Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2014 (No 1)
I, Michael Gabriel Tenace, Acting Assistant Commissioner, Public Groups and International make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Dated this 8th day of May 2014.
Michael Tenace
Michael Gabriel Tenace
Acting Assistant Commissioner, Public Groups and International.
1 Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2014 (No 1).
2 Commencement
This Determination commences on 1 July 2014.
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.
Schedule 1 Amendments
(section 3)
[1] Heading to Table A
Omit
Table A as at 1 July 2013
Substitute
Table A as at 1 July 2014
[2] Table A, industry category AGRICULTURE (01110 to 01990)
Omit
Cotton sheds (humidification)
20
1 Jan 2001
[3] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Hydroponics (01220)
Omit
Hydroponics
(01220)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Hanging gutters
10
*
1 Jul 2007
Troughs
10
*
1 Jul 2007
Hydroponics growers may use the effective life for relevant assets shown in Nursery and Floriculture Production (01110 to 01150)
Substitute
Vegetable growing (under cover)
(01220)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Hydroponic growing assets (including cut flower growing):
Hanging gutters
10
*
1 Jul 2007
Troughs
10
*
1 Jul 2007
Hydroponics growers may also use the effective life for relevant assets shown in Nursery and Floriculture Production (01110 to 01150)
[4] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable growing and cane growing (01230 and 01510)
Omit
Vegetable growing and cane growing
(01230 and 01510)
Substitute
Vegetable growing (outdoors) and sugar cane growing
(01230 and 01510)
[5] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110)
Omit
Exposure lights
5
*
I Jul 2005
Substitute
Exposure lights
5
*
1 Jul 2006
[6] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pharmaceutical and medicinal product manufacturing (18410)
Omit
Pharmaceutical and medicinal product manufacturing
(18410)
Substitute
Human pharmaceutical and medicinal product manufacturing
(18410)
[7] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pharmaceutical and medicinal product manufacturing (18410)
After
Weighing scales
10
*
1 Jan 2004
Insert
Scientific medical and pharmaceutical research assets – see Table A Scientific research services (69100)
[8] Table A, industry category MANUFACTURING (11100 to 25990), sub-category Polymer product and rubber product manufacturing (19110 to 19200)
Omit
Polymer product and rubber product manufacturing
(19110 to 19200)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Clothes peg manufacturing plant (plastic)
131/3
1 Jan 2001
Gelatine and glue manufacturing plant
131/3
1 Jan 2001
Plastic industry:
Blow moulders
131/3
1 Jan 2001
Dies
4
1 Jan 2001
General plant
20
1 Jan 2001
Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines
131/3
1 Jan 2001
Moulds:
Glass blowing
2
1 Jan 2001
High usage
5
1 Jan 2001
Low usage
10
1 Jan 2001
Once only
1
1 Jan 2001
Rubber manufacturers’ plant:
Moulds
5
1 Jan 2001
Process plant
131/3
1 Jan 2001
Substitute
Polymer film and sheet packaging material manufacturing
(19110)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Extrusion assets:
Extruder dies
15
*
1 Jul 2014
Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies)
20
*
1 Jul 2014
Heat exchangers
15
*
1 Jul 2014
Laminating machines
20
*
1 Jul 2014
Packaging assets:
Labelling machines
7
*
1 Jul 2014
Palletisers
12
*
1 Jul 2014
Wrapping machines (including shrink and stretch wrappers)
10
*
1 Jul 2014
Pouch and bag making machines
10
*
1 Jul 2014
Printing assets – see Table A Printing (16110), commercial printing assets
Racking machines
25
*
1 Jul 2014
Recycling machines
10
*
1 Jul 2014
Resin preparation assets (including hoppers mixers/blenders and weigh batchers)
15
*
1 Jul 2014
Slitting machines and perforation units
15
*
1 Jul 2014
Support assets:
Air compressors and receivers
15
*
1 Jul 2014
Boilers
20
*
1 Jul 2014
Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs))
10
*
1 Jul 2014
Jib cranes
15
*
1 Jul 2014
Laboratory assets:
Generally
15
*
1 Jul 2014
Laboratory analysers
10
*
1 Jul 2014
Silos
25
*
1 Jul 2014
Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps)
10
*
1 Jul 2014
Polymer product and rubber product manufacturing
(19120 to 19200)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Clothes peg manufacturing plant (plastic)
131/3
1 Jan 2001
Gelatine and glue manufacturing plant
131/3
1 Jan 2001
Polymer (plastic) product manufacturing assets (not elsewhere listed):
Blow moulders
131/3
1 Jan 2001
Dies
4
1 Jan 2001
General plant
20
1 Jan 2001
Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines
131/3
1 Jan 2001
Moulds:
Glass blowing
2
1 Jan 2001
High usage
5
1 Jan 2001
Low usage
10
1 Jan 2001
Once only
1
1 Jan 2001
Rubber manufacturers’ plant:
Moulds
5
1 Jan 2001
Process plant
131/3
1 Jan 2001
[9] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Paint and coatings manufacturing (19160)
After
Mixers
20
*
1 Jul 2013
Insert
Paint tinting and colour blending machines (manual and automatic)
7
*
1 Jul 2014
[10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Glass and glass product manufacturing (20100)
Omit
Overhead cranes and gantries - see Table B
Substitute
Cranes (gantry and overhead)
25
*
1 Jul 2014
[11] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Glass and glass product manufacturing (20100)
Omit
Support assets (including air compressors and boilers) - see Table B
Substitute
Support assets:
Air compressors
20
*
1 Jul 2014
Boilers
20
*
1 Jul 2014
[12] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Plaster product manufacturing (20320)
Insert
Ready-mixed concrete manufacturing
(20330)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Air compressors
10
*
1 Jul 2014
Air dryers
10
*
1 Jul 2014
Bins (including weigh bins, but excluding concrete bins)
15
*
1 Jul 2014
CCTV systems
5
*
1 Jul 2014
Cement tankers (incorporating tank and trailer) - see Table B, Motor vehicles, trailers having a gross vehicle mass greater than 4.5 tonnes
Chillers
15
*
1 Jul 2014
Control systems
10
*
1 Jul 2014
Conveyors
20
*
1 Jul 2014
Dust extraction systems
15
*
1 Jul 2014
Fuel storage assets:
