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GST refunds using credit notes

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Income tax treatment of leases subject to NZ IFRS 16

Feasibility and other non-deductible expenditure for incomplete assets

Cabinet paper LEG-20-SUB-0087: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign...

Cabinet paper LEG-20-SUB-0065: Raising the automatic write-off threshold for qualifying individuals from $50 to...

Special report on tax amendments in COVID-19 legislation

GST policy issues

Cabinet paper DEV-20-SUB-0005: GST policy issues – an officials’ issues paper

Feedback sought on GST issues

Cabinet paper DEV-19-SUB-0352: Amendments to the tax rules for land

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