Effective Life 2014/1


Commonwealth of Australia

This legislative instrument was repealed on 2 July 2014 by the Legislative Instruments Act 2003

Income Tax Assessment Act 1997

I, Michael Gabriel Tenace, Acting Assistant Commissioner, Public Groups and International make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.

1 Name of Determination

This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2014 (No 1).

2 Commencement

This Determination commences on 1 July 2014.

3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001

Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001.

Schedule 1 Amendments

(section 3)

[1] Heading to Table A

Omit


Table A as at 1 July 2013

Substitute


Table A as at 1 July 2014

[2] Table A, industry category AGRICULTURE (01110 to 01990)

Omit

Cotton sheds (humidification) 20   1 Jan 2001

[3] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Hydroponics (01220)

Omit

Hydroponics

(01220)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Hanging gutters 10  *  1 Jul 2007
Troughs 10  *  1 Jul 2007
Hydroponics growers may use the effective life for relevant assets shown in Nursery and Floriculture Production (01110 to 01150)      

Substitute

Vegetable growing (under cover)

(01220)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Hydroponic growing assets (including cut flower growing):      
    Hanging gutters 10  *  1 Jul 2007
    Troughs 10  *  1 Jul 2007
    Hydroponics growers may also use the effective life for relevant assets shown in Nursery and Floriculture Production (01110 to 01150)      

[4] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable growing and cane growing (01230 and 01510)

Omit

Vegetable growing and cane growing

(01230 and 01510)

Substitute

Vegetable growing (outdoors) and sugar cane growing

(01230 and 01510)

[5] Table A, industry category MANUFACTURING (11110 to 25990), sub - category Printing (16110)

Omit

            Exposure lights 5  *  I Jul 2005

Substitute

            Exposure lights 5  *  1 Jul 2006

[6] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pharmaceutical and medicinal product manufacturing (18410)

Omit

Pharmaceutical and medicinal product manufacturing

(18410)

Substitute

Human pharmaceutical and medicinal product manufacturing

(18410)

[7] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pharmaceutical and medicinal product manufacturing (18410)

After

    Weighing scales 10  *  1 Jan 2004

Insert

Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100)      

[8] Table A, industry category MANUFACTURING (11100 to 25990) , sub-category Polymer product and rubber product manufacturing (19110 to 19200)

Omit

Polymer product and rubber product manufacturing

(19110 to 19200)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Clothes peg manufacturing plant (plastic) 13 1/3   1 Jan 2001
Gelatine and glue manufacturing plant 13 1/3   1 Jan 2001
Plastic industry:      
    Blow moulders 13 1/3   1 Jan 2001
    Dies 4   1 Jan 2001
    General plant 20   1 Jan 2001
    Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 1/3   1 Jan 2001
    Moulds:      
        Glass blowing 2   1 Jan 2001
        High usage 5   1 Jan 2001
        Low usage 10   1 Jan 2001
        Once only 1   1 Jan 2001
Rubber manufacturers' plant:      
    Moulds 5   1 Jan 2001
    Process plant 13 1/3   1 Jan 2001

Substitute

Polymer film and sheet packaging material manufacturing

(19110)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Extrusion assets:      
    Extruder dies 15  *  1 Jul 2014
    Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20  *  1 Jul 2014
    Heat exchangers 15  *  1 Jul 2014
Laminating machines 20  *  1 Jul 2014
Packaging assets:      
    Labelling machines 7  *  1 Jul 2014
    Palletisers 12  *  1 Jul 2014
    Wrapping machines (including shrink and stretch wrappers) 10  *  1 Jul 2014
Pouch and bag making machines 10  *  1 Jul 2014
Printing assets - see Table A Printing (16110), commercial printing assets      
Racking machines 25  *  1 Jul 2014
Recycling machines 10  *  1 Jul 2014
Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15  *  1 Jul 2014
Slitting machines and perforation units 15  *  1 Jul 2014
Support assets:      
    Air compressors and receivers 15  *  1 Jul 2014
    Boilers 20  *  1 Jul 2014
    Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10  *  1 Jul 2014
    Jib cranes 15  *  1 Jul 2014
    Laboratory assets:      
        Generally 15  *  1 Jul 2014
        Laboratory analysers 10  *  1 Jul 2014
    Silos 25  *  1 Jul 2014
Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10  *  1 Jul 2014
Polymer product and rubber product manufacturing

(19120 to 19200)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Clothes peg manufacturing plant (plastic) 13 1/3   1 Jan 2001
Gelatine and glue manufacturing plant 13 1/3   1 Jan 2001
Polymer (plastic) product manufacturing assets (not elsewhere listed):      
    Blow moulders 13 1/3   1 Jan 2001
    Dies 4   1 Jan 2001
    General plant 20   1 Jan 2001
    Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 1/3   1 Jan 2001
    Moulds:      
        Glass blowing 2   1 Jan 2001
        High usage 5   1 Jan 2001
        Low usage 10   1 Jan 2001
        Once only 1   1 Jan 2001
Rubber manufacturers' plant:      
    Moulds 5   1 Jan 2001
    Process plant 13 1/3   1 Jan 2001

[9] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Paint and coatings manufacturing (19160)

After

    Mixers 20  *  1 Jul 2013

Insert

    Paint tinting and colour blending machines (manual and automatic) 7  *  1 Jul 2014

[10] Table A, industry category MANUFACTURING (11110 to 25990), sub - category Glass and glass product manufacturing (20100)

Omit

        Overhead cranes and gantries - see Table B      

Substitute

        Cranes (gantry and overhead) 25  *  1 Jul 2014

[11] Table A, industry category MANUFACTURING (11110 to 25990), sub - category Glass and glass product manufacturing (20100)

