When you look at the Income Tax Act 2007, you will see a part called ‘Key terms’ that is part of ‘Deductions’. This part is called DH 5. You should know that DH 5 has been repealed. It was repealed on 1 April 2025 by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024. This means you cannot use DH 5 anymore because it is no longer part of the law.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS675456.
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."
DH 6: Interposed residential property percentage, or
"Old rule about tax deductions for homes that is no longer used"
