New Zealand

Details

  • Service: Tax
  • Type: Business and industry issue
  • Date: 12/06/2013

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Greg Knowles

Greg Knowles 

Partner - Tax

+64 9 367 5989

Submission - Draft public ruling: public-private partnerships 

The draft public ruling provides some welcome general guidance on the income tax treatment of the various components of the standard project agreement for a public-private partnership ("PPP").

 

However, without seeing the full project agreement (only excerpts have been provided), it is difficult for us to comment on the coverage of the draft public ruling.

 

Tax

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Tax submissions - Submissions on draft tax legislation, Government discussion documents and issues papers, & various tax interpretation statements released by the New Zealand Inland Revenue.