Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2013 (No 1)
I, George Robert Holton, Assistant Commissioner, Large Business and International make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Dated this 22nd day of May 2013.
George Holton
George Robert Holton
Assistant Commissioner, Large Business and International.
1 Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2013 (No 1).
2 Commencement
This Determination commences on 1 July 2013.
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 2012
Substitute
Table A as at 1 July 2013
[2] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290)
Omit
Tractors
12
*
1 Jul 2007
Substitute
Tractors
12
*#
1 Jul 2007
[3] Table A, Industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)
Omit
Curing barns (tobacco, timber, peanut, corn or grain)
131/3
1 Jan 2001
[4] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle feedlot (01430)
Omit
Beef cattle feedlot
(01430)
Substitute
Beef cattle feedlots
(01430)
[5] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Nursery and floriculture production (01110 to 01150)
Omit
Tree spades
15
*
1 Jul 2006
Substitute
Tree spades
15
*#
1 Jul 2006
[6] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Nursery and floriculture production (01110 to 01150)
Omit
Turf harvesters (including pedestrian and tractor mounted harvesters)
10
*
1 Jul 2006
Substitute
Turf harvesters (including pedestrian and tractor mounted harvesters)
10
*#
1 Jul 2006
[7] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable and cane growing (01230 and 01510)
Omit
Harvesters (including cane, carrot, onion, potato and tomato)
10
*
1 Jul 2007
Harvesting aids (incorporating trailer and conveyor belts)
15
*
1 Jul 2007
Onion lifters
10
*
1 Jul 2007
Trailers
15
*
1 Jul 2007
Windrowers (including potato diggers, onion and potato windrowers)
10
*
1 Jul 2007
Substitute
Harvesters (including cane, carrot, onion, potato and tomato)
10
*#
1 Jul 2007
Harvesting aids (incorporating trailer and conveyor belts)
15
*
1 Jul 2007
Onion lifters
10
*#
1 Jul 2007
Trailers
15
*
1 Jul 2007
Windrowers (including potato diggers, onion and potato windrowers)
10
*#
1 Jul 2007
[8] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Fruit growing (01310 to 01360 and 01390)
Omit
Mechanical pruning assets (including cutter bars and cane strippers, excluding vine leaf removers)
10
*
1 Jul 2008
Substitute
Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers)
10
*
1 Jul 2008
[9] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 and 01590)
Omit
Coffee
10
*
1 Jul 2007
Olive
10
*
1 Jul 2007
Nuts:
Generally
10
*
1 Jul 2007
Macadamia mower mounted
8
*
1 Jul 2007
Pick ups (eg almonds)
12
*
1 Jul 2007
Sweepers
12
*
1 Jul 2007
Tree shakers
10
*
1 Jul 2007
Substitute
Coffee
10
*#
1 Jul 2007
Olive
10
*#
1 Jul 2007
Nuts:
Generally
10
*#
1 Jul 2007
Macadamia mower mounted
8
*
1 Jul 2007
Pick ups (eg almonds)
12
*#
1 Jul 2007
Sweepers
12
*#
1 Jul 2007
Tree shakers
10
*#
1 Jul 2007
[10] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Poultry farming for breeding, eggs and meat (01710 to 01720)
Omit
Egg grading and packing assets:
*
1 Jan 2007
Egg grader and packing systems (including box erectors, box sealers, candling machines; conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers)
10
*
1 Jan 2007
Substitute
Egg grading and packing assets:
Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers)
10
*
1 Jan 2007
[11] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Pig farming (01920)
Omit
Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters, and doors)
20
*
1 Jul 2008
Curtains:
Sidewalls
10
*
1 Jul 2008
Floors (suspended type):
Concrete
10
*
1 Jul 2008
Plastic
10
*
1 Jul 2008
Steel
5
*
1 Jul 2008
Control systems (excluding personal computers)
10
*
1 Jul 2008
Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units)
10
*
1 Jul 2008
Effluent separators/Effluent fan extractors
10
*
1 Jul 2008
Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads)
10
*
1 Jul 2008
Fans:
Exhaust (tunnel, minivent)
10
*
1 Jul 2008
Stirrer
10
*
1 Jul 2008
Substitute
Animal housing assets:
Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors)
20
*
1 Jul 2008
Curtains - sidewalls
10
*
1 Jul 2008
Floors (suspended type):
Concrete
10
*
1 Jul 2008
Plastic
10
*
1 Jul 2008
Steel
5
*
1 Jul 2008
Control systems (excluding personal computers)
10
*
1 Jul 2008
Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units)
10
*
1 Jul 2008
Effluent separators/effluent fan extractors
10
*
1 Jul 2008
Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads)
10
*
1 Jul 2008
Fans:
Exhaust (tunnel, minivent)
10
*
1 Jul 2008
Stirrer
10
*
1 Jul 2008
[12] Table A, industry category MINING (06000 to 10900)
Omit
Pumps:
*
1 Jul 2003
Substitute
Pumps:
[13] Table A, industry category MINING (06000 to 10900)
Omit
Grizzly bars and scalpers;
25
*
1 Jul 2003
Substitute
Grizzly bars and scalpers
25
*
1 Jul 2003
[14] Table A, industry category MINING (06000 to 10900)
Omit
Port assets – see Table A Water transport and Water transport services (48100 to48200) and (52110 to 52190)
*
1 Jul 2002
Railway infrastructure assets and rolling-stock – see Table A Rail transport (47100)
*
1 Jan 2002
Substitute
Port assets – see Table A Water transport and support services (48100 to 48200) and (52110 to 52190)
Railway infrastructure assets and rolling-stock – see Table A Rail freight and passenger transport services (47100 to 47200)
[15] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)
Omit
Electricity generation assets – see Table A Electricity supply (26110 to 26400)
*
1 Jul 2002
Substitute
Electricity generation assets – see Table A Electricity supply (26110 to 26400)
[16] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)
Omit
Electricity generation assets – see Table A Electricity supply (36100)
*
1 Jul 2002
Substitute
Electricity generation assets – see Table A Electricity supply (26110 to 26400)
[17] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)
Omit
Port Assets – see Table A Water transport and Water transport services (48100 to 48200) and (52110 to 52190)
*
1 Jul 2002
Substitute
Port assets – see Table A Water transport and support services (48100 to 48200) and (52110 to 52190)
[18] Table A, industry category MINING (06000 to 10900), sub-category Construction material mining (09110 to 09190)
Omit
Heavy mobile quarry assets not specifically listed – see Table A Mining (06000 to 10900)
*
1 Jul 2003
Substitute
Heavy mobile quarry assets not specifically listed – see Table A Mining (06000 to 10900)
[19] Table A, industry category MINING (06000 to 10900), sub-category Mineral exploration services (10122)
Omit
Portable ground geophysical assets (including electromagnetics, ground magnetics ground penetrating radars and radiometrics)
5
*
1 Jan 2007
Substitute
Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics)
5
*
1 Jan 2007
[20] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat and meat product manufacturing (11110 to 11130)
Omit
Meat and meat product manufacturing
(11110 to 11130)
Substitute
Meat processing
(11110)
[21] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat and meat product manufacturing (11110 to 11130)
Omit
Bacon manufacture:
Bacon bins (demountable pig confinement units):
Galvanised iron components of structure
331/3
1 Jan 2001
Plant installed in structure
20
1 Jan 2001
Curing plant:
Fixtures (including overhead tracking)
20
1 Jan 2001
Other
131/3
1 Jan 2001
Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery):
Brick, stone or concrete structure
100
1 Jan 2001
Wooden structure
20
1 Jan 2001
Butchers’ plant
20
1 Jan 2001
Meat works plant:
Building (66 2/3 per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery):
Brick, stone and concrete structures
100
1 Jan 2001
Wooden structures
20
1 Jan 2001
Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors)
20
1 Jan 2001
General plant
131/3
1 Jan 2001
Poultry processing plant:
Conveyor systems and troughing
20
1 Jan 2001
Refrigeration plant and boiler
10
1 Jan 2001
General plant
131/3
1 Jan 2001
Substitute
Boning room assets:
Boneless meat packing stations
20
*
1 Jul 2013
Boning and slicing stations
20
*
1 Jul 2013
Boning hoists
5
*
1 Jul 2013
Chine bone removal machines
10
*
1 Jul 2013
De-sinewed mince meat machines
10
*
1 Jul 2013
Dicing and mincing machines
10
*
1 Jul 2013
Dump and product bins
15
*
1 Jul 2013
Frenching machines
8
*
1 Jul 2013
Knuckle and aitch bone pullers
5
*
1 Jul 2013
Loin/saddle deboning machines
10
*
1 Jul 2013
Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors)
20
*
1 Jul 2013
Pneumatic knives (including meat trimmers/round knives and de-fatting knives)
2
*
1 Jul 2013
Pork brine and marinade mixers
10
*
1 Jul 2013
Pork de-rinders
10
*
1 Jul 2013
Pork marinade injectors
10
*
1 Jul 2013
Rise and fall platforms
15
*
1 Jul 2013
Sausage filling machines
10
*
1 Jul 2013
Saws:
Band saws
10
*
1 Jul 2013
Bone saws
5
*
1 Jul 2013
Breaking saws:
Circular electric
3
*
1 Jul 2013
Circular hydraulic
2
*
1 Jul 2013
Reciprocating electric
5
*
1 Jul 2013
Reciprocating pneumatic
3
*
1 Jul 2013
Skinning or denuding machines
10
*
1 Jul 2013
Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure)
10
*
1 Jul 2013
Weight graders
5
*
1 Jul 2013
X-ray and chemical lean analysis machines
10
*
1 Jul 2013
Cold storage assets:
Air curtains
5
*
1 Jul 2013
Ammonia condensers
10
*
1 Jul 2013
Blast freezer tunnels
20
*
1 Jul 2013
Blast freezers
20
*
1 Jul 2013
Carbon dioxide snow making machines
10
*
1 Jul 2013
Carton conveyors (incorporating belt, drive motors and supporting structure)
10
*
1 Jul 2013
Chiller tunnels
20
*
1 Jul 2013
Chillers (incorporating pneumatic gates)
15
*
1 Jul 2013
De-humidifiers:
Desiccant
10
*
1 Jul 2013
Refrigerant
15
*
1 Jul 2013
Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors)
5
*
1 Jul 2013
Evaporators
15
*
1 Jul 2013
Freezers
20
*
1 Jul 2013
Load out bays (incorporating air tight truck pads and hydraulic platforms)
15
*
1 Jul 2013
Overhead carcass conveyors (incorporating housings, handles, chains and motors)
20
*
1 Jul 2013
Plate freezers
20
*
1 Jul 2013
Pressure vessels
20
*
1 Jul 2013
Refrigeration compressors
15
*
1 Jul 2013
Storage racking and stillages
10
*
1 Jul 2013
Transfer roller conveyors
10
*
1 Jul 2013
Livestock handling assets:
Cattle soaker pens
15
*
1 Jul 2013
Cattle wash/soaker control systems
10
*
1 Jul 2013
Cattle washes
15
*
1 Jul 2013
Cattle yards (incorporating concrete base and galvanised steel posts and rails)
20
*
1 Jul 2013
Feed auger systems
10
*
1 Jul 2013
Hydraulic forcing pen gates
10
*
1 Jul 2013
Lead-up races
20
*
1 Jul 2013
Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic)
15
*
1 Jul 2013
Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails)
20
*
1 Jul 2013
Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails)
10
*
1 Jul 2013
Water troughs
12
*
1 Jul 2013
Packaging assets:
Automatic carton erecting and lidding machines
10
*
1 Jul 2013
Bagging machines
5
*
1 Jul 2013
Bar code label printers
3
*
1 Jul 2013
Bar code readers
4
*
1 Jul 2013
Carton weigh label stations
7
*
1 Jul 2013
Flow wrappers
10
*
1 Jul 2013
Labelling machines
5
*
1 Jul 2013
Meat compactors
10
*
1 Jul 2013
Metal detectors
10
*
1 Jul 2013
Netting machines
5
*
1 Jul 2013
Palletisers and de-palletisers
10
*
1 Jul 2013
Shrink wrappers
10
*
1 Jul 2013
Strapping machines
5
*
1 Jul 2013
Transfer belt conveyors (incorporating belt, drive motors and supporting structure)
10
*
1 Jul 2013
Vacuum packaging systems (incorporating vacuum pumps and booster pumps):
Rotary systems
12
*
1 Jul 2013
Tunnel systems
12
*
1 Jul 2013
Weighing scales
4
*
1 Jul 2013
[22] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat and meat product manufacturing (11110 to 11130)
After
Waste heat evaporator
15
*
1 Jan 2001
Insert
Slaughter floor assets:
Beef hide pullers (fixed and traversing)
15
*
1 Jul 2013
Bung ring expanders:
Pneumatic
3
*
1 Jul 2013
Manual hand held
5
*
1 Jul 2013
Cattle restrainers incorporating centre track belly conveyors
12
*
1 Jul 2013
Carcass cleaning systems:
Cutting line sanitising systems (incorporating vacuum pumps and collection tanks)
8
*
1 Jul 2013
Decontamination chambers
20
*
1 Jul 2013
Dehorners
5
*
1 Jul 2013
Electrical immobilisers
12
*
1 Jul 2013
Electrical stimulators
12
*
1 Jul 2013
Evisceration tables incorporating organ pans
15
*
1 Jul 2013
Head cutters and droppers:
Automatic
10
*
1 Jul 2013
Hand held hydraulic
5
*
1 Jul 2013
Hock cutters
5
*
1 Jul 2013
Knife blade sharpening machines
5
*
1 Jul 2013
Knocking boxes incorporating head restrainers
12
*
1 Jul 2013
Landing tables and bleed slat conveyors
15
*
1 Jul 2013
NLIS readers:
Hand held wands
2
*
1 Jul 2013
Fixed gate readers
10
*
1 Jul 2013
Swinging gate readers
5
*
1 Jul 2013
Offal processing assets:
Chilled water systems
10
*
1 Jul 2013
Fat vacuum transfer systems
10
*
1 Jul 2013
Head splitters
7
*
1 Jul 2013
Intestine processing machines
10
*
1 Jul 2013
Jaw breakers
5
*
1 Jul 2013
Offal bins
15
*
1 Jul 2013
Offal chutes
15
*
1 Jul 2013
Offal cutting tables
15
*
1 Jul 2013
Offal packing stations
15
*
1 Jul 2013
Offal transfer conveyors (incorporating belts, drives, motors and supporting structure)
10
*
1 Jul 2013
Offal tumblers
10
*
1 Jul 2013
Offal washers
10
*
1 Jul 2013
Tongue cleaners
10
*
1 Jul 2013
Tripe cookers/centrifuges
10
*
1 Jul 2013
Overhead bleed, dressing and trim conveyors (incorporating housings, handles, chains and motors) including elevators and lowerators
20
*
1 Jul 2013
Pneumatic knives:
De-hiding knives
2
*
1 Jul 2013
Meat trimmers/round knives and de-fatting knives
2
*
1 Jul 2013
Preparation and trimming stations
15
*
1 Jul 2013
Rise and fall platforms
15
*
1 Jul 2013
Saws:
Brisket saws
5
*
1 Jul 2013
Splitting saws
5
*
1 Jul 2013
Scribing saws
3
*
1 Jul 2013
Sheep brisket scissors
5
*
1 Jul 2013
Sheep restrainers incorporating belts, pulleys, drives and motors
10
*
1 Jul 2013
Sheep skin pullers
10
*
1 Jul 2013
Specialised pork slaughter floor assets:
Carbon dioxide stunning chambers incorporating carousels
10
*
1 Jul 2013
Carcass grading probes
4
*
1 Jul 2013
De-hairing machines
10
*
1 Jul 2013
Gambrel tables
15
*
1 Jul 2013
Polishers
10
*
1 Jul 2013
Scalding tanks
15
*
1 Jul 2013
Singers
10
*
1 Jul 2013
Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks)
8
*
1 Jul 2013
Stunners:
Electric stunners
5
*
1 Jul 2013
Manual bolt stunners with cartridges
5
*
1 Jul 2013
Pneumatic bolt stunners
7
*
1 Jul 2013
Waste belt conveyors (incorporating drives, motors and supporting structure)
10
*
1 Jul 2013
Waste screw conveyors (incorporating drives, motors and supporting structure)
10
*
1 Jul 2013
Support assets:
Air and spring balancers and counter weights
5
*
1 Jul 2013
Compressed air assets:
Air compressors
10
*
1 Jul 2013
Air dryers
10
*
1 Jul 2013
Air receivers
20
*
1 Jul 2013
Control systems
10
*
1 Jul 2013
Control systems assets:
Flow meters
10
*
1 Jul 2013
Instruments and sensors
10
*
1 Jul 2013
Turbidity meters
7
*
1 Jul 2013
Variable speed drives
10
*
1 Jul 2013
Fire protection systems
15
*
1 Jul 2013
Hand air driers
3
*
1 Jul 2013
Hand wash basins
15
*
1 Jul 2013
Hide preparation assets:
Bale presses
10
*
1 Jul 2013
Sheep skin and hide mixers, salt tumblers and agitators
6
*
1 Jul 2013
Hydraulic power packs
10
*
1 Jul 2013
Laboratory assets
10
*
1 Jul 2013
Sterilisers
15
*
1 Jul 2013
Truck and livestock crate washes
20
*
1 Jul 2013
Waste water assets:
Aerators and agitators
10
*
1 Jul 2013
Aerobic ponds
30
*
1 Jul 2013
Anaerobic ponds
30
*
1 Jul 2013
Belt filter presses
15
*
1 Jul 2013
Chlorine dosing systems
10
*
1 Jul 2013
