TIB index based from the NZ Tax Information Bulletin - kwister.net
Category depreciation
Current Time (NZ)
07:02:57
20 May 2024
07:02:57
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category depreciation
| Volume 25 issue 011 | DETERMINATION DEP86: TAX DEPRECIATION RATES GENERAL DETERMINATION NUMBER 86 |
| Volume 25 issue 011 | DETERMINATION DEP86: TAX DEPRECIATION RATES GENERAL DETERMINATION NUMBER 86 |
| Volume 26 issue 001 | CORRECTION TO DEPRECIATION DETERMINATION PROV25 |
| Volume 26 issue 001 | CORRECTION TO DEPRECIATION DETERMINATION PROV25 |
| Volume 26 issue 005 | PRODUCT RULING BR PRD 14/04: SCALES CONSOLIDATED TAX GROUP |
| Volume 26 issue 005 | GENERAL DEPRECIATION DETERMINATION DEP88: PET GROOMING AND CLEANING EQUIPMENT |
| Volume 26 issue 005 | DETERMINATION DEP87: DEPRECIATION RATE FOR TABLET COMPUTERS AND ELECTRONIC MEDIA STORAGE DEVICES (INCLUDING SMARTPHONES AND MP3 PLAYERS AND SIMILAR DEVICES) |
| Volume 26 issue 005 | GENERAL DEPRECIATION DETERMINATION DEP88: PET GROOMING AND CLEANING EQUIPMENT |
| Volume 26 issue 006 | QB 14/04: INCOME TAX - DEPRECIATION ROLL-OVER RELIEF FOR CANTERBURY |
| Volume 26 issue 006 | QB 14/04: INCOME TAX - DEPRECIATION ROLL-OVER RELIEF FOR CANTERBURY |
| Volume 26 issue 007 | TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - BLACK HOLE EXPENDITURE |
| Volume 26 issue 007 | TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - PERMANENT EASEMENTS |
| Volume 26 issue 007 | TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - CONSECUTIVE LEASES |
| Volume 26 issue 007 | TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - PERPETUALLY RENEWABLE LEASES |
| Volume 26 issue 007 | TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - PERMANENT EASEMENTS |
| Volume 26 issue 007 | TAXATION (ANNUAL RATES, EMPLOYEE ALLOWANCES, AND REMEDIAL MATTERS) ACT 2014 - THE TAXATION OF LAND-RELATED LEASE PAYMENTS - CONSECUTIVE LEASES |
| Volume 26 issue 008 | GENERAL DEPRECIATION DETERMINATION DEP89: BENCH-TOP PIZZA OVENS AND MICROWAVE OVENS (COMMERCIAL) |
| Volume 26 issue 008 | GENERAL DEPRECIATION DETERMINATION DEP89: BENCH-TOP PIZZA OVENS AND MICROWAVE OVENS (COMMERCIAL) |
| Volume 27 issue 002 | GENERAL DETERMINATION DEP90: DEPRECIATION RATE FOR DRONES AND INTEGRATED ACCESSORIES INCLUDING REMOTE CONTROLLERS AND SOFTWARE, USED FOR PHOTOGRAPHY, SURVEILLANCE AND VIDEO/MOVIE PRODUCTION |
| Volume 27 issue 002 | GENERAL DETERMINATION DEP90: DEPRECIATION RATE FOR DRONES AND INTEGRATED ACCESSORIES INCLUDING REMOTE CONTROLLERS AND SOFTWARE, USED FOR PHOTOGRAPHY, SURVEILLANCE AND VIDEO/MOVIE PRODUCTION |
| Volume 27 issue 004 | General depreciation determination DEP92: Wool/shearing sheds |
| Volume 27 issue 004 | General depreciation determination DEP91: Gas detectors - hand-held and fixed |
| Volume 27 issue 004 | Provisional depreciation determination PROV26: Hydroelectric powerhouses |
| Volume 27 issue 004 | General depreciation determination DEP92: Wool/shearing sheds |
| Volume 27 issue 004 | Provisional depreciation determination PROV26: Hydroelectric powerhouses |
| Volume 27 issue 004 | QB 15/03: Income tax - Changing to a different depreciation rate for an item of depreciable property |
| Volume 27 issue 004 | 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 |