Card reading systems
6
*
1 Jul 2014
Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles)
10
*
1 Jul 2014
Pumps
10
*
1 Jul 2014
Tanks
25
*
1 Jul 2014
Hoppers (including weigh hoppers)
15
*
1 Jul 2014
Mixers used in wet ready-mixed plants
15
*
1 Jul 2014
Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant)
10
*
1 Jul 2014
Silos
30
*
1 Jul 2014
Slump stands
10
*
1 Jul 2014
Testing assets:
Concrete testers
10
*
1 Jul 2014
Ovens
8
*
1 Jul 2014
Truck transit mixers:
Mixers (incorporating barrel, chutes, frame and hydraulic pumps)
5
*
1 Jul 2014
Trucks - see Table B Motor vehicles
Volumetric concrete batching trucks:
Trucks - see Table B Motor vehicles
Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks)
10
*
1 Jul 2014
Waste water treatment assets:
Catchment and settlement ponds
20
*
1 Jul 2014
Concrete slurry pumps
3
*
1 Jul 2014
Polyethylene water tanks
8
*
1 Jul 2014
Water pumps
5
*
1 Jul 2014
[13] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Omit
Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves)
35
*
1 Jul 2009
Substitute
Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves)
40
*
1 Jul 2009
[14] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Omit
Emissions control assets:
*
1 Jul 2009
Substitute
Emissions control assets:
[15] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Steel coil roll forming, slitting, blanking and sheet metal forming
(22210 to 22990)
Omit
Steel coil roll forming, slitting, blanking and sheet metal forming
(22210 to 22990)
Substitute
Steel coil roll forming, slitting and blanking and sheet metal forming
(22210 to 22290)
[16] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other transport equipment manufacturing (23910 to 23990)
Omit
Other transport equipment manufacturing
(23910 to 23990)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Motor cycle building plant
10
1 Jan 2001
Substitute
Railway rolling stock manufacturing and repair services
(23930)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Assembly assets:
Access and assembly platforms
15
*
1 Jul 2014
Alignment assets (including gearbox alignment assets)
10
*
1 Jul 2014
Bearing puller assets
10
*
1 Jul 2014
Blast chamber assets (incorporating shot recovery systems)
10
*
1 Jul 2014
Cutting assets (including plate profilers, profile cutters and saws)
10
*
1 Jul 2014
De-coiling assets
15
*
1 Jul 2014
Drilling assets (including radial drills)
10
*
1 Jul 2014
Foam filling station assets
10
*
1 Jul 2014
Furnaces and ovens (including ladles and stress relief ovens)
20
*
1 Jul 2014
Jigs (including rollover jigs and lifting jigs)
15
*
1 Jul 2014
Lathes (including above floor and under floor wheel lathes)
20
*
1 Jul 2014
Milling machines (including gantry)
20
*
1 Jul 2014
Pipe and tube bending assets
10
*
1 Jul 2014
Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses)
20
*
1 Jul 2014
Riveting assets
5
*
1 Jul 2014
Specialised hydraulic tool assets
10
*
1 Jul 2014
Stretch formers
10
*
1 Jul 2014
Sweeping assets
10
*
1 Jul 2014
Turning assets
10
*
1 Jul 2014
Wash bay assets
10
*
1 Jul 2014
Welding assets (including robot welders and spot welding towers)
10
*
1 Jul 2014
Wire cutting and stripping assets
10
*
1 Jul 2014
Handling assets:
Cranes (including overhead gantry cranes)
25
*
1 Jul 2014
Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands)
20
*
1 Jul 2014
Pallet lifters
10
*
1 Jul 2014
Scissor lifts
10
*
1 Jul 2014
Maintenance and refurbishment assets:
Boring assets
10
*
1 Jul 2014
Cutting assets (including guillotines, plasma cutters and profilers)
15
*
1 Jul 2014
Detecting assets (including flaw detectors)
10
*
1 Jul 2014
Drilling assets (including radial drills)
10
*
1 Jul 2014
Grinding and milling assets
20
*
1 Jul 2014
Hydraulic drop and work tables
10
*
1 Jul 2014
Lathes (including above floor and under floor wheel lathes)
20
*
1 Jul 2014
Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters)
15
*
1 Jul 2014
Portable presses (including hydraulic power presses)
10
*
1 Jul 2014
Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses)
20
*
1 Jul 2014
Tanks (including washing and water tanks)
20
*
1 Jul 2014
Vacuum assets
10
*
1 Jul 2014
Washing assets (including bearing and bogie washers)
10
*
1 Jul 2014
Welding assets (including robot welders and spot welding towers)
10
*
1 Jul 2014
Wheel condition monitoring systems
7
*
1 Jul 2014
Support assets:
Cleaning assets (including high pressure cleaners)
5
*
1 Jul 2014
Compressed air system assets (including compressors, dryers and filters and receivers)
10
*
1 Jul 2014
Computer measuring and monitoring assets (including load and pressure indicators)
7
*
1 Jul 2014
Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems)
10
*
1 Jul 2014
Cooling towers
15
*
1 Jul 2014
Dust and fume extraction system assets
15
*
1 Jul 2014
Electricity supply assets – see Table A Electricity supply (26100 to 26400)
Fastening and riveting assets
5
*
1 Jul 2014
Fire prevention systems (incorporating fire protection systems and water tanks)
15
*
1 Jul 2014
Induction heaters
10
*
1 Jul 2014
Portable train weighing assets
10
*
1 Jul 2014
Pumps (including hydraulic pumps)
10
*
1 Jul 2014
Racking and storage assets
20
*
1 Jul 2014
Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles)
10
*
1 Jul 2014
Railway tracks –see Table A Rail freight and passenger transport services (47100 to 47200)
Refrigerant recovery assets
10
*
1 Jul 2014
Traversers and turntables
20
*
1 Jul 2014
Vehicle progression systems assets (including rabbits)
10
*
1 Jul 2014
Waste water and effluent treatment assets
10
*
1 Jul 2014
Weighing assets for carriages and locomotives
20
*
1 Jul 2014
Testing assets:
Bogie, brake and spring testing assets
10
*
1 Jul 2014
Cab test benches and CRC cable testing assets
5
*
1 Jul 2014
Earth testing assets
10
*
1 Jul 2014
Electrical testing assets (including multimeters)
10
*
1 Jul 2014
Post production testing assets (excluding weighing assets – see in Support assets):
Water test facility assets (incorporating control systems, gantries, pipes, pumps etc)
10
*
1 Jul 2014
Other post production testing assets
5
*
1 Jul 2014
Test sheds for testing locomotives and other rolling stock
30
*
1 Jul 2014
Other transport equipment manufacturing n.e.c.
