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Taxation Ruling

TR 2022/1

Income tax: effective life of depreciating assets (applicable from 1 July 2022)

Please note that the PDF version is the authorised version of this ruling.

This Ruling, which applies from 1 July 2022, replaces TR 2021/3 (see paragraph 6 of this Ruling for further details).

Manufacturing - (11110 to 25990)

MANUFACTURING
(11110 to 25990)

*Meat processing* *(11110)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Boning room assets:
Boneless meat packing stations	20	*	1 Jul 2013
Boning and slicing stations	20	*	1 Jul 2013
Boning hoists	5	*	1 Jul 2013
Chine bone removal machines	10	*	1 Jul 2013
De-sinewed mince meat machines	10	*	1 Jul 2013
Dicing and mincing machines	10	*	1 Jul 2013
Dump and product bins	15	*	1 Jul 2013
Frenching machines	8	*	1 Jul 2013
Knuckle and aitch bone pullers	5	*	1 Jul 2013
Loin/saddle deboning machines	10	*	1 Jul 2013
Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors)	20	*	1 Jul 2013
Pneumatic knives (including meat trimmers/round knives and de-fatting knives)	2	*	1 Jul 2013
Pork brine and marinade mixers	10	*	1 Jul 2013
Pork de-rinders	10	*	1 Jul 2013
Pork marinade injectors	10	*	1 Jul 2013
Rise and fall platforms	15	*	1 Jul 2013
Sausage filling machines	10	*	1 Jul 2013
Saws:
Band saws	10	*	1 Jul 2013
Bone saws	5	*	1 Jul 2013
Breaking saws:
Circular electric	3	*	1 Jul 2013
Circular hydraulic	2	*	1 Jul 2013
Reciprocating electric	5	*	1 Jul 2013
Reciprocating pneumatic	3	*	1 Jul 2013
Skinning or denuding machines	10	*	1 Jul 2013
Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure)	10	*	1 Jul 2013
Weight graders	5	*	1 Jul 2013
X-ray and chemical lean analysis machines	10	*	1 Jul 2013
Cold storage assets:
Air curtains	5	*	1 Jul 2013
Ammonia condensers	10	*	1 Jul 2013
Blast freezer tunnels	20	*	1 Jul 2013
Blast freezers	20	*	1 Jul 2013
Carbon dioxide (C0 ₂ ) snow making machines	10	*	1 Jul 2013
Carton conveyors (incorporating belt, drive motors and supporting structure)	10	*	1 Jul 2013
Chiller tunnels	20	*	1 Jul 2013
Chillers (incorporating pneumatic gates)	15	*	1 Jul 2013
Dehumidifiers:
Desiccant	10	*	1 Jul 2013
Refrigerant	15	*	1 Jul 2013
Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors)	5	*	1 Jul 2013
Evaporators	15	*	1 Jul 2013
Freezers	20	*	1 Jul 2013
Load out bays (incorporating air tight truck pads and hydraulic platforms)	15	*	1 Jul 2013
Overhead carcass conveyors (incorporating housings, handles, chains and motors)	20	*	1 Jul 2013
Plate freezers	20	*	1 Jul 2013
Pressure vessels	20	*	1 Jul 2013
Refrigeration compressors	15	*	1 Jul 2013
Storage racking and stillages	10	*	1 Jul 2013
Transfer roller conveyors	10	*	1 Jul 2013
Livestock handling assets:
Cattle soaker pens	15	*	1 Jul 2013
Cattle wash/soaker control systems	10	*	1 Jul 2013
Cattle washes	15	*	1 Jul 2013
Cattle yards (incorporating concrete base and galvanised steel posts and rails)	20	*	1 Jul 2013
Feed auger systems	10	*	1 Jul 2013
Hydraulic forcing pen gates	10	*	1 Jul 2013
Lead-up races	20	*	1 Jul 2013
Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic)	15	*	1 Jul 2013
Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails)	20	*	1 Jul 2013
Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails)	10	*	1 Jul 2013
Water troughs	12	*	1 Jul 2013
Packaging assets:
Automatic carton erecting and lidding machines	10	*	1 Jul 2013
Bagging machines	5	*	1 Jul 2013
Bar code label printers	3	*	1 Jul 2013
Bar code readers	4	*	1 Jul 2013
Carton weigh label stations	7	*	1 Jul 2013
Flow wrappers	10	*	1 Jul 2013
Labelling machines	5	*	1 Jul 2013
Meat compactors	10	*	1 Jul 2013
Metal detectors	10	*	1 Jul 2013
Netting machines	5	*	1 Jul 2013
Palletisers and de-palletisers	10	*	1 Jul 2013
Shrink wrappers	10	*	1 Jul 2013
Strapping machines	5	*	1 Jul 2013
Transfer belt conveyors (incorporating belts, drive motors and supporting structures)	10	*	1 Jul 2013
Vacuum packaging systems (incorporating vacuum pumps and booster pumps):
Rotary systems	12	*	1 Jul 2013
Tunnel systems	12	*	1 Jul 2013
Weighing scales	4	*	1 Jul 2013
Rendering plant:
Bagging/weigh batching machines	10	*	1 Jan 2001
Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins)	15	*	1 Jan 2001
Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers)	10	*	1 Jan 2001
Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater)	15	*	1 Jan 2001
Decanters/centrifuges	12	*	1 Jan 2001
Environmental control equipment (including condensers and associated equipment, bio-filters, air-scrubbers, after-burners and dissolved air flotation systems)	10	*	1 Jan 2001
Feathrolysers/feather hydrolysers	10	*	1 Jan 2001
Magnets	15	*	1 Jan 2001
Mills	10	*	1 Jan 2001
Mincers/grinders	5	*	1 Jan 2001
Pans and screens (includes percolator pans/screen and shaker screens)	15	*	1 Jan 2001
Pre-breakers/pre-hoggers	10	*	1 Jan 2001
Screw and bucket elevators	10	*	1 Jan 2001
Screw presses/expeller presses	13	*	1 Jan 2001
Separators/polishers	15	*	1 Jan 2001
Tallow storage tanks	15	*	1 Jan 2001
Waste heat evaporators	15	*	1 Jan 2001
Slaughter floor assets:
Beef hide pullers (fixed and traversing)	15	*	1 Jul 2013
Bung ring expanders:
Pneumatic	3	*	1 Jul 2013
Manual hand held	5	*	1 Jul 2013
Cattle restrainers (incorporating centre track belly conveyors)	12	*	1 Jul 2013
Carcass cleaning systems:
Cutting line sanitising systems (incorporating vacuum pumps and collection tanks)	8	*	1 Jul 2013
Decontamination chambers	20	*	1 Jul 2013
Dehorners	5	*	1 Jul 2013
Electrical immobilisers	12	*	1 Jul 2013
Electrical stimulators	12	*	1 Jul 2013
Evisceration tables (incorporating organ pans)	15	*	1 Jul 2013
Head cutters and droppers:
Automatic	10	*	1 Jul 2013
Hand held hydraulic	5	*	1 Jul 2013
Hock cutters	5	*	1 Jul 2013
Knife blade sharpening machines	5	*	1 Jul 2013
Knocking boxes (incorporating head restrainers)	12	*	1 Jul 2013
Landing tables and bleed slat conveyors	15	*	1 Jul 2013
NLIS readers:
Hand held wands	2	*	1 Jul 2013
Fixed gate readers	10	*	1 Jul 2013
Swinging gate readers	5	*	1 Jul 2013
Offal processing assets:
Chilled water systems	10	*	1 Jul 2013
Fat vacuum transfer systems	10	*	1 Jul 2013
Head splitters	7	*	1 Jul 2013
Intestine processing machines	10	*	1 Jul 2013
Jaw breakers	5	*	1 Jul 2013
Offal bins	15	*	1 Jul 2013
Offal chutes	15	*	1 Jul 2013
Offal cutting tables	15	*	1 Jul 2013
Offal packing stations	15	*	1 Jul 2013
Offal transfer conveyors (incorporating belts, drives, motors and supporting structure)	10	*	1 Jul 2013
Offal tumblers	10	*	1 Jul 2013
Offal washers	10	*	1 Jul 2013
Tongue cleaners	10	*	1 Jul 2013
Tripe cookers/centrifuges	10	*	1 Jul 2013
Overhead bleed, dressing and trim conveyors ((incorporating housings, handles, chains and motors) including elevators and lowerators)	20	*	1 Jul 2013
Pneumatic knives:
De-hiding knives	2	*	1 Jul 2013
Meat trimmers/round knives and de-fatting knives	2	*	1 Jul 2013
Preparation and trimming stations	15	*	1 Jul 2013
Rise and fall platforms	15	*	1 Jul 2013
Saws:
Brisket saws	5	*	1 Jul 2013
Splitting saws	5	*	1 Jul 2013
Scribing saws	3	*	1 Jul 2013
Sheep brisket scissors	5	*	1 Jul 2013
Sheep restrainers (incorporating belts, pulleys, drives and motors)	10	*	1 Jul 2013
Sheep skin pullers	10	*	1 Jul 2013
Specialised pork slaughter floor assets:
Carbon dioxide (C0 ₂ ) stunning chambers (incorporating carousels)	10	*	1 Jul 2013
Carcass grading probes	4	*	1 Jul 2013
De-hairing machines	10	*	1 Jul 2013
Gambrel tables	15	*	1 Jul 2013
Polishers	10	*	1 Jul 2013
Scalding tanks	15	*	1 Jul 2013
Singers	10	*	1 Jul 2013
Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks)	8	*	1 Jul 2013
Stunners:
Electric stunners	5	*	1 Jul 2013
Manual bolt stunners with cartridges	5	*	1 Jul 2013
Pneumatic bolt stunners	7	*	1 Jul 2013
Waste belt conveyors (incorporating drives, motors and supporting structure)	10	*	1 Jul 2013
Waste screw conveyors (incorporating drives, motors and supporting structure)	10	*	1 Jul 2013
Support assets:
Air and spring balancers and counter weights	5	*	1 Jul 2013
Compressed air assets:
Air compressors	10	*	1 Jul 2013
Air dryers	10	*	1 Jul 2013
Air receivers	20	*	1 Jul 2013
Control systems	10	*	1 Jul 2013
Control systems assets:
Flow meters	10	*	1 Jul 2013
Instruments and sensors	10	*	1 Jul 2013
Turbidity meters	7	*	1 Jul 2013
Variable speed drives (VSDs)	10	*	1 Jul 2013
Fire protection systems	15	*	1 Jul 2013
Hand air driers	3	*	1 Jul 2013
Hand wash basins	15	*	1 Jul 2013
Hide preparation assets:
Bale presses	10	*	1 Jul 2013
Sheep skin and hide mixers, salt tumblers and agitators	6	*	1 Jul 2013
Hydraulic power packs	10	*	1 Jul 2013
Laboratory assets	10	*	1 Jul 2013
Sterilisers	15	*	1 Jul 2013
Truck and livestock crate washes	20	*	1 Jul 2013
Waste water assets:
Aerators and agitators	10	*	1 Jul 2013
Aerobic ponds	30	*	1 Jul 2013
Anaerobic ponds	30	*	1 Jul 2013
Belt filter presses	15	*	1 Jul 2013
Chlorine dosing systems	10	*	1 Jul 2013
Dissolved air flotation systems	15	*	1 Jul 2013
Effluent distribution pipes	15	*	1 Jul 2013
Effluent drum filters	10	*	1 Jul 2013
Effluent irrigators (including centre pivot, lateral and travelling gun)	10	*	1 Jul 2013
Effluent pumps	7	*	1 Jul 2013
Effluent screens	10	*	1 Jul 2013
Effluent storage tanks	15	*	1 Jul 2013
Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000)
Pond covers	10	*	1 Jul 2013
Pond liners	10	*	1 Jul 2013
Sequential batch reactors	10	*	1 Jul 2013
Settling ponds	30	*	1 Jul 2013
Solids dewatering presses	10	*	1 Jul 2013
Water assets:
Boilers	20	*	1 Jul 2013
Bore pumps	7	*	1 Jul 2013
Bores	30	*	1 Jul 2013
Chlorine dosing systems	10	*	1 Jul 2013
Clarifiers	20	*	1 Jul 2013
High stage pump sets	7	*	1 Jul 2013
Hot water systems	10	*	1 Jul 2013
Heat exchangers	10	*	1 Jul 2013
Raw water filters	15	*	1 Jul 2013
Raw water in-feed pump sets	10	*	1 Jul 2013
Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls)	10	*	1 Jul 2013
Water distribution pipes	20	*	1 Jul 2013
Water softeners	10	*	1 Jul 2013
Water storage tanks	20	*	1 Jul 2013
Water tank liners	15	*	1 Jul 2013

