Taxation Ruling
TR 2011/2
Income tax: effective life of depreciating assets (applicable from 1 July 2011)
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Effective lives (Industry Categories)
Table A as at 1 July 2011 - OTHER SERVICES
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OTHER SERVICES
( 94110 to 96030 ) |
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|
Automotive repair and maintenance
(94110 to 96030) |
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| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Automotive and heavy vehicle repair and maintenance assets: | |||
| Air conditioning assets: | |||
| Refrigerant leak detectors | 3 | * | 1 Jul 2011 |
| Refrigerant management systems | 5 | * | 1 Jul 2011 |
| Refrigerant recovery machine | 5 | * | 1 Jul 2011 |
| Refrigerant recovery and recycling machines | 5 | * | 1 Jul 2011 |
| Vacuum pumps | 5 | * | 1 Jul 2011 |
| Air tools including ratchet guns | 2 | * | 1 Jul 2011 |
| Automatic transmission flush and fill machines | 5 | * | 1 Jul 2011 |
| Axle and ball joint play testers or shakers | 10 | * | 1 Jul 2011 |
| Battery chargers | 5 | * | 1 Jul 2011 |
| Battery testers | 5 | * | 1 Jul 2011 |
| Brake disc and drum grinding lathes: | |||
| Fixed | 10 | * | 1 Jul 2011 |
| Portable on-car | 5 | * | 1 Jul 2011 |
| Brake fluid testers | 5 | * | 1 Jul 2011 |
| Brake shoe riveters | 5 | * | 1 Jul 2011 |
| Brake system flushers | 5 | * | 1 Jul 2011 |
| Compressed air assets: | |||
| Air compressors: | |||
| Reciprocating | 10 | * | 1 Jul 2011 |
| Rotary screw | 10 | * | 1 Jul 2011 |
| Rotary vane | 10 | * | 1 Jul 2011 |
| Air receivers | 10 | * | 1 Jul 2011 |
| Air driers and dehumidifiers | 10 | * | 1 Jul 2011 |
| Hose reels | 3 | * | 1 Jul 2011 |
| Reticulation lines: | |||
| Aluminium | 15 | * | 1 Jul 2011 |
| Copper | 20 | * | 1 Jul 2011 |
| Polyethylene | 15 | * | 1 Jul 2011 |
| Steel | 10 | * | 1 Jul 2011 |
| Continuous diesel engine particulate testers | 5 | * | 1 Jul 2011 |
| Cooling system flushers | 5 | * | 1 Jul 2011 |
| Decelerometer brake testers | 7 | * | 1 Jul 2011 |
| Diagnostic assets: | |||
| Diagnostic and roller dynamometers, performance and emissions testers | 10 | * | 1 Jul 2011 |
| Engine analysers | 5 | * | 1 Jul 2011 |
| Electrical test benches | 10 | * | 1 Jul 2011 |
| Fuel injection pump test benches | 5 | * | 1 Jul 2011 |
| Oscilloscopes | 10 | * | 1 Jul 2011 |
| Scan tools | 5 | * | 1 Jul 2011 |
| Diesel engine emission testers | 5 | * | 1 Jul 2011 |
| Drill presses | 15 | * | 1 Jul 2011 |
| Drive-on plate brake, steering and suspension testing machines | 10 | * | 1 Jul 2011 |
| Drive-on shock absorber testers | 10 | * | 1 Jul 2011 |
| Dual wheel removers | 8 | * | 1 Jul 2011 |
| Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators | 8 | * | 1 Jul 2011 |
| Engine cranes | 10 | * | 1 Jul 2011 |
| Exhaust gas analysers for petrol engines: | |||
| Computer operated | 5 | * | 1 Jul 2011 |
| Stand alone | 10 | * | 1 Jul 2011 |
| Exhaust stands | 11 | * | 1 Jul 2011 |
| Flywheel grinders | 13 | * | 1 Jul 2011 |
| Hand tools | 10 | * | 1 Jul 2011 |
| Headlight testers | 7 | * | 1 Jul 2011 |
| Hydraulic brake hose machines | 5 | * | 1 Jul 2011 |
