New Zealand Inland Revenue has launched a public consultation on the taxation of company loans to shareholders. The deadline for comments is 5 February 2026.
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Consultation on taxation of company loans to shareholders
Inland Revenue has launched public consultation on proposals to improve the way new loans by companies to shareholders are taxed.
The main proposal is for a new time limit rule that would treat certain shareholder loans as dividends if not repaid within 12 months from th…