Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_12:p4
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 12 (pt 4/4)
Character Range: 244827–245328

Change of rate

 (1) You must make a new choice of rate if you were using the *plant as mentioned in section 42-145 (scientific research) or 42-150 (employee amenities) and you cease to use it in that way.

 (2) You may make a new choice of rate if you start using the *plant as mentioned in section 42-150.

42-125  General rates

 (1) The general rates are set out in the following table.

General rates table
Item                 Years in *effective life  *Diminishing value rate  *Prime cost rate