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Branches, sections and groups
Law reform committees
Law reform submissions
Submissions on discussion papers
Submissions on discussion papers
Access to justice (including legal aid)
Rules Committee report - Improving Access to Civil Justice
, 27 February 2023
Feedback on draft Interpreter Services Quality Framework
, 24 February 2023
Options to achieve improved outcomes in the corrections system
, 23 September 2022
Wayfinding for civil justice draft framework
, 30 June 2022
Access to civil justice: Costs for self-represented litigants
, 11 February 2022 (255 KB)
Improving access to civil justice: Rules Committee further consultation, 2 July 2021
, 15 July 2021 (282 KB)
Improving access to civil justice: Rules Committee consultation, 25 August 2020
, 1 July 2021 (376 KB)
Police Detention Legal Assistance Scheme, nationwide trial roster, 18 February 2021
, 27 May 2021 (163 KB)
Supreme Court proceedings-publication proposed changes, 27 April 2021
, 29 April 2021 (206 KB)
Legal Aid, Alcohol and Other Drug Treatment Court, proposed legal services model, 1 April 2021
, 08 April 2021 (182 KB)
Access to civil justice: Costs for Litigants-in-Person
, 30 October 2020
Legal Aid, proposed variation to provider contract, 11 June 2020
15 Jun 2020 (408.7 KB)
Dispute Resolution, Model Standards, 15 January 2020
15 Jan 2020 (348.2 KB)
Legal Aid – changes to approvals process, 14 November 2019
14 Nov 2019 (175.3 KB)
Legal Aid, High Cost Cases and Amendments to Grant, 17 January 2019
22 Jan 2019 (262.8 KB)
Legal Aid Review, summary issues papers – NZLS response, 27 September 2018
27 Sep 2018 (515.7 KB)
Legal Aid Audit Policy: proposed amendments – additional risk assessment metrics, 1 May 2018
01 May 2018 (378.3 KB)
Legal Aid: combined jurisdiction application form, 12 April 2018
16 Apr 2018 (405.3 KB)
Mental health rosters: review, 1 February 2018
02 Feb 2018 (497.8 KB)
Legal Aid: civil/family form, 12 October 2017
12 Oct 2017 (388.1 KB)
Legal Aid: IBA proposed guidance, 13 September 2017
13 Sep 2017 (590.6 KB)
Correspondence with Ministers for ACC and Justice re possible appeal pathways to Supreme Court
31 Aug 2017 (1.6 MB)
Legal Aid Audit Policy: proposed amendments to allow greater use of on-site audits, 3 August 2017
04 Aug 2017 (359.7 KB)
Ministry of Justice operations & service delivery: proposed restructure, 5 August 2016
18 Aug 2016 (468.4 KB)
Legal Aid Provider Contract and Practice Standards, 25 July 2016
28 Jul 2016 (416.5 KB)
Legal Aid, Limited and Temporary Approvals, 14 June 2016
20 Jun 2016 (317.8 KB)
Accident compensation
Proposed amendments to ACC Hearing Assessment Regulations
, 12 Sept 2022
Proposed amendments to ACC Hearing Assessment Regulations
, 12 Sept 2022
Proposed amendments to the Accident Compensation (Review Costs and Appeals) Regulations 2002
, 1 April 2022 (814KB)
ACC Appeals Guidelines, 7 December 2016
12 Dec 2016 (293.2 KB)
ACC Review Costs Regulations, 31 October 2016
01 Nov 2016 (556.8 KB)
Draft guidelines to Practice and Procedure for Accident Compensation Appeals in the District Court, 28 April 2016.
28 Apr 2016 (541.4 KB)
Accident Compensation Appeals – Options for Reform, 11 March 2016
16 Mar 2016 (454.8 KB)
PUB 00215-3 - Income Tax - Personal Sickness and Accident Insurance, 17 September 2015
17 Sep 2015 (404.1 KB)
ACC 2014-2015 Levy Consultation, 11 October 2013
15 Oct 2013 (366.0 KB)
AML/CFT
Proposed amendments to AML/CFT regulations
, 14 April 2023
Review of the AML/CFT Act
, 10 December 2021 (406 KB)
AML/CFT-Electronic Identity Verification draft guideline, 19 March 2021
, 25 Mar 2021 (200 KB)
AML/CFT, barristers–class exemption draft Notice, 20 March 2020
25 Mar 2020 (428.6 KB)
AML/CFT-expiring regulations, 30 October 2019
12 Nov 2019 (262.6 KB)
AML/CFT-exemption application, barristers-further consultation, 13 March 2019
14 Mar 2019 (285.9 KB)
AML/CFT-exemption application, barristers sole, 23 October 2018
24 Oct 2018 (405.3 KB)
AML/CFT Phase 2, draft Regulations-Reporting, 31 October 2017
01 Nov 2017 (2.0 MB)
AML/CFT Phase 2, ED Bill-supplementary, 17 February 2017
20 Feb 2017 (331.1 KB)
AML/CFT Phase 2, ED Bill, 27 January 2017
01 Feb 2017 (599.5 KB)
AML/CFT Phase Two consultation, 16 September 2016
19 Sep 2016 (675.9 KB)
Civil Litigation & Tribunals
Access to civil justice: Costs for self-represented litigants
, 11 February 2022 (255 KB)
Potential Coroners Amendment Bill: MOJ Discussion Note, 29 November 2021
12 December 2021 (266 KB)
Class Actions & Litigation Funding SIP48, 22 November 2021
