ato logo
Search Suggestion:

Examples of effective lives - from Taxation Ruling TR 2000/18

Last updated 7 April 2020

Depreciating asset

Effective life in years given in TR 2000/18 (as at 1 July 2004)

Carpets

 

-in business places, picture theatres, hotels, etc

5

-in professional chambers

10

-in ten-pin bowling centres

4

Cash registers

6 2/3

Computers

 

-generally

4

-laptops

3

Curtains and drapes

6

Fire extinguishers

15

Hot water systems (excluding piping)

12

Lawn mower

 

-motor

6 2/3

-self propelled

5

Library (professional)

10

Motor vehicles, etc

 

-cars

 

-generally

8

-hire and travellers' cars

5

-taxis

4

-motor cycles and scooters

6 2/3

Photocopying machines

5

Power tools (hand operated)

5

Televisions (not used for hire)

10

Tools (loose)

5

Vacuum cleaners (electric)

10

QC27597