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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Other services - (94110 to 96030)

OTHER SERVICES
(94110 to 96030)
Automotive repair and maintenance
(94110 to 94199)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Automotive and heavy vehicle repair and maintenance assets:
    Air conditioning assets:
        Refrigerant leak detectors 3     *     1   Jul   2011
        Refrigerant management systems 5     *     1   Jul   2011
        Refrigerant recovery machine 5     *     1   Jul   2011
        Refrigerant recovery and recycling machines 5     *     1   Jul   2011
        Vacuum pumps 5     *     1   Jul   2011
    Air tools (including ratchet guns) 2     *     1   Jul   2011
    Automatic transmission flush and fill machines 5     *     1   Jul   2011
    Axle and ball joint play testers or shakers 10     *     1   Jul   2011
    Battery chargers 5     *     1   Jul   2011
    Battery testers 5     *     1   Jul   2011
    Brake disc and drum grinding lathes:
        Fixed 10     *     1   Jul   2011
        Portable on-car 5     *     1   Jul   2011
    Brake fluid testers 5     *     1   Jul   2011
    Brake shoe riveters 5     *     1   Jul   2011
    Brake system flushers 5     *     1   Jul   2011
    Compressed air assets:
        Air compressors:
            Reciprocating 10     *     1   Jul   2011
            Rotary screw 10     *     1   Jul   2011
            Rotary vane 10     *     1   Jul   2011
        Air driers and dehumidifiers 10     *     1   Jul   2011
        Air receivers 10     *     1   Jul   2011
        Hose reels 3     *     1   Jul   2011
        Reticulation lines:
            Aluminium 15     *     1   Jul   2011
            Copper 20     *     1   Jul   2011
            Polyethylene (PE) 15     *     1   Jul   2011
            Steel 10     *     1   Jul   2011
    Continuous diesel engine particulate testers 5     *     1   Jul   2011
    Cooling system flushers 5     *     1   Jul   2011
    Decelerometer brake testers 7     *     1   Jul   2011
    Diagnostic assets:
        Diagnostic and roller dynamometers, performance and emissions testers 10     *     1   Jul   2011
        Engine analysers 5     *     1   Jul   2011
        Electrical test benches 10     *     1   Jul   2011
        Fuel injection pump test benches 5     *     1   Jul   2011
        Oscilloscopes 10     *     1   Jul   2011
        Scan tools 5     *     1   Jul   2011
    Diesel engine emission testers 5     *     1   Jul   2011
    Drill presses 15     *     1   Jul   2011
    Drive-on plate brake, steering and suspension testing machines 10     *     1   Jul   2011
    Drive-on shock absorber testers 10     *     1   Jul   2011
    Dual wheel removers 8     *     1   Jul   2011
    Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8     *     1   Jul   2011
    Engine cranes 10     *     1   Jul   2011
    Exhaust gas analysers for petrol engines:
        Computer operated 5     *     1   Jul   2011
        Standalone 10     *     1   Jul   2011
    Exhaust stands 11     *     1   Jul   2011
    Flywheel grinders 13     *     1   Jul   2011
    Hand tools 10     *     1   Jul   2011
    Headlight testers 7     *     1   Jul   2011
    Hydraulic brake hose machines 5     *     1   Jul   2011
    Hydraulic presses 10     *     1   Jul   2011
    Jacks:
        Floor jacks:
            Used for car and light truck repairs 3     *     1   Jul   2011
            Used for heavy vehicle repairs 5     *     1   Jul   2011
