Submissions
One of the Law Society's most valued roles is to provide an informed, reasoned and representative voice for lawyers and for the public on Bills as they are introduced to Parliament and considered by select committees.
This justification for this role is set out under Section 65 of the Lawyers and Conveyancers Act 2006:
(e) to assist and promote, for the purpose of upholding the rule of law and facilitating the administration of justice in New Zealand, the reform of the law.
Law Society committees often uncover aspects of the law needing reform. These are brought to the Government's attention and pursued until reform is achieved. The NZLS does not approach this role on the basis of personal views on the desirability of a particular measure, nor does it try to make political or value judgements. The object is to help provide better, more workable, more even-handed legislation.
It also provides comments on Law Commission and government agency discussion papers.
Submissions on Bills
2013
Resource Management Reform Bill, 28 February 2013 (256.2 KB)
Conservation (Natural Heritage Protection) Bill, 28 February 2013 (147.5 KB)
Family Court Proceedings Reform Bill (Appendices), 13 February 2013 (2.6 MB)
Family Court Proceedings Reform Bill, 13 February 2013 (516.1 KB)
Taxation (Livestock Valuation Assets Expenditure and Remedial Matters) Bill, 13 February 2013 (331.4 KB)
Statutes Amendment Bill (re Unit Titles Act 2010 amendments), 12 February 2013 (154.3 KB)
Prisoners' and Victims' Claims (Continuation and Reform) Amendment Bill, 8 February 2013 (280.9 KB)
Criminal Procedure Legislation Bill, 5 February 2013 (198.3 KB)
Education Amendment Bill, 24 January 2013 (134.9 KB)
State Sector and Public Finance Reform Bill, 7 February 2013 (164.8 KB)
2012
Joint Family Homes Repeal Bill, 15 October 2012 (242.2 KB)
Marine Legislation Bill, 15 October 2012 (133.0 KB)
Joint Family Homes Repeal Bill supplementary submission, 30 October 2012 (242.0 KB)
Commerce (Cartels & Other Matters) Amendment Bill: select committee interim report, 18 October 2012 (282.6 KB)
Environment Canterbury (Temporary Commissioners and Improved Water Management) Amendment Bill, 23 October 2012 (6.3 MB)
Local Electoral Amendment Bill (No. 2), 19 December 2012 (363.6 KB)
Land Transport (Admissibility of Evidential Breath Tests) Amendment Bill, 19 December 2012 (426.3 KB)
Resource Management (Restricted Duration of Certain Discharge and Coastal Permits) Amendment Bill, 27 November 2012 (129.2 KB)
Prohibition of Gang Insignia in Government Premises Bill, 30 October 2012 (253.5 KB)
Marriage (Definition of Marriage) Amendment Bill, 9 November 2012 (447.3 KB)
Taxation (Annual Rates, Returns Filing and Remedial Matters) Bill, 27 January 2012 (720.4 KB)
Exclusive Economic Zone and Continental Shelf (Environmental Effects) Bill, 27 January 2012 (570.0 KB)
Victims of Crime Reform Bill - 13 February 2012 (38.8 KB)
Natural Health Products Bill, 23 February 2012 (120.0 KB)
Legal Assistance (Sustainability) Amendment Bill, Supplementary Order Paper 134, 1 November 2012 (170.5 KB)
Crown Minerals (Permitting and Crown Land) Bill, 2 November 2012 (417.7 KB)
Social Security (Benefit Categories and Work Focus) Amendment Bill, 2 November 2012 (389.2 KB)
Lobbying Disclosure Bill, 5 October 2012 (251.1 KB)
Commerce (Cartels and Other Matters) Bill, 25 September 2012 (209.8 KB)
Corrections Amendment Bill - draft Supplementary Order Paper, 26 July 2012 (247.4 KB)
Child Support Amendment Bill, 21 June 2012 (535.3 KB)
Social Security (Youth Support and Work Focus) Amendment Bill, 11 April 2012 (977.1 KB)
Administration of Community Sentences and Orders Bill, supplementary submission, 6 September 2012 (396.2 KB)
