Taxation Ruling

TR 2018/4

Income tax: effective life of depreciating assets (applicable from 1 July 2018)

  • Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
    This document has been Withdrawn.
    View the Withdrawal notice for this document.
    This Ruling, which applies from 1 July 2018, replaces TR 2017/2 (see paragraph 5 of this Ruling for further details).
    This Ruling has been replaced by TR 2019/5 .

Information media and telecommunications - (54110 to 60200)

INFORMATION MEDIA AND TELECOMMUNICATIONS
(54110 to 60200)
Motion picture and video activities
(55110 to 55140)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Camera accessories:
    Aspect ratio converters 12     *     1   Jan   2006
    Digital or electronic time code slates 5     *     1   Jan   2006
    Speed control, time lapse and phase adjustment controls 10     *     1   Jan   2006
    Time code generators and master clocks 10     *     1   Jan   2006
    Underwater and marine housings and rain deflectors 12     *     1   Jan   2006
    Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3     *     1   Jan   2006
Cameras:
    16mm and 35mm film cameras 10     *     1   Jan   2006
    Digital cameras 5     *     1   Jan   2006
Camera lens accessories:
    Coloured and graduated filters and filter stages 3     *     1   Jan   2006
    Fish eye and wide angle lens adapters 10     *     1   Jan   2006
    Follow focus, remote focus, shutter and zoom controls 10     *     1   Jan   2006
    Image stabilisers, matte boxes, and teleprompters 10     *     1   Jan   2006
Camera lenses 10     *     1   Jan   2006
Camera supports (including heads, legs mounts and tripods) 10     *     1   Jan   2006
Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5     *     1   Jul   2004
Grips' assets:
    Camera cranes 10     *     1   Jan   2006
    Camera heads 10     *     1   Jan   2006
    Car rigs, sea rigs and other specialised rigs 2     *     1   Jan   2006
    Communications systems 5     *     1   Jan   2006
    Dollies 12     *     1   Jan   2006
    Dolly and camera attachments 10     *     1   Jan   2006
    Dolly track 5     *     1   Jan   2006
    Remote camera control systems 10     *     1   Jan   2006
    Towers, rigging, and dance floors 10     *     1   Jan   2006
    Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers
Lighting assets:
    Accessories (including gaffer grips, clamps, mounts, and stands) 10     *     1   Jan   2006
    Portable lights 10     *     1   Jan   2006
    Studio lights - fixed 15     *     1   Jan   2006
    Lighting control systems 10     *     1   Jan   2006
    Lighting grids - fixed 20     *     1   Jan   2006
    Lighting hoists 15     *     1   Jan   2006
Motion picture film processing assets:
    Chemical agitators and mixers 10     *     1   Jan   2006
    Chemical storage tanks 15     *     1   Jan   2006
    Film cleaning machines 10     *     1   Jan   2006
    Film colour analysers and colour grading machines 8     *     1   Jan   2006
    Film densitometers 10     *     1   Jan   2006
    Film printing machines 10     *     1   Jan   2006
    Film processing machines 10     *     1   Jan   2006
    Film re-winders 15     *     1   Jan   2006
    Flat bed and rear projection film viewers 15     *     1   Jan   2006
    Mixed chemical pumps 10     *     1   Jan   2006
    Optical sound camera systems (incorporating soundtrack and time code generators) 10     *     1   Jan   2006
    Silver recovery units 8     *     1   Jan   2006
    Sound quality control processors 5     *     1   Jan   2006
    Waste water treatment assets 10     *     1   Jan   2006
Post production sound assets:
    Amplifiers and pre-amplifiers 5     *     1   Jan   2006
    Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5     *     1   Jan   2006
    Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3     *     1   Jan   2006
    Digital film projectors 5     *     1   Jan   2006
    Digital sound conversion processors (including encoders and decoders) 5     *     1   Jan   2006
    Hard disc video players and recorders 3     *     1   Jan   2006
    Microphones and microphone accessories 10     *     1   Jan   2006
    Motion picture film projectors 10     *     1   Jan   2006
    Screens 5     *     1   Jan   2006
    Sound mixing desks and consoles 5     *     1   Jan   2006
    Speakers 7     *     1   Jan   2006
    Time code synchronisation units 5     *     1   Jan   2006
    Video routers and servers 5     *     1   Jan   2006
Post production video assets:
    DVD players 3     *     1   Jan   2006
    Edit controllers (used in linear editing) 4     *     1   Jan   2006
    High definition digital film scanners 4     *     1   Jan   2006
    High definition laser film recorders 5     *     1   Jan   2006
    Monitors 5     *     1   Jan   2006
    Motion capture and analysis systems 5     *     1   Jan   2006
