Taxation Ruling

TR 2013/4

TR 2013/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2013)

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

Preamble

Exclamation This publication provides you with the following level of protection:

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

A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.

If you rely on this ruling, the Commissioner must apply the law to you in the way set out in the ruling (unless the Commissioner is satisfied that the ruling is incorrect and disadvantages you, in which case the law may be applied to you in a way that is more favourable for you - provided the Commissioner is not prevented from doing so by a time limit imposed by the law). You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

What this Ruling is about

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

2. Determinations made by the Commissioner of the effective life of depreciating assets apply for the purposes of provisions of Division 40 under which the effective life of a depreciating asset is used to work out the asset's decline in value.[2] The effective life determination is made 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. To the extent that the asset is used for a taxable purpose, a deduction may be available under Division 40 for the depreciating asset's decline in value (see section 40-25).

3. Effective life determinations made to date are consolidated in Tables A and B in the Schedule to this Ruling.

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). The explanation provided in this Ruling of the methodology used by the Commissioner in making a determination of effective life may assist taxpayers who choose to make their own estimate of the effective life of a depreciating asset.

Previous Ruling

5. This Ruling replaces Taxation Ruling TR 2012/2, which is withdrawn from 1 July 2013. To the extent that the Commissioner's views in that Ruling still apply, they have been 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 2013. This determination has been incorporated into Tables A and B in the Schedule to this Ruling.

7. The date from which an effective life determined by the Commissioner is applicable 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,

then the effective life that will apply is the one that was 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, then the effective life that will apply is the one that is 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 which lists assets that are peculiar to a particular industry or for which a particular effective life is appropriate because of the way the asset is used in that industry. The industry headings in Table A are drawn, where possible, from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) codes.

·
Only a participant of a listed industry can use the Table A entries for 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 the relevant industry heading in Table A , either specifically or under a general functional group/class, then the industry participant can use a relevant effective life shown in Table B .

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

·
Taxpayers in industry can only use Table B entries if the particular asset is not listed under the relevant industry heading in Table A .
·
If the taxpayer is not using 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. If a particular asset is not listed in either Table A or B then the Commissioner has not made a determination of its effective life and you will need to work out its effective life yourself (see section 40-105 and Appendix 1, Working out your own effective life).

Date of effect

13. This Ruling applies from 1 July 2013. 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.

Commissioner of Taxation
26 June 2013

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.

Overview

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

15. There are periodic consolidations of Tables A and B to incorporate further effective life determinations made by the Commissioner as a result of reviews undertaken. Industry bodies and interested taxpayers are consulted during the course of effective life reviews and, in some instances, reports prepared by independent consultants are used. An independent review panel also checks each review process to confirm the level of industry consultation was appropriate. That panel presently comprises representatives from the Corporate Tax Association, The Institute of Chartered Accountants in Australia, The Treasury and the Australian Taxation Office.

16. 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 2013. The Table A assets which are the subject of the new determination are assets used in the following industries and industry activities:

·
Ammonia and ammonium nitrate manufacturing;
·
Meat processing;
·
Non-ferrous metal casting;
·
Paint and coatings manufacturing;
·
Pet food manufacturing;
·
Prefabricated concrete product manufacturing; and
·
Sanitary paper product manufacturing.

17. This determination also withdraws or amends some entries in Tables A and B and these changes are also incorporated into the tables.

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

18. 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 and if relevant for the asset:

(a)
assuming it will be subject to wear and tear at a rate that is reasonable for the Commissioner to assume;
(b)
assuming it will be maintained in reasonably good order and condition; and
(c)
having regard to the period within which it is likely to be scrapped, sold for no more than scrap or abandoned

(see section 40-100).

19. In determining an effective life, the Commissioner considers the factors listed in the paragraph below. The list is not intended to be exhaustive. For example, in determining the effective life of horticultural plants, in addition to the listed factors issues such as crop management techniques (crop regeneration and topworking/reworking where trees are cut back to the stump) were also taken into account. Where appropriate, each factor is considered on the basis of historical information and future expectations. No one factor is necessarily conclusive and the relative importance of each will vary depending on the nature of the asset.

20. The factors the Commissioner considers include:

·
physical life;
·
manufacturing specifications/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

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

22. 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 would end at the time the asset is retired.

23. An asset's physical life, then, can be seen as the outer limit of its effective life and is a useful starting point for an analysis of the factors to be considered in determining the effective life of the asset.

Manufacturing specifications / Engineering information

24. 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 a variety of reasons including advances in technology and different construction materials. Accordingly, an analysis of manufacturing specifications and engineering information relevant to the new asset is an important factor in estimating its effective life.

Use of the asset in a particular industry

25. 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 wherever possible.

Use of the asset in different industries

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

Industry standards

27. Industry standards and regulations may dictate the time at which a particular asset must be retired from use in an industry.

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

Repairs and maintenance

29. 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. Accordingly, an asset's effective life will generally be limited by the period it is economic to maintain the asset, even though it would still be possible to continue repairs and maintenance to keep it operational.

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

Retention period

31. 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

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

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

34. Commercial obsolescence may occur if, for instance, market demand for the goods produced by the asset ceases through consumer preference or Government regulation. It may also occur if the raw material the asset processes becomes unavailable.

35. Technology may advance so that another asset is better suited for the relevant purpose for which an existing asset is used. The point to note about technological advances, however, is that 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 has come on to the market.

36. There are two types of obsolescence - that which can be predicted at the time the asset is first used and that which is unpredictable and emerges later. Unpredictable obsolescence cannot be taken into account when making an estimate of effective life. Predicted obsolescence would only be taken into account if it is predicted with a high level of certainty across a majority of users.

37. Taxpayers faced with a 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 to adopt the effective life determined by the Commissioner.

Scrapping or abandonment practices

38. Once a taxpayer has scrapped or abandoned an asset, there is a presumption 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.

39. 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

40. Because effective life is, among other things, the period a depreciating asset can be used for a specified purpose, it is unlikely that an asset would be leased for a period greater than its effective life. Consideration of this factor will, in many instances, suggest that the effective life of an asset is no shorter than the period it is leased.

Financial analysis

41. As with lease periods, economic or financial analysis indicating the period over which an asset is intended for use gives guidance that 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 in fact the asset may be used for a specified purpose by any entity for a much longer time.

Market value

42. The defining character of a depreciating asset is that its market value actually falls, or is expected to fall, over time. An analysis of the decline of market value of an asset class, therefore, is an important factor to ensure that a determination of effective life provides appropriate deductions for that decline in value.

Working out your own effective life

43. 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).

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

45. In addition, taxpayers can recalculate the effective life of a depreciating asset if the effective life being used is no longer relevant because of changed circumstances relating to the use of the asset (see section 40-110). An example would be an unpredicted obsolescence such as more or less rigorous use than anticipated.

Capped lives

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

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

48. 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.

49. 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.

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

Decline in value calculation

51. The effective life shown in Table A or B is a component in the formula under which the decline in value of the depreciating asset is calculated (see subsections 40-70(1) and 40-72(1) for diminishing value and 40-75(1) for prime cost).

New and reviewed effective lives

52. Assets reviewed to date 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

53. The terms ' freestanding' and ' fixed' are used to describe certain residential rental property assets listed in Table A . For the purposes of the determination of effective life of such assets, the terms have the following meanings:


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

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

54. The terms ' environmental control structure' and ' protective structure' are used to describe certain agricultural assets listed in Table A . For the purposes of 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 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.

55. The terms ' including' and ' incorporating' have been used in describing certain assets in Tables A and B :


Including - When an entry is described as 'including' other items, those 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, those 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 structure, belts, gearboxes and motors are components of the one asset, the conveyor system.

Appendix 2 - Detailed contents list

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

Paragraph
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 13
Appendix 1 - Explanation 14
Overview 14
How does the Commissioner determine the effective life of a depreciating asset? 18
Physical life 21
Manufacturing specifications/Engineering information 24
Use of the asset in a particular industry 25
Use of the asset in different industries 26
Industry standards 27
Repairs and maintenance 29
Retention period 31
Obsolescence 32
Scrapping or abandonment practices 38
Lease periods 40
Financial analysis 41
Market value 42
Working out your own effective life 43
Capped lives 46
Decline in value calculation 51
New and reviewed effective lives 52
Important terms and definitions in Tables A and B 53
Appendix 2 - Detailed contents list 56
Schedule - ANZSIC categories Page 14
Schedule - Table A Page 18
Schedule - Table B Page 217

