Schedule 39 Items for purposes of definition of special excluded depreciable property

s EE 67

Schedule 39: inserted, on 1 April 2011 (applying for the 2011–12 and later income years), by section 99(1) of the Taxation (Budget Measures) Act 2010 (2010 No 27).

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

Schedule 39: amended (with effect on 1 April 2011), on 29 August 2011 (applying for the 2011–12 and later income years), by section 139(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).