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    This document has been Withdrawn.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).

Rental, hiring and real estate services - (66110 to 67200)

RENTAL, HIRING AND REAL ESTATE SERVICES
(66110 to 67200)
Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry.
Rental and hiring services (except real estate)
(66110 to 66400)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air Compressors:
    Compressors - reciprocating 7     *     1 Jul 2005
    Compressors - rotary screw 10     *     1 Jul 2005
Compaction:
    Compactors - flat plate 8     *     1 Jul 2005
    Compactors - vertical rammer 6     *     1 Jul 2005
Concreting assets:
    Brick/paving saws 5     *     1 Jul 2005
    Concrete demolition saws 3     *     1 Jul 2005
    Concrete kibble buckets 15     *     1 Jul 2005
    Concrete mixers 4     *     1 Jul 2008
    Concrete trowels:
        Ride on 7     *     1 Jul 2008
        Walk behind 5     *     1 Jul 2008
    Concrete surface preparation assets (including floor grinders, planers and scarifers) 5     *     1 Jul 2008
    Concrete vibrators:
        Brushcutter style 5     *     1 Jul 2008
        Drive units 6     *     1 Jul 2008
        Flexible shaft pumps 6     *     1 Jul 2008
        Vibrating shafts 3     *     1 Jul 2008
    Concrete wheeled saws 6     *     1 Jul 2005
Elevating work platforms (EWPs):
    Boom lifts (including knuckle and telescopic boom lifts) 15     *     1 Jul 2015
    Personnel lifts 10     *     1 Jul 2015
    Scissor lifts 10     *     1 Jul 2015
Generators:
    Cables 5     *     1 Jul 2005
    Distribution boards 10     *     1 Jul 2005
    Diesel 10     *     1 Jul 2005
    Petrol 5     *     1 Jul 2005
    Generator with attached lighting plant 10     *     1 Jul 2005
Household assets:
    Clothes dryers 5     *     1 Jan 2006
    DVD players 5     *     1 Jan 2006
    Dishwashers 8     *     1 Jan 2006
    Evaporative coolers, portable 5     *     1 Jan 2006
    Freezers 6     *     1 Jan 2006
    Microwave ovens 6     *     1 Jan 2006
    Refrigerators 6     *     1 Jan 2006
    Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5     *     1 Jan 2006
    Surround sound systems (incorporating audio-video receivers and speakers) 5     *     1 Jan 2006
    Television sets 8     *     1 Jan 2006
    Vacuum cleaners, portable 5     *     1 Jan 2006
    Video cassette recorder systems (VCR) 5     *     1 Jan 2006
    Washing machines 6     *     1 Jan 2006
Ladders (including stepladders, work platforms extension ladders, trestles and planks):
    Aluminium 4     *     1 Jul 2015
    Fibreglass 4     *     1 Jul 2015
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10     *     1 Jul 2014
Power tools:
    Chainsaws 3     *     1 Jul 2005
    Hand tools - air 5     *     1 Jul 2005
    Hand tools - battery 3     *     1 Jul 2008
    Hand tools - electric 5     *     1 Jul 2005
    Jackhammers - air 7     *     1 Jul 2005
    Jackhammers - electric 3     *     1 Jul 2005
    Nail guns - air 3     *     1 Jul 2005
Recreational vehicles:
    Campervans and motorhomes:
        Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5     *     1 Jul 2015
        Vehicles having a gross vehicle mass of 3 tonnes or less 8     *     1 Jul 2015
    Caravans and camper trailers 12     *     1 Jul 2015
Rental cars [43] 5     *     1 Jul 2016
Scaffolding:
    Aluminium 5     *     1 Jul 2015
    Fibreglass 5     *     1 Jul 2015
    Steel 15     *     1 Jul 2015
Traffic management assets:
    Crash prevention assets:
        Barriers:
            Concrete 30     *     1 Jan 2006
            Plastic 5     *     1 Jan 2006
        Crash attenuators (truck mounted) 10     *     1 Jan 2006
    Road marking assets:
        < 100 litre capacity 5     *     1 Jan 2006
        100 to 500 litre capacity 9     *     1 Jan 2006
        > 500 litre capacity 11     *     1 Jan 2006
        Line grinders (walk behind) 5     *     1 Jan 2006
    Traffic management signs:
        Arrow boards 10     *     1 Jan 2006
        Speed observation signs 10     *     1 Jan 2006
        Traffic lights - mobile 10     *     1 Jan 2006
        Variable message signs 10     *     1 Jan 2006
    Static signage (including safety cones, barricades, warning signs and bollards) 3     *     1 Jan 2006
Video recorder or equipment hiring 6 ⅔ 1 Jan 2001
Video tapes and games hiring ½     *     1 Jan 2001
Welders:
    Diesel 10     *     1 Jul 2005
    Electric 5     *     1 Jul 2005
Note: where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability.
