Completed effective life reviews
|
Date of effect
|
Accommodation industry assets
|
1 Jul 2005
|
Air-conditioning assets (excluding pipes, duct work and vents)
|
1 Jul 2003
|
Aircraft
|
1 Jul 2002
|
Aircraft manufacturing and repair services assets
|
1 Jul 2020
|
Airport assets
|
1 Jan 2003
|
Alumina manufacturing (including bauxite refining and calcined alumina manufacturing)
|
1 Jan 2003
|
Aluminium smelting assets
|
1 Jan 2003
|
Amusement machines and equipment – coin-operated amusements
|
1 Jul 2001
|
Amusement machines and equipment – rides and devices
|
1 Jan 2002
|
Ammonia and ammonia nitrate manufacturing assets
|
1 Jul 2013
|
Animal feed manufacturing assets
|
1 Jul 2012
|
Automatic teller machines
|
1 Jul 2001
|
Automotive and heavy vehicle repair and maintenance assets
|
1 Jul 2011
|
Automotive body, paint and interior repairing – car wash, detailing and smash repair assets
|
1 Jul 2009
|
Baking assets
|
1 Jan 2002
|
Banking, building society and credit union operation assets
|
1 Jul 2019
|
Bee farming assets
|
1 Jul 2016
|
Beer manufacturing assets
|
1 Jul 2008
|
Building and other industrial cleaning services assets (including carpet cleaning)
|
1 Jul 2010
|
Bus and truck manufacture
|
1 Jul 2011
|
Buses
|
1 Jan 2005
|
Butter manufacturing assets
|
1 Jul 2018
|
Café, restaurant and take away food industry assets
|
1 Jul 2005
|
Cars
|
1 Jul 2002
|
Casino operations assets
|
1 Jul 2022
|
Cement manufacturing assets
|
1 Jul 2011
|
Cereal food manufacturing assets
|
1 Jul 2008
|
Child care services assets
|
1 Jul 2020
|
Cinema industry assets
|
1 Jan 2001
|
Clay brick and paver manufacturing assets
|
1 Jul 2011
|
Clothing manufacturing assets
|
1 Jul 2022
|
Coal mining and coal preparation assets
|
1 Jul 2003
|
Coal seam gas extraction assets
|
1 Jul 2016
|
Coffee manufacturing assets
|
1 Jul 2012
|
Commercial office building assets
|
1 Jul 2005
|
Commercial vessels (boats)
|
1 Jul 2009
|
Computers
|
1 Jan 2001
|
Concrete block, brick and paver manufacturing assets
|
1 Jul 2011
|
Concrete roof tile manufacturing assets
|
1 Jul 2012
|
Confectionery manufacturing assets
|
1 Jul 2016
|
Construction and road making assets
|
1 Jul 2002
|
Construction assets and trade tools
|
1 Jul 2008
|
Construction material mining assets
|
1 Jul 2003
|
Containers (air cargo)
|
1 Jan 2001
|
Containers (transportable)
|
1 Jan 2001
|
Courier pick-up and delivery services assets
|
1 Jul 2011
|
Creative and performing arts activities - performing dogs
|
1 Jul 2019
|
Cured meat and smallgoods manufacturing assets
|
1 Jul 2016
|
Dairy cattle farming - robotic milking system assets
|
1 Jul 2016
|
Dairy product manufacturing assets
|
1 Jan 2001
|
Dairy product manufacturing - milk and cream processing assets
|
1 Jul 2016
|
Dairy product manufacturing - cheese manufacturing assets
|
1 Jul 2017
|
Dentists’ assets
|
1 Jul 2003
|
Dry cleaning and laundry assets
|
1 Jul 2011
|
E-bicycles and e-scooters
|
1 Jul 2022
|
Electricity supply industry assets
|
1 Jan 2002
|
Electronic information storage services assets
|
1 Jul 2017
|
Electronic toll collection assets
|
1 Jul 2005
|
Escalators and moving walks
|
1 Jan 2003
|
Ethanol manufacturing assets
|
1 Jul 2012
|
Exploration mining assets
|
1 Jan 2007
|
Fabricated wood manufacturing assets
|
1 Jan 2005
|
Fibre cement building board manufacturing assets
|
1 Jul 2012
|
Filmmaking and video production assets
|
1 Jan 2006
|
Fire control systems
|
1 Jul 2004
|
Frozen pre-prepared food manufacturing assets
|
1 Jul 2012
|
Fruit and vegetable processing assets
|
1 Jul 2018
|
Fruit juice manufacturing assets
|
1 Jul 2010
