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DET 24/01
03 Apr 2024

Amortisation Rates for Listed Horticultural Plants

This Determination 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 this Determination.  The Determination is made under section 91AAB of the Tax Administration Act 1994.

The Determination applies from the 1 April 2023 and subsequent income years.  Its application may be supplemented or changed by supplementary Determinations pursuant to subsection 91AAB(4) of the Tax Administration Act 1994.

Tax Information Bulletin - Vol 36 No 4, May 2024