TR 2013/4 - ANZSIC categories in Table A

Page
AGRICULTURE, FORESTRY AND FISHING 18
Agriculture 20
Sheep farming 23
Beef cattle farming 23
Beef cattle feedlots 24
Dairy cattle farming 25
Nursery and floriculture production 26
Mushroom growing 28
Hydroponics 28
Vegetable and cane growing 29
Fruit growing 30
Coffee, olive and tree nut growing 31
Poultry farming for breeding, eggs and meat 32
Poultry hatcheries 33
Pig farming 34
Aquaculture 35
Forestry and logging 37
Fishing 37
MINING 37
Coal mining 41
Oil and gas extraction 42
Iron ore mining 45
Gold ore mining 45
Mineral sand mining 46
Nickel ore mining 47
Construction material mining 47
Petroleum exploration services 48
Mineral exploration services 48
MANUFACTURING 49
Meat processing 49
Poultry processing 54
Cured meat and smallgoods manufacturing 55
Dairy product manufacturing 55
Fruit and vegetable processing 56
Oil and fat manufacturing 58
Grain mill product manufacturing 60
Cereal and pasta product manufacturing 61
Bakery product manufacturing 63
Bakery product manufacturing (non factory based) 64
Sugar manufacturing 65
Confectionery manufacturing 69
Prepared animal and bird feed manufacturing 69
Other food product manufacturing n.e.c. 73
Soft drink, cordial and syrup manufacturing 80
Beer manufacturing (except non alcoholic beer) 81
Spirit manufacturing 83
Wine and other alcoholic beverage manufacturing 84
Cigarette and tobacco manufacturing 86
Textile, leather, clothing and footwear manufacturing 86
Log sawmilling and timber dressing 87
Plywood and veneer manufacturing 87
Reconstituted wood product manufacturing 88
Other wood product manufacturing 89
Pulp, paper and converted paper product manufacturing 89
Paper stationery manufacturing 90
Sanitary paper product manufacturing 90
Printing 91
Newspaper printing or publishing 92
Printing support services 93
Petroleum refining 95
Industrial gas manufacturing 96
Basic chemical and chemical product manufacturing 100
Pharmaceutical and medicinal product manufacturing 107
Cleaning compound and toiletry preparation manufacturing 108
Other basic chemical product manufacturing 109
Polymer product and rubber product manufacturing 109
Paint and coatings manufacturing 109
Glass and glass product manufacturing 110
Non metallic mineral product manufacturing 113
Ceramic product manufacturing 113
Cement manufacturing 113
Plaster product manufacturing 116
Concrete product manufacturing 117
Iron smelting and steel manufacturing 121
Alumina production 134
Aluminium smelting 135
Non ferrous metal casting 135
Fabricated metal product manufacturing 136
Steel coil roll forming, slitting, blanking and sheet metal forming 137
Boiler, tank and other heavy gauge metal container manufacturing 140
Motor vehicle manufacturing 141
Motor vehicle body and trailer manufacturing 148
Other motor vehicle parts manufacturing 148
Other transport equipment manufacturing 148
Photographic, optical and ophthalmic equipment manufacturing 148
Other professional and scientific equipment manufacturing n.e.c. 149
Furniture and other manufacturing 149
ELECTRICITY, GAS, WATER AND WASTE SERVICES 149
Electricity supply 149
Gas supply 153
Irrigation water providers 154
Water supply 155
Sewerage and drainage services 156
Waste disposal services 158
CONSTRUCTION 158
WHOLESALE TRADE 160
Wool wholesaling 160
Petroleum product wholesaling 160
RETAIL TRADE 162
Motor vehicle tyre or tube retailing 163
Fuel retailing 164
Food retailing 165
Other store based retailing 165
ACCOMMODATION AND FOOD SERVICES 165
Accommodation 165
Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs (hospitality) 167
TRANSPORT POSTAL AND WAREHOUSING 168
Road transport 168
Tramway and light rail passenger transport services 168
Rail freight and passenger transport services 169
Water transport and support services 171
Scenic and sightseeing transport 174
Courier pick up and delivery services 175
Airport operations and other air transport support services 176
Other transport support services n.e.c. 178
Other warehousing and storage services 178
INFORMATION MEDIA AND TELECOMMUNICATIONS 179
Telecommunication services 179
Motion picture and sound recording activities 180
Motion picture exhibition 183
Radio broadcasting 184
Television broadcasting 185
Internet publishing and broadcasting 187
Library and other information services 187
FINANCIAL AND INSURANCE SERVICES 187
RENTAL, HIRING AND REAL ESTATE SERVICES 188
Rental and hiring services (except real estate) 188
Residential property operators 189
Non residential property operators 194
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES 195
Surveying and mapping services 195
Veterinary services 195
Professional photographic services 196
ADMINISTRATIVE AND SUPPORT SERVICES 196
Building and other industrial cleaning services 196
Gardening services 197
Packaging services 197
EDUCATION AND TRAINING 198
HEALTH CARE AND SOCIAL ASSISTANCE 198
Hospitals 199
Dental services 201
Optometry and optical dispensing 202
Pathologist and other pathology 203
Podiatry services 203
Radiology and diagnostic imaging services 204
Specialist medical services n.e.c 205
Nursing home operation 206
ARTS AND RECREATION SERVICES 206
Heritage activities 206
Creative and performing arts activities 206
Health and fitness centres and gymnasia operations 207
Sport and recreation services 207
Gambling activities 209
OTHER SERVICES 209
Automotive repair and maintenance 209
Automotive body, paint and interior repair n.e.c. 212
Personal and other services 214
Hairdressing and beauty services 214
Laundry and dry cleaning services 214
Photographic film processing 216

TR 2013/4 - Effective lives (Industry Categories)
Table A as at 1 July 2013 - AGRICULTURE, FORESTRY AND FISHING

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 washer) 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 15  *  1 Jul 2008
    Tree nut assets:      
        De-husking units 8  *  1 Jul 2008
        Drying silos 20  *  1 Jul 2008
        Trommels 15  *  1 Jul 2008
    Packing assets (including bagging and wrapping machines) 10  *  1 Jul 2008
    Scales (excluding platform scales) 5  *  1 Jul 2008
Livestock grids 40  *  1 Jul 2008
Motorcycles used in primary production activities 5  *  1 Jul 2007
Post driver/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 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 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 15  *  1 Jul 2008
        Irrigation earth channels 40  *  1 Jul 2008
        Irrigators (including centre pivot, lateral and travelling gun):      
            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 20  *  1 Jul 2008
        PVC 30  *  1 Jul 2008
    Water tanks:      
        Concrete 30  *  1 Jul 2008
        Galvanised steel 25  *  1 Jul 2008
        Polyethylene 15  *  1 Jul 2008
    Water troughs:      
        Concrete 25  *  1 Jul 2008
        Galvanised steel 15  *  1 Jul 2008
        Polyethylene 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 plant:      
    Beehives 13 1/3   1 Jan 2001
    Processing plant 20   1 Jan 2001
Bridges (wooden) 20   1 Jan 2001
Cotton sheds (humidification) 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 12  *#  1 Jul 2007
        Cotton picker/strippers 10  *#  1 Jul 2007
        Field bins 20  *  1 Jan 2007
        Fuel trailers 15  *  1 Jan 2007
        Module builders 15  *  1 Jan 2007
        Module tarpaulins 5  *  1 Jan 2007
        Peanut diggers (including peanut pullers) 10  *#  1 Jan 2007
        Peanut threshers 12  *#  1 Jul 2007
    Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering) 5  *  1 Jan 2007
    Seeding and fertilizing assets:      
        Fertilizer spreaders (including linkage and trailed) 10  *  1 Jan 2007
        Planters (including bar, box, combined seeders, precision planters and row crop planters) 15  *  1 Jan 2007
        Seed and fertilizer bins 15  *  1 Jan 2007
    Tillage assets:      
        Generally 15  *  1 Jan 2007
        Harrows 5  *  1 Jan 2007
        Laser controlled scraping assets:      
            Transmitters 7  *  1 Jan 2007
            Buckets 10  *  1 Jan 2007
        Rippers 10  *  1 Jan 2007
Harvester/sweeper 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:      
        Grapefruit 30  *  1 Jan 2001
        Lemon 20  *  1 Jan 2001
        Limes 20  *  1 Jan 2001
        Mandarin 25  *  1 Jan 2001
        Orange 30  *  1 Jan 2001
    Grapevines, dried 15  *  1 Oct 2004
    Grapevines, table 15  *  1 Oct 2004
    Grapevines, wine 20  *  1 Oct 2004
    Nuts:      
        Almond 25  *  1 Jul 2001
        Cashew 25  *  1 Jul 2001
        Chestnut 25  *  1 Jul 2001
        Hazelnut 25  *  1 Jul 2001
        Jojoba 30  *  1 Jul 2001
        Macadamia 25  *  1 Jul 2001
        Pecan 25  *  1 Jul 2001
        Pistachio 25  *  1 Jul 2001
        Walnut 25  *  1 Jul 2001
    Pome:    
        Apple 20  *  1 Jan 2001
        Pear 25  *  1 Jan 2001
    Stone Fruit:      
        Apricots 10  *  1 Jan 2001
        Cherries 18  *  1 Jan 2001
        Nectarine 10  *  1 Jan 2001
        Olives 30  *  1 Jan 2001
        Peach 10  *  1 Jan 2001
        Plum 15  *  1 Jan 2001
        Prune 20  *  1 Jan 2001
    Tropical:      
        Avocado 20  *  1 Jan 2001
        Mango 30  *  1 Jan 2001
Levee banks and revetments 40   1 Jan 2001
Pea-viners, pea cleaners, vine and straw conveyors 10   1 Jan 2001
Silos:      
    Ancillary equipment 20   1 Jan 2001
    Grain (metal) 30  *  1 Jul 2001
Stud stock and thoroughbred horses 10   1 Jan 2001
Trellis 20   1 Jan 2001
 
