S28B
Issued
17 Dec 2020

Application of the Financial Arrangements Rules to the Design and Construction Phase in a Public-Private Partnership

This determination relates to an arrangement involving the finance, design, construction and on-going provision of operation and maintenance services under a public-private partnership agreement. In particular, this determination relates to the design and construction phase of the public-private partnership agreement.

This determination replaces Special Determination 28A: Application of the financial arrangements rules to the D&C Phase in a public-private partnership (Inland Revenue, 2015) to take the 2020 Amendments into account.

Tax Information Bulletin Vol 33 No 2 - March 2021