The Government of Niue has delayed introducing a controversial goods and services tax until after elections due in April.
The bill, introducing the tax and cuts to income tax, was rejected by the Legislative Assembly last year and attempts to have it introduced ahead of the election have been shelved.
The Premier, Young Vivian, says the people want more opportunity to discuss legislation.
"The people are saying that the time is not right and they need more time to think about it and talk about it and discuss it."
New Zealand wants to see the new tax systems introduced and is funding two inland revenue officers to ensure compliance and improve local revenue collection.
Mr Vivian says the Government is hoping to pass significant reforms to immigration law before the election.