Taxation Ruling

IT 2685

Income tax: depreciation

  • Please note that the PDF version is the authorised version of this ruling.
  • This document has been Withdrawn.
  • View the Withdrawal notice for this document.

FOI status:

may be releasedFOI number: I 1013254

contents para
What this Ruling is about
1
Ruling
2
Date of effect
4
Explanations
5
Effective life
Commissioner's published advisory rates
Self-assessed effective lives
Amendments to estimates of effective life
Option to adopt Commissioner's estimate
Variation of existing determination
Application for item not listed
Rates of depreciation
System before 1 July 1991
System from 1 July 1991
Assets acquired after 26 February 1992
Immediate deductions - administrative arrangements

What this Ruling is about

1. This Ruling contains the Commissioner of Taxation's depreciation determination under section 54A of the Income Tax Assessment Act 1936. It also explains the change in the method of fixing depreciation rates:

*
commencing with the beginning of the 1991/92 income year;
and
*
for plant or articles acquired after 26 February 1992.

Ruling

2. Section 54A requires the Commissioner of Taxation to make a determination of the effective lives of particular items of plant, which taxpayers may adopt as an alternative to making their own estimate of effective life. That determination is set out in the attached table.

3. For convenience, the table also lists the applicable depreciation percentages under the rules that applied from the beginning of the 1991/1992 income year and the rules commencing 27 February 1992. Those percentages are expressed in both prime cost and diminishing value terms.

Date of effect

4. The rates specified in the table should only be used to calculate depreciation deductions for the 1991/92 income year and later years. Claims for previous years should be based on rates published in Income Tax Order 1217 or as specially approved.

Explanations

Effective life

5. The effective life of a particular item of plant is used to determine its relevant depreciation rate for tax deduction purposes. Broadly, the effective life of a particular item is the period of time the item can be expected to be used for income-producing purposes, assuming it is kept in good order and condition.

Commissioner's published advisory rates

6. Until 1 July 1991, the Commissioner of Taxation had authority to determine the effective life of each item of plant when it became eligible for depreciation deductions and thereby fix the relevant rate of depreciation. For example, if the Commissioner determined the effective life of a particular item as 20 years, the basic rate of depreciation would be 5 percent per annum.

7. The rate of depreciation for a particular item of plant remains unchanged once it has been set, even in the hands of subsequent owners.

8. As a practical measure, the Commissioner has published Income Tax Order 1217 (ITO 1217) which specifies basic depreciation rates for particular classes of plant. Taxpayers have been able to rely on those published rates instead of seeking a specific determination from the Commissioner in respect of their own individual items of plant.

Self-assessed effective lives

9. From 1 July 1991, taxpayers may make their own estimate of the effective life of assets that they acquire after 12 March 1991.

10. Taxpayers will need to estimate the period during which the asset could reasonably be expected to be used in producing assessable income, based on that particular taxpayer's circumstances of use.

11. Sometimes, taxpayers will sell an asset at a time when its useful life has not expired. The time of sale is not to be treated as the end of the asset's effective life. Instead, at the time when a taxpayer first uses an asset (or installs it ready for use as reserve plant), the taxpayer needs to estimate effective life on the assumption that the asset will not be disposed of but will continue to be used by the taxpayer until it would no longer be useful for income-producing purposes.

12. An asset which is not new at the time it first becomes depreciable to a particular taxpayer is to be assumed to be new in estimating its effective life.

13. Factors to be taken into account in making an estimate of effective life include:

*
potential physical life;
*
expected circumstances of use by the particular taxpayer;
*
predictable obsolescence; and
*
whether the effective life is restricted by the duration of a particular project.

14. The sort of information which could be used to make an estimate would include:

*
the manufacturer's specifications;
*
independent engineering information;
*
the taxpayer's own past experience with similar assets;
*
past experience of other users of similar assets.

15. Details of how an estimate is made need to be retained for five years.

Amendments to estimates of effective life

16. Estimates of effective life are to made objectively by reference to all relevant information available at the time an asset first becomes depreciable. If that estimate is reasonably made on the best available information, it is not open to either the taxpayer or the Commissioner to vary that estimate to reflect information gained with the benefit of hindsight.

17. However, if a taxpayer later realises that an estimate was not reasonably made on the facts - for example, that an incorrect conclusion was drawn from the available facts, or an error of calculation was made - then it will be open to the taxpayer, under the usual rules, to seek an amendment of prior assessments to reflect the correct rate of depreciation.

Option to adopt Commissioner's estimate

18. As an alternative to "self-assessing" effective lives, taxpayers may make a written election to adopt effective lives as determined by the Commissioner. The precise form of an election is at a taxpayer's discretion and is not required to be lodged with income tax returns. An election needs to be retained for five years after the earlier of the disposal, loss or destruction of the asset.

19. The Commissioner's determination of effective lives, set out in the attached table, largely reflects earlier determinations upon which the rates published in ITO 1217 were fixed in relation to income years before the 1991/92 year.

20. Those earlier determinations were based on estimates of the average effective life of classes of assets in common use. In some instances, separate rates have been set for a particular class of asset when used in different circumstances. For example, a higher rate has applied to carpeting for use in public places compared to use in private rental accommodation, reflecting the likely higher rate of wear and tear in the former use.

21. That approach will continue under the new arrangements. Taxpayers wishing to adopt a period different from one specified in the Commissioner's determination will need to make their own estimate, as described in paragraphs 9 to 15.

Variation of existing determination

22. The Commissioner will review an existing determination if it can be demonstrated that it is no longer appropriate. For example, a change in technology may mean that the average effective life of a class of asset has changed. Or a particular industry may be able to justify a special rate for its members.

23. Accordingly, industry groups are invited to approach the Taxation Office for a review of an existing determination if they feel it is not a fair estimate of average effective life.

Application for item not listed

24. Similarly, applications can be made for the Commissioner to determine the effective life for a class of asset not specified in the attached table. The period set will reflect what is appropriate for a broad range of users or a particular class of taxpayers.

Rates of depreciation

System before 1 July 1991

25. Before 1 July 1991, unless special rates applied, depreciation rates were fixed according to the Commissioner's determination of effective life. For example, if the effective life of an asset was 10 years, the basic rate of depreciation was 10 percent per annum.

26. The following summarises a number of concessions that have applied to assets acquired before 1 July 1991.

Loadings

27. Basic rates of depreciation could be increased by a loading of either 18% or 20%, depending on when property was acquired. For instance, assets acquired after 25 May 1988 were eligible for a loading of 20%. So, a basic rate of depreciation of 10% prime cost (15% diminishing value) was increased to 12% prime cost (18% diminishing value) by the loading.

28. The following are the loading rates which have applied:

Date of purchase contract or commencement of construction Loading %
before 20 August 1980 0
after 19 August 1980 and before 1 May 1981 20
after 30 April 1981 and before 26 May 1988 18
after 25 May 1988 20

29. Loadings do not apply to motor cars and derivatives, motor cycles and other vehicles designed to carry either less than 1 tonne or fewer than nine passengers. Those vehicles were depreciated at basic rates only.

30. Nor did loadings apply to plant eligible for write-off at the following special rates:

.
"employee amenities" which are depreciable at 33 1/3% under the prime cost method or 50% under the diminishing value method; employee amenities means property for use principally in providing clothing cupboards, first aid, rest-rooms, recreational facilities, cafeterias and the like for employees or for the care of employees' children;
.
plant for use in scientific research which is depreciable at 33 1/3% under the prime cost method or 50% under the diminishing value method;
.
"Australian trading ships" which are eligible for a 5 year write-off;
.
plant used in "basic iron or steel production" which was eligible for a 3 or 5 year write-off, depending on the relevant basic rate of depreciation as increased by the loading;
.
a number of repealed "5/3" concessions under which assets could be depreciated over 5 or 3 years, depending upon the relevant loaded basic rate of depreciation.

System from 1 July 1991

31. The March 1991 Industry Statement foreshadowed a number of changes to depreciation which generally apply from 1 July 1991, including:

.
immediate deductibility for low cost and short life assets;
.
a new seven rate schedule for most assets; and
.
the option to either self-assess effective life or adopt periods specified by the Commissioner of Taxation (discussed at paragraphs 9 and 18 respectively).

Immediate deduction

32. An immediate deduction is available for plant acquired on or after 1 July 1991 either costing $300 or less or with an effective life of less than 3 years.

Broadbanding

33. Commencing with the 1991/92 income year, depreciation rates have been rationalised ("broadbanded") so that the number of different depreciation rates was reduced.

34. Under broadbanding, there are 7 basic rate classes - 33 1/3%, 20%, 15%, 10%, 7 1/2%, 5% or 2 1/2%. If the basic rate of depreciation for an item is not one of the seven broadbanded rates, the basic rate is adjusted to the next highest broadbanded rate. For example, if the effective life of an item was 12 years, its basic rate would be 8%; that rate would then be adjusted up to 10%, the next highest broadbanded rate.

20% loading

35. Basic rates for assets are further increased by a standard loading of 20%. The loaded rate is then increased by 50% if the diminishing value method of calculating deductions is used. So, using the example above, the broadbanded basic rate of 10% becomes 12% after loading (18% diminishing value).

When broadbanding applies

36. Broadbanding first applies in the 1991/92 income year including plant acquired before 1 July 1991. (However, as discussed at paragraph 48, new rules apply to assets acquired after 26 February 1992.) Broadbanding is optional; that is, an election can be made to retain a basic rate that is not one of the seven broadbanded rates.

37. The following table sets out the relevant rates of depreciation where both broadbanding and the 20% loading apply:

Years in effective life Prime cost Diminishing value
3 to less than 5 40% 60%
5 to less than 6 2/3 24% 36%
6 2/3 to less than 10 18% 27%
10 to less than 13 1/3 12% 18%
13 1/3 to less than 20 9% 13.5%
20 to less than 40 6% 9%
40 or more 3% 4.5%

Loading does not apply to certain motor vehicles

38. The 20% loading does not apply to passenger motor vehicles and derivatives, motor cycles and other vehicles designed to carry less than either 1 tonne or nine passengers. The following table sets out the applicable rates of depreciation for those sorts of motor vehicles:

Years in effective life Prime cost Diminishing value
3 to less than 5 33.3% 50%
5 to less than 6 2/3 20% 30%
6 2/3 to less than 10 15% 22.5%
10 to less than 13 1/3 10% 15%
13 1/3 to less than 20 7.5% 11.25%
20 to less than 40 5% 7.5%
40 or more 2.5% 3.75%

Works of art

39. Broadbanding does not apply to originals or reproductions of paintings, sculptures, drawings, engravings, photographs, and similar things. However, the 20% loading does apply. For example, if the effective life of a painting was 100 years, the basic rate would be 1%. The 20% loading would then increase that rate to 1.2% (1.8% diminishing value).

Special rates of depreciation

40. Broadbanding and the 20% loading do not apply to the following assets eligible for concessional write-offs:

.
"employee amenities" and "scientific research" plant which are depreciable at 33 1/3% under the prime cost method and 50% under the diminishing value method, whatever their actual effective life;
.
assets deductible under the special provisions for "Australian trading ships" (5 year write-off) and "basic iron or steel production" (3 or 5 year write-off).
.
assets that are being depreciated under repealed measures which gave special deductions over 3 or 5 years;

Broadbanding and assets acquired before beginning of 1991/92 income year

41. Broadbanding also applies to assets acquired before the beginning of the 1991/92 income year; that is, before 1 July 1991 for taxpayers whose income years commence on 1 July each year. Taxpayers will be able to increase the rates of depreciation that they previously used for such assets other than "works of art", if the basic rates on which those rates were fixed are not one of the 7 broadbanded rates.

42. Broadbanding does not apply to assets eligible for the special rates of depreciation mentioned at paragraph 40. Those assets continue to be depreciable at the applicable special rates until either fully depreciated or sold, scrapped or destroyed.

43. The table below lists the various broadbanded rates, increased by the 20% loading, and the corresponding diminishing value rates. It can be used to work out whether an increased rate applies to an asset, other than motor vehicles not eligible for the 20% loading and "works of art", acquired before the 1991/92 income year.

44. The table also shows the broadbanded rates without the 20% loading, relevant for motor vehicles not entitled to the 20% loading.

45. If, before the 1991/92 income year, an asset was being depreciated under the prime cost method and the prime cost rate being used is not one of the prime cost rates listed in the table, the next highest listed prime cost rate can be used to calculate depreciation deductions for that asset in 1991/92 and later years. Similarly, if a diminishing value rate does not appear in the table, the next highest diminishing value rate can be used.

Broadbanded rates with 20% loading Broadbanded rates without 20% loading
Prime cost Diminishing value Prime cost Diminishing value
40% 60% 33.3% 50%
24% 36% 20% 30%
18% 27% 15% 22.5%
12% 18% 10% 15%
9% 13.5% 7.5% 11.25%
6% 9% 5% 7.5%
3% 4.5% 2.5% 3.75%

Assets acquired between 12 March 1991 and 1 July 1991

46. For assets acquired after 12 March 1991 and before 1 July 1991, depreciation deductions for the period before 1 July 1991 are to be calculated under the general depreciation rules (explained in paragraphs 25 to 30) that applied up to 30 June 1991.

47. However, from 1 July 1991, depreciation rates applicable to such assets may be set under the "self-assessment" procedures described at paragraphs 9 to 15 or by adopting the effective life determined by the Commissioner (see paragraphs 18 to 21).

Example A taxpayer acquires an asset on 1 May 1991 for which the Commissioner has specified a basic rate of 10% based on an effective life of 10 years. With the loading of 20%, the relevant rates would be 12% prime cost and 18% diminishing value. Depreciation for the period 1 May 1991 to 30 June 1991 would be calculated using those rates.The taxpayer has estimated that the effective life of the asset under his/her particular circumstances of use is 8 years. From 1 July, the taxpayer could either fix the applicable rate according the taxpayers own estimate of 8 years or continue with rates based on the Commissioner's determination of 10 years.If the taxpayer decided to use his/her own estimate, the relevant broadbanded rates would be worked out as follows:

(1)
The effective life of 8 years is divided into 100 which gives a basic rate of 12.5%.
(2)
That basic rate is not one of the 7 broadbanded rates and would be adjusted to the next highest broadbanded rate of 15%.
(3)
The broadbanded rate would then be increased by 20% to 18% prime cost. The diminishing value rate would be 50% higher than the prime cost rate, at 27%.

If the taxpayer instead decided to continue with the Commissioner's effective life, the relevant depreciation rates would remain at 12% prime cost and 18% diminishing value - they are broadbanded rates and no increase would be available.

Assets acquired after 26 February 1992

New six rate schedule

48. The One Nation Economic Statement foreshadowed a new six rate schedule to replace the seven broadbanded rates. The new rates apply to assets, whether new or second-hand, acquired after 26 February 1992. Assets acquired before 27 February 1992 continue to be depreciable under the broadbanding rules described above.

49. An asset is taken to be acquired after 26 February 1992 if either acquired under a contract entered into after that date, or, if constructed by the taxpayer, construction commenced after that date.

50. The new rates will not apply to assets acquired after 26 February 1992 from an "associate" if the associate acquired the asset before 27 February 1992. Nor will they apply to pre-27 February 1992 assets involved in sale-leasebacks after 26 February 1992. In those cases, the asset would continue to be treated as acquired before 27 February 1992.

51. The meaning of associate is quite extensive and broadly applies to relatives and partners of a taxpayer or trusts or companies which a taxpayer controls.

52. Under the new arrangements, items either costing $300 or less or with an effective life of less than 3 years continue to be immediately deductible. As well, the rates of depreciation for assets with effective lives of 3 to less than 5 years remain unchanged. However, the rates for assets with effective lives of 5 or more years have increased.

53. The new depreciation rates are expressed as diminishing value rates. The corresponding prime cost rates are 2/3rds of the diminishing value rates, rounded to the nearest whole number. The following table summarises the new rates:

Years in effective life Prime cost Diminishing value
3 to less than 5 40% 60%
5 to less than 6 2/3 27% 40%
6 2/3 to less than 10 20% 30%
10 to less than 13 17% 25%
13 to less than 30 13% 20%
30 or more 7% 10%

The table does not apply to the following:

Excluded motor vehicles

54. Rates for passenger motor vehicles and derivatives, motor cycles, and other vehicles designed to carry either less than 1 tonne or fewer than 9 passengers remain unchanged from those applicable under the rules that apply from 1 July 1991, as explained at paragraph 38. However, prime cost rates are rounded to the nearest whole number.

