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Open Date
17 Aug 2023
Closing Date
28 Sep 2023

Amortisation Rates for Listed Horticultural Plants

The proposed determination has been updated to reflect reference to the Income Tax Act 2007 and sets out the amortisation rates (based on diminishing values) for listed horticultural plants as determined by the Commissioner of Inland Revenue and listed in the schedule to the earlier Determination DET 05/01.

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