When you look at the Income Tax Act 2007, you will find a part called “Excepted residential land”. This part is actually not valid anymore because it has been repealed. It was created because of a section in the act, which you can find by looking at s DH 5.
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 It might be out of date or be missing some parts.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=LMS684029.