Bill commentary
Published 23 March 2021

Supplementary Order Paper to the Taxation (Annual Rates 2020 21, Feasibility Expenditure, and Remedial Matters) Bill

Commentary on proposed amendments included in Supplementary Order Paper No 23 to the Taxation (Annual Rates 2020–21, Feasibility Expenditure, and Remedial Matters) Bill.

The proposed amendments cover:

  • extending the residential property bright-line test, and
  • loosening the loss continuity rules.