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Inland Revenue

Tax Policy

Published 8 October 2026

Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill – Information release

This information release includes documents relating to the Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill.

Documents included in this information release

Item Date Title
01 10/06/2026 Overseas donee status: Approvals for inclusion in 2026–27 Annual Rates Bill (IR2026/161)
02 11/06/2026 Financial arrangements rules – final design recommendations (IR2026/167)
03 12/06/2026 Policy ideas to improve student loan compliance (IR2026/005; METIS 1355460)
04 18/06/2026 Approval of non-fiscal remedials for the 2026–27 Annual Rates Bill (IR2026/159)
05 22/06/2026 Clarifying legislative authority for automated decision-making (IR2026/175)
06 25/06/2026 International policy items for Annual Rates Bill (IR2026/118)
07 01/07/2026 Simplifying tax compliance for Māori authorities: Remedial amendments (IR2026/177)
08 02/07/2026 Student loan establishment fee (IR2026/190; REP/26/6/489; METIS 1356240)
09 08/07/2026 Proposal for an Approved Issuer Levy Act (BN2026/212)
10 08/07/2026 Cryptoasset proposals for 2026–27 Annual Rates Bill (IR2026/200)
11 15/07/2026 Approval of fiscal remedial items for the 2026–27 Annual Rates Bill (IR2026/158)
12 15/07/2026 Outcomes from targeted consultation on approved issuer levy (IR2026/162)
13 15/07/2026 Land improvements – recommendations following targeted consultation (IR2026/187)
14 16/07/2026 Outcome of consultation on regulatory framework for intermediaries (IR2026/198)
15 16/07/2026 GST items recommended for inclusion in 2026–27 Annual Rates Bill (IR2026/171)
16 30/07/2026 RDTI: Stakeholder feedback on Budget measures and final approvals for 2026–27 Annual Rates Bill (IR2026/183; BRIEFING-REQ-003640)
17 23/07/2026 Further fiscal item for inclusion in the 2026–27 Annual Rates Bill (IR2026/218)
18 30/07/2026 Additional non-fiscal items for 2026–27 Annual Rates Bill (IR2026/224)
19 06/08/2026 Transitional residence: alignment with DTA tax residence (IR2026/241)
20 30/07/2026 Cabinet paper: Measures for inclusion in 2026–27 Annual Rates Bill (IR2026/210)
21 19/08/2026 Measures for inclusion in 2026–27 Annual Rates Bill (ECO-26-SUB-0153)
22 19/08/2026 Measures for inclusion in the 2026–27 Annual Rates Bill (ECO-26-MIN-0153)
23 24/08/2026 Report of the Cabinet Economic Policy Committee: Period Ended 21 August 2026 (CAB-26-MIN-0277)
24 20/08/2026 Access to the attributable FIF income method (IR2026/261)
25 18/08/2026 Cabinet paper – Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill: Approval for introduction (IR2026/256)
26 03/09/2026 Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds and Remedial Measures) Bill: Approval for Introduction (LEG-26-SUB-0192)
27 03/09/2026 Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill: Approval for introduction (LEG-26-MIN-0192)
28 07/09/2026 Report of the Cabinet Legislation Committee: Period Ended 4 September 2026 (CAB-26-MIN-0292)
29 08/09/2026 Fringe benefit tax motor vehicle valuation rates (IR2026/278)

Additional information

The Cabinet paper “Measures for Inclusion in 2026–27 Annual Rates Bill” seeking policy approval for measures in the Bill [ECO-26-SUB-0153] was considered by the Cabinet Economic Policy Committee on 19 August 2026 [ECO-26-MIN-0153] and confirmed by Cabinet on 24 August 2026 [CAB-26-MIN-0277]. The regulatory impact statements attached to this Cabinet paper have been published online: Regulatory impact statements for Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill.

The Cabinet paper “Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds and Remedial Measures) Bill: Approval for Introduction” [LEG-26-SUB-0192] was considered by the Cabinet Legislation Committee on 3 September 2026 [LEG-26-Min-0192] and confirmed by Cabinet on 7 September 2026 [CAB-26-MIN-0292]. The regulatory impact statements attached to this Cabinet paper have been published online: Regulatory impact statements for Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill. The consistency accountability statement attached to this Cabinet paper has been published: Consistency accountability statement for Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill.

A number of proposals included in the Bill were announced in Budget 2026. Key advice papers on these proposals can be found in the Budget 2026 information release: Information release for Budget 2026.