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Inland Revenue

Tax Policy

Other policy matters

Issue: Bright-line test


(John Williams, New Zealand Property Investors’ Federation Inc.,)

Two submissions were made on the proposed “bright-line test” that is presently being consulted on through an officials’ issues paper.


The submissions refer to matters that are not contained in the Bill and are therefore outside the scope for consideration. However, the submissions should be referred to the appropriate officials to be considered as part of the consultation process for the bright-line test proposal.


That the submissions be declined, but that they be referred to the appropriate officials.