New Zealand (NZ) has taken a path towards tax simplification with respect to individual taxpayers who are not involved in business or self-employed, since the mid-1980s, following the election of the Fourth Labour Government in 1984. The governing principle has been to enhance efficiency and reduce complexity from the perspective of the NZ Government and Inland Revenue, while placing less weight on potential equity issues. This has seen the removal of deductions for wage and salary earners, the removal of the need to file returns (accompanied by personal tax summaries) for those with income taxed at source, and formalising self-assessment. For individuals who are in business or self-employed, the drive more recently has been to reduce their compliance costs following significant tax reform since 1984, while retaining their ability to claim deductions. This differential approach has placed greater emphasis on the employee versus self-employed distinction. Going forward, Inland Revenue, in conjunction with the NZ Government, is embarking on the largest IT-focussed project in NZ’s history – the Business Transformation Programme – that is intended to take tax administration well into the 21st Century. Further simplification, greater withholding accuracy, and an online environment as the primary interface between Inland Revenue and taxpayers, are key themes. Thus like the Peoples Republic of China (PRC), NZ is undertaking significant reform of the way individuals will engage with, and meet, their tax obligations