Taxation Ruling

TR 2000/18W

Income tax: effective life of depreciating assets

may be released

Notice of Withdrawal

Taxation Ruling TR 2000/18 is withdrawn with effect from 1 July 2006.

1. Taxation Ruling TR 2000/18 discussed the methodology used by the Commissioner of Taxation in making determinations of the effective life of depreciating assets under section 40-100 of the Income Tax Assessment Act 1997. It also provided effective lives schedules determined by the Commissioner.

2. TR 2000/18 is being replaced by Taxation Ruling TR 2006/5 due to a change in the system of public rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005. The category of legally binding rulings has been expanded to cover matters about the administration and collection of particular taxes, including income tax.

Commissioner of Taxation
5 July 2006


2005-18404

ISSN: 1039-0731



TR 2000/18
TR 2006/5
TR 2006/15
TR 2007/3

 
  21 December 2000  
  10 January 2001  
  29 June 2001  
  19 December 2001  
  26 June 2002  
  18 December 2002  
  25 June 2003  
  17 December 2003  
  28 June 2004  
  15 December 2004  
  22 June 2005  
  21 December 2005  
5 July 2006