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Taxation Ruling

TR 2014/4

TR 2014/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2014)

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  • Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
    This Ruling, which applies from 1 July 2014, replaces TR 2013/4 (see paragraph 5 of this Ruling for further details).
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TR 2014/4 - Effective lives (Industry Categories)
Table A as at 1 July 2014 - OTHER SERVICES

OTHER SERVICES
( 94110 to 96030 )
 
Automotive repair and maintenance
(94110 to 94199)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Automotive and heavy vehicle repair and maintenance assets:
        Air conditioning assets:
                Refrigerant leak detectors 3   *   1   Jul   2011
                Refrigerant management systems 5   *   1   Jul   2011
                Refrigerant recovery machine 5   *   1   Jul   2011
                Refrigerant recovery and recycling machines 5   *   1   Jul   2011
                Vacuum pumps 5   *   1   Jul   2011
        Air tools including ratchet guns 2   *   1   Jul   2011
        Automatic transmission flush and fill machines 5   *   1   Jul   2011
        Axle and ball joint play testers or shakers 10   *   1   Jul   2011
        Battery chargers 5   *   1   Jul   2011
        Battery testers 5   *   1   Jul   2011
        Brake disc and drum grinding lathes:
                Fixed 10   *   1   Jul   2011
                Portable on-car 5   *   1   Jul   2011
        Brake fluid testers 5   *   1   Jul   2011
        Brake shoe riveters 5   *   1   Jul   2011
        Brake system flushers 5   *   1   Jul   2011
        Compressed air assets:
                Air compressors:
                        Reciprocating 10   *   1   Jul   2011
                        Rotary screw 10   *   1   Jul   2011
                        Rotary vane 10   *   1   Jul   2011
                Air driers and dehumidifiers 10   *   1   Jul   2011
                Air receivers 10   *   1   Jul   2011
                Hose reels 3   *   1   Jul   2011
                Reticulation lines:      
                        Aluminium 15   *   1   Jul   2011
                        Copper 20   *   1   Jul   2011
                        Polyethylene 15   *   1   Jul   2011
                        Steel 10   *   1   Jul   2011
        Continuous diesel engine particulate testers 5   *   1   Jul   2011
        Cooling system flushers 5   *   1   Jul   2011
        Decelerometer brake testers 7   *   1   Jul   2011
        Diagnostic assets:      
                Diagnostic and roller dynamometers, performance and emissions testers 10   *   1   Jul   2011
                Engine analysers 5   *   1   Jul   2011
                Electrical test benches: 10   *   1   Jul   2011
                Fuel injection pump test benches 5   *   1   Jul   2011
                Oscilloscopes 10   *   1   Jul   2011
                Scan tools 5   *   1   Jul   2011
        Diesel engine emission testers 5   *   1   Jul   2011
        Drill presses 15   *   1   Jul   2011
        Drive-on plate brake, steering and suspension testing machines 10   *   1   Jul   2011
        Drive-on shock absorber testers 10   *   1   Jul   2011
        Dual wheel removers 8   *   1   Jul   2011
        Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8   *   1   Jul   2011
        Engine cranes 10   *   1   Jul   2011
        Exhaust gas analysers for petrol engines:      
                Computer operated 5   *   1   Jul   2011
                Standalone 10   *   1   Jul   2011
        Exhaust stands 11   *   1   Jul   2011
        Flywheel grinders 13   *   1   Jul   2011
        Hand tools 10   *   1   Jul   2011
        Headlight testers 7   *   1   Jul   2011
        Hydraulic brake hose machines 5   *   1   Jul   2011
        Hydraulic presses 10   *   1   Jul   2011
        Jacks:
                Floor jacks:
                        Used for car and light truck repairs 3   *   1   Jul   2011
                        Used for heavy vehicle repairs 5   *   1   Jul   2011
                Transmission jacks:
                        Used for car and light truck repairs 8   *   1   Jul   2011
                        Used for heavy vehicle repairs 5   *   1   Jul   2011
                Vehicle positioning jacks 3   *   1   Jul   2011
        Lathes 20   *   1   Jul   2011
        Measuring assets:
                Micrometers 10   *   1   Jul   2011
                Tension wrenches 5   *   1   Jul   2011
                Tyre pressure gauges 5   *   1   Jul   2011
        Noise level meters 5   *   1   Jul   2011
        Oil and grease delivery systems:
                Bunding:
                        Polyethylene pallets 5   *   1   Jul   2011
                        Rubber 3   *   1   Jul   2011
                Distribution lines:
                        Polyethylene 5   *   1   Jul   2011
                        Rubber 3   *   1   Jul   2011
                        Steel 10   *   1   Jul   2011
                Guns and pumps 3   *   1   Jul   2011
                Reels:
                        Plastic 3   *   1   Jul   2011
                        Steel 7   *   1   Jul   2011
                Tanks (including waste oil tanks) 20   *   1   Jul   2011
        Oil filter crushers 10   *   1   Jul   2011
        Parts cleaners and washers 7   *   1   Jul   2011
        Pipe and tube benders 10   *   1   Jul   2011
        Pipe and tube saws and cutters 10   *   1   Jul   2011
        Power steering flushing systems 5   *   1   Jul   2011
        Pressure washers 4   *   1   Jul   2011
        Sand blasters 7   *   1   Jul   2011
        Spring compressors 5   *   1   Jul   2011
        Stillages 15   *   1   Jul   2011
        Storage shelving 10   *   1   Jul   2011
        Toolbox roller cabinets 7   *   1   Jul   2011
        Trolleys 10   *   1   Jul   2011
        Truck brake imbalance testers 5   *   1   Jul   2011
        Tyre conveyors:
                Horizontal 10   *   1   Jul   2011
                Vertical 8   *   1   Jul   2011
        Tyre fitting machines 5   *   1   Jul   2011
        Tyre inflation cages 10   *   1   Jul   2011
        Tyre inflators (automatic and manual) 3   *   1   Jul   2011
        Tyre spreaders 8   *   1   Jul   2011
        Vehicle hoists:
                Used for car and light truck repairs 10   *   1   Jul   2011
                Used for heavy vehicle repairs 20   *   1   Jul   2011
        Vehicle service and inspection lane assets:
                Control consoles 10   *   1   Jul   2011
                Data collection devices (including bar code readers, mobile recorders and transponders) 5   *   1   Jul   2011
                Floor unit assets:
                        Axle and ball joint play testers or shakers 10   *   1   Jul   2011
                        Roller brake testers 10   *   1   Jul   2011
                        Shock absorber testers 10   *   1   Jul   2011
                        Side slip testers 10   *   1   Jul   2011
                        Speedometer tester 10   *   1   Jul   2011
                        Suspension play detectors 10   *   1   Jul   2011
        Vehicle special tools 5   *   1   Jul   2011
        Waste oil evacuators 5   *   1   Jul   2011
        Welders:
                Electric 10   *   1   Jul   2011
                Oxy-acetylene 10   *   1   Jul   2011
        Wheel alignment machines 7   *   1   Jul   2011
        Wheel balancing machines 5   *   1   Jul   2011
        Wheel balancing plates, flanges and finger adaptors 5   *   1   Jul   2011
        Wheel lifters 5   *   1   Jul   2011
        Wheel lifter incorporating tyre spreaders 8   *   1   Jul   2011
        Work platform ladders 10   *   1   Jul   2011
 
