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On 13 March 2015 the ATO released for comment a draft list of effective lives of assets used in transfer stations and landfill services, for purposes of determining capital allowances on these assets.

When confirmed, the list of effective lives will apply to new assets either purchased and first used, or installed ready to use, on or after 1 July 2015.

The closing date for comments is 17 April 2015.

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