In 2003, New Zealand proposed an agricultural emissions research levy to be collected from livestock farmers. The tax was to be used to fund research into the livestock industry's emissions of gases.
- Land tax
A tax paid to state and territory governments on land that is not used as a person's home.
A law that has been enacted or passed by a parliament and been given Royal Assent.
- Limited liability
The limit placed on the responsibility of shareholders to pay for the debts of a company. Sole trader and partnership arrangements do not offer the business owner limited liability.