|
Funeral, crematorium and cemetery services assets
|
1 Jul 2020
|
General practice medical services assets
|
1 Jul 2020
|
Grapevines
|
1 Oct 2004
|
Gardening services and arboriculture assets
|
1 Jan 2004
|
Gas distribution assets
|
1 Jul 2002
|
Gas, oil and mining support services (excluding offshore services) assets
|
1 Jul 2018
|
Gas production assets
|
1 Jul 2002
|
Gas transmission assets
|
1 Jul 2002
|
Glass manufacturing assets – container glass and flat glass manufacturing assets
|
1 Jul 2008
|
Glass manufacturing assets – flat glass products manufacturing assets
|
1 Jul 2009
|
Gold mining assets
|
1 Jul 2004
|
Grain mill product manufacturing assets
|
1 Jul 2017
|
Hairdressing and beauty industry assets
|
1 Jul 2010
|
Health and fitness assets
|
1 Jul 2012
|
Heavy surface and underground mobile mining equipment
|
1 Jul 2002
|
Hire and rental industry assets – access assets
|
1 Jan 2006
|
Hire and rental industry assets – traffic management assets
|
1 Jan 2006
|
Hire and rental industry assets – white and brown assets
|
1 Jan 2006
|
Horse training (racing) assets
|
1 Jul 2021
|
Horticultural plants – citrus
|
1 Jan 2001
|
Horticultural plants – nuts
|
1 Jan 2001
|
Horticultural plants – pome
|
1 Jan 2001
|
Horticultural plants – stone fruit
|
1 Jan 2001
|
Horticultural plants – tropical
|
1 Jan 2001
|
Hospital assets
|
1 Jan 2003
|
Ice cream manufacturing assets
|
1 Jul 2018
|
Ice manufacturing assets (excluding dry ice manufacturing assets)
|
1 Jul 2016
|
Industrial gas manufacturing assets
|
1 Jul 2011
|
International telecommunications submarine cable
|
1 Jul 2002
|
Iron and steel manufacturing – blast furnace assets
|
1 Jul 2010
|
Iron and steel manufacturing – BOS and EAF steelmaking assets
|
1 Jul 2010
|
Iron and steel manufacturing – generic iron smelting and steel making assets
|
1 Jul 2010
|
Iron and steel manufacturing – hot strip mill assets
|
1 Jul 2010
|
Iron and steel manufacturing – pellet making assets
|
1 Jul 2010
|
Iron and steel manufacturing – plate mill assets
|
1 Jul 2010
|
Iron and steel manufacturing – primary product casting assets
|
1 Jul 2010
|
Iron and steel manufacturing – rod, bar structural and rail mill assets
|
1 Jul 2010
|
Iron and steel manufacturing – steel railway track product manufacturing assets
|
1 Jul 2011
|
Iron and steel manufacturing – steel strip metallic and organic coating assets
|
1 Jul 2010
|
Iron and steel manufacturing – tin-plating mill assets
|
1 Jul 2011
|
Iron smelting and steel manufacturing – coke making assets
|
1 Jul 2009
|
Iron smelting and steel manufacturing – sinter making assets
|
1 Jul 2009
|
Iron ore processing assets
|
1 Jan 2006
|
Irrigation water provider assets
|
1 Jan 2005
|
Lifts (including dumbwaiters, hydraulic lifts and traction lifts)
|
1 Jan 2003
|
Light commercial vehicles
|
1 Jan 2005
|
Logging plant
|
1 Jan 2001
|
Malt manufacturing assets
|
1 Jul 2008
|
Meat processing assets
|
1 Jul 2013
|
Medicinal and pharmaceutical product manufacturing assets
|
1 Jan 2004
|
Milk and cream processing assets
|
1 Jul 2016
|
Mineral processing pipes
|
1 Jan 2006
|
Mineral sand mining and processing assets
|
1 Jan 2003
|
Mining and mineral processing assets
|
1 Jul 2003
|
Mobile telecommunications assets
|
1 Jul 2002
|
Monorail operation assets
|
1 Jul 2010
|
Motor car manufacturing – engine manufacturing
|
1 Jul 2012
|
Motor vehicle manufacturing – stamping operations
|
1 Jul 2012
|
Motor vehicle tyre or tube retailing assets
|
1 Jul 2011
|
Musical instruments
|
1 Jan 2001
|
Neurologists’ assets
|
1 Jul 2003
|
Nickel processing assets
|
1 Jul 2004
|
