All the information contained in this guide is correct as at the time of publication, i.e. on 26 February 2019.
The information used was obtained from the Budget Speech delivered by the Minister of Finance; however, the legislation finally enacted by Parliament may differ.
The information contained in this guide is for general guidance only and is not intended as a substitute for specific advice in considering the tax effects of particular transactions.
Whilst every care was taken in drafting this guide, we accept no liability for the consequences of any actions were taken by readers based on the contents hereof.