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Income Tax Act 2007

Deductions - Interest incurred in relation to certain land

DH 8: Deduction not allowed

You could also call this:

"Some costs can't be claimed as deductions."

Illustration for Income Tax Act 2007

You cannot claim a deduction in certain situations. A deduction is not allowed in these cases. This rule was repealed on 1 April 2025, by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024.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=LMS675468.

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Money and consumer rights > Taxes
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Part DDeductions
Interest incurred in relation to certain land

DH 8Deduction not allowed (Repealed)

    Notes
    • Section DH 8: repealed, on , by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).