Determination of Tax Depreciation Rates Pursuant to section EG 14 of the Income Tax Act 1994, notice is hereby given that the Commissioner of Inland Revenue has issued ``Determination PROV 4: Tax Depreciation Rates Provisional Determination Number 4'', pursuant to section EG 10 of the Income Tax Act 1994. The determination applies to the CCH Electronic New Zealand Essential Tax Package, designed for a specific income year and the CCH Electronic New Zealand Master Tax Guide, designed for a specific income year. The determination may be cited as ``Determination PROV 4: Tax Depreciation Rates Provisional Determination Number 4''. The determination is available from Inland Revenue offices. Dated at Wellington this 7th day of September 1995. CRAIG NEIL, Manager (Rulings), National Office, Inland Revenue Department.