*Poultry processing* *(11120)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Chilling assets:
Freezers (including blast tunnels, in-line air chillers, and spiral freezers)	15	*	1 Jul 2017
Spin chillers and immersion chillers	15	*	1 Jul 2017
Conveyors: overhead chains (carrying birds)	1	*	1 Jul 2017
Cut up & portion cutting assets:
Cut-up machines (for body, breast, legs, necks, wings etc)	12	*	1 Jul 2017
Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc)	6	*	1 Jul 2017
Deboning area assets:
Automatic deboners	10	*	1 Jul 2017
Bone scanners (x-ray or photo)	7	*	1 Jul 2017
Cone lines	10	*	1 Jul 2017
Extruders, grinders and mechanical deboned meat (MDM) machines	10	*	1 Jul 2017
Saws and pneumatic guns	5	*	1 Jul 2017
Skinners	6	*	1 Jul 2017
Defeathering equipment:
Pluckers or pickers	13	*	1 Jul 2017
Pluckers (waterfowl necks or tails)	7	*	1 Jul 2017
Pluckers (drums and wax peelers)	6	*	1 Jul 2017
Scalders (air or water)	11	*	1 Jul 2017
Waxing tanks	8	*	1 Jul 2017
Evisceration equipment:
Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters etc)	11	*	1 Jul 2017
Inside/outside bird washers	15	*	1 Jul 2017
Further processing assets:
Coating machines, breaders, dusters etc	10	*	1 Jul 2017
Filling machines (including Kiev, sausage, stuffing etc)	10	*	1 Jul 2017
Injectors (including brine, saline, seasoning etc)	15	*	1 Jul 2017
Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc)	10	*	1 Jul 2017
Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc)	15	*	1 Jul 2017
Grading equipment:
Camera vision scanners	6	*	1 Jul 2017
Overhead chain weighing, sorting, and transfer systems	7	*	1 Jul 2017
Killing equipment:
Controlled atmosphere stunning (CAS) machines	10	*	1 Jul 2017
Electric water stunners	12	*	1 Jul 2017
Killers	12	*	1 Jul 2017
Live bird handling systems (including live bird containers)	12	*	1 Jul 2017
Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines
Shrink dip tanks and shrink wrap tunnels	10	*	1 Jul 2017

*Cured meat and smallgoods manufacturing* *(11130)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Ancillary assets:
Analysers (including meat analysers)	10	*	1 Jul 2016
Barcode readers, RF guns, scanner guns etc	5	*	1 Jul 2016
Benches and tables	15	*	1 Jul 2016
Bin and tray washers	12	*	1 Jul 2016
Bin lifters and tippers	15	*	1 Jul 2016
Bins:
Plastic	5	*	1 Jul 2016
Stainless steel	15	*	1 Jul 2016
Boot washers	10	*	1 Jul 2016
Cages, stillages and trolleys (stainless steel)	15	*	1 Jul 2016
Chillers	15	*	1 Jul 2016
Conveyors (including belt loaders, bucket elevators, vibratory feeders etc)	10	*	1 Jul 2016
Die sets	15	*	1 Jul 2016
Flake ice machines	10	*	1 Jul 2016
Freezers (including blast freezers, crust freezers etc)	15	*	1 Jul 2016
Hoppers	12	*	1 Jul 2016
Piping, pipelines and pipework (stainless steel)	20	*	1 Jul 2016
Platforms and gantries	15	*	1 Jul 2016
Racking and shelving	10	*	1 Jul 2016
Tray stackers/destackers	10	*	1 Jul 2016
Waste water management and treatment systems	20	*	1 Jul 2016
Post-production and packaging assets:
Carton tapers	5	*	1 Jul 2016
Clipping/tying/stringing machines (including tie clipping machines)	10	*	1 Jul 2016
Dicing and shredding assets	15	*	1 Jul 2016
Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines
Pasteurisers	15	*	1 Jul 2016
Rods and smoke sticks	12	*	1 Jul 2016
Shrink dip tanks and shrink tunnels	10	*	1 Jul 2016
Slicers and slicing line assets	17	*	1 Jul 2016
Smokehouses	20	*	1 Jul 2016
Thermoformers	15	*	1 Jul 2016
Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc)	12	*	1 Jul 2016
Raw material preparation and receiving assets:
Brine/pickle preparation system assets	15	*	1 Jul 2016
Carton lifters and pallet lifters	10	*	1 Jul 2016
Carton shredding/stripping machines	10	*	1 Jul 2016
Curing machines	17	*	1 Jul 2016
Decartoning machines	10	*	1 Jul 2016
Floor scales (platform scales)	10	*	1 Jul 2016
Thawing assets (including defrosters, tempering systems and thawers)	15	*	1 Jul 2016
Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B