Omit

    Support assets (including air compressors and boilers) - see Table B      

Substitute

    Support assets:      
        Air compressors 20  *  1 Jul 2014
        Boilers 20  *  1 Jul 2014

[12] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Plaster product manufacturing (20320)

Insert

Ready-mixed concrete manufacturing

(20330)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Air compressors 10  *  1 Jul 2014
Air dryers 10  *  1 Jul 2014
Bins (including weigh bins, but excluding concrete bins) 15  *  1 Jul 2014
CCTV systems 5  *  1 Jul 2014
Cement tankers (incorporating tank and trailer) - see Table B, Motor vehicles, trailers having a gross vehicle mass greater than 4.5 tonnes      
Chillers 15  *  1 Jul 2014
Control systems 10  *  1 Jul 2014
Conveyors 20  *  1 Jul 2014
Dust extraction systems 15  *  1 Jul 2014
Fuel storage assets:      
    Card reading systems 6  *  1 Jul 2014
    Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10  *  1 Jul 2014
    Pumps 10  *  1 Jul 2014
    Tanks 25  *  1 Jul 2014
Hoppers (including weigh hoppers) 15  *  1 Jul 2014
Mixers used in wet ready-mixed plants 15  *  1 Jul 2014
Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10  *  1 Jul 2014
Silos 30  *  1 Jul 2014
Slump stands 10  *  1 Jul 2014
Testing assets:      
    Concrete testers 10  *  1 Jul 2014
    Ovens 8  *  1 Jul 2014
Truck transit mixers:      
    Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5  *  1 Jul 2014
    Trucks - see Table B Motor vehicles      
Volumetric concrete batching trucks:      
    Trucks - see Table B Motor vehicles      
    Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10  *  1 Jul 2014
Waste water treatment assets:      
    Catchment and settlement ponds 20  *  1 Jul 2014
    Concrete slurry pumps 3  *  1 Jul 2014
    Polyethylene water tanks 8  *  1 Jul 2014
Water pumps 5  *  1 Jul 2014

[13] Table A, industry category MANUFACTURING (11110 to 25990), sub - category Iron smelting and steel manufacturing (21100)

Omit

            Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 35  *  1 Jul 2009

Substitute

            Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40  *  1 Jul 2009

[14] Table A, industry category MANUFACTURING (11110 to 25990), sub - category Iron smelting and steel manufacturing (21100)

Omit

    Emissions control assets:    *  1 Jul 2009

Substitute

    Emissions control assets:      

[15] Table A, industry category MANUFACTURING (11110 to 25990), sub - category Steel coil roll forming, slitting, blanking and sheet metal forming (22210 to 22990)

Omit

Steel coil roll forming, slitting, blanking and sheet metal forming

(22210 to 22990)

Substitute

Steel coil roll forming, slitting and blanking and sheet metal forming

(22210 to 22290)

[16] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other transport equipment manufacturing (23910 to 23990)

Omit

Other transport equipment manufacturing

(23910 to 23990)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Motor cycle building plant 10   1 Jan 2001

Substitute

Railway rolling stock manufacturing and repair services

(23930)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Assembly assets:      
    Access and assembly platforms 15  *  1 Jul 2014
    Alignment assets (including gearbox alignment assets) 10  *  1 Jul 2014
    Bearing puller assets 10  *  1 Jul 2014
    Blast chamber assets (incorporating shot recovery systems) 10  *  1 Jul 2014
    Cutting assets (including plate profilers, profile cutters and saws) 10  *  1 Jul 2014
    De-coiling assets 15  *  1 Jul 2014
    Drilling assets (including radial drills) 10  *  1 Jul 2014
    Foam filling station assets 10  *  1 Jul 2014
    Furnaces and ovens (including ladles and stress relief ovens) 20  *  1 Jul 2014
    Jigs (including rollover jigs and lifting jigs) 15  *  1 Jul 2014
    Lathes (including above floor and under floor wheel lathes) 20  *  1 Jul 2014
    Milling machines (including gantry) 20  *  1 Jul 2014
    Pipe and tube bending assets 10  *  1 Jul 2014
    Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20  *  1 Jul 2014
    Riveting assets 5  *  1 Jul 2014
    Specialised hydraulic tool assets 10  *  1 Jul 2014
    Stretch formers 10  *  1 Jul 2014
    Sweeping assets 10  *  1 Jul 2014
    Turning assets 10  *  1 Jul 2014
    Wash bay assets 10  *  1 Jul 2014
    Welding assets (including robot welders and spot welding towers) 10  *  1 Jul 2014
    Wire cutting and stripping assets 10  *  1 Jul 2014
Handling assets:      
    Cranes (including overhead gantry cranes) 25  *  1 Jul 2014
    Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20  *  1 Jul 2014
    Pallet lifters 10  *  1 Jul 2014
    Scissor lifts 10  *  1 Jul 2014
Maintenance and refurbishment assets:      
    Boring assets 10  *  1 Jul 2014
    Cutting assets (including guillotines, plasma cutters and profilers) 15  *  1 Jul 2014
    Detecting assets (including flaw detectors) 10  *  1 Jul 2014
    Drilling assets (including radial drills) 10  *  1 Jul 2014
    Grinding and milling assets 20  *  1 Jul 2014
    Hydraulic drop and work tables 10  *  1 Jul 2014
    Lathes (including above floor and under floor wheel lathes) 20  *  1 Jul 2014
    Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15  *  1 Jul 2014
    Portable presses (including hydraulic power presses) 10  *  1 Jul 2014
    Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20  *  1 Jul 2014
    Tanks (including washing and water tanks) 20  *  1 Jul 2014
    Vacuum assets 10  *  1 Jul 2014
    Washing assets (including bearing and bogie washers) 10  *  1 Jul 2014
    Welding assets (including robot welders and spot welding towers) 10  *  1 Jul 2014
    Wheel condition monitoring systems 7  *  1 Jul 2014
Support assets:  
    Cleaning assets (including high pressure cleaners) 5  *  1 Jul 2014
    Compressed air system assets (including compressors, dryers and filters and receivers) 10  *  1 Jul 2014
    Computer measuring and monitoring assets (including load and pressure indicators) 7  *  1 Jul 2014
    Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10  *  1 Jul 2014
    Cooling towers 15  *  1 Jul 2014
    Dust and fume extraction system assets 15  *  1 Jul 2014
    Electricity supply assets - see Table A Electricity supply (26100 to 26400)      
    Fastening and riveting assets 5  *  1 Jul 2014
    Fire prevention systems (incorporating fire protection systems and water tanks) 15  *  1 Jul 2014
    Induction heaters 10  *  1 Jul 2014
    Portable train weighing assets 10  *  1 Jul 2014
    Pumps (including hydraulic pumps) 10  *  1 Jul 2014
    Racking and storage assets 20  *  1 Jul 2014
    Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10  *  1 Jul 2014
    Railway tracks -see Table A Rail freight and passenger transport services (47100 to 47200)      
    Refrigerant recovery assets 10  *  1 Jul 2014
    Traversers and turntables 20  *  1 Jul 2014
    Vehicle progression systems assets (including rabbits) 10  *  1 Jul 2014
    Waste water and effluent treatment assets 10  *  1 Jul 2014
    Weighing assets for carriages and locomotives 20  *  1 Jul 2014
Testing assets:      
    Bogie, brake and spring testing assets 10  *  1 Jul 2014
    Cab test benches and CRC cable testing assets 5  *  1 Jul 2014
    Earth testing assets 10  *  1 Jul 2014
    Electrical testing assets (including multimeters) 10  *  1 Jul 2014
    Post production testing assets (excluding weighing assets - see in Support assets):      
        Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10  *  1 Jul 2014
        Other post production testing assets 5  *  1 Jul 2014
    Test sheds for testing locomotives and other rolling stock 30  *  1 Jul 2014
Other transport equipment manufacturing n.e.c.