, (251 KB)
Class Actions & Litigation Funding IP45, 11 March 2021
17 March 2021 (352 KB)
Civil access to justice: class actions & litigation funding, 11 March 2021
17 March 2021 (352 KB)
Class Actions, Supreme Court appeal-NZLS intervenor submissions, 16 March 2020
18 Jun 2020 (267.8 KB)
Building reform, risk and liability, 17 June 2019
17 Jun 2019 (243.9 KB)
Representative proceedings rules, 16 November 2018
22 Nov 2018 (244.9 KB)
Time allocations for trial preparation, 16 November 2018
22 Nov 2018 (313.4 KB)
Daily recovery rates: High Court and District Court, 3 May 2018
03 May 2018 (251.2 KB)
Striking out statements of claim before service, 28 July 2016
04 Aug 2016 (188.0 KB)
Striking out statements of claim before service, 12 February 2016
15 Feb 2016 (409.4 KB)
Joint and several liability – relief for “minor defendants”, 21 August 2015
26 Aug 2015 (413.6 KB)
Without Notice Applications, 20 July 2015
20 Jul 2015 (370.3 KB)
Accessing Court Documents in Civil and Criminal Proceedings, 3 July 2015
09 Jul 2015 (575.0 KB)
Affidavits, 'solicitor'-rules, 25 March 2015
26 Mar 2015 (422.7 KB)
Court of Appeal: Fast track procedure for urgent appeals, 11 August 2014
12 Aug 2014 (251.6 KB)
Court of Appeal’s draft Civil Electronic Protocol, 1 July 2014
01 Jul 2014 (265.6 KB)
Reform of the District Court Rules 2009: draft District Court Rules, 17 December 2013
17 Dec 2013 (331.1 KB)
Proposed changes to District Court Rules Costs Schedule in relation to Appeals and Interlocutory Matters, 28 November 2013
28 Nov 2013 (327.3 KB)
Section 66 of the Judicature Act 1908 proposed amendments – 11 April 2013
11 Apr 2013 (274.9 KB)
Commercial law (including Insolvency and Intellectual Property)
Proposals for the Resale Right for Visual Artists Regulations
, 25 May 2023
Reform of geographical indications law
, 28 February 2023
Draft Plant Variety Rights Regulations and proposed changes to fees
, 18 May 2022
Exposure draft Insurance Contracts Bill
, 12 May 2022 (304 KB)
Draft Plant Variety Rights Regulations and proposed changes to fees
, 18 May 2022
Exposure draft Insurance Contracts Bill
, 12 May 2022 (304 KB)
Plant Variety Rights Act 1987, proposed regulations
, 1 September 2021
Review of the Insurance (Prudential Supervision) Act 2010 (scope of the Act and overseas insurers), 23 March 2021
, 25 Mar 2021 (235 KB)
Statutes Revision Programme 2021-23
, 10 March 2021
Case management and procedural proposals
, 11 December 2020
EU-NZ Free Trade Agreement, Geographical Indications, 17 April 2020
17 Apr 2020 (251.8 KB)
Climate-related financial disclosure, 17 December 2019
17 Dec 2019 (296.8 KB)
Insolvency practitioner licensing standards, 13 December 2019
16 Dec 2019 (309.3 KB)
Supplementary Submission, Intellectual Property Laws Omnibus Bill Discussion Paper, 3 October 2019
10 Oct 2019 (220.8 KB)
Plant Variety Rights Options Paper, 11 September 2019
12 Sep 2019 (343.2 KB)
Intellectual Property Laws Omnibus Bill Discussion Paper, 16 August 2019
16 Aug 2019 (394.3 KB)
Insurance Contract Law Review options, 27 June 2019
27 Jun 2019 (274.3 KB)
Conduct of Financial Institutions: review, 7 June 2019
10 Jun 2019 (231.0 KB)
Copyright Act 1994 review, 4 April 19
08 Apr 2019 (333.3 KB)
Disclosure of Origin, patents regime, 19 December 2018
21 Dec 2018 (463.0 KB)
Plant Variety Rights Act review, 18 December 2018
20 Dec 2018 (545.6 KB)
Increasing the Transparency of Beneficial Ownership of New Zealand Companies and Limited Partnerships
03 Aug 2018 (432.0 KB)
Insurance contract law review, 16 July 2018
16 Jul 2018 (595.5 KB)
R&D Tax Discussion Paper, 29 May 2018
31 May 2018 (510.6 KB)
Disclosure Requirements in the New Financial Advice Regime, 21 May 2018
22 May 2018 (373.3 KB)
Proposed Regulatory Systems Amendment Bill, 27 July 2017
31 Jul 2017 (468.1 KB)
Review of the Insurance (Prudential Supervision) Act 2010, 30 June 2017
30 Jun 2017 (449.3 KB)
Financial Services Legislation ED Bill, 31 March 2017
03 Apr 2017 (530.5 KB)
Takeovers Code amendments, 1 December 2016
02 Dec 2016 (445.9 KB)
CCCFA (s99(1A)) amendment, 28 November 2016
29 Nov 2016 (434.5 KB)
FMA Conduct Guide consultation, 1 November 2016
01 Nov 2016 (449.6 KB)
Divisional Patent Applications – possible changes to the transitional provisions in section 258 of the Patents Act 2013, 21 October 2016
27 Oct 2016 (481.2 KB)
Consumer credit fees draft guidelines, 21 October 2016
25 Oct 2016 (460.5 KB)
Corporate Insolvency Review, 6 October 2016
07 Oct 2016 (465.9 KB)
TPPA Amendment Bill: patent term extensions, proposed regulations, 8 August 2016.
