Depreciation 2003/1

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Commonwealth of Australia

This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.

Income Tax Assessment Act 1997

I, BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.

1 Name of Determination

This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 1).

2 Commencement

This Determination commences on 1 January 2003.

3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001

Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001, as amended by the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 2).

Schedule 1 Amendments

(section 3)

[1] Table A, industry category Manufacturing (21110 to 29490), sub-category Metal and Metal Product Manufacturing (27110 to 27690)

after

insert

[2] Table A, industry category Mining (11010 to 15200), sub-category Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200)

before

insert

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10 June 2003

BRUCE WILLIAM QUIGLEY,

Deputy Chief Tax Counsel

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Registration Number: F2005B01717

Registration Date: 18 August 2005

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