Papers organised by theme

The Tax Working Group meeting documents grouped by theme or type. Click on a title to go to a group.

Agendas
Minutes
Introductory/Frameworks
Business
Capital
Engagement
Environment
GST
Housing
Independent Advisor
Integrity
Māori
Packages
Revenue Reducing Options
Tax Administration
Tax Working Group Member
Other

Agendas (NB: links not yet active)

Agenda - 26 January 2018: Agenda for Session 1

Agenda - 09 February 2018: Agenda for Session 2

Agenda - 23 February 2018: Agenda for Session 3

Agenda - 09 March 2018: Agenda for Session 4

Agenda - 23 March 2018: Agenda for Session 5

Agenda - 06 April 2018: Agenda for Session 6

Agenda - 20 April 2018: Agenda for Session 7

Agenda - 04 May 2018: Agenda for Session 8

Agenda - 18 May 2018: Agenda for Session 9

Agenda - 01 June 2018: Agenda for Session 10

Agenda - 15 June 2018: Agenda for Session 11

Agenda - 29 June 2018: Agenda for Session 12

Agenda - 06 July 2018: Agenda for Session 13

Agenda - 19 July 2018: Agenda for Session 14

Agenda - 03 August 2018: Agenda for Session 15

Agenda - 31 August 2018: Agenda for Session 17

Agenda - 14 September 2018: Agenda for Session 18

Forward Agenda - 14 September 2018: Forward Agenda for Sessions 18-24

Agenda - 28 September 2018: Agenda for Session 19

Revised Proposed Forward Agenda - 28 September 2018: Revised Forward Agenda for Sessions 19-24

Agenda - 12 October 2018: Agenda for Session 20

Forward Agenda - 12 October 2018

Agenda - 26 October 2018: Agenda for Session 21

Forward Agenda - 26 October 2018

Agenda - 8 November 2018: Agenda for Session 22

Forward Agenda - 8 November 2018

Agenda - 22 November 2018: Agenda for Session 23

Agenda - 6 December 2018: Agenda for Session 24

Agenda - 19 December 2018: Agenda for Session 25

Minutes (NB: links not yet active)

Minutes - 26 January 2018: Minutes for Session 1

Minutes - 09 February 2018: Minutes for Session 2

Minutes - 23 February 2018: Minutes for Session 3

Minutes - 09 March 2018: Minutes for Session 4

Minutes - 23 March 2018: Minutes for Session 5

Minutes - 06 April 2018: Minutes for Session 6

Minutes - 20 April 2018: Minutes for Session 7

Minutes - 04 May 2018: Minutes for Session 8

Minutes - 18 May 2018: Minutes for Session 9

Minutes - 01 June 2018: Minutes for Session 10

Minutes - 15 June 2018: Minutes for Session 11

Minutes - 29 June 2018: Minutes for Session 12

Minutes - 06 July 2018: Minutes for Session 13

Minutes - 19 July 2018: Minutes for Session 14

Minutes - 03 August 2018: Minutes for Session 15

Minutes - 17 August 2018: Minutes for Session 16

Minutes - 31 August 2018: Minutes for Session 17

Minutes - 14 September 2018: Minutes for Session 18

Minutes - 28 September 2018: Minutes for Session 19

Minutes - 12 October 2018: Minutes for Session 20

Minutes - 26 October 2018: Minutes for Session 21

Minutes - 8 November 2018: Minutes for Session 22

Minutes - 22 November 2018: Minutes for Session 23

Minutes - 6 December 2018: Minutes for Session 24

Minutes - 19 December 2018: Minutes for Session 25

Introductory/Frameworks (NB: links not yet active)

An Introduction to Frameworks for Evaluating Tax Reform: Discussion Paper for Session 2 of the Tax Working Group

Tax Working Group Assessment Framework: Decision Paper for Session 3 of the Tax Working Group

Tax and Fairness: Background Paper for Session 2 of the Tax Working Group

Business (NB: links not yet active)

Business tax - summary: Discussion Paper for Session 6 and 7 of the Tax Working Group

Appendix 1: Types of business entities in New Zealand and how they are taxed: Background Paper for Sessions 6 and 7 of the Tax Working Group

Appendix 2: Company tax rate issues: Background Paper for Sessions 6 and 7 of the Tax Working Group

