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    This document has been Withdrawn.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).

V

V
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Vending machines 5     *     1 Jul 2001
Ventilation fans (excluding ducting, piping and vents) 20     *     1 Jan 2005


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