Issue date: 
Thursday, 20 September 2018
Version note: 

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

Other papers from this meeting: Meeting 8: 4 May 2018.

Other papers on this theme: Capital.

This paper sets out the main judgements and choices involved in extending the taxation of capital income. It also sets out the advantages and disadvantages of the main options for taxing capital gains, so that all Group members have a clear sense about what is at stake in the detailed design work that will be undertaken by the Subgroup. This is initial advice that will be refined further as design work progresses and the results of modelling become available.

Last updated: 
Friday, 14 September 2018