Notice Type
Departmental
Notice Title

Notice of Determination of Tax Depreciation Rates

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 DEP66: Tax Depreciation Rates
General Determination Number 66” amends Determination DEP1: Tax Depreciation Rates
General Determination Number 1 in respect of
the “Hotels, Motels, Restaurants, Cafés, Taverns and Takeaway Bars”, “Residential Rental Property Chattels”, and “Telecommunications” industry categories. It was signed on 4 March 2008, and will appear in Inland Revenue’s Tax Information Bulletin, Vol. 20, No. 3, of April 2008.
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.