TR 2012/2 - Income tax: effective life of depreciating assets (applicable from 1 July 2012)
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Taxation Ruling TR 2012/2 is withdrawn with effect from 1 July 2013.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 Taxation Ruling TR 2012/2 has been replaced by Taxation Ruling TR 2013/4, which applies from 1 July 2013.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