In this third issue of the New Zealand Journal of Taxation Law and Policy (the Journal) for 2023 we feature four articles. The articles focus on a range of themes, namely sentencing of tax offences, retrospective application of legislation, the interpretation of tax treaties (with a focus on good faith), and the need to address bracket creep with respect to personal income taxation. This fourth article is of particular relevance as the 2023 General Election is but a few weeks away as at the time of writing, with adjustments to tax thresholds (and rates) for personal income tax featuring prominently amongst some political parties’ tax policies.