Our buying policy

Our Buying & Expenses Policy outlines the minimum market approach for buying goods and services for the department. This policy will be updated in early 2026 to reflect the requirements of the revised Government Procurement Rules.

Minimum market approach

Where the goods and services are not available under a Government contract or panel, our people need to follow the minimum market approach (see table below) for the value of the goods and services they are buying unless a different approach is more appropriate to ensure Inland Revenue gets the best possible outcome –things such as complexity, risk, criticality to Inland Revenue, reputational risk and media interest will be considered.

The minimum market approach for buying depends on the anticipated Maximum Total Estimated Value (MTEV) of the buying requirement. Our people need to consider:

• the genuine estimate of the total cost (excluding GST) of the goods and/or services calculated over the whole-of-life of the commitment to the supplier, including rights to extend or renew the commitment
• everything required for the full delivery of the goods and services, including the cost of any support, installation, maintenance, servicing, decommissioning and disposal, and any expenses.

^{* The Service Leader, Commercial Services & Strategic Property will decide any questions about the applicability, interpretation or precedence of the Government procurement principles and rules and this policy.}