Statute
Section Sch12 — Income Tax Act 2007: Old banded rates of depreciation
Text of the provision Official document
Schedule 12 Old banded rates of depreciation ss DB 46 , EC 34 , EC 35 , EE 30 , EZ 23 Column 1 Diminishing value depreciation rate (%) Column 2 Straight-line equivalent (%) 2 1.5 4 3 6 4 7.5 5.5 9.5 6.5 12 8 15 10 18 12.5 22 15.5 26 18 33 24 40 30 50 40 63.5 63.5 100 100
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →