Taxation Ruling
TR 2018/4
Income tax: effective life of depreciating assets (applicable from 1 July 2018)
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Health care and social assistance - (84010 to 87900)
|
HEALTH CARE AND SOCIAL ASSISTANCE
(84010 to 87900) |
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Medical assets (used in common across all health care industry segments): | |||
| Benchtop sterilisers | 5 | * | 1 Jul 2003 |
| Benchtop ultrasonic cleaners | 7 | * | 1 Jul 2003 |
| Clinical furniture | 10 | * | 1 Jul 2003 |
| X-ray viewers | 10 | * | 1 Jul 2003 |
|
Hospitals
(84010 to 84020) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Hospital assets: | |||
| Anaesthesia machines | 10 | * | 1 Jan 2003 |
| Angiography assets: | |||
| Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) | 4 | * | 1 Jul 2002 |
| Image intensifiers | 7 | * | 1 Jul 2002 |
| Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors | 10 | * | 1 Jul 2002 |
| Cell savers and cell separators | 7 | * | 1 Jan 2003 |
| Colposcopes | 10 | * | 1 Jan 2003 |
| Defibrillators | 10 | * | 1 Jan 2003 |
| Diathermy and cautery machines/electrosurgical generators | 10 | * | 1 Jan 2003 |
| Endoscopic surgery assets (excluding disposable accessories): | |||
| Arthroscopic fluid management systems | 7 | * | 1 Jan 2003 |
| Endoscopes (flexible and rigid) and endoscopic surgical instruments | 4 | * | 1 Jan 2003 |
| Endoscopic camera systems: | |||
| Beam splitters and light sources | 10 | * | 1 Jan 2003 |
| Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors | 5 | * | 1 Jan 2003 |
| Still cameras | 7 | * | 1 Jan 2003 |
| Video monitors and video recorders | 7 | * | 1 Jan 2003 |
| Endoscopic electrosurgical generators | 10 | * | 1 Jan 2003 |
| Endoscopic lasers | 10 | * | 1 Jan 2003 |
| Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) | 5 | * | 1 Jan 2003 |
| Haemodialysis machines | 7 | * | 1 Jan 2003 |
| Head lights | 7 | * | 1 Jan 2003 |
| Hospital furniture: | |||
| Beds: | |||
| Electronic | 7 | * | 1 Jan 2003 |
| Mechanical | 10 | * | 1 Jan 2003 |
| Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables | 10 | * | 1 Jan 2003 |
| Infusion pumps: | |||
| General, pain management and rapid | 8 | * | 1 Jan 2003 |
| Syringe driven | 6 | * | 1 Jan 2003 |
| Insufflators | 10 | * | 1 Jan 2003 |
| Lithotriptors used for extra-corporeal shock wave lithotripsy | 7 | * | 1 Jan 2003 |
| Mechanical assist assets: | |||
| Calf and cuff compression devices | 8 | * | 1 Jan 2003 |
| Cardiac bypass and heart lung machines | 8 | * | 1 Jan 2003 |
| Intra-aortic balloon pumps | 8 | * | 1 Jan 2003 |
| Ventricular assist heart pumps | 8 | * | 1 Jan 2003 |
| Natal care assets (including incubators, infant warmers and mobile infant warmers) | 7 | * | 1 Jan 2003 |
| Operating tables and attachments: | |||
| Electronic | 10 | * | 1 Jan 2003 |
| Mechanical | 13 | * | 1 Jan 2003 |
| Operating theatre lights | 8 | * | 1 Jan 2003 |
| Pan flushers | 10 | * | 1 Jan 2003 |
| Patient hoists and lifters | 10 | * | 1 Jan 2003 |
| Patient monitoring assets: | |||
| Bedside monitoring systems | 7 | * | 1 Jan 2003 |
| Cardiac monitors | 7 | * | 1 Jan 2003 |
| ECGs | 7 | * | 1 Jan 2003 |
| Foetal monitors | 7 | * | 1 Jan 2003 |
| Pulse oximeters | 7 | * | 1 Jan 2003 |
| Vital signs monitors | 7 | * | 1 Jan 2003 |
| Patient warming assets (excluding disposable accessories): | |||
| Fluid warmers | 10 | * | 1 Jan 2003 |
| Forced air patient warmers | 10 | * | 1 Jan 2003 |
| Smoke evacuators | 8 | * | 1 Jan 2003 |
