Inland Revenue (NZ)

Owning Institution

Recently added resources

Discussion paper

17 May 2019

The New Zealand government has announced changes to the GST treatment of telecommunications services that are to apply from 1 October 2020. This issues paper provides further details of the announcement, specifically the decision to repeal most of the special rules currently in the Goods...

Discussion paper

26 Sep 2018

This discussion document sets out proposals to extend the existing information sharing agreement to include the Serious Fraud Office and the New Zealand Customs Service, so Inland Revenue may share information with these agencies where it might be an advantage in dealing with serious crime....

Discussion paper

A government discussion document
1 May 2018

This discussion document outlines the details of the government’s proposed offshore supplier registration (OSR) system, as it relates to GST on low-value, imported goods.

Discussion paper

29 Mar 2018

Inland Revenue is seeking feedback on a proposal to ring-fence losses on residential rental properties. The intention of the new policy is to level the playing field between speculators, investors and homebuyers.


14 Jul 2016


This special report provides early information on changes to the tax rules affecting the collection of tax on benefits an employee receives from an employee share scheme. Benefits provided to an employee under a share purchase agreement are “employment income” for income...

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Items published/produced 4