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This final Taxation Ruling TR 2010/2 was issued on 23 June 2010. It was not previously released in draft form. The Ruling, which applies from 1 July 2010, replaces TR 2009/4, which is withdrawn on and from 1 July 2010 by TR 2009/4W.

Determinations of the effective life of depreciating assets made by the Commissioner are reproduced in Tables A and B of the schedule attached to TR 2010/2.

If, for a particular asset, a taxpayer was using an effective life from the determination as in force before the latest amendment (for example, as contained in the Schedule to TR 2009/4), they should continue to use that life for that asset.


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