Taxation Ruling

TR 2019/5

Income tax: effective life of depreciating assets (applicable from 1 July 2019)

  • Please note that the PDF version is the authorised version of this ruling.
    This Ruling, which applies from 1 July 2019, replaces TR 2018/4 (see paragraph 5 of this Ruling for further details).

Contents Para
LEGALLY BINDING SECTION:
 
Summary - what this Ruling is about
Previous Ruling
Ruling
Date of effect
NOT LEGALLY BINDING SECTION:
 
Appendix 1: Explanation
Appendix 2: Detailed contents list
Schedule:
 
ANZSIC categories
Table A
Table B

Ruling

Preamble

Exclamation Relying on this Ruling

This publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953.

If this Ruling applies to you, and you correctly rely on it, we will apply the law to you in the way set out in this Ruling. That is, you will not pay any more tax or penalties or interest in respect of the matters covered by this Ruling.

Further, if we think that this Ruling disadvantages you, we may apply the law in a way that is more favourable to you.

Summary - what this Ruling is about

1. This Ruling explains the methodology used by the Commissioner of Taxation to make a determination of the effective life of depreciating assets under section 40-100 of the Income Tax Assessment Act 1997 (ITAA 1997).[1]

2. The effective life of a depreciating asset is used to work out the asset's decline in value (depreciation for income tax purposes).[2] The Commissioner makes the effective life determination having regard to the period the depreciating asset can be used for a purpose specified in subsection 40-100(5) (a specified purpose[3]), one of which is use for a taxable purpose. A deduction may be available under Division 40 for the depreciating asset's decline in value, to the extent that the asset is used for a taxable purpose (see section 40-25).

3. Tables A and B of this Ruling list the effective life determinations made to date.

4. You may choose to use the Commissioner's determination of the effective life of a depreciating asset or you may make your own estimate (see section 40-95). This Ruling's explanation of the methodology used by the Commissioner to make a determination of effective life may assist taxpayers who make their own estimate of the effective life of a depreciating asset.

Previous ruling

5. This Ruling replaces Taxation Ruling TR 2018/4 Income tax: effective life of depreciating assets (applicable from 1 July 2018), which is withdrawn from 1 July 2019. Where the Commissioner's views in that Ruling still apply, they are incorporated into this Ruling.

Ruling

Effective life determination

6. The Commissioner has made a determination of the effective life of certain depreciating assets which takes effect from 1 July 2018. This determination has been incorporated into Tables A and B of this Ruling.

7. The date from which an effective life determined by the Commissioner applies is set out in the fourth column of Tables A and B .

Effective life applicable

8. If you first use a depreciating asset or have it installed ready for use within five years of the time (the relevant time):

·
you entered into the contract to acquire it
·
you started to construct it, or
·
you otherwise acquired it,

the effective life that applies is the one in force at the relevant time (see section 40-95).

9. If you do not start to use a depreciating asset or have it installed ready for use within the five year period, the effective life that applies is the one in force at the date you first use the depreciating asset or have it installed ready for use for any purpose (see section 40-95).

How to use Tables A and B

10. Table A is an industry category table. It lists assets that are specific to a particular industry or for which a particular effective life is appropriate because of the way the asset is used in that industry. Industry headings in Table A are generally drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) codes.

·
You can only use the Table A entries for a listed industry if you are a participant of that industry.
·
If an asset either corresponds exactly to a description in Table A for the industry in which it is used or it satisfies the general description of an asset used in the functional process of that industry, the effective life is the life specified.
·
If the particular asset is not listed under your industry heading in Table A , either specifically or under a general functional group or class, you can use a relevant effective life shown in Table B .

11. Table B is an asset category table which covers assets generally.

·
Taxpayers in an industry can only use Table B entries if the particular asset is not listed under the relevant industry heading in Table A .
·
If you do not use the asset in an industry specified in Table A and the asset corresponds to a description in Table B , the effective life is the life specified for that description.

12. You must be satisfied that an asset is a depreciating asset[4] before using an effective life determination in either Table A or B . An asset that is a depreciating asset for a particular taxpayer or industry may not necessarily be a depreciating asset for another taxpayer or industry.

13. If a particular asset is not listed in either Table A or B , it means the Commissioner has not made a determination of its effective life. You will need to work out its effective life yourself (see section 40-105 and paragraphs 46 to 49 of this Ruling).

To find an asset for a particular asset category, go to Effective lives (Industry category)

To find an asset using an alphabetical listing, go to Effective lives (By asset)

Date of effect

14. This Ruling applies from 1 July 2019. However, the Ruling does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Ruling.

Appendix 1 - Explanation

ExclamationThis Appendix is provided as information to help you understand how the Commissioner's view has been reached. It does not form part of the binding public ruling.

15. This Ruling is issued as part of an ongoing review of the Commissioner's effective life determinations.

16. Tables A and B are periodically updated to incorporate further effective life determinations made by the Commissioner as a result of effective life reviews. We consult industry bodies and interested taxpayers during effective life reviews. In some instances, we use reports prepared by independent consultants. An independent review panel also checks each review process to confirm the level of industry consultation was appropriate. The panel typically comprises representatives from the Corporate Tax Association, Chartered Accountants Australia and New Zealand, Australian Finance Industry Association and the Australian Taxation Office.

17. The Commissioner has made a determination of the effective life of certain depreciating assets in Tables A and B to take effect from 1 July 2019. The Table A assets in the new determination are assets used in the following industries and industry activities:

·
banking, building society and credit union operations
·
creative and performing arts activities - performing dogs
·
residential property operators
·
retirement village and accommodation for the aged operation
·
scientific testing and analysis services - mineral processing and metallurgical laboratory
·
wholesale trade.

18. The new determination also withdraws or amends some entries in Tables A and B . These changes are also incorporated into the tables.

19. The removal of assets from Tables A or B does not indicate that the Commissioner no longer considers them to be depreciating assets. In some cases, it is due to the difficulties in determining an appropriate effective life that accurately reflects all the facts and circumstances particular to that asset. In these cases, you need to work out its effective life yourself (see section 40-105 and paragraphs 46 to 49 of this Ruling).

20. An asset that is a depreciating asset for a particular taxpayer or industry may not necessarily be a depreciating asset for another taxpayer or industry. This is typically the case where the asset is an improvement to land. For example, effective lives have been determined for swimming pools in Table B . However, these effective life determinations only apply to the swimming pools that are used as plant in a business. A residential property owner cannot use these effective life determinations because a swimming pool used in a residential rental property setting is not plant (and not a depreciating asset) to which Division 40 applies.

How does the Commissioner determine the effective life of a depreciating asset?

21. The Commissioner makes a determination of the effective life of a depreciating asset by estimating the period (in years, including fractions of years) the asset can be used by any entity for a specified purpose. If relevant for the asset, the Commissioner:

(a)
assumes it will be subject to wear and tear at a rate that is reasonable for the Commissioner to assume
(b)
assumes it will be maintained in reasonably good order and condition, and
(c)
has regard to the period within which it is likely to be scrapped, sold for no more than scrap value, or abandoned (see section 40-100).

22. In determining an effective life, the Commissioner considers the factors listed in paragraph 23 of this Ruling. The list is not exhaustive. For example, in determining the effective life of horticultural plants, issues such as crop management techniques (crop regeneration and topworking or reworking where trees are cut back to the stump) were taken into account along with the listed factors. Where appropriate, each factor is considered based on historical information and future expectations. No single factor is necessarily conclusive and the relative importance of each varies depending on the asset.

23. The factors the Commissioner considers include:

·
physical life
·
manufacturing specifications and engineering information
·
use of the asset in a particular industry
·
use of the asset in different industries
·
industry standards
·
repairs and maintenance
·
retention period
·
obsolescence
·
scrapping or abandonment practices
·
lease periods
·
financial analysis, and
·
market value.

Physical life

24. An asset can be used while it continues to have a physical life, that is, until it is physically exhausted.

25. An effective life determination is an estimate of the period the asset can be used by any entity for a specified purpose. Often an asset is not used for a specified purpose for the whole of its physical life. For example, an asset may be retired from use for a specified purpose but be retained as a source of spare parts. In this instance, the effective life ends when the asset is retired.

26. An asset's physical life can be seen as the outer limit of its effective life. This is a useful starting point for analysing the factors to be considered in determining the effective life of the asset.

Manufacturing specifications and engineering information

27. The effective life of a new asset cannot be based solely on evidence of past use of the asset. The current design may differ for various reasons including advances in technology and different construction materials. Analysing manufacturing specifications and engineering information for the new asset is important when estimating its effective life.

Use of the asset in a particular industry

28. How intensively an asset is used in an industry would have a direct impact on the asset's effective life. In establishing the industry norm, the relevant industry is consulted where possible.

Use of the asset in different industries

29. The use of an asset in different industries is another important factor. For example, using a car in the taxi industry would subject the car to more wear and tear than using a car in another industry. The effective life determined by the Commissioner in each industry would be different, reflecting that different use.

Industry standards

30. Industry standards and regulations may dictate when a particular asset must be retired from use in an industry.

31. There may also be industry standards and regulations that set the level of repairs and maintenance that must be carried out.

Repairs and maintenance

32. It might be suggested that the life of an asset can be extended indefinitely if there is unlimited expenditure on repairs and maintenance. However, paragraph 40-100(6)(b) requires the Commissioner to assume that an asset will be maintained only in reasonably good order and condition. Therefore, an asset's effective life is generally limited by the period it is economic to maintain the asset, even though it is still possible to continue repairs and maintenance to keep it operational.

33. An asset can be subject to such a level of repairs and maintenance that it has been wholly or substantially physically replaced. In those circumstances, the effective life of the asset is considered to have ended and a new asset to have come into place.

Retention period

34. The effective life of an asset is the total period it can be used by any entity for a specified purpose. The retention period is the time a particular taxpayer expects to hold a depreciating asset for any purpose. For example, it is common practice in some businesses to dispose of a car after it has been driven a pre-determined number of kilometres. That would be the retention period for that taxpayer. The effective life of the car, however, would end only when the car cannot be used by any taxpayer for a specified purpose.

Obsolescence

35. The Commissioner considers obsolescence when determining the effective life of an asset.

36. An asset may become obsolete because of commercial or technological reasons.

37. Commercial obsolescence may occur if demand for the goods produced by the asset stops because consumers choose not to buy them, or Government regulation affects market demand. It may also occur if the raw material the asset processes becomes unavailable.

38. Technological obsolescence may occur when technology advances and another asset becomes better suited for the relevant purpose for which an existing asset is used. Even so, an asset's effective life does not necessarily end with each technological advance. A taxpayer can still use an asset for a specified purpose even though a newer model exists.

39. There are two types of commercial and technological obsolescence - one can be predicted at the time the asset is first used and one is unpredictable and emerges later. Unpredictable obsolescence cannot be taken into account when estimating effective life. Predicted obsolescence would only be taken into account if it is expected with a high level of certainty across a majority of users.

40. Taxpayers faced with predicted obsolescence that would arise only because of their particular use of the asset may choose to work out the effective life of the asset themselves, rather than adopt the effective life determined by the Commissioner.

Scrapping or abandonment practices

41. Once a taxpayer has scrapped or abandoned an asset, it is presumed it can no longer be used by anyone for a specified purpose. The scrapping of an asset can demonstrate that the asset is either physically exhausted or obsolete. The abandonment of an asset can demonstrate that it is too difficult or costly to remove it from its place of operation.

42. This factor is only relevant to the Commissioner's determination of the effective life of an asset if a general scrapping or abandonment practice can be established across users of the asset.

Lease periods

43. Effective life is the period a depreciating asset can be used by any entity for a specified purpose, so it is unlikely that an asset would be leased for a period greater than its effective life. This generally suggests that the effective life of an asset is no shorter than the period it is leased.

