Regulatory impact statement

Regulatory Impact Assessment: Income tax treatment of leases subject to NZ IFRS 16

Issue date:

Thursday, 21 April 2022

Status:

Current

Corporate author:

Inland Revenue Department

View point:

Document Date:

Thursday, 17 Oct 2019

Publication category:

Creative Commons Attribution 4.0 International

Ministerial Portfolio:

Revenue

Formats and related files

Regulatory Impact Assessment: Income tax treatment of leases subject to NZ IFRS 16

pdf

253.85 KB

Legislation: Income Tax Act 2007
Ministerial portfolio: Minister of Revenue
RIA on Inland Revenue Department website at April 2022: Income tax treatment of leases subject to NZ IFRS 16
Assessment: RIA adequacy assessed by authoring agency.

Last updated:

Thursday, 21 April 2022