About this form

Use IR260A to apply for a provisional depreciation rate when the general rate table does not appropriately cover a new asset class.

Before applying

Check IR265 first. Describe the asset, its use, cost and estimated useful life, and include supporting photographs or technical material where available. The initial application has no fee.

Related forms

• IR260 – Depreciation guide for businesses
• IR260B – Special depreciation rate application
• IR265 – General depreciation rates

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