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Inland Revenue

Tax Policy

Information release
Published 17 October 2023

Information Release - Deductibility of co-operative company dividends

This information release covers the cabinet paper and minute seeking agreement to release a supplementary order paper in relation to the deductibility of co-operative company dividends.

Documents in this information release
  1. DEV-23-SUB-0186 – Cabinet paper: Deductibility of co-operative company dividends (23 August 2023) (8 pages)
  2. DEV-23-MIN-0186 – Minute: Deductibility of co-operative company dividends (23 August 2023) (2 pages)
Additional information

The Cabinet paper was considered by the Cabinet Economic Development Committee on 23 August 2023 and confirmed by Cabinet on 28 August 2023.

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