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Inland Revenue

Tax Policy

Special report
Published 14 August 2013

Special report on lease inducement and lease surrender payments

This special report provides early information on the lease inducement and lease surrender payment amendments to the Income Tax Act 2007, contained in legislation introduced in the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill and enacted on 17 July 2013.

August 2013.