Taxation Ruling

TR 2019/5

Income tax: effective life of depreciating assets (applicable from 1 July 2019)

  • Please note that the PDF version is the authorised version of this ruling.
    This Ruling, which applies from 1 July 2019, replaces TR 2018/4 (see paragraph 5 of this Ruling for further details).
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Professional, scientific and technical services - (69100 to 70000)

PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES
(69100 to 70000)
Scientific research services
(69100)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Scientific, medical and pharmaceutical research assets:
    Autoclaves:
        Bench top autoclaves 5     *     1   Jul   2014
        Others 10     *     1   Jul   2014
    Automated cell counters 5     *     1   Jul   2014
    Automated colony pickers 5     *     1   Jul   2014
    Balances 10     *     1   Jul   2014
    Biological safety cabinets 10     *     1   Jul   2014
    Cell harvesters 10     *     1   Jul   2014
    Centrifuges:
        Bench top centrifuges 5     *     1   Jul   2014
        Others 10     *     1   Jul   2014
    Computed tomography (CT) scanners 10     *     1   Jul   2014
    Digital cameras 3     *     1   Jul   2014
    DNA sequencers 5     *     1   Jul   2014
    Electrophoresis systems (incorporating power supplies and tanks) 7     *     1   Jul   2014
    Electroporators 8     *     1   Jul   2014
    Fermenters 10     *     1   Jul   2014
    Flow cytometers 8     *     1   Jul   2014
    Freeze dryers 10     *     1   Jul   2014
    Freezers 10     *     1   Jul   2014
    Gel documentation systems 5     *     1   Jul   2014
    Glassware washers 8     *     1   Jul   2014
    Heating blocks 10     *     1   Jul   2014
    Homogenisers 7     *     1   Jul   2014
    Incubators 6     *     1   Jul   2014
    Liquid chromatography systems 5     *     1   Jul   2014
    Liquid nitrogen assets (including dewars and tanks) 10     *     1   Jul   2014
    Microscopes 10     *     1   Jul   2014
    Microtomes 10     *     1   Jul   2014
    Mixers 7     *     1   Jul   2014
    Nano spectrophotometers 8     *     1   Jul   2014
    Ovens 6     *     1   Jul   2014
    Peristaltic pumps 7     *     1   Jul   2014
    pH meters 7     *     1   Jul   2014
    Plate readers 5     *     1   Jul   2014
    Polymerase chain reaction (PCR) thermal cyclers 8     *     1   Jul   2014
    Real-time PCR detection machines 5     *     1   Jul   2014
    Refrigerators 8     *     1   Jul   2014
    Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5     *     1   Jul   2014
    Shakers 7     *     1   Jul   2014
    Sonicators (including water bath sonicators and sonicators with probes) 7     *     1   Jul   2014
    Spectrophotometers (excluding nano spectrophotometers) 10     *     1   Jul   2014
    Surface plasmon resonance (SPR) machines 5     *     1   Jul   2014
    Vacuum concentrators 7     *     1   Jul   2014
    Water baths (including refrigerated and shaking water baths) 7     *     1   Jul   2014
    Water purification systems 8     *     1   Jul   2014
Surveying and mapping services
(69220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Airborne imaging (cameras) 7     *     1   Jul   2015
Automatic optical levels (dumpy levels) 7     *     1   Jul   2015
Controllers 4     *     1   Jul   2015
Digital (electronic) levels 5     *     1   Jul   2015
Echo sounders 5     *     1   Jul   2015
GNSS/GIS handhelds (asset receivers) 3     *     1   Jul   2015
GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5     *     1   Jul   2015
Ground imaging (pole cameras) 5     *     1   Jul   2015
Laser detectors/receivers (rod-eye receivers) 4     *     1   Jul   2015
Laser distance measurers/meters (DISTOs) 4     *     1   Jul   2015
Laser levels:
    Grade laying (dial-in grade) 6     *     1   Jul   2015
    Laser plummets 5     *     1   Jul   2015
    Line and plumb/point and cross line 4     *     1   Jul   2015
    Pipe laying 6     *     1   Jul   2015
    Rotating 6     *     1   Jul   2015
    Tunnelling and plumbing 6     *     1   Jul   2015
Laser scanners - 3D (high definition surveying) - ground LIDAR 5     *     1   Jul   2015
Laser scanners - vehicle mounted - ground LIDAR 5     *     1   Jul   2015
LIDAR (airborne) 7     *     1   Jul   2015
Rail surveying assets:
    Mobile rail surveying equipment 5     *     1   Jul   2015
    Platform clearance gauges 6     *     1   Jul   2015
    Rail profile gauges 6     *     1   Jul   2015
Stereoplotters - digital/softcopy (hardware only) 10     *     1   Jul   2015
Tablets 4     *     1   Jul   2015
Theodolites (digital) 7     *     1   Jul   2015
Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5     *     1   Jul   2015
Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5     *     1   Jul   2015
Unmanned aerial vehicles (drones/remotely piloted aircraft):
    Fixed wing 3     *     1   Jul   2015
