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This determination applies to taxpayers who own items of depreciable property of the kind listed in the table below that have been acquired on or after 1 April 2005.
This determination applies for the 2005/2006 and subsequent income years.
Pursuant to section 91AAG(1) of the Tax Administration Act 1994 I set in this determination the provisional rates to apply to the kinds of items of depreciable property listed in the table below by:
|Provisional asset class||Estimated useful life (years)||DV rate (%)||SL rate (%)|
|Set-top boxes with hard drive and personal video recorders (PVRs) with hard drive||4||50||40|
In this determination, unless the context otherwise requires, expressions have the same meaning as in the Income Tax Act 2004 and the Tax Administration Act 1994.
This determination is signed by me on the 22nd day of January 2008.
Senior Tax Counsel