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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Rental, hiring and real estate services - (66110 to 67200)

RENTAL, HIRING AND REAL ESTATE SERVICES
(66110 to 67200)
Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry
Rental and hiring services (except real estate)
(66110 to 66400)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Air Compressors:
    Compressors - reciprocating 7     *     1   Jul   2005
    Compressors - rotary screw 10     *     1   Jul   2005
Compaction:
    Compactors - flat plate 8     *     1   Jul   2005
    Compactors - vertical rammer 6     *     1   Jul   2005
Concreting assets:
    Brick/paving saws 5     *     1   Jul   2005
    Concrete demolition saws 3     *     1   Jul   2005
    Concrete kibble buckets 15     *     1   Jul   2005
    Concrete mixers 4     *     1   Jul   2008
    Concrete trowels:
        Ride on 7     *     1   Jul   2008
        Walk behind 5     *     1   Jul   2008
    Concrete surface preparation assets (including floor grinders, planers and scarifers) 5     *     1   Jul   2008
    Concrete vibrators:
        Brushcutter style 5     *     1   Jul   2008
        Drive units 6     *     1   Jul   2008
        Flexible shaft pumps 6     *     1   Jul   2008
        Vibrating shafts 3     *     1   Jul   2008
    Concrete wheeled saws 6     *     1   Jul   2005
Elevating work platforms (EWPs):
    Boom lifts (including knuckle and telescopic boom lifts) 15     *     1   Jul   2015
    Personnel lifts 10     *     1   Jul   2015
    Scissor lifts 10     *     1   Jul   2015
Generators:
    Cables 5     *     1   Jul   2005
    Distribution boards 10     *     1   Jul   2005
    Diesel 10     *     1   Jul   2005
    Petrol 5     *     1   Jul   2005
    Generator with attached lighting plant 10     *     1   Jul   2005
Household assets:
    Clothes dryers 5     *     1   Jan   2006
    DVD players 5     *     1   Jan   2006
    Dishwashers 8     *     1   Jan   2006
    Evaporative coolers, portable 5     *     1   Jan   2006
    Freezers 6     *     1   Jan   2006
    Microwave ovens 6     *     1   Jan   2006
    Refrigerators 6     *     1   Jan   2006
    Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5     *     1   Jan   2006
    Surround sound systems (incorporating audio-video receivers and speakers) 5     *     1   Jan   2006
    Television sets 8     *     1   Jan   2006
    Vacuum cleaners, portable 5     *     1   Jan   2006
    Video cassette recorder systems (VCR) 5     *     1   Jan   2006
    Washing machines 6     *     1   Jan   2006
Ladders (including stepladders, work platforms extension ladders, trestles and planks):
    Aluminium 4     *     1   Jul   2015
    Fibreglass 4     *     1   Jul   2015
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10     *     1   Jul   2014
Power tools:
    Chainsaws 3     *     1   Jul   2005
    Hand tools - air 5     *     1   Jul   2005
    Hand tools - battery 3     *     1   Jul   2008
    Hand tools - electric 5     *     1   Jul   2005
    Jackhammers - air 7     *     1   Jul   2005
    Jackhammers - electric 3     *     1   Jul   2005
    Nail guns - air 3     *     1   Jul   2005
Recreational vehicles:
    Campervans and motorhomes:
        Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5     *     1   Jul   2015
        Vehicles having a gross vehicle mass of 3 tonnes or less 8     *     1   Jul   2015
    Caravans and camper trailers 12     *     1   Jul   2015
Rental cars [43] 5     *     1   Jul   2016
Scaffolding:
    Aluminium 5     *     1   Jul   2015
    Fibreglass 5     *     1   Jul   2015
    Steel 15     *     1   Jul   2015
Traffic management assets:
    Crash prevention assets:
        Barriers:
            Concrete 30     *     1   Jan   2006
            Plastic 5     *     1   Jan   2006
        Crash attenuators (truck mounted) 10     *     1   Jan   2006
    Road marking assets:
        < 100 litre capacity 5     *     1   Jan   2006
        100 to 500 litre capacity 9     *     1   Jan   2006
        > 500 litre capacity 11     *     1   Jan   2006
        Line grinders (walk behind) 5     *     1   Jan   2006
    Traffic management signs:
        Arrow boards 10     *     1   Jan   2006
        Speed observation signs 10     *     1   Jan   2006
        Traffic lights - mobile 10     *     1   Jan   2006
        Variable message signs 10     *     1   Jan   2006
    Static signage (including safety cones, barricades, warning signs and bollards) 3     *     1   Jan   2006
Video recorder or equipment hiring 6   ⅔ 1   Jan   2001
Video tapes and games hiring   ½     *     1   Jan   2001
Welders:
    Diesel 10     *     1   Jul   2005
    Electric 5     *     1   Jul   2005
Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability.