10 Aug 2016 (585.2 KB)
Exposure Draft: Geographical Indications (Wine and Spirits) Registration Regulations, 29 July 2016
04 Aug 2016 (424.6 KB)
Incorporated Societies exposure draft bill, 30 June 2016
01 Jul 2016 (633.6 KB)
Financial Markets Conduct Act exemption and designation, communal facilities, 27 May 2016
31 May 2016 (353.1 KB)
Implementation of the Trans-Pacific Partnership Intellectual Property Chapter, 30 March 2016
07 Apr 2016 (673.2 KB)
Financial Advisors Act Review: Options Paper Parts 1 & 2, 29 February 2016
02 Mar 2016 (603.8 KB)
Commerce Act Targeted Review, 9 February 2016
15 Feb 2016 (486.6 KB)
Financial Service Providers (Registration and Dispute Resolution) Act Review, Options Paper Part 3, 29 January 2016
04 Feb 2016 (504.5 KB)
Contract and Commercial Law exposure draft bill, 11 November 2015
15 Dec 2015 (409.6 KB)
Financial Markets Conduct Act charities exemption, 5 November 2015
05 Nov 2015 (373.6 KB)
Financial Advisors Act Review, 31 July 2015
31 Jul 2015 (685.7 KB)
NZX Disciplinary Rules Review, 29 May 2015
29 May 2015 (396.8 KB)
Financial Markets Conduct Act exemptions, 8 April 2015
09 Apr 2015 (421.7 KB)
Takeovers Panel, small Code companies, 25 March 2015
26 Mar 2015 (291.4 KB)
Productivity Commission, trans-Tasman Mutual Recognition Schemes, 27 February 2015
03 Mar 2015 (395.2 KB)
Takeovers Panel: small Code companies, 12 December 2014
12 Dec 2014 (388.3 KB)
New Zealand Business Number exposure draft bill, 30 September 2014
01 Oct 2014 (263.2 KB)
Securitisation exemptions, 16 September 2014
18 Sep 2014 (337.2 KB)
Responsible Lending Code proposal (CCCFA), 14 August 2014
14 Aug 2014 (466.4 KB)
Unfair Contract Terms Protections for Small Businesses, 1 August 2014
04 Aug 2014 (354.3 KB)
Proposed reform of Patents Act 2013 response, 3 June 2014
17 Jun 2014 (107.1 KB)
Proposed reform of Patents Act 2013 submission, 2 April 2014
17 Jun 2014 (428.7 KB)
Uninvited direct sales - potential exemptions for certain sales of financial products, 26 May 2014
26 May 2014 (440.5 KB)
Patents (Patent Co-operation Treaty) Regulations, 8 April 2014
08 Apr 2014 (359.7 KB)
Proposals for Regulations to be made under the Patents Act 2013, 5 February 2014
10 Feb 2014 (655.8 KB)
Contract and Consumer Law
Draft Domestic Student Contract Dispute Resolution Scheme Rules, 21 May 2021
, 27 May 2021 (240 KB)
Draft Responsible Lending Code, 16 December 2014
17 Dec 2014 (400.4 KB)
Unfair Contract Terms, Commerce Commission draft Guidelines, 30 September 2014
30 Sep 2014 (393.2 KB)
Statutes Revision Programme 2015-17, Consultation, 25 August 2014
26 Aug 2014 (360.1 KB)
Criminal Law and Youth Justice
OT - Potential changes to the OT Act, options papers
- 14 October 2022
Options to achieve improved outcomes in the corrections system
, 23 September 2022
Review of the Search and Surveillance Act 2022
, 29 June 2022
Covid-19 response: proceeding with jury trials at Level 3, 4 March 2021
, 27 May 2021 (156 KB)
Evidence Act, proposed repeal of section 202, 10 May 2021
, 13 May 2021 (209 KB)
Crown Law - Solicitor-General Prosecution Guidelines consultation, 30 April 2021
, 06 May 2021 (177 KB)
New Zealand Parole Board, draft memorandum to counsel
, 17 February 2021 (184 KB)
Court-appointed Communication Assistance, draft quality framework
, 17 February 2021 (221 KB)
Covid-19 PHR (Air Border) Order 2020, 9 July 2020
17 Jul 2020 (181.6 KB)
Firearms Prohibition Orders – consultation, 13 January 2020
16 Jan 2020 (298.1 KB)
Jury Amendment Rules 2019, 16 September 2019
17 Sep 2019 (129.6 KB)
Regulations for the appointment of youth advocates under the Oranga Tamariki Act 1989, 13 August 2019
14 Aug 2019 (138.3 KB)
Improving the justice response to sexual violence, 11 October 2018
04 Jul 2019 (406.1 KB)
Sexual Violence Trials, 2 June 2017
04 Jul 2019 (393.0 KB)
The Use of DNA in Criminal Investigations, IP43, 1 April 2019
04 Apr 2019 (448.2 KB)
Customs Infringement Notice Scheme, 23 January 2019
28 Mar 2019 (442.5 KB)
Legislation for the New Zealand Police Vetting Service – consultation, 13 July 2018
16 Jul 2018 (461.8 KB)
Evidence Act: 2nd Review, 21 June 2018
22 Jun 2018 (731.7 KB)
Revised Youth Advocates Appointment and Review Procedures, 27 February 2017
14 Mar 2017 (419.3 KB)
Youth Advocate categorisations, 10 March 2017
13 Mar 2017 (450.6 KB)
Youth Advocates Appointment and Review Procedures, 16 December 2016
26 Jan 2017 (531.2 KB)
Gang Intelligence Centre AISA, 20 December 2016
10 Jan 2017 (459.1 KB)
Criminal Electronic Document Protocol – Court of Appeal, 29 July 2016
04 Aug 2016 (427.9 KB)
Clean Slate Act, petition to select committee, 14 July 2016
18 Jul 2016 (559.6 KB)
Extending the youth justice jurisdiction – letter to Ministers Adams and Tolley, 19 April 2016
02 Jun 2016 (427.7 KB)
Time Blocking District Court Lists, 11 June 2015
17 Jun 2015 (412.8 KB)
Proposal to change Rule 5.5(1), 18 November 2014
19 Nov 2014 (330.0 KB)
Legal aid, Victims’ Orders Proceedings, 28 August 2014
28 Aug 2014 (342.2 KB)
Legal Aid Supervised Provider Policy: proposed changes, 30 May 2014
30 May 2014 (474.1 KB)
Jury Rules 1990: proposed amendments, 30 May 2014
30 May 2014 (331.7 KB)
In-Court Media Coverage consultation paper, 27 May 2014
27 May 2014 (371.8 KB)
Criminal Procedure CMM & TCM forms, 6 May 2014
06 May 2014 (349.6 KB)
Criminal Procedure Act 2011 review - first six months, 30 January 2014
31 Jan 2014 (330.9 KB)
