The change would go into effect next July.
Victoria University of Wellington Tax Working Group, A Tax System for New Zealands Future: Report of the Victoria University of Wellington Tax Working Group (Centre for Accounting, Governance and Taxation Research, Victoria University of Wellington, 2010) ("Tax Working Group") and also, for example, International Monetary Fund, New Zealand: 2011 Article IV Consultation (International Monetary Fund, 2011) 14.
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