Submissions

Public submissions received by the Tax Working Group.

Summary of submissions

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

A–Z index of submissions

Notes:

  • Submissions are listed by last name and first name, or organisation name.
  • The copyright for submissions is held by the submitter.
  • Some minor corrections were made to names from what was originally published on the Tax Working Group website.
  • Some submissions are grouped, see:
  • All links are to PDF files (the size is not yet shown).
  • There is a cover page for each submission with the date of release and the reason any information is withheld.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


– A –

Abernethy, Euan (PDF)

ACADS (PDF)

Active West Coast (1 of 2) (PDF)

Active West Coast (2 of 2) (PDF)

Adams, James (PDF)

Adams, Rosemary (PDF)

Agcarm (PDF)

Ākina Foundation (PDF)

Alcohol Health Watch (PDF)

Alexander Turnbull Library Endowment Trust (1 of 2) (PDF)

Alexander Turnbull Library Endowment Trust (2 of 2) (PDF)

Allan, Vaughn (PDF)

Allen, Tony (PDF)

Alpaugh, Gary (PDF)

AMP Capital Investors NZ (PDF)

Anderson, Bruce (PDF)

Anderson, G (PDF)

Anderson, Ian (PDF)

Andrew Body Limited (PDF)

Andrews, John (PDF)

Andrews, John (PDF)

Angel Association New Zealand (PDF)

Anonymous (PDF)

Anonymous (PDF)

Anonymous (PDF)

ANZ (PDF)

ANZ (PDF)

Armstrong, Phillip (PDF)

Arthritis New Zealand (PDF)

ASPIRE 2025 (PDF)

Association of Salaried Medical Specialists (PDF)

Auckland Council (PDF)

Augusta Capital Limited (PDF)

– B –

Bacon, David (PDF)

Baddock, Kate (NZMA) (PDF)

Baker, Andy R (PDF)

Ball, Jude (PDF)

Bannon, Kim (PDF)

Barak, Nigel (PDF)

Barker, Suzanne (PDF)

Barr, John (PDF)

Barrett, Jonathan (PDF)

Baucher Consulting Limited (PDF)

Bayley, Tim (PDF)

BDO (PDF)

BDO comments - DONE (PDF)

Becker, Sara (PDF)

Bedford, Mike (PDF)

Bei, Margaret (PDF)

Benjes, Peter (PDF)

Berryman, Graeme (PDF)

Berryman, Graeme (PDF)

Better Public Media Trust (PDF)

Beuning, Phil (PDF)

Bevin, Kerry (1 of 2) (PDF)

Bevin, Kerry (2 of 2) (PDF)

Blewman, Pat (PDF)

Blood, Travis (PDF)

BNZ (PDF)

Board of Trustees of the National Provident Fund (PDF)

Bolt, Eric (PDF)

Borcovsky, Helen (PDF)

Boutique Advisers Alliance Ltd (PDF)

Boxall, Chris (PDF)

Boyd, Dr Matt and Wilson, Professor Nick (PDF)

Boyle, Glenn (PDF)

Bradley, Cameron (PDF)

Brash, Don (1 of 2) (PDF)

Brash, Don (2 of 2) (PDF)

Bredin, Jono (PDF)

Breedt, Sandra (PDF)

Brenssell, John (1 of 3) (PDF)

Brenssell, John (2 of 3) (PDF)

Brenssell, John (3 of 3) (PDF)

Brent, Richard (PDF)

Brewers Association of NZ (PDF)

Brinsdon, Sharon (PDF)

Britannia Financial Services Ltd (PDF)

Brown, Alan (PDF)

Brown, Alan (1 of 3) (PDF)

Brown, Alan (2 of 3) (PDF)

Brown, Alan (3 of 3) (PDF)

Bruce, R S (PDF)

Bruce, Saxon (PDF)

Business New Zealand, Angel Association New Zealand, New Zealand Private Equity, and Corporate Taxpayers Group (PDF)

BusinessNZ (PDF)

BusinessNZ (1 of 6) (PDF)

BusinessNZ (2 of 6) (PDF)

BusinessNZ (3 of 6) (PDF)

BusinessNZ (4 of 6) (PDF)

BusinessNZ (5 of 6) (PDF)

BusinessNZ (6 of 6) (PDF)

Butcher, David (PDF)

Butler, Richard (PDF)

– C –

Cameron, Geoff (PDF)

Campin, Steve (PDF)

Cancer Society of New Zealand (PDF)

Canning, Dr Adam Douglas (PDF)

Canterbury District Health Board (CDHB) (PDF)

Carter, John (PDF)

Casey, Simon (PDF)

Cate, Jeff (PDF)

