Regulatory impact statement

Regulatory Impact Assessment: Dividend integrity and personal services income attribution

  • Legislation: The proposals discussed in the Government discussion document would amend the Income Tax Act 2007 and the Tax Administration Act 1994
  • Ministerial portfolio: Minister of Finance and Minister of Revenue
  • RIA on Inland Revenue Department website at March 2022: Dividend integrity and personal services income attribution
  • Assessment: RIA adequacy assessed by authoring agency.