Taxation Ruling
TR 2010/2W
Income tax: effective life of depreciating assets (applicable from 1 July 2010)
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
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Taxation Ruling TR 2010/2 is withdrawn on and from 1 July 2011.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 Taxation Ruling TR 2010/2 has been replaced by Taxation Ruling TR 2011/2, which applies on and from 1 July 2011.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.
References
ATO references:
NO 2006/20258
Date: | Version: | Change: | |
23 June 2010 | Original ruling | ||
You are here | 29 June 2011 | Withdrawn |