Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Deductions - Interest incurred in relation to certain land

DH 12: Valuation

You could also call this:

“Valuation: a repealed part of the income tax law about working out deduction values”

When you look at the law about income tax, you will see a part called ‘Valuation’ that is part of ‘Deductions’. This ‘Valuation’ part is no longer used because it was repealed. It was repealed on 1 April 2025 by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024.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 text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS675477.

Previous

DH 11: Denied amounts: treatment upon disposal of disallowed residential property, or

"What happens to your taxes when you sell a residential property you can't claim as a deduction"

Next

DN 1: Attributed controlled foreign company loss, or

"Deductions for losses from foreign companies you control"

Part D Deductions
Interest incurred in relation to certain land

DH 12Valuation (Repealed)

    Notes
    • Section DH 12: repealed, on , by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).