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Inland Revenue

Tax Policy

Appendix A

The “Building Fit-out (when in books separately from building cost)” asset category currently contains the following items:

Asset

Aerials (for televisions)
Air conditioners (split system)
Air conditioners (through-window type)
Air conditioning systems
Air conditioning systems
(in use 24 hours per day)
Alarm systems (fire)
Alarms (burglar)
Appliances (domestic type)
Awnings
Blinds
Building fit-out (default class)
Canopies
Carpets (modular nylon tile construction)
Carpets (other than modular nylon tile construction)
Ceilings (suspended)
Cleaners’ cradles
Clotheslines
Cranes (overhead travelling)
Curtains
Delivery systems (for messages; other than tube)
Delivery systems (for messages; tube type)
Delivery systems (for packages; other than tube)
Delivery systems (for packages; tube type)
Dock levellers
Door closers
Doors (for strongrooms)
Doors (roller and similar)
Drapes
Dry risers
Electrical reticulation
Escalators
Fences
Flagpoles
Flooring (parquet)
Floors (for computer rooms)
Fume extraction systems (ducted)
Fume extraction systems (roof mounted)
Furniture (fitted)
Gas dowsing systems
Generators (standby)
Grills (roller and similar)
Hand driers (air type)
Hand soap dispensers
Handrails
Heat detectors
Heaters (electric)
Heating systems
Hose reels (fire)
Incinerators
Incinerators (rubbish)
Lifts
Light fittings
Lighting controllers (emergency)
Mailboxes
Maintenance units (for buildings)
Metal speed bumps
Meters (gas)
Meters (water)
Monitoring systems
Motors (for roller doors)
Paper towel dispensers
Partitions (demountable)
Partitions (non load bearing)
Plumbing
Plumbing fixtures
Pumps (heat)
Railings
Runway beams
Sanitary appliances
Saunas
Security systems
Signs (electric)
Signs (other than electric)
Smoke detectors
Spa pools
Sprinkler systems
Strongboxes
Toilet roll dispensers
Towel cabinets
Ventilating fans
Ventilating fans (ducted)
Ventilating fans (roof mounted)
Vinyl flooring
Walkways
Walkways (moving)
Water heaters (not over sink type)
Water heaters (over sink)
Water savers
Watering systems