About this form

IR719 applies for a higher maximum pooling value when depreciating assets under the pooling method. The current statutory maximum is $5,000 for each asset.

How to use it

Explain the assets, expected compliance savings and acquisition or disposal frequency. Fees apply and Inland Revenue will consider the factors listed on the form.

Related forms and guides

• Depreciation guide (IR260)
• General depreciation rates (IR265)

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