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1. Summary of Underpinning Analysis template (proposed legislation)

   15 May 2026

   About us / Our publications

2. Regulatory analysis documents – publication requirements

   15 May 2026

   About us / Our publications

3. Regulatory Impact Statement: Taxation of the gig and sharing economy: Information reporting and exchange

   Publication Date: 30 August 2022 Author: Inland Revenue

   Publications and resources / Regulatory Analysis Summaries (RASs)

4. Regulatory Impact Statement: Taxation of the gig and sharing economy - GST

   Publication Date: 30 August 2022 Author: Inland Revenue

   Publications and resources / Regulatory Analysis Summaries (RASs)

5. Regulatory Impact Statement: Comparing options to support build-to-rent

   Publication Date: 30 August 2022 Author: Inland Revenue

   Publications and resources / Regulatory Analysis Summaries (RASs)

6. Regulatory Impact Statement: Cross-border workers tax reform

   Publication Date: 30 August 2022 Author: Inland Revenue

   Publications and resources / Regulatory Analysis Summaries (RASs)

7. Guidance issued under section 26 of the Regulatory Standards Act 2025

   15 May 2026

   About us / Our publications

8. Summary of Underpinning Analysis template (existing legislation)

   15 May 2026

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9. Problem definition and options identification – A Resource

   15 May 2026

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10. Cost-benefit analysis – A Resource

    15 May 2026

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11. Regulatory Impact Statement: GST on management services supplied to managed funds

    Publication Date: 30 August 2022 Author: Inland Revenue

    Publications and resources / Regulatory Analysis Summaries (RASs)

12. Regulatory Impact Statement: Fringe benefit tax exemption for public transport

    Publication Date: 30 August 2022 Author: Inland Revenue

    Publications and resources / Regulatory Analysis Summaries (RASs)