Residential property operators [44]
(67110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Assets generally:
    Air conditioning assets (excluding ducting, pipes and vents):
        Air handling units 20     *     1 Jul 2003
        Chillers:
            Absorption 25     *     1 Jul 2003
            Centrifugal 20     *     1 Jul 2003
            Volumetrics (including reciprocating, rotary, screw, scroll):
                Air-cooled 15     *     1 Jul 2003
                Water-cooled 20     *     1 Jul 2003
        Condensing sets 15     *     1 Jul 2003
        Cooling towers 15     *     1 Jul 2003
        Damper motors (including variable air volume box controller) 10     *     1 Jul 2003
        Fan coil units (connected to condensing set) 15     *     1 Jul 2003
        Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10     *     1 Jul 2003
        Packaged air conditioning units 15     *     1 Jul 2003
        Pumps 20     *     1 Jul 2003
        Room units 10     *     1 Jul 2003
    Ceiling fans 5     *     1 Jul 2004
    Clocks, electric 10     *     1 Jul 2004
    Digital peep holes 10     *     1 Jul 2019
    DVD players 5     *     1 Jul 2004
    Door closers 10     *     1 Jul 2004
    Door stops, freestanding 10     *     1 Jul 2004
    Escalators (machinery and moving parts) 20     *     1 Jan 2003
    Evaporative coolers:
        Fixed (excluding ducting and vents) 15     *     1 Jul 2019
        Portable 10     *     1 Jul 2005
    Floor coverings (removable without damage):
        Carpet 8     *     1 Jul 2019
        Floating timber 15     *     1 Jul 2004
        Linoleum 10 1 Jan 2001
        Vinyl 10 1 Jan 2001
    Furniture, freestanding 13 ⅓ 1 Jan 2001
    Garbage bins 10     *     1 Jul 2004
    Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001
    Generators 20 1 Jan 2001
    Gym assets:
        Cardiovascular 5     *     1 Jul 2004
        Resistance 10     *     1 Jul 2004
    Hand dryers, electrical 10 1 Jan 2001
    Heaters:
        Fixed:
            Electric 15     *     1 Jul 2004
            Gas:
                Ducted central heating unit 20     *     1 Jul 2004
                Other 15     *     1 Jul 2004
        Freestanding 15     *     1 Jul 2004
    Home automation control assets 10     *     1 Jul 2019
    Hot water systems (excluding piping):
        Electric 12     *     1 Jul 2004
        Gas 12     *     1 Jul 2004
        Solar 15     *     1 Jul 2004
    Hydronic assets:
        Controls 10     *     1 Jul 2019
        Water heaters 15     *     1 Jul 2019
    Intercom system assets 10     *     1 Jul 2004
    Lifts (including hydraulic and traction lifts) 30     *     1 Jan 2003
    Lights:
        Fittings (excluding hardwired) 5     *     1 Jul 2004
        Freestanding 5     *     1 Jul 2004
        Shades, removable 5     *     1 Jul 2004
    Linen 5     *     1 Jul 2004
    Master antenna television (MATV) assets:
        Amplifiers 10     *     1 Jul 2004
        Modulators 10     *     1 Jul 2004
        Power sources 10     *     1 Jul 2004
    Mirrors, freestanding 15     *     1 Jul 2004
    Radios 10 1 Jan 2001
    Rugs 7     *     1 Jul 2004
    Skylights:
        Controls 10     *     1 Jul 2019
        Motors 10     *     1 Jul 2019
    Solar power generating system (incorporating batteries, inverters, solar panels, regulators) 20     *     1 Jul 2004
    Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7     *     1 Jul 2004
    Surround sound systems (incorporating audio-video receivers and speakers) 10     *     1 Jul 2004
    Telecommunications assets:
        Cordless phones 4     *     1 Jul 2004
