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Technical tax area Ngā tūmomo whakataunga me ngā aratohu
2003-1998

Easements - deductibility of the costs of preparation, stamping and registration

Date of issue: August 2002

Ruling Number: ISXPB0006

ISXPB0006 (2002) considers the deductibility of expenditure incurred for the preparation, stamping, and registration of easements.

This interpretation statement sets out the Commissioner's view on the deductibility of expenditure incurred for the preparation, stamping, and registration of easements used in the derivation of the taxpayer's gross income-previously stated in Public Ruling BR Pub 98/7 Easements - deductibility of costs of preparation, stamping, and registration, published in the Tax Information Bulletin Vol. 10, No. 12 (December 1998). The ruling ceased to apply from 31 March 2002.

Public Ruling BR 98/7 has not been reissued as there is some doubt as to whether the arrangement to which the Ruling applied is an arrangement (as defined in the Act) for which a Public Ruling can be issued.

ISXPB0006 - PDF format (124kb | 5 pages)