Taxation Ruling
TR 2019/5
Income tax: effective life of depreciating assets (applicable from 1 July 2019)
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Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.This Ruling, which applies from 1 July 2019, replaces TR 2018/4 (see paragraph 5 of this Ruling for further details).This document has changed over time. View its history.
Professional, scientific and technical services - (69100 to 70000)
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES
(69100 to 70000) |
Scientific research services
(69100) |
|||
ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
Scientific, medical and pharmaceutical research assets: | |||
Autoclaves: | |||
Bench top autoclaves | 5 | * | 1 Jul 2014 |
Others | 10 | * | 1 Jul 2014 |
Automated cell counters | 5 | * | 1 Jul 2014 |
Automated colony pickers | 5 | * | 1 Jul 2014 |
Balances | 10 | * | 1 Jul 2014 |
Biological safety cabinets | 10 | * | 1 Jul 2014 |
Cell harvesters | 10 | * | 1 Jul 2014 |
Centrifuges: | |||
Bench top centrifuges | 5 | * | 1 Jul 2014 |
Others | 10 | * | 1 Jul 2014 |
Computed tomography (CT) scanners | 10 | * | 1 Jul 2014 |
Digital cameras | 3 | * | 1 Jul 2014 |
DNA sequencers | 5 | * | 1 Jul 2014 |
Electrophoresis systems (incorporating power supplies and tanks) | 7 | * | 1 Jul 2014 |
Electroporators | 8 | * | 1 Jul 2014 |
Fermenters | 10 | * | 1 Jul 2014 |
Flow cytometers | 8 | * | 1 Jul 2014 |
Freeze dryers | 10 | * | 1 Jul 2014 |
Freezers | 10 | * | 1 Jul 2014 |
Gel documentation systems | 5 | * | 1 Jul 2014 |
Glassware washers | 8 | * | 1 Jul 2014 |
Heating blocks | 10 | * | 1 Jul 2014 |
Homogenisers | 7 | * | 1 Jul 2014 |
Incubators | 6 | * | 1 Jul 2014 |
Liquid chromatography systems | 5 | * | 1 Jul 2014 |
Liquid nitrogen assets (including dewars and tanks) | 10 | * | 1 Jul 2014 |
Microscopes | 10 | * | 1 Jul 2014 |
Microtomes | 10 | * | 1 Jul 2014 |
Mixers | 7 | * | 1 Jul 2014 |
Nano spectrophotometers | 8 | * | 1 Jul 2014 |
Ovens | 6 | * | 1 Jul 2014 |
Peristaltic pumps | 7 | * | 1 Jul 2014 |
pH meters | 7 | * | 1 Jul 2014 |
Plate readers | 5 | * | 1 Jul 2014 |
Polymerase chain reaction (PCR) thermal cyclers | 8 | * | 1 Jul 2014 |
Real-time PCR detection machines | 5 | * | 1 Jul 2014 |
Refrigerators | 8 | * | 1 Jul 2014 |
Robotic systems (including robotic liquid handling systems and robotic sampler systems) | 5 | * | 1 Jul 2014 |
Shakers | 7 | * | 1 Jul 2014 |
Sonicators (including water bath sonicators and sonicators with probes) | 7 | * | 1 Jul 2014 |
Spectrophotometers (excluding nano spectrophotometers) | 10 | * | 1 Jul 2014 |
Surface plasmon resonance (SPR) machines | 5 | * | 1 Jul 2014 |
Vacuum concentrators | 7 | * | 1 Jul 2014 |
Water baths (including refrigerated and shaking water baths) | 7 | * | 1 Jul 2014 |
Water purification systems | 8 | * | 1 Jul 2014 |
Surveying and mapping services
(69220) |
|||
ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
Airborne imaging (cameras) | 7 | * | 1 Jul 2015 |
Automatic optical levels (dumpy levels) | 7 | * | 1 Jul 2015 |
Controllers | 4 | * | 1 Jul 2015 |
Digital (electronic) levels | 5 | * | 1 Jul 2015 |
Echo sounders | 5 | * | 1 Jul 2015 |
GNSS/GIS handhelds (asset receivers) | 3 | * | 1 Jul 2015 |
GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) | 5 | * | 1 Jul 2015 |
Ground imaging (pole cameras) | 5 | * | 1 Jul 2015 |
Laser detectors/receivers (rod-eye receivers) | 4 | * | 1 Jul 2015 |
