Tax Papers Budget 2010 Information Release
Page updated 8 Jul 2010, 1.55pm
Documents on this page are the advice the government received from Treasury (and in many cases Inland Revenue) regarding the final Tax Working Group report and the development of the 2010 Budget tax package. This includes Treasury reports; Inland Revenue reports; joint reports; Cabinet papers and minutes; aide memoires and briefing notes.
Many of the documents released here contain data provided by Statistics New Zealand, from the Survey of Family, Income and Employment and the Household Economic Survey. This data was provided in a secure environment designed to give effect to the confidentiality provisions of the Statistics Act 1975. The analysis and any errors contained in these reports are those of the authors, not Statistics New Zealand.
Documents
See Deletions to Documents on the Budget 2010 Information Release home page for an explanation of why deletions may have been made to some of these documents.
Documents are listed in date order with the oldest at top. Documents are available in Adobe PDF format only. HTML versions can be supplied on request from Information Services at the Treasury.
Using PDF Files
Using PDF Files
| Doc. Date | Type | Title | View/Download |
|---|---|---|---|
| 3 Dec 2009 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2009/2514 - Potential Tax Base Broadening and Maintenance Measures Released 8 Jul 2010 |
b10-t2009-2514.pdf (57 KB) |
| 8 Dec 2009 | Aide Memoire | Budget Process for Potential Tax Reform Released 8 Jul 2010 |
b10-am-tsy-bpptr-8dec09.pdf (29 KB) |
| 18 Dec 2009 | Joint Treasury/Inland Revenue Report | T2009/2765 - Process for Consideration of Tax Reform in Budget 2010 Released 8 Jul 2010 |
b10-t2009-2765.pdf (47 KB) |
| 18 Dec 2009 | Treasury Report | T2009/2747 - Why Do Foreign-owned Firms Perform Better than New Zealand-owned Firms Released 8 Jul 2010 |
b10-t2009-2747.pdf (102 KB) |
| 18 Dec 2009 | Treasury Report | T2009/2714 - Where to From Here for Tax Reform? Released 8 Jul 2010 |
b10-t2009-2714.pdf (217 KB) |
| 19 Jan 2010 | Regulatory Impact Statement | Regulatory Impact Statement - Options for tax reform for inclusion in Budget 2010 Released 8 Jul 2010 |
b10-ris-tsy-otr-19jan10.pdf (99 KB) |
| 20 Jan 2010 | Joint Treasury/Inland Revenue Report | T2010/36 - Cabinet Paper - Options for Tax Reform in Budget 2010 Released 8 Jul 2010 |
b10-t2010-36.pdf (67 KB) |
| 28 Jan 2010 | PAD report | PAD2010/6 - Where to From Here for Tax Reform? Rate alignment and the company rate Released 8 Jul 2010 |
b10-pad2010-6.pdf (95 KB) |
| 29 Jan 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/73 - Implementation of Tax Reform Package Released 8 Jul 2010 |
b10-t2010-73.pdf (117 KB) |
| 29 Jan 2010 | Aide Memoire | PAD2010/92 - Costing Denial of Building Depreciation Deductions Released 8 Jul 2010 |
b10-am-pad2010-92.pdf (31 KB) |
| 1 Feb 2010 | Cabinet Minute | CAB Min (10) 3/2 - Options for Tax Reform in the 2010 Budget Released 8 Jul 2010 |
b10-cabmin10-3-2.pdf (26 KB) |
