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Information release

Business Tax Reform Documents - Budget 2007 Information Release

Issue date: 
Thursday, 28 June 2007
Status: 
Not Current
Version note: 

This information release page and its linked files are no longer actively updated. They remain publicly available but have 'Archived' status in accordance with the New Zealand Government Web Usability Standard 1.3 (1 July 2019).

Corporate author: 

In Budget 2007 the Government announced significant changes to business taxation and the business environment - to help develop a more innovative and dynamic economy better able to compete in the global marketplace.

The Treasury has released the information listed below for people interested in the development of Government policy on these business tax reforms. The information comprises documents that show key policy developments leading to these Budget announcements, particularly the Business Tax Review, and include:

  • joint reports to Ministers prepared by officials of the Treasury and Inland Revenue (IRD); and
  • various Cabinet papers.

Pages comprising this Information Release

There are six pages comprising the Budget 2007 (28 June 2007) Information Release:

Note: See Deletions to Documents on the Budget 2007 Information Release home page for an explanation of why deletions may have been made to some of these documents.

Documents

Accessible versions

Documents are available in Adobe PDF format only. Please contact [email protected] to request HTML versions.

Doc. Date Type Title View/Download
12 May 2006 Tax Policy Report T2006/671, PAD2006/091 - Implications of Tax Rate Changes for Savings Vehicles
Released 28 Jun 2007
b07-t2006-671.pdf (53 KB)

26 May 2006 Tax Policy Report T2006/871, PAD2006/114 - Base and Compliance Themes and Examples for Business Tax Review Discussion Document
Released 28 Jun 2007
b07-t2006-871.pdf (100 KB)

9 Jun 2006 Tax Policy Report T2006/669, PAD2006/094 - Proposed Changes In Tax Rates - Transitional and Consequential Issues
Released 28 Jun 2007
b07-t2006-669.pdf (64 KB)

16 Jun 2006 Tax Policy Report T2006/1010, PAD2006/130 - Business Tax Review - Discussion of Targeted Tax Credits
Released 28 Jun 2007
b07-t2006-1010.pdf (85 KB)

6 Oct 2006 Tax Policy Report T2006/1840, PAD2006/204 - Business Tax Review: Report on Submissions
Released 28 Jun 2007
b07-t2006-1840.pdf (106 KB)

17 Oct 2006 Tax Policy Report T2006/1903, PAD2006/211 - Business Tax Review - Definition of R&D
Released 28 Jun 2007
b07-t2006-1903.pdf (76 KB)

17 Oct 2006 Tax Policy Report T2006/1916, PAD2006/213 - Market Development Tax Credits
Released 28 Jun 2007
b07-t2006-1916.pdf (94 KB)

27 Oct 2006 Tax Policy Report T2006/1993, PAD2006/223 - R&D Tax Credit
Released 28 Jun 2007
b07-t2006-1993.pdf (59 KB)

27 Oct 2006 Tax Policy Report T2006/1994, PAD2006/224 - Skills Training Tax Credit
Released 28 Jun 2007
b07-t2006-1994.pdf (106 KB)

27 Oct 2006 Tax Policy Report T2006/1995, PAD2006/226 - Market Development Tax Credit Issues Paper
Released 28 Jun 2007
b07-t2006-1995.pdf (48 KB)

3 Nov 2006 Tax Policy Report T2006/1998, PAD2006/228 - Business Tax Review - Incremental and Volume Based Options for Designing Targeted Tax Credits
Released 28 Jun 2007
b07-t2006-1998.pdf (105 KB)

15 Feb 2007 Tax Policy Report T2007/112, PAD2007/22 - BTR Tax Credit Design Package: Cap and Associated Measures
Released 28 Jun 2007
b07-t2007-112.pdf (90 KB)

15 Feb 2007 Tax Policy Report T2007/113, PAD2007/030 - BTR Tax Credit Design Package: Delivery Mechanism
Released 28 Jun 2007
b07-t2007-113.pdf (138 KB)

15 Feb 2007 Tax Policy Report T2007/114, PAD2007/032 - BTR Tax Credit Design Package: Skills Training Tax Credits
Released 28 Jun 2007
b07-t2007-114.pdf (82 KB)

15 Feb 2007 Tax Policy Report T2007/115, PAD2007/029 - BTR Tax Credit Design Package: Export Market Development Tax Credits
Released 28 Jun 2007
b07-t2007-115.pdf (115 KB)

15 Feb 2007 Tax Policy Report T2007/116, PAD2007/031 - BTR Tax Credit Design Package: R&D Tax Credits
Released 28 Jun 2007
b07-t2007-116.pdf (118 KB)

16 Feb 2007 Tax Policy Report T2007/162, PAD2007/038 - Business Tax Review - Targeted Tax Credits
Released 28 Jun 2007
b07-t2007-162.pdf (57 KB)

1 Mar 2007 Tax Policy Report T2007/236, PAD2007/048 - Implications of Tax Rate Changes for Savings Vehicles
Released 28 Jun 2007
b07-t2007-236.pdf (48 KB)

1 Mar 2007 Tax Policy Report T2007/242, PAD2007/051 - Fiscal Cost - Company Cut, Savings Cut and R&D Tax Credit
Released 28 Jun 2007
b07-t2007-242.pdf (55 KB)

1 Mar 2007 Tax Policy Report T2007/246, PAD2007/013 - Consequentials to Company Tax Rate Change
Released 28 Jun 2007
b07-t2007-246.pdf (67 KB)

6 Mar 2007 Tax Policy Report T2007/266, PAD2007/057 - R&D Tax Credit for Software: Expenditure Cap
Released 28 Jun 2007
b07-t2007-266.pdf (55 KB)

13 Mar 2007 Tax Policy Report T2007/321, PAD2007/063 - Cabinet Paper: Budget 2007: Possible Tax Policy Measures
Released 28 Jun 2007
b07-t2007-321.pdf (92 KB)

30 Mar 2007 Tax Policy Report T2007/430, PAD2007/76 - Company Tax Rate Decrease: Transitional and Consequential Changes Required
Released 28 Jun 2007
b07-t2007-430.pdf (51 KB)

4 Apr 2007 Tax Policy Report T2007/496, PAD2007/084 - R&D Tax Credits: Changes to Design
Released 28 Jun 2007
b07-t2007-496.pdf (55 KB)

5 Apr 2007 Tax Policy Report T2007/477, PAD2007/80 - Cabinet Paper: Budget 2007: Business Tax Reform - Fiscal Decisions
Released 28 Jun 2007
b07-t2007-477.pdf (91 KB)

Last updated: 
Thursday, 1 November 2007