Papers organised by theme

The page contains all of the Tax Working Group meeting documents ordered by the document's type. For example, all meeting minutes are collected together under the Minutes heading.

Agendas

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

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

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

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

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

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

External Engagement Calendar

Environment

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

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

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

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

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

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

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

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

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

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

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