(23990)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Motor cycle building plant 10   1 Jan 2001

[17] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Waste disposal services (29110)

Omit

Waste disposal services

(29110)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Garbage compactor trucks (including the compactor) 10  * # 1 Jan 2005

Substitute

Solid waste collection services

(29110)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Garbage compactor trucks (including the compactor) 10  * # 1 Jan 2005
Waste remediation and materials recovery services

(29220)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Materials recovery facility (MRF) assets:      
    Air compressors and receivers 7  *  1 Jul 2014
    Balers 7  *  1 Jul 2014
    Ballistic separators 10  *  1 Jul 2014
    Bins:      
        Bins generally (including metal bins) 7  *  1 Jul 2014
        Compactor bins 6  *  1 Jul 2014
        Mobile bins (including rubbish bins) 5  *  1 Jul 2014
    Bunkers 10  *  1 Jul 2014
    CCTV and security systems 4  *  1 Jul 2014
    Chippers and shredders 7  *  1 Jul 2014
    Control systems 10  *  1 Jul 2014
    Conveyors and conveyor systems:      
        Bounce conveyors and feeders 10  *  1 Jul 2014
        Conveyors generally (incorporating belt, drive, motors and supporting structure) including walking floor conveyors 9  *  1 Jul 2014
        Hand sort conveyors 10  *  1 Jul 2014
    Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10  *  1 Jul 2014
    Ducted air transfer system assets 10  *  1 Jul 2014
    Dust collectors 12  *  1 Jul 2014
    Eddy current separators 7  *  1 Jul 2014
    Excavators and front end loaders 5  *  1 Jul 2014
    Fans 10  *  1 Jul 2014
    Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5  *  1 Jul 2014
    Ferrous and magnetic separators 10  *  1 Jul 2014
    Food separation and screening assets 10  *  1 Jul 2014
    Forklifts 5  *  1 Jul 2014
    Glass breakers and crushers 6  *  1 Jul 2014
    Hoppers 7  *  1 Jul 2014
    Leachate pumps and filters 10  *  1 Jul 2014
    Lifting assets (including pallet jacks) 10  *  1 Jul 2014
    Optical sorters 5  *  1 Jul 2014
    Screen separators 10  *  1 Jul 2014
    Sweepers and scrubbers 10  *  1 Jul 2014
    Trommels (incorporating wheels, motors and gearboxes):      
        Fixed 7  *  1 Jul 2014
        Portable 7  *  1 Jul 2014
    Vacuum extraction and cleaning assets 10  *  1 Jul 2014
    Vibrating screen separators 10  *  1 Jul 2014
    Waste compactors 9  *  1 Jul 2014
    Weighbridges 15  *  1 Jul 2014

[18] Table A, industry category CONSTRUCTION (30110 to 32990)

Omit

    Batching plant:      
        Portable and demountable 6 2/3   1 Jan 2001
        Static 13 1/3   1 Jan 2001

[19] Table A, after industry category CONSTRUCTION (30110 to 32990)

Insert

Other heavy and civil engineering construction n.e.c.

