Taxation Ruling

TR 2019/5

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

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  • Please note that the PDF version is the authorised version of this ruling.
    This Ruling, which applies from 1 July 2019, replaces TR 2018/4 (see paragraph 5 of this Ruling for further details).
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Information media and telecommunications - (54110 to 60200)

INFORMATION MEDIA AND TELECOMMUNICATIONS
(54110 to 60200)
Motion picture and video activities
(55110 to 55140)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Camera accessories:
    Aspect ratio converters 12     *     1   Jan   2006
    Digital or electronic time code slates 5     *     1   Jan   2006
    Speed control, time lapse and phase adjustment controls 10     *     1   Jan   2006
    Time code generators and master clocks 10     *     1   Jan   2006
    Underwater and marine housings and rain deflectors 12     *     1   Jan   2006
    Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3     *     1   Jan   2006
Cameras:
    16mm and 35mm film cameras 10     *     1   Jan   2006
    Digital cameras 5     *     1   Jan   2006
Camera lens accessories:
    Coloured and graduated filters and filter stages 3     *     1   Jan   2006
    Fish eye and wide angle lens adapters 10     *     1   Jan   2006
    Follow focus, remote focus, shutter and zoom controls 10     *     1   Jan   2006
    Image stabilisers, matte boxes, and teleprompters 10     *     1   Jan   2006
Camera lenses 10     *     1   Jan   2006
Camera supports (including heads, legs mounts and tripods) 10     *     1   Jan   2006
Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5     *     1   Jul   2004
Grips' assets:
    Camera cranes 10     *     1   Jan   2006
    Camera heads 10     *     1   Jan   2006
    Car rigs, sea rigs and other specialised rigs 2     *     1   Jan   2006
    Communications systems 5     *     1   Jan   2006
    Dollies 12     *     1   Jan   2006
    Dolly and camera attachments 10     *     1   Jan   2006
    Dolly track 5     *     1   Jan   2006
    Remote camera control systems 10     *     1   Jan   2006
    Towers, rigging, and dance floors 10     *     1   Jan   2006
    Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers
Lighting assets:
    Accessories (including gaffer grips, clamps, mounts, and stands) 10     *     1   Jan   2006
    Portable lights 10     *     1   Jan   2006
    Studio lights - fixed 15     *     1   Jan   2006
    Lighting control systems 10     *     1   Jan   2006
    Lighting grids - fixed 20     *     1   Jan   2006
    Lighting hoists 15     *     1   Jan   2006
Motion picture film processing assets:
    Chemical agitators and mixers 10     *     1   Jan   2006
    Chemical storage tanks 15     *     1   Jan   2006
    Film cleaning machines 10     *     1   Jan   2006
    Film colour analysers and colour grading machines 8     *     1   Jan   2006
    Film densitometers 10     *     1   Jan   2006
    Film printing machines 10     *     1   Jan   2006
    Film processing machines 10     *     1   Jan   2006
    Film re-winders 15     *     1   Jan   2006
    Flat bed and rear projection film viewers 15     *     1   Jan   2006
    Mixed chemical pumps 10     *     1   Jan   2006
    Optical sound camera systems (incorporating soundtrack and time code generators) 10     *     1   Jan   2006
    Silver recovery units 8     *     1   Jan   2006
    Sound quality control processors 5     *     1   Jan   2006
    Waste water treatment assets 10     *     1   Jan   2006
Post production sound assets:
    Amplifiers and pre-amplifiers 5     *     1   Jan   2006
    Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5     *     1   Jan   2006
    Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3     *     1   Jan   2006
    Digital film projectors 5     *     1   Jan   2006
    Digital sound conversion processors (including encoders and decoders) 5     *     1   Jan   2006
    Hard disc video players and recorders 3     *     1   Jan   2006
    Microphones and microphone accessories 10     *     1   Jan   2006
    Motion picture film projectors 10     *     1   Jan   2006
    Screens 5     *     1   Jan   2006
    Sound mixing desks and consoles 5     *     1   Jan   2006
    Speakers 7     *     1   Jan   2006
    Time code synchronisation units 5     *     1   Jan   2006
    Video routers and servers 5     *     1   Jan   2006
Post production video assets:
    DVD players 3     *     1   Jan   2006
    Edit controllers (used in linear editing) 4     *     1   Jan   2006
    High definition digital film scanners 4     *     1   Jan   2006
    High definition laser film recorders 5     *     1   Jan   2006
    Monitors 5     *     1   Jan   2006
    Motion capture and analysis systems 5     *     1   Jan   2006
    Non-linear editing systems (incorporating computer control, interface and hard disc system) 5     *     1   Jan   2006
    Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7     *     1   Jan   2006
    VHS video cassette players and recorders 2     *     1   Jan   2006
    Video routers and servers 5     *     1   Jan   2006
    Videotape players and recorders 5     *     1   Jan   2006
Screening theatre assets:
    Audio amplification and processing equipment (includes component racks systems) 5     *     1   Jan   2006
    Digital audio players, digital film projectors and digital sound conversion processors 5     *     1   Jan   2006
    Motion picture film projectors 10     *     1   Jan   2006
    Screens 8     *     1   Jan   2006
    Speakers 10     *     1   Jan   2006
Sound recording assets:
    Amplifiers and pre-amplifiers 5     *     1   Jan   2006
    Sound mixing consoles 5     *     1   Jan   2006
    Boom poles 2     *     1   Jan   2006
    Compressors, expanders and limiters 5     *     1   Jan   2006
    Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2     *     1   Jan   2006
    Digital or electronic time code slates 5     *     1   Jan   2006
    Headphones:
        Generally 2     *     1   Jan   2006
        Miniature in-ear headphones 1     *     1   Jan   2006
    Microphones:
        Field or boom microphones 7     *     1   Jan   2006
        Lapel microphones 1     *     1   Jan   2006
        Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5     *     1   Jan   2006
        Microphone cables 2     *     1   Jan   2006
        Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5     *     1   Jan   2006
        Studio microphones 10     *     1   Jan   2006
    Monitors 2     *     1   Jan   2006
    Speakers 5     *     1   Jan   2006
    Vision switchers 5     *     1   Jan   2006
Video monitors 5     *     1   Jan   2006
Motion picture exhibition
(55130)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Audio amplification and processing equipment (including component rack systems) 10     *     1   Jan   2001
Carpets 5     *     1   Jan   2001
Cinema automation systems 10     *     1   Jan   2001
Cinema and sound processors 8     *     1   Jan   2001
Cinema seating (including frames, seat bodies and covers) 7     *     1   Jan   2001
Curtains, wall and acoustic treatments 7     *     1   Jan   2001
Drive-in plant:
    Sound transmission equipment 10     *     1   Jan   2001
    Listening units (including posts, wiring and speaker equipment) 10     *     1   Jan   2001
    Screens and screen framing 15     *     1   Jan   2001
Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10     *     1   Jan   2001
Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15     *     1   Jan   2001
Lighting (including dimmers, aisle and seat) 10     *     1   Jan   2001
Loud speakers and sound reproduction equipment 10     *     1   Jan   2001
Motion picture and slide projection equipment:
    Motion picture projectors 10     *     1   Jan   2001
    Projector heat extraction systems 10     *     1   Jan   2001
    Projection ports 20     *     1   Jan   2001
    Slide projectors 10     *     1   Jan   2001
Screen installations (including screens, framing and masking equipment) 8     *     1   Jan   2001
Radio broadcasting
(56100)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Amplifiers and pre-amplifiers 10     *     1   Jul   2012
Audio monitors 10     *     1   Jul   2012
Audio processing assets (including rack mounted effects units etc) 10     *     1   Jul   2012
Audio routers 10     *     1   Jul   2012
Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6     *     1   Jul   2012
Consoles:
    Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7     *     1   Jul   2012
    Production consoles 10     *     1   Jul   2012
Control room assets generally:
    Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10     *     1   Jul   2012
    Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6     *     1   Jul   2012
Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5     *     1   Jul   2012
Headphones and headsets 2     *     1   Jul   2012
Intercommunication systems (standalone) 10     *     1   Jul   2012
Microphones:
    Field and portable microphones 5     *     1   Jul   2012
    Studio based microphones (including recording microphones) 10     *     1   Jul   2012
Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)
Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers
On air lights 15     *     1   Jul   2012
Racks 20     *     1   Jul   2012
Servers, domain controllers, switches, transcoders etc 6     *     1   Jul   2012
Studio based digital audio broadcasting infrastructure (encoding assets etc) 10     *     1   Jul   2012
Telephone systems:
    Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10     *     1   Jul   2012
    Telephone screening systems and other personal computer based telephone systems (excluding software) 6     *     1   Jul   2012
