Taxation Ruling

TR 2022/1

Income tax: effective life of depreciating assets (applicable from 1 July 2022)

Please note that the PDF version is the authorised version of this ruling.

This Ruling, which applies from 1 July 2022, replaces TR 2021/3 (see paragraph 6 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 machines	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
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

References

ATO references:
NO 1-SY3H7A0

Previous Rulings/Determinations:
TR 2017/2
TR 2018/4
TR 2019/5
TR 2020/3
TR 2021/3

ISSN: 2205-6122

Subject References:
depreciation
depreciation rate
effective life

Business Line: PGI

Legislative References:
ITAA 1997 Div 40
ITAA 1997 40-25
ITAA 1997 40-25(7)
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 40-102(5)
ITAA 1997 40-105
ITAA 1997 40-110
ITAA 1997 40-345(2)
IT(TP)A 1997 Subdiv 40-BB

Other References:
Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2022

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