2f3ded9f_l___Tax_Policy__Inland_Revenue__Area_affected
[Level of risk] Very low – HNZC advises that the number of tenants paying IRR that have declared assets is small. The number of market renters with significant assets that would apply for IRR if they had the ability to gift these assets without limit is unknown, but would be insignificant as any income from assets does not significantly impact the rent tenants pay. [Agency] Housing New Zealand Corporation (HNZC) None proposed. [Recommendation] N/A [Area affected] 
Assessment of Income-Related Rent (IRR) for state housing
Gift duty repeal | Tax Policy, Inland Revenue
Area affected