Criminal Procedure Rules 2012, 22 November 2013
25 Nov 2013 (386.3 KB)
Employment law
A New Zealand Income Insurance Scheme, 29 April 2022
, 04 May 2021 (377 KB)
Bullying and harassment at work - issues paper, 30 March 2021
, 31 March 2021 (461 KB)
Better Protections for Contractors consultation, 17 February 2020
17 Feb 2020 (418.1 KB)
Temporary Migrant Worker Exploitation review, 27 November 2019
28 Nov 2019 (301.3 KB)
Fair Pay Agreements System, 27 November 2019
27 Nov 2019 (363.9 KB)
Protected Disclosures Act Review – consultation, 11 December 2018
13 Dec 2018 (463.9 KB)
Holidays Act review, issues paper – NZLS submission, 10 October 2018
11 Oct 2018 (442.6 KB)
Employment Court, Costs Guidelines Feedback, 26 October 2017
26 Oct 2017 (356.6 KB)
Employment Mediation Services Change Proposal, 3 February 2016
15 Feb 2016 (514.5 KB)
Costs awards in the Employment Court: letter to Chief Judge Colgan, 30 July 2015
05 Aug 2015 (410.4 KB)
Health and Safety (Infringement Offences and Fees) Exposure Draft Regulations, 2 June 2015
04 Jun 2015 (399.5 KB)
Comment on proposed changes to employment relations regulations, 28 November 2014
01 Dec 2014 (556.3 KB)
Vulnerable Children Act 2014 and Children’s Action Plan, 7 November 2014
11 Nov 2014 (431.4 KB)
Developing Regulations to Support the New Health and Safety at Work Act discussion document, 29 July 2014
30 Jul 2014 (432.0 KB)
Strengthening Enforcement of Employment Standards discussion document, 18 July 2014
22 Jul 2014 (451.9 KB)
Employment Court disposal times, letter to Employment Court Registrar, 11 October 2013
14 Oct 2013 (259.9 KB)
Costs awards in the Employment Court: letter to Chief Judge Colgan, 14 August 2013
14 Aug 2013 (1.6 MB)
Environmental law
Consultation on amendments to the Climate Change Response Act 2002 under the Severe Weather Emergency Recovery Legislation Act 2023
, 9 May 2023
Consultation on national direction for plantation and exotic carbon afforestation
, 18 November 2022
Managing our wetlands in the coastal marine area
, 20 September 2022
Conservation management and processes
, 30 June 2022
Exposure draft of changes to the National Policy Statement for Freshwater Management
, 11 July 2022
Exposure draft of the Crown Minerals (Petroleum) Amendment Regulations 2022
, 30 June 2022
Proposed technical amendments to fisheries regulations
, 3 March 2022 (261 KB)
Proposed amendments to the Fisheries Act 1996
, 11 February 2022 (220 KB)
Natural and Built Environments Bill, exposure draft, 4 August 2021
, 5 August 2021 (784 KB)
National Policy Statement - Indigenous Biodiversity, 13 March 2020
13 Mar 2020 (331.8 KB)
Resource Management Review - Issues and Options paper, 3 February 2020
04 Feb 2020 (221.0 KB)
Review of the Crown Minerals Act 1991, 27 January 2020
29 Jan 2020 (267.6 KB)
Action for healthy waterways, national direction on freshwater, 4 November 2019
07 Nov 2019 (207.2 KB)
Crown pastoral land review, 11 April 2019
12 Apr 2019 (202.2 KB)
Fisheries review, 18 March 2019
19 Mar 2019 (237.4 KB)
Draft National Planning Standards – consultation, 9 August 2018
13 Aug 2018 (653.8 KB)
Marine Aquaculture, proposed NES, 4 August 2017
04 Aug 2017 (399.2 KB)
National Policy Statement, Urban Development Capacity, 15 July 2016
18 Jul 2016 (604.3 KB)
Next steps for freshwater management, 21 April 2016
26 Apr 2016 (555.4 KB)
National Environmental Standard, Plantation Forestry, 10 August 2015
13 Aug 2015 (582.4 KB)
Environment Court Draft Practice Note, 27 June 2014
30 Jun 2014 (405.2 KB)
Proposed Amendments to the National Policy Statement for Freshwater Management 2011, 4 February 2014
04 Feb 2014 (538.5 KB)
Activity classifications under the EEZ Act: offshore activities discussion document, 25 September 2013
25 Sep 2013 (419.5 KB)
Family law
Law Commission - Adult Decision-Making Capacity
, 10 March 2023
Family Violence Act 2018 Information Sharing Guidance, 12 March 2019
14 Mar 2019 (204.7 KB)
Family Court review, further consultation, 1 March 2019
05 Mar 2019 (646.4 KB)
Family Court Review, 12 November 2018
13 Nov 2018 (1.0 MB)
National Care Standards draft regulations, 10 May 2018
15 May 2018 (590.3 KB)
Integrated Domestic Violence Court model, 29 August 2017
30 Aug 2017 (432.0 KB)
Family Violence Risk Assessment and Management draft framework, 15 September 2016
16 Sep 2016 (550.1 KB)
United Nations Convention on Rights of the Child, NZ 5th periodic review: NZLS shadow report, 2 November 2015
04 Nov 2015 (557.9 KB)
Family Violence Review, 9 October 2015
09 Oct 2015 (689.1 KB)
United Nations Convention on Rights of the Child, draft government report-13 March 2015
17 Mar 2015 (519.9 KB)
Vulnerable Children legal aid, 16 December 2014
17 Dec 2014 (541.8 KB)
Domestic violence: Improving information sharing between courts, 7 November 2014
11 Nov 2014 (447.5 KB)
Domestic Violence/Family Courts draft Rules, 5 June 2014
09 Jun 2014 (437.2 KB)
New Family Legal Support Service, 21 November 2013
21 Nov 2013 (495.2 KB)
Health law
Transforming our Mental Health Law – discussion document, 27 January 2022
27 Jan 2022 (262 KB)
Draft National Ethical Standards for Health and Disability Research, 18 September 2018
18 Sep 2018 (380.5 KB)
Increasing Rates of Deceased Organ Donation, 26 July 2016
27 Jul 2016 (420.3 KB)
Informed Consent and Assisted Reproductive Technology – proposed advice to the Minister of Health, 4 September 2015.
