This submission responds to the discussion document Reshaping New Zealand's Appeal Structure (December 2000), referred to below as 'the discussion document'. The document appears to take it as a forgone conclusion that appeals to the Privy Council will be abolished and implies that discussion is only required as to the new appeals system. For this reason, many businesses and business organisations have not troubled to respond to the discussion document. However, the NZBR considers the fundamental issues relating to any move to abolish appeals need to be addressed.