(31099)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Automatic welding machines (used at sea in construction of submarine pipelines) 10   1 Jan 2001

[20] Table A, industry category WHOLESALE TRADE (33110 to 38000) after sub-category Petroleum product wholesaling (33210)

Insert

Commission-based wholesaling

(38000)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Sale yards (used by stock and station agents) 30  *  1 Jul 2014

[21] Table A, industry category RETAIL TRADE (39110 to 43209)

After

Overhead track scales (including meat rail scales) 10  *  1 Jul 2005

Insert

Refrigeration assets:      
    Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10  *  1 Jul 2014
    Ice making machines 8  *  1 Jul 2014
    Insulation panels used in cool or freezer rooms 40  *  1 Jul 2014

[22] Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Other store-based retailing (42110 to 42799)

After

Newspaper wrapping machines 10   1 Jan 2001

Insert

Paint tinting and colour blending machines (manual and automatic) 7  *  1 Jul 2014

[23] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub - category Accommodation (44000)

Omit

Accommodation providers using assets not listed here may rely on determinations shown for Residential Property Operators (67110).      
Accommodation providers who operate a pub, tavern, bar, café, restaurant or club within their premises should use the effective life determinations shown for Cafes restaurants, takeawy food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business.      

Substitute

Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110)      
Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business      

[24] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302)

After

Poker/gaming machines 7  *  1 Jul 2009

Insert

Refrigeration assets:      
    Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10  *  1 Jul 2014
    Ice making machines 8  *  1 Jul 2014
    Insulation panels used in cool or freezer rooms 40  *  1 Jul 2014

[25] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Telecommunication services (58010 to 58090)

After

    Mobile switching centre hardware 10  *  1 Jul 2002

Insert

Payphones (public telephones) 10   1 Jan 2001

[26] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Motion picture and sound recording activities (55110 to 55140)

Omit

Motion picture and sound recording activities

(55110 to 55140)

Substitute

Motion picture and video activities

(55110 to 55140)

[27] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Rental and hiring services (except real estate) (66110 to 67200)

After

    Washing machines 6  *  1 Jan 2006

Insert

Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10  *  1 Jul 2014

[28] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Non-residential property operators (67120)

Omit

Refer to assets shown in Table B that are used in commercial office buildings      

Substitute

Commercial office building assets:      
    Boilers 20  *  1 Jul 2005
    Boiler pumps 5  *  1 Jul 2005
    Carpets 8  *  1 Jul 2005
    Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, excluding doors) 15  *  1 Jul 2005
    Hot water installations (excluding commercial boilers and piping) 15  *  1 Jul 2005
    Power supply assets:      
        Emergency or standby:      
            Generator assets:      
                Acoustic hoods and canopies 20  *  1 Jul 2005
                Generators (incorporating attached engine management and generator monitoring instruments) 25  *  1 Jul 2005
                Power management units 15  *  1 Jul 2005
        Lighting control systems (microprocessor based) 5  *  1 Jul 2014
        Uninterruptible power supply (UPS) systems:      
            Line interactive types 5  *  1 Jul 2013
            On line double conversion types 10  *  1 Jul 2013
    Window blinds 20  *  1 Jul 2005

[29] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), before sub-category Surveying and mapping services (69220)

Insert

Scientific research services

(69100)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Scientific medical and pharmaceutical research assets:      
    Autoclaves:      
        Bench top autoclaves 5  *  1 Jul 2014
        Others 10  *  1 Jul 2014
    Automated cell counters 5  *  1 Jul 2014
    Automated colony pickers 5  *  1 Jul 2014
    Balances 10  *  1 Jul 2014
    Biological safety cabinets 10  *  1 Jul 2014
    Cell harvesters 10  *  1 Jul 2014
    Centrifuges:      
        Bench top centrifuges 5  *  1 Jul 2014
        Others 10  *  1 Jul 2014
    Computed tomography (CT) scanners 10  *  1 Jul 2014
    Digital cameras 3  *  1 Jul 2014
    DNA sequencers 5  *  1 Jul 2014
    Electrophoresis systems (incorporating power supplies and tanks) 7  *  1 Jul 2014
    Electroporators 8  *  1 Jul 2014
    Fermenters 10  *  1 Jul 2014
    Flow cytometers 8  *  1 Jul 2014
    Freeze dryers 10  *  1 Jul 2014
    Freezers 10  *  1 Jul 2014
    Gel documentation systems 5  *  1 Jul 2014
    Glassware washers 8  *  1 Jul 2014
    Heating blocks 10  *  1 Jul 2014
    Homogenisers 7  *  1 Jul 2014
    Incubators 6  *  1 Jul 2014
    Liquid chromatography systems 5  *  1 Jul 2014
    Liquid nitrogen assets (including dewars and tanks) 10  *  1 Jul 2014
    Microscopes 10  *  1 Jul 2014
    Microtomes 10  *  1 Jul 2014
    Mixers 7  *  1 Jul 2014
    Nano spectrophotometers 8  *  1 Jul 2014
    Ovens 6  *  1 Jul 2014
    Peristaltic pumps 7  *  1 Jul 2014
    PH meters 7  *  1 Jul 2014
    Plate readers 5  *  1 Jul 2014
    Polymerase chain reaction (PCR) thermal cyclers 8  *  1 Jul 2014
    Real-time PCR detection machines 5  *  1 Jul 2014
    Refrigerators 8  *  1 Jul 2014
    Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5  *  1 Jul 2014
    Shakers 7  *  1 Jul 2014
    Sonicators (including water bath sonicators and sonicators with probes) 7  *  1 Jul 2014
    Spectrophotometers (excluding nano spectrophotometers) 10  *  1 Jul 2014
    Surface plasmon resonance (SPR) machines 5  *  1 Jul 2014
    Vacuum concentrators 7  *  1 Jul 2014
    Water baths (including refrigerated and shaking water baths) 7  *  1 Jul 2014
    Water purification systems 8  *  1 Jul 2014

[30] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Personal and other services (95110 to 95291)

