Taxation Ruling

TR 2011/2

Income tax: effective life of depreciating assets (applicable from 1 July 2011)

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Effective lives (Industry Categories)
Table A as at 1 July 2011 - ELECTRICITY, GAS, WATER AND WASTE SERVICES

ELECTRICITY, GAS, WATER AND WASTE SERVICES
( 26110 to 29220 )
 
Electricity supply
( 26110 to 26400 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Electricity distribution:      
        Control, monitoring, communications and protection systems 10   *   1   Jan   2002
        Customer meters (incorporating load and time switches if fitted) 25   *   1   Jan   2002
        Customer service mains or cable, above ground 40   *   1   Jan   2002
        Customer service mains or cable, underground 50   *   1   Jan   2002
        Distribution lines:      
                Above ground (incorporating conductors; cross arms, insulators and fittings; poles concrete, wood, steel or stobie; and transformers pole or ground pad mounted) 45   *   1   Jan   2002
                Combination of above ground and underground 47   ½   *   1   Jan   2002
                Underground (incorporating cables, fittings and ground pad mounted transformers) 50   *   1   Jan   2002
        Distribution substations/transformers, pole or ground pad mounted 40   *   1   Jan   2002
        Distribution zone substations (excluding control, monitoring, communications and protection systems) 40   *   1   Jan   2002
        Nightwatchman's lights 15   *   1   Jan   2002
        Street lights 15   *   1   Jan   2002
Electricity generation:      
        Ash and dust handling and disposal:      
                Ash dams 20   *   1   Jan   2002
                Ash slurry system 15   *   1   Jan   2002
                Conveyors 30   *   1   Jan   2002
                Crushers 15   *   1   Jan   2002
                On-site storage silos, concrete or steel 30   *   1   Jan   2002
        Fuel supply and handling:      
                On-site gaseous fuel supply system (incorporating downstream delivery pipelines) 30   *   1   Jan   2002
                On-site liquid fuel supply system (incorporating ownstream delivery pipelines) 30   *   1   Jan   2002
                Solid fuels:      
                        Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30   *   1   Jan   2002
                        Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30   *   1   Jan   2002
                        On-site coal storage assets (including stacking and reclaiming assets) 30   *   1   Jan   2002
                        On-site storage silos, concrete or steel 30   *   1   Jan   2002
                        Quality control assets (including coal sampling assets and secondary crushers) 30   *   1   Jan   2002
        Power generators:      
                Co-generation:      
                        Condensing and feed heating assets 30   *   1   Jan   2002
                        Control and monitoring system 15   *   1   Jan   2002
                        Emergency power supply assets (including batteries and uninterruptible power supply assets) 15   *   1   Jan   2002
                        Gas turbine generators 30   *   1   Jan   2002
                        Generator transformer and unit transformer in sub-tropical area 30   *   1   Jan   2002
                        Generator transformer and unit transformer in tropical area 25   *   1   Jan   2002
                        Heat recovery steam generator 30   *   1   Jan   2002
                        Miscellaneous assets 30   *   1   Jan   2002
                        On-site switchyard with conventional outdoor switchgear 30   *   1   Jan   2002
                        On-site switchyard with gas insulated switchgear 30   *   1   Jan   2002
                        Reciprocating engine, diesel fired 20   *   1   Jan   2002
                        Reciprocating engine, gas spark ignition 20   *   1   Jan   2002
                        Station and auxiliary electrical systems within the power station 30   *   1   Jan   2002
                        Steam turbine generator 30   *   1   Jan   2002
                Combined cycle:     *   1   Jan   2002
                        Condensing and feed heating assets 30   *   1   Jan   2002
                        Control and monitoring system 15   *   1   Jan   2002
                        Emergency power supply assets (including batteries and uninterruptible power supply assets) 15   *   1   Jan   2002
                        Gas turbine generators 30    
                        Generator transformer and unit transformer in sub-tropical area 30   *   1   Jan   2002
                        Generator transformer and unit transformer in tropical area 25   *   1   Jan   2002
                        Heat recovery steam generator 30   *   1   Jan   2002
                        Miscellaneous assets 30   *   1   Jan   2002
                        On-site switchyard with conventional outdoor switchgear 30   *   1   Jan   2002
                        On-site switchyard with gas insulated switchgear 30   *   1   Jan   2002
                        Station and auxiliary electrical systems within the power station 30   *   1   Jan   2002
                        Steam turbine generator 30   *   1   Jan   2002
                Diesel or gas engine:      
                        Control and monitoring system 15   *   1   Jan   2002