Appendix 3: New Zealand’s imputation system: Background Paper for Sessions 6 and 7 of the Tax Working Group

Appendix 4: Closely-Held Companies: Background Paper for Sessions 6 and 7 of the Tax Working Group

Appendix 5: Dividend Avoidance : Background Paper for Sessions 6 and 7 of the Tax Working Group

Appendix 6: Measures to improve efficiency: Background Paper for Sessions 6 and 7 of the Tax Working Group

Appendix 7: Lower tax rates for small companies: Background Paper for Sessions 6 and 7 of the Tax Working Group

Company tax rate issues – further information: Discussion Paper for Session 8 of the Tax Working Group

Further information on Marginal Effective Tax Rates: Information paper for the Tax Working Group

Effective company tax rates in New Zealand: Background Paper for Session 7 of the Tax Working Group

Company tax rate issues – review of Secretariat modelling: Discussion Paper for Session 14 of the Tax Working Group

Appendix Professor Gemmell’s Review and the Four Papers being reviewed: Reviewer comments on four background papers on company taxation provided by Treasury & Inland Revenue officials supporting the 2018 Tax Working Group

International Issues in Taxing Business Income: Discussion Paper for Session 5 of the Tax Working Group

Update on taxing the digital economy: Background Paper for session 14 of the Tax Working Group

Effective company tax rates in New Zealand: Supplementary Background Paper for Session 12 of the Tax Working Group

Capital (NB: links not yet active)

Extending the Taxation of Capital Income: Discussion Paper for Session 8 of the Tax Working Group

Potential high-level effects of proposals to extend the taxation of capital income: Background Paper for Session 15 of the Tax Working Group

Distributional analysis and incidence: Background Paper for Session 15 of the Tax Working Group

RFRM and Land Taxes: Discussion Paper for Session 11 of the Tax Working Group

Taxation of capital income and wealth: Background Paper for Session 5 of the Tax Working Group

Secretariat support papers on various design issues: Memorandum

Extending taxation of capital income - Agreed design features: Discussion Paper for Session 18 of the Tax Working Group

Portfolio Investment Entity (KiwiSaver and other managed funds) expert advisors Background Paper: Background Paper for Session 19 of the Tax Working Group

Risk-free return method of taxation: Position Paper for Session 20 of the Tax Working Group

ETCI: Rollover Treatment: Position Paper for Session 20 of the Tax Working Group

ETCI: Valuation Day: Position Paper for Session 20 of the Tax Working Group

Intangible assets under an ETCI: Position Paper for Session 20 of the Tax Working Group

ETCI: Implications for social policy: Position Paper for Session 20 of the Tax Working Group

Managed funds and retirement savings: Position Paper for Session 21 of the Tax Working Group

Expenditure: Position Paper for Session 21 of the Tax Working Group

Fair rate of return method for rental property: Position Paper for Session 22 of the Tax Working Group

Options for rollover and small business treatment: Position Paper for Session 22 of the Tax Working Group

Domestic Share issues with taxing more capital gains: Position Paper for Session 22 of the Tax Working Group

International Issues: Position Paper for Session 22 of the Tax Working Group

Compliance costs of taxing more capital gains: Position Paper for Session 23 of the Tax Working Group

Professor Chris Evans: The Compliance Costs of Taxing Capital Gains

Australian Feedback: A summary of feedback from Australian tax professionals on CGT in Australia

Loss Ring-Fencing: Position Paper for Session 23 of the Tax Working Group

Secretariat comment on the idea of exempting capital gains at the corporate level: Position Paper for Session 24 of the Tax Working Group

Estimated fiscal impact of a 2008 style share market crash on managed funds: Background Paper for Session 25 of the Tax Working Group

Engagement (NB: links not yet active)

Future of Tax Symposium Draft Agenda: Symposium Draft Agenda

Engagement Plan Outline: Discussion Paper for Session 18 of the Tax Working Group

External Engagement Calendar

Slides for TWG Members to use: Interim Report Member Presentation

External Engagement Calendar

Environment (NB: links not yet active)

Tax and the environment – Paper I: Frameworks: Background Paper for Session 8 of the Tax Working Group

Tax and the environment – Paper II: Assessments: Discussion Paper for Session 13 of the Tax Working Group

