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Income Tax Act 2007

Deductions - Interest incurred in relation to certain land

DH 1: Interest related to certain land

You could also call this:

"Interest on some land investments"

Illustration for Income Tax Act 2007

You need to know about a rule called 'Interest related to certain land'. It is part of the 'Deductions' in the Income Tax Act 2007. This rule was repealed on 1 April 2025 by the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024, which can be found at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS945289.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS675437.

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Money and consumer rights > Taxes
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Part DDeductions
Interest incurred in relation to certain land

DH 1Interest related to certain land (Repealed)

    Notes
    • Section DH 1: repealed, on , by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).