Omit

Personal and other services

(95110 to 95291)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Funeral directors' plant 20   1 Jan 2001

[31] Table A, industry category OTHER SERVICES (94110 to 96030), after sub-category Hairdressing and beauty services (95110)

Insert

Funeral, crematorium and cemetery services

(95200)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Funeral directors' plant 20   1 Jan 2001

[32] Heading to Table B

Omit

Table B as at 1 July 2013

Substitute

Table B as at 1 July 2014

[33] Table B, items beginning with A

Omit

Air compressors:      
    Compressors - reciprocating 7  *  1 Jul 2008
    Compressors - rotary screw 10  *  1 Jul 2008

Substitute

Air compression assets:      
    Air compression assets generally (including air compressors, air dryers and air receivers) 20  *  1 Jul 2014
    Air compressors (portable):      
        Compressors - reciprocating 7  *  1 Jul 2014
        Compressors - rotary screw 10  *  1 Jul 2014

[34] Table B, items beginning with A

Omit

Amenities provided for employees (sanitary ware, etc., forming part of toilet accommodation or washing facilities) 20   1 Jan 2001

[35] Table B, items beginning with B

Omit

Boiler pumps 5  *  1 Jul 2005

[36] Table B, items beginning with C

Omit

Carpets used in commercial office buildings 8  *  1 Jul 2005
Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as 'plant') 50   1 Jan 2001
Compaction:      
    Compactors - flat plate 8  *  1 Jul 2008
    Compactors - vertical rammer 6  *  1 Jul 2008
Compressors      
    Ammonia:      
        Horizontal 20   1 Jan 2001
        Vertical 13 1/3   1 Jan 2001
Computers:      
    Generally 4  *  1 Jan 2001
    Free access floors in computer rooms 50   1 Jan 2001
    Laptops 3  *  1 Jan 2001
Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism) 6 2/3   1 Jan 2001
Concreting assets:      
    Brick and paving saws 5  *  1 Jul 2008
    Concrete demolition saws 3  *  1 Jul 2008
    Concrete kibble buckets 15  *  1 Jul 2008
    Concrete mixers 4  *  1 Jul 2008
    Concrete surface preparation assets (including floor grinders, planers and scarifers) 5  *  1 Jul 2008
    Concrete trowels:      
        Walk behind 5  *  1 Jul 2008
        Ride on 7  *  1 Jul 2008
    Concrete vibrating screeders 5  *  1 Jul 2008
    Concrete vibrators:      
        Brushcutter style 5  *  1 Jul 2008
        Drive units 6  *  1 Jul 2008
        Flexible shaft pumps 6  *  1 Jul 2008
        Vibrating shafts 3  *  1 Jul 2008
    Concrete wheeled saws 6  *  1 Jul 2008
Cranes:      
    Electrical or otherwise 20   1 Jan 2001
    Gantries 33 1/3   1 Jan 2001

Substitute

Compaction:      
    Compactors - flat plate 8  *  1 Jul 2008
    Compactors - vertical rammer 6  *  1 Jul 2008
Computers:      
    Generally 4  *  1 Jan 2001
    Laptops 3  *  1 Jan 2001
    Raised access floors in computer data rooms and server rooms 40  *  1 Jul 2014
Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5  *  1 Jul 2014
Concreting assets:      
    Brick and paving saws 5  *  1 Jul 2008
    Concrete demolition saws 3  *  1 Jul 2008
    Concrete kibble buckets 15  *  1 Jul 2008
    Concrete mixers 4  *  1 Jul 2008
    Concrete surface preparation assets (including floor grinders, planers and scarifers) 5  *  1 Jul 2008
    Concrete trowels:      
        Walk behind 5  *  1 Jul 2008
        Ride on 7  *  1 Jul 2008
    Concrete vibrating screeders 5  *  1 Jul 2008
    Concrete vibrators:      
        Brushcutter style 5  *  1 Jul 2008
        Drive units 6  *  1 Jul 2008
        Flexible shaft pumps 6  *  1 Jul 2008
        Vibrating shafts 3  *  1 Jul 2008
    Concrete wheeled saws 6  *  1 Jul 2008
Cranes (gantry and overhead) 25  *  1 Jul 2014

[37] Table B, items beginning with E

Omit

Engineering Works Machinery Installed 20   1 Jan 2001

[38] Table B, items beginning with E

Omit

Engines 20   1 Jan 2001

[39] Table B, items beginning with F

Omit

    Electric 20   1 Jan 2001
    Wire mesh (demountable used for partitioning purposes) 20   1 Jan 2001

Substitute

    Portable electric fences 20  *  1 Jul 2014
    Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20  *  1 Jul 2014

[40] Table B, items beginning with F

Omit

Foundation of plant and machinery which forms an integral part of the plant and machinery 50   1 Jan 2001
Furniture, freestanding:      
    Bookcases:      
        Timber 15  *  1 Jul 2005
        Metal 20  *  1 Jul 2005
    Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type):      
        Timber/laminated 15  *  1 Jul 2005
        Metal 20  *  1 Jul 2005
    Chairs 10  *  1 Jul 2005
    Desks 20  *  1 Jul 2005
    Mobile storage units (compactus type) 25  *  1 Jul 2005
    Reception (including lobby chairs, desks, lounges, sofas and tables) 10  *  1 Jul 2005
    Screens 20  *  1 Jul 2005
    Tables:      
        Boardroom 20  *  1 Jul 2005
        General 10  *  1 Jul 2005
    Workstations (including desks and partitions) 20  *  1 Jul 2005

Substitute

Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40  *  1 Jul 2014

[41] Table B, items beginning with G

Omit

Garbage Bins 6 2/3   1 Jan 2001

[42] Table B, items beginning with H

Omit

Hot water installations for commercial office buildings (excluding commercial boilers and piping) 15  *  1 Jul 2005