Companies & Limited Partnerships Amendment Bill, 11 September 2012 (245.4 KB)
Building Amendment Bill (No. 4), 26 June 2012 (5.6 MB)
Bail Amendment Bill, 29 June 2012 (373.5 KB)
Register of Pecuniary Interests of Judges Bill, 31 August 2012 (245.4 KB)
Consumer Law Reform Bill, 2 April 2012 (211.4 KB)
Electronic Identity Verification Bill, 29 March 2012 (131.8 KB)
Immigration Amendment Bill, 8 June 2012 (2.3 MB)
Prisoners’ and Victims’ Claims (2012 Expiry and Application Dates) Amendment Bill, 11 May 2012 (113.3 KB)
Financial Markets Conduct Bill, 3 May 2012 (1.0 MB)
Heritage New Zealand Pouhere Taonga Bill, 19 June 2012 (483.4 KB)
Medicines Amendment Bill, 11 April 2012 (105.4 KB)
Privacy (Information Sharing) Bill, 23 March 2012 (223.9 KB)
Corrections Amendment Bill, 11 April 2012 (1.1 MB)
Administration of Community Services & Orders Bill - 22 June 2012 (461.2 KB)
2011
Non-bank Deposit Takers Bill, 19 October 2011 (71.8 KB)
Video Camera Surveillance (Temporary Measures) Bill, 23 September 2011 (524.0 KB)
Regulatory Standards Bill, 6 September 2011 (1.5 MB)
Arms (Military Style Semi-Automatic Firearms and Import Controls) Amendment Bill, 15 June 2011 (23.8 KB)
Crimes Amendment Bill (No. 2), 2 June 2011 (44.7 KB)
Juries (Jury Service and Protection of Particulars of Jury List Information) Amendment Bill, 26 May 2011 (52.2 KB)
Statutes Amendment Bill (No. 2), 13 May 2011 (45.0 KB)
Taxation (Tax Administration & Remedial Matters) Bill, SOP 220 (treatment of non-resident investment in PIEs), 29 April 2011 (43.8 KB)
Taxation (Tax Administration & Remedial Matters) Bill, tax disputes procedures, 21 February 2011 (135.6 KB)
Biosecurity Law Reform Bill, 9 February 2011 (1.2 MB)
Taxation (International Investment and Remedial Matters) Bill, 27 January 2011 (94.2 KB)
Insolvency Practitioners Bill: options for regulating insolvency practitioners, 26 January 2011 (97.5 KB)
Canterbury Earthquake Recovery Bill, points for select committee, 13 April 2011 (39.9 KB)
Environmental Protection Authority Bill, 28 January 2011 (26.8 KB)
Criminal Procedure (Reform and Modernisation) Bill, 22 February 2011 (199.1 KB)
Taxation (Tax Administration & Remedial Matters) Bill, abolition of gift duty, 16 February 2011 (641.9 KB)
Legal Assistance (Sustainability) Amendment Bill, 30 September 2011 (799.7 KB)
Aquaculture Legislation Amendment Bill (No. 3), 9 February 2011 (1020.2 KB)
Financial Markets (Regulations and Kiwisaver) Bill, supplementary submission, 28 February 2011 (58.5 KB)
Alcohol Reform Bill, 18 February 2011 (81.5 KB)
2010
Identity Information Confirmation Bill, 10 December 2010 (162.5 KB)
Financial Markets (Regulations and Kiwisaver) Bill, 10 November 2010 (85.2 KB)
Lawyers and Conveyancers Amendment Bill, 1 December 2010 (58.6 KB)
Legislation Bill, 27 September 2010 (45.1 KB)
Courts (Remote Participation) Bill, 16 April 2010 (41.6 KB)
Electoral (Finance Reform and Advance Voting) Amendment Bill, 10 June 2010 (1.1 MB)
Copyright Infringing File Sharing) Amendment Bill, 18 June 2010 (55.2 KB)
Local Government (Auckland Law Reform) Bill, 12 February 2010 (42.8 KB)
Electoral Referendum Bill, 10 June 2010 (36.9 KB)
Financial Service Providers (Pre-Implementation Adjustments) Bill - written submission, 15 April 2010 (43.2 KB)
Financial Service Providers (Pre-Implementation Adjustments) Bill - oral submission, 15 April 2010 (24.3 KB)
Food Bill, 31 August 2010 (429.4 KB)
Insolvency Practitioners Bill, 11 October 2010 (58.9 KB)
Social Assistance (Future Focus) Bill - written submission, 17 May 2010 (1.1 MB)
Sentencing and Parole Reform Bill (Revised), 8 March 2010 (15.9 KB)
Electoral (Disqualification of Convicted Prisoners) Amendment Bill, 8 June 2010 (51.0 KB)
