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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 to prevent or fix pollution and noise problems”

This schedule talks about money spent to prevent or fix problems caused by pollution or noise. It’s split into three parts.

Part A is about spending on activities or improvements to land. This includes testing different methods before deciding what to do, building things to prevent future problems, and planting trees or other plants to help protect the environment.

Part B covers spending on checking for problems and fixing them after they happen. This includes keeping an eye on pollution or noise levels, watching for harm to the environment or people, and cleaning up or fixing damage after pollution has occurred.

Part C lists things that aren’t included in this schedule. These are spending on reclaiming land, most types of dredging (digging underwater), and buying land.

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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.

Topics:
Environment and resources > Conservation
Money and consumer rights > Taxes
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19Expenditure in avoiding, remedying, or mitigating detrimental effects of discharge of contaminant or making of noise

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