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 for tax purposes"

Illustration for Income Tax Act 2007

You are looking at a schedule called 'Items for purposes of definition of special excluded depreciable property'. This schedule is part of the Income Tax Act 2007. It has been repealed, which means it is no longer in use. The schedule was created because of section s EE 67 of the Income Tax Act 2007. This section gave the power to create the schedule. You can find more information about the Income Tax Act 2007 by looking at the rest of the act, including the sections that are still in use.

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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

"Special items that don't lose value over time, like farm buildings and hired carports"


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Schedule 48: Enactments repealed, or

"Laws that are no longer valid"

39Items for purposes of definition of special excluded depreciable property (Repealed) Empowered by s EE 67