Taxation Ruling

TR 2018/4

Income tax: effective life of depreciating assets (applicable from 1 July 2018)

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    This document has been Withdrawn.
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    This Ruling, which applies from 1 July 2018, replaces TR 2017/2 (see paragraph 5 of this Ruling for further details).
    This Ruling has been replaced by TR 2019/5 .

B

B
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Bending machines (bar, angle and rod) 10     *     1 Jul 2008
Block and brick elevators, portable 10     *     1 Jul 2008
Boilers 20     *     1 Jul 2005
Boom gates:
    Electromechanically operated boom gates 7     *     1 Jul 2013
    Hydraulically operated boom gates 10     *     1 Jul 2013


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