Papers organised by theme
The page contains all of the Tax Working Group meeting documents ordered by the document's type. For example, all meeting minutes are collected together under the Minutes heading.
Note: None of the links for the documents are active yet
Agendas
Agenda - 26 January 2018: Agenda for Session 1
Agenda - 09 February 2018: Agenda for Session 2
Agenda - 23 February 2018: Agenda for Session 3
Agenda - 09 March 2018: Agenda for Session 4
Agenda - 23 March 2018: Agenda for Session 5
Agenda - 06 April 2018: Agenda for Session 6
Agenda - 20 April 2018: Agenda for Session 7
Agenda - 04 May 2018: Agenda for Session 8
Agenda - 18 May 2018: Agenda for Session 9
Agenda - 01 June 2018: Agenda for Session 10
Agenda - 15 June 2018: Agenda for Session 11
Agenda - 29 June 2018: Agenda for Session 12
Agenda - 06 July 2018: Agenda for Session 13
Agenda - 19 July 2018: Agenda for Session 14
Agenda - 03 August 2018: Agenda for Session 15
Agenda - 31 August 2018: Agenda for Session 17
Agenda - 14 September 2018: Agenda for Session 18
Forward Agenda - 14 September 2018: Forward Agenda for Sessions 18-24
Agenda - 28 September 2018: Agenda for Session 19
Revised Proposed Forward Agenda - 28 September 2018: Revised Forward Agenda for Sessions 19-24
Agenda - 12 October 2018: Agenda for Session 20
Forward Agenda - 12 October 2018
Agenda - 26 October 2018: Agenda for Session 21
Forward Agenda - 26 October 2018
Agenda - 8 November 2018: Agenda for Session 22
Forward Agenda - 8 November 2018
Agenda - 22 November 2018: Agenda for Session 23
Agenda - 6 December 2018: Agenda for Session 24
Agenda - 19 December 2018: Agenda for Session 25
Minutes
Minutes - 26 January 2018: Minutes for Session 1
Minutes - 09 February 2018: Minutes for Session 2
Minutes - 23 February 2018: Minutes for Session 3
Minutes - 09 March 2018: Minutes for Session 4
Minutes - 23 March 2018: Minutes for Session 5
Minutes - 06 April 2018: Minutes for Session 6
Minutes - 20 April 2018: Minutes for Session 7
Minutes - 04 May 2018: Minutes for Session 8
Minutes - 18 May 2018: Minutes for Session 9
Minutes - 01 June 2018: Minutes for Session 10
Minutes - 15 June 2018: Minutes for Session 11
Minutes - 29 June 2018: Minutes for Session 12
Minutes - 06 July 2018: Minutes for Session 13
Minutes - 19 July 2018: Minutes for Session 14
Minutes - 03 August 2018: Minutes for Session 15
Minutes - 17 August 2018: Minutes for Session 16
Minutes - 31 August 2018: Minutes for Session 17
Minutes - 14 September 2018: Minutes for Session 18
Minutes - 28 September 2018: Minutes for Session 19
Minutes - 12 October 2018: Minutes for Session 20
Minutes - 26 October 2018: Minutes for Session 21
Minutes - 8 November 2018: Minutes for Session 22
Minutes - 22 November 2018: Minutes for Session 23
Minutes - 6 December 2018: Minutes for Session 24
Minutes - 19 December 2018: Minutes for Session 25
Introductory/Frameworks
Tax Working Group Assessment Framework: Decision Paper for Session 3 of the Tax Working Group
Tax and Fairness: Background Paper for Session 2 of the Tax Working Group
Business
Business tax - summary: Discussion Paper for Session 6 and 7 of the Tax Working Group
Appendix 2: Company tax rate issues: Background Paper for Sessions 6 and 7 of the Tax Working Group
Appendix 4: Closely-Held Companies: Background Paper for Sessions 6 and 7 of the Tax Working Group
Appendix 5: Dividend Avoidance : Background Paper for Sessions 6 and 7 of the Tax Working Group
Further information on Marginal Effective Tax Rates: Information paper for the Tax Working Group
Effective company tax rates in New Zealand: Background Paper for Session 7 of the Tax Working Group
Update on taxing the digital economy: Background Paper for session 14 of the Tax Working Group
Capital
Extending the Taxation of Capital Income: Discussion Paper for Session 8 of the Tax Working Group
Distributional analysis and incidence: Background Paper for Session 15 of the Tax Working Group
RFRM and Land Taxes: Discussion Paper for Session 11 of the Tax Working Group
Taxation of capital income and wealth: Background Paper for Session 5 of the Tax Working Group
Secretariat support papers on various design issues: Memorandum
Risk-free return method of taxation: Position Paper for Session 20 of the Tax Working Group
ETCI: Rollover Treatment: Position Paper for Session 20 of the Tax Working Group
ETCI: Valuation Day: Position Paper for Session 20 of the Tax Working Group
Intangible assets under an ETCI: Position Paper for Session 20 of the Tax Working Group
ETCI: Implications for social policy: Position Paper for Session 20 of the Tax Working Group
Managed funds and retirement savings: Position Paper for Session 21 of the Tax Working Group
Expenditure: Position Paper for Session 21 of the Tax Working Group
International Issues: Position Paper for Session 22 of the Tax Working Group
Professor Chris Evans: The Compliance Costs of Taxing Capital Gains
Australian Feedback: A summary of feedback from Australian tax professionals on CGT in Australia
Loss Ring-Fencing: Position Paper for Session 23 of the Tax Working Group
Engagement
Future of Tax Symposium Draft Agenda: Symposium Draft Agenda
Engagement Plan Outline: Discussion Paper for Session 18 of the Tax Working Group
Slides for TWG Members to use: Interim Report Member Presentation
Environment
Maori Perspectives on Environmental Taxes and Economic Tools: Third Party Report
Tax Concessions and Environmental Impacts: Position Paper for Session 22 of the Tax Working Group
GST
