🇦🇺 Australia vs 🇳🇿 New Zealand
Burden and rates
| Australia | New Zealand | |
|---|---|---|
| Tax-to-GDP (latest) | 29.5% (2021) | 33.8% (2022) |
| Tax-to-GDP in 2000 | 30.4% | 32.5% |
| Headline PIT rate | 45 | 39 |
| Headline CIT rate | 30% (25% for 'small-medium business' entities) | 28 |
| Standard VAT rate | Goods and services tax: 10 | Goods and services tax (GST): 15 |
| Individual CGT | Capital gains are subject to the normal PIT rate. | New Zealand does not have a comprehensive capital gains tax. |
| Inheritance tax | NA | NA |
Headline rates as stated by PwC Worldwide Tax Summaries; tax-to-GDP from OECD Revenue Statistics (Global).
Enforcement powers
| Australia | New Zealand | |
|---|---|---|
| Social media & open-web monitoring | Not yet assessed | Not yet assessed |
| AI & machine-learning risk scoring | Yes — documented practice Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation). | Yes — documented practice Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation). |
| Automated bulk data matching | Yes — documented practice Self-reported to ISORA (International Survey on Revenue Administration), FY2022. | Yes — documented practice Self-reported to ISORA (International Survey on Revenue Administration), FY2022. |
| Digital platform reporting | Not yet assessed | Not yet assessed |
| Crypto-asset reporting | Partial / committed Australia is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027. | Partial / committed Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025). |
| Exit tax on individuals | Yes — statutory power Ceasing Australian tax residence is a CGT event (I1, s104-160 ITAA 1997): unrealised gains on most non-taxable-Australian-property assets are deemed disposed of on departure. | Not yet assessed |
| Citizenship-based taxation | No — power absent Australia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries). | No — power absent New Zealand taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries). |
| Controlled foreign company (CFC) rules | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). |
| Interest limitation rules | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026). |
| Country-by-country reporting | Not yet assessed | Yes — statutory power Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0). |
| Public naming of non-compliant taxpayers | No — power absent Self-reported to ISORA (International Survey on Revenue Administration), FY2022. | No — power absent Self-reported to ISORA (International Survey on Revenue Administration), FY2022. |
Statuses: Law = Yes — statutory power · Practice = Yes — documented practice · Partial = Partial / committed · No = No — power absent · No evidence = No evidence found · — = Not yet assessed. Full evidence quotes and sources are on each country page.