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Income Tax Act 2007

Schedule 19: Expenditure in avoiding, remedying, or mitigating detrimental effects of discharge of contaminant or making of noise

You could also call this:

"Spending money to protect the environment from harm"

The Income Tax Act 2007 has a schedule about spending money to stop or fix bad effects on the environment. You can spend money to avoid making the environment worse, or to fix problems that have already happened. This includes things like testing to see if a place is safe, building something to stop pollution, or planting trees to help the environment.

You can also spend money to monitor the environment and see if there are any problems. If you find a problem, you can spend money to fix it. For example, you can clean up a contaminated site or remove something that is hurting the environment. There are rules about what kinds of spending are allowed, and what kinds are not. Some things, like buying land or doing certain kinds of dredging, are not allowed.

The rules are divided into three parts: things you can do to stop problems from happening, things you can do to fix problems that have already happened, and things you are not allowed to spend money on. If you want to know more, you can look at the Income Tax Act 2007, specifically sections CB 28, DB 46, EK 2, EK 11, EK 12, EK 20, and EK 23.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523354.

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19Expenditure in avoiding, remedying, or mitigating detrimental effects of discharge of contaminant or making of noise Empowered by ss CB 28, DB 46, EK 2, EK 11, EK 12, EK 20, EK 23

Part AExpenditure relating to activity or improvement to land

1

expenditure on investigating and testing locations and methods, before a decision is made to use a location or method, for an activity or improvement that is intended to avoid, remedy, or mitigate future detrimental effects on the environment from the discharge of a contaminant or on people or animals from the making of noise

    Notes
    • Schedule 19 part A item 1: amended (with effect on 1 April 2018), on , by section 288(2) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

    2

    expenditure, in the construction of an improvement on land in New Zealand, incurred in order to avoid or mitigate future detrimental effects on the environment from the discharge of a contaminant or on people or animals from the making of noise

      Notes
      • Schedule 19 part A item 2: amended (with effect on 1 April 2018), on , by section 288(3) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

      3

      expenditure on screen planting, on land in New Zealand, incurred in association with the construction of an improvement to the land that is intended to avoid, or mitigate future detrimental effects on the environment from the discharge of a contaminant or on people or animals from the making of noise

        Notes
        • Schedule 19 part A item 3: amended (with effect on 1 April 2018), on , by section 288(4) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

        4

        expenditure on riparian planting, on land in New Zealand, incurred in order to avoid or mitigate future detrimental effects on the environment from the discharge of a contaminant or on people or animals from the making of noise

          Notes
          • Schedule 19 part A item 4: amended (with effect on 1 April 2018), on , by section 288(5) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

          5

          expenditure on an activity that is intended to avoid or mitigate the future discharge of a contaminant or the future making of noise

            Notes
            • Schedule 19 part A item 5: amended (with effect on 1 April 2018), on , by section 288(6) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

            Part BExpenditure relating to monitoring, remedies, and mitigation

            1

            expenditure related to monitoring the discharge of a contaminant or the making of noise

              Notes
              • Schedule 19 part B item 1: amended (with effect on 1 April 2018), on , by section 288(7) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

              2

              expenditure related to monitoring detrimental effects on the environment from the discharge of a contaminant or on people or animals from the making of noise

                Notes
                • Schedule 19 part B item 2: amended (with effect on 1 April 2018), on , by section 288(8) (and see section 288(9) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

                3

                expenditure, incurred after the discharge of a contaminant, on avoiding, remedying, or mitigating detrimental effects on the environment from the discharged contaminant

                  4

                  expenditure, incurred after the discharge of a contaminant, on removing an improvement to land in New Zealand for the purpose of avoiding, remedying, or mitigating detrimental effects on the environment from the discharged contaminant

                    5

                    expenditure, incurred after the discharge of a contaminant, on the installation of impermeable surfaces on land in New Zealand with the purpose of avoiding, remedying, or mitigating detrimental effects on the environment from the discharged contaminant

                      6

                      expenditure, incurred after the discharge of a contaminant, on replanting land in New Zealand in association with expenditure to avoid, remedy, or mitigate detrimental effects on the environment from the discharged contaminant

                        7

                        expenditure, on disposing of a stored substance that is a potential contaminant in a way that avoids detrimental effects on the environment

                          Notes
                          • Schedule 19 part B clause 7: amended, on , by section 164 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

                          Part CExcluded expenditure

                          1

                          expenditure related to land reclamation

                            2

                            expenditure relating to dredging, other than dredging for the principal purpose of remedying or mitigating detrimental effects on the environment from a discharged contaminant

                              3

                              expenditure related to the acquisition of land