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24OIA1619
30 November 2023
Greg Presland
[FYI request #25309 email]
Dear Greg Presland
Thank you for your request made under the Official Information Act 1982 (OIA), received on 28
December 2023. You requested the following:
copy of the early and final draft reports of the Draft of Commissioner's report prepared
under s10 of the Taxation Principles Reporting Act 2023 when it was in force.
Due to public interest, Inland Revenue intends to publish a copy of the report drafted to comply
with the now repealed Taxation Principles Reporting Act 2023. The draft report will be published
in early February 2024 on Inland Revenue’s tax policy website
(taxpolicy.ird.govt.nz). Your
request is therefore refused under section 18(d) of the OIA, as the information will soon be
publicly available.
Copies of all preliminary draft reports under the now repealed Taxation Principles Reporting Act
2023 are withheld in full under section s9(2)(g)(i) of the OIA to maintain the effective conduct
of public affairs through the free and frank expression of opinions.
As required by section 9(1) of the OIA, I have considered whether the grounds for withholding
the information requested is outweighed by the public interest. In this instance, I do not consider
that to be the case.
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
Policy Director
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