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    This document has been Withdrawn.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    This Ruling has been replaced by TR 2019/5 .

T

T
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Tarpaulins 5     *     1 Jul 2014
Telephony:
    Mobile phones 3     *     1 Jul 2014
    Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7     *     1 Jul 2015
Television sets 10     *     1 Jul 2014
Tractors 12     *     1 Jul 2007
Trailers - see Table B Motor vehicles and trailers
Two-way radios:
    Base stations 6     *     1 Jul 2014
    Mobile units 6     *     1 Jul 2014
    Portable units 3     *     1 Jul 2014
    Repeaters 7     *     1 Jul 2014


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