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Inland Revenue

Tax Policy

Published 10 September 2026

Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill – Regulatory impact statements

Regulatory impact statements and regulatory analysis summaries for items included in the Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill.
Simplifying the motor vehicle fringe benefit tax rules – Regulatory impact statement
pdf - 450.32 KB - 21 pages
Lifting foreign investment fund de minimis – Regulatory impact statement
pdf - 406.22 KB - 18 pages
Foreign Investment Funds reforms, phase 2 – Regulatory impact statement
pdf - 346.66 KB - 16 pages
Lowering compliance and cashflow costs for foreign currency financial arrangements – Regulatory impact statement
pdf - 343.80 KB - 17 pages
In-year payments of the Research and Development Tax Incentive – Regulatory impact statement
pdf - 290.78 KB - 17 pages
Research and Development Tax Incentive: Mining exclusions – Regulatory impact statement
pdf - 276.44 KB - 15 pages
Research and Development Tax Incentive: Internal software – Regulatory impact statement
pdf - 316.78 KB - 19 pages
Research and Development Tax Incentive: Commissioner's discretionary powers – Regulatory impact statement
pdf - 257.47 KB - 13 pages
Tax policy settings for taxable not-for-profits – statutory deduction and related measures – Regulatory impact statement
pdf - 423.25 KB - 18 pages
Tax policy settings for taxable not-for-profits – membership subscriptions and levies – Regulatory impact statement
pdf - 398.25 KB - 14 pages
Amending the student loan arrest at border provision – Regulatory analysis summary
pdf - 1.00 MB - 19 pages
Clarifying authority for automated decision-making – Regulatory analysis summary
pdf - 987.92 KB - 19 pages
GST treatment of electricity exported to grid by residential – Regulatory analysis summary
pdf - 928.71 KB - 15 pages