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20 Feb 08 Capital allowances: effective life review of boats

The ATO advises that it is reviewing the Commissioner’s effective life determinations for boats used in commercial and leisure industries. The review will cover all vessels and accessories. The ATO says that it may be able to provide a set of generic lives for boats that can be used by the various sectors. The ATO expects its review of these assets to be completed within 6 months, with new effective life determinations applying from 1 July 2008. Draft effective lives will be issued for public comment well before final decisions are made.

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