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Inland Revenue

Tax Policy

Information release
Published 14 September 2023

DEV-23-SUB-0146 - Disposals of trading stock at below market value: an officials' issues paper

This information release covers the cabinet paper and minute associated with the officials' issues paper on the disposals of trading stock at below market value.

Documents in this information release
  1. DEV-23-SUB-0146 - Cabinet paper: Disposals of trading stock at below market value: an officials' issues paper (19 July 2023) (4 pages)
  2. DEV-23-MIN-0146 - Minute: Disposals of trading stock at below market value: an officials' issues paper (19 July 2023) (1 page)
Additional information

The Cabinet paper was considered by the Cabinet Economic Development Committee on 19 July 2023 and confirmed by Cabinet on 24 July 2023.

One attachment to the Cabinet paper is not included in this information release as it is publicly available on Inland Revenue's Policy website:
  •  Disposals of trading stock at below market value: an officials' issues paper