Taxation Ruling

TR 2019/5

Please note that the PDF version is the authorised version of this ruling.

This Ruling, which applies from 1 July 2019, replaces TR 2018/4 (see paragraph 5 of this Ruling for further details).

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ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Office furniture, freestanding:
Bookcases:
Metal	20	*	1 Jul 2005
Timber	15	*	1 Jul 2005
Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type):
Metal	20	*	1 Jul 2005
Timber/laminated	15	*	1 Jul 2005
Chairs	10	*	1 Jul 2005
Desks	20	*	1 Jul 2005
Mobile storage units (compactus type)	25	*	1 Jul 2005
Reception assets (including lobby chairs, desks, lounges, sofas and tables)	10	*	1 Jul 2005
Screens	20	*	1 Jul 2005
Tables:
Boardroom	20	*	1 Jul 2005
General	10	*	1 Jul 2005
Workstations (including desks and partitions)	20	*	1 Jul 2005
Office machines and equipment:
Electronic whiteboards	6	*	1 Jan 2001
Enveloping machines	6	*	1 Jan 2001
Facsimile machines	5	*	1 Jan 2001
Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units)	5	*	1 Jul 2013
Mailing machines	5	*	1 Jan 2001
Multi function machines (includes fax, copy, print and scan functions)	5	*	1 Jan 2001
Photo copying machines	5	*	1 Jan 2001
Projectors (including lenses)	5	*	1 Jul 2014
Shredders	15	*	1 Jul 2005
Trolleys	15	*	1 Jul 2005
Whiteboards	10	*	1 Jul 2005