Financial analysis

44. As with lease periods, economic or financial analysis indicating the period over which an asset is intended for use suggests the effective life is no shorter than that period. In many instances, the analysis may only reflect the capital cost recovery period, or the term of a contract, when the asset may in fact be used for a specified purpose by any entity for a much longer time.

Market value

45. The defining character of a depreciating asset is that its market value actually falls, or is expected to fall, over time. Therefore, analysing the decline of market value of an asset class is important to the determination of the asset's effective life.

Working out your own effective life

46. The Commissioner only takes account of normal industry practice when estimating effective life. Taxpayers who choose to self-assess, however, can take account of their own particular circumstances of use (see section 40-105).

47. The Commissioner only makes determinations of the effective life of new assets. If you purchase a second-hand asset where its condition justifies a shorter life than that determined by the Commissioner, you can self-assess. A taxpayer who self-assesses the effective life of a depreciating asset acquired after 11.45am, by legal time in the Australian Capital Territory, on 21 September 1999 is no longer required to assume that it is new.

48. Taxpayers can recalculate the effective life of a depreciating asset if the effective life used is no longer relevant because of changed circumstances relating to the use of the asset (see section 40-110). An example could be an unpredicted obsolescence or more or less rigorous use than anticipated.

49. For some assets, you do not have a choice to work out the effective life yourself or use an effective life determined by the Commissioner. In addition, the effective life of these assets cannot be recalculated. The choice is not generally available:

·
for most intangible depreciating assets (see subsection 40-95(7))
·
if a depreciating asset was acquired from an associate who claimed, or could have claimed, deductions for the asset's decline in value (see subsection 40-95(4))
·
for a depreciating asset that you started to hold but the user of the asset did not change or is an associate of the former user; for example, under a sale and leaseback arrangement (see subsection 40-95(5)), and
·
if there has been rollover relief (see subsection 40-345(2)).

Capped lives

50. Where a capped life for a depreciating asset is available (see section 40-102), the asset is marked in Tables A or B with a hash (#) in the third column.

51. From the 2012-13 income year, a capped life of 10 years is available for eligible shipping vessels but only if certain conditions are met (see subsections 40-102(4) and (4A)).

52. These conditions mean that not all shipping vessels listed under the Water transport and support services (48100 to 48200 and 52110 to 52190) sub-category in Table A will be eligible for the capped life at any given time.

53. For this reason, no shipping vessels have been marked with a hash (#) in the third column of Table A as would occur with other assets that have no additional eligibility requirements for a capped life.

54. Taxpayers need to determine if a particular shipping vessel they hold meets the eligibility requirements of subsections 40-102(4) and (4A) to determine if the capped life can be applied.

Accelerated depreciation for primary producers

55. Primary producers can claim an immediate deduction for capital expenditure they incur on the construction, manufacture, installation or acquisition of a fodder storage asset where the expense is incurred:

(a)
on or after 19 August 2018, or
(b)
before 19 August 2018 and the asset was first used or installed ready for use on or after 19 August 2018.

56. Fodder storage assets continue to be depreciated over three years if the capital expenditure was incurred at or after 7.30pm, by legal time in the Australian Capital Territory, on 12 May 2015 and before 19 August 2018.

57. A fodder storage asset is an asset that is primarily and principally for the purpose of storing fodder. The asset is marked in Table A with a plus (+) in the third column.

58. A primary producer's expenditure on a fodder storage asset must have been incurred primarily and principally for use in a primary production business they conduct on land in Australia.

59. Generally, no deduction is available under the primary production accelerated depreciation rules for capital expenditure incurred for acquiring a second-hand fodder storage asset. However, if it can be shown that no one else has deducted or could deduct an amount, in any income year, for earlier capital expenditure on the construction, manufacture or previous acquisition of the asset, a deduction may be available.

Decline in value calculation

60. The effective life shown in Tables A or B is a component of the formula under which the decline in value of the depreciating asset is calculated.[5]

New and reviewed effective lives

61. Assets already reviewed as part of the ongoing review of the Commissioner's effective life determinations are marked with an asterisk (*) in the third column of Tables A and B .

Important terms and definitions in Tables A and B

62. The terms 'freestanding' and 'fixed' describe certain residential rental property assets listed in Table A . 'Freestanding' is also used in Table B for 'light fittings and freestanding lights'. For the purposes of the determination of the effective life of such assets, the terms have the following meanings:


Freestanding - are items designed to be portable or movable; any attachment to the premises is only for the item's temporary stability.

Fixed - are items annexed or attached by any means (for example screws, nails, bolts, glue, adhesive, grout or cement) but not merely for temporary stability.

63. The terms 'environmental control structure' and 'protective structure' are used to describe certain agricultural assets listed in Table A. For the determination of effective life of such assets, the terms have the following meanings:


Environmental control structure - is a structure designed to provide a protective environment within which the operator is able to monitor and manipulate factors influencing the growing environment. This includes factors such as temperature, humidity, air movement, light, water and pests to enable the greatest efficiency in producing the desired product.

Protective structure - is a structure used primarily and principally for protecting a growing product from one or more natural elements such as sun, hail, birds and wind.

64. The terms 'including', 'includes' and 'incorporating' have been used in describing certain assets in Tables A and B . Where used, the terms have the following meanings:


Including or includes - when an entry is described as 'including' or 'includes' other items, these other items are separate assets, each with the same effective life. For example, the entry 'Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps)' indicates that chillers, compressors, condensers, evaporative coolers and pumps are separate assets within the class of refrigeration assets, all of which have the specified effective life.

Incorporating - when an entry is described as 'incorporating' other items, these other items are not separate assets but are merely components of the one single asset being described. For example, the entry 'Conveyor systems (incorporating structures, belts, gearboxes and motors)' indicates that the structures, belts, gearboxes and motors are components of the one asset, the conveyor system.

65. The terms 'hire cars' and 'rental cars' have been used to describe certain assets in Tables A and B . For the determination of effective life of such assets, the terms have the following meanings:


Hire car - is a passenger car hired with a driver, not being a taxi.

Rental car - is a passenger car hired, leased or rented for short-term use without a driver.

Appendix 2 - Detailed contents list

66. The following is a detailed contents list for this Ruling.

Paragraph
Summary - what this Ruling is about 1
Previous ruling 5
Ruling 6
Effective life determination 6
Effective life applicable 8
How to use Tables A and B 10
Date of effect 14
Appendix 1 - Explanation 15
How does the Commissioner determine the effective life
of a depreciating asset? 21
Physical life 24
Manufacturing specifications and engineering information 27
Use of the asset in a particular industry 28
Use of the asset in different industries 29
Industry standards 30
Repairs and maintenance 32
Retention period 34
Obsolescence 35
Scrapping or abandonment practices 41
Lease periods 43
Financial analysis 44
Market value 45
Working out your own effective life 46
Capped lives 50
Accelerated depreciation for primary producers 55
Decline in value calculation 60
New and reviewed effective lives 61
Important terms and definitions in Tables A and B 62
Appendix 2 - Detailed contents list 66
Schedule - ANZSIC categories in Table A Page 16
Schedule - Table A as at 1 July 2019 Page 21
Schedule - Table B as at 1 July 2019 Page 267

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

ANZSIC categories in Table A

AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) 21
Agriculture 23
Aquaculture 40
Beef cattle farming 33
Beef cattle feedlots 34
Coffee, olive and tree nut growing 31
Dairy cattle farming 35
Fishing 42
Forestry and logging 41
Fruit growing 30
Mushroom growing 28
Nursery and floriculture production 26
Other agriculture and fishing support services 42
Pig farming 39
Poultry farming for breeding, eggs and meat 37
Poultry hatcheries 38
Sheep farming 32
Vegetable growing (under cover) 28
Vegetable growing (outdoors) and sugar cane growing 29
MINING (06000 to 10900) 43
Coal mining 47
Construction material mining 54
Gold ore mining 52
Iron ore mining 51
Mineral sand mining 52
Mineral exploration services 55
Nickel ore mining 53
Oil and gas extraction 48
Other mining support services 55
Petroleum exploration services 54
MANUFACTURING (11110 to 25990) 57
Alumina production 159
Aluminium smelting 160
Bakery product manufacturing 81
Bakery product manufacturing (non-factory based) 82
Basic chemical and chemical product manufacturing 121
Beer manufacturing (except non-alcoholic beer) 101
Boiler, tank and other heavy gauge metal container manufacturing 165
Cement manufacturing 137
Ceramic product manufacturing 136
Cereal and pasta product manufacturing 79
Cleaning compound and toiletry preparation manufacturing 129
Concrete product manufacturing 141
Confectionery manufacturing 87
Cured meat and smallgoods manufacturing 63
Dairy product manufacturing 65
Fabricated metal product manufacturing 161
Fruit and vegetable processing 69
Furniture and other manufacturing 176
Glass and glass product manufacturing 134
Grain mill product manufacturing 76
Human pharmaceutical and medicinal product manufacturing 128
Industrial gas manufacturing 117
Iron smelting and steel manufacturing 145
Log sawmilling and timber dressing 107
Meat processing 57
Motor vehicle body and trailer manufacturing 173
Motor vehicle manufacturing 165
Non-ferrous metal casting 160
Non-metallic mineral product manufacturing 133
Oil and fat manufacturing 74
Other basic chemical product manufacturing 129
Other food product manufacturing n.e.c. 92
Other motor vehicle parts manufacturing 173
Other professional and scientific equipment manufacturing n.e.c. 176
Other transport equipment manufacturing n.e.c. 175
Other wood product manufacturing 108
Paint and coatings manufacturing 132
Paper stationery manufacturing 111
Petroleum refining 116
Photographic, optical and ophthalmic equipment manufacturing 175
Plaster product manufacturing 139
Plywood and veneer manufacturing 109
Polymer film and sheet packaging material manufacturing 130
Polymer product and rubber product manufacturing 132
Poultry processing 62
Prepared animal and bird feed manufacturing 88
Printing 112
Printing support services 114
Pulp, paper and converted paper product manufacturing 110
Railway rolling stock manufacturing and repair services 173
Ready-mixed concrete manufacturing 140
Reconstituted wood product manufacturing 109
Rigid and semi-rigid polymer product manufacturing 130
Sanitary paper product manufacturing 111
Soft drink, cordial and syrup manufacturing 99
Spirit manufacturing 103
Steel coil roll forming, slitting, blanking and sheet metal forming 161
Sugar manufacturing 83
Textile, leather, clothing and footwear manufacturing 106
Wine and other alcoholic beverage manufacturing 104
ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) 176
Electricity supply 176
Gas supply 181
Sewerage and drainage services 183
Solid waste collection services 185
Waste remediation and materials recovery services 187
Waste treatment and disposal services 186
Water supply 181
CONSTRUCTION (30110 to 32990) 188
Other heavy and civil engineering construction n.e.c. 190
WHOLESALE TRADE (33110 to 38000) 190
Commission-based wholesaling 193
Petroleum product wholesaling 191
Wool wholesaling 191
RETAIL TRADE (39110 to 43209) 193
Food retailing 197
Fuel retailing 195
Motor vehicle tyre or tube retailing 194
Other store-based retailing 197
ACCOMMODATION AND FOOD SERVICES (44000 to 45302) 197
Accommodation 197
Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs (hospitality) 199
TRANSPORT POSTAL AND WAREHOUSING (46100 to 53090) 200
Other air and space transport 207
Airport operations and other air transport support services 210
Courier pick-up and delivery services 209
Other transport n.e.c. 208
Other transport support services n.e.c. 211
Other warehousing and storage services 212
Pipeline transport 208
Postal services 209
Rail freight and passenger transport services 202
Road transport 200
Scenic and sightseeing transport 207
Tramway and light rail passenger transport services 201
Water transport and support services 204
INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) 213
Electronic information storage services 221
Internet publishing and broadcasting 220
Library and other information services 222
Motion picture and video activities 213
Motion picture exhibition 216
Radio broadcasting 216
Telecommunications services 220
Television broadcasting 218
FINANCIAL AND INSURANCE SERVICES (62100 to 64200) 222
Banking, building society and credit union operations 222
RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) 223
Non-residential property operators 231
Rental and hiring services (except real estate) 223
Residential property operators 226
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) 232
Advertising services 237
Professional photographic services 238
Scientific research services 232
Scientific testing and analysis services 234
Surveying and mapping services 233
Veterinary services 237
ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) 239
Building and other industrial cleaning services 239
Gardening services 239
Packaging services 240
EDUCATION AND TRAINING (80100 to 82200) 241
HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) 241
Dental services 246
Hospitals 241
Retirement village and accommodation for the aged operation 249
Optometry and optical dispensing 247
Pathology and diagnostic imaging services 244
Podiatry services 248
Specialist medical services n.e.c. 244
ARTS AND RECREATION SERVICES (89100 to 92099) 251
Creative and performing arts activities 251
Gambling activities 254
Health and fitness centres and gymnasia operation 252
Heritage activities 251
Sport and recreation services 252
OTHER SERVICES (94110 to 96030) 254
Automotive body, paint and interior repair n.e.c. 257
Automotive repair and maintenance 254
Funeral, crematorium and cemetery services 263
Hairdressing and beauty services 262
Laundry and dry cleaning services 263
Other machinery and equipment repair and maintenance 259
Parking services 266
Photographic film processing 264

Commissioner of Taxation
26 June 2019

Find an asset

You should first try and find your asset under the relevant industry category - using Table A. You may only use the effective life for an asset listed in Table A if you are a participant of that industry.

