Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Land tax rules review 2019 – habitual buyers and sellers

Regulatory impact assessment. 19 November 2019. Published on 5 February 2020.

This regulatory impact assessment relates to amending the tax rules for land. Proposed changes cover investment property and speculators, land banking, and vacant land.