Challies, Ed (PDF)

Chambers, Angus (PDF)

Chapman Tripp (PDF)

Chartered Accountants Australia and New Zealand (CA ANZ) (PDF)

Chartered Accountants Australia and New Zealand (CA ANZ) (PDF)

Chhor, Zarir (PDF)

Child Poverty Action Group (CPAG) (PDF)

Chippindale, B J (PDF)

Chisholm, Gordon (PDF)

Christchurch East Labour Electorate Committee (PDF)

Chrystall, Rob (PDF)

Chrystall, Rob (PDF)

Citizens Advice Bureau (CABNZ) (PDF)

Clark, Caro (PDF)

Clark, Ross (PDF)

Clarke, Daniel (PDF)

Clarke, Jason (PDF)

Cliff, Graham (PDF)

Close, David (PDF)

Closing the Gap (PDF)

Clow, H Bruce (PDF)

CNI Iwi Holdings (PDF)

Coates, Barry (PDF)

Coca Cola Oceania (PDF)

Cole, Geoff (PDF)

Cole, Greg (PDF)

Coleman, Andrew (The University of Otago) (PDF)

College, Rod (PDF)

Collie, Carmen (PDF)

Collier, Rosemary (PDF)

Collins, Jim (PDF)

Commission for Financial Capability (CFFC) (PDF)

Communities Against Alcohol Harm (PDF)

Community Housing Aotearoa (PDF)

Cone Marshall John Hart and Asiaciti Trust (PDF)

Conference of Asia Pacific Express Carriers (CAPEC) (PDF)

Connolly, Patrick (PDF)

Connolly, Patrick (PDF)

Connor, Jennie (PDF)

Constantine, Eric (PDF)

Contact Energy (PDF)

Contact Energy (PDF)

Conwell, Rendall (PDF)

Cook, Richard (PDF)

Cookson, Allen (PDF)

Copeland, Gordon (1 of 4) (PDF)

Copeland, Gordon (2 of 4) (PDF)

Copeland, Gordon (3 of 4) (PDF)

Copeland, Gordon (4 of 4) (PDF)

Cormack, Ron (PDF)

Corporate Taxpayers Group (CTG) (PDF)

Corporate Taxpayers Group (CTG) (PDF)

Cotterall, Stephen (PDF)

Coyle, Greg (PDF)

CPA Australia (PDF)

Craig, Ray (PDF)

Craigs Investment Partners Limited (PDF)

Crane, Lorna (PDF)

Crawford, J (PDF)

Creighton, Scott (PDF)

Crocombe, Bruce (PDF)

Crofoot, Anders (PDF)

Crompton, Digby (PDF)

Cromwell, Bill (PDF)

Crothers, Charles (PDF)

Cullen, R J (PDF)

Cullen, Robbie (PDF)

Cunliffe, Ashley (PDF)

– D –

DairyNZ (PDF)

Daley, Shelley (PDF)

Dance, Trevor (PDF)

Darmody, Rachel (PDF)

Davis, Anita (PDF)

Davis, Peter (PDF)

Davis, Peter (PDF)

De Lisle, Phillip (PDF)

De Lu, Dirk (PDF)

Deaton, Rik (PDF)

Deloitte (PDF)

Deloitte (1 of 2) (PDF)

Deloitte (2 of 2) (PDF)

Deloitte (1 of 2) (PDF)

Deloitte (2 of 2) (PDF)

Democrats for social credit (PDF)

Department of Public Health Otago University (PDF)

Department of Public Health Otago University (PDF)

Development West Coast (PDF)

Devine, Sean (PDF)

Diabetes New Zealand (1 of 2) (PDF)

Diabetes New Zealand (2 of 2) (PDF)

Dixon, Adrian (PDF)

DLA Piper New Zealand (PDF)

Donald, Manu (PDF)

Douglas, Paul (PDF)

Dowler, Rob (PDF)

Dowler, Rob - Red Owl Consulting (PDF)

Drabble, Clint (PDF)

Duff, G (PDF)

Duval, Ernest (1 of 2) (PDF)

Duval, Ernest (2 of 2) (PDF)

– E –

Easte, Graeme (PDF)

ECE Consultants (PDF)

ECE Services and Staff Ltd (PDF)

Edgar Diabetes and Obesity Research - (EDOR) (PDF)

Edgar Diabetes and Obesity Research Centre (EDOR) - University of Otago (PDF)

Employers & Manufacturers Association (PDF)

Employers and Manufacturers Association (1 of 2) (PDF)

Employers and Manufacturers Association (2 of 2) (PDF)

Energy, Meridian (PDF)

Environment Canterbury (Ecan) (PDF)