(23990)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Motor cycle building plant
10
1 Jan 2001
[17] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Waste disposal services (29110)
Omit
Waste disposal services
(29110)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Garbage compactor trucks (including the compactor)
10
*#
1 Jan 2005
Substitute
Solid waste collection services
(29110)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Garbage compactor trucks (including the compactor)
10
*#
1 Jan 2005
Waste remediation and materials recovery services
(29220)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Materials recovery facility (MRF) assets:
Air compressors and receivers
7
*
1 Jul 2014
Balers
7
*
1 Jul 2014
Ballistic separators
10
*
1 Jul 2014
Bins:
Bins generally (including metal bins)
7
*
1 Jul 2014
Compactor bins
6
*
1 Jul 2014
Mobile bins (including rubbish bins)
5
*
1 Jul 2014
Bunkers
10
*
1 Jul 2014
CCTV and security systems
4
*
1 Jul 2014
Chippers and shredders
7
*
1 Jul 2014
Control systems
10
*
1 Jul 2014
Conveyors and conveyor systems:
Bounce conveyors and feeders
10
*
1 Jul 2014
Conveyors generally (incorporating belt, drive, motors and supporting structure) including walking floor conveyors
9
*
1 Jul 2014
Hand sort conveyors
10
*
1 Jul 2014
Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors)
10
*
1 Jul 2014
Ducted air transfer system assets
10
*
1 Jul 2014
Dust collectors
12
*
1 Jul 2014
Eddy current separators
7
*
1 Jul 2014
Excavators and front end loaders
5
*
1 Jul 2014
Fans
10
*
1 Jul 2014
Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox)
5
*
1 Jul 2014
Ferrous and magnetic separators
10
*
1 Jul 2014
Food separation and screening assets
10
*
1 Jul 2014
Forklifts
5
*
1 Jul 2014
Glass breakers and crushers
6
*
1 Jul 2014
Hoppers
7
*
1 Jul 2014
Leachate pumps and filters
10
*
1 Jul 2014
Lifting assets (including pallet jacks)
10
*
1 Jul 2014
Optical sorters
5
*
1 Jul 2014
Screen separators
10
*
1 Jul 2014
Sweepers and scrubbers
10
*
1 Jul 2014
Trommels (incorporating wheels, motors and gearboxes):
Fixed
7
*
1 Jul 2014
Portable
7
*
1 Jul 2014
Vacuum extraction and cleaning assets
10
*
1 Jul 2014
Vibrating screen separators
10
*
1 Jul 2014
Waste compactors
9
*
1 Jul 2014
Weighbridges
15
*
1 Jul 2014
[18] Table A, industry category CONSTRUCTION (30110 to 32990)
Omit
Batching plant:
Portable and demountable
62/3
1 Jan 2001
Static
131/3
1 Jan 2001
[19] Table A, after industry category CONSTRUCTION (30110 to 32990)
Insert
Other heavy and civil engineering construction n.e.c.
(31099)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Automatic welding machines (used at sea in construction of submarine pipelines)
10
1 Jan 2001
[20] Table A, industry category WHOLESALE TRADE (33110 to 38000) after sub-category Petroleum product wholesaling (33210)
Insert
Commission-based wholesaling
(38000)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Sale yards (used by stock and station agents)
30
*
1 Jul 2014
[21] Table A, industry category RETAIL TRADE (39110 to 43209)
After
Overhead track scales (including meat rail scales)
10
*
1 Jul 2005
Insert
Refrigeration assets:
Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators)
10
*
1 Jul 2014
Ice making machines
8
*
1 Jul 2014
Insulation panels used in cool or freezer rooms
40
*
1 Jul 2014
[22] Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Other store-based retailing (42110 to 42799)
After
Newspaper wrapping machines
10
1 Jan 2001
Insert
Paint tinting and colour blending machines (manual and automatic)
7
*
1 Jul 2014
[23] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Accommodation (44000)
Omit
Accommodation providers using assets not listed here may rely on determinations shown for Residential Property Operators (67110).
Accommodation providers who operate a pub, tavern, bar, café, restaurant or club within their premises should use the effective life determinations shown for Cafes restaurants, takeawy food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business.
