• Extracts from Taxation Ruling IT 2685 and Taxation Ruling TR 2000/18-effective lives

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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Item

    Effective life in years given in

    IT 2685

    TR 2000/18

    Air conditioners

    • ducted
    • room units
     

     

    15
    10

     

    13 1/3
    10

    Alarms

    20

    20

    Calculators, electronic

    10

    10

    Carpets, business premises

    5

    5

    Cash registers

    7

    6 2/3

    Chainsaw

    3

    2

    Computers

    5

    4

    Curtains and drapes

    7

    6 2/3

    Electric hand tools

    5

    5

    Electric vacuum cleaners

    10

    10

    Furniture

    15

    13 1/3

    Hot water service

    20

    20

    Libraries

    10

    10

    Lights, fluorescent

    20

    20

    Loose hand tools

    full replacement cost

    5

    Motor vehicles

    buses

    • carry 9 or more
    • carry fewer than 9
     

    cars

    • taxis
    • other
     

    trucks

    • carry 1 tonne or more
    • carry less than 1 tonne
     

     

     

    7
    7

     

    4
    7

     

    7
    7

     

     

    6 2/3
    6 2/3

     

    4
    6 2/3

     

    6 2/3
    6 2/3

    Photocopiers

    10

    5

    Television sets

    10

    10

    Washing machines

    7

    6 2/3

    Houses and flats let furnished

    blind, venetian

    carpets

    curtains and drapes

    electric bed

    electric clock

    electric heater

    furniture and fittings

    garbage unit, compacting

    hot water service

    lawn mowers

    • motor
    • self-propelled
     

    linoleum and similar floor coverings

    microwave ovens

    radios

    refrigerators

    stoves

    television sets

    vacuum cleaners

    washing machines

     

    20

    10

    7

    15

    15

    10

    15

    7

    20

     

    7
    5

    10

    7

    10

    15

    20

    10

    10

    7

     

    20

    10

    6 2/3

    13 1/3

    13 1/3

    10

    13 1/3

    6 2/3

    20

     

    6 2/3
    5

    10

    6 2/3

    10

    13 1/3

    20

    10

    10

    6 2/3

    Note

    To find out which effective life you should use for a particular item-see Effective life.

    Last modified: 01 Jun 2005QC 27399