Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 3) (Cth)
Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 3)
I, BRUCE WILLIAM QUIGLEY, First Assistant Commissioner, Office of the Chief Tax Counsel, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Dated Twenty Second December 2005
original signed by Bruce Quigley
First Assistant Commissioner
Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No 3).
Commencement
This Determination is taken to have commenced on 1 July 2004.
Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001
Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001.
Schedule 1 Amendments
(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 |
0
0
0