Determinations: Depreciation determinations

Determination Prov18: Tax depreciation rates provisional determination number 18

1. Application

This determination applies to taxpayers who own items of depreciable property of the kind listed in the table below that have been acquired on or after 1 April 2005.

This determination applies for the 2005/2006 and subsequent income years.

2. Determination

Pursuant to section 91AAG(1) of the Tax Administration Act 1994 I set in this determination the provisional rates to apply to the kinds of items of depreciable property listed in the table below by:

• Adding into the "Hotels, Motels, Restaurants, Cafe's, Taverns and Takeaway Bars", "Residential Rental Property Chattels", and "Telecommunications" industry categories the provisional asset class, estimated useful life, and diminishing value and straight-line depreciation rates listed in the table below.

3. Interpretation

In this determination, unless the context otherwise requires, expressions have the same meaning as in the Income Tax Act 2004 and the Tax Administration Act 1994.

This determination is signed by me on the 22nd day of January 2008.

Susan Price
Senior Tax Counsel

Other pages in: Depreciation determinations

• General Depreciation Determination DEP80: Residential Rental Property Chattels
• Determination DEP79: Remedial matters relating to the depreciation of buildings Depreciation Determination Number 79
• Determination DEP78: Tax Depreciation Rates General Determination Number 78
• Determination PROV21: Tax Depreciation Rates Provisional Determination PROV21
• Determination DEP77: Motor vehicles rented for short-term periods of 1 month or less Depreciation Determination Number 77
• Determination DEP76: Tax Depreciation Rates General Determination Number 76
• Determination DEP75: Tax Depreciation Rates General Determination Number 75
• Determination PROV20: Tax Depreciation Rates Provisional Determination Number PROV20
• Determination DEP 73: Tax Depreciation Rates General Determination Number 73
• Determination DEP74: Tax Depreciation Rates General Determination Number 74
• 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
• Tax Depreciation Rates General Determination Number 65
• Tax Depreciation Rates General Determination Number 64
• Draft general depreciation determination - exposure draft DDG0112
• 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: 23 Jan 2008

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