Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 2) 
Reference: Effective Life 2004/2
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 20 September 2004
Signatory: BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel
Registration number: F2005B01630
Registration date: 23 August 2005


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 2) . | This Determination is taken to have commenced on 1 October 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 AGRICULTURE, FORESTRY AND FISHING (01110 to 4203), sub category Agriculture (01110 to 02200) | After Horticultural plants: Citrus: Orange 30 * 1 Jan 2001 | Insert Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004