Taxation Ruling

TR 2010/2W

Income tax: effective life of depreciating assets (applicable from 1 July 2010)

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Ruling has been replaced by TR 2011/2
  This document has changed over time. View its history.

Notice of Withdrawal

Taxation Ruling TR 2010/2 is withdrawn on and from 1 July 2011.

1. Taxation Ruling TR 2010/2 has been replaced by Taxation Ruling TR 2011/2, which applies on and from 1 July 2011. To the extent that the views contained in TR 2010/2 still apply, they have been incorporated into TR 2011/2.

2. The Commissioner's determination of the effective life of depreciating assets has been amended with effect from 1 July 2011. If, for a particular asset, you were using an effective life from the determination as in force before the latest amendment (for example, as contained in the Schedule to TR 2010/2), you should continue to use that life for that asset.

References

ATO references:
NO 2006/20258