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Ngā puka tāke me ngā puka tohutohu

Depreciation - a guide for businesses

(published February 2018)

This guide explains how to claim depreciation on your business assets and find current and past depreciation rates.

You're required to claim depreciation when you acquire an asset for your business and account for it when you dispose of that asset. We recommend you consult a tax agent when considering claiming for depreciation.

However, it's still your responsibility to be aware of your tax obligations.