Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

Provides guidance on how an entity should account for the tax consequences of a change in its tax status or that of its shareholders.

  • NZ SIC-25 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

    Date compiled to: 30 Nov 2012

*Additional Material is restricted to those with NZ-assigned IP addresses only.