Taxation Ruling

TR 2020/3

Income tax: effective life of depreciating assets (applicable from 1 July 2020)

  • Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
    This document has been Withdrawn.
    View the Withdrawal notice for this document.
    This Ruling, which applies from 1 July 2020, replaces TR 2019/5 (see paragraph 5 of this Ruling for further details).


Digital cameras:
    Camera lenses 5     *     1 Jul 2015
    Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4     *     1 Jul 2015
    Others 3     *     1 Jul 2015
Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15     *     1 Jul 2005
Dozers/front end loaders 9     *     1 Jul 2002
Drink dispensing machines 10     *     1 Jul 2005
Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles

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