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Lease inducement payments

|Proposed Changes|New Zealand
New Zealand

On 27 September 2012, the Minister of Revenue announced changes to the proposals made in the issues paper on lease inducement payments released on 26 July 2012 (see New Zealand-1, News 31 July 2012). The changes are a result of feedback from the public consultation process, and include:

-   applying the reforms to lease inducement payments entered into on or after 1…

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