Briefing for the Incoming Minister of Revenue - 2008

The Briefing for the Incoming Minister provides an opportunity for the department to outline the key policy and administrative issues that the Minister will need to consider early in their tenure as Minister.

Executive summary

The Commissioner's overview in presenting the briefing for the incoming Minister of Revenue - 2008.

Introduction

An introduction to the briefing for the incoming Minister of Revenue - 2008.

The policy development process

This section covers tax policy, advice, project management, development process, the work programme, setting priorities, budgetary fiscal rules, tax concessions and the legislative programme.

Taxes, distortions and the New Zealand tax system

This section advises on taxes, distortions and the New Zealand tax system, tax collections and tax rates, company tax, personal tax rates and effective marginal tax rates.

Policy challenges

This section advises on key challenges in tax policy, historical trends, the robustness of personal income tax system, companies, trusts, families and associated persons, SSCWT and FBT "salary sacrificies", empirical evidence, international comparisons, measures to deal with income splitting and tax sheltering and the possible directions for reform.

Administrative issues

This section discusses the status of the operational work programme, the ability to make information technology system changes, delivering efficient electronic products and services, service contracts and people capability.

Date published: 30 Jan 2009

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