Dissolved air flotation systems
15
*
1 Jul 2013
Effluent distribution pipes
15
*
1 Jul 2013
Effluent drum filters
10
*
1 Jul 2013
Effluent irrigators (including centre pivot, lateral and travelling gun)
10
*
1 Jul 2013
Effluent pumps
7
*
1 Jul 2013
Effluent screens
10
*
1 Jul 2013
Effluent storage tanks
15
*
1 Jul 2013
Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27100)
Pond covers
10
*
1 Jul 2013
Pond liners
10
*
1 Jul 2013
Sequential batch reactors
10
*
1 Jul 2013
Settling ponds
30
*
1 Jul 2013
Solids dewatering presses
10
*
1 Jul 2013
Water assets:
Boilers
20
*
1 Jul 2013
Bore pumps
7
*
1 Jul 2013
Bores
30
*
1 Jul 2013
Chlorine dosing systems
10
*
1 Jul 2013
Clarifiers
20
*
1 Jul 2013
High stage pump sets
7
*
1 Jul 2013
Hot water systems
10
*
1 Jul 2013
Heat exchangers
10
*
1 Jul 2013
Raw water filters
15
*
1 Jul 2013
Raw water in-feed pump sets
10
*
1 Jul 2013
Reverse osmosis systems incorporating pumps, pipe work, membranes and controls
10
*
1 Jul 2013
Water distribution pipes
20
*
1 Jul 2013
Water softeners
10
*
1 Jul 2013
Water storage tanks
20
*
1 Jul 2013
Water tank liners
15
*
1 Jul 2013
[23] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Meat and meat product manufacturing (11110 to 11130)
Insert
Poultry processing
(11120)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Conveyor systems and troughing
20
1 Jan 2001
General plant
131/3
1 Jan 2001
Refrigeration plant and boiler
10
1 Jan 2001
Cured meat and smallgoods manufacturing
(11130)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Bacon manufacture:
Bacon bins (demountable pig confinement units):
Galvanised iron components of structure
331/3
1 Jan 2001
Plant installed in structure
20
1 Jan 2001
Curing plant:
Fixtures (including overhead tracking)
20
1 Jan 2001
Other
131/3
1 Jan 2001
Factory building (40 per cent of the total cost of the building is regarded as an integral part of plant and machinery):
Brick, stone or concrete structure
100
1 Jan 2001
Wooden structure
20
1 Jan 2001
[24] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
Buildings
Substitute
Buildings:
[25] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
Churns (includes continuours buttermaker, butter reworker and ice cream freezer)
15
*
1 Jan 2001
Substitute
Churns (includes continuous buttermakers, butter reworkers and ice cream freezers)
15
*
1 Jan 2001
[26] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Oil and fat manufacturing (11500)
Omit
Preparatory and extraction assets
Substitute
Preparatory and extraction assets:
[27] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Oil and fat manufacturing (11500)
Omit
Olive oil processing assets
15
1 Jul 2008
Substitute
Olive oil processing assets
15
*
1 Jul 2008
[28] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Grain mill product manufacturing (11610)
Omit
Steeping vessels:
*
1 Jul 2008
Substitute
Steeping vessels:
[29] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cereal and pasta product manufacturing (11620)
Omit
Scales (electronic and load cells)
10
*
1 Jul 2008
Substitute
Scales (electronic scales and load cells)
10
*
1 Jul 2008
[30] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cereal and pasta product manufacturing (11620)
Omit
Used for flour (semolina)
25
*
1 Jul 2008
Steel
30
*
1 Jul 2008
Substitute
Steel
30
*
1 Jul 2008
Used for flour (semolina)
25
*
1 Jul 2008
[31] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Sugar manufacturing (11810)
Omit
Rail assets (excluding cane bin assets) - see Table A Rail transport (47100 to 47200)
Substitute
Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200)
[32] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Prepared animal and bird feed manufacturing (11920)
Omit
Batching, grinding and mixing assets:
Bins (including mash, outloading, surge, supply and raw material bins)
30
*
1 Jul 2012
Control systems (including batching systems)
10
*
1 Jul 2012
Dressers
10
*
1 Jul 2012
Drum magnets
10
*
1 Jul 2012
Evaporative coolers
10
*
1 Jul 2012
Grinders
10
*
1 Jul 2012
Hammer and roller mills
15
*
1 Jul 2012
Heating chambers (including coils and heat exchangers)
12
*
1 Jul 2012
Hoppers (including expansion, grinder, weigh and surge hoppers)
25
*
1 Jul 2012
Liquid tanks (including molasses and tallow)
20
*
1 Jul 2012
Load cells
10
*
1 Jul 2012
Mixers (including paddle, premix and ribbon screw)
20
*
1 Jul 2012
Pumps (including heat, molasses and water pumps)
7
*
1 Jul 2012
Rotary valves
15
*
1 Jul 2012
Shears
15
*
1 Jul 2012
Turn heads
20
*
1 Jul 2012
Drying, coating, cooling and addition assets:
Coating assets (including oil, tumble and vacuum coaters)
12
*
1 Jul 2012
Coolers (including counterflow, horizontal and vertical)
15
*
1 Jul 2012
Cooling fans and cyclones
10
*
1 Jul 2012
Dryers
15
*
1 Jul 2012
Injection system (including tallow)
15
*
1 Jul 2012
Meters (including counterflow meters)
10
*
1 Jul 2012
Post pellet addition system (incorporating mixers)
10
*
1 Jul 2012
Screening and sieving assets
10
*
1 Jul 2012
Vacuum pump and piping
15
*
1 Jul 2012
Liquid feed assets:
Augers, conveyors and elevators
7
1 Jul 2012
Bladders for molasses ponds
10
*
1 Jul 2012
Bulk bag hangers
10
*
1 Jul 2012
Covers for molasses ponds
10
*
1 Jul 2012
Hoppers
10
*
1 Jul 2012
Liners for tanks
5
*
1 Jul 2012
Micro scales
7
*
1 Jul 2012
Mixers
10
*
1 Jul 2012
Mixing tanks for clay and other products
15
*
1 Jul 2012
Pumps:
Acid and urea pumps
3
*
1 Jul 2012
Heat, molasses and water pumps
10
*
1 Jul 2012
Silos (including PVC and steel construction)
15
*
1 Jul 2012
Storage tanks (including PVC and steel construction)
15
*
1 Jul 2012
Packaging assets:
Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines)
10
*
1 Jul 2012
Case erecting, packing and closing machines (including cartoners)
10
*
1 Jul 2012
Inspection equipment (including checkweighers, metal detectors, counting machines)
10
*
1 Jul 2012
Multihead and singlehead weighers
10
*
1 Jul 2012
Palletisers and depalletisers
15
*
1 Jul 2012
Robotic pick and place, lid, tray and sealing assets
10
*
1 Jul 2012
Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines)
10
*
1 Jul 2012
Pre-conditioning and extrusion assets:
Boilers
20
*
1 Jul 2012
Conditioners
10
*
1 Jul 2012
Crumble rollers
20
*
1 Jul 2012
Extruders
15
*
1 Jul 2012
Pellet presses (including air flow and die feeder presses)
15
*
1 Jul 2012
Pellet testers
10
*
1 Jul 2012
Raw material receiving, storage and handling assets:
Augers
10
*
1 Jul 2012
Bulkheads
20
*
1 Jul 2012
Chutes, deadboxes and diverters
10
*
1 Jul 2012
Conveyors (including belt, drag, grain and screw conveyors)
15
*
1 Jul 2012
Elevators and distributors (including bucket and transfer elevators)
15
*
1 Jul 2012
Grain cleaning and shifting assets (including grain blowers and grain shifters)
15
*
1 Jul 2012
Grain transfer drag chains
15
*
1 Jul 2012
Portable conveying assets (including augers and belt conveyors)
5
*
1 Jul 2012
Receival pits
30
*
1 Jul 2012
Rotary and slide gates
10
*
1 Jul 2012
Silos
30
*
1 Jul 2012
Storage bins
20
*
1 Jul 2012
Support assets:
Air compressors
10
*
1 Jul 2012
Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks)
15
*
1 Jul 2012
Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters)
15
*
1 Jul 2012
Feed delivery bins
15
*
1 Jul 2012
Fire prevention systems (incorporating fire protection system and water tanks)
20
*
1 Jul 2012
Grain vacuum and silo sampling probes
5
*
1 Jul 2012
Laboratory assets (including grain testing assets)
10
*
1 Jul 2012
Near infrared transmission systems and analysers
7
*
1 Jul 2012
Racking
20
*
1 Jul 2012
Waste water treatment assets
20
*
1 Jul 2012
Weighbridges
25
*
1 Jul 2012
Insert
Pet food manufacturing assets:
Dry process assets:
Batching systems
15
*
1 Jul 2013
Blowing systems
15
*
1 Jul 2013
Coating assets (including oil, tumble and vacuum coaters)
