About this guide

IR260 explains how businesses calculate and claim depreciation, keep records and account for assets when they are sold or disposed of.

Using the guide

Use the current guide with the applicable depreciation rate and method for each asset. Historic assets and special rate applications have separate resources.

Related forms and guides

• General depreciation rates (IR265)
• Provisional depreciation rate application (IR260A)
• Special depreciation rate application (IR260B)
• Historic depreciation rates (IR267)

This page is also available in: 简体中文