New Zealand: Related Information
Table of Statutes
This is a non-exhaustive list of the main New Zealand statutes affecting taxation. The statutes are listed in alphabetical order – click on the statute for a fuller description of the statute, the legal regime it forms part of, or in some cases the text of the law.
- The Companies Act 1993
- The Company Law Reform (Transitional Provisions) Act 1994
- The Customs and Excise Act 1996
- The Estate and Gift Duties Act 1968
- The Financial Reporting Act 1993
- The Goods and Services Tax Act 1985
- The Income Tax Act 2007
- The KiwiSaver Act 2006
- The New Zealand Superannuation and Retirement Income Act 2001
- The Social Security Act 1964
- The Tax Administration Act 1994
- The Taxation (Limited Partnerships) Act 2008
It should be noted that, in addition to statute law, there are numerous Inland Revenue interpretation guidelines and statements, operational statements, product rulings, public rulings and standard practice statements, plus case judgments by the Taxation Review Authority, the High Court, Court of Appeal, the Privy Council and the Supreme Court.