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Inland Revenue

Tax Policy

Tax concessions for certain non-resident companies

Clauses 38, 57 (13) (23) and 109


(New Zealand Institute of Chartered Accountants)

The submitter supports the reform unless affected taxpayers raise concerns.


As part of the policy development process, officials have consulted with affected taxpayers. No particular concerns were raised during the policy development process or at the Committee stage.


That the submission be noted.