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Inland Revenue

Tax Policy

Last updated 31 August 2015
Closing date 2 October 2015

Status Complete

Residential land withholding tax

An officials’ issues paper, Residential land withholding tax, seeks public feedback on proposals for a residential land withholding tax.

The proposed withholding tax is intended to help improve tax compliance among property speculators, and would work in conjunction with the Government’s other property tax compliance measures announced as part of Budget 2015.

Submissions closed on 2 October 2015.

A summary of the Residential land withholding tax issues paper, available at SlideShare.

Alternative formats available for the summary: PDF (3.68 MB), PowerPoint (412 KB).