        Transmission jacks:
            Used for car and light truck repairs 8     *     1   Jul   2011
            Used for heavy vehicle repairs 5     *     1   Jul   2011
        Vehicle positioning jacks 3     *     1   Jul   2011
    Lathes 20     *     1   Jul   2011
    Measuring assets:
        Micrometers 10     *     1   Jul   2011
        Tension wrenches 5     *     1   Jul   2011
        Tyre pressure gauges 5     *     1   Jul   2011
    Noise level meters 5     *     1   Jul   2011
    Oil and grease delivery systems:
        Bunding:
            Polyethylene (PE) pallets 5     *     1   Jul   2011
            Rubber 3     *     1   Jul   2011
        Distribution lines:
            Polyethylene (PE) 5     *     1   Jul   2011
            Rubber 3     *     1   Jul   2011
            Steel 10     *     1   Jul   2011
        Guns and pumps 3     *     1   Jul   2011
        Reels:
            Plastic 3     *     1   Jul   2011
            Steel 7     *     1   Jul   2011
        Tanks (including waste oil tanks) 20     *     1   Jul   2011
    Oil filter crushers 10     *     1   Jul   2011
    Parts cleaners and washers 7     *     1   Jul   2011
    Pipe and tube benders 10     *     1   Jul   2011
    Pipe and tube saws and cutters 10     *     1   Jul   2011
    Power steering flushing systems 5     *     1   Jul   2011
    Pressure washers 4     *     1   Jul   2011
    Sand blasters 7     *     1   Jul   2011
    Spring compressors 5     *     1   Jul   2011
    Stillages 15     *     1   Jul   2011
    Storage shelving 10     *     1   Jul   2011
    Toolbox roller cabinets 7     *     1   Jul   2011
    Trolleys 10     *     1   Jul   2011
    Truck brake imbalance testers 5     *     1   Jul   2011
    Tyre conveyors:
        Horizontal 10     *     1   Jul   2011
        Vertical 8     *     1   Jul   2011
    Tyre fitting machines 5     *     1   Jul   2011
    Tyre inflation cages 10     *     1   Jul   2011
    Tyre inflators (automatic and manual) 3     *     1   Jul   2011
    Tyre spreaders 8     *     1   Jul   2011
    Vehicle hoists:
        Used for car and light truck repairs 10     *     1   Jul   2011
        Used for heavy vehicle repairs 20     *     1   Jul   2011
    Vehicle service and inspection lane assets:
        Control consoles 10     *     1   Jul   2011
        Data collection devices (including bar code readers, mobile recorders and transponders) 5     *     1   Jul   2011
        Floor unit assets:
            Axle and ball joint play testers or shakers 10     *     1   Jul   2011
            Roller brake testers 10     *     1   Jul   2011
            Shock absorber testers 10     *     1   Jul   2011
            Side slip testers 10     *     1   Jul   2011
            Speedometer tester 10     *     1   Jul   2011
            Suspension play detectors 10     *     1   Jul   2011
    Vehicle special tools 5     *     1   Jul   2011
    Waste oil evacuators 5     *     1   Jul   2011
    Welders:
        Electric 10     *     1   Jul   2011
        Oxy-acetylene 10     *     1   Jul   2011
    Wheel alignment machines 7     *     1   Jul   2011
    Wheel balancing machines 5     *     1   Jul   2011
    Wheel balancing plates, flanges and finger adaptors 5     *     1   Jul   2011
    Wheel lifters 5     *     1   Jul   2011
    Wheel lifter incorporating tyre spreaders 8     *     1   Jul   2011
    Work platform ladders 10     *     1   Jul   2011
Automotive body, paint and interior repair n.e.c.
