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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Listed horticultural plants determinations

The determination(s) set out the types of horticultural plants that are listed and the diminishing value amortisation rates applicable to them. Where a horticultural plant has not been determined by the Commissioner as a listed horticultural plant, taxpayers may apply in writing to the Commissioner for a specific horticultural plant or category of horticultural plants to be so determined.

DET 05/01 Amortisation rates for listed horticultural plants (May 05)

DET 05/01 sets out the amortisation rates (on the basis of diminishing values) for listed horticultural plants as determined by the CIR and listed in the schedule.