Substitute

Hand tools (manually operated) 10  *  1 Jul 2014

[43] Table B, items beginning with I

Omit

I
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Industrial trailers (relocatable) 10   1 Jan 2001

[44] Table B, items beginning with L

Omit

Laboratory Equipment 13 1/3   1 Jan 2001
Ladders (including stepladders, work platforms extension ladders, trestles and planks):      
    Aluminium 4  *  1 Jan 2006
    Fibreglass 4  *  1 Jan 2006
Laser Beam Construction Tools 10   1 Jan 2001
Laser Cutting Machine:      
    Workhandler 10   1 Jan 2001
    Industrial laser 5   1 Jan 2001
    CNC control 5   1 Jan 2001
    Water chiller 5   1 Jan 2001
Lathes:      
    Computer controlled 10   1 Jan 2001
    Engineering works (machinery installed) 20   1 Jan 2001
    Wood working plant 13 1/3   1 Jan 2001
Lawn Mower:      
    Motor 6 2/3   1 Jan 2001
    Self propelled 5   1 Jan 2001
Levels:      
    Dumpy 7  *  1 Jul 2008
    Laser beam 10  *  1 Jul 2008
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5  *  1 Jul 2008
Library (professional) 10   1 Jan 2001
Lifts (elevated work platforms):      
    Boom (including knuckle and telescopic) 15  *  1 Jan 2006
    Personal 10  *  1 Jan 2006
    Scissor 10  *  1 Jan 2006
Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30  *  1 Jan 2003
Lighting Control System (microprocessor based) 5   1 Jan 2001
Lighting Plant (electric) 20   1 Jan 2001
Lighting System (fluorescent) 20   1 Jan 2001
Lightning arresters 50   1 Jan 2001
Livestock (working beasts, beasts of burden in business other than Primary Production and Camels) 10   1 Jan 2001

Substitute

Laboratory assets used in quality control, sample checking etc:      
    Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7  *  1 Jul 2014
    Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10  *  1 Jul 2014
Ladders (including stepladders, work platforms extension ladders, trestles and planks):      
    Aluminium 4  *  1 Jan 2006
    Fibreglass 4  *  1 Jan 2006
Laser cutting machines 10  *  1 Jul 2014
Levels:      
    Dumpy 7  *  1 Jul 2008
    Laser beam 10  *  1 Jul 2008
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5  *  1 Jul 2008
Libraries (professional) 10  *  1 Jul 2014
Lifts (elevated work platforms):      
    Boom (including knuckle and telescopic) 15  *  1 Jan 2006
    Personal 10  *  1 Jan 2006
    Scissor 10  *  1 Jan 2006
Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30  *  1 Jan 2003
Lighting control systems (microprocessor based) 5  *  1 Jul 2014
Livestock being working beasts and beasts of burden (including camels and horses) used in a business other than primary production 15  *  1 Jul 2014

[45] Table B, items beginning with M

Before

Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5  *  1 Jul 2005

Insert

Machine tools (grinding machines, lathes, milling machines etc):      
    CNC and NC based machines 10  *  1 Jul 2014
    Conventional or manual machines 20  *  1 Jul 2014

[46] Table B, items beginning with M

Omit

Modular switching system 10   1 Jan 2001

[47] Table B, items beginning with O

Before

Office Machines and Equipment:      

Insert

Office furniture, freestanding:      
    Bookcases:      
        Timber 15  *  1 Jul 2005
        Metal 20  *  1 Jul 2005
    Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type):      
        Timber/laminated 15  *  1 Jul 2005
        Metal 20  *  1 Jul 2005
    Chairs 10  *  1 Jul 2005
    Desks 20  *  1 Jul 2005
    Mobile storage units (compactus type) 25  *  1 Jul 2005
    Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10  *  1 Jul 2005
    Screens 20  *  1 Jul 2005
    Tables:      
        Boardroom 20  *  1 Jul 2005
        General 10  *  1 Jul 2005
    Workstations (including desks and partitions) 20  *  1 Jul 2005

[48] Table B, items beginning with N

Omit

N

[49] Table B, items beginning with O

Omit

    Shredders 15  *  1 Jul 2005
    Trolleys 15  *  1 Jul 2005
    Whiteboards 10  *  1 Jul 2005
Ovens:      
    Microwave 6 2/3   1 Jan 2001
Oxygen Acetylene Plant 20   1 Jan 2001

Substitute

    Projectors (including lenses) 5  *  1 Jul 2014
    Shredders 15  *  1 Jul 2005
    Trolleys 15  *  1 Jul 2005
    Whiteboards 10  *  1 Jul 2005

[50] Table B, items beginning with P

Omit

Paint-tinting and colour blending machines 5   1 Jan 2001
Partitions (demountable) 20  *  1 Jul 2005
Plants:      
    Live (indoor) 5   1 Jan 2001
    Simulated 13 1/3   1 Jan 2001
Pneumatic air tube systems 10  *  1 Jul 2013
Point of sale assets:      
    Cash registers, standalone type 10  *  1 Jul 2005
    Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10  *  1 Jul 2005
    Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6  *  1 Jul 2005
    Weighing machines and scales (including weigh

labelling machines)

