Entity
Public service
Inland Revenue helps improve New Zealanders’ economic and social wellbeing by collecting taxes that support our society’s infrastructure.
It works to make it faster and easier for people to pay their taxes and receive their entitlements.
Inland Revenue seeks feedback on a draft interpretation statement about existing income tax rules for deducting the cost of low-value assets, including grouped purchases and what happens when assets are sold or their use changes.
Closes in 13 days · 20 November 2026
Inland Revenue Department · Public service
Inland Revenue seeks comments on draft guidance saying a company may carry forward tax losses arising in the year it breaches ownership continuity, if the business continuity requirements are met.
Closes in 20 days · 27 November 2026
Inland Revenue Department · Public service
Inland Revenue seeks comments on draft guidance explaining when land transactions must be zero-rated for GST, the information buyers must provide, and how incorrect GST treatment is corrected.
Closes in 20 days · 27 November 2026
Inland Revenue Department · Public service
Inland Revenue is consulting on a draft operational statement about how income tax applies to amounts received by societies, clubs and other not-for-profit associations from members.
Closes in 34 days · 11 December 2026
Inland Revenue Department · Public service
Inland Revenue has released a draft interpretation guideline for consultation. It explains how payments from New Zealand entities to non-resident software suppliers are classified for income tax, including the effects of double tax agreements.
Closed 7 days ago · 31 October 2026
Inland Revenue Department · Public service
Inland Revenue is consulting on a question about whether Active Investor Plus visa holders could become New Zealand tax residents under the permanent place of abode test. The guidance responds to questions about residential property and staying in New Zealand during and after the investment period.
Closed 25 days ago · 13 October 2026
Inland Revenue Department · Public service
Inland Revenue is consulting on draft guidance about when land sales may be taxable as part of a profit-making undertaking or scheme under section CB 3.
Closed 86 days ago · 13 August 2026
Inland Revenue Department · Public service
Inland Revenue is consulting on draft tax guidance about GST treatment for arranging and brokering financial products.
Closed 128 days ago · 2 July 2026
Inland Revenue Department · Public service