*Dairy product manufacturing* *(11310 to 11330)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Ancillary and support assets:
Air compression assets - see Table B Air compression assets
Ammonia gas detectors	12	*	1 Jul 2018
Automated guided vehicles (AGVs)	12	*	1 Jul 2017
Bag and cardboard compactors	15	*	1 Jul 2017
Benches and tables	15	*	1 Jul 2016
Bin and drum tippers	15	*	1 Jul 2018
Bins generally:
Plastic	8	*	1 Jul 2017
Stainless steel	15	*	1 Jul 2017
Boilers - see Table B Boilers
Boot washers	10	*	1 Jul 2016
Cages (including cardboard cages and pallet cages)	10	*	1 Jul 2016
Chemical and flammable storage cabinets	10	*	1 Jul 2016
Clean-in-place (CIP) system assets (including pipes, pumps and tanks)	15	*	1 Jul 2016
Contaminant detectors (including magnets, metal detectors and x-ray units)	10	*	1 Jul 2017
Control systems - see Table B Control systems and control system assets
Conveyors	15	*	1 Jul 2016
Cooling assets:
Chillers	15	*	1 Jul 2016
Cooling towers	15	*	1 Jul 2016
Crate handling assets (including lifters, stackers and de-stackers, turners etc)	12	*	1 Jul 2016
Dehumidifiers	15	*	1 Jul 2017
Dock levellers	15	*	1 Jul 2016
Dosing systems	15	*	1 Jul 2016
Dust extractors and collectors	20	*	1 Jul 2017
Fire control and alarm assets - see Table B Fire control and alarm assets
Floor scrubbers and polishers	10	*	1 Jul 2016
Foamers	10	*	1 Jul 2016
Infeed water treatment assets (excluding water storage tanks)	15	*	1 Jul 2017
Instrumentation (including flow meters, level transmitters, pressure transmitters etc)	10	*	1 Jul 2016
Laboratory equipment:
Generally (excluding penetrometers) - see Table B Laboratory assets used in quality control, sample checking etc
Penetrometers	13	*	1 Jul 2018
Lifting and handling assets:
Forklifts - see Table B Forklifts
Hoists	10	*	1 Jul 2016
Lifters (including small bin, box, drum, roll and vacuum lifters)	10	*	1 Jul 2017
Pallet jacks and pallet trucks	10	*	1 Jul 2016
Scissor lifts	15	*	1 Jul 2016
Milk tankers (incorporating tank and trailer) ^[28]	15	*#	1 Jul 2017
Piping, pipelines and pipework	20	*	1 Jul 2016
Power transformers	40	*	1 Jul 2017
Pumps:
Chemical pumps	10	*	1 Jul 2017
Product pumps	12	*	1 Jul 2017
Vacuum pumps	12	*	1 Jul 2017
Water pumps	15	*	1 Jul 2017
Racking	15	*	1 Jul 2016
Refrigeration assets - see Table B Refrigeration assets
Resin beads for milk and protein processing and water filtration	5	*	1 Jul 2016
Scales	10	*	1 Jul 2016
Shelving	12	*	1 Jul 2016
Silos	20	*	1 Jul 2016
Steelwork structures (including ladders, platforms and walkways)	20	*	1 Jul 2016
Tanks:
Chemical storage tanks	15	*	1 Jul 2016
Water storage tanks	20	*	1 Jul 2016
Trolleys	10	*	1 Jul 2016
Valves	15	*	1 Jul 2016
Washers (including bottle and crate washers)	15	*	1 Jul 2016
Waste water treatment assets	20	*	1 Jul 2016
Water filtration system assets (excluding resin beads)	15	*	1 Jul 2016
Weighbridges	20	*	1 Jul 2016
Assets commonly used for product manufacturing and processing:
Feeders (including loss-in-weight feeders and volumetric feeders)	10	*	1 Jul 2017
Heat exchangers	15	*	1 Jul 2016
Heaters (including air heaters and concentrate heaters)	20	*	1 Jul 2017
Homogenisers	15	*	1 Jul 2016
Hoppers	15	*	1 Jul 2017
In-line moisture meters and moisture controllers	10	*	1 Jul 2017
Membrane filtration system assets	15	*	1 Jul 2016
Mixers and blenders	15	*	1 Jul 2016
Pasteurisers and thermalisers	15	*	1 Jul 2017
Separators, decanters, clarifiers and bactofuges	15	*	1 Jul 2017
Standardisers	15	*	1 Jul 2016
Tanks (including storage, mixing, process and balance tanks)	20	*	1 Jul 2016
UHT aseptic processing system assets	15	*	1 Jul 2016
Valve matrixes	15	*	1 Jul 2016
Assets for butter manufacturing:
Butter churns (including continuous buttermakers and butter reworkers)	20	*	1 Jul 2018
Butter melters	25	*	1 Jul 2018
Crystallisers	20	*	1 Jul 2018
In-line titrators	10	*	1 Jul 2018
Salt crushers	20	*	1 Jul 2018
Assets for cheese manufacturing:
Blockformers	15	*	1 Jul 2017
Cheese cutting machines (including cutters, grinders, shredders and slicers)	15	*	1 Jul 2017
Cheese washers	15	*	1 Jul 2017
Continuous cheese making machines	15	*	1 Jul 2017
Cooker stretchers	15	*	1 Jul 2017
Extruders	15	*	1 Jul 2017
Moulding machines	15	*	1 Jul 2017
Moulds:
Plastic	10	*	1 Jul 2017
Stainless steel	15	*	1 Jul 2017
Presses	20	*	1 Jul 2017
Vats:
Cheese making vats	20	*	1 Jul 2017
Culture vats	15	*	1 Jul 2017
Assets for dairy powder manufacturing:			1 Jul 2017
Blowers	15	*	1 Jul 2017
Crystallisers	20	*	1 Jul 2017
Dryers (including fluid bed and spray)	20	*	1 Jul 2017
Evaporators (including circulation/vacuum chamber and falling film)	20	*	1 Jul 2017
Powder bins	20	*	1 Jul 2017
Sifters	15	*	1 Jul 2017
Assets for ice cream manufacturing:
Blenders and mixers:
Bench mounted planetary mixers	15	*	1 Jul 2018
Hand-held stick blenders	5	*	1 Jul 2018
Enrobers (including dippers)	15	*	1 Jul 2018
Extruders and extrusion line stick inserters	15	*	1 Jul 2018
Freezing assets:
Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers)	15	*	1 Jul 2018
Cabinet style self-contained blast freezers	10	*	1 Jul 2018
Ice cream churners/freezers	15	*	1 Jul 2018
Moulding machines, moulds and moulding line stick inserters	15	*	1 Jul 2018
Ovens	15	*	1 Jul 2018
Portable batch pasteurisers	12	*	1 Jul 2018
Slush machines	10	*	1 Jul 2018
Assets for yoghurt manufacturing:			1 Jul 2017
Aerators	15	*	1 Jul 2017
Fruit dosing system assets	15	*	1 Jul 2017
Fermentation tanks	20	*	1 Jul 2017
Incubation room assets:
Fans	4	*	1 Jul 2017
Heaters	8	*	1 Jul 2017
Insulated sandwich panels	20	*	1 Jul 2017
Packaging assets:
Bottle and lid unscramblers	15	*	1 Jul 2018
Butter patting machines	20	*	1 Jul 2018
Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers)	15	*	1 Jul 2018
Checkweighers	10	*	1 Jul 2016
Cheese wrapping machines (including overwrappers and thermoforming machines)	12	*	1 Jul 2017
Debaggers (debagging tables)	20	*	1 Jul 2016
Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers)	15	*	1 Jul 2018
Flow wrappers (including continuous heat seal wrappers)	15	*	1 Jul 2018
Inkjet and laser label printers	7	*	1 Jul 2016
Palletisers and depalletisers	15	*	1 Jul 2016
Palletising robots	10	*	1 Jul 2016
Product identification labellers (including coding machines and label applicators)	10	*	1 Jul 2016
Shrink tunnels	10	*	1 Jul 2017
Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines)	12	*	1 Jul 2016