Automotive body, paint and interior repair n.e.c.
(94129)
ASSET LIFE (YEARS ) REVIEWED DATE OF
APPLICATION
Car wash and detailing assets:      
        Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10   *   1   Jul   2009
        Automatic car wash assets including rollover and tunnel washes:      
                        Friction washer system assets (including gantry, rails and arches and driers) 10   *   1   Jul   2009
                        Touch free pressure washer system assets (including gantry, rails and arches and driers) 10   *   1   Jul   2009
                        Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15   *   1   Jul   2009
        Detailing assets:      
                Steam cleaners 10   *   1   Jul   2009
                Vacuum cleaners 10   *   1   Jul   2009
        Hand and self serve car wash assets:      
                Ceiling and wall booms 10   *   1   Jul   2009
        Large vehicle wash assets:      
                Hoists 20   *   1   Jul   2009
                Side brush cleaning system assets 10   *   1   Jul   2009
        Support assets:      
                Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10   *   1   Jul   2009
                Plant room assets:      
                        Air compressors      
                                Compressors - reciprocating 7   *   1   Jul   2009
                                Compressors - screw 10   *   1   Jul   2009
                        Boilers 20   *   1   Jul   2009
                        Control systems 10   *   1   Jul   2009
                        Pumps 8   *   1   Jul   2009
                Water treatment assets:      
                        Filter system assets (including reverse osmosis) 10   *   1   Jul   2009
                        Tanks 20   *   1   Jul   2009
        Vending machines 5   *   1   Jul   2009
Smash repair assets:      
        Air compressors 10   *   1   Jul   2009
        Dust extraction systems:      
                Metal arms 15   *   1   Jul   2009
                Stationary vacuum dust collection units 5   *   1   Jul   2009
        Frame straightening assets:      
                Aligning benches 15   *   1   Jul   2009
                Chassis measuring assets:      
                        Computerised 10   *   1   Jul   2009
                        Manual 10   *   1   Jul   2009
        Hoists 20   *   1   Jul   2009
        Painting assets:      
                Buffing machines 3   *   1   Jul   2009
                Infrared paint dryers:      
                        Heating arches 20   *   1   Jul   2009
                        Mobile 7   *   1   Jul   2009
                Sanders 3   *   1   Jul   2009
                Spectrophotometers 4   *   1   Jul   2009
                Spray bake ovens 12   *   1   Jul   2009
                Spray guns 3   *   1   Jul   2009
                Spray gun washing machines 5   *   1   Jul   2009
        Vacuum dust collection mobile units 3   *   1   Jul   2009
        Waste water filtering system assets:      
                Oil and water separators 15   *   1   Jul   2009
                Pumps 5   *   1   Jul   2009
                Tanks 15   *   1   Jul   2009
        Water pressure cleaners 3   *   1   Jul   2009
        Welders 5   *   1   Jul   2009
 
