Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2012 (No. 1)

Link to law: https://www.comlaw.gov.au/Details/F2012L01002

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Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2012 (No 1)
I, Lyndall Joy Crompton, Assistant Commissioner, Large Business and International make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Dated this 3rd day of May 2012.
Lyndall Joy Crompton
Assistant Commissioner, Large Business and International.
1              Name of Determination
                This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2012 (No 1).
2              Commencement
                This Determination commences on 1 July 2012.
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 2011
 
Substitute
Table A as at 1 July 2012
 
 
[2]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)
 
Omit
Agriculture
(01110 to 01990)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Bee farming plant:
 
 
 

      Beehives
131/3
 
1 Jan 2001

      Processing plant
20
 
1 Jan 2001

Beef cattle assets:
 
 
 

      Cattle handling assets:
 
 
 

             Calf cradles
10
*
1 Jan 2007

             Cattle crushes (hydraulic and manual)
10
*
1 Jan 2007

             NLIS and other readers
5
*
1 Jan 2007

             Scales, weigh indicators and loading bars
5
*
1 Jan 2007

      Cattle yards including races and coolers (steel and timber):
 
 
 

             Permanent type
30
*
1 Jan 2007

             Portable type
20
*
1 Jan 2007

      Feed bins including hay racks
15
*
1 Jan 2007

      Feed handling assets:
 
 
 

             Bale feeders
10
*
1 Jan 2007

             Feed mixers
10
*
1 Jan 2007

             Silage and feedout wagons
10
*
1 Jan 2007

      Loading ramps
20
*
1 Jan 2007

      Manure and fertilizer spreaders
10
*
1 Jan 2007

      Saddlery and harness
10
*
1 Jan 2007

Beef cattle feedlot assets:
 
 
 

      Cattle handling assets:
 
 
 

             Cattle crushes (hydraulic and manual)
6
*
1 Jan 2007

             Cattle induction and transfer yards (steel and timber)
20
*
1 Jan 2007

             Cattle treatment yards (steel and timber)
20
*
1 Jan 2007

             Cattle wash yards (steel and timber)
20
*
1 Jan 2007

      Cattle pen assets:
 
 
 

             Bunk sweepers
8
*
1 Jan 2007

             Cattle pen infrastructure assets:
 
 
 

                   Feed bunks or troughs and aprons
20
*
1 Jan 2007

                   Feed roads
20
*
1 Jan 2007

                   Pen earthworks
20
*
1 Jan 2007

                   Pen fences and gates (steel and timber)
20
*
1 Jan 2007

                   Shade structures
20
*
1 Jan 2007

             Pen scrapers
10
*
1 Jan 2007

      Feed milling and handling assets:
 
 
 

             Ancillary grain handling equipment:
 
 
 

                   Augers
10
*
1 Jan 2007

                   Conveyors and elevators
15
*
1 Jan 2007

             Bulk and segregated commodity storage facilities (incorporating bunkers)
30
*
1 Jan 2007

             Feed mixers
7
*
1 Jan 2007

             Feed mixer trucks
7
*
1 Jan 2007

             Grain cleaners
10
*
1 Jan 2007

             Grain processing assets:
 
 
 

                   Roller mills
15
*
1 Jan 2007

                   Steam flaking chests
15
*
1 Jan 2007

                   Steam flaking surge bins
15
*
1 Jan 2007

                   Tempering silos:
 
 
 

                         Glass fused to steel
50
*
1 Jan 2007

                         Stainless steel
15
*
1 Jan 2007

                         Galvanised steel
12
*
1 Jan 2007

             Receival pits and hoppers
25
*
1 Jan 2007

             Roughage processing assets (including tub grinders)
7
*
1 Jan 2007

             Sampling and testing assets
5
*
1 Jan 2007

             Silos and bins used for storing dry grain:
 
 
 

                   Concrete
50
*
1 Jan 2007

                   Steel
20
*
1 Jan 2007

             Tank storages for liquid feed supplements
15
*
1 Jan 2007

      Manure composting and screening machines
15
*
1 Jan 2007

Bridges (wooden)
20
 
1 Jan 2001

Cotton sheds (humidification)
20
 
1 Jan 2001

Curing barns (tobacco, timber, peanut, corn or grain)
131/3
 
1 Jan 2001

Dairy cattle farming assets:
 
 
 

      Automatic calf feeders
10
*
1 Jul 2007

      Barn fed dairy farms:
 
 
 

             Bulk and segregated commodity storage facilities (incorporating bunkers)
30
*
1 Jul 2007

             Exercise yards
20
*
1 Jul 2007

             Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys)
20
*
1 Jul 2007

      Cattle handling assets:
 
 
 

             Air operated gates
10
*
1 Jul 2007

             All terrain vehicles(ATVs)
3
*
1 Jul 2007

             Automatic drafting systems
7
*
1 Jul 2007

             Automatic ID systems
7
*
1 Jul 2007

             Automatic weighing systems and cattle scales
5
*
1 Jul 2007

             Backing gates
15
*
1 Jul 2007

             Calf cradles
10
*
1 Jul 2007

             Cattle crushes
10
*
1 Jul 2007

             Cattle laneways
30
*
1 Jul 2007

             Cattle yards (including loading ramps)
30
*
1 Jul 2007

             Dairy milking sheds
30
*
1 Jul 2007

             Dairy yards and races
20
*
1 Jul 2007

             Teat spraying systems:
 
 
 

                   Automatic
7
*
1 Jul 2007

                   Manual
10
*
1 Jul 2007

      Clean up assets:
 
 
 

             High pressure pumps and hoses
10
*
1 Jul 2007

             Hot water services
10
*
1 Jul 2007

             Milk line washing systems:
 
 
 

                   Automatic
10
*
1 Jul 2007

                   Manual
10
*
1 Jul 2007

      Feed milling and handling assets:
 
 
 

             Augers
10
*
1 Jul 2007

             Conveyors and elevators
15
*
1 Jul 2007

             Feed pads and bunkers
30
*
1 Jul 2007

             Feeding systems:
 
 
 

                   Automatic
12
*
1 Jul 2007

                   Manual
15
*
1 Jul 2007

             Feed mixers
7
*
1 Jul 2007

             Grain mills (including roller mills, disc mills and hammer mills)
15
*
1 Jul 2007

             Manure spreaders
10
*
1 Jul 2007

             Silage pits
40
*
1 Jul 2007

             Silage wagons
10
*
1 Jul 2007

             Silos (steel)
20
*
1 Jul 2007

             Telescopic handlers
10
*
1 Jul 2007

             Tub grinders
7
*
1 Jul 2007

      Milking and milk handling assets:
 
 
 

             Automatic cluster removers
10
*
1 Jul 2007

             Bailing systems:
 
 
 

                   Herringbone (including swing over, double       up and rapid exit)
15
*
1 Jul 2007

                   Rotary
15
*
1 Jul 2007

                   Walk through
15
*
1 Jul 2007

             Filters
15
*
1 Jul 2007

             Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control)
15
*
1 Jul 2007

             Milk meters and recording jars (including conductivity sensors)
10
*
1 Jul 2007

             Milk vats
25
*
1 Jul 2007

             Plate coolers
15
*
1 Jul 2007

             Receivers
15
*
1 Jul 2007

             Refrigeration compressors
10
*
1 Jul 2007

Grain, cotton, peanut and rice assets:
 
 
 

      Chemical spraying assets:
 
 
 

             Generally (including broad acre trailed or linkage boom and utility)
10
*
1 Jan 2007

             Self‑propelled
8
*
1 Jan 2007

      General assets:
 
 
 

             Aeration assets:
 
 
 

                   Controllers
10
*
1 Jan 2007

                   Kits
15
*
1 Jan 2007

             Augers (including conveyors)
15
*
1 Jan 2007

             Dryers
20
*
1 Jan 2007

             Moisture meters
5
*
1 Jan 2007

             Mulchers
10
*
1 Jan 2007

             Peanut pre‑cleaners
10
*
1 Jan 2007

             Slashers
7
*
1 Jan 2007

      Harvesting assets:
 
 
 

             Boll buggies
15
*
1 Jan 2007

             Chaser bins
15
*
1 Jan 2007

             Combine harvesters
12
*#
1 Jul 2007

             Cotton picker/strippers
10
*#
1 Jul 2007

             Field bins
20
*
1 Jan 2007

             Fuel trailers
15
*
1 Jan 2007

             Module builders
15
*
1 Jan 2007

             Module tarpaulins
5
*
1 Jan 2007

             Peanut diggers (including peanut pullers)
10
*#
1 Jan 2007

             Peanut threshers
12
*#
1 Jul 2007

      Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering)
5
*
1 Jan 2007

      Seeding and fertilizing assets:
 
 
 

             Fertilizer spreaders (including linkage and trailed)
10
*
1 Jan 2007

             Planters (including bar, box, combined seeders, precision planters and row crop planters)
15
*
1 Jan 2007

             Seed and fertilizer bins
15
*
1 Jan 2007

      Tillage assets:
 
 
 

             Generally
15
*
1 Jan 2007

             Harrows
5
*
1 Jan 2007

             Laser controlled scraping assets:
 
 
 

                   Transmitters
7
*
1 Jan 2007

                   Buckets
10
*
1 Jan 2007

             Rippers
10
*
1 Jan 2007

Harvester/Sweeper
62/3
#
1 Jan 2001

Hay and foraging assets:
 
 
 

      Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs)
12
*
1 Jan 2007

      Balers
10
*
1 Jan 2007

      Bale wrappers
10
*
1 Jan 2007

      Baler and wrappers
10
*
1 Jan 2007

      Forage harvesters
10
*#
1 Jul 2007

      Hay rakes (including finger wheel, rotary and parallel)
10
*
1 Jan 2007

      Moisture probes
5
*
1 Jan 2007

      Mower conditioners:
 
 
 

             Self‑propelled:
 
 
 

                   Attachments
8
*
1 Jan 2007

                   Prime movers
12
*
1 Jan 2007

             Trailed
8
*
1 Jan 2007

      Super conditioners (hay re‑conditioners)
8
*
1 Jan 2007

      Tedders
10
*
1 Jan 2007

      Trailed bale handling assets:
 
 
 

             Big square bale stackers
10
*
1 Jan 2007

             Generally (including accumulators and bale carriers)
15
*
1 Jan 2007

      Windrowers:
 
 
 

             Self‑propelled:
 
 
 

                   Attachments
8
*
1 Jan 2007

                   Prime movers
12
*
1 Jan 2007

             Trailed
12
*
1 Jan 2007

Hop growers’ plant:
 
 
 

      Hop picking machines
131/3
 
1 Jan 2001

      Kilns
20
 
1 Jan 2001

Horse stalls (Breeze way Shed Row)
331/3
 
1 Jan 2001

Horticultural plants:
 
 
 

      Citrus:
 
 
 

             Grapefruit
30
*
1 Jan 2001

             Lemon
20
*
1 Jan 2001

             Limes
20
*
1 Jan 2001

             Mandarin
25
*
1 Jan 2001

             Orange
30
*
1 Jan 2001

      Grapevines, dried
15
*
1 Oct 2004

      Grapevines, table
15
*
1 Oct 2004

      Grapevines, wine
20
*
1 Oct 2004

      Nuts:
 
 
 

             Almond
25
*
1 Jul 2001

             Cashew
25
*
1 Jul 2001

             Chestnut
25
*
1 Jul 2001

             Hazelnut
25
*
1 Jul 2001

             Jojoba
30
*
1 Jul 2001

             Macadamia
25
*
1 Jul 2001

             Pecan
25
*
1 Jul 2001

             Pistachio
25
*
1 Jul 2001

             Walnut
25
*
1 Jul 2001

      Pome:
 
 
 

             Apple
20
*
1 Jan 2001

             Pear
25
*
1 Jan 2001

      Stone Fruit:
 
 
 

             Apricots
10
*
1 Jan 2001

             Cherries
18
*
1 Jan 2001

             Nectarine
10
*
1 Jan 2001

             Olives
30
*
1 Jan 2001

             Peach
10
*
1 Jan 2001

             Plum
15
*
1 Jan 2001

             Prune
20
*
1 Jan 2001

      Tropical:
 
 
 

             Avocado
20
*
1 Jan 2001

             Mango
30
*
1 Jan 2001

Levee banks and revetments
40
 
1 Jan 2001

Pea‑viners, pea cleaners, vine and straw conveyors
10
 
1 Jan 2001

Sheep farming assets:
 
 
 

      Crutching machines, portable type
10
*
1 Jan 2007

      Dipping and spraying assets for parasite control:
 
 
 

             Jet spray system assets (including the race or handler dedicated to the jet spray system)
10
*
1 Jan 2007