Environmental and Human Health Aotearoa (EHHA) (PDF)

Environmental Defence Society (PDF)

EnviroNZ (PDF)

Equality Network (PDF)

Ernst and Young (PDF)

Everard, David (PDF)

– F –

Federated Farmers of New Zealand (1 of 4) (PDF)

Federated Farmers of New Zealand (2 of 4) (PDF)

Federated Farmers of New Zealand (3 of 4) (PDF)

Federated Farmers of New Zealand (4 of 4) (PDF)

Federated Farmers of New Zealand (PDF)

Federation of Women's Health Councils (1 of 2) (PDF)

Federation of Women's Health Councils (2 of 2) (PDF)

Fertiliser Association of New Zealand (PDF)

Financial Cohorts Forum (PDF)

Financial Markets Authority (PDF)

Financial Services Council (1 of 2) (PDF)

Financial Services Council (2 of 2) (PDF)

Financial Services Council (PDF)

Financial Services Federation (PDF)

Fisher and Paykel Healthcare (PDF)

Fitzsimons, Jeanette (PDF)

FNZ Limited (PDF)

Foodstuffs NZ (PDF)

Forest and Bird (PDF)

Forest Owners Association (PDF)

Forster, Warren (PDF)

Forsyth Barr (PDF)

Forward, Trevor R (PDF)

Foster, Donald (1 of 3) (PDF)

Foster, Donald (2 of 3) (PDF)

Foster, Donald (3 of 3) (PDF)

Foster, J (PDF)

Fredrickson, Dr Michael John (PDF)

Freeth, Gaylene (PDF)

Frucor Suntory (1 of 2) (PDF)

Frucor Suntory (2 of 2) (PDF)

Fruit Wine & Cider Makers Association of New Zealand (PDF)

Fullerton, Ann (PDF)

Furness, John (PDF)

Fussell, Erena (PDF)

– G –

Gadd, Roger (PDF)

Galle, Marc (PDF)

Gargiulo, Francis (1 of 2) (PDF)

Gargiulo, Francis (2 of 2) (PDF)

Garwood, John (PDF)

Generate Accounting Group Limited (PDF)

Genesis Energy (PDF)

Gilkison, Flora (PDF)

Glover, Paul (PDF)

GO ECO (PDF)

Goodman (PDF)

Goord, Richard (PDF)

Gough, Murray (PDF)

Gousmett, Michael (PDF)

Gousmett, Michael (PDF)

Government Superannuation Fund Authority (PDF)

Gowers, Stuart (PDF)

Goyen, Tony (PDF)

Graeme Edwards (PDF)

Grattan, Wayne (PDF)

Gray, Janine (PDF)

Green, Damon (PDF)

Greenpeace Aotearoa (PDF)

Grey Power New Zealand Federation (PDF)

Griffiths, Roydon (PDF)

Grigg, John (PDF)

Grimmond, David (PDF)

Grobbelaar, Arno (PDF)

Grobbelaar, Lindi (PDF)

Grouped submissions - Late general email submissions (PDF)

Grouped submissions - Short emails (1 of 5) (PDF)

Grouped submissions - Short emails (2 of 5) (PDF)

Grouped submissions - Short emails (3 of 5) (PDF)

Grouped submissions - Short emails (4 of 5) (PDF)

Grouped submissions - Short emails (5 of 5) (PDF)

Gudmun, Janet (PDF)

Gullery, Tania (PDF)

– H –

Haddad, Peter (PDF)

Hamblett (PDF)

Hamilton, Mary (PDF)

Hapai Te Hauora Maori Public Health (PDF)

Harding, Alan (PDF)

Harding, Alan (PDF)

Harding, Russell (PDF)

Harford, Greg (PDF)

Harington, Phil (PDF)

Harpham, Perce (PDF)

Harpham, Perce (PDF)

Harrap, Neil (PDF)

Harris, Mark (PDF)

Hastie, Craig (PDF)

Hastie, Craig (PDF)

Hawkes Bay District Health Board (PDF)

Hawkins, Roger (PDF)

Hawkins, Wayne (PDF)

Hayward, Tim (PDF)

Heale, Toby (PDF)

Health Promotion Agency (PDF)

Hearle, Kevin (1 of 4) (PDF)

Hearle, Kevin (2 of 4) (PDF)

Hearle, Kevin (3 of 4) (PDF)

Hearle, Kevin (4 of 4) (PDF)

Hejl, Alan (PDF)

Henderson, G (PDF)

Henderson, Karl (PDF)

Henderson, Rob (PDF)

Henderson, Rob (PDF)

Hensley, Mark (PDF)

Hill, Judith (PDF)

Hill, Linda (PDF)

