The rate Labour settled on for its capital gains tax policy is partially below the recommendation made by the tax working group six years ago.
The proposed 28 percent rate would apply to commercial and investment properties from July 2027 - with the revenue going towards health system.
Independent tax expert Geof Nightingale weighed up whether this proposal would bring in what Labour's promising.
LISTEN ABOVE

Enda Brady: UK correspondent on Peter Mandelson being released on bail following earlier arrest
03:11

Vasyl Myroshnychenko: Ukrainian Ambassador to New Zealand and Australia on the four-year anniversary of the Russia-Ukraine war
08:18

Jamie Mackay: The Country host on Landcorp reporting solid half year results
05:12