Taxation Ruling

TR 2018/4

Income tax: effective life of depreciating assets (applicable from 1 July 2018)

Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.

This document has been Withdrawn.
View the Withdrawal notice for this document.
This Ruling, which applies from 1 July 2018, replaces TR 2017/2 (see paragraph 5 of this Ruling for further details).
This Ruling has been replaced by TR 2019/5 .

Electricity, gas, water and waste services - (26110 to 29220)

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 systems	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 systems (incorporating downstream delivery pipelines)	30	*	1 Jan 2002
On-site liquid fuel supply systems (incorporating downstream 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 (UPS) assets)	15	*	1 Jan 2002
Gas turbine generators	30	*	1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas	30	*	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25	*	1 Jan 2002
Heat recovery steam generators	30	*	1 Jan 2002
Miscellaneous assets	30	*	1 Jan 2002
On-site switchyards with conventional outdoor switchgear	30	*	1 Jan 2002
On-site switchyards with gas insulated switchgear	30	*	1 Jan 2002
Reciprocating engines, diesel fired	20	*	1 Jan 2002
Reciprocating engines, gas spark ignition	20	*	1 Jan 2002
Station and auxiliary electrical systems within the power station	30	*	1 Jan 2002
Steam turbine generators	30	*	1 Jan 2002
Combined cycle:
Condensing and feed heating assets	30	*	1 Jan 2002
Control and monitoring systems	15	*	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)	15	*	1 Jan 2002
Gas turbine generators	30	*	1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas	30	*	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25	*	1 Jan 2002
Heat recovery steam generators	30	*	1 Jan 2002
Miscellaneous assets	30	*	1 Jan 2002
On-site switchyards with conventional outdoor switchgear	30	*	1 Jan 2002
On-site switchyards with gas insulated switchgear	30	*	1 Jan 2002
Station and auxiliary electrical systems within the power station	30	*	1 Jan 2002
Steam turbine generators	30	*	1 Jan 2002
Diesel or gas engine:
Control and monitoring systems	15	*	1 Jan 2002
Diesel reciprocating engines	20	*	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)	15	*	1 Jan 2002
Gas spark ignition reciprocating engines	20	*	1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas	30	*	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25	*	1 Jan 2002
Miscellaneous assets	30	*	1 Jan 2002
On-site switchyards with conventional outdoor switchgear	30	*	1 Jan 2002
On-site switchyards 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 systems	15	*	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)	15	*	1 Jan 2002
Gas turbine generators	30	*	1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas	30	*	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25	*	1 Jan 2002
Miscellaneous assets	30	*	1 Jan 2002
On-site switchyards with conventional outdoor switchgear	30	*	1 Jan 2002
On-site switchyards 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 (UPS) assets)	15	*	1 Jan 2002
Generator transformers and unit transformers in sub-tropical area	30	*	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25	*	1 Jan 2002
Hydro turbines and generators	40	*	1 Jan 2002
Miscellaneous assets	40	*	1 Jan 2002
On-site switchyards with conventional outdoor switchgear	40	*	1 Jan 2002
On-site switchyards 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 systems	15	*	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)	15	*	1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas	30	*	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25	*	1 Jan 2002
Miscellaneous assets	30	*	1 Jan 2002
On-site switchyards with conventional outdoor switchgear	30	*	1 Jan 2002
On-site switchyards with gas insulated switchgear	30	*	1 Jan 2002
Primary dust collection systems (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 generators	30	*	1 Jan 2002
Steam turbine generators	30	*	1 Jan 2002
Wind:
Generator transformers and unit transformers in sub-tropical areas	30	*	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25	*	1 Jan 2002
Wind turbines	20	*	1 Jan 2002
Power station civil and structural works:
Chimney stacks:
Concrete surrounds	30	*	1 Jan 2002
Steel flues	20	*	1 Jan 2002
Cooling towers (concrete or timber)	30	*	1 Jan 2002
Cooling water systems (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 ^[29] :
Control systems (excluding computers)	10	*	1 Jul 2002
Gas meters	15	*	1 Jul 2002
Low pressure (LP) gas storage holders	40	*#	1 Jul 2002
Pigging devices	5	*	1 Jul 2002
Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services):
Generally	50	*#	1 Jul 2002
Polyvinylchloride (PVC) pipelines	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 ^[30] :
Compressor gas turbine (GT) drivers	20	*	1 Jul 2002
Compressor station assets	30	*#	1 Jul 2002
Control systems (excluding computers)	10	*	1 Jul 2002
Gas meters	15	*	1 Jul 2002
Gas pipeline LNG station assets	30	*#	1 Jul 2002
Pigging devices	5	*	1 Jul 2002
Pipelines - 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

