New Zealand Law Society - Law reform submissions

Law reform submissions

One of the Law Society's most valued roles is to provide an informed and reasoned voice for lawyers and for the public on bills referred to select committee and discussion papers from government agencies and other bodies. Read below for our current and recent work.

Current work

Our Law Reform Committees are currently considering the following consultations:

Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill

This omnibus Government Bill amends several acts. In addition to setting the annual income tax rates for 2023-24, the Bill proposes to introduce the Global Anti-Base Erosion (GloBE) rules in New Zealand, alters the tax treatment of ACC and MSD lump sum backdated payments, and proposes tax rollover relief in response to recent flooding events. The Law Society’s Tax Law Committee is considering this Bill. To contribute comments, email Aimee Bryant.

Taxation Principles Reporting Bill

This Government Bill proposes a statutory framework for the regular reporting of tax information, based on core taxation principles. This reporting is intended to facilitate the observation of trends, and provide insights into how the tax system is developing and responding to external influences. The Law Society’s Tax Law Committee is considering this Bill. To contribute comments, email Aimee Bryant.

Submissions Archive

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