Determinations: Depreciation determinations

Draft general depreciation determination - exposure draft DDG0112

In Tax Information Bulletin Volume 18, No 7 (August 2006) on page 4 we advised of the availability of a draft general depreciation determination - Exposure Draft DDG0112 ('DDG0112') for comment. DDG0112 proposed the setting of general depreciation rates for the following asset classes:

• CCH Electronic New Zealand Master Tax Guide, designed for a specific tax year.
• CCH Electronic New Zealand Essential Tax Package, designed for a specific tax year.

DDG0112 if issued would have replaced Determination PROV4: Tax Depreciation Rates Provisional Determination Number 4 ('Prov4'), which was issued on 7 September 1995 and published in Tax Information Bulletin Volume 7, No 3 (September 1995). Prov 4 set the provisional depreciation rates for the two CCH products listed above.

As a result of comments received on DDG0112, the Commissioner is now aware that the two CCH products are no longer available in the form described in DDG0112 and Prov4. Consequently the Commissioner does not intend to proceed with finalising DDG0112.

In addition, as there are no longer any depreciable property to which Prov4 applies, Prov4 has no on-going application.

Other pages in: Depreciation determinations

• Determination PROV19: Tax Depreciation Rates Provisional Determination PROV19
• Determination DEP 72: Tax Depreciation Rates General Determination Number 72
• Determination DEP 71: Tax Depreciation Rates General Determination Number 71
• Expense items in the Table of Depreciation Rates
• The Commissioner's Table of Depreciation Rates
• General Depreciation Determination DEP70
• General Depreciation Determination DEP69
• General Depreciation Determination DEP68
• Determination DEP66: Tax Depreciation Rates General Determination Number 66
• Tax Depreciation Rates General Determination Number 67
• Determination Prov18: Tax depreciation rates provisional determination number 18
• Tax Depreciation Rates General Determination Number 65
• Tax Depreciation Rates General Determination Number 64
• Tax Depreciation Rates General Determination Number 63
• Buildings and structures DEP62
• Child restraints (capsules and car seats) for hire DEP61
• Determination Prov17: Tax depreciation rates provisional determination number 17
• Tax Depreciation Rates General Depreciation Determination DEP60
• Provisional Depreciation Determination PROV16
• Provisional Depreciation Determination PROV15
• Provisional Depreciation Determination PROV14
• Provisional Depreciation Determination PROV13
• General depreciation determinations DEP55 to DEP59
• General Depreciation Determination DEP54

Date published: 29 Jun 2007

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