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Inland Revenue administers the following Acts and Regulations.

All the links below will take you to their official online versions on the New Zealand Legislation website at www.legislation.govt.nz.

Child Support (Reciprocal Agreement with Australia) Order 2000

Co-operative Dairy Companies Income Tax Regulations 1955

Cooperative Milk Marketing Companies Income Tax Regulations 1960

Cooperative Pig Marketing Companies Income Tax Regulations 1964

Double Tax Agreements (DTAs)

Forests (Payment of Money) Order 2006

Forests (Payment of Money) Order 2009

Forests (Payment of Money) Order 2014

Goods and Services Tax (Grants and Subsidies) Order 1992

Income Tax Act (Exempt Unit Trusts) Order 1990

Income Tax (Adverse Event Income Equalisation Scheme Rate of Interest) Regulations 1995

Income Tax (Approved Territories for Qualifying Foreign Equity Investor Definition) Order 2004

Income Tax (Approved Territories for Qualifying Foreign Equity Investor Definition) Order 2006

Income Tax (Approved Territories for Qualifying Foreign Equity Investor Definition) Order 2008

Income Tax (Calculation of Interest on Fringe Benefit Tax) Regulations 1993

Income Tax (Cook Islands Development Projects) Order 1986

Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2013–14 Income Year) Order 2014

Income Tax (Depreciation Determinations) Regulations 1993Income Tax (Determinations) Regulations 1987

Income Tax (Development Companies in Niue) Order 2012

Income Tax (Fringe Benefit Tax, Interest on Loans) Regulations 1995

Income Tax (Payroll Subsidy) Regulations 2006

Income Tax (Provisional Tax Interest Rates) Regulations 1997

Income Tax (Social Assistance Suspensory Loans) Order 1995

Inland Revenue Department (Drafting) Order 1995

Mutual Assistance in Tax Recovery (Netherlands) Order 2004

Privacy (Information Sharing Agreement between Inland Revenue and Internal Affairs) Order 2014

Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014

Student Loan Scheme (Charitable Organisations) Regulations 2011

Student Loan Scheme (Details of Borrower's Contact Person) Regulations 2012

Student Loan Scheme (Repayment Percentage) Regulations 2012

Tax Administration (Binding Rulings) Regulations 1999

Tax Administration (Financial Statements) Order 2014

Tax Administration (Information Sharing with Ministry of Social Development) Order 2012

Tax Information Exchange (Netherlands Antilles) Order 2008

Taxation (Abated Interim Payments of subparts MA to MF and MZ Credit) Regulations 2002

Taxation (Australian Wine Equalisation Tax Rebate) Regulations 2006

Taxation (Direct Credit Refunds—Rebates) Regulations 2000

Taxation Review Authorities Regulations 1998

Taxation (Use of Money Interest Rates) Regulations 1998

Taxation (Use of Money Interest Rates Setting Process) Regulations 1997

Telecommunications (Structural Separation—Approval of Proposal for Tax Purposes) Order 2011

Last updated: 02 May 2024
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