[IN CONFIDENCE RELEASE EXTERNAL]
24OIA1578
5 February 2024
Rohan Lloyd
[FYI request #25246 email]
Dear Rohan Lloyd
Thank you for your request made under the Official Information Act 1982 (OIA), received on 19
December 2023. You requested the following:
1. Any correspondence with government (including Ministers, Ministers office, Office of
Prime Minister and Cabinet) regarding the report due to be released under the Taxation
Principle Reporting Act by the end of the year. If it helps narrow the scope of the request,
you may limit that to correspondence since 24th November 2023.
2. Any draft reports that have been prepared
Item 1
The OIA requires that we advise you of our decision on your request no later than 20 working
days after the day we received your request. Unfortunately, it will not be possible to meet that
time limit and we are therefore writing to notify you of an extension of the time to make our
decision under section 15A of the OIA. The extension is required because your request
necessitates a search through a large quantity of information and meeting the original time limit
would unreasonably interfere with our operations.
You can expect to receive a response to this part of your request by no later than 4 March 2024.
Item 2
Due to public interest, Inland Revenue has proactively released a copy of the draft
Taxation
Principles Reporting Act: Annual Report to comply with the now repealed Taxation Principles
Reporting Act 2023. The draft report is available on Inland Revenue’s Tax Policy website
(taxpolicy.ird.govt.nz). This part of your request is therefore refused under section 18(d) of the
OIA, as the information is publicly available.
Your request for copies of all preliminary draft reports under the now repealed Taxation Principles
Reporting Act 2023 is refused under section 9(2)(g)(i) of the OIA, to maintain the effective
conduct of public affairs through the free and frank expression of opinions by or between or to
Ministers of the Crown or members of an organisation or officers and employees of any public
service agency or organisation in the course of their duty.
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[IN CONFIDENCE RELEASE EXTERNAL]
24OIA1578
Right of review
If you disagree with my decision on your OIA request, you can ask an Inland Revenue review
officer to review my decision. 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]. If you choose to have an internal review, you can still ask the
Ombudsman for a review.
Yours sincerely
Felicity Barker
Acting Policy Director
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