Effective company tax rates in New Zealand: Supplementary Background Paper for Session 12 of the Tax Working Group

At its meeting on 20 April, the Group requested further information on the effective tax rates of certain industries in New Zealand. Within the constraints of taxpayer secrecy, this paper attempts to provide information on how certain industries have low effective tax rates.
The paper also responds to a request from the 1 June meeting for more information on the agriculture sector, including specific tax concessions.