    Non-linear editing systems (incorporating computer control, interface and hard disc system) 5     *     1   Jan   2006
    Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7     *     1   Jan   2006
    VHS video cassette players and recorders 2     *     1   Jan   2006
    Video routers and servers 5     *     1   Jan   2006
    Videotape players and recorders 5     *     1   Jan   2006
Screening theatre assets:
    Audio amplification and processing equipment (includes component racks systems) 5     *     1   Jan   2006
    Digital audio players, digital film projectors and digital sound conversion processors 5     *     1   Jan   2006
    Motion picture film projectors 10     *     1   Jan   2006
    Screens 8     *     1   Jan   2006
    Speakers 10     *     1   Jan   2006
Sound recording assets:
    Amplifiers and pre-amplifiers 5     *     1   Jan   2006
    Sound mixing consoles 5     *     1   Jan   2006
    Boom poles 2     *     1   Jan   2006
    Compressors, expanders and limiters 5     *     1   Jan   2006
    Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2     *     1   Jan   2006
    Digital or electronic time code slates 5     *     1   Jan   2006
    Headphones:
        Generally 2     *     1   Jan   2006
        Miniature in-ear headphones 1     *     1   Jan   2006
    Microphones:
        Field or boom microphones 7     *     1   Jan   2006
        Lapel microphones 1     *     1   Jan   2006
        Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5     *     1   Jan   2006
        Microphone cables 2     *     1   Jan   2006
        Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5     *     1   Jan   2006
        Studio microphones 10     *     1   Jan   2006
    Monitors 2     *     1   Jan   2006
    Speakers 5     *     1   Jan   2006
    Vision switchers 5     *     1   Jan   2006
Video monitors 5     *     1   Jan   2006
Motion picture exhibition
(55130)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Audio amplification and processing equipment (including component rack systems) 10     *     1   Jan   2001
Carpets 5     *     1   Jan   2001
Cinema automation systems 10     *     1   Jan   2001
Cinema and sound processors 8     *     1   Jan   2001
Cinema seating (including frames, seat bodies and covers) 7     *     1   Jan   2001
Curtains, wall and acoustic treatments 7     *     1   Jan   2001
Drive-in plant:
    Sound transmission equipment 10     *     1   Jan   2001
    Listening units (including posts, wiring and speaker equipment) 10     *     1   Jan   2001
    Screens and screen framing 15     *     1   Jan   2001
Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10     *     1   Jan   2001
Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15     *     1   Jan   2001
Lighting (including dimmers, aisle and seat) 10     *     1   Jan   2001
Loud speakers and sound reproduction equipment 10     *     1   Jan   2001
Motion picture and slide projection equipment:
    Motion picture projectors 10     *     1   Jan   2001
    Projector heat extraction systems 10     *     1   Jan   2001
    Projection ports 20     *     1   Jan   2001
    Slide projectors 10     *     1   Jan   2001
Screen installations (including screens, framing and masking equipment) 8     *     1   Jan   2001
Radio broadcasting
(56100)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Amplifiers and pre-amplifiers 10     *     1   Jul   2012
Audio monitors 10     *     1   Jul   2012
Audio processing assets (including rack mounted effects units etc) 10     *     1   Jul   2012
Audio routers 10     *     1   Jul   2012
Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6     *     1   Jul   2012
Consoles:
    Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7     *     1   Jul   2012
    Production consoles 10     *     1   Jul   2012
Control room assets generally:
    Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10     *     1   Jul   2012
    Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6     *     1   Jul   2012
Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5     *     1   Jul   2012
Headphones and headsets 2     *     1   Jul   2012
Intercommunication systems (standalone) 10     *     1   Jul   2012
Microphones:
    Field and portable microphones 5     *     1   Jul   2012
    Studio based microphones (including recording microphones) 10     *     1   Jul   2012
Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)
Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers
On air lights 15     *     1   Jul   2012
Racks 20     *     1   Jul   2012
Servers, domain controllers, switches, transcoders etc 6     *     1   Jul   2012
Studio based digital audio broadcasting infrastructure (encoding assets etc) 10     *     1   Jul   2012
Telephone systems:
    Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10     *     1   Jul   2012
