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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

QB 16/07: Income tax – land sale rules – main home and residential exclusions – regular pattern of acquiring and disposing, or building and disposing

QB 16/07 considers when land sellers/renovators have a 'regular pattern' of transactions that prevent them using exclusions in the land sale rules.

Date of issue: 31 August 2016

QB 16/07 - PDF format (772kb | 18 pages)

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