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.

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

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).