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Regulatory impact statement

Regulatory Impact Assessment: Dividend integrity and personal services income attribution

Issue date: 
Thursday, 24 March 2022
Version note: 

Some parts of this information release would not be appropriate to release and, if requested, would be withheld under the Official Information Act 1982 (the Act). Where information has been withheld, no public interest has been identified that would outweigh the reasons for withholding it.

Corporate author: 
View point: 
Document Date: 
Friday, 25 Feb 2022
Publication category: 
Ministerial Portfolio: 
  • 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.
Last updated: 
Thursday, 24 March 2022