Skip to Content

myIR, payments and more

Technical tax area
Ngā tūmomo whakataunga me ngā aratohu


These items are about some specific issues relating to determinations.

Effect of repeal of Income Tax Act 1994 on depreciation determinations issued before repeal

This item clarifies that depreciation determinations made under the ITA 1994 continue to apply following the repeal of that Act.

Library books and periodicals - clarification of depreciation determination DEP32

This item clarifies the correct depreciation rate applying to those publications that provide an updating service and an annual consolidated version of that publication at the end of the year.

Application of the anonymous version of Determination S13

This item states that the anonymous version of the determination does not apply to anyone as such.

General depreciation determination - fishing nets

This item clarifies two issues in the depreciation determination for fishing nets: how to account for allowable deductions when fishing nets become unusable, and the allowable deductions for fishing lines.