10
*
1 Jul 2013
Coolers (including counterflow, horizontal and vertical)
15
*
1 Jul 2013
Cooling systems (including fans and cyclones)
10
*
1 Jul 2013
Dehumidifying systems (including silo munters)
10
*
1 Jul 2013
Dosing systems (including liquid)
10
*
1 Jul 2013
Dryers
15
*
1 Jul 2013
Extruders
15
*
1 Jul 2013
Hammer mills
15
*
1 Jul 2013
Hoppers (including batch and surge)
15
*
1 Jul 2013
Mixers (including batch and paddle)
15
*
1 Jul 2013
Ovens (including horizontal, tunnel and vertical)
15
*
1 Jul 2013
Pre-conditioners
10
*
1 Jul 2013
Packaging assets:
Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines)
10
*
1 Jul 2013
Can and tray labelling assets
10
*
1 Jul 2013
Case erecting, packing and closing machines (including cartoners)
10
*
1 Jul 2013
Inspection equipment (including checkweighers, metal detectors, counting machines etc)
10
*
1 Jul 2013
Multihead and singlehead weighers
10
*
1 Jul 2013
Palletisers and depalletisers
15
*
1 Jul 2013
Robotic lid, tray and sealing assets
10
*
1 Jul 2013
Robotic pick and place assets
10
*
1 Jul 2013
Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines)
10
*
1 Jul 2013
Raw material receiving, storage and handling assets:
Chutes
15
*
1 Jul 2013
Conveyors (including belt, chain, drag, screw and walking beam conveyors)
15
*
1 Jul 2013
Elevators and distributors (including bucket and transfer elevators)
15
*
1 Jul 2013
Hoppers (including batch and weigh hoppers)
15
*
1 Jul 2013
Receival assets
15
*
1 Jul 2013
Screw and weigh belt feeders
10
*
1 Jul 2013
Silos
20
*
1 Jul 2013
Storage bins
20
*
1 Jul 2013
Tanks (including holding, liquid storage and water)
20
*
1 Jul 2013
Support assets:
Access platforms
20
*
1 Jul 2013
Air compressors and receivers
10
*
1 Jul 2013
Bins (including tippers and raw material bins)
15
*
1 Jul 2013
Boilers
20
*
1 Jul 2013
Cleaning systems (including vacuum)
15
*
1 Jul 2013
Contra shears and drum filters
10
*
1 Jul 2013
Control systems
10
*
1 Jul 2013
Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks)
15
*
1 Jul 2013
Effluent pumps
10
*
1 Jul 2013
Effluent screens and filters
10
*
1 Jul 2013
Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters)
15
*
1 Jul 2013
Fire prevention systems (incorporating fire protection system and water tanks)
20
*
1 Jul 2013
Laboratory and analysing assets (including probes and samplers)
10
*
1 Jul 2013
Pumps (including liquid feed)
10
*
1 Jul 2013
Racking
20
*
1 Jul 2013
Safety systems
20
*
1 Jul 2013
Waste water ponds
25
*
1 Jul 2013
Waste water treatment assets
20
*
1 Jul 2013
Weighing assets (including weigh cells, heads and hoppers)
10
*
1 Jul 2013
Wet process assets:
Air purification and recycling systems
10
*
1 Jul 2013
Basket tippers
10
*
1 Jul 2013
Blending, dicing and mincing assets
10
*
1 Jul 2013
Blowers
15
*
1 Jul 2013
Canning and tray assets including closers and fillers
10
*
1 Jul 2013
Chillers
15
*
1 Jul 2013
Cooling towers
15
*
1 Jul 2013
Cool rooms
15
*
1 Jul 2013
Cutting assets (including knife and blade assemblies)
10
*
1 Jul 2013
Dewatering assets
10
*
1 Jul 2013
Drying assets
15
*
1 Jul 2013
Extruders
15
*
1 Jul 2013
Freezers
15
*
1 Jul 2013
Frozen block warmers
10
*
1 Jul 2013
Gravy make-up stations
15
*
1 Jul 2013
Grinders
10
*
1 Jul 2013
Hoppers (including batch and surge)
15
*
1 Jul 2013
Mix slides and chutes
15
*
1 Jul 2013
Mixers (including batch and paddle)
15
*
1 Jul 2013
Pallet lifters and hoists
10
*
1 Jul 2013
Refrigeration compressors
15
*
1 Jul 2013
Retort cooking vessels
15
*
1 Jul 2013
Retort trays
15
*
1 Jul 2013
Seal thickness testing assets
10
*
1 Jul 2013
Slicing and shredding assets
10
*
1 Jul 2013
Stacking assets
15
*
1 Jul 2013
Prepared animal and bird feed manufacturing assets generally:
Batching, grinding and mixing assets:
Bins (including mash, outloading, surge, supply and raw material bins)
30
*
1 Jul 2012
Control systems (including batching systems)
10
*
1 Jul 2012
Dressers
10
*
1 Jul 2012
Drum magnets
10
*
1 Jul 2012
Evaporative coolers
10
*
1 Jul 2012
Grinders
10
*
1 Jul 2012
Hammer and roller mills
15
*
1 Jul 2012
Heating chambers (including coils and heat exchangers)
12
*
1 Jul 2012
Hoppers (including expansion, grinder, weigh and surge hoppers)
25
*
1 Jul 2012
Liquid tanks (including molasses and tallow )
20
*
1 Jul 2012
Load cells
10
*
1 Jul 2012
Mixers (including paddle, premix and ribbon screw)
20
*
1 Jul 2012
Pumps (including heat, molasses and water pumps)
7
*
1 Jul 2012
Rotary valves
15
*
1 Jul 2012
Shears
15
*
1 Jul 2012
Turn heads
20
*
1 Jul 2012
Drying, coating, cooling and addition assets:
Coating assets (including oil, tumble and vacuum coaters)
12
*
1 Jul 2012
Coolers (including counterflow, horizontal and vertical)
15
*
1 Jul 2012
Cooling fans and cyclones
10
*
1 Jul 2012
Dryers
15
*
1 Jul 2012
Injection systems (including tallow)
15
*
1 Jul 2012
Meters (including counterflow meters)
10
*
1 Jul 2012
Post pellet addition systems (incorporating mixers)
10
*
1 Jul 2012
Screening and sieving assets
10
*
1 Jul 2012
Vacuum pump and piping
15
*
1 Jul 2012
Liquid feed assets:
Augers, conveyors and elevators
7
*
1 Jul 2012
Bladders for molasses ponds
10
*
1 Jul 2012
Bulk bag hangers
10
*
1 Jul 2012
Covers for molasses ponds
10
*
1 Jul 2012
Hoppers
10
*
1 Jul 2012
Liners for tanks
5
*
1 Jul 2012
Micro scales
7
*
1 Jul 2012
Mixers
10
*
1 Jul 2012
Mixing tanks for clay and other products
15
*
1 Jul 2012
Pumps:
Acid and urea pumps
3
*
1 Jul 2012
Heat, molasses and water pumps
10
*
1 Jul 2012
Silos (including PVC and steel construction)
15
*
1 Jul 2012
Storage tanks (including PVC and steel construction)
15
*
1 Jul 2012
Packaging assets:
Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines)
10
*
1 Jul 2012
Case erecting, packing and closing machines (including cartoners)
10
*
1 Jul 2012
Inspection equipment (including checkweighers, metal detectors, counting machines)
10
*
1 Jul 2012
Multihead and singlehead weighers
10
*
1 Jul 2012
Palletisers and depalletisers
15
*
1 Jul 2012
Robotic pick and place, lid, tray and sealing assets
10
*
1 Jul 2012
Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines)
10
*
1 Jul 2012
Pre-conditioning and extrusion assets:
Boilers
20
*
1 Jul 2012
Conditioners
10
*
1 Jul 2012
Crumble rollers
20
*
1 Jul 2012
Extruders
15
*
1 Jul 2012
Pellet presses (including air flow and die feeder presses)
15
*
1 Jul 2012
Pellet testers
10
*
1 Jul 2012
Raw material receiving, storage and handling assets:
Augers
10
*
1 Jul 2012
Bulkheads
20
*
1 Jul 2012
Chutes, deadboxes and diverters
10
*
1 Jul 2012
Conveyors (including belt, drag, grain and screw conveyors)
15
*
1 Jul 2012
Elevators and distributors (including bucket and transfer elevators)
15
*
1 Jul 2012
Grain cleaning and shifting assets (including grain blowers and grain shifters)
15
*
1 Jul 2012
Grain transfer drag chains
15
*
1 Jul 2012
Portable conveying assets (including augers and belt conveyors)
5
*
1 Jul 2012
Receival pits
30
*
1 Jul 2012
Rotary and slide gates
10
*
1 Jul 2012
Silos
30
*
1 Jul 2012
Storage bins
20
*
1 Jul 2012
Support assets:
Air compressors
10
*
1 Jul 2012
Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks)
15
*
1 Jul 2012
Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters)
15
*
1 Jul 2012
Feed delivery bins
15
*
1 Jul 2012
Fire prevention systems (incorporating fire protection system and water tanks)
20
*
1 Jul 2012
Grain vacuum and silo sampling probes
5
*
1 Jul 2012
Laboratory assets (including grain testing assets)
10
*
1 Jul 2012
Near infrared transmission systems and analysers
7
*
1 Jul 2012
Racking
20
*
1 Jul 2012
Waste water treatment assets
20
*
1 Jul 2012
Weighbridges
25
*
1 Jul 2012
[33] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Soft drink, cordial and syrup manufacturing (12110)
After