If you cannot find your asset in this listing, or you are not a participant of that industry, go to Table B.

If a particular asset is not listed in either Table A or B, it means the Commissioner has not made a determination of its effective life. You will need to work out its effective life yourself (see section 40-105 and Appendix 1, Working out your own effective life - paragraphs 46 to 49 of this Ruling).

Table A - effective life by industry

Agriculture, forestry and fishing 01110 to 05290
Mining 06000 to 10900
Manufacturing 11110 to 25990
Electricity, gas, water and waste services 26110 to 29220
Construction 30110 to 32990
Wholesale trade 33110 to 38000
Retail trade 39110 to 43209
Accommodation and food services 44000 to 45302
Transport postal and warehousing 46100 to 53090
Information media and telecommunications 54110 to 60200
Financial and insurance services 62100 to 64200
Rental, hiring and real estate services 66110 to 67200
Professional, scientific and technical services 69100 to 70000
Administrative and support services 72110 to 73200
Education and training 80100 to 82200
Health care and social assistance 84010 to 87900
Arts and recreation services 89100 to 92099
Other services 94110 to 96030

Table B - effective life by asset

Go to A, B, C, D, E, F, G, H, J, L, M, O, P, S, T, U, V, W

Effective life (by industry)

Table A lists assets that are specific to a particular industry or for which a particular effective life is appropriate because of the way the asset is used in that industry. Industry headings are generally drawn from the classification subject categories in the ANZSIC codes. You may only use the effective life for an asset listed in this table if you are a participant of the industry under which the asset is listed.

Agriculture, forestry and fishing 01110 to 05290
Mining 06000 to 10900
Manufacturing 11110 to 25990
Electricity, gas, water and waste services 26110 to 29220
Construction 30110 to 32990
Wholesale trade 33110 to 38000
Retail trade 39110 to 43209
Accommodation and food services 44000 to 45302
Transport postal and warehousing 46100 to 53090
Information media and telecommunications 54110 to 60200
Financial and insurance services 62100 to 64200
Rental, hiring and real estate services 66110 to 67200
Professional, scientific and technical services 69100 to 70000
Administrative and support services 72110 to 73200
Education and training 80100 to 82200
Health care and social assistance 84010 to 87900
Arts and recreation services 89100 to 92099
Other services 94110 to 96030

If you cannot find your asset in this listing or you are not a participant of that industry, go to Table B.

Agriculture, forestry and fishing - (01110 to 05290)

