Taxation Ruling

TR 2009/4W

Income tax: effective life of depreciating assets (applicable from 1 July 2009)

Notice of Withdrawal

Taxation Ruling TR 2009/4 is withdrawn on and from 1 July 2010.

1. Taxation Ruling TR 2009/4 has been replaced by Taxation Ruling TR 2010/2, which applies on and from 1 July 2010. To the extent that the views contained in TR 2009/4 still apply, they have been incorporated into TR 2010/2.

2. The Commissioner's determination of the effective life of depreciating assets has been amended with effect from 1 July 2010. If, for a particular asset, you were using an effective life from the determination as in force before the latest amendment (for example, as contained in the Schedule to TR 2009/4), you should continue to use that life for that asset.

Commissioner of Taxation
23 June 2010

Not previously issued as a draft


ATO references:
NO 1-20KJ2T5

ISSN: 1039-0731
TR 2009/4W history
  Date: Version: Change:
  24 June 2009 Original ruling  
You are here 23 June 2010 Withdrawn