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 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    This document has been Withdrawn.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 2021, replaces TR 2020/3 (see paragraph 6 of this Ruling for further details).

U

U
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Unmanned aerial vehicles (drones/remotely piloted aircraft):
    Fixed wing 3     *     1 Jul 2015
    Rotary wing 2     *     1 Jul 2015


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