Discussion paper
Options for taxing the digital economy: a government discussion document
The New Zealand government is seeking public feedback on proposals to more effectively tax the digital economy in New Zealand.
Discussion paper
GST on telecommunications services: issues paper
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 and Services Tax Act 1985 for taxing supplies of telecommunications...
Discussion paper
Targeting serious crime: extending information sharing – a government discussion document
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
GST on low-value imported goods – an offshore supplier registration system
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
Ring-fencing rental losses: An officials’ issues paper
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.