- allowing greater deductibility of feasibility and other expenditure; and
- a proposal to relax the loss continuity rules.
These were announced by Ministers on 23 September 2019.
Documents in this information release
- IR2019/490 T2019/2768 – Tax policy report: Tax measures to support the Government's economic strategy (6 September 2019)
- DEV-19-SUB-0255 – Cabinet paper: Tax initiatives to support the Government's Economic Plan (18 September 2019)
- DEV-19-SUB-0255 – Regulatory impact assessment: Feasibility and other non-deductible expenditure for incomplete assets (13 September 2019)
- DEV-19-MIN-0255 – Minute: Tax initiatives to support the Government's Economic Plan (18 September 2019)