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Is the New Zealand qualifying company regime achieving its original objectives?

Publication date: 16 Aug 05 | Source: NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY

Issue: Vol 11 no 2 June 2005

Pages: pp.185-215


In 1992 new Zealand adopted two hybrid entities for taxation purposes, known as Qualifying Companies, and Loss Attribution Qualifying Companies.

It was states that these entities would provide members with limited liability, but would be taxed ina similiar manner to partnerships.

What has been the New Zealand experience over the past 13 years with this alternative business form? The author critically analyses New Zealand's Qualifying Companies and Loss Attribution Qualifying Companies regimes to ascertain whether rhese regimes have been successful in achieving their original objectives. Sush an assessment is timely given the new Zealand Government's recent announcement to introduce another hybrid entity, the Limited Liability Partnership.

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Author profile

Dr Brett Freudenberg CTA
Photo of author, Brett FREUDENBERG Brett Freudenberg is an Associate Professor – Taxation at Griffith University (Australia). Brett is known for his research expertise in the tax law and policy issues facing private enterprises, as evidenced by his Fulbright Scholarship (2006) and over 50 refereed publications in leading Australian and international journals. Associate Professor Freudenberg’s research has analysed whether Australia should introduce a tax flow-through company (S Corporation), the tax treatment of discretionary trusts and the motivation for choice of business structure. Associate Professor Freudenberg’s research has informed government policy as he was invited to present his PhD research findings to the Australian Treasury as part of the Henry Tax Review. Brett is passionate about education being a transformative process, and his effectiveness as a teacher has been recognised through five national awards (including the award of two Australian Learning and Teaching Council citations: 2008 & 2011). - Current at 29 May 2017
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