# TaxGenii Statutory Appendix — Depreciation effective-life lookup

**Bounty:** bounty-02-depreciation-effective-life
**Statutory anchors:** s 40-95, s 40-100, s 40-102, s 40-105 ITAA 1997; TR 2024/4

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## About this appendix

This appendix is pre-cached from our internal ATO-legislation knowledge base (Tax Genii). It surfaces the primary statutory sections, ATO rulings, and relevant case law for the bounty. **You do not need to hunt sources** — the load-bearing citations are here.

**Freshness caveat:** Tax Genii is indexed to a specific snapshot of the ATO legal database (see version below). Very recent High Court decisions or ATO announcements post-dating the snapshot may not appear. If the bounty question turns on a very recent authority, please note it in your verdict under "coverage gap".

**Snapshot version:** taxgenii-2.0-2026-06 (ITAA 1936, ITAA 1997, FBTAA 1986, GSTA 1999, TAA 1953, ATO rulings and TDs to June 2026, case law to Full Federal Court 2025).

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## Primary statutory sections

_[Content authored per-bounty by the reviewer during their read. This section normally contains the pasted operative sections; for the public-dispatch version of this bounty, we invite the reviewer to consult the ATO Legal Database or Austlii for the full text and cite specific sub-sections in their verdict.]_

Key links:
- **Austlii ITAA 1997** — https://www.austlii.edu.au/cgi-bin/viewdb/au/legis/cth/consol_act/itaa1997240/
- **Austlii ITAA 1936** — https://www.austlii.edu.au/cgi-bin/viewdb/au/legis/cth/consol_act/itaa1936240/
- **Austlii FBTAA 1986** — https://www.austlii.edu.au/cgi-bin/viewdb/au/legis/cth/consol_act/fbtaa1986312/
- **ATO Legal Database** — https://www.ato.gov.au/law

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## Anchors specific to this bounty

**s 40-95, s 40-100, s 40-102, s 40-105 ITAA 1997; TR 2024/4**

The reviewer should:
1. Read the operative sections in full from primary source.
2. Cite the specific sub-section(s) in each verdict answer.
3. Note any interpretive tension or ambiguity in the drafting.

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## Relevant ATO rulings and determinations

_[Bounty-specific ATO ruling list — reviewer to consult the ATO Legal Database for current versions.]_

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## Relevant case law

_[Bounty-specific case-law list — reviewer to consult Austlii or ATO Legal Database.]_

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## Coverage gap reporting

If Tax Genii's coverage of any critical authority is thin (e.g. an important ATO ruling is not indexed, or a recent case is missing), please flag it in section 5 of your reviewer verdict template. This feedback goes back to our knowledge-base team.

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**Prepared by:** LodgeiT Labs — Tax Genii team
**For:** bounty-02-depreciation-effective-life public review bounty