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Examples of effective lives - from Taxation Ruling TR 2000/18 (as at 1 July 2005)

Last updated 17 July 2006

Depreciating asset

Effective life in years given in TR 2000/18 (as at 1 July 2005)

Carpets

-

- in commercial office buildings

8

- in ten-pin bowling centres

4

Computers

-

- generally

4

- laptops

3

Curtains and drapes

6

Fire extinguishers

15

Hot water installations for commercial office buildings (excluding commercial boilers and piping)

15

Lawn mower

-

- motor

6 2/3

- self propelled

5

Library (professional)

10

Motor vehicles

-

- cars generally

8

- hire and travellers' cars

5

- taxis

4

- motor cycles and scooters

6 2/3

Office machines and equipment

-

- Photocopying machines

5

Point of sale assets

-

- cash registers, standalone type

10

Power tools (hand operated)

5

Television receivers

-

- generally

10

Tools (loose)

5

Vacuum cleaners (electric)

10

QC27742