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Taxation Ruling

TR 2013/4

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

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

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Contents	Para
What this Ruling is about	1
Previous Rulings	5
Ruling	6
Date of effect	13
NOT LEGALLY BINDING SECTION:
Appendix 1: Explanation	14
Appendix 2: Detailed contents list	56
Schedule:
ANZSIC categories	Page 14
Table A	Page 18
Table B	Page 217

Preamble

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

This 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

ato