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11 Dec 06 Effective Life of Depreciating Assets Amendment Determination

Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No 4) was made on 30 November 2006 and registered on the Federal Register of Legislative Instruments on 8 December 2006. The instrument provides taxpayers in specific industries (including Agriculture, Mining and Manufacturing) and for specific assets with effective lives as a basis to calculate the decline in value (depreciation) of an asset for income tax purposes as determined by the Commissioner for the purpose of s 40-95 of ITAA 1997.

For a copy of the Determination, go here

For a copy of the Explanatory Statement, click on ES/Supp Material

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