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 47: Tax Depreciation Rates General Determination Number 47" relating to graders (capsicums) was signed on 4 December 2002, and will appear in Inland Revenue's Tax Information Bulletin, Vol. 14, No. 12, of December 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).