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Recent consultation

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Herd scheme elections

An officials’ issues paper, Herd scheme elections, sought feedback on options for fairer rules covering livestock valuation elections. The current rules appear to be too loose, allowing farmers to switch between valuation methods providing an unfair tax advantage.

Submissions closed on 31 October 2011.

Note: submission date extended from 30 September 2011.

Rewrite Advisory Panel - simplifying tax administration and compliance

Public submissions were sought on remedial matters focused on simplifying aspects of tax administration and compliance.

Submissions closed on Friday 28 October 2011.

GST: Business-to-business neutrality across borders

A Government discussion document, GST: Business-to-business neutrality across borders, sought feedback on proposed changes to ensure that the GST rules do not act as an impediment to transactions between non-resident and New Zealand businesses.

Submissions closed on 7 October 2011.

Mixed-use assets

An officials' issues paper, Mixed-use assets, sought feedback on options to address unfairness in the tax treatment of assets such as holiday houses used for both private and income-earning purposes.

Submissions closed on 30 September 2011.

Supporting children

A Government discussion document, Supporting Children, sought feedback on options to update the child support scheme, including possible changes to the formula used to determine the amount of child support that is payable and to the child support payment, penalty and debt rules.

Online survey - now closed.

Submissions closed on 29 October 2010.

Social assistance integrity: defining family income

An officials’ issues paper, Social assistance integrity: defining family income, sought feedback on suggested changes to improve the fairness of access to social assistance programmes.

Submissions closed on 24 September 2010

Depreciation issues paper

An officials’ issues paper, Post-budget depreciation issues, invited feedback on suggested changes to depreciation of non-residential building fit-outs and to the grandparenting of depreciation loading for assets acquired before Budget 2010.

Submissions closed on 1 September 2010.

Disputes: a review

An officials’ issues paper, Disputes: a review, invited feedback on proposed improvements to the tax disputes process. The proposals take the form of administrative changes set out in revised Standard Practice Statements supported by a number of legislative changes set out in the officials’ issues paper.

Submissions closed on 20 August 2010.

Making tax easier

A Government discussion document, Making tax easier, sought feedback on proposals for reforming tax administration.

The proposals focus on tax being integrated into business processes so Inland Revenue can concentrate on providing services to taxpayers, rather than on back-office functions such as processing paper tax returns. The proposals also envisage a new or expanded role for specialist tax businesses to reduce costs for taxpayers and Inland Revenue, and new opportunities provided by technology.

Making tax easier online forum (now closed).

Submissions closed on 23 July 2010.

LAQCs and QCs: implementation of flow-through tax treatment

An officials' issues paper, Qualifying companies: implementation of flow-through tax treatment, sought comment on the implementation of changes to the rules for shareholders in LAQCs and QCs.

Budget 2010 announced proposed changes to tighten the rules around loss attributing qualifying companies and qualifying companies. The proposed changes will make LAQCs and QCs flow-through entities for tax purposes, similar to limited partnerships, and are intended to provide greater integrity in the tax system by removing opportunities to gain advantages through tax planning.

Submissions closed on 5 July 2010.

Current consultation