Sheep farming
(01410)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Crutching machines, portable type 10  *  1 Jan 2007
Dipping and spraying assets for parasite control:      
    Jet spray system assets (including the race or handler dedicated to the jet spray system) 10  *  1 Jan 2007
    Mobile plunge dips 5  *  1 Jan 2007
Feeders (including grain feeders, oat feeders, hay feeders) 15  *  1 Jan 2007
Footbaths 10  *  1 Jan 2007
Instruments for measuring wool fibre fineness, laser type 10  *  1 Jan 2007
Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5  *  1 Jan 2007
Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15  *  1 Jan 2007
Weigh bars, weigh indicators and weigh platforms 10  *  1 Jan 2007
Yards, races, leadup systems and loading ramps:      
    Permanent type 40  *  1 Jan 2007
    Portable type 25  *  1 Jan 2007
Woolshed assets:      
    Grinding machine for sharpening cutters 30  *  1 Jan 2007
    Shearing machines 30  *  1 Jan 2007
    Shearing or crutching handpieces 10  *  1 Jan 2007
    Wool bale movers 10  *  1 Jan 2007
    Wool presses 20  *  1 Jan 2007
    Woolsheds and shearing sheds 50  *  1 Jan 2007
    Wool tables, steel type 20  *  1 Jan 2007
Beef cattle farming
(01420)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Cattle handling assets:      
    Calf cradles 10  *  1 Jan 2007
    Cattle crushes (hydraulic and manual) 10  *  1 Jan 2007
    NLIS and other readers 5  *  1 Jan 2007
    Scales, weigh indicators and loading bars 5  *  1 Jan 2007
Cattle yards including races and coolers (steel and timber):      
    Permanent type 30  *  1 Jan 2007
    Portable type 20  *  1 Jan 2007
Feed bins including hay racks 15  *  1 Jan 2007
Feed handling assets:      
    Bale feeders 10  *  1 Jan 2007
    Feed mixers 10  *  1 Jan 2007
    Silage and feedout wagons 10  *  1 Jan 2007
Loading ramps 20  *  1 Jan 2007
Manure and fertilizer spreaders 10  *  1 Jan 2007
Saddlery and harness 10  *  1 Jan 2007
 
Beef cattle feedlots
(01430)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Cattle handling assets:      
    Cattle crushes (hydraulic and manual) 6  *  1 Jan 2007
    Cattle induction and transfer yards (steel and timber) 20  *  1 Jan 2007
    Cattle treatment yards (steel and timber) 20  *  1 Jan 2007
    Cattle wash yards (steel and timber) 20  *  1 Jan 2007
    NLIS and other readers 5  *  1 Jan 2007
    Scales, weigh indicators and loading bars 5  *  1 Jan 2007
Cattle pen assets:      
    Bunk sweepers 8  *  1 Jan 2007
    Cattle pen infrastructure assets:      
        Feed bunks or troughs and aprons 20  *  1 Jan 2007
        Feed roads 20  *  1 Jan 2007
        Pen earthworks 20  *  1 Jan 2007
        Pen fences and gates (steel and timber) 20  *  1 Jan 2007
        Shade structures 20  *  1 Jan 2007
    Pen scrapers 10  *  1 Jan 2007
Feed milling and handling assets:      
    Ancillary grain handling equipment:      
        Augers 10  *  1 Jan 2007
        Conveyors and elevators 15  *  1 Jan 2007
    Bulk and segregated commodity storage facilities (incorporating bunkers) 30  *  1 Jan 2007
    Feed mixers 7  *  1 Jan 2007
    Feed mixer trucks 7  *  1 Jan 2007
    Grain cleaners 10  *  1 Jan 2007
    Grain processing assets:      
        Roller mills 15  *  1 Jan 2007
        Steam flaking chests 15  *  1 Jan 2007
        Steam flaking surge bins 15  *  1 Jan 2007
        Tempering silos:      
            Glass fused to steel 50  *  1 Jan 2007
            Stainless steel 15  *  1 Jan 2007
            Galvanised steel 12  *  1 Jan 2007
    Receival pits and hoppers 25  *  1 Jan 2007
    Roughage processing assets (including tub rinders) 7  *  1 Jan 2007
    Sampling and testing assets 5  *  1 Jan 2007
    Silos and bins used for storing dry grain:      
        Concrete 50  *  1 Jan 2007
        Steel 20  *  1 Jan 2007
    Tank storages for liquid feed supplements 15  *  1 Jan 2007
Loading ramps 20  *  1 Jan 2007
Manure composting and screening machines 15  *  1 Jan 2007
Dairy cattle farming
(01600)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Automatic calf feeders 10  *  1 Jul 2007
Barn fed dairy farms:      
    Bulk and segregated commodity storage facilities (incorporating bunkers) 30  *  1 Jul 2007
    Exercise yards 20  *  1 Jul 2007
    Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20  *  1 Jul 2007
Cattle handling assets:      
    Air operated gates 10  *  1 Jul 2007
    All terrain vehicles (ATVs) 3  *  1 Jul 2007
    Automatic drafting systems 7  *  1 Jul 2007
    Automatic ID systems 7  *  1 Jul 2007
    Automatic weighing systems and cattle scales 5  *  1 Jul 2007
    Backing gates 15  *  1 Jul 2007
    Calf cradles 10  *  1 Jul 2007
    Cattle crushes 10  *  1 Jul 2007
    Cattle laneways 30  *  1 Jul 2007
    Cattle yards (including loading ramps) 30  *  1 Jul 2007
    Dairy milking sheds 30  *  1 Jul 2007
    Dairy yards and races 20  *  1 Jul 2007
    Teat spraying systems:      
        Automatic 7  *  1 Jul 2007
        Manual 10  *  1 Jul 2007
Clean up assets:      
    High pressure pumps and hoses 10  *  1 Jul 2007
    Hot water services 10  *  1 Jul 2007
    Milk line washing systems:      
        Automatic 10  *  1 Jul 2007
        Manual 10  *  1 Jul 2007
Feed milling and handling assets:      
    Augers 10  *  1 Jul 2007
    Conveyors and elevators 15  *  1 Jul 2007
    Feed pads and bunkers 30  *  1 Jul 2007
    Feeding systems:      
        Automatic 12  *  1 Jul 2007
        Manual 15  *  1 Jul 2007
    Feed mixers 7  *  1 Jul 2007
    Grain mills (including roller mills, disc mills and hammer mills) 15  *  1 Jul 2007
    Manure spreaders 10  *  1 Jul 2007
    Silage pits 40  *  1 Jul 2007
    Silage wagons 10  *  1 Jul 2007
    Silos (steel) 20  *  1 Jul 2007
    Telescopic handlers 10  *  1 Jul 2007
    Tub grinders 7  *  1 Jul 2007
Milking and milk handling assets:      
    Automatic cluster removers 10  *  1 Jul 2007
    Bailing systems:      
        Herringbone (including swing over, double up and rapid exit) 15  *  1 Jul 2007
        Rotary 15  *  1 Jul 2007
        Walk through 15  *  1 Jul 2007
    Filters 15  *  1 Jul 2007
    Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15  *  1 Jul 2007
    Milk meters and recording jars (including conductivity sensors) 10  *  1 Jul 2007
    Milk vats 25  *  1 Jul 2007
    Plate coolers 15  *  1 Jul 2007
    Receivers 15  *  1 Jul 2007
    Refrigeration compressors 10  *  1 Jul 2007
 
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 15  *#  1 Jul 2006
Packaging assets:      
    Deleafers 15  *  1 Jul 2006
    Bunching and bundling machines 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) 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 material 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):      
    Peak heat and spawn running 10  *  1 Jul 2008
    Growing 15  *  1 Jul 2008
Vacuum coolers 10  *  1 Jul 2008
Weighing machines 10  *  1 Jul 2008
 
Hydroponics
( 01220 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Hanging gutters 10  *  1 Jul 2007
Troughs 10  *  1 Jul 2007
Hydroponics growers may use the effective life for relevant assets shown in Nursery and Floriculture Production (01110 to 01150)
 
Vegetable and 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 rake) 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) 10  *#  1 Jul 2007
    Harvesting aids (incorporating trailer and conveyor belts) 15  *  1 Jul 2007
    Onion lifters 10  *#  1 Jul 2007
    Trailers 15  *  1 Jul 2007
    Windrowers (including potato diggers, onion and potato windrowers) 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
    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
    Elevated 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 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 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
    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:      
        Coffee 10  *#  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
        Harvesting pole rakes 5  *  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
 
Poultry farming for breeding, eggs and meat
( 01710 to 01720 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Animal housing structures (incorporating frame, walls, roof, insulation, doors, floors and lighting) 20  *  1 Jan 2007
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
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:      
    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 )
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 trolleys/dollies 10  *  1 Jan 2007
Hatcher baskets 10  *  1 Jan 2007
Hatchers (including integrated controller unit) 20  *  1 Jan 2007
Hatchery buildings (incorporating frames, walls, roof, 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 type):      
        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 type (incorporating probe and monitor) 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:      
    Readyfeed 10  *  1 Jul 2008
    Grain storage 20  *  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[4] 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 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)      
Cooling assets (including water chillers) 10  *  1 Jul 2007
Control systems 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:      
    Oyster growing structures (incorporating posts and racks or lines) 10  *  1 Jul 2007
    Baskets 8  *  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 and polyvinylchloride including lay flat hoses) 10  *  1 Jul 2007
        In ground (polyethylene and polyvinylchloride) 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 system (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

TR 2013/4 - Effective lives (Industry Categories)
Table A as at 1 July 2013 - MINING

