Resource archive

This paper, along with the Secretariat’s paper Dividend avoidance (Appendix 5) discusses the differences in taxation that arise from individuals holding investments in entities rather than directly.  Taxpayers who earn income through a clo

The paper considers whether an imputation system is still the best option for company tax in New Zealand, and concludes that it is.  

This paper comments that New Zealand’s tax rate is relatively high internationally, and discusses the pros and cons of a company tax rate.  It concludes that a company tax rate is unlikely to be in New Zealand’s best interests.

This paper outlines the various structures that business taxpayers can use to earn income through, and compares the tax treatment of those structures.

This paper provides an overview of a suite of papers relating to business tax (appendices 1 to 7).  The summary paper comments on the dual role of company tax, as a withholding mechanism for domestic shareholders and as a final tax for foreign shar

The paper discusses the tax rules that apply to Maori authorities.  It recommends that the current rate of 17.5% be retained.

This paper provides preliminary information on the effective company tax rates for significant enterprises in New Zealand split by industry.  It analyses the tax adjustments of significant enterprises in New Zealand over the four-year period 2013-2

This paper builds on the Secretariat’s paper Company tax rate issues (Appendix 2) and provides further information.

Campaign analysis for the Future of Tax engagement process

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.