| Hydraulic presses | 10 | * | 1 Jul 2011 |
| Jacks: | |||
| Floor jacks: | |||
| Used for car and light truck repairs | 3 | * | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 | * | 1 Jul 2011 |
| Transmission jacks: | |||
| Used for car and light truck repairs | 8 | * | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 | * | 1 Jul 2011 |
| Vehicle positioning jacks | 3 | * | 1 Jul 2011 |
| Lathes | 20 | * | 1 Jul 2011 |
| Measuring assets: | |||
| Micrometers | 10 | * | 1 Jul 2011 |
| Tension wrenches | 5 | * | 1 Jul 2011 |
| Tyre pressure gauges | 5 | * | 1 Jul 2011 |
| Noise level meters | 5 | * | 1 Jul 2011 |
| Oil and grease delivery systems: | |||
| Bunding: | |||
| Polyethylene pallets | 5 | * | 1 Jul 2011 |
| Rubber | 3 | * | 1 Jul 2011 |
| Distribution lines: | |||
| Polyethylene | 5 | * | 1 Jul 2011 |
| Rubber | 3 | * | 1 Jul 2011 |
| Steel | 10 | * | 1 Jul 2011 |
| Guns and pumps | 3 | * | 1 Jul 2011 |
| Reels: | |||
| Plastic | 3 | * | 1 Jul 2011 |
| Steel | 7 | * | 1 Jul 2011 |
| Tanks (including waste oil tanks) | 20 | * | 1 Jul 2011 |
| Oil filter crushers | 10 | * | 1 Jul 2011 |
| Parts cleaners and washers | 7 | * | 1 Jul 2011 |
| Pipe and tube benders | 10 | * | 1 Jul 2011 |
| Pipe and tube saws and cutters | 10 | * | 1 Jul 2011 |
| Power steering flushing systems | 5 | * | 1 Jul 2011 |
| Pressure washers | 4 | * | 1 Jul 2011 |
| Sand blasters | 7 | * | 1 Jul 2011 |
| Spring compressors | 5 | * | 1 Jul 2011 |
| Stillages | 15 | * | 1 Jul 2011 |
| Storage shelving | 10 | * | 1 Jul 2011 |
| Toolbox roller cabinets | 7 | * | 1 Jul 2011 |
| Trolleys | 10 | * | 1 Jul 2011 |
| Truck brake imbalance testers | 5 | * | 1 Jul 2011 |
| Tyre conveyors: | |||
| Horizontal | 10 | * | 1 Jul 2011 |
| Vertical | 8 | * | 1 Jul 2011 |
| Tyre fitting machines | 5 | * | 1 Jul 2011 |
| Tyre inflation cages | 10 | * | 1 Jul 2011 |
| Tyre inflators (automatic and manual) | 3 | * | 1 Jul 2011 |
| Tyre spreaders | 8 | * | 1 Jul 2011 |
| Vehicle hoists: | |||
| Used for car and light truck repairs | 10 | * | 1 Jul 2011 |
| Used for heavy vehicle repairs | 20 | * | 1 Jul 2011 |
| Vehicle service and inspection lane assets: | |||
| Control consoles | 10 | * | 1 Jul 2011 |
| Data collection devices (including bar code readers, mobile recorders and transponders) | 5 | * | 1 Jul 2011 |
| Floor unit assets: | |||
| Axle and ball joint play testers or shakers | 10 | * | 1 Jul 2011 |
| Roller brake testers | 10 | * | 1 Jul 2011 |
| Shock absorber testers | 10 | * | 1 Jul 2011 |
| Side slip testers | 10 | * | 1 Jul 2011 |
| Speedometer tester | 10 | * | 1 Jul 2011 |
| Suspension play detectors | 10 | * | 1 Jul 2011 |
| Vehicle special tools | 5 | * | 1 Jul 2011 |
| Waste oil evacuators | 5 | * | 1 Jul 2011 |
| Welders: | |||
| Electric | 10 | * | 1 Jul 2011 |
| Oxy-acetylene | 10 | * | 1 Jul 2011 |
| Wheel alignment machines | 7 | * | 1 Jul 2011 |
| Wheel balancing machines | 5 | * | 1 Jul 2011 |
| Wheel balancing plates, flanges and finger adaptors | 5 | * | 1 Jul 2011 |
| Wheel lifters | 5 | * | 1 Jul 2011 |
| Wheel lifter incorporating tyre spreaders | 8 | * | 1 Jul 2011 |
| Work platform ladders | 10 | * | 1 Jul 2011 |
|
Automotive body, paint and interior repair n.e.c.
