Section Sch14 — Income Tax Act 2007: Depreciable intangible property

Schedule 14 Depreciable intangible property ss DZ 11 , EE 43 , EE 2 , EZ 12 Schedule 14 heading: amended, on 1 April 2008, by section 557 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). 1 the right to use a copyright 2 the right to use a design or model, plan, secret formula or process, or other like property or right 3 a patent or the right to use a patent 4 a patent application with a complete specification lodged on or after 1 April 2005 5 the right to use land 6 the right to use plant or machinery 7 the copyright in software, the right to use the copyright in software, or the right to use software 8 the right to use a trademark 9 management rights and licence rights created under the Radiocommunications Act 1989 10 a consent granted under the Resource Management Act 1991 to do something that otherwise would contravene sections 12 to 15 of that Act (other than a consent for a reclamation), being a consent granted in or after the 1996–97 tax year 11 the copyright in a sound recording, if the copyright was produced or purchased by the taxpayer on or after 1 July 1997, and copies of the recording have been sold or offered for sale to the public 12 plant variety rights granted under the Plant Variety Rights Act 1987 or similar rights given similar protection under the laws of a country or territory other than New Zealand 13 a right to use plant variety rights granted under the Plant Variety Rights Act 1987 or a similar right under the laws of a country or territory other than New Zealand