• Capital allowances: completed effective life reviews

    The schedule of effective life determinations has been progressively updated since 1 January 2001. The following is a list of effective life reviews that have been completed, including the date of effect of the new effective lives.

    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

    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

    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

    Café, restaurant and take away food industry assets

    1 Jul 2005

    Cars

    1 Jul 2002

    Cement manufacturing assets

    1 Jul 2011

    Cereal food manufacturing assets

    1 Jul 2008

    Cinema industry assets

    1 Jan 2001

    Clay brick and paver manufacturing assets

    1 Jul 2011

    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

    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

    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 juice manufacturing assets

    1 Jul 2010

    Grapevines

    1 Oct 2004

    Gardening services and arboriculture assets

    1 Jan 2004

    Gas distribution assets

    1 Jul 2002

    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

    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 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

    Nursing home assets

    1 Jul 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

    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

    Rigid and semi-rigid polymer product manufacturing assets

    1 Jul 2016

    Road transport – hire cars and limousines assets

    1 Jul 2016

    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

    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

    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

    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

    Wool scouring assets

    1 Jul 2017

      Last modified: 04 Jul 2017QC 23162