| Sterilisation and autoclave processing assets: | |||
| Drying cabinets | 10 | * | 1 Jan 2003 |
| Endoscope sterilisers and disinfectors | 5 | * | 1 Jan 2003 |
| Flash sterilisers | 10 | * | 1 Jan 2003 |
| Instrument washers | 10 | * | 1 Jan 2003 |
| Pre-vacuum sterilisers | 10 | * | 1 Jan 2003 |
| Ultrasonic cleaners and baths | 7 | * | 1 Jan 2003 |
| Surgical instruments: | |||
| Hand held manually operated instruments | 8 | * | 1 Jan 2003 |
| Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) | 7 | * | 1 Jan 2003 |
| Ultrasonic aspirators | 10 | * | 1 Jan 2003 |
| Ultrasonic scalpels | 10 | * | 1 Jan 2003 |
| Surgical lasers (excluding ophthalmic surgical lasers) | 10 | * | 1 Jan 2003 |
| Surgical microscopes | 10 | * | 1 Jan 2003 |
| Ultrasonic bladder scanners | 10 | * | 1 Jan 2003 |
| Ultrasonic needle guides | 10 | * | 1 Jan 2003 |
| Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons | 5 | * | 1 Jul 2002 |
| Ventilators: | |||
| Fixed | 7 | * | 1 Jan 2003 |
| Portable | 5 | * | 1 Jan 2003 |
| Wheelchairs | 10 | * | 1 Jan 2003 |
|
Specialist medical services n.e.c.
(85129) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Neurologists' assets: | |||
| Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) | 5 | * | 1 Jul 2003 |
| Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) | 5 | * | 1 Jul 2003 |
| Thoracic physicians' assets: | |||
| Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) | 7 | * | 1 Jul 2003 |
| Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems | 7 | * | 1 Jul 2003 |
| Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) | 7 | * | 1 Jul 2003 |
| Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) | 7 | * | 1 Jul 2003 |
| Spirometers | 7 | * | 1 Jul 2003 |
| Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO2) monitors, integrated pulse oximeters, integrated computers and integrated software) | 7 | * | 1 Jul 2003 |
|
Pathology and diagnostic imaging services
(85201, 85202, 85203 and 85209) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Pathologists' assets: | |||
| Batch slide stainer | 6 | * | 1 Jan 2002 |
| Bio hazard chambers | 10 | * | 1 Jan 2002 |
| Centrifuges | 5 | * | 1 Jan 2002 |
| Incubators | 6 | * | 1 Jan 2002 |
| Laboratory analysers | 5 | * | 1 Jan 2002 |
| Microscopes | 10 | * | 1 Jan 2002 |
| Rotary microtomes | 6 | * | 1 Jan 2002 |
| Tissue embedding systems | 6 | * | 1 Jan 2002 |
| Tissue processors | 6 | * | 1 Jan 2002 |
| Radiologists' diagnostic imaging assets: | |||
| Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) | 10 | * | 1 Jul 2002 |
| Computed radiography (CR) digitisers | 4 | * | 1 Jul 2002 |
| Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) | 10 | * | 1 Jul 2002 |
| Film digitisers | 4 | * | 1 Jul 2002 |
| Fluoroscopy assets (excluding direct radiography assets): | |||
| Fixed systems (incorporating buckies, generators, screening tables and suspensions) | 15 | * | 1 Jul 2002 |
| Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) | 4 | * | 1 Jul 2002 |
| Image intensifiers | 7 | * | 1 Jul 2002 |
| Mobile systems (incorporating buckies, generators, screening tables and suspensions) | 10 | * | 1 Jul 2002 |
| Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) | 7 | * | 1 Jul 2002 |
| Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) | 7 | * | 1 Jul 2002 |
| Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) | 10 | * | 1 Jul 2002 |
| Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) | 15 | * | 1 Jul 2002 |
| Patient archival and communication systems (PACS) | 4 | * | 1 Jul 2002 |
| Processing assets: | |||