Substitute
Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110)
Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business
[24] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302)
After
Poker/gaming machines
7
*
1 Jul 2009
Insert
Refrigeration assets:
Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators)
10
*
1 Jul 2014
Ice making machines
8
*
1 Jul 2014
Insulation panels used in cool or freezer rooms
40
*
1 Jul 2014
[25] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), sub-category Telecommunication services (58010 to 58090)
After
Mobile switching centre hardware
10
*
1 Jul 2002
Insert
Payphones (public telephones)
10
1 Jan 2001
[26] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), sub-category Motion picture and sound recording activities (55110 to 55140)
Omit
Motion picture and sound recording activities
(55110 to 55140)
Substitute
Motion picture and video activities
(55110 to 55140)
[27] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Rental and hiring services (except real estate) (66110 to 67200)
After
Washing machines
6
*
1 Jan 2006
Insert
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites)
10
*
1 Jul 2014
[28] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Non-residential property operators (67120)
Omit
Refer to assets shown in Table B that are used in commercial office buildings
Substitute
Commercial office building assets:
Boilers
20
*
1 Jul 2005
Boiler pumps
5
*
1 Jul 2005
Carpets
8
*
1 Jul 2005
Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, excluding doors)
15
*
1 Jul 2005
Hot water installations (excluding commercial boilers and piping)
15
*
1 Jul 2005
Power supply assets:
Emergency or standby:
Generator assets:
Acoustic hoods and canopies
20
*
1 Jul 2005
Generators (incorporating attached engine management and generator monitoring instruments)
25
*
1 Jul 2005
Power management units
15
*
1 Jul 2005
Lighting control systems (microprocessor based)
5
*
1 Jul 2014
Uninterruptible power supply (UPS) systems:
Line interactive types
5
*
1 Jul 2013
On line double conversion types
10
*
1 Jul 2013
Window blinds
20
*
1 Jul 2005
[29] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), before sub-category Surveying and mapping services (69220)
Insert
Scientific research services
(69100)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Scientific medical and pharmaceutical research assets:
Autoclaves:
Bench top autoclaves
5
*
1 Jul 2014
Others
10
*
1 Jul 2014
Automated cell counters
5
*
1 Jul 2014
Automated colony pickers
5
*
1 Jul 2014
Balances
10
*
1 Jul 2014
Biological safety cabinets
10
*
1 Jul 2014
Cell harvesters
10
*
1 Jul 2014
Centrifuges:
Bench top centrifuges
5
*
1 Jul 2014
Others
10
*
1 Jul 2014
Computed tomography (CT) scanners
10
*
1 Jul 2014
Digital cameras
3
*
1 Jul 2014
DNA sequencers
5
*
1 Jul 2014
Electrophoresis systems (incorporating power supplies and tanks)
7
*
1 Jul 2014
Electroporators
8
*
1 Jul 2014
Fermenters
10
*
1 Jul 2014
Flow cytometers
8
*
1 Jul 2014
Freeze dryers
10
*
1 Jul 2014
Freezers
10
*
1 Jul 2014
Gel documentation systems
5
*
1 Jul 2014
Glassware washers
8
*
1 Jul 2014
Heating blocks
10
*
1 Jul 2014
Homogenisers
7
*
1 Jul 2014
Incubators
6
*
1 Jul 2014
Liquid chromatography systems
5
*
1 Jul 2014
Liquid nitrogen assets (including dewars and tanks)
10
*
1 Jul 2014
Microscopes
10
*
1 Jul 2014
Microtomes
10
*
1 Jul 2014
Mixers
7
*
1 Jul 2014
Nano spectrophotometers
8
*
1 Jul 2014
Ovens
6
*
1 Jul 2014
Peristaltic pumps
7
*
1 Jul 2014
PH meters
7
*
1 Jul 2014
Plate readers
5
*
1 Jul 2014
Polymerase chain reaction (PCR) thermal cyclers
8
*
1 Jul 2014
Real-time PCR detection machines
5
*
1 Jul 2014
Refrigerators
8
*
1 Jul 2014
Robotic systems (including robotic liquid handling systems and robotic sampler systems)
5
*
1 Jul 2014
Shakers
7
*
1 Jul 2014
Sonicators (including water bath sonicators and sonicators with probes)
7
*
1 Jul 2014
Spectrophotometers (excluding nano spectrophotometers)
10
*
1 Jul 2014
Surface plasmon resonance (SPR) machines
5
*
1 Jul 2014
Vacuum concentrators
7
*
1 Jul 2014
Water baths (including refrigerated and shaking water baths)
7
*
1 Jul 2014
Water purification systems
8
*
1 Jul 2014
[30] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Personal and other services (95110 to 95291)
Omit
Personal and other services
(95110 to 95291)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Funeral directors’ plant
20
1 Jan 2001
[31] Table A, industry category OTHER SERVICES (94110 to 96030), after sub-category Hairdressing and beauty services (95110)
Insert
Funeral, crematorium and cemetery services
(95200)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Funeral directors’ plant
20
1 Jan 2001
[32] Heading to Table B
Omit
Table B as at 1 July 2013
Substitute
Table B as at 1 July 2014
[33] Table B, items beginning with A
Omit
Air compressors:
Compressors – reciprocating
7
*
1 Jul 2008
Compressors – rotary screw
10
*
1 Jul 2008
