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Taxation: Legislation

This is a brief guide to sources of information for Taxation available at the AUT Library

Finding Legislation Resources

To access NZ and International Legislative resources, use the Legislation Tab above and select either New Zealand or International.

You can also use these direct links:

New Zealand   or

International   includes resources for Australia, Canada, Asia, Pacific, UK, Ireland, European Union, USA and the UN.

You will find links to many relevant websites and databases. 

NZ Tax Legislation

Finding and understanding NZ Legislation

Legislation consists of the body of laws made by (or under the authority of) Parliament, and includes Statutes (Acts), Legislative Instruments (Statutory Regulations) and tertiary legislation.

Bills

Statutes

Online

Brookers and LexisNexis NZ (commercial publishers) also provide electronic versions of the statutes. These statutes are compiled (include all the amendments) and are up-to-date. They also include legislative history, commentary and links to related case law.

Print

You can access the Print copies of Statutes of New Zealand on Level 5 of the City Campus Library. If you know the Statute Number or Name and Year, you can go straight to the shelves - 348.93022 NEW. You will also find the Bound Reprinted Statutes and New Zealand Statutory Regulations at this call number.

If you do not know the details of the statute you are looking for, check the Wall Index to Statutes chart located at the end of one of the shelves in the 340's. There you will find the abbreviation indicating where the statute is located, e.g:

  • No. 40 looking at the volumes for the year in question (usually blue) and finding the statute number 40.
  • RS 33 Reprinted Statutes volume 33 (brown)
  • BRS 12 Bound Reprinted Statutes volume 12 (green - published by Brookers)

Change in Terminology for Secondary Legislation

From 5 August 2013, under the Legislation Act 2012 the words “Legislative Instrument” will be used to describe the category of legislation known as “Regulations” or as “Statutory Regulations” (refer to Legislation Act 2012, s 4).

Legislative Instruments can include Orders in Council, regulations, rules, notices, determinations, proclamations and warrants

Similarly, the words “Other Instruments” will now be used to describe the category of legislation that has been known as “Deemed Regulations”.

The SR reference numbering will continue until the end of 2013.

References to Legislative Instruments will be abbreviated to LI and took effect on 1 January 2014.

      For example:     LI 2014/37 rather than SR 2014/37

Legislative Instruments (Statutory Regulations)

Legislative Instruments (a type of Delegated Legislation) are made under authority delegated by an Act of Parliament. They generally deal with technical details (for example, forms, fees, administrative procedures).

Online

Print

You can access the Print copies of Statutory Regulations (1936 onwards, red volumes) on Level 5 City Campus Library - S 348.93022 NEW.

They are published in a numerical sequence for each year. If you know the year of the regulations, check the volumes for that year. There is an alphabetical index at the front of each volume to help you find the regulations you need.