                        Diesel reciprocating engine 20   *   1   Jan   2002
                        Emergency power supply assets (including batteries and uninterruptible power supply assets) 15   *   1   Jan   2002
                        Gas spark ignition reciprocating engine 20   *   1   Jan   2002
                        Generator transformer and unit transformer in sub-tropical area 30   *   1   Jan   2002
                        Generator transformer and unit transformer in tropical area 25   *   1   Jan   2002
                        Miscellaneous assets 30   *   1   Jan   2002
                        On-site switchyard with conventional outdoor switchgear 30   *   1   Jan   2002
                        On-site switchyard with gas insulated switchgear 30   *   1   Jan   2002
                        Station and auxiliary electrical systems within the power station 30   *   1   Jan   2002
                Gas turbine:      
                        Control and monitoring system 15   *   1   Jan   2002
                        Emergency power supply assets (including batteries and uninterruptible power supply assets) 15   *   1   Jan   2002
                        Gas turbine generators 30   *   1   Jan   2002
                        Generator transformer and unit transformer in sub-tropical area 30   *   1   Jan   2002
                        Generator transformer and unit transformer in tropical area 25   *   1   Jan   2002
                        Miscellaneous assets 30   *   1   Jan   2002
                        On-site switchyard with conventional outdoor switchgear 30   *   1   Jan   2002
                        On-site switchyard with gas insulated switchgear 30   *   1   Jan   2002
                        Station and auxiliary electrical systems within the power station 30   *   1   Jan   2002
                Hydro-electric:      
                        Control and monitoring system 15   *   1   Jan   2002
                        Emergency power supply assets (including batteries and uninterruptible power supply assets) 15   *   1   Jan   2002
                        Generator transformer and unit transformer in sub-tropical area 30   *   1   Jan   2002
                        Generator transformer and unit transformer in tropical area 25   *   1   Jan   2002
                        Hydro turbines and generators 40   *   1   Jan   2002
                        Miscellaneous assets 40   *   1   Jan   2002
                        On-site switchyard with conventional outdoor switchgear 40   *   1   Jan   2002
                        On-site switchyard with gas insulated switchgear 35   *   1   Jan   2002
                        Station and auxiliary electrical systems within the power station 40   *   1   Jan   2002
                Solar:
                        Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20   *   1   Jul   2011
                Thermal:      
                        Condensing and feed heating assets 30   *   1   Jan   2002
                        Control and monitoring system 15   *   1   Jan   2002
                        Emergency power supply assets (including batteries and uninterruptible power supply assets) 15   *   1   Jan   2002
                        Generator transformer and unit transformer in sub-tropical area 30   *   1   Jan   2002
                        Generator transformer and unit transformer in tropical area 25   *   1   Jan   2002
                        Miscellaneous assets 30   *   1   Jan   2002
                        On-site switchyard with conventional outdoor switchgear 30   *   1   Jan   2002
                        On-site switchyard with gas insulated switchgear 30   *   1   Jan   2002
                        Primary dust collection system (incorporating electrostatic precipitators or baghouse filters) 30   *   1   Jan   2002
                        Solid fuel preparation assets (including fuel feeders and milling assets) 30   *   1   Jan   2002
                        Station and auxiliary electrical systems within the power station 30   *   1   Jan   2002
                        Steam generator 30   *   1   Jan   2002
                        Steam turbine generator 30   *   1   Jan   2002
                Wind:      
                        Generator transformer and unit transformer in sub-tropical area 30   *   1   Jan   2002
                        Generator transformer and unit transformer in tropical area 25   *   1   Jan   2002
                        Wind turbine 20   *   1   Jan   2002
        Power station civil and structural works:      
                Chimney stack:      
                        Concrete surround 30   *   1   Jan   2002
                        Steel flues 20   *   1   Jan   2002
                Cooling tower, concrete or timber 30   *   1   Jan   2002
                Cooling water system (excluding cooling towers and condensing assets) 30   *   1   Jan   2002
                Power station buildings, to the extent that they form an integral part of plant 30   *   1   Jan   2002
        Workshop machinery and tools 20   *   1   Jan   2002
Electricity transmission:      
        Control, monitoring, communications and protection systems 12   ½   *   1   Jan   2002
        Power transformers 40   *   1   Jan   2002
        Transmission lines (incorporating conductors, insulators and towers) 47   ½   *   1   Jan   2002
        Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40   *   1   Jan   2002
 
