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:
- Home - Budget 2007 Information Release
- Key Documents comprising:
- Budget Strategy
- Senior Ministers' Multilaterals
- Budget Decisions Cabinet Paper
- Bilateral Briefings and Additional Papers - Includes additional material for Health and Rail Development.
- Cabinet Minutes by Vote
- KiwiSaver
- [This Page] Business Tax Reform
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