Draft effective lives for depreciating assets
The ATO has developed and released for comment draft lists of effective lives for the following assets:
- assets used in scientific medical and pharmaceutical research;
- assets used at waste remediation and materials recovery facilities;
- assets used in the professional photography services industry; and
- railway rolling stock manufacturing and repair assets.
When finalised, the lists will be added to the Commissioner’s schedule and will apply to new assets either purchased and first used, or installed ready to use, on or after 1 July 2014 (or 1 July 2015 in the case of assets used in professional photography service industries)
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