This schedule is about items that are considered special excluded depreciable property. Depreciable property means things that lose value over time, like machines or buildings used for business.
Special excluded depreciable property is a specific type of depreciable property that has its own rules. This schedule would normally list the items that fall into this category.
However, this schedule has been repealed. This means it’s no longer part of the law and doesn’t apply anymore. The items that were once listed here are no longer considered special excluded depreciable property under the Income Tax Act 2007.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM3683728.
