Skip to main content
Inland Revenue

Tax Policy

DEV-19-MIN-0336 – Minute: Purchase price allocation: release of officials' issues paper

Date 4 December 2019
Reference DEV-19-MIN-0336
Document type Cabinet committee minute
Title Purchase price allocation: release of officials' issues paper
Downloads PDF (263 KB; 1 page)
DOCX (45 KB; 1 page)

This document contains information for the New Zealand Cabinet. It must be treated in confidence and handled in accordance with any security classification, or other endorsement. The information can only be released, including under the Official Information Act 1982, by persons with the appropriate authority.

Purchase Price Allocation: Release of Officials' Issues Paper

Portfolio Revenue

On 4 December 2019, the Cabinet Economic Development Committee:

1 agreed to the release of the officials’ issues paper on purchase price allocation (the issues paper), attached to the submission under DEV-19-SUB-0336, on 10 December 2019;

2 authorised the Minister of Revenue to approve any final technical amendments to the issues paper before its release;

3 noted that the changes suggested in the issues paper could raise approximately [Withheld under section 9(2)(f)(iv) of the Official Information Act 1982] over the forecast period;

4 authorised the Minister of Finance and the Minister of Revenue to make final policy decisions following the consultation.

Janine Harvey
Committee Secretary

Rt Hon Winston Peters
Hon Kelvin Davis
Hon Grant Robertson (Chair)
Hon David Parker
Hon Nanaia Mahuta
Hon Jenny Salesa
Hon Kris Faafoi
Hon Shane Jones
Hon Willie Jackson
Hon James Shaw
Hon Eugenie Sage

Officials present from:
Office of the Prime Minister
Officials Committee for DEV

Hard-copy distribution:
Minister of Revenue