Environmental tax concessions raised by submitters: Briefing Note for Session 13 of the Tax Working Group

Environmental tax frameworks – findings of external reviewers: Briefing Note for Session 12 of the Tax Working Group

Maori Perspectives on Environmental Taxes and Economic Tools: Third Party Report

Tax Concessions and Environmental Impacts: Position Paper for Session 22 of the Tax Working Group

GST (NB: links not yet active)

GST: Background Paper for Session 2 of the Tax Working Group

Officials’ background note on GST and low-value imported goods: Background Note

Note on effect of decreasing the rate of GST: Background Note

Incidence of GST exceptions: Background Paper for session 12 of the Tax Working Group

Taxing financial services: Discussion Paper for Session 11 of the Tax Working Group

Housing (NB: links not yet active)

Tax and Housing II: Position Paper for Session 14 of the Tax Working Group 19-20 July, 2018

Tax and Housing: Discussion Paper for Session 5 of the Tax Working Group March 2018

Residential property compliance work: Background Paper for session 12 of the Tax Working Group

Extending the taxation of capital income in a supply-constrained housing market and phasing in implementation: Background Paper for Session 18 of the Tax Working Group

The Excluded Home: Position Paper for Session 19 of the Tax Working Group

Taxing vacant property: Position Paper for Session 23 of the Tax Working Group

Independent Advisor (NB: links not yet active)

Meeting 7 companion note: Companion Note

Extending the taxation of capital income and Environmental issues: Companion Note

Taxation of Labour: Companion Note

Business tax – companion note: Companion Note

Companion note - Meeting 14: Companion Note

Future of Work tax implications: Background Note

TWG vision where all 4 capitals are sustainably increased: Version 2

TWG vision where all 4 capitals are sustainably increased: Version 3

TWG vision where all 4 capitals are sustainably increased: Version 5

Andrea Black: Extension of taxation of capital income and Māori interface: Member Note for Session 17 of the Tax Working Group

Andrea Black: Small value disputes: Companion Note to Session 21 of the Tax Working Group

Andrea Black: Māori collectively held assets and capital income: Companion Note to Session 22 of the Tax Working Group

Integrity (NB: links not yet active)

Trusts: Discussion Paper for Session 14 of the Tax Working Group

Closely-held Companies Follow up: Discussion Paper for Session 14 of the Tax Working Group

Preparing the Tax System for the Future: Discussion Paper for Session 4 of the Tax Working Group

Estimating the underreporting of income in the self-employed sector: Background Report

Hidden Economy: Background Paper for Session 14 of the Tax Working Group

Dependent Contractors: Discussion Paper for the Tax Working Group

The Future of Work: Sustaining the tax system: Background Paper for session six of the Tax Working Group

Future of work: Sustaining the tax system: Presentation to the Tax Working Group

Charities and the not-for-profit sector: Background Paper for Session 13 of the Tax Working Group

Bill Rosenberg: Note to TWG on the issue of dependent contractors: Officials' advice

Māori (NB: links not yet active)

Tikanga Framework: Presentation to the Tax Working Group

Māori authorities: Background Paper for Session 6 of the Tax Working Group

Maori Perspectives on Environmental Taxes and Economic Tools: Third Party Report

Extending the Taxation of Capital Income: Implications for Māori collectively-owned assets: Background Paper for Session 18 of the Tax Working Group

Te Ao Māori Engagement Slides: Interim Report Te Ao Māori Presentation

Understanding impacts for Māori and update on Te Ao Māori framework: Position Paper for Session 22 of the Tax Working Group

Sacha McMeeking: He Ara Waiora: Recommendations for Advancement

Packages (NB: links not yet active)

Personal tax rates and thresholds: Position Paper for Session 21 of the Tax Working Group

Potential revenue-neutral packages: Position Paper for Session 21 of the Tax Working Group

Updated Overview Paper: Packages and Broader Effects: Decision Paper for Session 23 of the Tax Working Group

Revenue Reducing Options (NB: links not yet active)

Potential revenue-reducing options: Position Paper for Session 14 of the Tax Working Group

Appendix A: Productivity: Further information on productivity and promoting the right balance between the productive and speculative economies

Appendix B: Changes to tax rates and thresholds: Further information on potential revenue-reducing options