(94129)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Car wash and detailing assets:
    Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10     *     1   Jul   2009
    Automatic car wash assets (including rollover and tunnel washes):
        Friction washer system assets (including gantry, rails and arches and driers) 10     *     1   Jul   2009
        Touch free pressure washer system assets (including gantry, rails and arches and driers) 10     *     1   Jul   2009
        Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15     *     1   Jul   2009
    Detailing assets:
        Steam cleaners 10     *     1   Jul   2009
        Vacuum cleaners 10     *     1   Jul   2009
    Hand and self serve car wash assets:
        Ceiling and wall booms 10     *     1   Jul   2009
    Large vehicle wash assets:
        Hoists 20     *     1   Jul   2009
        Side brush cleaning system assets 10     *     1   Jul   2009
    Support assets:
        Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10     *     1   Jul   2009
        Plant room assets:
            Air compressors
                Compressors - reciprocating 7     *     1   Jul   2009
                Compressors - screw 10     *     1   Jul   2009
            Boilers 20     *     1   Jul   2009
            Control systems 10     *     1   Jul   2009
            Pumps 12     *     1   Jul   2009
        Water treatment assets:
            Filter system assets (including reverse osmosis) 10     *     1   Jul   2009
            Tanks 20     *     1   Jul   2009
    Vending machines 5     *     1   Jul   2009
Smash repair assets:
    Air compressors 10     *     1   Jul   2009
    Dust extraction systems:
        Metal arms 15     *     1   Jul   2009
        Stationary vacuum dust collection units 5     *     1   Jul   2009
    Frame straightening assets:
        Aligning benches 15     *     1   Jul   2009
        Chassis measuring assets:
            Computerised 10     *     1   Jul   2009
            Manual 10     *     1   Jul   2009
    Hoists 20     *     1   Jul   2009
    Painting assets:
        Buffing machines 3     *     1   Jul   2009
        Infrared paint dryers:
            Heating arches 20     *     1   Jul   2009
            Mobile 7     *     1   Jul   2009
        Sanders 3     *     1   Jul   2009
        Spectrophotometers 4     *     1   Jul   2009
        Spray bake ovens 12     *     1   Jul   2009
        Spray guns 3     *     1   Jul   2009
        Spray gun washing machines 5     *     1   Jul   2009
    Vacuum dust collection mobile units 3     *     1   Jul   2009
    Waste water filtering system assets:
        Oil and water separators 15     *     1   Jul   2009
        Pumps 5     *     1   Jul   2009
        Tanks 15     *     1   Jul   2009
    Water pressure cleaners 3     *     1   Jul   2009
    Welders 5     *     1   Jul   2009
Other machinery and equipment repair and maintenance
(94290)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets:
    Field service assets:
        Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below
        Air compressors 8     *     1   Jul   2015
        Cranes 10     *     1   Jul   2015
        Cutting machines 8     *     1   Jul   2015
        Diagnostic assets 5     *     1   Jul   2015
        Lathes 5     *     1   Jul   2015
        Line boring machines 10     *     1   Jul   2015
        Milling machines 8     *     1   Jul   2015
        Turning machines 8     *     1   Jul   2015
        Trailers:
            Generally (including comb trailers and tilt trailers) - see Table B Motor vehicles and trailers
            Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10     *     1   Jul   2015
    Workshop assets:
        Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5     *     1   Jul   2015
        Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10     *     1   Jul   2015
        Battery chargers 5     *     1   Jul   2015
        Battery load testers 5     *     1   Jul   2015
        Bending machines:
            Folders 15     *     1   Jul   2015
            Pipe and tube benders 10     *     1   Jul   2015
            Press brakes 20     *     1   Jul   2015
        Brake shoe riveting machines 5     *     1   Jul   2015
        Brake testers (including in-ground and mobile roller brake testers) 10     *     1   Jul   2015
        Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15     *     1   Jul   2015
