Taxation Ruling

TR 2019/5

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

This version is no longer current. Please follow this link to view the current version.

  • 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).
    This document has changed over time. View its history.

Professional, scientific and technical services - (69100 to 70000)

PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES
(69100 to 70000)
Scientific research services
(69100)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Scientific, medical and pharmaceutical research assets:
    Autoclaves:
        Bench top autoclaves 5     *     1   Jul   2014
        Others 10     *     1   Jul   2014
    Automated cell counters 5     *     1   Jul   2014
    Automated colony pickers 5     *     1   Jul   2014
    Balances 10     *     1   Jul   2014
    Biological safety cabinets 10     *     1   Jul   2014
    Cell harvesters 10     *     1   Jul   2014
    Centrifuges:
        Bench top centrifuges 5     *     1   Jul   2014
        Others 10     *     1   Jul   2014
    Computed tomography (CT) scanners 10     *     1   Jul   2014
    Digital cameras 3     *     1   Jul   2014
    DNA sequencers 5     *     1   Jul   2014
    Electrophoresis systems (incorporating power supplies and tanks) 7     *     1   Jul   2014
    Electroporators 8     *     1   Jul   2014
    Fermenters 10     *     1   Jul   2014
    Flow cytometers 8     *     1   Jul   2014
    Freeze dryers 10     *     1   Jul   2014
    Freezers 10     *     1   Jul   2014
    Gel documentation systems 5     *     1   Jul   2014
    Glassware washers 8     *     1   Jul   2014
    Heating blocks 10     *     1   Jul   2014
    Homogenisers 7     *     1   Jul   2014
    Incubators 6     *     1   Jul   2014
    Liquid chromatography systems 5     *     1   Jul   2014
    Liquid nitrogen assets (including dewars and tanks) 10     *     1   Jul   2014
    Microscopes 10     *     1   Jul   2014
    Microtomes 10     *     1   Jul   2014
    Mixers 7     *     1   Jul   2014
    Nano spectrophotometers 8     *     1   Jul   2014
    Ovens 6     *     1   Jul   2014
    Peristaltic pumps 7     *     1   Jul   2014
    pH meters 7     *     1   Jul   2014
    Plate readers 5     *     1   Jul   2014
    Polymerase chain reaction (PCR) thermal cyclers 8     *     1   Jul   2014
    Real-time PCR detection machines 5     *     1   Jul   2014
    Refrigerators 8     *     1   Jul   2014
    Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5     *     1   Jul   2014
    Shakers 7     *     1   Jul   2014
    Sonicators (including water bath sonicators and sonicators with probes) 7     *     1   Jul   2014
    Spectrophotometers (excluding nano spectrophotometers) 10     *     1   Jul   2014
    Surface plasmon resonance (SPR) machines 5     *     1   Jul   2014
    Vacuum concentrators 7     *     1   Jul   2014
    Water baths (including refrigerated and shaking water baths) 7     *     1   Jul   2014
    Water purification systems 8     *     1   Jul   2014
Surveying and mapping services
(69220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Airborne imaging (cameras) 7     *     1   Jul   2015
Automatic optical levels (dumpy levels) 7     *     1   Jul   2015
Controllers 4     *     1   Jul   2015
Digital (electronic) levels 5     *     1   Jul   2015
Echo sounders 5     *     1   Jul   2015
GNSS/GIS handhelds (asset receivers) 3     *     1   Jul   2015
GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5     *     1   Jul   2015
Ground imaging (pole cameras) 5     *     1   Jul   2015
Laser detectors/receivers (rod-eye receivers) 4     *     1   Jul   2015
Laser distance measurers/meters (DISTOs) 4     *     1   Jul   2015
Laser levels:
    Grade laying (dial-in grade) 6     *     1   Jul   2015
    Laser plummets 5     *     1   Jul   2015
    Line and plumb/point and cross line 4     *     1   Jul   2015
    Pipe laying 6     *     1   Jul   2015
    Rotating 6     *     1   Jul   2015
    Tunnelling and plumbing 6     *     1   Jul   2015
Laser scanners - 3D (high definition surveying) - ground LIDAR 5     *     1   Jul   2015
Laser scanners - vehicle mounted - ground LIDAR 5     *     1   Jul   2015
LIDAR (airborne) 7     *     1   Jul   2015
Rail surveying assets:
    Mobile rail surveying equipment 5     *     1   Jul   2015
    Platform clearance gauges 6     *     1   Jul   2015
    Rail profile gauges 6     *     1   Jul   2015
Stereoplotters - digital/softcopy (hardware only) 10     *     1   Jul   2015
Tablets 4     *     1   Jul   2015
Theodolites (digital) 7     *     1   Jul   2015
Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5     *     1   Jul   2015
Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5     *     1   Jul   2015
Unmanned aerial vehicles (drones/remotely piloted aircraft):
