Contents
Chapter 1 - Background
Chapter 2 - Valuation and liquidity issues for start-up companies
Chapter 3 - Deferral regime for start-up companies
Chapter 4 - Scope of deferral measure
Chapter 5 - Deferral measure – elections
Chapter 6 - Deferred taxing point
- Initial public offering
- Distribution of assets
- Cancellation of shares
- Ceasing to be a New Zealand tax resident
- Sunset period
- Takeovers and restructures