*Fruit and vegetable processing* *(11400)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Dried fruit (other than sun-dried) manufacturing assets:
Packaging assets:
Box sealers (including taping machines)	10	*	1 Jul 2018
Carton erecting, packing and closing machines (including cartoners)	15	*	1 Jul 2018
Form fill and seal machines - see Table B Packaging machines
Labellers - see Table B Packaging machines
Multihead weighers - see Table B Packaging machines
Palletisers - see Table B Packaging machines
Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines
Processing assets:
Aspirators	20	*	1 Jul 2018
Cappers and destemmers	15	*	1 Jul 2018
Cookers	15	*	1 Jul 2018
Cooling tunnels	15	*	1 Jul 2018
Drying assets (including dehydrators and dryers)	20	*	1 Jul 2018
Mixers	15	*	1 Jul 2018
Pitters	15	*	1 Jul 2018
Riddles (including pre-riddles and rotary sieves)	15	*	1 Jul 2018
Shaker tables	15	*	1 Jul 2018
Sulphur tanks	15	*	1 Jul 2018
Washing assets (including barrel washers, brush washers and ripple washers)	15	*	1 Jul 2018
Product and raw material handling assets:
Bins	10	*	1 Jul 2018
Bin tippers	15	*	1 Jul 2018
Conveyors and elevators	15	*	1 Jul 2018
Quality control and inspection assets:
Colour sorters and laser scanners	10	*	1 Jul 2018
Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines
Testing equipment	15	*	1 Jul 2018
Support assets:
Cool rooms - see Table B Refrigeration assets
Weighers	20	*	1 Jul 2018
Fruit juice and fruit juice drink manufacturing assets:
Evaporators (used in concentrate manufacture)	20	*	1 Jul 2010
Extraction assets:
Break tanks	20	*	1 Jul 2010
Centrifugal decanters	15	*	1 Jul 2010
Crushing and milling assets (including hammer mills)	15	*	1 Jul 2010
Extractors (including presses and reamers)	20	*	1 Jul 2010
Filters (including membrane, pressure and vacuum filters)	20	*	1 Jul 2010
Finishers	20	*	1 Jul 2010
Fruit sizing assets (including sizing belts/heads and sorting tables)	10	*	1 Jul 2010
Pulp and rind mincers	20	*	1 Jul 2010
Pulper-finishers	15	*	1 Jul 2010
Roller/spreaders	20	*	1 Jul 2010
Tomato choppers	15	*	1 Jul 2010
Washers (including brush washers, flume tanks and pre-clean water hoppers)	15	*	1 Jul 2010
Filling and sealing assets:
Bottle inverters	20	*	1 Jul 2010
Cap sorters	10	*	1 Jul 2010
Capping machines	15	*	1 Jul 2010
Container dryers (incorporating air knives and blowers)	10	*	1 Jul 2010
Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels)	15	*	1 Jul 2010
Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers)	20	*	1 Jul 2010
Handling assets:
Bottle rinsing machines	20	*	1 Jul 2010
Bottle unscramblers	15	*	1 Jul 2010
Depalletisers	20	*	1 Jul 2010
Palletisers	20	*	1 Jul 2010
Stretch wrappers (pallet wrappers)	15	*	1 Jul 2010
Inspection assets:
Checkweighers	10	*	1 Jul 2010
Vacuum seal testers	10	*	1 Jul 2010
Vision inspection assets (including cap inspection/rejection systems and label inspection machines)	6	*	1 Jul 2010
Packing assets:
Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers)	15	*	1 Jul 2010
Coding machines (including container coders and outer date coders)	7	*	1 Jul 2010
Hot melt adhesive (spot glue) applicators	10	*	1 Jul 2010
Label applicators	7	*	1 Jul 2010
Labellers	10	*	1 Jul 2010
Multipack machines	10	*	1 Jul 2010
Shrink sleeve applicators	15	*	1 Jul 2010
Shrinkwrappers	15	*	1 Jul 2010
Straw applicators	20	*	1 Jul 2010
Support assets:
Air compressors and receivers	20	*	1 Jul 2010
Bins, cages and hoppers	20	*	1 Jul 2010
Boilers	20	*	1 Jul 2010
Clean-in-place (CIP) system assets (including pipes, pumps and tanks)	15	*	1 Jul 2010
Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear)	10	*	1 Jul 2010
Conveyors (including augers, belt conveyors and bucket elevators)	15	*	1 Jul 2010
Fruit concentrate drum tippers	15	*	1 Jul 2010
Laboratory equipment:
Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers)	7	*	1 Jul 2010
Non-electronic	10	*	1 Jul 2010
Pasteurisation assets:
Pasteurisers (including heat exchangers)	15	*	1 Jul 2010
Tunnel pasteurisers	10	*	1 Jul 2010
Pipes	25	*	1 Jul 2010
Pumps:
Cavity pumps	10	*	1 Jul 2010
Others (including centrifugal pumps)	15	*	1 Jul 2010
Refrigeration assets (including compressors, cooling towers, condensers and pumps)	15	*	1 Jul 2010
Valves	10	*	1 Jul 2010
Water treatment filters:
Carbon filters	15	*	1 Jul 2010
Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters)	7	*	1 Jul 2010
UF membrane filters	5	*	1 Jul 2010
Weighbridges	20	*	1 Jul 2010
Tanks:
Blending and mixing tanks	25	*	1 Jul 2010
Debittering tanks	30	*	1 Jul 2010
Storage tanks:
Generally	30	*	1 Jul 2010
Jacketed	20	*	1 Jul 2010
Refrigerated	20	*	1 Jul 2010
Waste water storage/treatment tanks	20	*	1 Jul 2010
Jam, pickles and sauces manufacturing assets:
Filling and sealing assets:
Bottle rinsing machines	10	*	1 Jul 2018
Capping machines	15	*	1 Jul 2018
Denesters	10	*	1 Jul 2018
Filling machines (including aseptic, bucket and portion control)	15	*	1 Jul 2018
Jar de-palletisers	15	*	1 Jul 2018
Lid descramblers, cap sorters and hoppers	15	*	1 Jul 2018
Packaging assets:
Carton erecting, packing and closing machines (including cartoners)	12	*	1 Jul 2018
Labellers - see Table B Packaging machines
Palletisers	10	*	1 Jul 2018
Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines
Processing assets:
Brush finishers and pulper finishers	15	*	1 Jul 2018
Cookers	10	*	1 Jul 2018
Cooling tunnels (including water cooling tunnels)	15	*	1 Jul 2018
Micro filters	20	*	1 Jul 2018
Pasteurisers	15	*	1 Jul 2018
Pectin mixers	10	*	1 Jul 2018
Pipes and pipelines (including pigging)	15	*	1 Jul 2018
Tanks and vats (including blending, holding and mixing tanks)	15	*	1 Jul 2018
Quality control and inspection assets:
Metal detectors and camera vision scanners	10	*	1 Jul 2018
Support assets:
Accumulation tables and turntables	15	*	1 Jul 2018
Air compression assets (including air compressors, air dryers and air receivers)	10	*	1 Jul 2018
Boilers - see Table B Boilers
Conveyors	15	*	1 Jul 2018
Exhaust systems	10	*	1 Jul 2018
Heat exchangers	10	*	1 Jul 2018
Pumps (including cavity, diaphragm and lobe)	15	*	1 Jul 2018
Preserved fruit and vegetable manufacturing assets:
Filling and sealing assets:
Canning assets (including can loaders, closers and seamers)	10	*	1 Jul 2018
Capping machines:
Cappers	10	*	1 Jul 2018
Induction sealers	5	*	1 Jul 2018
Filling machines (including aseptic, bag in box, cup, direct and piston)	10	*	1 Jul 2018
Packaging assets:
Carton erecting, packing and closing machines (including cartoners)	15	*	1 Jul 2018
Labellers	10	*	1 Jul 2018
Palletisers and depalletisers - see Table B Packaging machines
Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines
Processing assets:
Blanchers and paste finishers (including bean and spaghetti)	12	*	1 Jul 2018
Concentrates and syrup assets (including centrifuges, decanters and syrupers)	15	*	1 Jul 2018
Cookers:
Rotary atmospheric sterilisers	20	*	1 Jul 2018
Rotary pressure sterilisers	10	*	1 Jul 2018
Static retorts	15	*	1 Jul 2018
Crushing mills	30	*	1 Jul 2018
Graders	15	*	1 Jul 2018
Peelers:
Chemical (including caustic)	10	*	1 Jul 2018
Mechanical (including ginacas and magnesium scrubbers)	5	*	1 Jul 2018
Pitters and repitters	20	*	1 Jul 2018
Slicers and resizers	15	*	1 Jul 2018
Tanks and vats (including blending, holding and mixing tanks)	15	*	1 Jul 2018
Quality control and inspection assets:
Colour sorters	10	*	1 Jul 2018
Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines
Support assets:
Bin tippers	20	*	1 Jul 2018
Control systems - see Table B Control systems and control system assets
Conveyors and elevators	15	*	1 Jul 2018
Filtration systems	15	*	1 Jul 2018
Pasteurisers (including heat exchangers)	10	*	1 Jul 2018
Pumps	10	*	1 Jul 2018

*Oil and fat manufacturing* *(11500)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean):
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 and monitoring assets:
Belt weighers	15	*	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 infrared analysers)	10	*	1 Jul 2012
Spectrophotometers	15	*	1 Jul 2012
Vacuum separators	10	*	1 Jul 2012
Seed samplers, hydraulic driven	10	*	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
Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil):
Preparatory and extraction assets:
Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens)	15	*	1 Jul 2017
Cookers	15	*	1 Jul 2017
Crushing and breaking assets (including grinders, flaking machines and seed crackers)	20	*	1 Jul 2017
Extruders (including expellers and screw presses)	15	*	1 Jul 2017
Filtration assets (including plate and frame presses and pressure leaf filters)	15	*	1 Jul 2017
Pipes and pipelines	20	*	1 Jul 2017
Tanks and vats	15	*	1 Jul 2017
Olive oil processing assets	15	*	1 Jul 2008
Packaging assets:
Bag sewers - see Table B Packaging machines
Capping machines	15	*	1 Jul 2012
Cartoning assets (including carton and case erecting, packing and closing machines)	15	*	1 Jul 2017
Coding machines	10	*	1 Jul 2012
Filling machines	20	*	1 Jul 2017
Labellers	10	*	1 Jul 2017
Palletisers and depalletisers	20	*	1 Jul 2012
Platform scales - see Table B Platform scales
Robots (pick and place packaging machines)	10	*	1 Jul 2012
Wrapping machines (including shrink and stretch wrappers)	15	*	1 Jul 2012
Quality control assets (including metal detectors and magnets)	10	*	1 Jul 2012
Receiving and storage assets:
Bins and containers	20	*	1 Jul 2017
Silos:
Conditioning/sealed	20	*	1 Jul 2017
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 2017
Support assets:
Control systems (excluding personal computers) - see Table B Control systems and control system assets
Cool rooms - see Table B Refrigeration assets
Forklifts - see Table B Forklifts
Generators - see Table B Power supply assets
Weighbridges - see Table B Weighbridges

