Determination of Tax Depreciation Rates Pursuant to section 108m of the Income Tax Act 1976, notice is hereby given that the basic economic depreciation rate for Surgical Implant Instrument Sets (Orthopaedic) has been determined, pursuant to section 108c of the Income Tax Act 1976. The determination may be cited as ``Determination DEP3: Tax Depreciation Rates General Determination Number 3'' and is available from Inland Revenue Offices. Dated at Wellington this 12th day of January 1994. M. McCLENNAN, Manager (Rulings), Head Office, Inland Revenue Department.