DEV-23-SUB-0186 - Deductibility of co-operative company dividends

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)

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:

• Regulatory impact statement: Deductibility of co-operative company dividends
• Supplementary Order Paper No 423