Thin capitalisation settings for infrastructure

Overview

Officials are seeking feedback to gain a better understanding of how the current thin capitalisation settings might be discouraging foreign investors from investing in infrastructure projects in New Zealand, and whether changing those settings will lead to more infrastructure investment in New Zealand. Public views are also sought on the key components of two possible solutions to address the potential issue.

What happens next

We will acknowledge receipt of your comments immediately, and reply in more detail before the item is finalised.

Closed 19 Jun 2025

Opened 19 May 2025

Audiences

  • Activities
  • Tax policy