CAB-23-SUB-00361: Progressing a Digital Services Tax

Source: Inland Revenue Department –

This information release includes the Cabinet paper plus accompanying papers covering Digital Services Tax (DST). 

Documents in this information release
  1. IR2023/137 – Report: Cabinet paper – Progressing a digital services tax (01 June 2023)
  2. IR2023/215 – Report: Administrative Aspects of a Digital Services tax (18 July 2023)
  3. IR2023/224 – Report: Digital Services Tax: Revised Cabinet paper for discussion (02 August 2023) 
  4. CAB-23-SUB-0361 – Cabinet Paper: Progressing a Digital Services Tax (14 August 2023)
  5. CAB-23-SUB-0361 – Cabinet Paper Minute: Proposed Revenue Initiative (14 August 2023)
Additional information

The Cabinet paper was considered and confirmed by Cabinet on 14 August 2023.