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 DEP62: Tax Depreciation Rates General Determination Number 62” amends Determination DEP1: Tax Depreciation Rates General Determination Number 1 in respect of the “Buildings and Structures” asset category. It was signed on 27 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).