Taxation Ruling
TR 2013/4
TR 2013/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2013)
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TR 2013/4 - ANZSIC categories in Table A
| Page | |
| AGRICULTURE, FORESTRY AND FISHING | 18 |
| Agriculture | 20 |
| Sheep farming | 23 |
| Beef cattle farming | 23 |
| Beef cattle feedlots | 24 |
| Dairy cattle farming | 25 |
| Nursery and floriculture production | 26 |
| Mushroom growing | 28 |
| Hydroponics | 28 |
| Vegetable and cane growing | 29 |
| Fruit growing | 30 |
| Coffee, olive and tree nut growing | 31 |
| Poultry farming for breeding, eggs and meat | 32 |
| Poultry hatcheries | 33 |
| Pig farming | 34 |
| Aquaculture | 35 |
| Forestry and logging | 37 |
| Fishing | 37 |
| MINING | 37 |
| Coal mining | 41 |
| Oil and gas extraction | 42 |
| Iron ore mining | 45 |
| Gold ore mining | 45 |
| Mineral sand mining | 46 |
| Nickel ore mining | 47 |
| Construction material mining | 47 |
| Petroleum exploration services | 48 |
| Mineral exploration services | 48 |
| MANUFACTURING | 49 |
| Meat processing | 49 |
| Poultry processing | 54 |
| Cured meat and smallgoods manufacturing | 55 |
| Dairy product manufacturing | 55 |
| Fruit and vegetable processing | 56 |
| Oil and fat manufacturing | 58 |
| Grain mill product manufacturing | 60 |
| Cereal and pasta product manufacturing | 61 |
| Bakery product manufacturing | 63 |
| Bakery product manufacturing (non factory based) | 64 |
| Sugar manufacturing | 65 |
| Confectionery manufacturing | 69 |
| Prepared animal and bird feed manufacturing | 69 |
| Other food product manufacturing n.e.c. | 73 |
| Soft drink, cordial and syrup manufacturing | 80 |
| Beer manufacturing (except non alcoholic beer) | 81 |
| Spirit manufacturing | 83 |
| Wine and other alcoholic beverage manufacturing | 84 |
| Cigarette and tobacco manufacturing | 86 |
| Textile, leather, clothing and footwear manufacturing | 86 |
| Log sawmilling and timber dressing | 87 |
| Plywood and veneer manufacturing | 87 |
| Reconstituted wood product manufacturing | 88 |
| Other wood product manufacturing | 89 |
| Pulp, paper and converted paper product manufacturing | 89 |
| Paper stationery manufacturing | 90 |
| Sanitary paper product manufacturing | 90 |
| Printing | 91 |
| Newspaper printing or publishing | 92 |
| Printing support services | 93 |
| Petroleum refining | 95 |
| Industrial gas manufacturing | 96 |
| Basic chemical and chemical product manufacturing | 100 |
| Pharmaceutical and medicinal product manufacturing | 107 |
| Cleaning compound and toiletry preparation manufacturing | 108 |
| Other basic chemical product manufacturing | 109 |
| Polymer product and rubber product manufacturing | 109 |
| Paint and coatings manufacturing | 109 |
| Glass and glass product manufacturing | 110 |
| Non metallic mineral product manufacturing | 113 |
| Ceramic product manufacturing | 113 |
| Cement manufacturing | 113 |
| Plaster product manufacturing | 116 |
| Concrete product manufacturing | 117 |
| Iron smelting and steel manufacturing | 121 |
| Alumina production | 134 |
| Aluminium smelting | 135 |
| Non ferrous metal casting | 135 |
| Fabricated metal product manufacturing | 136 |
| Steel coil roll forming, slitting, blanking and sheet metal forming | 137 |
| Boiler, tank and other heavy gauge metal container manufacturing | 140 |
| Motor vehicle manufacturing | 141 |
| Motor vehicle body and trailer manufacturing | 148 |
| Other motor vehicle parts manufacturing | 148 |
| Other transport equipment manufacturing | 148 |
| Photographic, optical and ophthalmic equipment manufacturing | 148 |
| Other professional and scientific equipment manufacturing n.e.c. | 149 |
