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New Zealand Minister of Finance Michael Cullen discusses 2001 tax policy

Publication date: 19 Mar 01 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 22, No 12

Pages: pp 1347 - 1352

Abstract:
This article outlines the key points of Mr Cullen's speech for the International Fiscal Association. The Tax Review Board, tax and savings, research and development, triangualar taxation, electronic commerce, tax simplification, compliance and penalties, Maori Authorities, interest deductability, rewrite of the Income Tax Act, and the Taxpayers' Charter are all discussed.

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Author profile

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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