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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu
Public rulings 2010

Interest deductibility - Roberts and Smith - Borrowing to replace and repay amounts invested in an income earning activity or business

Ruling Number: BR Pub 10/14 - 10/19

These six public rulings are a reissue of public rulings BR Pub 07/04 - 07/09. They address the deductibility of interest when borrowed funds replace funds invested in an income earning activity or business, and the original funds are repaid to the investor. The rulings are contained in a single document with a combined commentary.

Ruling applies from: 23 May 2010 to 23 May 2015

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BR Pub 10/14 - 10/19 - PDF format (172kb | 40 pages)