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 DEP23: Tax Depreciation Rates General Determination Number 23'', pursuant to section EG 4 of the Income Tax Act 1994. The determination may be cited as ``Determination DEP23: Tax Depreciation Rates General Determination Number 23''. Determination DEP23 will appear in Inland Revenue's Tax Information Bulletin, Vol. 9, No. 3 of March 1997. A copy of the determination is available from Inland Revenue offices. Dated at Wellington this 3rd day of March 1997. JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).