Fruit juice drink manufacturing assets – see Table A Fruit and vegetable processing (11400)
Insert
Ice‑making machinery:
Condensers
131/3
1 Jan 2001
Expansion pipes
40
1 Jan 2001
General machinery
131/3
1 Jan 2001
Ice moulds
5
1 Jan 2001
[34] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Beer manufacturing (except non-alcoholic beer) (12120)
After
Internal washer and filler machines
20
*
1 Jul 2008
Insert
Kegs (stainless steel)
15
*
1 Jul 2013
[35] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Plywood and veneer manufacturing (14930)
Omit
Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment)
Substitute
Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment)
[36] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Reconstituted wood product manufacturing (14940)
Omit
Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment)
Substitute
Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment)
[37] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100 to 15290)
Omit
Pulp, paper and converted paper product manufacturing
(15100 to 15290)
Substitute
Pulp, paper and converted paper product manufacturing
(15100, 15210, 15220 and 15290)
[38] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100 to 15290)
Omit
Power plant assets (including switchgear, transformers, and turbo generators) – see Table A Electricity supply (26110 to 26400)
*
1 Jan 2002
Substitute
Power plant assets (including switchgear, transformers and turbo generators) – see Table A Electricity supply (26110 to 26400)
[39] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100 to 15290)
Omit
Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders)
15
*
1 Jan 2002
[40] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Paper stationery manufacturing (15230)
Insert
Sanitary paper product manufacturing
(15240)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Hygienic paper product manufacturing assets:
Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines)
13
*
1 Jul 2013
Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons)
13
*
1 Jul 2013
Finishing and converted paper product manufacturing assets:
Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels)
15
*
1 Jul 2013
Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages)
10
*
1 Jul 2013
Packaging assets:
Cartoning assets (including bundlers, carton and case erectors, packing and closing machines)
10
*
1 Jul 2013
Coding and labelling machines
10
*
1 Jul 2013
Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines)
10
*
1 Jul 2013
Stackers and baggers
10
*
1 Jul 2013
Wrapping machines (including shrink and stretch wrappers)
10
*
1 Jul 2013
Support assets:
Air compressors and air dryers
15
*
1 Jul 2013
Control system and monitoring assets (including programmable logic controllers, variable speed drives, instruments and sensors)
10
*
1 Jul 2013
Dust control assets (including ductwork, dust collectors, scrubbers and fans)
15
*
1 Jul 2013
Laboratory assets (including quality control and material testing assets)
10
*
1 Jul 2013
Material handling assets (including conveyors, elevators, hoists, feeders and hoppers)
15
*
1 Jul 2013
Metal detectors
10
*
1 Jul 2013
Storage assets (including bins and trolleys)
10
*
1 Jul 2013
[41] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110)
Omit
Die cutters, flexo/folder/gluers (see Pulp, paper and converted paper product manufacturing (15100 to 15290), Box and carton making converting assets)
Substitute
Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets)
[42] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Newspaper printing or publishing (16110)
Omit
Newspaper wrapping machines - see Table A, Other store base retailing (42100 to 42799))
Substitute
Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799)
[43] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Industrial gas manufacturing (18110)
After
Flashback arrestors
10
*
1 Jul 2011
Insert
Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)
[44] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310)
Before
Chemical manufacturing plant (not listed elsewhere):
Insert
Ammonia manufacturing assets:
Air and gas reforming and separation assets:
Adsorption systems (including pressure and thermal swing)
25
*
1 Jul 2013
Carbon dioxide absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks)
20
*
1 Jul 2013
Cryogenic separation process assets:
Air cooling and drying assets (excluding adsorption systems shown above)
20
*
1 Jul 2013
Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures)
30
*
1 Jul 2013
Desulphurisers
25
*
1 Jul 2013
Methanators
25
*
1 Jul 2013
Pre-heaters (for air and gas feedstock)
25
*
1 Jul 2013
Pre-reformers
25
*
1 Jul 2013
Primary reformers
20
*
1 Jul 2013
Secondary reformers
25
*
1 Jul 2013
Shift converters (high and low temperature)
25
*
1 Jul 2013
Compressor assets:
Air filtering units (incorporating filters and housing filters)
25
*
1 Jul 2013
Blowers and compressors (incorporating drives)
25
*
1 Jul 2013
Conversion and liquefaction assets:
Ammonia converters
25
*
1 Jul 2013
Chillers, condensers, flash drums, receivers and separators
25
*
1 Jul 2013
Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels)
25
*
1 Jul 2013
Distribution, handling and storage assets:
Ammonia bullet tanks (including storage and surge tanks)
30
*
1 Jul 2013
Ammonia deluge and vapour suppression systems
30
*
1 Jul 2013
Ammonia pipelines (incorporating fittings and valves)
30
*
1 Jul 2013
Ammonia pumps
15
*
1 Jul 2013
Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers)
20
*
1 Jul 2013
Ammonia storage tanks
30
*
1 Jul 2013
Ammonia vapour scrubber systems
25
*
1 Jul 2013
ISOtainers and portable tanks
15
*
1 Jul 2013
Loading arm systems - marine
25
*
1 Jul 2013
Rail and road tank filling assets:
Breakaway couplings
10
*
1 Jul 2013
Filling hoses
10
*
1 Jul 2013
Loading arm systems
10
*
1 Jul 2013
Gas pipelines (incorporating fittings and valves)
30
*
1 Jul 2013
Heat exchangers:
Process gas
20
*
1 Jul 2013
Waste heat boilers
20
*
1 Jul 2013
Support assets:
Air compression assets (for industrial air and instrument air):
Air compressors (incorporating air drying and filtering assets)
15
*
1 Jul 2013
Air receivers
20
*
1 Jul 2013
Blowers and fans (generally)
20
*
1 Jul 2013
Boiler assets:
Boilers
25
*
1 Jul 2013
De-aerators
25
*
1 Jul 2013
Economisers
25
*
1 Jul 2013
Steam drums
25
*
1 Jul 2013
Chemical storage tanks:
Polyethylene
12
*
1 Jul 2013
Other
20
*
1 Jul 2013
Control system assets:
Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs)
10
*
1 Jul 2013
System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement)
10
*
1 Jul 2013
Cooling towers
20
*
1 Jul 2013
Electricity supply assets:
Emergency supply assets - see Table B Power supply assets, emergency or standby
Steam turbine generators
25
*
1 Jul 2013
Other electricity supply assets - see Table A Electricity supply (26110 to 26400)
Emission control assets:
Flare tips
10
*
1 Jul 2013
Silencers
20
*
1 Jul 2013
Stacks (exhaust, vent and flare)
20
*
1 Jul 2013
Fire control and alarm systems:
Fire fighting systems (incorporating hose boxes, hydrants and ring mains)
30
*
1 Jul 2013
Other fire control and alarm assets - see Table B Fire control and alarm assets
Gas detectors:
Fixed
10
*
1 Jul 2013
Portable
4
*
1 Jul 2013
Heat exchangers (not specified elsewhere)
20
*
1 Jul 2013
Laboratory assets:
Analysers
10
*
1 Jul 2013
Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc)
10
*
1 Jul 2013
Overhead cranes
25
*
1 Jul 2013
Piping assets:
Flow meters
10
*
1 Jul 2013
Pipes and fittings
25
*
1 Jul 2013
Valves
10
*
1 Jul 2013
Pumps:
Boiler feedwater and cooling water pumps
20
*
1 Jul 2013
Dosing pumps
5
*
1 Jul 2013
Other pumps (not specified elsewhere)
15
*
1 Jul 2013
Safety showers and eye wash stations
20
*
1 Jul 2013
Water storage and treatment assets:
