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Taxation Ruling

TR 2014/4

TR 2014/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2014)

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  • Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
    This Ruling, which applies from 1 July 2014, replaces TR 2013/4 (see paragraph 5 of this Ruling for further details).
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TR 2014/4 - Effective lives (Industry Categories)
Table A as at 1 July 2014 - INFORMATION MEDIA AND TELECOMMUNICATIONS

INFORMATION MEDIA AND TELECOMMUNICATIONS
( 54110 to 60200 )
 
Telecommunication services
( 58010 to 58090 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Backbone network assets:      
        Conduits 40   *   1   Jul   2003
        Cross connects (including digital and optical) 15   *   1   Jul   2003
        Multiplexers (including wave division, terminal, and add-drop) 15   *   1   Jul   2003
        Optical amplifiers 15   *   1   Jul   2003
        Optical fibre cables 25   *   1   Jul   2003
        Optical patch panels 25   *   1   Jul   2003
        Regenerators 15   *   1   Jul   2003
International telecommunications submarine cable 15   *   1   Jul   2002
Microwave radio telecommunication assets:      
        Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable):      
                High capacity licensed microwave radio 10   *   1   Jul   2004
                Medium capacity licensed microwave radio 8   *   1   Jul   2004
                Low capacity licensed microwave radio 5   *   1   Jul   2004
        Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter:      
                High capacity licensed microwave radio system = 68Mb 10   *   1   Jul   2004
                Medium capacity licensed microwave radio system = 16Mb to <68Mb 8   *   1   Jul   2004
                Low capacity licensed microwave radio system < 16Mb 5   *   1   Jul   2004
                Class licence microwave radio system (including antenna) 3   *   1   Jul   2004
        Multiplexer 10   *   1   Jul   2004
        Towers (including guyed, lattice and steel or concrete poles) 25   *   1   Jul   2004
Mobile telecommunications assets:      
        Base station assets:      
                Antennas, battery backup, radio transmitters/receivers and rectifiers 6   *   1   Jul   2002
                Towers 25   *   1   Jul   2002
        Base station controller hardware 10   *   1   Jul   2002
        Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10   *   1   Jul   2002
        Mobile switching centre hardware 10   *   1   Jul   2002
Payphones (public telephones) 10   1   Jan   2001
Satellite communication assets:      
        Communications satellites (geosynchronous orbit) 15   *   1   Jan   2005
        High power amplifiers 12   *   1   Jan   2005
        Multiplexers 10   *   1   Jan   2005
        Satellite antennas:      
                Electronic components, external (including low noise amplifiers) 8   *   1   Jan   2005
                Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8   *   1   Jan   2005
                Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20   *   1   Jan   2005
        Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10   *   1   Jan   2005
        Satellite telemetry and control systems 15   *   1   Jan   2005
Telecommunications assets:      
        Air-conditioning units 5   *   1   Jul   2002
        Batteries, rectifiers 6   *   1   Jul   2002
        Racks 20   *   1   Jul   2003
        Equipment shelters (transportable) 25   *   1   Jul   2003
 
