Taxation Ruling

TR 2000/18W

Income tax: effective life of depreciating assets

FOI status:

may be released

Notice of Withdrawal

Taxation Ruling TR 2000/18 is withdrawn with effect from 1 July 2006.

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


ATO references:
NO 2005-18404

ISSN: 1039-0731

Related Rulings/Determinations:

TR 2000/18
TR 2006/5
TR 2006/15
TR 2007/3

TR 2000/18W history
  Date: Version: Change:
  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You are here 5 July 2006 Withdrawn  

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