Notice Type
Notice Title

Notice of Determination DET 05/02

1. This is a notice of a determination made under section 91AAN of the Tax Administration Act 1994.
2. Determination DET 05/02 Amortisation rates for landfill cell construction expenditure, as determined by the Commissioner of Inland Revenue, was issued on
15 November 2005. It sets out the amortisation rates
for landfill cell construction expenditure and the types of landfill cell construction expenditure to which the determination applies. The determination will appear in Inland Revenue’s Tax Information Bulletin, Vol. 17, No. 10 (December 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: