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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 22 June 2015

RIS Pack – Taxation (Land Information and Offshore Persons Information) Bill

Regulatory impact statements for the Taxation (Land Information and Offshore Persons Information) Bill. June 2015.

The regulatory impact statements cover:

  1. Requiring non-resident IRD number applicant to have a New Zealand bank account
  2. Sellers and purchasers of real property required to supply their IRD numbers and tax information numbers