Taxation Ruling
TR 2013/4
TR 2013/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2013)
This version is no longer current. Please follow this link to view the current version. |
-
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
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
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
Date: | Version: | Change: | |
You are here | 26 June 2013 | Consolidated ruling |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).