| 2 Feb 2010 | Aide Memoire | Block Illustrations for Tax Package Released 8 Jul 2010 |
b10-am-tsy-bitp-2feb10.pdf (92 KB) |
| 9 Feb 2010 | Aide Memoire | Property Council Reports on Building Depreciation Released 8 Jul 2010 |
b10-am-tsy-pcrbd-9feb10.pdf (115 KB) |
| 11 Feb 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/119 - Tax System Integrity and the Alignment of Tax Rates Released 8 Jul 2010 |
b10-t2010-119.pdf (189 KB) |
| 15 Feb 2010 | Joint Treasury/Inland Revenue Report | T2010/191 - Personal Tax Rate Reductions and an Increase in the GST Rate Released 8 Jul 2010 |
b10-t2010-191.pdf (249 KB) |
| 15 Feb 2010 | Aide Memoire | PAD 2010/022 - Fiscal Estimates of Depreciation Changes Released 8 Jul 2010 |
b10-pad2010-022.pdf (37 KB) |
| 16 Feb 2010 | Joint Treasury/Inland Revenue Report | T2010/202 - Budget 2010 Thin Capitalisation Rules Released 8 Jul 2010 |
b10-t2010-202.pdf (71 KB) |
| 19 Feb 2010 | Briefing Note | Ministers' Sub-Group on Tax Meeting One (22 February 2010) Released 8 Jul 2010 |
b10-bn-minsg-tm1-22feb10.pdf (64 KB) |
| 21 Feb 2010 | Briefing Note | Estimates of the Impact on the Housing Market of Not Allowing Deductions for Depreciation on Investor Housing Released 8 Jul 2010 |
b10-bn-ihmnaddih-21feb10.pdf (89 KB) |
| 22 Feb 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/225 - Property Related tax issues Released 8 Jul 2010 |
b10-t2010-225.pdf (97 KB) |
| 23 Feb 2010 | Aide Memoire | Overestimated Revenues from Changing the GST Rate Released 8 Jul 2010 |
b10-am-tsy-orcgst-23feb10.pdf (31 KB) |
| 26 Feb 2010 | Joint Treasury/Inland Revenue Report | T2010/296 - Tax Rate for Savings Vehicles - Including PIEs Released 8 Jul 2010 |
b10-t2010-296.pdf (46 KB) |
| 26 Feb 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/300 - Working for Families - Integrity Issues and Removing Indexation of the Abatement Threshold Released 8 Jul 2010 |
b10-t2010-300.pdf (98 KB) |
| 1 Mar 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/299 - Changes to depreciation - Budget 2010 Released 8 Jul 2010 |
b10-t2010-299.pdf (451 KB) |
| 4 Mar 2010 | Briefing Note | Comment on Paul Dyer's Paper on Effective Tax Rates and Interest Deductibility Released 8 Jul 2010 |
b10-bn-pdpetr-4mar10.pdf (13 KB) |
| 5 Mar 2010 | Briefing Note | Ministers' Sub-Group on Tax Meeting on 8 March 2010 Released 8 Jul 2010 |
b10-bn-minsg-tm2-8mar10.pdf (114 KB) |
| 8 Mar 2010 | Briefing Note | Note to Paul Dyer: Example on Effect of Limiting Interest Deductions Released 8 Jul 2010 |
b10-bn-npd-8mar10.pdf (11 KB) |
| 8 Mar 2010 | Aide Memoire | Impact on CPI from Raising the GST Rate to 15% Released 8 Jul 2010 |
b10-am-tsy-cpigst-8mar10.pdf (28 KB) |
| 10 Mar 2010 | Aide Memoire | Delivering a Balanced Tax Package Released 8 Jul 2010 |
b10-am-tsy-dbtp-10mar10.pdf (63 KB) |
| 12 Mar 2010 | [Annex to Another Document] | Budget 2010 Tax Package - Options for Funding a 28% Company Tax Rate Released 8 Jul 2010. Annex to Aide Memoire - Delivering a Balanced Tax Package above. |
