DEV-23-SUB-0146 – Disposals of trading stock at below market value: an officials’ issues paper

1. DEV-23-SUB-0146 – Cabinet paper: Disposals of trading stock at below market value: an officials’ issues paper (19 July 2023) (4 pages)
2. DEV-23-MIN-0146 – Minute: Disposals of trading stock at below market value: an officials’ issues paper (19 July 2023) (1 page)

The Cabinet paper was considered by the Cabinet Economic Development Committee on 19 July 2023 and confirmed by Cabinet on 24 July 2023.

One attachment to the Cabinet paper is not included in this information release as it is publicly available on Inland Revenue’s Policy website:

•  Disposals of trading stock at below market value: an officials’ issues paper