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On 22 May 2013, the ATO made an Effective Life Determination for 2013/1. The Determination is entitled the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2013 (No 1).

The determination amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 to provide taxpayers in specific industries and for specific assets with updated effective lives as a basis to calculate the decline in value (depreciation) of an asset for income tax purposes.

The Determination commences on 1 July 2013.

For a copy of the Explanatory Statement, go here


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