Taxation Ruling

TR 2014/4

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

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  • Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
    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 - HEALTH CARE AND SOCIAL ASSISTANCE

HEALTH CARE AND SOCIAL ASSISTANCE
( 84010 to 87900 )
 
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Medical assets:      
        Benchtop sterilisers 5   *   1   Jul   2003
        Benchtop ultrasonic cleaners 7   *   1   Jul   2003
        Clinical furniture 10   *   1   Jul   2003
        X-Ray viewers 10   *   1   Jul   2003
Hospitals
( 84010 to 84020 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Hospital assets:      
        Anaesthesia machines 10   *   1   Jan   2003
        Angiography assets:      
        Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) 4   *   1   Jul   2002
                Image intensifier 7   *   1   Jul   2002
                Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors 10   *   1   Jul   2002
        Cell savers and cell separators 7   *   1   Jan   2003
        Colposcopes 10   *   1   Jan   2003
        Defibrillators 10   *   1   Jan   2003
        Diathermy and cautery machines/electrosurgical generators 10   *   1   Jan   2003
        Endoscopic surgery assets (excluding disposable accessories):      
                Arthroscopic fluid management systems 7   *   1   Jan   2003
                Endoscopes (flexible and rigid) and endoscopic surgical instruments 4   *   1   Jan   2003
                Endoscopic camera systems:      
                        Beam splitters and light sources 10   *   1   Jan   2003
                        Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5   *   1   Jan   2003
                        Still cameras 7   *   1   Jan   2003
                        Video monitors and video recorders 7   *   1   Jan   2003
                Endoscopic electrosurgical generators 10   *   1   Jan   2003
                Endoscopic lasers 10   *   1   Jan   2003
                Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5   *   1   Jan   2003
        Haemodialysis machines 7   *   1   Jan   2003
        Head lights 7   *   1   Jan   2003
        Hospital furniture:      
                Beds:      
                        Electronic 7   *   1   Jan   2003
                        Mechanical 10   *   1   Jan   2003
                Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables 10   *   1   Jan   2003
        Infusion pumps:      
                General, pain management and rapid 8   *   1   Jan   2003
                Syringe driven 6   *   1   Jan   2003
        Insufflators 10   *   1   Jan   2003
        Lithotriptors used for extra-corporeal shock wave lithotripsy 7   *   1   Jan   2003
        Mechanical assist assets:      
                Calf and cuff compression devices 8   *   1   Jan   2003
                Cardiac bypass and heart lung machines 8   *   1   Jan   2003
                Intra-aortic balloon pumps 8   *   1   Jan   2003
                Ventricular assist heart pumps 8   *   1   Jan   2003
        Natal care assets (including incubators, infant warmers and mobile infant warmers) 7   *   1   Jan   2003
        Operating tables and attachments:      
                Electronic 10   *   1   Jan   2003
                Mechanical 13   *   1   Jan   2003
        Operating theatre lights 8   *   1   Jan   2003
        Pan flushers 10   *   1   Jan   2003
        Patient hoists and lifters 10   *   1   Jan   2003
        Patient monitoring assets:      
                Bedside monitoring systems 7   *   1   Jan   2003
                Cardiac monitors 7   *   1   Jan   2003
                ECG (electrocardiographs) 7   *   1   Jan   2003
                Foetal monitors 7   *   1   Jan   2003
                Pulse oximeters 7   *   1   Jan   2003
                Vital signs monitors 7   *   1   Jan   2003
        Patient warming assets (excluding disposable accessories):      
                Fluid warmers 10   *   1   Jan   2003
                Forced air patient warmers 10   *   1   Jan   2003
        Smoke evacuators 8   *   1   Jan   2003
        Sterilisation and autoclave processing assets:      
                Drying cabinets 10   *   1   Jan   2003
                Endoscope sterilisers and disinfectors 5   *   1   Jan   2003
                Flash sterilisers 10   *   1   Jan   2003
                Instrument washers 10   *   1   Jan   2003
                Pre-vacuum sterilisers 10   *   1   Jan   2003
                Ultrasonic cleaners and baths 7   *   1   Jan   2003
        Surgical instruments:      
                Hand held manually operated instruments 8   *   1   Jan   2003
                Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7   *   1   Jan   2003
                Ultrasonic aspirators 10   *   1   Jan   2003
                Ultrasonic scalpels 10   *   1   Jan   2003
        Surgical lasers (excluding ophthalmic surgical lasers) 10   *   1   Jan   2003
        Surgical microscopes 10   *   1   Jan   2003
        Ultrasonic bladder scanners 10   *   1   Jan   2003
        Ultrasonic needle guides 10   *   1   Jan   2003
        Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5   *   1   Jul   2002
        Ventilators:      
                Fixed 7   *   1   Jan   2003
                Portable 5   *   1   Jan   2003
        Wheelchairs 10   *   1   Jan   2003
 
