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Inland Revenue

Tax Policy

Information release
Published 20 December 2019

Cabinet paper DEV-19-SUB-0255: Tax initiatives to support the Government's Economic Plan

Information release for two tax initiatives that support the Government's Economic Plan.

  • allowing greater deductibility of feasibility and other expenditure; and
  • a proposal to relax the loss continuity rules.

These were announced by Ministers on 23 September 2019.

 

Documents in this information release

  1. IR2019/490 T2019/2768 – Tax policy report: Tax measures to support the Government's economic strategy (6 September 2019)
  2. DEV-19-SUB-0255 – Cabinet paper: Tax initiatives to support the Government's Economic Plan (18 September 2019)
  3. DEV-19-SUB-0255 – Regulatory impact assessment: Feasibility and other non-deductible expenditure for incomplete assets (13 September 2019)
  4. DEV-19-MIN-0255 – Minute: Tax initiatives to support the Government's Economic Plan (18 September 2019)