Resources
Submission on taxation of not-for-profits
17 January 2026
TJA's submission Taxation and the Not-for-Profit Sector: Targeted consultation on detailed ...
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Submission on omnibus Tax Bill
17 October 2025
TJA's submission Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial...
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Big Tech Little Tax - Tax minimisation in the technology sector
04 September 2025
New research shows the largest multi-national tech companies - like Facebook, Amazon, Google...
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LTIB Submission
02 September 2025
TJA's submission on consultation on the draft Inland Revenue Long-Term Insights Briefing 202...
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Submission to IR on possible changes to s 17GB of the Tax Administration Act 1994
01 September 2025
TJA's submission on Consultation on possible changes to section 17GB of the Tax Administrati...
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Submission to IR on Working for Families Consultation
09 July 2025
TJA's submission to Inland Revenue on the Working for Families Consultation.
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Submission on Thin Capitalisation settings for infrastructure
02 July 2025
TJA's submission on Thin Capitalisation settings for infrastructure.
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TJA Submission on the Regulatory Standards Bill
02 July 2025
TJA's submission to Finance and Expenditure Committee on the Regulatory Standards Bill.
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Taxing of Mutual Transactions of Associations - submission of TJA, 25 June 2025
02 July 2025
Submission to the Commissioner of Inland Revenue on the Draft Operational Statement on Mutu...
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Taxation and the Not-for-Profit Sector
02 April 2025
Tax Justice Aotearoa's submission on the Inland Revenue Discussion Paper.
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Consultation on Amending the FIF Rules for Migrants Submission
05 February 2025
Please find TJA's submission on Inland Revenue's Consultation on Amending the FIF Rules for ...
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Submission on Regulatory Standards Bill
05 February 2025
Please find TJA's submisison on the Regulatory Standards Bill here.
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Submission on Treaty Principles Bill
05 February 2025
Please find TJA's submission on the Treaty Principles Bill here.
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High earner tax rates: NZ in context presentation
04 December 2024
Slides from Max Rashbrooke's presentation to Tax on Tuesdays, November 2024.
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Research: High earner tax rates - New Zealand in context
19 September 2024
This brief research note looks at the taxes paid by a notional high earner in New Zealand an...
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Tax, Revenue & Choices in Budget 2024
12 June 2024
Presentations by Bill Rosenberg, Jonathan Barrett and Andrea Black for TJA's Tax on Tuesdays...
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Budget Policy Statement submission 2024
30 May 2024
TJA's submission to the Finance and Expenditure Committee on BPS 2024
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Public Opinion and Tax Possibilities in New Zealand
20 May 2024
In-depth poll analysis on New Zealanders views on tax.
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Briefing to Incoming Ministers November 2023
27 November 2023
This briefing outlines issues with our current tax system and the societal challenges needin...
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Letter to CANZ re UN Tax Convention
22 November 2023
The following letter was sent to the "CANZ" governments ahead of the vote on the "Promotion ...
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Tax Principles and Te Tiriti o Waitangi
22 December 2022
A presentation by Dr Matthew Scobie from Canterbury University.
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Trust Registration around the World
02 August 2022
"Trust Registration around the World" shows more than 120 jurisdictions have some type of tr...
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Beneficial Ownership & Trusts
20 July 2022
A presentation by Andres Knobel, Lead Researcher on Beneficial Ownership from Tax Justice Ne...
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Capital Gains Tax Newspaper Advert
06 October 2021
Link to our Capital Gains Tax Newspaper Advert.
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A Capital Gains Tax is a Good Start
06 October 2021
Together, we can make our government act for a fairer New Zealand.
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Corporate Taxation in the Global Economy
10 March 2019
Published by the International Monetary Fund in 2019
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What the TWG is looking to tax with the proposed CGT
28 February 2019
Published by the Tax Working Group.
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Public Good or Private Wealth: Fairer wealth taxation for public services
21 January 2019
Published by Oxfam in January 2019.
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Extending the taxation of capital income
29 September 2018
Tax Working Group Discussion Paper.
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Wealth Disparities in New Zealand
31 March 2017
Authors: Geoff Rashbrooke, Max Rashbrooke and Wilma Molano.
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Success Unshared is Failure
31 August 2016
Published by Auckland University of Technology in August 2016
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