Personal Tax Cuts Documents Budget 2008 Information Release
Page updated 20 Jun 2008
In Budget 2008 the Government announced and legislated a programme of personal tax changes to be rolled out from 1 October 2008 to 1 April 2011.
The Treasury has released the information listed below for people interested in the development of Government policy on these tax changes. The information comprises documents that show the key policy developments of the tax package, and include:
- aide-memoires provided to the Office of the Minister of Finance from Treasury covering, among other things, background information, tax scenario costings, practical implications and logistics;
- Treasury reports to the Minister of Finance providing advice on the tax package; and
- Cabinet papers and minutes.
This is the complete set of papers in respect of the options considered by Ministers.
Note: See Deletions to Documents on the Budget 2008 Information Release home page for an explanation of why deletions may have been made to some of these documents.
Documents are available in Adobe PDF format only. HTML versions can be supplied on request from Information Services at the Treasury. With the exception of the first document, documents are listed in chronological order.
Using PDF Files
Using PDF Files
| Doc. Date | Type | Title | View/Download |
|---|---|---|---|
| [Jun 2008] | Briefing Note | Guide to Costing of Tax Cut Options Released 20 Jun 2008. This note outlines the methods used to determine the fiscal cost of tax cut options during the policy development process. |
b08-bn-gctco-jun08.pdf (26 KB) |
| 17 Sep 2007 | Aide Memoire | The New Zealand Tax System over the Medium-Term: Preliminary Analysis Released 20 Jun 2008 |
b08-am-nztsomt-17sep07.pdf (63 KB) |
| 21 Sep 2007 | Aide Memoire | Marginal and Average Tax Rates Over Time Released 20 Jun 2008 |
b08-am-tsy-mof-21sep07.pdf (58 KB) |
| 22 Oct 2007 | Aide Memoire | Tax Change Scenarios Released 20 Jun 2008. Includes an Annex: Details on Tax Scenarios. |
b08-am-tsy-mof-22oct07.pdf (135 KB) |
| 25 Oct 2007 | Aide Memoire | Examining Alternative Personal Tax Scenarios Released 20 Jun 2008 |
b08-am-tsy-mof-25oct07.pdf (272 KB) |
| 5 Nov 2007 | Aide Memoire | Personal Tax Reforms Released 20 Jun 2008 |
b08-am-tsy-mof-5nov07.pdf (39 KB) |
| 6 Nov 2007 | Aide Memoire | Note: Tax Rebates, Tax-free Zones and Tax Allowances Released 20 Jun 2008 |
b08-am-tsy-mof-6nov07.pdf (28 KB) |
| 7 Nov 2007 | Aide Memoire | Tax Scenarios Released 20 Jun 2008 |
b08-am-tsy-mof-7nov07.pdf (11 KB) |
| 15 Nov 2007 | Aide Memoire | Tax Scenarios Released 19 June 2008 |
b08-am-tsy-mof-15nov07.pdf (143 KB) |
| 23 Nov 2007 | Aide Memoire | Tax Scenarios 23 November Released 19 June 2008 |
b08-am-tsy-mof-23nov07.pdf (37 KB) |
| [7 Dec 2007] | Treatment of NZ Super in Tax Change Scenarios Released 20 Jun 2008 |
b08-em-tsy-mof-7dec07.pdf (44 KB) | |
| 10 Dec 2007 | Aide Memoire | Supporting Information to Inform Potential Tax Changes Released 20 Jun 2008 |
b08-am-tsy-mof-a-10dec07.pdf (149 KB) |
