1. This is a notice of a determination made under section 91AAB of the Tax Administration Act 1994.
2. Determination DET 05/01 Amortisation rates for listed horticultural plants was issued on 13 May 2005. It sets out the amortisation rates (on the basis of diminishing values) for listed horticultural plants as determined by the Commissioner of Inland Revenue and listed in the Schedule to Determination DET 05/01. It will appear
in Inland Revenue’s Tax Information Bulletin, Vol. 17, No. 4 (May 2005).
3. A copy of the determination may be obtained by writing to TLS Webmaster, Technical Standards TLSG, National Office, Inland Revenue, P.O. Box 2198, Wellington. Email: tls.webmaster@ird.govt.nz