Tax Administration Act 1994

Determinations - Determinations relating to depreciation

91AAL: Determination on maximum pooling value

You could also call this:

"Asking to increase the maximum value for grouping similar business items"

Illustration for Tax Administration Act 1994

You can ask the Commissioner for a determination to increase the maximum pooling value for an item of depreciable property. The Commissioner will consider factors like whether items are similar, if pooling them reduces your compliance costs, and how often you buy and sell these items. They may then issue a determination based on these factors. You are applying for this determination to get a higher maximum pooling value. The Commissioner looks at specific factors to decide whether to grant your application. They can issue the determination after considering these factors. The Commissioner's decision is based on their assessment of your situation. They consider the type of items you have and how often you deal with them. This helps them make a decision about your application.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353664.

Topics:

Money and consumer rights > TaxesBusiness > Industry rules

91AAK: Notice of setting of economic rate, or

"What is an economic rate and how is it set?"

91AAM: Applications for determinations, or

"Asking for a tax decision: how to apply and what happens next"

Part 5Determinations
Determinations relating to depreciation

91AALDetermination on maximum pooling value

A person may apply to the Commissioner for the issue of a determination allowing them a maximum pooling value for an item of depreciable property greater than that currently available to them.
When determining whether or not to grant an application, the Commissioner must have regard to the following factors:
whether or not items of the kind concerned are relatively homogeneous in nature:
whether or not the person's compliance costs are likely to be materially reduced by pooling items of the kind concerned:
the frequency with which the person acquires and disposes of items of the kind concerned.

The Commissioner may issue the determination after having regard to the factors in subsection (2).

Compare

s EG 11(6), (7)

Notes

Section 91AAL: inserted, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 91AAL(1): amended, on 2 June 2016, by section 138 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).