Taxation Ruling

TR 2021/3

Income tax: effective life of depreciating assets (applicable from 1 July 2021)

  • Please note that the PDF version is the authorised version of this ruling.
    This Ruling, which applies from 1 July 2021, replaces TR 2020/3 (see paragraph 6 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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