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).

H

H
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Hand dryers (electrical) 10     *     1 Jul 2013
Hand tools (manually operated) 10     *     1 Jul 2014


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