Gas supply
( 27000 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Gas distribution:      
        Control systems (excluding computers) 10   *   1   Jul   2002
        Gas meter 15   *   1   Jul   2002
        Low pressure (LP) gas storage holder 40   *#   1   Jul   2002
        Pigging device 5   *   1   Jul   2002
        Pipeline (including high, medium or low pressure trunk, primary or secondary mains or services):      
                Generally 50   *#   1   Jul   2002
                PVC pipeline 30   *#   1   Jul   2002
        Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40   *#   1   Jul   2002
Gas transmission:      
        Compressor gas turbine (GT) driver 20   *   1   Jul   2002
        Compressor station assets 30   *#   1   Jul   2002
        Control systems (excluding computers) 10   *   1   Jul   2002
        Gas meter 15   *   1   Jul   2002
        Gas pipeline LNG station assets 30   *#   1   Jul   2002
        Pigging device 5   *   1   Jul   2002
        Pipeline - transmission, spur or lateral 50   *#   1   Jul   2002
        Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40   *#   1   Jul   2002
        Underground gas storage asset 40   *#   1   Jul   2002
 
Irrigation water providers
( 28110 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Channel regulators 80   *   1   Jan   2005
Cranes (including gantries) 40   *   1   Jan   2005
Dams and weirs (incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100   *   1   Jan   2005
Drain inlet 50   *   1   Jan   2005
Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100   *   1   Jan   2005
Escapes 50   *   1   Jan   2005
Flow meters 20   *   1   Jan   2005
Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator:      
        Concrete 50   *   1   Jan   2005
        Earth 80   *   1   Jan   2005
Measurement flumes 50   *   1   Jan   2005
Metered outlets:      
        Electronic 40   *   1   Jan   2005
        Mechanical 50   *   1   Jan   2005
        Piped 40   *   1   Jan   2005
Offtakes 80   *   1   Jan   2005
Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80   *   1   Jan   2005
Pump inlets 50   *   1   Jan   2005
Pump sets (incorporating switchboards, starters, motors and pumps) 40   *   1   Jan   2005
Reservoirs and tanks 80   *   1   Jan   2005
Valves 40   *   1   Jan   2005
 
