Income tax: effective life of depreciating assets (applicable from 1 July 2010)
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Notice of Withdrawal
Taxation Ruling TR 2010/2 is withdrawn on and from 1 July 2011.
1. Taxation Ruling TR 2010/2 has been replaced by Taxation Ruling TR 2011/2, which applies on and from 1 July 2011. To the extent that the views contained in TR 2010/2 still apply, they have been incorporated into TR 2011/2.
2. The Commissioner's determination of the effective life of depreciating assets has been amended with effect from 1 July 2011. 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 2010/2), you should continue to use that life for that asset.
ISSN: 1039 0731
|23 June 2010||Original ruling|
|You are here||29 June 2011||Withdrawn|