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Currently available Commentaries: Download *

Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Bill
Commentary on the Bill. November 2009 (Word 438KB, PDF 294KB).
A copy of the bill and RIS are available in PDF format.
[Word] [PDF]

Student Loan Scheme (Exemptions and Miscellaneous Provisions) Amendment Bill
Commentary on the Bill. August 2009 (Word 200KB, PDF 135KB)
[Word] [PDF]

Taxation (Consequential Rate Alignment and Remedial Matters) Bill
Commentary on the Bill. July 2009 (Word 334KB, PDF 226KB)
A copy of the bill is available in PDF format (1,052KB)
[Word] [PDF]

Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill
Commentary on the Bill. July 2008 (Word 1,394KB, PDF 619KB)
A copy of the bill is available in PDF format (9,501KB)
[Word] [PDF]

Limited Partnerships Bill
Commentary on Parts 5 and 6 of the Bill - associated tax changes. August 2007 (Word 196KB, PDF 178KB)
A copy of the bill is available in PDF format (210KB)
[Word] [PDF]

Taxation (Annual Rates, Business Taxation, KiwiSaver, and Remedial Matters) Bill
Commentary on the Bill. May 2007 (Word 817KB, PDF 628KB)
A copy of the bill is available in PDF format (641KB)
A copy of the Taxation (KiwiSaver and Company Tax Rate Amendments) Bill is also available (PDF 144KB)
[Word] [PDF]

Income Tax Bill
Commentary on the Bill. November 2006 (Word 230KB, PDF 206KB)
A copy of the bill is also available in PDF format:
[Word] [PDF]

Student Loan Scheme Amendment Bill
Commentary on the Bill. November 2006 (Word 213KB, PDF 196KB)
A copy of the bill is also available in PDF format (110KB).
[Word] [PDF]

Taxation (Annual Rates, Savings Investment, and Miscellaneous Provisions) Bill
Commentary on the Bill. May 2006 (Word 503KB, PDF 362KB)
A copy of the bill is also available in PDF format (403KB).
[Word] [PDF]

Taxation (Depreciation, Payment Dates Alignment, FBT and Miscellaneous Provisions) Bill
Commentary on the Bill. May 2005 (Word 729KB, PDF 505KB).
A copy of the bill is also available in PDF format (1.5 MB).
[Word] [PDF]

Child Support Amendment Bill
Commentary on the Bill. August 2005 (Word 135KB, PDF 176KB).
A copy of the bill is also available in PDF format (211KB).
[Word] [PDF]

Taxation (Base Maintenance and Miscellaneous Provisions) Bill
Commentary on the Bill. November 2004. (Word 555KB, PDF 423KB).
A copy of the bill is also available in PDF format (370KB).
[Word] [PDF]

Taxation (Annual Rates, Venture Capital and Miscellaneous Provisions) Bill
Commentary on the Bill. March 2004. (Word 543KB, PDF 463KB).
A copy of the bill is also available in PDF format (288KB)
[Word] [PDF]

Taxation (Annual Rates, GST, Trans-Tasman Imputation and Miscellaneous Provisions) Bill
Commentary on the bill. June 2003 (Word 1270KB, PDF 852KB)
A copy of the bill is also available in PDF format (290KB)
[Word] [PDF]

Income Tax Bill
Commentary on the bill. November 2002 (Word 410KB, PDF 285KB)
[Word] [PDF]

Taxation (Annual Rates, Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Bill
Commentary on the bill. May 2002 (Word 1506KB, PDF 954KB)
A copy of the bill is also available in PDF format (4,823KB).
[Word] [PDF]

Taxation (Relief, Refunds and Miscellaneous Provisions) Bill
Commentary on the bill. December 2001 (Word 331KB, PDF 234KB)
A copy of the bill is also available in PDF format (163KB).
[Word] [PDF]

Taxation (Annual Rates, Taxpayer Assessment and Miscellaneous Provisions) Bill
Commentary on the bill. April 2001 (Word 146KB, PDF 77KB)
[Word] [PDF]

Taxation (Beneficiary Income of Minors, Services-related Payments and Remedial Matters) Bill
Commentary on the bill. October 2000 (Word 171KB, PDF 100KB)
[Word] [PDF]

Taxation (Annual Rates, GST and Miscellaneous Provisions) Bill
Commentary on the bill. May 2000 (Word 313KB, PDF 237KB)
[Word] [PDF]

Taxation (FBT, SSCWT & Remedial Matters) Bill
Commentary on the bill. March 2000 (Word 112KB, PDF 63KB)
[Word] [PDF]

Taxation (Tax Rate Increase) Bill
Information sheet on bill. December 1999. (Word 32KB PDF 20KB).
[Word] [PDF]

Taxation (Annual Rates and Remedial Matters) Bill
Commentary on the bill. May 1999 (Word 115KB, PDF 73KB)
[Word] [PDF]

Child Support Amendment Bill (No. 5)
Commentary on the bill. November 1998 (Word 86KB, PDF 57KB)
[Word] [PDF]

Taxation (Accrual Rules and Other Remedial Matters) Bill
Commentary on the bill. November 1998 (Word 260KB, PDF 199KB)
[Word] [PDF]

Taxation (Simplification and Other Remedial Matters) Bill
Commentary on the bill. June 1998 (Word 1913KB, PDF 329KB)
[Word] [PDF]

Taxation (Tax Credits, Trading Stock and other Remedial Matters) Bill
Commentary on the bill. March 1998 (Word 166KB, PDF 122KB)
[Word] [PDF]


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