Members of the Committee Government Statement Letter of Transmittal Preface Terms of Reference List of Recommendations Part I Tax Compliance Costs Chapter 1 Simplicity and Coherence Chapter 2 The Rewrite Project Chapter 3 Aspects of the Capital-Revenue Boundary Chapter 4 Charities and Other Tax-Exempt Entities Chapter 5 Some Specific Concerns Part II Robustness Against Avoidance and Evasion Chapter 6 Tax Mitigation, Avoidance and Evasion Chapter 7 Tax Evasion and the Hidden Economy Chapter 8 Disclosure Chapter 9 Commissioner's Information-Gathering Powers Chapter 10 Assessments and Disputes Resolution Chapter 11 Tax Collection Chapter 12 Penalties Chapter 13 Applying the Law Chapter 14 The Tax Implications of Electronic Commerce Part III Tax Advisers Chapter 15 Tax Advisers Part IV Operational Issues Chapter 16 Relationship with Taxpayers Chapter 17 The Rulings Process Chapter 18 The Inland Revenue Department's Budget Part V Appendices Appendix 1 The Committee's Guidelines Appendix 2 Some Terms Used in the Report Appendix 3 Omitted Topics Appendix 4 Guide For Inland Revenue Forms Appendix 5 Directions: Customer Requirements Appendix 6 The Penalties Provisions Appendix 7 Criminal Offences Appendix 8 Investment Savings and Insurance Association of New Zealand Incorporation Submission Appendix 9 List of Reports on the Tax System Appendix 10 List of Recommendations of the Consultative Committee on the Taxation of Income from Capital Tables 1: Core provisions 2: Section numbering 3: Car runing costs (based on 12,000 kilometres) 4: Car running costs including full funding cost 5: Estimated revenue cost 6: Revenue from audit activities 7: Number of penal actions undertaken 8: Number of penalties imposed 9: Retail investments in New Zealand passive funds Figures 1: Hidden economy as percentage of GDP 2: Size of hidden economy as percentage of GDP in various countries Download full document as Microsoft Word 6.0/95 - (file size: 1154KB)