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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

Rulings Pub 10/14-19 look at borrowing to replace and repay amounts invested in an income earning activity or business. Rulings apply from 23 May 2010-23 May 2015.

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)