GST: Background Paper for Session 2 of the Tax Working Group
Officials’ background note on GST and low-value imported goods: Background Note
Note on effect of decreasing the rate of GST: Background Note
Incidence of GST exceptions: Background Paper for session 12 of the Tax Working Group
Taxing financial services: Discussion Paper for Session 11 of the Tax Working Group
Housing
Tax and Housing II: Position Paper for Session 14 of the Tax Working Group 19-20 July, 2018
Tax and Housing: Discussion Paper for Session 5 of the Tax Working Group March 2018
Residential property compliance work: Background Paper for session 12 of the Tax Working Group
The Excluded Home: Position Paper for Session 19 of the Tax Working Group
Taxing vacant property: Position Paper for Session 23 of the Tax Working Group
Independent Advisor
Meeting 7 companion note: Companion Note
Extending the taxation of capital income and Environmental issues: Companion Note
Taxation of Labour: Companion Note
Business tax – companion note: Companion Note
Companion note - Meeting 14: Companion Note
Future of Work tax implications: Background Note
TWG vision where all 4 capitals are sustainably increased: Version 2
TWG vision where all 4 capitals are sustainably increased: Version 3
TWG vision where all 4 capitals are sustainably increased: Version 5
Andrea Black: Small value disputes: Companion Note to Session 21 of the Tax Working Group
Integrity
Trusts: Discussion Paper for Session 14 of the Tax Working Group
Closely-held Companies Follow up: Discussion Paper for Session 14 of the Tax Working Group
Preparing the Tax System for the Future: Discussion Paper for Session 4 of the Tax Working Group
Estimating the underreporting of income in the self-employed sector: Background Report
Hidden Economy: Background Paper for Session 14 of the Tax Working Group
Dependent Contractors: Discussion Paper for the Tax Working Group
Future of work: Sustaining the tax system: Presentation to the Tax Working Group
Charities and the not-for-profit sector: Background Paper for Session 13 of the Tax Working Group
Bill Rosenberg: Note to TWG on the issue of dependent contractors: Officials' advice
Māori
Tikanga Framework: Presentation to the Tax Working Group
Māori authorities: Background Paper for Session 6 of the Tax Working Group
Maori Perspectives on Environmental Taxes and Economic Tools: Third Party Report
Te Ao Māori Engagement Slides: Interim Report Te Ao Māori Presentation
Sacha McMeeking: He Ara Waiora: Recommendations for Advancement
Packages
Personal tax rates and thresholds: Position Paper for Session 21 of the Tax Working Group
Potential revenue-neutral packages: Position Paper for Session 21 of the Tax Working Group
Revenue Reducing Options
Potential revenue-reducing options: Position Paper for Session 14 of the Tax Working Group
Appendix C: Depreciation on Buildings: Further information on potential revenue reducing options
Appendix F – Compliance cost reductions: Further information on specific revenue-negative proposals
Tax Administration
Collection of tax debt: Background Paper for Session 14 of the Tax Working Group
The Generic Tax Policy Process: Background Paper for Session 14 of the Tax Working Group
Tax transparency: Background Paper for Session 14 of the Tax Working Group
Report on the suitability of establishing a tax ombudsman and a tax advocate : Third Party Report
ETCI: Administration Implications, Paper 1: Position Paper for Session 20 of the Tax Working Group
SME Compliance Cost Savings: Position Paper for Session 21 of the Tax Working Group
Information Collection and Dissemination: Position Paper for Session 22 of the Tax Working Group
Tax Working Group Member
Taxing Capital Income - Presentation to TWG 20 April 2018: Presentation to the Tax Working Group
Capital Gains Tax: Subgroup stocktake
TWG Capital Income Sub-Group Report back: Presentation to the Tax Working Group
Environmental/ecological outcomes and taxation: Companion Note
Collection Challenges: Presentation to the Tax Working Group
Business views on the tax system: Presentation to the Tax Working Group
Concepts of income: Background Paper
Purpose clauses and the tax legislation: Background Note
Robin Oliver: Roll-over relief - non death: Member Note for Session 20 of the Tax Working Group
Robin Oliver: Death as a Realisation Event: Member Note for Session 20 of the Tax Working Group
Robin Oliver: Implementation: Robin's Note: Companion Note to Session 23 of the Tax Working Group
Robin Oliver: Double Taxation and Option B: Member Note for Session 24 of the Tax Working Group
Tax Working Group Members: Minority View Insert Into Chapter 6
Other
Financial Transaction Taxes: Discussion Paper for Session 11 of the Tax Working Group
Taxation and Gender: Background Paper for Session 12 of the Tax Working Group
Corrective Taxes: Discussion Paper for Session 13 of the Tax Working Group
Taxation of Retirement Savings: Discussion Paper for Session 13 of the Tax Working Group
Government reviews that could impact the TWG: Briefing Note for Session 7 of the Tax Working Group
Distributional analysis: Background Paper for Session 5 of the Tax Working Group
Common Debtors: Presentation to the Tax Working Group
Final Report: Initial Thoughts on Outline
Final Report - Revised Outline
Initial Thinking on Drafting Final Report: Final Report Planning Documentation
Post Final Report Process: Position Paper for Session 23 of the Tax Working Group
Further update on taxing the digital economy: Position Paper for Session 23
Last updated: Thursday, 13 September 2018