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Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

Appendix 3 -
OMITTED TOPICS

Introduction
The committee's terms of reference are broad. In one respect or another, they cover the whole of New Zealand's tax system. At the same time, the committee's time and resources have been constrained. One conse-quence is that the committee has had to omit from its scrutiny a number of significant areas of the tax system.

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

APPENDIX 2
SOME TERMS USED IN THE REPORT

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

CHAPTER 18 -
THE INLAND REVENUE DEPARTMENT'S BUDGET

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

APPENDIX 1
THE COMMITTEE'S GUIDELINES

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

Chapter 17 -
THE RULINGS PROCESS

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

CHAPTER 14 - THE TAX IMPLICATIONS OF ELECTRONIC COMMERCE

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

CHAPTER 13 - APPLYING
THE LAW

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

Chapter 10 -
Assessments and Disputes Resolution

Suspension of Time Bar

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

CHAPTER 8 -
Disclosure

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

CHAPTER 9 -
Commissioner's Information-Gathering Powers

Introduction

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

Chapter 6 -
Tax Mitigation, Avoidance and Evasion

Introduction

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

Chapter 5 -
Some Specific Concerns
continued

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

Chapter 3 -
Aspects of the Capital-Revenue Boundary

Introduction

3.1 The history of tax reform, since the Land and Income Tax Assessment Act 1891, has been punctuated by legislation designed to frustrate attempts by taxpayers to take amounts that are essentially revenue in nature in a capital non-taxable form.

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

Chapter 2 -
The Rewrite Project continued

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

Chapter 2 -
The Rewrite Project

Introduction

  • Bill Birch
  • Treasurer

Report to the Treasurer and Minister of revenue

By a committee of experts on tax compliance

Chapter 1 -
Simplicity and Coherence

  • Bill Birch
  • Treasurer