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Taxation Ruling

TR 2012/2W

TR 2012/2 - Income tax: effective life of depreciating assets (applicable from 1 July 2012)

Attention This Ruling has been replaced by TR 2013/4
Attention This document has changed over time. View its history.

Notice of Withdrawal

Taxation Ruling TR 2012/2 is withdrawn with effect from 1 July 2013.

1. Taxation Ruling TR 2012/2 has been replaced by Taxation Ruling TR 2013/4, which applies from 1 July 2013. To the extent that the views contained in TR 2012/2 still apply, they have been incorporated into TR 2013/4.

2. The Commissioner has made a new determination of the effective life of certain depreciating assets which takes effect from 1 July 2013. This determination has been incorporated into Tables A and B in the Schedule to Taxation Ruling TR 2013/4.

Commissioner of Taxation

26 June 2013


ATO references:
NO  1-4O3Y6R6

ISSN: 1039-0731

TR 2012/2W history   Top  
   Date   Version   Change 
   27 June 2012   Original ruling   
 You are here ®  26 June 2013   Withdrawn   


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