Policy submissions

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  1. Submission on Amount B of OECD Pillar One relating to the simplification of transfer pricing rules

    CAANZ’s feedback on the draft design elements of Amount B...

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  2. Submission on draft PUB00305

    The draft interpretation statement explains the Commissioner’s view of the law on tax avoidance in New Zealand. Section BG 1 is the general anti-avoidance provision in the Income Tax Act 2007...

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  3. Submission to request exercise of ATO Division 7A discretion under section 109Q

    The Joint bodies request the Commissioner exercise his Division 7A discretion under section 109Q and defer non essential information requests...

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