• Legal database
Legal database

Taxation Ruling

TR 2013/4

TR 2013/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2013)

This version is no longer current. Please follow this link to view the current version.

  • Please note that the PDF version is the authorised version of this ruling.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

TR 2013/4 - Effective lives (Industry Categories)
Table A as at 1 July 2013 - OTHER SERVICES

OTHER SERVICES
( 94110 to 96030 )
 
Automotive repair and maintenance
(94110 to 94199)
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 driers and dehumidifiers 10   *   1   Jul   2011
                Air receivers 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
                Standalone 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)
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 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Funerals directors' plant: 20   1   Jan   2001
Hairdressing and beauty services
(95110)
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)
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
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
Photographic film processing
(95320)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Mini lab 10   1   Jan   2001
Photo engraving plant:      
        Automatic (dark room) cameras 10   1   Jan   2001
        General plant 20   1   Jan   2001
        Powderless etching machines 10   1   Jan   2001
        Power operated proofing presses 13 ⅓   1   Jan   2001
Photo lab (one-hour service) 10   1   Jan   2001

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

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
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

TR 2013/4 history
  Date: Version: Change:
You are here 26 June 2013 Consolidated ruling  

View complete RulingView complete RulingBack to top