Skip to main content
Inland Revenue

Tax Policy

Information release
Published 19 December 2022

Dividend integrity and personal services income attribution

This information release is of briefings that were 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) (3 pages; PDF 291 KB)
  2. IR2022/283 - Policy report: Dividend integrity and personal services income attribution - Summary of submissions and next steps (26 May 2022) (19 pages; PDF 977 KB)
  3. IR2022/352 - Policy report: Discussion document - Update on integrity workstream (18 August 2022) (6 pages; PDF 702 KB)