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 follow the usual property rules for tax purposes"

Illustration for Income Tax Act 2007

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 a list of things that are not part of the main property rules. You can look at the schedule to see what items are included.

The schedule is labelled as number 39 and it has been repealed, which means it is no longer used. It was created because of a rule in s EE 67 that allowed for extra information to be added to the act.

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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Schedule 48: Enactments repealed, or

"Laws that are no longer valid or in force"

39Items for purposes of definition of special excluded depreciable property (Repealed) Empowered by s EE 67