Taxation Ruling
TR 2013/4
TR 2013/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2013)
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Contents | Para |
---|---|
What this Ruling is about | |
Previous Rulings | |
Ruling | |
Date of effect | |
NOT LEGALLY BINDING SECTION: | |
Appendix 1: Explanation | |
Appendix 2: Detailed contents list | |
Schedule: | |
ANZSIC categories | |
Table A | |
Table B |
Preamble
![]() 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
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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  |