Vol 07 Issue 1 - April 2007

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

ASSET

Chain saws

5 3 2

* * *

1 Jul 2007 1 Jul 2007 1 Jul 2007

Electric hand pruners Manual hand pruners Pneumatic pruners: Compressor

10

* *

1 Jul 2007 1 Jul 2007

Hand tools

5

* Please note the Minister for Revenue and Assistant Treasurer announced on 16 November 2006 ( Press Release No 083 of 2006 ) that legislation would be introduced to ensure that the effective life for all tractors and harvesters used in primary production activities would have a capped effective life of 6 2/3 years. It is understood this legislation is intended to apply on and from 1 July 2007.

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