AGRICULTURE, FORESTRY AND FISHING
(01110 to 05290)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
All terrain vehicles (ATVs) used in primary production activities 5   *   1 Jul 2007
Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20   *   1 Jul 2006
Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair:
    General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30   *   1 Jul 2008
    Electric 20   *   1 Jul 2008
Fence energisers for electric fences:
    Mains power 10   *   1 Jul 2008
    Portable 5   *   1 Jul 2008
Fertigation systems:
    Pumps 3   *   1 Jul 2008
    Tanks 10   *   1 Jul 2008
Grading and packing line assets used on farm:
    Banana assets:
        Air rams 3   *   1 Jul 2008
        Bunch lines 10   *   1 Jul 2008
        Choppers/mulchers 8   *   1 Jul 2008
        Rails (including points) 15   *   1 Jul 2008
        Scrap conveyors 5   *   1 Jul 2008
        Tops 8   *   1 Jul 2008
        Water troughs 10   *   1 Jul 2008
    Coffee assets:
        Dryers 15   *   1 Jul 2008
        Processors (including pulpers) 10   *   1 Jul 2008
        Fermentation tanks 10   *   1 Jul 2008
        Hullers 12   *   1 Jul 2008
        Washers/separators 10   *   1 Jul 2008
    General assets:
        Bin tippers 15   *   1 Jul 2008
        Conveyors (including elevators) 10   *   1 Jul 2008
        Drying tunnels 15   *   1 Jul 2008
        Fungicide units 12   *   1 Jul 2008
        Receival hoppers (including water dumps) 15   *   1 Jul 2008
        Tables (including packing and sorting tables) 15   *   1 Jul 2008
        Washing assets (including brush and barrel washers) 10   *   1 Jul 2008
        Waxing assets 12   *   1 Jul 2008
    Graders:
        Electronic 10   *   1 Jul 2008
        Mechanical 15   *   1 Jul 2008
        Optical 8   *   1 Jul 2008
    Labelling assets:
        Labelling applicators (including in line labellers) 8   *   1 Jul 2008
        Labelling guns 3   *   1 Jul 2008
    Olive oil processing assets - see Table A Oil and fat manufacturing (11500)
    Packing assets (including bagging and wrapping machines) 10   *   1 Jul 2008
    Scales (excluding platform scales) 5   *   1 Jul 2008
    Tree nut assets:
        De-husking units 8   *   1 Jul 2008
        Drying silos 20   *   1 Jul 2008
        Trommels 15   *   1 Jul 2008
Livestock grids 40   *   1 Jul 2008
Motorcycles used in primary production activities 5   *   1 Jul 2007
Post drivers/hole diggers 10   *   1 Jul 2008
Protective structures (including shade houses and netting constructions) 20   *   1 Jul 2006
Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40   *   1 Jan 2007
Tractors[6] 12   *#   1 Jul 2007
Water assets:
    Bores 30   *   1 Jul 2008
    Dams (including earth or rock fill and turkey nests) 40   *   1 Jul 2008
    Dam liners and covers 20   *   1 Jul 2008
    Effluent channels 40   *   1 Jul 2008
    Effluent recycle tanks 12   *   1 Jul 2008
    Effluent sedimentation ponds 40   *   1 Jul 2008
    Irrigation assets:
        Drip, micro spray or mini sprinkler systems:
            Above ground polyethylene (PE) pipes 10   *   1 Jul 2008
            Drippers, micro sprays and mini sprinklers 5   *   1 Jul 2008
            Control systems 10   *   1 Jul 2008
            Filtration systems 15   *   1 Jul 2008
            Pumps 12   *   1 Jul 2008
            Variable speed drives (VSDs) 15   *   1 Jul 2008
        Irrigation earth channels 40   *   1 Jul 2008
        Irrigators (including centre pivot, lateral and travelling guns):
            Fresh water 20   *   1 Jul 2008
            Effluent 10   *   1 Jul 2008
    Pumps:
        Bore pumps, effluent and manure pumps 7   *   1 Jul 2008
        Other 12   *   1 Jul 2008
    Water mains:
        Aluminium 20   *   1 Jul 2008
        Galvanised steel 25   *   1 Jul 2008
        Polyethylene (PE) 20   *   1 Jul 2008
        Polyvinylchloride (PVC) 30   *   1 Jul 2008
    Water tanks:
        Concrete 30   *   1 Jul 2008
        Galvanised steel 25   *   1 Jul 2008
        Polyethylene (PE) 15   *   1 Jul 2008
    Water troughs:
        Concrete 25   *   1 Jul 2008
        Galvanised steel 15   *   1 Jul 2008
        Polyethylene (PE) 10   *   1 Jul 2008
    Windmills 30   *   1 Jul 2008
Water pressure cleaners 5   *   1 Jul 2008
Agriculture
(01110 to 01990)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Bee farming assets:
    Beehives 13   *   1 Jul 2016
    Processing assets 20   *   1 Jul 2016
Bridges (wooden) 20 1 Jan 2001
Grain, cotton, peanut and rice assets:
    Chemical spraying assets:
        Generally (including broad acre trailed or linkage boom and utility) 10   *   1 Jan 2007
        Self-propelled 8   *   1 Jan 2007
    General assets:
        Aeration assets:
            Controllers 10   *   1 Jan 2007
            Kits 15   *   1 Jan 2007
        Augers (including conveyors) 15   *   1 Jan 2007
        Dryers 20   *   1 Jan 2007
        Moisture meters 5   *   1 Jan 2007
        Mulchers 10   *   1 Jan 2007
        Peanut pre-cleaners 10   *   1 Jan 2007
        Slashers 7   *   1 Jan 2007
    Harvesting assets:
        Boll buggies 15   *   1 Jan 2007
        Chaser bins 15   *   1 Jan 2007
        Combine harvesters[7] 12   *#   1 Jul 2007
        Cotton picker/strippers 10   *#   1 Jul 2007
        Field bins 20   *   1 Jan 2007
        Fuel trailers 15   *   1 Jan 2007
        Module builders 15   *   1 Jan 2007
        Module tarpaulins 5   *   1 Jan 2007
        Peanut diggers (including peanut pullers) 10   *#   1 Jan 2007
        Peanut threshers 12   *#   1 Jul 2007
    Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5   *   1 Jan 2007
    Seeding and fertilizing assets:
        Fertilizer spreaders (including linkage and trailed) 10   *   1 Jan 2007
        Planters (including bar, box, combined seeders, precision planters and row crop planters) 15   *   1 Jan 2007
        Seed and fertilizer bins[8] 15   *  + 1 Jan 2007
    Tillage assets:
        Generally 15   *   1 Jan 2007
        Harrows 5   *   1 Jan 2007
        Laser controlled scraping assets:
            Buckets 10   *   1 Jan 2007
            Transmitters 7   *   1 Jan 2007
        Rippers 10   *   1 Jan 2007
Harvesters/sweepers 6 2/3 # 1 Jan 2001
Hay and foraging assets:
    Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12   *   1 Jan 2007
    Balers 10   *   1 Jan 2007
    Bale wrappers 10   *   1 Jan 2007
    Baler and wrappers 10   *   1 Jan 2007
    Forage harvesters 10   *#   1 Jul 2007
    Hay rakes (including finger wheel, rotary and parallel) 10   *   1 Jan 2007
    Moisture probes 5   *   1 Jan 2007
    Mower conditioners:
        Self-propelled:
            Attachments 8   *   1 Jan 2007
            Prime movers 12   *   1 Jan 2007
        Trailed 8   *   1 Jan 2007
    Super conditioners (hay re-conditioners) 8   *   1 Jan 2007
    Tedders 10   *   1 Jan 2007
    Trailed bale handling assets:
        Big square bale stackers 10   *   1 Jan 2007
        Generally (including accumulators and bale carriers) 15   *   1 Jan 2007
    Windrowers:
        Self-propelled:
            Attachments 8   *   1 Jan 2007
            Prime movers 12   *   1 Jan 2007
        Trailed 8   *   1 Jan 2007
Hop growers' plant:
    Hop picking machines 13 1/3 1 Jan 2001
    Kilns 20 1 Jan 2001
Horse stalls (Breeze way, Shed row) 33 1/3 1 Jan 2001
Horticultural plants:
    Citrus:
        Grapefruits 30   *   1 Jan 2001
        Lemons 20   *   1 Jan 2001
        Limes 20   *   1 Jan 2001
        Mandarins 25   *   1 Jan 2001
        Oranges 30   *   1 Jan 2001
    Grapevines, dried 15   *   1 Oct 2004
    Grapevines, table 15   *   1 Oct 2004
    Grapevines, wine 20   *   1 Oct 2004
    Nuts:
        Almonds 25   *   1 Jul 2001
        Cashews 25   *   1 Jul 2001
        Chestnuts 25   *   1 Jul 2001
        Hazelnuts 25   *   1 Jul 2001
        Jojoba 30   *   1 Jul 2001
        Macadamia 25   *   1 Jul 2001
        Pecans 25   *   1 Jul 2001
        Pistachios 25   *   1 Jul 2001
        Walnuts 25   *   1 Jul 2001
    Pome:
        Apples 20   *   1 Jan 2001
        Pears 25   *   1 Jan 2001
    Stone Fruit:
        Apricots 10   *   1 Jan 2001
        Cherries 18   *   1 Jan 2001
        Nectarines 10   *   1 Jan 2001
        Olives 30   *   1 Jan 2001
        Peaches 10   *   1 Jan 2001
        Plums 15   *   1 Jan 2001
        Prunes 20   *   1 Jan 2001
    Tropical:
        Avocados 20   *   1 Jan 2001
        Mangoes 30   *   1 Jan 2001
Levee banks and revetments 40 1 Jan 2001
Pea-viners, pea cleaners, vine and straw conveyors 10   *   1 Jul 2016
Silos:
    Ancillary equipment 20 1 Jan 2001
    Grain (metal)[9] 30   *  + 1 Jul 2001
Stud stock and thoroughbred horses 10 1 Jan 2001
Trellis 20 1 Jan 2001
Nursery and floriculture production
(01110 to 01150)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Chemical spraying assets:
    Generally (including broad acre trailed or linkage boom and utility) 10   *   1 Jul 2006
Environmental control assets:
    Boilers (including piping) 20   *   1 Jul 2006
    Control systems 10   *   1 Jul 2006
    Evaporative coolers 10   *   1 Jul 2006
    Heating assets 10   *   1 Jul 2006
    Instruments (including sensors) 10   *   1 Jul 2006
    Retractable screens 8   *   1 Jul 2006
    Ventilation fans 5   *   1 Jul 2006
Fertigation system assets (incorporating control systems, pumps and tanks) 10   *   1 Jul 2006
General assets:
    Bins and pallets 5   *   1 Jul 2006
    Fertiliser spreaders 10   *   1 Jul 2006
    Fumigation assets 5   *   1 Jul 2006
    Pasteurisation assets:
        Pasteurisation rooms 20   *   1 Jul 2006
        Steam boilers 15   *   1 Jul 2006
    Racks 15   *   1 Jul 2006
    Ride on mowers 5   *   1 Jul 2006
    Refrigeration assets:
        Insulation panels used in cool rooms 40   *   1 Jul 2006
        Refrigeration generally 10   *   1 Jul 2006
    Trailers 15   *   1 Jul 2006
    Trolleys 15   *   1 Jul 2006
    Weed mats 5   *   1 Jul 2006
Harvesting assets:
    Bed lifters and diggers 10   *   1 Jul 2006
    Tree spades[10] 15   *#   1 Jul 2006
Packaging assets:
    Bunching and bundling machines 15   *   1 Jul 2006
    Deleafers 15   *   1 Jul 2006
    Grading machines 15   *   1 Jul 2006
Planting assets:
    Benches and tables 10   *   1 Jul 2006
    Conveyors 15   *   1 Jul 2006
    Dibblers and seeders 15   *   1 Jul 2006
    Hoppers 15   *   1 Jul 2006
    Pot, punnet and tray dispensers 12   *   1 Jul 2006
    Potting machines (including pot and bag fillers) 10   *   1 Jul 2006
    Soil elevators 10   *   1 Jul 2006
    Soil mixers 10   *   1 Jul 2006
    Transplanters (plugs and seedlings) 8   *   1 Jul 2006
    Tray and punnet fillers 10   *   1 Jul 2006
    Tray washers 15   *   1 Jul 2006
    Vermiculite dispensers and coverers 15   *   1 Jul 2006
Propagation assets:
    Heated propagators 10   *   1 Jul 2006
    Seedling and punnet trays, reusable 3   *   1 Jul 2006
Turf growing assets:
    Chemical spraying assets:
        Generally (including broad acre trailed or linkage boom and utility) 10   *   1 Jul 2006
    Fertiliser spreaders 10   *   1 Jul 2006
    Field top makers 10   *   1 Jul 2006
    Land planes 25   *   1 Jul 2006
    Line planters 10   *   1 Jul 2006
    Mowers (including reel and rotary mowers) 10   *   1 Jul 2006
    Net layers 10   *   1 Jul 2006
    Power harrows 10   *   1 Jul 2006
    Roll layers 10   *   1 Jul 2006
    Soil aerators 10   *   1 Jul 2006
    Trailers 15   *   1 Jul 2006
    Turf harvesters (including pedestrian and tractor mounted harvesters)[11] 10   *#   1 Jul 2006
    Turf rollers 15   *   1 Jul 2006
    Turf seeders 15   *   1 Jul 2006
    Turf vacuums 10   *   1 Jul 2006
Mushroom growing
(01210)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10   *   1 Jul 2008
Boilers (used for humidification and pasteurisation) 10   *   1 Jul 2008
Casing machines (includes casing mixers) 10   *   1 Jul 2008
Compost phase 1 assets:
    Bunkers 10   *   1 Jul 2008
    Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4   *   1 Jul 2008
    Protective structures 10   *   1 Jul 2008
    Pumps 3   *   1 Jul 2008
Control systems (excluding personal computers) 10   *   1 Jul 2008
Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10   *   1 Jul 2008
