Date posted: 11/02/2019 2 min read

New Zealand Standard and Operational Practice Statements

Help shape NZ tax policy and guidance

In brief

  • Items open for consultation
  • Recent items: watch this space
  • View our lodged submissions

Submissions Lodged

Voluntary Disclosures submission

We recently provided feedback on draft Standard Practice Statement ED0201: Voluntary disclosures. This statement updates SPS 09/02 (published in 2009) and describes what the Commissioner will consider when deciding whether the taxpayer has made a full voluntary disclosure to the CIR of the details of a tax shortfall.

Submission is coming soon.

Contact the CA ANZ Tax Team NZ

Throughout the year we ask for member’s thoughts and feedback on submissions and consultation items. If an item is of interest to you or your clients let us know your thoughts.

we’d love to hear from you.

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