On 20 February 2018, a Supplementary Order Paper (SOP) to the Taxation (Annual Rates for 2017-18, Employment and Investment Income, and Remedial Matters) Bill was introduced to the New Zealand Parliament. The SOP provides for an extension of the bright-line test for the Residential Land Withholding Tax (RLWT) from two years to five years. If approved, this would mean that residential property …