Statutes Amendment Bill, 11 February 2010 (375.5 KB)
Child and Family Protection Bill - Family Violence, 30 March 2010 (47.5 KB)
Prisoners' and Victims' Claims (Expiry and Application Dates) Amendment Bill, 14 May 2010 (290.7 KB)
Holidays Amendment Bill, 1 October 2010 (39.1 KB)
Legal Services Bill - New Zealand Law Society submission, 8 October 2010 (176.3 KB)
Marine & Coastal Area (Takutai Moana) Bill, 24 November 2010 (1.7 MB)
Employment Relations (Workers' Secret Ballot for Strikes) Amendment Bill, 28 May 2010 (40.8 KB)
TVNZ Amendment Bill, 30 July 2010 (94.6 KB)
Employment Relations Amendment Bill (No. 2), 28 September 2010 (92.5 KB)
Search and Surveillance Bill, further submission, 9 September 2010 (42.0 KB)
Canterbury Earthquake Response & Recovery Act 2010 - NZLS letter 30 September 2010 to the Attorney-General regarding rule of law issues, and Attorney-General's response, 27 October 2010 (795.8 KB)
Environment Canterbury (Temporary Commissioners and Improved Water Management) Act 2010 - NZLS letter 28.09.10 to the Attorney-General regarding rule of law issues, and Attorney-General's response, 14 October 2010 (734.6 KB)
Social Assistance (Future Focus) Bill - oral submission chart, 17 May 2010 (13.7 KB)
Trans Tasman Proceedings Bill, 7 May 2010 (33.4 KB)
Trans Tasman Proceedings Bill - oral submission chart, 7 May 2010 (27.7 KB)
Electricity Industry Bill, 23 March 2010 (71.0 KB)
Legal Services Bill - NZLS Family Law Section submission, 8 October 2010 (188.0 KB)
Education Amendment Bill (No. 2), 5 August 2010 (105.8 KB)
Taxation (Annual Rates, Trans-Tasman Savings Portability, Kiwisaver, and Remedial Matters) Bill, 10 February 2010 (55.3 KB)
Law Commission
A Register of Judges’ Pecuniary Interests? – Law Commission Issues Paper 21, 25 May 2011 (117.2 KB)
Alternative Trial Processes, 3 May 2012 (1.2 MB)
Civil Pecuniary Penalties, 12 February 2013 (354.1 KB)
Compensating victims of crime, 23 January 2009 (111.9 KB)
Controlling and Regulating Drugs, 17 May 2010 (179.2 KB)
Invasion of Privacy - Penalties and Remedies, 8 June 2009 (647.7 KB)
Joint and Several Liability, Law Commission Issues Paper IP32, 21 February 2013 (321.5 KB)
Reforming the Incorporated Societies Act 1908, 26 October 2011 (343.9 KB)
Review of official information legislation (Issues Paper 18: The Public's Right to Know): NZLS comment, 17 December 2010 (1.7 MB)
Review of the Evidence Act 2006, 8 June 2012 (1.3 MB)
Review of the Judicature Act 1908 - Towards a Consolidated Courts Act, 4 May 2012 (307.4 KB)
Review of the Privacy Act 1993, 29 April 2010 (967.4 KB)
Review of Trust Law in New Zealand: 2nd Issues Paper 20, 3 May 2011 (161.5 KB)
Review of Trust Law in New Zealand: 3rd Issues Paper 22, 22 July 2011 (258.5 KB)
Review of Trust Law in New Zealand: 4th Issues Paper, IP26, 9 November 2011 (1.8 MB)
Review of Trust Law in New Zealand: 5th Issues Paper, IP 28, 7 March 2012 (211.4 KB)
Review of Trust Law in New Zealand: Introductory Issues Paper 19, 23 March 2011 (183.9 KB)
Suppressing names and evidence, 2 March 2009 (76.4 KB)
Other submissions
Select Committee
Submissions
Submissions on discussion papers
Access to justice (including legal aid)
Care of Children Act 2004 - Changes to Agency Steps (22.5 KB)
Care of Children Act 2004 proceedings - LSA proposed changes to steps, 29 March 2010 (62.1 KB)
Criminal Legal Aid Payment - High Cost Case Management consultation 18 August 2011 (215.5 KB)
Criminal Procedure Act 2011 – Consultation on proposed changes to the criminal fixed fee schedules, 15 February 2013 (370.1 KB)
Delivering Justice for All - A Vision for New Zealand Courts and Tribunals - Law Commission (111.2 KB)
Family & Civil (ACC) fixed fees forms, 2 May 2012 (250.3 KB)
