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24 May 1111 Effective Life of Depreciating Assets Amendment Determination 2011 (No 1) made

Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2011 (No 1) was made on 6 May 2011 and registered on the Federal Register of Legislative Instruments on 23 May 2011.

The instrument provides taxpayers in specific industries and for specific assets with effective lives as a basis to calculate the decline in value (depreciation) of an asset for income tax purposes.

The instrument applies from 1 July 2011

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.


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