Residential property operators [44]
(67110)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Assets generally:
    Air conditioning assets (excluding ducting, pipes and vents):
        Air handling units 20     *     1   Jul   2003
        Chillers:
            Absorption 25     *     1   Jul   2003
            Centrifugal 20     *     1   Jul   2003
            Volumetrics (including reciprocating, rotary, screw, scroll):
                Air-cooled 15     *     1   Jul   2003
                Water-cooled 20     *     1   Jul   2003
        Condensing sets 15     *     1   Jul   2003
        Cooling towers 15     *     1   Jul   2003
        Damper motors (including variable air volume box controller) 10     *     1   Jul   2003
        Fan coil units (connected to condensing set) 15     *     1   Jul   2003
        Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10     *     1   Jul   2003
        Packaged air conditioning units 15     *     1   Jul   2003
        Pumps 20     *     1   Jul   2003
        Room units 10     *     1   Jul   2003
    Ceiling fans 5     *     1   Jul   2004
    Clocks, electric 10     *     1   Jul   2004
    Digital peep holes 10     *     1   Jul   2019
    DVD players 5     *     1   Jul   2004
    Door closers 10     *     1   Jul   2004
    Door stops, freestanding 10     *     1   Jul   2004
    Escalators (machinery and moving parts) 20     *     1   Jan   2003
    Evaporative coolers:
        Fixed (excluding ducting and vents) 15     *     1   Jul   2019
        Portable 10     *     1   Jul   2005
    Floor coverings (removable without damage):
        Carpet 8     *     1   Jul   2019
        Floating timber 15     *     1   Jul   2004
        Linoleum 10 1   Jan   2001
        Vinyl 10 1   Jan   2001
    Furniture, freestanding 13   ⅓ 1   Jan   2001
    Garbage bins 10     *     1   Jul   2004
    Garbage compacting systems (excluding chutes) 6   ⅔ 1   Jan   2001
    Generators 20 1   Jan   2001
    Gym assets:
        Cardiovascular 5     *     1   Jul   2004
        Resistance 10     *     1   Jul   2004
    Hand dryers, electrical 10 1   Jan   2001
    Heaters:
        Fixed:
            Electric 15     *     1   Jul   2004
            Gas:
                Ducted central heating unit 20     *     1   Jul   2004
                Other 15     *     1   Jul   2004
        Freestanding 15     *     1   Jul   2004
    Home automation control assets 10     *     1 Jul 2019
    Hot water systems (excluding piping):
        Electric 12     *     1   Jul   2004
        Gas 12     *     1   Jul   2004
        Solar 15     *     1   Jul   2004
    Hydronic assets:
        Controls 10     *     1 Jul 2019
        Water heaters 15     *     1 Jul 2019
    Intercom system assets 10     *     1   Jul   2004
    Lifts (including hydraulic and traction lifts) 30     *     1   Jan   2003
    Lights:
        Fittings (excluding hardwired) 5     *     1   Jul   2004
        Freestanding 5     *     1   Jul   2004
        Shades, removable 5     *     1   Jul   2004
    Linen 5     *     1   Jul   2004
    Master antenna television (MATV) assets:
        Amplifiers 10     *     1   Jul   2004
        Modulators 10     *     1   Jul   2004
        Power sources 10     *     1   Jul   2004
    Mirrors, freestanding 15     *     1   Jul   2004
    Radios 10 1   Jan   2001
    Rugs 7     *     1   Jul   2004
    Skylights:
        Controls 10     *     1 Jul 2019
        Motors 10     *     1 Jul 2019
    Solar power generating system (incorporating batteries, inverters, solar panels, regulators) 20     *     1   Jul   2004
    Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7     *     1   Jul   2004
    Surround sound systems (incorporating audio-video receivers and speakers) 10     *     1   Jul   2004
    Telecommunications assets:
        Cordless phones 4     *     1   Jul   2004
