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By Neil Russ
On 20 September 2007, the government published the framework of a proposed emissions trading scheme in New Zealand.
By Neil Russ
The Bill unexpectedly legislates for a 10-year moratorium on new thermal electricity generation, while its provisions to implement a greenhouse gas emissions trading scheme have been widely signalled and depart in only small ways from previously announced policy.
By Amber Vink
In June, the government published a discussion document proposing important reforms to the taxation of partnerships and the codification of some existing practices. The proposals have been released in anticipation of the introduction of a limited partnership regime. Rather than devising new laws which will apply exclusively to limited partnerships, the government has taken the initiative to clarify and modernise the tax treatment of partnerships generally.