Water supply
( 28110 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Aerators and blowers 20   *   1   Jan   2005
Cathodic protection systems 20   *   1   Jan   2005
Chemical dosing pumps 25   *   1   Jan   2005
Pump sets (incorporating switch boards, starters, motors and pumps) 25   *   1   Jan   2005
Pressure reducing valves 25   *   1   Jan   2005
Valves (excluding pressure reducing valves) 30   *   1   Jan   2005
Raw water storage and supply assets:      
        Bores 30   *   1   Jan   2005
        Dams and weirs 100   *   1   Jan   2005
        Dam or weir intake structures 100   *   1   Jan   2005
Water treatment assets:      
        Balance tanks 80   *   1   Jan   2005
        Bore water treatment assets:      
                Aerators and blowers 20   *   1   Jan   2005
                Lime silos 50   *   1   Jan   2005
                Batching tanks 80   *   1   Jan   2005
                Lime pump sets (incorporating switch boards, starters, motors and pumps) 25   *   1   Jan   2005
                Reactors 25   *   1   Jan   2005
                Filtration tanks 80   *   1   Jan   2005
                Backwash pumps 25   *   1   Jan   2005
                Clear water tanks 80   *   1   Jan   2005
                Sludge thickeners 50   *   1   Jan   2005
                Drying beds 50   *   1   Jan   2005
        Chemical blowers 15   *   1   Jan   2005
        Chemical dosing systems 15   *   1   Jan   2005
        Chemical feeders and hoppers 25   *   1   Jan   2005
        Chemical mixers and blenders 25   *   1   Jan   2005
        Chemical storage tanks 30   *   1   Jan   2005
        Clarifiers (incorporating scrapers) 80   *   1   Jan   2005
        Clear water tanks 80   *   1   Jan   2005
        Dissolved air flotation systems 25   *   1   Jan   2005
        Filtration tanks (incorporating scrapers) 80   *   1   Jan   2005
        Flocculation tanks (incorporating scrapers) 80   *   1   Jan   2005
        Inline mixers 15   *   1   Jan   2005
        Pen-stops 25   *   1   Jan   2005
        Raw water inlet screening systems 25   *   1   Jan   2005
        Sludge treatment lagoons 50   *   1   Jan   2005
        Wash water holding tanks 80   *   1   Jan   2005
Water mains: Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80   *   1   Jan   2005
Water supply pumping station detention tanks 80   *   1   Jan   2005
Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80   *   1   Jan   2005
Service connections:      
        Water meters 20   *   1   Jan   2005
Water supply control systems assets:      
        Air scour flow meters, level sensors, transmitters and meters 10   *   1   Jan   2005
        Chlorine analysers, mini labs, PH meters, turbidity analysers and meters 7   *   1   Jan   2005
        Flow meters 20   *   1   Jan   2005
        Pressure sensors, transmitters and meters 10   *   1   Jan   2005
        Telemetry (including modems and remote transfer units) 10   *   1   Jan   2005
        Variable speed drives 15   *   1   Jan   2005
 