    Rotary wing 2     *     1   Jul   2015
Unmanned surface vehicles 4     *     1   Jul   2015
Utility locator (underground service locator) assets:
    Ground penetrating radars (GPRs) 5     *     1   Jul   2015
    Magnetic locators 5     *     1   Jul   2015
    Service locators 5     *     1   Jul   2015
    Signal generators 5     *     1   Jul   2015
    Signal tracer for locators 4     *     1   Jul   2015
Scientific testing and analysis services
(69250)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Coal laboratory assets:
    Sample preparation assets:
        Drop shatters 20     *     1   Jul   2018
        Drum tumblers 15     *     1   Jul   2018
        Drying ovens:
            Benchtop 7     *     1   Jul   2018
            Others (including floor size with trolleys) 15     *     1   Jul   2018
        Dust extraction systems 15     *     1   Jul   2018
        Float-sink buckets 8     *     1   Jul   2018
        Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) 15     *     1   Jul   2018
        Flotation machines (including froth rotation machines) 20     *     1   Jul   2018
        Jaw crushers 10     *     1   Jul   2018
        Pulverisers 10     *     1   Jul   2018
        Riffle splitters 10     *     1   Jul   2018
        Rotary Sample Dividers (RSDs) 15     *     1   Jul   2018
        Sample storage assets:
            Cool room assets - see Table B Refrigeration assets
            Portable refrigerators/freezers 10     *     1   Jul   2018
        Sample trays 5     *     1   Jul   2018
        Sample trolleys 10     *     1   Jul   2018
        Sieve shakers (excluding sieves) 10     *     1   Jul   2018
        Sieves (including various meshes and sizes) 7     *     1   Jul   2018
        Weighing scales 10     *     1   Jul   2018
    Laboratory analytical equipment and instruments:
        Analytical balances 7     *     1   Jul   2018
        Calorimeters 10     *     1   Jul   2018
        Carbon and sulphur analysers 7     *     1   Jul   2018
        CHN analysers (including carbon, hydrogen and nitrogen) 7     *     1   Jul   2018
        Coal ash fusibility furnaces 10     *     1   Jul   2018
        Crucible Swell Number (CSN) burners 10     *     1   Jul   2018
        Dilatometers 9     *     1   Jul   2018
        Fume cabinets 15     *     1   Jul   2018
        Moisture testing ovens (including nitrogen setup apparatus) 10     *     1   Jul   2018
        Muffle furnaces 15     *     1   Jul   2018
        Particle   size analysers 10     *     1   Jul   2018
        Petrographic microscopes 10     *     1   Jul   2018
        Plastometers 9     *     1   Jul   2018
        Water baths (including ultrasonic water baths) 7     *     1   Jul   2018
        X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7     *     1   Jul   2018
Mineral processing and metallurgical laboratory assets:
    Sample preparation assets:
        Benchtop (including work benches and tables) 10     *     1 Jul 2019
        Centrifugal concentrators 15     *     1 Jul 2019
        Cone crushers 20     *     1 Jul 2019
        Drying ovens:
            Benchtop 7     *     1 Jul 2019
            Others (including floor size with trolleys) 10     *     1 Jul 2019
        Dust cabinet (including extracted workstations) 20     *     1 Jul 2019
        Dust extraction systems 15     *     1 Jul 2019
        Flotation machines (including froth rotation machines) 20     *     1 Jul 2019
        Gravity separation assets (including centrifuges and cyclones) 10     *     1 Jul 2019
        Grinding mills 12     *     1 Jul 2019
        Jaw crushers 10     *     1 Jul 2019
        Laboratory tumblers (including cyanide leach test tumblers) 10     *     1 Jul 2019
        Micro dosing peristaltic pumps 7     *     1 Jul 2019
        Overhead tank mixers 5     *     1 Jul 2019
        pH control systems 15     *     1 Jul 2019
        Pressure filters 8     *     1 Jul 2019
        Pulverisers 10     *     1 Jul 2019
        Riffle splitters 10     *     1 Jul 2019
        Rotary Sample Dividers (RSDs) 10     *     1 Jul 2019
        Sample storage assets:
            Cool room assets - See Table B under 'Refrigeration'
            Portable refrigerators/freezers 8     *     1 Jul 2019
        Sample trays 3     *     1 Jul 2019
        Sample trolleys 7     *     1 Jul 2019
        Scrubbers 15     *     1 Jul 2019
        Shaking tables (including wet tables) 20     *     1 Jul 2019
        Sieve shakers (excluding sieves) 10     *     1 Jul 2019
        Sieves (including various meshes and sizes) 3     *     1 Jul 2019
        Solvent extraction & electro winning equipment 15     *     1 Jul 2019
        Vacuum filters 7     *     1 Jul 2019
        Water purification systems 15     *     1 Jul 2019
        Weighing scales 7     *     1 Jul 2019
    Laboratory analytical equipment and instruments:
        Analytical balances 7     *     1 Jul 2019
