11 Jun Potential Tax Benefits When Installing Culverts
Make Your EOFY Spend Count: Potential Tax Benefits for Farmers Installing Culverts
As the end of the financial year approaches, many farmers are looking for smart, practical ways to invest back into their land – and reduce their tax bill in the process.
If you’re planning infrastructure upgrades, culverts might just be the asset your farm (and accountant) will thank you for.
Durable, long-lasting, and essential for effective water and land management, culverts like EUROFLO® don’t just support your day-to-day operations – they could also deliver valuable tax benefits.
Depending on how they’re used and their cost, culverts may be expensed immediately rather than being registered as a depreciating asset. That means potential instant tax deductions at EOFY.
We’ve put together a quick whitepaper explaining when culverts can be expensed under New Zealand tax rules:
Potential Tax Benefits When Installing Culverts
Following the rains and recent damage to farms across New Zealand, farmers should be aware that there may be helpful tax deductions available to them when installing culverts on their farms as part of repairing land damage or even for certain land improvement activities.
Type of expenditure | Deduction available |
The repair of flood or erosion | In full in year of expenditure |
Drainage of swamps or | Usually non-deductible, but |
Construction of stream | As above |
All culverts installed as part | Depreciation can be claimed |
| Spending by landowners affected by North Island flooding events | Variety of tax provisions |
Prepared by Rob Oosthuizen CA, Financial Controller, P&F Global, May 2025
NOTE: The above is not provided as professional tax advice. We recommend you consult a tax agent when considering any of the above to ensure you are receiving the maximum tax concessions available to you in your industry and circumstances.
Next Steps…
Talk to one of our Territory Managers – they’re here to help you choose the right culvert for your land and ensure it meets both your practical and financial goals:
email: sales@pandfglobal.com
freephone: 0800 99 77 33
Or head into your favourite local farming merchant and ask for EUROFLO® by name:
✅ Practical investment
✅ Tax smart
✅ Built for New Zealand conditions