04 Sep 2015 (388.4 KB)
Health and disability research ethics, 26 February 2015
03 Mar 2015 (534.2 KB)
Import and Export of Gametes and Embryos: Proposed Advice to the Minister of Health, 19 March 2014
19 Mar 2014 (342.0 KB)
Proposed Guidelines for the Posthumous Use of Gametes, Reproductive Tissue and Stored Embryos
21 October 2020
Psychoactive Substances Regulations: a consultation document, 17 March 2014
18 Mar 2014 (440.7 KB)
Review of the Health and Disability Commissioner Act 1994 and Code of Health and Disability Consumers’ Rights, 17 February 2014
19 Feb 2014 (495.6 KB)
NEAC Draft Advice: Ethical challenges in advance care planning, 13 December 2013
16 Dec 2013 (424.1 KB)
Immigration law
Feedback on proposed changes to Immigration & Protection Tribunal Practice Notes
, 31 May 2023
Refugee Status Branch, Draft Guidelines for persons presenting with serious mental health issues – feedback, 27 June 2019
27 Jun 2019 (265.3 KB)
Immigration New Zealand, complaints policy implementation-feedback, 1 March 2019
05 Mar 2019 (207.0 KB)
Immigration Protection Tribunal, draft Practice Notes 2018, 12 April 2018
16 Apr 2018 (505.8 KB)
Immigration Advisers Licensing Act 2007, proposed amendments – consultation document, 23 March 2018
26 Mar 2018 (385.5 KB)
Immigration New Zealand, Complaints Policy Feedback, 18 October 2017
19 Oct 2017 (383.7 KB)
Refugee Status Branch, draft Confidentiality Guidelines, 14 September 2017
15 Sep 2017 (528.3 KB)
Children or Minors in the Refugee Status Process, revised draft guidelines, 3 March 2017
03 Mar 2017 (506.4 KB)
Refugee Status Branch, Minors and Children in the Refugee Status Process draft guidelines, 26 September 2016
03 Oct 2016 (468.5 KB)
INZ Best Practice for Immigration Advisers IAC 16-02, 29 August 2016
01 Sep 2016 (578.3 KB)
Lawyers’ employee exemption, Immigration Advisers Licensing Act 2007, 1 April 2016
05 Apr 2016 (395.8 KB)
Immigration and Protection Tribunal, Publication of Decisions draft Practice Note, 1 December 2015
02 Dec 2015 (380.4 KB)
Industry Partnership between INZ and the Immigration Professionals Industry, 22 July 2014
22 Jul 2014 (376.8 KB)
Property law
Regulation of Residential Property Managers
, 7 April 2022 (827 KB)
Review of Succession Law IP46, 17 June 2021
, 30 June 2021 (1092 KB)
Retirement Villages-White Paper, 25 March 2021
, 25 Mar 2021 (219 KB)
Overseas Investment Act review, phase 2 consultation, 24 May 2019
27 May 2019 (262.9 KB)
Relationship Property Review: Preferred Approach, 13 December 2018
14 Dec 2018 (634.5 KB)
Residential Tenancies Act review, 29 October 2018
31 Oct 2018 (475.0 KB)
Relationship Property Review: Issues Paper 41, 27 February 2018
02 Mar 2018 (899.9 KB)
Exposure draft Trusts Bill, further points, 17 May 2017
22 May 2017 (571.2 KB)
Real Estate Agents Act, NZIF exemption-draft regs, 7 March 2017
24 Mar 2017 (317.9 KB)
Unit Titles Act review, 2 March 2017
03 Mar 2017 (694.7 KB)
Exposure draft Trusts Bill, 16 January 2017
17 Jan 2017 (539.3 KB)
Proposed Cadastral Survey Rules: Greater Christchurch, 10 October 2016
10 Oct 2016 (436.5 KB)
Enduring powers of attorney, draft forms, 14 July 2016
18 Jul 2016 (424.0 KB)
Real Estate Agents Act: NZIF exemption application, 29 June 2016
01 Jul 2016 (450.6 KB)
Earthquake Commission Act review, 11 September 2015
15 Sep 2015 (394.1 KB)
Land Access for Telecommunications, 24 July 2015
30 Jul 2015 (412.2 KB)
Building Act emergency management proposals, 15 July 2015
15 Jul 2015 (595.7 KB)
Review of Trust Law in New Zealand: 6th issues paper, Commission's preferred approach, 27 March 2013
28 Mar 2013 (5.8 MB)
Rule of law and human rights
Review of Standing Orders 2023 – proposals for entrenchment,
3 February 2023
Review of Standing Orders 2023
, 16 September 2022
Review of the Intelligence and Security Act 2017
, 13 June 2022
A legislative response to modern slavery and worker exploitation
, 7 June 2022
Proposals against the incitement of hatred and discrimination
, 12 August 2021
Health Information Privacy Code – consultation
, 26 August 2020
Inquiry into Parliamentary Scrutiny of Confirmable Instruments, 22 April 2020
22 Apr 2020 (226.1 KB)
Telecommunications Information Privacy code consultation, 28 February 2020
02 Mar 2020 (200.9 KB)
Review of Standing Orders 2020, 31 October 2019
05 Nov 2019 (267.3 KB)
Register of Lawyers – potential Rules change, personal safety and privacy concerns, 17 September 2019
17 Sep 2019 (208.2 KB)
United Nations Committee against Torture, NZ 7th periodic review – draft government report, 18 June 2019
18 Jun 2019 (303.2 KB)
Official Information Act consultation, 24 April 2019
29 Apr 2019 (306.6 KB)
Police/Registrar-General, information sharing agreement consultation, 6 November 2018
07 Nov 2018 (415.3 KB)
Targeting serious crime – extending information-sharing (SFO, Customs), 2 November 2018
05 Nov 2018 (401.1 KB)
Reform of the State Sector Act 1988 – discussion document, 4 October 2018
04 Oct 2018 (499.9 KB)
Family and Whanau Violence Legislation Bill, draft Information-Sharing Guidelines – consultation, 3 September 2018
04 Sep 2018 (540.7 KB)
United Nations: Universal Periodic Review, NZLS shadow report, 12 July 2018
19 Jul 2018 (512.9 KB)
Open Government Partnership/access to legislation, 12 September 2017