(94129) |
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| ASSET | LIFE (YEARS ) | REVIEWED |
DATE OF
APPLICATION |
| Car wash and detailing assets: | |||
| Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) | 10 | * | 1 Jul 2009 |
| Automatic car wash assets including rollover and tunnel washes: | |||
| Friction washer system assets (including gantry, rails and arches and driers) | 10 | * | 1 Jul 2009 |
| Touch free pressure washer system assets (including gantry, rails and arches and driers) | 10 | * | 1 Jul 2009 |
| Car conveyor system assets (incorporating correlators, sensors, tracks and rails) | 15 | * | 1 Jul 2009 |
| Detailing assets: | |||
| Steam cleaners | 10 | * | 1 Jul 2009 |
| Vacuum cleaners | 10 | * | 1 Jul 2009 |
| Hand and self serve car wash assets: | |||
| Ceiling and wall booms | 10 | * | 1 Jul 2009 |
| Large vehicle wash assets: | |||
| Hoists | 20 | * | 1 Jul 2009 |
| Side brush cleaning system assets | 10 | * | 1 Jul 2009 |
| Support assets: | |||
| Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) | 10 | * | 1 Jul 2009 |
| Plant room assets: | |||
| Air compressors | |||
| Compressors - reciprocating | 7 | * | 1 Jul 2009 |
| Compressors - screw | 10 | * | 1 Jul 2009 |
| Boilers | 20 | * | 1 Jul 2009 |
| Control systems | 10 | * | 1 Jul 2009 |
| Pumps | 8 | * | 1 Jul 2009 |
| Water treatment assets: | |||
| Filter system assets (including reverse osmosis) | 10 | * | 1 Jul 2009 |
| Tanks | 20 | * | 1 Jul 2009 |
| Vending machines | 5 | * | 1 Jul 2009 |
| Smash repair assets: | |||
| Air compressors | 10 | * | 1 Jul 2009 |
| Dust extraction systems: | |||
| Metal arms | 15 | * | 1 Jul 2009 |
| Stationary vacuum dust collection units | 5 | * | 1 Jul 2009 |
| Frame straightening assets: | |||
| Aligning benches | 15 | * | 1 Jul 2009 |
| Chassis measuring assets: | |||
| Computerised | 10 | * | 1 Jul 2009 |
| Manual | 10 | * | 1 Jul 2009 |
| Hoists | 20 | * | 1 Jul 2009 |
| Painting assets: | |||
| Buffing machines | 3 | * | 1 Jul 2009 |
| Infrared paint dryers: | |||
| Heating arches | 20 | * | 1 Jul 2009 |
| Mobile | 7 | * | 1 Jul 2009 |
| Sanders | 3 | * | 1 Jul 2009 |
| Spectrophotometers | 4 | * | 1 Jul 2009 |
| Spray bake ovens | 12 | * | 1 Jul 2009 |
| Spray guns | 3 | * | 1 Jul 2009 |
| Spray gun washing machines | 5 | * | 1 Jul 2009 |
| Vacuum dust collection mobile units | 3 | * | 1 Jul 2009 |
| Waste water filtering system assets: | |||
| Oil and water separators | 15 | * | 1 Jul 2009 |
| Pumps | 5 | * | 1 Jul 2009 |
| Tanks | 15 | * | 1 Jul 2009 |
| Water pressure cleaners | 3 | * | 1 Jul 2009 |
| Welders | 5 | * | 1 Jul 2009 |
|
Personal and other services
( 95110 to 95291 ) |
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| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Funerals directors' plant: | 20 | 1 Jan 2001 | |
| Photographers' plant: | |||
| Automatic film processing machine | 6 ⅔ | 1 Jan 2001 | |
| Cameras: | |||
| Used for street photography | 4 | 1 Jan 2001 | |
