Effective Life 2004/3

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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This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.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 2004 (No. 3).

2 Commencement

This Determination commences on 1 July 2004.

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 2004 (No. 1).

Schedule 1 Amendments

(section 3)

[1] Table A, industry category MANUFACTURING (21110 to 29490), sub-category Copper, silver, lead and zinc smelting, refining and Basic non-ferrous metal manufacturing n.e.c. (27230) and (27290)

Omit the sub-category

[2] Table A, industry category MANUFACTURING (21110 to 29490), sub-category Metal product manufacturing (27110 to 27690)

Insert after entry for Nail manufacturing plant

Insert after entry for Tank manufacturing plant

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21 September 2004

BRUCE WILLIAM QUIGLEY,

Deputy Chief Tax Counsel

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Registration Number: F2005B01626

Registration Date: 23 August 2005

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