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Inland Revenue

Tax Policy

PUBLISHED 10 June 2013

Update on thin capitalisation review proposals

Feedback was received earlier this year on changes proposed in the officials’ issues paper Review of the thin capitalisation rules. Proposed changes in the issues paper included extending the rules to New Zealand businesses controlled by a group of non-residents acting together, and also to disregard some shareholder debt when calculating the worldwide group ratio.

Refined proposals based on submissions are set out in Thin capitalisation review: technical issues. Feedback is invited by 28 June 2013.