Taxation Ruling

TR 2019/5

Income tax: effective life of depreciating assets (applicable from 1 July 2019)

  • Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
    This Ruling, which applies from 1 July 2019, replaces TR 2018/4 (see paragraph 5 of this Ruling for further details).
    This document has changed over time. View its history.

Transport, postal and warehousing - (46100 to 53090)

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
Motor vehicles and trailers:
    Buses having a gross vehicle mass of more than 3.5 tonnes [32] 15     *#     1   Jan   2005
    Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers):
        Generally 8     *     1   Jan   2006
        Hire cars [33] :
            Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8     *     1   Jul   2016
            Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6     *     1   Jul   2016
        Rental cars [34] 5     *     1   Jul   2016
        Taxis 4     *     1   Jul   2015
    Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less [35] 12     *#     1   Jan   2005
    Limousines:
        Sedan limousines 6     *     1   Jul   2016
        Stretch limousines 12     *     1   Jul   2016
    Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers [36] 12     *#     1   Jan   2005
    Trailers having a gross vehicle mass greater than 4.5 tonnes [37] 15     *#     1   Jan   2005
    Trailers having a gross vehicle mass of 4.5 tonnes or less:
        Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10     *     1   Jul   2015
        Mild steel trailers (painted and unpainted) 5     *     1   Jul   2015
    Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) [38] 15     *#     1   Jan   2005
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
    Track maintenance assets:
        Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 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
Tramway and light rail 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 to 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 1 GMT 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 (UPS) 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
    Monorail rolling stock:
        Bogies 30     *     1   Jul   2010
        Carriages, modules, saloons 30     *     1   Jul   2010
Railway 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 quenchers 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 acquired separately from the vessel (including autopilots, chart plotters, depth sounders, 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 - programmable logic controllers (PLCs) 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
Other air and space transport
(49009)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Aircraft:
    Aeroplanes:
        General use [39] 20     *#     1   Jul   2002
        Used predominantly for agricultural spraying or agricultural dusting [40] 10     *#     1   Jul   2002
    Helicopters:
        General use [41] 20     *#     1   Jul   2002
        Used predominantly for mustering, agricultural spraying or agricultural dusting [42] 10     *#     1   Jul   2002
Scenic and sightseeing transport
(50100)
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 (VSDs) 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
Pipeline transport
(50210)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Pipes and pipelines (including valves and fittings):
    Generally 25     *     1   Jul   2003
    Slurry pipework within processing facility (including slurry pipe to thickener) 10     *     1   Jan   2006
Pumps:
    Generally 20     *     1   Jul   2003
    Positive displacement pumps 15     *     1   Jul   2003
Other transport n.e.c.
(50290)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
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 systems, drive systems, gear boxes, motors, variable speed drives (VSDs) 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
Postal services
(51010)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Mail house assets:
    Envelope inserters 7     *     1   Jul   2015
    Folders 12   ½     *     1   Jul   2015
    Guillotines 15     *     1   Jul   2015
    Heat sealers 10     *     1   Jul   2015
    Printers 5     *     1   Jul   2015
    Racks 20     *     1   Jul   2015
    Scales 5     *     1   Jul   2015
    Scanners 5     *     1   Jul   2015
    Trolleys 8     *     1   Jul   2015
Postal delivery services:
    Control systems and control system assets 10     *     1   Jul   2016
    Flat mail optical character reading and sorting machines 12     *     1   Jul   2016
    Letter boxes (bulk private) 30     *     1   Jul   2016
    Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12     *     1   Jul   2016
    Motorcycles 5     *     1   Jul   2016
    Parcel lockers 10     *     1   Jul   2016
    Parcel sorting system assets (excluding control systems and control system assets) 15     *     1   Jul   2016
    Post boxes (street type) 20     *     1   Jul   2016
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
    Control systems and control system assets 10     *     1   Jul   2016
    Conveyors (including shoe sorters) 15     *     1   Jul   2011
    Forklifts - see Table B
    Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15     *     1   Jul   2016
    Scissor lifts 10     *     1   Jul   2015
    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:
    Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4     *     1   Jul   2005
    Electronic toll collection transponders 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
    Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets
    Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but 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
    Packaging machines and wrapping machines - see Table B Packaging machines
    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
    Refrigeration assets - see Table B
    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 previously issued as a draft

References

ATO references:
NO 1-HHM96UX

Previous Rulings/Determinations:
TR 2013/4
TR 2014/4
TR 2015/2
TR 2016/1
TR 2017/2
TR 2018/4

ISSN: 2205-6122

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 2019 (No. 1)

TR 2019/5 history
  Date: Version: Change:
  26 June 2019 Original ruling  
You are here 22 April 2020 Consolidated ruling  

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