Currently available Special Reports:	Download *

Taxation (Consequential Rate Alignment and Remedial Matters) Bill Officials' report to the Finance and Expenditure Committee on Submissions on the Bill (Word 362KB, PDF 286KB)

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Special report - new definitions of "associated persons" October 2009. (Word 223KB, PDF 319KB).

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Special report - GST changes relating to the Emissions Trading Scheme October 2009. (Word 63KB, PDF 30KB).

[Word] [PDF]

Special report - remedial amendments to the research and development tax credit October 2009. (Word 55KB, PDF 32KB).

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Special report on payroll giving - a new tax credit October 2009. (Word 72KB, PDF 99KB).

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Special report on the new rules for taxing controlled foreign companies and foreign dividends October 2009. (Word 524KB, PDF 528KB).

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Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill Officials' 4-volume Report and Supplementary Paper to the Finance and Expenditure Committee on Submissions on the Bill. June 2009. A copy of the bill as reported back is also available (PDF 12,113KB).

Special report on use-of-money interest rates and underpayment rate method changes June 2009. (PDF 114KB)

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Special report on R&D tax credit repeal December 2008. (PDF 208KB)

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Working for Families Tax Credits: a review of the in-work tax credit and the parental tax credit August 2008. (PDF 197KB)

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Special report on R&D tax credit legislation December 2007. (PDF 356KB)

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Special report on KiwiSaver changes December 2007. (PDF 203KB)

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Limited Partnerships Bill Officials' Report on Parts 5 and 6 of the Limited Partnerships Bill to the Commerce Committee. December 2007. A copy of the bill as reported back is also available (PDF 483KB).

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Taxation (Annual Rates, Business Taxation, KiwiSaver, and Remedial Matters) Bill Officials' 5-volume Report to the Finance and Expenditure Committee on Submissions on the Bill. November 2007 A copy of the bill as reported back is also available (PDF 1,605KB).

Income Tax Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill (Word 1,178KB, PDF 496KB)

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Student Loan Scheme Amendment Bill (No. 2) Officials' Report to the Education and Science Committee on Submissions on the Bill. February 2007. (Word 316KB, PDF 94KB)

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Taxation (Annual Rates, Savings Investment, and Miscellaneous Provisions) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. December 2006. A copy of the bill as reported back is also available (PDF 1,563KB).

Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. March 2006 (Word 1902KB, PDF960KB). A copy of the bill as reported back is also available (PDF 3MB).

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Briefing for the incoming Minister of Revenue - 2005 November 2005 (Word 1176KB, PDF 420KB).

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Taxation (Base Maintenance and Miscellaneous Provisions) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. May 2005 (Word 1090KB, PDF 599KB).

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GST guidelines for recipients of imported services October 2004 (PDF 235KB, Word 273KB).

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GST guidelines for working with the new zero-rating rules for financial services October 2004 (PDF 275KB, Word 523KB).

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Taxation (Annual Rates, Venture Capital and Miscellaneous Provisions) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. September 2004 (Word 1097KB, PDF 778KB).

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Taxation (Annual Rates, GST, Trans-Tasman Imputation and Miscellaneous Provisions) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. November 2003. (Word 1305KB, PDF 648KB)

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Taking a fixed tax position in a changing world - a personal perspective A speech by Robin Oliver to the Institute of Chartered Accountants of New Zealand Conference October 2003. (Word 94KB, PDF 159KB)

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Taxation (Annual Rates, Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. November 2002

Taxation (Annual Rates, Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Bill Regulatory impact and compliance cost statement. May 2002 (Word 37KB, PDF 103KB)

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Taxation (Relief, Refunds and Miscellaneous Provisions) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. May 2002 (Word 497KB, PDF 364KB) A special report on "Transfers of excess tax" is also available in Word and PDF format (Word 84KB, PDF 53KB). The bill as reported back is published here, courtesy of Legislation Direct.

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Taxation (Relief, Refunds and Miscellaneous Provisions) Bill Regulatory impact and compliance cost statements. December 2001 (Word 61KB, PDF 77KB)

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Taxation (Annual Rates, Taxpayer Assessment and Miscellaneous Provisions) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. August 2001 (Word 521KB, PDF 310KB)

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Taxation (Annual Rates, Taxpayer Assessment and Miscellaneous Provisions) Bill Officials' Supplementary Report No. 1 to the Finance and Expenditure Committee on Submissions on the Bill. August 2001 (Word 34KB, PDF 17KB)

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Taxation (Annual Rates, Taxpayer Assessment and Miscellaneous Provisions) Bill Officials' Supplementary Report No. 2 to the Finance and Expenditure Committee on Submissions on the Bill. August 2001 (Word 113KB, PDF 83KB)

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Taxation (Beneficiary Income of Minors, Services-related Payments and Remedial Matters) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. February 2001 (Word 334KB, PDF 279KB)

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Taxation (Beneficiary Income of Minors, Services-related Payments and Remedial Matters) Bill Supplement to the Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. February 2001 (Word 109KB, PDF 44KB)

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Transfer Pricing Guidelines Final version of New Zealand's transfer pricing guidelines. October 2000. (Word 505KB, PDF 410KB).

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Taxation (FBT, SSCWT and Remedial Matters) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. July 2000 (Word 517KB, PDF 283KB)

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Taxation (Annual Rates, GST and Miscellaneous Provisions) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. August 2000 (Word 606KB, PDF 397KB)

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Supplementary Briefing Papers - Volume 1 Tax Policy Volume 1 of the briefing papers to the incoming Government, November 1999. (Word 403KB PDF 316KB)

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Supplementary Briefing Papers - Volume 2 Report on Research Commissioned by Inland Revenue Volume 2 of the briefing papers to the incoming Government, November 1999. (Word 662KB PDF 444KB)

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Supplementary Briefing Papers - Volume 2 Report on Research Commissioned by Inland Revenue - Appendix 4 Appendix to volume 2 of the briefing papers to the incoming Government, November 1999. (PDF 305KB)

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Taxation (Annual Rates and Remedial Matters) Bill Officials' Supplementary Report to the Finance and Expenditure Committee on Submissions on the Bill. August 1999 (Word 91KB, PDF 50KB)

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Taxation (Annual Rates and Remedial Matters) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. August 1999 (Word 202KB, PDF 157KB)

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Child Support Amendment Bill No. 5 Officials' Report to the Social Services Committee on Submissions on the Bill. May 1999 (Word 122KB, PDF 94KB)

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Taxation (Accrual Rules and Other Remedial Matters) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. March 1999 (Word 351KB, PDF 276KB)

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Tax Compliance - Report to the Treasurer and Minister of Revenue by a Committee of Experts on Tax Compliance Copy of the report that can be found at New Zealand Government Executive (1996-1999) pages. February 1999. (Word 1,155KB)

Taxation (Simplification and Other Remedial Matters) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Bill. August 1998 (Word 155KB, PDF 126KB)

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Taxation (Tax Credits, Trading Stock and Other Remedial Matters) Bill Officials' Report to the Finance and Expenditure Committee on Submissions on the Taxation (Tax Credits, Trading Stock and other Remedial Matters) Bill. June 1998 (Word 294KB, PDF 264KB)

[Word] [PDF]

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