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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

SPS 18/01: Retrospective adjustments to salaries paid to shareholder-employees

This statement sets out the process for considering whether the circumstances are appropriate for the Commissioner to agree to retrospectively alter an amount of shareholder’s salary, irrespective of whether this alteration increases or decreases the original amount of shareholder’s salary.

Read SPS 18/01: Retrospective adjustments to salaries paid to shareholder-employees (PDF | 336kb | 9 pages)