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 48: Tax Depreciation Rates General Determination Number 48" relating to prints (including limited edition prints), paintings and drawings was signed on 13 December 2002, and will appear in Inland Revenue's Tax Information Bulletin, Vol. 15, No. 1, of January 2003.
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).