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).

U

U
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Unmanned aerial vehicles (drones/remotely piloted aircraft):
    Fixed wing 3     *     1 Jul 2015
    Rotary wing 2     *     1 Jul 2015


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