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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:

"This part of the law no longer applies from 1 April 2025."

Illustration for Income Tax Act 2007

This part of the law was repealed on 1 April 2025. You can find out more about the change in the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024. The change was made by section 48 of this act, which you can read about on the legislation website 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=LMS675439.

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DH 1: Interest related to certain land, or

"Interest on some land investments"

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DH 3: When this subpart applies: companies, or

"Rules for companies and tax deductions"

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DH 2When this subpart applies (Repealed)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    • Section DH 2: repealed, on , by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).