             Mobile plunge dips
5
*
1 Jan 2007

      Feeders (including grain feeders, oat feeders, hay feeders)
15
*
1 Jan 2007

      Footbaths
10
*
1 Jan 2007

      Instruments for measuring wool fibre fineness, laser type
10
*
1 Jan 2007

      Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor)
5
*
1 Jan 2007

      Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep)
15
*
1 Jan 2007

      Weigh bars, weigh indicators and weigh platforms
10
*
1 Jan 2007

      Yards, races, leadup systems and loading ramps:
 
 
 

             Permanent type
40
*
1 Jan 2007

             Portable type
25
*
1 Jan 2007

      Woolshed assets:
 
 
 

             Grinding machine for sharpening cutters
30
*
1 Jan 2007

             Shearing machines
30
*
1 Jan 2007

             Shearing or crutching handpieces
10
*
1 Jan 2007

             Wool bale movers
10
*
1 Jan 2007

             Woolpresses
20
*
1 Jan 2007

             Woolsheds and shearing sheds
50
*
1 Jan 2007

             Wool tables, steel type
20
*
1 Jan 2007

Silos:
 
 
 

      Ancillary equipment
20
 
1 Jan 2001

      Grain (metal)
30
*
1 Jul 2001

Stud stock and thoroughbred horses
10
 
1 Jan 2001

Trellis
20
 
1 Jan 2001

 
Substitute
Agriculture
(01110 to 01990)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Bee farming plant:
 
 
 

      Beehives
131/3
 
1 Jan 2001

      Processing plant
20
 
1 Jan 2001

Bridges (wooden)
20
 
1 Jan 2001

Cotton sheds (humidification)
20
 
1 Jan 2001

Curing barns (tobacco, timber, peanut, corn or grain)
131/3
 
1 Jan 2001

Grain, cotton, peanut and rice assets:
 
 
 

      Chemical spraying assets:
 
 
 

             Generally (including broad acre trailed or linkage boom and utility)
10
*
1 Jan 2007

             Self-propelled
8
*
1 Jan 2007

      General assets:
 
 
 

             Aeration assets:
 
 
 

                   Controllers
10
*
1 Jan 2007

                   Kits
15
*
1 Jan 2007

             Augers (including conveyors)
15
*
1 Jan 2007

             Dryers
20
*
1 Jan 2007

             Moisture meters
5
*
1 Jan 2007

             Mulchers
10
*
1 Jan 2007

             Peanut pre-cleaners
10
*
1 Jan 2007

             Slashers
7
*
1 Jan 2007

      Harvesting assets:
 
 
 

             Boll buggies
15
*
1 Jan 2007

             Chaser bins
15
*
1 Jan 2007

             Combine harvesters
12
*#
1 Jul 2007

             Cotton picker/strippers
10
*#
1 Jul 2007

             Field bins
20
*
1 Jan 2007

             Fuel trailers
15
*
1 Jan 2007

             Module builders
15
*
1 Jan 2007

             Module tarpaulins
5
*
1 Jan 2007

             Peanut diggers (including peanut pullers)
10
*#
1 Jan 2007

             Peanut threshers
12
*#
1 Jul 2007

      Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering)
5
*
1 Jan 2007

      Seeding and fertilizing assets:
 
 
 

             Fertilizer spreaders (including linkage and trailed)
10
*
1 Jan 2007

             Planters (including bar, box, combined seeders, precision planters and row crop planters)
15
*
1 Jan 2007

             Seed and fertilizer bins
15
*
1 Jan 2007

      Tillage assets:
 
 
 

             Generally
15
*
1 Jan 2007

             Harrows
5
*
1 Jan 2007

             Laser controlled scraping assets:
 
 
 

                   Transmitters
7
*
1 Jan 2007

                   Buckets
10
*
1 Jan 2007

             Rippers
10
*
1 Jan 2007

Harvester/sweeper
62/3
#
1 Jan 2001

Hay and foraging assets:
 
 
 

      Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs)
12
*
1 Jan 2007

      Balers
10
*
1 Jan 2007

      Bale wrappers
10
*
1 Jan 2007

      Baler and wrappers
10
*
1 Jan 2007

      Forage harvesters
10
*#
1 Jul 2007

      Hay rakes (including finger wheel, rotary and parallel)
10
*
1 Jan 2007

      Moisture probes
5
*
1 Jan 2007

      Mower conditioners:
 
 
 

             Self-propelled:
 
 
 

                   Attachments
8
*
1 Jan 2007

                   Prime movers
12
*
1 Jan 2007

             Trailed
8
*
1 Jan 2007

      Super conditioners (hay re-conditioners)
8
*
1 Jan 2007

      Tedders
10
*
1 Jan 2007

      Trailed bale handling assets:
 
 
 

             Big square bale stackers
10
*
1 Jan 2007

             Generally (including accumulators and bale carriers)
15
*
1 Jan 2007

      Windrowers:
 
 
 

             Self-propelled:
 
 
 

                   Attachments
8
*
1 Jan 2007

                   Prime movers
12
*
1 Jan 2007

             Trailed
8
*
1 Jan 2007

Hop growers’ plant:
 
 
 

      Hop picking machines
131/3
 
1 Jan 2001

      Kilns
20
 
1 Jan 2001

Horse stalls (Breeze way, Shed row)
331/3
 
1 Jan 2001

Horticultural plants:
 
 
 

      Citrus:
 
 
 

             Grapefruit
30
*
1 Jan 2001

             Lemon
20
*
1 Jan 2001

             Limes
20
*
1 Jan 2001

             Mandarin
25
*
1 Jan 2001

             Orange
30
*
1 Jan 2001

      Grapevines, dried
15
*
1 Oct 2004

      Grapevines, table
15
*
1 Oct 2004

      Grapevines, wine
20
*
1 Oct 2004

      Nuts:
 
 
 

             Almond
25
*
1 Jul 2001

             Cashew
25
*
1 Jul 2001

             Chestnut
25
*
1 Jul 2001

             Hazelnut
25
*
1 Jul 2001

             Jojoba
30
*
1 Jul 2001

             Macadamia
25
*
1 Jul 2001

             Pecan
25
*
1 Jul 2001

             Pistachio
25
*
1 Jul 2001

             Walnut
25
*
1 Jul 2001

      Pome:
 
 
 

             Apple
20
*
1 Jan 2001

             Pear
25
*
1 Jan 2001

      Stone Fruit:
 
 
 

             Apricots
10
*
1 Jan 2001

             Cherries
18
*
1 Jan 2001

             Nectarine
10
*
1 Jan 2001

             Olives
30
*
1 Jan 2001

             Peach
10
*
1 Jan 2001

             Plum
15
*
1 Jan 2001

             Prune
20
*
1 Jan 2001

      Tropical:
 
 
 

             Avocado
20
*
1 Jan 2001

             Mango
30
*
1 Jan 2001

Levee banks and revetments
40
 
1 Jan 2001

Pea-viners, pea cleaners, vine and straw conveyors
10
 
1 Jan 2001

Silos:
 
 
 

      Ancillary equipment
20
 
1 Jan 2001

      Grain (metal)
30
*
1 Jul 2001

Stud stock and thoroughbred horses
10
 
1 Jan 2001

Trellis
20
 
1 Jan 2001

 
Sheep farming
(01410)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Crutching machines, portable type
10
*
1 Jan 2007

Dipping and spraying assets for parasite control:
 
 
 

      Jet spray system assets (including the race or       handler dedicated to the jet spray system)
10
*
1 Jan 2007

      Mobile plunge dips
5
*
1 Jan 2007

Feeders (including grain feeders, oat feeders, hay feeders)
15
*
1 Jan 2007

Footbaths
10
*
1 Jan 2007

Instruments for measuring wool fibre fineness, laser type
10
*
1 Jan 2007

Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor)
5
*
1 Jan 2007

Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep)
15
*
1 Jan 2007

Weigh bars, weigh indicators and weigh platforms
10
*
1 Jan 2007

Yards, races, leadup systems and loading ramps:
 
 
 

      Permanent type
40
*
1 Jan 2007

      Portable type
25
*
1 Jan 2007

Woolshed assets:
 
 
 

      Grinding machine for sharpening cutters
30
*
1 Jan 2007

      Shearing machines
30
*
1 Jan 2007

      Shearing or crutching handpieces
10
*
1 Jan 2007

      Wool bale movers
10
*
1 Jan 2007

      Wool presses
20
*
1 Jan 2007

      Woolsheds and shearing sheds
50
*
1 Jan 2007

      Wool tables, steel type
20
*
1 Jan 2007

 
Beef cattle farming
(01420)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Cattle handling assets:
 
 
 

      Calf cradles
10
*
1 Jan 2007

      Cattle crushes (hydraulic and manual)
10
*
1 Jan 2007

      NLIS and other readers
5
*
1 Jan 2007

      Scales, weigh indicators and loading bars
5
*
1 Jan 2007

Cattle yards including races and coolers (steel and timber):
 
 
 

      Permanent type
30
*
1 Jan 2007

      Portable type
20
*
1 Jan 2007

Feed bins including hay racks
15
*
1 Jan 2007

Feed handling assets:
 
 
 

      Bale feeders
10
*
1 Jan 2007

      Feed mixers
10
*
1 Jan 2007

      Silage and feedout wagons
10
*
1 Jan 2007

Loading ramps
20
*
1 Jan 2007

Manure and fertilizer spreaders
10
*
1 Jan 2007

Saddlery and harness
10
*
1 Jan 2007

 
Beef cattle feedlots
(01430)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Cattle handling assets:
 
 
 

      Cattle crushes (hydraulic and manual)
6
*
1 Jan 2007

      Cattle induction and transfer yards (steel and       timber)
20
*
1 Jan 2007

      Cattle treatment yards (steel and timber)
20
*
1 Jan 2007

      Cattle wash yards (steel and timber)
20
*
1 Jan 2007

      NLIS and other readers
5
*
1 Jan 2007

      Scales, weigh indicators and loading bars
5
*
1 Jan 2007

Cattle pen assets:
 
 
 

      Bunk sweepers
8
*
1 Jan 2007

      Cattle pen infrastructure assets:
 
 
 

             Feed bunks or troughs and aprons
20
*
1 Jan 2007

             Feed roads
20
*
1 Jan 2007

             Pen earthworks
20
*
1 Jan 2007

             Pen fences and gates (steel and timber)
20
*
1 Jan 2007

             Shade structures
20
*
1 Jan 2007

      Pen scrapers
10
*
1 Jan 2007

Feed milling and handling assets:
 
 
 

      Ancillary grain handling equipment:
 
 
 

             Augers
10
*
1 Jan 2007

             Conveyors and elevators
15
*
1 Jan 2007

      Bulk and segregated commodity storage facilities (incorporating bunkers)
30
*
1 Jan 2007

      Feed mixers
7
*
1 Jan 2007

      Feed mixer trucks
7
*
1 Jan 2007

      Grain cleaners
10
*
1 Jan 2007

      Grain processing assets:
 
 
 

             Roller mills
15
*
1 Jan 2007

             Steam flaking chests
15
*
1 Jan 2007

             Steam flaking surge bins
15
*
1 Jan 2007

             Tempering silos:
 
 
 

                   Glass fused to steel
50
*
1 Jan 2007

                   Stainless steel
15
*
1 Jan 2007

                   Galvanised steel
12
*
1 Jan 2007

      Receival pits and hoppers
25
*
1 Jan 2007

      Roughage processing assets (including tub rinders)
7
*
1 Jan 2007

      Sampling and testing assets
5
*
1 Jan 2007

      Silos and bins used for storing dry grain:
 
 
 

             Concrete
50
*
1 Jan 2007

             Steel
20
*
1 Jan 2007

      Tank storages for liquid feed supplements
15
*
1 Jan 2007

Loading ramps
20
*
1 Jan 2007

Manure composting and screening machines
15
*
1 Jan 2007

 
Dairy cattle farming
(01600)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Automatic calf feeders
10
*
1 Jul 2007

Barn fed dairy farms:
 
 
 

      Bulk and segregated commodity storage facilities       (incorporating bunkers)
30
*
1 Jul 2007

      Exercise yards
20
*
1 Jul 2007

      Feeding barns and maternity barns (incorporating       cow beds, fans, and feed alleys)
20
*
1 Jul 2007

Cattle handling assets:
 
 
 

      Air operated gates
10
*
1 Jul 2007

      All terrain vehicles (ATVs)
3
*
1 Jul 2007

      Automatic drafting systems
7
*
1 Jul 2007

      Automatic ID systems
7
*
1 Jul 2007

      Automatic weighing systems and cattle scales
5
*
1 Jul 2007

      Backing gates
15
*
1 Jul 2007

      Calf cradles
10
*
1 Jul 2007

      Cattle crushes
10
*
1 Jul 2007

      Cattle laneways
30
*
1 Jul 2007

      Cattle yards (including loading ramps)
30
*
1 Jul 2007

      Dairy milking sheds
30
*
1 Jul 2007

      Dairy yards and races
20
*
1 Jul 2007

      Teat spraying systems:
 
