Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 1)
Reference: Depreciation 2003/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 10 June 2003
Signatory: BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel
Registration number: F2005B01717
Registration date: 18 August 2005


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 1). | This Determination commences on 1 January 2003. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001, as amended by the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 2). | (section 3) | [1] Table A, industry category Manufacturing (21110 to 29490), sub-category Metal and Metal Product Manufacturing (27110 to 27690) | after Nail Manufacturing Plant 20 1 Jan 2001 | insert Smelting Plant 8 * 1 Jan 2003 | [2] Table A, industry category Mining (11010 to 15200), sub-category Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) | before Mineral Sand Mining and Processing: | insert General Plant 13 ⅓ * 1 Jan 2003