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Inland Revenue

Tax Policy

Consultation document
Published 31 December 1987

Consultative document on full imputation

Publication cover page, Title = Consultative document on full imputation (December 1987)This consultative document sets out the details for the introduction of a full imputation system for company taxation in 1988/89. The imputation system was announced by Hon Roger Douglas, Minister of Finance, in his 18 June 1987 Budget.

December 1987.

Consultative Committee on Full Imputation and International Tax Reform members were:

  • Mr Arthur Valabh (Chairman)
  • Dr Robin Congreve
  • Mr Stuart Hutchinson
  • Dr Susan Lojkine
  • Professor John Prebble
  • Mr Tim Robinson