Appendix C: Depreciation on Buildings: Further information on potential revenue reducing options

Appendix D: Changes to loss continuity rules: Further information on potential revenue-reducing options

Appendix E – Inflation indexing the tax system: Further information on specific revenue-reducing options

Appendix F – Compliance cost reductions: Further information on specific revenue-negative proposals

Appendix G: Depreciation and investment incentives: Further information on specific revenue-reducing options

Appendix H – Reducing taxes on future generations: Further information on specific revenue-negative proposals

Appendix I: Changes contingent on a capital gains tax: Further information on specific revenue negative proposals

Tax Administration (NB: links not yet active)

Collection of tax debt: Background Paper for Session 14 of the Tax Working Group

The Generic Tax Policy Process: Background Paper for Session 14 of the Tax Working Group

Tax transparency: Background Paper for Session 14 of the Tax Working Group

Report on the suitability of establishing a tax ombudsman and a tax advocate : Third Party Report

ETCI: Administration Implications, Paper 1: Position Paper for Session 20 of the Tax Working Group

SME Compliance Cost Savings: Position Paper for Session 21 of the Tax Working Group

Information Collection and Dissemination: Position Paper for Session 22 of the Tax Working Group

Responding to Ministers on wealth, capital income and effective tax rates in the top decile: Background Paper for Session 23 of the Tax Working Group

Tax Working Group Member (NB: links not yet active)

Taxing Capital Income - Presentation to TWG 20 April 2018: Presentation to the Tax Working Group

Capital Gains Tax: Subgroup stocktake

TWG Capital Income Sub-Group Report back: Presentation to the Tax Working Group

Environmental/ecological outcomes and taxation: Companion Note

Collection Challenges: Presentation to the Tax Working Group

Business views on the tax system: Presentation to the Tax Working Group

Concepts of income: Background Paper

Purpose clauses and the tax legislation: Background Note

Livestock Taxation under Proposals to Extend the Taxation of Income from Gains: Discussion Note for Session 16 of the Tax Working Group

Further work on extending tax of capital gains: Discussion Note for Session 17 of the Tax Working Group

Robin Oliver: Roll-over relief - non death: Member Note for Session 20 of the Tax Working Group

Robin Oliver: Death as a Realisation Event: Member Note for Session 20 of the Tax Working Group

Marjan van der Belt: Secretariat's Tax Concessions paper: Companion Note to Session 22 of the Tax Working Group

Robin Oliver: Implementation: Robin's Note: Companion Note to Session 23 of the Tax Working Group

Robin Oliver: Taxing Share Gains but not Gains Made by Companies: Member Note for Session 24 of the Tax Working Group

Robin Oliver: Double Taxation and Option B: Member Note for Session 24 of the Tax Working Group

Tax Working Group Members: Extending the Taxation of Capital Gains - Minority View: Companion Note for Session 25 of the Tax Working Group

Tax Working Group Members: Minority View Insert Into Chapter 6

Other (NB: links not yet active)

Summary of submissions from individuals: Summary prepared by the Secretariat for the Tax Working Group

Submissions from organisations and academics: Summary prepared by the Secretariat for the Tax Working Group

Financial Transaction Taxes: Discussion Paper for Session 11 of the Tax Working Group

Taxation and Gender: Background Paper for Session 12 of the Tax Working Group

Corrective Taxes: Discussion Paper for Session 13 of the Tax Working Group

Taxation of Retirement Savings: Discussion Paper for Session 13 of the Tax Working Group

Government reviews that could impact the TWG: Briefing Note for Session 7 of the Tax Working Group

Distributional analysis: Background Paper for Session 5 of the Tax Working Group

Common Debtors: Presentation to the Tax Working Group

TWG's forward work plan and engagement strategy work: Background Paper for Session 17 of the Tax Working Group

Final Report: Initial Thoughts on Outline

Issues raised by New Zealand Superannuation Fund: Discussion Paper for Session 21 of the Tax Working Group

Final Report - Revised Outline

Initial Thinking on Drafting Final Report: Final Report Planning Documentation

Post Final Report Process: Position Paper for Session 23 of the Tax Working Group

Further update on taxing the digital economy: Position Paper for Session 23

Last updated: Thursday, 13 September 2018