| Volume 27 issue 004 | QB 15/03: Income tax - Changing to a different depreciation rate for an item of depreciable property |
| Volume 27 issue 004 | 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 |
| Volume 27 issue 007 | INCOME TAX (MAXIMUM POOLING VALUE) ORDER 2015 |
| Volume 27 issue 007 | INCOME TAX (MAXIMUM POOLING VALUE) ORDER 2015 |
| Volume 27 issue 007 | GENERAL DEPRECIATION DETERMINATION DEP93: PORTABLE FENCES (GALVANISED STEEL) |
| Volume 27 issue 007 | GENERAL DEPRECIATION DETERMINATION DEP93: PORTABLE FENCES (GALVANISED STEEL) |
| Volume 27 issue 008 | GENERAL DEPRECIATION DETERMINATION DEP94: CARPORTS |
| Volume 27 issue 008 | GENERAL DEPRECIATION DETERMINATION DEP94: CARPORTS |
| Volume 27 issue 008 | GENERAL DEPRECIATION DETERMINATION DEP95: RAIL PASSENGER SERVICE ELECTRIC MULTIPLE UNITS |
| Volume 27 issue 008 | GENERAL DEPRECIATION DETERMINATION DEP95: RAIL PASSENGER SERVICE ELECTRIC MULTIPLE UNITS |
| Volume 27 issue 008 | COST OF OBTAINING RESOURCE CONSENTS HELD TO BE CAPITAL |
| Volume 27 issue 008 | COST OF OBTAINING RESOURCE CONSENTS HELD TO BE CAPITAL |
| Volume 27 issue 010 | QB 15/12: DEPRECIATION TREATMENT FOR @BUILDINGS WITH PREFABRICATED STRESSED-SKIN INSULATION PANELS@ |
| Volume 27 issue 010 | GENERAL DEPRECIATION DETERMINATION DEP96: OIL/GAS EQUIPMENT USED TO EVALUATE, REPAIR OR STIMULATE EXISTING WELLBORES |
| Volume 27 issue 010 | DETERMINATION CFC 2015/01: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 27 issue 010 | QB 15/08: INCOME TAX - TAX TREATMENT OF ALLOWANCES PAID TO CHAINSAW OPERATORS |
| Volume 27 issue 010 | DETERMINATION CFC 2015/03: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 27 issue 010 | DETERMINATION CFC 2015/04: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 27 issue 010 | QB 15/12: DEPRECIATION TREATMENT FOR @BUILDINGS WITH PREFABRICATED STRESSED-SKIN INSULATION PANELS@ |
| Volume 27 issue 010 | GENERAL DEPRECIATION DETERMINATION DEP96: OIL/GAS EQUIPMENT USED TO EVALUATE, REPAIR OR STIMULATE EXISTING WELLBORES |
| Volume 27 issue 010 | DETERMINATION CFC 2015/01: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 27 issue 010 | DETERMINATION CFC 2015/02: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 27 issue 010 | DETERMINATION CFC 2015/03: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 27 issue 010 | DETERMINATION CFC 2015/04: NON-ATTRIBUTING ACTIVE INSURANCE CFC STATUS (TOWER INSURANCE LIMITED) |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - FOREIGN INVESTMENT PIES: ACCESS TO LOWER TREATY RATE |
| Volume 28 issue 003 | PROVISIONAL DEPRECIATION DETERMINATION PROV:27: GEOTHERMAL AND THERMAL POWERHOUSES |
| Volume 28 issue 006 | HIGH COURT CONSIDERS A RIGHT TO USE LAND IN CONTEXT OF DEPRECIABLE INTANGIBLE PROPERTY |
| Volume 28 issue 006 | HIGH COURT CONSIDERS A RIGHT TO USE LAND IN CONTEXT OF DEPRECIABLE INTANGIBLE PROPERTY |
| Volume 28 issue 007 | QUEENSTOWN AIRPORT@S EASTERN RUNWAY SAFETY AREA FOUND NOT TO BE DEPRECIABLE UNDER THE INCOME TAX ACT 2007 |
| Volume 28 issue 007 | QUEENSTOWN AIRPORT@S EASTERN RUNWAY SAFETY AREA FOUND NOT TO BE DEPRECIABLE UNDER THE INCOME TAX ACT 2007 |
