Income Tax Act 2007

Schedule 39: Items for purposes of definition of special excluded depreciable property

You could also call this:

“Things that don't lose value over time, and aren't taxed in a special way”

The Income Tax Act 2007 has a part that defines special excluded depreciable property. You can find more information about this in s EE 67. This part is called a schedule and it has extra details that are not in the main act.

The schedule is about items that are used to define special excluded depreciable property. It is part of the Income Tax Act 2007 and is used to help understand the act. You can look at the act to learn more about what this means.

This schedule has been repealed, which means it is no longer used. You can still look at it to understand what it said, but it does not apply now. The Income Tax Act 2007 has other parts that are still used today.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM3683728.


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Schedule 39: Items for purposes of definition of special excluded depreciable property, or

"Things that don't lose value over time for tax purposes"


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Schedule 48: Enactments repealed, or

"Laws that are no longer in effect because they have been cancelled"

39Items for purposes of definition of special excluded depreciable property (Repealed) Empowered by s EE 67