        Telephone hand sets 6     *     1 Jul 2019
        Telephone systems - see Table B Telephony
    Television antennas, freestanding 5     *     1 Jul 2004
    Television sets 8     *     1 Jul 2019
    Vacuum cleaners:
        Ducted:
            Hoses 10     *     1 Jul 2004
            Motors 10     *     1 Jul 2004
            Wands 10     *     1 Jul 2004
        Portable 10 1 Jan 2001
    Ventilation fans 20     *     1 Jul 2004
    Video cassette recorder systems (VCRs) 5     *     1 Jul 2004
    Water pumps:
        Multi-storey 20     *     1 Jul 2019
        Rainwater tanks 5     *     1 Jul 2019
        Single residence pressure pumps 8     *     1 Jul 2019
    Window blinds, internal 10     *     1 Jul 2004
    Window curtains 6     *     1 Jul 2004
    Window shutters, automatic:
        Controls 10     *     1 Jul 2004
        Motors 10     *     1 Jul 2004
Bathroom assets:
    Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 3     *     1 Jul 2019
    Exhaust fans (including light/heating) 10     *     1 Jul 2004
    Heated towel rails, electric 10     *     1 Jul 2004
    Shower curtains (excluding curtain rods and screens) 2     *     1 Jul 2004
    Spa bath pumps 10     *     1 Jul 2019
Fire control assets:
    Alarms:
        Heat 6     *     1 Jul 2004
        Smoke 6     *     1 Jul 2004
    Detection and alarm systems:
        Alarm bells 12     *     1 Jul 2004
        Detectors (including addressable manual call points, heat, multi type and smoke) 20     *     1 Jul 2004
        Fire indicator panels 12     *     1 Jul 2004
    Emergency warning and intercommunication systems (EWIS):
        Master emergency control panels 12     *     1 Jul 2004
        Speakers 12     *     1 Jul 2004
        Strobe lights 12     *     1 Jul 2004
        Warden intercom phones (WIPs) 12     *     1 Jul 2004
    Extinguishers 15     *     1 Jul 2004
    Hoses and nozzles 10     *     1 Jul 2004
    Pumps (including diesel and electric) 25     *     1 Jul 2004
    Stair pressurisation assets:
        AC variable speed drives (VSDs) 10     *     1 Jul 2004
        Pressurisation and extraction fans 25     *     1 Jul 2004
        Sensors 10     *     1 Jul 2004
Kitchen assets:
    Cook tops 12     *     1 Jul 2004
    Crockery 5     *     1 Jul 2004
    Cutlery 5     *     1 Jul 2004
    Dishwashers 8     *     1 Jul 2019
    Freezers 12     *     1 Jul 2004
    Garbage disposal units 10     *     1 Jul 2004
    Microwave ovens 8     *     1 Jul 2019
    Ovens 12     *     1 Jul 2004
    Range hoods 12     *     1 Jul 2004
    Refrigerators 12     *     1 Jul 2004
    Stoves 12     *     1 Jul 2004
    Water filters, electrical 15     *     1 Jul 2004
Laundry assets:
    Clothes dryers 7     *     1 Jul 2019
    Ironing boards, freestanding 5     *     1 Jul 2019
    Irons 5     *     1 Jul 2004
    Washing machines 8     *     1 Jul 2019
Outdoor assets:
    Automatic garage doors:
        Controls 5     *     1 Jul 2004
        Motors 10     *     1 Jul 2004
    Barbecue assets:
        Fixed barbecue assets:
            Sliding trays and cookers 10     *     1 Jul 2004
        Freestanding barbecues 5     *     1 Jul 2004
    Floor carpet (including artificial grass and matting) 5     *     1 Jul 2004
    Folding arm awnings:
        Controls 10     *     1 Jul 2019
        Motors 10     *     1 Jul 2019
    Furniture, freestanding 5     *     1 Jul 2004
    Gardening watering installations:
        Control panels 5     *     1 Jul 2004
        Pumps 5     *     1 Jul 2004
        Timing devices 5     *     1 Jul 2004
