5 August 2019
Demme Simkin
[FYI request #10811 email]
Dear Demme
Thank you for your request made under the Official Information Act 1982 (the OIA),
received on 25 July 2019. You requested the following:
I would like information and advice on a potential sugar tax for NZ.
Should selective taxes be imposed upon foods and beverages with a high sugar
and/or fat content to discourage their consumption and internalise their social/health
costs?
I would normal y transfer your request to the Ministry of Health as the lead agency for this
matter. However, I understand that you have made similar requests directly to other
relevant government agencies (including the Ministry of Health) via the fyi.org.nz website.
Accordingly, this response will only cover any relevant information held by Inland Revenue
that would not be held or covered by responses you receive from other agencies.
Information publicly available
The following information you have requested is publicly available on the Tax Working
Group website:
Item Date
Document description
Website address
1. Sept 2018 Corrective Taxes: Discussion
https://taxworkinggroup.govt.nz/
Paper for Session 13 of the Tax
resources/twg-bg-3996870-
Working Group
corrective-taxes
2. Sept 2018 Tax Working Group Interim
https://taxworkinggroup.govt.nz/
Report: Future of Tax
resources/future-tax-interim-
report-html#child-71
Your request for the documents listed in the above table is refused under section 18(d) of
the OIA, as the information requested is publicly available.
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Right of Review
If you disagree with my decisions on your OIA request, you can ask an Inland Revenue
review officer to review my decisions. To ask for an internal review, please email the
Commissioner of Inland Revenue at: [email address].
Alternatively, under section 28(3) of the OIA, you have the right to ask the Ombudsman
to investigate and review my decision. You can contact the office of the Ombudsman by
email at: [email address].
Thank you for your request. I trust that the information referred to in the table above is
of assistance to you.
Yours sincerely
Kerryn McIntosh-Watt
Manager, Government & Executive Services
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Document Outline