Dental services
( 85310 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Dentists' assets:      
        Air abrasion units 10   *   1   Jul   2003
        Air compressors 10   *   1   Jul   2003
        Amalgamators 7   *   1   Jul   2003
        Amalgam separators 7   *   1   Jul   2003
        Computerised (CAD/CAM) ceramic restoration systems:      
                Imaging units 7   *   1   Jul   2003
                Milling units 5   *   1   Jul   2003
        Curing lights (halogen) 5   *   1   Jul   2003
        Dental chairs 10   *   1   Jul   2003
        Dental instruments:      
                Hand-held manually operated instruments 3   *   1   Jul   2003
                Handpieces (driven by compressed air, compressed gas or electricity) 3   *   1   Jul   2003
        Dental lasers:      
                Hard tissue and soft tissue lasers 7   *   1   Jul   2003
                Soft tissue and whitening lasers 7   *   1   Jul   2003
                Soft tissue lasers 10   *   1   Jul   2003
        Dental loupes 10   *   1   Jul   2003
        Dental operating lights 10   *   1   Jul   2003
        Dental units 10   *   1   Jul   2003
        Dental x-ray assets:      
                Conventional x-ray film systems (incorporating control box, swing arm and x-ray head but excluding OPG systems) 15   *   1   Jul   2003
                Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7   *   1   Jul   2003
                Intra-oral x-ray film processors 10   *   1   Jul   2003
        Handpiece cleaners 5   *   1   Jul   2003
        Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7   *   1   Jul   2003
        Nitrous oxide sedation units 20   *   1   Jul   2003
        Oral surgical motors 5   *   1   Jul   2003
        Suction units 10   *   1   Jul   2003
        Ultrasonic scalers (standalone) 10   *   1   Jul   2003
 
Optometry and optical dispensing
( 85320 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Optical assets:      
        Automatic refractometers/keratometers 5   *   1   Jan   2004
        Cameras (including anterior segment cameras, retinal cameras, fundus cameras):      
                Analogue 8   *   1   Jan   2004
                Digital 4   *   1   Jan   2004
        Colour vision testers (automated) 8   *   1   Jan   2004
        Corneal topography systems 5   *   1   Jan   2004
        Examination chairs 10   *   1   Jan   2004
        Glaucoma diagnostic assets (including ocular coherence tomographs (OCT), scanning laser ophthalmoscopes and scanning laser polarimeters) 5   *   1   Jan   2004
        Keratometers (Ophthalmometers):      
                Automated 5   *   1   Jan   2004
                Manual 12   *   1   Jan   2004
        Ophthalmic surgery assets:      
                Microkeratome 3   *   1   Jan   2004
                Ophthalmic cryo surgery systems 5   *   1   Jan   2004
                Ophthalmic diathermy surgery systems 5   *   1   Jan   2004
                Ophthalmic lasers:      
                        Non-refractive 10   *   1   Jan   2004
                        Refractive (including eye tracking systems) 4   *   1   Jan   2004
                Phacoemulsification systems 4   *   1   Jan   2004
                Pupillometers (used for refractive surgery) 5   *   1   Jan   2004
                Vitrectomy systems 4   *   1   Jan   2004
                Wave front analysers 4   *   1   Jan   2004
        Ophthalmic viewers 5   *   1   Jan   2004
        Ophthalmoscopes:      
                Direct (including power supply) 8   *   1   Jan   2004
                Indirect 9   *   1   Jan   2004
        Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110)      
        Refraction units (including examination chair, instrument arms, table and light source) 10   *   1   Jan   2004
        Refractometers (automated) 5   *   1   Jan   2004
        Slit lamp biomicroscopes:      
                Hand-held 9   *   1   Jan   2004
                Mounted 12   *   1   Jan   2004
        Telemedicine digital imaging systems (excluding the imaging device) 4   *   1   Jan   2004
        Tonometers:      
                Contact tonometers:      
                        Applanation:      
                                Hand-held 6   *   1   Jan   2004
                                Mounted 8   *   1   Jan   2004
                        Electronic 6   *   1   Jan   2004
                Non-contact tonometers:      
                        Hand-held 5   *   1   Jan   2004
                        Table mounted 8   *   1   Jan   2004
        Trial lens sets 20   *   1   Jan   2004
        Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, Laser interference biometers, Pachymeters and Ultrasound biomicroscopes - UBM) 5   *   1   Jan   2004
        Visual acuity testing assets:      
                Automated vision testers 6   *   1   Jan   2004
                Manual vision testers (phoropters) 12   *   1   Jan   2004
                Visual acuity charts (illuminated) 10   *   1   Jan   2004
                Visual acuity chart projectors (automated) 8   *   1   Jan   2004
        Visual field testing assets (perimeters) - automated 5   *   1   Jan   2004
 
