If you're a Fonterra shareholder operating through a company structure, you need to plan now to avoid unexpected tax bills and potential penalties.

Fonterra's proposed $2 per share capital return sounds straightforward – it's tax-free when you receive it. However, what happens when you want to actually use that money could result in a significant tax liability if not properly planned.

The tax treatment of money coming into your business is often very different from the tax treatment when that same money goes back out. This mismatch means that a tax-free receipt can become a taxable distribution, and without advance planning, you could face penalties and interest charges.

Click the link below to read the full article.

2025.12_Fonterra-Capital-Dividend.pdf