Growing systems:
    Shelves:
        Aluminium 15   *   1 Jul 2008
        Other materials 10   *   1 Jul 2008
    Trays:
        Wood 5   *   1 Jul 2008
Mushroom graders 5   *   1 Jul 2008
Sheds 40   *   1 Jul 2008
Slicing machines 5   *   1 Jul 2008
Spawning machines (including supplement machines) 12   *   1 Jul 2008
Trolleys 10   *   1 Jul 2008
Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls):
    Growing 15   *   1 Jul 2008
    Peak heat and spawn running 10   *   1 Jul 2008
Vacuum coolers 10   *   1 Jul 2008
Weighing machines 10   *   1 Jul 2008
Vegetable growing (under cover)
(01220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Hydroponic growing assets (including cut flower growing):
    Hanging gutters 10   *   1 Jul 2007
    Troughs 10   *   1 Jul 2007
Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150)
Vegetable growing (outdoors) and sugar cane growing
(01230 and 01510)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Chemical spraying assets:
    Generally 10   *   1 Jul 2007
    Self-propelled 8   *   1 Jul 2007
Fertilizer spreaders:
    Generally 10   *   1 Jul 2007
    Spinner 5   *   1 Jul 2007
General assets:
    Bins:
        Plastic 10   *   1 Jul 2007
        Timber 5   *   1 Jul 2007
    Mulch layers 12   *   1 Jul 2007
    Mulch lifters 12   *   1 Jul 2007
    Mulchers 8   *   1 Jul 2007
    Rakes (eg cane trash rakes) 10   *   1 Jul 2007
    Slashers 8   *   1 Jul 2007
Harvesting assets:
    Cane haul out bins 12   *   1 Jul 2007
    Harvesters (including cane, carrot, onion, potato and tomato)[12] 10   *#   1 Jul 2007
    Harvesting aids (incorporating trailers and conveyor belts) 15   *   1 Jul 2007
    Onion lifters[13] 10   *#   1 Jul 2007
    Trailers 15   *   1 Jul 2007
    Windrowers (including potato diggers, onion and potato windrowers)[14] 10   *#   1 Jul 2007
Planting assets:
    Billet planters 12   *   1 Jul 2007
    Potato cutters 15   *   1 Jul 2007
    Potato planters 10   *   1 Jul 2007
    Precision seeders 10   *   1 Jul 2007
    Transplanters:
        Automated 7   *   1 Jul 2007
        Manual 10   *   1 Jul 2007
Tillage assets:
    Generally 15   *   1 Jul 2007
    Power take-off (PTO) operated (including rotary hoes and power harrows) 8   *   1 Jul 2007
Trellising assets:
    Stake drivers 12   *   1 Jul 2007
    Stake pullers 12   *   1 Jul 2007
    Trellising (incorporating stakes and wire) 5   *   1 Jul 2007
    Wire winders 15   *   1 Jul 2007
Fruit growing
(01310 to 01360 and 01390)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Cleaning and mulching assets:
    Mowers (including zero turn and ride on) 8   *   1 Jul 2008
    Mulchers 6   *   1 Jul 2008
    Slashers 8   *   1 Jul 2008
    Sweeper attachments 10   *   1 Jul 2008
Crop protection assets:
    Applicators (including temporary bird netting applicators and vine cover rollers) 15   *   1 Jul 2008
    Banana bagging machines 10   *   1 Jul 2008
    Banana ripening bags 3   *   1 Jul 2008
    Sprayers 10   *   1 Jul 2008
    Temporary bird netting 5   *   1 Jul 2008
    Under vine weeder 10   *   1 Jul 2008
    Vine covers 3   *   1 Jul 2008
Dried fruit assets:
    Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15   *   1 Jul 2008
    Drying sheets (including ground sheets) 10   *   1 Jul 2008
    Trays 10   *   1 Jul 2008
Fertilising assets:
    Fertigation systems:
        Pumps 3   *   1 Jul 2008
        Tanks 10   *   1 Jul 2008
    Spreaders:
        Generally 10   *   1 Jul 2008
        Spinners 5   *   1 Jul 2008
General assets:
    Bins:
        Plastic 10   *   1 Jul 2008
        Timber 5   *   1 Jul 2008
    Crates (including picking lugs) 5   *   1 Jul 2008
    Elevating work platforms 10   *   1 Jul 2008
    Frost fans 15   *   1 Jul 2008
    Mulch layers 12   *   1 Jul 2008
    Mulch lifters 12   *   1 Jul 2008
    Orchard ladders 10   *   1 Jul 2008
    Post driver/hole diggers 10   *   1 Jul 2008
    Refractometers 10   *   1 Jul 2008
    Water pressure cleaners 5   *   1 Jul 2008
Harvesting assets:
    Grape harvesters[15] 10   *#   1 Jul 2008
    Harvest aids 15   *   1 Jul 2008
    Picking bags 3   *   1 Jul 2008
    Picking platforms 10   *   1 Jul 2008
    Picking trolleys 5   *   1 Jul 2008
    Trailers (including grape chaser bins) 15   *   1 Jul 2008
    Tree shakers[16] 10   *#   1 Jul 2008
Planting assets:
    Hole burners 10   *   1 Jul 2008
    Planters 12   *   1 Jul 2008
    Tree guards 2   *   1 Jul 2008
    Trellising 20   *   1 Jul 2008
    Weed matting 5   *   1 Jul 2008
Pruning assets:
    Chain saws 3   *   1 Jul 2008
    Electric hand pruners 3   *   1 Jul 2008
    Manual hand pruners 2   *   1 Jul 2008
    Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10   *   1 Jul 2008
    Pneumatic pruners:
        Compressors 10   *   1 Jul 2008
        Hand tools 5   *   1 Jul 2008
    Vine leaf removers 15   *   1 Jul 2008
Tillage assets:
    Generally 15   *   1 Jul 2008
    Power take-off (PTO) operated (including rotary hoes and power harrows) 8   *   1 Jul 2008
Coffee, olive and tree nut growing
(01370, 01390 and 01590)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Chemical spraying assets (including air blast sprayers and linkage sprayers) 10   *   1 Jul 2007
Cleaning and mulching assets:
    Blowers 10   *   1 Jul 2007
    Mowers (including zero turn and ride on) 8   *   1 Jul 2007
    Mulchers 8   *   1 Jul 2007
    Slashers 10   *   1 Jul 2007
    Sweeper attachments 10   *   1 Jul 2007
Fertilizer spreaders 10   *   1 Jul 2007
General assets:
    Bins:
        Plastic 10   *   1 Jul 2007
        Timber 5   *   1 Jul 2007
    Stakes (including trellising) 3   *   1 Jul 2007
Harvesting assets:
    Bankouts (almonds) 15   *   1 Jul 2007
    Catcher nets 10   *   1 Jul 2007
    Elevators (almonds) 12   *   1 Jul 2007
    Harvesters[17]:
        Coffee 10   *#   1 Jul 2007
        Harvesting pole rakes 5   *   1 Jul 2007
        Olive 10   *#   1 Jul 2007
        Nuts:
            Generally 10   *#   1 Jul 2007
            Macadamia mower mounted 8   *   1 Jul 2007
            Pick ups (eg almonds) 12   *#   1 Jul 2007
            Sweepers 12   *#   1 Jul 2007
            Tree shakers 10   *#   1 Jul 2007
        Reservoir carts (almonds) 15   *   1 Jul 2007
        Trailers 15   *   1 Jul 2007
Pruning assets:
    Chain saws 5   *   1 Jul 2007
    Electric hand pruners 3   *   1 Jul 2007
    Manual hand pruners 2   *   1 Jul 2007
    Pneumatic pruners:
        Compressor 10   *   1 Jul 2007
        Hand tools 5   *   1 Jul 2007
Sheep farming
(01410)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Crutching machines, portable type 10   *   1 Jan 2007
Dipping and spraying assets for parasite control:
    Jet spray system assets (including the race or handler dedicated to the jet spray system) 10   *   1 Jan 2007
    Mobile plunge dips 5   *   1 Jan 2007
Feeders (including grain feeders, oat feeders, hay feeders) 15   *   1 Jan 2007
Footbaths 10   *   1 Jan 2007
Instruments for measuring wool fibre fineness, laser type 10   *   1 Jan 2007
Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5   *   1 Jan 2007
Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15   *   1 Jan 2007
Weigh bars, weigh indicators and weigh platforms 10   *   1 Jan 2007
Yards, races, leadup systems and loading ramps:
    Permanent types 40   *   1 Jan 2007
    Portable types 25   *   1 Jan 2007
Woolshed assets:
    Grinding machines for sharpening cutters 30   *   1 Jan 2007
    Shearing machines 30   *   1 Jan 2007
    Shearing or crutching handpieces 10   *   1 Jan 2007
    Wool bale movers 10   *   1 Jan 2007
    Wool presses 20   *   1 Jan 2007
    Wool tables, steel types 20   *   1 Jan 2007
    Woolsheds and shearing sheds 50   *   1 Jan 2007
Beef cattle farming
(01420)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Cattle handling assets:
    Calf cradles 10   *   1 Jan 2007
    Cattle crushes (hydraulic and manual) 10   *   1 Jan 2007
    NLIS and other readers 5   *   1 Jan 2007
    Scales, weigh indicators and loading bars 5   *   1 Jan 2007
Cattle yards (including races and coolers (steel and timber)):
    Permanent types 30   *   1 Jan 2007
    Portable types 20   *   1 Jan 2007
Feed bins (including hay racks)[18] 15   *  + 1 Jan 2007
Feed handling assets:
    Bale feeders 10   *   1 Jan 2007
    Feed mixers 10   *   1 Jan 2007
    Silage and feedout wagons 10   *   1 Jan 2007
Loading ramps 20   *   1 Jan 2007
Manure and fertilizer spreaders 10   *   1 Jan 2007
Saddlery and harness 10   *   1 Jan 2007
Beef cattle feedlots
(01430)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Cattle handling assets:
    Cattle crushes (hydraulic and manual) 6   *   1 Jan 2007
    Cattle induction and transfer yards (steel and timber) 20   *   1 Jan 2007
    Cattle treatment yards (steel and timber) 20   *   1 Jan 2007
    Cattle wash yards (steel and timber) 20   *   1 Jan 2007
    NLIS and other readers 5   *   1 Jan 2007
    Scales, weigh indicators and loading bars 5   *   1 Jan 2007
Cattle pen assets:
    Bunk sweepers 8   *   1 Jan 2007
    Cattle pen infrastructure assets:
        Feed bunks or troughs and aprons 20   *   1 Jan 2007
        Feed roads 20   *   1 Jan 2007
        Pen earthworks 20   *   1 Jan 2007
        Pen fences and gates (steel and timber) 20   *   1 Jan 2007
        Shade structures 20   *   1 Jan 2007
    Pen scrapers 10   *   1 Jan 2007
Feed milling and handling assets:
    Ancillary grain handling equipment:
        Augers 10   *   1 Jan 2007
        Conveyors and elevators 15   *   1 Jan 2007
    Bulk and segregated commodity storage facilities (incorporating bunkers) 30   *   1 Jan 2007
    Feed mixers 7   *   1 Jan 2007
    Feed mixer trucks 7   *   1 Jan 2007
    Grain cleaners 10   *   1 Jan 2007
    Grain processing assets:
        Roller mills 15   *   1 Jan 2007
        Steam flaking chests 15   *   1 Jan 2007
        Steam flaking surge bins 15   *   1 Jan 2007
        Tempering silos:
            Glass fused to steel 50   *   1 Jan 2007
            Stainless steel 15   *   1 Jan 2007
            Galvanised steel 12   *   1 Jan 2007
    Receival pits and hoppers 25   *   1 Jan 2007
    Roughage processing assets (including tub rinders) 7   *   1 Jan 2007
    Sampling and testing assets 5   *   1 Jan 2007
    Silos and bins used for storing dry grain:[19]
        Concrete 50   *  + 1 Jan 2007
        Steel 20   *  + 1 Jan 2007
    Tank storages for liquid feed supplements 15   *   1 Jan 2007
Loading ramps 20   *   1 Jan 2007
Manure composting and screening machines 15   *   1 Jan 2007
Dairy cattle farming
(01600)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Automatic calf feeders 10   *   1 Jul 2016
Barn fed dairy farms:
    Bulk and segregated commodity storage facilities (incorporating bunkers) 30   *   1 Jul 2007
    Exercise yards 20   *   1 Jul 2007
    Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20   *   1 Jul 2007
Cattle handling assets:
    Air operated gates 10   *   1 Jul 2007
    All terrain vehicles (ATVs) 3   *   1 Jul 2007
    Automatic drafting systems 7   *   1 Jul 2007
    Automatic ID systems 7   *   1 Jul 2007
    Automatic weighing systems and cattle scales 5   *   1 Jul 2007
    Backing gates 15   *   1 Jul 2007
    Calf cradles 10   *   1 Jul 2007
    Cattle crushes (including automatic) 10   *   1 Jul 2016
    Cattle laneways 30   *   1 Jul 2007
    Cattle yards (including loading ramps) 30   *   1 Jul 2007
    Dairy milking sheds 30   *   1 Jul 2007
    Dairy yards and races 20   *   1 Jul 2007
    Teat spraying systems:
        Automatic 7   *   1 Jul 2007
        Manual 10   *   1 Jul 2007
Clean up assets:
    High pressure pumps and hoses 10   *   1 Jul 2007
    Hot water services 10   *   1 Jul 2016
    Milk line washing systems:
        Automatic 10   *   1 Jul 2007
        Manual 10   *   1 Jul 2007
Feed milling and handling assets:
    Augers 10   *   1 Jul 2007
    Conveyors and elevators 15   *   1 Jul 2007
    Feed mixers 7   *   1 Jul 2007
    Feed pads and bunkers 30   *   1 Jul 2007
    Feeding systems:
        Automatic 12   *   1 Jul 2007
        Manual 15   *   1 Jul 2007
    Grain mills (including roller mills, disc mills and hammer mills) 15   *   1 Jul 2007
    Manure spreaders 10   *   1 Jul 2007