| Furniture and other manufacturing | 149 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES | 149 |
| Electricity supply | 149 |
| Gas supply | 153 |
| Irrigation water providers | 154 |
| Water supply | 155 |
| Sewerage and drainage services | 156 |
| Waste disposal services | 158 |
| CONSTRUCTION | 158 |
| WHOLESALE TRADE | 160 |
| Wool wholesaling | 160 |
| Petroleum product wholesaling | 160 |
| RETAIL TRADE | 162 |
| Motor vehicle tyre or tube retailing | 163 |
| Fuel retailing | 164 |
| Food retailing | 165 |
| Other store based retailing | 165 |
| ACCOMMODATION AND FOOD SERVICES | 165 |
| Accommodation | 165 |
| Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs (hospitality) | 167 |
| TRANSPORT POSTAL AND WAREHOUSING | 168 |
| Road transport | 168 |
| Tramway and light rail passenger transport services | 168 |
| Rail freight and passenger transport services | 169 |
| Water transport and support services | 171 |
| Scenic and sightseeing transport | 174 |
| Courier pick up and delivery services | 175 |
| Airport operations and other air transport support services | 176 |
| Other transport support services n.e.c. | 178 |
| Other warehousing and storage services | 178 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS | 179 |
| Telecommunication services | 179 |
| Motion picture and sound recording activities | 180 |
| Motion picture exhibition | 183 |
| Radio broadcasting | 184 |
| Television broadcasting | 185 |
| Internet publishing and broadcasting | 187 |
| Library and other information services | 187 |
| FINANCIAL AND INSURANCE SERVICES | 187 |
| RENTAL, HIRING AND REAL ESTATE SERVICES | 188 |
| Rental and hiring services (except real estate) | 188 |
| Residential property operators | 189 |
| Non residential property operators | 194 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES | 195 |
| Surveying and mapping services | 195 |
| Veterinary services | 195 |
| Professional photographic services | 196 |
| ADMINISTRATIVE AND SUPPORT SERVICES | 196 |
| Building and other industrial cleaning services | 196 |
| Gardening services | 197 |
| Packaging services | 197 |
| EDUCATION AND TRAINING | 198 |
| HEALTH CARE AND SOCIAL ASSISTANCE | 198 |
| Hospitals | 199 |
| Dental services | 201 |
| Optometry and optical dispensing | 202 |
| Pathologist and other pathology | 203 |
| Podiatry services | 203 |
| Radiology and diagnostic imaging services | 204 |
| Specialist medical services n.e.c | 205 |
| Nursing home operation | 206 |
| ARTS AND RECREATION SERVICES | 206 |
| Heritage activities | 206 |
| Creative and performing arts activities | 206 |
| Health and fitness centres and gymnasia operations | 207 |
| Sport and recreation services | 207 |
| Gambling activities | 209 |
| OTHER SERVICES | 209 |
| Automotive repair and maintenance | 209 |
| Automotive body, paint and interior repair n.e.c. | 212 |
| Personal and other services | 214 |
| Hairdressing and beauty services | 214 |
| Laundry and dry cleaning services | 214 |
| Photographic film processing | 216 |
References
ATO references:
NO 99/132027; 2000/20567; 2003/11601; 2004/17815; 2005/6504; 2005/18073; 2006/25212; 2007/7796; 2008/9394; 2009/5704; 1-20KCCA6; 1-2Z8ZAX4; 1-3VCCZ0O; 1-4NMTK3G
ISSN: 1039-0731
Related Rulings/Determinations:
IT 2685
TR 2000/18
TR 2006/5
TR 2006/15
TR 2007/3
TR 2008/4
TR 2009/4
TR 2010/2
TR 2011/2
TR 2012/2
Subject References:
capped lives
determination of effective life
decline in value
depreciating assets
effective life
effective life determination
Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-100
ITAA 1997 40-100(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-105
ITAA 1997 40-110
TAA 1953
| Date: | Version: | Change: | |
| You are here | 26 June 2013 | Consolidated ruling |