Taxation Ruling

TR 2021/3

Income tax: effective life of depreciating assets (applicable from 1 July 2021)

  • Please note that the PDF version is the authorised version of this ruling.
    This Ruling, which applies from 1 July 2021, replaces TR 2020/3 (see paragraph 6 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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