New Zealand Equivalent to SIC Interpretation 25

Income Taxes—Changes in the Tax Status of an Entity or its Shareholders


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Provides guidance on how an entity should account for the tax consequences of a change in its tax status or that of its shareholders.

Applicable for reporting periods as indicated.

  • NZ SIC-25 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

    Date compiled to: Nov 2012

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New version not yet mandatory

  • NZ SIC-25 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2026

    Download
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