*Grain mill product manufacturing* *(11610)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Flour milling assets:
Grain cleaning, milling and refining assets:
Extraction and evaporation assets:
Blowers, fans and evaporative coolers	15	*	1 Jul 2017
Control systems (dust collectors) - see Table B Control systems and control system assets
Cyclones and dust collectors	20	*	1 Jul 2017
Grain screen cleaners	12	*	1 Jul 2017
Gravity tables or separators	20	*	1 Jul 2017
Hammer mills	15	*	1 Jul 2017
Horizontal scourers	13	*	1 Jul 2017
Intake separators	20	*	1 Jul 2017
Intensive dampeners	20	*	1 Jul 2017
Plan sifters	20	*	1 Jul 2017
Purifiers	20	*	1 Jul 2017
Roller mills	20	*	1 Jul 2017
Rotary sieves	12	*	1 Jul 2017
Packaging assets:
Bag sewers - see Table B packaging machines
Carton erecting, packing and closing machines (including cartoners)	15	*	1 Jul 2017
Hoists	15	*	1 Jul 2017
Inspection equipment (including check weighers, metal detectors, counting machines etc) - see Table B Packaging machines
Label applicators	10	*	1 Jul 2017
Multihead and singlehead weighers - see Table B Packaging machines
Palletisers and depalletisers	15	*	1 Jul 2017
Vertical form fill and seal/volumetric fillers (including valve bag fillers)	15	*	1 Jul 2017
Weighers	25	*	1 Jul 2017
Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) - see Table B Packaging machines
Product and raw material handling and receiving assets:
Conveyors (including belt, chain, drag, screw)	15	*	1 Jul 2017
Elevators	20	*	1 Jul 2017
Silos:
Concrete	50	*	1 Jan 2004
Conditioning/sealed	20	*	1 Jul 2017
Flexible	10	*	1 Jul 2017
Galvanised	30	*	1 Jan 2004
Steel	40	*	1 Jan 2004
Weighbridges - see Table B Weighbridges
Quality control assets:
Laboratory testing equipment (including near infrared analysers)	10	*	1 Jul 2017
Test kitchen assets (including dough makers, breadmakers, ovens, provers)	10	*	1 Jul 2017
Test mills	25	*	1 Jul 2017
Malt manufacturing assets:
Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners)	15	*	1 Jul 2008
Barley and malt handling assets:
Augers, conveyors and elevators	15	*	1 Jul 2008
Silos:
Galvanised construction	30	*	1 Jul 2008
Steel construction	40	*	1 Jul 2008
Weighbridges/weighers	20	*	1 Jul 2008
Clean-in-place (CIP) system assets (including pipes, pumps and tanks)	15	*	1 Jul 2008
Control systems (excluding personal computers)	10	*	1 Jul 2008
Germination assets:
Above/below floor cleaning systems	15	*	1 Jul 2008
Aeration blowers	15	*	1 Jul 2008
Carbon dioxide (C O2) extraction units	15	*	1 Jul 2008
Loaders/unloaders/turners	15	*	1 Jul 2008
Vessels:
Concrete	40	*	1 Jul 2008
Rotating drums	20	*	1 Jul 2008
Stainless steel	25	*	1 Jul 2008
Kiln assets:
Fans	15	*	1 Jul 2008
Gas burners	15	*	1 Jul 2008
Heat exchanger systems	20	*	1 Jul 2008
Heat recovery systems	20	*	1 Jul 2008
Kilns:
Concrete	40	*	1 Jul 2008
Stainless steel	25	*	1 Jul 2008
Loaders/unloaders/turners	15	*	1 Jul 2008
Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps)	15	*	1 Jul 2008
Steeping assets:
Above floor/below floor cleaning systems	15	*	1 Jul 2008
Slurry tanks	25	*	1 Jul 2008
Steeping vessels:
Concrete	40	*	1 Jul 2008
Rotating drums	20	*	1 Jul 2008
Stainless steel	25	*	1 Jul 2008
Waste water treatment assets:
Aerators	20	*	1 Jul 2008
Blowers	20	*	1 Jul 2008
Clarifiers	20	*	1 Jul 2008
Digester/aeration tanks	25	*	1 Jul 2008
Reverse osmosis system assets	20	*	1 Jul 2008
Rice milling assets:
Grain cleaning, milling and refining assets:
Colour sorters	10	*	1 Jul 2017
De-stoners (including aspirators)	15	*	1 Jul 2017
Extraction and evaporation assets (including blowers, dust collectors, dryers, fans)	15	*	1 Jul 2017
Flow weighers	20	*	1 Jul 2017
Hullers	15	*	1 Jul 2017
Intake separators	20	*	1 Jul 2017
Length graders	20	*	1 Jul 2017
Paddy cleaners and pre-cleaners	20	*	1 Jul 2017
Paddy separators	15	*	1 Jul 2017
Plan sifters	20	*	1 Jul 2017
Thickness grading assets (including scalpers and rotary screens)	20	*	1 Jul 2017
Whiteners (including abrasive and friction whiteners)	15	*	1 Jul 2017
Packaging assets:
Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) - see Table B Packaging machines
Palletisers and depalletisers	15	*	1 Jul 2017
Weighers	20	*	1 Jul 2017
Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) - see Table B Packaging machines
Product and raw material handling and receiving assets:
Augers, conveyors and elevators	15	*	1 Jul 2017
Quality control assets:
Inspection equipment (including check weighers and metal detectors)	10	*	1 Jul 2017
Laboratory equipment (including moisture testing machines)	10	*	1 Jul 2017
Magnets	10	*	1 Jul 2017
Support assets:
Air compressors - see Table B Air compression assets generally (including air compressors, air dryers and air receivers)
Fumigation systems	15	*	1 Jul 2017

*Cereal and pasta product manufacturing* *(11620)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Ancillary assets:
Bin washers	15	*	1 Jul 2008
Blowers and fans:
Generally	25	*	1 Jul 2008
Used in materials handling	15	*	1 Jul 2008
Clean-in-place (CIP) systems	15	*	1 Jul 2008
Control systems (excluding personal computers)	10	*	1 Jul 2008
Dust collection assets (including cyclones)	20	*	1 Jul 2008
Extrusion die washers	5	*	1 Jul 2008
Racks and shelving	20	*	1 Jul 2008
Scales (electronic scales and load cells)	10	*	1 Jul 2008
Water chillers	20	*	1 Jul 2008
Water filtration and softening assets (including reverse osmosis assets)	15	*	1 Jul 2008
Cereal food manufacturing assets:
Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740)
Cold formed and nut based cereal bar manufacturing assets:
Cooling tunnels	20	*	1 Jul 2008
Enrobers	12 ½	*	1 Jul 2008
Guillotines	15	*	1 Jul 2008
Slab formers (sheeters)	15	*	1 Jul 2008
Slitters	15	*	1 Jul 2008
Spreaders	15	*	1 Jul 2008
Syrup cookers and kettles (including fire cookers)	15	*	1 Jul 2008
Tempering machines	15	*	1 Jul 2008
General cereal food processing assets:
Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers)	15	*	1 Jul 2008
Ovens (electric and gas-fired)	20	*	1 Jul 2008
Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets):
Coating assets (including coating applicators and drum coaters)	15	*	1 Jul 2008
Cookers	15	*	1 Jul 2008
Delumpers (lump breakers)	10	*	1 Jul 2008
Dryers:
Flite dryers	30	*	1 Jul 2008
Fluid bed dryers	20	*	1 Jul 2008
Others (including belt and coating dryers)	15	*	1 Jul 2008
Extruders	20	*	1 Jul 2008
Feeders (including loss-in-weight and screwtype feeders)	10	*	1 Jul 2008
Milling machines (including flaking mills, pellet mills and shredding mills)	20	*	1 Jul 2008
Steam preconditioners	10	*	1 Jul 2008
Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc)	12	*	1 Jul 2008
Pasta manufacturing assets:
Blenders and mixers	15	*	1 Jul 2008
Cooling assets (including chillers and coolers)	10	*	1 Jul 2008
Dryers	15	*	1 Jul 2008
Extrusion dies	2	*	1 Jul 2008
Fill preparation assets:
Cookers/kettles	15	*	1 Jul 2008
Mincers	15	*	1 Jul 2008
Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc)	12 ½	*	1 Jul 2008
Pasteurisers	15	*	1 Jul 2008
Product and raw material receiving and handling assets:
Aspirators	20	*	1 Jul 2008
Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc):
Mild and stainless steel	15	*	1 Jul 2008
Others (including plastic and fibreglass)	10	*	1 Jul 2008
Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders)	15	*	1 Jul 2008
Conveyors (including belt, bucket, roller and screw conveyors)	15	*	1 Jul 2008
Silos:
Steel	30	*	1 Jul 2008
Used for flour (semolina)	25	*	1 Jul 2008
Storage tanks (including jacketed tanks)	20	*	1 Jul 2008
Tipping stations (tote bin dumpers)	15	*	1 Jul 2008
Quality control assets:
Metal detectors	10	*	1 Jul 2008
X-ray detectors	5	*	1 Jul 2008

*Bakery product manufacturing* *(11710 to 11740)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies:
Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators)	15	*	1 Jan 2002
Automatic pan storage units	20	*	1 Jan 2002
Automatic product handling assets (including basket loaders and basket stackers)	15	*	1 Jan 2002
Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters)	20	*	1 Jan 2002
Conveyors:
Generally	15	*	1 Jan 2002
Infloor	12	*	1 Jan 2002
Cooling and refrigeration assets:
Cooling tunnels, tray and vacuum coolers	20	*	1 Jan 2002
Freezers (including blast freezer, plate freezer)	15	*	1 Jan 2002
Spiral coolers, spiral freezers	10	*	1 Jan 2002
Final provers (mechanical type)	15	*	1 Jan 2002
Final provers (rack type)	8	*	1 Jan 2002
Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers)	12 ½	*	1 Jan 2002
Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets)	15	*	1 Jan 2002
Ovens:
Rack ovens	8	*	1 Jan 2002
Tray type ovens (including swing tray)	20	*	1 Jan 2002
Tunnel ovens:
Generally	20	*	1 Jan 2002
Lidding systems	10	*	1 Jan 2002
Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers)	10	*	1 Jan 2002
Proof and bake systems:
Spiral oven	15	*	1 Jan 2002
Spiral prover	10	*	1 Jan 2002
Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers)	12 ½	*	1 Jan 2002
Slicers (including bread band slicers, cake slicers and reciprocating blade slicers)	10	*	1 Jan 2002
Storage, feeding and ingredient handling assets:
Blowers, flour sifters and grain soak systems	15	*	1 Jan 2002
Flour silos	25	*	1 Jan 2002
Weighers	10	*	1 Jan 2002

