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Consultation document
Published 31 December 1993

The taxation implications of company law reform

Publication cover pageA Government consultation document on the implications of company law changes for the income tax rules in the various Revenue Acts.

It covers:

  • share repurchases and related issues
  • amalgamations
  • tax accounting issues, and
  • other miscellaneous issues.

It also includes draft legislation with explanatory notes.

December 1993.

Notes

  • This document was 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. If in doubt, the scanned version of the document available in PDF format is the authoritative source.
  • The source Abbyy FineReader 15, TIFF, and image files are available in the tax policy publications git repository.

 

Publication information

Title The taxation implications of company law reform : a discussion document
Publisher Wellington, NZ : New Zealand Government
Published December 1993
ISBN -
Pages 132
Pagination iv, 80, 36 p. : ill. ; 30 cm.
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