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 crane/gantry 30  *  1 Jul 2003
    Stack (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
        Tripper/stacker and stacking conveyor systems 25  *  1 Jul 2003
        Tunnel vent and exhaust fans 15  *  1 Jul 2003
    Water recycling facility 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 system 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 carrier 10  *  1 Jul 2002
    Wheel loader 8  *  1 Jul 2002
Tailings dams 20   1 Jan 2001
Underground mobile mining machines:      
    Compressors 10  *  1 Jul 2002
    Continuous haulage system 10  *  1 Jul 2002
    Continuous miner 10  *  1 Jul 2002
    Drill rigs:      
        Diamond 20  *  1 Jul 2002
        Production 7  *  1 Jul 2002
    Feeder breaker 15  *  1 Jul 2002
    Grader 10  *  1 Jul 2002
    Jumbo 10  *  1 Jul 2002
    Load-haul-dump machine 6  *  1 Jul 2002
    Long-wall equipment:      
        Armoured face conveyor 6  *  1 Jul 2002
        Beam stage loader 7  *  1 Jul 2002
        Hydraulic pump module 15  *  1 Jul 2002
        Hydraulic roof support 10  *  1 Jul 2002
        Impact crusher 10  *  1 Jul 2002
        Mobile conveyor tail end 5  *  1 Jul 2002
        Roof support relocation vehicle 10  *  1 Jul 2002
        Shearer 7  *  1 Jul 2002
        Shearer carrier 10  *  1 Jul 2002
    Maintenance vehicle 8  *  1 Jul 2002
    Personnel transporter 8  *  1 Jul 2002
    Raise borers and down reamers 20  *  1 Jul 2002
    Roof bolters 8  *  1 Jul 2002
    Scissor lift 6  *  1 Jul 2002
    Shuttle car 12  *  1 Jul 2002
    Skid steer loader 12  *  1 Jul 2002
    Underground haulage trucks 6  *  1 Jul 2002
    Wheel loader 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 crane/gantry 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
        Tripper/stacker 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:      
    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 tower for gas flare 25  *#  1 Jul 2002
    Fractionation train assets (including air cooler, column, compressor, heat exchanger, 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 compressor, cryogenic storage tank, loading arm, pumps and tank) 30  *#  1 Jul 2002
    LNG train assets (including centrifugal compressor, column, cryogenic heat exchanger, gas turbine driver and other heat exchangers) 30  *#  1 Jul 2002
    Stabiliser process assets (including column, heat exchanger, pumps and reciprocating compressor) 30  *#  1 Jul 2002
    Storage and loading assets (including cryogenic storage tank, jetty, loading arm, LPG chiller 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:      
    Central production facility assets:      
        Boiler 10  *  1 Jul 2002
        Cabling for power and control system 30  *#  1 Jul 2002
        Diesel system 15  *  1 Jul 2002
        Drains system 20  *#  1 Jul 2002
        Drill rig 10  *  1 Jul 2002
        Flare system assets:      
            Carbon steel piping 15  *  1 Jul 2002
            Flare tip 5  *  1 Jul 2002
            Stainless steel piping 30  *#  1 Jul 2002
        Fuel gas system 30  *#  1 Jul 2002
        Gas compression and reinjection assets:      
            Gas compressor used offshore 10  *  1 Jul 2002
            Gas turbine driver used offshore 12 ½  *  1 Jul 2002
            Power turbine used offshore 12 ½  *  1 Jul 2002
            Generally (including piping, skid, vessels and assets used onshore) 30  *#  1 Jul 2002
        Heat exchanger 30  *#  1 Jul 2002
        Major carbon steel vessels 12 ½  *  1 Jul 2002
        Major stainless steel (or lined) vessels 30  *#  1 Jul 2002
        Offshore platform:      
            Generally (including accommodation module, flare structure, helideck, jacket primary steel work and topsides secondary steel work) 30  *#  1 Jul 2002
            Topsides tertiary steelwork (including handrails, ladders and stairs) 15  *  1 Jul 2002
        Piping 30  *#  1 Jul 2002
        Pump:      
            Circulation pump 12 ½  *  1 Jul 2002
            Generally 20  *#  1 Jul 2002
            Seawater lift pump 15  *  1 Jul 2002
        Shutdown and fire/gas system 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
    Control systems 10  *  1 Jul 2002
    Electricity generation assets - see Table A Electricity supply (26110 to 26400)      
    Floating production storage and offloading (FPSO) vessel (incorporating mooring system) 20  *#  1 Jul 2002
    Floating storage and offloading (FSO) vessel (incorporating mooring system) 20  *#  1 Jul 2002
    Infield pipeline 30  *#  1 Jul 2002
    Instruments (including level, pressure and temperature indicators) 12 ½  *  1 Jul 2002
    Offshore bulk loading transfer system 10  *  1 Jul 2002
    Subsea production assets (including control umbilical, flowline and manifold) 20  *#  1 Jul 2002
    Trunkline 30  *#  1 Jul 2002
    Valve 12 ½  *  1 Jul 2002
    Well and downhole equipment 15  *  1 Jul 2002
    Wellhead and christmas tree 30  *#  1 Jul 2002
Oil production assets:      
    Central production facility assets (excluding FPSOs):      
        Boiler 10  *  1 Jul 2002
        Circulation pump 12 ½  *  1 Jul 2002
        Drill rig 10  *  1 Jul 2002
        Flare tip 5  *  1 Jul 2002
        Gas compression and reinjection assets:      
            Gas compressor used offshore 10  *  1 Jul 2002
            Gas turbine driver used offshore 12 ½  *  1 Jul 2002
            Power turbine used offshore 12 ½  *  1 Jul 2002
            Generally (including piping, skid, vessels and assets used onshore) 15  *  1 Jul 2002
        Generally (including offshore platform) 15  *  1 Jul 2002
        Major carbon steel vessels 12 ½  *  1 Jul 2002
        Pump:      
            Circulation pump 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)      
    Floating production storage and offloading (FPSO)- vessel (incorporating mooring system) 20  *#  1 Jul 2002
    Floating storage and offloading (FSO) vessel- (incorporating mooring system) 20  *#  1 Jul 2002
    Infield pipeline 15  *  1 Jul 2002
    Instruments (including level, pressure and - temperature indicators) 12 ½  *  1 Jul 2002
    Offshore bulk loading transfer system 10  *  1 Jul 2002
    Subsea production assets (including control - umbilical, flowline and manifold) 15  *  1 Jul 2002
    Trunkline 30  *#  1 Jul 2002
    Valve 12 ½  *  1 Jul 2002
    Well and downhole equipment 10  *  1 Jul 2002
    Wellhead and christmas tree 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 structure (including structures 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 onshore:      
    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
    Down hole geophysics units truck mounted 12  *  1 Jan 2007
    Drill strings 4  *  1 Jan 2007
    Portable messing and sleeping huts 7  *  1 Jan 2007
Exploration assets used offshore:      
    Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20  *  1 Jan 2007
    Drill strings 3  *  1 Jan 2007
    Down hole geophysics units skid mounted 10  *  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
        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
        Total stations (incorporating a theodolite) 5  *  1 Jan 2007
    Portable messing and sleeping huts 7  *  1 Jan 2007

TR 2013/4 - Effective lives (Industry Categories)
Table A as at 1 July 2013 - MANUFACTURING

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 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
    De-humidifiers:      
        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 belt, drive motors and supporting structure) 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 machine 10  *  1 Jan 2001
    Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin) 15  *  1 Jan 2001
    Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper) 10  *  1 Jan 2001
    Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater) 15  *  1 Jan 2001
    Decanter/centrifuge 12  *  1 Jan 2001
    Environmental control equipment (includes condenser and associated equipment, bio-filter, air-scrubber, after-burner and dissolved air flotation system) 10  *  1 Jan 2001
    Feathrolyser/feather hydrolyser 10  *  1 Jan 2001
    Magnet 15  *  1 Jan 2001
    Mill 10  *  1 Jan 2001
    Mincer/grinder 5  *  1 Jan 2001
    Pans and screens (includes percolator pans/screen and shaker screen) 15  *  1 Jan 2001
    Pre-breaker/pre-hogger 10  *  1 Jan 2001
    Screw and bucket elevators 10  *  1 Jan 2001
    Screw press/expeller press 13  *  1 Jan 2001
    Separator/polisher 15  *  1 Jan 2001
    Tallow storage tank 15  *  1 Jan 2001
    Waste heat evaporator 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 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 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 (27100)      
    Pond covers 10  *  1 Jul 2013
    Pond liners 10  *  1 Jul 2013
    Sequential batch reactors 10  *  1 Jul 2013
    Settling ponds 30  *  1 Jul 2013
    Solids dewatering presses 10  *  1 Jul 2013
Water assets:      
    Boilers 20  *  1 Jul 2013
    Bore pumps 7  *  1 Jul 2013
    Bores 30  *  1 Jul 2013
    Chlorine dosing systems 10  *  1 Jul 2013
    Clarifiers 20  *  1 Jul 2013
    High stage pump sets 7  *  1 Jul 2013
    Hot water systems 10  *  1 Jul 2013
    Heat exchangers 10  *  1 Jul 2013
    Raw water filters 15  *  1 Jul 2013
    Raw water in-feed pump sets 10  *  1 Jul 2013
    Reverse osmosis systems incorporating pumps, pipe work, membranes and controls 10  *  1 Jul 2013
    Water distribution pipes 20  *  1 Jul 2013
    Water softeners 10  *  1 Jul 2013
    Water storage tanks 20  *  1 Jul 2013
    Water tank liners 15  *  1 Jul 2013
 
Poultry processing
(11120)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Conveyor systems and troughing 20 1 Jan 2001
General plant 13 1/3 1 Jan 2001
Refrigeration plant and boiler 10 1 Jan 2001
 
Cured meat and smallgoods manufacturing
(11130)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Bacon manufacture:      
    Bacon bins (demountable pig confinement units):      
        Galvanised iron components of structure 33 1/3   1 Jan 2001
        Plant installed in structure 20   1 Jan 2001
    Curing plant:      
        Fixtures (including overhead tracking) 20   1 Jan 2001
        Other 13 1/3   1 Jan 2001
    Factory building (40 per cent of the total cost of the building is regarded as an integral part of plant and machinery):      
        Brick, stone or concrete structure 100   1 Jan 2001
        Wooden structure 20   1 Jan 2001
 
