Section Sch10 — Income Tax Act 2007: Straight-line equivalents of diminishing value rates of depreciation

Schedule 10 Straight-line equivalents of diminishing value rates of depreciation ss EE 40 , EE 41 , EZ 14 , EZ 15 Column 1 Diminishing value depreciation rate (%) Column 2 Straight-line equivalent (%) 1 1 2 1.5 2.5 2 3 2.5 4 3 5 3.5 6 4 7 5 7.5 5.5 8 6 9.5 6.5 10 7 11 7.5 12 8 13 8.5 13.5 9 14 9.5 15 10 16 10.5 16.5 11 17 11.5 17.5 12 18 12.5 19 13 20 13.5 20.5 14 21 14.5 21.5 15 22 15.5 23 16 24 16.5 24.5 17 25 17.5 26 18 27 18.5 27.5 19 28 19.5 28.5 20 29 20.5 30 21 31 22 32 22.5 32.5 23 33 24 34 24.5 34.5 25 35 25.5 36 26 37 27 38 27.5 39 28 39.5 29 40 30 41 31 42 32 43 32.5 44 33 45 33.5 45.5 34 46 34.5 46.5 35 47 35.5 47.5 36 48 36.5 48.5 37 49 39 50 40 50.5 41 51 42 52 43 53 44 54 45 55 45.5 56 46 57 47 58 47.5 60 48 61 49 62 50 63 51 63.5 63.5 64 64 65 65 66 66 67 67 68 68 69 69 70 70 71 71 72 72 73 73 74 74 75 75 76 76 77 77 78 78 79 79 80 80 81 81 82 82 100 100