Statute
Section DB 18 — Income Tax Act 2007: Transaction costs: leases
Text of the provision Official document
DB 18 Transaction costs: leases Deduction (1) A person is allowed a deduction for expenditure that they incur for the preparation and registration, or the renewal, of a lease of property. Link with subpart DA (2) This section overrides the capital limitation. The general permission must still be satisfied and the other general limitations still apply. Defined in this Act: capital limitation , deduction , general limitation , general permission , lease , Compare: 2004 No 35 s DB 13
Official source: legislation.govt.nz
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