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 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.
Closes in 20 days · 13 October 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.
Closes in 38 days · 31 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Inland Revenue is consulting on draft guidance about when land sales may be taxable as part of a profit-making undertaking or scheme under section CB 3.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 41 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 83 days ago · 2 July 2026
Inland Revenue Department · Public service
