Issue date: 
Monday, 2 July 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated March 2018.

Other papers from this meeting: Meeting 6: 6 April 2018.

Other papers on this theme: Business.

Copyright: 
© Crown Copyright, Attribution 4.0 International (CC BY 4.0)

The paper considers whether an imputation system is still the best option for company tax in New Zealand, and concludes that it is.  

Formats

Appendix 3: New Zealand’s imputation system: Background Paper for Sessions 6 and 7 of the Tax Working Group
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Related content

Related internal URL: 
Business tax - summary: Discussion Paper for Session 6 and 7 of the Tax Working Group
Last updated: 
Friday, 29 June 2018