        Telephone hand sets 6     *     1   Jul   2019
        Telephone systems - see Table B Telephony
    Television antennas, freestanding 5     *     1   Jul   2004
    Television sets 8     *     1   Jul   2019
    Vacuum cleaners:
        Ducted:
            Hoses 10     *     1   Jul   2004
            Motors 10     *     1   Jul   2004
            Wands 10     *     1   Jul   2004
        Portable 10 1   Jan   2001
    Ventilation fans 20     *     1   Jul   2004
    Video cassette recorder systems (VCRs) 5     *     1   Jul   2004
    Water pumps:
        Multi-storey 20     *     1 Jul 2019
        Rainwater tanks 5     *     1 Jul 2019
        Single residence pressure pumps 8     *     1 Jul 2019
    Window blinds, internal 10     *     1   Jul   2004
    Window curtains 6     *     1   Jul   2004
    Window shutters, automatic:
        Controls 10     *     1   Jul   2004
        Motors 10     *     1   Jul   2004
Bathroom assets:
    Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 3     *     1   Jul   2019
    Exhaust fans (including light/heating) 10     *     1   Jul   2004
    Heated towel rails, electric 10     *     1   Jul   2004
    Shower curtains (excluding curtain rods and screens) 2     *     1   Jul   2004
    Spa bath pumps 10     *     1   Jul   2019
Fire control assets:
    Alarms:
        Heat 6     *     1   Jul   2004
        Smoke 6     *     1   Jul   2004
    Detection and alarm systems:
        Alarm bells 12     *     1   Jul   2004
        Detectors (including addressable manual call points, heat, multi type and smoke) 20     *     1   Jul   2004
        Fire indicator panels 12     *     1   Jul   2004
    Emergency warning and intercommunication systems (EWIS):
        Master emergency control panels 12     *     1   Jul   2004
        Speakers 12     *     1   Jul   2004
        Strobe lights 12     *     1   Jul   2004
        Warden intercom phones (WIPs) 12     *     1   Jul   2004
    Extinguishers 15     *     1   Jul   2004
    Hoses and nozzles 10     *     1   Jul   2004
    Pumps (including diesel and electric) 25     *     1   Jul   2004
    Stair pressurisation assets:
        AC variable speed drives (VSDs) 10     *     1   Jul   2004
        Pressurisation and extraction fans 25     *     1   Jul   2004
        Sensors 10     *     1   Jul   2004
Kitchen assets:
    Cook tops 12     *     1   Jul   2004
    Crockery 5     *     1   Jul   2004
    Cutlery 5     *     1   Jul   2004
    Dishwashers 8     *     1   Jul   2019
    Freezers 12     *     1   Jul   2004
    Garbage disposal units 10     *     1   Jul   2004
    Microwave ovens 8     *     1   Jul   2019
    Ovens 12     *     1   Jul   2004
    Range hoods 12     *     1   Jul   2004
    Refrigerators 12     *     1   Jul   2004
    Stoves 12     *     1   Jul   2004
    Water filters, electrical 15     *     1   Jul   2004
Laundry assets:
    Clothes dryers 7     *     1   Jul   2019
    Ironing boards, freestanding 5     *     1   Jul   2019
    Irons 5     *     1   Jul   2004
    Washing machines 8     *     1   Jul   2019
Outdoor assets:
    Automatic garage doors:
        Controls 5     *     1   Jul   2004
        Motors 10     *     1   Jul   2004
    Barbecue assets:
        Fixed barbecue assets:
            Sliding trays and cookers 10     *     1   Jul   2004
        Freestanding barbecues 5     *     1   Jul   2004
    Floor carpet (including artificial grass and matting) 5     *     1   Jul   2004
    Folding arm awnings:
        Controls 10     *     1 Jul 2019
        Motors 10     *     1 Jul 2019
    Furniture, freestanding 5     *     1   Jul   2004
    Gardening watering installations:
        Control panels 5     *     1   Jul   2004
        Pumps 5     *     1   Jul   2004
        Timing devices 5     *     1   Jul   2004
    Garden lights, solar 5     *     1   Jul   2019