Motion picture and video activities
( 55110 to 55140 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Camera accessories:      
        Aspect ratio converters 12   *   1   Jan   2006
        Digital or electronic time code slates 5   *   1   Jan   2006
        Speed control, time lapse and phase adjustment controls 10   *   1   Jan   2006
        Time code generators and master clocks 10   *   1   Jan   2006
        Underwater and marine housings and rain deflectors 12   *   1   Jan   2006
        Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3   *   1   Jan   2006
Cameras:      
                Digital cameras 5   *   1   Jan   2006
                16mm and 35mm film cameras 10   *   1   Jan   2006
Camera lens accessories:      
        Coloured and graduated filters and filter stages 3   *   1   Jan   2006
        Fish eye and wide angle lens adapters 10   *   1   Jan   2006
        Follow focus, remote focus, shutter and zoom controls 10   *   1   Jan   2006
        Image stabilisers, matte boxes, and teleprompters 10   *   1   Jan   2006
Camera lenses 10   *   1   Jan   2006
Camera supports (including heads, legs mounts and tripods) 10   *   1   Jan   2006
Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5   *   1   Jul   2004
Grips' assets:      
        Camera cranes 10   *   1   Jan   2006
        Camera heads 10   *   1   Jan   2006
        Car rigs, sea rigs and other specialised rigs 2   *   1   Jan   2006
        Communications systems 5   *   1   Jan   2006
        Dollies 12   *   1   Jan   2006
        Dolly and camera attachments 10   *   1   Jan   2006
        Dolly track 5   *   1   Jan   2006
        Remote camera control systems 10   *   1   Jan   2006
        Towers, rigging, and dance floors 10   *   1   Jan   2006
        Tracking vehicles and insert trailers (see entries for Trucks and Trailers under the heading "Motor vehicles, etc" in Table B)      
Lighting assets:      
        Accessories (including gaffer grips, clamps, mounts, and stands) 10   *   1   Jan   2006
        Portable lights 10   *   1   Jan   2006
        Studio lights - fixed 15   *   1   Jan   2006
        Lighting control systems 10   *   1   Jan   2006
        Lighting grids - fixed 20   *   1   Jan   2006
        Lighting hoists 15   *   1   Jan   2006
Motion picture film processing assets:      
        Chemical agitators and mixers 10   *   1   Jan   2006
        Chemical storage tanks 15   *   1   Jan   2006
        Film cleaning machines 10   *   1   Jan   2006
        Film densitometers 10   *   1   Jan   2006
        Film printing machines 10   *   1   Jan   2006
        Film processing machines 10   *   1   Jan   2006
        Film re-winders 15   *   1   Jan   2006
        Flat bed and rear projection film viewers 15   *   1   Jan   2006
        Film colour analysers and colour grading machines 8   *   1   Jan   2006
        Optical sound camera systems (incorporating soundtrack and time code generators) 10   *   1   Jan   2006
        Mixed chemical pumps 10   *   1   Jan   2006
        Silver recovery units 8   *   1   Jan   2006
        Sound quality control processors 5   *   1   Jan   2006
        Waste water treatment assets 10   *   1   Jan   2006
Post production sound assets:      
        Amplifiers and pre-amplifiers 5   *   1   Jan   2006
        Audio effects units (incorporating: aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators, and time controllers 5   *   1   Jan   2006
        Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3   *   1   Jan   2006
        Digital film projectors 5   *   1   Jan   2006
        Digital sound conversion processors (including encoders and decoders) 5   *   1   Jan   2006
        Hard disc video players and recorders 3   *   1   Jan   2006
        Microphones and microphone accessories 10   *   1   Jan   2006
        Motion picture film projectors 10   *   1   Jan   2006
        Screens 5   *   1   Jan   2006
        Sound mixing desks and consoles 5   *   1   Jan   2006
        Speakers 7   *   1   Jan   2006
        Time code synchronisation units 5   *   1   Jan   2006
        Video routers and servers 5   *   1   Jan   2006
Post production video assets:      
        DVD players 3   *   1   Jan   2006
        Edit controllers (used in linear editing) 4   *   1   Jan   2006
        High definition digital film scanners 4   *   1   Jan   2006
        High definition laser film recorders 5   *   1   Jan   2006
        Monitors 5   *   1   Jan   2006
        Motion capture and analysis systems 5   *   1   Jan   2006
        Non-linear editing systems (incorporating computer control, interface and hard disc system) 5   *   1   Jan   2006
        Telecine chain (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machine) 7   *   1   Jan   2006
        VHS video cassette players and recorders 2   *   1   Jan   2006
        Video routers and servers 5   *   1   Jan   2006
        Videotape players and recorders 5   *   1   Jan   2006
Screening theatre assets:      
        Audio amplification and processing equipment (includes component racks systems) 5   *   1   Jan   2006
        Digital audio players, digital film projectors and digital sound conversion processors 5   *   1   Jan   2006
        Motion picture film projectors 10   *   1   Jan   2006
        Screens 8   *   1   Jan   2006
        Speakers 10   *   1   Jan   2006
Sound recording assets:      
        Amplifiers and pre-amplifiers 5   *   1   Jan   2006
        Sound mixing consoles 5   *   1   Jan   2006
        Boom poles 2   *   1   Jan   2006
        Compressors, expanders and limiters 5   *   1   Jan   2006
        Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2   *   1   Jan   2006
        Digital or electronic time code slates 5   *   1   Jan   2006
        Headphones:      
                Generally 2   *   1   Jan   2006
                Miniature in-ear headphones 1   *   1   Jan   2006
        Microphones:      
                Field or boom microphones 7   *   1   Jan   2006
                Lapel microphones 1   *   1   Jan   2006
                Microphone cables 2   *   1   Jan   2006
                Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5   *   1   Jan   2006
                Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5   *   1   Jan   2006
                Studio microphones 10   *   1   Jan   2006
        Monitors 2   *   1   Jan   2006
        Speakers 5   *   1   Jan   2006
        Vision switchers 5   *   1   Jan   2006
Video monitors 5   *   1   Jan   2006
 
