Tax Issues Papers
The Government publishes discussion papers and consults on tax issues.
Tax issues papers are released jointly by the Treasury and the Policy Advice Division of the Inland Revenue Department (IRD) and/or the Ministry of Economic Development, or by Government ministers.
The Policy Advice Division of IRD maintains a list of Tax Issues Papers and Discussion Documents, including an archive of previous Tax Issues Papers where the deadline for submissions has passed. That site also has information on how to make a submission to the Policy Advice Division on tax issues papers.