The Income Tax Act 2007 has a list of special items that are excluded from depreciation. You can find this list in the section about special excluded depreciable property. This list includes things like carports that are hired out to people, and portable huts.
Some other items on the list are cool-stores, freezing chambers, and slaughterhouses on farms. There are also fowl houses, plastic hothouses, and glasshouses. Buildings that are affected by acid, like some tannery buildings, are on the list too.
You can also find milking sheds, roofed livestock yards, and wintering barns on the list. Other items include milk powder buildings, temporary buildings, and fish processing buildings.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS960776.
Schedule 38: Acts exempting income from tax: income included in family scheme income, or
"Laws that don't charge tax on some income, including money for families"
Schedule 39: Items for purposes of definition of special excluded depreciable property, or
"Things that don't follow the usual property rules for tax purposes"
Carports (hired out to householders)
Portable huts
Cool-stores and freezing chambers
Slaughterhouses on farms
Fowl houses
Plastic hothouses and PVC tunnel houses
Glasshouses
Buildings affected by acid
Milking sheds
Roofed livestock yards
Wintering barns and simple loafing barns
Milk powder buildings
Temporary buildings
Fish processing buildings
Tannery buildings affected by acid
