Skip to main content
Keep up to date
About this website
Related websites
About us
Contact us
Site map
Tax Policy
Proposed changes to tax laws, updates on bills, and policy announcements
Search
Toggle mobile nav
Menu
Main Menu
Home
Announcements
Ngā pānuitanga
Publications
Ngā putanga
Bills
Ngā Pire
Work programme
Hōtaka mahi
Consultation
Whai Tohutohu
Tax treaties
Ngā tiriti taake
Main Menu
Toggle mobile nav
Tax Policy
Announcements
Ngā pānuitanga
Publications
Ngā putanga
Bills
Ngā Pire
Work programme
Hōtaka mahi
Consultation
Whai Tohutohu
Tax treaties
Ngā tiriti taake
Tax Policy
Search tips
Black hole and feasibility expenditure
Contents
Chapter 1 - Introduction
Background
Submissions
Chapter 2 - Background
The “black hole” problem
Chapter 3 - Applying IFRS accounting treatment
Defining feasibility expenditure
Expenditure on an abandoned asset
Application date
Contents
Next