Taxation Ruling

TR 2014/4

TR 2014/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2014)

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    This Ruling, which applies from 1 July 2014, replaces TR 2013/4 (see paragraph 5 of this Ruling for further details).
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TR 2014/4 - Effective lives (Industry Categories)
Table A as at 1 July 2014 - TRANSPORT, POSTAL AND WAREHOUSING

TRANSPORT, POSTAL AND WAREHOUSING
( 46100 to 53090 )
 
Road transport
( 46100 to 46239 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Containers, transportable (used to transport goods by road, rail and sea) 10   *   1   Jan   2001
Taxis 4   1   Jan   2001
 
Tramway and light rail passenger transport services
(46220)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Infrastructure assets:      
        Communication, computer and passenger support assets:      
                Automatic Vehicle Monitoring computer systems 10   *   1   Jul   2010
                Automatic Vehicle Monitoring tram borne equipment including transponders 10   *   1   Jul   2010
                CCTV systems 4   *   1   Jul   2010
                Control systems 10   *   1   Jul   2010
                Hand-held passenger ticketing machines 5   *   1   Jul   2010
                Passenger information displays 10   *   1   Jul   2010
                Passenger ticketing machines 15   *   1   Jul   2010
                Radio base stations, intercoms 7   *   1   Jul   2010
        Electrification assets:      
                Lighting 15   *   1   Jul   2010
                Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30   *   1   Jul   2010
        Power transformers 40   *   1   Jul   2010
        Substations (incorporating switchgear and circuit breakers) 40   *   1   Jul   2010
        Signalling assets (including automatic points) 15   *   1   Jul   2010
        Trackwork (incorporating track drainage):      
                Ballasted track 25   *   1   Jul   2010
                Curved track 20   *   1   Jul   2010
                Embedded track 30   *   1   Jul   2010
                Points (excluding automatic points) and crossings 20   *   1   Jul   2010
        Track within depots 40   *   1   Jul   2010
        Track maintenance assets:      
                Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15   *   1   Jul   2010
        Rolling stock:      
                Bogies 30   *   1   Jul   2010
                Carriages, modules, saloons 30   *   1   Jul   2010
                Pantographs 15   *   1   Jul   2010
Rail freight and passenger transport services
(47100 - 47200)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Containers, transportable (used to transport goods by road, rail and sea) 10   *   1   Jan   2001
Infrastructure assets:      
        Electrification assets:      
                Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓   *   1   Jan   2002
                Power transformers 30   *   1   Jan   2002
                Substations (incorporating switchgear and circuit breakers) 40   *   1   Jan   2002
        Passenger information and ticketing system 15   *   1   Jan   2002
        Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15   *   1   Jan   2002
        Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels):      
                Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle):      
                        Heavy haul (trackwork carrying >20 GMT per annum) 30   *   1   Jan   2002
                        Light haul (trackwork carrying <1 GMT per annum) 50   *   1   Jan   2002
                        Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40   *   1   Jan   2002
                Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20   *   1   Jan   2002
                Passenger 40   *   1   Jan   2002
        Turnouts and crossings 20   *   1   Jan   2002
Monorail operation assets:      
        Infrastructure assets:      
                Communication, computer and passenger assets:      
                        CCTV systems 4   *   1   Jul   2010
                        Control systems including commutators 10   *   1   Jul   2010
                        Hand held passenger ticketing machines 5   *   1   Jul   2010
                        Passenger information displays 10   *   1   Jul   2010
                        Passenger ticketing machines 15   *   1   Jul   2010
                        Phones, radio base stations, intercoms 7   *   1   Jul   2010
                        Rescue and recovery vehicles 30   *   1   Jul   2010
                Electrification assets:      
                        Collector rails 30   *   1   Jul   2010
                        Lighting 15   *   1   Jul   2010
                        Power transformers 40   *   1   Jul   2010
                        Standby generators 25   *   1   Jul   2010
                        Substations (incorporating switchgear and circuit breakers) 40   *   1   Jul   2010
                        Uninterruptible power supply systems 5   *   1   Jul   2010
                Track and maintenance assets:      
                        Beams and columns 30   *   1   Jul   2010
                        Maintenance vehicles 15   *   1   Jul   2010
                        Track 30   *   1   Jul   2010
                        Track switches 30   *   1   Jul   2010
                        Traversers 30   *   1   Jul   2010
        Rolling stock:      
                        Bogies 30   *   1   Jul   2010
                        Carriages, modules, saloons 30   *   1   Jul   2010
Rolling-stock:      
        Locomotives:      
                Generally (including diesel-electric and electric) 25   *   1   Jan   2002
                Heavy haul (bulk minerals/coal) 20   *   1   Jan   2002
                Underground (diesel-battery) 15   *   1   Jan   2002
        Passenger:      
                Electric/diesel power cars and trailers 30   *   1   Jan   2002
                Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30   *   1   Jan   2002
                Power vans 15   *   1   Jan   2002
        Rail mounted track infrastructure assets:      
                Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20   *   1   Jan   2002
                Mainline and switch tampers 15   *   1   Jan   2002
        Wagons - bulk freight:      
                Mineral ores and coal:      
                        Carbon steel 20   *   1   Jan   2002
                        Ferritic steel 30   *   1   Jan   2002
                Other:      
                        Coke quencher 15   *   1   Jan   2002
                        Grain hoppers 20   *   1   Jan   2002
                        Limestone 20   *   1   Jan   2002
                        Pneumatic discharge - cement 20   *   1   Jan   2002
                        Used on tram lines 40   1   Jan   2001
                Tank cars 20   *   1   Jan   2002
        Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30   *   1   Jan   2002
 
Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A) )
Water transport and support services
( 48100 to 48200 ) and ( 52110 to 52190 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Commercial vessels:      
        Canoes 10   *   1   Jul   2009
        Dinghies and punts (not longer than 6 metres) 12   *   1   Jul   2009
        Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats):      
                Longer than 10 metres 20   *   1   Jul   2009
                Not longer than 10 metres 15   *   1   Jul   2009
        Houseboats 20   *   1   Jul   2009
        Inflatable boats (excluding rigid hull inflatable boats) 7   *   1   Jul   2009
        Jet skis 4   *   1   Jul   2009
        Kayaks 5   *   1   Jul   2009
        Offshore supply and support vessels 20   *   1   Jul   2009
        Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis):      
                Longer than 10 metres 20   *   1   Jul   2009
                Not longer than 10 metres 15   *   1   Jul   2009
        Pedal boats 10   *   1   Jul   2009
        Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15   *   1   Jul   2009
        Sail boats (not longer than 6 metres and including 'off the beach' boats) 10   *   1   Jul   2009
        Ski boats 10   *   1   Jul   2009
        Thrill boats (including jet boats) 10   *   1   Jul   2009
        Trading ships:      
                Bulk carriers 20   *   1   Jul   2009
                Cargo ships 20   *   1   Jul   2009
                Container ships 20   *   1   Jul   2009
                Roll on/roll off ships 20   *   1   Jul   2009
        Tankers:      
                Oil and chemical 20   *   1   Jul   2009
                LNG and LPG 30   *   1   Jul   2009
        Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats):      
                Longer than 10 metres 20   *   1   Jul   2009
                Not longer than 10 metres 15   *   1   Jul   2009
        Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15   *   1   Jul   2009
Support assets (acquired separately from the vessel):      
        Desalinators 10   *   1   Jul   2009
        Hot water units:      
                Domestic 5   *   1   Jul   2009
                Marine 10   *   1   Jul   2009
        Lifting assets:      
                Hoists and winches:      
                        Electric 5   *   1   Jul   2009
                        Hydraulic and mechanical 10   *   1   Jul   2009
        Navigational and communication assets (including autopilots, chart plotters, depth sounders, global positioning systems [GPS], radar systems and marine radios) 5   *   1   Jul   2009
        Outboard motors 5   *   1   Jul   2009
        Power supply assets:      
                Batteries (deep cycle) 3   *   1   Jul   2009
                Generators (stand alone) 10   *   1   Jul   2009
                Inverters 6   *   1   Jul   2009
        Safety assets:      
                Emergency signalling assets (including EPIRBS) 5   *   1   Jul   2009
                Life rafts 10   *   1   Jul   2009
        Trailers 8   *   1   Jul   2009
Port assets:      
        Cargo handling equipment:      
                Containers, transportable (used to transport goods by road, rail and sea) 10   *   1   Jan   2001
                Cranes:      
                        Container/portainer 20   *   1   Jul   2002
                        Fixed 25   *   1   Jul   2002
                        Mobile (over 15.24 tonnes lift) 20   *   1   Jul   2002
                Dozers 9   *   1   Jul   2002
                Forklifts:      
                        Container handling 7 ½   *   1   Jul   2002
                        General handling 11   *   1   Jul   2002
                Rail mounted gantries 15   *   1   Jul   2002
                Reach stackers 10   *   1   Jul   2002
                Ship loaders 30   *   1   Jul   2002
                Ship unloaders 20   *   1   Jul   2002
                Spreaders 5   *   1   Jul   2002
                Stackers, reclaimers and stackers/reclaimers 25   *   1   Jul   2002
                Straddle carriers 12 ½   *   1   Jul   2002
                Wheel loaders 8   *   1   Jul   2002
        Control systems:      
                Control system assets - plc's and hardware 10   *   1   Jul   2002
                Motor control centre and motor control field devices 20   *   1   Jul   2002
        Environmental equipment:      
                Current, tidal, wave and wind monitoring systems 5   *   1   Jul   2002
                Oil spill containment boom 10   *   1   Jul   2002
        Intermodal facilities:      
                Receival station assets (including belt feeder, hopper and tippler) 30   *   1   Jul   2002
                Truck and rail receival dump pit 50   *   1   Jul   2002
        Land based facilities:      
                Concrete rail beams and rails 30   *   1   Jul   2002
                Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30   *   1   Jul   2002
                Dust suppression systems 30   *   1   Jul   2002
                Electricity supply assets - see Table A Electricity supply (26110 to 26400)      
                Storage sheds, to the extent they form an integral part of bulk handling equipment 40   *   1   Jul   2002
        Navigational aids:      
                Land based navigational aids 20   *   1   Jul   2002
                Offshore beacons, channel markers and lead lights:      
                        Floating buoys 10   *   1   Jul   2002
                        Piled structures 20   *   1   Jul   2002
        Other facilities:      
                Cathodic protection:      
                        Impressed current system 30   *   1   Jul   2002
                        Sacrificial system 15   *   1   Jul   2002
                Dry docks (including floating dry docks) 40   *   1   Jul   2013
                Fender systems:      
                        Elastomeric 20   *   1   Jul   2002
                        Timber 10   *   1   Jul   2002
                Gangways - removable 10   *   1   Jul   2002
                Mooring facilities (including bollards) 40   *   1   Jul   2002
                Mooring quick release hooks 20   *   1   Jul   2002
                Pontoons - floating 20   *   1   Jul   2002
                Slipways (incorporating rails, ramps, runners and winching systems) 30   *   1   Jul   2002
                Wharves, dolphins and jetties 40   *   1   Jul   2002
Salvage machinery:      
        Boilers, vertical 40   1   Jan   2001
        Engine hoisting 40   1   Jan   2001
        Pumps:      
                Centrifugal, direct acting, and connections 40   1   Jan   2001
                Duplex boiler feed 40   1   Jan   2001
 
