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Inland Revenue

Tax Policy

PUBLISHED 16 November 2015

Bright-line bill enacted

Legislation introduced in the Taxation (Bright-line Test for Residential Land) Bill on 24 August 2015 received Royal assent today. A special report on the changes will be published here soon. Full coverage of the new Act will be published in the Tax Information Bulletin.

Update 19 November 2015 - these items are now available: