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 DEP67: Tax Depreciation Rates General Determination Number 67” creates the asset category “Hire equipment” and sets a rate in respect of that asset category for the general asset class “Baby gear for hire (excluding child restraints (capsules and car seats))”.
It was signed on 30 April 2008, and will appear in Inland Revenue’s Tax Information Bulletin, Vol. 20, No. 5, of June 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).