10  *  1 Jul 2005
Poles:      
    Steel (set in concrete) 40   1 Jan 2001
    Wooden:      
        Set in concrete 20   1 Jan 2001
        Not set in concrete 10   1 Jan 2001
Portable Toilet 10   1 Jan 2001
Powder Coating Machine 6 2/3   1 Jan 2001
Power supply assets:      
    Emergency or standby:      
        Generator assets:      
            Acoustic hoods and canopies 20  *  1 Jul 2005
Generators (incorporating attached engine management and generator monitoring instruments) 25  *  1 Jul 2005
Power management units 15  *  1 Jul 2005
        Uninterruptible power supply (UPS) systems:      
            Generally 15  *  1 Jul 2013
            Line interactive types as used in commercial office buildings 5  *  1 Jul 2013
            On line double conversion types as used in commercial office buildings 10  *  1 Jul 2013
    Generators, portable (incorporating attached engine management and generator monitoring instruments):      
        Diesel 10  *  1 Jul 2008
        Petrol 5  *  1 Jul 2008
    Storage batteries 15  *  1 Jul 2013
Power tools:      
    Chain saws 3  *  1 Jul 2008
    Hand tools:      
        Air 5  *  1 Jul 2008
        Battery 3  *  1 Jul 2008
        Electric 5  *  1 Jul 2008
    Jack hammers:      
        Air 7  *  1 Jul 2008
        Electric 3  *  1 Jul 2008
    Nail guns - air 3  *  1 Jul 2008
Power Transformers 45  *  1 Jan 2002
Projectors 10   1 Jan 2001
Public address and paging system assets (including amplifiers, audio speakers and microphones) 12  *  1 Jul 2005
Pumps 20   1 Jan 2001

Substitute

Partitions (demountable) 20  *  1 Jul 2005
Platform scales 15  *  1 Jul 2014
Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income 20   1 Jan 2001
Pneumatic air tube systems 10  *  1 Jul 2013
Point of sale assets:      
    Cash registers, standalone type 10  *  1 Jul 2005
    Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10  *  1 Jul 2005
    Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6  *  1 Jul 2005
    Weighing machines and scales (including weigh

    labelling machines)

10  *  1 Jul 2005
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15  *  1 Jul 2014
Powder coating machines and systems (automatic and manual) 10  *  1 Jul 2014
Power supply assets:      
    Emergency or standby:      
        Generator assets:      
            Acoustic hoods and canopies 20  *  1 Jul 2005
            Generators (incorporating attached engine management and generator monitoring instruments) 25  *  1 Jul 2005
            Power management units 15  *  1 Jul 2005
        Uninterruptible power supply (UPS) systems 15  *  1 Jul 2013
    Generators, portable (incorporating attached engine management and generator monitoring instruments):      
        Diesel 10  *  1 Jul 2008
        Petrol 5  *  1 Jul 2008
    Private electricity line assets (where used for a specified purpose[F1]):      
        Distribution lines:      
            Combination of overhead and underground 47 ½  *  1 Jul 2014
            Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors; cross arms etc) 45  *  1 Jul 2014
            Underground (incorporating cables, fittings and ground pad mounted transformers) 50  *  1 Jul 2014
        Service cables, overhead 40  *  1 Jul 2014
        Service cables, underground 50  *  1 Jul 2014
    Storage batteries 15  *  1 Jul 2013
Power tools:      
    Chain saws 3  *  1 Jul 2008
    Hand tools:      
        Air 5  *  1 Jul 2008
        Battery 3  *  1 Jul 2008
        Electric 5  *  1 Jul 2008
    Jack hammers:      
        Air 7  *  1 Jul 2008
        Electric 3  *  1 Jul 2008
    Nail guns - air 3  *  1 Jul 2008
Power transformers 45  *  1 Jan 2002
Public address and paging system assets (including amplifiers, audio speakers and microphones) 12  *  1 Jul 2005

[51] Table B, items beginning with R

Omit

Radio Sets:      
    Two-way radios and transceivers 6 2/3   1 Jan 2001
Refrigeration assets:      
    Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10  *  1 Jul 2005
    Ice making machines 8  *  1 Jul 2005
    Insulation panels used in cool or freezer rooms 40  *  1 Jul 2005
Regeneration (acid) Unit 10   1 Jan 2001
Robots (industrial) 10   1 Jan 2001

Substitute

Refrigeration assets:      
    Compressors, condensers, evaporators etc 15  *  1 Jul 2014
    Insulation panels used in cool or freezer rooms 40  *  1 Jul 2014
Robots (industrial) 10  *  1 Jul 2014

