Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 3) 
Reference: Effective Life 2004/3
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 21 September 2004
Signatory: BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel
Registration number: F2005B01626
Registration date: 23 August 2005


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 3) . | This Determination commences on 1 July 2004. | 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 2004 (No. 1) . | (section 3) | [1] Table A, industry category MANUFACTURING (21110 to 29490), sub-category Copper, silver, lead and zinc smelting, refining and Basic non-ferrous metal manufacturing n.e.c. (27230) and (27290) | Omit the sub-category | [2] Table A, industry category MANUFACTURING (21110 to 29490), sub-category Metal product manufacturing (27110 to 27690) | Insert after entry for Nail manufacturing plant Pyrometallurgy process assets. ( Use any relevant effective lives in Table A, MINING (11010 to 15200)) 1 Jul 2003 | Insert after entry for Tank manufacturing plant Tinsmiths' plant 20 1 Jan 2001