Tax concessions for certain non-resident companies

Clauses 38, 57 (13) (23) and 109

Submission

(New Zealand Institute of Chartered Accountants)

The submitter supports the reform unless affected taxpayers raise concerns.

Comment

As part of the policy development process, officials have consulted with affected taxpayers. No particular concerns were raised during the policy development process or at the Committee stage.

Recommendation

That the submission be noted.