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Income Tax Act 2007

Deductions - Interest incurred in relation to certain land

DH 5: Key terms

You could also call this:

"Important words and their meanings in the Income Tax Act 2007"

Illustration for Income Tax Act 2007

You are looking at a part of the Income Tax Act 2007 called 'Key terms'. This part is called DH 5. It was repealed on 1 April 2025 by the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS945289 legislation website.

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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.

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Topics:
Money and consumer rights > Taxes
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"Rules don't apply to new homes, social housing, and council homes."

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DH 6: Interposed residential property percentage, or

"A rule about tax on homes owned by other companies"

Part DDeductions
Interest incurred in relation to certain land

DH 5Key terms (Repealed)

    Notes
    • Section DH 5: repealed, on , by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).