Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Deductions - Specific rules for expenditure types

DB 65: Allowance for certain commercial buildings

You could also call this:

“Allowance for commercial buildings removed from tax law”

This part of the law used to be about an allowance for certain commercial buildings. However, it has been removed from the law. The government took it out on 1 April 2020. This means you can no longer use this section when thinking about tax deductions for commercial buildings.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM3683702.

Topics:

Money and consumer rights > Taxes

DB 64: Capital contributions, or

“How capital contributions might reduce your tax deductions for certain property or expenses”

DB 65B: Allowance for embedded fit-out of certain commercial buildings, or

“Special deduction for fit-out in older commercial buildings”

Part D Deductions
Specific rules for expenditure types

DB 65Allowance for certain commercial buildings (Repealed)

Notes

Section DB 65: repealed, on 1 April 2020, by section 4 of the COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 (2020 No 8).