Taxation Ruling
TR 2019/5
Income tax: effective life of depreciating assets (applicable from 1 July 2019)
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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 2019, replaces TR 2018/4 (see paragraph 5 of this Ruling for further details).This document has changed over time. View its history.
Rental, hiring and real estate services - (66110 to 67200)
RENTAL, HIRING AND REAL ESTATE SERVICES
(66110 to 67200) |
Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry | |||
Rental and hiring services (except real estate)
(66110 to 66400) |
|||
ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
Air Compressors: | |||
Compressors - reciprocating | 7 | * | 1 Jul 2005 |
Compressors - rotary screw | 10 | * | 1 Jul 2005 |
Compaction: | |||
Compactors - flat plate | 8 | * | 1 Jul 2005 |
Compactors - vertical rammer | 6 | * | 1 Jul 2005 |
Concreting assets: | |||
Brick/paving saws | 5 | * | 1 Jul 2005 |
Concrete demolition saws | 3 | * | 1 Jul 2005 |
Concrete kibble buckets | 15 | * | 1 Jul 2005 |
Concrete mixers | 4 | * | 1 Jul 2008 |
Concrete trowels: | |||
Ride on | 7 | * | 1 Jul 2008 |
Walk behind | 5 | * | 1 Jul 2008 |
Concrete surface preparation assets (including floor grinders, planers and scarifers) | 5 | * | 1 Jul 2008 |
Concrete vibrators: | |||
Brushcutter style | 5 | * | 1 Jul 2008 |
Drive units | 6 | * | 1 Jul 2008 |
Flexible shaft pumps | 6 | * | 1 Jul 2008 |
Vibrating shafts | 3 | * | 1 Jul 2008 |
Concrete wheeled saws | 6 | * | 1 Jul 2005 |
Elevating work platforms (EWPs): | |||
Boom lifts (including knuckle and telescopic boom lifts) | 15 | * | 1 Jul 2015 |
Personnel lifts | 10 | * | 1 Jul 2015 |
Scissor lifts | 10 | * | 1 Jul 2015 |
Generators: | |||
Cables | 5 | * | 1 Jul 2005 |
Distribution boards | 10 | * | 1 Jul 2005 |
Diesel | 10 | * | 1 Jul 2005 |
Petrol | 5 | * | 1 Jul 2005 |
Generator with attached lighting plant | 10 | * | 1 Jul 2005 |
Household assets: | |||
Clothes dryers | 5 | * | 1 Jan 2006 |
DVD players | 5 | * | 1 Jan 2006 |
Dishwashers | 8 | * | 1 Jan 2006 |
Evaporative coolers, portable | 5 | * | 1 Jan 2006 |
Freezers | 6 | * | 1 Jan 2006 |
Microwave ovens | 6 | * | 1 Jan 2006 |
Refrigerators | 6 | * | 1 Jan 2006 |
Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 5 | * | 1 Jan 2006 |
Surround sound systems (incorporating audio-video receivers and speakers) | 5 | * | 1 Jan 2006 |
Television sets | 8 | * | 1 Jan 2006 |
Vacuum cleaners, portable | 5 | * | 1 Jan 2006 |
Video cassette recorder systems (VCR) | 5 | * | 1 Jan 2006 |
Washing machines | 6 | * | 1 Jan 2006 |
Ladders (including stepladders, work platforms extension ladders, trestles and planks): | |||
Aluminium | 4 | * | 1 Jul 2015 |
Fibreglass | 4 | * | 1 Jul 2015 |
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) | 10 | * | 1 Jul 2014 |
Power tools: | |||
Chainsaws | 3 | * | 1 Jul 2005 |
Hand tools - air | 5 | * | 1 Jul 2005 |
Hand tools - battery | 3 | * | 1 Jul 2008 |
Hand tools - electric | 5 | * | 1 Jul 2005 |
