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e-commerce forms and guides

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Depreciation - a guide for businesses

This guide (IR260) explains how depreciation works and the methods available for calculating depreciation, general depreciation rates, assets, adjustments and disposals. The rates to calculate depreciation for assets acquired on or after 1 April 2005 are in our General depreciation rates (IR265) guide.


Depreciation rates (IR265)

Find out general and provisional depreciation rates. These include both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 2005.


Historic depreciation rates

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.


New Zealand tax residence guide IR292

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the New Zealand immigration residency rules.


Online trading tax implications

This factsheet tells you about your tax obligations if you sell goods or services online. When you're selling goods or services online, you have the same tax obligations as any other business.


Smart business guide (IR320)

A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.