Scenic and sightseeing transport
(50100 to 50290)
ASSET LIFE (YEARS ) REVIEWED DATE OF
APPLICATION
Gliders (including motor gliders) 20   *   1   Jul   2013
Hot air balloon ride operation assets:      
        Flight instruments 10   *   1   Jul   2013
        Hot air balloon assets:      
                Baskets 6   *   1   Jul   2013
                Burners 10   *   1   Jul   2013
                Envelopes 5   *   1   Jul   2013
                Fuel cylinders and tanks (incorporating shut off valves) 20   *   1   Jul   2013
        Inflator fans 15   *   1   Jul   2013
Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas:      
        Cabins including carriers 25   *   1   Jul   2009
        Communications assets:      
                Communications cables 10   *   1   Jul   2009
                Radios 5   *   1   Jul   2009
        Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives and tensioning systems) 15   *   1   Jul   2009
        Rescue vehicles 30   *   1   Jul   2009
        Ropes:      
                Haul ropes 10   *   1   Jul   2009
                Track ropes 20   *   1   Jul   2009
        Standby power drives 25   *   1   Jul   2009
        Towers:      
                Tower heads 15   *   1   Jul   2009
                Tower structures 30   *   1   Jul   2009
        Transportation systems incorporating drives and belts 3   *   1   Jul   2009
Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts):      
        Chair head grips 15   *   1   Jul   2009
        Chairs, T-bars and pomas 25   *   1   Jul   2009
        Communication assets:      
                Communications cables - above ground 10   *   1   Jul   2009
                Communications cables - under ground 25   *   1   Jul   2009
                Radios and telephone systems 5   *   1   Jul   2009
        Covered moving walkways (including covered walkways and carpets) 10   *   1   Jul   2009
        Drive and return station assets (including braking system, drive system, gear boxes, motors, variable speed drives and tensioning systems) 20   *   1   Jul   2009
        Oversnow transport assets:    
                Oversnow transporters 8   *   1   Jul   2009
                Skidoos 5   *   1   Jul   2009
        Ropes :      
                Main hauling rope for detachable lifts etc 15   *   1   Jul   2009
                Main hauling rope for fixed grip, t-bars lifts etc 20   *   1   Jul   2009
        Snow grooming assets (including free groomers, snow blowers and winches) 8   *   1   Jul   2009
        Snowmaking assets including:      
                Air water guns and fan guns 10   *   1   Jul   2009
                Compressors, pumps, water mains and pipes 20   *   1   Jul   2009
                Cooling towers 15   *   1   Jul   2009
                Electrical cables - above ground 10   *   1   Jul   2009
                Electrical cables - under ground 25   *   1   Jul   2009
                Weather stations 5   *   1   Jul   2009
        Standby power drives 25   *   1   Jul   2009
        Tower heads and structures 30   *   1   Jul   2009
 