| Other (including lenses, electronic flash units, enlargers, etc) | 10 | 1 Jan 2001 | |
| Dark rooms (demountable - not integral part of building) | 20 | 1 Jan 2001 | |
| Photo engraving plant: | |||
| Automatic (dark room) cameras | 10 | 1 Jan 2001 | |
| Power operated proofing presses | 13 ⅓ | 1 Jan 2001 | |
| General plant | 20 | 1 Jan 2001 | |
| Powderless etching machines | 10 | 1 Jan 2001 | |
| Photo lab (one - hour service) | 10 | 1 Jan 2001 | |
| Video recorder or equipment hiring | 6 ⅔ | 1 Jan 2001 | |
| Video tapes and games hiring | ½ | * | 1 Jan 2001 |
|
Hairdressing and beauty services
(95110) |
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| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Beauty industry assets: | |||
| Electrical treatment assets: | |||
| Faradic, galvanic, high frequency and multi function units | 10 | * | 1 Jul 2010 |
| Light therapy units (including intense pulse light systems) | 10 | * | 1 Jul 2010 |
| Micro dermabrasion units | 5 | * | 1 Jul 2010 |
| Hydrotherapy assets: | |||
| Spa capsules | 10 | * | 1 Jul 2010 |
| Vichy shower units | 10 | * | 1 Jul 2010 |
| Massage and treatments beds: | |||
| Dry hydrotherapy (including flotation) | 7 | * | 1 Jul 2010 |
| Electronic | 7 | * | 1 Jul 2010 |
| Non electronic (including folding) | 10 | * | 1 Jul 2010 |
| Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) | 10 | * | 1 Jul 2010 |
| Sterilisation processing assets (including autoclaves and hot towel cabinets) | 5 | * | 1 Jul 2010 |
| Hairdressing industry assets: | |||
| Barber chairs | 15 | * | 1 Jul 2010 |
| Coffee making machines (including espresso and drip filter type) | 5 | * | 1 Jul 2010 |
| Cutting chairs (including styling chairs and cutting stools) | 10 | * | 1 Jul 2010 |
| Cutting and styling workstations, freestanding | 10 | * | 1 Jul 2010 |
| Display shelving, freestanding | 10 | * | 1 Jul 2010 |
| Hairdryers and heat accelerator machines (excluding hand held) | 15 | * | 1 Jul 2010 |
| Reception furniture (including lobby chairs, desks, lounges, sofas and tables) | 10 | * | 1 Jul 2010 |
| Shampoo units and wash lounges, freestanding | 10 | * | 1 Jul 2010 |
|
Laundry and dry cleaning services
(95310) |
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| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Carpet, upholstery and rug cleaning services assets: | |||
| Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) | 5 | * | 1 Jul 2010 |
| Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) | 5 | * | 1 Jul 2010 |
| Drying and restoration assets (including air movers and dehumidifiers) | 5 | * | 1 Jul 2010 |
| Extractors for carpet and upholstery cleaning: | |||
| Spot extractors (including portable handheld and brief case size extractors for stain removal) | 3 | * | 1 Jul 2010 |
| Other (including walk behind and self- contained carpet extractors) | 5 | * | 1 Jul 2010 |
| Truck or van mounted | 10 | * | 1 Jul 2010 |
| Vacuum cleaners: | |||
| Backpack and pull along machines | 3 | * | 1 Jul 2010 |
| Other portable (including upright machines) | 5 | * | 1 Jul 2010 |