Clarifiers and settling tanks
20
*
1 Jul 2013
Dam and pond liners
20
*
1 Jul 2013
Dams and effluent ponds
40
*
1 Jul 2013
Ion exchange systems
20
*
1 Jul 2013
Reverse osmosis systems
15
*
1 Jul 2013
Water storage tanks:
Polyethylene
15
*
1 Jul 2013
Other
25
*
1 Jul 2013
Weighbridges
20
*
1 Jul 2013
Ammonium nitrate manufacturing assets:
Ammonia handling and storage assets - see above in Ammonia manufacturing assets - Distribution, handling and storage assets
Ammonium nitrate prill manufacturing assets:
Coating, cooling, drying and screening assets:
Bulk flow coolers
20
*
1 Jul 2013
Chilling systems (incorporating chillers, ducting and piping)
20
*
1 Jul 2013
Coating product tanks
25
*
1 Jul 2013
Fluid bed coolers
20
*
1 Jul 2013
Rotary drum machines (including coaters, coolers, driers and granulators)
20
*
1 Jul 2013
Screeners
20
*
1 Jul 2013
Distribution, handling and storage assets:
Bagging machines
15
*
1 Jul 2013
Conveyor belt weighers
15
*
1 Jul 2013
Conveyors and elevators
15
*
1 Jul 2013
Load out bins/silos
25
*
1 Jul 2013
Reclaim hoppers
20
*
1 Jul 2013
Scales
15
*
1 Jul 2013
Prill tower blowers and fans
20
*
1 Jul 2013
Prill towers (incorporating head tanks and lifts)
25
*
1 Jul 2013
Scrubber systems (incorporating ducting, fans, scrubbers and tanks)
20
*
1 Jul 2013
Ammonia nitrate solution manufacturing assets:
Evaporation assets:
Condensate tanks, flash drums and separators
20
*
1 Jul 2013
Evaporators
20
*
1 Jul 2013
Neutralisers
25
*
1 Jul 2013
Pipe reactors (titanium)
3
*
1 Jul 2013
Remelt and solution storage tanks (incorporating heating coils and stirrers)
25
*
1 Jul 2013
Solution filters
20
*
1 Jul 2013
Solution pumps
15
*
1 Jul 2013
Nitric acid manufacturing assets:
Ammonia liquid filtering vessels (incorporating filters)
25
*
1 Jul 2013
Ammonia vapour filtering vessels (incorporating filters)
20
*
1 Jul 2013
Ammonia/air mixers
20
*
1 Jul 2013
Compressor assets:
Air filtering units (incorporating housing and filters)
25
*
1 Jul 2013
Compressors (incorporating drives)
25
*
1 Jul 2013
Tail gas expanders
25
*
1 Jul 2013
Conversion and absorption assets:
Absorber columns (including bleachers)
25
*
1 Jul 2013
Catalyst filters
25
*
1 Jul 2013
Converters
25
*
1 Jul 2013
Cooler condensers:
Zirconium
25
*
1 Jul 2013
Other
10
*
1 Jul 2013
Nitric acid heaters:
Zirconium
20
*
1 Jul 2013
Other
10
*
1 Jul 2013
Nitric acid pumps
15
*
1 Jul 2013
Nitrous oxide (NOx) abaters
25
*
1 Jul 2013
Weak acid tanks
30
*
1 Jul 2013
Heat exchangers:
Air coolers and heaters
25
*
1 Jul 2013
Ammonia vapourisers
20
*
1 Jul 2013
Gas coolers and heaters
20
*
1 Jul 2013
Superheaters
15
*
1 Jul 2013
Waste heat boilers
20
*
1 Jul 2013
Nitric acid storage assets:
Scrubbers
20
*
1 Jul 2013
Tanks
25
*
1 Jul 2013
Support assets - see above in Ammonia manufacturing assets - Support assets
[45] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310)
Omit
Fertiliser manufacturing plant
20
1 Jan 2001
Substitute
Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310))
20
1 Jan 2001
[46] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Other basic chemical product manufacturing (18910 to 18990)
Omit
Explosive manufacturing and chemical plant
131/3
1 Jan 2001
Substitute
Explosive manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310))
131/3
1 Jan 2001
[47] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Polymer product and rubber product manufacturing (19110 to 19200)
Omit
Ink factory plant
20
1 Jan 2001
[48] Table A, Industry category MANUFACTURING (11110 to 25990), after sub-category Polymer product and rubber product manufacturing (19110 to 19200)
Insert
Paint and coatings manufacturing
(19160)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Ink factory plant
20
1 Jan 2001
Paint and coatings manufacturing assets:
Air compressors
10
*
1 Jul 2013
Bead mills
20
*
1 Jul 2013
Bulk storage tanks
25
*
1 Jul 2013
Control system assets
10
*
1 Jul 2013
Disperser and mixer motors
15
*
1 Jul 2013
Dispersers
20
*
1 Jul 2013
Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans)
20
*
1 Jul 2013
Filling and packing assets:
Conveyors
15
*
1 Jul 2013
Denesters
10
*
1 Jul 2013
Filling machines
15
*
1 Jul 2013
Filtration assets
15
*
1 Jul 2013
Labellers (including laser coders and label applicators)
7
*
1 Jul 2013
Printers
7
*
1 Jul 2013
Robotic palletisers
10
*
1 Jul 2013
Wrappers
10
*
1 Jul 2013
Gantry cranes
25
*
1 Jul 2013
Hoists
10
*
1 Jul 2013
Mixers
20
*
1 Jul 2013
Piping assets:
Manifolds
20
*
1 Jul 2013
Meters
10
*
1 Jul 2013
Piping
25
*
1 Jul 2013
Pumps
10
*
1 Jul 2013
Racking:
External
15
*
1 Jul 2013
Internal
20
*
1 Jul 2013
Scales
10
*
1 Jul 2013
Testing assets:
Air conditioning assets (including room units and split systems)
8
*
1 Jul 2013
Gloss meters
10
*
1 Jul 2013
Ovens
15
*
1 Jul 2013
Spectrometers
10
*
1 Jul 2013
Viscometers
10
*
1 Jul 2013
Spray booths
15
*
1 Jul 2013
Vacuum lifters
10
*
1 Jul 2013
[49] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Ceramic product manufacturing (20210 to 20290)
After
Pottery plant
20
1 Jan 2001
Insert
Rapid fire shuttle kilns (used in the manufacture of ceramic tiles)
131/3
1 Jan 2001
[50] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Concrete product manufacturing (20340)
Omit
Concrete pipe manufacturing plant
131/3
1 Jan 2001
[51] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Concrete product manufacturing (20340)
After
Storage tanks (including silica thickener vessels)
25
*
1 Jul 2012
Insert
Prefabricated concrete product manufacturing assets:
Air compressors
10
*
1 Jul 2013
Automated panel manufacturing assets:
Automated trowel machines (incorporating crane and trowel)
15
*
1 Jul 2013
Concrete distribution stations:
Distributors
10
*
1 Jul 2013
Flying buckets
10
*
1 Jul 2013
Hoppers
15
*
1 Jul 2013
Curing chambers
25
*
1 Jul 2013
Laser beam alignment systems
10
*
1 Jul 2013
Pallet cleaning machines
15
*
1 Jul 2013
Pallet receivable stands (excluding pallet vibrating stands)
20
*
1 Jul 2013
Pallet transport systems:
Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels)
10
*
1 Jul 2013
Track work
20
*
1 Jul 2013
Transversals (including continuous transfer wagons)
10
*
1 Jul 2013
Pallet vibrating stands
10
*
1 Jul 2013
Pallets
15
*
1 Jul 2013
Rack feeders
15
*
1 Jul 2013
Shutter cleaning machines
15
*
1 Jul 2013
Shutter transporting assets (including automated roller conveyors)
15
*
1 Jul 2013
Shutters
8
*
1 Jul 2013
Turning machines (including flippers and tilting assets)
20
*
1 Jul 2013
Buckets (including kibbles, skips and tippers)
6
*
1 Jul 2013
Casting tables
10
*
1 Jul 2013
Concrete manufacturing assets:
Bins (excluding concrete bins)
15
*
1 Jul 2013
Conveyors
20
*
1 Jul 2013
Hoppers
15
*
1 Jul 2013
Mixers
15
*
1 Jul 2013
Concrete testers
10
*
1 Jul 2013
Control system assets
10
*
1 Jul 2013
Gantry cranes
25
*
1 Jul 2013
Lifting gear (including chains, lugs and swivels)
7
*
1 Jul 2013
Moulds
10
*
1 Jul 2013
Pipe manufacturing assets:
Cage machines
20
*
1 Jul 2013
Load testers
25
*
1 Jul 2013
Moulds
7
*
1 Jul 2013
Pallets
15
*
1 Jul 2013
Pipe making machines
20
*
1 Jul 2013
Prestressing assets
10
*
1 Jul 2013
Shutter saws
7
*
1 Jul 2013
Steel cutters and benders
7
*
1 Jul 2013
Trowel machines
4
*
1 Jul 2013
Work tables
10
*
1 Jul 2013
[52] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Omit
Rail infrastructure and rolling stock except torpedo cars – use any relevant determinations made for Rail transport (47100 to 47200)
Substitute
Rail infrastructure and rolling stock except torpedo cars – use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200)
[53] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Omit
Dewatering assets:
*
1 Jul 2010
Substitute
Dewatering assets:
[54] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Omit
Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics.
