TR 2016/1A1 - Addendum
Income tax: effective life of depreciating assets (applicable from 1 July 2016)
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
TR 2016/1 is amended as follows:
|Ice storage bins, feed bins and rake bins||20||*||1 Jul 2016|
|Filling and sealing assets:|
|Capping machines||15||*||1 Jul 2009|
|Container dryers (incorporating air knives and blowers)||10||*||1 Jul 2009|
|Cooling and warming tunnels||10||*||1 Jul 2009|
|Filling machines (including bag in box fillers, cup fillers and aseptic fillers)||20||*||1 Jul 2009|
|Barrier gates/boom gates - see Table B Boom gates||*|
|Barrier gates/boom gates - see Table B Boom gates|
Commissioner of Taxation
7 September 2016
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