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Inland Revenue

Tax Policy

Information release
Published 31 August 2020

Purchase price allocation decisions

Information release for the final decisions for purchase price allocation, including the outcome from consultation.

The changes are included in the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill, which was introduced to Parliament on 4 June 2020.

Documents in this information release
  1. IR2020/094 T2020/351 – Tax policy report: Purchase price allocation: consultation and recommendations for legislative reform (11 March 2020)
  2. DEV-20-MIN-0042 – Minute: Oral item: Purchase price allocation: update on delegated policy decisions (18 March 2020)
  3. Supplementary analysis report: Purchase price allocation (27 May 2020)
Additional information

The Minister of Finance and the Minister of Revenue were authorised to make final decisions following consultation (see the information release for DEV-19-SUB-0336: Purchase price allocation - release of officials' issues paper).

An oral update from the Ministers was provided to the Cabinet Economic Development Committee on 18 March 2020.

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