Taxation Ruling
TR 2014/4ER1 - Erratum
Income tax: effective life of depreciating assets (applicable from 1 July 2014)
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Erratum
This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Taxation Ruling TR 2014/4 to correct certain page number references and spelling errors.
TR 2014/4 is corrected as follows:
1. ANZSIC categories in Table A
Omit:
| Irrigation water providers | 168 |
| Sewerage and drainage services | 170 |
| Waste remediation and materials recovery services | 172 |
| Wool wholesaling | 177 |
| Petroleum product wholesaling | 176 |
Substitute:
| Irrigation water providers | 169 |
| Sewerage and drainage services | 171 |
| Waste remediation and materials recovery services | 173 |
| Wool wholesaling | 176 |
| Petroleum product wholesaling | 176 |
Omit:
| Logging | 48 |
| Materials recovery facility (MRF) assets | 172 |
| Poultry processing | 66 |
| Sewerage and drainage services | 170 |
Substitute:
| Logging | 47 |
| Materials recovery facility (MRF) assets | 173 |
| Poultry processing | 65 |
| Sewerage and drainage services | 171 |
Omit '(assets maked with #)'; substitute '(assets marked with #)'.
4. Table A as at 1 July 2014 Effective Lives (Industry Categories)
Omit the heading 'Vegetable gowing (under cover) (01220) '; substitute 'Vegetable growing (under cover) (01220) '.
This Erratum applies on and from 1 July 2014.
Commissioner of Taxation
16 July 2014
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References
ATO references:
NO 1-5EJ20VG