Sewerage and drainage services
( 28120 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Chemical dosing pumps 25   *   1   Jan   2005
Pump sets (incorporating switch boards, starters, motors and pumps) 25   *   1   Jan   2005
Sewage service connection assets:      
        Low pressure pumps 25   *   1   Jan   2005
        Vacuum pumps 25   *   1   Jan   2005
Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80   *   1   Jan   2005
Pressure reducing valves 25   *   1   Jan   2005
Valves (excluding pressure reducing valves) 30   *   1   Jan   2005
Sewage pump station assets:      
        Detention tanks 80   *   1   Jan   2005
        Overflow screens 25   *   1   Jan   2005
Sewage treatment assets:      
        Air filtration systems 20   *   1   Jan   2005
        Air scrubbers 10   *   1   Jan   2005
        Chemical blowers 15   *   1   Jan   2005
        Chemical feeders and hoppers 25   *   1   Jan   2005
        Chemical mixers and blenders 25   *   1   Jan   2005
        Chemical storage tanks 30   *   1   Jan   2005
        Pen-stops 25   *   1   Jan   2005
        Water storage tanks 80   *   1   Jan   2005
        Screenings removal assets 25   *   1   Jan   2005
        Grit removal assets 25   *   1   Jan   2005
        Primary treatment assets:      
                Primary clarifiers (incorporating scrapers) 80   *   1   Jan   2005
                Primary sedimentation lagoons 50   *   1   Jan   2005
                Primary sedimentation tanks (incorporating scrapers and weirs) 80   *   1   Jan   2005
                Scum collection and transfer systems 25   *   1   Jan   2005
        Secondary treatment assets:      
                Biological nutrient removal (BNR) assets:      
                        Aerators and blowers 20   *   1   Jan   2005
                        BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80   *   1   Jan   2005
                        Mixers 25   *   1   Jan   2005
                Secondary clarifiers (incorporating scrapers) 80   *   1   Jan   2005
                Secondary treatment lagoons 50   *   1   Jan   2005
                Secondary treatment tanks (incorporating scrapers and weirs) 80   *   1   Jan   2005
                Sequenced batch reactors 80   *   1   Jan   2005
                Sludge aerators and blowers 80   *   1   Jan   2005
        Tertiary treatment assets:      
                Backwash air blowers 20   *   1   Jan   2005
                Chlorine contact tanks 80   *   1   Jan   2005
                Filtration tanks 80   *   1   Jan   2005
                Reverse osmosis assets:      
                        Fine screening systems 15   *   1   Jan   2005
                        Micro filtration units 15   *   1   Jan   2005
                        Reverse osmosis membrane filtration units 10   *   1   Jan   2005
                UV disinfectors 25   *   1   Jan   2005
        Sludge processing assets:      
                Anaerobic digesters 80   *   1   Jan   2005
                Anaerobic digester gas handling and blowing systems 25   *   1   Jan   2005
                Anaerobic digester heating systems 25   *   1   Jan   2005
                Bio-filters 80   *   1   Jan   2005
                Dissolved air flotation systems 25   *   1   Jan   2005
                Lime disinfection dosing units 25   *   1   Jan   2005
                Sludge dewatering assets:      
                        Belt presses 15   *   1   Jan   2005
                        Centrifuges 20   *   1   Jan   2005
                        Screw conveyors 25   *   1   Jan   2005
                        Screw presses 20   *   1   Jan   2005
                        Sludge driers 20   *   1   Jan   2005
                Sludge heating units 20   *   1   Jan   2005
                Sludge thickening tanks (incorporating scrapers) 80   *   1   Jan   2005
Methane gas and cogeneration assets (see Electricity supply, 26100 and Gas supply, 27100)      
Dams:      
        Lined earth dams 100   *   1   Jan   2005
        Dam covers 20   *   1   Jan   2005
Effluent outfalls:      
        Shoreline ocean 100   *   1   Jan   2005
        Extended ocean 100   *   1   Jan   2005
        River or estuary 100   *   1   Jan   2005
Sewerage control systems assets:      
        Chlorine residual analysers and PH meters 7   *   1   Jan   2005
        Dissolved oxygen probes, level sensors, transmitters and meters 10   *   1   Jan   2005
        Flow meters 20   *   1   Jan   2005
        Telemetry (including modems and remote transfer units) 10   *   1   Jan   2005
        Variable speed drives 15   *   1   Jan   2005
 
Waste disposal services
( 29110 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Garbage compactor trucks (including the compactor) 10   *   1   Jan   2005
CONSTRUCTION
( 30110 to 32990)
 
