Business taxes
Historic depreciation rates IR267
For assets acquired before 1 April 2005
About this guide
You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. Historic rates are used to depreciate assets acquired on or before 31 March 2005. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 2005.
Adobe Acrobat PDF | 315kb | 71 pages
When to use this guide
If you have assets acquired on or before 31 March 2005, learn here what the historic rates are for claiming the depreciation on those assets.
What you will need