 
 

             Automatic
7
*
1 Jul 2007

             Manual
10
*
1 Jul 2007

Clean up assets:
 
 
 

      High pressure pumps and hoses
10
*
1 Jul 2007

      Hot water services
10
*
1 Jul 2007

      Milk line washing systems:
 
 
 

             Automatic
10
*
1 Jul 2007

             Manual
10
*
1 Jul 2007

Feed milling and handling assets:
 
 
 

      Augers
10
*
1 Jul 2007

      Conveyors and elevators
15
*
1 Jul 2007

      Feed pads and bunkers
30
*
1 Jul 2007

      Feeding systems:
 
 
 

             Automatic
12
*
1 Jul 2007

             Manual
15
*
1 Jul 2007

      Feed mixers
7
*
1 Jul 2007

      Grain mills (including roller mills, disc mills and       hammer mills)
15
*
1 Jul 2007

      Manure spreaders
10
*
1 Jul 2007

      Silage pits
40
*
1 Jul 2007

      Silage wagons
10
*
1 Jul 2007

      Silos (steel)
20
*
1 Jul 2007

      Telescopic handlers
10
*
1 Jul 2007

      Tub grinders
7
*
1 Jul 2007

Milking and milk handling assets:
 
 
 

      Automatic cluster removers
10
*
1 Jul 2007

      Bailing systems:
 
 
 

             Herringbone (including swing over, double up                    and rapid exit)
15
*
1 Jul 2007

             Rotary
15
*
1 Jul 2007

             Walk through
15
*
1 Jul 2007

      Filters
15
*
1 Jul 2007

      Milking systems (incorporating clusters, swing over       arms, hoses, pipes, pulsators, vacuum pumps,       variable speed control)
15
*
1 Jul 2007

      Milk meters and recording jars (including       conductivity sensors)
10
*
1 Jul 2007

      Milk vats
25
*
1 Jul 2007

      Plate coolers
15
*
1 Jul 2007

      Receivers
15
*
1 Jul 2007

      Refrigeration compressors
10
*
1 Jul 2007

 
 
[3]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Oil and fat manufacturing (11500)
 
Before
Olive oil processing assets
15
*
1 Jul 2008
 
Insert
Edible oil or fat, blended, manufacturing assets:
 
 
 

      Preparatory and extraction assets:
 
 
 

             Preparatory and mechanical extraction assets:
 
 
 

                   Breaking assets (including dehullers and                      crackers)
20
*
1 Jul 2012

                   Cookers (including conditioners and                              preheaters)
25
*
1 Jul 2012

                   Extruders (including screw presses)
20
*
1 Jul 2012

                   Milling and grinding assets (including flakers,                  hammer mills and roller mills)
20
*
1 Jul 2012

                   Pumps
8
*
1 Jul 2012

                   Vibratory screens
15
*
1 Jul 2012

             Solvent extraction system assets:
 
 
 

                   Distillation system assets (incorporating                        distillation columns, steam economisers,                      condensers, evaporators and oil strippers)
30
*
1 Jul 2012

                   Meal and cake processing assets                                          (incorporating desolventisers, toasters,                          drying and cooling assets)
30
*
1 Jul 2012

                   Mineral oil recovery system assets                                  (incorporating heat exchangers, mineral oil                          scrubbers and oil strippers)
30
*
1 Jul 2012

                   Solvent extractors (including hoppers and                    conveyors)
30
*
1 Jul 2012

                   Solvent water separation system assets                        (incorporating condensers, solvent water                      separators, steam ejectors and solvent                          receivers)
30
*
1 Jul 2012

      Margarine and shortening processing assets:
 
 
 

             Pasteurisers
15
*
1 Jul 2012

             Pin rotor machines (including plasticators and                    complectors)
25
*
1 Jul 2012

             Refrigeration assets (including compressors,              condensers, evaporators and pumps)
15
*
1 Jul 2012

             Scraped surface heat exchangers (including                perfectors and crystallisers)
25
*
1 Jul 2012

      Measuring, monitoring and quality control       assets:
 
 
 

             Belt weighers
15
*
1 Jul 2012

             Control systems
10
*
1 Jul 2012

             Flow meters
10
*
1 Jul 2012

             Laboratory assets:
 
 
 

                   Colorimeters
10
*
1 Jul 2012

                   Furnace ovens
15
*
1 Jul 2012

                   Gas chromatograph analysers
10
*
1 Jul 2012

                   Moisture and protein analysers, electronic                          (including near infra red analysers)
10
*
1 Jul 2012

                   Spectrophotometers
15
*
1 Jul 2012

                   Vacuum separators
10
*
1 Jul 2012

             Quality control assets (including metal detectors         and magnets)
10
*
1 Jul 2012

             Seed samplers, hydraulic driven
10
*
1 Jul 2012

             Weighbridges
20
*
1 Jul 2012

      Packaging assets:
 
 
 

             Capping machines
15
*
1 Jul 2012

             Cartoning assets (including carton and case                 erecting, packing and closing machines)
15
*
1 Jul 2012

             Coding machines
10
*
1 Jul 2012

             Filling machines
20
*
1 Jul 2012

             Labellers
10
*
1 Jul 2012

             Palletisers and depalletisers
20
*
1 Jul 2012

             Robots (pick and place packaging machines)
10
*
1 Jul 2012

             Wrapping machines (including shrink and stretch             wrappers)
15
*
1 Jul 2012

      Receiving and storage assets:
 
 
 

             Bins and containers
20
*
1 Jul 2012

             Silos:
 
 
 

                   Meal
20
*
1 Jul 2012

                   Seed
30
*
1 Jul 2012

             Underground seed storage assets (including                concrete dump pits)
40
*
1 Jul 2012

      Seed and product handling assets:
 
 
 

             Augers, conveyors, elevators and hoppers
15
*
1 Jul 2012

      Support assets:
 
 
 

             Centrifuges, decanters and separators
20
*
1 Jul 2012

             Cooling towers (including packaged type)
20
*
1 Jul 2012

             Deodorisers
30
*
1 Jul 2012

             Drying assets (including vacuum dryers)
20
*
1 Jul 2012

             Emission control assets:
 
 
 

                   Dust collection assets (including ductwork,                          dust collectors, scrubbers and fans)
20
*
1 Jul 2012

                   Environmental control assets (including                        scrubbers, ductwork, fans, biofilters and                        concrete containers)
20
*
1 Jul 2012

             Filtration assets:
 
 
 

                   Plate and frame presses and polished filters
30
*
1 Jul 2012

                   Pressure leaf filters
20
*
1 Jul 2012

             Heat exchangers
15
*
1 Jul 2012

             Pipes and pipelines
25
*
1 Jul 2012

             Pumps
15
*
1 Jul 2012

             Stacks (steel flues)
20
*
1 Jul 2012

             Tanks and vessels:
 
 
 

                   Bulk oil storage tanks
30
*
1 Jul 2012

                   Other:
 
 
 

                         Steel
20
*
1 Jul 2012

                         Stainless steel
30
*
1 Jul 2012

 
 
[4]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Grain mill product manufacturing (11610)
 
Omit
             CO2 extraction units
15
*
1 Jul 2008
 
Substitute
             CO2 extraction units
15
*
1 Jul 2008
 
 
 
 
 
 
 
[5]       Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Confectionery manufacturing (11820)
 
Insert
Prepared animal and bird feed manufacturing
(11920)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

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

 
 
[6]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other food product manufacturing n.e.c. (11990)
 
Before
Peanut processing assets:
 
 
 
 
Insert
Coffee processing assets:
 
 
 

      Bins and hoppers (including gravity bins and       holding bins)
20
*
1 Jul 2012

      De-stoners, gravity separators and magnetic       separators
20
*
1 Jul 2012

      Extraction and evaporation assets (including       decanters, evaporators/finishers, flash       vessels/stripping columns, pressure vessels/cells,       separators/clarifiers, spray driers, strainers and wet       scrubbers)
20
*
1 Jul 2012

      Grinders
20
*
1 Jul 2012

      Material handling assets (including augers, belt       conveyors, bucket elevators, elevators and       vibratory conveyors)
15
*
1 Jul 2012

      Packaging assets:
 
 
 

             Form fill and seal packaging machines (including              flat bottom, flat top and bottom, pillow shape,                                       stand up and vacuum brick pack packaging                                machines)
12
*
1 Jul 2012

             Inspection equipment including checkweighers,              metal detectors, counting machines etc
12
*
1 Jul 2012

             Multihead weighers
12
*
1 Jul 2012

      Process control valves
10
*
1 Jul 2012

      Roasters (including cooling trays)
20
*
1 Jul 2012

      Sample roasters
15
*
1 Jul 2012

      Silos
25
*
1 Jul 2012

      Smoke/odour elimination systems (incorporating       afterburners, housing and piping)
15
*
1 Jul 2012

      Support assets:
 
 
 

             Air compressors
12
*
1 Jul 2012

             Boiler house assets
20
*
1 Jul 2012

             Clean-in-place (CIP) systems
15
*
1 Jul 2012

             Control system assets (including programmable                     logic controllers and variable speed drives)
10
*
1 Jul 2012

             Laboratory assets:
 
 
 

                   Electronic (including analysers and                                spectrometers)
7
*
1 Jul 2012

                   Generally
10
*
1 Jul 2012

             Pipes
20
*
1 Jul 2012

             Pumps
20
*
1 Jul 2012

             Racks
20
*
1 Jul 2012

             Scales
10
*
1 Jul 2012

             Tanks
30
*
1 Jul 2012

             Waste water treatment assets
20
*
1 Jul 2012

             Weighbridges
25
*
1 Jul 2012

Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals):
 
 
 

      Ancillary and support assets:
 
 
 

             Air compression assets:
 
 
 

                   Air dryers
10
*
1 Jul 2012

                   Air receivers
20
*
1 Jul 2012

                   Compressors and packaged air compression                        systems
15
*
1 Jul 2012

             Blowers and fans
15
*
1 Jul 2012

             Boilers
20
*
1 Jul 2012

             Clean in place (CIP) assets
10
*
1 Jul 2012

             Control systems generally
10
*
1 Jul 2012

             Conveyors (including auger conveyors, belt                  conveyors, bucket elevators, flume conveyors                    roller conveyors, web conveyors etc)
15
*
1 Jul 2012

             Dust collection systems
20
*
1 Jul 2012

             Fire control assets - use any relevant                                    determination in Table B
 
 
 

             Frying oil reclaiming and cleansing systems                 incorporating filtration equipment, storage tanks         and ventilation hoods
20
*
1 Jul 2012

             Heat exchangers
15
*
1 Jul 2012

             Holding and storage tanks generally (including                    water storage tanks)
20
*
1 Jul 2012

             Piping and reticulation lines (excluding fire water         pipes)
25
*
1 Jul 2012

             Pumps (including cavity pumps, centrifugal                  pumps, lobe pumps etc)
10
*
1 Jul 2012

             Refrigeration and freezing assets:
 
 
 

                   Chilled water systems generally (including                          chillers, condensers and cooling towers)
15
*
1 Jul 2012

                   Cooling tunnels
20
*
1 Jul 2012

                   Freezers:
 
 
 

                         Generally (including blast freezers and                                 plate freezers)
15
*
1 Jul 2012

                         Spiral freezers
10
*
1 Jul 2012

                   Insulation panels used in cold stores, cool                          rooms, freezer rooms etc - see Table B
 
 
 

             Uninterruptible power supply (UPS) assets - see            Table B, Power supply assets
 
 
 

             Valves
10
*
1 Jul 2012

             Waste water treatment assets:
 
 
 

                   Aerators
20
*
1 Jul 2012

                   Biogas system assets (excluding lagoon and                  pond covers)
25
*
1 Jul 2012

                   Blowers
20
*
1 Jul 2012

                   Clarifiers (including dissolved air floatation                          equipment and screens)
20
*
1 Jul 2012

                   Digester/aeration tanks
25
*
1 Jul 2012

                   Lagoons and ponds
40
*
1 Jul 2012

                   Lagoon and pond covers
12
*
1 Jul 2012

                   Lagoon and pond liners
20
*
1 Jul 2012

                   Reverse osmosis system assets
20
*
1 Jul 2012

                   Sludge dewatering assets (including filters,                          separators etc)
15
*
1 Jul 2012

             Water treatment filters (including carbon filters                    and membrane filters)
10
*
1 Jul 2012

      Frozen appetiser and finger food manufacturing       assets:
 
 
 

