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Income Tax Act 2007

Deductions - Interest incurred in relation to certain land

DH 3: When this subpart applies: companies

You could also call this:

“Rules for companies that no longer apply”

This part of the law is about companies and when it applies to them. You need to know that this law has been repealed, which means it is no longer in force. It was repealed on 1 April 2025 by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS675441.

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DH 2: When this subpart applies, or

"When do these income tax rules apply to you?"

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DH 4: When this subpart does not apply: exemptions for new builds, development, social or emergency or transitional housing, and council housing, or

"This law doesn't apply to new houses, development work, or some types of housing like social or council housing."

Part D Deductions
Interest incurred in relation to certain land

DH 3When this subpart applies: companies (Repealed)

    Notes
    • Section DH 3: repealed, on , by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).