    Silage pits 40   *   1 Jul 2007
    Silage wagons 10   *   1 Jul 2007
    Silos (steel)[20] 20   *  + 1 Jul 2007
    Telescopic handlers 10   *   1 Jul 2007
    Tub grinders 7   *   1 Jul 2007
Milking and milk handling assets:
    Automatic cluster removers 10   *   1 Jul 2007
    Bailing systems:
        Herringbone (including swing over, double up and rapid exit) 15   *   1 Jul 2007
        Rotary 15   *   1 Jul 2007
        Walk through 15   *   1 Jul 2007
    Filters 15   *   1 Jul 2016
    Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15   *   1 Jul 2007
    Milk meters and recording jars (including conductivity sensors) 10   *   1 Jul 2007
    Milk vats 25   *   1 Jul 2016
    Plate coolers 15   *   1 Jul 2007
    Receivers 15   *   1 Jul 2007
    Refrigeration compressors 10   *   1 Jul 2007
Robotic milking system assets:
    Air compressors 5   *   1 Jul 2016
    Automated milking systems:
        Rotary 10   *   1 Jul 2016
        Single box and multi box 10   *   1 Jul 2016
    Automatic feeding systems 10   *   1 Jul 2016
    Automatic footbaths 8   *   1 Jul 2016
    Control systems (excluding personal computers) - see Table B Control systems and control system assets
    Cow comfort systems:
        Cow brushes 3   *   1 Jul 2016
        Rubber matting 7   *   1 Jul 2016
    Cow identification systems (including weights, bands, numbers and transponders) 7   *   1 Jul 2016
    Cow traffic systems 7   *   1 Jul 2016
    Milk chillers/plate coolers/energy recovery systems 10   *   1 Jul 2016
    Vacuum pumps 7   *   1 Jul 2016
Poultry farming for breeding, eggs and meat
(01710 to 01720)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Animal housing environmental control assets:
    Control systems (excluding personal computers) 10   *   1 Jan 2007
    Curtains:
        Baffles, brooders 10   *   1 Jan 2007
        Sidewalls 5   *   1 Jan 2007
        Tunnel inlets 10   *   1 Jan 2007
    Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10   *   1 Jan 2007
    Foggers 10   *   1 Jan 2007
    Heaters 15   *   1 Jan 2007
    Minimum vents (including cabling) 12   *   1 Jan 2007
    Sensors 4   *   1 Jan 2007
    Tunnel inlet panels 15   *   1 Jan 2007
    Ventilation fans:
        Exhaust fans (tunnel, minivent) 12   *   1 Jan 2007
        Stirrer fans 15   *   1 Jan 2007
Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20   *   1 Jan 2007
Cages (for egg layers) 20   *   1 Jan 2007
Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15   *   1 Jan 2007
Egg conveyors (including drive units) 15   *   1 Jan 2007
Egg counters 15   *   1 Jan 2007
Egg elevators (including drive units) 15   *   1 Jan 2007
Egg grading and packing assets:
    Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10   *   1 Jan 2007
    Pallet levellers (coil spring) 25   *   1 Jan 2007
    Palletisers 10   *   1 Jan 2007
    Trolley lifters 15   *   1 Jan 2007
Farm trolleys:
    Chicken transport 10   *   1 Jan 2007
    Egg transport 10   *   1 Jan 2007
Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10   *   1 Jan 2007
Generators (emergency) 20   *   1 Jan 2007
Hanging cable systems (for feeders, drinkers and nest housing) 15   *   1 Jan 2007
Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15   *   1 Jan 2007
Manure conveyors (including drive units) 10   *   1 Jan 2007
Nest housing (including slatted walkways) 15   *   1 Jan 2007
Silos for feed:[21]
    Metal 20   *  + 1 Jan 2007
    Ancillary equipment:
        Augers 10   *   1 Jan 2007
        Conveyors and elevators 15   *   1 Jan 2007
Water assets:
    Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10   *   1 Jan 2007
Winches 10   *   1 Jan 2007
Poultry hatcheries
(01710 to 01720)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air handlers 20   *   1 Jan 2007
Boilers 20   *   1 Jan 2007
Candling equipment 20   *   1 Jan 2007
Chick counters 20   *   1 Jan 2007
Chilled water plants 20   *   1 Jan 2007
Control systems (excluding personal computers) 10   *   1 Jan 2007
Condensers/heat exchangers 10   *   1 Jan 2007
Conveyors 20   *   1 Jan 2007
Generators (emergency) 20   *   1 Jan 2007
Hatcher baskets 10   *   1 Jan 2007
Hatcher trolleys/dollies 10   *   1 Jan 2007
Hatchers (including integrated controller units) 20   *   1 Jan 2007
Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40   *   1 Jan 2007
Macerators 20   *   1 Jan 2007
Separators - chick and egg 20   *   1 Jan 2007
Setter trays 10   *   1 Jan 2007
Setter trolley unloaders 20   *   1 Jan 2007
Setter trolleys 10   *   1 Jan 2007
Setters/incubators (including integrated controller unit) 20   *   1 Jan 2007
Stacker/destacker systems 20   *   1 Jan 2007
Transfer machines - farm trolley to setter trolley 20   *   1 Jan 2007
Transfer machines - setter tray to hatcher basket 20   *   1 Jan 2007
Vaccinators 15   *   1 Jan 2007
Vacuum/auger systems (waste) 20   *   1 Jan 2007
Washing assets 20   *   1 Jan 2007
Pig farming
(01920)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Animal housing assets:
    Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20   *   1 Jul 2008
    Curtains - sidewalls 10   *   1 Jul 2008
    Floors (suspended types):
        Concrete 10   *   1 Jul 2008
        Plastic 10   *   1 Jul 2008
        Steel 5   *   1 Jul 2008
Control systems (excluding personal computers) 10   *   1 Jul 2008
Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10   *   1 Jul 2008
Effluent separators/effluent fan extractors 10   *   1 Jul 2008
Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10   *   1 Jul 2008
Fans:
    Exhaust (tunnel, minivent) 10   *   1 Jul 2008
    Stirrer 10   *   1 Jul 2008
Farrowing crates 10   *   1 Jul 2008
Generators (emergency) 20   *   1 Jul 2008
Heaters and heat lamps 5   *   1 Jul 2008
High pressure cleaners 3   *   1 Jul 2008
Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5   *   1 Jul 2008
Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10   *   1 Jul 2008
Milling assets 10   *   1 Jul 2008
Mixing assets 10   *   1 Jul 2008
Pens (including fences, gates, stalls, farrowing crates, ramps) 10   *   1 Jul 2008
Silos:[22]
    Grain storage 20   *  + 1 Jul 2008
    Readyfeed 10   *  + 1 Jul 2008
Tank storage for liquid feed supplements 20   *   1 Jul 2008
Water assets:
    Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10   *   1 Jul 2008
    Effluent tanks (concrete) 20   *   1 Jul 2008
Weigh bars, weigh indicators and weigh platforms 5   *   1 Jul 2008
Aquaculture
(02011 to 02039)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Aeration assets:
    Direct supply systems (including paddlewheels and aspirators):
        Fresh water 6   *   1 Jul 2007
        Salt water[23] 3   *   1 Jul 2007
    Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10   *   1 Jul 2007
Aquaculture tanks:
    Concrete 20   *   1 Jul 2007
    Fibreglass 15   *   1 Jul 2007
    Polyethylene (PE) 20   *   1 Jul 2007
    Raceways 20   *   1 Jul 2007
    Transport of live products 10   *   1 Jul 2007
Bins and crates 5   *   1 Jul 2007
Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)
Control systems 10   *   1 Jul 2007
Cooling assets (including water chillers) 10   *   1 Jul 2007
Environmental control structures and protective structures used in salt water environment 15   *   1 Jul 2007
Feeders (including belt, pendulum, scatter and blower) 5   *   1 Jul 2007
Graders 10   *   1 Jul 2007
Harvesting nets 4   *   1 Jul 2007
Hatching assets (including hatching containers) 10   *   1 Jul 2007
Heating assets:
    Direct heating system (including immersion heaters):
        Fresh water 10   *   1 Jul 2007
        Salt water 5   *   1 Jul 2007
    Indirect heating system (including heat exchangers and passive heating) 10   *   1 Jul 2007
Instruments (including sensors and water quality meters) 5   *   1 Jul 2007
Oyster farming assets:
    Baskets 8   *   1 Jul 2007
    Oyster growing structures (incorporating posts and racks or lines) 10   *   1 Jul 2007
    Rumblers 10   *   1 Jul 2007
    Sticks 5   *   1 Jul 2007
    Trays:
        Plastic 8   *   1 Jul 2007
        Timber 5   *   1 Jul 2007
    Vats, treatment 15   *   1 Jul 2007
Power supply assets, emergency or standby:
    Generators (incorporating attached engine management and generator monitoring instruments) 15   *   1 Jul 2007
Processing assets:
    Conveyors, elevators and hoppers 10   *   1 Jul 2007
    Cookers 10   *   1 Jul 2007
    Packaging assets (including vacuum and modified atmospheric packing) 10   *   1 Jul 2007
Refrigeration assets:
    Insulation panels in cool or freezer rooms used in salt water environment 20   *   1 Jul 2007
Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10   *   1 Jul 2007
Water assets:
    Aquaculture channels and ponds 20   *   1 Jul 2007
    Liners and erosion matting for ponds and channels 15   *   1 Jul 2007
    Pipes and pipelines:
        Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10   *   1 Jul 2007
        In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30   *   1 Jul 2007
    Pumps:
        Generally:
            Fresh water 10   *   1 Jul 2007
            Salt water 5   *   1 Jul 2007
        Single phase transfer pumps:
            Fresh water 5   *   1 Jul 2007
            Salt water 3   *   1 Jul 2007
    Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10   *   1 Jul 2007
Weighing machines 5   *   1 Jul 2007
Forestry and logging
(03010 to 03020)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Logging plant:
    Cable systems (including winches and high leads) 8   *   1 Jan 2001
    Forwarders 8   *   1 Jan 2001
    Harvesters and feller bunchers (includes heads) 7   *   1 Jan 2001
    Log trailers 10   *   1 Jan 2001
    Saws:
        Mobile 8   *   1 Jan 2001
        Portable chain 2   *   1 Jan 2001
    Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7   *   1 Jan 2001
Fishing
(04111 to 04199)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Fishing plant:
    Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)
    Fish holding baskets 10 1 Jan 2001
    Purse seine fishing net 5 1 Jan 2001
Other agriculture and fishing support services
(05290)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Pulse and seed processing assets:
    Harvesting assets:
        Headers - flex drapers/pea pluckers 5   *   1 Jul 2017
        Land rollers - steel 8   *   1 Jul 2017
    Packaging assets:
        Bagging machines 10   *   1 Jul 2017
        Bag sewers - see Table B Packaging machines
        Labellers 5   *   1 Jul 2017
        Palletisers and depalletisers - see Table B Packaging machines
        Platform scales 10   *   1 Jul 2017
        Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines
    Processing assets:
        Cleaning and pre-cleaning assets:
            Air screen 15   *   1 Jul 2017
            Flat bed 8   *   1 Jul 2017
            Screens 10   *   1 Jul 2017
        Conditioning assets:
            Clippers/debearders 9   *   1 Jul 2017
            Conditioning units/drying units/heaters 7   *   1 Jul 2017
            Hullers 15   *   1 Jul 2017
        Mixers 12   *   1 Jul 2017
        Seed treaters 10   *   1 Jul 2017
        Separating assets:
            Gravity tables 15   *   1 Jul 2017
            Rotary sieves 10   *   1 Jul 2017
            Indented cylinders 15   *   1 Jul 2017
            Spirals 15   *   1 Jul 2017
        Splitters 12   *   1 Jul 2017
    Product and raw material handling and receiving assets:
        Augers 12   *   1 Jul 2017
        Chaser bins 15   *   1 Jul 2017
        Crates:
            Wooden 5   *   1 Jul 2017
            Wooden (mesh reinforced) 20   *   1 Jul 2017
        Elevators (including bucket elevators) 15   *   1 Jul 2017
        Field bins 10   *   1 Jul 2017
        Silos - conditioning 20   *   1 Jul 2017
        Tubulators/Mobile belt conveyors/Belt shifters 10   *   1 Jul 2017
        Weighbridges - See Table B Weighbridges
    Quality control assets:
        Magnets 7   *   1 Jul 2017
        Metal detectors 8   *   1 Jul 2017
    Sorting and sizing assets:
        Colour sorters 8   *   1 Jul 2017
    Support assets:
        Air Compressors 7   *   1 Jul 2017
        Extraction assets (including dust collectors and fans) 9   *   1 Jul 2017

