ACCOUNTING RESOURCES
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IR265
General depreciation rates
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. This guide sets out the general and provisional depreciation rates, both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 1993.
IR249
Grants and subsidies
This guide tells you about some of your tax responsibilities if you receive a grant or subsidy to help with an activity you’re running individually or with a group.
IR44E
Group investment fund return
Use this return to file details of the taxable income for a group investment fund.
IR855
Guide for resident individuals who invest in PIEs
This factsheet helps you understand your tax obligations as a resident individual when investing in a portfolio investment entity (PIE).