        Atomic Absorption Spectroscopy (AAS) instruments 10     *     1 Jul 2019
        Auto dilutors 7     *     1 Jul 2019
        Auto titration instruments 7     *     1 Jul 2019
        Carbon and Sulphur analysers 7     *     1 Jul 2019
        Cupellation furnaces 10     *     1 Jul 2019
        Fume cabinets 15     *     1 Jul 2019
        Fusion furnaces 10     *     1 Jul 2019
        Fourier Transform Infrared (FTIR) spectroscopy 7     *     1 Jul 2019
        Hot blocks 7     *     1 Jul 2019
        Hotplate magnetic stirrers 10     *     1 Jul 2019
        Incubators 7     *     1 Jul 2019
        Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) 10     *     1 Jul 2019
        Ion Chromatography (IC) equipment 15     *     1 Jul 2019
        Muffle furnaces 12     *     1 Jul 2019
        Overhead stirrers 8     *     1 Jul 2019
        Particle size analysers 10     *     1 Jul 2019
        Petrographic microscopes 10     *     1 Jul 2019
        Robotic cells (including robotic fusion cells, robotic preparations cells) 10     *     1 Jul 2019
        Robotic TGA cells 7     *     1 Jul 2019
        Thermogravimetric Analysers (TGAs) 7     *     1 Jul 2019
        Water baths 5     *     1 Jul 2019
        X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7     *     1 Jul 2019
Advertising services
(69400)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Advertising signs - see Table B Advertising signs
Veterinary services
(69700)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Veterinarians' assets:
    Anaesthesia machines 10     *     1   Jan   2004
    Animal blow dryers 5     *     1   Jan   2004
    Animal cages:
        Fibreglass, plastic and polyethylene (PE) cages 10     *     1   Jan   2004
        Stainless steel cages 20     *     1   Jan   2004
    Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO2) end-tidal monitors, ECGs and pulse oximeters) 7     *     1   Jan   2004
    Animal scales 7     *     1   Jan   2004
    Dental assets:
        Dental units 10     *     1   Jan   2004
        Ultrasonic scalers (standalone) 10     *     1   Jan   2004
    Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10     *     1   Jan   2004
    Electrocautery units 10     *     1   Jan   2004
    Electroejaculators 6     *     1   Jan   2004
    Hydrobaths 8     *     1   Jan   2004
    Pathology assets:
        Centrifuges 5     *     1   Jan   2004
        Laboratory analysers:
            Electrolyte analysers 4     *     1   Jan   2004
            Generally 5     *     1   Jan   2004
        Microscopes 10     *     1   Jan   2004
    Surgery lights 10     *     1   Jan   2004
    Tables and tubs 20     *     1   Jan   2004
    Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5     *     1   Jan   2004
    X-ray assets (excluding direct radiography assets):
        Mobile or portable x-ray units 10     *     1   Jan   2004
        X-ray processors - automatic 10     *     1   Jan   2004
Professional photographic services
(69910)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3     *     1   Jul   2015
Camera lenses 5     *     1   Jul   2015
Digital cameras:
    Compact cameras (including point and shoot cameras) 3     *     1   Jul   2015
    Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3     *     1   Jul   2015
    Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4     *     1   Jul   2015
    SLR cameras (including full-frame SLR cameras) 3     *     1   Jul   2015
Lighting assets:
    Electronic flash units (including compact flash heads, monolights):
        Portable 3     *     1   Jul   2015
        Studio lightings 5     *     1   Jul   2015
    Light meters 5     *     1   Jul   2015
    Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3     *     1   Jul   2015
    Portable flash units (including flashguns) 2     *     1   Jul   2015
    Power packs (including battery packs and compact flash generators) 4     *     1   Jul   2015
Support assets:
    Backdrop support systems (including background elevation systems) 10     *     1   Jul   2015
    Bags and cases 5     *     1   Jul   2015
    Camera track sliders 2     *     1   Jul   2015
    Light stands (including boom arms) 5     *     1   Jul   2015
    Photographic printers/plotters 4     *     1   Jul   2015
    Tent and shooting tables 2     *     1   Jul   2015
    Tripods 5     *     1   Jul   2015
    Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2     *     1   Jul   2015
    Wind machines 5     *     1   Jul   2015

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

ISSN: 2205-6122

Subject References:
depreciation
depreciation rate
effective life

Business Line:  PGI

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)

TR 2019/5 history
  Date: Version: Change:
  26 June 2019 Original ruling  
You are here 22 April 2020 Consolidated ruling  

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