55. The following table can be used to work out the relevant depreciation rate for such vehicles.

Years in effective life Prime cost Diminishing value
3 to less than 5 33% 50%
5 to less than 6 2/3 20% 30%
6 2/3 to less than 10 15% 22.5%
10 to less than 13 1/3 10% 15%
13 1/3 to less than 20 8% 11.25%
20 to less than 40 5% 7.5%
40 or more 3% 3.75%

Employee amenities and scientific research plant

56. "Employee amenities" and "scientific research plant" are depreciable at a minimum of 33% prime cost or 50% diminishing value.

Works of art

57. Diminishing value depreciation rates for "works of art" are calculated by dividing effective life into 1.8 and multiplying by 100. The prime cost rate is 2/3rds of that rate, rounded to the nearest whole number.

58. For example, a painting with an effective life of 100 years would have a diminishing value rate of 1.8% and a prime cost rate of 1% (rounded to the nearest whole number).

New rates are maximum

59. Rates fixed under these measures represent the maximum rates at which assets may be depreciated. Lower rates can be adopted each year at taxpayers' discretion.

Immediate deductions - administrative arrangements

60. It has been a longstanding practice to permit taxpayers to treat initial purchases of certain items as not depreciable and to claim an immediate deduction for replacements.

61. That practice principally relates to low cost items that have very long or indeterminate effective lives but are subject to frequent replacement through loss or breakage; for example, crockery and loose tools. It is also administratively simpler for some taxpayers who would otherwise be required to calculate depreciation for a myriad of low cost items and separately account for losses or breakages.

62. Items for which the Commissioner is prepared to accept that practice have been identified in the publication of advisory depreciation rates (ITO 1217).

63. That arrangement is to continue. However, with the introduction of immediate deductions for items either not costing more than $300 or with effective lives or less than 3 years, the arrangement now need only apply to items which are not otherwise immediately deductible. Items for which the replacement method may be adopted are identified in the attached table.

64. Another longstanding practice has been to allow mining companies and other taxpayers involved in large scale operations immediate deductions for items not costing more than $500 (Taxation Ruling IT 2264). That arrangement is also to continue.

Commissioner of Taxation
11 June 1992

IT 2685 DEPRECIATION TABLE - A

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Accounting Machines 10 12 18 17 25
Acid Chambers 20 6 9 13 20
Actors' Accessories 5 24 36 27 40
Adding Machines 10 12 18 17 25
Advertising Billboards - Hoarding 20 6 9 13 20
Advertising Signs - Roller Board (moving surface) 7 18 27 20 30
Advertising Signs - Solar Powered (Real Estate signs) 15 9 13.5 13 20
Advertising samples and designs for decorative steel and iron work 40 3 4.5 7 10
Aerated Water Plant:
-- Bottles stoppers, siphons Replacement Replacement
-- Boxes, cases, etc, for siphons and bottles Replacement Replacement
-- General plant 15 9 13.5 13 20
Agricultural Implements and Plant (see ``Primary Industries'')
Air-conditioning Plant (see also ``Ventilating Plant''):
-- Central type, including ducting and vents 15 9 13.5 13 20
-- Structural alterations and additions associated with the installation of such plant which forms an integral part of the plant 100 3 4.5 7 10
-- Room units 10 12 18 17 25
-- Solar energy powered 15 9 13.5 13 20
Aircraft:
-- Gen use 8 18 27 20 30
-- Used predominantly for agricultural spraying or dusting 4 40 60 40 60
-- Gliders 10 12 18 17 25
-- Museum items displayed 100 1.2 1.8 7 10
Aircraft Industry:
-- Aircraft testing equipment 15 9 13.5 13 20
-- Flight simulators 8 18 27 20 30
-- General plant and machinery 20 6 9 13 20
-- Hangar buildings NIL NIL NIL NIL
-- Hangar fixtures and fittings 20 6 9 13 20
-- Link trainers 8 18 27 20 30
-- Loose tools Replacement Replacement
-- Plant subject to excessive corrosion 10 12 18 17 25
-- Precision machines and plant 10 12 18 17 25
Alarms 20 6 9 13 20
Amenities Provided for Employees:
-- Fittings and fixtures:
-- General N/A 33 1/3 50 33 50
-- Plumbing
--- forming part of plant or equipment of cafeteria, kitchen, dining, mess, recreation or rest rooms, etc. N/A 33 1/3 50 33 50
--- sanitary ware, etc, forming part of toilet accommodation or washing facilities 20 6 9 13 20
-- Plant and equipment used in providing meals or facilities for meals for employees N/A 33 1/3 50 33 50
Amplifying Equipment - Musical see ``Musical Instruments''
Amusement Machines and Equipment:
-- Astropin 10 12 18 17 25
-- Billiard tables 40 3 4.5 7 10
-- Eight Ball table - coin operated pool tables 10 12 18 17 25
-- Electric dodgems:
--- Cars, including internal electric motors and trolley rods 3 40 60 40 60
--- Electrical and structural equipment providing power to drive the cars 20 6 9 13 20
-- Gramophones, juke boxes 10 12 18 17 25
-- Hot air balloons:
--- envelope and cane basket 3 40 60 40 60
--- associated equipment (inflator fan, burner unit, fuel cylinders) 10 12 18 17 25
-- Jet Ski - ``Kawasaki''. 4 40 60 40 60
-- Luna Beetle 3 40 60 40 60
-- Midget Cars:
--- Cars 3 40 60 40 60
--- Racing track 10 12 18 17 25
-- Merry-Go-Rounds:
--- If fixed and protected from weather 20 6 9 13 20
--- Others 15 9 13.5 13 20
-- Mini Wheel 10 12 18 17 25
-- Model steam trains, permanent way and other equipment for carrying passengers 15 9 13.5 13 20
-- Moon-Tripper 10 12 18 17 25
-- Pin tables Replacement Replacement
-- Radio sets 10 12 18 17 25
-- Scooter boats:
--- Boats, including internal electric motors and trolley rods 3 40 60 40 60
--- Electrical and structural equipment providing power to drive the boats and structural equipment to accommodate them in the water pond 20 6 9 13 20
-- Shuffleboards (hotels) 10 12 18 17 25
-- Skating surface - synthetic (``Newice'' panels) 10 12 18 17 25
-- Slot machines 5 24 36 27 40
-- Super slides 10 12 18 17 25
-- Surfoplanes (rubber surf shooters) 2 100 100 100 100
-- Television receivers 10 12 18 17 25
-- Video:
--- Cassette libraries (used for hire) 2 100 100 100 100
--- Games machines 5 24 36 27 40
--- Recorders (used for hire) 7 18 27 20 30
--- Other 10 12 18 17 25
-- Waterslide and associated equipment 20 6 9 13 20
-- Wild cat 10 12 18 17 25
-- Zipper 10 12 18 17 25
Analyser - Computerised, chemical 10 12 18 17 25
Appliances (household) (see ``Houses and Flats let furnished'')
Arc and Gas Welding Plant 20 6 9 13 20
Artificial Manure Manufacturing Plant 20 6 9 13 20
Art Works 100 1.2 1.8 1 1.8
Audition Units 10 12 18 17 25
Automatic Fire Sprinklers 20 6 9 13 20

IT 2685 DEPRECIATION TABLE - B

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Bacon Bins:
-- Plant 20 6 9 13 20
-- Galvanised iron 33 6 9 7 10
Bacon Curing Plant:
-- Buildings (see ``Buildings: Special Industries'')
-- Fixtures (including overhead tracking) 20 6 9 13 20
-- Other 15 9 13.5 13 20
Bakers' Plant:
-- Generally 15 9 13.5 13 20
-- Slicing and wrapping machines 10 12 18 17 25
Banana Ripening Plant 15 9 13.5 13 20
Bands:
-- Band instruments 20 6 9 13 20
-- Music stands 20 6 9 13 20
-- Sheet music Replacement Replacement
-- Uniforms 10 12 18 17 25
Bank Card Imprinters 7 18 27 20 30
Banks:
-- Demountable strongrooms 100 3 4.5 7 10
-- Strongroom doors 100 3 4.5 7 10
Battery Chargers 20 6 9 13 20
Battery (Dry) Manufacturing Plant:
-- Bobbin tamping machines 20 6 9 13 20
-- Cathode filling machines:
--- Not subject to chemical action 20 6 9 13 20
--- Subject to chemical action 15 9 13.5 13 20
-- Cathode mixing machines 10 12 18 17 25
-- Cooking baths 20 6 9 13 20
-- Dolly making machines:
--- High-built type 20 6 9 13 20
--- Low-built type 10 12 18 17 25
-- Powdering barrel mills 15 9 13.5 13 20
-- Rock crushing machines 10 12 18 17 25
-- Sifting machines (disintegrators) 15 9 13.5 13 20
-- Stamper machine tools 20 6 9 13 20
-- Wetness testing machines 15 9 13.5 13 20
-- Wrapping machines and associated appliances 20 6 9 13 20
Bedding, Linen, Crockery, etc. (Hospitals, Hotels and Boarding Houses) Replacement Replacement
Beds:
-- Electric 15 9 13.5 13 20
-- Hospital 15 9 13.5 13 20
Bee-farming Plant (see ``Primary Industries'')
Belting, ordinary - Where an essential part of a particular machine Replacement Replacement
Beverage Dispensing Units:
-- Tea and coffee dispensers 7 18 27 20 30
-- Refrigerated fruit juice dispensers 10 12 18 17 25
Bicycles:
-- Motor 7 15 22.5 15 22.5
-- Ordinary 10 12 18 17 25
Billiard Tables (see also ``Amusement Machines'') 40 3 4.5 7 10
Binoculars 10 12 18 17 25
Biographs 10 12 18 17 25
Biscuit-making Plant 15 9 13.5 13 20
Bitumen Laminating, Paper Combining and Reinforcing Plant 20 6 9 13 20
Blind Aid - Optacon Model R20 7 18 27 20 30
Blue Manufacturing Plant 15 9 13.5 13 20
Boarding House Plant and Equipment:
-- Bedding Replacement Replacement
-- Carpets 5 24 36 27 40
-- Crockery, cutlery, glassware and cooking utensils Replacement Replacement
-- Curtains and drapes 7 18 27 20 30
-- Furniture and plant 15 9 13.5 13 20
-- Hot water services 20 6 9 13 20
-- Linen Replacement Replacement
-- Linoleum and similar floor coverings 10 12 18 17 25
-- Plumbing fixtures, sinks, baths, etc Nil Nil Nil Nil
Boats, Ships, Lighters, etc.:
[N.B. Australian Trading Ships may qualify for a prime cost rate of 20 per cent under s.57AM.]
Boats - Motor, rowing and sailing 15 9 13.5 13 20
-- Boat sheds Nil Nil Nil Nil
-- Boat shed jetties 40 3 4.5 7 10
-- Bulk carriers 16 9 13.5 13 20
-- Coal hulks 16 9 13.5 13 20
-- Container ships 16 9 13.5 13 20
-- Ferry steamers 20 6 9 13 20
-- Flexible barges (collapsible bag type) 7 18 27 20 30
-- Hovercraft 5 24 36 27 40
-- Jet Ski Boat 4 40 60 40 60
-- Launches 20 6 9 13 20
-- Lighters 20 6 9 13 20
-- Lighters (Coal) - Wooden, iron or steel 16 9 13.5 13 20
-- Luggers (Oyster Fishing) 15 9 13.5 13 20
-- Mini-submarine 15 9 13.5 13 20
-- Offshore Supply Vessels 15 9 13.5 13 20
-- Pearling boats 20 6 9 13 20
-- Punts and rafts 20 6 9 13 20
-- Roll-on/roll-off ships 16 9 13.5 13 20
-- Sails, oars, running gear, etc Replacement Replacement
-- Ships and steamers 20 6 9 13 20
-- Slips and standing ways 20 6 9 13 20
-- Surf boats, salvage 16 9 13.5 13 20
-- Tankers - Engaged primarily and principally in the tanker trade 16 9 13.5 13 20
-- Trawler 15 9 13.5 13 20
-- Tugs 20 6 9 13 20
-- Wharves 40 3 4.5 7 10
Boilers (see also ``Salvage Machinery'') 20 6 9 13 20
Bonemilling Plant:
-- Bagging machines 20 6 9 13 20
-- Cage mills 15 9 13.5 13 20
-- Steam vats 20 6 9 13 20
Bookbinding Plant and Machinery (see also ``Printers' Plant and Machinery'') 20 6 9 13 20
Books (see note under ``Libraries'')
Boom Gates 10 12 18 17 25
Boot and Shoe Polish Manufacturing Plant 15 9 13.5 13 20
Boot and Shoe-making Machinery:
-- Lasts Replacement Replacement
-- Machinery and general plant:
--- Leased by taxpayer Nil Nil Nil Nil
--- Owned by taxpayer 15 9 13.5 13 20
[NOTE: Installation expenditure in connection with the obtaining and installing of leased machines may be treated as an asset owned and used by the lessee for the production of income. The effective life of the machinery will be accepted as the effective life of the installation expenditure. The lessors of leased machinery are allowed depreciation on the machines at the rates shown above.]
-- Moulds for plastic heels 3 40 60 40 60
-- Vulcanising Moulds 5 24 36 27 40
Bores (see also ``Primary Industries'') 15 9 13.5 13 20
Boring Drill, Rotary Mole, Underground 3 40 60 40 60
Boring Plant 10 12 18 17 25
Bottle Manufacturing Plant (see ``Glass Bottle Manufacturing Plant'')
Bottle Washing Machine 10 12 18 17 25
Bowling Centres - Plant and Equipment:
-- Bowling alleys (timber)including ball return tracks, gutters, pit signals and terminals 15 9 13.5 13 20
-- Bowling balls 5 24 36 27 40
-- Bowling pins Replacement Replacement
-- Carpets 4 40 60 40 60
-- Hire shoes Replacement Replacement
-- Masking units 10 12 18 17 25
-- Pin setters and pin spotters 10 12 18 17 25
-- Other equipment 15 9 13.5 13 20
Bowser Machines including self service 10 12 18 17 25
Bowser Tanks (Underground) 15 9 13.5 13 20
Box and Carton (Cardboard) Makers' Plant 15 9 13.5 13 20
Brandy Distillery Plant 15 9 13.5 13 20
Bread Manufacture:
-- General plant 12 12 18 17 25
-- Bread slicing and wrapping 10 12 18 17 25
Brewery Plant:
-- Carts and horse-drawn lorries 10 12 18 17 25
-- Casks:
--- Stainless steel 10 12 18 17 25
--- Other 15 9 13.5 13 20
-- Crates 4 40 60 40 60
-- General plant 20 6 9 13 20
-- Pipes and piping:
--- Condenser 20 6 9 13 20
--- Expansion 40 3 4.5 7 10
--- Other 40 3 4.5 7 10
Brickmaking Plant:
-- Automatic handling equipment 10 12 18 17 25
-- Brick kilns and pre kilns 15 9 13.5 13 20
-- Cement brick plant 15 9 13.5 13 20
-- Dryers 15 9 13.5 13 20
-- Drying sheds Nil Nil Nil Nil
-- Fork lift trucks and front-end loaders 7 18 27 20 30
-- Foundations that are integral with plant 50 3 4.5 7 10
-- General plant and equipment 10 12 18 17 25
Broadcasting Equipment (see ``Radio Broadcasting Equipment'', ``Television Broadcasting Equipment'')
Broom and Brush - Manufacturing Plant:
-- Process plant 15 9 13.5 13 20
-- Tools and dies (see also ``Dies'') Replacement Replacement
PC DV PC DV
Building and Construction Industry:
-- Earth moving plant and heavy equipment:
--- Bulldozers, ditchers, excavators, graders, loaders, rippers, rollers, rooters, scrapers, shovels, tractors and similar associated machines and attachments 7 18 27 20 30
-- General plant:
--- Bending machines (bar, angle or rod) 10 12 or Repl. 18 or Repl. 17 or Repl. 25 or Repl.
--- Brick elevators(portable) 5 24 36 27 40
--- Chain blocks, rod shears, jacks, etc 15 9 or Repl. 13.5 or Repl. 13 or Repl. 20 or Repl.
--- Compressors 10 12 18 17 25
-- Concreting plant:
--- Batching plant
---- Static 15 9 13.5 13 20
---- Portable and demountable 7 18 27 20 30
--- Concrete buggies or dumpers (motorised) 5 24 36 27 40
--- Concrete immersion vibrators 4 40 60 40 60
--- Concrete mixers 10 12 18 17 25
--- Concrete pumps 10 12 18 17 25
--- Concrete transit mixers - mixing bowl, separate motor and drive mechanism 7 18 27 20 30
--- Concrete vibrating screeders 4 40 60 40 60
--- Hoppers, skips and hoist buckets 10 12 or Repl. 18 or Repl. 17 or Repl. 25 or Repl.
--- Mobile concrete pumping units 7 18 27 20 30
--- Monorails 5 24 36 27 40
--- Rickshaws or dump carts (hand operated) 10 12 or Repl. 18 or Repl. 17 or Repl. 25 or Repl.
--- Steel formwork, beams and props 10 12 18 17 25
--- Trowelling machines 4 40 60 40 60
-- Cranes:
--- Mobile
---- Light and medium, 7 18 27 20 30
---- Heavy, over 15 tons (15.24 tonnes) lift 10 12 18 17 25
---- Tower 10 12 18 17 25
-- Derricks 15 9 13.5 13 20
-- Grinding and milling machines 3 40 60 40 60
-- Levels, dumpy, etc 15 9 or Repl. 13.5 or Repl. 13 or Repl. 20 or Repl.
-- Lift slab equipment 5 24 36 27 40
-- Loose tools and equipment 5 24 or Repl. 36 or Repl. 27 or Repl. 40 or Repl.
-- Portable sheds 10 12 18 17 25
-- Power tools, hand operated: - Electric, pneumatic or powder 5 24 or Repl. 36 or Repl. 27 or Repl. 40 or Repl.
-- Pumps 10 12 18 17 25
-- Saw benches (portable) 15 9 13.5 13 20
-- Scaffolding 10 12 18 17 25
-- Sheds, portable 10 12 18 17 25
-- Tower cranes and hoists 10 12 18 17 25
-- Vehicles:
--- Cars and utilities 7 15 22.5 15 22.5
--- Trailers 10 12 18 17 25
--- Trucks
---- Designed to carry 1 tonne or more 7 18 27 20 30
---- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
---- Heavy haulage (if claimed and supported) 5 24 36 27 40
-- Welding units, portable:
--- Light type 7 18 27 20 30
--- Medium and other types 10 12 18 17 25
-- Wheelbarrows 10 12 18 17 25
-- Winches 15 9 13.5 13 20
Buildings:
(1) Except in special industries (as mentioned below):
- (a) to the extent that they form an integral part of plant and machinery
-- Brick, stone or concrete structures 100 3 4.5 7 10
-- Other structures 33 6 9 7 10
-- Gantries 33 6 9 7 10
- (b) which do not form integral parts of plant and machinery (including magazines for storing explosives) Nil Nil Nil Nil
[NOTE: Deductions are available for income- producing building under Division 10D, generally at 2.5% of unit. Special deductions may be available in respect of buildings used in the Mining and Petroleum Industries.]
(2) Special industries: In the case of certain industries, special rates have been fixed in respect of factory buildings, to apply to those buildings to the extent only to which they form integral parts of plant and machinery. The special rates are listed hereunder.
Class of Building Proportion of the total cost of building normally regarded as comprising an integral part of plant and machinery
-- Bacon Factory: 40 per cent
--- Brick, stone or concrete structure 100 3 4.5 7 10
--- Wooden structure 20 6 9 13 20
-- Butter Factory: 66 2/3 per cent
--- Brick or concrete structure 100 3 4.5 7 10
--- Wooden structure 20 6 9 13 20
--- Wharf structures 40 3 4.5 7 10
-- Meat Processors -1975 66 2/3 per cent
-- ruling applicable to modern abattoir complexes including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms.
--- Brick, stone and concrete structures 100 3 4.5 7 10
--- Wooden structures 20 6 9 13 20
--- Stock- yards, pens and lairages, both timber and steel, but excluding concrete stockyard floors 20 6 9 13 20
Buildings cont
-- Freezing works:
--- Brick, stone or concrete structure 100 3 4.5 7 10
--- Wholly wooden structure 20 6 9 13 20
--- Cork board used in insulating cold storage chambers 20 6 9 13 20
-- Primary production, forestry and pearling Industries: On buildings of the following description, not being structures used for the taxpayer's own domestic or residential purposes
--- Humidification cotton sheds 20 6 9 13 20
--- Woolsheds:
---- With brick, stone or concrete walls 66 3 4.5 7 10
---- With wood and/or iron walls 50 3 4.5 7 10
--- Other:
---- With brick, stone or concrete walls 50 3 4.5 7 10
---- With wood and/or iron walls 33 6 9 7 10
Bulk carriers (see ``Boats, Ships, Lighters, etc.'')
Bulk Liquid Bags 3 40 60 40 60
Bulldozers 7 18 27 20 30
Bullet Resistant Screens (not forming part of the building) 20 6 9 13 20
Bullocks (Working) - except in business of primary production 10 12 18 17 25
-- (For working bullocks used in business of primary production see item ``Live Stock Working Beasts and Beasts of Burden''.)
Bundy Machines 15 9 13.5 13 20
Burglar Alarms 20 6 9 13 20
Buses, Motor:
-- Designed to carry 9 or more persons 7 18 27 20 30
-- Designed to carry less than 9 persons 7 15 22.5 15 22.5
Butchers' Plant 20 6 9 13 20
Butter Factory Plant:
-- Factory buildings - Refer to item ``Buildings in Special Industries''
-- General plant:
--- Ammonia condensing coils 8 18 27 20 30
--- Curing barns bulk 15 9 13.5 13 20
--- Conveyors - Chain for conveying boxed butter 20 6 9 13 20
--- Engineers' repair shop and blacksmiths' forges, lathes, drilling machines, etc. 20 6 9 13 20
--- Ice-making plant 15 9 13.5 13 20
--- Ice moulds 5 24 36 27 40
--- Launches 20 6 9 13 20
--- Loose tools Replacement Replacement
--- Motor lorries for collecting cream cans
---- Designed to carry 1 tonne or more 5 24 36 27 40
---- Designed to carry less than 1 tonne 5 20 30 20 30
--- Motor vehicles 7 15 22.5 15 22.5
--- Tanks of hot and coldwater - wood or iron 20 6 9 13 20
--- Tramway rails -wood or iron Replacement Replacement
--- Water cooling and aerating plant 8 18 27 20 30
--- Wharves 40 3 4.5 7 10
--- Windlasses 20 6 9 13 20
-- Manufacturing and treating plant:
--- Ammonia coils for cooling chambers 10 12 18 17 25
--- Brine tanks 8 18 27 20 30
--- Butter-packing machines 10 12 18 17 25
--- Butter workers 7 18 27 20 30
--- Can-washing machines 10 12 18 17 25
--- Churns 7 18 27 20 30
--- Cream tanks 10 12 18 17 25
--- Pasteurising plant
---- Batch including kettles and Kay pasteurisers 8 18 27 20 30
---- Flash 7 18 27 20 30
--- Pumps, brine and cream 10 12 18 17 25
--- Steaming troughs, etc, for cleansing cans 20 6 9 13 20
--- Testing apparatus 20 6 9 13 20
--- Weighing scales 20 6 9 13 20
-- Power plant:
--- Diesel engines 20 6 9 13 20
--- Electric generators and motors, etc 20 6 9 13 20
--- Steam boilers 20 6 9 13 20
--- Steam engines 20 6 9 13 20
-- Power transmission:
--- Belting Replacement Replacement
--- Conveyors 20 6 9 13 20
--- Piping 15 9 13.5 13 20
--- Shafting and pulleys 20 6 9 13 20

