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 version of this ruling.
    This Ruling, which applies from 1 July 2018, replaces TR 2017/2 (see paragraph 5 of this Ruling for further details).

Administrative and support services - (72110 to 73200)

ADMINISTRATIVE AND SUPPORT SERVICES
(72110 to 73200)
Building and other industrial cleaning services
(73110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5     *     1   Jul   2010
Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2     *     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
Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers):
    Portable 5     *     1   Jul   2010
    Ride-on 5     *     1   Jul   2010
Pressure washers:
    Portable 4     *     1   Jul   2010
    Trailer or truck mounted 7     *     1   Jul   2010
Scrubbers, hard floor:
    Portable 5     *     1   Jul   2010
    Ride-on 7     *     1   Jul   2010
Steam cleaners for sanitising floor and surfaces 5     *     1   Jul   2010
Sweepers, hard floor:
    Portable 5     *     1   Jul   2010
    Ride-on 7     *     1   Jul   2010
    Road sweeper trucks (including sweepers) [45] 10     *#     1   Jul   2010
Vacuum cleaners:
    Backpack and pull along machines 3     *     1   Jul   2010
    Other portable (including upright machines) 5     *     1   Jul   2010
    Ride-on or stand on 7     *     1   Jul   2010
Gardening services
(73130)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Arboriculture and gardening services:
    Blowers 3     *     1   Jan   2004
    Brushcutters (including whipper snippers) 2     *     1   Jan   2004
    Chainsaws (including pole pruners) 2     *     1   Jan   2004
    Elevating work platforms 15     *     1   Jan   2004
    Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3     *     1   Jan   2004
    Hedge trimmers 4     *     1   Jan   2004
    Lawn edgers (excluding brushcutters) 4     *     1   Jan   2004
    Lawn mowers:
        Cylinder 7     *     1   Jan   2004
        Push (rotary) 2     *     1   Jan   2004
        Ride-ons 5     *     1   Jan   2004
        Self propelled (rotary) 2     *     1   Jan   2004
    Stump grinders 5     *     1   Jan   2004
    Tractors 8     *     1   Jan   2004
    Tractor attachments:
        Roller mowers 4     *     1   Jan   2004
        Slashers 4     *     1   Jan   2004
    Trailers used to carry tree and grass clippings 5     *     1   Jan   2004
    Tree climbing assets:
        Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1     *     1   Jan   2004
        Climbing spurs 10     *     1   Jan   2004
        Friction lowering devices 10     *     1   Jan   2004
        Harness 3     *     1   Jan   2004
        Ropes 1     *     1   Jan   2004
    Wood chippers 8     *     1   Jan   2004
Packaging services
(73200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Fruit and vegetables pack houses assets used off farm:
    Banana assets:
        Air rams 3     *     1   Jul   2008
        Bunch lines 10     *     1   Jul   2008
        Choppers/mulchers 4     *     1   Jul   2008
        Rails (including points) 15     *     1   Jul   2008
        Scrap conveyors 5     *     1   Jul   2008
        Tops 8     *     1   Jul   2008
        Water troughs 10     *     1   Jul   2008
    General assets:
        Bins 5     *     1   Jul   2008
        Bin tippers 15     *     1   Jul   2008
        Conveyors (including elevators) 10     *     1   Jul   2008
        Drying tunnels 15     *     1   Jul   2008
        Fungicide units 10     *     1   Jul   2008
        Receival hoppers (including water dumps) 10     *     1   Jul   2008
        Tables (including packing and sorting tables) 15     *     1   Jul   2008
        Washing assets (including brush and barrel washers) 10     *     1   Jul   2008
        Waxing assets 10     *     1   Jul   2008
    Graders:
        Electronic 10     *     1   Jul   2008
        Mechanical 15     *     1   Jul   2008
        Optical 8     *     1   Jul   2008
    Labelling assets:
        Labelling applicators (including in line labellers) 8     *     1   Jul   2008
        Labelling guns 3     *     1   Jul   2008
    Packing assets (including bagging and wrapping machines) 10     *     1   Jul   2008
    Scales (excluding platform scales) 5     *     1   Jul   2008
    Tree nuts assets:
        Crackers 7     *     1   Jul   2008
        Drying silos 15     *     1   Jul   2008
        Separating assets (including air separators, trommels and vibrating screens) 10     *     1   Jul   2008


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