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Hot Topic ACCOUNTANTS
Hot Topic ACCOUNTANTS
Infrastructure
4 mins to read

Thin capitalisation rules acting as a ‘barrier to investment’

Removing the barrier will help, says Corporate Taxpayers Group chair John Payne.

Tax changes could help encourage more investment in infrastructure.

Brent Edwards Mon, 23 Mar 2026
© All content copyright NBR. Do not reproduce in any form without permission, even if you have a paid subscription.

The Government is putting through an amendment to this year’s Taxation Bill to help foster more investment in infrastructure.

The change has been welcomed by the Corporate Taxpayers Group, which had raised concerns that current rules around thin capitalisation were a barrier to foreign investors

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Brent Edwards Mon, 23 Mar 2026
Contact the Writer: brent@nbr.co.nz
News tip? Question? Typo? Let us know: editor@nbr.co.nz
© All content copyright NBR. Do not reproduce in any form without permission, even if you have a paid subscription.

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Thin capitalisation rules acting as a ‘barrier to investment’
Infrastructure,
113397
true