Non-ferrous metal casting assets
|
1 Jan 2004
|
Office machines and equipment
|
1 Jan 2001
|
Oil and fat manufacturing assets
|
1 Jul 2012
|
Oil and fat manufacturing - linseed or flaxseed and other edible, non-modified refined or solvent extracted oil processing assets
|
1 Jul 2017
|
Oil production assets
|
1 Jul 2002
|
Oil refinery assets
|
1 Jul 2002
|
Ophthalmologists’, optometrists’ and optical dispensing assets
|
1 Jan 2004
|
Optical lens grinding and contact lenses manufacturing assets
|
1 Jul 2004
|
Other agriculture and fishing support services - pulse and seed processing assets
|
1 Jul 2017
|
Other machinery and equipment repair and maintenance
|
1 Jul 2015
|
Other mining support services assets
|
1 Jul 2017
|
Packaging assets
|
1 Jul 2009
|
Paint and coatings manufacturing industry assets
|
1 Jul 2013
|
Parking services assets
|
1 Jul 2016
|
Pasta manufacturing assets
|
1 Jul 2008
|
Pathologists’ assets
|
1 Jan 2002
|
Petroleum refining assets
|
1 Jul 2002
|
Petroleum retailing assets
|
1 Jul 2010
|
Petroleum wholesaling assets
|
1 Jul 2010
|
Photographic film processing assets
|
1 Jul 2017
|
Plant hire assets – generators, power tools, air compressors and concrete assets
|
1 Jul 2005
|
Plastic safety screens
|
1 Jul 2022
|
Plasterboard and cornice manufacturing assets
|
1 Jul 2011
|
Plywood and veneer manufacturing assets
|
1 Jan 2005
|
Podiatrists’ assets
|
1 Jul 2003
|
Point of sale assets
|
1 Jul 2005
|
Poker machines/electronic gaming machine assets
|
1 Jul 2009
|
Polymer film and sheet packaging material manufacturing assets
|
1 Jul 2014
|
Port assets
|
1 Jul 2002
|
Postal Services – Mail house assets
|
1 Jul 2015
|
Postal delivery services assets
|
1 Jul 2016
|
Poultry processing assets
|
1 Jul 2017
|
Prefabricated concrete panel manufacturing assets
|
1 Jul 2013
|
Prepared pet food manufacturing
|
1 Jul 2013
|
Primary production – all terrain vehicles (ATV’s)
|
1 Jul 2007
|
Primary production – aquaculture assets
|
1 Jul 2007
|
Primary production – beef cattle industry
|
1 Jan 2007
|
Primary production – coffee growing assets
|
1 Jul 2007
|
Primary production – dairy cattle farming assets
|
1 Jul 2007
|
Primary production – environmental control structures and protective structures
|
1 Jul 2006
|
Primary production – feedlot cattle industry
|
1 Jan 2007
|
Primary production – fences, energisers and livestock grids used in agriculture industries
|
1 Jul 2008
|
Primary production – fruit growing assets
|
1 Jul 2008
|
Primary production – grains, rice and cotton farming assets
|
1 Jul 2006
|
Primary production – harvesters
|
1 Jul 2007
|
Primary production – hay and forage assets
|
1 Jan 2007
|
Primary production – hydroponic industry assets
|
1 Jul 2007
|
Primary production – motorcycles
|
1 Jul 2007
|
Primary production – mushroom growing assets
|
1 Jul 2008
|
Primary production – olive growing assets
|
1 Jul 2007
|
Primary production – on-farm and off-farm grading and packing assets
|
1 Jul 2008
|
Primary production – peanut processing assets
|
1 Jul 2009
|
Primary production – pig farming assets
|
1 Jul 2008
|
Primary production – plant nursery and flower industry assets
|
1 Jul 2006
|
Primary production – poultry farming assets
|
1 Jan 2007
|
Primary production – sheds
|
1 Jan 2007
|
Primary production – sheep farming assets
|
1 Jul 2006
|
Primary production – sugar cane growing assets
|
1 Jul 2007
|
Primary production – tree nut growing assets
|
1 Jul 2007
|
Primary production – tractors
|
1 Jul 2007
|
Primary production – turf production assets
|
1 Jul 2006
|
Primary production – vegetable growing assets
|
1 Jul 2007
|
