About this form

Use IR260B when an existing general or provisional depreciation rate is not appropriate because of how the asset is used in your business.

Before applying

Identify the current rate, explain why it is unsuitable and provide asset and usage evidence. Fees may apply. If no rate exists for the asset class, use IR260A instead.

Related forms

• IR260 – Depreciation guide for businesses
• IR260A – Provisional depreciation rate application
• IR265 – General depreciation rates

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