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Inland Revenue

Tax Policy

Published 30 July 1991

Taxation policy - business tax policy 1991

Publication cover page, Title = Taxation policy: Business Tax Policy 1991: A statement on government taxation policy (July 1991)A supplement to the 1991 Budget on business tax policy by the Hon Ruth Richardson and the Hon Wyatt Creech.

It covers two main areas:

  • international tax and investment measures, and
  • base maintenance measures.