Effective Life 2005/3
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This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.Income Tax Assessment Act 1997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 2005 (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.
Schedule 1 Amendments
(section 3)
[1] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), sub-category Film and video production (91110)
| Film and video production (91110) |
After
| Camera supports (including heads, legs mounts and tripods) | 10 | * | 1 Jan 2006 |
Insert
| copyright in a feature film (including an exclusive licence relating to the copyright in a feature film) | 5 | * | 1 Jul 2004 |
22 December 2005
BRUCE WILLIAM QUIGLEY,
Deputy Chief Tax Counsel
Registration Number: F2005L04252
Registration Date: 23 December 2005
Related Explanatory Statements:
Effective Life 2005/3 - Explanatory statement