About this Form

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 form

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

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
• Fees are payable for this application, which are contained at the end of this form

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