Limiting interest deductibility on residential investment property

Regulatory impact statement prepared by Inland Revenue on 8 September 2021 about limiting interest deductibility on residential investment property.

The proposal was included in Supplementary Order Paper No 64 to the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill that was released on 28 September 2021.

Related Bills

Title	Stage
Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill	Enacted

Title	Type	Date
Supplementary Order Paper to the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill	Bill commentary	October 2021

Title	Date
Government releases interest limitation proposals	28 Sep 2021
Commentary on Supplementary Order Paper released	12 Oct 2021