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Inland Revenue
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Inland Revenue

Tax Policy

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Can't find what you are looking for? This site map provides a brief description and links to the main sections of the website.

Announcements

Browse tax policy announcements by year:

1999 - 2000 - 2001 - 2002 - 2003 - 2004 - 2005 - 2006 - 2007 - 2008 - 2009 - 2010 - 2011 - 2012 - 2013 - 2014 - 2015 - 2016 - 2017 - 2018 - 2019 - 2020 - 2021 - 2022

Publications

Publications by year

Browse tax policy publications by year:

1982 - 1987 - 1988 - 1989 - 1991 - 1993 - 1994 - 1995 - 1997 - 1998 - 1999 - 2000 - 2001 - 2002 - 2003 - 2004 - 2005 - 2006 - 2007 - 2008 - 2009 - 2010 - 2011 - 2012 - 2013 - 2014 - 2015 - 2016 - 2017 - 2018 - 2019 - 2020 - 2021 - 2022

Publications by type

Browse tax policy publications by type:

Act* - Bill* - Bill commentary - Consultation document - Information release - Officials' report - Other - SOP* - Special report

Descriptions of the publications we publish:

  • Act:* Copies of amendment Acts. We previously published these as soon as they were available. They are now available on the New Zealand Legislation website shortly after enactment.
  • Bill:* Copies of tax-related bills setting out proposed changes to the law. We previously published these as soon as they were available. They are now available on the New Zealand Legislation website shortly after introduction, and at the various stages of the Parliamentary process.
  • Bill commentary: Commentaries on bills before Parliament explain proposed tax legislation and the policy behind it. They are available as soon as a bill is introduced, in time to be of help to anyone making a submission on a bill.
  • Consultation document: Tax policy consultation documents seek public response to Government and officials' proposals for tax policy reform. They appear at an early stage in the policy formulation process, well before legislation is introduced.
  • Information release: Proactive releases of Cabinet papers, minutes, and key advice papers.
  • Officials' report: Officials' reports to select committees on submissions received on bills.
  • Other: Other tax policy publications, such as Briefings to the Incoming Minister, fact sheets, determinations, and guidelines.
  • Regulatory impact statement: A regulatory impact statement (RIS) provides a high-level summary of the problem being addressed, the options and their associated costs and benefits, the consultation undertaken, and the proposed arrangements for implementation and review. These are published either at the time a bill is introduced to Parliament, a regulation is gazetted, or at the time of a Ministerial announcement. For more information seeImpact analysis requirements for regulatory proposals. (Before mid-2017 these were called regulatory impact statements (RISs), from 2017 to 2020-21 they were called regulatory impact assessments (RIAs) (which could also include supplementary analysis reports (SARs)), from 2020-21 a more streamlined statement is now used and they are back to being called regulatory impact statements.) 
  • Supplementary Order Paper (SOP):* A Supplementary Order Paper sets out proposed amendments to a bill after it is introduced into Parliament. They are now available on the New Zealand Legislation website shortly after they are tabled in Parliament.
  • Special report: Reports we publish shortly after a bill is enacted to help affected taxpayers and their advisors understand the consequences of the changes. These are published in advance of an article in the Tax Information Bulletin.

* We no longer publish these as they are now available on legislation.govt.nz

Bills

Information about the progress of current tax-related bills before Parliament. This includes the timeline for the bill and links to related information, such as tax policy announcements, publications, a link to the Parliament web page for a bill, and a link to the versions of the bill available on the New Zealand Legislation website.

Work programme

The latest version of the Government's tax policy work programme. This sets out the projects and issues we are working on for the Government. This page is only updated when the work programme is announced.

Consultation

Information about current proposals we are consulting on. This includes the closing date for submissions and related information, such as tax policy announcements, publications and any consultation websites.

Tax treaties

Information about tax agreements and arrangements New Zealand has with other jurisdictions. This includes double tax agreements, tax information exchange agreements, reciprocal arrangements and other agreements.

Information about Policy and Regulatory Stewardship, Inland Revenue

  • About us - information about Policy and Regulatory Stewardship, Inland Revenue.
  • How we develop tax policy - the process we use to develop tax policy - the Generic Tax Policy Process (GTPP).
  • Regulatory stewardship - Inland Revenue's regulatory stewardship statement.
  • Working for us - information about current vacancies and the type of people we are looking for to work with us.
  • Contacting us - how to contact us.

Information about this website

Related websites

Tax policy related websites, including links to previous reviews of the tax system and archived consultation websites.

Last updated: 10 Dec 2020