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Historic depreciation rates IR267

For assets acquired before 1 April 1993 

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 1993. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 1993.

Adobe Acrobat PDF | 108kb | 16 pages

When to use this guide

If you have assets acquired on or before 31 March 1993, learn here what the historic rates are for claiming the depreciation on those assets.

What you will need

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