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Inland Revenue

Tax Policy

Consultation document
Published 31 December 1993

The taxation implications of company law reform

Publication cover pageA Government consultation document on the implications of company law changes for the income tax rules in the various Revenue Acts.

It covers:

  • share repurchases and related issues
  • amalgamations
  • tax accounting issues, and
  • other miscellaneous issues.

It also includes draft legislation with explanatory notes.

December 1993.


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  • There may be some errors in the text and formatting differences in the Word (DOCX) and text versions. If in doubt, the scanned version of the document available in PDF format is the authoritative source.
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Publication information

Title The taxation implications of company law reform : a discussion document
Publisher Wellington, NZ : New Zealand Government
Published December 1993
Pages 132
Pagination iv, 80, 36 p. : ill. ; 30 cm.