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25 May 09 Capital allowances: effective life review of fruit juice and fruit juice drink manufacturing assets

The ATO has commenced a review of the fruit juice manufacturing industry with a view to making new effective life determinations. The review will cover the assets used in manufacturing fruit juice, either made from fruit juices or fruit juice concentrates, and fruit juice drinks, being those drinks with less than 100% fruit juice content.

The ATO expects the review of these assets to be completed within 12 months, with new effective life determinations applying from 1 July 2010. Draft effective lives will be issued for public comment well before final decisions are made.

For more information go here.

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