Substitute
Air compression assets:
Air compression assets generally (including air compressors, air dryers and air receivers)
20
*
1 Jul 2014
Air compressors (portable):
Compressors – reciprocating
7
*
1 Jul 2014
Compressors – rotary screw
10
*
1 Jul 2014
[34] Table B, items beginning with A
Omit
Amenities provided for employees (sanitary ware, etc., forming part of toilet accommodation or washing facilities)
20
1 Jan 2001
[35] Table B, items beginning with B
Omit
Boiler pumps
5
*
1 Jul 2005
[36] Table B, items beginning with C
Omit
Carpets used in commercial office buildings
8
*
1 Jul 2005
Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as ‘plant’)
50
1 Jan 2001
Compaction:
Compactors – flat plate
8
*
1 Jul 2008
Compactors – vertical rammer
6
*
1 Jul 2008
Compressors
Ammonia:
Horizontal
20
1 Jan 2001
Vertical
131/3
1 Jan 2001
Computers:
Generally
4
*
1 Jan 2001
Free access floors in computer rooms
50
1 Jan 2001
Laptops
3
*
1 Jan 2001
Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism)
62/3
1 Jan 2001
Concreting assets:
Brick and paving saws
5
*
1 Jul 2008
Concrete demolition saws
3
*
1 Jul 2008
Concrete kibble buckets
15
*
1 Jul 2008
Concrete mixers
4
*
1 Jul 2008
Concrete surface preparation assets (including floor grinders, planers and scarifers)
5
*
1 Jul 2008
Concrete trowels:
Walk behind
5
*
1 Jul 2008
Ride on
7
*
1 Jul 2008
Concrete vibrating screeders
5
*
1 Jul 2008
Concrete vibrators:
Brushcutter style
5
*
1 Jul 2008
Drive units
6
*
1 Jul 2008
Flexible shaft pumps
6
*
1 Jul 2008
Vibrating shafts
3
*
1 Jul 2008
Concrete wheeled saws
6
*
1 Jul 2008
Cranes:
Electrical or otherwise
20
1 Jan 2001
Gantries
331/3
1 Jan 2001
Substitute
Compaction:
Compactors – flat plate
8
*
1 Jul 2008
Compactors – vertical rammer
6
*
1 Jul 2008
Computers:
Generally
4
*
1 Jan 2001
Laptops
3
*
1 Jan 2001
Raised access floors in computer data rooms and server rooms
40
*
1 Jul 2014
Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps)
5
*
1 Jul 2014
Concreting assets:
Brick and paving saws
5
*
1 Jul 2008
Concrete demolition saws
3
*
1 Jul 2008
Concrete kibble buckets
15
*
1 Jul 2008
Concrete mixers
4
*
1 Jul 2008
Concrete surface preparation assets (including floor grinders, planers and scarifers)
5
*
1 Jul 2008
Concrete trowels:
Walk behind
5
*
1 Jul 2008
Ride on
7
*
1 Jul 2008
Concrete vibrating screeders
5
*
1 Jul 2008
Concrete vibrators:
Brushcutter style
5
*
1 Jul 2008
Drive units
6
*
1 Jul 2008
Flexible shaft pumps
6
*
1 Jul 2008
Vibrating shafts
3
*
1 Jul 2008
Concrete wheeled saws
6
*
1 Jul 2008
Cranes (gantry and overhead)
25
*
1 Jul 2014
[37] Table B, items beginning with E
Omit
Engineering Works Machinery Installed
20
1 Jan 2001
[38] Table B, items beginning with E
Omit
Engines
20
1 Jan 2001
[39] Table B, items beginning with F
Omit
Electric
20
1 Jan 2001
Wire mesh (demountable used for partitioning purposes)
20
1 Jan 2001
Substitute
Portable electric fences
20
*
1 Jul 2014
Wire mesh (demountable used for partitioning purposes, including portable electric fences)
20
*
1 Jul 2014
[40] Table B, items beginning with F
Omit
Foundation of plant and machinery which forms an integral part of the plant and machinery
50
1 Jan 2001
Furniture, freestanding:
Bookcases:
Timber
15
*
1 Jul 2005
Metal
20
*
1 Jul 2005
Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type):
Timber/laminated
15
*
1 Jul 2005
Metal
20
*
1 Jul 2005
Chairs
10
*
1 Jul 2005
Desks
20
*
1 Jul 2005
Mobile storage units (compactus type)
25
*
1 Jul 2005
Reception (including lobby chairs, desks, lounges, sofas and tables)
10
*
1 Jul 2005
Screens
20
*
1 Jul 2005
Tables:
Boardroom
20
*
1 Jul 2005
General
10
*
1 Jul 2005
Workstations (including desks and partitions)
20
*
1 Jul 2005
Substitute
Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself)
40
*
1 Jul 2014
[41] Table B, items beginning with G
Omit
Garbage Bins
62/3
1 Jan 2001
[42] Table B, items beginning with H
Omit
Hot water installations for commercial office buildings (excluding commercial boilers and piping)
15
*
1 Jul 2005
Substitute
Hand tools (manually operated)
10
*
1 Jul 2014
[43] Table B, items beginning with I
Omit
I
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Industrial trailers (relocatable)
10
1 Jan 2001
[44] Table B, items beginning with L
Omit
Laboratory Equipment
131/3
1 Jan 2001
Ladders (including stepladders, work platforms extension ladders, trestles and planks):
Aluminium
4
*
1 Jan 2006
Fibreglass
4
*
1 Jan 2006
Laser Beam Construction Tools
10
1 Jan 2001
Laser Cutting Machine:
Workhandler
10
1 Jan 2001
Industrial laser
5
1 Jan 2001
CNC control
5
1 Jan 2001
Water chiller
5
1 Jan 2001
Lathes:
Computer controlled
10
1 Jan 2001
Engineering works (machinery installed)
20
1 Jan 2001
Wood working plant
131/3
1 Jan 2001
Lawn Mower:
Motor
62/3
1 Jan 2001
Self propelled
5
1 Jan 2001
Levels:
Dumpy
7
*
1 Jul 2008
Laser beam
10
*
1 Jul 2008
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables)
5
*
