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  • Capital allowances: draft effective life of working dogs

    We are seeking feedback on the draft list of effective lives for working dogs.

    Comments are open until 30 April 2019.

    Proposed new determinations

    We propose to add the following list of effective life determinations to the Commissioner of Taxation's schedule to apply to assets purchased (or otherwise first used or installed ready-to-use) on or after 1 July 2019 (within the meaning of section 40-95 of the Income Tax Assessment Act 1997).

    Table B - general assets

    All effective lives proposed in this determination take effect from 1 July 2019.


    Life (years)

    Working dogs (including certified therapy dogs used by qualified therapists, detection dogs, guard dogs, performing dogs, police dogs and security dogs, but excluding assistance dogs (such as guide dogs, hearing dogs and service dogs), pet dogs, racing dogs, support dogs, and working dogs used in primary production)


    See also:

    • TR 2018/4Income tax: effective life of depreciating assets

    Tell us what you think

    We welcome your comments and feedback on these draft effective lives. If you disagree with a proposed effective life, tell us why a different effective life should be recommended.

    Provide your comments or questions to Scott Harris by 30 April 2019 by:

      Last modified: 15 Apr 2019QC 58541