Courier pick-up and delivery services
(51020)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Inspection assets:
        Scales:
                Bench 10   *   1   Jul   2011
                Floor (platform) 20   *   1   Jul   2011
        Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10   *   1   Jul   2011
Materials handling equipment:
        Ball transfer mats and castor decks 20   *   1   Jul   2011
        Conveyors (including shoe sorters) 15   *   1   Jul   2011
        Forklifts - see Table B
        Scissor lifts - see Table B
        Storage racks 20   *   1   Jul   2011
        Trolleys, freight barrows, cages and bins 10   *   1   Jul   2011
Pick up and delivery equipment:
        Barcode label printers 5   *   1   Jul   2011
        Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4   *   1   Jul   2011
 
Airport operations and other air transport support services
(52200)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Aircraft maintenance assets:      
        Aircraft testing equipment 13 ⅓   1   Jan   2001
        General plant and machinery 20   1   Jan   2001
        Hangar fixtures and fittings 20   1   Jan   2001
        Plant subject to excessive corrosion 10   1   Jan   2001
        Precision machines and plant 10   1   Jan   2001
Aircraft training assets:      
        Flight simulators 8   1   Jan   2001
        Link trainers 8   1   Jan   2001
Airport assets:      
        Aerobridges 20   *   1   Jan   2003
        Baggage handling assets:      
                Baggage check-in stations (incorporating scales and check-in conveyors) 10   *   1   Jan   2003
                Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15   *   1   Jan   2003
                Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15   *   1   Jan   2003
        Control systems (excluding computers) 10   *   1   Jan   2003
        Fire safety and rescue assets:      
                Breathing units 10   *   1   Jan   2003
                Drills, air powered 10   *   1   Jan   2003
                Fire fighting vehicles 20   *   1   Jan   2003
                Rescue boats:      
                        Aluminium 20   *   1   Jan   2003
                        Inflatable 8   *   1   Jan   2003
                Rescue units (jaws of life) 15   *   1   Jan   2003
        Fuel supply assets:      
                Aircraft fueller vehicles 15   *   1   Jan   2003
                Aircraft hydrant dispenser vehicles 15   *   1   Jan   2003
                Filters, fuel 25   *   1   Jan   2003
                Fire fighting systems 25   *   1   Jan   2003
                Piping 25   *   1   Jan   2003
                Pumps, fuel 25   *   1   Jan   2003
                Tanks 25   *   1   Jan   2003
        Ground support assets:      
                Aircraft loader/unloader vehicles 15   *   1   Jan   2003
                Aircraft stairs:      
                        Manual 20   *   1   Jan   2003
                        Vehicle mounted 15   *   1   Jan   2003
                Airstart units 15   *   1   Jan   2003
                Containers, air cargo (used to transport goods by air) 5   *   1   Jan   2001
                Ground power units 15   *   1   Jan   2003
                High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15   *   1   Jan   2003
                Tow tractors 20   *   1   Jan   2003
                Tractors, baggage 15   *   1   Jan   2003
                Tractor trolleys (including baggage and container trolleys, and dollies) 10   *   1   Jan   2003
        Navigation aids:      
                Distance measuring assets 15   *   1   Jan   2003
                Instrument landing systems 10   *   1   Jan   2003
                Non-directional beacons (excluding towers) 15   *   1   Jan   2003
                Radar sensors 15   *   1   Jan   2003
                Towers 30   *   1   Jan   2003
                VHF omni range assets (excluding towers) 15   *   1   Jan   2003
        Runway sweepers 15   *   1   Jan   2003
        Terminal building assets:      
                Flight information display signs (including monitors and LED screens) 7   *   1   Jan   2003
                Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5   *   1   Jan   2003
        Visual aids assets:      
                Docking guidance systems 10   *   1   Jan   2003
                Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15   *   1   Jan   2003
                Movement area guidance signs 10   *   1   Jan   2003
                Visual approach slope indicator systems (PAPI) 15   *   1   Jan   2003
                Wind direction indicators, illuminated 10   *   1   Jan   2003
 
