The taxation implications of company law reform
Subtitle: a discussion document
Publisher: New Zealand Government
Published: 1993
Place of publication: Wellington, NZ
Language: eng
Format: Paperback
Number of pages: 132
Copyright date: 1993
Table of contents: label: CONTENTS; label: PART ONE; label: CHAPTER 1:	OVERVIEW
title: 1; label: 1.1	Purpose of the Discussion Document
title: 1; label: 1.2	Submissions
title: 1; label: 1.3	Background
title: 2; label: 1.4	Objective and Scope of this Review
title: 2; label: 1.5	Outline of the Document
title: 3; label: CHAPTER 2:	SHARE REPURCHASES AND RELATED ISSUES
title: 9; label: 2.1	Background
title: 9; label: 2.2	General Considerations
title: 9; label: 2.3	Current Rules for Taxing Share Cancellations
title: 11; label: 2.4	Proposed Changes
title: 13; label: 2.5	Mechanism for Taxing the Dividend Component of Share
title: 19; label: 2.6	Treasury Stock Option
title: 24; label: 2.7	Summary of Proposals
title: 24; label: Annex 2.1	Current Rules for Calculating Paid-Up Capital, Qualifying Share Premium and Excess Return Amount
title: 26; label: Annex 2.2	Mechanisms for Taxing the Dividend Component
title: 28; label: Annex 2.3	Examples of Mechanisms for Taxing the Dividend Component
title: 29; label: CHAPTER 3: AMALGAMATIONS
title: 31; label: 3.1	Introduction
title: 31; label: 3.2	The Amalgamation Provisions of the New Companies Act
title: 31; label: 3.3	Tax Treatment of Revenue Account Shareholders in an Amalgamation
title: 32; label: 3.4	Tax Treatment of Asset Transfers
title: 33; label: 3.5	Losses and Imputation Credits
title: 34; label: 3.6	Conclusion
title: 37; label: 3.7	Summary of Proposals
title: 38; label: CHAPTER 4:	TAX ACCOUNTING ISSUES
title: 39; label: 4.1	Introduction
title: 39; label: 4.2	Treatment of Company Accounting Reserves for Tax Purposes
title: 39; label: 4.3	Amalgamations
title: 43; label: 4.4	Excess Distributions
title: 44; label: 4.5	Summary of Proposals
title: 45; label: Annex 4.1	Application of Tax Accounting Rules to an Amalgamation
title: 47; label: CHAPTER 5:	MISCELLANEOUS ISSUES
title: 49; label: 5.1	Introduction
title: 49; label: 5.2	Capital Structure: Abolition of Nominal and Par Value
title: 49; label: 5.3	Measurement of Shareholder Interests
title: 50; label: 5.4	Abolition of Private and Public Company Distinction
title: 52; label: 5.5	Proprietary Companies
title: 53; label: 5.6	Companies Act References
title: 53; label: 5.7	One Shareholder/One Share Companies
title: 54; label: 5.8	Company Constitutions: Abolition of Memoranda and Articles of Association
title: 54; label: 5.9	Other Terminology Changes
title: 54; label: 5.10	Commissioner's Status as Preferred Creditor
title: 56; label: 5.11	Summary of Proposals
title: 57; label: Annex 5.1
title: 58; label: Annex 5.2
title: 60; label: Annex 5.3
title: 62; label: Annex 5.4
title: 64; label: Annex 5.5
title: 66; label: Annex 5.6
title: 67; label: Annex 5.7
title: 69; label: PART TWO; label: EXPLANATORY NOTES TO DRAFT LEGISLATION
title: 71; label: DRAFT LEGISLATION