Dairy product manufacturing
( 11310 to 11330 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Dairy product manufacturing:      
    Buildings:      
        Factory building (66 2/3 percent of the total cost of the building is regarded as an integral part of plant and machinery):      
            Brick or concrete structure 100   1 Jan 2001
            Wooden structure 20   1 Jan 2001
    Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15  *  1 Jan 2001
    Cheese blockformers 15  *  1 Jan 2001
    Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15  *  1 Jan 2001
    Continuous cheddaring machine 15  *  1 Jan 2001
    Conveyors 10   1 Jan 2001
    Driers (includes drum, fluidised bed and spray) 20  *  1 Jan 2001
    Evaporators (includes circulation/vacuum chamber and falling film) 20  *  1 Jan 2001
    Heat exchangers 15  *  1 Jan 2001
    Homogenisers 15  *  1 Jan 2001
    Membrane filtration plant:      
        Filter membranes 1 ½  *  1 Jan 2001
        Membrane holding tanks 15  *  1 Jan 2001
    Pumps (brine and cream) 10   1 Jan 2001
    Tanks (includes storage, mixing, process and balance tanks) 20  *  1 Jan 2001
    Water cooling and aerating plant 8   1 Jan 2001
 
Fruit and vegetable processing
(11400)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Fruit and vegetable canning plant 20   1 Jan 2001
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 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-making plant 20   1 Jan 2001
 
Oil and fat manufacturing
(11500)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Edible oil or fat, blended, manufacturing assets:      
    Preparatory and extraction assets:      
        Preparatory and mechanical extraction assets:      
            Breaking assets (including dehullers and crackers) 20  *  1 Jul 2012
            Cookers (including conditioners and preheaters) 25  *  1 Jul 2012
            Extruders (including screw presses) 20  *  1 Jul 2012
            Milling and grinding assets (including flakers, hammer mills and roller mills) 20  *  1 Jul 2012
            Pumps 8  *  1 Jul 2012
            Vibratory screens 15  *  1 Jul 2012
        Solvent extraction system assets:      
            Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30  *  1 Jul 2012
            Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30  *  1 Jul 2012
            Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30  *  1 Jul 2012
            Solvent extractors (including hoppers and conveyors) 30  *  1 Jul 2012
            Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30  *  1 Jul 2012
    Margarine and shortening processing assets:      
        Pasteurisers 15  *  1 Jul 2012
        Pin rotor machines (including plasticators and complectors) 25  *  1 Jul 2012
        Refrigeration assets (including compressors, condensers, evaporators and pumps) 15  *  1 Jul 2012
        Scraped surface heat exchangers (including perfectors and crystallisers) 25  *  1 Jul 2012
    Measuring, monitoring and quality control assets:      
        Belt weighers 15  *  1 Jul 2012
        Control systems 10  *  1 Jul 2012
        Flow meters 10  *  1 Jul 2012
        Laboratory assets:      
            Colorimeters 10  *  1 Jul 2012
            Furnace ovens 15  *  1 Jul 2012
            Gas chromatograph analysers 10  *  1 Jul 2012
            Moisture and protein analysers, electronic (including near infra red analysers) 10  *  1 Jul 2012
            Spectrophotometers 15  *  1 Jul 2012
            Vacuum separators 10  *  1 Jul 2012
        Quality control assets (including metal detectors and magnets) 10  *  1 Jul 2012
        Seed samplers, hydraulic driven 10  *  1 Jul 2012
        Weighbridges 20  *  1 Jul 2012
    Packaging assets:      
        Capping machines 15  *  1 Jul 2012
        Cartoning assets (including carton and case erecting, packing and closing machines) 15  *  1 Jul 2012
        Coding machines 10  *  1 Jul 2012
        Filling machines 20  *  1 Jul 2012
        Labellers 10  *  1 Jul 2012
        Palletisers and depalletisers 20  *  1 Jul 2012
        Robots (pick and place packaging machines) 10  *  1 Jul 2012
        Wrapping machines (including shrink and stretch wrappers) 15  *  1 Jul 2012
    Receiving and storage assets:      
        Bins and containers 20  *  1 Jul 2012
        Silos:      
            Meal 20  *  1 Jul 2012
            Seed 30  *  1 Jul 2012
        Underground seed storage assets (including concrete dump pits) 40  *  1 Jul 2012
    Seed and product handling assets:      
        Augers, conveyors, elevators and hoppers 15  *  1 Jul 2012
    Support assets:      
        Centrifuges, decanters and separators 20  *  1 Jul 2012
        Cooling towers (including packaged type) 20  *  1 Jul 2012
        Deodorisers 30  *  1 Jul 2012
        Drying assets (including vacuum dryers) 20  *  1 Jul 2012
        Emission control assets:      
            Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20  *  1 Jul 2012
            Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20  *  1 Jul 2012
        Filtration assets:      
            Plate and frame presses and polished filters 30  *  1 Jul 2012
            Pressure leaf filters 20  *  1 Jul 2012
        Heat exchangers 15  *  1 Jul 2012
        Pipes and pipelines 25  *  1 Jul 2012
        Pumps 15  *  1 Jul 2012
        Stacks (steel flues) 20  *  1 Jul 2012
        Tanks and vessels:      
            Bulk oil storage tanks 30  *  1 Jul 2012
            Other:      
                Steel 20  *  1 Jul 2012
                Stainless steel 30  *  1 Jul 2012
Olive oil processing assets 15  *  1 Jul 2008
 
Grain mill product manufacturing
(11610)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Flour-milling plant:      
    Bins (wooden) 33 1/3   1 Jan 2001
    General plant 13 1/3   1 Jan 2001
    Silos, concrete 50  *  1 Jan 2004
    Silos, galvanised 30  *  1 Jan 2004
    Silos, steel 40  *  1 Jan 2004
Linseed oil manufacturing plant 13 1/3   1 Jan 2001
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 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
        CO2 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 plant 13 1/3   1 Jan 2001
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 screw type 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, case packers, case palletisers, check weighers, 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 unit, pan cleaners, and topping applicators) 15  *  1 Jan 2002
    Automatic pan storage unit 20  *  1 Jan 2002
    Automatic product handling assets (including basket loader and basket stacker) 15  *  1 Jan 2002
    Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter) 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 cooler, spiral freezer 10  *  1 Jan 2002
    Final prover (mechanical type) 15  *  1 Jan 2002
    Final prover (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 weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, 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 closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place 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 slicer, cake slicer and reciprocating blade slicer) 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 divider/rounder 8  *  1 Jan 2002
    Fixed bowl spiral mixers 7  *  1 Jan 2002
    Hydraulic dough divider 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 10  *  1 Jul 2011
            Switchboards 20  *  1 Jul 2011
            Variable speed drives 10  *  1 Jul 2011
        Conveyors (including framework and enclosures) 20  *  1 Jul 2011
        Conveyor belt weighers 15  *  1 Jul 2011
        Dust collectors (including ducting and excluding bagacillo collection systems) 20  *  1 Jul 2011
        Heat exchangers 15  *  1 Jul 2011
        Laboratory assets:
            Cutter grinders 15  *  1 Jul 2011
            Moisture determination ovens 10  *  1 Jul 2011
            Polarimeters 10  *  1 Jul 2011
            Rotary juice samplers 15  *  1 Jul 2011
            Spectrometers 10  *  1 Jul 2011
            Wet disintegrators 15  *  1 Jul 2011
        Overhead cranes (See Table B - Cranes)
        Piping and valves:
            Piping:
                Mild steel 15  *  1 Jul 2011
                Non ferrous 20  *  1 Jul 2011
                Stainless steel 25  *  1 Jul 2011
            Valves 10  *  1 Jul 2011
        Pumps 15  *  1 Jul 2011
        Tanks (excluding molasses storage tanks):
            Water storage tanks 25  *  1 Jul 2011
            Other tanks:
                Mild steel 20  *  1 Jul 2011
                Plastic 15  *  1 Jul 2011
                Stainless steel 30  *  1 Jul 2011
    Water treatment and cooling assets:
        Clarifiers 25  *  1 Jul 2011
        Cooling and effluent ponds 40  *  1 Jul 2011
        Cooling towers:
            Field erected 25  *  1 Jul 2011
            Packaged 15  *  1 Jul 2011
        Ion exchange systems 15  *  1 Jul 2011
Sugar refining assets:
    Affination assets:
        Centrifugals 25  *  1 Jul 2011
        Magma mixers 20  *  1 Jul 2011
        Sugar melters 20  *  1 Jul 2011
        Melter liquor screens 15  *  1 Jul 2011
    Clarification and de-colourising assets:
        Carbon regeneration kilns 15  *  1 Jul 2011
        Clarifiers 25  *  1 Jul 2011
        Deep bed filters 30  *  1 Jul 2011
        De-colourising columns:
            Carbon based 30  *  1 Jul 2011
            Resin based 20  *  1 Jul 2011
    Evaporation and crystallisation assets:
        Centrifugals 25  *  1 Jul 2011
        Evaporators 30  *  1 Jul 2011
        Magma/massecuite distributors and receivers 20  *  1 Jul 2011
        Vacuum pans 30  *  1 Jul 2011
        Vapour condensers:
            Mild steel 20  *  1 Jul 2011
            Stainless steel 30  *  1 Jul 2011
    Packaging assets:
        Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15  *  1 Jul 2011
        Bottling assets:
            Bottle capping, filling and unscrambling machines 15  *  1 Jul 2011
            Syrup and treacle filter presses 15  *  1 Jul 2011
            UV disinfectors 15  *  1 Jul 2011
        Carton erecting, packing and closing machines (including cartoners) 15  *  1 Jul 2011
        Case erecting, packing and closing machines (including casepackers) 15  *  1 Jul 2011
        Inspection equipment (including check weighers, metal detectors, counting machines) 10  *  1 Jul 2011
        Multihead and singlehead weighers 15  *  1 Jul 2011
        Palletisers and de-palletisers 15  *  1 Jul 2011
        Product identification labellers including decorating, applicator and coding machines 10  *  1 Jul 2011
        Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 15  *  1 Jul 2011
    Sugar receival, drying, screening, and storage assets:
        Bins, hoppers and silos 30  *  1 Jul 2011
        Lump breakers 15  *  1 Jul 2011
        Rotary sugar dryers 25  *  1 Jul 2011
        Sugar throwers 15  *  1 Jul 2011
        Vibratory screens (including graders and scalpers) 15  *  1 Jul 2011
    Support assets:
        Air compression assets:
            Air dryers 12  *  1 Jul 2011
            Air receivers 20  *  1 Jul 2011
            Compressors 12  *  1 Jul 2011
            Packaged air compression systems 12  *  1 Jul 2011
        Blowers and fans 15  *  1 Jul 2011
        Boilers (packaged type only) 20  *  1 Jul 2011
        Control system assets:
            Control cabinets and switchgear 10  *  1 Jul 2011
            Instrumentation 10  *  1 Jul 2011
            Program logic controllers (PLCs) 10  *  1 Jul 2011
            Switchboards 20  *  1 Jul 2011
            Variable speed drives (VSDs) 10  *  1 Jul 2011
        Conveyors (including framework and enclosures):
            Packaging conveyors 15  *  1 Jul 2011
            Other conveyors 20  *  1 Jul 2011
        Cooling towers:
            Field erected 25  *  1 Jul 2011
            Packaged 15  *  1 Jul 2011
        Dust collectors (including ducting) 20  *  1 Jul 2011
        Heat exchangers 15  *  1 Jul 2011
        Pipes and valves:
            Pipes:
                Mild steel 15  *  1 Jul 2011
                Non ferrous 20  *  1 Jul 2011
                Stainless steel 25  *  1 Jul 2011
            Valves 10  *  1 Jul 2011
        Pumps 15  *  1 Jul 2011
        Refractometers 10  *  1 Jul 2011
        Spectrometers 10  *  1 Jul 2011
        Tanks:
            Water storage tanks 25  *  1 Jul 2011
            Other tanks:
                Mild steel 20  *  1 Jul 2011
                Plastic 15  *  1 Jul 2011
                Stainless steel 30  *  1 Jul 2011
        Weighbridges 20  *  1 Jul 2011
 
