This easy-to-use volume includes all New Zealand's depreciation rates in table format, consolidated to 1 January 2017. An essential reference tool for tax practitioners and anyone involved in business, it covers assets acquired both before and after 1 April 2005. The tables also include amendments to rates resulting from changes to the depreciation treatment of buildings, and the removal of the depreciation loading for assets acquired after 21 May 2010. The book contains a table of current binding rulings with cross-references to the relevant paragraphs in the New Zealand Master Tax Guide. An alphabetical index of assets is also included for easy reference. This easy-to-use volume includes all New Zealand's depreciation rates in table format, consolidated to 1 January 2017. An essential reference tool for tax practitioners and anyone involved in business, it covers assets acquired both before and after 1 April 2005. The tables also include amendments to rates resulting from changes to the depreciation treatment of buildings, and the removal of the depreciation loading for assets acquired after 21 May 2010.The book contains a table of current binding rulings with cross-references to the relevant paragraphs in the New Zealand Master Tax Guide. An alphabetical index of assets is also included for easy reference.
This item is eligible for free returns within 30 days of delivery. See our returns policy for further details.