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Source: Inland Revenue Department –

Regulatory impact assessment.

Date of document: 13 September 2019.

Individual document published: 27 August 2020.

Note: Published in June 2020 as part of the regulatory impact asessment pack for the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill (introduced into Parliament on 4 June 2020).