Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2014 (No. 1)

Link to law: https://www.comlaw.gov.au/Details/F2014L00679

 
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)
Read Entire Law on www.comlaw.gov.au