Taxation Ruling

TR 2014/4ER1 - Erratum

Income tax: effective life of depreciating assets (applicable from 1 July 2014)

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Taxation Ruling TR 2014/4 to correct certain page number references and spelling errors.

TR 2014/4 is corrected as follows:

1. ANZSIC categories in Table A

Omit:

Substitute:

2. Industry listing - Table A

Omit:

Substitute:

3. Footnote 5

Omit '(assets maked with #)'; substitute '(assets marked with #)'.

4. Table A as at 1 July 2014 Effective Lives (Industry Categories)

Omit the heading 'Vegetable gowing (under cover) (01220) '; substitute 'Vegetable growing (under cover) (01220) '.

This Erratum applies on and from 1 July 2014.

Commissioner of Taxation
16 July 2014

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References

ATO references:
NO 1-5EJ20VG