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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

Determinations

These items are about some specific issues relating to determinations.

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

QB (Apr 2006) clarifies that depreciation determinations made under the Income Tax Act 1994 continue to apply following the repeal of that Act.

Library books and periodicals - clarification of depreciation determination DEP32

QB (Sep 1998) clarifies the correct depreciation rate applying to library books and periodicals that provide an updating service and an annual consolidation.

Application of the anonymous version of Determination S13

QB (Dec 2003) clarifies that the anonymous version of determination S13 does not apply to any taxpayers.

General depreciation determination - fishing nets

QB (2003) considers depreciation and how to account for allowable deductions when fishing nets become unusable, and the allowable deductions for fishing lines.