Section Sch39 — Income Tax Act 2007: Items for purposes of definition of special excluded depreciable property

Schedule 39 Items for purposes of definition of special excluded depreciable property s EE 67 Schedule 39: inserted, on 1 April 2011 (applying for the 2011–12 and later income years), by section 99(1) of the Taxation (Budget Measures) Act 2010 (2010 No 27). Carports (hired out to householders) Portable huts Cool-stores and freezing chambers Slaughterhouses on farms Fowl houses Plastic hothouses and PVC tunnel houses Glasshouses Buildings affected by acid Milking sheds Roofed livestock yards Wintering barns and simple loafing barns Milk powder buildings Temporary buildings Fish processing buildings Tannery buildings affected by acid Schedule 39: amended (with effect on 1 April 2011), on 29 August 2011 (applying for the 2011–12 and later income years), by section 139(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).