Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

21 - Submissions: Addressing hybrid mismatch arrangements

Submissions received for the Government's discussion document Addressing hybrid mismatch arrangements (September 2016). Submissions published August 2017.

Number Submitter Download
All All submissions in a single document PDF (17.5 MB; 299 pages)
001 JJL Hoogenboom PDF (150 KB; 1 page)
002 Andrea Black PDF (25 KB; 2 pages)
003 Olivershaw Limited PDF (491 KB; 6 pages)
004 Chartered Accountants Australia and New Zealand PDF (348 KB; 18 pages)
005 KPMG PDF (730 KB; 111 pages)
006 Westpac New Zealand Limited PDF (192 KB; 4 pages)
007 Fisher & Paykel Healthcare Limited PDF (2.3 MB; 4 pages)
008 Bank of New Zealand PDF (1.6 MB; 7 pages)
009 Deloitte PDF (202 KB; 4 pages)
010 Corporate Taxpayers Group PDF (368 KB; 28 pages)
011 ANZ Bank New Zealand Limited PDF (4.1 MB; 11 pages)
012 ASB Bank Limited PDF (1.6 MB; 6 pages)
013 Insurance Australia Group Limited PDF (3.4 MB; 8 pages)
014 New Zealand Bankers Association PDF (377 KB; 4 pages)
015 Russell McVeagh PDF (811 KB; 11 pages)
016 PricewaterhouseCoopers PDF (160 KB; 6 pages)
017 Ernst & Young Limited PDF (557 KB; 16 pages)
018 New Zealand Law Society PDF (661 KB; 15 pages)
019 Baucher Consulting Limited PDF (150 KB; 2 pages)
020 Chapman Tripp (paper submitted to the New Zealand Law Journal) PDF (292 KB; 27 pages)