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Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August are able to apply for a Resurgence Support Payment. Find out more

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Tax information requirements were introduced in 2021 as part of the changes to the Overseas Investment Act 2005 and cover acquisitions of significant business assets.

The requirements promote tax integrity and encourage overseas investors to get their New Zealand tax affairs right from the start, and also highlight risks in financing and transfer pricing. If you want certainty on your situation, we suggest applying for a ruling or an advance pricing agreement.

Other types of rulings

Last updated: 07 Jul 2021
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