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Taxation Ruling

TR 2000/18W

Income tax: effective life of depreciating assets

Attention This Ruling has been replaced by TR 2006/5
Attention This document has changed over time. View its history.

FOI status: may be released

Notice of Withdrawal

Taxation Ruling TR 2000/18 is withdrawn with effect from 1 July 2006.

1. Taxation Ruling TR 2000/18 discussed the methodology used by the Commissioner of Taxation in making determinations of the effective life of depreciating assets under section 40-100 of the Income Tax Assessment Act 1997 . It also provided effective lives schedules determined by the Commissioner.

2. TR 2000/18 is being replaced by Taxation Ruling TR 2006/5 due to a change in the system of public rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 . The category of legally binding rulings has been expanded to cover matters about the administration and collection of particular taxes, including income tax.

Commissioner of Taxation

5 July 2006


ATO references:
NO  2005-18404

ISSN: 1039-0731

Related Rulings/Determinations:
TR 2000/18
TR 2006/5
TR 2006/15
TR 2007/3

TR 2000/18W history   Top  
   Date   Version   Change 
   21 December 2000   Original ruling   
   10 January 2001   Consolidated ruling   Addendum 
   29 June 2001   Consolidated ruling   Addendum 
   19 December 2001   Consolidated ruling   Addendum 
   26 June 2002   Consolidated ruling   Addendum 
   18 December 2002   Consolidated ruling   Addendum 
   25 June 2003   Consolidated ruling   Addendum 
   17 December 2003   Consolidated ruling   Addendum 
   28 June 2004   Consolidated ruling   Addendum 
   15 December 2004   Consolidated ruling   Addendum 
   22 June 2005   Consolidated ruling   Addendum 
   21 December 2005   Consolidated ruling   Addendum 
 You are here ®   5 July 2006   Withdrawn   


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