Taxation Ruling

TR 2000/18W

Income tax: effective life of depreciating assets

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Ruling has been replaced by TR 2006/5
  This document has changed over time. View its history.

FOI status:

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Taxation Ruling TR 2000/18 is withdrawn with effect from 1 July 2006.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

References

ATO references:
NO 2005-18404

Related Rulings/Determinations:

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