You need to know that a part of the law called 'Valuation' was repealed. This means it is no longer part of the law. It was removed 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 legislation website https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS945289.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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

This page was last updated on 5 April 2026 — View changes

Topics:

Money and consumer rights > TaxesGovernment and voting > Government departments

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

"Selling a property you can't claim on your tax: what happens next"

DI 1: New investment assets, or

"Claiming tax deductions for new things you buy for your business or investments"

Part DDeductions
Interest incurred in relation to certain land

DH 12Valuation (Repealed)

Notes

Section DH 12: repealed, on 1 April 2025, by section 48 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).