You are looking at a schedule called Depreciable land improvements. This is part of the Income Tax Act 2007. It lists things like airport runways, bridges, and fences. You can find this schedule empowered by s EE 7. It also includes other things like roads, swimming pools, and tunnels. You will see a long list of items that are considered depreciable land improvements. These items are things that can be found on or near land. They can be man-made, like chimneys or reservoirs. You should note that this schedule is about what is considered depreciable land improvements. It includes items like pipes, wharves, and purpose-built surfaces for outdoor sports facilities. This information is part of the Income Tax Act 2007, as empowered by s EE 7.