Jackhammers - air | 7 | * | 1 Jul 2005 |
Jackhammers - electric | 3 | * | 1 Jul 2005 |
Nail guns - air | 3 | * | 1 Jul 2005 |
Recreational vehicles: | |||
Campervans and motorhomes: | |||
Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles | 5 | * | 1 Jul 2015 |
Vehicles having a gross vehicle mass of 3 tonnes or less | 8 | * | 1 Jul 2015 |
Caravans and camper trailers | 12 | * | 1 Jul 2015 |
Rental cars [43] | 5 | * | 1 Jul 2016 |
Scaffolding: | |||
Aluminium | 5 | * | 1 Jul 2015 |
Fibreglass | 5 | * | 1 Jul 2015 |
Steel | 15 | * | 1 Jul 2015 |
Traffic management assets: | |||
Crash prevention assets: | |||
Barriers: | |||
Concrete | 30 | * | 1 Jan 2006 |
Plastic | 5 | * | 1 Jan 2006 |
Crash attenuators (truck mounted) | 10 | * | 1 Jan 2006 |
Road marking assets: | |||
< 100 litre capacity | 5 | * | 1 Jan 2006 |
100 to 500 litre capacity | 9 | * | 1 Jan 2006 |
> 500 litre capacity | 11 | * | 1 Jan 2006 |
Line grinders (walk behind) | 5 | * | 1 Jan 2006 |
Traffic management signs: | |||
Arrow boards | 10 | * | 1 Jan 2006 |
Speed observation signs | 10 | * | 1 Jan 2006 |
Traffic lights - mobile | 10 | * | 1 Jan 2006 |
Variable message signs | 10 | * | 1 Jan 2006 |
Static signage (including safety cones, barricades, warning signs and bollards) | 3 | * | 1 Jan 2006 |
Video recorder or equipment hiring | 6 ⅔ | 1 Jan 2001 | |
Video tapes and games hiring | ½ | * | 1 Jan 2001 |
Welders: | |||
Diesel | 10 | * | 1 Jul 2005 |
Electric | 5 | * | 1 Jul 2005 |
Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. | |||
Residential property operators
[44]
(67110) |
|||
ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
Assets generally: | |||
Air conditioning assets (excluding ducting, pipes and vents): | |||
Air handling units | 20 | * | 1 Jul 2003 |
Chillers: | |||
Absorption | 25 | * | 1 Jul 2003 |
Centrifugal | 20 | * | 1 Jul 2003 |
Volumetrics (including reciprocating, rotary, screw, scroll): | |||
Air-cooled | 15 | * | 1 Jul 2003 |
Water-cooled | 20 | * | 1 Jul 2003 |
Condensing sets | 15 | * | 1 Jul 2003 |
Cooling towers | 15 | * | 1 Jul 2003 |
Damper motors (including variable air volume box controller) | 10 | * | 1 Jul 2003 |
Fan coil units (connected to condensing set) | 15 | * | 1 Jul 2003 |
Mini split systems up to 20KW (including ceiling, floor and high wall split system) | 10 | * | 1 Jul 2003 |
Packaged air conditioning units | 15 | * | 1 Jul 2003 |
Pumps | 20 | * | 1 Jul 2003 |
Room units | 10 | * | 1 Jul 2003 |
Ceiling fans | 5 | * | 1 Jul 2004 |
Clocks, electric | 10 | * | 1 Jul 2004 |
Digital peep holes | 10 | * | 1 Jul 2019 |
DVD players | 5 | * | 1 Jul 2004 |
Door closers | 10 | * | 1 Jul 2004 |
Door stops, freestanding | 10 | * | 1 Jul 2004 |
Escalators (machinery and moving parts) | 20 | * | 1 Jan 2003 |
Evaporative coolers: | |||
Fixed (excluding ducting and vents) | 15 | * | 1 Jul 2019 |
Portable | 10 | * | 1 Jul 2005 |
Floor coverings (removable without damage): | |||
Carpet | 8 | * | 1 Jul 2019 |
Floating timber | 15 | * | 1 Jul 2004 |
