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 DEP51: Tax Depreciation Rates General Determination Number 51" relating to outboard motors was signed on 16 April 2004, and will appear in Inland Revenue's Tax Information Bulletin, Vol. 16, No. 4, of May 2004.
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.
RANGI KRISHNAN, Manager, Field Liaison
& Communication (Adjudication & Rulings).