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Inland Revenue

Tax Policy

Consultation document
Published 19 December 1989

Consultative document on the taxation of income from capital

Publication cover with New Zealand coat of arms, Title - Consultative document on the taxation of income from capital, Publication date - December 1989A Government consultation document prepared for Hon David Caygill, the Minister of Finance, by the Consultative Committee on the Reform of the Taxation of Income from Capital (chaired by Arthur Valabh). 

19 December 1989.

There are three documents:

  1. Consultative document on the taxation of income from capital (PDF 14 MB)
  2. The taxation of income from capital – an overview (PDF 982 KB)
  3. Speech and media statements (PDF 436 KB):
    • Launch of the consultative document on the taxation of income from capital
    • Document proposes rationalisation of tax on capital income
    • Consultative Committee will have key role
    • Family homes will not be liable to capital gains tax
    • Indexing the tax base for inflation proposed
    • Savers will gain from inflation indexation
    • Reforms will benefit investment

Notes

  • These documents were created by scanning the original published document and converting it into text.
  • There may be some errors in the text and formatting differences in the Word (DOCX) and text versions. For example, the pagination was kept, however the paragraph formatting does not match. If in doubt, the scanned version of the document available as a PDF is the authoritative source.
  • The source Abbyy FineReader 12, TIFF, image, and plain text files are available on request.
  • The PDF version of the consultative document is an interim version and was added to this website on 23 July 2018. An updated interim version was added on 27 March 2022 with missing pages (164–181) added.

Publication information

Title Consultative document on the taxation of income from capital
Publisher Wellington, NZ : New Zealand Government
Published December 1989
ISBN -
Pages 428
Pagination viii, 383 p. : ill. ; 30 cm.
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