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Inland Revenue

Tax Policy

Published 31 July 1988

International tax reform – Full imputation – Part 2: Report of the Consultative Committee

Final report of the Consultative Committee on Full Imputation and International Tax Reform – Volume 1.

This volume contains recommendations on further detailed measures required for the operation of the imputation and international tax regimes. Volume 2 sets out the draft legislation.

Prepared by the Consultative Committee on Full Imputation and International Tax Reform:

  • Arthur Valabh
  • Dr Robin Congreve
  • Stuart Hutchinson
  • Dr Susan Lojkine
  • Professor John Prebble
  • Tim Robinson.

Published by The Treasury, July 1988.


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