Taxation Ruling

TR 2012/2W

TR 2012/2 - Income tax: effective life of depreciating assets (applicable from 1 July 2012)

Notice of Withdrawal

Taxation Ruling TR 2012/2 is withdrawn with effect from 1 July 2013.

1. Taxation Ruling TR 2012/2 has been replaced by Taxation Ruling TR 2013/4, which applies from 1 July 2013. To the extent that the views contained in TR 2012/2 still apply, they have been incorporated into TR 2013/4.

2. The Commissioner has made a new determination of the effective life of certain depreciating assets which takes effect from 1 July 2013. This determination has been incorporated into Tables A and B in the Schedule to Taxation Ruling TR 2013/4.

Commissioner of Taxation
26 June 2013


ATO references:
NO 1-4O3Y6R6

ISSN: 1039-0731
TR 2012/2 history
  Date: Version: Change: