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Inland Revenue

Tax Policy

Last updated 11 September 2023
Closing date 6 September 2023

Status Complete

Consultation on trading stock disposals below market value

Public views are sought on proposals relating to the tax treatment of disposals of trading stock at below market value. Some businesses dispose of trading stock in the normal course of business while others might donate goods to various causes. As part of the Government’s COVID-19 response, temporary changes were made to the tax rules relating to trading stock disposals. However, further consideration of the rules is required.

The officials’ issues paper Disposals of trading stock at below market value presents proposals for public feedback.

Submissions closed on 6 September 2023.