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Income Tax Act 2007

Deductions - General rules

DA 5: Treatment of expenditure for commercial fit-out

You could also call this:

“Rules for commercial fit-out expenses removed from tax calculations”

The law about ‘Treatment of expenditure for commercial fit-out’ has been removed. This means there are no longer any specific rules about how to handle expenses for fitting out commercial spaces in your tax calculations. This change took effect from 1 April 2011 and applies to the 2011-12 tax year and all years after that.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM5493727.

Topics:
Money and consumer rights > Taxes
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Part D Deductions
General rules

DA 5Treatment of expenditure for commercial fit-out (Repealed)

    Notes
    • Section DA 5: repealed (with effect on 1 April 2011 and applying for the 2011–12 and later income years), on , by section 93(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).