The purpose of this Report is to identify the best possible legal framework for carbon capture and storage (CCS) in New Zealand. The Report is of a study funded by the Ministry of Business, Innovation and Employment under research contract UOWX1204. The aim of the research was to provide a comprehensive framework for the development of law and policy to govern CCS in New Zealand. The methodology involved an analysis of the existing law and policy as it applies to CCS, assessment of any barriers, and a comparison with law in selected other jurisdictions. That analysis was followed by discussion of different policy options and evaluation of the possibility of addressing CCS in the existing legal framework. Recommendations were made for law reform on each aspect of the subject. The Report is concerned with the legal framework for geological storage or sequestration of carbon dioxide (CO₂). It does not address biosequestration, where CO₂ is accumulated, temporarily or permanently, in forests or other vegetation. Nor is it concerned with the sequestration of CO₂ in oceans, or with climate engineering.