Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
DZ 11: Film reimbursement scheme on or before 30 June 2001
or “Reimbursement for certified New Zealand films made before mid-2001”
You could also call this:

“Rules for mineral mining that applied from 1954 to 2005 (now removed)”

This part of the law used to be about mineral mining between 1954 and 2005. It was part of the rules about deductions in the Income Tax Act 2007. However, this section no longer exists. It was removed from the law on 1 April 2014. If you need to know about current rules for mineral mining and taxes, you should look at other parts of the law that are still in effect.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

Next up: DZ 13: Enhancements to land unamortised at end of 2004–05 year

or “Continuing deductions for pre-2005 farm improvements not fully claimed”
Next

Part D Deductions
Terminating provisions

DZ 12Mineral mining: 1954–2005 (Repealed)

    Notes
    • Section DZ 12: repealed, on , by section 43 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).