    Voice over internet protocol (VoIP) based systems 7     *     1   Jul   2012
Time code generators 10     *     1   Jul   2012
Transmission assets:
    Antennas 20     *     1   Jul   2012
    Codecs 10     *     1   Jul   2012
    Fibre optic terminal equipment generally 10     *     1   Jul   2012
    Generators (backup) 15     *     1   Jul   2012
    Obstruction lighting 15     *     1   Jul   2012
    Power conditioners 15     *     1   Jul   2012
    RF switching units 15     *     1   Jul   2012
    Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10     *     1   Jul   2012
    Silence detection and switching units 10     *     1   Jul   2012
    Surge arresters 10     *     1   Jul   2012
    Translators 15     *     1   Jul   2012
    Transmission towers 40     *     1   Jul   2012
    Transmitters 15     *     1   Jul   2012
Uninterruptible power supply (UPS) assets - see Table B Power supply assets
Television broadcasting
(56210 to 56220)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Audio boards, consoles and mixers 12     *     1   Jul   2005
Audio delay units 10     *     1   Jul   2005
Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12     *     1   Jul   2005
Automated tape library systems (incorporating robotic controls and tape drives) 10     *     1   Jul   2005
Broadcast antennas 20     *     1   Jul   2005
Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12     *     1   Jul   2005
Cameras:
    Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8     *     1   Jul   2005
    Studio cameras 10     *     1   Jul   2005
Camera control units 10     *     1   Jul   2005
Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12     *     1   Jul   2005
Camera lenses 12     *     1   Jul   2005
Camera mounting heads 15     *     1   Jul   2005
Camera mounts (including cranes, jibs, pedestals and tripods) 25     *     1   Jul   2005
Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12     *     1   Jul   2005
Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10     *     1   Jul   2005
Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5     *     1   Jul   2005
Digital video effects (DVE) units - standalone 10     *     1   Jul   2005
Edit controllers (used in linear editing and audio post-production) 8     *     1   Jul   2005
Hard disk recorders 5     *     1   Jul   2005
Intercommunication systems 15     *     1   Jul   2005
Lighting:
    Portable lighting 12     *     1   Jul   2005
    Studio lighting 15     *     1   Jul   2005
Lighting control systems 10     *     1   Jul   2005
Lighting grids - fixed 40     *     1   Jul   2005
Lighting hoists 15     *     1   Jul   2005
Microphones:
    Field or boom microphones 5     *     1   Jul   2005
    Miniature or 'lapel' microphones 5     *     1   Jul   2005
    Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5     *     1   Jul   2005
    Studio or fixed microphones 10     *     1   Jul   2005
Microphone booms 10     *     1   Jul   2005
Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090)
Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers
Monitors:
    Audio monitors 10     *     1   Jul   2005
    Video monitors:
        Cathode ray tube (CRT) monitors 8     *     1   Jul   2005
        LCD and Plasma monitors 5     *     1   Jul   2005
        Virtual monitor wall systems (including rear projection monitor walls) 5     *     1   Jul   2005
Non-linear editing systems (incorporating computer control, interface and hard disk system) 4     *     1   Jul   2005
Presentation automation systems 10     *     1   Jul   2005
Racks 20     *     1   Jul   2005
RF Modulation units 12     *     1   Jul   2005
Routing systems (incorporating control panels, hardware and switchers) 11     *     1   Jul   2005
Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)
Servers (excluding data servers) 8     *     1   Jul   2005
Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12     *     1   Jul   2005
Slow motion controllers 10     *     1   Jul   2005
Switchers (including master control, presentation and production switchers) 10     *     1   Jul   2005
Teleprompters 10     *     1   Jul   2005
Translators 15     *     1   Jul   2005
Transmission towers 40     *     1   Jul   2005
Transmitters 15     *     1   Jul   2005
Transmitting masts (for mobile production vehicles) 10     *     1   Jul   2005
Under monitor and tally display systems 10     *     1   Jul   2005
Videocassette recorders 5     *     1   Jul   2005
Videotape players and recorders 8     *     1   Jul   2005
Internet publishing and broadcasting
(57000)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100)
Telecommunications services
(58010 to 58090)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Backbone network assets:
    Conduits 40     *     1   Jul   2003
    Cross connects (including digital and optical) 15     *     1   Jul   2003
    Multiplexers (including wave division, terminal, and add-drop) 15     *     1   Jul   2003
