1. This is a notice made under section EG 14 of the Income Tax Act 1994 of a depreciation determination issued by the Commissioner of Inland Revenue under section EG 4 of that Act.
2. "Determination DEP45: Tax Depreciation Rates General Determination Number 45" relating to boat lift storage systems was signed on 1 June 2000, and will appear in Inland Revenue's Tax Information Bulletin, Vol. 12, No. 6, of June 2000.
3. A copy of the determination may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.
MARTIN SMITH, General Manager (Adjudication & Rulings).