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DEP106
Issued
26 Mar 2021
Effective
This determination applies for the 2020/21 and subsequent income years.

Tax Depreciation Rates for e-scooters and e-bicycles used in the ordinary course of business, and e-scooters, e-bicycles and bicycles (pedal) used for short term hire of 1 month or less

This determination sets depreciation rates for e-scooters and e-bicycles used in the ordinary course of business and for short-term hire and pedal bicycles used for short-term hire.

Tax Information Bulletin Vol 33 No 4 - May 2021