Mining - (06000 to 10900)

MINING
(06000 to 10900)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Crushing and milling assets:
    Crushers:
        Cone and gyratory 25   *   1 Jul 2003
        Feeder breaker 20   *   1 Jul 2003
        Generally 25   *   1 Jul 2003
        Impact and rotary 20   *   1 Jul 2003
        Jaw 25   *   1 Jul 2003
        Roller (including roll sizers) 20   *   1 Jul 2003
    Grinding mills:
        Ball and rod 25   *   1 Jul 2003
        Generally 25   *   1 Jul 2003
        Hammer 15   *   1 Jul 2003
        SAG (autogenous) 25   *   1 Jul 2003
Hydrometallurgy and Pyrometallurgy assets:
    Adsorption process assets 20   *   1 Jul 2003
    Agglomeration (pelletizing) assets 25   *   1 Jul 2003
    Calcination process assets (including kilns) 25   *   1 Jul 2003
    Casting process assets for casting billets or ingots 30   *   1 Jul 2003
    Converting process assets (including rotatable cylindrical furnaces) 30   *   1 Jul 2003
    Cooling process assets (including cooling towers) 25   *   1 Jul 2003
    Counter current decantation (CCD) process assets 20   *   1 Jul 2003
    Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25   *   1 Jul 2003
    Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20   *   1 Jul 2003
    Filtration process assets 15   *   1 Jul 2003
    Gas cleaning process assets (including electrostatic precipitators and baghouses) 20   *   1 Jul 2003
    Gas recovery process assets (including stripping and absorption assets) 25   *   1 Jul 2003
    Ion exchange process assets 15   *   1 Jul 2003
    Leaching process assets:
        Atmospheric 15   *   1 Jul 2003
        Generally 25   *   1 Jul 2003
        Pressure 25   *   1 Jul 2003
    Neutralisation process assets 20   *   1 Jul 2003
    Pots and ladles used for molten materials 30   *   1 Jul 2003
    Precipitation process assets (including tanks and agitators) 20   *   1 Jul 2003
    Pressure vessels 30   *   1 Jul 2003
    Roasting process assets (including kilns and furnaces) 30   *   1 Jul 2003
    Sintering process assets (including continuous sintering machines) 30   *   1 Jul 2003
    Smelting process assets (including furnaces) 25   *   1 Jul 2003
    Solution treatment and metal recovery assets 20   *   1 Jul 2003
    Solvent extraction process assets (including mixer-settler units) 20   *   1 Jul 2003
    Tailings stills 20   *   1 Jul 2003
Infrastructure support assets:
    Compressors 15   *   1 Jul 2003
    Control systems and communication systems assets:
        Generally 10   *   1 Jul 2003
        Instruments 10   *   1 Jul 2003
        Towers or other supporting structures 30   *   1 Jul 2003
    Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25   *   1 Jul 2003
    Mineral treatment structure 40   *   1 Jul 2003
    Pipes and pipelines (including valves and fittings):
        Generally 25   *   1 Jul 2003
        Slurry pipework within processing facility (including slurry pipe to thickener) 10   *   1 Jan 2006
    Pumps:
        Generally 20   *   1 Jul 2003
        Positive displacement pumps 15   *   1 Jul 2003
Materials handling assets:
    Belt magnets, samplers, metal detectors and analysers 15   *   1 Jul 2003
    Bins, chutes, hoppers, bunkers and silos 30   *   1 Jul 2003
    Bucket elevators 25   *   1 Jul 2003
    Conveyors 25   *   1 Jul 2003
    Feeders:
        Generally (including apron and belt) 20   *   1 Jul 2003
        Vibrating 15   *   1 Jul 2003
    Fuel storage tanks 30   *   1 Jul 2003
    Gas storage tanks and spheres 25   *   1 Jul 2003
    Grizzly bars and scalpers 25   *   1 Jul 2003
    Overhead cranes/gantries 30   *   1 Jul 2003
    Stacks (chimney) 30   *   1 Jul 2003
    Stockpile assets:
        Reclaim tunnel flow valves and activators 25   *   1 Jul 2003
        Stackers, reclaimers and stacker/reclaimers 25   *   1 Jul 2003
        Train loaders 30   *   1 Jul 2003
        Trippers/stackers and stacking conveyor systems 25   *   1 Jul 2003
        Tunnel vent and exhaust fans 15   *   1 Jul 2003
    Water recycling facilities 20   *   1 Jul 2003
    Water storage tanks 30   *   1 Jul 2003
    Weighing machines (including weighers for feeders and conveyors) 20   *   1 Jul 2004
Mineral dressing assets:
    Classification, gravity separation and dewatering assets:
        Centrifuges 15   *   1 Jul 2003
        Cyclones:
            Dense medium and heavy medium 8   *   1 Jul 2003
            Generally (including classifying, desliming, and hydrocyclones) 15   *   1 Jul 2003
        Generally 18   *   1 Jul 2003
        Hydraulic classifiers and teetered bed separators 20   *   1 Jul 2003
        Jigs 25   *   1 Jul 2003
        Pneumatic tables and air separators 25   *   1 Jul 2003
        Settling cones 25   *   1 Jul 2003
        Shaking tables 25   *   1 Jul 2003
        Sluices and cone concentrators 25   *   1 Jul 2003
        Spirals 12   *   1 Jul 2003
    Electrostatic separation assets 20   *   1 Jul 2003
    Filtration assets (including pressure filtration and vacuum filtration equipment) 15   *   1 Jul 2003
    Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20   *   1 Jul 2003
    Magnetic separation assets (including cross belt, drum and disc types) 20   *   1 Jul 2003
    Screening assets 15   *   1 Jul 2003
    Thickening assets 25   *   1 Jul 2003
Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)
Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200)
Surface mobile mining machines:
    Bucket wheel excavators 30   *   1 Jul 2002
    Compressors 20   *   1 Jul 2002
    Cranes 20   *   1 Jul 2002
    Dozers 9   *   1 Jul 2002
    Draglines 30   *   1 Jul 2002
    Drill rigs (Production) 10   *   1 Jul 2002
    Electric rope shovels 25   *   1 Jul 2002
    Generators 10   *   1 Jul 2002
    Graders 10   *   1 Jul 2002
    Hydraulic excavators (including hydraulic front shovels) 10   *   1 Jul 2002
    Lighting systems 10   *   1 Jul 2002
    Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) 10   *   1 Jul 2002
    Rollers 15   *   1 Jul 2002
    Scrapers 7   *   1 Jul 2002
    Skid steer loader 7   *   1 Jul 2002
    Tool carriers 10   *   1 Jul 2002
    Wheel loaders 8   *   1 Jul 2002
Tailings dams 20 1 Jan 2001
Underground mobile mining machines:
    Compressors 10   *   1 Jul 2002
    Continuous haulage systems 10   *   1 Jul 2002
    Continuous miners 10   *   1 Jul 2002
    Drill rigs:
        Diamond 20   *   1 Jul 2002
        Production 7   *   1 Jul 2002
    Feeder breakers 15   *   1 Jul 2002
    Graders 10   *   1 Jul 2002
    Jumbos 10   *   1 Jul 2002
    Load-haul-dump machines 6   *   1 Jul 2002
    Long-wall equipment:
        Armoured face conveyors 6   *   1 Jul 2002
        Beam stage loaders 7   *   1 Jul 2002
        Hydraulic pump modules 15   *   1 Jul 2002
        Hydraulic roof supports 10   *   1 Jul 2002
        Impact crushers 10   *   1 Jul 2002
        Mobile conveyors tail end 5   *   1 Jul 2002
        Roof support relocation vehicles 10   *   1 Jul 2002
        Shearers 7   *   1 Jul 2002
        Shearer carriers 10   *   1 Jul 2002
    Maintenance vehicles 8   *   1 Jul 2002
    Personnel transporters 8   *   1 Jul 2002
    Raise borers and down reamers 20   *   1 Jul 2002
    Roof bolters 8   *   1 Jul 2002
    Scissor lifts 6   *   1 Jul 2002
    Shuttle cars 12   *   1 Jul 2002
    Skid steer loaders 12   *   1 Jul 2002
    Underground haulage trucks 6   *   1 Jul 2002
    Wheel loaders 6   *   1 Jul 2002
Workshop plant 20 1 Jan 2001
Coal mining
(06000)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Coal preparation assets:
    Centrifuges 15   *   1 Jul 2003
    Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20   *   1 Jul 2003
    Cyclones:
        Dense medium, heavy medium 6   *   1 Jul 2003
        Generally (including classifying, desliming and hydrocyclones) 10   *   1 Jul 2003
    Filtration assets (including belt, drum and vacuum filters) 15   *   1 Jul 2003
    Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20   *   1 Jul 2003
    Grizzly bars and scalpers 25   *   1 Jul 2003
    Jigs and heavy medium baths 25   *   1 Jul 2003
    Magnetic separators 20   *   1 Jul 2003
    Spirals 12   *   1 Jul 2003
    Thickening assets 25   *   1 Jul 2003
Infrastructure support assets:
    Analysers, belt magnets, grinding mills, metal detectors and samplers 15   *   1 Jul 2003
    Coal preparation facility framework/structure 40   *   1 Jul 2003
    Compressors 15   *   1 Jul 2003
    Control systems and communication systems assets:
        Generally 10   *   1 Jul 2003
        Instruments 10   *   1 Jul 2003
        Towers or other supporting structures 30   *   1 Jul 2003
    Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25   *   1 Jul 2003
    Fuel storage tanks 30   *   1 Jul 2003
    Gas storage tanks 25   *   1 Jul 2003
    Overhead cranes/gantries 30   *   1 Jul 2003
    Pipes and pipelines (including valves and fittings):
        Generally 25   *   1 Jul 2003
        Slurry pipework within processing facility (including slurry pipe to thickener) 10   *   1 Jan 2006
    Pumps:
        Generally (including centrifugal pumps) 20   *   1 Jul 2003
        Positive displacement pumps 15   *   1 Jul 2003
    Train loaders 30   *   1 Jul 2003
    Tunnel vent or exhaust fans 15   *   1 Jul 2003
    Valves and other non pipe fittings 10   *   1 Jul 2003
    Water recycling facility 20   *   1 Jul 2003
    Water storage dams (including fire services dams and water storage dams generally) 30   *   1 Jul 2003
    Water storage tanks 30   *   1 Jul 2003
Materials handling assets:
    Bins, chutes, hoppers, silos and storage bunkers 30   *   1 Jul 2003
    Bucket elevators 25   *   1 Jul 2003
    Conveyors 25   *   1 Jul 2003
    Feeders:
        Generally (including apron and belt feeders) 20   *   1 Jul 2003
        Vibrating feeders 15   *   1 Jul 2003
    Stockpile spraying system 20   *   1 Jul 2003
    Stockpile stackers, reclaimers and stacker reclaimers:
        Generally (including all machinery) 25   *   1 Jul 2003
        Reclaim tunnels 25   *   1 Jul 2003
        Trippers/stackers 25   *   1 Jul 2003
Oil and gas extraction
(07000)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery[24]:
    Control systems 10   *   1 Jul 2002
    Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30   *#   1 Jul 2002
    Electricity generation assets - see Table A Electricity supply (26110 to 26400)
    Flare towers for gas flares 25   *#   1 Jul 2002
    Fractionation train assets (including air coolers, columns, compressors, heat exchangers, piping and pumps) 30   *#   1 Jul 2002
    Hot water system assets 17 ½   *#   1 Jul 2002
    Instruments 12 ½   *   1 Jul 2002
    LNG holding facility assets (including boil off gas compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30   *#   1 Jul 2002
    LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30   *#   1 Jul 2002
    Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30   *#   1 Jul 2002
    Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers and pumps) 30   *#   1 Jul 2002
    Trunkline onshore terminal (TOT) assets:
        Flash tanks 20   *#   1 Jul 2002
        Slugcatcher and associated piping 30   *#   1 Jul 2002
        Valves including control valves 12 ½   *   1 Jul 2002
Gas production assets[25]:
    Central production facility assets:
        Boilers 10   *   1 Jul 2002
        Cabling for power and control systems 30   *#   1 Jul 2002
        Diesel systems 15   *   1 Jul 2002
        Drains systems 20   *#   1 Jul 2002
        Drill rigs 10   *   1 Jul 2002
        Flare system assets:
            Carbon steel piping 15   *   1 Jul 2002
            Flare tips 5   *   1 Jul 2002
            Stainless steel piping 30   *#   1 Jul 2002
        Fuel gas systems 30   *#   1 Jul 2002
        Gas compression and reinjection assets:
            Gas compressors used offshore 10   *   1 Jul 2002
            Gas turbine drivers used offshore 12 ½   *   1 Jul 2002
            Generally (including piping, skid, vessels and assets used onshore) 30   *#   1 Jul 2002
            Power turbines used offshore 12 ½   *   1 Jul 2002
        Heat exchangers 30   *#   1 Jul 2002
        Major carbon steel vessels 12 ½   *   1 Jul 2002
        Major stainless steel (or lined) vessels 30   *#   1 Jul 2002
        Offshore platforms:
            Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work)[26] 30   *#   1 Jul 2002
            Topsides tertiary steelwork (including handrails, ladders and stairs) 15   *   1 Jul 2002
        Piping 30   *#   1 Jul 2002
        Pumps:
            Circulation pump 12 ½   *   1 Jul 2002
            Generally 20   *#   1 Jul 2002
            Seawater lift pumps 15   *   1 Jul 2002
        Shutdown and fire/gas systems 15   *   1 Jul 2002
        Tempered water system assets:
            Chemical treatment assets 12 ½   *   1 Jul 2002
            Piping and vessels 30   *#   1 Jul 2002
        Utility air compressors 15   *   1 Jul 2002
    Coal seam gas extraction assets:
        Infield gathering systems used for gas and associated water (including polyethylene (PE) pipes and pumps) 20   *#   1 Jul 2016
        Water assets:
            Storage ponds and tanks for water and brine 30   *#   1 Jul 2016
            Treated water distribution assets 30   *#   1 Jul 2016
            Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets
            Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20   *#   1 Jul 2016
        Well assets:
            Downhole equipment (including pumps, but excluding well casing) 5   *   1 Jul 2016
            Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20   *#   1 Jul 2016
            Wells 20   *#   1 Jul 2016
    Control systems 10   *   1 Jul 2002
    Electricity generation assets - see Table A Electricity supply (26110 to 26400)
    Infield pipeline 30   *#   1 Jul 2002
    Instruments (including level, pressure and temperature indicators) 12 ½   *   1 Jul 2002
    Offshore bulk loading transfer systems 10   *   1 Jul 2002
    Self-propelled floating production storage and offloading (FPSO) ships (incorporating mooring systems) 20   *#   1 Jul 2002
    Self-propelled floating storage and offloading (FSO) ships (incorporating mooring systems) 20   *#   1 Jul 2002
    Subsea production assets (including control umbilical, flowline and manifold) 20   *#   1 Jul 2002
    Trunklines 30   *#   1 Jul 2002
    Valves 12 ½   *   1 Jul 2002
    Wells and downhole equipment 15   *   1 Jul 2002
    Wellheads and christmas trees 30   *#   1 Jul 2002
Oil production assets[27]:
    Central production facility assets (excluding FPSOs):
        Boilers 10   *   1 Jul 2002
        Circulation pumps 12 ½   *   1 Jul 2002
        Drill rigs 10   *   1 Jul 2002
        Flare tips 5   *   1 Jul 2002
        Gas compression and reinjection assets:
            Gas compressors used offshore 10   *   1 Jul 2002
            Gas turbine drivers used offshore 12 ½   *   1 Jul 2002
            Generally (including piping, skids, vessels and assets used onshore) 15   *   1 Jul 2002
            Power turbines used offshore 12 ½   *   1 Jul 2002
        Generally (including offshore platforms) 15   *   1 Jul 2002
        Major carbon steel vessels 12 ½   *   1 Jul 2002
        Pumps:
            Circulation pumps 12 ½   *   1 Jul 2002
            Other 15   *   1 Jul 2002
        Tempered water system assets:
            Chemical treatment assets 12 ½   *   1 Jul 2002
            Piping and vessels 15   *   1 Jul 2002
    Control systems 10   *   1 Jul 2002
    Electricity generation assets - see Table A Electricity supply (26110 to 26400)
    Infield pipelines 15   *   1 Jul 2002
    Instruments (including level, pressure and temperature indicators) 12 ½   *   1 Jul 2002
    Offshore bulk loading transfer systems 10   *   1 Jul 2002
    Self-propelled floating production storage and offloading (FPSO) ships (incorporating mooring systems) 20   *#   1 Jul 2002
    Self-propelled floating storage and offloading (FSO) ships (incorporating mooring systems) 20   *#   1 Jul 2002
    Subsea production assets (including control umbilical, flowline and manifold) 15   *   1 Jul 2002
    Trunklines 30   *#   1 Jul 2002
    Valves 12 ½   *   1 Jul 2002
    Wells and downhole equipment 10   *   1 Jul 2002
    Wellheads and christmas trees 15   *   1 Jul 2002
Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)
Iron ore mining
(08010)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Infrastructure support assets:
    Blowers, high pressure 15   *   1 Jan 2006
    Dust suppression/control equipment 15   *   1 Jan 2006
Materials handling assets:
    Feeders:
        Vibrating 10   *   1 Jan 2006
Mineral dressing assets:
    Cyclones, dense/heavy medium (unlined nihard) 1   *   1 Jan 2006
    Dense medium separation assets (including baths and drums) 20   *   1 Jan 2006
    Magnetic separation assets:
        LIMS (low intensity magnetic separators) 20   *   1 Jan 2006
        WHIMS (wet high intensity magnetic separators) 15   *   1 Jan 2006
    Screening assets 10   *   1 Jan 2006
Gold ore mining
(08040)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Gold ore processing assets:
    Adsorption process assets 15   *   1 Jul 2004
    Carbon regeneration kilns 12   *   1 Jul 2004
    Concentrators (including inline pressure jigs and mechanical concentrators) 10   *   1 Jul 2004
    Crushing assets:
        Cone/gyratory crushers 20   *   1 Jul 2004
        Hydraulic rock breakers 12   *   1 Jul 2004
        Jaw crushers 20   *   1 Jul 2004
    Electrowinning/electrorefining assets 17   *   1 Jul 2004
    Elution columns 12   *   1 Jul 2004
    Elution storage tanks 17   *   1 Jul 2004
    Laboratory assets:
        Atmospheric adsorption spectrometers 10   *   1 Jul 2004
        Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15   *   1 Jul 2004
    Leaching process assets (including carbon in pulp and carbon in leach processes) 15   *   1 Jul 2004
    Shaking tables 12   *   1 Jul 2004
    Smelting furnaces 15   *   1 Jul 2004
    Thickening assets 20   *   1 Jul 2004
Mineral sand mining
(08050)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20   *   1 Jan 2003
Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15   *   1 Jan 2003
Crushing assets (including drum scrubbers) 30   *   1 Jan 2003
Dredges 20   *   1 Jul 2009
Drying assets:
    Generally (including flash and fluid bed dryers and fluid bed heaters) 20   *   1 Jan 2003
    Rotary dryer kilns 30   *   1 Jan 2003
Dust management assets:
    Baghouse filters and extractors 30   *   1 Jan 2003
    Cyclones 15   *   1 Jan 2003
    Multiclones 20   *   1 Jan 2003
Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20   *   1 Jan 2003
Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15   *   1 Jan 2003
Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20   *   1 Jan 2003
Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30   *   1 Jan 2003
Screening assets (including screens and trommels) 15   *   1 Jan 2003
Support assets:
    Control systems 10   *   1 Jan 2003
    Pipes and pipelines (including valves and fittings):
        Generally 20   *   1 Jan 2003
        Slurry pipework within processing facility (including slurry pipe to thickener) 10   *   1 Jan 2006
    Pumps 20   *   1 Jan 2003
    Tanks:
        Constant density and thickening 20   *   1 Jan 2003
        Generally (including acid leaching and water) 15   *   1 Jan 2003
Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30   *   1 Jan 2003
Waste gas handling assets:
    Afterburners 20   *   1 Jan 2003
    Cyclones 15   *   1 Jan 2003
    Electrostatic precipitators 30   *   1 Jan 2003
    Scrubbers and stacks 20   *   1 Jan 2003
Nickel ore mining
(08060)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Nickel ore processing assets:
    Mineral treatment structures (including structure holding walkways, supporting assets and thoroughfares) 20   *   1 Jul 2004
    Reagent pumps (including high pressure acid leach pumps) 5   *   1 Jul 2004
Construction material mining
(09110 to 09190)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Control systems (for conveying, crushing and screening assets) 10   *   1 Jul 2003
Conveyors:
    Gravity take-up 25   *   1 Jul 2003
    Screw take-up 15   *   1 Jul 2003
Crushers:
    Generally 20   *   1 Jul 2003
    Mobile (track or wheel mounted machinery including screening and conveying components) 15   *   1 Jul 2003
Cyclones 15   *   1 Jul 2003
Dredges 20   *   1 Jul 2009
Drill rigs 8   *   1 Jul 2003
Electrical switching assets 20   *   1 Jul 2003
Graders 15   *   1 Jul 2003
Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900)
Hydraulic oversize rock breakers (mounted above primary crusher) 8   *   1 Jul 2003
Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20   *   1 Jul 2003
Pug mills 15   *   1 Jul 2003
Screening assets 12   *   1 Jul 2003
Wheel loaders 10   *   1 Jul 2003
Wire saws 10   *   1 Jul 2003
Petroleum exploration services
(10112)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Exploration assets used offshore:
    Down hole geophysics units - skid mounted 10   *   1 Jan 2007
    Drill strings 3   *   1 Jan 2007
    Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20   *   1 Jan 2007
Exploration assets used onshore:
    Down hole geophysics units - truck mounted 12   *   1 Jan 2007
    Drill strings 4   *   1 Jan 2007
    Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15   *   1 Jan 2007
    Portable messing and sleeping huts 7   *   1 Jan 2007
Seismic survey assets:
    Airguns 5   *   1 Jan 2007
    Hydrophones 5   *   1 Jan 2007
Mineral exploration services
(10122)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Exploration assets:
    Drill rigs:
        Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10   *   1 Jan 2007
        Underground 5   *   1 Jan 2007
    Geophysical survey assets:
        Airborne geophysical assets (including magnetometers, receivers and transmitters):
            Aircraft integrated 10   *   1 Jan 2007
            Aircraft demountable 8   *   1 Jan 2007
        Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes):
            Portable assets 5   *   1 Jan 2007
            Vehicle integrated assets 8   *   1 Jan 2007
        Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5   *   1 Jan 2007
        Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5   *   1 Jan 2007
    Seismic survey assets:
        Cabling 3   *   1 Jan 2007
        Geophones 5   *   1 Jan 2007
        Global positioning systems 5   *   1 Jan 2007
        Processing systems 3   *   1 Jan 2007
        Recording systems 10   *   1 Jan 2007
        Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5   *   1 Jul 2015
        Vibration source assets:
            Buggy mounted shear wave vibrators 10   *   1 Jan 2007
            Drilling rigs - shot hole 10   *   1 Jan 2007
            Ground impactors 4   *   1 Jan 2007
    Portable messing and sleeping huts 7   *   1 Jan 2007
Other mining support services
(10900)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Gas and oil mining support services (excluding offshore services):
    Cementing assets:
        Batch mixing assets:
            Batch mixing units (excluding batch mixing