Hairdressing and beauty services
(95110)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Beauty industry assets:      
        Electrical treatment assets:      
                Faradic, galvanic, high frequency and multi function units 10   *   1   Jul   2010
                Light therapy units (including intense pulse light systems) 10   *   1   Jul   2010
                Micro dermabrasion units 5   *   1   Jul   2010
        Hydrotherapy assets:      
                Spa capsules 10   *   1   Jul   2010
                Vichy shower units 10   *   1   Jul   2010
        Massage and treatments beds:      
                Dry hydrotherapy (including flotation) 7   *   1   Jul   2010
                Electronic 7   *   1   Jul   2010
                Non electronic (including folding) 10   *   1   Jul   2010
        Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10   *   1   Jul   2010
        Sterilisation processing assets (including autoclaves and hot towel cabinets) 5   *   1   Jul   2010
Hairdressing industry assets:      
        Barber chairs 15   *   1   Jul   2010
        Coffee making machines (including espresso and drip filter type) 5   *   1   Jul   2010
        Cutting chairs (including styling chairs and cutting stools) 10   *   1   Jul   2010
        Cutting and styling workstations, freestanding 10   *   1   Jul   2010
        Display shelving, freestanding 10   *   1   Jul   2010
        Hairdryers and heat accelerator machines (excluding hand held) 15   *   1   Jul   2010
        Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10   *   1   Jul   2010
        Shampoo units and wash lounges, freestanding 10   *   1   Jul   2010
Funeral, crematorium and cemetery services
(95200)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Funeral directors' plant 20   1   Jan   2001
Laundry and dry cleaning services
(95310)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Carpet, upholstery and rug cleaning services assets:      
        Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5   *   1   Jul   2010
        Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5   *   1   Jul   2010
        Drying and restoration assets (including air movers and dehumidifiers) 5   *   1   Jul   2010
        Extractors for carpet and upholstery cleaning:      
                Spot extractors (including portable handheld and brief case size extractors for stain removal) 3   *   1   Jul   2010
                Other (including walk behind and self-         contained carpet extractors) 5   *   1   Jul   2010
                Truck or van mounted 10   *   1   Jul   2010
        Vacuum cleaners:      
                Backpack and pull along machines 3   *   1   Jul   2010
                Other portable (including upright machines) 5   *   1   Jul   2010
Dry cleaning and laundry assets:
        Dry cleaning machines 12   *   1   Jul   2011
        Washers:
                Continuous batch washer systems (including washers, moisture extraction units and dryers) 17   *   1   Jul   2011
                Extractors, standalone 12   *   1   Jul   2011
Drying assets:
        Tumble dryers, standalone 12   *   1   Jul   2011
        Tunnel dryers and garment finishers (including steam cabinets) 15   *   1   Jul   2011
Finishing assets:
        Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13   *   1   Jul   2011
        Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10   *   1   Jul   2011
        Presses (including flat, utility and scissor legger presses):
                Air operated, semi automatic 15   *   1   Jul   2011
                Manual 20   *   1   Jul   2011
        Roller ironers 17   *   1   Jul   2011
Support assets:
        Air vacuum units, standalone 10   *   1   Jul   2011
        Control systems 10   *   1   Jul   2011
        Heat seal machines for labelling laundry items 10   *   1   Jul   2011
        Hot water systems 12   *   1   Jul   2011
        Ironing and spotting boards and tables:
                Vacuum operated 10   *   1   Jul   2011
                Non vacuum operated 15   *   1   Jul   2011
        Laundry handling assets:
                Conveyors and garment sorting and storage systems 15   *   1   Jul   2011
                Hoppers 20   *   1   Jul   2011
                Monorail and bag loading systems 20   *   1   Jul   2011
                Tipplers 10   *   1   Jul   2011
        Pipes 20   *   1   Jul   2011
        Soap dispenser machines 20   *   1   Jul   2011
        Trolleys and bins:
                Generally 10   *   1   Jul   2011
                Stainless steel 15   *   1   Jul   2011
        Waste water treatment and recycling system assets:
                Filters (including carbon and sand) 10   *   1   Jul   2011
                Lint shakers (including circular vibratory screens) 20   *   1   Jul   2011
                Ozone generators and ultra violet sterilisers 7   *   1   Jul   2011
                Pumps 5   *   1   Jul   2011
                Tanks 20   *   1   Jul   2011
Photographic film processing
(95320)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Mini lab 10   1   Jan   2001
Photo engraving plant:      
        Automatic (dark room) cameras 10   1   Jan   2001
        General plant 20   1   Jan   2001
        Powderless etching machines 10   1   Jan   2001
        Power operated proofing presses 13 ⅓   1   Jan   2001
Photo lab (one-hour service) 10   1   Jan   2001

Not issued as a draft

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; 1-5EJ20VG

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
TR 2013/4

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

Other References:
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2014 (No. 1)

TR 2014/4 history
  Date: Version: Change:
  25 June 2014 Original ruling  
  16 July 2014 Consolidated ruling Erratum
You are here 6 August 2014 Consolidated ruling Addendum

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