Notice Type
Departmental
Determination of Tax Depreciation Rates Pursuant to section 108m of the Income Tax Act 1976, notice is hereby given that a provisional basic economic depreciation rate has been determined under the provisions of section 108i of the Income Tax Act 1976. The determination applies to software able to be used in the preparation or filing of income tax returns relating to one particular income year only. The determination may be cited as ``Determination PROV1: Tax Depreciation Rates Provisional Determination Number 1'' and is available from Inland Revenue offices. Dated at Wellington this 15th day of February 1994. M. McCLENNAN, Manager (Rulings), Head Office, Inland Revenue Department.
Publication Date
3 Mar 1994

Notice Number

1994-go1626

Page Number

980