Linoleum | 10 | 1 Jan 2001 | |
Vinyl | 10 | 1 Jan 2001 | |
Furniture, freestanding | 13 ⅓ | 1 Jan 2001 | |
Garbage bins | 10 | * | 1 Jul 2004 |
Garbage compacting systems (excluding chutes) | 6 ⅔ | 1 Jan 2001 | |
Generators | 20 | 1 Jan 2001 | |
Gym assets: | |||
Cardiovascular | 5 | * | 1 Jul 2004 |
Resistance | 10 | * | 1 Jul 2004 |
Hand dryers, electrical | 10 | 1 Jan 2001 | |
Heaters: | |||
Fixed: | |||
Electric | 15 | * | 1 Jul 2004 |
Gas: | |||
Ducted central heating unit | 20 | * | 1 Jul 2004 |
Other | 15 | * | 1 Jul 2004 |
Freestanding | 15 | * | 1 Jul 2004 |
Home automation control assets | 10 | * | 1 Jul 2019 |
Hot water systems (excluding piping): | |||
Electric | 12 | * | 1 Jul 2004 |
Gas | 12 | * | 1 Jul 2004 |
Solar | 15 | * | 1 Jul 2004 |
Hydronic assets: | |||
Controls | 10 | * | 1 Jul 2019 |
Water heaters | 15 | * | 1 Jul 2019 |
Intercom system assets | 10 | * | 1 Jul 2004 |
Lifts (including hydraulic and traction lifts) | 30 | * | 1 Jan 2003 |
Lights: | |||
Fittings (excluding hardwired) | 5 | * | 1 Jul 2004 |
Freestanding | 5 | * | 1 Jul 2004 |
Shades, removable | 5 | * | 1 Jul 2004 |
Linen | 5 | * | 1 Jul 2004 |
Master antenna television (MATV) assets: | |||
Amplifiers | 10 | * | 1 Jul 2004 |
Modulators | 10 | * | 1 Jul 2004 |
Power sources | 10 | * | 1 Jul 2004 |
Mirrors, freestanding | 15 | * | 1 Jul 2004 |
Radios | 10 | 1 Jan 2001 | |
Rugs | 7 | * | 1 Jul 2004 |
Skylights: | |||
Controls | 10 | * | 1 Jul 2019 |
Motors | 10 | * | 1 Jul 2019 |
Solar power generating system (incorporating batteries, inverters, solar panels, regulators) | 20 | * | 1 Jul 2004 |
Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 7 | * | 1 Jul 2004 |
Surround sound systems (incorporating audio-video receivers and speakers) | 10 | * | 1 Jul 2004 |
Telecommunications assets: | |||
Cordless phones | 4 | * | 1 Jul 2004 |
Telephone hand sets | 6 | * | 1 Jul 2019 |
Telephone systems - see Table B Telephony | |||
Television antennas, freestanding | 5 | * | 1 Jul 2004 |
Television sets | 8 | * | 1 Jul 2019 |
Vacuum cleaners: | |||
Ducted: | |||
Hoses | 10 | * | 1 Jul 2004 |
Motors | 10 | * | 1 Jul 2004 |
Wands | 10 | * | 1 Jul 2004 |
Portable | 10 | 1 Jan 2001 | |
Ventilation fans | 20 | * | 1 Jul 2004 |
Video cassette recorder systems (VCRs) | 5 | * | 1 Jul 2004 |
Water pumps: | |||
Multi-storey | 20 | * | 1 Jul 2019 |
Rainwater tanks | 5 | * | 1 Jul 2019 |
Single residence pressure pumps | 8 | * | 1 Jul 2019 |
Window blinds, internal | 10 | * | 1 Jul 2004 |
Window curtains | 6 | * | 1 Jul 2004 |
Window shutters, automatic: | |||
Controls | 10 | * | 1 Jul 2004 |
Motors | 10 | * | 1 Jul 2004 |
Bathroom assets: | |||
Accessories, freestanding (including shower caddies, soap holders, toilet brushes) | 3 | * | 1 Jul 2019 |
Exhaust fans (including light/heating) | 10 | * | 1 Jul 2004 |
Heated towel rails, electric | 10 | * | 1 Jul 2004 |
Shower curtains (excluding curtain rods and screens) | 2 | * | 1 Jul 2004 |
Spa bath pumps | 10 | * | 1 Jul 2019 |
