Skip to Content

myIR, payments and more

Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

QB 15/04: Income tax - Whether it is possible that the disposal of land that is part of an undertaking or scheme involving development or division will not give rise to income, even if no exclusion applies

QB 15/04 considers the possibility of disposal of land for development or division not giving rise to income even if no exclusion applies.

QB 15/04 - PDF format (266kb | 21 pages)

Provide feedback on this item ›