Policy Advice Division

Publications

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Title Date Downloads
Fact sheet - Trans-Tasman portability of retirement savings May 2013
Tax policy report: Taxation of multinationals - update April 2013
Research paper - Cross-government information-sharing to identify, stop or disrupt serious crime April 2013
Savings and investment report March 2013
Tax policy report: Taxation of multinational companies December 2012
Excepted financial arrangements - draft legislation September 2012
Taxation of foreign superannuation - fact sheet July 2012
Elections to exit the herd scheme - fact sheet March 2012
Briefing for the Incoming Minister of Revenue - 2011 February 2012
Supporting children - A summary of feedback on the discussion document July 2011
Earthquake depreciation issues - fact sheet April 2011
Canterbury earthquake - tax fact sheets March 2011
NZ-Australia retirement savings portability agreement July 2009
NZ-Australia retirement savings portability agreement - questions and answers July 2009
Determination E12 March 2009
Briefing for the Incoming Minister of Revenue - 2008 December 2008
Mutual recognition of franking credits and New Zealand imputation credits October 2008
Working for Families Tax Credits: a review of the in-work tax credit and the parental tax credit August 2008
Determination G22A September 2006
Determination G30 March 2006
Briefing for the Incoming Minister of Revenue - 2005 November 2005
Supplementary Order Paper No. 380 - Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Bill June 2005
Towards Consensus on the Taxation of Investment Income November 2004
GST guidelines for working with the new zero-rating rules for financial services October 2004
GST guidelines for recipients of imported services October 2004
Determination G14B - Forward contracts for foreign exchange and commodities June 2004
Determination G9C - Financial arrangements that are denominated in a currency other than New Zealand dollars June 2004
Taking a fixed tax position in a changing world - a personal perspective November 2003
Briefing for the Incoming Minister of Revenue - 2002 - Overview of tax policy August 2002
Financial Reporting Standard No. 13 March 2001
Transfer Pricing Guidelines October 2000
Supplementary briefing papers to the incoming Government - 1999 November 1999
Tax treatment of superannuation - report of the Consultative Committee July 1988