New Zealand


  • Service: Business Advisory
  • Type: Business and industry issue
  • Date: 14/09/2012

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Paul McPadden

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Mixed use assets – What will it cost me? 

mixed use


Tax rules explained


In the 2012 Budget the Government announced a tightening of rules surrounding deductions on assets used privately, and to generate income (termed ‘mixed use assets’).

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The most common example will be holiday homes which are occasionally rented, however the impending changes extend to any mixed use asset including boats or aircraft.


The new rules are expected to apply from the beginning of the 2013/2014 income year and have changed since the original Budget announcement.


What are the proposals and what do they mean for you? See our PDF.


Business update - A regular newsletter produced by KPMG New Zealand Business Advisory. 

Business update - September 2012

cash is king
Cash it still king. Mixed use assets – what will it cost me? IT risks today. Governance. Tax updates.
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