Effective life (by asset)

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A

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B

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C

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D

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E

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F

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G

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H

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J

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L

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M

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O

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P

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R

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S

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T

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U

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V

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W

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Transport, postal and warehousing – (46100 to 53090)

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B

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A

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Rental, hiring and real estate services – (66110 to 67200)

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Professional, scientific and technical services – (69100 to 70000)

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Retail trade – (39110 to 43209)

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Accommodation and food services – (44000 to 45302)

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Information media and telecommunications – (54110 to 60200)

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Construction – (30110 to 32990)

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Wholesale trade – (33110 to 38000)

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Manufacturing – (11110 to 25990)

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Electricity, gas, water and waste services – (26110 to 29220)

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Mining – (06000 to 10900)

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Effective life (by industry)

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Agriculture, forestry and fishing – (01110 to 05290)

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Taxation Ruling TR 2019/5 Income tax: effective life of depreciating assets (applicable from 1 July 2019)

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Taxation Ruling TR 2019/5 Income tax: effective life of depreciating assets (applicable from 1 July 2019)

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Arts and recreation services – (89100 to 92099)

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Education and training – (80100 to 82200)

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Administrative and support services – (72110 to 73200)

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Financial and insurance services – (62100 to 64200)

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Health care and social assistance – (84010 to 87900)

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Other services – (94110 to 96030)

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EASY AS TAX FINDER

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Easy As Tax Finder aims to make your ATO Public Tax Rulings and State and Territory Tax Rulings search as easy as possible. Coupled with our monthly recorded Tax webinar program delivered by highly trained tax professionals and tax practitioners – Easy As Tax Finder keeps you on top of Tax – all in one easy to access platform, at your fingertips 24/7.

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