Tax Working Group Chair Sir Michael Cullen says there’s no proposal under consideration that would require every New Zealand business to obtain a professional valuation all on the same day.
This paper looks at purpose clauses and tax legislation
This paper looks at the concept of income.
This presentation looks at business views on the tax system.
This presentation is the report back from the TWG Capital Income Sub-Group
This presentation looks at capital gains tax.
This presentation looks at taxing capital income.