DSPANZ provided a submission on the Taxation (Annual Rates for 2026-27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill to the New Zealand Parliament's Finance and Expenditure Committee on 4 November 2026.
What we said
DSPANZ supported the inclusion of the formal recognition of DSPs as intermediaries under the Taxation Administration Act 1994 in this bill. We noted that this recognition acknowledged the important role DSPs play in supporting the administration of tax and social policy obligations through business software and provided a legislative foundation for their ongoing engagement with Inland Revenue.
We particularly welcomes the transitional arrangements under proposed section 124ZJ(9), which recognises existing DSPs as approved providers. This inclusion would support continuity and minimise disruption for DSPs already accessing Inland Revenue's digital services.
DSPANZ recommended two minor refinements to support the clarity and transparency of DSPs as intermediaries within the tax and social policy ecosystem, including:
- Adopting consistent terminology for digital service providers
- Publicly publishing security and accreditation requirements
Read the full submission.
What happens next
This consultation period happened over the 2026 General Election period. When a new Finance and Expenditure Committee is convened in the next term of Parliament, we anticipate more clarity around the progress of the Committee and the bill itself.
DSPANZ will be continuing to work through what these changes mean in practice for DSPs interacting with Inland Revenue.