b10-bn-tp-ctr-12mar10.pdf (98 KB) |
| 12 Mar 2010 | Joint Treasury/Inland Revenue/MSD Report | T2010/339 - Implications of Changing the Tax Mix and Possible Additional Support for Certain Groups Released 8 Jul 2010 |
b10-t2010-339.pdf (223 KB) |
| 12 Mar 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/373 - The Company Tax Rate Released 8 Jul 2010 |
b10-t2010-373.pdf (100 KB) |
| 16 Mar 2010 | Briefing Note | Tax Package for Budget 2010 Released 8 Jul 2010 |
b10-bn-tp-16mar10.pdf (336 KB) |
| 18 Mar 2010 | Joint Treasury/Inland Revenue Report | T2010/421 - Options for Communicating Proposed Budget 2010 Tax Changes Released 8 Jul 2010 |
b10-t2010-421.pdf (61 KB) |
| 18 Mar 2010 | Joint Treasury/Inland Revenue Report | T2010/362 - Tax reform - Budget 2010 Released 8 Jul 2010 |
b10-t2010-362.pdf (292 KB) |
| 18 Mar 2010 | Aide Memoire | Additional Advice on Adjustments to Accommodation Supplement Released 8 Jul 2010 |
b10-am-tsy-aaaas-18mar10.pdf (42 KB) |
| 18 Mar 2010 | Aide Memoire | Delivering on the Government's Goals Requires Lowering the Company Tax Rate Released 8 Jul 2010 |
b10-am-tsy-dggrlctr-18mar10.pdf (34 KB) |
| 19 Mar 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/422 - Additional Base Broadening Measures - Budget 2010 Released 8 Jul 2010 |
b10-t2010-422.pdf (98 KB) |
| 19 Mar 2010 | Aide Memoire | Additional Advice on Corporate Tax Issues Released 8 Jul 2010 |
b10-am-tsy-aacti-19mar10.pdf (43 KB) |
| 19 Mar 2010 | Briefing Note | Budget 2010 Tax Package - Potential Impact on NZ Companies Released 8 Jul 2010 |
b10-bn-tp-pinzc-19mar10.pdf (272 KB) |
| 19 Mar 2010 | Briefing Note | Ministers' Sub-Group on Tax Meeting on 22 March 2010 Released 8 Jul 2010 |
b10-bn-minsg-tm3-22mar10.pdf (186 KB) |
| 19 Mar 2010 | Aide Memoire | Long-Period Brightline Tests Released 8 Jul 2010 |
b10-am-tsy-lpbt-19mar10.pdf (33 KB) |
| 23 Mar 2010 | Aide Memoire | Supplementary Brightline Test note Released 8 Jul 2010 |
b10-am-tsy-sbtn-23mar10.pdf (33 KB) |
| 25 Mar 2010 | Aide Memoire | Debt Impact of a Brightline Test Released 8 Jul 2010 |
b10-am-tsy-dibt-24mar10.pdf (57 KB) |
| 25 Mar 2010 | Aide Memoire | Block Illustrations for Tax Package Released 8 Jul 2010 |
b10-am-tsy-bitp-25mar10.pdf (36 KB) |
| 26 Mar 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/473 - Tax Cut Transitional Measures Released 8 Jul 2010 |
b10-t2010-473.pdf (63 KB) |
| 26 Mar 2010 | Aide Memoire | Additional Funding Options for Budget 2010 Tax Package Released 8 Jul 2010 |
b10-am-tsy-tp-afo-26mar10.pdf (97 KB) |
| 26 Mar 2010 | Aide Memoire | Implications of Changing the Tax Mix for Members of the GSF and NPF, and Possible Compensation Released 8 Jul 2010 |
b10-am-tsy-ictmm-gsf-npf-26mar10.pdf (30 KB) |
| 26 Mar 2010 | Aide Memoire | Impact of Tax Changes on the Housing Sector Released 8 Jul 2010 |
b10-am-tsy-hous-26mar10.pdf (29 KB) |
| 26 Mar 2010 | Aide Memoire | Information on Beneficiaries with Very Low Accommodation Costs Released 8 Jul 2010 |
b10-am-tsy-ibvlac-26mar10.pdf (43 KB) |