    Fixed wing 3     *     1   Jul   2015
    Rotary wing 2     *     1   Jul   2015
Unmanned surface vehicles 4     *     1   Jul   2015
Utility locator (underground service locator) assets:
    Ground penetrating radars (GPRs) 5     *     1   Jul   2015
    Magnetic locators 5     *     1   Jul   2015
    Service locators 5     *     1   Jul   2015
    Signal generators 5     *     1   Jul   2015
    Signal tracer for locators 4     *     1   Jul   2015
Scientific testing and analysis services
(69250)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Coal laboratory assets:
    Sample preparation assets:
        Drop shatters 20     *     1   Jul   2018
        Drum tumblers 15     *     1   Jul   2018
        Drying ovens:
            Benchtop 7     *     1   Jul   2018
            Others (including floor size with trolleys) 15     *     1   Jul   2018
        Dust extraction systems 15     *     1   Jul   2018
        Float-sink buckets 8     *     1   Jul   2018
        Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) 15     *     1   Jul   2018
        Flotation machines (including froth rotation machines) 20     *     1   Jul   2018
        Jaw crushers 10     *     1   Jul   2018
        Pulverisers 10     *     1   Jul   2018
        Riffle splitters 10     *     1   Jul   2018
        Rotary Sample Dividers (RSDs) 15     *     1   Jul   2018
        Sample storage assets:
            Cool room assets - see Table B Refrigeration assets
            Portable refrigerators/freezers 10     *     1   Jul   2018
        Sample trays 5     *     1   Jul   2018
        Sample trolleys 10     *     1   Jul   2018
        Sieve shakers (excluding sieves) 10     *     1   Jul   2018
        Sieves (including various meshes and sizes) 7     *     1   Jul   2018
        Weighing scales 10     *     1   Jul   2018
    Laboratory analytical equipment and instruments:
        Analytical balances 7     *     1   Jul   2018
        Calorimeters 10     *     1   Jul   2018
        Carbon and sulphur analysers 7     *     1   Jul   2018
        CHN analysers (including carbon, hydrogen and nitrogen) 7     *     1   Jul   2018
        Coal ash fusibility furnaces 10     *     1   Jul   2018
        Crucible Swell Number (CSN) burners 10     *     1   Jul   2018
        Dilatometers 9     *     1   Jul   2018
        Fume cabinets 15     *     1   Jul   2018
        Moisture testing ovens (including nitrogen setup apparatus) 10     *     1   Jul   2018
        Muffle furnaces 15     *     1   Jul   2018
        Particle   size analysers 10     *     1   Jul   2018
        Petrographic microscopes 10     *     1   Jul   2018
        Plastometers 9     *     1   Jul   2018
        Water baths (including ultrasonic water baths) 7     *     1   Jul   2018
        X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7     *     1   Jul   2018
Mineral processing and metallurgical laboratory assets:
    Sample preparation assets:
        Benchtop (including work benches and tables) 10     *     1 Jul 2019
        Centrifugal concentrators 15     *     1 Jul 2019
        Cone crushers 20     *     1 Jul 2019
        Drying ovens:
            Benchtop 7     *     1 Jul 2019
            Others (including floor size with trolleys) 10     *     1 Jul 2019
        Dust cabinet (including extracted workstations) 20     *     1 Jul 2019
        Dust extraction systems 15     *     1 Jul 2019
        Flotation machines (including froth rotation machines) 20     *     1 Jul 2019
        Gravity separation assets (including centrifuges and cyclones) 10     *     1 Jul 2019
        Grinding mills 12     *     1 Jul 2019
        Jaw crushers 10     *     1 Jul 2019
        Laboratory tumblers (including cyanide leach test tumblers) 10     *     1 Jul 2019
        Micro dosing peristaltic pumps 7     *     1 Jul 2019
        Overhead tank mixers 5     *     1 Jul 2019
        pH control systems 15     *     1 Jul 2019
        Pressure filters 8     *     1 Jul 2019
        Pulverisers 10     *     1 Jul 2019
        Riffle splitters 10     *     1 Jul 2019
        Rotary Sample Dividers (RSDs) 10     *     1 Jul 2019
        Sample storage assets:
            Cool room assets - See Table B under 'Refrigeration'
            Portable refrigerators/freezers 8     *     1 Jul 2019
        Sample trays 3     *     1 Jul 2019
        Sample trolleys 7     *     1 Jul 2019
        Scrubbers 15     *     1 Jul 2019
        Shaking tables (including wet tables) 20     *     1 Jul 2019
        Sieve shakers (excluding sieves) 10     *     1 Jul 2019
        Sieves (including various meshes and sizes) 3     *     1 Jul 2019
        Solvent extraction & electro winning equipment 15     *     1 Jul 2019
        Vacuum filters 7     *     1 Jul 2019