             Appetiser forming machines
15
*
1 Jul 2012

             Cookers
12
*
1 Jul 2012

             Fryers
12
*
1 Jul 2012

             Mixing assets (including meat mincers, meat              mincer/blenders, mixer/grinding machines and                    mixers generally)
15
*
1 Jul 2012

      Frozen lasagne manufacturing assets generally       (including cookers, cutters, depositors, extruders,       lasagne making machines, mixers and sheeters)
15
*
1 Jul 2012

      Frozen pasta product manufacturing assets       generally - use any relevant determination made       for pasta manufacturing assets in Table A Cereal       and pasta product manufacturing (11620)
 
 
 

      Frozen pizza manufacturing assets:
 
 
 

             Pizza base making assets:
 
 
 

                   Dough mixers
15
*
1 Jul 2012

                   Ovens
20
*
1 Jul 2012

                   Pizza base forming and sheeting assets                       (including chunking units, cutters, extruders,                    laminators, spiker rollers etc)
15
*
1 Jul 2012

                   Proofers
15
*
1 Jul 2012

             Pizza sauce and topping application assets                  (including can opening machines, cheese                    shredding assets, depositors, enrobers, topping              applicators and water coating sprayers)
15
*
1 Jul 2012

             Pocket pizza making machines
15
*
1 Jul 2012

      Frozen potato product manufacturing assets       (including french fries/potato chips, potato flake,       potato shred and shred product manufacturing       assets):
 
 
 

             Pre-processing assets:
 
 
 

                   Deskinners and peelers:
 
 
 

                         Abrasive/brush peelers
12
*
1 Jul 2012

                         Steam peelers
10
*
1 Jul 2012

                   Destoners
20
*
1 Jul 2012

                   Sizing and sorting assets:
 
 
 

                         Electronic sorters
10
*
1 Jul 2012

                         Mechanical sizers (including roller sizers                          and screen shaker sizers)
15
*
1 Jul 2012

                   Trim tables (roller inspection tables)
20
*
1 Jul 2012

                   Washers and brushers (including barrel                        washers, flat bed brushers, polishers and                    pre-cleaner wet hopper washers)
12
*
1 Jul 2012

             Processing assets generally:
 
 
 

                   Batter enrobers
10
*
1 Jul 2012

                   Blanchers
15
*
1 Jul 2012

                   Cookers
12
*
1 Jul 2012

                   Cutters:
 
 
 

                         Mechanical cutters
10
*
1 Jul 2012

                         Water based (hydro) cutters
15
*
1 Jul 2012

                   Dicers
10
*
1 Jul 2012

                   Dosing systems for dextrose and SAPP                         application etc
15
*
1 Jul 2012

                   Dryers:
 
 
 

                         Flake drum dryers
20
*
1 Jul 2012

                         Generally (including dewatering dryers)
15
*
1 Jul 2012

                   Flake breakers
10
*
1 Jul 2012

                   Forming drums/machines
10
*
1 Jul 2012

                   Fryers
12
*
1 Jul 2012

                   Mixers
15
*
1 Jul 2012

                   Pre-heaters
15
*
1 Jul 2012

                   Shredders
10
*
1 Jul 2012

                   Trimming and grading assets (including                        shaker screen tables used in grading                             finished products and nubbin removal, sliver                removers etc)
10
*
1 Jul 2012

      Frozen pre-prepared meal manufacturing       assets (including cookers and kettles, depositors,       fillers, meat injectors and tenderisers, mixers,       multihead weighers, ovens, particle and sauce       applicators and rice/pasta cookers)
15
*
1 Jul 2012

      Ingredient receiving and handling assets:
 
 
 

             Bins and hoppers (including holding bins,                     intermediate bulk containers, tote bins etc):
 
 
 

                   Mild and stainless steel
15
*
1 Jul 2012

                   Others (including plastic and fibreglass)
  8
*
1 Jul 2012

             Potato storage assets:
 
 
 

                   Air handling system assets used in potato                    storage structures:
 
 
 

                         Aeration pipes
25
*
1 Jul 2012

                         Control systems
15
*
1 Jul 2012

                         Fans
15
*
1 Jul 2012

                         Humidification assets (humidifiers etc)
10
*
1 Jul 2012

                         Refrigeration assets (refrigeration units                                 etc)
12
*
1 Jul 2012

                   Potato pilers (bin pilers)
20
*
1 Jul 2012

             Silos (flour)
25
*
1 Jul 2012

             Tippers and unloaders (including bin tippers and            unloaders, bulker bag unloaders and tote tippers             and unloaders)
12
*
1 Jul 2012

             Trolleys (for cooked rice etc)
  5
*
1 Jul 2012

      Packaging and quality control assets:
 
 
 

             Accumulators
12
*
1 Jul 2012

             Adhesive applicators
  7
*
1 Jul 2012

             Cartoners (including inner and outer cartoning                    machines)
15
*
1 Jul 2012

             Case erecting, packing and closing machines                    (including casepackers)
15
*
1 Jul 2012

             Case sealing machines
10
*
1 Jul 2012

             Checkweighers
10
*
1 Jul 2012

             Coding machines (including laser coding                      machines)
  8
*
1 Jul 2012

             Flow wrappers
10
*
1 Jul 2012

             Form fill and seal assets (including bagging units          and multihead weighers)
15
*
1 Jul 2012

             Heat shrink tunnels
10
*
1 Jul 2012

             Metal detectors
10
*
1 Jul 2012

             Palletisers
12
*
1 Jul 2012

             Palletising robots
10
*
1 Jul 2012

             Pallet wrappers
12
*
1 Jul 2012

             Product loaders and stackers
15
*
1 Jul 2012

             Tray denesters
15
*
1 Jul 2012

             Tray sealers
15
*
1 Jul 2012

             Weighbridges
20
*
1 Jul 2012

             X-ray detectors
10
*
1 Jul 2012

 
 
[7]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other food product manufacturing n.e.c. (11990)
 
After
      Transformers
40
*
1 Jul 2009
 
Insert
Tea processing assets:
 
 
 

      Bins (including receiving and refrigerated)
15
*
1 Jul 2012

      Bin tippers
20
*
1 Jul 2012

      Classifiers and shredders
20
*
1 Jul 2012

      Dryers (including primary, secondary and final)
20
*
1 Jul 2012

      Fermenters (oxidizers)
20
*
1 Jul 2012

      Fibre extractors
20
*
1 Jul 2012

      Laboratory assets:
 
 
 

             Generally
15
*
1 Jul 2012

             Laboratory analysers
10
*
1 Jul 2012

      Materials handling assets (including augers, belt       conveyors, bucket elevators, vibratory conveyors,       structures, gearboxes and motors)
15
*
1 Jul 2012

      Packaging assets:
 
 
 

             Bagging machines (including flow wrappers and            roll wrapping machines)
15
*
1 Jul 2012

             Packaging machines:
 
 
 

                   Form fill and seal packaging machines
15
*
1 Jul 2012

                   Generally (including flat bottom, flat top and                    bottom, pillow shape and stand up packaging                             machines)
15
*
1 Jul 2012

                   Vacuum brick pack packaging machines
15
*
1 Jul 2012

             Tea packaging assets generally (including                    cartoners, casepackers, case palletisers,                       checkweighers, fillers, label applicators, shrink                    wrappers and stretch wrappers etc)
15
*
1 Jul 2012

      Pre dryers
20
*
1 Jul 2012

      Rollers (including crush tear and curl (CTC),       electrostatic, secondary and final)
20
*
1 Jul 2012

      Rotovanes
20
*
1 Jul 2012

      Support assets:
 
 
 

             Air compression assets (including air dryers, air              receivers and compressors)
12
*
1 Jul 2012

             Blowers and fans
15
*
1 Jul 2012

             Boilers
20
*
1 Jul 2012

             Bulka bags
5
*
1 Jul 2012

             Control system assets (including control                        cabinets and switchgear, instrumentation,                     programmable logic controllers (PLCs) and                  variable speed drives (VSDs))
10
*
1 Jul 2012

             Switchboards
20
*
1 Jul 2012

      Vibratory screens
20
*
1 Jul 2012

      Withering troughs (incorporating controls and       sensors)
25
*
1 Jul 2012

 
 
[8]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Beer manufacturing (12120)
 
Omit
      Liquid CO2 storage
20
*
1 Jul 2008
 
Substitute
      Liquid CO2 storage
20
*
1 Jul 2008
 
 
[9]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Wine and other alcoholic beverage manufacturing (12140)
 
Omit
             Diatomaceous earth filter units (including earth                    make-up system)
10
*
1 Jul 2008
Substitute
             Diatomaceous earth filter units (including earth              make-up system)
10
*
1 Jul 2008
 
 
[10]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Industrial gas manufacturing (18110)
 
Omit
Amine based adsorption/desorption systems
20
*
1 Jul 2011
 
Substitute
Amine based absorption/desorption systems
20
*
1 Jul 2011
 
 
[11]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing
(18120 to 18130)
 
Omit
Basic chemical and chemical product manufacturing
(18120 to 18130)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Chemical manufacturing plant:
 
 
 

      General plant
131/3
 
1 Jan 2001

      Organic peroxides explosion (cell block)
20
 
1 Jan 2001

Eucalyptus oil plant:
 
 
 

      Stills (coolers)
40
 
1 Jan 2001

      Tanks
40
 
1 Jan 2001

Fertiliser manufacturing plant
20
 
1 Jan 2001

Salt manufacturing and refining plant
10
 
1 Jan 2001

Sulphuric acid plant:
 
 
 

      Acid chambers (irrespective of raw material used)
20
 
1 Jan 2001

      Plant:
 
 
 

             Where pyrites used in manufacture of the acid
10
 
1 Jan 2001

             Where natural sulphur (brimstone) so used
131/3
 
1 Jan 2001

 
Substitute
Basic chemical and chemical product manufacturing
(18120, 18130 and 18310)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Chemical manufacturing plant (not listed elsewhere):
 
 
 

      General plant
131/3
 
1 Jan 2001

      Organic peroxides explosion (cell block)
20
 
1 Jan 2001

Ethanol manufacturing assets:
 
 
 

      Cooking assets:
 
 
 

             Filters and strainers
15
*
1 Jul 2012

             Flash tanks
20
*
1 Jul 2012

             Jet cookers
10
*
1 Jul 2012

             Liquefaction tanks (including cook tubes and              slurry tanks)
20
*
1 Jul 2012

             Meal mixers
15
*
1 Jul 2012

      Distillation and purification assets:
 
 
 

             Distillation columns
25
*
1 Jul 2012

             Molecular sieve adsorption systems                               (incorporating condensers, control systems,                 coolers, heaters, molecular sieves, pumps, tanks         and vacuum equipment)
25
*
1 Jul 2012

             Reboilers
20
*
1 Jul 2012

             Side stream strippers
20
*
1 Jul 2012

      Feedstock handling and storage assets:
 
 
 

             Grain assets:
 
 
 

                   Cleaning assets (including magnetic                              separators, screeners and sieves)
20
*
1 Jul 2012

                   Conveyor belt weighers
15
*
1 Jul 2012

                   Conveyors (including belt, drag and screw                          conveyors, bucket and rake elevators and                         chutes)
15
*
1 Jul 2012

                   Hoppers (including weigh hoppers)
25
*
1 Jul 2012

                   Milling machines (including hammer and                    roller mills)
20
*
1 Jul 2012

                   Silo aerators
15
*
1 Jul 2012

                   Silos
30
*
1 Jul 2012

                   Starch tanks
25
*
1 Jul 2012

             Molasses assets:
 
 
 

                   Dam covers
12
*
1 Jul 2012

                   Dam liners
20
*
1 Jul 2012

                   Dams
40
*
1 Jul 2012

                   Pipelines (incorporating fittings and valves)
25
*
1 Jul 2012

                   Receival station control systems
10
*
1 Jul 2012

                   Receival troughs (incorporating protective                    cladding, rails and roofing)
40
*
1 Jul 2012

                   Tanks
30
*
1 Jul 2012

      Fermentation assets:
 
 
 

             Chillers
20
*
1 Jul 2012

             Fermentation tanks
30
*
1 Jul 2012

             Scrubbers
20
*
1 Jul 2012

             Yeast propagation vessels
20
*
1 Jul 2012

             Yeast recovery assets (molasses feedstock):
 
 
 

                   Centrifugal separators
20
*
1 Jul 2012

                   Filtering assets (including feed tanks, filtering                  vessels and hydrocyclone systems)
20
*
1 Jul 2012

                   Hoppers, mixing tanks and storage tanks
25
*
1 Jul 2012

      Stillage assets:
 
 
 

             Distillers grain assets:
 
 
 