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Air compressors:      
        Compressors - reciprocating 7   *   1   Jul   2008
        Compressors - rotary screw 10   *   1   Jul   2008
Backhoe loaders 9   *   1   Jul   2002
Bending machines (bar, angle or rod) 10   *   1   Jul   2008
Block and brick elevators (portable) 10   *   1   Jul   2008
Chain blocks, rod shears, jacks, etc 13 ⅓   1   Jan   2001
Compaction:      
        Compactors - flat plate 8   *   1   Jul   2008
        Compactors - vertical rammer 6   *   1   Jul   2008
Concreting assets:      
        Brick and paving saws 5   *   1   Jul   2008
        Concrete demolition saws 3   *   1   Jul   2008
        Concrete kibble buckets 15   *   1   Jul   2008
        Concrete mixers 4   *   1   Jul   2008
        Concrete surface preparation assets (including floor grinders, planers and scarifers) 5   *   1   Jul   2008
        Concrete trowels:      
                Walk behind 5   *   1   Jul   2008
                Ride on 7   *   1   Jul   2008
        Concrete vibrating screeders 5   *   1   Jul   2008
        Concrete vibrators:      
                Brushcutter style 5   *   1   Jul   2008
                Drive units 6   *   1   Jul   2008
                Flexible shaft pumps 6   *   1   Jul   2008
                Vibrating shaft 3   *   1   Jul   2008
        Concrete wheeled saws 6   *   1   Jul   2008
Concreting plant:      
        Batching plant:      
                Portable and demountable 6 ⅔   1   Jan   2001
                Static 13 ⅓   1   Jan   2001
        Buggies or dumpers (motorised) 5   1   Jan   2001
        Hoppers, skips and hoist buckets 10   1   Jan   2001
        Mobile concrete pumping units 6 ⅔   1   Jan   2001
Cranes (mobile):      
        Light and medium 15   *   1   Jul   2002
        Heavy (over 15.24 tonnes lift) 20   *   1   Jul   2002
        Tower and hoists 10   1   Jan   2001
Dozers/Front end loaders 9   *   1   Jul   2002
Forklifts 11   *   1   Jul   2002
Formwork, beams and props, steel 10   *   1   Jul   2008
Hydraulic excavators 10   *   1   Jul   2002
Levels:      
        Dumpy 7   *   1   Jul   2008
        Laser beam 10   *   1   Jul   2008
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5   *   1   Jul   2008
Mini excavators 8   *   1   Jul   2002
Motor graders 10   *   1   Jul   2002
Pavers 12   *   1   Jul   2002
Power supply assets:      
        Generators, portable (incorporating attached engine management and generator monitoring instruments):      
                Diesel 10   *   1   Jul   2008
                Petrol 5   *   1   Jul   2008
Power tools:      
        Chain saws 3   *   1   Jul   2008
        Hand tools:      
                Air 5   *   1   Jul   2008
                Battery 3   *   1   Jul   2008
                Electric 5   *   1   Jul   2008
        Jack hammers:      
                Air 7   *   1   Jul   2008
                Electric 3   *   1   Jul   2008
        Nail guns - air 3   *   1   Jul   2008
Profilers 10   *   1   Jul   2002
Pumps 10   1   Jan   2001
Road rollers 15   *   1   Jul   2002
Saws, bench and mitre, portable 7   *   1   Jul   2008
Scrapers 8   *   1   Jul   2002
Skid steer loaders 7   *   1   Jul   2002
Stabiliser recyclers 12   *   1   Jul   2002
Telescopic handlers 10   *   1   Jul   2002
Tool carriers 10   *   1   Jul   2002
Track loaders 9   *   1   Jul   2002
Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased)      
Welders:      
        Diesel 10   *   1   Jul   2008
        Electric 5   *   1   Jul   2008
Wheel loaders 8   *   1   Jul   2002
Winches 13 ⅓   1   Jan   2001

Not issued as a draft

References

ATO references:
NO 99/132027; 2000/20567; 2003/11601; 2004/17815;

ISSN: 1039-0731

Related Rulings/Determinations:

IT 2685
TR 2000/18
TR 2006/5
TR 2006/15
TR 2007/3
TR 2008/4
TR 2009/4
TR 2010/2

Subject References:
Commissioner's determination of effective life
Commissioner's effective life schedule
decline in value
depreciating assets
depreciation
depreciation rates
effective life
self assessment of effective life

Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-100
ITAA 1997 40-100(4)
ITAA 1997 40-100(4)(b)
ITAA 1997 40-105(1)
ITAA 1997 40-110
ITAA 1997 Subdiv 40-B
ITAA 1997 Subdiv 40-E
ITAA 1997 Subdiv 40-F
ITAA 1997 Subdiv 40-G
ITAA 1997 40-520
ITAA 1997 40-555(1)
ITAA 1997 Subdiv 42-M
ITAA 1997 Div 43
ITAA 1997 Subdiv 328-D
TAA 1953
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005

TR 2011/2 history
  Date: Version: Change:
You are here 29 June 2011 Consolidated ruling  

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