Income tax treatment of leases subject to NZ IFRS 16

Regulatory impact assessment.

Date of document: 17 October 2019.

Individual document published: 31 August 2020.

Notes:

• Published in December 2019 as part of the proactive release for Cabinet paper DEV-19-SUB-0299: Income tax treatment of leases subject to International Financial Reporting Standards.
• Published in June 2020 as part of the regulatory impact asessment pack for the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill (introduced into Parliament on 4 June 2020).