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15 Mar 12 Ammonia and ammonia nitrate manufacturing assets - review of draft effective lives

The ATO advises that it is reviewing the effective life determinations for assets used in the ammonia and ammonia nitrate manufacturing industry, being a segment of:

  • 'Industrial gas manufacturing' as defined by Australian and New Zealand Standard
  • Industrial Classification (ANZSIC) code 18110,
  • 'Basic inorganic chemical manufacturing' as defined by ANZSIC code 18130
  • 'Fertiliser manufacturing' as defined by ANZSIC code 18310
  • 'Explosive manufacturing' as defined by ANZSIC code 18920

Participation in the review is invited.
 
When finalised, the ATO proposes to make new effective life determinations applying from 1 July 2013.

 


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