Taxation Ruling
TR 2013/4
TR 2013/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2013)
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TR 2013/4 - ANZSIC categories in Table A
Page | |
AGRICULTURE, FORESTRY AND FISHING | 18 |
Agriculture | 20 |
Sheep farming | 23 |
Beef cattle farming | 23 |
Beef cattle feedlots | 24 |
Dairy cattle farming | 25 |
Nursery and floriculture production | 26 |
Mushroom growing | 28 |
Hydroponics | 28 |
Vegetable and cane growing | 29 |
Fruit growing | 30 |
Coffee, olive and tree nut growing | 31 |
Poultry farming for breeding, eggs and meat | 32 |
Poultry hatcheries | 33 |
Pig farming | 34 |
Aquaculture | 35 |
Forestry and logging | 37 |
Fishing | 37 |
MINING | 37 |
Coal mining | 41 |
Oil and gas extraction | 42 |
Iron ore mining | 45 |
Gold ore mining | 45 |
Mineral sand mining | 46 |
Nickel ore mining | 47 |
Construction material mining | 47 |
Petroleum exploration services | 48 |
Mineral exploration services | 48 |
MANUFACTURING | 49 |
Meat processing | 49 |
Poultry processing | 54 |
Cured meat and smallgoods manufacturing | 55 |
Dairy product manufacturing | 55 |
Fruit and vegetable processing | 56 |
Oil and fat manufacturing | 58 |
Grain mill product manufacturing | 60 |
Cereal and pasta product manufacturing | 61 |
Bakery product manufacturing | 63 |
Bakery product manufacturing (non factory based) | 64 |
Sugar manufacturing | 65 |
Confectionery manufacturing | 69 |
Prepared animal and bird feed manufacturing | 69 |
Other food product manufacturing n.e.c. | 73 |
Soft drink, cordial and syrup manufacturing | 80 |
Beer manufacturing (except non alcoholic beer) | 81 |
Spirit manufacturing | 83 |
Wine and other alcoholic beverage manufacturing | 84 |
Cigarette and tobacco manufacturing | 86 |
Textile, leather, clothing and footwear manufacturing | 86 |
Log sawmilling and timber dressing | 87 |
Plywood and veneer manufacturing | 87 |
Reconstituted wood product manufacturing | 88 |
Other wood product manufacturing | 89 |
Pulp, paper and converted paper product manufacturing | 89 |
Paper stationery manufacturing | 90 |
Sanitary paper product manufacturing | 90 |
Printing | 91 |
Newspaper printing or publishing | 92 |
Printing support services | 93 |
Petroleum refining | 95 |
Industrial gas manufacturing | 96 |
Basic chemical and chemical product manufacturing | 100 |
Pharmaceutical and medicinal product manufacturing | 107 |
Cleaning compound and toiletry preparation manufacturing | 108 |
Other basic chemical product manufacturing | 109 |
Polymer product and rubber product manufacturing | 109 |
Paint and coatings manufacturing | 109 |
Glass and glass product manufacturing | 110 |
Non metallic mineral product manufacturing | 113 |
Ceramic product manufacturing | 113 |
Cement manufacturing | 113 |
Plaster product manufacturing | 116 |
Concrete product manufacturing | 117 |
Iron smelting and steel manufacturing | 121 |
Alumina production | 134 |
Aluminium smelting | 135 |
Non ferrous metal casting | 135 |
Fabricated metal product manufacturing | 136 |
Steel coil roll forming, slitting, blanking and sheet metal forming | 137 |
Boiler, tank and other heavy gauge metal container manufacturing | 140 |
Motor vehicle manufacturing | 141 |
Motor vehicle body and trailer manufacturing | 148 |
Other motor vehicle parts manufacturing | 148 |
Other transport equipment manufacturing | 148 |
Photographic, optical and ophthalmic equipment manufacturing | 148 |
Other professional and scientific equipment manufacturing n.e.c. | 149 |
Furniture and other manufacturing | 149 |
ELECTRICITY, GAS, WATER AND WASTE SERVICES | 149 |
Electricity supply | 149 |
Gas supply | 153 |
Irrigation water providers | 154 |
Water supply | 155 |
Sewerage and drainage services | 156 |
Waste disposal services | 158 |
CONSTRUCTION | 158 |
WHOLESALE TRADE | 160 |
Wool wholesaling | 160 |
Petroleum product wholesaling | 160 |
RETAIL TRADE | 162 |
Motor vehicle tyre or tube retailing | 163 |
Fuel retailing | 164 |
Food retailing | 165 |
Other store based retailing | 165 |
ACCOMMODATION AND FOOD SERVICES | 165 |
Accommodation | 165 |
Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs (hospitality) | 167 |
TRANSPORT POSTAL AND WAREHOUSING | 168 |
Road transport | 168 |
Tramway and light rail passenger transport services | 168 |
Rail freight and passenger transport services | 169 |
Water transport and support services | 171 |
Scenic and sightseeing transport | 174 |
Courier pick up and delivery services | 175 |
Airport operations and other air transport support services | 176 |
Other transport support services n.e.c. | 178 |
Other warehousing and storage services | 178 |
INFORMATION MEDIA AND TELECOMMUNICATIONS | 179 |
Telecommunication services | 179 |
Motion picture and sound recording activities | 180 |
Motion picture exhibition | 183 |
Radio broadcasting | 184 |
Television broadcasting | 185 |
Internet publishing and broadcasting | 187 |
Library and other information services | 187 |
FINANCIAL AND INSURANCE SERVICES | 187 |
RENTAL, HIRING AND REAL ESTATE SERVICES | 188 |
Rental and hiring services (except real estate) | 188 |
Residential property operators | 189 |
Non residential property operators | 194 |
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | 195 |
Surveying and mapping services | 195 |
Veterinary services | 195 |
Professional photographic services | 196 |
ADMINISTRATIVE AND SUPPORT SERVICES | 196 |
Building and other industrial cleaning services | 196 |
Gardening services | 197 |
Packaging services | 197 |
EDUCATION AND TRAINING | 198 |
HEALTH CARE AND SOCIAL ASSISTANCE | 198 |
Hospitals | 199 |
Dental services | 201 |
Optometry and optical dispensing | 202 |
Pathologist and other pathology | 203 |
Podiatry services | 203 |
Radiology and diagnostic imaging services | 204 |
Specialist medical services n.e.c | 205 |
Nursing home operation | 206 |
ARTS AND RECREATION SERVICES | 206 |
Heritage activities | 206 |
Creative and performing arts activities | 206 |
Health and fitness centres and gymnasia operations | 207 |
Sport and recreation services | 207 |
Gambling activities | 209 |
OTHER SERVICES | 209 |
Automotive repair and maintenance | 209 |
Automotive body, paint and interior repair n.e.c. | 212 |
Personal and other services | 214 |
Hairdressing and beauty services | 214 |
Laundry and dry cleaning services | 214 |
Photographic film processing | 216 |
Not issued as a draft
References
ATO references:
NO 99/132027; 2000/20567; 2003/11601; 2004/17815; 2005/6504; 2005/18073; 2006/25212; 2007/7796; 2008/9394; 2009/5704; 1-20KCCA6; 1-2Z8ZAX4; 1-3VCCZ0O; 1-4NMTK3G
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
TR 2011/2
TR 2012/2
Subject References:
capped lives
determination of effective life
decline in value
depreciating assets
effective life
effective life determination
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(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-105
ITAA 1997 40-110
TAA 1953
Date: | Version: | Change: | |
You are here | 26 June 2013 | Consolidated ruling |