Motion picture exhibition
( 55130 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Audio amplification and processing equipment (includes component rack systems) 10   *   1   Jan   2001
Carpets 5   *   1   Jan   2001
Cinema automation system 10   *   1   Jan   2001
Cinema and sound processor 8   *   1   Jan   2001
Cinema seating (includes frame, seat body and cover) 7   *   1   Jan   2001
Curtains, wall and acoustic treatments 7   *   1   Jan   2001
Drive-in plant:      
        Sound transmission equipment 10   *   1   Jan   2001
Listening units (including posts, wiring and speaker equipment) 10   *   1   Jan   2001
Screens and screen framing 15   *   1   Jan   2001
Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10   *   1   Jan   2001
Film transport system (includes platter systems, tower, make-up tables and interlock systems) 15   *   1   Jan   2001
Lighting (includes dimmers, aisle and seat) 10   *   1   Jan   2001
Loud speakers and sound reproduction equipment 10   *   1   Jan   2001
Motion picture and slide projection equipment:      
        Motion picture projector 10   *   1   Jan   2001
        Projector heat extraction system 10   *   1   Jan   2001
        Projection port 20   *   1   Jan   2001
        Slide projector 10   *   1   Jan   2001
Screen installations (includes screens, framing and masking equipment) 8   *   1   Jan   2001
 
Radio broadcasting
(56100)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Amplifiers and pre-amplifiers 10   *   1   Jul   2012
Audio monitors 10   *   1   Jul   2012
Audio processing assets including rack mounted effects units etc 10   *   1   Jul   2012
Audio routers 10   *   1   Jul   2012
Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6   *   1   Jul   2012
Consoles:      
        Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7   *   1   Jul   2012
        Production consoles 10   *   1   Jul   2012
Control room assets generally:      
        Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10   *   1   Jul   2012
        PC based assets (including, delay units, logging units, program fail detectors, RDS generators etc) 6   *   1   Jul   2012
Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5   *   1   Jul   2012
Headphones and headsets 2   *   1   Jul   2012
Intercommunication systems (standalone) 10   *   1   Jul   2012
Microphones:      
        Field and portable microphones 5   *   1   Jul   2012
        Studio based microphones (including recording microphones) 10   *   1   Jul   2012
Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)      
Mobile production vehicles (excluding the assets contained within) - see Table B Motor Vehicles      
On air lights 15   *   1   Jul   2012
Racks 20   *   1   Jul   2012
Servers, domain controllers, switches, transcoders etc 6   *   1   Jul   2012
Studio based digital audio broadcasting infrastructure (encoding assets etc) 10   *   1   Jul   2012
Telephone systems:      
        Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10   *   1   Jul   2012
        Telephone screening systems and other PC based telephone systems (excluding software) 6   *   1   Jul   2012
        Voice over internet protocol (VoIP) based systems 7   *   1   Jul   2012
Time code generators 10   *   1   Jul   2012
Transmission assets:      
        Antennas 20   *   1   Jul   2012
        Codecs 10   *   1   Jul   2012
        Fibre optic terminal equipment generally 10   *   1   Jul   2012
        Generators (backup) 15   *   1   Jul   2012
        Obstruction lighting 15   *   1   Jul   2012
        Power conditioners 15   *   1   Jul   2012
        RF switching units 15   *   1   Jul   2012
        Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10   *   1   Jul   2012
        Silence detection and switching units 10   *   1   Jul   2012
        Surge arresters 10   *   1   Jul   2012
        Translators 15   *   1   Jul   2012
        Transmission towers 40   *   1   Jul   2012
        Transmitters 15   *   1   Jul   2012
Uninterruptible power supply (UPS) assets - see Table B, Power supply assets      
 
