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IS 23/04
02 Jun 2023

The interest limitation rules and short-stay accommodation

This Interpretation statement considers how the interest limitation rules apply to interest incurred for property used to provide short-stay accommodation. It also explains what other income tax rules may be relevant to any interest that is deductible, depending on your circumstances. This Interpretation statement explains how the rules apply to natural persons and trustees only.

Tax Information Bulletin - Vol 35 No 6, July 2023

Income Tax Act 2007
Subparts DG, DH and EL, ss CB 6A, CB 16A and the definitions of “farmland” and “residential rental property” in s YA 1.

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