Taxation Ruling

TR 2022/1

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

This Ruling, which applies from 1 July 2022, replaces TR 2021/3 (see paragraph 6 of this Ruling for further details).

ADMINISTRATIVE AND SUPPORT SERVICES
(72110 to 73200)

*Building and other industrial cleaning services* *(73110)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators)	5	*	1 Jul 2010
Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners)	2	*	1 Jul 2010
Drying and restoration assets (including air movers and dehumidifiers)	5	*	1 Jul 2010
Extractors for carpet and upholstery cleaning:
Spot extractors (including portable handheld and brief case size extractors for stain removal)	3	*	1 Jul 2010
Other (including walk behind and self-contained carpet extractors)	5	*	1 Jul 2010
Truck or van mounted	10	*	1 Jul 2010
Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers):
Portable	5	*	1 Jul 2010
Ride-on	5	*	1 Jul 2010
Pressure washers:
Portable	4	*	1 Jul 2010
Trailer or truck mounted	7	*	1 Jul 2010
Scrubbers, hard floor:
Portable	5	*	1 Jul 2010
Ride-on	7	*	1 Jul 2010
Steam cleaners for sanitising floor and surfaces	5	*	1 Jul 2010
Sweepers, hard floor:
Portable	5	*	1 Jul 2010
Ride-on	7	*	1 Jul 2010
Road sweeper trucks (including sweepers) ^[45]	10	*#	1 Jul 2010
Vacuum cleaners:
Backpack and pull along machines	3	*	1 Jul 2010
Other portable (including upright machines)	5	*	1 Jul 2010
Ride-on or stand on	7	*	1 Jul 2010

*Gardening services* *(73130)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Arboriculture and gardening services:
Blowers	3	*	1 Jan 2004
Brushcutters (including whipper snippers)	2	*	1 Jan 2004
Chainsaws (including pole pruners)	2	*	1 Jan 2004
Elevating work platforms	15	*	1 Jan 2004
Hand tools (including pruner, rake, hedge shears, loppers and tree saws)	3	*	1 Jan 2004
Hedge trimmers	4	*	1 Jan 2004
Lawn edgers (excluding brushcutters)	4	*	1 Jan 2004
Lawn mowers:
Cylinder	7	*	1 Jan 2004
Push (rotary)	2	*	1 Jan 2004
Ride-ons	5	*	1 Jan 2004
Self propelled (rotary)	2	*	1 Jan 2004
Stump grinders	5	*	1 Jan 2004
Tractors	8	*	1 Jan 2004
Tractor attachments:
Roller mowers	4	*	1 Jan 2004
Slashers	4	*	1 Jan 2004
Trailers used to carry tree and grass clippings	5	*	1 Jan 2004
Tree climbing assets:
Climbing hardware (including carabineers, figure of 8 and lowering pullies)	1	*	1 Jan 2004
Climbing spurs	10	*	1 Jan 2004
Friction lowering devices	10	*	1 Jan 2004
Harness	3	*	1 Jan 2004
Ropes	1	*	1 Jan 2004
Wood chippers	8	*	1 Jan 2004

*Packaging services* *(73200)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Fruit and vegetables pack houses assets used off farm:
Banana assets:
Air rams	3	*	1 Jul 2008
Bunch lines	10	*	1 Jul 2008
Choppers/mulchers	4	*	1 Jul 2008
Rails (including points)	15	*	1 Jul 2008
Scrap conveyors	5	*	1 Jul 2008
Tops	8	*	1 Jul 2008
Water troughs	10	*	1 Jul 2008
General assets:
Bins	5	*	1 Jul 2008
Bin tippers	15	*	1 Jul 2008
Conveyors (including elevators)	10	*	1 Jul 2008
Drying tunnels	15	*	1 Jul 2008
Fungicide units	10	*	1 Jul 2008
Receival hoppers (including water dumps)	10	*	1 Jul 2008
Tables (including packing and sorting tables)	15	*	1 Jul 2008
Washing assets (including brush and barrel washers)	10	*	1 Jul 2008
Waxing assets	10	*	1 Jul 2008
Graders:
Electronic	10	*	1 Jul 2008
Mechanical	15	*	1 Jul 2008
Optical	8	*	1 Jul 2008
Labelling assets:
Labelling applicators (including in line labellers)	8	*	1 Jul 2008
Labelling guns	3	*	1 Jul 2008
Packing assets (including bagging and wrapping machines)	10	*	1 Jul 2008
Scales (excluding platform scales)	5	*	1 Jul 2008
Tree nuts assets:
Crackers	7	*	1 Jul 2008
Drying silos	15	*	1 Jul 2008
Separating assets (including air separators, trommels and vibrating screens)	10	*	1 Jul 2008