|Documents in this information release||
The Cabinet paper was considered by the Economic Development Committee on 11 December 2019 and confirmed by Cabinet on 16 December 2019.
A regulatory impact assessment is attached to the Cabinet paper and included in this information release, and is also available separately:
Cabinet paper DEV-19-SUB-0352: Amendments to the tax rules for land
Information release seeking agreement to amend the tax rules for land. Proposed changes cover investment property and speculators, land banking, and vacant land.