Cabinet paper DEV-19-SUB-0336: Purchase price allocation - release of officials' issues paper

1. IR2019/554 T2019/3648 – Tax policy report: Purchase price allocation (13 November 2019)
2. DEV-19-SUB-0336 – Cabinet paper: Purchase price allocation issues paper (4 December 2019)
3. DEV-19-MIN-0336 – Minute: Purchase price allocation: release of officials' issues paper (4 December 2019)

The Cabinet paper was considered by the Economic Development Committee on 4 December 2019 and confirmed by Cabinet on 9 December 2019.

One attachment to the Cabinet paper is not included in this information release as it is publicly available:

• Purchase price allocation – an officials' issues paper (10 December 2019)

• Purchase price allocation decisions (published 31 August 2020)