Revenue Alert On The Horticulture SectorInland Revenue (IR) is calling out a number of practices prevalent in the horticultural sector which it believes pose a significant risk to the integrity of the tax system. Revenue Alerts are issued infrequently by the Commissioner of Inland Revenue (CIR) and provide information about a significant and/or emerging tax issues of concern. Where these sorts of arrangements are being used to evade tax, Inland Revenue will look to make or amend assessments. Inland Revenue is increasing its scrutiny of new applications for GST registration by entities in the horticultural sector. In the year to June 30, 2026, Inland Revenue opened around 130 investigations into horticulture businesses, involving $7.2 million in discrepancies.