Notice of Determination of Tax Depreciation Rates Pursuant to section EG 14 of the Income Tax Act 1994, notice is hereby given that the Commissioner of the Inland Revenue Department has issued ``Determination DEP21: Tax Depreciation Rates General Determination Number 21'', pursuant to section EG 4 of the Income Tax Act 1994. The determination may be cited as ``Determination DEP21: Tax Depreciation Rates General Determination Number 21''. Determination DEP21 will appear in Inland Revenue's Tax Information Bulletin, Vol. 9, No. 1 of January 1997. A copy of the determination is available from Inland Revenue offices. Dated at Wellington this 20th day of December 1996. JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).