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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.

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.

 

 

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