Tax Working Group (New Zealand)



One of the perennial debates in New Zealand charities law is whether businesses run by charities have a ‘competitive advantage’ over their for-profit counterparts. The… Read More ›

Do Businesses Run by Charities Have a Competitive Advantage?

New Zealand is a signatory to the Paris Agreement and the United Nations Sustainable Development Goals (SDGs). In its first Voluntary National Review, the Government… Read More ›

The Tax Working Group and the Circular Economy: Context and Challenges

There has been much debate in New Zealand concerning the need for a separate and comprehensive capital gains tax (CGT) – a debate that was… Read More ›

The Tax Working Group and Capital Gains Tax in New Zealand — A Missed Opportunity?

Our study sought to engage with the Māori perspectives in the Tax Working Group Future of Tax report and surrounding documentation. We agree with the… Read More ›

Māori Perspectives in the New Zealand Tax Working Group Report: Tikanga or Tokenistic Gestures?

The final report of New Zealand’s most recent Tax Working Group was released in February 2019. The recommendations were dominated by two proposals: to introduce… Read More ›

How NZ Tax Working Group Recommendations Differs From Previous Reviews? The Influence of the Living Standards Framework and Māori Principles

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