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Currently available Discussion Documents:
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GST: Accounting for land and other high-value assets
A Government discussion document. November 2009 (Word 1,414KB, PDF 916KB)
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[Word] [PDF]
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AIL, NRWT and the bond market
An officials' issues paper. September 2009 (Word 204KB, PDF 249KB)
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[Word] [PDF]
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The binding rulings system: legislative issues
An officials' issues paper. July 2009 (Word 245KB, PDF 215KB)
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[Word] [PDF]
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The taxation of distributions from profit distribution plans
An officials' issues paper. June 2009 (Word 88KB, PDF 138KB)
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[Word] [PDF]
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Making it easier for borrowers to repay their student loans
A Government discussion document. June 2009 (Word 214KB, PDF 280DB)
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[Word] [PDF]
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Streaming and refundability of imputation credits
A Government tax policy discussion document. August 2008 (Word 1,491KB, PDF 420KB)
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[Word] [PDF]
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Options for strengthening GST neutrality in business-to-business transactions
An officials' issues paper. June 2008 (Word 521KB, PDF 358KB)
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[Word] [PDF]
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Taxation of the life insurance business: proposed new rules
A Government discussion document. December 2007 (Word 646KB, PDF 489KB)
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[Word] [PDF]
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Reducing tax compliance costs for small and medium-sized enterprises
A Government discussion document. December 2007 (Word 532KB, PDF 613KB)
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[Word] [PDF]
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New Zealand's International Tax Review
The treatment of foreign dividends and transitional issues. An officials' issues paper. December 2007 (Word 198KB, PDF 205KB)
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[Word] [PDF]
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Payroll giving: providing a real-time benefit for charitable giving
A Government discussion document. November 2007 (Word 297KB, PDF 436KB)
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[Word] [PDF]
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Suggested changes to the petroleum mining expenditure tax rules
Consultative paper. November 2007 (Word 99KB, PDF 136KB)
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[Word] [PDF]
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Tax-free relocation payments and overtime meal allowances
An officials' issues paper on suggested changes to the Income Tax Act. November 2007 (Word 217KB, PDF 210KB)
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[Word] [PDF]
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The tax treatment of honoraria and reimbursements paid to volunteers
An officials' issues paper on clarifying the tax treatment of payments made to volunteers. November 2007 (Word 177KB, PDF172KB)
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[Word] [PDF]
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New Zealand's International Tax Review
Developing an active income exemption for controlled foreign companies. An officials' issues paper. October 2007 (Word 645KB, PDF 447KB)
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[Word] [PDF]
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Emissions Trading Tax Issues
An officials' issues paper on tax matters arising from the New Zealand Emissions Trading Scheme. September 2007 (Word 209KB, PDF 461KB)
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[Word] [PDF]
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Reforming the definitions of associated persons
An officials' issues paper on suggested changes to the definitions of associated persons in the Income Tax Act 2004. March 2007 (Word 312KB, PDF 263KB)
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[Word] [PDF]
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Life insurance tax reform
Officials' paper no 2 - suggestions for reform. February 2007. (Word 269KB, PDF 79KB).
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[Word] [PDF]
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New Zealand's International Tax Review: a direction for change
A Government discussion document. December 2006 (Word 854KB, PDF 697KB)
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[Word] [PDF]
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R&D tax credits - definition, eligibility criteria, eligible expenditure
An officials' issues paper on matters arising from the Business Tax Review. November 2006 (Word 272KB, PDF 97KB)
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[Word] [PDF]
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Market development tax credits - Definition, eligibility criteria, eligible expenditure
An officials' issues paper on matters arising from the Business Tax Review. November 2006 (Word 164KB, PDF 63KB)
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[Word] [PDF]
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Skills training tax credits - Definition, eligibility criteria, eligible expenditure
An officials' issues paper on matters arising from the Business Tax Review. November 2006 (Word 158KB, PDF 54KB)
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[Word] [PDF]
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Tax incentives for giving to charities and other non-profit organisations
A Government discussion document. October 2006 (Word 322KB, PDF 440KB)
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[Word] [PDF]
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Tax penalties, tax agents and disclosures
A Government discussion document. October 2006 (Word 369KB, PDF 395KB)
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[Word] [PDF]
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Life insurance tax reform
Officials' paper No. 1 - scope of the review. September 2006 (Word 301KB, PDF 211KB)
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[Word] [PDF]
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The tax consequences of adopting international financial reporting standards
An officials' issues paper. September 2006 (Word 217KB, PDF 223KB)
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[Word] [PDF]
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Business Tax Review
A discussion document. July 2006 (Word 274KB, PDF 578KB)
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[Word] [PDF]
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Taxation of non-controlled offshore investment in equity
An officials' issues paper. December 2003 (Word 634KB, PDF 452KB)
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[Word] [PDF]
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Mass-marketed tax schemes
Issues Paper. January 2002 (Word 215KB, PDF 141KB)
Short summary of paper (Word 24KB, PDF 26KB)
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[Word] [PDF]
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Taxation of Maori organisations
A Government discussion document. August 2001 (Word 417KB, PDF 497KB)
Note about the use of macrons (the horizontal line printed over a vowel to indicate length).- The PDF version of this publication should display the macrons and print correctly.
- The Word 97 and web page versions of this publication do not contain macrons.
- If you require versions with macrons, you can download this Word 97 version (579 KB) or view this web page version. If you see squares rather than the macrons when viewing the document, and you want to correctly display the macrons, see the notes on using macrons
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[Word] [PDF]
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GST: A Review
A Government discussion document. March 1999 (Word 614KB, PDF 319KB)
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[Word] [PDF]
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Legislating for self-assessment of tax liability
A Government discussion document. August 1998 (Word 194KB, PDF 96KB)
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[Word] [PDF]
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Simplifying taxpayer requirements
A Government discussion paper on proposals for change. December 1997 (Word 713KB, PDF 348KB)
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[Word] [PDF]
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The taxation of financial arrangements
A discussion document on proposed changes to the accrual rules. December 1997 (Word 587KB, PDF 345KB)
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[Word] [PDF]
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Rewriting the Income Tax Act: Parts C, D and E
A discussion document. September 1997 (Word 1084KB, PDF 548KB)
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[Word] [PDF]
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The tax credit system; taxing superannuation fund and life office savings through tax credits
A Government discussion document. August 1997 (PDF 121KB)
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[PDF]
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