Skip to main content
Inland Revenue

Tax Policy

Bill progress
As at 22 September 2015
Introduced 22 June 2015
Enacted 22 September 2015

Stage Enacted

New Zealand legislationParliament information on the Bill

Land Transfer Amendment Bill and Tax Administration Amendment Bill

The property tax rules changed on 1 October 2015. If you’re buying or selling a property visit Inland Revenue's changes to property rules page [link no longer current, links to Internet Archive] to find out what you need to know and do.

The Tax Information Bulletin Volume 27, No 10, November 2015 includes detailed analysis of the legislation.

Note: Since this legislation was enacted in 2015 the property tax rules have changed – visit for current information on the rules that now apply.

The Taxation (Land Information and Offshore Persons Information) Bill was split on 9 September 2015 by Supplementary Order Paper No 166 into two bills:

Stage before Parliament Date
Introduction 22 June 2015
First reading 25 June 2015
Closing date for submissions 9 July 2015
Presentation/report back 14 August 2015
Second reading (report back debate) 8 September 2015
Committee of the whole House 9 September 2015
Third reading 10 September 2015
Assent 22 September 2015