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Inland Revenue

Tax Policy

PUBLISHED 13 June 2016

Special report: Residential land withholding tax

This special report provides early information on the new residential land withholding tax introduced in the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016, enacted on 13 May.  Complete coverage of the new Act will be published in the July edition of the Tax Information Bulletin.