    Optical amplifiers 15     *     1   Jul   2003
    Optical fibre cables 25     *     1   Jul   2003
    Optical patch panels 25     *     1   Jul   2003
    Regenerators 15     *     1   Jul   2003
International telecommunications submarine cables 15     *     1   Jul   2002
Microwave radio telecommunications assets:
    Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable):
        High capacity licensed microwave radio 10     *     1   Jul   2004
        Medium capacity licensed microwave radio 8     *     1   Jul   2004
        Low capacity licensed microwave radio 5     *     1   Jul   2004
    Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter):
        High capacity licensed microwave radio system ≥ 68Mb 10     *     1   Jul   2004
        Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb 8     *     1   Jul   2004
        Low capacity licensed microwave radio system < 16Mb 5     *     1   Jul   2004
        Class licence microwave radio system (including antenna) 3     *     1   Jul   2004
    Multiplexers 10     *     1   Jul   2004
    Towers (including guyed, lattice and steel or concrete poles) 25     *     1   Jul   2004
Mobile telecommunications assets:
    Base station assets:
        Antennas, battery backup, radio transmitters/receivers and rectifiers 6     *     1   Jul   2002
        Towers 25     *     1   Jul   2002
    Base station controller hardware 10     *     1   Jul   2002
    Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10     *     1   Jul   2002
    Mobile switching centre hardware 10     *     1   Jul   2002
Payphones (public telephones) 10 1   Jan   2001
Satellite communication assets:
    Communications satellites (geosynchronous orbit) 15     *     1   Jan   2005
    High power amplifiers 12     *     1   Jan   2005
    Multiplexers 10     *     1   Jan   2005
    Satellite antennas:
        Electronic components, external (including low noise amplifiers) 8     *     1   Jan   2005
        Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8     *     1   Jan   2005
        Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20     *     1   Jan   2005
    Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10     *     1   Jan   2005
    Satellite telemetry and control systems 15     *     1   Jan   2005
Telecommunications assets:
    Air-conditioning units 5     *     1   Jul   2002
    Batteries, rectifiers 6     *     1   Jul   2002
    Racks 20     *     1   Jul   2003
    Equipment shelters (transportable) 25     *     1   Jul   2003
Electronic information storage services
(59220)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15     *     1   Jul   2017
Data centre control systems - see Table B control systems and control system assets
Data centre cooling assets:
    Chillers 15     *     1   Jul   2017
    Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10     *     1   Jul   2017
    Computer room air handling (CRAH) units (including chilled water systems) 15     *     1   Jul   2017
    Cooling towers 10     *     1   Jul   2017
    Humidifier assets:
        Others (including ultrasonic humidifiers) 10     *     1   Jul   2017
        Steam humidifiers (including steam generators) 5     *     1   Jul   2017
    Rear door heat exchangers (RDHx) 15     *     1   Jul   2017
    Row-based cooling units assets:
        Others (including direct expansion (DX) cooling system units) 10     *     1   Jul   2017
        Water-chilled 15     *     1   Jul   2017
    Water buffer tanks 20     *     1   Jul   2017
Diesel rotary uninterruptible power supply (DRUPS) 22     *     1   Jul   2017
Fire protection and suppression systems assets - see Table B Fire control and alarm assets
Generators - see Table B Power supply assets: Emergency or standby
Leak detection systems 10     *     1   Jul   2017
Load banks 15     *     1   Jul   2017
Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported) 10     *     1   Jul   2017
Rack based power rails (including rack based power distribution unit (PDU)) 10     *     1   Jul   2017
Racks 10     *     1   Jul   2017
Raised floors 25     *     1   Jul   2017
Rectifiers 12     *     1   Jul   2017
Static transfer switches (STS) 12     *     1   Jul   2017
Switchboards - see Table B Switchboards
Security and monitoring systems assets - see Table B Security and monitoring assets
Uninterruptible power supply (UPS) systems (excluding batteries) 12     *     1   Jul   2017
Uninterruptible power supply (UPS) systems batteries 5     *     1   Jul   2017
Library and other information services
(60100 to 60200)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Libraries:
    Circulating (all classes of books) 10 1   Jan   2001
    Music lending 6   ⅔ 1   Jan   2001

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:
You are here 26 June 2019 Original ruling  
  22 April 2020 Consolidated ruling Addendum

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