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18 May 066 Capital allowances: manufacturing industry effective life review

In 2006, the ATO advises that it intends to start focussing on carrying out effective life reviews for various segments of the manufacturing industry. The ATO expects to start contacting a small number of industry segments in May 2006, with the bulk of reviews commencing in January 2007 when resources become available. Separate reviews will be required to cover various segments of the manufacturing industry.

The segments the ATO is currently reviewing are:

  • basic iron and steel manufacturing, and
  • newspaper printing assets.

The ATO also intend to commence reviews for the segments:

  • - glass and glass product manufacturing, and
  • - cereal food and baking mix manufacturing.

For a copy of the ATO advice, go here.

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