ITA 2007 has schedules like
Schedule 1 - Basic Tax rates(personal, company, trustees, RWT etc)1
Schedule 2 - Basic tax rates for PAYE income payment( tax codes )2
Schedule 3 - Provisional tax and terminal tax3
Schedule 4 - Standard rates of tax for schedular payments4
Schedule 13 is Depreciable land improvements5
The list of depreciable land improvements contains Chimneys, Fences, Hardstandiung ( ground surfaced with a hard material for parking vehicles on ), retaining walls, and roads(driveways) 67
Schedule 1 - Basic Tax rates(personal, company, trustees, RWT etc)1
Schedule 2 - Basic tax rates for PAYE income payment( tax codes )2
Schedule 3 - Provisional tax and terminal tax3
Schedule 4 - Standard rates of tax for schedular payments4
Schedule 13 is Depreciable land improvements5
The list of depreciable land improvements contains Chimneys, Fences, Hardstandiung ( ground surfaced with a hard material for parking vehicles on ), retaining walls, and roads(driveways) 67
1.https://www.legislation.govt.nz/act/public/2007/0097/latest/DLM1523192.html
2.https://www.legislation.govt.nz/act/public/2007/0097/latest/DLM1523232.html
3.https://www.legislation.govt.nz/act/public/2007/0097/latest/DLM1523249.html
4.https://www.legislation.govt.nz/act/public/2007/0097/latest/DLM1523257.html
5.https://www.legislation.govt.nz/act/public/2007/0097/latest/DLM1523346.html
6. https://www.nzta.govt.nz/resources/what-is-a-road/what-is-a-road.html