        Diagnostic, measuring and testing assets:
            Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10     *     1   Jul   2015
            Laptop diagnostic systems:
                Laptops - see Table B Computers, Laptops
                Machine interface units 3     *     1   Jul   2015
            Tyre pressure gauges 5     *     1   Jul   2015
            Vehicle specific diagnostic assets 5     *     1   Jul   2015
        Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10     *     1   Jul   2015
        Flange facers 5     *     1   Jul   2015
        Forklift attachments 10     *     1   Jul   2015
        Forklifts 11     *     1   Jul   2015
        Grinding machines (including gear grinding machines) 10     *     1   Jul   2015
        Guillotine shears 15     *     1   Jul   2015
        Heat treatment assets (including furnaces and quenches) 15     *     1   Jul   2015
        Hydraulic hose crimpers 10     *     1   Jul   2015
        Lathes:
            CNC lathes 10     *     1   Jul   2015
            Manual lathes 20     *     1   Jul   2015
        Lifting assets:
            Cranes:
                Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15     *     1   Jul   2015
                Overhead cranes 25     *     1   Jul   2015
                Pick & carry cranes/yard cranes 10     *     1   Jul   2015
                Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15     *     1   Jul   2015
            Hoists 10     *     1   Jul   2015
            Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5     *     1   Jul   2015
            Scissor lifts 15     *     1   Jul   2015
            Vehicle lifters (including mobile column lifts and post hoists) 20     *     1   Jul   2015
        Machining centres 10     *     1   Jul   2015
        Milling machines (including bed mills and universal mills) 10     *     1   Jul   2015
        Oil recovery, service and treatment assets:
            Collection vessels/tanks 20     *     1   Jul   2015
            Dangerous goods containers 15     *     1   Jul   2015
            Pumps 5     *     1   Jul   2015
        Painting assets:
            Buffing machines 3     *     1   Jul   2015
            Paint agitators 3     *     1   Jul   2015
            Space heaters 10     *     1   Jul   2015
            Spray booths 15     *     1   Jul   2015
            Spray gun washing machines 5     *     1   Jul   2015
        Parts washing machines 7     *     1   Jul   2015
        Pipe cutting machines 10     *     1   Jul   2015
        Plasma cutters 10     *     1   Jul   2015
        Presses:
            Hydraulic presses 10     *     1   Jul   2015
            Punch and shear machines 15     *     1   Jul   2015
        Saws (including band saws and cold cut saws) 10     *     1   Jul   2015
        Stands (including axle stands, engine stands and transmission stands) 10     *     1   Jul   2015
        Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10     *     1   Jul   2015
        Surface preparation assets:
            Abrasive blasting assets:
                Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10     *     1   Jul   2015
                Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12     *     1   Jul   2015
                Blast booths/chambers 12     *     1   Jul   2015
                Dust collection and ventilation systems 12     *     1   Jul   2015
            Pressure cleaners/washers 4     *     1   Jul   2015
        Toolboxes and toolbox roller cabinets 7     *     1   Jul   2015
        Tooling:
            Moulds 7     *     1   Jul   2015
            Press brake dies 10     *     1   Jul   2015
            Tooling for lathes, machining centres, milling machines and other machine tools 7     *     1   Jul   2015
            Vehicle specific specialised tooling 5     *     1   Jul   2015
            Workholding devices (including jigs and fixtures) 7     *     1   Jul   2015
        Tools:
            Hand tools (manually operated) 10     *     1   Jul   2015
            Hand held power tools (air, battery and electric) 3     *     1   Jul   2015
            Power packs 5     *     1   Jul   2015
            Torque/tension wrenches 5     *     1   Jul   2015
            Torque wrench pumps (pneumatic and electric driven) 5     *     1   Jul   2015
        Trolleys (including powered and electrodrive trolleys) 10     *     1   Jul   2015
