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GST (Goods and services tax) Te tāke hokohoko

Depreciation rates

How depreciation rates are used

Depreciation rates are important for calculating annual or period-by-period adjustments. For more information, see the Depreciation rates (IR265) guide in Forms and guides > .

You can find the depreciation rates for assets acquired:

  • after 1 April 1993 in the Depreciation rate finder in Work it out >
  • before 1 April 1993 in the Historic depreciation rates (IR267) in the Forms and guides > .

Special rules apply to the depreciation rates for GST adjustments. They are different from the income tax rules explained in Depreciation - a guide for businesses (IR260).

  • The date you purchased or used your asset doesn't matter for GST adjustments.
  • You can't use the depreciation rates that include either a 20% or 25% loading. These rates are for income tax purposes and don't apply to GST adjustments.

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