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Category DEPRECIATION - Index of the New Zealand
Tax Information Bulletin.

Current Time (NZ)
Thu 16 May 09:51 AM

Stats: Volumes: 8, Issues: 76, Articles: 1421  

DEPRECIATION

Volume Issue ID Title
32 05001 COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - DEPRECIATION DEDUCTIONS FOR NON-RESIDENTIAL BUILDINGS

31 11002 General Determination DEP105: Tax Depreciation Rate for pushrod/cable propelled pipeline camera inspection systems (not including pipeline crawlers)

31 09019 General Determination DEP104: Tax Depreciation Rate for lay-flat hoses

31 08059 High Court considers whether a geothermal turbine hall is a building for depreciation purposes
  • Entity: Mercury NZ Limited


31 04074 QB 19/02: Depreciation - change of use event

30 11003 IS 18/06 - Income tax - treatment of costs of resource consents

30 07010 DEP 103: Tax depreciation rate for skin therapy machines

29 10006 General Determination DEP102: Depreciation rate for potato cool stores (climate controlled) structure only, excluding climate control plant

29 09009 General Determination DEP101: Tax Depreciation Rate for abrasive blasting booths (including media recovery/recycling, dust extraction and ventilation systems)

29 06007 General Depreciation Determination DEP99: Campervans and Motorhomes

29 06006 General Depreciation Determination DEP98: Kiwifruit overhead mesh shelters

29 05069 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Capital loss amount

29 04045 Are Embankments and Runway End Safety Areas Depreciable Property? No says the Court of Appeal.
  • Entity: Queenstown Airport Corporation Limited


29 04039 QB 17/01: Depreciation Treatment For 'Buildings With Prefabricated Stressed-Skin Insulation Panels'

28 07024 QUEENSTOWN AIRPORT'S EASTERN RUNWAY SAFETY AREA FOUND NOT TO BE DEPRECIABLE UNDER THE INCOME TAX ACT 2007
  • Entity: Queenstown Airport Corporation Limited


28 06028 HIGH COURT CONSIDERS A RIGHT TO USE LAND IN CONTEXT OF DEPRECIABLE INTANGIBLE PROPERTY
  • Entity: ANZCO Foods Limited


28 03061 PROVISIONAL DEPRECIATION DETERMINATION PROV:27: GEOTHERMAL AND THERMAL POWERHOUSES

27 10027 DETERMINATION CFC 2015/04: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED)
  • Entity: TOWER INSURANCE LIMITED


27 10026 DETERMINATION CFC 2015/03: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED)
  • Entity: TOWER INSURANCE LIMITED


27 10025 DETERMINATION CFC 2015/02: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED)
  • Entity: TOWER INSURANCE LIMITED


27 10024 DETERMINATION CFC 2015/01: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED)
  • Entity: TOWER INSURANCE LIMITED


27 10023 GENERAL DEPRECIATION DETERMINATION DEP96: OIL/GAS EQUIPMENT USED TO EVALUATE, REPAIR OR STIMULATE EXISTING WELLBORES

27 10022 QB 15/12: DEPRECIATION TREATMENT FOR 'BUILDINGS WITH PREFABRICATED STRESSED-SKIN INSULATION PANELS'

27 08012 COST OF OBTAINING RESOURCE CONSENTS HELD TO BE CAPITAL
  • Entity: Trustpower Limited


27 08002 GENERAL DEPRECIATION DETERMINATION DEP95: RAIL PASSENGER SERVICE ELECTRIC MULTIPLE UNITS

27 08001 GENERAL DEPRECIATION DETERMINATION DEP94: CARPORTS

27 07007 GENERAL DEPRECIATION DETERMINATION DEP93: PORTABLE FENCES (GALVANISED STEEL)

27 07004 INCOME TAX (MAXIMUM POOLING VALUE) ORDER 2015

27 04009 QB 15/04: Income tax - Whether it is possible that the disposal of land that is part of an undertaking or scheme involving development or division will not give rise to income, even if no exclusion applies

27 04008 QB 15/03: Income tax - Changing to a different depreciation rate for an item of depreciable property

27 04004 Provisional depreciation determination PROV26: Hydroelectric powerhouses

27 04003 General depreciation determination DEP92: Wool/shearing sheds

27 04002 General depreciation determination DEP91: Gas detectors - hand-held and fixed

27 02007 GENERAL DETERMINATION DEP90: DEPRECIATION RATE FOR DRONES AND INTEGRATED ACCESSORIES INCLUDING REMOTE CONTROLLERS AND SOFTWARE, USED FOR PHOTOGRAPHY, SURVEILLANCE AND VIDEO/MOVIE PRODUCTION

26 08006 GENERAL DEPRECIATION DETERMINATION DEP89: BENCH-TOP PIZZA OVENS AND MICROWAVE OVENS (COMMERCIAL)

26 07017 TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - CONSECUTIVE LEASES

26 07016 TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - PERMANENT EASEMENTS

26 07015 TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - PERPETUALLY RENEWABLE LEASES

26 06017 QB 14/04: INCOME TAX - DEPRECIATION ROLL-OVER RELIEF FOR CANTERBURY

26 05006 GENERAL DEPRECIATION DETERMINATION DEP88: PET GROOMING AND CLEANING EQUIPMENT

26 05005 DETERMINATION DEP87: DEPRECIATION RATE FOR TABLET COMPUTERS AND ELECTRONIC MEDIA STORAGE DEVICES (INCLUDING SMARTPHONES AND MP3 PLAYERS AND SIMILAR DEVICES)

26 01003 CORRECTION TO DEPRECIATION DETERMINATION PROV25

25 11004 DETERMINATION DEP86: TAX DEPRECIATION RATES GENERAL DETERMINATION NUMBER 86




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