|Documents in this information release||
The Cabinet paper was considered by the Cabinet Economic Development Committee on 9 March 2022 and confirmed by Cabinet on 14 March 2022.
Two attachments to the Cabinet paper are not included in this information release as they are publicly available:
Cabinet paper DEV-22-SUB-0028: Dividend integrity and personal services income attribution: release of discussion document
Information release for the release of the Government discussion document Dividend integrity and personal services income attribution.
This is part of work being undertaken on integrity measures to support the personal income tax rate of 39% on income earned over $180,000 per annum. This consultation document covers dividend integrity and income attribution measures related to the use of closely-held companies and trusts by relatively high income individuals.