14 Sep 2017 (372.8 KB)
Privacy Codes: intelligence & security disclosures, 10 July 2017
10 Jul 2017 (472.1 KB)
Mental Health and Human Rights, 28 February 2017
01 Mar 2017 (565.4 KB)
MOJ/Crown Law proposed AISA, 27 January 2017
02 Feb 2017 (462.9 KB)
Court Information AISA, 23 December 2016
09 Jan 2017 (445.1 KB)
Standing Orders Review, 25 November 2016
29 Nov 2016 (461.5 KB)
DNC, WHOIS searches, suppression applications, 7 June 2016
07 Jun 2016 (346.3 KB)
United Nations: ICCPR 6th periodic report, NZLS shadow report, 9 February 2016
10 Feb 2016 (563.4 KB)
DNC, WHOIS registrant searches, privacy issues, 2 February 2016
03 Feb 2016 (541.7 KB)
National emergencies legislative framework, RRC inquiry – further information, 7 December 2015
14 Dec 2015 (560.3 KB)
Intelligence and Security Review, 18 August 2015
18 Aug 2015 (480.3 KB)
National emergencies legislative framework, Regulations Review Committee inquiry, 31 July 2015
31 Jul 2015 (422.1 KB)
Customs and Excise Act 1996 review, 1 May 2015
04 May 2015 (479.1 KB)
Environment Canterbury Review, 1 May 2015
04 May 2015 (391.3 KB)
United Nations: ICCPR – NZ 6th periodic review – draft Government report; 23 February 2015
23 Feb 2015 (587.5 KB)
UN Convention against Torture, NZ 6th periodic review: shadow report, 13 February 2015
16 Feb 2015 (737.9 KB)
Targeting serious crime – IRD/Police information sharing, 5 December 2014
08 Dec 2014 (371.5 KB)
NZ Business Number, privacy issues-11 April 2014
11 Apr 2014 (383.2 KB)
Disallowable instruments that are not legislative instruments (DINLIs) – submission to Regulations Review Committee inquiry into oversight, 4 April 2014
08 Apr 2014 (466.5 KB)
United Nations: ICCPR – NZ 6th periodic report – list of issues prior to reporting, 5 March 2014
10 Mar 2014 (505.1 KB)
United Nations: Universal Periodic Review – comments on the draft New Zealand UPR Report, 19 September 2013
23 Sep 2013 (393.6 KB)
Tax law
Main home exclusion to the bright-line test – absences from the main home
, 29 May 2023
Charities – Business Income Exemption
, 31 January 2023
Income Tax – IS 13/01 tax avoidance and interpretation of sections BG 1 and GA 1 of the Income Tax Act
, 30 November 2022
GST – Section 58 – Specified agents of incapacitated persons, and mortgagees in possession
, 9 November 2022
Application of section CZ 39 bright-line test to certain family and close relationship transactions
, 11 October 2022
Re: IRD ED0240 Disputes process
, 15 June 2022
Re: Dividend integrity and personal services income attribution - Government discussion document
, 26 April
2022 (268KB)
Re: The role of digital platforms in the taxation of the gig and sharing economy
, 20 April 2022 (243KB)
Re: Officials Issues Paper - Tax Administration in a Digital World
, 30 March 2022 (662KB)
Deductibility of costs incurred due to COVID-19
, 9 March 2022
Re: ED0237 Section 17GB notices – the Commissioner’s power to obtain information for tax policy purposes
, 31 January 2022 (222 KB)
Cross-border workers: issues and options for reform
, 25 November 2021 (259 KB)
ED0235: reporting requirements for domestic trusts (draft operational statement)
, 25 November 2021 (246 KB)
Reporting requirements for domestic trusts, issues paper
, 15 November 2021 (220 KB)
PUB00305: tax avoidance BG 1 and GA 1 of the Income Tax Act 2007, 14 April 2021
, 21 April 2021 (306 KB)
IRRUIP15 - Income tax, trusts and the Australia - New Zealand Double Tax Agreement, 26 March 2021
, 31 March 2021 (217 KB)
Tax treatment of cryptoassets – blockchain forks, airdrops
, 24 February 2021
PUB00359a & PUB00359b, charities business exemption
, 15 February 2021
PUB00364: Employee share schemes (specific interpretive issues)
, 23 December 2020
PUB00332 GST – unconditional gifts, revised draft
, 16 December 2020
PUB00381: do certain supplies wholly or partly consist of land for the purposes of the CZR rules?
, 12 November 2020
PUB00326: minor development or division work, revised examples, 25 June 2020
(179 KB)
Goods and Services Tax – GST and agency
, 23 October 2020
ED0223: Non-resident employers obligations, cross-border employment
, 2 September 2020
GST – unconditional gifts, 29 May 2020
02 Jun 2020 (284.2 KB)
GST Policy Issues – Issues Paper, 26 May 2020
26 May 2020 (296.9 KB)
Investment in US Limited Liability Companies, 13 May 2020
14 May 2020 (253.1 KB)
Income tax – tax issues arising from ownership of overseas rental property, 13 May 2020
14 May 2020 (175.5 KB)
Unclaimed Money Act 1971 review, 28 February 2020
02 Mar 2020 (202.7 KB)
Charities and donee organisations, 25 February 2020
26 Feb 2020 (274.7 KB)
Purchase price allocation, 18 February 2020
19 Feb 2020 (209.0 KB)
Habitual buying and selling of land, (proposed draft amendments), 3 February 2020
04 Feb 2020 (230.5 KB)
Income tax - when is development or division work minor, 20 December 2019
23 Jan 2020 (217.0 KB)
GST treatment of short-stay accommodation, beneficiaries and trustees renting, 10 December 2019
12 Dec 2019 (249.1 KB)
Holding costs for privately used land that is taxable on sale, 1 November 2019
05 Nov 2019 (206.6 KB)
Habitual buying and selling of land, 23 October 2019
24 Oct 2019 (201.8 KB)
Distributions from foreign trusts, 12 September 2019
