QB 21/10
Issued
26 Aug 2021

If I run a hotel, motel or boarding house and live on site, what expenditure can I claim?

This question we’ve been asked provides guidance on the deductibility of expenses commonly incurred by hotel, motel and boarding house proprietors who live on site, particularly where the expenses have both a business and private character.

Income Tax Act 2007 – s DA 1, s DA 2, s DB 18AA

CIR v Banks [1978] 2 NZLR 472 (CA)
Buckley & Young Ltd v CIR [1978] 2 NZLR 485 (CA)
Ronpibon Tin NL v FC of T (1949) 8 ATD 431 (HCA)