Notice of Determination of Tax Depreciation Rates Pursuant to section EG 14 of the Income Tax Act 1994, notice is hereby given that the Commissioner of the Inland Revenue Department has issued ``Determination PROV 5: Tax Depreciation Rates Provisional Determination Number 5'', pursuant to section EG 10 of the Income Tax Act 1994. The determination may be cited as ``Determination PROV 5: Tax Depreciation Rates Provisional Determination Number 5''. Determination PROV 5 will appear in Inland Revenue's Tax Information Bulletin, Vol. 8, No. 2 of August 1996. A copy of the determination is available from Inland Revenue offices. Dated at Wellington this 23rd day of July 1996. JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).