Income tax: effective life of depreciating assets
Please note that the PDF version is the authorised version of this ruling.This document has changed over time. View its history.
FOI status:may be released
Notice of Withdrawal
1. Taxation Ruling TR 2000/18 discussed the methodology used by the Commissioner of Taxation in making determinations of the effective life of depreciating assets under section 40-100 of the Income Tax Assessment Act 1997. It also provided effective lives schedules determined by the Commissioner.
2. TR 2000/18 is being replaced by Taxation Ruling TR 2006/5 due to a change in the system of public rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005. The category of legally binding rulings has been expanded to cover matters about the administration and collection of particular taxes, including income tax.
Commissioner of Taxation
5 July 2006
|21 December 2000||Original ruling|
|10 January 2001||Consolidated ruling||Addendum|
|29 June 2001||Consolidated ruling||Addendum|
|19 December 2001||Consolidated ruling||Addendum|
|26 June 2002||Consolidated ruling||Addendum|
|18 December 2002||Consolidated ruling||Addendum|
|25 June 2003||Consolidated ruling||Addendum|
|17 December 2003||Consolidated ruling||Addendum|
|28 June 2004||Consolidated ruling||Addendum|
|15 December 2004||Consolidated ruling||Addendum|
|22 June 2005||Consolidated ruling||Addendum|
|21 December 2005||Consolidated ruling||Addendum|
|You are here||5 July 2006||Withdrawn|