Primary production – water assets
|
1 Jul 2008
|
Printing industry – commercial printing assets (excluding packaging printing)
|
1 Jan 2006
|
Printing industry – newspaper printing assets
|
1 Jan 2007
|
Printing industry – packaging printing assets
|
1 Jul 2006
|
Printing industry – services to printing assets
|
1 Jan 2006
|
Professional photographic services
|
1 Jul 2015
|
Pub, tavern, bar and club assets
|
1 Jul 2005
|
Pulp and paper mill assets
|
1 Jan 2002
|
Radio broadcasting assets
|
1 Jul 2012
|
Radiologists’ diagnostic imaging assets
|
1 Jul 2002
|
Rail transport – infrastructure assets
|
1 Jan 2002
|
Rail transport – rolling stock
|
1 Jan 2002
|
Railway locomotive and rolling stock design, engineering and manufacturing industry assets
|
1 Jul 2014
|
Ready-mixed concrete manufacturing assets
|
1 Jul 2014
|
Rendering plant
|
1 Jan 2001
|
Rental cars
|
1 Jul 2016
|
Residential rental property assets
|
Various
|
Retail industry assets
|
1 Jul 2005
|
Retirement village and accommodation for the aged operation assets
|
1 Jul 2019
|
Rigid and semi-rigid polymer product manufacturing assets
|
1 Jul 2016
|
Road transport – hire cars and limousines assets
|
1 Jul 2016
|
Salt harvesting manufacturing industry assets
|
1 Jul 2021
|
Salt manufacturing and refining assets
|
1 Jul 2022
|
Sanitary paper product manufacturing industry assets
|
1 Jul 2013
|
Saw milling equipment
|
1 Jan 2001
|
Scenic and sightseeing transport assets
|
1 Jul 2009
|
Scientific research services assets
|
1 Jul 2014
|
Scientific testing and analysis services (coal laboratory assets)
|
1 Jul 2018
|
Scientific testing and analysis services (mineral processing and metallurgical laboratory assets)
|
1 Jul 2019
|
Security and monitoring systems
|
1 Jul 2004
|
Sewerage services assets
|
1 Jan 2005
|
Silos – grain
|
1 Jul 2001
|
Silos – other
|
1 Jan 2004
|
Soft drink, cordial and syrup manufacturing assets
|
1 Jul 2009
|
Solar photovoltaic electricity generating system assets
|
1 Jul 2011
|
Solid waste collection services
|
1 Jul 2015
|
Spirit manufacturing assets
|
1 Jul 2018
|
Steel coil roll forming, slitting, blanking and sheet metal forming assets
|
1 Jul 2012
|
Steel tank manufacturing assets
|
1 Jul 2012
|
Sugar milling assets
|
1 Jul 2011
|
Sugar refining assets
|
1 Jul 2011
|
Supermarket and grocery stores assets
|
1 Jul 2020
|
Surveying and mapping services
|
1 Jul 2015
|
Table B assets
|
1 Jul 2013
1 Jul 2014
1 Jul 2015
1 Jul 2016
|
Tea manufacturing assets
|
1 Jul 2012
|
Telecommunication services – backbone network assets
|
1 Jul 2003
|
Telecommunication services – microwave assets
|
1 Jul 2004
|
Telecommunication services – satellite communications assets
|
1 Jan 2005
|
Television services assets
|
1 Jul 2005
|
Textile floor covering manufacturing - carpet manufacturing assets
|
1 Jul 2017
|
Thoracic physicians’ assets
|
1 Jul 2003
|
Tractors
|
1 Jul 2007
|
Tram and light rail passenger transport assets
|
1 Jul 2010
|
Trucks and truck trailers
|
1 Jan 2005
|
Vending machines
|
1 Jul 2001
|
Veterinarians’ assets
|
1 Jan 2004
|
Video tapes and games hiring
|
1 Jan 2001
|
Warehouse and distribution centre equipment and machines
|
1 Jul 2011
|
Waste services industry – assets used at Material recycling facilities (MRFs)
|
1 Jul 2014
|
Waste services industry – assets used in waste transfer stations and landfill operation
|
1 Jul 2015
|
Water supply assets
|
1 Jan 2005
|
Wine manufacturing assets
|
1 Jul 2008
|
Wholesale trade assets
|
1 Jul 2019
|
Wooden and upholstered furniture (including seat) manufacturing assets
|
1 Jul 2022
|
Wool scouring assets
|
1 Jul 2017
|