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New Zealand law explained for everyone

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 and tax deductions"

Illustration for Income Tax Act 2007

This part of the law is about companies and deductions. You need to know it was repealed on 1 April 2025. It was repealed by the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024, which can be found at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=LMS675441.

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Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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DH 2: When this subpart applies, or

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

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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

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Part DDeductions
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DH 3When this subpart applies: companies (Repealed)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    • Section DH 3: repealed, on , by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).