Skip to main content
Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Search tips
Information release
Published 31 May 2022

Cabinet paper DEV-22-SUB-0028: Dividend integrity and personal services income attribution: release of discussion document

Information release for the release of the Government discussion document Dividend integrity and personal services income attribution.

This is part of work being undertaken on integrity measures to support the personal income tax rate of 39% on income earned over $180,000 per annum. This consultation document covers dividend integrity and income attribution measures related to the use of closely-held companies and trusts by relatively high income individuals.

Documents in this information release
  1. T2021/277 IR2021/063 – Tax policy report: Integrity of the 39% top personal income tax rate (30 September 2021) (20 pages; PDF 398KB; DOCX 224KB)
  2. IR2022/013 T2022/106 – Tax policy report: Discussion document – Dividend integrity and personal services income attribution (2 February 2022) (7 pages; PDF 229KB; DOCX 120KB)
  3. IR2022/075 – Tax policy report: Regulatory impact statement – Dividend integrity and personal services income attribution (28 February 2022) (3 pages; PDF 180KB; DOCX 115KB)
  4. DEV-22-SUB-0028 – Cabinet paper: Release of discussion document – dividend integrity and personal services income attribution (9 March 2022) (8 pages; PDF 129KB; DOCX 65KB)
  5. DEV-22-MIN-0028 – Minute: Dividend integrity and personal services income attribution: release of discussion document (9 March 2022) (1 page; PDF 126KB; DOCX 109KB)
Additional information

The Cabinet paper was considered by the Cabinet Economic Development Committee on 9 March 2022 and confirmed by Cabinet on 14 March 2022.

Two attachments to the Cabinet paper are not included in this information release as they are publicly available:

Table of Contents