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Inland Revenue

Tax Policy

Regulatory impact assessment
Published 28 September 2021

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.