Depreciation determinations

Find out about the 3 different depreciation determinations, how to apply and the information you will need for your application.

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About depreciation determinations Find out about the 3 different depreciation determinations you can apply for, depending on your circumstances.
Applying for a provisional depreciation rate
If you think your asset is not covered by an existing depreciation rate, you can apply for a provisional depreciation rate.
Applying for a special depreciation rate or higher maximum pooling value Use myIR to apply for a special depreciation rate or higher maximum pooling value. There are 2 stages – initiating and then completing the application.

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Nga whakataunga hekenga wāriu Depreciation determinations