CG76706 - Wasting assets: introduction: special rules


There are special rules which tell you the predictable life of the types of assets listed in the table. If you are dealing with a case involving any of these, you should refer to the relevant instructions:


TYPE OF ASSET INSTRUCTIONS
ChattelsCG76722
CopyrightCG76723, CG68250
Franchises and LicencesCG76724; CG68270
GoodwillCG76725; CG68000+
Leases of LandCG76730, CG70700+
Leases of Other AssetsCG76740
LivestockCG76741
Plant and MachineryCG76742, CG76900+,CG15400+
Settled PropertyCG76744; CG38020+
Share Warrants and other optionsCG76745
TrademarksCG76746+; CG68210 and CG68220