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Application for a higher maximum pooling value 申请更高的最高整合值 - 资产折旧

About this Guide

Use this form to apply for a higher maximum pooling value when calculating the depreciation of your assets using the pooling value.

When to use this guide

If you depreciate your assets using the pooling method there is a statutory pooling value of $2,000 for each asset. However, you can apply for a maximum pooling value higher than this.

We take the following factors into consideration when deciding whether to approve your application:

  • whether the assets you wish to include under a higher maximum pooling value are relatively similar in nature
  • whether your compliance costs will be reduced by pooling the assets, and
  • how often you acquire and dispose of that class of asset.

The following fees are payable for this application:

  • an initial fee of $50 (payable with the application), and
  • a processing fee of $30 per hour (or part-hour) after the first two hours, for work done by Inland Revenue.

All fees are GST-inclusive.

What you will need

  • applicant's full contact details and IRD number
  • contact person's details
  • date you want the higher maximum pooling value(s) to start applying
  • inital application fee of $50 needs to go with this application

Please print sign and post the completed form to Manager, Field Liaison and Communication, Adjudication & Rulings, PO Box 2198, Wellington, along with an initial application fee (cheque) for $50.00.

You may wish to keep a copy of this form for your personal records.


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