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Inland Revenue

Tax Policy

Published 19 December 2022

Dividend integrity and personal services income attribution – Information release

This information release covers briefings provided to the Ministers of Finance and Revenue following the close of submissions on the discussion document "Dividend integrity and personal services income attribution".

Documents in this information release
  1. BN2022/194 - Briefing note: Dividend integrity - Consultaton feedback on share sales proposal (13 April 2022)
  2. IR2022/283 - Policy report: Dividend integrity and personal services income attribution - Summary of submissions and next steps (26 May 2022)
  3. IR2022/352 - Policy report: Discussion document - Update on integrity workstream (18 August 2022)