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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

General Determination DEP101: Tax Depreciation Rate for abrasive blasting booths (including media recovery/recycling, dust extraction and ventilation systems)

Note to Determination DEP101

The Commissioner has recently been asked to consider what depreciation rate should apply for abrasive blasting booths.

The asset consists of the abrasive blasting chamber, including the in-floor media recovery system and the media reclaimer/recycler. It does not include the blast pot, the air compressor systems and any separate dust extraction system. This is because these are considered stand­alone assets for which depreciation rates already exist.


Determination DEP101: Tax Depreciation Rates General Determination Number DEP101

This determination may be cited as "Determination DEP 101 Tax Depreciation Rates General Determination Number 101: Blasting booths (including media recovery/recycling, dust extraction and ventilation systems).

1. Application

This determination applies to taxpayers who own items of depreciable property of the kind listed in the tables below:

This determination applies for the 2016/17 and subsequent income years.

2. Determination

Pursuant to section 91AAF of the Tax Administration Act 1994, the general determination will apply to the kind of items of depreciable property listed in the table below by:

  • Adding into the "Cleaning, Refuse and Recycling" and "Engineering (including Automotive)" industry categories, the new asset class, estimated useful life, and general diminishing value and straight-line depreciation rates listed below:
Asset class Estimated useful life
(years)
DV rate (%) SL rate (%)
Abrasive blasting booths (including media recovery/recycling, dust extraction and ventilation systems). 12.5 16 10.5

3. Interpretation

In this determination, unless the context otherwise requires, words and terms have the same meaning as in the Income Tax Act 2007 and the Tax Administration Act 1994.

This determination is signed by me on the 6th day of September 2017.

Rob Wells
LTS Manager, Technical Standards