This paper outlines some of the issues in relation to the changing nature of work in New Zealand, and challenges to the tax system that arise as a result of this change in working arrangements.
The advice represents the preliminary advice of the Secretariat to assist the Group in its initial consideration of the relevant topics. The advice does not represent the views of the Group or the Government. The Secretariat is refining the views contained in these documents following consideration of public submissions and discussion with the Group. The Secretariat would welcome any feedback on the documents at: firstname.lastname@example.org