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 DEP28: Tax Depreciation Rates General Determination No. 28'', pursuant to section EG 4 of the Income Tax Act 1994. The determination may be cited as ``Determination DEP28: Tax Depreciation Rates General Determination No. 28''. Determination DEP28 will appear in Inland Revenue's Tax Information Bulletin, Vol. 9, No. 9 of September 1997. A copy of the determination is available from Inland Revenue offices. Dated at Wellington this 5th day of September 1997. JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).