Confectionery manufacturing
(11820)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Confectioners' machinery 20 1 Jan 2001
 
Prepared animal and bird feed manufacturing
(11920)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Pet food manufacturing assets:      
    Dry process assets:      
        Batching systems 15  *  1 Jul 2013
        Blowing systems 15  *  1 Jul 2013
        Coating assets (including oil, tumble and vacuum coaters) 10  *  1 Jul 2013
        Coolers (including counterflow, horizontal and vertical) 15  *  1 Jul 2013
        Cooling systems (including fans and cyclones) 10  *  1 Jul 2013
        Dehumidifying systems (including silo munters) 10  *  1 Jul 2013
        Dosing systems (including liquid) 10  *  1 Jul 2013
        Dryers 15  *  1 Jul 2013
        Extruders 15  *  1 Jul 2013
        Hammer mills 15  *  1 Jul 2013
        Hoppers (including batch and surge) 15  *  1 Jul 2013
        Mixers (including batch and paddle) 15  *  1 Jul 2013
        Ovens (including horizontal, tunnel and vertical) 15  *  1 Jul 2013
        Pre-conditioners 10  *  1 Jul 2013
    Packaging assets:      
        Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10  *  1 Jul 2013
        Can and tray labelling assets 10  *  1 Jul 2013
        Case erecting, packing and closing machines (including cartoners) 10  *  1 Jul 2013
        Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10  *  1 Jul 2013
        Multihead and singlehead weighers 10  *  1 Jul 2013
        Palletisers and depalletisers 15  *  1 Jul 2013
        Robotic lid, tray and sealing assets 10  *  1 Jul 2013
        Robotic pick and place assets 10  *  1 Jul 2013
        Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10  *  1 Jul 2013
    Raw material receiving, storage and handling assets:      
        Chutes 15  *  1 Jul 2013
        Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15  *  1 Jul 2013
        Elevators and distributors (including bucket and transfer elevators) 15  *  1 Jul 2013
        Hoppers (including batch and weigh hoppers) 15  *  1 Jul 2013
        Receival assets 15  *  1 Jul 2013
        Screw and weigh belt feeders 10  *  1 Jul 2013
        Silos 20  *  1 Jul 2013
        Storage bins 20  *  1 Jul 2013
        Tanks (including holding, liquid storage and water) 20  *  1 Jul 2013
    Support assets:      
        Access platforms 20  *  1 Jul 2013
        Air compressors and receivers 10  *  1 Jul 2013
        Bins (including tippers and raw material bins) 15  *  1 Jul 2013
        Boilers 20  *  1 Jul 2013
        Cleaning systems (including vacuum) 15  *  1 Jul 2013
        Contra shears and drum filters 10  *  1 Jul 2013
        Control systems 10  *  1 Jul 2013
        Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15  *  1 Jul 2013
        Effluent pumps 10  *  1 Jul 2013
        Effluent screens and filters 10  *  1 Jul 2013
        Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15  *  1 Jul 2013
        Fire prevention systems (incorporating fire protection system and water tanks) 20  *  1 Jul 2013
        Laboratory and analysing assets (including probes and samplers) 10  *  1 Jul 2013
        Pumps (including liquid feed) 10  *  1 Jul 2013
        Racking 20  *  1 Jul 2013
        Safety systems 20  *  1 Jul 2013
        Waste water ponds 25  *  1 Jul 2013
        Waste water treatment assets 20  *  1 Jul 2013
        Weighing assets (including weigh cells, heads and hoppers) 10  *  1 Jul 2013
    Wet process assets:      
        Air purification and recycling systems 10  *  1 Jul 2013
        Basket tippers 10  *  1 Jul 2013
        Blending, dicing and mincing assets 10  *  1 Jul 2013
        Blowers 15  *  1 Jul 2013
        Canning and tray assets including closers and fillers 10  *  1 Jul 2013
        Chillers 15  *  1 Jul 2013
        Cooling towers 15  *  1 Jul 2013
        Cool rooms 15  *  1 Jul 2013
        Cutting assets (including knife and blade assemblies) 10  *  1 Jul 2013
        Dewatering assets 10  *  1 Jul 2013
        Drying assets 15  *  1 Jul 2013
        Extruders 15  *  1 Jul 2013
        Freezers 15  *  1 Jul 2013
        Frozen block warmers 10  *  1 Jul 2013
        Gravy make-up stations 15  *  1 Jul 2013
        Grinders 10  *  1 Jul 2013
        Hoppers (including batch and surge) 15  *  1 Jul 2013
        Mix slides and chutes 15  *  1 Jul 2013
        Mixers (including batch and paddle) 15  *  1 Jul 2013
        Pallet lifters and hoists 10  *  1 Jul 2013
        Refrigeration compressors 15  *  1 Jul 2013
        Retort cooking vessels 15  *  1 Jul 2013
        Retort trays 15  *  1 Jul 2013
        Seal thickness testing assets 10  *  1 Jul 2013
        Slicing and shredding assets 10  *  1 Jul 2013
        Stacking assets 15  *  1 Jul 2013
Prepared animal and bird feed manufacturing assets generally:      
    Batching, grinding and mixing assets:      
        Bins (including mash, outloading, surge, supply and raw material bins) 30  *  1 Jul 2012
        Control systems (including batching systems) 10  *  1 Jul 2012
        Dressers 10  *  1 Jul 2012
        Drum magnets 10  *  1 Jul 2012
        Evaporative coolers 10  *  1 Jul 2012
        Grinders 10  *  1 Jul 2012
        Hammer and roller mills 15  *  1 Jul 2012
        Heating chambers (including coils and heat exchangers) 12  *  1 Jul 2012
        Hoppers (including expansion, grinder, weigh and surge hoppers) 25  *  1 Jul 2012
        Liquid tanks (including molasses and tallow ) 20  *  1 Jul 2012
        Load cells 10  *  1 Jul 2012
        Mixers (including paddle, premix and ribbon screw) 20  *  1 Jul 2012
        Pumps (including heat, molasses and water pumps) 7  *  1 Jul 2012
        Rotary valves 15  *  1 Jul 2012
        Shears 15  *  1 Jul 2012
        Turn heads 20  *  1 Jul 2012
    Drying, coating, cooling and addition assets:      
        Coating assets (including oil, tumble and vacuum coaters) 12  *  1 Jul 2012
        Coolers (including counterflow, horizontal and vertical) 15  *  1 Jul 2012
        Cooling fans and cyclones 10  *  1 Jul 2012
        Dryers 15  *  1 Jul 2012
        Injection systems (including tallow) 15  *  1 Jul 2012
        Meters (including counterflow meters) 10  *  1 Jul 2012
        Post pellet addition systems (incorporating mixers) 10  *  1 Jul 2012
        Screening and sieving assets 10  *  1 Jul 2012
        Vacuum pump and piping 15  *  1 Jul 2012
    Liquid feed assets:      
        Augers, conveyors and elevators 7  *  1 Jul 2012
        Bladders for molasses ponds 10  *  1 Jul 2012
        Bulk bag hangers 10  *  1 Jul 2012
        Covers for molasses ponds 10  *  1 Jul 2012
        Hoppers 10  *  1 Jul 2012
        Liners for tanks 5  *  1 Jul 2012
        Micro scales 7  *  1 Jul 2012
        Mixers 10  *  1 Jul 2012
        Mixing tanks for clay and other products 15  *  1 Jul 2012
        Pumps:      
            Acid and urea pumps 3  *  1 Jul 2012
            Heat, molasses and water pumps 10  *  1 Jul 2012
            Silos (including PVC and steel construction) 15  *  1 Jul 2012
        Storage tanks (including PVC and steel construction) 15  *  1 Jul 2012
    Packaging assets:      
        Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10  *  1 Jul 2012
        Case erecting, packing and closing machines (including cartoners) 10  *  1 Jul 2012
        Inspection equipment (including checkweighers, metal detectors, counting machines) 10  *  1 Jul 2012
        Multihead and singlehead weighers 10  *  1 Jul 2012
        Palletisers and depalletisers 15  *  1 Jul 2012
        Robotic pick and place, lid, tray and sealing assets 10  *  1 Jul 2012
        Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10  *  1 Jul 2012
    Pre-conditioning and extrusion assets:      
        Boilers 20  *  1 Jul 2012
        Conditioners 10  *  1 Jul 2012
        Crumble rollers 20  *  1 Jul 2012
        Extruders 15  *  1 Jul 2012
        Pellet presses (including air flow and die feeder presses) 15  *  1 Jul 2012
        Pellet testers 10  *  1 Jul 2012
    Raw material receiving, storage and handling assets:      
        Augers 10  *  1 Jul 2012
        Bulkheads 20  *  1 Jul 2012
        Chutes, deadboxes and diverters 10  *  1 Jul 2012
        Conveyors (including belt, drag, grain and screw conveyors) 15  *  1 Jul 2012
        Elevators and distributors (including bucket and transfer elevators) 15  *  1 Jul 2012
        Grain cleaning and shifting assets (including grain blowers and grain shifters) 15  *  1 Jul 2012
        Grain transfer drag chains 15  *  1 Jul 2012
        Portable conveying assets (including augers and belt conveyors) 5  *  1 Jul 2012
        Receival pits 30  *  1 Jul 2012
        Rotary and slide gates 10  *  1 Jul 2012
        Silos 30  *  1 Jul 2012
        Storage bins 20  *  1 Jul 2012
    Support assets:      
        Air compressors 10  *  1 Jul 2012
        Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15  *  1 Jul 2012
        Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15  *  1 Jul 2012
        Feed delivery bins 15  *  1 Jul 2012
        Fire prevention systems (incorporating fire protection system and water tanks) 20  *  1 Jul 2012
        Grain vacuum and silo sampling probes 5  *  1 Jul 2012
        Laboratory assets (including grain testing assets) 10  *  1 Jul 2012
        Near infrared transmission systems and analysers 7  *  1 Jul 2012
        Racking 20  *  1 Jul 2012
        Waste water treatment assets 20  *  1 Jul 2012
        Weighbridges 25  *  1 Jul 2012
 
