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 DEP 46: Tax Depreciation Rates General Determination Number 46" relating to carpets (modular nylon tile construction) was signed on 19 September 2002, and will appear in Inland Revenue's Tax Information Bulletin, Vol. 14, No. 10, of October 2002.
3. A copy of the determination may be obtained by writing to the Manager, Field Liaison & Communication (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.
MARTIN SMITH, General Manager (Adjudication & Rulings).