                   Centrifugal decanters
15
*
1 Jul 2012

                   Conveyors
15
*
1 Jul 2012

                   Cooling assets for dried distillers grain                          (including blowers and fans, chillers, ducting                  and other cooling assets)
20
*
1 Jul 2012

                   Evaporators
25
*
1 Jul 2012

                   Mixers
15
*
1 Jul 2012

                   Rotary drum dryers
20
*
1 Jul 2012

                   Stillage and syrup tanks
25
*
1 Jul 2012

             Dunder and stillage assets (molasses                            feedstock):
 
 
 

                   Conveyors and hoppers for fertiliser                               additives
15
*
1 Jul 2012

                   Dam covers
12
*
1 Jul 2012

                   Dams
40
*
1 Jul 2012

                   Pipelines (incorporating fittings and valves)
25
*
1 Jul 2012

                   Tanks (including fertiliser additive mixing and                  buffer tanks)
20
*
1 Jul 2012

      Support and other assets:
 
 
 

             Additive dosing systems (including pipes, pumps             and tanks):
 
 
 

                   Plastic
5
*
1 Jul 2012

                   Other
20
*
1 Jul 2012

             Air compression assets:
 
 
 

                   Air compressors
15
*
1 Jul 2012

                   Air drying and filtering systems
12
*
1 Jul 2012

                   Air receivers
20
*
1 Jul 2012

             Blowers and fans
20
*
1 Jul 2012

             Boilers
20
*
1 Jul 2012

             Control system assets:
 
 
 

                   Control cabinets and panels, programmable                                     logic controllers (PLCs), switchgear and                                            variable speed drives (VSDs)
10
*
1 Jul 2012

                   System monitoring assets (including                              instrumentation and sensors and transmitters                           for level, pressure, speed and temperature                                        measurement)
10
*
1 Jul 2012

             Cooling towers
20
*
1 Jul 2012

             Dust collection systems (including baghouses,                    cyclones and other dust collection assets)
20
*
1 Jul 2012

             Heat exchangers (excluding column reboilers)
15
*
1 Jul 2012

             Laboratory assets:
 
 
 

                   Analysers
10
*
1 Jul 2012

                   Other laboratory equipment (including                           autoclaves, centrifuges, drying ovens, fume                    cupboards and UV sterilisers)
10
*
1 Jul 2012

             Piping assets:
 
 
 

                   Flow meters
10
*
1 Jul 2012

                   Pipes
25
*
1 Jul 2012

                   Valves
10
*
1 Jul 2012

             Pumps
15
*
1 Jul 2012

             Safety assets:
 
 
 

                   Fire control and alarm assets - see Table B
 
 
 

                   Gas detectors:
 
 
 

                         Fixed
10
*
1 Jul 2012

                         Portable
4
*
1 Jul 2012

             Tanker filling assets:
 
 
 

                   Automated dispensing systems
10
*
1 Jul 2012

                   Automatic tank gauges
10
*
1 Jul 2012

                   Fire protection systems (incorporating                            auxiliary monitors, fire and ultraviolet                             detectors, fire indicator panels, fire retardant                    lines and foam storage tanks)
15
*
1 Jul 2012

                   Hoses
2
*
1 Jul 2012

                   Loading and unloading arms (incorporating                    balance mechanisms, couplers, drop hoses                    and swivels)
10
*
1 Jul 2012

                   Meters and metering systems
7
*
1 Jul 2012

                   Overfill protection systems
10
*
1 Jul 2012

             Tanks:
 
 
 

                   Chemical tanks (including clean in place                      tanks):
 
 
 

                         Plastic
15
*
1 Jul 2012

                         Other
20
*
1 Jul 2012

                   Ethanol and petroleum tanks:
 
 
 

                         Stainless steel
30
*
1 Jul 2012

                         Other
25
*
1 Jul 2012

                   Water tanks (including condensate collection              tanks)
25
*
1 Jul 2012

             Vapour condensers
20
*
1 Jul 2012

             Waste water treatment assets:
 
 
 

                   Aerators
20
*
1 Jul 2012

                   Biogas system assets (excluding effluent                      pond covers)
25
*
1 Jul 2012

                   Digester/aeration tanks
25
*
1 Jul 2012

                   Effluent channels and ponds
40
*
1 Jul 2012

                   Pond covers
12
*
1 Jul 2012

                   Pond liners
20
*
1 Jul 2012

             Water filtration assets (including ion exchange                    assets and reverse osmosis assets)
15
*
1 Jul 2012

             Weighbridges
20
*
1 Jul 2012

Fertiliser manufacturing plant
20
 
1 Jan 2001

Salt manufacturing and refining plant
10
 
1 Jan 2001

Sulphuric acid plant:
 
 
 

      Acid chambers (irrespective of raw material used)
20
 
1 Jan 2001

      Plant:
 
 
 

             Where pyrites used in manufacture of the acid
10
 
1 Jan 2001

             Where natural sulphur (brimstone) so used
131/3
 
1 Jan 2001

 
 
[12]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other basic chemical product manufacturing
(18910 to 18990)
 
Before
Explosive manufacturing plant
131/3
 
1 Jan 2001
 
Insert
Eucalyptus oil plant:
 
 
 

      Stills (coolers)
40
 
1 Jan 2001

      Tanks
40
 
1 Jan 2001

 
 
[13]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Concrete product manufacturing (20340)
 
After
Concrete pipe manufacturing plant
131/3
 
1 Jan 2001
 
Insert
Concrete roof tile manufacturing assets:
 
 
 

      Air compressors (rotary screw)
10
*
1 Jul 2012

      Applicator batching assets (including hoppers,       mixers and tanks) (excluding batching assets for       anti-scuff hot glue/max applicators and oil       applicators)
15
*
1 Jul 2012

      Applicators:
 
 
 

             Anti-scuff hot glue/wax
10
*
1 Jul 2012

             General (including colour, sealer and sheen)
20
*
1 Jul 2012

             Oil (excluding oil tanks)
10
*
1 Jul 2012

      Bins
15
*
1 Jul 2012

      Control systems
10
*
1 Jul 2012

      Conveyors
20
*
1 Jul 2012

      Curing assets:
 
 
 

             Boilers
20
*
1 Jul 2012

             Curing bays:
 
 
 

                   Concrete
25
*
1 Jul 2012

                   Foam sandwich (incorporating insulated                       panel walls, roof and doors)
10
*
1 Jul 2012

             Rackers/derackers (including loaders/unloaders)
20
*
1 Jul 2012

             Racks (used in curing bays)
10
*
1 Jul 2012

      Depalleters
20
*
1 Jul 2012

      Extruders
15
*
1 Jul 2012

      Hoppers
15
*
1 Jul 2012

      Mixers
15
*
1 Jul 2012

      Oil tanks
30
*
1 Jul 2012

      Packaging assets:
 
 
 

             General (including collectors, compilers and                cranes)
20
*
1 Jul 2012

             Robots
10
*
1 Jul 2012

             Shrink wrappers
10
*
1 Jul 2012

             Strapping assets
10
*
1 Jul 2012

             Wrapping assets
10
*
1 Jul 2012

      Plates:
 
 
 

             General
7
*
1 Jul 2012

             Trim (including plates used for barge and ridge              tiles)
5
*
1 Jul 2012

Fibre cement building boards manufacturing assets:
 
 
 

      Curing assets:
 
 
 

             Autoclaves (incorporating rails)
30
*
1 Jul 2012

             Boilers
20
*
1 Jul 2012

             Chargers (including traversers)
15
*
1 Jul 2012

             Trackwork
20
*
1 Jul 2012

             Trolley chain hauling systems (incorporating                chains, gearboxes, motors and tappets)
15
*
1 Jul 2012

             Trolley transfer platforms (including                                transversals)
20
*
1 Jul 2012

             Trolleys (including trucks) used inside and                    outside autoclaves
10
*
1 Jul 2012

             Trolleys (including trucks) used only outside                 autoclaves
20
*
1 Jul 2012

             Tunnels (including steamers)
25
*
1 Jul 2012

      Finishing line and packaging assets:
 
 
 

             Applicators (including coating and sealing                    applicators)
7
*
1 Jul 2012

             Drying tunnels (including heating ovens)
10
*
1 Jul 2012

             Machining assets (including sanding and                      trimming assets)
15
*
1 Jul 2012

             Printers
5
*
1 Jul 2012

             Robots
10
*
1 Jul 2012

      General assets:
 
 
 

             Air compressors (rotary screw)
10
*
1 Jul 2012

             Control systems
10
*
1 Jul 2012

             Conveyors
20
*
1 Jul 2012

             Dust collection assets
20
*
1 Jul 2012

             Oil tanks
30
*
1 Jul 2012

             Stackers/unstackers (including pilers/unpilers)
15
*
1 Jul 2012

             Steel templates
7
*
1 Jul 2012

      Manufacturing, trimming and pressing assets:
 
 
 

             Cranes (used to load boards into presses and                    unload boards from presses)
15
*
1 Jul 2012

             Guillotines
20
*
1 Jul 2012

             Hatschek machines (including tub machines)
25
*
1 Jul 2012

             Presses
20
*
1 Jul 2012

             Scrap return assets (including pulpers and                    shredders)
15
*
1 Jul 2012

             Trimmers
20
*
1 Jul 2012

      Storage, preparation and mixing assets:
 
 
 

             Ball mills
25
*
1 Jul 2012

             Batching vessels (including feeding vessels)                (excluding silica thickener vessels)
20
*
1 Jul 2012

             Classifiers (including cyclones)
15
*
1 Jul 2012

             Hoppers
20
*
1 Jul 2012

             Hydropulpers
20
*
1 Jul 2012

             Mixers
15
*
1 Jul 2012

             Refiners
20
*
1 Jul 2012

             Storage tanks (including silica thickener                        vessels)
25
*
1 Jul 2012

Silos
30
*
1 Jul 2012

 
 
[14]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Concrete product manufacturing (20340)
 
Omit
Tile manufacturing plant (cement and concrete):
 
 
 
 
Substitute
Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles):
 
 
 
 
 
[15]     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 transport (47100 to 47200)
 
 
 
 
 
[16]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fabricated metal product manufacturing (22100 to 22990)
 
Omit
Metal forming plant:
 
 
 

      Dies and tooling
41/2
 
1 Jan 2001

      Roll forming dies
10
 
1 Jan 2001

 
 
[17]     Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Fabricated metal product manufacturing (22100 to 22990)
 
Insert
Steel coil roll forming, slitting, blanking and sheet metal forming
(22210 to 22990)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION
 
Steel coil blanking or shear line assets:
 
 
 

      Coil cars (including stationary coil cars)
15
*
1 Jul 2012

      Cut to length shears and guillotines
15
*
1 Jul 2012

      De-coilers/un-coilers (incorporating drives, motors,       mandrels, gearboxes, snubbers and brakes)
15
*
1 Jul 2012

      Flying shears
10
*
1 Jul 2012

      Grip feeders
10
*
1 Jul 2012

      Levellers
15
*
1 Jul 2012

      Meter wheels
7
*
1 Jul 2012

      Peeler tables
15
*
1 Jul 2012

      Run out tables
15
*
1 Jul 2012

      Scissor lifts
15
*
1 Jul 2012

      Stackers
15
*
1 Jul 2012

Steel coil roll forming assets:
 
 
 

      Auto banders
10
*
1 Jul 2012

      Closed section induction welders
15
*
1 Jul 2012

      Closed section laser welders
10
*
1 Jul 2012

      CNC laser cutting units
10
*
1 Jul 2012

      Coil cars
15
*
1 Jul 2012

      Coil joining welding units
15
*
1 Jul 2012

      Coil levellers and straighteners
15
*
1 Jul 2012

      Coil magazines
15
*
1 Jul 2012

      Coil tilters
15
*
1 Jul 2012

      Coil tilting coil cars
15
*
1 Jul 2012

      Control systems assets:
 
 
 

             Motion controllers
10
*
1 Jul 2012

             PLCs
10
*
1 Jul 2012

             Potentiometers
5
*
1 Jul 2012

             Variable speed drives
10
*
1 Jul 2012

      Control systems including roll former control       systems (incorporating end coders), de-coiler/un-      coiler control systems and snubber control systems
10
*
1 Jul 2012

      De-coilers/un-coilers (incorporating drives, motors,       mandrels, gearboxes, snubbers and brakes)
15
*
1 Jul 2012

      Embossing units
5
*
1 Jul 2012

      Flying shears
10
*
1 Jul 2012

      In-line presses and punches
15
*
1 Jul 2012

      In-line printers and labellers
7
*
1 Jul 2012

      Metal saws:
 
 
 

             Band saws
10
*
1 Jul 2012

             Rotary cut off saws
10
*
1 Jul 2012

      Roll former tooling
8
*
1 Jul 2012

      Roll formers (incorporating entry guides, fixed and       height adjustable pinch rollers, drive motor and       gearboxes, base and power supply unit):
 
