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Inland Revenue

Tax Policy

Questions for submitters

Questions for submitters

We welcome your views on the following specific matters:

  • Whether legislating for the suggested solution outlined in this paper is an appropriate way to address the current problems with the existing law?
  • What other solutions are there for resolving the current problems for deregistered charities?
  • Whether the prescribed timing rules cover all potential deregistration scenarios?
  • How should we deal with deregistration situations where a deregistered charity has acted in good faith and has complied with all of the information requirements of registration and is later found not to have a charitable purpose?
  • How should the issue of accumulated income and assets of a deregistered charity be addressed?
  • What specific circumstances would warrant a reversal of donation tax relief in deregistration situations?