Family Law Section: Comments on Global Granting and Pro Forma Invoicing (216.3 KB)
Fixed fees framework for criminal legal aid, 9 November 2011 (3.3 MB)
Legal aid disbursement policy review, 25 May 2012 (209.1 KB)
Legal Aid for Waitangi Tribunal proceedings, 19 July 2011 (925.1 KB)
Legal Aid Provider Contract, 2 November 2011 (125.2 KB)
Legal Aid Quality Framework, 21 October 2010 (2.1 MB)
Legal Aid Review, main submission, 12 October 2009 (349.8 KB)
Legal Services Act (Quality of Service) Regulations 2011, 28 March 2011 (1020.4 KB)
Policy on Criminal Case Assignment, Termination of Assignment and Reassignment for Categories 1 and 2 - 20910 (90.1 KB)
Preferred lawyer and criminal legal aid assignment (218.0 KB)
Proposed New Operating Model for District Courts in Auckland, 25 May 2011 (125.4 KB)
Civil Litigation
Case management - written briefs (26.8 KB)
Civil Fees Review, 2 November 2012 (480.1 KB)
Default judgment and formal proof rules, 17 February 2012 (98.9 KB)
Discovery: proposals for reform of the law of discovery including electronic discovery and inspection, Rules Committee Consultation Paper; 7 March 2011 (1013.7 KB)
Interpretation Act 1999: A Discussion Paper, 15 April 2013 (209.9 KB)
Possible reforms of civil procedure in the Court of Appeal, 30 June 2011 (203.3 KB)
Proposals for reform of the law regarding the duty of parties to civil litigation to comply with High Court Rules and the duty of lawyers to assist (99.6 KB)
Proposed amendments to Court of Appeal (Civil) Rules 2005, 25 October 2011 (330.2 KB)
Proposed solicitors’ time allocations for new civil debt enforcement proceedings (District Court Rules), 17 May 2013 (195.2 KB)
Reform on the law of discovery (87.2 KB)
Regulatory scan of tort legislation – the Defamation Act 1992, 26 June 2012 (1.4 MB)
Time Allocations and Daily Recovery Rates, 5 September 2011 (198.8 KB)
Trans-Tasman Proceedings Act 2010 Implementation, 31 October 2011 (119.8 KB)
Commercial law (including Insolvency and Intellectual Property)
A Single Trans-Tasman Regulatory Framework for Patent Attorneys, 25 May 2011 (39.9 KB)
AML/CFT Act 2009 – consultation on proposed regulations, 20 August 2012 (216.1 KB)
Auditing and Assurance for Large and Medium Registered Charities – Concrete Proposals, 16 May 2013 (241.5 KB)
Authorised Financial Advisers - Draft Code of Professional Conduct for AFAs - Code Committee, 12.05.10 (97.8 KB)
Authorised Financial Advisers - Draft Code of Professional Conduct for AFAs - public consultation, 20.07.10 (175.6 KB)
Authorised Financial Advisers - Ethical Standards and Client Care - Code Committee (524.2 KB)
Class Exemptions for Buybacks - Takeovers Panel (79.3 KB)
Commerce (Cartels and Other Matters) Bill - Exposure Draft Amendment Bill consultation (315.7 KB)
Companies and Limited Partnerships Amendment Bill, further consultation on clause 4 – Criminalisation of Serious Breaches of Certain Directors Duties, 18 March 2013 (251.1 KB)
Companies and Limited Partnerships Bill: consultation on clause 4 Criminalisation of Serious Breaches of Certain Directors Duties, 28 January 2013 (236.6 KB)
Copyright (Infringing File Sharing) Amendment Act 2011 regulations, MED discussion document - 27 May 2011 (101.9 KB)
Disclosure of Equity Derivative Positions (Takeovers Panel consultation), 4 October 2012 (224.4 KB)
Domain name registration at the second level, 27 September 2012 (262.0 KB)
Draft Guidance Note – Schemes of arrangement and amalgamations under Part 15 of the Companies Act 1993, 26 October 2012 (354.3 KB)
Draft Insurance (Prudential Supervision) Bill - RBNZ (77.9 KB)
Draft Mergers and Acquisitions Divestment Remedies Guidelines - Commerce Commission (67.4 KB)
