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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Special report
Published 14 May 2018

Special report on the extension of the bright-line test to five years

This special report provides early information on the new rules for the extension of the bright-line test to five years. May 2018.

Complete coverage of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act will be published in the June 2018 edition of the Tax Information Bulletin.