Regulatory impact statement

Regulatory Impact Assessment: Changes to the PIE regime

Publication type:
Regulatory impact statement
Document (signed) date:
Issue date:
Corporate author:
Inland Revenue
Publication category:
Official information
Copyright:
© Crown Copyright, Attribution 4.0 International (CC BY 4.0)
Ministerial portfolio:
Revenue
Last updated:

As of 1 May 2024 the Treasury's regulatory functions, including responsibility for the public service regulatory management system, have transferred to the new Ministry for Regulation. Information relating to these functions is now available on the Ministry for Regulation website.

All Regulatory Impact Statements, including this one, will soon be unpublished from the Treasury website.

Any questions can be directed to [email protected].

Formats and related files
  • Legislation: Income Tax Act 2007 Tax Administration Act 1994
  • Ministerial portfolio: Revenue
  • RIA on Inland Revenue Department website at January 2020: Changes to the PIE regime
  • Assessment: RIA adequacy assessed by authoring agency.