Lobbying efforts are already underway to prevent the incoming Government from implementing a new tax on commercial and industrial building owners.

National campaigned on removing the ability of commercial and industrial building owners to deduct depreciation as an expense when paying tax.

This extra tax would bring in an extra $2 billion over four years and help cover National's proposed tax cuts.

NZ Herald Wellington business editor Jenee Tibshraeny says this is one of the easiest methods National can use to generate extra tax revenue, as less voters are affected by it.

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