Taxation Ruling

TR 2013/4

TR 2013/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2013)

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TR 2013/4 - ANZSIC categories in Table A

Page
AGRICULTURE, FORESTRY AND FISHING 18
Agriculture 20
Sheep farming 23
Beef cattle farming 23
Beef cattle feedlots 24
Dairy cattle farming 25
Nursery and floriculture production 26
Mushroom growing 28
Hydroponics 28
Vegetable and cane growing 29
Fruit growing 30
Coffee, olive and tree nut growing 31
Poultry farming for breeding, eggs and meat 32
Poultry hatcheries 33
Pig farming 34
Aquaculture 35
Forestry and logging 37
Fishing 37
MINING 37
Coal mining 41
Oil and gas extraction 42
Iron ore mining 45
Gold ore mining 45
Mineral sand mining 46
Nickel ore mining 47
Construction material mining 47
Petroleum exploration services 48
Mineral exploration services 48
MANUFACTURING 49
Meat processing 49
Poultry processing 54
Cured meat and smallgoods manufacturing 55
Dairy product manufacturing 55
Fruit and vegetable processing 56
Oil and fat manufacturing 58
Grain mill product manufacturing 60
Cereal and pasta product manufacturing 61
Bakery product manufacturing 63
Bakery product manufacturing (non factory based) 64
Sugar manufacturing 65
Confectionery manufacturing 69
Prepared animal and bird feed manufacturing 69
Other food product manufacturing n.e.c. 73
Soft drink, cordial and syrup manufacturing 80
Beer manufacturing (except non alcoholic beer) 81
Spirit manufacturing 83
Wine and other alcoholic beverage manufacturing 84
Cigarette and tobacco manufacturing 86
Textile, leather, clothing and footwear manufacturing 86
Log sawmilling and timber dressing 87
Plywood and veneer manufacturing 87
Reconstituted wood product manufacturing 88
Other wood product manufacturing 89
Pulp, paper and converted paper product manufacturing 89
Paper stationery manufacturing 90
Sanitary paper product manufacturing 90
Printing 91
Newspaper printing or publishing 92
Printing support services 93
Petroleum refining 95
Industrial gas manufacturing 96
Basic chemical and chemical product manufacturing 100
Pharmaceutical and medicinal product manufacturing 107
Cleaning compound and toiletry preparation manufacturing 108
Other basic chemical product manufacturing 109
Polymer product and rubber product manufacturing 109
Paint and coatings manufacturing 109
Glass and glass product manufacturing 110
Non metallic mineral product manufacturing 113
Ceramic product manufacturing 113
Cement manufacturing 113
Plaster product manufacturing 116
Concrete product manufacturing 117
Iron smelting and steel manufacturing 121
Alumina production 134
Aluminium smelting 135
Non ferrous metal casting 135
Fabricated metal product manufacturing 136
Steel coil roll forming, slitting, blanking and sheet metal forming 137
Boiler, tank and other heavy gauge metal container manufacturing 140
Motor vehicle manufacturing 141
Motor vehicle body and trailer manufacturing 148
Other motor vehicle parts manufacturing 148
Other transport equipment manufacturing 148
Photographic, optical and ophthalmic equipment manufacturing 148
Other professional and scientific equipment manufacturing n.e.c. 149
Furniture and other manufacturing 149
ELECTRICITY, GAS, WATER AND WASTE SERVICES 149
Electricity supply 149
Gas supply 153
Irrigation water providers 154
Water supply 155
Sewerage and drainage services 156
Waste disposal services 158
CONSTRUCTION 158
WHOLESALE TRADE 160
Wool wholesaling 160
Petroleum product wholesaling 160
RETAIL TRADE 162
Motor vehicle tyre or tube retailing 163
Fuel retailing 164
Food retailing 165
Other store based retailing 165
ACCOMMODATION AND FOOD SERVICES 165
Accommodation 165
Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs (hospitality) 167
TRANSPORT POSTAL AND WAREHOUSING 168
Road transport 168
Tramway and light rail passenger transport services 168
Rail freight and passenger transport services 169
Water transport and support services 171
Scenic and sightseeing transport 174
Courier pick up and delivery services 175
Airport operations and other air transport support services 176
Other transport support services n.e.c. 178
Other warehousing and storage services 178
INFORMATION MEDIA AND TELECOMMUNICATIONS 179
Telecommunication services 179
Motion picture and sound recording activities 180
Motion picture exhibition 183
Radio broadcasting 184
Television broadcasting 185
Internet publishing and broadcasting 187
Library and other information services 187
FINANCIAL AND INSURANCE SERVICES 187
RENTAL, HIRING AND REAL ESTATE SERVICES 188
Rental and hiring services (except real estate) 188
Residential property operators 189
Non residential property operators 194
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES 195
Surveying and mapping services 195
Veterinary services 195
Professional photographic services 196
ADMINISTRATIVE AND SUPPORT SERVICES 196
Building and other industrial cleaning services 196
Gardening services 197
Packaging services 197
EDUCATION AND TRAINING 198
HEALTH CARE AND SOCIAL ASSISTANCE 198
Hospitals 199
Dental services 201
Optometry and optical dispensing 202
Pathologist and other pathology 203
Podiatry services 203
Radiology and diagnostic imaging services 204
Specialist medical services n.e.c 205
Nursing home operation 206
ARTS AND RECREATION SERVICES 206
Heritage activities 206
Creative and performing arts activities 206
Health and fitness centres and gymnasia operations 207
Sport and recreation services 207
Gambling activities 209
OTHER SERVICES 209
Automotive repair and maintenance 209
Automotive body, paint and interior repair n.e.c. 212
Personal and other services 214
Hairdressing and beauty services 214
Laundry and dry cleaning services 214
Photographic film processing 216

Not issued as a draft

References

ATO references:
NO 99/132027; 2000/20567; 2003/11601; 2004/17815; 2005/6504; 2005/18073; 2006/25212; 2007/7796; 2008/9394; 2009/5704; 1-20KCCA6; 1-2Z8ZAX4; 1-3VCCZ0O; 1-4NMTK3G

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
TR 2011/2
TR 2012/2

Subject References:
capped lives
determination of effective life
decline in value
depreciating assets
effective life
effective life determination

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(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-105
ITAA 1997 40-110
TAA 1953

TR 2013/4 history
  Date: Version: Change:
You are here 26 June 2013 Consolidated ruling  

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