*Water supply* *(28110)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Assets used by irrigation water providers:
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
Assets used in water supply:
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
Raw water storage and supply assets:
Bores	30	*	1 Jan 2005
Dam or weir intake structures	100	*	1 Jan 2005
Dams and weirs	100	*	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
Valves:
Generally	30	*	1 Jan 2005
Pressure reducing valves	25	*	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 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 (VSDs)	15	*	1 Jan 2005
Water supply pumping station detention tanks	80	*	1 Jan 2005
Water treatment assets:
Balance tanks	80	*	1 Jan 2005
Bore water treatment assets:
Aerators and blowers	20	*	1 Jan 2005
Backwash pumps	25	*	1 Jan 2005
Batching tanks	80	*	1 Jan 2005
Clear water tanks	80	*	1 Jan 2005
Drying beds	50	*	1 Jan 2005
Filtration tanks	80	*	1 Jan 2005
Lime pump sets (incorporating switch boards, starters, motors and pumps)	25	*	1 Jan 2005
Lime silos	50	*	1 Jan 2005
Reactors	25	*	1 Jan 2005
Sludge thickeners	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
Penstocks	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

*Sewerage and drainage services* *(28120)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Chemical dosing pumps	25	*	1 Jan 2005
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
Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000)
Pump sets (incorporating switch boards, starters, motors and pumps)	25	*	1 Jan 2005
Sewage pump station assets:
Detention tanks	80	*	1 Jan 2005
Overflow screens	25	*	1 Jan 2005
Sewage service connection assets:
Low pressure pumps	25	*	1 Jan 2005
Vacuum pumps	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
Grit removal assets	25	*	1 Jan 2005
Penstocks	25	*	1 Jan 2005
Screenings removal assets	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
Treatment assets:
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
Water storage tanks	80	*	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 (VSDs)	15	*	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
Valves:
Generally	25	*	1 Jan 2005
Pressure reducing valves	30	*	1 Jan 2005

*Solid waste collection services* *(29110)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Air compressors and receivers	7	*	1 Jul 2015
Balers	7	*	1 Jul 2015
Bins:
Domestic mobile bins (plastic)	10	*	1 Jul 2015
Industrial mobile rubbish bins (metal)	8	*	1 Jul 2015
Industrial mobile rubbish bins (plastic)	5	*	1 Jul 2015
Metal skips for hire	8	*	1 Jul 2015
Roll-on roll-off containers	10	*	1 Jul 2015
Stationary and portable compactor bins	8	*	1 Jul 2015
Bin delivery vehicle cranes/bin and skip lifters	10	*	1 Jul 2015
Compactors and collection bodies on trucks (including lifting arms)	8	*	1 Jul 2015
Fans	10	*	1 Jul 2015
Forklifts	11	*	1 Jul 2015
Garbage compactor trucks (excluding the compactor) ^[31]	10	*#	1 Jul 2015
Hook lifts on truck body	10	*	1 Jul 2015
Truck hoists	20	*	1 Jul 2015
Washing assets (including pressure washers)	4	*	1 Jul 2015
Waste water treatment systems	10	*	1 Jul 2015

*Waste treatment and disposal services* *(29210)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Transfer stations and landfill operation assets:
Air compressors and receivers	7	*	1 Jul 2015
Balers	7	*	1 Jul 2015
Bins:
Bins generally (including metal bins)	7	*	1 Jul 2015
Compactor bins	6	*	1 Jul 2015
Mobile bins (including rubbish bins)	5	*	1 Jul 2015
Bulk fuel above ground tanks	20	*	1 Jul 2015
Bulldozers and drotts (including landfill compaction assets)	5	*	1 Jul 2015
CCTV and security systems	4	*	1 Jul 2015
Concrete crushing assets	15		1 Jul 2015
Dust and odour control assets	12	*	1 Jul 2015
Excavators and front end loaders	5	*	1 Jul 2015
Fans	10	*	1 Jul 2015
Forklifts used in waste handling	5	*	1 Jul 2015
Forklifts not used in waste handling	11	*	1 Jul 2015
Gas capture assets:
Extraction assets (including wells, laterals and headers, and condensate systems)	8	*	1 Jul 2015
Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks)	7 ½	*	1 Jul 2015
Flare stacks - continuous use	15	*	1 Jul 2015
Flare stacks - standby stacks	7 ½	*	1 Jul 2015
Monitoring systems (excluding wells)	5	*	1 Jul 2015
Off-site monitoring wells	15	*	1 Jul 2015
Green waste mulchers and shredders	7	*	1 Jul 2015
Hoppers	7	*	1 Jul 2015
Push pits	15	*	1 Jul 2015
Sweepers - road sweepers	10	*	1 Jul 2015
Transfer trailers	10	*	1 Jul 2015
Water treatment systems	10	*	1 Jul 2015
Weighbridges	15	*	1 Jul 2015

*Waste remediation and materials recovery services* *(29220)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Materials recovery facility (MRF) assets:
Air compressors and receivers	7	*	1 Jul 2014
Balers	7	*	1 Jul 2014
Ballistic separators	10	*	1 Jul 2014
Bins:
Bins generally (including metal bins)	7	*	1 Jul 2014
Compactor bins	6	*	1 Jul 2014
Mobile bins (including rubbish bins)	5	*	1 Jul 2014
Bunkers	10	*	1 Jul 2014
CCTV and security systems	4	*	1 Jul 2014
Chippers and shredders	7	*	1 Jul 2014
Control systems	10	*	1 Jul 2014
Conveyors and conveyor systems:
Bounce conveyors and feeders	10	*	1 Jul 2014
Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors)	9	*	1 Jul 2014
Hand sort conveyors	10	*	1 Jul 2014
Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors)	10	*	1 Jul 2014
Ducted air transfer system assets	10	*	1 Jul 2014
Dust collectors	12	*	1 Jul 2014
Eddy current separators	7	*	1 Jul 2014
Excavators and front end loaders	5	*	1 Jul 2014
Fans	10	*	1 Jul 2014
Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox)	5	*	1 Jul 2014
Ferrous and magnetic separators	10	*	1 Jul 2014
Food separation and screening assets	10	*	1 Jul 2014
Forklifts	5	*	1 Jul 2014
Glass breakers and crushers	6	*	1 Jul 2014
Hoppers	7	*	1 Jul 2014
Leachate pumps and filters	10	*	1 Jul 2014
Lifting assets (including pallet jacks)	10	*	1 Jul 2014
Optical sorters	5	*	1 Jul 2014
Screen separators	10	*	1 Jul 2014
Sweepers and scrubbers	10	*	1 Jul 2014
Trommels (incorporating wheels, motors and gearboxes):
Fixed	7	*	1 Jul 2014
Portable	7	*	1 Jul 2014
Vacuum extraction and cleaning assets	10	*	1 Jul 2014
Vibrating screen separators	10	*	1 Jul 2014
Waste compactors	9	*	1 Jul 2014
Weighbridges	15	*	1 Jul 2014

References

ATO references:
NO 1-B8V6TGB

ISSN: 2205-6122

Related Rulings/Determinations:

TR 2018/4W
TR 2013/4
TR 2014/4
TR 2015/2
TR 2016/1
TR 2017/2

Subject References:
depreciation
depreciation rate
effective life

Business Line: PGI

Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-25
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-95(4)
ITAA 1997 40-95(5)
ITAA 1997 40-95(7)
ITAA 1997 40-100
ITAA 1997 40-100(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-105
ITAA 1997 40-110
ITAA 1997 40-345(2)
TAA 1953

Other References:
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No. 1)

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