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27 May 10 Effective life of depreciating assets amendment determination

The Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2010 (No 1) was made on 18 May 2010 and registered on the Federal Register of Legislative Instruments on 26 May 2010 as Legislative Instrument F2010L01407. This Determination amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 to provide taxpayers in specific industries and for specific assets with effective lives as a basis to calculate the depreciation of an asset for income tax purposes.

For a copy of the Determination go here.

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

 


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