This notice of determination is made under section LH 13 of the Income Tax Act 2007.
I am satisfied that the internal software developments in relation to one of the projects undertaken by Vodafone
New Zealand Limited in the 2008-2009 income year meet
the requirements in section LH 13(2)(a) to (c).
I have determined, in accordance with section LH 13(2), that the amount of $3,680,317.00 is appropriate for the purposes of section LH 1(1) for Vodafone New Zealand Limited, for the 2008-2009 income year.
The increase in the expenditure limit of $680,317.00 can only be used in relation to this project.
Dated this 20th day of May 2012.
HON SIMON WILLIAM ENGLISH, Minister of Finance.