*Bakery product manufacturing (non-factory based)* *(11740)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Retail bread, biscuit, cake and pastry baking assets:
Bread slicers	7	*	1 Jan 2002
Bun dividers/rounders	8	*	1 Jan 2002
Fixed bowl spiral mixers	7	*	1 Jan 2002
Hydraulic dough dividers	7	*	1 Jan 2002
Moulders	8	*	1 Jan 2002
Ovens (convection)	8	*	1 Jan 2002
Ovens (multi-decked, rotating rack or static rack, rotating deck)	10	*	1 Jan 2002
Planetary mixers	7	*	1 Jan 2002
Provers/prover retarders	6	*	1 Jan 2002
Semi-automated baguette, bread and bread roll making assets	12	*	1 Jan 2002
Semi-automated doughnut making assets	8	*	1 Jan 2002

*Sugar manufacturing* *(11810)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Sugar milling assets:
Cane delivery assets:
Cane bin assets:
Rail bins	20	*	1 Jul 2011
Rail bin automatic coupling/de-coupling devices	12	*	1 Jul 2011
Road bins	12	*	1 Jul 2011
Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200)
Receival station assets:
Cane levellers	20	*	1 Jul 2011
Cane receival hoppers	25	*	1 Jul 2011
Tipplers	25	*	1 Jul 2011
Weighbridges	20	*	1 Jul 2011
Cane juice extraction assets:
Cane shredding machines (incorporating drives)	30	*	1 Jul 2011
Crushing mills (incorporating drives)	30	*	1 Jul 2011
Rotary juice screens	15	*	1 Jul 2011
Cane juice filtration and clarification assets:
Clarifiers	25	*	1 Jul 2011
Flash tanks	20	*	1 Jul 2011
Juice heaters	20	*	1 Jul 2011
Lime and mud storage bins	25	*	1 Jul 2011
Lime slakers	20	*	1 Jul 2011
Mud mixers/minglers	20	*	1 Jul 2011
Rotary vacuum mud filters	20	*	1 Jul 2011
Evaporation and crystallisation assets:
Centrifugals	25	*	1 Jul 2011
Crystallisers	20	*	1 Jul 2011
Evaporators	30	*	1 Jul 2011
Magma mixers	20	*	1 Jul 2011
Magma/massecuite distributors and receivers	20	*	1 Jul 2011
Massecuite re-heaters	20	*	1 Jul 2011
Seed vessels	20	*	1 Jul 2011
Sugar melters	20	*	1 Jul 2011
Vacuum pans	30	*	1 Jul 2011
Vapour condensers:
Mild steel	20	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Molasses storage assets:
Coolers	15	*	1 Jul 2011
Dams (earthworks only)	40	*	1 Jul 2011
Dam bladders and covers	12	*	1 Jul 2011
Tanks	30	*	1 Jul 2011
Power generation assets:
Ash filters (including rotary and horizontal belt vacuum filters)	15	*	1 Jul 2011
Bagasse handling assets:
Bagacillo collection systems	15	*	1 Jul 2011
Bagasse bins (incorporating stacking and reclaim systems)	30	*	1 Jul 2011
Other power generation assets - see Table A Electricity supply (26110 to 26400)
Sugar drying and storage assets:
Hoppers (weigh and feed)	25	*	1 Jul 2011
Lump breakers	15	*	1 Jul 2011
Rotary sugar dryers	25	*	1 Jul 2011
Sugar storage bins and silos	30	*	1 Jul 2011
Vibratory screens	15	*	1 Jul 2011
Support assets:
Air compression assets:
Air dryers	12	*	1 Jul 2011
Air receivers	20	*	1 Jul 2011
Compressors	12	*	1 Jul 2011
Packaged air compression systems	12	*	1 Jul 2011
Blowers and fans	15	*	1 Jul 2011
Control system assets:
Control cabinets and switchgear	10	*	1 Jul 2011
Instrumentation	10	*	1 Jul 2011
Programmable logic controllers (PLCs)	10	*	1 Jul 2011
Switchboards	20	*	1 Jul 2011
Variable speed drives (VSDs)	10	*	1 Jul 2011
Conveyors (including framework and enclosures)	20	*	1 Jul 2011
Conveyor belt weighers	15	*	1 Jul 2011
Dust collectors (including ducting, but excluding bagacillo collection systems)	20	*	1 Jul 2011
Heat exchangers	15	*	1 Jul 2011
Laboratory assets:
Cutter grinders	15	*	1 Jul 2011
Moisture determination ovens	10	*	1 Jul 2011
Polarimeters	10	*	1 Jul 2011
Rotary juice samplers	15	*	1 Jul 2011
Spectrometers	10	*	1 Jul 2011
Wet disintegrators	15	*	1 Jul 2011
Overhead cranes - see Table B Cranes
Piping and valves:
Piping:
Mild steel	15	*	1 Jul 2011
Non ferrous	20	*	1 Jul 2011
Stainless steel	25	*	1 Jul 2011
Valves	10	*	1 Jul 2011
Pumps	15	*	1 Jul 2011
Tanks (excluding molasses storage tanks):
Water storage tanks	25	*	1 Jul 2011
Other tanks:
Mild steel	20	*	1 Jul 2011
Plastic	15	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Water treatment and cooling assets:
Clarifiers	25	*	1 Jul 2011
Cooling and effluent ponds	40	*	1 Jul 2011
Cooling towers:
Field erected	25	*	1 Jul 2011
Packaged	15	*	1 Jul 2011
Ion exchange systems	15	*	1 Jul 2011
Sugar refining assets:
Affination assets:
Centrifugals	25	*	1 Jul 2011
Magma mixers	20	*	1 Jul 2011
Melter liquor screens	15	*	1 Jul 2011
Sugar melters	20	*	1 Jul 2011
Clarification and de-colourising assets:
Carbon regeneration kilns	15	*	1 Jul 2011
Clarifiers	25	*	1 Jul 2011
Deep bed filters	30	*	1 Jul 2011
De-colourising columns:
Carbon based	30	*	1 Jul 2011
Resin based	20	*	1 Jul 2011
Evaporation and crystallisation assets:
Centrifugals	25	*	1 Jul 2011
Evaporators	30	*	1 Jul 2011
Magma/massecuite distributors and receivers	20	*	1 Jul 2011
Vacuum pans	30	*	1 Jul 2011
Vapour condensers:
Mild steel	20	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Packaging assets:
Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines)	15	*	1 Jul 2011
Bottling assets:
Bottle capping, filling and unscrambling machines	15	*	1 Jul 2011
Syrup and treacle filter presses	15	*	1 Jul 2011
UV disinfectors	15	*	1 Jul 2011
Carton erecting, packing and closing machines (including cartoners)	15	*	1 Jul 2011
Case erecting, packing and closing machines (including casepackers)	15	*	1 Jul 2011
Inspection equipment (including check weighers, metal detectors, counting machines)	10	*	1 Jul 2011
Multihead and singlehead weighers	15	*	1 Jul 2011
Palletisers and de-palletisers	15	*	1 Jul 2011
Product identification labellers (including decorating, applicator and coding machines)	10	*	1 Jul 2011
Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines)	15	*	1 Jul 2011
Sugar receival, drying, screening, and storage assets:
Bins, hoppers and silos	30	*	1 Jul 2011
Lump breakers	15	*	1 Jul 2011
Rotary sugar dryers	25	*	1 Jul 2011
Sugar throwers	15	*	1 Jul 2011
Vibratory screens (including graders and scalpers)	15	*	1 Jul 2011
Support assets:
Air compression assets:
Air dryers	12	*	1 Jul 2011
Air receivers	20	*	1 Jul 2011
Compressors	12	*	1 Jul 2011
Packaged air compression systems	12	*	1 Jul 2011
Blowers and fans	15	*	1 Jul 2011
Boilers (packaged type only)	20	*	1 Jul 2011
Control system assets:
Control cabinets and switchgear	10	*	1 Jul 2011
Instrumentation	10	*	1 Jul 2011
Program logic controllers (PLCs)	10	*	1 Jul 2011
Switchboards	20	*	1 Jul 2011
Variable speed drives (VSDs)	10	*	1 Jul 2011
Conveyors (including framework and enclosures):
Packaging conveyors	15	*	1 Jul 2011
Other conveyors	20	*	1 Jul 2011
Cooling towers:
Field erected	25	*	1 Jul 2011
Packaged	15	*	1 Jul 2011
Dust collectors (including ducting)	20	*	1 Jul 2011
Heat exchangers	15	*	1 Jul 2011
Pipes and valves:
Pipes:
Mild steel	15	*	1 Jul 2011
Non ferrous	20	*	1 Jul 2011
Stainless steel	25	*	1 Jul 2011
Valves	10	*	1 Jul 2011
Pumps	15	*	1 Jul 2011
Refractometers	10	*	1 Jul 2011
Spectrometers	10	*	1 Jul 2011
Tanks:
Water storage tanks	25	*	1 Jul 2011
Other tanks:
Mild steel	20	*	1 Jul 2011
Plastic	15	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Weighbridges	20	*	1 Jul 2011

*Confectionery manufacturing* *(11820)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Chocolate making assets:
Conches	20	*	1 Jul 2016
Pre-refiners	12	*	1 Jul 2016
Refiners	10	*	1 Jul 2016
Tempering machines	15	*	1 Jul 2016
Enrobers (chocolate, coconut etc)	15	*	1 Jul 2016
Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc)	15	*	1 Jul 2016
Jelly and sugar lolly making assets:
Cleaners (brush and laser)	10	*	1 Jul 2016
Coating and dusting machines	15	*	1 Jul 2016
Depositors (including nozzle plates, pistons and pumps)	12	*	1 Jul 2016
Mouldboards and trays	7	*	1 Jul 2016
Oiling machines	15	*	1 Jul 2016
Starch conditioners	10	*	1 Jul 2016
Starch moguls	10	*	1 Jul 2016
Packaging assets:
Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc)	15	*	1 Jul 2016
Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc)	12	*	1 Jul 2016
Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc)	8	*	1 Jul 2016
Multihead and singlehead weighers	10	*	1 Jul 2016
Panning assets:
Belt panners	15	*	1 Jul 2016
Coating and polishing panners	20	*	1 Jul 2016
Sugar panners	12	*	1 Jul 2016
Support assets:
Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc)	15	*	1 Jul 2016
Cooling tunnels	17	*	1 Jul 2016
Cutters and guillotines	12	*	1 Jul 2016
Moulds	4	*	1 Jul 2016
Tanks and vats (chocolate, egg, syrup etc)	14	*	1 Jul 2016

