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  • Draft effective life of plastic safety screens

    We are seeking your comments on the draft effective life of plastic safety screens (commonly referred to as 'sneeze screens') by 16 December 2021.

    Proposed new determinations

    We propose adding the following asset to the list of effective life determinations to the Commissioner's schedule to apply to assets purchased (or otherwise first used or installed ready to use) on or after 1 July 2022 (within the meaning of section 40-95 of the Income Tax Assessment Act 1997).

    Table: under the heading P in Table B of the Commissioner's schedule

    Proposed new determination

    Effective life (years)

    Plastic safety screens (including sneeze screens)


    Tell us what you think

    If you have an interest in this draft effective life we invite you to comment. If you disagree with a proposed effective life, tell us why a different effective life should be recommended.

    Send your comments or questions by 16 December 2021:

      Last modified: 08 Nov 2021QC 67266