| Daylight imaging processors | 9 | * | 1 Jul 2002 |
| Dry laser imaging processors | 8 | * | 1 Jul 2002 |
| Wet laser imaging processors | 10 | * | 1 Jul 2002 |
| Teleradiology assets (excluding the imaging device) | 4 | * | 1 Jul 2002 |
| Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 | * | 1 Jul 2002 |
| X-ray assets (excluding direct radiography assets): | |||
| Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) | 15 | * | 1 Jul 2002 |
| Image intensifier | 7 | * | 1 Jul 2002 |
| Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) | 10 | * | 1 Jul 2002 |
|
Dental services
(85310) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Dentists' assets: | |||
| Air abrasion units | 10 | * | 1 Jul 2003 |
| Air compressors | 10 | * | 1 Jul 2003 |
| Amalgamators | 7 | * | 1 Jul 2003 |
| Amalgam separators | 7 | * | 1 Jul 2003 |
| Computerised (CAD/CAM) ceramic restoration systems: | |||
| Imaging units | 7 | * | 1 Jul 2003 |
| Milling units | 5 | * | 1 Jul 2003 |
| Curing lights (halogen) | 5 | * | 1 Jul 2003 |
| Dental chairs | 10 | * | 1 Jul 2003 |
| Dental instruments: | |||
| Hand-held manually operated instruments | 3 | * | 1 Jul 2003 |
| Handpieces (driven by compressed air, compressed gas or electricity) | 3 | * | 1 Jul 2003 |
| Dental lasers: | |||
| Hard tissue and soft tissue lasers | 7 | * | 1 Jul 2003 |
| Soft tissue and whitening lasers | 7 | * | 1 Jul 2003 |
| Soft tissue lasers | 10 | * | 1 Jul 2003 |
| Dental loupes | 10 | * | 1 Jul 2003 |
| Dental operating lights | 10 | * | 1 Jul 2003 |
| Dental units | 10 | * | 1 Jul 2003 |
| Dental x-ray assets: | |||
| Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) | 15 | * | 1 Jul 2003 |
| Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) | 7 | * | 1 Jul 2003 |
| Intra-oral x-ray film processors | 10 | * | 1 Jul 2003 |
| Handpiece cleaners | 5 | * | 1 Jul 2003 |
| Intra-oral camera systems (incorporating camera and integrated processor/docking station) | 7 | * | 1 Jul 2003 |
| Nitrous oxide sedation units | 20 | * | 1 Jul 2003 |
| Oral surgical motors | 5 | * | 1 Jul 2003 |
| Suction units | 10 | * | 1 Jul 2003 |
| Ultrasonic scalers (standalone) | 10 | * | 1 Jul 2003 |
|
Optometry and optical dispensing
(85320) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Optical assets: | |||
| Automatic refractometers/keratometers | 5 | * | 1 Jan 2004 |
| Cameras (including anterior segment cameras, retinal cameras, fundus cameras): | |||
| Analogue | 8 | * | 1 Jan 2004 |
| Digital | 4 | * | 1 Jan 2004 |
| Colour vision testers (automated) | 8 | * | 1 Jan 2004 |
| Corneal topography systems | 5 | * | 1 Jan 2004 |
| Examination chairs | 10 | * | 1 Jan 2004 |
| Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) | 5 | * | 1 Jan 2004 |
| Keratometers (Ophthalmometers): | |||
| Automated | 5 | * | 1 Jan 2004 |
| Manual | 12 | * | 1 Jan 2004 |
| Ophthalmic surgery assets: | |||
| Microkeratome | 3 | * | 1 Jan 2004 |
| Ophthalmic cryo surgery systems | 5 | * | 1 Jan 2004 |
| Ophthalmic diathermy surgery systems | 5 | * | 1 Jan 2004 |
| Ophthalmic lasers: | |||
| Non-refractive | 10 | * | 1 Jan 2004 |
| Refractive (including eye tracking systems) | 4 | * | 1 Jan 2004 |
| Phacoemulsification systems | 4 | * | 1 Jan 2004 |
| Pupillometers (used for refractive surgery) | 5 | * | 1 Jan 2004 |
| Vitrectomy systems | 4 | * | 1 Jan 2004 |
| Wave front analysers | 4 | * | 1 Jan 2004 |
| Ophthalmic viewers | 5 | * | 1 Jan 2004 |
| Ophthalmoscopes: | |||
| Direct (including power supply) | 8 | * | 1 Jan 2004 |
| Indirect | 9 | * | 1 Jan 2004 |
| Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) | |||
| Refraction units (including examination chair, instrument arms, table and light source) | 10 | * | 1 Jan 2004 |
| Refractometers (automated) | 5 | * | 1 Jan 2004 |
| Slit lamp biomicroscopes: | |||
| Hand-held | 9 | * | 1 Jan 2004 |
| Mounted | 12 | * | 1 Jan 2004 |
| Telemedicine digital imaging systems (excluding imaging devices) | 4 | * | 1 Jan 2004 |
| Tonometers: | |||
| Contact tonometers: | |||
| Applanation: | |||
| Hand-held | 6 | * | 1 Jan 2004 |
| Mounted | 8 | * | 1 Jan 2004 |
| Electronic | 6 | * | 1 Jan 2004 |
| Non-contact tonometers: | |||
| Hand-held | 5 | * | 1 Jan 2004 |
| Table mounted | 8 | * | 1 Jan 2004 |
| Trial lens sets | 20 | * | 1 Jan 2004 |
| Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) | 5 | * | 1 Jan 2004 |
| Visual acuity testing assets: | |||
| Automated vision testers | 6 | * | 1 Jan 2004 |
| Manual vision testers (phoropters) | 12 | * | 1 Jan 2004 |
| Visual acuity charts (illuminated) | 10 | * | 1 Jan 2004 |
| Visual acuity chart projectors (automated) | 8 | * | 1 Jan 2004 |
| Visual field testing assets (perimeters) - automated | 5 | * | 1 Jan 2004 |
|
Podiatry services
(85399) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Podiatrists' assets: | |||
| Computerised orthoses manufacturing assets: | |||
| Carving mills | 7 | * | 1 Jul 2003 |
| Contact pin digitisers | 7 | * | 1 Jul 2003 |
| Doppler vascularscopes | 5 | * | 1 Jul 2003 |
| Electric nail drills: | |||
| Dust extraction drills | 7 | * | 1 Jul 2003 |
| Portable dust extraction drills | 5 | * | 1 Jul 2003 |
| Water and alcohol based spray drills | 4 | * | 1 Jul 2003 |
| Examination/magnifying lamps | 10 | * | 1 Jul 2003 |
| Footrests | 10 | * | 1 Jul 2003 |
| Gait analysis assets: | |||
| Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) | 4 | * | 1 Jul 2003 |
| Non-computerised: | |||
| Treadmills | 10 | * | 1 Jul 2003 |
| Video cameras | 5 | * | 1 Jul 2003 |
| Video monitors and video recorders | 7 | * | 1 Jul 2003 |
| Orthotic benchtop grinders | 6 | * | 1 Jul 2003 |
| Patient chairs | 12 | * | 1 Jul 2003 |
| Podiatric instruments | 3 | * | 1 Jul 2003 |
| Vacuum presses | 3 | * | 1 Jul 2003 |
| Vascular neurological assessment assets: | |||
| Monofilaments | 2 | * | 1 Jul 2003 |
| Tuning forks | 10 | * | 1 Jul 2003 |
|
Nursing home operation
(86011) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Beds: | |||
| Electronic | 7 | * | 1 Jul 2004 |
| Mechanical | 10 | * | 1 Jul 2004 |
| Bedside cabinets/lockers, carts and poles and overbed tables | 10 | * | 1 Jul 2004 |
| Commodes | 10 | * | 1 Jul 2004 |
| Nurse call systems | 7 | * | 1 Jul 2004 |
| Pan flushers | 10 | * | 1 Jul 2004 |
| Patient hoists and lifters | 10 | * | 1 Jul 2004 |
| Patient monitoring assets | 7 | * | 1 Jul 2004 |
| Patient scales | 10 | * | 1 Jul 2004 |
| Shower chairs | 7 | * | 1 Jul 2004 |
| Trolleys | 10 | * | 1 Jul 2004 |
| Wheelchairs | 10 | * | 1 Jul 2004 |
References
ATO references:
NO 1-B8V6TGB
ISSN: 2205-6122
Related Rulings/Determinations:
TR 2018/4W
TR 2013/4
TR 2014/4
TR 2015/2
TR 2016/1
TR 2017/2
Subject References:
depreciation
depreciation rate
effective life
Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-25
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-95(4)
ITAA 1997 40-95(5)
ITAA 1997 40-95(7)
ITAA 1997 40-100
ITAA 1997 40-100(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-105
ITAA 1997 40-110
ITAA 1997 40-345(2)
TAA 1953
Other References:
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No. 1)