| 26 Mar 2010 | Briefing Note | Ministers' Sub-Group on Tax Agenda for Meeting 4 Released 8 Jul 2010 |
b10-bn-minsg-tm4-29mar10.pdf (107 KB) |
| 26 Mar 2010 | Treasury Report | T2010/478 - Speech 'Raising Living Standards: The Role of Tax Policy' Released 8 Jul 2010 |
b10-t2010-478.pdf (37 KB) |
| 29 Mar 2010 | Briefing Note | Budget 2010 Tax Package and the Preliminary Economic and Fiscal Outlook Released 8 Jul 2010 |
b10-bn-tp-pefo-26mar10.pdf (111 KB) |
| 30 Mar 2010 | Inland Revenue Report | IRD2010/29 - Consideration of Extension of Bi-Lateral Funding Requests - Supplementary Information to Budget 2010 paper Released 8 Jul 2010 |
b10-ird2010-29.pdf (62 KB) |
| 30 Mar 2010 | Aide Memoire | Working for Families Integrity - Options for Budget Night Legislation Released 8 Jul 2010 |
b10-am-tsy-wff-30mar10.pdf (39 KB) |
| 31 Mar 2010 | Briefing Note | Phasing Options for Personal Tax and GST Changes Released 8 Jul 2010 |
b10-bn-poptgc-31mar10.pdf (61 KB) |
| 31 Mar 2010 | Briefing Note | Taxation of Residential Rental Property Released 8 Jul 2010 |
b10-bn-torp-31mar10.pdf (37 KB) |
| 31 Mar 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/515 - Budget Tax Package - Outstanding Issues Released 8 Jul 2010 |
b10-t2010-515.pdf (136 KB) |
| 1 Apr 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/486 - GST: Accounting for Land and Other High-Value Assets Released 8 Jul 2010 |
b10-t2010-486.pdf (47 KB) |
| 7 Apr 2010 | Aide Memoire | Impact of Tax Changes on the Housing Sector - Further Analysis Released 8 Jul 2010 |
b10-am-tsy-hous-fa-7apr10.pdf (34 KB) |
| 8 Apr 2010 | Joint Treasury/Inland Revenue Report | T2010/503 - Cabinet Paper - Tax Reform Package for Budget 2010 Released 8 Jul 2010 |
b10-t2010-503.pdf (244 KB) |
| 12 Apr 2010 | Cabinet Minute | CAB Min(10) 12/10 - Tax Reform Package for Budget 2010 Released 8 Jul 2010 |
b10-cabmin-10-12-10.pdf (61 KB) |
| 13 Apr 2010 | Aide Memoire | Revenue Strategy Released 8 Jul 2010 |
b10-am-tsy-revstr-12apr10.pdf (38 KB) |
| 16 Apr 2010 | Aide Memoire | Excluding the Impact of the Tobacco Excise Increase from CPI Adjustments Released 8 Jul 2010 |
b10-am-tsy-eitei-16apr10.pdf (45 KB) |
| 19 Apr 2010 | Cabinet Minute | CAB Min (10) 13/24 - Additional Item: Excluding the Impact of the Tobacco Excise Increase from CPI Adjustments Released 8 Jul 2010 |
b10-cabmin10-13-24.pdf (21 KB) |
| 20 Apr 2010 | Joint Treasury/Inland Revenue Report | T2010/650 - Confirmation of Budget Decisions in Loss Attributing Qualifying Companies Released 8 Jul 2010 |
b10-t2010-650.pdf (37 KB) |
| 22 Apr 2010 | Joint Treasury/Inland Revenue Report | T2010/663 PAD2010/74 - Revised Revenue Strategy for Budget 2010 Released 8 Jul 2010 |
b10-t2010-663pad2010-74.pdf (42 KB) |
| 26 Apr 2010 | Joint Treasury/Inland Revenue Report | T2010 /691 - The Need for Integrity Protection Measures Released 8 Jul 2010 |
b10-t2010-691.pdf (56 KB) |
| 26 Apr 2010 | Cabinet Minute | CAB Min (10) 14/6A - Confirmation of Budget Decisions in Loss Attributing Qualifying Companies Released 8 Jul 2010 |