Hira, Navin (PDF)

Hobbs, Dylan (PDF)

Hoffman, Drew (PDF)

Holland, Barbara (1 of 2) (PDF)

Holland, Barbara (2 of 2) (PDF)

Home Early Learning Organisation (PDF)

Horn, Dr Chrys (PDF)

Horn, Murray (PDF)

Horn, Murray (PDF)

Horticulture New Zealand Incorporated (PDF)

Housing New Zealand (PDF)

Howard, Stephen (PDF)

Hubbard, Josh (PDF)

Huia Private Reserve Limited (PDF)

Humphreys, Christina (PDF)

Hutchinson, Mark (PDF)

Hyman, Prue (PDF)

– I –

Ilic, Aleksandra (PDF)

Implemented Investment Solutions (PDF)

Income Equality Aotearoa New Zealand (1 of 2) (PDF)

Income Equality Aotearoa New Zealand (2 of 2) (PDF)

Independent Schools of New Zealand (PDF)

Infrastructure New Zealand (PDF)

Ingram, Judi (PDF)

Inner City Wellington (PDF)

InnerCity Wellington (PDF)

Innes, Duncan (PDF)

Institute for Governance and Policy Studies (PDF)

Institute of Directors (PDF)

Institute of Directors (PDF)

Insurance Council of New Zealand (PDF)

InterChurch Bureau (1 of 2) (PDF)

InterChurch Bureau (2 of 2) (PDF)

International Council of Beverages Associations Asia Pacific Regional Group (PDF)

InternetNZ (PDF)

Irrigation New Zealand (PDF)

Irving, John (PDF)

Israelson, Poul (PDF)

– J –

Jacobson, Arthur (PDF)

Jacobson, Marcienne (PDF)

Jakhu, Amar (PDF)

Jameson, Heather (PDF)

Jarman, Paul (PDF)

Jenness, Lynley (PDF)

Jim Gordon Tax Ltd (PDF)

Johal, Sarb (PDF)

Johansen, Paul (PDF)

Johnston, Sam (PDF)

Jones, Alison (PDF)

Jones, Laura (PDF)

Justice and Peace Commission Catholic Diocese of Auckland (1 of 2) (PDF)

Justice and Peace Commission Catholic Diocese of Auckland (2 of 2) (PDF)

– K –

Kapiti Horowhenua Maori Business Network (PDF)

Kearns, Paul (PDF)

Kelly, Chris (PDF)

Keogh, Kerstin (PDF)

Kerr, Peter (PDF)

Keys, Stephen (PDF)

Kiddle, Nik (PDF)

Kinnell, Don (PDF)

Kinnell, Donald (PDF)

Kirch, Alex (PDF)

Kirk, Jenny (PDF)

Kiwi Property Group Limited and Property Council New Zealand (PDF)

KMPG (PDF)

Knowles, Graham (PDF)

KPMG (PDF)

Kuperus, Ian (1 of 5) (PDF)

Kuperus, Ian (2 of 5) (PDF)

Kuperus, Ian (3 of 5) (PDF)

Kuperus, Ian (4 of 5) (PDF)

Kuperus, Ian (5 of 5) (PDF)

– L –

Lace, Stephen (PDF)

Laurence, Steve (PDF)

Laurenson, Jeremy (PDF)

Lawless, Jennifer (PDF)

Lesoa, Virginia (PDF)

Lesoa, Virginia (CAB) (PDF)

Lewis, Peter (PDF)

Liddell, Susan (PDF)

Lifetime Retirement Income (PDF)

LINK (PDF)

Linssen, Helen (PDF)

Littlewood, Michael (PDF)

Littlewood, Michael (1 of 2) (PDF)

Littlewood, Michael (2 of 2) (PDF)

Livesey, Chris (PDF)

Livingston, Tracy (PDF)

Local Government New Zealand (LGNZ) (PDF)

Local Government New Zealand (LGNZ) (PDF)

Logan, Gavin (PDF)

Louisson, Simon (PDF)

Lowe, Fran (PDF)

Lowe, Richard Mitchell (PDF)

LPGA (PDF)

Ludbrook, Julian (PDF)

Luisa (PDF)

Lyndon, Jane (PDF)

Lynn, Rosemary (PDF)

– M –

MacCormick, Kenneth (PDF)

MacCulloch, Douglas (The University of Auckland - 1 of 3) (PDF)

MacCulloch, Douglas (The University of Auckland - 2 of 3) (PDF)

MacCulloch, Douglas (The University of Auckland - 3 of 3) (PDF)

Mackay, Bill (PDF)

Mackay, William (PDF)

Mackenzie, Bren and Penniket, Logan (PDF)

Macky, Bill (1 of 2) (PDF)

Macky, Bill (2 of 2) (PDF)

Malcolm, Peter (PDF)

Maling, David (PDF)

Manawatu Community Trust (PDF)

Manning, Lowell (PDF)

Manuka Farm Ltd (PDF)

Maori Economic Development Advisory Board (PDF)

Maori Government of Aotearoa (1 of 4) (PDF)

Maori Government of Aotearoa (2 of 4) (PDF)

Maori Government of Aotearoa (3 of 4) (PDF)

Maori Government of Aotearoa (4 of 4) (PDF)

Mara, Lynda (PDF)

Marmont, Scott (PDF)

Marra, David (PDF)

Marriott, Lisa (PDF)

Marsh, H (PDF)

Marshall, Julie (PDF)

Martin, Michael and Janice (PDF)

Matson, Yvonne (PDF)

McAnulty, Judy (PDF)

McCaskey, John (1 of 6) (PDF)

McCaskey, John (2 of 6) (PDF)

McCaskey, John (3 of 6) (PDF)

McCaskey, John (4 of 6) (PDF)

McCaskey, John (5 of 6) (PDF)

McCaskey, John (6 of 6) (PDF)

McDonald, Kerry (PDF)

McDonald, Nick (PDF)

McGuinness Institute (PDF)

McGuinness Institute (PDF)

McIntosh, Valerie (PDF)

McIntyre, Rod (PDF)

McLay, David (PDF)

McLeod, Robert (PDF)

McNeish, Caroline (PDF)

McRae, Allan (PDF)

Mechen, Mary-Anne (PDF)

Medical Assurance Society New Zealand Limited (PDF)

Mercer NZ Limited (PDF)

Mercury (PDF)

Mercury (PDF)

Meridian Energy Limited (PDF)

Methodist Church of New Zealand (PDF)

Middleton, Iain (1 of 2) (PDF)

Middleton, Iain (2 of 2) (PDF)

Milford Asset Management (1 of 2) (PDF)

Milford Asset Management (1 of 2) (PDF)

Ministry for Culture and Heritage (PDF)

Ministry for the Environment (PDF)

Ministry for Women (PDF)

Ministry of Business Innovation and Employment (PDF)

Ministry of Foreign Affairs and Trade (PDF)

Ministry of Social Development (1 of 2) (PDF)

Ministry of Social Development (2 of 2) (PDF)

Minto, John (PDF)

Minto, John (PDF)

Minto, Stephen (PDF)

Mitchell, Ian (PDF)

MJW Funds Management Ltd (PDF)

Moana New Zealand (PDF)

Moe, Steven (PDF)

Moller, Peter (PDF)

Monrad, Simon (PDF)

Moore, Cam (PDF)

Moore, Richard (PDF)

Morgan, Cherry and Liggins, Sally (PDF)

Morris, Anthony (PDF)

Morris, Anthony (PDF)

Morris, Philip (PDF)

Moselen, Krishla (PDF)

Mullinder, Peter (PDF)

Murdoch, Jude and Helen (PDF)

Murray, Arthur (PDF)

Murray, Don (PDF)

Murray, Donald (PDF)

Murray, Robert (PDF)

Murrell, Maurice (PDF)

My Super (PDF)

– N –

Nahkies, P Brent (Lincoln University) (PDF)

Nash, Michael (PDF)

National Business Review (PDF)

National Community Action on Youth and Drugs Advisory Group (1 of 2) (PDF)

National Community Action on Youth and Drugs Advisory Group (2 of 2) (PDF)

National Council of Women of New Zealand (PDF)

National Provident Fund (PDF)

National Public Health Alcohol Working Group (1 of 2) (PDF)

National Public Health Alcohol Working Group (2 of 2) (PDF)

Neilson, Peter (PDF)

New Plymouth Injury Safe (PDF)

New Zealand Beverage Council (PDF)

New Zealand Centre for Political Research (PDF)

New Zealand Centre for Sustainable Cities (PDF)

New Zealand College of Midwives (PDF)

New Zealand Council of Christian Social Services (PDF)

New Zealand Farm Forestry Association Incorporated (1 of 2) (PDF)

New Zealand Farm Forestry Association Incorporated (2 of 2) (PDF)

New Zealand Food and Grocery Council (PDF)

New Zealand Institute of Economic Research (PDF)

New Zealand Institute of Economic Research (PDF)

New Zealand Institute of Economic Research (PDF)

New Zealand Institute of Valuers (PDF)

New Zealand Law Society (PDF)

New Zealand Private Equity and Venture Capital Association (PDF)

New Zealand Property Investors Federation (1 of 5) (PDF)