IT 2685 DEPRECIATION TABLE - C

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Cables and Wires (see also ``Electrical Machinery and Equipment''):
-- Overhead:
--- Insulated 20 6 9 13 20
--- Bare 50 3 4.5 7 10
-- Underground 50 3 4.5 7 10
Cafe bars (see ``Beverage Dispensing Units'')
Cake-making Plant 20 6 9 13 20
Calculators
-- Electronic
--- Pocket or Bench Type 10 12 18 17 25
Camels 10 12 18 17 25
Cameras (see also ``Photographers' Plant'' and ``Newsreel Equipment''):
-- Including lenses, electronic flash units, enlargers, etc. 10 12 18 17 25
-- Used for street photography 4 40 60 40 60
Canning Plant, Fruit and Vegetable 20 6 9 13 20
Caravans
-- Mobile: Generally 7 18 27 20 30
-- Used only within the confines of a caravan park 10 12 18 17 25
Cardboard Box and Carton Makers' Plant 15 9 13.5 13 20
Car Parking
-- Hydraulic elevated platforms and hoists (including control equipment) 10 12 18 17 25
Carpets:
-- In business places, hotels, etc 5 24 36 27 40
-- In houses let furnished 10 12 18 17 25
-- In picture theatres 5 24 36 27 40
-- In professional chambers 10 12 18 17 25
In ten-pin bowling centres 4 40 60 40 60
Cars (see ``Motor Vehicles'')
Carts used by brewers and other tradesmen 10 12 18 17 25
Case-making Plant 15 9 13.5 13 20
Cash Registers:
-- General 10 12 18 17 25
-- Programmable or multi functional 7 18 27 20 30
Casks:
-- Stainless steel 10 12 18 17 25
-- Other 15 9 13.5 13 20
Catering Plant (crockery, cutlery and cooking utensils) Replacement Replacement
[NOTE: see also ``Amenities Provided for Employees by Employer'']
Cement-making Plant:
-- General plant, eg rotary mixing machines 15 9 13.5 13 20
-- Raw slurry storage bins 66 3 4.5 7 10
-- Slurry blending silos 50 3 4.5 7 10
-- Slurry mixing silos 50 3 4.5 7 10
Cement storage silos 66 3 4.5 7 10
Charcoal Burning Kilns 20 6 9 13 20
Cheese-making Plant: Pasteurising kettles and Kay pasteurisers 8 18 27 20 30
Cheese treatment plant 10 12 18 17 25
Chemical Analyser Equipment (Automatic) 10 12 18 17 25
Chemical Manufacturing Plant:
-- General 15 9 13.5 13 20
-- Organic Peroxides Explosion - Cell Block 20 6 9 13 20
Chimney Stacks and Flues (see also ``Brick making Plant''):
-- Integral part of building NIL NIL NIL NIL
-- Concrete stacks in heavy industry qualifying as ``plant'' 50 3 4.5 7 10
Chutes Replacement Replacement
Cigarette Paper Cutting and Folding Plant 10 12 18 17 25
Cinema Machines - Coin Operated 10 12 18 17 25
Cinemascope Installations (see ``Theatre'')
Cinematographs 10 12 18 17 25
City Guide Systems 8 18 27 20 30
Cleaners' Plant:
-- Carpet beating machines 15 9 13.5 13 20
-- Electronic floor polishers 10 12 18 17 25
-- Electronic motors for driving carpet beating machines 20 6 9 13 20
-- Electronic sewing machines - carpet cleaners 10 12 18 17 25
-- Electronic vacuum cleaners - carpet cleaners 10 12 18 17 25
Clerical Robes and Vestments Replacement Replacement
Clothes Peg Manufacturing Plant 15 9 13.5 13 20
Clothing, Millinery and White Work Manufacturing Plant:
-- Sewing machines 10 12 18 17 25
-- Other plant 20 6 9 13 20
Coal Trimming Machines (see ``Stevedoring Plant'')
Coffee Making Machines (Espresso) 15 9 13.5 13 20
Cold Rooms - Prefabricated with stressed skin panels 15 9 13.5 13 20
Colliery and Coal Mining Plant:
-- Anchors, mooring chains and breast chains Replacement Replacement
-- Bulldozers 7 18 27 20 30
-- Coal hulks 16 9 13.5 13 20
-- Continuous mining machines 8 18 27 20 30
-- Conveyor units:
--- Rubber conveyor belts 7 18 27 20 30
--- Idlers 8 18 27 20 30
--- Motor, drive and structure of conveyor system 15 9 13.5 13 20
-- Dragline 20 6 9 13 20
-- Dragline bucket 10 12 18 17 25
-- Gangways 40 3 4.5 7 10
-- Jetties and plant thereon(in exposed places)
--- Jetties 20 6 9 13 20
--- Plant 15 9 13.5 13 20
-- Mechanical coal mining plant, comprising cutters, loaders and shuttle-cars 8 18 27 20 30
-- Mine cars 10 12 18 17 25
-- Mining machinery and plant 15 9 13.5 13 20
-- Pumps used in mines and coal washing plant 20 6 9 13 20
-- Rolling stock (trucks for carriage of coal) 40 3 4.5 7 10
-- Shovels:
--- Power, high speed, used in open-cut mines 8 18 27 20 30
--- Steam 20 6 9 13 20
-- Sidings, chutes and shafts, if privately owned by taxpayer claiming depreciation Replacement Replacement
-- Skips in coal mines 15 9 13.5 13 20
Commercial Travellers' Outfits - Tin sample boxes and leather bags 8 18 27 20 30
Compressors (see also ``Building Construction Industry'', ``Road-making Plant'', ``Ice-making Machinery and Refrigerating Plant and Machinery'')
-- Air and oxygen 20 6 9 13 20
-- Ammonia:
--- Vertical 15 9 13.5 13 20
--- Horizontal 20 6 9 13 20
Computer Systems:
-- General 5 24 36 27 40
-- Free access floors in computer rooms 50 3 4.5 7 10
Concrete Mixers 10 12 18 17 25
Concrete Pipe Manufacturing Plant 15 9 13.5 13 20
Concrete Tile Manufacturing Plant 10 12 18 17 25
Concrete Transit Mixers - Mixing bowl, separate motor and drive mechanism 7 18 27 20 30
Concreting Plant (see ``Building and Construction Industry'')
Confectioners' Machinery 20 6 9 13 20
Container (Metal, Solid or Corrugated Fibre) Makers' Plant 10 12 18 17 25
Containers (see also ``Materials Handling Plant and Equipment''):
-- Metal - For liquefied petroleum gas 15 9 13.5 13 20
Container Ships (see also ``Boats''): 16 9 13.5 13 20
Conveyors (see ``Materials Handling Plant and Equipment'')
Cordial Manufacturers' Plant (see ``Aerated Water Plant'')
Cork Manufacturers' Plant 10 12 18 17 25
Costume Stands Replacement Replacement
Cotton Manufacturers' Machinery:
-- Conveyors 10 12 18 17 25
-- Engines, gas 20 6 9 13 20
-- Gas producer plant 15 9 13.5 13 20
-- Gins 10 12 18 17 25
Cranes (see also ``Building and Construction Industry''):
-- Electrical or otherwise 20 6 9 13 20
-- Gantries 33 6 9 7 10
Crates 4 40 60 40 60
Crockery, Bedding and Linen (see ``Hospitals'', ``Hotels'' and ``Boarding Houses'')
Crushing Plant (stone) 10 12 18 17 25
Curing Barns
-- Powell models ``77'' and ``88'' constructed from galvanised steel and marine ply designed for use principally in curing tobacco although also used for timber drying, peanut curing and corn or grain drying 15 9 13.5 13 20
Curtains and Drapes 7 18 27 20 30
Cyanide Vat (galvanised iron) Replacement Replacement

IT 2685 DEPRECIATION TABLE - D

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Dairy Farm Plant (see also ``Primary Industries''):
-- Packaging Machine 10 12 18 17 25
-- Power 20 6 9 13 20
-- Other 10 12 18 17 25
Dams (not being earth tanks) (see also ``Primary Industries'') 40 3 4.5 7 10
Dark Rooms (Demountable) used in Graphic Arts Platemaking Industries 20 6 9 13 20
Data Processing Equipment (see also ``Computer Systems''):
-- Computers 5 24 36 27 40
-- Retail terminals (cash registers) 7 18 27 20 30
Dentists' Plant:
-- Carpets 10 12 18 17 25
-- Electric motors 20 6 9 13 20
-- Furniture and fittings 15 9 13.5 13 20
-- High speed equipment:
--- Air operated dental drilling equipment 10 12 18 17 25
--- (Replacements allowable in respect of handpieces and handpiece parts.)
--- Air operated dental drilling equipment with built-in compressor 10 12 18 17 25
--- Air compressors (independent) 20 6 9 13 20
-- Instruments and plant (other than high speed equipment) 20 6 9 13 20
-- [NOTE: If the taxpayer so desires, the cost of replacements of drills or burrs may be allowed in lieu of depreciation on those items.]
-- Linoleum and other floor coverings 10 12 18 17 25
Designs used in connection with stamping decorative steel and iron work 40 3 4.5 7 10
Designs used in Jacquard Looms NIL NIL NIL NIL
-- [NOTE: The cost of such designs may be charged as a manufacturing expense.]
Diathermy Plant (including screening of the apparatus to suppress radio interference):
-- Generally 15 9 13.5 13 20
-- Used for hire 10 12 18 17 25
Dictaphones 10 12 18 17 25
Die Casters' Plant:
-- Aluminium 3 40 60 40 60
-- Die casting furnaces 10 12 18 17 25
-- Die casting machines and ancillary hydraulic plant 15 9 13.5 13 20
-- Forging stainless steel elbows 5 24 36 27 40
-- General plant 20 6 9 13 20
-- Overall rate (alternative to the above) 15 9 13.5 13 20
-- Tooling in metal trade 4 40 60 40 60
Dies (see ``Metal Forming Plant'' and ``Motor Vehicle Manufacturing Plant''):
-- Generally Replacement Replacement
-- Plastics industry 4 40 or Repl. 60 or Repl. 40 or Repl. 60 or Repl.
Distillery Plant (Brandy etc) 15 9 13.5 13 20
Distillery (Oil and Tar) Plant 15 9 13.5 13 20
Docks, Floating 20 6 9 13 20
Doctors' Instruments (see also ``Medical Practitioners' Plant'') Replacement Replacement
Drays and Wagons used on Farms and Stations 10 12 18 17 25
Dredges 20 6 9 13 20
Dredging Machinery used in mining operations (see also ``Colliery and Coal Mining Plant'') 15 9 13.5 13 20
Dressmaking Plant:
-- Sewing machines 10 12 18 17 25
-- Other plant 20 6 9 13 20
Dried Milk Plant 15 9 13.5 13 20
Drink Dispensing Units (see ``Beverage Dispensing Units'')
Drive-in Theatres (see ``Theatre'')
Dry Cleaning Plant 10 12 18 17 25
Dryers used in screen printing 7 18 27 20 30
Drying Kilns for timber drying 10 12 18 17 25
Dunnage Replacement Replacement
Duplicating Machines 10 12 18 17 25