 
 

             Fixed
15
*
1 Jul 2012

             Mobile
10
*
1 Jul 2012

      Run out tables
15
*
1 Jul 2012

      Shears and guillotines
15
*
1 Jul 2012

      Snubbers (incorporating drives, motors and       gearboxes)
15
*
1 Jul 2012

      Strip lubricators
10
*
1 Jul 2012

      Support assets:
 
 
 

             Controlled access gates
10
*
1 Jul 2012

             Conveyors:
 
 
 

                   Gravity feed conveyors (incorporating belts,                    rollers and frames)
15
*
1 Jul 2012

                   Motorised conveyors (incorporating                                gearboxes, belts, rollers, bearings, motors,                          frames and controls)
15
*
1 Jul 2012

             Engineering workshop assets:
 
 
 

                   CNC and NC lathes
10
*
1 Jul 2012

                   Drilling machines
10
*
1 Jul 2012

                   Keyway broaching presses
15
*
1 Jul 2012

             Guard lights (incorporating red eye guard lights              and stands)
7
*
1 Jul 2012

             Lifting assets:
 
 
 

                   C-hooks
15
*
1 Jul 2012

                   Overhead cranes and gantries
25
*
1 Jul 2012

                   Spreader bars
10
*
1 Jul 2012

             Manual strapping machines
7
*
1 Jul 2012

             Measuring assets (including micrometers,                    protractors, tapes, and vernier callipers)
7
*
1 Jul 2012

             Perimeter fencing
15
*
1 Jul 2012

             Pneumatic systems assets:
 
 
 

                   Air compressors
7
*
1 Jul 2012

                   Air driers
7
*
1 Jul 2012

                   Air receivers
15
*
1 Jul 2012

             Racking
20
*
1 Jul 2012

             Stackers (drop and suction)
15
*
1 Jul 2012

             Stretch wrappers
10
*
1 Jul 2012

             Tunnel guarding (including safety cages)
15
*
1 Jul 2012

Steel coil slitting assets:
 
 
 

      Anti-flutter rolls
10
*
1 Jul 2012

      Auto banders (incorporating conveyors, strapping       heads, coil lift systems, strapping dispensers,       accumulators and controls)
10
*
1 Jul 2012

      Carryover tables
15
*
1 Jul 2012

      Coil cars
15
*
1 Jul 2012

      Coil stacking systems
20
*
1 Jul 2012

      Control systems
10
*
1 Jul 2012

      Controlled access gates
10
*
1 Jul 2012

      Conveyors:
 
 
 

             Gravity feed conveyors (incorporating belts,                  rollers and frames)
15
*
1 Jul 2012

             Motorised conveyors (incorporating gearboxes,              belts, rollers, bearings, motors, frames and                   controls)
15
*
1 Jul 2012

      De-coiler/un-coiler edge guides
10
*
1 Jul 2012

      De-coilers/un-coilers (incorporating drives, motors,       mandrels, gearboxes, snubbers and brakes)
15
*
1 Jul 2012

      Downenders (incorporating conveyors, hydraulics       and controls)
20
*
1 Jul 2012

      Entry and exit coil carousels/capstans
20
*
1 Jul 2012

      Entry shears
15
*
1 Jul 2012

      Exit edge guides
10
*
1 Jul 2012

      Exit feed up units (incorporating deflector and lift       rolls, shears, separators, tables and traverse drives)
20
*
1 Jul 2012

      Exit turnstile/coil stackers
20
*
1 Jul 2012

      Lifting assets:
 
 
 

             C-hooks
15
*
1 Jul 2012

             Magnet cranes
20
*
1 Jul 2012

             Overhead cranes and gantries
25
*
1 Jul 2012

      Main hydraulic power pack (incorporating       interconnecting pipe work to valve stands)
15
*
1 Jul 2012

      Pallet conveyor monorails
10
*
1 Jul 2012

      Peeler tables
15
*
1 Jul 2012

      Perimeter guarding
15
*
1 Jul 2012

      Pinch rollers/breakers
20
*
1 Jul 2012

      Pneumatic systems assets:
 
 
 

             Air compressors
7
*
1 Jul 2012

             Air driers
7
*
1 Jul 2012

             Air receivers
15
*
1 Jul 2012

      Re-coilers (incorporating drives, motors, mandrels,       gearboxes, snubbers, and brakes)
15
*
1 Jul 2012

      Scrap baller
15
*
1 Jul 2012

      Scrap chopper bins and carriages
20
*
1 Jul 2012

      Scrap chopper conveyors (incorporating gearboxes,     belts, rollers, bearings, motors, frames and controls)
15
*
1 Jul 2012

      Scrap choppers
20
*
1 Jul 2012

      Separator blades
10
*
1 Jul 2012

      Slitter tooling (incorporating blades, rubbers and       spacers)
5
*
1 Jul 2012

      Slitting head building stations (incorporating rotating     rig)
20
*
1 Jul 2012

      Slitting head entry side guides
10
*
1 Jul 2012

      Slitting heads (incorporating electric motors,       gearboxes and drive shafts)
15
*
1 Jul 2012

      Tension units (incorporating entry and exit       quadrants, rolls, separators, drag pads, motors,       gearboxes and drives)
15
*
1 Jul 2012

      Weighing scales (incorporating load cells and       controls)
20
*
1 Jul 2012

Steel sheet metal forming assets:
 
 
 

      Blankers
15
*
1 Jul 2012

      Brake presses
20
*
1 Jul 2012

      CNC multi head combined slitter/blankers
15
*
1 Jul 2012

      Control systems
10
*
1 Jul 2012

      Folders
10
*
1 Jul 2012

      Guillotines
15
*
1 Jul 2012

      Mini slitters
15
*
1 Jul 2012

 
 
[18]     Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Steel coil roll forming, slitting, blanking and sheet metal forming (22210 to 22990)
 
Insert
Boiler, tank and other heavy gauge metal container manufacturing
(22310)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Sheet metal tanks manufacturing assets:
 
 
 

      Band saws
5
*
1 Jul 2012

      Coil holders
10
*
1 Jul 2012

      Curving rollers
10
*
1 Jul 2012

      Drilling machines (including bench and radial drills)
5
*
1 Jul 2012

      Gang and turret punching machines
15
*
1 Jul 2012

      Hand tools
5
*
1 Jul 2012

      Hoists:
 
 
 

             Electric
5
*
1 Jul 2012

             Hydraulic
15
*
1 Jul 2012

      Hooks (including c-hooks and slinger hooks)
5
*
1 Jul 2012

      Jib cranes
15
*
1 Jul 2012

      Laser cutters
7
*
1 Jul 2012

      Overhead cranes and gantries
25
*
1 Jul 2012

      Pallet jacks
10
*
1 Jul 2012

      Plate grabs
5
*
1 Jul 2012

      Racking
20
*
1 Jul 2012

      Riveting machines
15
*
1 Jul 2012

      Shears:
 
 
 

             Hand-held type
3
*
1 Jul 2012

             Guillotine type
15
*
1 Jul 2012

      Spreader bars
15
*
1 Jul 2012

      Trolleys
5
*
1 Jul 2012

      Welders
5
*
1 Jul 2012

 
 
[19]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110)
 
After                      
                   Wheel alignment systems incorporating                        alignment machines housing computer                         hardware and software, probes and sensors
15
*
1 Jul 2011
 
Insert
Metal stamping and blanking assets:
 
 
 

      Ancillary assets (including building and services       assets):
 
 
 

             Air compressors
15
*
1 Jul 2012

             Air dryers
10
*
1 Jul 2012

             Generally (including air conditioning assets, air              cooling assets, fencing (removable), fire control              and alarm assets, power supply assets) - use              any applicable determination in Table B
 
 
 

             Steelwork structures (including access and                   storage platforms, bollards, ladders etc)
15
*
1 Jul 2012

      Blanking and stamping press assets:
 
 
 

             Presses (including production presses and                   production supporting presses such as die                    spotting presses, tryout presses etc)
15
*
1 Jul 2012

             Support assets (including decoilers, loaders,                unloaders, pallet transfer, sheet feeders, crane              savers etc)
15
*
1 Jul 2012

      Die change over assets (die trailers, die trucks,       die trolleys etc)
15
*
1 Jul 2012

      Die racks
15
*
1 Jul 2012

      Dies (stamping dies)
7
*
1 Jul 2012

      Inspection and measuring assets (including       accelerometers, accuracy measurement tools,       desktop friction and wear testers, dualscopes and              measuring and evaluation machines generally)
10
*
1 Jul 2012

      Maintenance workshop and tool room assets:
 
 
 

             Benches and cutting tables (including magnetic              field benches, marking out tables, welding                    benches etc)
15
*
1 Jul 2012

             Cutting machines (including gas cutters and                 plasma cutting machines)
10
*
1 Jul 2012

             Exhaust fans
10
*
1 Jul 2012

             Fixtures (including rotary work fixtures and set                    up fixtures)
10
*
1 Jul 2012

             Hand tools (including portable power tools,                   sealer guns and spray guns)
3
*
1 Jul 2012

             Heat treatment assets (including furnaces and                    quench tanks etc)
15
*
1 Jul 2012

             Lifting equipment (including vertical elevators                    and hoists)
15
*
1 Jul 2012

             Maintenance machines and tool room assets              generally (including boring machines, folding                    machines, grinding machines, guillotines,                    hydraulic benders and presses, lapping                  machines, lathes, milling machines, NC                        machines and pipe threaders)
15
*
1 Jul 2012

             Measuring assets (including height gauges,                 micrometers, surface measuring machines                  and vernier calipers)
10
*
1 Jul 2012

             Washing machines and tanks (including                        ultrasonic cleaners/washers and other hot                     solvent small parts washing assets)
15
*
1 Jul 2012

             Welders (including ARC welders, MIG welders                    and TIG welders)
10
*
1 Jul 2012

      Pallets
10
*
1 Jul 2012

      Production control systems
10
*
1 Jul 2012

      Robots (including press tending robots, press       transfer robots and pressed parts rack loading       robots)
10
*
1 Jul 2012

      Scrap metal baling assets (including balers and       conveying systems)
15
*
1 Jul 2012

      Steel coil and steel sheet handling assets:
 
 
 

             Automated guided vehicles (AGVs used in                    blank/stamped parts handling)
10
*
1 Jul 2012

             Coil loaders including hydraulic carts, lift tables              and platforms
15
*
1 Jul 2012

             Conveyors
15
*
1 Jul 2012

             Forklifts - see Table B
 
 
 

             Overhead cranes and hoists
20
*
1 Jul 2012

      Steel coil and steel sheet processing assets:
 
 
 

             Blank/sheet turnover machines
15
*
1 Jul 2012

             Destacking/stacking machines
10
*
1 Jul 2012

             Washing machines
10
*
1 Jul 2012

Motor car engine assembly and manufacturing assets:
 
 
 

      Ancillary and support assets:
 
 
 

             Air compressors
15
*
1 Jul 2012

             Air curtains
10
*
1 Jul 2012

             Control systems (including mimic panels)
10
*
1 Jul 2012

             Cooling water supply assets (including cooling                    towers, storage tanks and water                                 conditioning/dosing assets)
15
*
1 Jul 2012

             Dust and fume extraction assets (including                   ducting, extraction fans, hoppers etc)
15
*
1 Jul 2012

             Engine lubrication storage, filtration and feed              plant assets
15
*
1 Jul 2012

             Engine pallets
10
*
1 Jul 2012

             Lighting (production)
15
*
1 Jul 2012

             Racks, shelving, stands and tables generally
15
*
1 Jul 2012

             Robots generally (including assembly robots,              gantry robots and pick and place robots etc)
10
*
1 Jul 2012

             Safety assets generally (including guarding,                 matting, railing etc, where separately identifiable           and not incorporated into an existing asset)
10
*
1 Jul 2012

             Stillages, storage bins, tote boxes and trolleys
10
*
1 Jul 2012

             Swarf and machining line coolant separation and            refrigeration systems (incorporating coolant                    circulation pumps and tanks, outfeed extractors,             refrigeration chiller packs, separators and swarf              tote excavators)
15
*
1 Jul 2012

             Tooling assets:
 
 
 

                   Electronic and laser tool pre-setting and                        setting machines (including coordinate                          measurement machines)
10
*
1 Jul 2012

                   Tooling (for drills, lathes, mills etc)
3
*
1 Jul 2012

      Engine assembly and engine component sub-      assembly assets:
 
 
 

             Adhesive application assets used in form-in-                place gasket systems etc (including adhesive                    unloading equipment and robots)
10
*
1 Jul 2012

