RIA - Supplementary Order Paper No. 13 - Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill

Regulatory impact assessment for Supplementary Order Paper No. 13 to the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill. February 2018.

• Extension of the bright-line test for the taxation of residential property