Fire control assets: | |||
Alarms: | |||
Heat | 6 | * | 1 Jul 2004 |
Smoke | 6 | * | 1 Jul 2004 |
Detection and alarm systems: | |||
Alarm bells | 12 | * | 1 Jul 2004 |
Detectors (including addressable manual call points, heat, multi type and smoke) | 20 | * | 1 Jul 2004 |
Fire indicator panels | 12 | * | 1 Jul 2004 |
Emergency warning and intercommunication systems (EWIS): | |||
Master emergency control panels | 12 | * | 1 Jul 2004 |
Speakers | 12 | * | 1 Jul 2004 |
Strobe lights | 12 | * | 1 Jul 2004 |
Warden intercom phones (WIPs) | 12 | * | 1 Jul 2004 |
Extinguishers | 15 | * | 1 Jul 2004 |
Hoses and nozzles | 10 | * | 1 Jul 2004 |
Pumps (including diesel and electric) | 25 | * | 1 Jul 2004 |
Stair pressurisation assets: | |||
AC variable speed drives (VSDs) | 10 | * | 1 Jul 2004 |
Pressurisation and extraction fans | 25 | * | 1 Jul 2004 |
Sensors | 10 | * | 1 Jul 2004 |
Kitchen assets: | |||
Cook tops | 12 | * | 1 Jul 2004 |
Crockery | 5 | * | 1 Jul 2004 |
Cutlery | 5 | * | 1 Jul 2004 |
Dishwashers | 8 | * | 1 Jul 2019 |
Freezers | 12 | * | 1 Jul 2004 |
Garbage disposal units | 10 | * | 1 Jul 2004 |
Microwave ovens | 8 | * | 1 Jul 2019 |
Ovens | 12 | * | 1 Jul 2004 |
Range hoods | 12 | * | 1 Jul 2004 |
Refrigerators | 12 | * | 1 Jul 2004 |
Stoves | 12 | * | 1 Jul 2004 |
Water filters, electrical | 15 | * | 1 Jul 2004 |
Laundry assets: | |||
Clothes dryers | 7 | * | 1 Jul 2019 |
Ironing boards, freestanding | 5 | * | 1 Jul 2019 |
Irons | 5 | * | 1 Jul 2004 |
Washing machines | 8 | * | 1 Jul 2019 |
Outdoor assets: | |||
Automatic garage doors: | |||
Controls | 5 | * | 1 Jul 2004 |
Motors | 10 | * | 1 Jul 2004 |
Barbecue assets: | |||
Fixed barbecue assets: | |||
Sliding trays and cookers | 10 | * | 1 Jul 2004 |
Freestanding barbecues | 5 | * | 1 Jul 2004 |
Floor carpet (including artificial grass and matting) | 5 | * | 1 Jul 2004 |
Folding arm awnings: | |||
Controls | 10 | * | 1 Jul 2019 |
Motors | 10 | * | 1 Jul 2019 |
Furniture, freestanding | 5 | * | 1 Jul 2004 |
Gardening watering installations: | |||
Control panels | 5 | * | 1 Jul 2004 |
Pumps | 5 | * | 1 Jul 2004 |
Timing devices | 5 | * | 1 Jul 2004 |
Garden lights, solar | 5 | * | 1 Jul 2019 |
Garden sheds, freestanding | 15 | * | 1 Jul 2004 |
Gates, electrical: | |||
Controls | 5 | * | 1 Jul 2004 |
Motors | 10 | * | 1 Jul 2004 |
Operable pergola louvres: | |||
Controls | 15 | * | 1 Jul 2004 |
Motors | 15 | * | 1 Jul 2004 |
Rainwater tanks: | |||
Galvanised steel | 25 | * | 1 Jul 2019 |
Polyethylene | 15 | * | 1 Jul 2019 |
Roller blinds | |||
Controls | 10 | * | 1 Jul 2019 |
Motors | 10 | * | 1 Jul 2019 |
Sauna heating assets | 15 | * | 1 Jul 2004 |
Sewage treatment assets: | |||
Controls | 8 | * | 1 Jul 2004 |
Motors | 8 | * | 1 Jul 2004 |
Spas: | |||
Fixed spa assets: | |||
Chlorinators | 10 | * | 1 Jul 2019 |
Filtration assets (including pumps) | 10 | * | 1 Jul 2019 |
Heaters (electric or gas) | 15 | * | 1 Jul 2004 |
Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) | 17 | * | 1 Jul 2004 |
