Source: Inland Revenue Department –
1. IR2022/065 – Tax policy report: Overseas donee Status: New additions for the next available taxation bill (17 February 2022)
2. DEV-22-SUB-0050 – Cabinet Paper: Overseas Donee Status: New Additions for the Next Omnibus Taxation Bill (30 March 2022)
3. DEV-22-MIN-0050 – Minute: Overseas Donee Status: Additions for the Next Omnibus Taxation Bill (30 March 2022)
4. CAB-22-MIN-0105 – Minute: Report of the Cabinet Economic Development Committee: Period Ended 1 April 2022 (4 April 2022)
5. IR2022/158 – Tax policy report: Fringe benefit tax and public transport (7 April 2022)
6. IR2022/191 – Tax policy report: GST status of statutory and regulatory charges (28 April 2022)
7. IR2022/079 – Tax policy report: Remedials for foreign trusts: policy approval (5 May 2022)
8. IR2022/255 – Tax policy report: Non-fiscal remedial items for the August 2022 omnibus taxation bill (12 May 2022)
9. IR2022/269 – Tax policy report: GST apportionment simplification – policy decisions and Cabinet paper(26 May 2022)
10. IR2022/275 – Tax policy report: Cabinet paper – Omnibus policy measures for inclusion in the August 2022 taxation bill (26 May 2022)
11. IR2022/248 MBIE2122-4074 – Tax policy report: Priority accorded to KiwiSaver employer contributions (1 June 2022)
12. IR2022/282 – Tax policy report: Remedials with fiscals for inclusion in the August 2022 taxation bill (2 June 2022)
13. IR2022/262 – Tax policy report: Final policy decisions following public consultation on the taxation of the gig and sharing economy (10 June 2022)
Note: The regulatory impact assessments and statements attached to the paper are publicly available
14. IR2022/293 – Tax policy report: Housing remedials for August 2022 tax bill (10 June 2022)
15. IR2022/312 – Tax policy report: Network expenditure tax treatment: Remedial recommendations (16 June 2022)
16. IR2022/315 – Tax policy report: R&D Tax Incentive: Notification of changes in activities (16 June 2022)
17. IR2022/318 – Tax policy report: Allocation of subdivided land and unit titles among co-owners under the bright-line test and land-sale rules (17 June 2022)
18. DEV-22-SUB-0132 – Cabinet paper: Measures for Inclusion in the 2022 Omnibus Tax Bill (22 June 2022)
Note: The regulatory impact assessments and statements attached to the paper are publicly available
19. DEV-22-MIN-0132 – Minute: Measures for Inclusion in the 2022 Omnibus Tax Bill (22 June 2022)
20. DEV-22-SUB-0135 – Cabinet paper: Simplifying GST Apportionment Rules (2 June 2022)
Note: The regulatory impact assessments and statements attached to the paper are publicly available
21. DEV-22-MIN-0135 – Minute: Simplifying GST Apportionment Rules (22 June 2022)
22. IR2022/221 BRF21/22051318 – Tax policy report: Comparing options to support build-to-rent (23 June 2022)
23. CAB-22-MIN-0242 – Minute: Report of the Cabinet Economic Development Committee: Period Ended 24 June 2022 (27 June 2022)
24. BN2022/339 – Briefing note: Trust resettlements and rollover relief for land transferred out of a trust to a settlor (28 June 2022)
25. CBC-22-SUB-0037 – Cabinet paper: Final policy decisions on the role of digital platforms in the taxation of the gig and sharing economy (4 July 2022)
Note: The regulatory impact assessments and statements attached to the paper are publicly available
26. CBC-22-MIN-0037 – Minute: The Role of Digital Platforms in the Taxation of the Gig and Sharing Economy: Final Policy Decisions (4 July 2022)
27. CAB-22-MIN-0266 – Minute: Report of the Cabinet Business Committee: Period Ended 8 July 2022 (25 July 2022)
28. DEV-22-SUB-0163 – Cabinet paper: Exemption from Interest Limitation for Build-to-Rent Assets (27 July 2022)
Note: The regulatory impact assessments and statements attached to the paper are publicly available
29. DEV-22-MIN-0163 – Minute: Exemption from Interest Limitation for Build-to-Rent Assets (27 July 2022)
30. CAB-22-MIN-0280 – Minute: Report of the Cabinet Economic Development Committee: Period Ended 29 July 2022 (1 August 2022)
31. IR2022/354 – Tax policy report: Draft Cabinet paper – Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill: Approval for introduction (3 August 2022)
32. LEG-22-SUB-0139 – Cabinet Paper: Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill: Approval for Introduction (25 August 2022)
33. LEG-22-MIN-0139 – Minute: Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill: Approval for Introduction (25 August 2022)
34. CAB-22-MIN-0346 – Minute: Report of the Cabinet Legislation Committee: Period Ended 26 August 2022 (29 August 2022)
35. IR2022/414 – Tax policy report: Introduction of the Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (No 2) (1 September 2022)
36. CAB-22-SUB-0364 – Cabinet paper: Introduction of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) (5 September 2022)
37. CAB-22-MIN-0364 – Minute: Introduction of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) (5 September 2022)