IT 2685 DEPRECIATION TABLE - E

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Earth Moving Equipment (see ``Building and Construction Industry'')
Earth Tanks see ``Primary Industries'')
Electrical Machinery and Equipment:
-- Accumulators and storage batteries 15 9 13.5 13 20
-- Alternators, dynamos, motor-generators, rotary converters 20 6 9 13 20
-- Batteries, storage 15 9 13.5 13 20
-- Boilers 20 6 9 13 20
-- Broadcasting equipment:
--- Computer automated 10 12 18 17 25
-- Buildings - to the extent to which the building forms an integral part of plant and machinery:
--- Brick, stone or concrete structures 100 3 4.5 7 10
--- Other structures 33 6 9 7 10
-- Cables and wires:
--- Overhead
---- Insulated 20 6 9 13 20
---- Bare 50 3 4.5 7 10
--- Underground 50 3 4.5 7 10
-- Chimney flues NIL NIL NIL NIL
-- Choke coils 40 3 4.5 7 10
-- Condensers 20 6 9 13 20
-- Distributing centres - Switch gear 20 6 9 13 20
-- Dynamos 20 6 9 13 20
-- Electric transmission lines 50 3 4.5 7 10
-- [NOTE: In addition, the cost of replacements of poles, cross arms, etc. is allowable.]
-- Engines, condensers, pumps 20 6 9 13 20
-- Generators, motor 20 6 9 13 20
-- Hand tools and loose plant Replacement Replacement
-- House installations (owned by electricity suppliers) 20 6 9 13 20
-- Indicators, fixed and portable 15 9 13.5 13 20
-- Instruments, testing apparatus, meters, indicators:
--- Fixed and portable 15 9 13.5 13 20
-- Lamps:
--- Arc 10 12 18 17 25
--- Incandescent Replacement Replacement
-- Lighting plant (overall rate) 20 6 9 13 20
-- Lighting units, fluorescent 20 6 9 13 20
-- Lightning arresters 50 3 4.5 7 10
-- Loose plant Replacement Replacement
-- Machinery not otherwise specified 20 6 9 13 20
-- Meters 15 9 13.5 13 20
-- Motor generators 20 6 9 13 20
-- Power tools, hand operated 5 24 or Repl. 36 or Repl. 27 or Repl. 40 or Repl.
-- Power Factor Control 20 6 9 13 20
-- Power station plant 20 6 9 13 20
-- Pumps 20 6 9 13 20
-- Rotary convertors 20 6 9 13 20
-- Standards, iron or steel (including brackets and cross arms) 40 3 4.5 7 10
-- Starting gear, including compensators, switches, etc 20 6 9 13 20
-- Storage batteries 15 9 13.5 13 20
-- Switchboards 20 6 9 13 20
-- Testing apparatus 15 9 13.5 13 20
-- Transformer boxes 50 3 4.5 7 10
-- Transformers (Static) 50 3 4.5 7 10
Electric Hand Tools 5 24 36 27 40
Electric Guitars (see `Guitars'')
Electric Railway:
-- Bridge Works
--- Brick, stone or concrete 100 3 4.5 7 10
--- Other 33 6 9 7 10
-- Electric Transmission Lines 15 9 13.5 13 20
--- Supporting structures (standards etc)
---- Iron or steel 40 3 4.5 7 10
---- Concrete, brick or stone 100 3 4.5 7 10
-- Feeder Station (housing switchgear) No depreciation not plant No depreciation, not plant
-- Rolling Stock:
--- Locomotives 15 9 13.5 13 20
--- Trucks and wagons 10 12 18 17 25
-- Switch gear 20 6 9 13 20
-- Track structure (Sleepers, rail, ballast, etc) 20 6 9 13 20
Electric Signs (see also `Neon Signs'') Replacement Replacement
Electric Vacuum Cleaners 10 12 18 17 25
Electro-Cardiographs:
-- Generally 20 6 9 13 20
-- Units (battery operated) used for hire 10 12 18 17 25
Electronic Engraving Machines 10 12 18 17 25
Electronic Heating Units 10 12 18 17 25
Elevators (see ``Lifts and Elevators'')
Employees, Amenities provided for (see `Amenities'')
Engineering Works Machinery Installed) 20 6 9 13 20
Engines 20 6 9 13 20
Engraving (Photo) Plant 20 6 9 13 20
Engraving Machines, Electronic 10 12 18 17 25
Escalators (Machinery and their moving parts) 16 9 13.5 13 20
Espresso Coffee Making Machines 15 9 13.5 13 20
Eucalyptus Oil Plant:
-- Boilers 20 6 9 13 20
-- Stills - Coolers 40 3 4.5 7 10
-- Tanks 40 3 4.5 7 10
Experimental Plant (but see ``Scientific Research Plant'') NIL NIL NIL NIL
Explosive Manufacturing and Chemical Plant 15 9 13.5 13 20
Explosive, Magazines used or storage of NIL NIL NIL NIL

IT 2685 DEPRECIATION TABLE - F

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Farmers' Plant (see ``Primary Industries")
Fences:
-- Electric 20 6 9 13 20
-- Generally (but see ``Primary Industries") NIL NIL NIL NIL
-- Wire mesh - demountable used for partitioning purposes 20 6 9 13 20
Fertiliser Manufacturing - Plant 20 6 9 13 20
Fibreoptic Endoscope, including associated light source equipment 5 24 36 27 40
Films, Cinematograph (see also ``Theatre") NIL NIL NIL NIL
Fire Control and Alarm
-- Systems:
-- Alarm, hoses and nozzles 20 6 9 13 20
-- Water services 50 3 4.5 7 10
Fire Sprinklers, - Automatic 20 6 9 13 20
Fire Extinguishers (refills and maintenance s.51) 15 9 13.5 13 20
Fish Farming Ponds:
-- Earth and clay 20 6 9 13 20
Fishing Plant (see also ``Boats, Ships, Lighters, etc."):
-- Boats 15 9 13.5 13 20
-- Fish holding baskets 10 12 18 17 25
-- Purse seine fishing net 5 24 36 27 40
-- Sails, oars, running gear, nets Replacement Replacement
Fittings and fixtures in - Cafeteria, Rest, Recreation and Locker Rooms Provided for Employees (see also ``Amenities") N/A 33 1/3 50 33 50
Fittings in Shops (see also ``Shops") 20 6 9 13 20
Flats Let Furnished (see ``Houses and Flats Let - Furnished")
Floating Docks 20 6 9 13 20
Floating Marinas 20 6 9 13 20
Flock Manufacturing Plant:
-- General plant 20 6 9 13 20
-- Carding machines 15 9 13.5 13 20
-- Sewing machines 10 12 18 17 25
Floor coverings (see ``Carpets", ``Linoleum" and ``Vinyl")
Floor Installations - ``Free Access" floors in computer rooms 50 3 4.5 7 10
Flour-milling Plant and Machinery 15 9 13.5 13 20
-- Silos, steel and concrete 100 3 4.5 7 10
-- Bins, wooden 33 6 9 7 10
Fluorescent Lighting Units 20 6 9 13 20
Fogging Machines, Insecticide 8 18 27 20 30
Footwear Manufacturing Machinery (see ``Boot and Shoe-making Plant")
Fork-lifters, Automatic Loaders, Transporters and Front-end Loaders 7 18 27 20 30
Foundation for Stacks Replacement Replacement
Foundation of Plant and Machinery forming integral part of such Plant and Machinery 50 3 4.5 7 10
Foundry Plant:
[NB: Plant used for basic iron and steel production may qualify for special rates of 20% and 33 1/3 prime cost under s.57AK.]:
-- Converters 10 12 18 17 25
-- Furnaces 10 12 18 17 25
-- Laboratory 20 6 9 13 20
-- Ladles 10 12 18 17 25
-- Loose tools Replacement Replacement
-- Machine tools 20 6 9 13 20
-- Machinery and plant 20 6 9 13 20
-- Moulding boxes 10 12 18 17 25
-- Patterns 40 3 4.5 7 10
-- Plant and tools (excluding Furnaces, Converter and Ladles) 15 9 13.5 13 20
-- Rolling mill engines 15 9 13.5 13 20
Frame (Picture) Manufacturing Plant 15 9 13.5 13 20
Freezing Works (see ``Refrigerating Plant")
Front-end Loaders (see also ``Forklifters, Automatic Loaders, Transporters") 7 18 27 20 30
Fruit and Vegetable Canning Plant 20 6 9 13 20
Fruit-growers' Plant (see also ``Primary Industries"):
-- Dips, pans, spray pumps, etc 10 12 18 17 25
-- Fumigation tents and machinery 10 12 18 17 25
-- Glass houses:
--- Timber-framed 20 6 9 13 20
--- Metal-frame 50 3 4.5 7 10
-- Racks (dried fruit) 20 6 9 13 20
-- Trellis (dried fruit) 20 6 9 13 20
Fruit Juice Dispensing Units (Refrigerated) 10 12 18 17 25
Funeral Directors' Plant 20 6 9 13 20
Furnaces and Flues (Assay work) Replacement Replacement
Furnaces, Foundry (see ``Foundry Plant")
Furniture and Fittings (see also ``Amenities"):
-- In business places, boarding houses, hotels, motels, houses let furnished, picture theatres and professional offices including those of dentists and medical practitioners 15 9 13.5 13 20
Furniture-making Plant 15 9 13.5 13 20

IT 2685 DEPRECIATION TABLE - G

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Galvanised Iron for Roofing Stacks Replacement Replacement
Galvanised Iron Tanks:
-- Borewater 10 12 18 17 25
-- Rainwater 20 6 9 13 20
Galvanised Iron Vats (cyanide) Replacement Replacement
Galvanised Plant 10 12 18 17 25
Gangways - Coal Mine (see also ``Colliery and Coal Mining Plant") 40 3 4.5 7 10
Gantries, Crane 33 6 9 7 10
Garage Equipment (see ``Motor Garage Equipment")
Garbage Bins 7 18 27 20 30
Garbage destructors (see ``Refuse Destructors")
Gas-making Plant:
[NOTE: Optional alternative rates are listed at the conclusion of this item.]
-- Boilers 20 6 9 13 20
-- Buildings:
--- Retort houses, coal stores (see ``Retort Houses")
--- Other buildings NIL NIL NIL NIL
-- Coal crushers 20 6 9 13 20
-- Coal stores:
--- Being stores enclosed by brick or steel walls and a roof and containing tramways, coal conveyors, coal elevators and coal breakers (see ``Retort Houses")
--- Being open air stores, consisting of brick or concrete walls, without roofs or without plant or machinery built into the walls NIL NIL NIL NIL
-- Coal wagons (post-12.3.91 Plant) 15 9 13.5 13 20
-- Coke handling and screening Plant 15 9 13.5 13 20
-- Coke wagons 15 9 13.5 13 20
-- Condensers:
--- Exposed type 15 9 13.5 13 20
--- Enclosed 33 6 9 7 10
-- Cranes 20 6 9 13 20
-- Chains and buckets or rates for cranes Replacement Replacement
-- Electric motors 20 6 9 13 20
-- Engines, steam engines, electric motors, gas engines, gas exhausters and lowers, hydraulic power plant 20 6 9 13 20
-- Excavations:
--- for levelling purposes only NIL NIL NIL NIL
--- to construct roadways NIL NIL NIL NIL
--- to accommodate plant or machinery such as brick or metal lined underground tanks containing plant for automatically dealing with tar and ammoniacal liquors (on lining and plant only) 33 6 9 7 10
--- tar holding tanks, not containing any building plant NIL NIL NIL NIL
--- for accommodating machinery required to be erected below the ordinary ground level
---- Metal lined 33 6 9 7 10
---- Reinforced concrete lined NIL NIL NIL NIL
-- Fences NIL NIL NIL NIL
-- Furniture and fittings office) 15 9 13.5 13 20
-- Gas engines 20 6 9 13 20
-- Gas exhausters and lowers 20 6 9 13 20
-- Gas and water fittings 15 9 13.5 13 20
-- Gas holders 33 6 9 7 10
-- Gas mains 50 3 4.5 7 10
-- Gas testing apparatus:
--- Glassware Replacement Replacement
--- Mechanism 33 6 9 7 10
-- Hydraulic power plant 20 6 9 13 20
-- Machine tools and hand Tools:
--- Machine tools 20 6 9 13 20
--- Loose hand tools Replacement Replacement
-- Meters:
--- Wet 40 3 4.5 7 10
--- Dry 25 6 9 13 20
-- Meter testing apparatus 33 6 9 7 10
-- Motor vehicles:
--- Cars (other than travellers') and cycles 7 15 22.5 15 22.5
--- Cars used by travellers 5 20 30 20 30
--- Wagons and lorries
---- Designed to carry 1 tonne or more 7 18 27 20 30
---- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
-- Prepayment fittings 10 12 18 17 25
-- Pressure regulators, or governors and distributing meters 33 6 9 7 10
-- Pumps 20 6 9 13 20
-- Purifiers 33 6 9 7 10
-- Retaining walls NIL NIL NIL NIL
-- Retorts:
--- Horizontal and inclined (plus replacements of retort cores and settings) 15 9 13.5 13 20
--- Vertical (plus repairs but not including replacements) 7 18 27 20 30
-- Retort houses and machinery and coal stores associated herewith:
--- Charging and discharging machines
--- for horizontal retorts 10 12 18 17 25
--- for inclined retorts 13 12 18 13 20
--- Coke conveyors, not including driving gears 5 24 36 27 40
--- Coke wagons 15 9 13.5 13 20
--- Driving gears 10 12 18 17 25
-- Retort house walls and smoke tack 50 3 4.5 7 10
-- Retort benches 16 9 13.5 13 20
-- Roads NIL NIL NIL NIL
-- Scrubbers 33 6 9 7 10
-- Service pipes 20 6 9 13 20
-- Station meters 40 3 4.5 7 10
-- Steam engines 20 6 9 13 20
-- Steam locomotives 20 6 9 13 20
-- Street lamp columns and lanterns 40 3 4.5 7 10
-- Sulphate plant 15 9 13.5 13 20
-- Tar extractors:
--- Stationary 40 3 4.5 7 10
--- Rotary 20 6 9 13 20
-- Tar mixing plant 15 9 13.5 13 20
-- Tar refining and distillation Plant 15 9 13.5 13 20
-- Telpher plant:
--- Structural steel rests for tramways 33 6 9 7 10
--- Spiral elevators 10 12 18 17 25
--- Motor truck 20 6 9 13 20
--- Coke bins Replacement Replacement
--- Power rods Replacement Replacement
-- Tools:
--- Loose hand tools Replacement Replacement
--- Machine tools 20 6 9 13 20
-- Tramways:
--- Ground tramways . NIL NIL NIL NIL
--- Overhead tramways 33 6 9 7 10
-- (Replacements of rails, sleepers, points and crossing, etc, are allowable s incurred.)
-- Washers:
--- Livesey washers 50 3 4.5 7 10
--- Other kinds 33 6 9 7 10
-- Water fittings 15 9 13.5 13 20
-- Water gas plant 20 6 9 13 20
-- Water tanks 20 6 9 13 20
-- Weighing machines 20 6 9 13 20
-- Wharves 20 6 9 13 20
Gas-making Plant, Optional Rates: (At the option of the taxpayer, an overall period of 20 years may be adopted for all items of plant and machinery, other than the items specified below, to which the periods shown shall be applied.)
-- Furniture 15 9 13.5 13 20
-- Mains 50 3 4.5 7 10
-- Meters:
--- Dry 25 6 9 13 20
--- Wet 40 3 4.5 7 10
-- Motor vehicles:
--- Cars (other than travellers') and cycles 7 15 22.5 15 22.5
--- Cars used by travellers 5 20 30 20 30
--- Wagons and lorries
---- designed to carry more than 1 tonne 7 18 27 20 30
---- designed to carry less than 1 tonne 7 15 22.5 15 22.5
-- Prepayment fittings 10 12 18 17 25
-- Retorts:
--- Horizontal and inclined - plus replacements of retort cores and settings 15 9 13.5 13 20
--- Vertical - plus repairs but not including replacements 7 18 27 20 30
-- Service pipes 20 6 9 13 20
-- Wharves 20 6 9 13 20
Gas Cylinders LPG 15 9 13.5 13 20
Gas Pipes - natural gas 20 6 9 13 20
Gas Tank and Piping 20 6 9 13 20
Gelatine and Glue Manufacturing Plant:
-- Drying trays Replacement Replacement
-- Other plant 15 9 13.5 13 20
Generators Steam, Electric 20 6 9 13 20
Geodimeter - Electronic Survey- Equipment 10 12 18 17 25
Glass Bottle Manufacturing Plant:
-- Chimney stacks NIL NIL NIL NIL
-- Process plant 15 9 13.5 13 20
[NOTE: In regard to other items of plant, the ordinary rates shown under the appropriate index headings apply.]
Glass Houses (Fruitgrowers' and Market Gardeners'):
-- Timber framed 20 6 9 13 20
-- Metal framed 50 3 4.5 7 10
Gliders/Sailplanes (see also ``Aircraft") 10 12 18 17 25
Glue Manufacturing Plant (see ``Gelatine and Glue Manufacturing Plant")
Golf Courses - miniature:
-- Lighting plant, electric motors, moving parts 20 6 9 13 20
-- Lighting standards 40 3 4.5 7 10
-- Public address system 10 12 18 17 25
-- Carpets on stairways 3 40 60 40 60
Graders (see ``Building and - Construction Industry")
Gramophone Records used by - Broadcasting Companies 4 40 or Repl. 60 or Repl. 40 or Repl. 60 or Repl.
Gramophone Record Presses 10 12 18 17 25
Gramophone and Juke Boxes 10 12 18 17 25
Graphic Arts Platemaking Industry - Demountable dark rooms 20 6 9 13 20
Graphic Arts Plant (see ``Printers' Plant and - Machinery")
Graziers' Plant (see ``Primary Industries")
Greenhouse - "Igloo" - used by nurserymen (see "Primary Industries")
Grinding Machine - Surface 10 12 18 17 25
Guest House Plant and Equipment see: ``Boarding House")
Guide Systems, City 8 18 27 20 30
Guitars:
-- Electric 10 12 18 17 25
-- Amplifying equipment, Microphones 7 18 27 20 30
Gymnasium Equipment 10 12 18 17 25

