Determination of Tax Depreciation Rates Pursuant to section 108m of the Income Tax Act 1976, notice is hereby given that the basic economic depreciation rates for chainsaws used by professional loggers have been determined, pursuant to section 108c of the Income Tax Act 1976. The determination may be cited as ``Determination DEP2 : Tax Depreciation Rates General Determination Number 2'' and is available from Inland Revenue offices. Dated at Wellington this 2nd day of November 1993. M. McCLENNAN, Manager (Rulings), Head Office, Inland Revenue Department.