You can choose to recalculate the effective life of an asset if circumstances relating to its use change and the effective life you've been using is no longer accurate. However, for assets that you don't have a choice to work out the effective life yourself or use an effective life determined by us, their effective life cannot be recalculated. You may have to recalculate the effective life if the asset's cost increased by 10% or more in an income year.
For more information on recalculating a depreciating asset's effective life see Uniform capital allowance system.