IT 2685 DEPRECIATION TABLE - H

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Hairdressers' Plant (including, in respect of a business carried on in leased premises, partitions, cubicles, neon lighting tubes and wash basins erected by the lessee and subject to tenant rights) 20 6 9 13 20
Hand Dryers - Electrically Operated 10 12 18 17 25
Harness 10 12 18 17 25
Hat Manufacturing Plant and Machinery 15 9 13.5 13 20
Heart ECG Monitor (Portable, personal) 3 40 60 40 60
Heating Units, Electronic 10 12 18 17 25
Helicopters:
-- General 8 18 27 20 30
-- Used predominantly for aerial spraying or dusting 4 40 60 40 60
High Frequency Current Machines (Surgical) 15 9 13.5 13 20
Hire Cars (see also ``Motor Vehicles") 5 20 30 20 30
Hoardings 20 6 9 13 20
Hop-growers' Plant (see ``Primary Industry")
Horse Rugs Replacement Replacement
Horses (but see note under ``Live Stock"). 10 12 18 17 25
Hospitals (see also ``Medical Practitioners' Plant"):
-- Beds 15 9 13.5 13 20
-- Bedding, linen, crockery, etc Replacement Replacement
-- Furniture 20 6 9 13 20
Hot Air Balloons (see ``Amusement Machines and Equipment")
Hot Water Installations: On whole installation including boilers and, where installed, pumps 20 6 9 13 20
Hotel, Motel, Boarding House and Restaurant Plant and Equipment:
-- Bedding Replacement Replacement
-- Carpets 5 24 36 27 40
-- Crockery, cutlery, glassware and cooking utensils Replacement Replacement
-- Furniture and fittings 15 9 13.5 13 20
-- Linen Replacement Replacement
-- Linoleum and similar floor coverings 10 12 18 17 25
-- Soda water fountains 15 9 13.5 13 20
Houses and Flats Let Furnished:
-- Bedding Replacement Replacement
-- Blinds, Venetian 20 6 9 13 20
-- Carpets 10 12 18 17 25
-- Chain saw 3 40 60 40 60
-- Crockery, cutlery, glassware, cooking utensils Replacement Replacement
-- Curtains and drapes 7 18 27 20 30
-- Electric bed 15 9 13.5 13 20
-- Electric clock 15 9 13.5 13 20
-- Electric heater 10 12 18 17 25
-- Furniture and fittings 15 9 13.5 13 20
-- Garbage units compacting 7 18 27 20 30
-- Gas coppers 20 6 9 13 20
-- Hot water services 20 6 9 13 20
-- Lawn mowers:
--- Motor 7 18 27 20 30
--- Self propelled 5 24 36 27 40
-- Linen Replacement Replacement
-- Linoleum and similar floor coverings 10 12 18 17 25
-- Microwave ovens 7 18 27 20 30
-- Radios 10 12 18 17 25
-- Refrigerators 15 9 13.5 13 20
-- Solahart 20 6 9 13 20
-- Stoves 20 6 9 13 20
-- Sun louvres NIL NIL NIL NIL
-- Television sets 10 12 18 17 25
-- Vacuum cleaners 10 12 18 17 25
-- Washing machines 7 18 27 20 30
Hovercraft - Hydrofoil 5 24 36 27 40
Hulks, Coal 16 9 13.5 13 20
Humidification Sheds 20 6 9 13 20

IT 2685 DEPRECIATION TABLE - I

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Ice-making Machinery (see also ``Refrigerating Machinery"):
-- Ammonia compressors:
--- Vertical 15 9 13.5 13 20
--- Horizontal 20 6 9 13 20
-- Condensers 15 9 13.5 13 20
-- Expansion pipes 40 3 4.5 7 10
-- General machinery 15 9 13.5 13 20
-- Ice moulds 5 24 36 27 40
-- Motor lorries:
--- Designed to carry more than 1 tonne 7 18 27 20 30
--- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
Ice-skating Rink (see ``Skating Rink Plant")
Imprinters - Charge Card 7 18 27 20 30
Incinerettes (gas or electrically fired) (see also ``Refuse Destructors") 20 6 9 13 20
Industrial Robots 10 12 18 17 25
Industrial Sweeper 7 18 27 20 30
Industrial Trailers - Relocatable 10 12 18 17 25
Industrial Waste - storage and disposal bins 10 12 18 17 25
Inflatable Amusements 2 100 100 100 100
Ink Factory Plant 20 6 9 13 20
Insecticide Fogging Machines 8 18 27 20 30
Intercom System - pipe-in music system 8 18 27 20 30
Iron and Steel Industry:
-- Slag pots 3 40 60 40 60
-- Granulators 15 9 13.5 13 20
Irrigation Plant and Equipment (see ``Primary Industries")

IT 2685 DEPRECIATION TABLE - J

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Jam-making Plant 20 6 9 13 20
Jet Ski 4 40 60 40 60
Jetties, Boat Shed 40 3 4.5 7 10
Jetties, Collieries (in exposed places) 20 6 9 13 20
Jewellers' Plant:
-- Dies (see also note under ``Dies") Replacement Replacement
-- Fittings - window pads, trays and jewel cases Replacement Replacement
-- Plant 10 12 18 17 25
Jigs (see also ``Motor Vehicle Manufacturing Plant") Replacement Replacement
Jockeys' Equipment - saddles, whips, boots, etc Replacement Replacement
Joinery Plant 15 9 13.5 13 20
Judges' Robes:
-- Court dress for ceremonial occasions 5 24 36 27 40
-- Other robes 15 9 13.5 13 20
Juke Boxes:
-- Generally 10 12 18 17 25
-- Video juke boxes 7 18 27 20 30

IT 2685 DEPRECIATION TABLE - K

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Kilns:
-- Brick 20 6 9 13 20
-- Brick and tile kiln chimney stacks (see ``Brick-making Plant")
-- Charcoal burning 20 6 9 13 20
-- Hop 20 6 9 13 20
-- Rapid fire shuttle type, used in the manufacture of ceramic tiles 15 9 13.5 13 20
-- Sand stone (Prickly Pear poison plant) Replacement Replacement
-- Timber drying 10 12 18 17 25
-- Tobacco 20 6 9 13 20
Kindergarten Furniture and - Play Equipment 5 24 36 27 40
Knitting Machines 15 9 13.5 13 20

IT 2685 DEPRECIATION TABLE - L

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Laboratory Equipment 15 9 13.5 13 20
Laser Beam Survey Equipment 10 12 18 17 25
Laser Beam Construction Tools 10 12 18 17 25
Laser Cutting Machine:
-- Workhandler 10 12 18 17 25
-- Industrial laser 5 24 36 27 40
-- CNC Control 5 24 36 27 40
-- Water Chiller 5 24 36 27 40
Laser Typesetting 5 24 36 27 40
Lathes:
-- Computer controlled 10 12 18 17 25
-- Engineering works (machinery installed) 20 6 9 13 20
-- ``MAZAK"- numerically (computerised) controlled 10 12 18 17 25
-- Umbrella manufacturers' plant 15 9 13.5 13 20
-- Wood working plant 15 9 13.5 13 20
Launches (see also ``Boats") 20 6 9 13 20
Laundry plant:
-- General plant 10 12 18 17 25
-- Washing machines 7 18 27 20 30
Lawn Mower:
-- Motor 7 18 27 20 30
-- Self propelled 5 24 36 27 40
Lens - Optional, Separate Unit 10 12 18 17 25
Letter Boxes:
-- Private, polycarbonate 15 9 13.5 13 20
-- Aluminium, nylon, brass 40 3 4.5 7 10
Letter Inserter:
-- Automatic 10 12 18 17 25
Levels, Surveyors' 20 6 9 13 20
Libraries - Where taxpayers do not deal with their lending stock in trading account:
-- Circulating (all classes of books) 10 12 18 17 25
-- Music lending 7 18 27 20 30
-- Professional 10 12 18 17 25
[NOTE: As an alternative to allowance for depreciation, taxpayers conducting the business of a lending library are permitted to deal with their lending stock in a trading account. Where a library is kept by a bookseller who does not keep a separate record of his lending stock, such stock may be taken into General Trading Account.]
Lift:
-- Boom 3 40 60 40 60
-- Scissor 3 40 60 40 60
Lift Slab Equipment 5 24 36 27 40
Lifts and Elevators:
-- Electric 16 9 13.5 13 20
-- Hydraulic 20 6 9 13 20
Lift Well and other Structural Alterations NIL NIL NIL NIL
Lighters:
-- Coal 16 9 13.5 13 20
-- Other 20 6 9 13 20
Lighting Control System (microprocessor based) 5 24 36 27 40
Lighting Plant (Electric) 20 6 9 13 20
Lighting System - Fluorescent 20 6 9 13 20
Linen, Bedding and Crockery (see ``Hospitals, Hotels and Boarding Houses")
Linoleum, Vinyl and similar Floor Coverings 10 12 18 17 25
Linotype Metal (see also ``Printers' Plant") Replacement Replacement
Linseed Oil Manufacturing Plant 15 9 13.5 13 20
Lion Park:
-- Animal huts 10 12 18 17 25
-- Animal cages and sheds 20 6 9 13 20
-- Workshop, fences, cement floor NIL NIL NIL NIL
Live Stock:
-- Dairy cattle NIL NIL NIL NIL
-- Stud stock NIL NIL NIL NIL
-- Working beasts and beasts of burden:
--- In business other than Primary Production, (but see ``Timber, Firewood and Sawmilling Plant") 10 12 18 17 25
--- In business of Primary Production to be included in the Livestock Schedule
Locomotives (but see also ``Timber, Firewood and Sawmilling Plant") 20 6 9 13 20
Logging Plant (see ``Timber, Firewood and Sawmilling Plant")
Loose Tools (see also ``Building and Construction Industry") Replacement Replacement
Louvres (sun) - over building NIL NIL NIL NIL
LPG Cylinders 15 9 13.5 13 20

