Jenee Tibshraeny: NZ Herald Wellington business editor on the groups who will lose out on extra tax cuts - Heather du Plessis-Allan Drive

Everybody's looking forward to extra tax cuts- but some people will have to take a hit to pay for them.

The Government has confirmed new changes to the income tax system are coming from April 1, and commercial and industrial building owners are uniquely affected for the worse.

NZ Herald Wellington business editor explains why they won't be able to deduct depreciation as an expense under these rules.

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