12 Sep 2019 (209.3 KB)
Income tax — application of discretion in section 18D(2) TAA – an exception to confidentiality, 16 August 2019
20 Aug 2019 (289.1 KB)
Income tax - application of ESSR rules to employer issued crypto-assets provided to an employee, 15 August 2019
15 Aug 2019 (173.3 KB)
Employer issued cryptocurrency, 28 June 2019
02 Jul 2019 (187.4 KB)
Charities Act 2005 review, 13 June 2019
13 Jun 2019 (292.9 KB)
Business premises exclusion (bright line test), 12 June 2019
12 Jun 2019 (241.3 KB)
Business premises exclusion (section CB 19), 12 June 2019
12 Jun 2019 (254.2 KB)
Cryptocurrency – salary, wages and bonuses, 7 May 2019
05 Jun 2019 (182.9 KB)
Donee organisations, factsheet wholly or mainly, 22 August 2018
17 May 2019 (388.9 KB)
Short stay accommodation, 21 March 2019
25 Mar 2019 (198.0 KB)
Voluntary Disclosures, 4 February 2019
11 Feb 2019 (245.7 KB)
PUB00311: Payment to family members, 14 December 18
18 Dec 2018 (375.8 KB)
Leasing: NZ IFRS 16, 29 November 2018
29 Nov 2018 (286.9 KB)
Tax Working Group – Interim Report – New Zealand tax Lawyers comments, 28 11 18
29 Nov 2018 (300.1 KB)
Interpretation statement: Tax treatment of costs of resource consents, 9 November 2018
15 Nov 2018 (365.2 KB)
PUB00299: GST – zero-rating of services related to land, 9 November 2018
15 Nov 2018 (369.3 KB)
Income tax: bright-line test – farmland and main home exclusions – sale of lifestyle blocks, 11 October 2018
16 Oct 2018 (377.1 KB)
Income tax: bright-line test – main home exclusions – sale of subdivided section, 11 October 2018
16 Oct 2018 (374.3 KB)
BEPS: Permanent establishment anti avoidance rules - draft guidance, 12 October 2018
16 Oct 2018 (518.5 KB)
Income Tax: Donee Organisations – Meaning of Wholly or Mainly Applying Funds To Specified Purposes Fact Sheet, 22 August 2018
26 Sep 2018 (388.9 KB)
Public Rulings Issues Paper No 11: Whether remuneration paid to an employee in cryptocurrency is subject to PAYE or FBT, 6 August 2018
06 Aug 2018 (526.3 KB)
GST on assets sold by non-profit bodies, 11 June 2018
14 Jun 2018 (380.2 KB)
Taxation of Trusts (further consultation), 13 April 2018
19 Apr 2018 (411.1 KB)
Application of the Common Reporting Standard to corporate trustees within a professional group, 27 March 2018
28 Mar 2018 (363.9 KB)
CRS and Corporate Trustees, 7 February 2018
08 Feb 2018 (398.3 KB)
When is an arrangement considered to be “materially different” from the arrangement identified in a private or product ruling?
01 Feb 2018 (383.1 KB)
Donee organisations – meaning of wholly or mainly applying funds to specified purposes within New Zealand, 30 November 2017
01 Dec 2017 (1.2 MB)
Can a fit-out of an existing building be "improvements" for the purposes of s CB11? 17 November 2017
17 Nov 2017 (508.6 KB)
Tax treatment of feasibility and black hole expenditure: further consultation, 6 October
10 Oct 2017 (451.2 KB)
PUB00258: Whether full or partial disposal where a person contributes an asset to a partnership as a capital contribution, 28 September 2017
28 Sep 2017 (527.9 KB)
Loss offset elections between group companies (ED0198), 18 August 2017
21 Aug 2017 (497.9 KB)
Taxation of Trusts, 12 July 2017
13 Jul 2017 (455.1 KB)
Black Hole and Feasibility Expenditure, 6 July 2017
07 Jul 2017 (396.2 KB)
PUB00277(a) and (b) GST — Unit Trusts, 15 May 2017
17 May 2017 (592.2 KB)
Trustee Capacity Amendment, 20 January 2017
09 May 2017 (411.0 KB)
Base Erosion and Profit Shifting: Strengthening Our Interest Limitation Rules, 1 May 2017
02 May 2017 (509.1 KB)
Base Erosion and Profit Shifting: Transfer Pricing and Permanent Establishment Avoidance, 1 May 2017
02 May 2017 (504.3 KB)
Income Tax Treatment of Patents, 13 April 2017
13 Apr 2017 (636.5 KB)
Automatic Exchange of Information — draft guidance, 2 March 2017
03 Mar 2017 (537.7 KB)
Retrospective adjustments to salaries paid to shareholder-employees, January 27 2017
01 Feb 2017 (465.1 KB)
Automatic Exchange of Information — Excluded Entities and Excluded Accounts Lists, 1 February 2017
01 Feb 2017 (474.6 KB)
PUB00220, Date of acquisition of land, revised draft, 15 December 2016
10 Jan 2017 (524.7 KB)
Treatment of Bloodstock Breeding Partnership - PUB00290, 21 December 2016
09 Jan 2017 (431.7 KB)
QWB00082 – Income Tax Deductibility of Farmhouse Expenses, 20 December 2016
20 Dec 2016 (459.0 KB)
Addressing Hybrid Mismatch Arrangements, 15 November 2016
15 Nov 2016 (654.1 KB)
PUB00280: Whether a Racing Syndicate or Partnership Can be a Registered Person, 9 November 2016
10 Nov 2016 (589.9 KB)
Title: PUB00231 – Income Tax– When is professional income derived? 21 September 2016
22 Sep 2016 (449.3 KB)
PUB00220 - Draft QWBA: Income Tax - Date of Acquisition of Land, 10 August 2016
11 Aug 2016 (464.3 KB)
Title PUB00276: Updated “permanent place of abode” extract from IS 14/01 – Tax Residence, 10 August 2016
11 Aug 2016 (445.6 KB)
PUB00228: GST Single or Multiple Supply, 8 August 2016
09 Aug 2016 (466.9 KB)
Donee organisations - clarifying when funds are applied wholly or mainly to specified purposes within New Zealand, 3 August 2016
04 Aug 2016 (662.5 KB)
Payment of shortfall penalties using losses, 18 July 2016
20 Jul 2016 (468.0 KB)
Taxation of Employee Share Schemes, 27 June 2016
