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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

Company re-structuring

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)

QB confirming the CIR's 2005 statement regarding the tax implications for NZ shareholders of the Henderson Group PLC capital reduction.

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)

2005 QB clarifies the NZ dividend consequences for shareholders in relation to the Tower Limited Spin-off arrangement.