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17 Dec 2020

Application of the Financial Arrangements Rules to 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.

This determination replaces Special Determination 29A: Application of the financial arrangements rules a public-private partnership (Inland Revenue, 2015) to take the 2020 Amendments into account.

Tax Information Bulletin Vol 33 No 2 - March 2021