IPART reviewed the value of imputation credits (gamma). Our final decision for the gamma value in a post-tax building block model was 0.25.
What we do
Industries we regulate
Local Councils
Insurance Monitor
Other Industries - Imputation Credits Gamma
Review Completed
Review of Imputation Credits - Gamma
Start date: Dec 2011
Timeline
20 Dec 2011
16 Mar 2012
Consultation
Discussion Paper
This discussion paper discusses recent evidence on gamma, current practice of other regulators and commercial practitioners.
Submissions
1
Submissions received for Discussion Paper
| Date received | Entity | Name | Download |
|---|---|---|---|
| 14 Feb 2012 | Organisation | Simon Ormsby |
* Part of submission not published due to confidentiality and/or other legal reasons
** Submission not published due to confidentiality and/or other legal reasons
All documents
Release Final Decision
Imputation tax credits (gamma) is a component of tax liability and notional revenue in a post-tax building block model.
Discussion Paper
This discussion paper discusses recent evidence on gamma, current practice of other regulators and commercial practitioners.
Submissions
1
Submissions received for Discussion Paper
| Date received | Entity | Name | Download |
|---|---|---|---|
| 14 Feb 2012 | Organisation | Simon Ormsby |
* Part of submission not published due to confidentiality and/or other legal reasons
** Submission not published due to confidentiality and/or other legal reasons
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