These cover:
1. Reducing the bright-line period for taxing residential property
2. Reintroducing interest deductibility on residential investment property
3. Removing building depreciation
4. Disposals of Trading stock at below market value
Tax Policy
Regulatory impact statements for items included in the Amendment Paper to the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Bill.
These cover:
1. Reducing the bright-line period for taxing residential property
2. Reintroducing interest deductibility on residential investment property
3. Removing building depreciation
4. Disposals of Trading stock at below market value