Make a payment
Forms and guides Ngā puka tāke me ngā puka tohutohu

Application for a provisional depreciation rate (IR260A)

(published November 2012)

About this form

Use this form to apply for a provisional depreciation rate. You can find the rates to calculate depreciation for assets acquired since 1996 in our booklet General depreciation rates (IR265).

PDF | 75kb | 2 pages

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this form

You must claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, but it is still your responsibility to be aware of your tax obligations. Use this form to apply for a provisional depreciation rate. You can do this if there is no applicable general rate for your asset, eg, an asset:

  • which is new to the New Zealand economy (ie invented or imported), or
  • class which has been missed from the classes for general updates.
What you will need
  • applicant's full contact details and IRD number
  • asset details
  • general depreciation rate
  • accounting depreciation rate 
  • reasons for application
  • depreciation rate requested.


After you finish

Please print sign and post the completed form to LTS Manager, Technical Standards, National Office, Inland Revenue, PO Box 2198, Wellington.

You may wish to keep a copy of this form for your personal records.


List of postal addresses for Inland Revenue >