Effective disclosure in securities offer documents, Financial Markets Authority consultation, 9 March 2012 (358.6 KB)
Exemptions for Listed Share Purchase Plans & Rights Offers - Securities Commission (65.7 KB)
Financial Markets Conduct exposure draft Bill, 8 September 2011 (272.2 KB)
ISO Proposal – Guidelines on Consumer Warranties, 23 July 2012 (204.5 KB)
Mergers & Acquisitions: Supplementary Guidelines on Failing Firms - Commerce Commission (65.3 KB)
Open Bank Resolution Pre-Positioning Requirements Policy, Reserve Bank consultation, 6 May 2013 (231.4 KB)
Partial Offers - Takeovers Panel (79.4 KB)
Parts 1-5 of the Takeovers Code, comment on Takeovers Panel consultation paper - 3.08.10 (0 Bytes)
Patents Bill, IPONZ Draft Guidelines for the Examination of Patent Applications involving Computer Programs; 18 March 2011 (97.2 KB)
Productivity Commission Investigation into Strengthening Economic Relations between Australia and New Zealand, 24 May 2012 (294.7 KB)
Proposed Class Exemption for Portfolio Investment Entities (PIES) - Securities Commission (72.2 KB)
Proposed WHOIS policy amendments - registrant searches (.nz domain name register), 9.09.10 (80.2 KB)
Review of the Credit (Repossession) Act 1997, 2 September 2011 (1.5 MB)
Review of the Financial Reporting Framework - MED (70.0 KB)
Rule 16(b) Class Exemption - Takeovers Panel (84.2 KB)
Securities law discussion paper, 26.08.10 (152.4 KB)
Takeovers Panel Consultation Paper: Further Technical Issues with the Takeovers Code, 25 August 2011 (229.9 KB)
Takeovers Panel consultation paper: The Code & Defensive Tactics, proposed Guidance Note, 10 August 2012 (2.2 MB)
Takeovers Panel Consultation Paper: The Code and Hostile Takeovers, 14 February 2011 (116.3 KB)
Trade Marks Regulations 2003, 8 June 2012 (4.7 MB)
Trade Marks Regulations – Case Management Facility, draft guidelines, 19 March 2013 (217.2 KB)
Upstream Takeovers - Takeovers Panel (78.8 KB)
Contract and Consumer Law
Consumer Law Reform, comment on Ministry of Consumer Affairs discussion document - 6.08.10 (141.6 KB)
Consumer Law Reform, comment on Ministry of Consumer Affairs Issues Paper: Electricity and the Consumer Guarantees Act, 9 November 2010 (82.5 KB)
Consumer Law Reform, comment on Ministry of Consumer Affairs Issues Paper: Layby Sales, 4 November 2010 (80.6 KB)
Consumer law reform, comment on Ministry of Consumer Affairs Issues Paper: Unfair Contract Terms, 14.10.10 (714.7 KB)
Consumer Law Reform, comment on Ministry of Consumer Affairs Issues Papers, Good Faith and Unconscionability, 1 November 2010 (91.6 KB)
Credit Contracts and Consumer Finance exposure draft Amendment Bill, 5 June 2012 (285.0 KB)
Review of the Credit Contracts and Consumer Finance Act 2003 (219.3 KB)
Rule of law and human rights
A Revised Regulatory Standards Bill: A Treasury discussion document with indicative legislation, 10 September 2012 (242.5 KB)
Amicus brief to the US Supreme Court in Miller & Jackson v Alabama, 16 January 2012 (831.0 KB)
Credit Reporting Privacy Code draft amendment No. 5, 23 June 2011 (77.4 KB)
Government observance of human rights and the rule of law - NZLS letter to the Attorney-General, 23 March 2011 (107.4 KB)
Government observance of human rights and the rule of law - the Attorney-General’s reply to NZLS, 5 April 2011 (134.0 KB)
Marine and Coastal Area (Takutai Moana) Bill – NZLS letter to the Attorney-General regarding Parliamentary process concerns, 7 March 2011 (84.6 KB)
Marine and Coastal Area (Takutai Moana) Bill – the Attorney-General’s reply to NZLS, 9 March 2011 (405.9 KB)
Privileges Committee inquiry into a question of privilege concerning the defamation action Attorney-General and Gow v Leigh, 30 October 2012 (327.2 KB)
