1. This is a notice made under section 91AAK of the Tax Administration Act 1994 of a depreciation determination issued by the Commissioner of Inland Revenue under section 91AAF of that Act.
2. “Determination DEP61: Tax Depreciation Rates
General Determination Number 61” sets the economic depreciation rates for child restraints (capsules and
car seats) for hire. It was signed on 19 June 2007,
and will appear in Inland Revenue’s Tax Information Bulletin, Vol. 19, No. 7, of August 2007.
3. A copy of the determination may be obtained by writing to the Team Manager, Technical Services (Office of the Chief Tax Counsel), National Office, Inland Revenue, PO Box 2198, Wellington.
GARY DICK, Team Manager, Technical Services (Office of the Chief Tax Counsel).