New Zealand Property Investors Federation (2 of 5) (PDF)

New Zealand Property Investors Federation (3 of 5) (PDF)

New Zealand Property Investors Federation (4 of 5) (PDF)

New Zealand Property Investors Federation (5 of 5) (PDF)

New Zealand Shareholders Association (PDF)

New Zealand Shareholders Association (PDF)

New Zealand Sugar Company Limited (PDF)

New Zealand Taxpayers' Union (PDF)

New Zealand Wine (PDF)

Newfield, Jim (PDF)

Newman, Frank (PDF)

Ngai Tahu Research Centre and the Tulo Centre of Indigenous Economics (PDF)

Ngai Tuahuriri (1 of 2) (PDF)

Ngai Tuahuriri (2 of 2) (PDF)

Ngati Whatua Orakei (PDF)

Nixon, Brady (PDF)

NKMoA Maori CFO Forum (PDF)

NZ Airports Association (PDF)

NZ Council of Shopping Centres (PDF)

NZ Council of Trade Unions (PDF)

NZ Council of Trade Unions Te Kauae Kaimahi (PDF)

NZ Council of Trade Unions Te Kauae Kaimahi (PDF)

NZ Drug Foundation (1 of 2) (PDF)

NZ Drug Foundation (2 of 2) (PDF)

NZ Human Rights Commission (PDF)

NZ Superannuation Fund (PDF)

NZ Superfund (PDF)

NZCTU (PDF)

NZEI Te Riu Roa (PDF)

NZTPU - Email Batch 1 (PDF)

NZTPU - Email Batch 2 (PDF)

NZTPU - Email Batch 3 (PDF)

NZTPU - Email Batch 4 (PDF)

NZTPU - Email Batch 5 (PDF)

NZTPU - Late email submissions (PDF)

NZTPU (1 of 5) (PDF)

NZTPU (2 of 5) (PDF)

NZTPU (3 of 5) (PDF)

NZTPU (4 of 5) (PDF)

NZTPU (5 of 5) (PDF)

NZVCA (PDF)

– O –

O’Malley, John (1 of 2) (PDF)

O’Malley, John (2 of 2) (PDF)

O’Neill, John (PDF)

Office of the Parliamentary Commissioner for the Environment (PDF)

OJI Fibre Solutions (PDF)

Olivershaw Limited (PDF)

OliverShaw Limited (PDF)

Online Tax Association of New Zealand (PDF)

Oosterman, Jonathan (PDF)

Opie, Anthony (PDF)

Overseer Limited (PDF)

Owen, Richard (PDF)

Oxfam (1 of 2) (PDF)

Oxfam (2 of 2) (PDF)

Oxfam New Zealand (PDF)

– P –

Packaging New Zealand (PDF)

Packer, Andrew (PDF)

Palmerston North Women’s Health Collective (1 of 2) (PDF)

Palmerston North Women’s Health Collective (2 of 2) (PDF)

Paltridge, Martin (PDF)

Pāmu Farms of New Zealand (PDF)

Park, Nick (1 of 2) (PDF)

Park, Nick (1 of 2) (PDF)

Parker, Neil (PDF)

Parliamentary Commissioner for the Environment (PDF)

Paynter, John (PDF)

Paynter, John (PDF)

Pearson, Giles (PDF)

Perry, Bonnie Miller (PDF)

Petroleum Exploration and Production Association of New Zealand (PDF)

Philanthropy New Zealand (PDF)

Phillips, John (PDF)

Plekhanova, Victoria (1 of 2) (PDF)

Plekhanova, Victoria (2 of 2) (PDF)

Polaschek, Sarah (PDF)

Porter Group Limited (PDF)

Poverty Action Waikato (PDF)

Pratt, Dean (PDF)

Precinct Properties New Zealand (PDF)

Priestley, Scott (PDF)

Property Council New Zealand (PDF)

Property Council New Zealand (PDF)

Property Council New Zealand (1 of 3) (PDF)

Property Council New Zealand (2 of 3) (PDF)

Property Council New Zealand (3 of 3) (PDF)

Property Institute of New Zealand (PDF)

Prospect Wealth (PDF)

Pryce, Sefton (PDF)

Public Health Association of New Zealand (PDF)

Public Trust (PDF)

Putt, Graeme (PDF)

PwC (PDF)

PwC (PDF)

– Q –

Quinn, Brendan (PDF)

– R –

Radel, Dietrich (PDF)

Radford, Pete (PDF)

Rajadurai, Siva (PDF)

Raju, Gopal Krishnan (PDF)

Ramsey, Trevor (PDF)

Rance, Philip (PDF)

Rangitāne o Wairau (PDF)

