TR 2012/2 - Income tax: effective life of depreciating assets (applicable from 1 July 2012)
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
Notice of Withdrawal
1. Taxation Ruling TR 2012/2 has been replaced by Taxation Ruling TR 2013/4, which applies from 1 July 2013. To the extent that the views contained in TR 2012/2 still apply, they have been incorporated into TR 2013/4.
2. The Commissioner has made a new determination of the effective life of certain depreciating assets which takes effect from 1 July 2013. This determination has been incorporated into Tables A and B in the Schedule to Taxation Ruling TR 2013/4.
Commissioner of Taxation
26 June 2013
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