New Zealand: Digital Services Tax Bill 288-1 (2023) was discharged by New Zealand Government

On 21 May 2025, the New Zealand Government discharged the Digital Services Tax Bill 288-1 (2023). The Bill would have imposed a 3% tax on digital services revenue for groups with global revenues exceeding EUR 750 million and New Zealand-sourced revenues over USD 3.5 million annually. It covered services such as intermediation platforms, social media, content sharing, internet search engines, digital advertising, and user-generated data. The tax was to be administered through self-assessment by a nominated representative, with joint and several liability for obligations. The Bill provided for a deferred commencement until 2030, pending multilateral agreements at the OECD level, and introduced consequential amendments to the Tax Administration Act 1994 relating to record-keeping, penalties, and anti-avoidance provisions.