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Inland Revenue

Tax Policy

Information release
Published 5 February 2020

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.

Documents in this information release
  1. IR2019/622 – Tax policy report: Land rules review: tranche 1 (15 November 2019)
  2. DEV-19-SUB-352 – Cabinet paper: Amendments to the tax rules for land (11 December 2019)
  3. DEV-19-MIN-352 – Minute: Tax rules for land: proposed amendments (11 December 2019)
Additional information

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: