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General Determination DEP91: Depreciation Rate for gas detectors (hand-held) and gas detectors (fixed)

Note to Determination DEP 90

The Commissioner sets general depreciation rates for gas detectors that are battery operated hand-held types or wired/fixed to plant and machinery.

Gas detectors are used by many industries that use gas or work in enclosed spaces.  Although the hand-held type of gas detector may come within the existing asset class for "Instruments hand-held" under the "Scientific and laboratory equipment (excluding equipment used in a medical laboratory)" asset category, many business users may not identify the asset class of "instruments hand-held" as applicable to hand-held gas detectors used in other industries.  Consequently, this determination adds two new gas detector asset classes to the "Factory and other sundries", "Refrigeration", "Scientific and laboratory equipment (excluding equipment used in a medical laboratory)" and "Water and effluent treatment (where not industry specified)" asset categories, to provide more certainty for taxpayers when considering the depreciation treatment of gas detectors.


Determination DEP91: Tax Depreciation Rates General Determination Number DEP91

1. Application

This determination applies to taxpayers who own depreciable property of the kind listed in the table below.

This determination applies from the 2015 and subsequent income years.

2. Determination

Pursuant to section 91AAG 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 "Factory and other sundries", "Refrigeration", "Scientific and laboratory equipment (excluding equipment used in a medical laboratory)" and "Water and effluent treatment (where not industry specified)" asset categories, new asset classes, estimated useful lives, and diminishing value and straight line depreciation rates as listed below:
Asset class Estimated useful life
(years)
DV rate (%) SL rate (%)
Gas detectors (hand-held)
5
40
30
Gas detectors (fixed)
10
20
13.5

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 16th day of March 2015.

Rob Wells
LTS Manager, Technical Standards