Other food product manufacturing n.e.c.
(11990)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Coffee processing assets:      
    Bins and hoppers (including gravity bins and holding bins) 20  *  1 Jul 2012
    De-stoners, gravity separators and magnetic separators 20  *  1 Jul 2012
    Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20  *  1 Jul 2012
    Grinders 20  *  1 Jul 2012
    Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15  *  1 Jul 2012
    Packaging assets:      
        Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12  *  1 Jul 2012
        Inspection equipment including checkweighers, metal detectors, counting machines etc 12  *  1 Jul 2012
        Multihead weighers 12  *  1 Jul 2012
    Process control valves 10  *  1 Jul 2012
    Roasters (including cooling trays) 20  *  1 Jul 2012
    Sample roasters 15  *  1 Jul 2012
    Silos 25  *  1 Jul 2012
    Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15  *  1 Jul 2012
    Support assets:      
        Air compressors 12  *  1 Jul 2012
        Boiler house assets 20  *  1 Jul 2012
        Clean-in-place (CIP) systems 15  *  1 Jul 2012
        Control system assets (including programmable logic controllers and variable speed drives) 10  *  1 Jul 2012
        Laboratory assets:      
            Electronic (including analysers and spectrometers) 7  *  1 Jul 2012
            Generally 10  *  1 Jul 2012
        Pipes 20  *  1 Jul 2012
        Pumps 20  *  1 Jul 2012
        Racks 20  *  1 Jul 2012
        Scales 10  *  1 Jul 2012
        Tanks 30  *  1 Jul 2012
        Waste water treatment assets 20  *  1 Jul 2012
        Weighbridges 25  *  1 Jul 2012
Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals):      
    Ancillary and support assets:      
        Air compression assets:      
            Air dryers 10  *  1 Jul 2012
            Air receivers 20  *  1 Jul 2012
            Compressors and packaged air compression systems 15  *  1 Jul 2012
        Blowers and fans 15  *  1 Jul 2012
        Boilers 20  *  1 Jul 2012
        Clean in place (CIP) assets 10  *  1 Jul 2012
        Control systems generally 10  *  1 Jul 2012
        Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15  *  1 Jul 2012
        Dust collection systems 20  *  1 Jul 2012
        Fire control assets - use any relevant determination in Table B      
        Frying oil reclaiming and cleansing systems incorporating filtration equipment, storage tanks and ventilation hoods 20  *  1 Jul 2012
        Heat exchangers 15  *  1 Jul 2012
        Holding and storage tanks generally (including water storage tanks) 20  *  1 Jul 2012
        Piping and reticulation lines (excluding fire water pipes) 25  *  1 Jul 2012
        Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10  *  1 Jul 2012
        Refrigeration and freezing assets:      
            Chilled water systems generally (including chillers, condensers and cooling towers) 15  *  1 Jul 2012
            Cooling tunnels 20  *  1 Jul 2012
            Freezers:      
                Generally (including blast freezers and plate freezers) 15  *  1 Jul 2012
                Spiral freezers 10  *  1 Jul 2012
            Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B      
        Uninterruptible power supply (UPS) assets - see Table B, Power supply assets      
        Valves 10  *  1 Jul 2012
        Waste water treatment assets:      
            Aerators 20  *  1 Jul 2012
            Biogas system assets (excluding lagoon and            pond covers) 25  *  1 Jul 2012
            Blowers 20  *  1 Jul 2012
            Clarifiers (including dissolved air floatation equipment and screens) 20  *  1 Jul 2012
            Digester/aeration tanks 25  *  1 Jul 2012
            Lagoons and ponds 40  *  1 Jul 2012
            Lagoon and pond covers 12  *  1 Jul 2012
            Lagoon and pond liners 20  *  1 Jul 2012
            Reverse osmosis system assets 20  *  1 Jul 2012
            Sludge dewatering assets (including filters, separators etc) 15  *  1 Jul 2012
        Water treatment filters (including carbon filters and membrane filters) 10  *  1 Jul 2012
    Frozen appetiser and finger food manufacturing assets:      
        Appetiser forming machines 15  *  1 Jul 2012
        Cookers 12  *  1 Jul 2012
        Fryers 12  *  1 Jul 2012
        Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15  *  1 Jul 2012
    Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15  *  1 Jul 2012
    Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620)      
    Frozen pizza manufacturing assets:      
        Pizza base making assets:      
            Dough mixers 15  *  1 Jul 2012
            Ovens 20  *  1 Jul 2012
            Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15  *  1 Jul 2012
            Proofers 15  *  1 Jul 2012
        Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15  *  1 Jul 2012
        Pocket pizza making machines 15  *  1 Jul 2012
    Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets):      
        Pre-processing assets:      
            Deskinners and peelers:      
                Abrasive/brush peelers 12  *  1 Jul 2012
                Steam peelers 10  *  1 Jul 2012
            Destoners 20  *  1 Jul 2012
            Sizing and sorting assets:      
                Electronic sorters 10  *  1 Jul 2012
                Mechanical sizers (including roller sizers and screen shaker sizers) 15  *  1 Jul 2012
            Trim tables (roller inspection tables) 20  *  1 Jul 2012
            Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12  *  1 Jul 2012
        Processing assets generally:      
            Batter enrobers 10  *  1 Jul 2012
            Blanchers 15  *  1 Jul 2012
            Cookers 12  *  1 Jul 2012
            Cutters:      
                Mechanical cutters 10  *  1 Jul 2012
                Water based (hydro) cutters 15  *  1 Jul 2012
            Dicers 10  *  1 Jul 2012
            Dosing systems for dextrose and SAPP application etc 15  *  1 Jul 2012
            Dryers:      
                Flake drum dryers 20  *  1 Jul 2012
                Generally (including dewatering dryers) 15  *  1 Jul 2012
            Flake breakers 10  *  1 Jul 2012
            Forming drums/machines 10  *  1 Jul 2012
            Fryers 12  *  1 Jul 2012
            Mixers 15  *  1 Jul 2012
            Pre-heaters 15  *  1 Jul 2012
            Shredders 10  *  1 Jul 2012
            Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10  *  1 Jul 2012
    Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15  *  1 Jul 2012
    Ingredient receiving and handling assets:      
        Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc):      
            Mild and stainless steel 15  *  1 Jul 2012
            Others (including plastic and fibreglass) 8  *  1 Jul 2012
        Potato storage assets:      
            Air handling system assets used in potato storage structures:      
                Aeration pipes 25  *  1 Jul 2012
                Control systems 15  *  1 Jul 2012
                Fans 15  *  1 Jul 2012
                Humidification assets (humidifiers etc) 10  *  1 Jul 2012
                Refrigeration assets (refrigeration units etc) 12  *  1 Jul 2012
            Potato pilers (bin pilers) 20  *  1 Jul 2012
        Silos (flour) 25  *  1 Jul 2012
        Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12  *  1 Jul 2012
        Trolleys (for cooked rice etc) 5  *  1 Jul 2012
    Packaging and quality control assets:      
        Accumulators 12  *  1 Jul 2012
        Adhesive applicators 7  *  1 Jul 2012
        Cartoners (including inner and outer cartoning machines) 15  *  1 Jul 2012
        Case erecting, packing and closing machines (including casepackers) 15  *  1 Jul 2012
        Case sealing machines 10  *  1 Jul 2012
        Checkweighers 10  *  1 Jul 2012
        Coding machines (including laser coding machines) 8  *  1 Jul 2012
        Flow wrappers 10  *  1 Jul 2012
        Form fill and seal assets (including bagging units and multihead weighers) 15  *  1 Jul 2012
        Heat shrink tunnels 10  *  1 Jul 2012
        Metal detectors 10  *  1 Jul 2012
        Palletisers 12  *  1 Jul 2012
        Palletising robots 10  *  1 Jul 2012
        Pallet wrappers 12  *  1 Jul 2012
        Product loaders and stackers 15  *  1 Jul 2012
        Tray denesters 15  *  1 Jul 2012
        Tray sealers 15  *  1 Jul 2012
        Weighbridges 20  *  1 Jul 2012
        X-ray detectors 10  *  1 Jul 2012
Peanut processing assets:      
    Aeration units 15  *  1 Jul 2009
    Aspirators 10  *  1 Jul 2009
    Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15  *  1 Jul 2009
    Blanchers 10  *  1 Jul 2009
    Cleaning assets:      
        De-stoners and gravity separators 20  *  1 Jul 2009
        Pre-cleaners (intake cleaners) 15  *  1 Jul 2009
    Control systems 10  *  1 Jul 2009
    Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10  *  1 Jul 2009
    Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20  *  1 Jul 2009
    Fryers 10  *  1 Jul 2009
    Granulators 12  *  1 Jul 2009
    Laboratory assets:      
        Generally 10  *  1 Jul 2009
        Laboratory analysers 5  *  1 Jul 2009
    Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15  *  1 Jul 2009
    Ovens (including roasters and dryers) 10  *  1 Jul 2009
    Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10  *  1 Jul 2009
    Peanut oil crushing assets:      
        Cookers 15  *  1 Jul 2009
        Screw presses/expeller presses 13  *  1 Jul 2009
    Quality control assets:      
        Magnets and magnetic separators 7  *  1 Jul 2009
        Metal detectors 10  *  1 Jul 2009
        X-ray units 5  *  1 Jul 2009
    Refrigeration units 20  *  1 Jul 2009
    Sampling assets:      
        Sample grinders and shellers 10  *  1 Jul 2009
        Sieve tables and picking belt decks 20  *  1 Jul 2009
        Moisture meters 5  *  1 Jul 2009
    Scales 5  *  1 Jul 2009
    Shellers 20  *  1 Jul 2009
    Silos (metal) 30  *  1 Jul 2009
    Sorting and sizing assets:      
        Electronic/laser sorters (including colour sorters) 10  *  1 Jul 2009
        Generally (including vibrating sieves, shaker decks and sizing shakers) 20  *  1 Jul 2009
    Tipping units 20  *  1 Jul 2009
    Transformers 40  *  1 Jul 2009
Tea processing assets:      
    Bins (including receiving and refrigerated) 15  *  1 Jul 2012
    Bin tippers 20  *  1 Jul 2012
    Classifiers and shredders 20  *  1 Jul 2012
    Dryers (including primary, secondary and final) 20  *  1 Jul 2012
    Fermenters (oxidizers) 20  *  1 Jul 2012
    Fibre extractors 20  *  1 Jul 2012
    Laboratory assets:      
        Generally 15  *  1 Jul 2012
        Laboratory analysers 10  *  1 Jul 2012
    Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15  *  1 Jul 2012
    Packaging assets:      
        Bagging machines (including flow wrappers and roll wrapping machines) 15  *  1 Jul 2012
        Packaging machines:      
            Form fill and seal packaging machines 15  *  1 Jul 2012
            Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15  *  1 Jul 2012
            Vacuum brick pack packaging machines 15  *  1 Jul 2012
        Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15  *  1 Jul 2012
    Pre dryers 20  *  1 Jul 2012
    Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20  *  1 Jul 2012
    Rotovanes 20  *  1 Jul 2012
    Support assets:      
        Air compression assets (including air dryers, air receivers and compressors) 12  *  1 Jul 2012
        Blowers and fans 15  *  1 Jul 2012
        Boilers 20  *  1 Jul 2012
        Bulka bags 5  *  1 Jul 2012
        Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10  *  1 Jul 2012
        Switchboards 20  *  1 Jul 2012
    Vibratory screens 20  *  1 Jul 2012
    Withering troughs (incorporating controls and sensors) 25  *  1 Jul 2012
Soft drink, cordial and syrup manufacturing
(12110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
De-aerated water system assets (including pipes, pumps and tanks) 20  *  1 Jul 2009
Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15  *  1 Jul 2009
Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400)      
Ice-making machinery:      
    Condensers 13 1/3   1 Jan 2001
    Expansion pipes 40   1 Jan 2001
    General machinery 13 1/3   1 Jan 2001
    Ice moulds 5   1 Jan 2001
Packaging assets:      
    Filling and sealing assets:      
        Capping machines 15  *  1 Jul 2009
        Container dryers (incorporating air knives and blowers) 10  *  1 Jul 2009
        Cooling and warming tunnels 10  *  1 Jul 2009
        Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20  *  1 Jul 2009
        Induction sealers 10  *  1 Jul 2009
        Inspection machines 10  *  1 Jul 2009
    Handling assets:      
        Bottle and can rinsing machines 20  *  1 Jul 2009
        Depalletisers 20  *  1 Jul 2009
        Pallet binders 10  *  1 Jul 2009
        Palletisers 20  *  1 Jul 2009
        Strap cutting machines 10  *  1 Jul 2009
        Stretch wrappers 15  *  1 Jul 2009
    Packing assets:      
        Carton packers 15  *  1 Jul 2009
        Coding machines (including container coders and outer date coders) 7  *  1 Jul 2009
        Label applicators 7  *  1 Jul 2009
        Labellers 15  *  1 Jul 2009
        Multipack machines 10  *  1 Jul 2009
        Shrink wrappers 15  *  1 Jul 2009
        Tunnel pasteurisers 10  *  1 Jul 2009
Support assets:      
    Additive dosing systems assets (including pipes, pumps and tanks) 20  *  1 Jul 2009
    Air compressors and receivers 20  *  1 Jul 2009
    Boilers 20  *  1 Jul 2009
    Carbonators (including controls, pumps and valves) 20  *  1 Jul 2009
    Centrifuges 15  *  1 Jul 2009
    Clean in place system assets (CIP) (including pipes, pumps and tanks) 15  *  1 Jul 2009
    Control system assets (excluding personal computers but including program logic controllers and switchgear ) 10  *  1 Jul 2009
    Conveyers 15  *  1 Jul 2009
    Heat exchangers 15  *  1 Jul 2009
    Laboratory equipment 10  *  1 Jul 2009
    Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15  *  1 Jul 2009
    Pipes 25  *  1 Jul 2009
    Pumps 15  *  1 Jul 2009
    Syrup preparation assets (including tanks) 15  *  1 Jul 2009
    Valves 10  *  1 Jul 2009
    Waste water treatment assets:      
        Aerators 20  *  1 Jul 2009
        Anaerobic bio gas system assets 25  *  1 Jul 2009
        Blowers 20  *  1 Jul 2009
        Clarifiers 20  *  1 Jul 2009
        Digester/aeration tanks 25  *  1 Jul 2009
        Reverse osmosis system assets 20  *  1 Jul 2009
    Weighers 20  *  1 Jul 2009
Tanks:      
    Hot water 25  *  1 Jul 2009
    Liquid CO2 storage 20  *  1 Jul 2009
    Storage:      
        Chemical storage 20  *  1 Jul 2009
        Generally 30  *  1 Jul 2009
 
