Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 2)

Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 2)

I, BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel, make this Determination under subsection 40-100 (1) of the Income Tax Assessment Act 1997.

Dated:  20 September 2004

Signed by Bruce Quigley

Deputy Chief Tax Counsel

1 Name of Determination

  This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No.2).

2 Commencement

  This Determination is taken to have commenced on 1 October 2004.

3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001

  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).

Schedule 1 Amendments

(section 3)

[1] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 4203), sub‑category Agriculture (01110 to 02200)

After

Insert