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Income Tax Act 2007

Deductions - Interest incurred in relation to certain land

DH 2: When this subpart applies

You could also call this:

“When do these income tax rules apply to you?”

This part of the law is called DH 2 and it is about when some rules apply to your income tax. You need to know that DH 2 has been repealed, which means it is no longer a law. It was repealed on 1 April 2025 by section 48 of the Taxation Act.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS675439.

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DH 1: Interest related to certain land, or

"Interest on some land is no longer tax deductible as of 1 April 2025."

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DH 3: When this subpart applies: companies, or

"Rules for companies that no longer apply"

Part D Deductions
Interest incurred in relation to certain land

DH 2When this subpart applies (Repealed)

    Notes
    • Section DH 2: repealed, on , by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).