units incorporated with trailers)

8   *   1 Jul 2018
            Trailers (incorporating batch mixing unit and trailer) 10   *   1 Jul 2018
        Cement silos:
            Fixed steel 30   *   1 Jul 2018
            Mobile 10   *   1 Jul 2018
        Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes
        Pumping units 10   *   1 Jul 2018
    Drilling assets:
        Bottom hole assemblies (including logging while drilling tools, measuring while drilling tools, motors and stabilisers) 5   *   1 Jul 2018
        Coil tubing assets:
            Pumping units 7   *   1 Jul 2018
            Reel and power units 10   *   1 Jul 2018
        Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) 5   *   1 Jul 2018
        Drill rigs 10   *   1 Jul 2018
        Drill strings 5   *   1 Jul 2018
        Fluid assets (including centrifuges, pumps and shear units) 10   *   1 Jul 2018
        Mobile fluid tanks 10   *   1 Jul 2018
        Well control equipment (including blow out preventers and choke manifolds) 5   *   1 Jul 2018
    Hydraulic fracturing assets:
        Blenders 8   *   1 Jul 2018
        Frac tanks 10   *   1 Jul 2018
        Pumps 8   *   1 Jul 2018
Mineral mining support services:
    Blasting assets:
        Augers 10   *   1 Jul 2017
        Blast hole pumps 7   *   1 Jul 2017
        Explosive boxes 5   *   1 Jul 2017
        Magazines 10   *   1 Jul 2017
        Mobile processing units (MPUs):
            Surface
                Motor vehicles - see Table B Motor vehicles and trailers
                MPUs 9   *   1 Jul 2017
            Underground MPUs (incorporating motor vehicle and MPU) 6   *   1 Jul 2017
        Remote control blasting units 5   *   1 Jul 2017
        Stemming buckets 7   *   1 Jul 2017
    Dewatering pumps 12   *   1 Jul 2017
    Surface drill rigs (production) 10   *   1 Jul 2017

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 (CO2) 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 (CO2) 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, pipework, 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:
        Coolrooms - 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
        Capping machines 15   *   1 Jul 2010
        Cap sorters 10   *   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:
        Flour silos 25   *   1 Jan 2002
        Blowers, flour sifters and grain soak systems 15   *   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   *