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Inland Revenue

Tax Policy

Regulatory impact assessment
Published 23 March 2021

RIA Pack – SOP No 23 to the Taxation (Annual Rates 2020–21, Feasibility Expenditure, and Remedial Matters) Bill

Regulatory impact assessments and supplementary analysis report for items included in Supplementary Order Paper No 23 to the Taxation (Annual Rates 2020–21, Feasibility Expenditure, and Remedial Matters) Bill.

These cover:

  1. COVID-19: Tax relief for donations of trading stock (18 January 2021)
  2. Loosening the loss continuity rules (supplementary analysis report) (11 February 2021)
  3. Review of Unclaimed Money Act (updated version) (15 January 2021)
  4. Tax measures to moderate house price growth - extension of the bright-line test (5 March 2021)