*Prepared animal and bird feed manufacturing* *(11920)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Pet food manufacturing assets:
Dry process assets:
Batching systems	15	*	1 Jul 2013
Blowing systems	15	*	1 Jul 2013
Coating assets (including oil, tumble and vacuum coaters)	10	*	1 Jul 2013
Coolers (including counterflow, horizontal and vertical)	15	*	1 Jul 2013
Cooling systems (including fans and cyclones)	10	*	1 Jul 2013
Dehumidifying systems (including silo munters)	10	*	1 Jul 2013
Dosing systems (including liquid)	10	*	1 Jul 2013
Dryers	15	*	1 Jul 2013
Extruders	15	*	1 Jul 2013
Hammer mills	15	*	1 Jul 2013
Hoppers (including batch and surge)	15	*	1 Jul 2013
Mixers (including batch and paddle)	15	*	1 Jul 2013
Ovens (including horizontal, tunnel and vertical)	15	*	1 Jul 2013
Pre-conditioners	10	*	1 Jul 2013
Packaging assets:
Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines)	10	*	1 Jul 2013
Can and tray labelling assets	10	*	1 Jul 2013
Case erecting, packing and closing machines (including cartoners)	10	*	1 Jul 2013
Inspection equipment (including checkweighers, metal detectors, counting machines etc)	10	*	1 Jul 2013
Multihead and singlehead weighers	10	*	1 Jul 2013
Palletisers and depalletisers	15	*	1 Jul 2013
Robotic lid, tray and sealing assets	10	*	1 Jul 2013
Robotic pick and place assets	10	*	1 Jul 2013
Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines)	10	*	1 Jul 2013
Raw material receiving, storage and handling assets:
Chutes	15	*	1 Jul 2013
Conveyors (including belt, chain, drag, screw and walking beam conveyors)	15	*	1 Jul 2013
Elevators and distributors (including bucket and transfer elevators)	15	*	1 Jul 2013
Hoppers (including batch and weigh hoppers)	15	*	1 Jul 2013
Receival assets	15	*	1 Jul 2013
Screw and weigh belt feeders	10	*	1 Jul 2013
Silos	20	*	1 Jul 2013
Storage bins	20	*	1 Jul 2013
Tanks (including holding, liquid storage and water)	20	*	1 Jul 2013
Support assets:
Access platforms	20	*	1 Jul 2013
Air compressors and receivers	10	*	1 Jul 2013
Bins (including tippers and raw material bins)	15	*	1 Jul 2013
Boilers	20	*	1 Jul 2013
Cleaning systems (including vacuum)	15	*	1 Jul 2013
Contra shears and drum filters	10	*	1 Jul 2013
Control systems	10	*	1 Jul 2013
Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks)	15	*	1 Jul 2013
Effluent pumps	10	*	1 Jul 2013
Effluent screens and filters	10	*	1 Jul 2013
Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters)	15	*	1 Jul 2013
Fire prevention systems (incorporating fire protection system and water tanks)	20	*	1 Jul 2013
Laboratory and analysing assets (including probes and samplers)	10	*	1 Jul 2013
Pumps (including liquid feed)	10	*	1 Jul 2013
Racking	20	*	1 Jul 2013
Safety systems	20	*	1 Jul 2013
Waste water ponds	25	*	1 Jul 2013
Waste water treatment assets	20	*	1 Jul 2013
Weighing assets (including weigh cells, heads and hoppers)	10	*	1 Jul 2013
Wet process assets:
Air purification and recycling systems	10	*	1 Jul 2013
Basket tippers	10	*	1 Jul 2013
Blending, dicing and mincing assets	10	*	1 Jul 2013
Blowers	15	*	1 Jul 2013
Canning and tray assets (including closers and fillers)	10	*	1 Jul 2013
Chillers	15	*	1 Jul 2013
Cool rooms	15	*	1 Jul 2013
Cooling towers	15	*	1 Jul 2013
Cutting assets (including knife and blade assemblies)	10	*	1 Jul 2013
Dewatering assets	10	*	1 Jul 2013
Drying assets	15	*	1 Jul 2013
Extruders	15	*	1 Jul 2013
Freezers	15	*	1 Jul 2013
Frozen block warmers	10	*	1 Jul 2013
Gravy make-up stations	15	*	1 Jul 2013
Grinders	10	*	1 Jul 2013
Hoppers (including batch and surge)	15	*	1 Jul 2013
Mix slides and chutes	15	*	1 Jul 2013
Mixers (including batch and paddle)	15	*	1 Jul 2013
Pallet lifters and hoists	10	*	1 Jul 2013
Refrigeration compressors	15	*	1 Jul 2013
Retort cooking vessels	15	*	1 Jul 2013
Retort trays	15	*	1 Jul 2013
Seal thickness testing assets	10	*	1 Jul 2013
Slicing and shredding assets	10	*	1 Jul 2013
Stacking assets	15	*	1 Jul 2013
Prepared animal and bird feed manufacturing assets generally:
Batching, grinding and mixing assets:
Bins (including mash, outloading, surge, supply and raw material bins)	30	*	1 Jul 2012
Control systems (including batching systems)	10	*	1 Jul 2012
Dressers	10	*	1 Jul 2012
Drum magnets	10	*	1 Jul 2012
Evaporative coolers	10	*	1 Jul 2012
Grinders	10	*	1 Jul 2012
Hammer and roller mills	15	*	1 Jul 2012
Heating chambers (including coils and heat exchangers)	12	*	1 Jul 2012
Hoppers (including expansion, grinder, weigh and surge hoppers)	25	*	1 Jul 2012
Liquid tanks (including molasses and tallow)	20	*	1 Jul 2012
Load cells	10	*	1 Jul 2012
Mixers (including paddle, premix and ribbon screw)	20	*	1 Jul 2012
Pumps (including heat, molasses and water pumps)	7	*	1 Jul 2012
Rotary valves	15	*	1 Jul 2012
Shears	15	*	1 Jul 2012
Turn heads	20	*	1 Jul 2012
Drying, coating, cooling and addition assets:
Coating assets (including oil, tumble and vacuum coaters)	12	*	1 Jul 2012
Coolers (including counterflow, horizontal and vertical)	15	*	1 Jul 2012
Cooling fans and cyclones	10	*	1 Jul 2012
Dryers	15	*	1 Jul 2012
Injection systems (including tallow)	15	*	1 Jul 2012
Meters (including counterflow meters)	10	*	1 Jul 2012
Post pellet addition systems (incorporating mixers)	10	*	1 Jul 2012
Screening and sieving assets	10	*	1 Jul 2012
Vacuum pump and piping	15	*	1 Jul 2012
Liquid feed assets:
Augers, conveyors and elevators	7	*	1 Jul 2012
Bladders for molasses ponds	10	*	1 Jul 2012
Bulk bag hangers	10	*	1 Jul 2012
Covers for molasses ponds	10	*	1 Jul 2012
Hoppers	10	*	1 Jul 2012
Liners for tanks	5	*	1 Jul 2012
Micro scales	7	*	1 Jul 2012
Mixers	10	*	1 Jul 2012
Mixing tanks for clay and other products	15	*	1 Jul 2012
Pumps:
Acid and urea pumps	3	*	1 Jul 2012
Heat, molasses and water pumps	10	*	1 Jul 2012
Silos (including polyvinylchloride (PVC) and steel construction)	15	*	1 Jul 2012
Storage tanks (including polyvinylchloride (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
Salt manufacturing and refining assets - see Table A Basic inorganic chemical manufacturing (18130)
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

*Other food product manufacturing n.e.c.* *(11990)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
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 (PLCs) and variable speed drives (VSDs))	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 Refrigeration assets
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
Peanut processing assets:
Aeration units	15	*	1 Jul 2009
Aspirators	10	*	1 Jul 2009
Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc)	15	*	1 Jul 2009
Blanchers	10	*	1 Jul 2009
Cleaning assets:
De-stoners and gravity separators	20	*	1 Jul 2009
Pre-cleaners (intake cleaners)	15	*	1 Jul 2009
Control systems	10	*	1 Jul 2009
Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors)	10	*	1 Jul 2009
Dust collection assets (including ductwork, dust collectors, extraction fans etc)	20	*	1 Jul 2009
Fryers	10	*	1 Jul 2009
Granulators	12	*	1 Jul 2009
Laboratory assets:
Generally	10	*	1 Jul 2009
Laboratory analysers	5	*	1 Jul 2009
Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors)	15	*	1 Jul 2009
Ovens (including roasters and dryers)	10	*	1 Jul 2009
Packaging assets (including packers, palletisers, shrink wrappers and strapping machines)	10	*	1 Jul 2009
Peanut oil crushing assets:
Cookers	15	*	1 Jul 2009
Screw presses/expeller presses	13	*	1 Jul 2009
Quality control assets:
Magnets and magnetic separators	7	*	1 Jul 2009
Metal detectors	10	*	1 Jul 2009
X-ray units	5	*	1 Jul 2009
Refrigeration units	20	*	1 Jul 2009
Salt manufacturing and refining assets - see Table A Basic inorganic chemical manufacturing (18130)
Sampling assets:
Sample grinders and shellers	10	*	1 Jul 2009
Sieve tables and picking belt decks	20	*	1 Jul 2009
Moisture meters	5	*	1 Jul 2009
Scales	5	*	1 Jul 2009
Shellers	20	*	1 Jul 2009
Silos (metal)	30	*	1 Jul 2009
Sorting and sizing assets:
Electronic/laser sorters (including colour sorters)	10	*	1 Jul 2009
Generally (including vibrating sieves, shaker decks and sizing shakers)	20	*	1 Jul 2009
Tipping units	20	*	1 Jul 2009
Transformers	40	*	1 Jul 2009
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

*Soft drink, cordial and syrup manufacturing* *(12110)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
De-aerated water system assets (including pipes, pumps and tanks)	20	*	1 Jul 2009
Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters)	15	*	1 Jul 2009
Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400)
Ice manufacturing assets (excluding dry ice manufacturing assets):
Ammonia tank liquid receivers	20	*	1 Jul 2016
Compressors	12	*	1 Jul 2016
Condensers and cooling towers	10	*	1 Jul 2016
Ice cabinets:
Display merchandisers	5	*	1 Jul 2016
Hydraulic lift trailers	10	*	1 Jul 2016
Mobile ice boxes	7	*	1 Jul 2016
Ice makers	25	*	1 Jul 2016
Support assets:
Augers	20	*	1 Jul 2016
Bagging assets (including air compressors, baggers, sealers etc)	8	*	1 Jul 2016
Block pressers	10	*	1 Jul 2016
Conveyors (including elevators, conveyors and belts)	10	*	1 Jul 2016
Ice rake assemblies	8	*	1 Jul 2016
Ice storage bins, feed bins and rake bins	20	*	1 Jul 2016
Packaging assets:
Filling and sealing assets:
Capping machines	15	*	1 Jul 2009
Container dryers (incorporating air knives and blowers)	10	*	1 Jul 2009
Cooling and warming tunnels	10	*	1 Jul 2009
Filling machines (including bag in box fillers, cup fillers and aseptic fillers)	20	*	1 Jul 2009
Induction sealers	10	*	1 Jul 2009
Inspection machines	10	*	1 Jul 2009
Handling assets:
Bottle and can rinsing machines	20	*	1 Jul 2009
Depalletisers	20	*	1 Jul 2009
Pallet binders	10	*	1 Jul 2009
Palletisers	20	*	1 Jul 2009
Strap cutting machines	10	*	1 Jul 2009
Stretch wrappers	15	*	1 Jul 2009
Packing assets:
Carton packers	15	*	1 Jul 2009
Coding machines (including container coders and outer date coders)	7	*	1 Jul 2009
Label applicators	7	*	1 Jul 2009
Labellers	15	*	1 Jul 2009
Multipack machines	10	*	1 Jul 2009
Shrink wrappers	15	*	1 Jul 2009
Tunnel pasteurisers	10	*	1 Jul 2009
Support assets:
Additive dosing systems assets (including pipes, pumps and tanks)	20	*	1 Jul 2009
Air compressors and receivers	20	*	1 Jul 2009
Boilers	20	*	1 Jul 2009
Carbonators (including controls, pumps and valves)	20	*	1 Jul 2009
Centrifuges	15	*	1 Jul 2009
Clean-in-place system (CIP) assets (including pipes, pumps and tanks)	15	*	1 Jul 2009
Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear)	10	*	1 Jul 2009
Conveyers	15	*	1 Jul 2009
Heat exchangers	15	*	1 Jul 2009
Laboratory equipment	10	*	1 Jul 2009
Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps)	15	*	1 Jul 2009
Pipes	25	*	1 Jul 2009
Pumps	15	*	1 Jul 2009
Syrup preparation assets (including tanks)	15	*	1 Jul 2009
Valves	10	*	1 Jul 2009
Waste water treatment assets:
Aerators	20	*	1 Jul 2009
Anaerobic bio gas system assets	25	*	1 Jul 2009
Blowers	20	*	1 Jul 2009
Clarifiers	20	*	1 Jul 2009
Digester/aeration tanks	25	*	1 Jul 2009
Reverse osmosis system assets	20	*	1 Jul 2009
Weighers	20	*	1 Jul 2009
Tanks:
Hot water	25	*	1 Jul 2009
Liquid carbon dioxide (C0 ₂ ) storage	20	*	1 Jul 2009
Storage:
Chemical storage	20	*	1 Jul 2009
Generally	30	*	1 Jul 2009

*Beer manufacturing (except non-alcoholic beer)* *(12120)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Beer filtration assets:
Beer filters	20	*	1 Jul 2008
Filter media make up assets	20	*	1 Jul 2008
Mash filters	20	*	1 Jul 2008
Brewing assets:
Grist hoppers	25	*	1 Jul 2008
Mash tuns	25	*	1 Jul 2008
Lauter tuns	25	*	1 Jul 2008
Spent grains transfer system assets	20	*	1 Jul 2008
Wort kettles	25	*	1 Jul 2008
Whirlpool vessels	25	*	1 Jul 2008
Cellaring assets:
Carbonators (including controls, pumps and valves)	20	*	1 Jul 2008
Centrifuges	15	*	1 Jul 2008
De-aerated water system assets (including pipes, pumps and tanks)	20	*	1 Jul 2008
Yeast filters/dryers	15	*	1 Jul 2008
Yeast propagators	20	*	1 Jul 2008
Malt handling and cleaning assets:
Augers/conveyers and elevators	15	*	1 Jul 2008
Dust extractors	20	*	1 Jul 2008
Grain cleaning assets (including screeners, destoners and magnetic separators)	20	*	1 Jul 2008
Malt milling machines (including hammer and roller mills)	20	*	1 Jul 2008
Silos:
Galvanised construction	30	*	1 Jul 2008
Steel construction	40	*	1 Jul 2008
Weighers	20	*	1 Jul 2008
Packaging assets:
Bottle and can filling and sealing assets:
Filling machines	20	*	1 Jul 2008
Inspection machines	10	*	1 Jul 2008
Bottle and can handling assets:
Bottle and can rinsing machines	20	*	1 Jul 2008
Depalletisers	20	*	1 Jul 2008
Palletisers	20	*	1 Jul 2008
Bottle and can packing assets:
Carton packers	15	*	1 Jul 2008
Date coders	7	*	1 Jul 2008
Labellers	15	*	1 Jul 2008
Multipack machines	10	*	1 Jul 2008
Outer date coders	7	*	1 Jul 2008
Shrink wrappers	15	*	1 Jul 2008
Tunnel pasteurisers	10	*	1 Jul 2008
Conveyers	15	*	1 Jul 2008
Keg line assets:
Capping machines	15	*	1 Jul 2008
Coding machines	7	*	1 Jul 2008
External washing machines	20	*	1 Jul 2008
Internal washer and filler machines	20	*	1 Jul 2008
Kegs (stainless steel)	15	*	1 Jul 2013
Pasteurisers	20	*	1 Jul 2008
Support assets:
Additive and hops dosing systems assets (including pipes, pumps and tanks)	20	*	1 Jul 2008
Air compressors and receivers	20	*	1 Jul 2008
Boilers	20	*	1 Jul 2008
Carbon dioxide (C0 ₂ ) recovery system assets:
Gas collection and storage assets (including pipes bladders and tanks)	25	*	1 Jul 2008
Gas processing assets	20	*	1 Jul 2008
Vaporisation system assets	20	*	1 Jul 2008
Clean-in-place system (CIP) assets (including pipes, pumps and tanks)	15	*	1 Jul 2008
Control system assets (excluding personal computers)	10	*	1 Jul 2008
Heat exchangers	15	*	1 Jul 2008
Refrigeration assets (including compressors, condensers, evaporators and pumps)	15	*	1 Jul 2008
Pipes	25	*	1 Jul 2008
Pumps	15	*	1 Jul 2008
Valves	10	*	1 Jul 2008
Vapour condensers	15	*	1 Jul 2008
Waste water treatment assets:
Aerators	20	*	1 Jul 2008
Anaerobic bio gas system assets	25	*	1 Jul 2008
Blowers	20	*	1 Jul 2008
Clarifiers	20	*	1 Jul 2008
Digester/aeration tanks	25	*	1 Jul 2008
Reverse osmosis system assets	20	*	1 Jul 2008
Tanks:
Beer fermentation and storage	30	*	1 Jul 2008
Chemical storage	20	*	1 Jul 2008
Cold service storage	25	*	1 Jul 2008
Condensate collection	25	*	1 Jul 2008
Hot service storage	25	*	1 Jul 2008
Liquid carbon dioxide (C0 ₂ ) storage	20	*	1 Jul 2008
Trub	25	*	1 Jul 2008
Yeast storage	25	*	1 Jul 2008

*Spirit manufacturing* *(12130)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Barrels, tanks and tuns:
Barrels or casks (wooden):
Capacity greater than 150 litres	10	*	1 Jul 2018
Capacity of 150 litres or less	4	*	1 Jul 2018
Fermenters, washbacks, vats and holding tanks	25	*	1 Jul 2018
Intermediate bulk containers (IBC)	8	*	1 Jul 2018
Mash tuns and

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Taxation Ruling

TR 2022/1

Income tax: effective life of depreciating assets (applicable from 1 July 2022)

Manufacturing - (11110 to 25990)