| Volume 29 issue 004 | QB 17/01: Depreciation Treatment For @Buildings With Prefabricated Stressed-Skin Insulation Panels@ |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: INTEREST-FREE STUDENT LOANS |
| Volume 29 issue 004 | QB 17/01: Depreciation Treatment For @Buildings With Prefabricated Stressed-Skin Insulation Panels@ |
| Volume 29 issue 004 | Are Embankments and Runway End Safety Areas Depreciable Property? No says the Court of Appeal. |
| Volume 29 issue 006 | General Depreciation Determination DEP98: Kiwifruit overhead mesh shelters |
| Volume 29 issue 006 | General Depreciation Determination DEP99: Campervans and Motorhomes |
| Volume 29 issue 006 | General Depreciation Determination DEP98: Kiwifruit overhead mesh shelters |
| Volume 29 issue 006 | General Depreciation Determination DEP99: Campervans and Motorhomes |
| Volume 29 issue 009 | General Determination DEP101: Tax Depreciation Rate for abrasive blasting booths (including media recovery/recycling, dust extraction and ventilation systems) |
| Volume 29 issue 009 | General Determination DEP101: Tax Depreciation Rate for abrasive blasting booths (including media recovery/recycling, dust extraction and ventilation systems) |
| Volume 29 issue 010 | General Determination DEP102: Depreciation rate for potato cool stores (climate controlled) structure only, excluding climate control plant |
| Volume 29 issue 010 | General Determination DEP102: Depreciation rate for potato cool stores (climate controlled) structure only, excluding climate control plant |
| Volume 30 issue 007 | 18/11: Income tax - state integrated schools and donation tax credits |
| Volume 30 issue 007 | DEP 103: Tax depreciation rate for skin therapy machines |
| Volume 30 issue 011 | IS 18/06 - Income tax - treatment of costs of resource consents |
| Volume 30 issue 011 | IS 18/06 - Income tax - treatment of costs of resource consents |
| Volume 31 issue 004 | QB 19/02: Depreciation - change of use event |
| Volume 31 issue 004 | QB 19/02: Depreciation - change of use event |
| Volume 31 issue 008 | High Court considers whether a geothermal turbine hall is a building for depreciation purposes |
| Volume 31 issue 008 | High Court considers whether a geothermal turbine hall is a building for depreciation purposes |
| Volume 31 issue 009 | General Determination DEP104: Tax Depreciation Rate for lay-flat hoses |
| Volume 31 issue 009 | General Determination DEP104: Tax Depreciation Rate for lay-flat hoses |
| Volume 31 issue 011 | General Determination DEP105: Tax Depreciation Rate for pushrod/cable propelled pipeline camera inspection systems (not including pipeline crawlers) |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - DEPRECIATION DEDUCTIONS FOR NON-RESIDENTIAL BUILDINGS |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - DEPRECIATION DEDUCTIONS FOR NON-RESIDENTIAL BUILDINGS |
| Volume 34 issue 008 | DEP108: Tax depreciation rates for hydrofraise rigs |
| Volume 34 issue 008 | DEP108: Tax depreciation rates for hydrofraise rigs |
| Volume 34 issue 008 | IS 22/04: Claiming depreciation on buildings |
| Volume 34 issue 008 | TDS 22/15: Deductibility of depreciation and expenses |
| Volume 34 issue 011 | DEP109: Tax Depreciation Rates for automated ship mooring systems |
| Volume 34 issue 011 | DEP109: Tax Depreciation Rates for automated ship mooring systems |