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Clarifying the acquisition date of land |
May 2013 |
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The taxation of land-related lease payments |
April 2013 |
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Targeting serious crime |
April 2013 |
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Review of the thin capitalisation rules |
January 2013 |
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GST remedial issues |
December 2012 |
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Reviewing the tax treatment of employee allowances and other expenditure payments |
November 2012 |
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Taxation of specified mineral mining |
October 2012 |
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Use of old GAAP in the CFC rules |
August 2012 |
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The taxation of lease inducement payments |
July 2012 |
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Taxation of foreign superannuation |
July 2012 |
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Financial arrangements – the sale and purchase of property or services |
July 2012 |
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Recognising salary trade-offs as income |
April 2012 |
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GST: Business-to-business neutrality across borders |
August 2011 |
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Mixed-use assets |
August 2011 |
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Herd scheme elections |
August 2011 |
|
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Supporting children |
September 2010 |
|
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Social assistance integrity: defining family income |
August 2010 |
|
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Post-budget depreciation issues |
August 2010 |
|
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Disputes: a review |
July 2010 |
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Making tax easier |
June 2010 |
|
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Qualifying companies: implementation of flow-through tax treatment |
May 2010 |
|
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Allowing a zero percent tax rate for non-residents investing in a PIE |
April 2010 |
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New Zealand's International Tax Review: extending the active income exemption to non-portfolio FIFs |
March 2010 |
|
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An income splitting tax credit for families with children |
December 2009 |
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|
GST: Accounting for land and other high-value assets |
November 2009 |
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|
AIL, NRWT and the bond market |
September 2009 |
|
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The binding rulings system: legislative issues |
July 2009 |
|
|
The taxation of distributions from profit distribution plans |
June 2009 |
|
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Making it easier for borrowers to repay their student loans |
June 2009 |
|
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Streaming and refundability of imputation credits |
August 2008 |
|
|
Options for strengthening GST neutrality in business-to-business transactions |
June 2008 |
|
|
Income splitting for families with children |
April 2008 |
|
|
Taxation of the life insurance business: proposed new rules |
December 2007 |
|
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Reducing tax compliance costs for small and medium-sized enterprises |
December 2007 |
|
|
New Zealand's International Tax Review: The treatment of foreign dividends and transitional issues |
December 2007 |
|
|
Payroll giving: providing a real-time benefit for charitable giving |
November 2007 |
|
|
Suggested changes to the petroleum mining expenditure tax rules |
November 2007 |
|
|
Tax-free relocation payments and overtime meal allowances |
November 2007 |
|
|
The tax treatment of honoraria and reimbursements paid to volunteers |
November 2007 |
|
|
New Zealand's International Tax Review: Developing an active income exemption for controlled foreign companies |
October 2007 |
|
|
Emissions Trading Tax Issues |
September 2007 |
|
|
Reforming the definitions of associated persons |
March 2007 |
|
|
Life insurance tax reform no. 2 |
February 2007 |
|
|
New Zealand's International Tax Review: a direction for change |
December 2006 |
|
|
Skills training tax credits - Definition, eligibility criteria, eligible expenditure |
November 2006 |
|
|
R&D tax credits - definition, eligibility criteria, eligible expenditure |
November 2006 |
|
|
Market development tax credits - Definition, eligibility criteria, eligible expenditure |
November 2006 |
|
|
Tax incentives for giving to charities and other non-profit organisations |
October 2006 |
|
|
Tax penalties, tax agents and disclosures |
October 2006 |
|
|
Life insurance tax reform No. 1 |
September 2006 |
|
|
The tax consequences of adopting international financial reporting standards |
September 2006 |
|
|
Business Tax Review |
July 2006 |
|
|
General and limited partnerships - proposed tax changes |
June 2006 |
|
|
Rewriting the Income Tax Act: Exposure Draft - Parts N and O |
June 2006 |
|
|
Rewriting the Income Tax Act: Exposure Draft - Part M |
March 2006 |
|
|
Countering extreme salary sacrifice |
February 2006 |
|
|
The tax treatment of expenditure on geothermal wells |
December 2005 |
|
|
Rewriting the Income Tax Act: Exposure Draft - Part K and L |
December 2005 |
|
|
Rewriting the Income Tax Act: Exposure Draft - Part F |
November 2005 |
|
|
Rewriting the Income Tax Act: Exposure Draft - Part G |
August 2005 |
|
|
Taxation of investment income |
June 2005 |
|
|
Implementing the carbon tax |
May 2005 |
|
|
Rewriting the Income Tax Act: Exposure Draft - Part H |
March 2005 |
|
|
Taxing securities lending transactions: substance over form |
November 2004 |
|
|
Rewriting the Income Tax Act 1994: Exposure Draft - Part I |
September 2004 |
|
|
Options for dealing with industry-wide tax evasion |
August 2004 |
|
|
Repairs and maintenance to the tax depreciation rules |
July 2004 |
|
|
Taxation of non-controlled offshore investment in equity |
December 2003 |
|
|
Streamlining the taxation of fringe benefits |
December 2003 |
|
|
The tax treatment of loans and forward contracts in a foreign currency |
November 2003 |
|
|
Reducing tax barriers to international recruitment to New Zealand |
November 2003 |
|
|
Making tax easier for small businesses |
September 2003 |
|
|
Resolving tax disputes: a legislative review |
July 2003 |
|
|
Tax implications of certain asset transfers |
April 2003 |
|
|
GST and financial services |
October 2002 |
|
|
Tax and privilege: a proposed new structure |
May 2002 |
|
|
Trans-Tasman triangular tax |
March 2002 |
|
|
Mass-marketed tax schemes |
January 2002 |
|
|
Rewriting the Income Tax Act 1994: Exposure Draft |
September 2001 |
|
|
Taxpayer compliance, standards and penalties: a review |
August 2001 |
|
|
Taxation of Maori organisations |
August 2001 |
|
|
GST & Imported Services |
June 2001 |
|
|
Tax and charities |
June 2001 |
|
|
More time for business - tax simplification for small business |
May 2001 |
|
|
Research & Development Expenditure - Accounting Treatment for Tax Purposes |
November 2000 |
|
|
Tax status of credit unions |
September 2000 |
|
|
Services-related payments: restrictive covenants and exit inducements |
June 2000 |
|
|
Taxation of Distributions of Beneficiary Income from Trusts to Minors |
June 2000 |
|
|
Less taxing tax |
September 1999 |
|
|
Interest deductions for companies |
September 1999 |
|
|
GST: A Review |
March 1999 |
|
|
Legislating for self-assessment of tax liability |
August 1998 |
|
|
Simplifying taxpayer requirements |
December 1997 |
|
|
The taxation of financial arrangements |
December 1997 |
|
|
Rewriting the Income Tax Act: Parts C, D and E |
September 1997 |
|
|
The tax credit system; taxing superannuation fund and life office savings through tax credits |
August 1997 |
|
|
Consultative document on superannuation and life insurance - Volume 1 |
March 1988 |
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