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New Zealand: Government proposes changes to taxation of investment income.

Publication date: 25 Jul 05 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 39 no 4 25 July 2005

Pages: pp. 316-317

Abstract:
The government of New Zealand in June released a discussion document on the taxation of income outlining proposals for rules that, in the government's view at least, are fairer and more consistent regarding the taxation of income from collective funds and offshore portfolio share investments.

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Author profile

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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