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Application for a special depreciation rate 特殊折旧率申请

About this Guide

You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. Use this form to apply for a special depreciation rate. You can apply for a special depreciation rate if you consider that a general rate is too high or too low because, for example, your business uses an asset in a more demanding manner than is usual.

Adobe Acrobat PDF | 89kb | 2 pages

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this guide

Use this form to apply for a special depreciation rate. The rates to calculate depreciation for assets acquired since 1996 are available in our General depreciation rates (IR265).

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.

What you will need

  • applicant's full contact details and IRD number
  • asset details
  • general depreciation rate
  • accounting depreciation rate 
  • reasons for application
  • depreciation rate requested
  • initial application fee of $50 needs to go with this application
  • Adobe Reader 9

    After you finish

    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.

    The Files relate with this forms
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    Application for a special depreciation rate

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