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Inland Revenue

Tax Policy

Published 10 June 2026

Taxation (Budget Measures) Act 2026 – Act commentary

The Taxation (Budget Measures) Act 2026 received the Royal assent on 5 June 2026.

The Act commentary provides an explanation of the changes made by the Act, which introduces a ceiling on donation tax credits, along with changes to non-resident contractors' tax, company loans to shareholders and Working for Families.