    Telephone screening systems and other personal computer based telephone systems (excluding software) 6     *     1   Jul   2012
    Voice over internet protocol (VoIP) based systems 7     *     1   Jul   2012
Time code generators 10     *     1   Jul   2012
Transmission assets:
    Antennas 20     *     1   Jul   2012
    Codecs 10     *     1   Jul   2012
    Fibre optic terminal equipment generally 10     *     1   Jul   2012
    Generators (backup) 15     *     1   Jul   2012
    Obstruction lighting 15     *     1   Jul   2012
    Power conditioners 15     *     1   Jul   2012
    RF switching units 15     *     1   Jul   2012
    Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10     *     1   Jul   2012
    Silence detection and switching units 10     *     1   Jul   2012
    Surge arresters 10     *     1   Jul   2012
    Translators 15     *     1   Jul   2012
    Transmission towers 40     *     1   Jul   2012
    Transmitters 15     *     1   Jul   2012
Uninterruptible power supply (UPS) assets - see Table B Power supply assets
Television broadcasting
(56210 to 56220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Audio boards, consoles and mixers 12     *     1   Jul   2005
Audio delay units 10     *     1   Jul   2005
Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12     *     1   Jul   2005
Automated tape library systems (incorporating robotic controls and tape drives) 10     *     1   Jul   2005
Broadcast antennas 20     *     1   Jul   2005
Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12     *     1   Jul   2005
Cameras:
    Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8     *     1   Jul   2005
    Studio cameras 10     *     1   Jul   2005
Camera control units 10     *     1   Jul   2005
Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12     *     1   Jul   2005
Camera lenses 12     *     1   Jul   2005
Camera mounting heads 15     *     1   Jul   2005
Camera mounts (including cranes, jibs, pedestals and tripods) 25     *     1   Jul   2005
Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12     *     1   Jul   2005
Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10     *     1   Jul   2005
Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5     *     1   Jul   2005
Digital video effects (DVE) units - standalone 10     *     1   Jul   2005
Edit controllers (used in linear editing and audio post-production) 8     *     1   Jul   2005
Hard disk recorders 5     *     1   Jul   2005
Intercommunication systems 15     *     1   Jul   2005
Lighting:
    Portable lighting 12     *     1   Jul   2005
    Studio lighting 15     *     1   Jul   2005
Lighting control systems 10     *     1   Jul   2005
Lighting grids - fixed 40     *     1   Jul   2005
Lighting hoists 15     *     1   Jul   2005
Microphones:
    Field or boom microphones 5     *     1   Jul   2005
    Miniature or 'lapel' microphones 5     *     1   Jul   2005
    Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5     *     1   Jul   2005
    Studio or fixed microphones 10     *     1   Jul   2005
Microphone booms 10     *     1   Jul   2005
Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090)
Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers
Monitors:
    Audio monitors 10     *     1   Jul   2005
    Video monitors:
        Cathode ray tube (CRT) monitors 8     *     1   Jul   2005
        LCD and Plasma monitors 5     *     1   Jul   2005
        Virtual monitor wall systems (including rear projection monitor walls) 5     *     1   Jul   2005
Non-linear editing systems (incorporating computer control, interface and hard disk system) 4     *     1   Jul   2005
Presentation automation systems 10     *     1   Jul   2005
Racks 20     *     1   Jul   2005
RF Modulation units 12     *     1   Jul   2005
Routing systems (incorporating control panels, hardware and switchers) 11     *     1   Jul   2005
Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)
Servers (excluding data servers) 8     *     1   Jul   2005
Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12     *     1   Jul   2005
Slow motion controllers 10     *     1   Jul   2005
Switchers (including master control, presentation and production switchers) 10     *     1   Jul   2005
Teleprompters 10     *     1   Jul   2005
Translators 15     *     1   Jul   2005
Transmission towers 40     *     1   Jul   2005
Transmitters 15     *     1   Jul   2005
Transmitting masts (for mobile production vehicles) 10     *     1   Jul   2005
Under monitor and tally display systems 10     *     1   Jul   2005
Videocassette recorders 5     *     1   Jul   2005
Videotape players and recorders 8     *     1   Jul   2005
Internet publishing and broadcasting
(57000)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100)
Telecommunications services
(58010 to 58090)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Backbone network assets:
    Conduits 40     *     1   Jul   2003
    Cross connects (including digital and optical) 15     *     1   Jul   2003
