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Inland Revenue

Tax Policy

Consultation document
Published 19 December 1989

Consultative document on the taxation of income from capital

A 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 a PDF. 

Publication information

This document is also available from the National Library of New Zealand.