Laser distance measurers/meters (DISTOs) | 4 | * | 1 Jul 2015 |
Laser levels: | |||
Grade laying (dial-in grade) | 6 | * | 1 Jul 2015 |
Laser plummets | 5 | * | 1 Jul 2015 |
Line and plumb/point and cross line | 4 | * | 1 Jul 2015 |
Pipe laying | 6 | * | 1 Jul 2015 |
Rotating | 6 | * | 1 Jul 2015 |
Tunnelling and plumbing | 6 | * | 1 Jul 2015 |
Laser scanners - 3D (high definition surveying) - ground LIDAR | 5 | * | 1 Jul 2015 |
Laser scanners - vehicle mounted - ground LIDAR | 5 | * | 1 Jul 2015 |
LIDAR (airborne) | 7 | * | 1 Jul 2015 |
Rail surveying assets: | |||
Mobile rail surveying equipment | 5 | * | 1 Jul 2015 |
Platform clearance gauges | 6 | * | 1 Jul 2015 |
Rail profile gauges | 6 | * | 1 Jul 2015 |
Stereoplotters - digital/softcopy (hardware only) | 10 | * | 1 Jul 2015 |
Tablets | 4 | * | 1 Jul 2015 |
Theodolites (digital) | 7 | * | 1 Jul 2015 |
Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) | 5 | * | 1 Jul 2015 |
Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) | 5 | * | 1 Jul 2015 |
Unmanned aerial vehicles (drones/remotely piloted aircraft): | |||
Fixed wing | 3 | * | 1 Jul 2015 |
Rotary wing | 2 | * | 1 Jul 2015 |
Unmanned surface vehicles | 4 | * | 1 Jul 2015 |
Utility locator (underground service locator) assets: | |||
Ground penetrating radars (GPRs) | 5 | * | 1 Jul 2015 |
Magnetic locators | 5 | * | 1 Jul 2015 |
Service locators | 5 | * | 1 Jul 2015 |
Signal generators | 5 | * | 1 Jul 2015 |
Signal tracer for locators | 4 | * | 1 Jul 2015 |
Scientific testing and analysis services
(69250) |
|||
ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
Coal laboratory assets: | |||
Sample preparation assets: | |||
Drop shatters | 20 | * | 1 Jul 2018 |
Drum tumblers | 15 | * | 1 Jul 2018 |
Drying ovens: | |||
Benchtop | 7 | * | 1 Jul 2018 |
Others (including floor size with trolleys) | 15 | * | 1 Jul 2018 |
Dust extraction systems | 15 | * | 1 Jul 2018 |
Float-sink buckets | 8 | * | 1 Jul 2018 |
Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) | 15 | * | 1 Jul 2018 |
Flotation machines (including froth rotation machines) | 20 | * | 1 Jul 2018 |
Jaw crushers | 10 | * | 1 Jul 2018 |
Pulverisers | 10 | * | 1 Jul 2018 |
Riffle splitters | 10 | * | 1 Jul 2018 |
Rotary Sample Dividers (RSDs) | 15 | * | 1 Jul 2018 |
Sample storage assets: | |||
Cool room assets - see Table B Refrigeration assets | |||
Portable refrigerators/freezers | 10 | * | 1 Jul 2018 |
Sample trays | 5 | * | 1 Jul 2018 |
Sample trolleys | 10 | * | 1 Jul 2018 |
Sieve shakers (excluding sieves) | 10 | * | 1 Jul 2018 |
Sieves (including various meshes and sizes) | 7 | * | 1 Jul 2018 |
Weighing scales | 10 | * | 1 Jul 2018 |
Laboratory analytical equipment and instruments: | |||
Analytical balances | 7 | * | 1 Jul 2018 |
Calorimeters | 10 | * | 1 Jul 2018 |
Carbon and sulphur analysers | 7 | * | 1 Jul 2018 |
CHN analysers (including carbon, hydrogen and nitrogen) | 7 | * | 1 Jul 2018 |
Coal ash fusibility furnaces | 10 | * | 1 Jul 2018 |
Crucible Swell Number (CSN) burners | 10 | * | 1 Jul 2018 |
Dilatometers | 9 | * | 1 Jul 2018 |
Fume cabinets | 15 | * | 1 Jul 2018 |
Moisture testing ovens (including nitrogen setup apparatus) | 10 | * | 1 Jul 2018 |
Muffle furnaces | 15 | * | 1 Jul 2018 |
Particle size analysers | 10 | * | 1 Jul 2018 |
Petrographic microscopes | 10 | * | 1 Jul 2018 |
Plastometers | 9 | * | 1 Jul 2018 |