    Multiplexers (including wave division, terminal, and add-drop) 15     *     1   Jul   2003
    Optical amplifiers 15     *     1   Jul   2003
    Optical fibre cables 25     *     1   Jul   2003
    Optical patch panels 25     *     1   Jul   2003
    Regenerators 15     *     1   Jul   2003
International telecommunications submarine cables 15     *     1   Jul   2002
Microwave radio telecommunications assets:
    Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable):
        High capacity licensed microwave radio 10     *     1   Jul   2004
        Medium capacity licensed microwave radio 8     *     1   Jul   2004
        Low capacity licensed microwave radio 5     *     1   Jul   2004
    Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter):
        High capacity licensed microwave radio system ³ 68Mb 10     *     1   Jul   2004
        Medium capacity licensed microwave radio system ³ 16Mb to < 68Mb 8     *     1   Jul   2004
        Low capacity licensed microwave radio system < 16Mb 5     *     1   Jul   2004
        Class licence microwave radio system (including antenna) 3     *     1   Jul   2004
    Multiplexers 10     *     1   Jul   2004
    Towers (including guyed, lattice and steel or concrete poles) 25     *     1   Jul   2004
Mobile telecommunications assets:
    Base station assets:
        Antennas, battery backup, radio transmitters/receivers and rectifiers 6     *     1   Jul   2002
        Towers 25     *     1   Jul   2002
    Base station controller hardware 10     *     1   Jul   2002
    Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10     *     1   Jul   2002
    Mobile switching centre hardware 10     *     1   Jul   2002
Payphones (public telephones) 10 1   Jan   2001
Satellite communication assets:
    Communications satellites (geosynchronous orbit) 15     *     1   Jan   2005
    High power amplifiers 12     *     1   Jan   2005
    Multiplexers 10     *     1   Jan   2005
    Satellite antennas:
        Electronic components, external (including low noise amplifiers) 8     *     1   Jan   2005
        Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8     *     1   Jan   2005
        Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20     *     1   Jan   2005
    Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10     *     1   Jan   2005
    Satellite telemetry and control systems 15     *     1   Jan   2005
Telecommunications assets:
    Air-conditioning units 5     *     1   Jul   2002
    Batteries, rectifiers 6     *     1   Jul   2002
    Racks 20     *     1   Jul   2003
    Equipment shelters (transportable) 25     *     1   Jul   2003
Electronic information storage services
(59220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15     *     1   Jul   2017
Data centre control systems - see Table B control systems and control system assets
Data centre cooling assets:
    Chillers 15     *     1   Jul   2017
    Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10     *     1   Jul   2017
    Computer room air handling (CRAH) units (including chilled water systems) 15     *     1   Jul   2017
    Cooling towers 10     *     1   Jul   2017
    Humidifier assets:
        Others (including ultrasonic humidifiers) 10     *     1   Jul   2017
        Steam humidifiers (including steam generators) 5     *     1   Jul   2017
    Rear door heat exchangers (RDHx) 15     *     1   Jul   2017
    Row-based cooling units assets:
        Others (including direct expansion (DX) cooling system units) 10     *     1   Jul   2017
        Water-chilled 15     *     1   Jul   2017
    Water buffer tanks 20     *     1   Jul   2017
Diesel rotary uninterruptible power supply (DRUPS) 22     *     1   Jul   2017
Fire protection and suppression systems assets - see Table B Fire control and alarm assets
Generators - see Table B Power supply assets: Emergency or standby
Leak detection systems 10     *     1   Jul   2017
Load banks 15     *     1   Jul   2017
Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported) 10     *     1   Jul   2017
Rack based power rails (including rack based power distribution unit (PDU)) 10     *     1   Jul   2017
Racks 10     *     1   Jul   2017
Raised floors 25     *     1   Jul   2017
Rectifiers 12     *     1   Jul   2017
Static transfer switches (STS) 12     *     1   Jul   2017
Switchboards - see Table B Switchboards
Security and monitoring systems assets - see Table B Security and monitoring assets
Uninterruptible power supply (UPS) systems (excluding batteries) 12     *     1   Jul   2017
Uninterruptible power supply (UPS) systems batteries 5     *     1   Jul   2017
Library and other information services
(60100 to 60200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Libraries:
    Circulating (all classes of books) 10 1   Jan   2001
    Music lending 6 2/3 1   Jan   2001


View complete RulingView complete RulingBack to top