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Information release

Cross Border Leases and SOEs Information Release

Issue date: 
Monday, 18 April 2005
Status: 
Not Current
Version note: 

This information release page and its linked files are no longer actively updated. They remain publicly available but have 'Archived' status in accordance with the New Zealand Government Web Usability Standard 1.3 (1 July 2019).

Corporate author: 
The Treasury
View point: 
The Treasury
Publication category: 
Official information
Copyright: 
Creative Commons Attribution 4.0 International

On 15 April 2005 the Minister of Finance released a Cabinet Economic Development Committee paper titled "Cross Border Leases and SOEs".

The paper recommends that the Committee note the expectations that shareholding Ministers have regarding SOE proposals to enter into cross border leases, which provide one-off taxable financial gains in New Zealand to the SOE through sharing the tax and other benefits gained by US-registered lease counterparties.

The paper discusses the ownership, tax and international relationship considerations that Ministers analysed when deciding on policy guidelines for SOEs.

Accessible versions

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Last updated: 
Wednesday, 14 November 2007