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Officials' advice

Appendix 1: Types of business entities in New Zealand and how they are taxed: Background Paper for Sessions 6 and 7 of the Tax Working Group

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.

This paper outlines the various structures that business taxpayers can use to earn income through, and compares the tax treatment of those structures.

Last updated: 
Friday, 29 June 2018