b10-cabmin10-14-6a.pdf (21 KB) |
| 26 Apr 2010 | Treasury Report | T2010/700 - Treasury Technical Note to be Released on Budget Day on Impact of Tax Package on Forecasts Released 8 Jul 2010 |
b10-t2010-700.pdf (33 KB) |
| 27 Apr 2010 | Treasury Report | T2010/713 - Revised Estimate of Savings from Excluding Tobacco Prices from CPI-Based Adjustments to NZ Superannuation, Benefits and Family Tax Credits Released 8 Jul 2010 |
b10-t2010-713.pdf (48 KB) |
| 28 Apr 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/716 - Further depreciation issues - Budget 2010 Released 8 Jul 2010 |
b10-t2010-716.pdf (90 KB) |
| 28 Apr 2010 | Aide Memoire | Impact of Tobacco Excise Increase on CPI Adjustments to GSF and NPF Released 8 Jul 2010 |
b10-am-tsy-itei-28apr10.pdf (29 KB) |
| 29 Apr 2010 | Aide Memoire | Excluding the Impact of the Tobacco Excise Increase from CPI Adjustments for GSF and NPF payments Released 8 Jul 2010 |
b10-am-tsy-eitei-29apr10.pdf (32 KB) |
| 30 Apr 2010 | Joint Treasury/Inland Revenue Report | T2010/732 PAD2010/83 - GST: Zero-rating land transactions Released 8 Jul 2010 |
b10-t2010-732pad2010-83.pdf (44 KB) |
| 30 Apr 2010 | Aide Memoire | Potential Impacts on ACC from Tax Changes Released 8 Jul 2010 |
b10-am-tsy-acc-30apr10.pdf (30 KB) |
| 3 May 2010 | Joint Treasury/Inland Revenue/Social Development Report | T2010/753 - Approach to Non-Standard Tax Codes in the Compensation Package Released 8 Jul 2010 |
b10-t2010-753.pdf (65 KB) |
| 3 May 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/735 - Australia Releases Henry Tax Review Released 8 Jul 2010 |
b10-t2010-735.pdf (81 KB) |
| 6 May 2010 | Aide Memoire | Distributional Measures in Relation to Tax Changes Released 8 Jul 2010 |
b10-am-tsy-dmrtc-6may10.pdf (103 KB) |
| 7 May 2010 | Joint Treasury/Inland Revenue Report | T2010/791 PAD2010/95 - Miscellaneous items for inclusion in the Taxation (Budget Measures) Bill 2010 Released 8 Jul 2010 |
b10-t2010-791pad2010-95.pdf (40 KB) |
| 7 May 2010 | Treasury Report | T2010/788 - Statement Required by Section 73 of the New Zealand Superannuation and Retirement Income Act 2001 Released 8 Jul 2010 |
b10-t2010-788.pdf (35 KB) |
| 7 May 2010 | PAD report | PAD2010/92 - GST Rate Increase Implementation Issues Released 8 Jul 2010 |
b10-pad2010-92.pdf (74 KB) |
| 13 May 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010/778 - Memorandum for Cabinet - Approval for Introduction of Budget 2010 Tax Bills Released 8 Jul 2010 |
b10-t2010-778.pdf (51 KB) |
| 14 May 2010 | Tax Policy Report by Policy Advice Division of Inland Revenue and the Treasury | T2010824 - Release of Qualifying Company Issues Paper Released 8 Jul 2010 |
b10-t2010824.pdf (33 KB) |
| 17 May 2010 | Cabinet Minute | CAB Min (10) 17/2 - Taxation (Budget Measures) Bill: Approval for Introduction Released 8 Jul 2010 |
b10-cabmin10-17-2.pdf (23 KB) |
| 17 May 2010 | Aide Memoire | Views on Michael Littlewood's Paper 'What do New Zealanders Own and Owe? News from SOFIE 2004-2006' Released 8 Jul 2010 |
b10-am-vmlp-17may10.pdf (27 KB) |