        Water purification systems 15     *     1 Jul 2019
        Weighing scales 7     *     1 Jul 2019
    Laboratory analytical equipment and instruments:
        Analytical balances 7     *     1 Jul 2019
        Atomic Absorption Spectroscopy (AAS) instruments 10     *     1 Jul 2019
        Auto dilutors 7     *     1 Jul 2019
        Auto titration instruments 7     *     1 Jul 2019
        Carbon and Sulphur analysers 7     *     1 Jul 2019
        Cupellation furnaces 10     *     1 Jul 2019
        Fume cabinets 15     *     1 Jul 2019
        Fusion furnaces 10     *     1 Jul 2019
        Fourier Transform Infrared (FTIR) spectroscopy 7     *     1 Jul 2019
        Hot blocks 7     *     1 Jul 2019
        Hotplate magnetic stirrers 10     *     1 Jul 2019
        Incubators 7     *     1 Jul 2019
        Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) 10     *     1 Jul 2019
        Ion Chromatography (IC) equipment 15     *     1 Jul 2019
        Muffle furnaces 12     *     1 Jul 2019
        Overhead stirrers 8     *     1 Jul 2019
        Particle size analysers 10     *     1 Jul 2019
        Petrographic microscopes 10     *     1 Jul 2019
        Robotic cells (including robotic fusion cells, robotic preparations cells) 10     *     1 Jul 2019
        Robotic TGA cells 7     *     1 Jul 2019
        Thermogravimetric Analysers (TGAs) 7     *     1 Jul 2019
        Water baths 5     *     1 Jul 2019
        X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7     *     1 Jul 2019
Advertising services
(69400)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Advertising signs - see Table B Advertising signs
Veterinary services
(69700)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Veterinarians' assets:
    Anaesthesia machines 10     *     1   Jan   2004
    Animal blow dryers 5     *     1   Jan   2004
    Animal cages:
        Fibreglass, plastic and polyethylene (PE) cages 10     *     1   Jan   2004
        Stainless steel cages 20     *     1   Jan   2004
    Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO2) end-tidal monitors, ECGs and pulse oximeters) 7     *     1   Jan   2004
    Animal scales 7     *     1   Jan   2004
    Dental assets:
        Dental units 10     *     1   Jan   2004
        Ultrasonic scalers (standalone) 10     *     1   Jan   2004
    Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10     *     1   Jan   2004
    Electrocautery units 10     *     1   Jan   2004
    Electroejaculators 6     *     1   Jan   2004
    Hydrobaths 8     *     1   Jan   2004
    Pathology assets:
        Centrifuges 5     *     1   Jan   2004
        Laboratory analysers:
            Electrolyte analysers 4     *     1   Jan   2004
            Generally 5     *     1   Jan   2004
        Microscopes 10     *     1   Jan   2004
    Surgery lights 10     *     1   Jan   2004
    Tables and tubs 20     *     1   Jan   2004
    Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5     *     1   Jan   2004
    X-ray assets (excluding direct radiography assets):
        Mobile or portable x-ray units 10     *     1   Jan   2004
        X-ray processors - automatic 10     *     1   Jan   2004
Professional photographic services
(69910)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3     *     1   Jul   2015
Camera lenses 5     *     1   Jul   2015
Digital cameras:
    Compact cameras (including point and shoot cameras) 3     *     1   Jul   2015
    Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3     *     1   Jul   2015
    Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4     *     1   Jul   2015
    SLR cameras (including full-frame SLR cameras) 3     *     1   Jul   2015
Lighting assets:
    Electronic flash units (including compact flash heads, monolights):
        Portable 3     *     1   Jul   2015
        Studio lightings 5     *     1   Jul   2015
    Light meters 5     *     1   Jul   2015
    Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3     *     1   Jul   2015
    Portable flash units (including flashguns) 2     *     1   Jul   2015
    Power packs (including battery packs and compact flash generators) 4     *     1   Jul   2015
Support assets:
    Backdrop support systems (including background elevation systems) 10     *     1   Jul   2015
    Bags and cases 5     *     1   Jul   2015
    Camera track sliders 2     *     1   Jul   2015
    Light stands (including boom arms) 5     *     1   Jul   2015
    Photographic printers/plotters 4     *     1   Jul   2015
    Tent and shooting tables 2     *     1   Jul   2015
    Tripods 5     *     1   Jul   2015
    Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2     *     1   Jul   2015
    Wind machines 5     *     1   Jul   2015

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

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).