Rankin, Peter (PDF)

Raroa, Moki (PDF)

Ravensdown Limited (PDF)

Redmayne, John (1 of 4) (PDF)

Redmayne, John (2 of 4) (PDF)

Redmayne, John (3 of 4) (PDF)

Redmayne, John (4 of 4) (PDF)

Regional Public Health (PDF)

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

Retail NZ (PDF)

Retirement Income Group Limited (PDF)

Retirement Villages Association (1 of 2) (PDF)

Retirement Villages Association (2 of 2) (PDF)

Reynolds, Colin (PDF)

Reynolds, Dean (PDF)

Richards, C R (1 of 2) (PDF)

Richards, C R (2 of 2) (PDF)

Richards, Lindsay (PDF)

Riddell, Andrew (PDF)

Ridings, Grant (PDF)

Riley, Peter (PDF)

Ritson, Nigel (PDF)

Rix-Trott, Karla (PDF)

Robbins, Orlando (PDF)

Roberts, Lawrence (PDF)

Robertson, K (PDF)

Robertson, Peter (PDF)

Robinson, Joyce (PDF)

Robinson, Mike (PDF)

Robinson, R.J. (PDF)

Rogers, Darryll (PDF)

Ross, Peter (PDF)

Rosser Thornley (PDF)

Rothman, Martin (PDF)

Rouppe van de Voort, Andrew (PDF)

Rutland, Mike (PDF)

– S –

Samson Corporation Limited (PDF)

Sangster, Oliver (PDF)

Sapsford, Roland (PDF)

Sarafa, Anthony (PDF)

Satterwaite, William (PDF)

Saywell, Alistair (PDF)

Saywell, Joanna (PDF)

Scoop and PEP Submission (PDF)

Securities Industry Association and NZX (PDF)

Serious Fraud Office (PDF)

Shamrock Superannuation Limited (PDF)

Sharesies Limited (PDF)

Sheffield, Trevor (PDF)

Sheppard, Chris (1 of 2) (PDF)

Sheppard, Chris (2 of 2) (PDF)

SHORE and Whariki Research Center (PDF)

Short, Lee (PDF)

Short, Susan (PDF)

Simmons, G (PDF)

Small Business Council (PDF)

Smartshares (PDF)

Smellie, Robert (PDF)

Smith, Adele (PDF)

Smith, Andrew M C (Victoria University of Wellington) (PDF)

Smith, Christine (PDF)

Smith, Mike (PDF)

Smith, Penny (PDF)

Solander Group (PDF)

Spiller, Perry (PDF)

Spink, Jonathan (PDF)

Spirits New Zealand (PDF)

Spirits NZ (PDF)

Srinivasan, Raghavendra Guru (1 of 2) (PDF)

Srinivasan, Raghavendra Guru (2 of 2) (PDF)

St Denis, Richard (PDF)

Stannard, Richard (PDF)

Stevens, Phil (PDF)

Stewart Financial Group (PDF)

Stobbo, Craig (PDF)

Stone, David (PDF)

Stone, Selwyn (PDF)

Storer, Faye (PDF)

Strickett, Chris (PDF)

Stride Property Group (PDF)

Stubbs, Derek (PDF)

Sullivan, Dan (PDF)

Sullivan, Tuliana (PDF)

Sullivan, Tuliana (PDF)

Summers, Bronwen (PDF)

Sumpter, Peter (PDF)

Sundgren, Brydon (PDF)

Superu (PDF)

Sutton, David (PDF)

Sutton, David (PDF)

Szabo, Michael (PDF)

– T –

Talleys (PDF)

Tanczos, Nandor (PDF)

Tatton, Lindsay (PDF)

Tauranga Property Investors' Association (PDF)

Tax Justice Aotearoa New Zealand (PDF)

Tax Pooling Intermediary Association (PDF)

Taxpayers Union (PDF)

Taylor, Adam (PDF)

Taylor, Clive (PDF)

Taylor, Martin (PDF)

TDB Advisory (PDF)

Te Arawa Group Holdings Limited (PDF)

Te Au Rangahau and Te Au Pakihi (PDF)

Te Hunga Roia Maori o Aotearoa (PDF)

Te Ohu Kaimoana (PDF)

Te Putahitanga Te Waipounamu (PDF)

Te Runanga o NGAI TAHU (PDF)

Te Rūnanga o Ngāi Tahu (PDF)

Te Runanga-A-Iwi O Ngapuhi (PDF)

Te Tumu Paeroa group (PDF)

Temperzone (PDF)

The Alliance Party (PDF)

The Land Rent for Revenue and Justice Association (PDF)

The Manufacturers' Network (PDF)