Television broadcasting
( 56210 to 56220 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Audio boards, consoles and mixers 12   *   1   Jul   2005
Audio delay units 10   *   1   Jul   2005
Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12   *   1   Jul   2005
Automated tape library systems (incorporating robotic controls and tape drives) 10   *   1   Jul   2005
Broadcast antennas 20   *   1   Jul   2005
Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12   *   1   Jul   2005
Cameras:      
        Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8   *   1   Jul   2005
        Studio cameras 10   *   1   Jul   2005
Camera control units 10   *   1   Jul   2005
Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12   *   1   Jul   2005
Camera lenses 12   *   1   Jul   2005
Camera mounting heads 15   *   1   Jul   2005
Camera mounts (including cranes, jibs, pedestals and tripods) 25   *   1   Jul   2005
Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12   *   1   Jul   2005
Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10   *   1   Jul   2005
Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini-disc players and recorders) 5   *   1   Jul   2005
Digital video effects (DVE) units - standalone 10   *   1   Jul   2005
Edit controllers (used in linear editing and audio post-production) 8   *   1   Jul   2005
Hard disk recorders 5   *   1   Jul   2005
Intercommunication systems 15   *   1   Jul   2005
Lighting:      
        Portable lighting 12   *   1   Jul   2005
        Studio lighting 15   *   1   Jul   2005
Lighting control systems 10   *   1   Jul   2005
Lighting grids - fixed 40   *   1   Jul   2005
Lighting hoists 15   *   1   Jul   2005
Microphones:      
        Field or boom microphones 5   *   1   Jul   2005
        Miniature or 'lapel' microphones 5   *   1   Jul   2005
        Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5   *   1   Jul   2005
        Studio or fixed microphones 10   *   1   Jul   2005
Microphone booms 10   *   1   Jul   2005
Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090)      
Mobile production vehicles (excluding the assets contained within) - see Table B Motor Vehicles      
Monitors:      
        Audio monitors 10   *   1   Jul   2005
        Video monitors:      
                Cathode ray tube ('CRT') monitors 8   *   1   Jul   2005
                LCD and Plasma monitors 5   *   1   Jul   2005
                Virtual monitor wall systems (including rear projection monitor walls) 5   *   1   Jul   2005
Non-linear editing systems (incorporating computer control, interface and hard disk system) 4   *   1   Jul   2005
Presentation automation systems 10   *   1   Jul   2005
Racks 20   *   1   Jul   2005
RF Modulation units 12   *   1   Jul   2005
Routing systems (incorporating control panels, hardware and switchers) 11   *   1   Jul   2005
Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)      
Servers (excluding data servers) 8   *   1   Jul   2005
Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12   *   1   Jul   2005
Slow motion controllers 10   *   1   Jul   2005
Switchers (including master control, presentation and production switchers) 10   *   1   Jul   2005
Teleprompters 10   *   1   Jul   2005
Translators 15   *   1   Jul   2005
Transmission towers 40   *   1   Jul   2005
Transmitters 15   *   1   Jul   2005
Transmitting masts (for mobile production vehicles) 10   *   1   Jul   2005
Under monitor and tally display systems 10   *   1   Jul   2005
Videocassette recorders 5   *   1   Jul   2005
Videotape players and recorders 8   *   1   Jul   2005
 
Internet publishing and broadcasting
( 57000 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100)      
 
Library and other information services
( 60100 to 60200 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Libraries:      
        Circulating (all classes of books) 10   1   Jan   2001
        Music lending 6 ⅔   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; 1-5EJ20VG

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
TR 2013/4

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

Other References:
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2014 (No. 1)

TR 2014/4 history
  Date: Version: Change:
  25 June 2014 Original ruling  
  16 July 2014 Consolidated ruling Erratum
You are here 6 August 2014 Consolidated ruling Addendum

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