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Inland Revenue

Tax Policy

Last updated 8 September 2015
Closing date 16 October 2015

Status Complete

Closely held company taxation issues

An officials’ issues paper, Closely held company taxation issues, seeks public feedback on proposals to strengthen the closely held company tax rules. The main focus of the review is on ensuring that the look through company rules remain fit for purpose.

Submissions closed on 16 October 2015.