Swimming pool assets: | |||
Chlorinators | 10 | * | 1 Jul 2019 |
Cleaning assets | 7 | * | 1 Jul 2004 |
Covers (including blankets) | 8 | * | 1 Jul 2019 |
Filtration assets (including pumps) | 10 | * | 1 Jul 2019 |
Heaters: | |||
Electric | 15 | * | 1 Jul 2004 |
Gas | 15 | * | 1 Jul 2004 |
Solar | 20 | * | 1 Jul 2004 |
Tennis court assets: | |||
Cleaners | 3 | * | 1 Jul 2004 |
Drag brooms | 3 | * | 1 Jul 2004 |
Nets | 5 | * | 1 Jul 2004 |
Rollers | 3 | * | 1 Jul 2004 |
Umpire chairs | 15 | * | 1 Jul 2004 |
Security and monitoring assets: | |||
Access control systems: | |||
Code pads | 5 | * | 1 Jul 2004 |
Door controllers | 5 | * | 1 Jul 2004 |
Readers: | |||
Proximity | 7 | * | 1 Jul 2004 |
Swipe card | 3 | * | 1 Jul 2004 |
CCTV systems: | |||
Cameras | 4 | * | 1 Jul 2004 |
Monitors | 4 | * | 1 Jul 2004 |
Recorders: | |||
Digital | 4 | * | 1 Jul 2004 |
Time lapse | 2 | * | 1 Jul 2004 |
Switching units (including multiplexes) | 5 | * | 1 Jul 2004 |
Security systems: | |||
Code pads | 5 | * | 1 Jul 2004 |
Control panels | 5 | * | 1 Jul 2004 |
Detectors (including passive infrared, photo sensors and vibration) | 5 | * | 1 Jul 2004 |
Global System for Mobiles (GSM) Units | 5 | * | 1 Jul 2004 |
Noise makers (including bells and sirens) | 5 | * | 1 Jul 2004 |
Non-residential property operators
(67120) |
|||
ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
Commercial office building assets: | |||
Boilers | 20 | * | 1 Jul 2005 |
Boiler pumps | 5 | * | 1 Jul 2005 |
Building maintenance units | 35 | * | 1 Jul 2005 |
Carpets | 8 | * | 1 Jul 2005 |
Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) | 15 | * | 1 Jul 2005 |
Hot water installations (excluding commercial boilers and piping) | 15 | * | 1 Jul 2005 |
Power supply assets: | |||
Emergency or standby: | |||
Generator assets: | |||
Acoustic hoods and canopies | 20 | * | 1 Jul 2005 |
Generators (incorporating attached engine management and generator monitoring instruments) | 25 | * | 1 Jul 2005 |
Power management units | 15 | * | 1 Jul 2005 |
Lighting control systems (microprocessor based) | 5 | * | 1 Jul 2014 |
Uninterruptible power supply (UPS) systems: | |||
Line interactive types | 5 | * | 1 Jul 2013 |
On line double conversion types | 10 | * | 1 Jul 2013 |
Window blinds | 20 | * | 1 Jul 2005 |
Not previously issued as a draft
References
ATO references:
NO 1-HHM96UX
Previous Rulings/Determinations:
TR 2013/4
TR 2014/4
TR 2015/2
TR 2016/1
TR 2017/2
TR 2018/4
Subject References:
depreciation
depreciation rate
effective life
Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-25
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-95(4)
ITAA 1997 40-95(5)
ITAA 1997 40-95(7)
ITAA 1997 40-100
ITAA 1997 40-100(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-105
ITAA 1997 40-110
ITAA 1997 40-345(2)
TAA 1953
Other References:
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No. 1)
Date: | Version: | Change: | |
26 June 2019 | Original ruling | ||
You are here | 22 April 2020 | Consolidated ruling |