J. Austl. Tax'n 25 (2023): 78. https://www.jausttax.com.au/Articles_Free/JAT Volume 25 Issue 2.pdf#page=80

• Vertical Equity
• Horizontal Equity
• Primary Industries
• Māori
• Inter-Generational Equity

Policy

Māori land exempt

Tax-free threshold based on the per-hectare value of the land

LVT