From 1 January 2019
- New rulings granted will be a maximum of 5 years
- There is no change to a ruling with an end date in 2020
- People previously granted 8 year rulings due to end in 2021, 2022 or 2023 will lose these years. Their rulings will end on 1 January 2021.
- For 30% ruling holders who arrived before 1 January 2012 and have a 10 year ruling, their exemption ends (early) on 1 January 2021.
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