    Garden sheds, freestanding 15     *     1   Jul   2004
    Gates, electrical:
        Controls 5     *     1   Jul   2004
        Motors 10     *     1   Jul   2004
    Operable pergola louvres:
        Controls 15     *     1   Jul   2004
        Motors 15     *     1   Jul   2004
    Rainwater tanks:
        Galvanised steel 25     *     1 Jul 2019
        Polyethylene 15     *     1 Jul 2019
    Roller blinds
        Controls 10     *     1 Jul 2019
        Motors 10     *     1 Jul 2019
    Sauna heating assets 15     *     1   Jul   2004
    Sewage treatment assets:
        Controls 8     *     1   Jul   2004
        Motors 8     *     1   Jul   2004
    Spas:
        Fixed spa assets:
            Chlorinators 10     *     1   Jul   2019
            Filtration assets (including pumps) 10     *     1   Jul   2019
            Heaters (electric or gas) 15     *     1   Jul   2004
        Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17     *     1   Jul   2004
    Swimming pool assets:
        Chlorinators 10     *     1   Jul   2019
        Cleaning assets 7     *     1   Jul   2004
        Covers (including blankets) 8     *     1 Jul 2019
        Filtration assets (including pumps) 10     *     1   Jul   2019
        Heaters:
            Electric 15     *     1   Jul   2004
            Gas 15     *     1   Jul   2004
            Solar 20     *     1   Jul   2004
    Tennis court assets:
        Cleaners 3     *     1   Jul   2004
        Drag brooms 3     *     1   Jul   2004
        Nets 5     *     1   Jul   2004
        Rollers 3     *     1   Jul   2004
        Umpire chairs 15     *     1   Jul   2004
Security and monitoring assets:
    Access control systems:
        Code pads 5     *     1   Jul   2004
        Door controllers 5     *     1   Jul   2004
        Readers:
            Proximity 7     *     1   Jul   2004
            Swipe card 3     *     1   Jul   2004
    CCTV systems:
        Cameras 4     *     1   Jul   2004
        Monitors 4     *     1   Jul   2004
        Recorders:
            Digital 4     *     1   Jul   2004
            Time lapse 2     *     1   Jul   2004
        Switching units (including multiplexes) 5     *     1   Jul   2004
    Security systems:
        Code pads 5     *     1   Jul   2004
        Control panels 5     *     1   Jul   2004
        Detectors (including passive infrared, photo sensors and vibration) 5     *     1   Jul   2004
        Global System for Mobiles (GSM) Units 5     *     1   Jul   2004
        Noise makers (including bells and sirens) 5     *     1   Jul   2004
Non-residential property operators
(67120)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Commercial office building assets:
    Boilers 20     *     1   Jul   2005
    Boiler pumps 5     *     1   Jul   2005
    Building maintenance units 35     *     1   Jul   2005
    Carpets 8     *     1   Jul   2005
    Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15     *     1   Jul   2005
    Hot water installations (excluding commercial boilers and piping) 15     *     1   Jul   2005
    Power supply assets:
        Emergency or standby:
            Generator assets:
                Acoustic hoods and canopies 20     *     1   Jul   2005
                Generators (incorporating attached engine management and generator monitoring instruments) 25     *     1   Jul   2005
                Power management units 15     *     1   Jul   2005
        Lighting control systems (microprocessor based) 5     *     1   Jul   2014
        Uninterruptible power supply (UPS) systems:
            Line interactive types 5     *     1   Jul   2013
            On line double conversion types 10     *     1   Jul   2013
    Window blinds 20     *     1   Jul   2005

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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