Pathologist and other pathology
( 85202 and 85209 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Pathologists' assets:      
        Batch slide stainer 6   *   1   Jan   2002
        Bio hazard chambers 10   *   1   Jan   2002
        Centrifuges 5   *   1   Jan   2002
        Incubators 6   *   1   Jan   2002
        Laboratory analysers 5   *   1   Jan   2002
        Microscopes 10   *   1   Jan   2002
        Rotary microtomes 6   *   1   Jan   2002
        Tissue embedding systems 6   *   1   Jan   2002
        Tissue processors 6   *   1   Jan   2002
 
Podiatry services
( 85399 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Podiatrists' assets:      
        Computerised orthoses manufacturing assets:      
                Contact pin digitisers 7   *   1   Jul   2003
                Carving mills 7   *   1   Jul   2003
        Doppler vascularscopes 5   *   1   Jul   2003
        Electric nail drills:      
                Dust extraction drills 7   *   1   Jul   2003
                Portable dust extraction drills 5   *   1   Jul   2003
                Water and alcohol based spray drills 4   *   1   Jul   2003
        Examination/magnifying lamps 10   *   1   Jul   2003
        Footrests 10   *   1   Jul   2003
        Gait analysis assets:      
                Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4   *   1   Jul   2003
                Non-computerised:      
                        Treadmills 10   *   1   Jul   2003
                        Video cameras 5   *   1   Jul   2003
                        Video monitors and video recorders 7   *   1   Jul   2003
        Orthotic benchtop grinders 6   *   1   Jul   2003
        Patient chairs 12   *   1   Jul   2003
        Podiatric instruments 3   *   1   Jul   2003
        Vacuum presses 3   *   1   Jul   2003
        Vascular neurological assessment assets:      
                Monofilaments 2   *   1   Jul   2003
                Tuning forks 10   *   1   Jul   2003
 
Radiology and diagnostic imaging services
( 85201, 85203 and 85209 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Radiologists' diagnostic imaging assets:      
        Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software) 10   *   1   Jul   2002
        Computed radiography (CR) digitiser 4   *   1   Jul   2002
        Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) 10   *   1   Jul   2002
        Film digitiser 4   *   1   Jul   2002
        Fluoroscopy assets (excluding direct radiography assets):      
                Fixed system (incorporating buckies, generators, screening table and suspensions) 15   *   1   Jul   2002
                Image acquisition system (incorporating a computer, digital camera, integrated software and monitor) 4   *   1   Jul   2002
                Image intensifier 7   *   1   Jul   2002
                Mobile system (incorporating buckies, generators, screening table and suspensions) 10   *   1   Jul   2002
        Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software) 7   *   1   Jul   2002
        Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7   *   1   Jul   2002
        Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems) 10   *   1   Jul   2002
        Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software) 15   *   1   Jul   2002
        Patient archival and communication systems (PACS) 4   *   1   Jul   2002
        Processing assets:      
                Daylight imaging processors 9   *   1   Jul   2002
                Dry laser imaging processors 8   *   1   Jul   2002
                Wet laser imaging processors 10   *   1   Jul   2002
        Teleradiology assets (excluding the imaging device) 4   *   1   Jul   2002
        Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5   *   1   Jul   2002
        X-ray assets (excluding direct radiography assets):      
                Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15   *   1   Jul   2002
                Image intensifier 7   *   1   Jul   2002
                Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10   *   1   Jul   2002
 
Specialist medical services n.e.c
( 85129 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Neurologists' assets:      
        Electroencephalography (EEG) systems (incorporating electrodes, amplifier, integrated software and integrated computer) 5   *   1   Jul   2003
        Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computer) 5   *   1   Jul   2003
Thoracic physicians' assets:      
        Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7   *   1   Jul   2003
        Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7   *   1   Jul   2003
        Lung function analysis exercise systems (incorporating flow sensors, treadmill or ergometer, ECG, pulse oximeter, integrated software and integrated computer) 7   *   1   Jul   2003
        Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7   *   1   Jul   2003
        Spirometers 7   *   1   Jul   2003
        Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitor, integrated carbon dioxide monitor, integrated pulse oximeters, integrated computer and integrated software) 7   *   1   Jul   2003
 
Nursing home operation
( 86011 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Beds:      
        Electronic 7   *   1   Jul   2004
        Mechanical 10   *   1   Jul   2004
Bedside cabinets/lockers, carts and poles and overbed tables 10   *   1   Jul   2004
Commodes 10   *   1   Jul   2004
Nurse call systems 7   *   1   Jul   2004
Pan flushers 10   *   1   Jul   2004
Patient hoists and lifters 10   *   1   Jul   2004
Patient monitoring assets 7   *   1   Jul   2004
Patient scales 10   *   1   Jul   2004
Shower chairs 7   *   1   Jul   2004
Trolleys 10   *   1   Jul   2004
Wheelchairs 10   *   1   Jul   2004

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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