             Assembly and sub-assembly assets generally                    (including assembly machines, balancing                    machines, bearing shell detection assets, crank         and piston spin test machines, oil filling                   machines etc)
10
*
1 Jul 2012

             Coding assets (including automated ink or spray         jet coders and automated pin coding stamping               machines)
10
*
1 Jul 2012

             Nut runner assets:
 
 
 

                   Automated nut runner and fastening systems                 incorporating cables and controllers, and                         including bolt torquing robots
10
*
1 Jul 2012

                   Manually operated nut runners (pre-torque                          applications etc)
5
*
1 Jul 2012

             Power tools generally
3
*
1 Jul 2012

      Engine component machining line assets (including       broaching machines, deburring machines, gauging   machines, honing machines, leak testing machines,      machining centres, pallet loading systems, surface       grinding machines, transfer machines, washing machines etc)
15
*
1 Jul 2012

      Engine function testing assets (including cold       test machines, engine dynamometers, engine       ignition testing machines and hot test machines)
10
*
1 Jul 2012

      Handling assets:
 
 
 

             Conveyors:
 
 
 

                   Elevating conveyors (including engine block                    elevating conveying assets etc)
15
*
1 Jul 2012

                   Floor and in-floor standalone conveyors                        (including belt conveyors, infeed and outfeed                  conveyors)
15
*
1 Jul 2012

                   Monorails and overhead conveyors
15
*
1 Jul 2012

             Cranes and hoists (including bridge cranes,                 gantry cranes, overhead cranes and turnover              cranes)
20
*
1 Jul 2012

             Lifting fixtures, magnets, slings etc
10
*
1 Jul 2012

      Quality control assets generally (including cylinder       head thickness testers, digital torque wrenches,       gauges, inspection equipment generally, measuring      equipment generally, microscopes, scales,      scanners, testing equipment generally,       thermometers, vibration meters etc)
10
*
1 Jul 2012

      Toolroom assets:
 
 
 

             Benches and cutting tables (including magnetic              field benches, marking out tables, welding                    benches etc)
15
*
1 Jul 2012

             Degreasing plant systems (incorporating float                    valves, hoists, monorails, pumps etc)
15
*
1 Jul 2012

             Fixtures (including rotary work fixtures and set                    up fixtures)
10
*
1 Jul 2012

             Heat treatment assets (including furnaces and                    quench tanks)
15
*
1 Jul 2012

             Tool grinding and maintenance machines                    (including boring machines, broach sharpening              machines, grinding machines, guillotines,                     lapping machines, milling machines, toolroom                    lathes etc)
15
*
1 Jul 2012

             Washing machines and tanks (including                        ultrasonic cleaners/washers and other hot                     solvent small parts washing assets)
15
*
1 Jul 2012

             Welders (ARC welders, MIG welders etc)
10
*
1 Jul 2012

      Waste treatment assets:
 
 
 

             Laboratory equipment (including balancers,                 chart recorders, dryers, pH sampling devices,                    rotameters and simulators etc)
10
*
1 Jul 2012

             Meters and sensors (including chart recorders,              dosing meters, level meters, level sensors and                    pH method meters and sensors etc)
10
*
1 Jul 2012

             Pumps (including dosing pumps, recirculation                    pumps etc)
10
*
1 Jul 2012

             Tanks and pools (including recycling tanks,                  sludge tanks and pools, storage tanks etc)
20
*
1 Jul 2012

             Waste treatment assets generally (including                 dosing systems, flotation waste treatment                     systems, heaters, oil removing systems,                        skimmers and sludge presses etc)
15
*
1 Jul 2012

 
 
[20]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other motor vehicle parts manufacturing (23190)
 
Before
Piston ring manufacturing plant:
 
 
 
 
 
Insert
Metal stamping and blanking assets - see Motor vehicle manufacturing (23110), Metal stamping and blanking assets
 
 
 
 
 
[21]     Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Irrigation water providers (28110)
 
Omit
Irrigation water providers
(28110)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Channel regulators
80
*
1 Jan 2005

Cranes (including gantries)
40
*
1 Jan 2005

Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following:  concrete, earth and rockfill)
100
*
1 Jan 2005

Drain inlet
50
*
1 Jan 2005

Drainage channels (measured from the point of intersection with another drainage channel to the following intersection)
100
*
1 Jan 2005

Escapes
50
*
1 Jan 2005

Flow meters
20
*
1 Jan 2005

Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator:
 
 
 

      Concrete
50
*
1 Jan 2005

      Earth
80
*
1 Jan 2005

Measurement flumes
50
*
1 Jan 2005

Metered outlets:
 
 
 

      Electronic
40
*
1 Jan 2005

      Mechanical
50
*
1 Jan 2005

      Piped
40
*
1 Jan 2005

Offtakes
80
*
1 Jan 2005

Pipes:  measured from valve to valve, that are of the same age and same material (not being in the nature of a repair)
80
*
1 Jan 2005

Pump inlets
50
*
1 Jan 2005

Pump sets (incorporating switchboards, starters, motors and pumps)
40
*
1 Jan 2005

Reservoirs and tanks
80
*
1 Jan 2005

Valves
40
*
1 Jan 2005

 
 
Substitute
Irrigation water providers
(28110)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Channel regulators
80
*
1 Jan 2005

Cranes (including gantries)
40
*
1 Jan 2005

Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill)
100
*
1 Jan 2005

Drain inlet
50
*
1 Jan 2005

Drainage channels (measured from the point of intersection with another drainage channel to the following intersection)
100
*
1 Jan 2005

Escapes
50
*
1 Jan 2005

Flow meters
20
*
1 Jan 2005

Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator:
 
 
 

      Concrete
50
*
1 Jan 2005

      Earth
80
*
1 Jan 2005

Measurement flumes
50
*
1 Jan 2005

Metered outlets:
 
 
 

      Electronic
40
*
1 Jan 2005

      Mechanical
50
*
1 Jan 2005

      Piped
40
*
1 Jan 2005

Offtakes
80
*
1 Jan 2005

Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair)
80
*
1 Jan 2005

Pump inlets
50
*
1 Jan 2005

Pump sets (incorporating switchboards, starters, motors and pumps)
40
*
1 Jan 2005

Reservoirs and tanks
80
*
1 Jan 2005

Valves
40
*
1 Jan 2005

 
 
[22]     Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Courier pick-up and delivery (51020)
 
Omit
      Portable hand held bar code readers (including       point of delivery capture devices and delivery       information acquisition devices)
4
*
1 Jul 2011
 
Substitute
      Portable hand held barcode readers (including       point of delivery capture devices and delivery       information acquisition devices)
4
*
1 Jul 2011
 
 
[23]     Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), sub-category Radio broadcasting (56100)
 
Omit
Radio broadcasting
(56100)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Radio broadcasting equipment:
 
 
 

      Computer automated
10
 
1 Jan 2001

      General plant
62/3
 
1 Jan 2001

      Steel masts
40
 
1 Jan 2001

 
Substitute
Radio broadcasting
(56100)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Amplifiers and pre-amplifiers
10
*
1 Jul 2012

Audio monitors
10
*
1 Jul 2012

Audio processing assets including rack mounted effects units etc
10
*
1 Jul 2012

Audio routers
10
*
1 Jul 2012

Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems)
6
*
1 Jul 2012

Consoles:
 
 
 

      Broadcast consoles (incorporating audio logging       and routing, intercommunication etc)
7
*
1 Jul 2012

      Production consoles
10
*
1 Jul 2012

Control room assets generally:
 
 
 

      Electronically based assets (including audio       processors, audio switchers, aural studio to       transmitter linkage assets, distribution amplifiers,       monitor receivers etc)
10
*
1 Jul 2012

      PC based assets (including, delay units, logging       units, program fail detectors, RDS generators etc)
6
*
1 Jul 2012

Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders)
5
*
1 Jul 2012

Headphones and headsets
2
*
1 Jul 2012

Intercommunication systems (standalone)
10
*
1 Jul 2012

Microphones:
 
 
 

      Field and portable microphones
5
*
1 Jul 2012

      Studio based microphones (including recording       microphones)
10
*
1 Jul 2012

Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)
 
 
 

Mobile production vehicles (excluding the assets contained within) - see Table B Motor Vehicles
 
 
 

On air lights
15
*
1 Jul 2012

Racks
20
*
1 Jul 2012

Servers, domain controllers, switches, transcoders etc
6
*
1 Jul 2012

Studio based digital audio broadcasting infrastructure (encoding assets etc)
10
*
1 Jul 2012

Telephone systems:
 
 
 

      Telephone interface assets generally (used for       sending and receiving audio to and from connected      telephone lines)
10
*
1 Jul 2012

      Telephone screening systems and other PC based       telephone systems (excluding software)
6
*
1 Jul 2012

      Voice over internet protocol (VoIP) based       systems
7
*
1 Jul 2012

Time code generators
10
*
1 Jul 2012

Transmission assets:
 
 
 

      Antennas
20
*
1 Jul 2012

      Codecs
10
*
1 Jul 2012

      Fibre optic terminal equipment generally
10
*
1 Jul 2012

      Generators (backup)
15
*
1 Jul 2012

      Obstruction lighting
15
*
1 Jul 2012

      Power conditioners
15
*
1 Jul 2012

      RF switching units
15
*
1 Jul 2012

      Signal receiving and monitoring assets (including       audio processors, decoders, modulation monitors,              spectrum analysers etc)
10
*
1 Jul 2012

      Silence detection and switching units
10
*
1 Jul 2012

      Surge arresters
10
*
1 Jul 2012

      Translators
15
*
1 Jul 2012

      Transmission towers
40
*
1 Jul 2012

      Transmitters
15
*
1 Jul 2012

Uninterruptible power supply (UPS) assets - see Table B, Power supply assets
 
 
 

 
 
[24]     Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Veterinary services (69700)
 
Omit
      Animal patient monitoring assets (including blood pressure monitors, CO2 end-tidal monitors, ECGs and pulse oximeters)
7
*
1 Jan 2004
 
Substitute
      Animal patient monitoring assets (including blood pressure monitors, CO2 end-tidal monitors, ECGs and pulse oximeters)
7
*
1 Jan 2004
 
 
[25]     Table A, industry category ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200), sub-category Packaging services (73200)
 
Omit
Fruit and vegetables pack houses assets used off farm
 
 
 
 
Substitute
Fruit and vegetables pack houses assets used off farm:
 
 
 
 
 
[26]     Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Sport, gambling and recreation services (91110 to 92099)
 
Omit
Sport, gambling and recreation services
(91110 to 92099)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Amusement machines and equipment:
 
 
 

      Coin-operated amusement machines:
 
 
 

             Children’s rides
5
*
1 Jul 2001

             Convertible video game/simulator (cabinet)
51/2
*
1 Jul 2001

             Dedicated video game/simulator
31/2
*
1 Jul 2001

             Interchangeable video game kit
1
*
1 Jul 2001

             Juke box (compact disc)
10
*
1 Jul 2001

             Photo-image machines
31/2
*
1 Jul 2001

             Pinball machines
31/2
*
1 Jul 2001

             Pool/Billiard tables
10
*
1 Jul 2001

             Redemption games (prizes/tickets)
51/2
*
1 Jul 2001

             Table games (including air hockey, soccer, etc.)
51/2
*
1 Jul 2001

      Billiard tables
40
 
1 Jan 2001

      Rides and devices (fixed or mobile):
 
 
 

             Chair-o-planes
15
*
1 Jan 2002

             Children’s indoor soft playgrounds
5
*
1 Jan 2002

             Children’s rides (designed for the carriage of children less than 8 years old)
15
*
1 Jan 2002

             Ferris wheels
25
*
1 Jan 2002

             Free falls (including giant drop and tower of terror)
25
*
1 Jan 2002

             Inflatables (including jumping castles)
5
*
1 Jan 2002

             Overhead transit devices (including chair lifts and cabin lifts)
25
*
1 Jan 2002

             Roller coasters:
 
 
 

                   Non-powered (including corkscrew loop, looping coasters and mini roller coasters – wild cat, madmouse)
25
*
1 Jan 2002

                   Powered (including tornado)
15
*
1 Jan 2002

             Round rides with or without additional motions (including merry-go-rounds)
15
*
1 Jan 2002

             Self-drive non-powered gravity rides (including toboggans and bob-sleds):
 
 
 

                   Track
20
*
1 Jan 2002

                   Vehicle
5
*
1 Jan 2002

             Self-drive powered rides (including dodgems and go-karts):
 
 
 

                   Track
15
*
1 Jan 2002

                   Vehicle
5
*
1 Jan 2002

             Simulators
10
*
1 Jan 2002

             Swinging rides (including pirate ship, spaceloop, and rainbow)
15
*
1 Jan 2002

             Trains, tracked or trackless (including tractor trains and miniature railways)
10
*
1 Jan 2002