The New Zealand Automobile Association (PDF)

The New Zealand Council of Christian Social Services (1 of 2) (PDF)

The New Zealand Council of Christian Social Services (2 of 2) (PDF)

The New Zealand Dental Association (2 of 2) (PDF)

The New Zealand Initiative (PDF)

The Pines Apartments (PDF)

The Salvation Army (PDF)

The Tindall Foundation (PDF)

Thomas, Rt Hon Sir Edmund (PDF)

Thompson, Jeremy (1 of 2) (PDF)

Thompson, Jeremy (2 of 2) (PDF)

Thornton, Claire (PDF)

Thorp, David (PDF)

Thorp, David (PDF)

Thorp, David (PDF)

Thull, Jean-Paul (PDF)

Tohill, Dan (PDF)

Torpie, Kathy (PDF)

Torpie, Kathy (PDF)

Trade Me (PDF)

TradeMe (PDF)

Transparency International New Zealand (1 of 2) (PDF)

Transparency International New Zealand (2 of 2) (PDF)

Trezise, John (PDF)

Trustees Corporations Association (PDF)

Trustpower Limited (PDF)

Trustpower Limited (PDF)

Tuitama, Sera (PDF)

Tuitama, Sera (CAB) (PDF)

Turner, Cliff (1 of 3) (PDF)

Turner, Cliff (2 of 3) (PDF)

Turner, Cliff (3 of 3) (PDF)

Tweedie, Richard (PDF)

– U –

University of Auckland Business School (PDF)

Urquhart, Greg (PDF)

– V –

van Iersel, Jos (PDF)

Venture Taranaki Trust (1 of 2) (PDF)

Venture Taranaki Trust (2 of 2) (PDF)

Vogel, Alison (PDF)

Voice for Crypto (PDF)

Volunteering New Zealand (PDF)

Vullings, Wouter (PDF)

– W –

Waikato Regional Council (PDF)

Waikato-Tainui (PDF)

Wainwright, Torfrida (PDF)

Waitemata CYMRG (1 of 2) (PDF)

Waitemata CYMRG (2 of 2) (PDF)

Walklin, Ryan (PDF)

Wallace, Ross (PDF)

Walley, John (PDF)

Warburton, Sam (PDF)

Watkins, Carol (PDF)

Watson, E (PDF)

Watson, G (PDF)

Website submissions responding to the question: Are we taxing the right things? (PDF)

Website submissions responding to the question: Can tax make housing more affordable? (PDF)

Website submissions responding to the question: What does the future of tax look like to you? (PDF)

Website submissions responding to the question: What is the purpose of tax? (PDF)

Website submissions responding to the question: What tax issues matter most to you? (PDF)

Webster, Bruce (PDF)

Wellington Chamber of Commerce - Business Central - Export New Zealand Central (PDF)

Wellington Chamber of Commerce, Business Central (PDF)

Wellington Tenths Trust (PDF)

WellSouth Primary Health Network (PDF)

Wernham, Paul (PDF)

Western Bay of Plenty District Council (PDF)

Weston, Tom (PDF)

Whanganui District Council (PDF)

Whanganui District Council (PDF)

Whanganui District Council (Hamish McDouall and Kym Fell) (PDF)

Whitburn, David (PDF)

White, Douglas (PDF)

Whyte, John (PDF)

Wiggs, Graeme Lance Turner (PDF)

Wijninckx, Jan (1 of 2) (PDF)

Wijninckx, Jan (2 of 2) (PDF)

Williamson, Felicity (PDF)

Willoughby, Alan and Christine (PDF)

Wills, Greville (PDF)

Wilson, Brent (PDF)

Wilson, Charles (PDF)

Wilson, Charles (1 of 2) (PDF)

Wilson, Charles (2 of 2) (PDF)

Wilson, Nick (PDF)

Winsley, Peter (PDF)

Witheford, Dawn (PDF)

Woisin, Freda (PDF)

Wood Processors and Manufacturers’ Association (PDF)

Wood, Dr Paul A - Stratus Consultancy (PDF)

Wood, Paul (PDF)

Woolsey, Brian (PDF)

Workplace Savings NZ / Chapman Tripp (PDF)

Wright, John (1 of 2) (PDF)

Wright, John (2 of 2) (PDF)

Wuen, OngSu (PDF)

Wybourne, Ben (PDF)

– X –

Xero (1 of 2) (PDF)

Xero (2 of 2) (PDF)

Xu, Ming (PDF)

– Y –

Yang, Qixiang (PDF)

Yates, Brian (PDF)

Yates, Chris (PDF)

Young International Fiscal Association Network (PDF)

– Z –

Z Energy (PDF)