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Taxation Ruling

TR 2013/4W

TR 2013/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2013)

Attention This Ruling has been replaced by TR 2014/4
Attention This document has changed over time. View its history.

Notice of Withdrawal

Taxation Ruling TR 2013/4 is withdrawn with effect from 1 July 2014.

1. Taxation Ruling TR 2013/4 has been replaced by Taxation Ruling TR 2014/4, which applies from 1 July 2014. To the extent that the views contained in TR 2013/4 still apply, they have been incorporated into TR 2014/4.

2. The Commissioner has made a new determination of the effective life of certain depreciating assets which takes effect from 1 July 2014. This determination has been incorporated into Tables A and B in the Schedule to Taxation Ruling TR 2014/4.

Commissioner of Taxation

25 June 2014


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not issued as a draft


ATO references:

ISSN: 1039-0731

Related Rulings/Determinations:
IT 2685
TR 2000/18
TR 2006/5
TR 2006/15
TR 2007/3
TR 2008/4
TR 2009/4
TR 2010/2
TR 2011/2
TR 2012/2

Subject References:
capped lives
determination of effective life
decline in value
depreciating assets
effective life
effective life determination

Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-100
ITAA 1997 40-100(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-105
ITAA 1997 40-110
TAA 1953

TR 2013/4W history   Top  
   Date   Version   Change 
   26 June 2013   Original ruling   
 You are here ®  25 June 2014   Withdrawn   


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