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Inland Revenue

Tax Policy

Special report
Published 14 August 2013

Special report on mixed-use assets

This special report provides early information on changes to the tax treatment of certain assets that are used both to earn income and used privately (mixed-use assets) contained in legislation introduced in the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill and enacted on 17 July 2013.

August 2013.


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