Income tax and GST – Amalgamations

This interpretation statement provides guidance on the tax treatment of company amalgamations.

Related Publications

Title	Type	Date
Tax treatment of losses on amalgamation	Interpretation statements	April 2025
How does an amalgamated company calculate its available subscribed capital following an amalgamation?	Questions we've been asked	April 2025

IS 25/10

Interpretation statements / 2025

Reference

IS 25/10

Issued

04 Apr 2025