Notice Type
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 DEP70: Tax Depreciation Rates General Determination Number 70” adds the general asset class “Plant supports (hanging retractable wire)” into the “Agriculture, Horticulture, and Aquaculture” industry category. It was signed on 6 June 2008, and will appear in Inland Revenue’s Tax Information Bulletin, Vol. 20, No. 6, of July 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).