        Turning machines 10     *     1   Jul   2015
        Waste water recovery and treatment assets:
            Grease traps 10     *     1   Jul   2015
            Pumps 5     *     1   Jul   2015
            Tanks and separators 15     *     1   Jul   2015
        Waterjet cutting machines 10     *     1   Jul   2015
        Weight scales (corner weight) 10     *     1   Jul   2015
        Welding assets:
            Welders (including ARC, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10     *     1   Jul   2015
            Weld tables and positioners (including rotary tables) 10     *     1   Jul   2015
            Welding helmets incorporating respirators 3     *     1   Jul   2015
            Wire feeders 5     *     1   Jul   2015
        Wheel service assets:
            Bead breaker kits 5     *     1   Jul   2015
            Tyre changers 5     *     1   Jul   2015
            Wheel aligners 7     *     1   Jul   2015
            Wheel balancers 5     *     1   Jul   2015
            Wheel handlers and lifters 5     *     1   Jul   2015
            Wheel play detectors 10     *     1   Jul   2015
        Work benches and tables 15     *     1   Jul   2015
Hairdressing and beauty services
(95110)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Beauty industry assets:
    Electrical treatment assets:
        Faradic, galvanic, high frequency and multi function units 10     *     1   Jul   2010
        Light therapy units (including intense pulse light (IPL) systems) 10     *     1   Jul   2010
        Micro dermabrasion units 5     *     1   Jul   2010
    Hydrotherapy assets:
        Spa capsules 10     *     1   Jul   2010
        Vichy shower units 10     *     1   Jul   2010
        Wet tables 10     *     1   Jul   2010
    Massage and treatments beds:
        Dry hydrotherapy (including flotation) 7     *     1   Jul   2010
        Electronic 7     *     1   Jul   2010
        Non electronic (including folding) 10     *     1   Jul   2010
    Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10     *     1   Jul   2010
    Sterilisation processing assets (including autoclaves and hot towel cabinets) 5     *     1   Jul   2010
Hairdressing industry assets:
    Barber chairs 15     *     1   Jul   2010
    Coffee making machines (including espresso and drip filter type) 5     *     1   Jul   2010
    Cutting chairs (including styling chairs and cutting stools) 10     *     1   Jul   2010
    Cutting and styling workstations, freestanding 10     *     1   Jul   2010
    Display shelving, freestanding 10     *     1   Jul   2010
    Hairdryers and heat accelerator machines (excluding hand held) 15     *     1   Jul   2010
    Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10     *     1   Jul   2010
    Shampoo units and wash lounges, freestanding 10     *     1   Jul   2010
Funeral, crematorium and cemetery services
(95200)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Funeral directors' plant 20 1   Jan   2001
Laundry and dry cleaning services
(95310)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Carpet, upholstery and rug cleaning services assets:
    Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5     *     1   Jul   2010
    Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5     *     1   Jul   2010
    Drying and restoration assets (including air movers and dehumidifiers) 5     *     1   Jul   2010
    Extractors for carpet and upholstery cleaning:
        Spot extractors (including portable handheld and brief case size extractors for stain removal) 3     *     1   Jul   2010
        Others (including walk behind and self-contained carpet extractors) 5     *     1   Jul   2010
        Truck or van mounted 10     *     1   Jul   2010
    Vacuum cleaners:
        Backpack and pull along machines 3     *     1   Jul   2010
        Other portable cleaners (including upright machines) 5     *     1   Jul   2010
Dry cleaning and laundry assets:
    Dry cleaning machines 12     *     1   Jul   2011
    Washers:
        Continuous batch washer systems (including washers, moisture extraction units and dryers) 17     *     1   Jul   2011
        Extractors, standalone 12     *     1   Jul   2011
Drying assets:
    Tumble dryers, standalone 12     *     1   Jul   2011
    Tunnel dryers and garment finishers (including steam cabinets) 15     *     1   Jul   2011
Finishing assets:
    Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13     *     1   Jul   2011
    Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10     *     1   Jul   2011
    Presses (including flat, utility and scissor legger presses):
        Air operated, semi automatic 15     *     1   Jul   2011
        Manual 20     *     1   Jul   2011
    Roller ironers 17     *     1   Jul   2011
Support assets:
    Air vacuum units, standalone 10     *     1   Jul   2011
    Control systems 10     *     1   Jul   2011
    Heat seal machines for labelling laundry items 10     *     1   Jul   2011
    Hot water systems 12     *     1   Jul   2011
    Ironing and spotting boards and tables:
        Vacuum operated 10     *     1   Jul   2011
        Non vacuum operated 15     *     1   Jul   2011
    Laundry handling assets:
        Conveyors and garment sorting and storage systems 15     *     1   Jul   2011
        Hoppers 20     *     1   Jul   2011
        Monorail and bag loading systems 20     *     1   Jul   2011
        Tipplers 10     *     1   Jul   2011
    Pipes 20     *     1   Jul   2011
    Soap dispenser machines 20     *     1   Jul   2011
    Trolleys and bins:
        Generally 10     *     1   Jul   2011
        Stainless steel 15     *     1   Jul   2011
    Waste water treatment and recycling system assets:
        Filters (including carbon and sand) 10     *     1   Jul   2011
        Lint shakers (including circular vibratory screens) 20     *     1   Jul   2011
        Ozone generators and UV sterilisers 7     *     1   Jul   2011
        Pumps 5     *     1   Jul   2011
        Tanks 20     *     1   Jul   2011
Photographic film processing
(95320)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Binding assets:
    Binders 7     *     1   Jul   2017
    Building-in machines 15     *     1   Jul   2017
    Casemakers 8     *     1   Jul   2017
    Casing-in machines 7     *     1   Jul   2017
    Comb binders (including ring wire binders and spiral binders) 5     *     1   Jul   2017
    Cutting machines (guillotines) 10     *     1   Jul   2017
    Die cutting machines 15     *     1   Jul   2017
    Folding machines 10     *     1   Jul   2017
    Glue binders 6     *     1   Jul   2017
    Hole punching machines 7     *     1   Jul   2017
    Sewing machines 5     *     1   Jul   2017
    Stich liners 5     *     1   Jul   2017
Finishing assets:
    Laminators:
        Cold 10     *     1   Jul   2017
        Heat assisted 7     *     1   Jul   2017
        Vacuum press 23     *     1   Jul   2017
    UV coaters 7     *     1   Jul   2017
Framing assets:
    Automatic measuring stops 10     *     1   Jul   2017
    Board and glass wall cutters 12     *     1   Jul   2017
    Dust extractors 10     *     1   Jul   2017
    Mat cutters 10     *     1   Jul   2017
    Mitre guillotines 25     *     1   Jul   2017
    Mitre saws 10     *     1   Jul   2017
    Trimmers 15     *     1   Jul   2017
    Underpinners 15     *     1   Jul   2017
    Vinyl cutters 5     *     1   Jul   2017
Printing assets:
    Colour matching booths 10     *     1   Jul   2017
    Digital minilabs:
        Dry:
            Commercial 5     *     1   Jul   2017
            Compact 3     *     1   Jul   2017
        Wet 10     *     1   Jul   2017
    Digital presses 5     *     1   Jul   2017
    Film processers 10     *     1   Jul   2017
    Heat presses:
        Automatic, manual, mug and multipurpose 4     *     1   Jul   2017
        Large format flatbed 6     *     1   Jul   2017
    ID card printers 10     *     1   Jul   2017
    Kiosks 5     *     1   Jul   2017
    Large format flatbed digital printers 5     *     1   Jul   2017
    Laser cutters (incorporating laser printing):
        Desktop 3     *     1   Jul   2017
        Floor mounted 7     *     1   Jul   2017
    Photo calibration monitors 8     *     1   Jul   2017
    Photo scanners (including photo and film scanners) 9     *     1   Jul   2017
    Roll to roll printers 15     *     1   Jul   2017
    Textile printers (including direct to fabric printers and direct to garment printers) 5     *     1   Jul   2017
    Wide format printers:
        Dye sublimation (including desktop) 5     *     1   Jul   2017
        Solvent 4     *     1   Jul   2017
        Specialist photo 6     *     1   Jul   2017
Parking services
(95330)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Car park operation assets - see Table B Car park assets

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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