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Officials' advice

Residential property compliance work: Background Paper for session 12 of the Tax Working Group

Issue date: 
Thursday, 20 September 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated June 2018.

Other papers from this meeting: Meeting 12: 29 June 2018.

Other papers on this theme: Housing.

This paper seeks to respond to the Group’s request for more information on Inland Revenue’s property compliance programme. It covers:
· The property compliance programme
· The bright-line test
· Withholding taxes.

Last updated: 
Monday, 17 September 2018