IT 2685 DEPRECIATION TABLE - M

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Maltsters' Plant:
-- Bins, wooden 33 6 9 7 10
-- General plant 15 9 13.5 13 20
-- Silos, steel and concrete 100 3 4.5 7 10
-- Steel floors Replacement Replacement
Mannequin Display Figures 10 12 18 17 25
Manufacturing Stationers' Plant 15 9 13.5 13 20
Manure (Artificial) Manufacturing Plant 20 6 9 13 20
Marinas, Floating (see IT 2392) 20 6 9 13 20
Match Factory Plant 20 6 9 13 20
Materials Handling Plant and Equipment:
-- Container port loading facilities:
--- Portainer cranes 20 6 9 13 20
--- Straddle carriers 5 24 36 27 40
--- Wharves 40 3 4.5 7 10
-- Containers (transportable):
--- Generally 7 18 27 20 30
--- On hire or pool units 5 24 36 27 40
--- Security types (heavy steel) 10 12 18 17 25
-- Conveyors (production or freight handling):
--- Belts (rubber or vinyl) 7 18 27 20 30
--- Overhead production lines 10 12 18 17 25
--- Rollers (static or movable) 10 12 18 17 25
-- Forklifters, including automatic loaders, transporters and front-end loaders 7 18 27 20 30
-- Pallets 5 24 36 27 40
-- Racks, stillages, trollies and baskets 10 12 18 17 25
-- Refrigeration equipment:
--- Clip-on, integrally mounted or static 10 12 18 17 25
-- Slings (rope or steel wire) Replacement Replacement
Meat Works Plant (see also ``Refrigerating Plant and Machinery" and ``Buildings in Special Industries") 15 9 13.5 13 20
Medical Practitioners' Plant:
-- Blood count machine 5 24 36 27 40
-- Camera - Large field of view 7 18 27 20 30
-- Cast setter 10 12 18 17 25
-- Cat Scanner 7 18 27 20 30
-- Computer assisted tomographic unit 7 18 27 20 30
-- Coronary investigation unit 10 12 18 17 25
-- Defibrillator equipment 10 12 18 17 25
-- Diathermy plant (including screening) 15 9 13.5 13 20
-- Electro-cardiographs 20 6 9 13 20
-- Fibreoptic endoscopes and associated light source equipment 5 24 36 27 40
-- Furniture and fittings 15 9 13.5 13 20
-- High frequency current machines (surgical) 15 9 13.5 13 20
-- Hospital beds 15 9 13.5 13 20
-- Instruments Replacement Replacement
-- Lampsetting casts 10 12 18 17 25
-- Medical analyser systems (see IT 2590) 7 18 27 20 30
-- Nuclear medicine equipment 7 18 27 20 30
-- Operating tables 15 9 13.5 13 20
-- Ophthalmic surgeons' plant 10 12 18 17 25
-- Patient monitoring equipment 10 12 18 17 25
-- Pendants (service point in operating theatres for other equipment) 15 9 13.5 13 20
-- Radiological equipment 10 12 18 17 25
-- Radium plaques and needles 10 12 18 17 25
-- Silver recovery unit 10 12 18 17 25
-- Sonograph gamma ray sterilization plant 15 9 13.5 13 20
-- Sterlization plant:
--- Compressor 20 6 9 13 20
--- Gamma radiation unit 10 12 18 17 25
--- Cell block 100 3 4.5 7 10
-- Tomographic whole body scanner 7 18 27 20 30
-- Ultra-sound unit 10 12 18 17 25
-- Ventilators 10 12 18 17 25
-- Vision analyser Nova Hoyes computer 5 24 36 27 40
-- Xerography unit 10 12 18 17 25
-- X-ray equipment:
--- Associated equipment 10 12 18 17 25
--- Echo cardiographic 7 18 27 20 30
--- General (including screening and Rontgen Ray) 15 9 13.5 13 20
--- Image intensifier with TV chain and recording unit 7 18 27 20 30
--- Portable units 10 12 18 17 25
--- Processor and daylight loading equipment 10 12 18 17 25
--- Scanner 7 18 27 20 30
--- Spectrometer system 10 12 18 17 25
-- Other plant (not being in the nature of instruments) 15 9 13.5 13 20
Merry-go-rounds (see ``Amusement Machines")
Metal Crushing Plant - Core Fragmentised 15 9 13.5 13 20
Metal Forming Plant:
-- Dies and tooling 4 40 60 40 60
-- Roll forming dies 10 12 18 17 25
-- Strip roll forming machines 20 6 9 13 20
Microwave Oven 7 18 27 20 30
Milk Treatment Plant:
-- Bottling plant:
--- Carton conveyors 10 12 18 17 25
--- Cool room 20 6 9 13 20
--- Packing machines 10 12 18 17 25
--- Stacker cranes 10 12 18 17 25
-- Dried milk plant 15 9 13.5 13 20
-- Processing plant 10 12 18 17 25
-- Receiving plant 20 6 9 13 20
-- Refrigeration plant 15 9 13.5 13 20
Millinery Manufacturers' Plant:
-- Sewing machines 10 12 18 17 25
-- Other 20 6 9 13 20
Milling Plant (see ``Flour Milling Plant", ``Rice Milling Plant", ``Timber, Firewood and Sawmilling Plant")
Mineral Analysis:
-- Computerised x-ray spectrometer system 10 12 18 17 25
Mini Lab 10 12 18 17 25
Mini Golf (see ``Golf Course")
Mini Spot Console 10 12 18 17 25
Mining Machinery and Plant (see also ``Colliery and Coal Mining Plant")
-- Bulldozers 7 18 27 20 30
-- Conveyor units:
--- Rubber belts 7 18 27 20 30
--- Idlers 8 18 27 20 30
--- Motor, drive and structure of conveyor system 15 9 13.5 13 20
-- Dragline used in coal mining 20 6 9 13 20
-- Dragline bucket 10 12 18 17 25
-- Generally 15 9 13.5 13 20
-- Initial containment areas (TR 92/16) 20 6 9 13 20
-- Mechanical coal mining plant comprising cutters, loaders and shuttle-cars 8 18 27 20 30
-- Mine cars 10 12 18 17 25
-- Motor trucks:
--- Designed to carry 1 tonne or more 7 18 27 20 30
--- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
--- Heavy duty 5 24 36 27 40
-- Mudlakes (TR 92/16) 10 12 18 17 25
-- Port loading facility foundation 50 3 4.5 7 10
-- Rolling stock (trucks for carriage of coal) 40 3 4.5 7 10
-- Shaft drilling equipment used in oil exploration 5 24 36 27 40
-- Skips in coal mines 15 9 13.5 13 20
-- Tailings dams (TR 92/16) 20 6 9 13 20
-- Workshop plant 20 6 9 13 20
Mobile Sheds - Nomadic Type 10 12 18 17 25
Mobile Veterinary Clinic - designed for carriage on utility or truck 15 9 13.5 13 20
Model Steam Trains (see also ``Amusement Machines and Equipment") 15 9 13.5 13 20
Modular Switching System 10 12 18 17 25
Mohn Ski Maintenance Machine 15 9 13.5 13 20
Monumental Masons' Plant 15 9 13.5 13 20
Motel Plant and Equipment (see ``Hotel, Motel, Boarding House and Restaurant Plant and Equipment")
Motor Cycles:
-- Used on pastoral properties for such purposes as mustering, maintenance of fences, etc 3 33 1/3 50 33 50
-- Other 7 15 22.5 15 22.5
Motor Cycle Building Plant 10 12 18 17 25
Motor Garage Equipment:
-- Automatic car-washing machines 7 18 27 20 30
-- Bowser machines 10 12 18 17 25
-- Bowser tanks, underground 15 9 13.5 13 20
-- Circulating parts cleaner:
--- Pump 4 40 60 40 60
--- Drum 10 12 18 17 25
-- Motor vehicle repairing plant and machinery 10 12 18 17 25
-- Pits NIL NIL NIL NIL
-- Self-service pump installations, comprising pump and coin unit 10 12 18 17 25
Motor Vehicles, etc:
-- Bulldozers 7 18 27 20 30
-- Buses:
--- Designed to carry 9 or more passengers 7 18 27 20 30
--- Designed to carry less than 9 passengers 7 15 22.5 15 22.5
-- Cars:
--- Taxis 4 33 1/3 50 33 50
--- Hire and travellers' cars 5 20 30 20 30
--- Other cars 7 15 22.5 15 22.5
-- Cycles 7 15 22.5 15 22.5
-- Fork-lifters, automatic loaders, transporters, front-end loaders 7 18 27 20 30
-- Heavy haulage of goods or passengers (long distance and intercity) 5 24 36 27 40
-- Lorries and trucks:
--- Designed to carry 1 tonne or more 7 18 27 20 30
--- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
-- Radio sets installed in vehicle - regard as part of the vehicle for depreciation purposes
-- Scooters 7 15 22.5 15 22.5
-- Tractors 7 18 27 20 30
Motor Vehicle Manufacturing Plant:
-- Basic machinery 10 12 18 17 25
-- Drills, reamers, cutters and other short life tools Replacement Replacement
-- Tooling, ie jigs, dies, press tools and specialty attachments such as working heads and work-holding tools 3 40 60 40 60
Motor Vehicle Repairing Plant and Machinery 10 12 18 17 25
Moulding Machinery (wood) 15 9 13.5 13 20
Moulds - used in Plastic Industry:
-- Glass blowing 2 100 100 100 100
-- High usage 5 24 36 27 40
-- Low usage 10 12 18 17 25
-- Once only 1 100 100 100 100
-- Swimming pool fibreglass Replacement Replacement
Moulds (shoe-making) used to Manufacture Plastic Heels 3 40 60 40 60
Moving Picture Equipment (see ``Theatre" and ``Newsreel Equipment")
Multi-Tray Units 3 40 60 40 60
Mushroom Growers' Plant (see ``Primary Industries, Farmers, etc, Plant")
Museum Displays in Aircraft/War Museums 100 3 4.5 7 10
"Music While You Work" System 10 12 18 17 25
Musical Instruments, etc:
-- Band instruments 20 6 9 13 20
-- Band uniforms 10 12 18 17 25
-- Electric guitars 10 12 18 17 25
--- Amplifying equipment, microphones 7 18 27 20 30
-- Music rolls (pianolas) 7 18 27 20 30
-- Music stands 20 6 9 13 20
-- Pianos 20 6 9 13 20
-- Pianolas and mechanical organs 10 12 18 17 25
-- Sheet music Replacement Replacement

IT 2685 DEPRECIATION TABLE - N

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Nail Manufacturing Plant 20 6 9 13 20
Natural Gas Pipeline 20 6 9 13 20
Needle Loom Machine 10 12 18 17 25
Neon Sign - Owned by taxpayer 20 6 9 13 20
Newice Artificial Ice Surface 10 12 18 17 25
Newspaper Wrapping Machines 10 12 18 17 25
Newsreel Equipment used to produce Sound - Newsreels:
-- Arc lamps 10 12 18 17 25
-- Batteries 15 9 13.5 13 20
-- Biographs 10 12 18 17 25
-- Cameras:
--- Silent 20 6 9 13 20
--- Sound 10 12 18 17 25
-- Electric motors 20 6 9 13 20
-- Film editing equipment 10 12 18 17 25
-- Instruments 15 9 13.5 13 20
-- Insulated cables 20 6 9 13 20
-- Lenses NIL NIL NIL NIL
-- Meters 15 9 13.5 13 20
-- Microphones 10 12 18 17 25
-- Radio sets and accessories 10 12 18 17 25
-- Sound amplifier equipment 10 12 18 17 25
-- Sound equipment 10 12 18 17 25
-- Sound reproducing equipment 10 12 18 17 25
-- Transformers 40 3 4.5 7 10
Nursing Home:
-- Commode 15 9 13.5 13 20
-- Nurse call equipment 20 6 9 13 20
-- Scales 20 6 9 13 20
-- Shower chairs 10 12 18 17 25
-- Trolleys 15 9 13.5 13 20

IT 2685 DEPRECIATION TABLE - O

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Office Machines and Equipment:
-- Accounting machines 10 12 18 17 25
-- Adding machines 10 12 18 17 25
-- Calculators - electronic - pocket or bench type 10 12 18 17 25
-- Cash registers:
--- General 10 12 18 17 25
--- Programmable or multifunctional 7 18 27 20 30
-- Data processing equipment - computers, computer peripheral equipment, data entry systems, punch card systems 5 24 36 27 40
-- Delivery tube system (air pressure) 10 12 18 17 25
-- Dictaphones 10 12 18 17 25
-- Duplicating machines 10 12 18 17 25
-- Furniture and fittings 15 9 13.5 13 20
-- Photo copying machines 10 12 18 17 25
-- Telephones (see ``Telephone Installations owned by Taxpayers")
-- Typewriters 10 12 18 17 25
-- Word processing machines and text editing machines 5 24 36 27 40
Oil Companies' Plant and Machinery:
-- Aircraft 8 18 27 20 30
-- Aircraft refuelling equipment 10 12 18 17 25
-- Bowser machines 10 12 18 17 25
-- Bowser tanks underground 15 9 13.5 13 20
-- Buildings (see ``Buildings")
-- Bunds (other than formed with earth) 100 3 4.5 7 10
-- Buses:
--- Designed to carry 9 or more passengers 7 18 27 20 30
--- Designed to carry less than 9 passengers 7 15 22.5 15 22.5
-- Concrete effluent separators 40 3 4.5 7 10
-- Distilling (oil and tar) plant 15 9 13.5 13 20
-- Drums 4 40 60 40 60
-- Effluent separators, concrete 40 3 4.5 7 10
-- General plant:
--- Power 20 6 9 13 20
--- Steam 20 6 9 13 20
-- Kerbside pumps 10 12 18 17 25
-- Kerbside tanks 10 12 18 17 25
-- Laboratory equipment 20 6 9 13 20
-- Lighters and other craft:
--- Iron and steel 20 6 9 13 20
--- Wooden 20 6 9 13 20
-- Lorries:
--- Designed to carry 1 tonne or more 7 18 27 20 30
--- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
-- Motor cars and cycles:
--- Cars (other than travellers') and cycles 7 15 22.5 15 22.5
--- Cars used by travellers 5 20 30 20 30
-- Office furnishings, etc:
--- Carpets 5 24 36 27 40
--- Furniture and fittings 15 9 13.5 13 20
--- Linoleum and similar floor coverings 15 9 13.5 13 20
-- Pipelines 15 9 13.5 13 20
-- Plant and machinery (not elsewhere included) 20 6 9 13 20
-- Production plant:
--- Onshore 15 9 13.5 13 20
--- Offshore
---- Accommodation modules on fixed platforms 20 6 9 13 20
---- Helidecks on fixed platforms 20 6 9 13 20
---- Pipelines 15 9 13.5 13 20
---- Platform jackets 20 6 9 13 20
---- Other production facilities and plant not specifically listed 10 12 18 17 25
-- Pumps, motor and control gear and fittings (apart from major units) 15 9 13.5 13 20
-- Punts 20 6 9 13 20
-- Rail tank cars 20 6 9 13 20
-- Railway and tramway lines and permanent way 20 6 9 13 20
-- Refining plant (distillation and cracking units, reformers, hydrofiners, alkylation purification and other comparable specialised refining units) 10 12 18 17 25
-- Shaft drilling equipment 5 24 36 27 40
-- Tanks, including crude, intermediate and finished product tanks 20 6 9 13 20
--(Effective life to be 17 years for residual oil tanks when the residual oil comes from a source producing oil of high sulphur content.)
-- Tanks, underground 15 9 13.5 13 20
-- Tank wagons 7 18 27 20 30
-- Trade utensils (including sales and garage equipment) 15 9 13.5 13 20
-- Trailers and carts 10 12 18 17 25
-- Wharves and jetties, concrete or timber 40 3 4.5 7 10
[NOTE: Depreciation is not allowable on such items as earth or concrete embankments, road-ways, channels, sunken pipeways, pavings, walkways, fencing, septic systems or control house buildings.]
Oil Exploration Plant and Equipment:
-- Oil rigs (off-shore drilling) and ancillary equipment 10 12 18 17 25
-- Oil search equipment used for geophysical surveys in remote areas:
--- Drilling plant and down-hole equipment 5 24 36 27 40
--- General plant and equipment 10 12 18 17 25
--- Mobile units and vehicles other than passenger cars 5 24 36 27 40
--- Other survey equipment 10 12 18 17 25
--- Portable sleeping and messing huts 5 24 36 27 40
--- Seismic survey equipment 5 24 36 27 40
-- Vessel - Supply 15 9 13.5 13 20
Ophthalmic Surgeons' Plant 10 12 18 17 25
Optacon - Reading Device for the Blind 7 18 27 20 30
Optacon (model Ric) 7 18 27 20 30
Optical Lens 10 12 18 17 25
Orchestral Instruments and Accessories (see ``Musical Instruments")
Organs (mechanical) 10 12 18 17 25
Ovens:
-- Biscuit making 15 9 13.5 13 20
-- Canning fruit plant 20 6 9 13 20
-- Hotel furniture industry 20 6 9 13 20
-- Microwave 7 18 27 20 30
-- Stove (rented house) 20 6 9 13 20
Oxygen Acetylene Plant 20 6 9 13 20
Oxygen Manufacturing Plant 15 9 13.5 13 20
Oyster Fishing (see ``Pearl and Oyster Fishing Plant")

