Provide feedback on this item"> Skip to Content


myIR, payments and more

Technical tax area
Ngā tūmomo whakataunga me ngā aratohu


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

Provide feedback on this item

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