1 Jul 2008
Library (professional)
10
1 Jan 2001
Lifts (elevated work platforms):
Boom (including knuckle and telescopic)
15
*
1 Jan 2006
Personal
10
*
1 Jan 2006
Scissor
10
*
1 Jan 2006
Lifts (including dumbwaiters, hydraulic lifts and traction lifts)
30
*
1 Jan 2003
Lighting Control System (microprocessor based)
5
1 Jan 2001
Lighting Plant (electric)
20
1 Jan 2001
Lighting System (fluorescent)
20
1 Jan 2001
Lightning arresters
50
1 Jan 2001
Livestock (working beasts, beasts of burden in business other than Primary Production and Camels)
10
1 Jan 2001
Substitute
Laboratory assets used in quality control, sample checking etc:
Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc)
7
*
1 Jul 2014
Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc)
10
*
1 Jul 2014
Ladders (including stepladders, work platforms extension ladders, trestles and planks):
Aluminium
4
*
1 Jan 2006
Fibreglass
4
*
1 Jan 2006
Laser cutting machines
10
*
1 Jul 2014
Levels:
Dumpy
7
*
1 Jul 2008
Laser beam
10
*
1 Jul 2008
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables)
5
*
1 Jul 2008
Libraries (professional)
10
*
1 Jul 2014
Lifts (elevated work platforms):
Boom (including knuckle and telescopic)
15
*
1 Jan 2006
Personal
10
*
1 Jan 2006
Scissor
10
*
1 Jan 2006
Lifts (including dumbwaiters, hydraulic lifts and traction lifts)
30
*
1 Jan 2003
Lighting control systems (microprocessor based)
5
*
1 Jul 2014
Livestock being working beasts and beasts of burden (including camels and horses) used in a business other than primary production
15
*
1 Jul 2014
[45] Table B, items beginning with M
Before
Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg)
5
*
1 Jul 2005
Insert
Machine tools (grinding machines, lathes, milling machines etc):
CNC and NC based machines
10
*
1 Jul 2014
Conventional or manual machines
20
*
1 Jul 2014
[46] Table B, items beginning with M
Omit
Modular switching system
10
1 Jan 2001
[47] Table B, items beginning with O
Before
Office Machines and Equipment:
Insert
Office furniture, freestanding:
Bookcases:
Timber
15
*
1 Jul 2005
Metal
20
*
1 Jul 2005
Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type):
Timber/laminated
15
*
1 Jul 2005
Metal
20
*
1 Jul 2005
Chairs
10
*
1 Jul 2005
Desks
20
*
1 Jul 2005
Mobile storage units (compactus type)
25
*
1 Jul 2005
Reception assets (including lobby chairs, desks, lounges, sofas and tables)
10
*
1 Jul 2005
Screens
20
*
1 Jul 2005
Tables:
Boardroom
20
*
1 Jul 2005
General
10
*
1 Jul 2005
Workstations (including desks and partitions)
20
*
1 Jul 2005
[48] Table B, items beginning with N
Omit
N
[49] Table B, items beginning with O
Omit
Shredders
15
*
1 Jul 2005
Trolleys
15
*
1 Jul 2005
Whiteboards
10
*
1 Jul 2005
Ovens:
Microwave
62/3
1 Jan 2001
Oxygen Acetylene Plant
20
1 Jan 2001
Substitute
Projectors (including lenses)
5
*
1 Jul 2014
Shredders
15
*
1 Jul 2005
Trolleys
15
*
1 Jul 2005
Whiteboards
10
*
1 Jul 2005
[50] Table B, items beginning with P
Omit
Paint-tinting and colour blending machines
5
1 Jan 2001
Partitions (demountable)
20
*
1 Jul 2005
Plants:
Live (indoor)
5
1 Jan 2001
Simulated
131/3
1 Jan 2001
Pneumatic air tube systems
10
*
1 Jul 2013
Point of sale assets:
Cash registers, standalone type
10
*
1 Jul 2005
Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines)
10
*
1 Jul 2005
Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals)
6
*
1 Jul 2005
Weighing machines and scales (including weigh
labelling machines)
10
*
1 Jul 2005
Poles:
Steel (set in concrete)
40
1 Jan 2001
Wooden:
Set in concrete
20
1 Jan 2001
Not set in concrete
10
1 Jan 2001
Portable Toilet
10
1 Jan 2001
Powder Coating Machine
62/3
1 Jan 2001
Power supply assets:
Emergency or standby:
Generator assets:
Acoustic hoods and canopies
20
*
1 Jul 2005
Generators (incorporating attached engine management and generator monitoring instruments)
25
*
1 Jul 2005
Power management units
15
*
1 Jul 2005
Uninterruptible power supply (UPS) systems:
Generally
15
*
1 Jul 2013
Line interactive types as used in commercial office buildings
5
*
1 Jul 2013
On line double conversion types as used in commercial office buildings
10
*
1 Jul 2013
Generators, portable (incorporating attached engine management and generator monitoring instruments):
Diesel
10
*
1 Jul 2008
Petrol
5
*
1 Jul 2008
Storage batteries
15
*
1 Jul 2013
Power tools:
Chain saws
3
*
1 Jul 2008
Hand tools:
Air
5
*
1 Jul 2008
Battery
3
*
1 Jul 2008
Electric
5
*
1 Jul 2008
Jack hammers:
Air
7
*
1 Jul 2008
Electric
3
*
1 Jul 2008
Nail guns - air
3
*
1 Jul 2008
Power Transformers
45
*
1 Jan 2002
Projectors
10
1 Jan 2001
Public address and paging system assets (including amplifiers, audio speakers and microphones)
12
*
1 Jul 2005
Pumps
20
1 Jan 2001
Substitute
Partitions (demountable)
20
*
1 Jul 2005
Platform scales
15
*
1 Jul 2014
Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income
20
1 Jan 2001
Pneumatic air tube systems
10
*
1 Jul 2013
Point of sale assets:
Cash registers, standalone type
