Browse by publication type
Browse tax policy publications by type:
- Act: Copies of amendment Acts. We previously published these as soon as they were available. They are now available on the New Zealand Legislation website shortly after enactment.
- Bill: Copies of tax-related bills setting out proposed changes to the law. We previously published these as soon as they were available. They are now available on the New Zealand Legislation website shortly after introduction, and at the various stages of the Parliamentary process.
- Bill commentary: Commentaries on bills before Parliament explain proposed tax legislation and the policy behind it. They are available as soon as a bill is introduced, in time to be of help to anyone making a submission on a bill.
- Consultation document: Tax policy consultation documents seek public response to Government and officials' proposals for tax policy reform. They appear at an early stage in the policy formulation process, well before legislation is introduced.
- Information releases: Proactive releases of Cabinet papers, minutes, and key advice papers.
- Officials' reports: Officials' reports to select committees on submissions received on bills.
- Other: Other tax policy publications, such as Briefings to the Incoming Minister, determinations, and guidelines.
- Regulatory impact assessments: A regulatory impact assessment (RIA) provides a high-level summary of the problem being addressed, the options and their associated costs and benefits, the consultation undertaken, and the proposed arrangements for implementation and review. These are published either at the time a bill is introduced to Parliament, a regulation is gazetted, or at the time of a Ministerial announcement. Before mid-2017 these were called regulatory impact statements (RISs). For more information see Impact analysis requirements for regulatory proposals
- Supplementary Order Paper (SOP): A Supplementary Order Paper sets out proposed amendments to a bill after it is introduced into Parliament. They are now available on the New Zealand Legislation website shortly after they are tabled in Parliament.
- Special reports: Reports we publish shortly after a bill is enacted to help affected taxpayers and their advisors understand the consequences of the changes. These are published in advance of an article in the Tax Information Bulletin.
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