Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Act 2026 – Information release
Documents included in this information release
| Item | Date | Title |
| 01 | 10/12/2025 | Matters raised in the departmental report on the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Bill (IR2025/488) |
| 02 | 05/08/2025 | Outcome of consultation on thin capitalisation settings for infrastructure (IR2025/293) |
| 03 | 10/12/2025 | Thin capitalisation settings for infrastructure – final policy recommendations (IR2025/422) |
| 04 | 28/01/2026 | Cabinet paper – Changes to thin capitalisation settings for infrastructure (IR2025/487) |
| 05 | 04/03/2026 | Cabinet paper – Changes to thin capitalisation settings for infrastructure (ECO-26-SUB-0020) |
| 06 | 04/03/2026 | Cabinet Minute Changes to the Thin Capitalisation Settings for Infrastructure (ECO-26-MIN-0020) |
| 07 | 01/03/2026 | Cabinet Minute Report of the Cabinet Economic Policy Committee: Period Ended 6 March 2026 (CAB-26-MIN-0061) |
| 08 | 07/11/2025 | Aligning tax payments of the New Zealand Super Fund with similar taxpayers (IR2025/396) |
| 09 | 09/06/2025 | Income tax debt pilot with the tax pooling industry (IR2025/240) |
| 10 | 20/11/2025 |
Policy options to reduce tax debt (IR2025/398) |
| 11 | 15/01/2026 |
Credit reporting remedial amendment (IR2025/503) |
| 12 | 18/11/2025 |
Further advice on student loan scheme policy settings (IR2025/359; METIS 1352698) |
| 13 | 23/10/2025 | Design of a discretion to provide relief from student loan interest (IR2025/414; METIS 1353740) |
| 14 | 13/11/2025 |
Student loan interest relief – draft Cabinet paper for ECO (IR2025/450; METIS 1354413) |
| 15 | 03/12/2025 |
Cabinet paper: Commissioner discretion for Overseas Borrowers (ECO-25-SUB-0202) |
| 16 | 03/12/2025 |
Cabinet Economic Policy Committee - Minute of Decision: Commissioner Discretion for Overseas Borrowers (ECO-25-MIN-0202) |
| 17 | 08/12/2025 | Minute of Decision: Report of the Cabinet Economic Policy Committee: Period Ended 5 December 2025 (CAB-25-MIN-0452) |
| 18 | 29/01/2026 | GST and bad debt deductions (IR2026/012) |
| 19 | 11/12/2025 | Departmental report: RDTI and partnerships with non-standard balance dates (IR2025/496) |
| 20 | 31/10/2025 |
Inland Revenue and Accident Compensation Corporation Earners’ Levy payments (IR2025/087) |
| 21 | 03/02/2026 | Inland Revenue and Accident Compensation Corporation earners’ levy payments (ECO-26-SUB-0007) |
| 22 | 11/02/2026 | Cabinet Minute: Inland Revenue and Accident Compensation Corporation Earners’ Levy Payments (ECO-26-MIN-0007) |
| 23 | 16/02/2026 | Minute of Decision: Report of the Cabinet Economic Policy Committee: Period Ended 13 February 2026 (CAB-26-MIN-0033) |
| 24 | 22/01/2026 | Alignment of definition of employee (IR2026/013) |
Additional Information
The Cabinet paper, “Changes to thin capitalisation settings for infrastructure” [ECO-26-SUB-0020] was considered by the Cabinet Economic Policy Committee on 4 March 2026 [ECO-26-MIN-0020] and confirmed by Cabinet on 9 March 2026 [CAB-26-MIN-0061]. The regulatory impact statement attached to this Cabinet paper has been published online at https://www.taxpolicy.ird.govt.nz/publications/2026/ria-pack-compliance-simplification-tax-bill-amendment-paper.
The Cabinet paper, “Commissioner Discretion for Overseas Borrowers" [ECO-25-SUB-0202] was considered by the Cabinet Economic Policy Committee on 3 December 2025 [ECO-25-MIN-0202] and confirmed by Cabinet on 8 December 2025 [CAB-25-MIN-0452]. The regulatory impact statement referred to in this Cabinet paper has been published at https://www.taxpolicy.ird.govt.nz/publications/2026/ria-pack-compliance-simplification-tax-bill-amendment-paper.
The information release for the "Increase to the in-work tax credit" item has been published separately at https://www.taxpolicy.ird.govt.nz/publications/2026/iwtc.