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MIXED USE SCHEDULES (as per IRD NZ) as at http://www.ird.govt.nz/business-income-tax/expenses/holiday-homes/
Claiming business expenses: Holiday homes - mixed-use assets
This page explains what mixed-use assets are and how tax rules apply to them. If you have a holiday home, boat or aircraft that these rules apply to, you'll need to calculate your income tax obligations differently.
The information here is for individuals, partnerships, trusts, Māori authorities and look-through companies. There are additional rules about claiming interest expenses for close companies that own mixed-use assets. These rules do not apply to companies that are not a close company.
The rules don't apply to:
You have a mixed-use asset if, during the tax year, it's used for both private use and income-earning use, and it's also unused for 62 days or more.
The rules apply to any: