Skip to Content
MenuClose

myIR, payments and more


Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

Company amalgamation

These items clarify some specific company amalgamation tax issues.


QB 14/05: Income tax - ASC rules: Calculating the "subscriptions" amount for an amalgamated company when the shares of an amalgamated company are held by another amalgamated company

QB 14/05 considers the calculation of the available subscribed capital of an amalgamated company following an amalgamation.

QB 14/05 - PDF format (77kb | 5 pages)

Provide feedback on this item ›


QB 13/02: Income tax - determining the "subscriptions" amount for an amalgamated company under the available subscribed capital rules

QB 13/02 considers the income tax treatment of the 'subscriptions' amount for an amalgamated company under the available subscribed capital rules.

QB 13/02 - PDF format (25kb | 3 pages)

Provide feedback on this item ›


QB 14/05: Income tax - ASC rules: Calculating the "subscriptions" amount for an amalgamated company when the shares of an amalgamated company are held by another amalgamated company

QB 14/05 considers the calculation of the available subscribed capital of an amalgamated company following an amalgamation.

QB 13/02: Income tax - determining the "subscriptions" amount for an amalgamated company under the available subscribed capital rules

QB 13/02 considers the income tax treatment of the 'subscriptions' amount for an amalgamated company under the available subscribed capital rules.

The impact of company amalgamations on financial arrangement determinations

QB (2005) clarifies whether rights/obligations arising to an amalgamating taxpayer under a financial arrangement determination will pass to the amalgamated company.