Taxation Ruling

TR 2020/3

Income tax: effective life of depreciating assets (applicable from 1 July 2020)

Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.

This document has been Withdrawn.
View the Withdrawal notice for this document.
This Ruling, which applies from 1 July 2020, replaces TR 2019/5 (see paragraph 5 of this Ruling for further details).

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
Partswashing 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
Cemetery assets:
Casket lowering devices	10	*	1 Jul 2020
Mini excavators and skid steer loaders	10	*	1 Jul 2020
Crematorium assets:
Ash processors/granulators	7	*	1 Jul 2020
Cremators	20	*	1 Jul 2020
Dust collection assets	10	*	1 Jul 2020
Funeral assets:
Bench seating	10	*	1 Jul 2020
Broadcasting equipment (including audio visual devices and streaming equipment)	5	*	1 Jul 2020
Church trolleys/trucks	15	*	1 Jul 2020
Coffin racks	13	*	1 Jul 2020
Engravers:
Electronic/laser cutters	7	*	1 Jul 2020
Manual	20	*	1 Jul 2020
Lecterns	15	*	1 Jul 2020
Scissor lift tables - see Table B Loading bay assets
General assets:
Funeral coaches/hearses	15	*	1 Jul 2020
Mortuary cots/stretchers	15	*	1 Jul 2020
Refrigeration assets:
Cool rooms - see Table B Refrigeration assets
Refrigeration racks	20	*	1 Jul 2020
Scales:
Animal scales	5	*	1 Jul 2020
Platform scales - see Table B
Transfer vehicles (including fitouts) - see Table B Motor vehicles and trailers - Generally
Mortuary assets:
Embalming machines	10	*	1 Jul 2020
Embalming/morgue tables	15	*	1 Jul 2020
Floor coverings - linoleum and vinyl (removable without damage)	15	*	1 Jul 2020
Hoists and lifting machines	10	*	1 Jul 2020
Hydro-aspirators	10	*	1 Jul 2020

*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-L24N0H0

Previous Rulings/Determinations:
TR 2020/3W
TR 2014/4
TR 2015/2
TR 2016/1
TR 2017/2
TR 2018/4
TR 2019/5

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 2020 (No. 2)

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