rules-nz

New Zealand tax and benefit legislation in Akoma Ntoso XML format.

Structure

rules-nz/
├── acts/                    # Primary legislation
│   ├── income-tax-act-2007/
│   ├── tax-administration-act-1994/
│   └── social-security-act-2018/
└── regulations/             # Secondary legislation
    └── (statutory regulations)

Data Source

All legislation is sourced from legislation.govt.nz, the official New Zealand legislation website maintained by the Parliamentary Counsel Office (PCO).

New Zealand legislation is published in Akoma Ntoso XML format, an international standard for legal documents.

Key Acts

Income Tax Act 2007

The principal Act governing income tax in New Zealand, covering:

• Income definitions and calculation
• Deductions and allowances
• Tax credits (Working for Families, Independent Earner)
• Business income and losses

Tax Administration Act 1994

Governs the administration of tax, including:

• Filing requirements
• Assessment and disputes
• Penalties and interest

Social Security Act 2018

Covers welfare benefits including:

• Jobseeker Support
• Sole Parent Support
• Supported Living Payment
• Accommodation Supplement
• Best Start tax credit

Usage

This repository provides the raw XML source files for encoding into the Cosilico DSL. The Akoma Ntoso format preserves:

• Hierarchical structure (Parts, Subparts, Sections, Subsections)
• Cross-references between provisions
• Amendment history
• Official citations

License

New Zealand legislation is Crown copyright but freely available for reuse under the New Zealand Government Open Access and Licensing framework (NZGOAL).