Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2013 (No. 1)

Link to law: https://www.comlaw.gov.au/Details/F2013L00930

 
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
 
Read Entire Law on www.comlaw.gov.au