Determination of Tax Depreciation Rates Pursuant to section 108m of the Income Tax Act 1976, notice is hereby given that the Commissioner of the Inland Revenue Department has issued ``Determination DEP8: Tax Depreciation Rates General Determination Number 8'', pursuant to section 108c of the Income Tax Act 1976. The determination may be cited as ``Determination DEP8: Tax Depreciation Rates General Determination Number 8''. The determination is available from Inland Revenue Offices. Dated at Wellington this 22nd day of November 1994. M. McCLENNAN, Manager (Rulings), Head Office, Inland Revenue Department.