Water baths (including ultrasonic water baths) | 7 | * | 1 Jul 2018 |
X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) | 7 | * | 1 Jul 2018 |
Mineral processing and metallurgical laboratory assets: | |||
Sample preparation assets: | |||
Benchtop (including work benches and tables) | 10 | * | 1 Jul 2019 |
Centrifugal concentrators | 15 | * | 1 Jul 2019 |
Cone crushers | 20 | * | 1 Jul 2019 |
Drying ovens: | |||
Benchtop | 7 | * | 1 Jul 2019 |
Others (including floor size with trolleys) | 10 | * | 1 Jul 2019 |
Dust cabinet (including extracted workstations) | 20 | * | 1 Jul 2019 |
Dust extraction systems | 15 | * | 1 Jul 2019 |
Flotation machines (including froth rotation machines) | 20 | * | 1 Jul 2019 |
Gravity separation assets (including centrifuges and cyclones) | 10 | * | 1 Jul 2019 |
Grinding mills | 12 | * | 1 Jul 2019 |
Jaw crushers | 10 | * | 1 Jul 2019 |
Laboratory tumblers (including cyanide leach test tumblers) | 10 | * | 1 Jul 2019 |
Micro dosing peristaltic pumps | 7 | * | 1 Jul 2019 |
Overhead tank mixers | 5 | * | 1 Jul 2019 |
pH control systems | 15 | * | 1 Jul 2019 |
Pressure filters | 8 | * | 1 Jul 2019 |
Pulverisers | 10 | * | 1 Jul 2019 |
Riffle splitters | 10 | * | 1 Jul 2019 |
Rotary Sample Dividers (RSDs) | 10 | * | 1 Jul 2019 |
Sample storage assets: | |||
Cool room assets - See Table B under 'Refrigeration' | |||
Portable refrigerators/freezers | 8 | * | 1 Jul 2019 |
Sample trays | 3 | * | 1 Jul 2019 |
Sample trolleys | 7 | * | 1 Jul 2019 |
Scrubbers | 15 | * | 1 Jul 2019 |
Shaking tables (including wet tables) | 20 | * | 1 Jul 2019 |
Sieve shakers (excluding sieves) | 10 | * | 1 Jul 2019 |
Sieves (including various meshes and sizes) | 3 | * | 1 Jul 2019 |
Solvent extraction & electro winning equipment | 15 | * | 1 Jul 2019 |
Vacuum filters | 7 | * | 1 Jul 2019 |
Water purification systems | 15 | * | 1 Jul 2019 |
Weighing scales | 7 | * | 1 Jul 2019 |
Laboratory analytical equipment and instruments: | |||
Analytical balances | 7 | * | 1 Jul 2019 |
Atomic Absorption Spectroscopy (AAS) instruments | 10 | * | 1 Jul 2019 |
Auto dilutors | 7 | * | 1 Jul 2019 |
Auto titration instruments | 7 | * | 1 Jul 2019 |
Carbon and Sulphur analysers | 7 | * | 1 Jul 2019 |
Cupellation furnaces | 10 | * | 1 Jul 2019 |
Fume cabinets | 15 | * | 1 Jul 2019 |
Fusion furnaces | 10 | * | 1 Jul 2019 |
Fourier Transform Infrared (FTIR) spectroscopy | 7 | * | 1 Jul 2019 |
Hot blocks | 7 | * | 1 Jul 2019 |
Hotplate magnetic stirrers | 10 | * | 1 Jul 2019 |
Incubators | 7 | * | 1 Jul 2019 |
Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) | 10 | * | 1 Jul 2019 |
Ion Chromatography (IC) equipment | 15 | * | 1 Jul 2019 |
Muffle furnaces | 12 | * | 1 Jul 2019 |
Overhead stirrers | 8 | * | 1 Jul 2019 |
Particle size analysers | 10 | * | 1 Jul 2019 |
Petrographic microscopes | 10 | * | 1 Jul 2019 |
Robotic cells (including robotic fusion cells, robotic preparations cells) | 10 | * | 1 Jul 2019 |
Robotic TGA cells | 7 | * | 1 Jul 2019 |
Thermogravimetric Analysers (TGAs) | 7 | * | 1 Jul 2019 |
Water baths | 5 | * | 1 Jul 2019 |
X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) | 7 | * | 1 Jul 2019 |
Advertising services
(69400) |
|||
ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
Advertising signs - see Table B Advertising signs |
Veterinary services
(69700) |
|||
ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
Veterinarians' assets: | |||
