Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 3) 
Reference: Effective Life 2005/3
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 22 December 2005
Signatory: BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel
Registration number: F2005L04252
Registration date: 23 December 2005


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 3) . | This Determination commences on 1 July 2004. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), sub-category Film and video production (91110) | Film and video production (91110) | After Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 | Insert copyright in a feature film (including an exclusive licence relating to the copyright in a feature film) 5 * 1 Jul 2004