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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

2010

Meaning of "building" in the depreciation provisions

Date of issue: 30 April 2010

Ruling Number: IS10/02

This interpretation statement sets out the meaning of the term "building" in the context of the depreciation provisions. The effect is that in some situations the Commissioner's view has changed. The appendix to the statement sets out some items that previously may not have been considered to be buildings that would now be considered to be buildings, and vice versa

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IS10/02 - PDF format (180kb | 35 pages)