Company restructuring

These items confirm the tax implications for New Zealand shareholders, and clarify the tax and dividend consequences for NZ resident taxpayers in specific company restructuring schemes.

Henderson Group PLC (Formerly HHG PLC) Capital Reduction - confirmation of tax implications for New Zealand shareholders (2005)

This statement confirms the Commissioner's position in "HHG PLC Capital Reduction Proposals - Tax Implications for New Zealand Shareholders" Tax Information Bulletin Vol 17 No 2 (March 2005).

Company Restructuring: "Demergers" and "Spin-Outs" - BHP, WMC and CSR (June 2003)

Clarification of the tax consequences for New Zealand resident taxpayers who receive new shares as the result of a demerger or spin-out from a company restructuring.

AMP Group Demerger - tax implications for New Zealand shareholders (May 2004)

Clarification of the New Zealand dividend consequences for New Zealand resident AMP shareholders in relation to the proposed demerger and the status of their HHG shares.

AMP Group Demerger - confirmation of tax implications for New Zealand shareholders (November 2003)

Confirmation of the Commissioner's position in "AMP group demerger - tax implications for New Zealand shareholders".

Tower Limited Spin-off - tax implications for New Zealand shareholders (April 2005)

Clarification of the New Zealand dividend consequences for shareholders of Tower in relation to the spin-off.

Date published: 31 Jan 2006

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