|
Laundry and dry cleaning services
(95310) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Dry cleaning and laundry assets: | |||
| Dry cleaning machines | 12 | * | 1 Jul 2011 |
| Washers: | |||
| Continuous batch washer systems (including washers, moisture extraction units and dryers) | 17 | * | 1 Jul 2011 |
| Extractors, standalone | 12 | * | 1 Jul 2011 |
| Drying assets: | |||
| Tumble dryers, standalone | 12 | * | 1 Jul 2011 |
| Tunnel dryers and garment finishers (including steam cabinets) | 15 | * | 1 Jul 2011 |
| Finishing assets: | |||
| Flatwork processing assets (including automatic pickers, feeders, folders and stackers) | 13 | * | 1 Jul 2011 |
| Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) | 10 | * | 1 Jul 2011 |
| Presses (including flat, utility and scissor legger presses): | |||
| Air operated, semi automatic | 15 | * | 1 Jul 2011 |
| Manual | 20 | * | 1 Jul 2011 |
| Roller ironers | 17 | * | 1 Jul 2011 |
| Support assets: | |||
| Air vacuum units, standalone | 10 | * | 1 Jul 2011 |
| Control systems | 10 | * | 1 Jul 2011 |
| Heat seal machines for labelling laundry items | 10 | * | 1 Jul 2011 |
| Hot water systems | 12 | * | 1 Jul 2011 |
| Ironing and spotting boards and tables: | |||
| Vacuum operated | 10 | * | 1 Jul 2011 |
| Non vacuum operated | 15 | * | 1 Jul 2011 |
| Laundry handling assets: | |||
| Conveyors and garment sorting and storage systems | 15 | * | 1 Jul 2011 |
| Hoppers | 20 | * | 1 Jul 2011 |
| Monorail and bag loading systems | 20 | * | 1 Jul 2011 |
| Tipplers | 10 | * | 1 Jul 2011 |
| Pipes | 20 | * | 1 Jul 2011 |
| Soap dispenser machines | 20 | * | 1 Jul 2011 |
| Trolleys and bins | |||
| Generally | 10 | * | 1 Jul 2011 |
| Stainless steel | 15 | * | 1 Jul 2011 |
| Waste water treatment and recycling system assets: | |||
| Filters (including carbon and sand) | 10 | * | 1 Jul 2011 |
| Lint shakers (including circular vibratory screens) | 20 | * | 1 Jul 2011 |
| Ozone generators and ultra violet sterilisers | 7 | * | 1 Jul 2011 |
| Pumps | 5 | * | 1 Jul 2011 |
| Tanks | 20 | * | 1 Jul 2011 |
Not issued as a draft
References
ATO references:
NO 99/132027; 2000/20567; 2003/11601; 2004/17815;
ISSN: 1039-0731
Related Rulings/Determinations:
IT 2685
TR 2000/18
TR 2006/5
TR 2006/15
TR 2007/3
TR 2008/4
TR 2009/4
TR 2010/2
Subject References:
Commissioner's determination of effective life
Commissioner's effective life schedule
decline in value
depreciating assets
depreciation
depreciation rates
effective life
self assessment of effective life
Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-100
ITAA 1997 40-100(4)
ITAA 1997 40-100(4)(b)
ITAA 1997 40-105(1)
ITAA 1997 40-110
ITAA 1997 Subdiv 40-B
ITAA 1997 Subdiv 40-E
ITAA 1997 Subdiv 40-F
ITAA 1997 Subdiv 40-G
ITAA 1997 40-520
ITAA 1997 40-555(1)
ITAA 1997 Subdiv 42-M
ITAA 1997 Div 43
ITAA 1997 Subdiv 328-D
TAA 1953
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005
| Date: | Version: | Change: | |
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