             Water rides
20
*
1 Jan 2002

             Water slides ‘gravity powered’
20
*
1 Jan 2002

Bowling centres (plant and equipment):
 
 
 

      Bowling alleys (timber – including ball return tracks, gutters, pit signals and terminals)
131/3
 
1 Jan 2001

      Bowling balls
5
 
1 Jan 2001

      Masking units
10
 
1 Jan 2001

      Pin setters and pin spotters
10
 
1 Jan 2001

      Other equipment
131/3
 
1 Jan 2001

Golf courses (miniature):
 
 
 

      Lighting plant, electric motors, moving parts
20
 
1 Jan 2001

      Lighting standards
40
 
1 Jan 2001

      Carpets on stairways
3
 
1 Jan 2001

Gymnasium equipment
10
 
1 Jan 2001

Marina operation:
 
 
 

      Boat cradles
10
*
1 Jul 2002

      Boat storage racks
10
*
1 Jul 2002

      Forklifts
11
*
1 Jul 2002

      Marina – wet berths (incorporating piling, decking and floating pontoons)
20
*
1 Jul 2002

      Mooring buoys
10
*
1 Jul 2002

      Travel lifts
15
*
1 Jul 2002

Poker/gaming machines
7
*
1 Jul 2009

Racehorses
10
 
1 Jan 2001

Racing cars
2
 
1 Jan 2001

Shuffle boards
10
 
1 Jan 2001

Skating rink plant:
 
 
 

      Fittings (open air)
20
 
1 Jan 2001

      General freezing plant and equipment
131/3
 
1 Jan 2001

      Hired ice skating boots
5
 
1 Jan 2001

      Roller skates
5
 
1 Jan 2001

      Surface (synthetic panels)
10
 
1 Jan 2001

Ski equipment (skis, boots and stocks for hiring to public)
3
 
1 Jan 2001

Ski maintenance machine
131/3
 
1 Jan 2001

Space theatre dome
331/3
 
1 Jan 2001

Tennis court surface:
 
 
 

      Bitumen
20
 
1 Jan 2001

      Plexipave
20
 
1 Jan 2001

      Synthetic lawn
10
 
1 Jan 2001

Totalisator:
 
 
 

      Computer equipment
10
 
1 Jan 2001

      Ancillary equipment (eg ticket issuing machines)
131/3
 
1 Jan 2001

Trampolines
10
 
1 Jan 2001

 
 
 
Substitute
Health and fitness centres and gymnasia operations
(91110)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Health and fitness centre operation assets:
 
 
 

      Cardiovascular training machines:
 
 
 

             Cross trainers, steppers and treadmills
4
*
1 Jul 2012

             Exercise bicycles (including spin bicycles,                     upright and recumbent bicycles)
4
*
1 Jul 2012

             Rowing machines
5
*
1 Jul 2012

      Free weight training assets:
 
 
 

             Barbells, dumbbells, kettle bells, weight plates                    and storage racks
6
*
1 Jul 2012

             Benches (including abdominal crunch,                          adjustable, declined, inclined and flat benches)
8
*
1 Jul 2012

      Resistance training machines (including abdomen,       arm, back, chest, hip, leg, shoulder and multiple       training machines)
8
*
1 Jul 2012

      Support Assets:
 
 
 

             Audio visual entertainment assets (including                amplifiers, audio speakers, digital disc players                    and televisions)
4
*
1 Jul 2012

             Fans (including wall mounted)
5
*
1 Jul 2012

             Lockers
8
*
1 Jul 2012

             Platform scales
5
*
1 Jul 2012

 
Sport and recreation services
(91121 to 91390)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Amusement machines and equipment:
 
 
 

      Coin-operated amusement machines:
 
 
 

             Children’s rides
5
*
1 Jul 2001

             Convertible video game/simulator (cabinet)
51/2
*
1 Jul 2001

             Dedicated video game/simulator
31/2
*
1 Jul 2001

             Interchangeable video game kit
1
*
1 Jul 2001

             Juke box (compact disc)
10
*
1 Jul 2001

             Photo-image machines
31/2
*
1 Jul 2001

             Pinball machines
31/2
*
1 Jul 2001

             Pool/billiard tables
10
*
1 Jul 2001

             Redemption games (prizes/tickets)
51/2
*
1 Jul 2001

             Table games (including air hockey, soccer etc)
51/2
*
1 Jul 2001

      Billiard tables
40
 
1 Jan 2001

      Rides and devices (fixed or mobile):
 
 
 

             Chair-o-planes
15
*
1 Jan 2002

             Children’s indoor soft playgrounds
5
*
1 Jan 2002

             Children’s rides (designed for the carriage of              children less than 8 years old)
15
*
1 Jan 2002

             Ferris wheels
25
*
1 Jan 2002

             Free falls (including giant drop and tower of                 terror)
25
*
1 Jan 2002

             Inflatables (including jumping castles)
5
*
1 Jan 2002

             Overhead transit devices (including chair lifts              and cabin lifts)
25
*
1 Jan 2002

             Roller coasters:
 
 
 

                   Non-powered (including corkscrew loop,                       looping coasters and mini roller coasters –                          wild cat, madmouse)
25
*
1 Jan 2002

                   Powered (including tornado)
15
*
1 Jan 2002

             Round rides with or without additional motions                    (including merry-go-rounds)
15
*
1 Jan 2002

             Self-drive non-powered gravity rides (including                    toboggans and bob-sleds):
 
 
 

                   Track
20
*
1 Jan 2002

                   Vehicle
5
*
1 Jan 2002

             Self-drive powered rides (including dodgems                    and go-karts):
 
 
 

                   Track
15
*
1 Jan 2002

                   Vehicle
5
*
1 Jan 2002

             Simulators
10
*
1 Jan 2002

             Swinging rides (including pirate ship, spaceloop,            and rainbow)
15
*
1 Jan 2002

             Trains, tracked or trackless (including tractor                 trains and miniature railways)
10
*
1 Jan 2002

             Water rides
20
*
1 Jan 2002

             Water slides ‘gravity powered’
20
*
1 Jan 2002

Bowling centres (plant and equipment):
 
 
 

      Bowling alleys (timber – including ball return tracks, gutters, pit signals and terminals)
131/3
 
1 Jan 2001

      Bowling balls
5
 
1 Jan 2001

      Masking units
10
 
1 Jan 2001

      Pin setters and pin spotters
10
 
1 Jan 2001

      Other equipment
131/3
 
1 Jan 2001

Golf courses (miniature):
 
 
 

      Lighting plant, electric motors, moving parts
20
 
1 Jan 2001

      Lighting standards
40
 
1 Jan 2001

      Carpets on stairways
3
 
1 Jan 2001

Marina operation:
 
 
 

      Boat cradles
10
*
1 Jul 2002

      Boat storage racks
10
*
1 Jul 2002

      Forklifts
11
*
1 Jul 2002

      Marina – wet berths (incorporating piling, decking and floating pontoons)
20
*
1 Jul 2002

      Mooring buoys
10
*
1 Jul 2002

      Travel lifts
15
*
1 Jul 2002

Racehorses
10
 
1 Jan 2001

Racing cars
2
 
1 Jan 2001

Shuffle boards
10
 
1 Jan 2001

Skating rink plant:
 
 
 

      Fittings (open air)
20
 
1 Jan 2001

      General freezing plant and equipment
131/3
 
1 Jan 2001

      Hired ice skating boots
5
 
1 Jan 2001

      Roller skates
5
 
1 Jan 2001

      Surface (synthetic panels)
10
 
1 Jan 2001

Ski equipment (skis, boots and stocks for hiring to public)
3
 
1 Jan 2001

Ski maintenance machine
131/3
 
1 Jan 2001

Space theatre dome
331/3
 
1 Jan 2001

Tennis court surface:
 
 
 

      Bitumen
20
 
1 Jan 2001

      Plexipave
20
 
1 Jan 2001

      Synthetic lawn
10
 
1 Jan 2001

Trampolines
10
 
1 Jan 2001

 
Gambling activities
(92010 to 92099)

ASSET
LIFE (YEARS)
REVIEWED
DATE OF APPLICATION

Poker/gaming machines
7
*
1 Jul 2009

Totalisator:
 
 
 

      Computer equipment
10
 
1 Jan 2001

      Ancillary equipment (eg ticket issuing machines)
131/3
 
1 Jan 2001

 
 
[27]     Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (91110 to 96030)
 
Omit
Automotive repair and maintenance
(91110 to 96030)
 
Substitute
Automotive repair and maintenance
(94110 to 94199)
 
 
[28]     Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (94110 to 94199)
 
Omit
             Reciprocating
10
*
1 Jul 2011

             Rotary screw
10
*
1 Jul 2011

                   Rotary vane
10
*
1 Jul 2011

             Air receivers
10
*
1 Jul 2011

             Air driers and dehumidifiers
10
*
1 Jul 2011

             Hose reels
3
*
1 Jul 2011

             Reticulation lines:
 
 
 

                   Aluminium
15
*
1 Jul 2011

             Copper
20
*
1 Jul 2011

                   Polyethylene
15
*
1 Jul 2011

                   Steel
10
*
1 Jul 2011

      Continuous diesel engine particulate testers
5
*
1 Jul 2011

      Cooling system flushers
5
*
1 Jul 2011

      Decelerometer brake testers
7
*
1 Jul 2011

      Diagnostic assets:
 
 
 

             Diagnostic and roller dynamometers,                                  performance and emissions testers
10
*
1 Jul 2011

             Engine analysers
5
*
1 Jul 2011

       Electrical test benches
10
*
1 Jul 2011

             Fuel injection pump test benches
5
*
1 Jul 2011

             Oscilloscopes
10
*
1 Jul 2011

             Scan tools
5
*
1 Jul 2011

      Diesel engine emission testers
5
*
1 Jul 2011

      Drill presses
15
*
1 Jul 2011

      Drive‑on plate brake, steering and suspension       testing machines
10
*
1 Jul 2011

      Drive‑on shock absorber testers
10
*
1 Jul 2011

      Dual wheel removers
8
*
1 Jul 2011

      Effluent treatment systems incorporating motors,       electronic circuitry, pumps, and separators
8
*
1 Jul 2011

      Engine cranes
10
*
1 Jul 2011

      Exhaust gas analysers for petrol engines:
 
 
 

             Computer operated
5
*
1 Jul 2011

             Stand alone
10
*
1 Jul 2011

      Exhaust stands
11
*
1 Jul 2011

      Flywheel grinders
13
*
1 Jul 2011

      Hand tools
10
*
1 Jul 2011

 
Substitute
                   Reciprocating
10
*
1 Jul 2011

                   Rotary screw
10
*
1 Jul 2011

                   Rotary vane
10
*
1 Jul 2011

             Air receivers
10
*
1 Jul 2011

             Air driers and dehumidifiers
10
*
1 Jul 2011

             Hose reels
3
*
1 Jul 2011

             Reticulation lines:
 
 
 

                   Aluminium
15
*
1 Jul 2011

                   Copper
20
*
1 Jul 2011

                   Polyethylene
15
*
1 Jul 2011

                   Steel
10
*
1 Jul 2011

      Continuous diesel engine particulate testers
5
*
1 Jul 2011

      Cooling system flushers
5
*
1 Jul 2011

      Decelerometer brake testers
7
*
1 Jul 2011

      Diagnostic assets:
 
 
 

             Diagnostic and roller dynamometers,                                   performance and emissions testers
10
*
1 Jul 2011

             Engine analysers
5
*
1 Jul 2011

             Electrical test benches:
10
*
1 Jul 2011

             Fuel injection pump test benches
5
*
1 Jul 2011

             Oscilloscopes
10
*
1 Jul 2011

             Scan tools
5
*
1 Jul 2011

      Diesel engine emission testers
5
*
1 Jul 2011

      Drill presses
15
*
1 Jul 2011

      Drive-on plate brake, steering and suspension            testing machines
10
*
1 Jul 2011

      Drive-on shock absorber testers
10
*
1 Jul 2011

      Dual wheel removers
8
*
1 Jul 2011

      Effluent treatment systems incorporating motors,       electronic circuitry, pumps, and separators
8
*
1 Jul 2011

      Engine cranes
10
*
1 Jul 2011

      Exhaust gas analysers for petrol engines:
 
 
 

             Computer operated
5
*
1 Jul 2011

             Standalone
10
*
1 Jul 2011

      Exhaust stands
11
*
1 Jul 2011

      Flywheel grinders
13
*
1 Jul 2011

      Hand tools
10
*
1 Jul 2011

 
 
[29]     Heading to Table B
 
Omit
Table B as at 1 July 2011
 
Substitute
Table B as at 1 July 2012