Other transport support services n.e.c .
( 52999 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Electronic toll collection assets:      
        Electronic toll collection transponders 4   *   1   Jul   2005
        Digital measuring instruments (including vehicle classifiers (laser or infra-red) and electronic toll collection readers (radio frequency)) 4   *   1   Jul   2005
        Optical character recognition cameras 4   *   1   Jul   2005
Other warehousing and storage services
(53090)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Warehouse and distribution centre equipment and machines:
        Automated storage and retrieval machines 20   *   1   Jul   2011
        Balers 15   *   1   Jul   2011
        Battery assets for warehouse vehicles (including         pallet trucks and forklifts):
                Batteries (detachable for recharging) 5   *   1   Jul   2011
                Battery chargers:
                        Forklifts 11   *   1   Jul   2011
                        Other 10   *   1   Jul   2011
                Handling assets:
                        Battery tuggers 10   *   1   Jul   2011
                        Racking roller beds 15   *   1   Jul   2011
                        Transfer carts 10   *   1   Jul   2011
                        Washers 10   *   1   Jul   2011
        Carts/buggies 15   *   1   Jul   2011
        Conveyors 15   *   1   Jul   2011
        Door control and motor drive systems (incorporating chains, controls, motor and sensors), excluding doors:
                External 20   *   1   Jul   2011
                Internal 10   *   1   Jul   2011
        Floor sweepers/scrubbers 10   *   1   Jul   2011
        Forklift attachments:
                Cages 10   *   1   Jul   2011
                Push pull units 11   *   1   Jul   2011
        Inflatable dock bags/seals/shelters 10   *   1   Jul   2011
        Pallet assets:
                Dispensers 15   *   1   Jul   2011
                Lift tables 10   *   1   Jul   2011
        Racks 20   *   1   Jul   2011
        Radio frequency terminal assets:
                Barcode readers/scanners 5   *   1   Jul   2011
                Portable/handheld and vehicle mounted terminal devices 4   *   1   Jul   2011
        Roll cages 10   *   1   Jul   2011
        Trolleys 10   *   1   Jul   2011
        Voice picking assets:
                Battery chargers 4   *   1   Jul   2011
                Headsets 4   *   1   Jul   2011
                Terminals (on person) 4   *   1   Jul   2011
        Waste compactors (used for cardboard and plastic):
                Electric 15   *   1   Jul   2011
                Hydraulic 20   *   1   Jul   2011

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; 1-5EJ20VG

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
TR 2013/4

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

Other References:
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2014 (No. 1)

TR 2014/4 history
  Date: Version: Change:
  25 June 2014 Original ruling  
  16 July 2014 Consolidated ruling Erratum
You are here 6 August 2014 Consolidated ruling Addendum

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