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Taxation Ruling

TR 2017/2W

Income tax: effective life of depreciating assets (applicable from 1 July 2017)

Attention This Ruling has been replaced by TR 2018/4
Attention This document has changed over time. View its history.

Notice of Withdrawal

Taxation Ruling TR 2017/2 is withdrawn with effect from 1 July 2018.

1. TR 2017/2 discusses the methodology used by the Commissioner of Taxation in making a determination of the effective life of depreciating assets under section 40-100 of the Income Tax Assessment Act 1997 .

2. TR 2017/2 has been replaced by Taxation Ruling TR 2018/4, which applies from 1 July 2017. To the extent that the views contained in TR 2017/2 still apply, they have been incorporated into TR 2018/4.

3. The Commissioner has made a new determination of the effective life of certain depreciating assets which takes effect from 1 July 2017. This determination has been incorporated into Tables A and B provided in Taxation Ruling TR 2018/4.

Commissioner of Taxation

27 June 2018


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:
NO  1-E8ZZB10

ISSN: 2205-6122

Related Rulings/Determinations:
TR 2012/2
TR 2013/4
TR 2014/4
TR 2015/2
TR 2017/2

Business Line: PGI

Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-25
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-95(4)
ITAA 1997 40-95(5)
ITAA 1997 40-95(7)
ITAA 1997 40-100
ITAA 1997 40-100(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-105
ITAA 1997 40-110
ITAA 1997 40-345(2)
TAA 1953

Other References
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No. 1)

TR 2017/2W history   Top  
   Date   Version   Change 
   28 June 2017   Original ruling   
 You are here ®  27 June 2018   Withdrawn   


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