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ATO Publishes Final Guidance for the Effective Life of Depreciating Assets

|Approved Changes|Australia
Australia

The Australian Taxation Office (ATO) has announced the publication of final guidance for effective life of depreciating assets on 23 September 2025.

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Final guidance: Effective life of assets

We've published our final guidance for the effective life of depreciating assets for income tax purposes.

The effective life of a depreciating asset is the period over which it's expected to be use…

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