Your shopping cart is empty

This final Taxation Ruling was issued on 24 June 2009. It was not previously released in draft form. It replaces Taxation Ruling TR 2008/4 which is withdrawn on and from 1 July 2009. If, for a particular asset, a taxpayer was using an effective life from the determination as in force before the latest amendment (for example, as contained in the Schedule to TR 2008/4), they should continue to use that life for that asset.  Determinations of the effective life of depreciating assets made by the Commissioner are reproduced in Tables A and B of the attached schedule to TR 2009/4.

For a copy of TR 2009/4, click here

For a copy of TR 2008/4W, click here

Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To