20
*
1 Jul 2010
Substitute
Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics
20
*
1 Jul 2010
[55] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-ferrous metal casting (21410)
After
Cooling assets (including tables, conveyors, towers)
15
*
1 Jan 2004
Insert
Deodorising machines/fume extraction systems
15
*
1 Jul 2013
[56] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-ferrous metal casting (21410)
After
Quenching tanks
20
*
1 Jan 2004
Insert
Impregnation machines
10
*
1 Jul 2013
[57] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-ferrous metal casting (21410)
After
Gas generators for sand curing
15
*
1 Jan 2004
Insert
Sand core dies
7
*
1 Jul 2013
Sand core making machines
15
*
1 Jul 2013
[58] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Fabricated metal product manufacturing (22100 to 22990)
Omit
Designs used in connection with stamping decorative steel and iron work
40
1 Jan 2001
Substitute
Galvanising plant
10
1 Jan 2001
[59] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Fabricated metal product manufacturing (22100 to 22990)
Omit
Stamping blocks (used for designs of decorative steel and iron work)
20
1 Jan 2001
[60] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110)
Omit
Bus and truck wash assets - see Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets
Substitute
Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets
[61] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110)
Omit
Non-ferrous metal casting assets - see Non-ferrous metal casting (21410)
Substitute
Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410)
[62] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle body and trailer manufacturing (23120)
Omit
Bus vehicle body assembly assets (on supplied motor and chassis) - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)
Truck body manufacturing assets - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)
Substitute
Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)
Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)
[63] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other motor vehicle parts manufacturing (23190)
Omit
Metal stamping and blanking assets - see Motor vehicle manufacturing (23110), Metal stamping and blanking assets
Substitute
Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets
[64] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Electricity supply (26110 to 26400)
Omit
Gas turbine generators
30
Substitute
Gas turbine generators
30
*
1 Jan 2002
[65] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Sewerage and drainage services (28120)
Omit
Methane gas and cogeneration assets (see Electricity supply, 26100 and Gas supply, 27100)
Substitute
Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000)
[66] Table A, Industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Waste disposal services (29110)
Omit
Garbage compactor trucks (including the compactor)
10
*
1 Jan 2005
Substitute
Garbage compactor trucks (including the compactor)
10
*#
1 Jan 2005
[67] Table A, Industry category CONSTRUCTION (30110 to 32990)
Omit
Jack hammers:
1 Jul 2008
Substitute
Jack hammers:
[68] Table A, Industry category CONSTRUCTION (30110 to 32990)
Omit
Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased)
Substitute
Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased)
[69] Table A, industry category WHOLESALE TRADE (33110 to 38000), sub-category Petroleum product wholesaling (33210)
Omit
Cathodic protection systems
Substitute
Cathodic protection systems:
[70] Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Fuel retailing (40000)
Omit
Point of sale assets:
*
1 Jul 2010
Substitute
Point of sale assets:
[71] Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Fuel retailing (40000)
Omit
Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes):
20
*
1 Jul 2010
Underground fuel storage tanks – steel and fibreglass:
20
*
1 Jul 2010
Substitute
Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes)
20
*
1 Jul 2010
Underground fuel storage tanks – steel and fibreglass
20
*
1 Jul 2010
[72] Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Other store-based retailing (42100 to 42799))
Omit
Other store-based retailing
(42100 to 42799)
Substitute
Other store-based retailing
(42110 to 42799)
[73] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Rail freight and passenger transport services (46100 - 47200)
Omit
Rail freight and passenger transport services
(46100 - 47200)
Substitute
Rail freight and passenger transport services
(47100 to 47200)
[74] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Rail freight and passenger transport services (46100 - 47200)
Omit
Monorail operation assets
Substitute
Monorail operation assets:
[75] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Rail freight and passenger transport services (46100 - 47200)
Omit
Passenger:
*
Substitute
Passenger:
[76] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Water transport and support services (48100 to 48200) and (52110 to 52190)
Omit
Water transport and support services
(48100 to 48200) and (52110 to 52190)
Substitute
Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A))
Water transport and support services
(48100 to 48200) and (52110 to 52190)
[77] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Water transport and support services (48100 to 48200) and (52110 to 52190)
Omit
Support assets (acquired separately from the vessel)
Substitute
Support assets (acquired separately from the vessel):
[78] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Water transport and support services (48100 to 48200) and (52110 to 52190)
Omit
Electricity supply assets – see Table A electricity supply (26100 to 26400)
*
1 Jul 2002
Substitute
Electricity supply assets – see Table A Electricity supply (26110 to 26400)
[79] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Water transport and support services (48100 to 48200) and (52110 to 52190)
Omit
Dry docks
40
*
1 Jul 2002
Substitute
Dry docks (including floating dry docks)
40
*
1 Jul 2013
[80] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Scenic and sightseeing transport (50100 to 50290)
Before
Monocable circulating detachable, reversible and fixed ropeway assets operated in non‑snowfield areas:
Insert
Gliders (including motor gliders)
20
*
1 Jul 2013
Hot air balloon ride operation assets:
Flight instruments
10
*
1 Jul 2013
Hot air balloon assets:
Baskets
6
*
1 Jul 2013
Burners
10
*
1 Jul 2013
Envelopes
5
*
1 Jul 2013
Fuel cylinders and tanks (incorporating shut off valves)
20
*
1 Jul 2013
Inflator fans
15
*
1 Jul 2013
[81] Table A, Industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), after sub-category Television broadcasting (56210 to 56220)
Insert
Internet publishing and broadcasting
(57000)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100)
[82] 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)
Omit
Concreting Assets:
Insert
Concreting assets:
[83] 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
Static signage (including safety cones, barricades, warning signs and bollards)
3
*
1 Jan 2006
Insert
Video recorder or equipment hiring
62/3
1 Jan 2001
Video tapes and games hiring
½
*
1 Jan 2001
[84] 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)
Omit
Note where the terms ‘freestanding’ and ‘fixed’ are used in entries for this industry category, they have the following meaning. Freestanding –items designed to be portable or movable. Any attachment to the premises is only for the item’s temporary stability. Fixed – annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability.
[85] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Residential property operators (67110)
Omit
Residential property operators
(67110)
Substitute
Note: Where the terms ‘freestanding’ and ‘fixed’ are used in entries for residential property operators, they have the following meaning. Freestanding – items designed to be portable or movable. Any attachment to the premises is only for the item’s temporary stability. Fixed – annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability
Residential property operators
(67110)
[86] Table A, Industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), after sub-category Veterinary services (69700)
Insert
Professional photographic services
(69910)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Photographers’ plant:
Cameras:
Generally (including lenses, electronic flash units, enlargers etc)
10
1 Jan 2001
Used for street photography
4
1 Jan 2001
Dark rooms (demountable – not integral part of building)
20
1 Jan 2001
[87] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), sub-category Optometry and optical dispensing (85320)
Omit
Optical dispensing assets – see Photographic, optical and ophthalmic equipment manufacturing (24110)
Substitute
Optical dispensing assets – see Table A Photographic, optical and ophthalmic equipment manufacturing (24110)
[88] Table A, Industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Sport and recreation services (91121 to 91390)
After
Bowling balls
5
1 Jan 2001
Insert
Carpets
4
1 Jan 2001
[89] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Personal and services (95110 to 95291)
Omit
Photographers’ plant:
Automatic film processing machine
62/3
1 Jan 2001
Cameras:
Used for street photography
4
1 Jan 2001
Other (including lenses, electronic flash units, enlargers, etc.)
10
1 Jan 2001
Dark rooms (demountable – not integral part of building)
20
1 Jan 2001
Photo engraving plant:
Automatic (dark room) cameras
10
1 Jan 2001
Power operated proofing presses
131/3
1 Jan 2001
General plant
20
1 Jan 2001
Powderless etching machines
10
1 Jan 2001
Photo lab (one – hour service)
10
1 Jan 2001
Video recorder or equipment hiring
62/3
1 Jan 2001
Video tapes and games hiring
½
*
1 Jan 2001
[90] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Laundry and dry cleaning services (95310)
Omit
Trolleys and bins
Substitute
Trolleys and bins:
[91] Table A, Industry category OTHER SERVICES (94110 to 96030), after sub-category Laundry and dry cleaning services (95310)
Insert
Photographic film processing
(95320)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
Mini lab
10
1 Jan 2001
Photo engraving plant:
Automatic (dark room) cameras
10
1 Jan 2001
General plant
20
1 Jan 2001
Powderless etching machines
10
1 Jan 2001
Power operated proofing presses
131/3
1 Jan 2001
Photo lab (one-hour service)
10
1 Jan 2001
[92] Heading to Table B
Omit
Table B as at 1 July 2012
Substitute
Table B as at 1 July 2013
[93] Table B, items beginning with A
Omit
Advertising Samples and Designs (for decorative steel and iron work)
40
1 Jan 2001
[94] Table B, items beginning with A
Omit
Aeroplane:
General use
20
*
1 Jul 2002
Used predominantly for agricultural spraying or agricultural dusting
10
*
1 Jul 2002
Gliders/sailplanes
10
1 Jan 2001
Helicopter:
General use
20
*
1 Jul 2002
Used predominantly for mustering, agricultural spraying or agricultural dusting
10
*
1 Jul 2002
Hot air balloons:
Envelope and cane basket
3
1 Jan 2001
Associated equipment (inflator fan, burner unit, fuel cylinders)
10
1 Jan 2001
Substitute
Aeroplanes:
General use
20
*#
1 Jul 2002
Used predominantly for agricultural spraying or agricultural dusting
10
*#
1 Jul 2002
Helicopters:
General use
20
*#
1 Jul 2002
Used predominantly for agricultural spraying or agricultural dusting
10
*#
1 Jul 2002
Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc):
Electrically and petrol-driven units
7
*
1 Jul 2013
Pneumatically-driven units
15
*
1 Jul 2013
[95] Table B, items beginning with A
Omit
Art Works
100
1 Jan 2001
Substitute
Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers)
100
*
1 Jul 2013
[96] Table B, items beginning with B
Omit
Battery Chargers
20
1 Jan 2001
Batteries (Storage)
131/3
1 Jan 2001
Bending machines (bar, angle and rod)
10
*
1 Jul 2008
Bicycles
10
1 Jan 2001
Binoculars
10
1 Jan 2001
Block and brick elevators, portable
10
*
1 Jul 2008
Boilers
20
*
1 Jul 2005
Boiler pumps
5
*
1 Jul 2005
Boom Gates
10
1 Jan 2001
Boring Drill (rotary mole, underground)
31/3
1 Jan 2001
Boring Plant
10
1 Jan 2001
Bottle Washing Machine
10
1 Jan 2001
Substitute
Bending machines (bar, angle and rod)
10
*
1 Jul 2008
Block and brick elevators, portable
10
*
1 Jul 2008
Boilers
20
*
1 Jul 2005
Boiler pumps
5
*
1 Jul 2005
Boom gates:
Electromechanically operated boom gates
7
*
1 Jul 2013
Hydraulically operated boom gates
10
*
1 Jul 2013
[97] Table B, items beginning with B
Omit
Bulk Liquid Bags
3
1 Jan 2001
Bundy Machines
131/3
1 Jan 2001
[98] Table B, items beginning with C
Omit
Cables and Wires
Overhead:
Bare
50
1 Jan 2001
Insulated
20
1 Jan 2001
Underground
50
1 Jan 2001
Cameras:
Generally (including lenses, electronic flash units, enlargers, etc.)