30 Jun 2016 (635.5 KB)
Tax Policy Work Programme, referred attachment
28 Jun 2016 (190.5 KB)
Tax Policy Work Programme, 12 May 2016
28 Jun 2016 (316.7 KB)
PUB00259 Income Tax – Land Sale Rules – Main home and residential exclusions, 30 May 2016
31 May 2016 (569.7 KB)
Better Business Tax – Officials' Issues Paper, 30 May 2016
30 May 2016 (565.1 KB)
Government Inquiry into Foreign Trust Disclosure Rules, 20 May 2016
23 May 2016 (419.9 KB)
QWB00085 – The period for which a private or product ruling applies, 9 May 2016
09 May 2016 (482.0 KB)
PUB00260 Income Tax – Land acquired for a purpose or with an intention of disposal, 7 April 2016
07 Apr 2016 (526.7 KB)
PUB00227: Are Proceeds from the Sale of Gold Income? 5 April 2016
07 Apr 2016 (547.6 KB)
Implementing the global standard on automatic exchange of information, 31 March 2016
31 Mar 2016 (601.3 KB)
ED0183: Child Support and domestic maintenance amendments to assessments, 22 March 2016
22 Mar 2016 (399.3 KB)
Making Tax Simpler: Towards a New Tax Administration Act, 19 February 2016
25 Feb 2016 (596.1 KB)
Making Tax Simpler: Better Administration of PAYE and GST, 19 February 2016
25 Feb 2016 (716.2 KB)
PUB00223: Deductibility of Seismic Assessment Costs, 4 February 2016
05 Feb 2016 (437.5 KB)
Working for Families Tax Credits – Principal Caregiver – Meaning of ‘temporary basis', 22 January 2016
22 Jan 2016 (419.0 KB)
Income Tax Treatment of Lump Sum Settlement Payments, 22 January 2016
22 Jan 2016 (527.5 KB)
GST Treatment of Bare Trusts, 21 December 2015
21 Dec 2015 (361.6 KB)
GST Current Issues: an Officials’ Issues Paper, 4 November 2015
04 Nov 2015 (419.9 KB)
Loss grouping and imputation credits: an officials’ issues paper, 27 October 2015
29 Oct 2015 (405.3 KB)
Closely Held Companies Taxation Issues – Issues Paper, 23 October 2015
27 Oct 2015 (373.2 KB)
Residential Land Withholding Tax, Officials’ Issues Paper, 2 October 2015
05 Oct 2015 (419.6 KB)
Public Rulings Draft Work Programme 2015-16, 19 August 2015
20 Sep 2015 (276.3 KB)
PUB0220 – Income Tax – Date of Acquisition of Land, 17 September
17 Sep 2015 (525.1 KB)
Scenarios on Tax Avoidance PUB00236, 29 July 2015
30 Jul 2015 (390.2 KB)
Bright-line test for sales of residential property, an officials’ issues paper, 27 July 2015
28 Jul 2015 (468.3 KB)
NRWT Related Party and Branch Lending, 3 July 2015
09 Jul 2015 (432.3 KB)
Officials’ Issues Paper – Simplifying the collection of tax on employee share schemes, 5 May 2015
07 May 2015 (399.5 KB)
Taxation (Annual Rates, Research and Development, and Remedial Matters) Bill
04 May 2015 (533.3 KB)
QWB00078 GST: non-profit bodies – registration, accounting for GST, de-registration, 24 April 2015
29 Apr 2015 (415.1 KB)
IRRUIP8: Unit trusts – whether more than one unit holder is required, 20 April 2015
23 Apr 2015 (546.5 KB)
PUB0219 Whether the cost of acquiring an option is part of the cost of acquiring revenue account land, 20 April 2015
23 Apr 2015 (400.1 KB)
Related Parties Debt Remission issues paper, 13 April 2015
13 Apr 2015 (420.9 KB)
INS0109: GST and Retirement Villages, 7 April 2015
07 Apr 2015 (280.1 KB)
ED0164 - GST and the costs of sale associated with mortgagee sales, 27 March 15
30 Mar 2015 (517.2 KB)
PUB0213: Income Tax – Deductibility of Interest Payments – Roberts and Smith, 17 March 2015
18 Mar 2015 (398.2 KB)
QWB0040: Income Tax – Disposal of Land 5 February 2015
09 Feb 2015 (385.6 KB)
Draft Public Ruling PUB0209: Income Tax - Treatment of beneficiary as settlor, 3 February 2015
04 Feb 2015 (519.4 KB)
Income Tax: QWB0136: Deductibility of Guarantee Payments, 30 January 2015
02 Feb 2015 (495.5 KB)
PUB0210-GST-Late Return Charges, 30 October 2014
31 Oct 2014 (452.8 KB)
XPB0041, Timing of disposal and derivation of income from trading stock; 2 September 2014
02 Sep 2014 (354.0 KB)
Income Tax, QWBA0118: meaning of excessive remuneration, 5 August 2014
05 Aug 2014 (406.6 KB)
GST Treatment of Bodies Corporate, 18 July 2014
18 Jul 2014 (433.4 KB)
QWB0135: Income Tax: Scenarios on tax avoidance, 4 July 2014
04 Jul 2014 (481.0 KB)
IRD consultation on CFC and FIF remedials, 26 June 2014
26 Jun 2014 (250.3 KB)
QWB0124: Income Tax – Costs of demolishing an existing building on a building site, 19 May 2014
20 May 2014 (344.3 KB)
ED0162 - Requests to amend assessments
17 Apr 2014 (436.9 KB)
INS0123-Income Tax: consumable aids, 31 January 2014
31 Jan 2014 (349.9 KB)
Income Tax-Australian source income earned by Australian limited partnership and foreign tax credits, 13 December 2013
16 Dec 2013 (431.0 KB)
Black Hole R&D Expenditure, 13 December 2013
13 Dec 2013 (381.0 KB)
Income tax – Entry of a new partner into a partnership – effect on continuing partners (draft QWB0101) and GST – Transfer of interest in a partnership (draft QWB0132); 21 November 2013
21 Nov 2013 (345.3 KB)
The treatment of expenditure incurred for dual outcomes, 29 October 2013
29 Oct 2013 (353.3 KB)
Income tax – Depreciation roll-over relief for Canterbury, 23 September 2013
23 Sep 2013 (436.3 KB)
R&D Tax Losses, 29 August 2013
29 Aug 2013 (156.4 KB)
Clarifying the tax consequences for deregistered charities, 23 August 2013
23 Aug 2013 (360.3 KB)
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