10
*
1 Jul 2005
Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines)
10
*
1 Jul 2005
Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals)
6
*
1 Jul 2005
Weighing machines and scales (including weigh
labelling machines)
10
*
1 Jul 2005
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites)
15
*
1 Jul 2014
Powder coating machines and systems (automatic and manual)
10
*
1 Jul 2014
Power supply assets:
Emergency or standby:
Generator assets:
Acoustic hoods and canopies
20
*
1 Jul 2005
Generators (incorporating attached engine management and generator monitoring instruments)
25
*
1 Jul 2005
Power management units
15
*
1 Jul 2005
Uninterruptible power supply (UPS) systems
15
*
1 Jul 2013
Generators, portable (incorporating attached engine management and generator monitoring instruments):
Diesel
10
*
1 Jul 2008
Petrol
5
*
1 Jul 2008
Private electricity line assets (where used for a specified purpose[1]):
Distribution lines:
Combination of overhead and underground
47½
*
1 Jul 2014
Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors; cross arms etc)
45
*
1 Jul 2014
Underground (incorporating cables, fittings and ground pad mounted transformers)
50
*
1 Jul 2014
Service cables, overhead
40
*
1 Jul 2014
Service cables, underground
50
*
1 Jul 2014
Storage batteries
15
*
1 Jul 2013
Power tools:
Chain saws
3
*
1 Jul 2008
Hand tools:
Air
5
*
1 Jul 2008
Battery
3
*
1 Jul 2008
Electric
5
*
1 Jul 2008
Jack hammers:
Air
7
*
1 Jul 2008
Electric
3
*
1 Jul 2008
Nail guns - air
3
*
1 Jul 2008
Power transformers
45
*
1 Jan 2002
Public address and paging system assets (including amplifiers, audio speakers and microphones)
12
*
1 Jul 2005
[51] Table B, items beginning with R
Omit
Radio Sets:
Two‑way radios and transceivers
62/3
1 Jan 2001
Refrigeration assets:
Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators)
10
*
1 Jul 2005
Ice making machines
8
*
1 Jul 2005
Insulation panels used in cool or freezer rooms
40
*
1 Jul 2005
Regeneration (acid) Unit
10
1 Jan 2001
Robots (industrial)
10
1 Jan 2001
Substitute
Refrigeration assets:
Compressors, condensers, evaporators etc
15
*
1 Jul 2014
Insulation panels used in cool or freezer rooms
40
*
1 Jul 2014
Robots (industrial)
10
*
1 Jul 2014
[52] Table B, items beginning with S
Omit
Saddlery and Harness
10
1 Jan 2001
Sale Yards (stock and station agents)
20
1 Jan 2001
Sand/Coating System
10
1 Jan 2001
Sauna and Spa (prefabricated type)
131/3
1 Jan 2001
Saws, bench and mitre, portable
7
*
1 Jul 2008
Scaffolding:
Aluminium
5
*
1 Jan 2006
Fibreglass
5
*
1 Jan 2006
Steel
15
*
1 Jan 2006
Scales (platform)
20
1 Jan 2001
Security and monitoring assets:
Access control systems:
Code pads
5
*
1 Jul 2004
Door controllers
5
*
1 Jul 2004
Readers:
Proximity
7
*
1 Jul 2004
Swipe card
3
*
1 Jul 2004
Bullet resistant screens (not forming part of the building)
20
1 Jan 2001
Camera scanning (of type used in large retail establishments)
62/3
1 Jan 2001
Closed circuit television systems:
Cameras
4
*
1 Jul 2004
Monitors
4
*
1 Jul 2004
Recorders:
Digital
4
*
1 Jul 2004
Time lapse
2
*
1 Jul 2004
Switching units (including multiplexers)
5
*
1 Jul 2004
Security systems:
Code pads
5
*
1 Jul 2004
Control panels
5
*
1 Jul 2004
Detectors (including glass, passive infra-red and vibration)
5
*
1 Jul 2004
Global system for mobiles (GSM) unit
5
*
1 Jul 2004
Noise maker (including alarms and bells)
5
*
1 Jul 2004
Sewing Machines
10
1 Jan 2001
Sheds:
Portable (nomadic type industry)
10
1 Jan 2001
Humidification
20
1 Jan 2001
Signage for business identification (including lighting for signs)
10
*
1 Jul 2005
Silos:
Bulk handling:
Ancillary mechanical equipment
131/3
1 Jan 2001
Concrete construction
50
*
1 Jan 2004
Galvanised construction
30
*
1 Jan 2004
Steel construction
40
*
1 Jan 2004
Solar photovoltaic electricity generation system assets
20
*
1 Jul 2011
Sonar Supersonic Equipment (similar to seismic equipment)
131/3
1 Jan 2001
Spa (fibreglass)
20
1 Jan 2001
Spectrometer (computerised x‑ray system for mineral analysis)
10
1 Jan 2001
Spray Booth
62/3
1 Jan 2001
Standards:
Iron or steel (including brackets, crossarms, etc)
40
1 Jan 2001
Concrete, brick or stone
100
1 Jan 2001
Strongrooms (demountable) and strongroom doors
100
1 Jan 2001
Suitcases
10
*
1 Jul 2013
Swimming pool assets:
Chlorinators
12
*
1 Jul 2004
Cleaning assets
7
*
1 Jul 2004
Filtration assets (including pumps)
12
*
1 Jul 2004
Heaters:
Electric
15
*
1 Jul 2004
Gas
15
*
1 Jul 2004
Solar
20
*
1 Jul 2004
Swimming pools (used as plant in a business):
Above-ground
10
*
1 Jul 2005
Concrete
50
*
1 Jul 2005
Fibreglass
20
*
1 Jul 2005
Switchboards
20
1 Jan 2001
Synthetic Lawn Surface
10
1 Jan 2001
Substitute
Saws, bench and mitre, portable
7
*
1 Jul 2008
Scaffolding:
Aluminium
5
*
1 Jan 2006
Fibreglass
5
*
1 Jan 2006
Steel
15
*
1 Jan 2006
Security and monitoring assets:
Access control systems:
Code pads
5
*
1 Jul 2004
Door controllers
5
*
1 Jul 2004
Readers:
Proximity