Beer manufacturing (except non-alcoholic beer)
(12120)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Beer filtration assets:      
    Beer filters 20  *  1 Jul 2008
    Filter media make up assets 20  *  1 Jul 2008
    Mash filters 20  *  1 Jul 2008
Brewing assets:      
    Grist hoppers 25  *  1 Jul 2008
    Mash tuns 25  *  1 Jul 2008
    Lauter tuns 25  *  1 Jul 2008
    Spent grains transfer system assets 20  *  1 Jul 2008
    Wort kettles 25  *  1 Jul 2008
    Whirlpool vessels 25  *  1 Jul 2008
Cellaring assets:      
    Carbonators (including controls, pumps and valves) 20  *  1 Jul 2008
    Centrifuges 15  *  1 Jul 2008
    De-aerated water system assets (including pipes, pumps and tanks) 20  *  1 Jul 2008
    Yeast filters/dryers 15  *  1 Jul 2008
    Yeast propagators 20  *  1 Jul 2008
Malt handling and cleaning assets:      
    Augers/conveyers and elevators 15  *  1 Jul 2008
    Dust extractors 20  *  1 Jul 2008
    Grain cleaning assets (including screeners, destoners and magnetic separators) 20  *  1 Jul 2008
    Malt milling machines (including hammer and roller mills) 20  *  1 Jul 2008
    Silos:      
        Galvanised construction 30  *  1 Jul 2008
        Steel construction 40  *  1 Jul 2008
    Weighers 20  *  1 Jul 2008
Packaging assets:      
    Bottle and can filling and sealing assets:      
        Filling machines 20  *  1 Jul 2008
        Inspection machines 10  *  1 Jul 2008
    Bottle and can handling assets:      
        Bottle and can rinsing machines 20  *  1 Jul 2008
        Depalletisers 20  *  1 Jul 2008
        Palletisers 20  *  1 Jul 2008
    Bottle and can packing assets:      
        Carton packers 15  *  1 Jul 2008
        Date coders 7  *  1 Jul 2008
        Labellers 15  *  1 Jul 2008
        Multipack machines 10  *  1 Jul 2008
        Outer date coders 7  *  1 Jul 2008
        Shrink wrappers 15  *  1 Jul 2008
        Tunnel pasteurisers 10  *  1 Jul 2008
    Conveyers 15  *  1 Jul 2008
    Keg line assets: