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).

Education and training - (80100 to 82200)

EDUCATION AND TRAINING
(80100 to 82200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Kindergarten furniture and play equipment - see Table A Child care services (87100)


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