7
*
1 Jul 2004
Swipe card
3
*
1 Jul 2004
Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building
20
*
1 Jul 2014
Closed circuit television systems:
Cameras
4
*
1 Jul 2004
Monitors
4
*
1 Jul 2004
Recorders:
Digital
4
*
1 Jul 2004
Time lapse
2
*
1 Jul 2004
Switching units (including multiplexers)
5
*
1 Jul 2004
Security systems:
Code pads
5
*
1 Jul 2004
Control panels
5
*
1 Jul 2004
Detectors (including glass, passive infra-red and vibration)
5
*
1 Jul 2004
Global system for mobiles (GSM) unit
5
*
1 Jul 2004
Noise maker (including alarms and bells)
5
*
1 Jul 2004
Sewing machines
10
*
1 Jan 2014
Signage for business identification (including lighting for signs)
10
*
1 Jul 2005
Silos:
Bulk handling:
Ancillary mechanical assets (including augers, bucket elevators, conveyors etc)
15
*
1 Jul 2014
Concrete construction
50
*
1 Jan 2004
Galvanised construction
30
*
1 Jan 2004
Steel construction
40
*
1 Jan 2004
Solar photovoltaic electricity generation system assets
20
*
1 Jul 2011
Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps)
17
*
1 Jul 2014
Spray booths
15
*
1 Jul 2014
Stacks (chimney stacks, exhaust stacks, flues etc):
Concrete stacks (including concrete reinforced stacks)
30
*
1 Jul 2014
Flare stacks
25
*
1 Jul 2014
Reinforced plastic stacks
25
*
1 Jul 2014
Steel stacks (steel flues)
20
*
1 Jul 2014
Suitcases
10
*
1 Jul 2013
Swimming pool assets:
Chlorinators
12
*
1 Jul 2004
Cleaning assets
7
*
1 Jul 2004
Filtration assets (including pumps)
12
*
1 Jul 2004
Heaters:
Electric
15
*
1 Jul 2004
Gas
15
*
1 Jul 2004
Solar
20
*
1 Jul 2004
Swimming pools (used as plant in a business):
Above-ground
10
*
1 Jul 2005
Concrete
50
*
1 Jul 2005
Fibreglass
20
*
1 Jul 2005
Switchboards
20
*
1 Jul 2014
Synthetic lawn surface
5
*
1 Jul 2014
[53] Table B, items beginning with T
Omit
Tank Stands:
Brick, stone or concrete
50
1 Jan 2001
Wood and/or iron
331/3
1 Jan 2001
Tarpaulins (canvas or plastic)
62/3
1 Jan 2001
Telephone Installations:
Answering machines
62/3
1 Jan 2001
Car phone
62/3
1 Jan 2001
Cellular mobile
62/3
1 Jan 2001
Complete telephone system (comprising switchboards, instruments, cables etc)
20
1 Jan 2001
PABX computerised assets
10
*
1 Jan 2005
Public telephones
10
1 Jan 2001
Reservation system (data print)
20
1 Jan 2001
Telephone hand sets
10
*
1 Jul 2005
Television Receivers:
Generally
10
1 Jan 2001
Used for hire
62/3
1 Jan 2001
Tools (loose)
5
1 Jan 2001
Total stations (used in mapping and surveying etc)
5
*
1 Jul 2013
Tractors
12
*
1 Jul 2007
Turnstiles
20
1 Jan 2001
Substitute
Tarpaulins
5
*
1 Jul 2014
Telephone Installations:
Complete telephone system (comprising switchboards, instruments, cables etc)
20
1 Jan 2001
Mobile phones
3
*
1 Jul 2014
PABX computerised assets
10
*
1 Jan 2005
Telephone hand sets
10
*
1 Jul 2005
Television sets
10
*
1 Jul 2014
Total stations (used in mapping and surveying etc)
5
*
1 Jul 2013
Tractors
12
*
1 Jul 2007
Two-way radios:
Base stations
6
*
1 Jul 2014
Mobile units
6
*
1 Jul 2014
Portable units
3
*
1 Jul 2014
Repeaters
7
*
1 Jul 2014
[54] Table B, items beginning with V
Omit
Vacuum Cleaners (electric)
10
1 Jan 2001
[55] Table B, items beginning with W
Omit
Water assets:
Bores
30
*
1 Jul 2008
Dams (including earth or rock fill and turkey nests)
40
*
1 Jul 2008
Dam liners and covers
20
*
1 Jul 2008
Effluent channels
40
*
1 Jul 2008
Effluent recycle tanks
12
*
1 Jul 2008
Effluent sedimentation ponds
40
*
1 Jul 2008
Irrigation assets:
Drip, micro spray or mini sprinkler systems:
Above ground polyethylene pipes
10
*
1 Jul 2008
Drippers, micro sprays and mini sprinklers
5
*
1 Jul 2008
Control systems
10
*
1 Jul 2008
Filtration systems
15
*
1 Jul 2008
Pumps
12
*
1 Jul 2008
Variable speed drives
15
*
1 Jul 2008
Irrigation earth channels
40
*
1 Jul 2008
Irrigators (including centre pivot, lateral and travelling gun):
Fresh water
20
*
1 Jul 2008
Effluent
10
*
1 Jul 2008
Pumps:
Bore pumps, effluent and manure pumps
7
*
1 Jul 2008
Other
12
*
1 Jul 2008
Water mains:
Aluminium
20
*
1 Jul 2008
Galvanised steel
25
*
1 Jul 2008
Polyethylene
15
*
1 Jul 2008
PVC
30
*
1 Jul 2008
Water tanks:
Concrete
30
*
1 Jul 2008
Galvanised steel
25
*
1 Jul 2008
Polyethylene
15
*
1 Jul 2008
Water troughs:
Concrete
25
*
1 Jul 2008
Galvanised steel
15
*
1 Jul 2008
Polyethylene
10
*
1 Jul 2008
Windmills
30
*
1 Jul 2008
Weighbridges
25
1 Jan 2001
Weighing Machines
10
1 Jan 2001
Welders:
Diesel
10
*
1 Jul 2008
Electric
5
*
1 Jul 2008
Welding Plant:
Automatic (used at sea on construction of a submarine pipeline)
10
1 Jan 2001
Wells
40
1 Jan 2001
Window blinds used in commercial buildings
20
*
1 Jul 2005
Substitute
Weighbridges
20
*
1 Jul 2014
Welders:
Diesel
10
*
1 Jul 2008
Electric
5
*
1 Jul 2008
Oxygen welders and cutters
10
*
1 Jul 2014
[1] A specified purpose is a taxable purpose, the purpose of producing exempt income or non-assessable non-exempt income, or the purpose of conducting R&D activities (assuming that this is reasonably likely)