    Garden lights, solar 5     *     1 Jul 2019
    Garden sheds, freestanding 15     *     1 Jul 2004
    Gates, electrical:
        Controls 5     *     1 Jul 2004
        Motors 10     *     1 Jul 2004
    Operable pergola louvres:
        Controls 15     *     1 Jul 2004
        Motors 15     *     1 Jul 2004
    Rainwater tanks:
        Galvanised steel 25     *     1 Jul 2019
        Polyethylene 15     *     1 Jul 2019
    Roller blinds
        Controls 10     *     1 Jul 2019
        Motors 10     *     1 Jul 2019
    Sauna heating assets 15     *     1 Jul 2004
    Sewage treatment assets:
        Controls 8     *     1 Jul 2004
        Motors 8     *     1 Jul 2004
    Spas:
        Fixed spa assets:
            Chlorinators 10     *     1 Jul 2019
            Filtration assets (including pumps) 10     *     1 Jul 2019
            Heaters (electric or gas) 15     *     1 Jul 2004
        Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17     *     1 Jul 2004
    Swimming pool assets:
        Chlorinators 10     *     1 Jul 2019
        Cleaning assets 7     *     1 Jul 2004
        Covers (including blankets) 8     *     1 Jul 2019
        Filtration assets (including pumps) 10     *     1 Jul 2019
        Heaters:
            Electric 15     *     1 Jul 2004
            Gas 15     *     1 Jul 2004
            Solar 20     *     1 Jul 2004
    Tennis court assets:
        Cleaners 3     *     1 Jul 2004
        Drag brooms 3     *     1 Jul 2004
        Nets 5     *     1 Jul 2004
        Rollers 3     *     1 Jul 2004
        Umpire chairs 15     *     1 Jul 2004
Security and monitoring assets:
    Access control systems:
        Code pads 5     *     1 Jul 2004
        Door controllers 5     *     1 Jul 2004
        Readers:
            Proximity 7     *     1 Jul 2004
            Swipe card 3     *     1 Jul 2004
    CCTV systems:
        Cameras 4     *     1 Jul 2004
        Monitors 4     *     1 Jul 2004
        Recorders:
            Digital 4     *     1 Jul 2004
            Time lapse 2     *     1 Jul 2004
        Switching units (including multiplexes) 5     *     1 Jul 2004
    Security systems:
        Code pads 5     *     1 Jul 2004
        Control panels 5     *     1 Jul 2004
        Detectors (including passive infrared, photo sensors and vibration) 5     *     1 Jul 2004
        Global System for Mobiles (GSM) Units 5     *     1 Jul 2004
        Noise makers (including bells and sirens) 5     *     1 Jul 2004
Non-residential property operators
(67120)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Commercial office building assets:
    Boilers 20     *     1 Jul 2005
    Boiler pumps 5     *     1 Jul 2005
    Building maintenance units 35     *     1 Jul 2005
    Carpets 8     *     1 Jul 2005
    Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15     *     1 Jul 2005
    Hot water installations (excluding commercial boilers and piping) 15     *     1 Jul 2005
    Power supply assets:
        Emergency or standby:
            Generator assets:
                Acoustic hoods and canopies 20     *     1 Jul 2005
                Generators (incorporating attached engine management and generator monitoring instruments) 25     *     1 Jul 2005
                Power management units 15     *     1 Jul 2005
        Lighting control systems (microprocessor based) 5     *     1 Jul 2014
        Uninterruptible power supply (UPS) systems:
            Line interactive types 5     *     1 Jul 2013
            On line double conversion types 10     *     1 Jul 2013
    Window blinds 20     *     1 Jul 2005


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