Proposed UN Resolution on Burma - NZLS letter to the Prime Minister and others, 19 September 2011 (155.6 KB)
Proposed UN Resolution on Burma - the Minister of Foreign Affairs’ reply to NZLS, 29 November 2011 (584.0 KB)
Questions arising from the Regulatory Responsibility Bill, June 2010 - 30.08.10 (100.7 KB)
Strengthening Parliamentary Democracy - Human Rights Commission discussion paper, 12 September 2011 (220.9 KB)
Taxation (Tax Administration and Remedial Matters) Bill – NZLS letter to the Attorney-General regarding a Bill of Rights issue, 28 February 2011 (75.9 KB)
Taxation (Tax Administration and Remedial Matters) Bill – the Attorney-General’s reply to NZLS, 9 March 2011 (480.4 KB)
UN Convention on Rights of Persons with Disabilities - draft report on implementation: NZLS comment 20 December 2010 (45.7 KB)
Tax law
NZLS/NZICA joint submission - tax dispute procedures, 3.09.10 (242.0 KB)
PUB0153 GST - Apportionment of the cost of bare land for the purposes of a change-in-use adjustment 5.11.09 (79.0 KB)
Allowing a zero percent tax rate for non-residents investing in a PIE (211.1 KB)
Asset transfer rules – clarification, 7 August 2012 (296.7 KB)
Base Maintenance Issue in relation to section CG2 and group loss offsets - 3.08.10 (126.9 KB)
Commentary on Public Rulings BR Pub061xa-xe - IRD (83.3 KB)
Disputes Resolution and Challenge Procedures - IRD (696.5 KB)
Draft Interpretation Statement INS0111, 30 March 2012 (262.3 KB)
Exposure Draft ED0117 Recording Inland Revenue Interviews (1.1 MB)
Exposure Draft INSO117 – Income Tax – Residence, 1 February 2013 (301.1 KB)
Exposure draft, ED0119-Imaging of Electronic Storage Media (185.2 KB)
Exposure Draft, PUB0185: Income Tax, 12 April 2012 (352.7 KB)
Factual Review for Binding Rulings – In Confidence, 26 June 2012 (963.6 KB)
Fines and Penalties - income tax deductibility - IRD (69.1 KB)
GST - Accounting for land and other high-value assets (88.7 KB)
GST on immigration services - Interpretation Statement INS0110, 5 April 2012 (263.5 KB)
GST Remedial Issues, 7 March 2013 (291.4 KB)
GST treatment of Retirement Villages - IRD (93.0 KB)
Income tax - whether residual land is part of an undertaking or scheme of development or division of land, 18 May 2012 (614.7 KB)
INS0102; GST: Time of Supply - Payment of Deposits, including to a Stakeholder (1.3 MB)
Lease inducement payments, 31 August 2012 (3.5 MB)
Look through companies and tax avoidance, 14 June 2012 (159.2 KB)
New Zealand's International Tax Review - extending the active income exemption to non-portfolio FIFs (1006.1 KB)
NZLS/NZICA joint submission - tax dispute procedures, 3.09.10 (Appendix) (218.7 KB)
Professional advisors and the associated persons rule in the Income Tax Act 2007, 18 December 2012 (211.2 KB)
Proposal to Remove Over-Taxation of Non-Resident Investment into PIEs, 14 February 2011 (71.4 KB)
Proposed amendments to the supplementary dividend and withholding tax rules for foreign direct investors 3.11.09 (74.7 KB)
Recognising salary trade-offs as income, 8 June 2012 (167.9 KB)
Review of the Thin Capitalisation Rules (363.6 KB)
Shareholder Continuity Rules: section YC 15 Income Tax Act (93.4 KB)
Status of the Commissioner's Advice, 14 June 2012 (128.3 KB)
Tax avoidance and interpretation of BG1 and GA1 Income Tax Act, INS0121, 19 April, 2012 (386.7 KB)
Taxation of foreign superannuation, 3 September 2012 (351.3 KB)
Taxation of Specified Mineral Mining: Officials’ Issues Paper, 7 December 2012 (356.3 KB)
The Binding Rulings System - July 2009 - An Official's Issues Paper - IRD (108.5 KB)
The Taxation of Distributions from Profit Distribution Plans (PDPs) - IRD (109.1 KB)
Timing of share transfers for the purposes of continuity provisions, INS0108, 11 April 2012 (265.1 KB)