Our publications play a key role in the policy development process.

Commentaries Commentaries on bills before Parliament explain proposed tax legislation and the policy behind it. They are available as soon as a bill is introduced, in time to be of help to anyone making a submission on a bill.

Discussion Documents Tax policy discussion documents seek public response to Government proposals for major reforms. They appear at an early stage in the policy formulation process, well before legislation is introduced.

Special Reports Special reports include a of variety of publications, such as officials' reports to select committees on submissions received on bills, and our briefings to incoming governments.

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