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DH 1: Interest related to certain land
or “Rules for tax deductions on interest paid for certain types of land”
You could also call this:

“This explains when the rules about interest deductions apply”

This part of the law applies to interest that you pay on or after 1 October 2021. It’s about deductions related to income tax. If you pay interest before this date, different rules might apply.

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Next up: DH 3: When this subpart applies: companies

or “This subpart applies to close companies, residential land companies, and certain company groups”
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Part D Deductions
Interest incurred in relation to certain land

DH 2When this subpart applies

  1. This subpart applies to interest incurred on or after 1 October 2021.

Notes
  • Section DH 2: inserted (with effect on 27 March 2021), on , by section 75 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).