Five Million Voices

Should the Taxation Principles Reporting Act 2023, which requires Inland Revenue to report on the tax system against set principles, be repealed?

The bill repeals the Taxation Principles Reporting Act 2023, removing the statutory requirement for Inland Revenue to produce reports assessing the tax system against listed principles.

⚡ Taken under urgency

Parliament advanced this bill under urgency (committee of whole house, first reading, second reading, third reading) — moving it through faster than usual, with less time than normal for public submissions.

MPs’ arguments for and against the bill

Why support it
  • The Minister argued that the Act's requirement for Inland Revenue to report against tax principles amounted to redundant reporting and was not a priority for the Government.
  • Supporters said there was no consistent agreement among parties on the principles listed in the Act, so mandating legislative reporting against them was not deemed necessary.
  • Government members said repealing the Act aligned Inland Revenue's workload with the Government's and coalition's priorities and could reduce costs.
Why oppose it
  • Opponents argued the Act provided a coherent, accessible public report on the tax system that is not readily available elsewhere, leaving New Zealanders with less information after repeal.
  • The Greens said the work programme used only about 2.5 full-time staff, so the resource saving was minimal and did not justify discarding the reporting.
  • Labour and Green members argued that removing a source of tax-system data was inconsistent with the Government's stated commitments to evidence-based decisions and to openness and transparency.

These are claims MPs made in Parliament’s debate — not verified facts.

Full bill summary & link to official bill page

This bill repeals the Taxation Principles Reporting Act 2023, a law that required Inland Revenue (the IRD, New Zealand's tax department) to publish an annual report measuring the tax system against a set of listed principles — such as fairness, efficiency, and how the tax burden falls across different income and wealth groups. Removing that Act ends the obligation to produce these yearly transparency reports. It mainly affects Inland Revenue, which would no longer compile and publish the data, and the researchers, commentators and public who would have used the reports to understand who pays what.

It is a government bill delivering a coalition commitment to undo the previous government's measure. Supporters argue the reporting was unnecessary bureaucracy that diverted IRD staff from collecting tax and administering income-tax changes, adding cost for little benefit. Opponents argue the reports offered valuable, independent transparency about fairness in the tax system — especially how much tax the very wealthy pay — and that scrapping them reduces public accountability.

See the Parliament.nz ↗ site for the full bill.

Oppose (No) Support (Yes)

Taxation Principles Reporting Act Repeal Bill · Third Reading, 19 Dec 2023
Parliament voted 68–49 — it passed.