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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

Interpretation statement IS 10/02 sets out the meaning of 'building' in the context of depreciation provisions, with examples of items now considered buildings.

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