| 10 Dec 2007 | Aide Memoire | Practical Implications of Introducing a Tax Change on 1 October 2008 Released 20 Jun 2008 |
b08-am-tsy-mof-b-10dec07.pdf (33 KB) |
| 18 Jan 2008 | Aide Memoire | Tax Strategy: Potential Changes in Practice Released 20 Jun 2008 |
b08-am-tsy-mof-18jan08.pdf (125 KB) |
| 15 Feb 2008 | Aide Memoire | Personal Tax Changes: Ready Reckoner Released 20 Jun 2008 |
b08-am-tsy-mof-15feb08.pdf (42 KB) |
| 25 Feb 2008 | Aide Memoire | Phased Scenario of 21 February Released 20 Jun 2008 |
b08-am-tsy-mof-25feb08.pdf (27 KB) |
| 3 Mar 2008 | Aide Memoire | Phased Scenario of 29 February Released 20 Jun 2008 |
b08-am-tsy-mof-3mar08.pdf (28 KB) |
| 7 Mar 2008 | Aide Memoire | Phased Scenarios of 5 March Released 20 Jun 2008 |
b08-am-tsy-mof-7mar08.pdf (29 KB) |
| 20 Mar 2008 | Treasury Report | T2008/456: Illustrative Options for Personal Tax Reductions Released 20 Jun 2008. Includes an Annex: Alternative Tax Scenarios. |
b08-t2008-456.pdf (395 KB) |
| 26 Mar 2008 | Aide Memoire | Costing for 12.5% Bottom Rate Scenario Released 20 Jun 2008. Includes an Annex. |
b08-am-tsy-mof-26mar08.pdf (50 KB) |
| [3 Apr 2008] | Aide Memoire | Scenario Variations: 3 April 2008 Released 20 Jun 2008 |
b08-am-tsy-mof-3apr08.pdf (31 KB) |
| 4 Apr 2008 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury |
T2008/575: Personal Tax Cuts - Consequential Impacts Released 20 Jun 2008 |
b08-t2008-575.pdf (84 KB) |
| 8 Apr 2008 | Aide Memoire | Stocktake of Distributional Analysis for Personal Tax Changes Released 20 Jun 2008 |
b08-am-tsy-mof-8apr08.pdf (52 KB) |
| [14 Apr 2008] | Cabinet Business Committee Paper | Budget 2008 Personal Tax Package - Sharing the Dividends Released 20 Jun 2008 |
b08-cbcmem-14apr08.pdf (103 KB) |
| 14 Apr 2008 | Aide Memoire | Benefit to Superannuitants under Proposed Package (Scenario A) Released 19 June 2008 |
b08-am-tsy-mof-14apr08.pdf (17 KB) |
| 14 Apr 2008 | Cabinet Minute | CAB Min (08) 14/9: Budget 2008 Personal Tax Package: Sharing the Dividends Released 20 Jun 2008 |
b08-cabmin08-14-9.pdf (38 KB) |
| 29 Apr 2008 | Aide Memoire | Costs and Distributional Details for Scenarios A and B Released 20 Jun 2008 |
b08-am-tsy-mof-29apr08.pdf (45 KB) |
| 30 Apr 2008 | Aide Memoire | Indexing Working for Families from 1 October 2008 Released 19 June 2008 |
b08-am-tsy-mof-30apr08.pdf (27 KB) |
| 2 May 2008 | Treasury Report | T2008/772: Finalising the Budget 2008 Personal Tax Package Released 20 Jun 2008. Includes an Annex: [Scenarios]. |
b08-t2008-772.pdf (135 KB) |
| 2 May 2008 | Aide Memoire | Should There Be a New Tax Code for Secondary Income from 1 October 2008? Released 20 Jun 2008 |
b08-am-tsy-mof-2may08.pdf (14 KB) |
| 6 May 2008 | Aide Memoire | Benefit to Superannuitants under Proposed Package Released 20 Jun 2008 |
b08-am-tsy-mof-6may08.pdf (19 KB) |
| [12 May 2008] | Cabinet Paper | Budget 2008 Personal Tax Package - Final Decisions Released 20 Jun 2008 |
b08-cabmem-12may08.pdf (55 KB) |
| 12 May 2008 | Cabinet Minute | CAB Min (08) 18/17: Additional Item: Budget 2008 Personal Tax Package - Final Decisions Released 20 Jun 2008 |
b08-cabmin08-18-17.pdf (39 KB) |