IT 2685 DEPRECIATION TABLE - P

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
PABX 20 6 9 13 20
Packing Machines 10 12 18 17 25
Paging and ``Music While You Work" Systems 10 12 18 17 25
Painting (Valuable) hung in Business Premises 100 1.2 1.8 1 1.8
Paint-tinting and Colour Blending Machines 5 24 36 27 40
Paint Trade:
-- Airless spray painting equipment 10 12 18 17 25
Pallets (see also ``Material Handling Plant and Equipment") 5 24 36 27 40
Parachute - Vector 3 40 60 40 60
Partitions - Demountable 20 6 9 13 20
Pasta Manufacturing and Related Freezing Equipment 10 12 18 17 25
Passenger Rail Cars powered and unpowered 20 6 9 13 20
Pastoralists' Plant (see ``Primary Industries")
Patterns:
-- Foundry 40 3 4.5 7 10
-- Generally Replacement Replacement
Pea Vining Plant (see ``Primary Industries")
Peanut Blanching Plant (see ``Primary Industries")
Pearling and Oyster Fishing Plant:
-- Diving gear (diving dresses and air pipers) Replacement Replacement
-- Helmets and corselets 10 12 18 17 25
-- Luggers (oyster fishing) 15 9 13.5 13 20
-- Pearling boats 20 6 9 13 20
-- Running gear, sails, etc Replacement Replacement
-- Pumps 15 9 13.5 13 20
Pentex Total Station 5 24 36 27 40
Permanent Way - (On application) 7 10
Phonograph Record Presses 10 12 18 17 25
Photographers' Plant :
-- Automatic film processing machine 7 18 27 20 30
-- Cameras:
---- Used for street photography 4 40 60 40 60
---- Other - including lenses, electronic flash units, enlargers, etc. 10 12 18 17 25
-- Dark rooms - demountable (not integral part of building) 20 6 9 13 20
Photo Copying Machines 10 12 18 17 25
Photo Engraving Plant:
-- Automatic (dark room) cameras 10 12 18 17 25
-- Power operated proofing presses 15 9 13.5 13 20
-- Electric burning-in ovens 10 12 18 17 25
-- General plant 20 6 9 13 20
-- Powderless etching machines 10 12 18 17 25
Photo Lab (One - Hour Service) 10 12 18 17 25
Phototypesetting - computerised 5 24 36 27 40
Pianos 20 6 9 13 20
Picture Frame Manufacturers' - Plant 15 9 13.5 13 20
Picture Theatre (see ``Theatre")
Piping for Irrigation and Stock Watering Purposes (see ``Primary Industries")
Piping for Purposes Other than Irrigation (see under ``Butter Factory", ``Brewery Plant", ``Salvage Machinery", etc)
Piston Ring Manufacturing Plant:
-- Engineering works plant 20 6 9 13 20
-- Motors 20 6 9 13 20
-- Overhead gear, equipment, belting, etc 20 6 9 13 20
-- Precision machines 15 9 13.5 13 20
Planetarium - dome 33 6 9 7 10
Plants - Live indoor 5 24 36 27 40
Plants Simulated 15 9 13.5 13 20
Plaster Manufacturing Plant 8 18 27 20 30
Plastic Industry:
-- Blow moulders 15 9 13.5 13 20
-- Dies 4 40 or repl. 60 or repl. 40 or repl. 60 or repl.
-- General plant 20 6 9 13 20
-- Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 15 9 13.5 13 20
Plumbing (see ``Amenities")
Pneumatic Delivery Tube Systems 10 12 18 17 25
Poker Machines 5 24 36 27 40
Poles:
-- Steel (set in concrete) 40 3 4.5 7 10
-- Wooden:
--- Set in concrete 20 6 9 13 20
--- Not set in concrete 10 12 18 17 25
Polishers (contract cleaners) 10 12 18 17 25
Pontoons, Floating 40 3 4.5 7 10
Pool Tables (see ``Billiard Tables" and ``Amusement Machines")
Portable Sheds - Nomadic Type Industry 10 12 18 17 25
Portable Toilet 10 12 18 17 25
Pottery Plant 20 6 9 13 20
Poultry farmers (see ``Primary Industries")
Poultry Processing Plant:
-- Conveyor systems and troughing 20 6 9 13 20
-- Refrigeration plant and boiler 10 12 18 17 25
-- Other processing plant 15 9 13.5 13 20
Powder Coating Machine 7 18 27 20 30
Power Factor Control 20 6 9 13 20
Power Tools (hand operated) 5 24 or Repl. 36 or Repl. 27 or Repl. 40 or Repl.
Primary Industries, Farmers', etc, Plant:
-- Agricultural implements and plant 10 12 18 17 25
-- Aircraft - Agricultural spraying or dusting 4 40 60 40 60
-- Bacon bins (demountable pig confinement units):
--- Galvanised iron components of structure 33 6 9 7 10
--- Plant installed in structure 20 6 9 13 20
-- Banana ripening plant 15 9 13.5 13 20
-- Barns, stables, woolsheds, etc (see ``Buildings")
-- Bee farming plant:
---- Beehives 15 9 13.5 13 20
---- Processing plant 20 6 9 13 20
-- Bores 15 9 13.5 13 20
-- Boring plant 10 12 18 17 25
-- Bridges, wooden 20 6 9 13 20
-- Bulldozers 7 18 27 20 30
-- Cotton growers - Humidification and purification 10 12 18 17 25
-- Curing barns - Tobacco, timber, peanut, corn or grain 15 9 13.5 13 20
-- Dairy farm plant:
--- Power 20 6 9 13 20
--- Other 10 12 18 17 25
-- Dairy cattle and stud stock (see ``Live Stock")
-- Dams, not being earth tanks 40 3 4.5 7 10
-- Drays, wagons, buggies and sulkies 10 12 18 17 25
-- Earth tanks NIL NIL NIL NIL
-- Fences, including wire and wire netting used in construction of fencing (subject to sec 56(3)) 33 6 9 7 10
---- Electric 20 6 9 13 20
-- Fruit-growers' plant:
--- Dips, pans, spray pumps, etc 10 12 18 17 25
--- Fumigation tents and machinery 10 12 18 17 25
--- Hail netting
---- Black (UV inhibited) 10 12 18 17 25
---- White or clear 5 24 36 27 40
---- Support poles, wires, high tensile cables 40 3 4.5 7 10
--- Racks (dried fruit) 20 6 9 13 20
--- Tecto applicator citrus anti-fungal plant 5 24 36 27 40
--- Trellis (dried fruit) 20 6 9 13 20
-- Glass houses:
--- Timber-framed 20 6 9 13 20
--- Metal-framed 50 3 4.5 7 10
-- Greenhouse ``igloo" components:
--- Galvanised piping frames 20 6 9 13 20
--- Fibreglass covering 7 18 27 20 30
--- Electric fans 7 18 27 20 30
--- Misted water spray equipment 7 18 27 20 30
--- Polythene and ground level plastic Replacement Replacement
--- Timber framing Replacement Replacement
-- Harness 10 12 18 17 25
-- Harvester/Sweeper 7 18 27 20 30
-- Headers, self propelled (combine harvesters) 7 18 27 20 30
-- Hop growers' plant:
--- Framed, breakwinds, wooden troughing Replacement Replacement
--- Hop picking machines 15 9 13.5 13 20
--- Kilns 20 6 9 13 20
-- Horse rugs Replacement Replacement
-- Horse stalls, Breez way Shed Row 33 6 9 7 10
-- Horses, working beasts and beasts of burden (see ``Live Stock")
-- Irrigation plant and equipment:
--- Metal piping 15 9 13.5 13 20
--- Other piping (including concrete channels but not earth channels) 20 6 9 13 20
--- Other plant 20 6 9 13 20
-- Levee banks and revetments 40 3 4.5 7 10
-- Lighting plant (electric) 20 6 9 13 20
-- Motor cycles - used for mustering, maintenance of fences, etc 3 33 1/3 50 33 50
-- Mushroom growers' plant:
--- Airconditioning plant 7 18 27 20 30
--- Buildings:
---- Peak heat, spawn running and growing rooms 10 12 18 17 25
---- Other
----- timber or steel frame 33 6 9 7 10
----- brick, stone or concrete walls 50 3 4.5 7 10
--- Compost preparation plant 7 18 27 20 30
--- General plant (including spraying, watering and pumping equipment) 7 18 27 20 30
--- Growing trays 7 18 27 20 30
-- Pea-viners, pea cleaners, vine and straw conveyors 10 12 18 17 25
-- Peanut blanching plant:
--- Air piping 20 6 9 13 20
--- Blanchers 10 12 18 17 25
--- Colour sorter - electronic 10 12 18 17 25
--- Control panel 20 6 9 13 20
--- Cooling equipment (including control panel) 15 9 13.5 13 20
--- Elevators 10 12 18 17 25
--- Exhaust fans 20 6 9 13 20
--- Fire alarm 20 6 9 13 20
--- Forklifts 7 18 27 20 30
--- Fumigation equipment 10 12 18 17 25
--- Gas tanks and piping 20 6 9 13 20
--- Machine foundations 50 3 4.5 7 10
--- Pal boxes 3 40 or repl. 60 or repl. 40 or repl. 60 or repl.
--- Plant water services 50 3 4.5 7 10
--- Roaster and dryer 10 12 18 17 25
--- Scales 20 6 9 13 20
--- Storage surge bins 20 6 9 13 20
--- Tipping unit 20 6 9 13 20
--- Transformers 40 3 4.5 7 10
--- Vibrating conveyors 10 12 18 17 25
-- Piping (metal) for watering of stock 15 9 13.5 13 20
-- Poultry farmers' plant:
--- Egg boxes and fillers Replacement Replacement
--- Fences, wire netted 33 6 9 7 10
--- Incubators 20 6 9 13 20
--- Sheds (see "Buildings")
-- Prawn farming ponds and plant 20 6 9 13 20
-- Shearing machines 15 9 13.5 13 20
-- Shearing stands (demountable) 10 12 18 17 25
-- Sheep dips, concrete 50 3 4.5 7 10
-- Silos, grain (iron) 33 6 9 7 10
-- Silos:
--- Ancillary equipment 20 6 9 13 20
--- Concrete 100 3 4.5 7 10
--- Other 33 6 9 7 10
-- Stable implements Replacement Replacement
-- Station plant 10 12 18 17 25
-- Stockyards, pens, lairages (abattoirs) 20 6 9 13 20
-- Tanks, butter milk (used in pig-farming industry) Replacement Replacement
-- Tanks, earth (being substantially excavations) NIL NIL NIL NIL
-- Tanks, underground 50 3 4.5 7 10
-- Tanks, galvanised iron:
--- Bore water 10 12 18 17 25
--- Rain water 20 6 9 13 20
--- Seamless reinforced concrete 50 3 4.5 7 10
-- Tank stands:
--- Brick, stone or concrete 50 3 4.5 7 10
--- Wood and/or iron 33 6 9 7 10
-- Tanners' plant:
--- Modern plant used in ``wet" process 15 9 13.5 13 20
--- Other 20 6 9 13 20
-- Thoroughbred horses (when plant) 10 12 18 17 25
-- Traction engines (oil or wood fuel) 10 12 18 17 25
-- Tractors, motor 7 18 27 20 30
-- Trailers 10 12 18 17 25
-- Trellis 20 6 9 13 20
-- Vegetable processing equipment 15 9 13.5 13 20
-- Water tower, brick 100 3 4.5 7 10
-- Wells 40 3 4.5 7 10
-- Wheat stacks - Galvanised iron, hessian and timber Replacement Replacement
-- Windmills 20 6 9 13 20
-- Woolsheds:
--- with brick, stone or concrete walls 66 3 4.5 7 10
--- wood or iron walls 50 3 4.5 7 10
Printers' Plant and Machinery (see also ``Bookbinding Plant"):
-- Dryers automatic and semi-automatic 7 18 27 20 30
-- Dryers manual 20 6 9 13 20
-- Electronic engraving machines 10 12 18 17 25
-- Graphic arts plant:
--- Colour scanners 10 12 18 17 25
--- Guillotines 10 12 18 17 25
--- Offset printers 10 12 18 17 25
--- Platemaking apparatus 10 12 18 17 25
-- Linotype metal Replacement Replacement
-- Machinery 15 9 13.5 13 20
-- Photo-typesetting plant computerised 5 24 36 27 40
-- Printing machines incorporating electronic memory units 10 12 18 17 25
-- Screen printing plant, automatic and semi-automatic, including dryers 7 18 27 20 30
-- Stereos and blocks Replacement Replacement
-- Type 7 18 27 20 30
Projectors 10 12 18 17 25
Public Address Systems 10 12 18 17 25
Pumps (see also ``Pearl and Oyster Fishing Plant", ``Building and Construction Industry" and ``Salvage Machinery") 20 6 9 13 20
-- Used in mines and coal washing plant 20 6 9 13 20
Punts 20 6 9 13 20

IT 2685 DEPRECIATION TABLE - Q

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Quarrying Plant and Machinery 10 12 18 17 25

IT 2685 DEPRECIATION TABLE - R

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Racehorses 10 12 18 17 25
Racing Cars 2 100 100 100 100
Racks 10 12 18 17 25
Radiograms 10 12 18 17 25
Radio Broadcasting Equipment (see also ``Electrical Machinery and Equipment"):
-- Computer automated 10 12 18 17 25
-- Gramophone records 4 40 or Repl. 60 or Repl. 40 or Repl. 60 or Repl.
-- Other inside equipment 7 18 27 20 30
-- Masts:
--- Steel 40 3 4.5 7 10
--- Wooden 15 9 13.5 13 20
Radio Sets:
-- Generally 10 12 18 17 25
-- In motor vehicles (see ``Motor Vehicles")
-- Two-way radios 7 18 27 20 30
Radio Transceiver Sets 7 18 27 20 30
Radium NIL NIL NIL NIL
Radium Plaques and Needles (see also ``Medical Practitioners' Plant") 10 12 18 17 25
Railways:
-- Carriages city 15 9 13.5 13 20
-- Carriages country 20 6 9 13 20
-- Locomotives city 15 9 13.5 13 20
-- Locomotives country 20 6 9 13 20
-- Permanent way - (on application) 7 10
-- Trucks 10 12 18 17 25
Railway Track - Tamping Machines 10 12 18 17 25
Record (disc) Presses - Gramophone 10 12 18 17 25
Records (Gramophone), used by Broadcasting Companies 4 40 or Repl. 60 or Repl. 40 or Repl. 60 or Repl.
Refrigerating Plant and Machinery (see also ``Ice-making Machinery"):
-- Buildings (see ``Buildings") Cold rooms - prefabricated with stressed skin panels 15 9 13.5 13 20
-- Compressors, ammonia:
--- Vertical 15 9 13.5 13 20
--- Horizontal 20 6 9 13 20
-- Condenser pipes 15 9 13.5 13 20
-- Cork board for insulating cold storage chambers 20 6 9 13 20
-- Expansion pipes 40 3 4.5 7 10
-- General machinery 15 9 13.5 13 20
-- Refrigeration (freezing) units, including compressors for shops 10 12 18 17 25
Refrigerators (gas, electric or fuel-burning) 20 6 9 13 20
Refrigerators in Rented Premises 15 9 13.5 13 20
Refuse Destructors (see also ``Incinerettes") 20 6 9 13 20
Regeneration (acid) Unit 10 12 18 17 25
Research Plant, scientific including pilot plant (see also s. 73B) N/A 33 1/3 50 33 50
Restaurants (see ``Hotels")
Rice Milling Plant 15 9 13.5 13 20
Road-making Plant (see also ``Building and Construction Industry"):
-- Air compressors and motors 10 12 18 17 25
-- Bulldozers 7 18 27 20 30
-- Crushers and bins 10 12 18 17 25
-- General asphalt plant 10 12 18 17 25
-- Motor trucks:
--- Designed to carry 1 tonne or more 7 18 27 20 30
--- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
-- Road graders and rollers 7 18 27 20 30
Robes:
-- Judges' court dress for ceremonial occasions 5 24 36 27 40
-- Judges' robes 15 9 13.5 13 20
-- Clerical robes and vestments Replacement Replacement
Robots (industrial) 10 12 18 17 25
Roller Grilles: - Shop - aluminium 15 9 13.5 13 20
Roller Skates (see also ``Skating Rink Plant") 5 24 36 27 40
Rolling Stock:
-- Carriages:
--- Suburban passenger service 15 9 13.5 13 20
--- Country passenger service 20 6 9 13 20
-- Locomotives:
--- Mining and industry 15 9 13.5 13 20
--- Suburban passenger service 15 9 13.5 13 20
--- Country passenger service 20 6 9 13 20
-- Railway trucks 10 12 18 17 25
-- Ropes Replacement Replacement
-- Trucks, wagons etc - General haulage 10 12 18 17 25
-- Used on tram lines 40 3 4.5 7 10
-- Used on timber-getters' railways 10 12 18 17 25
Roll-on, Roll-off Ship 16 9 13.5 13 20
Rope and Twine Manufacturers' Plant 20 6 9 13 20
Rubber Manufacturers' Plant:
-- Process plants 15 9 13.5 13 20
-- Moulds 5 24 36 27 40
Rugs, horse Replacement Replacement