Anaesthesia machines | 10 | * | 1 Jan 2004 |
Animal blow dryers | 5 | * | 1 Jan 2004 |
Animal cages: | |||
Fibreglass, plastic and polyethylene (PE) cages | 10 | * | 1 Jan 2004 |
Stainless steel cages | 20 | * | 1 Jan 2004 |
Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO2) end-tidal monitors, ECGs and pulse oximeters) | 7 | * | 1 Jan 2004 |
Animal scales | 7 | * | 1 Jan 2004 |
Dental assets: | |||
Dental units | 10 | * | 1 Jan 2004 |
Ultrasonic scalers (standalone) | 10 | * | 1 Jan 2004 |
Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) | 10 | * | 1 Jan 2004 |
Electrocautery units | 10 | * | 1 Jan 2004 |
Electroejaculators | 6 | * | 1 Jan 2004 |
Hydrobaths | 8 | * | 1 Jan 2004 |
Pathology assets: | |||
Centrifuges | 5 | * | 1 Jan 2004 |
Laboratory analysers: | |||
Electrolyte analysers | 4 | * | 1 Jan 2004 |
Generally | 5 | * | 1 Jan 2004 |
Microscopes | 10 | * | 1 Jan 2004 |
Surgery lights | 10 | * | 1 Jan 2004 |
Tables and tubs | 20 | * | 1 Jan 2004 |
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 | * | 1 Jan 2004 |
X-ray assets (excluding direct radiography assets): | |||
Mobile or portable x-ray units | 10 | * | 1 Jan 2004 |
X-ray processors - automatic | 10 | * | 1 Jan 2004 |
Professional photographic services
(69910) |
|||
ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) | 3 | * | 1 Jul 2015 |
Camera lenses | 5 | * | 1 Jul 2015 |
Digital cameras: | |||
Compact cameras (including point and shoot cameras) | 3 | * | 1 Jul 2015 |
Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) | 3 | * | 1 Jul 2015 |
Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) | 4 | * | 1 Jul 2015 |
SLR cameras (including full-frame SLR cameras) | 3 | * | 1 Jul 2015 |
Lighting assets: | |||
Electronic flash units (including compact flash heads, monolights): | |||
Portable | 3 | * | 1 Jul 2015 |
Studio lightings | 5 | * | 1 Jul 2015 |
Light meters | 5 | * | 1 Jul 2015 |
Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) | 3 | * | 1 Jul 2015 |
Portable flash units (including flashguns) | 2 | * | 1 Jul 2015 |
Power packs (including battery packs and compact flash generators) | 4 | * | 1 Jul 2015 |
Support assets: | |||
Backdrop support systems (including background elevation systems) | 10 | * | 1 Jul 2015 |
Bags and cases | 5 | * | 1 Jul 2015 |
Camera track sliders | 2 | * | 1 Jul 2015 |
Light stands (including boom arms) | 5 | * | 1 Jul 2015 |
Photographic printers/plotters | 4 | * | 1 Jul 2015 |
Tent and shooting tables | 2 | * | 1 Jul 2015 |
Tripods | 5 | * | 1 Jul 2015 |
Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary | 2 | * | 1 Jul 2015 |
Wind machines | 5 | * | 1 Jul 2015 |
Not previously issued as a draft
References
ATO references:
NO 1-HHM96UX
Previous Rulings/Determinations:
TR 2013/4
TR 2014/4
TR 2015/2
TR 2016/1
TR 2017/2
TR 2018/4
Subject References:
depreciation
depreciation rate
effective life
Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-25
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-95(4)
ITAA 1997 40-95(5)
ITAA 1997 40-95(7)
ITAA 1997 40-100
ITAA 1997 40-100(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-105
ITAA 1997 40-110
ITAA 1997 40-345(2)
TAA 1953
Other References:
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No. 1)
Date: | Version: | Change: | |
26 June 2019 | Original ruling | ||
You are here | 22 April 2020 | Consolidated ruling |
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