10
1 Jan 2001
Used for street photography
4
1 Jan 2001
[99] Table B, items beginning with C
Omit
Carpets:
In commercial office buildings
8
*
1 Jul 2005
In ten‑pin bowling centres
4
1 Jan 2001
Casks:
Stainless steel
10
1 Jan 2001
Other
131/3
1 Jan 2001
Substitute
Carpets used in commercial office buildings
8
*
1 Jul 2005
[100] Table B, items beginning with C
Omit
Crates
4
1 Jan 2001
Curing Barns (galvanised steel and marine ply)
131/3
1 Jan 2001
[101] Table B, items beginning with D
Omit
Delivery tube system (air pressure)
10
1 Jan 2001
Docks (floating)
20
1 Jan 2001
[102] Table B, items beginning with E
After
Scissor
10
*
1 Jan 2006
Insert
Employee time and attendance recorders (including bundy clocks, time clocks etc):
Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems)
10
*
1 Jul 2013
Standalone electronic time and attendance recorders (card based etc)
10
*
1 Jul 2013
[103] Table B, items beginning with F
Omit
Floor Coverings (linoleum and vinyl)
10
1 Jan 2001
Fogging Machines (insecticide)
8
1 Jan 2001
Forklifts
11
*
1 Jul 2002
Substitute
Floor coverings - linoleum and vinyl (removable without damage)
10
*
1 Jul 2013
Fogging machines (insecticide), including cold foggers and thermal foggers:
Portable
6
*
1 Jul 2013
Vehicle mounted
10
*
1 Jul 2013
Forklifts
11
*
1 Jul 2002
Forklift battery chargers
11
*
1 Jul 2013
[104] Table B, items beginning with G
Omit
Galvanising Plant
10
1 Jan 2002
[105] Table B, items beginning with G
Omit
Grinding Machine (surface)
10
1 Jan 2001
[106] Table B, items beginning with H
Omit
Hand Dryers (electrically operated)
10
1 Jan 2001
Heating Units (electronic)
10
1 Jan 2001
Substitute
Hand dryers (electrical)
10
*
1 Jul 2013
[107] Table B, items beginning with I
Omit
Ice‑making Machinery:
Condensers
131/3
1 Jan 2001
Expansion pipes
40
1 Jan 2001
General machinery
131/3
1 Jan 2001
Ice moulds
5
1 Jan 2001
Incinerettes (gas or electrically fired)
20
1 Jan 2001
Industrial Trailers (relocatable)
10
1 Jan 2001
Intercom System (pipe‑in music system)
81/3
1 Jan 2001
Substitute
Industrial trailers (relocatable)
10
1 Jan 2001
[108] Table B, items beginning with J
Omit
Jetties (boat shed)
40
1 Jan 2001
Judges’ Robes:
Court dress for ceremonial occasions
5
1 Jan 2001
Other robes
131/3
1 Jan 2001
Substitute
Judges’ robes:
Ceremonial robes
15
*
1 Jul 2013
Working robes
10
*
1 Jul 2013
[109] Table B, items beginning with K
Omit
K
Kilns:
Brick
20
1 Jan 2001
Charcoal burning
20
1 Jan 2001
Rapid fire shuttle type (used in the manufacture of ceramic tiles)
131/3
1 Jan 2001
[110] Table B, items beginning with L
Omit
Laser Typesetting
5
1 Jan 2001
[111] Table B, items beginning with L
Omit
Lens (optical)
10
1 Jan 2001
Letter Boxes (aluminium, nylon, brass)
40
1 Jan 2001
[112] Table B, items beginning with M
Omit
Mini Lab
10
1 Jan 2001
[113] Table B, items beginning with M
Omit
Mini Spot Console
10
1 Jan 2001
Modular Switching System
10
1 Jan 2001
Motor Graders
10
*
1 Jul 2002
Motor vehicles, etc:
Buses having a gross vehicle mass of more than 3.5 tonnes
15
*
1 Jan 2005
Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers):
Generally
8
*
1 Jan 2006
Hire and travellers’ cars
5
1 Jan 2001
Taxis
4
1 Jan 2001
Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less
12
*
1 Jan 2005
Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers
12
*
1 Jan 2005
Motor cycles and scooters
62/3
1 Jan 2001
Trailers having a gross vehicle mass greater than 4.5 tonnes
15
*
1 Jan 2005
Trailers having a gross vehicle mass of 4.5 tonnes or less
10
1 Jan 2005
Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining)
15
*
1 Jan 2005
For Garbage compactor trucks see Table A, Personal and Other Services (95110 to 97000), Waste disposal services (96340)
Substitute
Modular switching system
10
1 Jan 2001
Motor graders
10
*
1 Jul 2002
Motor vehicles, etc:
Buses having a gross vehicle mass of more than 3.5 tonnes
15
*#
1 Jan 2005
Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers):
Generally
8
*
1 Jan 2006
Hire and travellers’ cars
5
1 Jan 2001
Taxis
4
1 Jan 2001
Garbage compactor trucks - see Table A Waste disposal services (29110)
Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less
12
*#
1 Jan 2005
Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers
12
*#
1 Jan 2005
Motor cycles and scooters
62/3
1 Jan 2001
Trailers having a gross vehicle mass greater than 4.5 tonnes
15
*#
1 Jan 2005
Trailers having a gross vehicle mass of 4.5 tonnes or less
10
1 Jan 2005
Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations)
15
*#
1 Jan 2005
[114] Table B, items beginning with O
Omit
Calculators
10
1 Jan 2001
Dictaphones
10
1 Jan 2001
[115] Table B, items beginning with O
Omit
Letter Inserter (automatic)
10
1 Jan 2001
Substitute
Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units)
5
*
1 Jul 2013
[116] Table B, items beginning with P
Omit
Packaging machines
Substitute
Packaging machines:
[117] Table B, items beginning with P
Omit
Painting equipment (airless spray)
10
1 Jan 2001
Paint‑tinting and Colour Blending Machines
5
1 Jan 2001
Pallets
5
1 Jan 2001
Parachute
3
1 Jan 2001
Partitions (demountable)
20
*
1 Jul 2005
Pentex Total Station
5
1 Jan 2001
Plants:
Live (indoor)
5
1 Jan 2001
Simulated
131/3
1 Jan 2001
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
Substitute
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
[118] Table B, items beginning with P
Omit
Uninterruptible power supply (UPS) system:
Line interactive types
5
*
1 Jul 2005
On line double conversion types
10
*
1 Jul 2005
Generators, portable (incorporating attached engine management and generator monitoring instruments)
Substitute
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):
[119] Table B, items beginning with P
After
Petrol
5
*
1 Jul 2008
Insert
Storage batteries
15
*
1 Jul 2013
[120] Table B, items beginning with R
Omit
Generally
10
1 Jan 2001
[121] Table B, items beginning with S
Omit
Sound Processing System (electronic digital)
62/3
1 Jan 2001
[122] Table B, items beginning with S
Omit
Stuffed Crocodiles
20
1 Jan 2001
Suitcase
10
1 Jan 2001
Substitute
Suitcases
10
*
1 Jul 2013
[123] Table B, items beginning with T
Omit
Tape Recorders
10
1 Jan 2001
[124] Table B, items beginning with T
Omit
Ticket Issuing Machines (public transport)
131/3
1 Jan 2001
Tools (loose)
5
1 Jan 2001
Tractors
12
*
1 Jul 2007
Transport Cases (steel)
10
1 Jan 2001
Substitute
Tools (loose)
5
1 Jan 2001
Total stations (used in mapping and surveying etc)
5
*
1 Jul 2013
Tractors
12
*
1 Jul 2007
[125] Table B, items beginning with V
Omit
Ventilation fans (excluding ducting, piping and vents)
20
1 Jan 2005
Substitute
Ventilation fans (excluding ducting, piping and vents)
20
*
1 Jan 2005
[126] Table B, items beginning with W
Omit
Wheelbarrows
10
1 Jan 2001