21 February 2019 - ETCI: Rollover Treatment: Position Paper for Session 20 of the Tax Working Group

Issue date: 21 February 2019

Version note:

• Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated 12 October 2018.
• Other papers from this meeting: Meeting 20: 12 October 2018.
• Other papers on this theme: Capital.
• Grounds 9(2)(a), 9(2)(f)(iv), 9(2)(g)(i) and 9(2)(j) to withhold information