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Inland Revenue

Tax Policy

PUBLISHED 16 March 2022

Consultation on top tax rate avoidance prevention proposals

The Government is seeking feedback on measures that would limit the ability of individuals to avoid the 39% or the 33% personal income tax rates by using a company structure.

For more information on the proposals, and how to make a submission, see the Government consultation document Dividend integrity and personal services income attribution.

The closing date for submissions is 29 April 2022.