IT 2685 DEPRECIATION TABLE - S

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Saddlery and Harness (see also ``Jockeys' Equipment") 10 12 18 17 25
Safes, Bank (see also ``Banks"):
-- Portable 40 3 4.5 7 10
-- Other NIL NIL NIL NIL
Safety ``Cleen" Equipment:
-- Parts 10 12 18 17 25
-- Oil drums 4 40 60 40 60
Sale Yards (Stock and station agents) 20 6 9 13 20
Salvage Machinery:
-- Anchors, blocks, shackles, wire ropes, chains, buoys and other gear for salvage work Replacement Replacement
-- Boats, surf 16 9 13.5 13 20
-- Boilers, vertical 40 3 4.5 7 10
-- Diving gear:
--- Diving dresses and air pipes Replacement Replacement
--- Helmets and corselets 10 12 18 17 25
-- Engine hoisting 40 3 4.5 7 10
-- Piping, for pumps Replacement Replacement
-- Piping, steam Replacement Replacement
-- Pumps, centrifugal, direct acting, and connections 40 3 4.5 7 10
-- Pumps, duplex boiler feed 40 3 4.5 7 10
Salt Manufacturing and Refining Plant 10 12 18 17 25
Samples of Decorative Steel and Iron Work Advertising 40 3 4.5 7 10
Sand/Coating System 10 12 18 17 25
Sanitary Contractors' Plant (cans and lids) Replacement Replacement
Sauna and Spa - Prefabricated type 15 9 13.5 13 20
Saw-making Plant 20 6 9 13 20
Saw-milling Plant (see ``Timber")
Saws, chain 3 40 60 40 60
Saws, mobile, used in timber industry 8 18 27 20 30
Scaffolding 10 12 18 17 25
Scales (platform) 20 6 9 13 20
Scenery, Theatrical (see also ``Theatre") Replacement Replacement
Scientific Research Plant, including pilot plant (see also s. 73B) N/A 33 1/3 50 33 50
Screen Printing Plant, Including Dryers 7 18 27 20 30
Screens - Bullet Resistant (not forming part of the building) 20 6 9 13 20
Sea Life Centre:
-- Fibreglass aquarium tanks 20 6 9 13 20
-- Ketch 15 9 13.5 13 20
-- Pumps 20 6 9 13 20
-- TV audio system 10 12 18 17 25
Security Systems:
-- Bullet resistant screens (not forming part of the building) 20 6 9 13 20
-- Burglar alarms 7 18 27 20 30
-- Camera scanning - of type used in large retail establishments 7 18 27 20 30
-- Electronic tags, releases - Retail stores 7 18 27 20 30
Service Station Equipment (see ``Motor Garage Equipment")
Sewerage Treatment Plant 20 6 9 13 20
Sewing Machines 10 12 18 17 25
Shafting 20 6 9 13 20
Shearing Machines 15 9 13.5 13 20
Shearing Stands (demountable) 10 12 18 17 25
Sheds:
-- Portable nomadic type industry 10 12 18 17 25
-- Humidification 20 6 9 13 20
Ships, Steamers, Lighters, etc see ``Boats"
Shops:
-- Aluminium roller grilles 15 9 13.5 13 20
-- Carpets 5 24 36 27 40
-- Cash registers:
--- General 10 12 18 17 25
--- Programmable or multifunctional 7 18 27 20 30
-- Charge card imprinter 7 18 27 20 30
-- Costume stands Replacement Replacement
-- Espresso coffee machine 15 9 13.5 13 20
-- Fittings (see also ``Refrigerating Plant") 20 6 9 13 20
-- Linoleum, etc. 10 12 18 17 25
Shovels (see also ``Building and Construction Industry"):
-- Power, high speed, used in open cut mines 8 18 27 20 30
-- Steam 20 6 9 13 20
Shuffle Boards 10 12 18 17 25
Sidings NIL NIL NIL NIL
Signs 20 6 9 13 20
Silos, grain (iron) (see also ``Primary Industries") 33 6 9 7 10
Silos, steel and concrete (flour milling and maltsters) 100 3 4.5 7 10
Silos - bulk handling industry - used on a continuous basis to store different grains for short periods:
-- Concrete construction 50 3 4.5 7 10
-- Steel construction 20 6 9 13 20
-- Ancillary mechanical equipment 15 9 13.5 13 20
Skating Rink, Plant, etc:
-- Fittings (open air) 20 6 9 13 20
-- Floors NIL NIL NIL NIL
-- Furniture and seating accommodation 15 9 13.5 13 20
-- General freezing plant and equipment 15 9 13.5 13 20
-- Hired ice skating boots 5 24 or Repl. 36 or Repl. 27 or Repl. 40 or Repl.
-- Roller skates 5 24 36 27 40
-- Surface - synthetic ``newice" panels 10 12 18 17 25
Ski Equipment:
-- Skis, boots and stocks for hiring to public 3 40 60 40 60
Ski Maintenance Machine (Mohn) 15 9 13.5 13 20
Slate Works Plant 20 6 9 13 20
Slings (see also ``Materials Handling Plant and Equipment"):
-- Rope or steel wire Replacement Replacement
Slips and Standing Ways 20 6 9 13 20
Slitting Machine 20 6 9 13 20
Slot Machines 5 24 36 27 40
-- Video game machines 5 24 36 27 40
Smelting Plant 8 18 27 20 30
Soda Water Fountains 15 9 13.5 13 20
Soft Drink Manufacturing Plant (see ``Aerated Waters")
Solahart Units 20 6 9 13 20
Sonar Supersonic Equipment - Similar to seismic equipment 15 9 13.5 13 20
Sound Processing System (electronic digital) 7 18 27 20 30
Spa (fibreglass) 20 6 9 13 20
Space Invaders Machine 5 24 36 27 40
Space Theatre:
Dome 33 6 9 7 10
Spectrometer:
-- Computerised x-ray system for mineral analysis 10 12 18 17 25
Spray booth 7 18 27 20 30
Spray Gun Airless 10 12 18 17 25
Spring Manufacturers' Plant:
-- Power presses, rotary cambering, scale testing and scragging machines 20 6 9 13 20
-- Cooling furnaces 10 12 18 17 25
Sprinklers, Automatic Fire 20 6 9 13 20
Squash Courts NIL NIL NIL NIL
Stable Implements Replacement Replacement
Stamping Blocks, used for designs of decorative steel and iron work 20 6 9 13 20
Standards:
-- Iron or steel (including brackets, crossarms, etc) 40 3 4.5 7 10
-- Concrete, brick or stone 100 3 4.5 7 10
Stands for Costumes Replacement Replacement
Standing Ways (Patent slip for shipping) 20 6 9 13 20
Stationers' Manufacturing Plant 15 9 13.5 13 20
Steam Cleaners 15 9 13.5 13 20
Steel Foundry (see ``Foundry Plant")
Steel Rolls for rolling steel window frames Replacement Replacement
Stevedoring Plant (see also ``Boats" and ``Materials Handling Plant and Equipment") Replacement Replacement
-- Coal trimming machines 7 18 27 20 30
Stone Crushing Plant 10 12 18 17 25
Strapping Machines 10 12 18 17 25
Strongrooms - demountable 100 3 4.5 7 10
Strongrooms - doors 100 3 4.5 7 10
Stud Stock 10 12 18 17 25
Stuffed Crocodiles 20 6 9 13 20
Submarine, Mini 15 9 13.5 13 20
Sugar Mills 15 9 13.5 13 20
Suitcase 10 12 18 17 25
Sulphuric Acid Plant:
-- Plant:
--- Where pyrites used in manufacture of the acid 10 12 18 17 25
--- Where natural sulphur (brimstone) so used 15 9 13.5 13 20
-- Acid chambers, irrespective of raw material used 20 6 9 13 20
Sun Louvres NIL NIL NIL NIL
Supa Grass - Synthetic Tennis Court Surface 10 12 18 17 25
Surface Grinding Machine Engineering Plant 10 12 18 17 25
Surveyors' Instruments:
-- Geodimeter (electronic) 10 12 18 17 25
-- Levels 20 6 9 13 20
-- Other small instruments, chains, tapes, etc. Replacement Replacement
-- Stereoplotters (for making surveys from aerial photography etc) 10 12 18 17 25
-- Theodolites 20 6 9 13 20
Swimming Pools:
-- Above-ground 10 12 18 17 25
-- Concrete 50 3 4.5 7 10
-- Fibreglass 20 6 9 13 20
-- Filtration equipment 15 9 13.5 13 20
-- Other equipment 15 9 13.5 13 20
Synthetic Lawn Surface 10 12 18 17 25
Syphons, Stoppers, Bottles, etc Replacement Replacement

IT 2685 DEPRECIATION TABLE - T

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Tailors' Plant:
-- Sewing machines 10 12 18 17 25
-- Other plant 20 6 9 13 20
Tank Manufacturing Plant 20 6 9 13 20
Tanks (see also "Oil Companies "Plant and Machinery")
-- Galvanised iron:
--- Rain water 20 6 9 13 20
--- Bore water 10 12 18 17 25
-- Earth NIL NIL NIL NIL
-- Reinforced concrete or masonary 50 3 4.5 7 10
Tanners' Plant:
-- General 20 6 9 13 20
-- Modern plant used in ``wet" process 15 9 13.5 13 20
Tape Recorders 10 12 18 17 25
Tar Distillation Plant 15 9 13.5 13 20
Tarpaulins:
-- Canvas or Plastic 7 18 27 20 30
-- Tarred hessian Replacement Replacement
Taxis (see also "Motor vehicles") 4 33 1/3 50 33 50
Tea Dispensing machines 7 18 27 20 30
Telephone Installations owned by Taxpayers:
-- Answering machines 7 18 27 20 30
-- Car phone (whether installed before or after delivery) 7 18 27 20 30
-- Cellular mobile 7 18 27 20 30
-- Complete telephone system (comprising switchboards, instruments, cables etc) 20 6 9 13 20
-- Computerised PABX equipment 20 6 9 13 20
-- Public telephones 10 12 18 17 25
-- Reservation system - (data print) 20 6 9 13 20
Television antennae (owned or hired) Replacement Replacement
Television Broadcasting equipment:
-- Steel (aerial) masts 40 3 4.5 7 10
-- Other equipment 7 18 27 20 30
Television Receivers:
-- Generally 10 12 18 17 25
-- Used for hire 7 18 27 20 30
Tennis Court Equipment:
-- Tennis court:
--- Of bituminous composition 20 6 9 13 20
--- Plexipave surfacing 20 6 9 13 20
--- Synthetic lawn surfacing 10 12 18 17 25
--- Other NIL NIL NIL NIL
-- Equipment (hose, nets, stop-netting, matting, greencloth and electrical fittings) Replacement Replacement
Tents, Ropes and locks Replacement Replacement
Text Books (see "Libraries")
Theatre, Picture Theatre, etc, Plant and Equipment (see also ``Newsreel Equipment"):
-- Accessories, theatrical wigs, costumes, etc) 5 24 36 27 40
-- Acoustic plaster shells in theatre buildings NIL NIL NIL NIL
-- Airconditioning plant (see``Air-conditioning Plant")
-- Carpets 5 24 36 27 40
-- Chandeliers 20 6 9 13 20
-- Cinemascope installations:
--- Equipment associated with screen, including tubular steel frame, electric motor and ball-bearing tracks 20 6 9 13 20
--- Screen facing 5 24 36 27 40
-- Cinematographs and biographs 10 12 18 17 25
-- Cloths, etc 20 6 9 13 20
-- Drive-in theatres:
--- Bio box buildings NIL NIL NIL NIL
--- Electrical installations, including poles or standards, switchgear, generators, fluorescent light units, wiring for internal lighting of buildings, electric fittings, etc 20 6 9 13 20
--- Electric substation buildings NIL NIL NIL NIL
--- Furniture, seating, playground equipment, cafeteria furniture, etc 15 9 13.5 13 20
--- Listening units, including posts or standards, wiring and speaker equipment 10 12 18 17 25
--- Motor trucks
---- Designed to carry 1 tonne or more 7 18 27 20 30
---- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
--- Screens
---- Steel framed 20 6 9 13 20
---- Wooden framed 15 9 13.5 13 20
--- Surfacing NIL NIL NIL NIL
-- Films, whether in stock or in use NIL NIL NIL NIL
-- Furniture and seating 15 9 13.5 13 20
-- Pianolas and mechanical organs 10 12 18 17 25
-- Pianos 20 6 9 13 20
-- Scenery, theatrical Replacement Replacement
-- Small articles Replacement Replacement
-- Sound equipment 10 12 18 17 25
-- Talking machines and sound reproducing equipment 10 12 18 17 25
-- Ventilating plant 20 6 9 13 20
Theodolites 20 6 9 13 20
Ticket Issuing Machines (Public Transport) 15 9 13.5 13 20
Tile Manufacturing Plant - Cement:
-- General plant 10 12 18 17 25
-- Pallets (aluminium used in extrusion process) 5 24 or Repl. 36 or Repl. 27 or Repl. 40 or Repl.
Timber Drying Kilns 10 12 18 17 25
Timber, Firewood and Sawmilling Plant:
-- Bulldozers 7 18 27 20 30
-- Cottage Furniture 15 9 13.5 13 20
-- Drays, carts, etc 10 12 18 17 25
-- Dumping plant 15 9 13.5 13 20
-- Electric light fittings 20 6 9 13 20
-- Electric motors 20 6 9 13 20
-- Engines and boilers 15 9 13.5 13 20
-- Harness used for heavy haulage 7 18 27 20 30
-- Live stock:
--- Draught horses 5 24 36 27 40
--- Hacks 10 12 18 17 25
--- Bullocks 10 12 18 17 25
-- Locomotives 20 6 9 13 20
-- Locomotives, on bush railways 10 12 18 17 25
-- Log hauling plant 5 24 36 27 40
-- Motor cars 7 15 22.5 15 22.5
-- Office furniture and fittings 15 9 13.5 13 20
-- Plant and machinery 10 12 18 17 25
-- Railway rolling stock 15 9 13.5 13 20
-- Saws:
--- Mobile 8 18 27 20 30
--- Portable chain 3 40 60 40 60
-- Steam radiators 20 6 9 13 20
-- Telephone lines:
--- Cables and materials, including other portions of system Replacement Replacement
--- Instruments 20 6 9 13 20
-- Trucks on bush railways 15 9 13.5 13 20
-- Water conservation (piping, windmills, pumping machinery) 20 6 9 13 20
-- Weighbridges 25 6 9 13 20
-- Wharves 40 3 4.5 7 10
-- Whims 7 18 27 20 30
[NOTE: Effective lives for all timber, firewood and sawmilling plant used for haulage have been fixed in this case on account of the mountainous nature of the country usually exploited. Longer period should usually be expected in flat country.]
Tinsmiths' Plant 20 6 9 13 20
Tobacco Kilns 20 6 9 13 20
Tomographic Whole Body Scanner 7 18 27 20 30
Tools (loose) Replacement Replacement
Totalisator:
-- Computer equipment 10 12 18 17 25
-- Ancillary equipment eg ticket issuing machines 15 9 13.5 13 20
Traction Engines (oil or wood fuel) 10 12 18 17 25
Tractors, Motor 7 18 27 20 30
Trade Utensils Replacement Replacement
Trailers 10 12 18 17 25
Trampolines 10 12 18 17 25
Transistor Radios (see "Radio Sets")
Transport Cases, Steel 10 12 18 17 25
Travellers' outfits - Tin sample boxes and leather bags 8 18 27 20 30
Trucks, Motor (see ``Motor vehicles")
Turnstiles 20 6 9 13 20
Two-way Radios 7 18 27 20 30
Type, Printers' (see also "Printers' Plant") 7 18 27 20 30
Typewriters 10 12 18 17 25

IT 2685 DEPRECIATION TABLE - U

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Umbrella Manufacturers' Plant:
-- Cutting boards 10 12 18 17 25
-- Lathes 15 9 13.5 13 20
-- Motors 20 6 9 13 20
-- Sewing machines 10 12 18 17 25
Undertakers' Plant 20 6 9 13 20

IT 2685 DEPRECIATION TABLE - V

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Vacuum Cleaners, Electric 10 12 18 17 25
Vats, cyanide galvanised iron) Replacement Replacement
Vegetable and Fruit Canning Plant 20 6 9 13 20
Ventilating Plant (see also "Air-conditioning Plant") 20 6 9 13 20
Veterinary's Plant: mobile clinic designed for carriage on utility or truck 15 9 13.5 13 20
Video:
-- Cassette libraries (used for hire) 2 100 100 100 100
-- Game machines 5 24 36 27 40
-- Recorders (used for hire) 7 18 27 20 30
-- Video juke boxes 7 18 27 20 30O
-- Other 10 12 18 17 25
Vinyl, Linoleum and similar Floor Coverings 10 12 18 17 25

IT 2685 DEPRECIATION TABLE - W

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
Wagons and Drays used on Farms and Stations 10 12 18 17 25
Washing Machines 7 18 27 20 30
Waste Storage and disposal Bins - Industrial 10 12 18 17 25
Watchmakers' Plant:
-- General plant 10 12 18 17 25
-- Loose tools Replacement Replacement
Water Mains 50 3 4.5 7 10
Waterslide and associated Equipment 20 6 9 13 20
Weaving Machinery silk and cotton) 15 9 13.5 13 20
Weighbridges 25 6 9 13 20
Weighing Machines 10 12 18 17 25
Welding Plant:
-- Automatic, used at sea on construction of a submarine pipeline 10 12 18 17 25
-- Generally 20 6 9 13 20
Wells 40 3 4.5 7 10
Wharves 40 3 4.5 7 10
Wheat Stacks - galvanised iron, hessian and timber Replacement Replacement
Wheelbarrows 10 12 18 17 25
Whiteworking Plant:
-- Sewing machines 10 12 18 17 25
-- Other 20 6 9 13 20
Windmills 20 6 9 13 20
Wine-making Machinery 20 6 9 13 20
Wire and Wire Netting used on construction of fences (see "Primary Industries" under item `Fences")
Wireless Sets and Broadcasting equipment (see ``Radio")
Wood Working Plant 15 9 13.5 13 20
Wool Dumping Machinery 15 9 13.5 13 20
Wool Scouring Machinery 16 9 13.5 13 20
Woollen Manufacturers' Machinery 16 9 13.5 13 20
Works of Art (see "Art Works")
Wrapping Machines 10 12 18 17 25

IT 2685 DEPRECIATION TABLE - X

ITEM Life Acquired Pre-27.2.92 Acquired Post-26.2.92
PC DV PC DV
X-Ray and High Frequency current Plant (including screening of apparatus to suppress radio interference):
-- General 15 9 13.5 13 20
-- Image intensifier with TV chain and recording unit 7 18 27 20 30
-- Associated equipment 10 12 18 17 25
-- Portable units 10 12 18 17 25
-- Processor and daylight loading equipment 10 12 18 17 25

References

ATO references:
NO 91/10807-1 92/854-2

ISSN 0813 - 3662

Related Rulings/Determinations:

TR 2000/D7
IT 2685w

Subject References:
depreciation determination
effective life
rates of depreciation

Legislative References:
ITAA36 54
ITAA36 54A
ITAA36 55