���㣨Leyu����������

Tax policies entail trade-offs between efficiency and equity of the tax system, the compliance costs imposed on taxpayers and administrative costs. We aim to provide an object evaluation of these trade-offs to better inform policy makers. Each year we make a number of submissions on draft tax legislation, Government discussion documents and issues papers, and various tax interpretation statements released by New Zealand Inland Revenue.

PUB00367: Partnerships (including limited partnerships) �� general guidance | 28 May 2024

PUB00364: Employee Share Schemes | 8 May 2024

Disposals of trading stock at below market value | 5 September 2023

Taxation (Annual Rates for 2023�� 24, Multinational Tax, and Remedial Matters) Bill | 13 July 2023

Tax Principles Reporting Bill | 9 June 2023

PUB00464: Deductibility of software as a service (SaaS) configuration and customisation costs  | 1 May 2023

ED0246: Determination EE004 �� Tax treatment of reimbursing payments made to employees | 29 March 2023

PUB00443: Foreign investment fund (FIF) default calculation method | 7 March 2023

Inland Revenue's Long Term Insights Briefing 2022 | 24 February 2023

Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (No 2) | 2 November 2022

 | 26 November 2021

 | 9 November 2021

 | 6 September 2021

 | 14 July 2021

 | 7 April 2021

 | 5 February 2021

 | 18 December

Non-Resident Employers | 4 September

 | 17 February

 | 11 November

PUB00345 foreign trusts distributions | 17 September

Investment income withholding and reporting intermediary entities | 06 September

Submission on the taxation bill | 04 September

Options for taxing the digial economy "work in progress" response | 19 July

Submission on Business premises exclusion fron the bright-line test | 12 June

Submission on GST offshore supplier bill | 28 February

Submission on Chapter 8 and Appendix B of Tax Working Group Interim Report | 5 November

Submission on Tax Working Group Interim Report | 12 October

Letter - Taxation (Annual Rates for 2018-19, Modernising Tax Administration, and Remedial Matters) Bill | 5 October 

Taxation (Annual Rates for 2018-19, Modernising Tax Administration, and Remedial Matters) Bill | 13 August

GST on low-value imported goods: An offshore supplier registration system | 5 July

R&D tax incentive | 1 June

Ring-fencing rental losses | 16 May

Future of Tax: Submissions Background Paper | 30 April

Taxation (Neutralising Base Erosion and Profit Shifting) Bill | 8 February

Taxation of employee share schemes: start-up companies | 17 July

Taxation of trusts | 12 July

Black hole and feasibility expenditure | 10 July

BEPS �� Strengthening our interest limitation rules | 19 April

BEPS �� Supplementary TP and PE submission | 19 April 

BEPS �� Transfer pricing and permanent establishment avoidance | 13 April

Making Tax Simpler | 10 March 2017

Draft guidance on the AEOI | 10 March 2017

Multilateral Instrument | 22 December

Interest limitation �� letter to IRD | 25 September

Making Tax Simpler: better administration of individuals�� income tax | 28 July

Taxation (Annual Rates for 2017-18, Employment and Investment Income, and Remedial Matters) Bill | 5 July

Revised statement on deductibility of detailed seismic assessment costs | 1 December 2016

Deductibility of feasibility expenditure | 25 November 2016

Addressing Hybrid Mismatches | 3 November 2016

Business Tax and Information Exchange Tax Bill | 9 September 2016

Investment income submission | 22 August 2016

Closely-Held Companies (and NRWT/AIL changes) Tax Bill | 29 July 2016

Taxation of employee share schemes  |  23 June 2016

Making Tax Simpler: Better Business Tax | 30 May 2016

Review of New Zealand’s foreign trust regime | 23 May 2016

Are proceeds from the sale of gold considered income? | 8 April 2016

Land acquired for a purpose or with an intention of disposal | 8 April 2016

Filing an IR10 and section 108 of the TAA 1994 | 5 April 2016

Automatic exchange of information (AEOI) - design of the rules | 31 March 2016

Better Administration of PAYE and GST | 19 February 2016

New Tax Administration Act | 19 February 2016

Deductibility of seismic assessment costs | 4 February 2016

GST current issues | 21 December 2015

Loss grouping and imputation credits | 2 November 2015

Closely held company taxation issues | 22 October 2015

Residential Land Withholding Tax | 5 October 2015

GST: Cross-border services, intangibles and goods | 25 September 2015

Taxation (Bright Line Test for Residential Land) Bill | 17 September 2015

FBT exclusion for employer provided car parks | 3 September 2015

Bright-line test for sales of residential property | 24 July 2015

NRWT: related party and branch lending | 3 July 2015

Green Paper on Tax Administration | 11 June 2015

Making Tax Simpler: Better Digital Services | 25 May 2015

Review of the Customs and Excise Act 1996 | 1 May 2015

Simplifying the collection of tax on employee share schemes | 30 April 2015

Taxation Bill | 30 April 2015

Related parties debt remission | 30 April 2015

Deductibility of guarantee payments | 30 April 2015

Unit trusts, whether more than one unit holder is required | 23 April 2015

Whether option cost is part of revenue account land | 23 April 2015

Term life insurance policy taken out by employee & employer | 30 March 2015

GST & the costs of sale associated with mortgagee sales | 27 March 2015