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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

OS 19/03: Square metre rate for the dual use of premises

The Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 introduced a new section DB 18AA into the Income Tax Act 2007. It provides a calculation methodology for determining the amount a taxpayer can deduct when using their private residence for business purposes.

This Operational statement explains how the Commissioner will interpret and apply the new section and provides a number of examples of the legislation’s practical application. The statement applies from 4 July 2019, the date that the statement was signed.

OS 19/03: Square metre rate for the dual use of premises
(PDF | 659kb | 17 pages)