[52] Table B, items beginning with S

Omit

Saddlery and Harness 10   1 Jan 2001
Sale Yards (stock and station agents) 20   1 Jan 2001
Sand/Coating System 10   1 Jan 2001
Sauna and Spa (prefabricated type) 13 1/3   1 Jan 2001
Saws, bench and mitre, portable 7  *  1 Jul 2008
Scaffolding:      
    Aluminium 5  *  1 Jan 2006
    Fibreglass 5  *  1 Jan 2006
    Steel 15  *  1 Jan 2006
Scales (platform) 20   1 Jan 2001
Security and monitoring assets:      
    Access control systems:      
        Code pads 5  *  1 Jul 2004
        Door controllers 5  *  1 Jul 2004
        Readers:      
            Proximity 7  *  1 Jul 2004
            Swipe card 3  *  1 Jul 2004
    Bullet resistant screens (not forming part of the building) 20   1 Jan 2001
    Camera scanning (of type used in large retail establishments) 6 2/3   1 Jan 2001
    Closed circuit television systems:      
        Cameras 4  *  1 Jul 2004
        Monitors 4  *  1 Jul 2004
        Recorders:      
            Digital 4  *  1 Jul 2004
            Time lapse 2  *  1 Jul 2004
        Switching units (including multiplexers) 5  *  1 Jul 2004
    Security systems:      
        Code pads 5  *  1 Jul 2004
        Control panels 5  *  1 Jul 2004
        Detectors (including glass, passive infra-red and vibration) 5  *  1 Jul 2004
        Global system for mobiles (GSM) unit 5  *  1 Jul 2004
        Noise maker (including alarms and bells) 5  *  1 Jul 2004
Sewing Machines 10   1 Jan 2001
Sheds:      
    Portable (nomadic type industry) 10   1 Jan 2001
    Humidification 20   1 Jan 2001
Signage for business identification (including lighting for signs) 10  *  1 Jul 2005
Silos:      
    Bulk handling:      
        Ancillary mechanical equipment 13 1/3   1 Jan 2001
        Concrete construction 50  *  1 Jan 2004
        Galvanised construction 30  *  1 Jan 2004
        Steel construction 40  *  1 Jan 2004
Solar photovoltaic electricity generation system assets 20  *  1 Jul 2011
Sonar Supersonic Equipment (similar to seismic equipment) 13 1/3   1 Jan 2001
Spa (fibreglass) 20   1 Jan 2001
Spectrometer (computerised x-ray system for mineral analysis) 10   1 Jan 2001
Spray Booth 6 2/3   1 Jan 2001
Standards:      
    Iron or steel (including brackets, crossarms, etc) 40   1 Jan 2001
    Concrete, brick or stone 100   1 Jan 2001
Strongrooms (demountable) and strongroom doors 100   1 Jan 2001
Suitcases 10  *  1 Jul 2013
Swimming pool assets:      
    Chlorinators 12  *  1 Jul 2004
    Cleaning assets 7  *  1 Jul 2004
    Filtration assets (including pumps) 12  *  1 Jul 2004
    Heaters:      
        Electric 15  *  1 Jul 2004
        Gas 15  *  1 Jul 2004
        Solar 20  *  1 Jul 2004
    Swimming pools (used as plant in a business):      
        Above-ground 10  *  1 Jul 2005
        Concrete 50  *  1 Jul 2005
        Fibreglass 20  *  1 Jul 2005
Switchboards 20   1 Jan 2001
Synthetic Lawn Surface 10   1 Jan 2001

Substitute

Saws, bench and mitre, portable 7  *  1 Jul 2008
Scaffolding:      
    Aluminium 5  *  1 Jan 2006
    Fibreglass 5  *  1 Jan 2006
    Steel 15  *  1 Jan 2006
Security and monitoring assets:      
    Access control systems:      
        Code pads 5  *  1 Jul 2004
        Door controllers 5  *  1 Jul 2004
        Readers:      
            Proximity 7  *  1 Jul 2004
            Swipe card 3  *  1 Jul 2004
    Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20  *  1 Jul 2014
    Closed circuit television systems:      
        Cameras 4  *  1 Jul 2004
        Monitors 4  *  1 Jul 2004
        Recorders:      
            Digital 4  *  1 Jul 2004
            Time lapse 2  *  1 Jul 2004
        Switching units (including multiplexers) 5  *  1 Jul 2004
    Security systems:      
        Code pads 5  *  1 Jul 2004
        Control panels 5  *  1 Jul 2004
        Detectors (including glass, passive infra-red and vibration) 5  *  1 Jul 2004
        Global system for mobiles (GSM) unit 5  *  1 Jul 2004
        Noise maker (including alarms and bells) 5  *  1 Jul 2004
Sewing machines 10  *  1 Jan 2014
Signage for business identification (including lighting for signs) 10  *  1 Jul 2005
Silos:      
    Bulk handling:      
        Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15  *  1 Jul 2014
        Concrete construction 50  *  1 Jan 2004
        Galvanised construction 30  *  1 Jan 2004
        Steel construction 40  *  1 Jan 2004
Solar photovoltaic electricity generation system assets 20  *  1 Jul 2011
Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17  *  1 Jul 2014
Spray booths 15  *  1 Jul 2014
Stacks (chimney stacks, exhaust stacks, flues etc):      
    Concrete stacks (including concrete reinforced stacks) 30  *  1 Jul 2014
    Flare stacks 25  *  1 Jul 2014
    Reinforced plastic stacks 25  *  1 Jul 2014
    Steel stacks (steel flues) 20  *  1 Jul 2014
Suitcases 10  *  1 Jul 2013
Swimming pool assets:      
    Chlorinators 12  *  1 Jul 2004
    Cleaning assets 7  *  1 Jul 2004
    Filtration assets (including pumps) 12  *  1 Jul 2004
    Heaters:      
        Electric 15  *  1 Jul 2004
        Gas 15  *  1 Jul 2004
        Solar 20  *  1 Jul 2004
    Swimming pools (used as plant in a business):      
        Above-ground 10  *  1 Jul 2005
        Concrete 50  *  1 Jul 2005
        Fibreglass 20  *  1 Jul 2005
Switchboards 20  *  1 Jul 2014
Synthetic lawn surface 5  *  1 Jul 2014

[53] Table B, items beginning with T

Omit

Tank Stands:      
    Brick, stone or concrete 50   1 Jan 2001
    Wood and/or iron 33 1/3   1 Jan 2001
Tarpaulins (canvas or plastic) 6 2/3   1 Jan 2001
Telephone Installations:      
    Answering machines 6 2/3   1 Jan 2001
    Car phone 6 2/3   1 Jan 2001
    Cellular mobile 6 2/3   1 Jan 2001
    Complete telephone system (comprising switchboards, instruments, cables etc) 20   1 Jan 2001
    PABX computerised assets 10  *  1 Jan 2005
    Public telephones 10   1 Jan 2001
    Reservation system (data print) 20   1 Jan 2001
    Telephone hand sets 10  *  1 Jul 2005
Television Receivers:      
    Generally 10   1 Jan 2001
    Used for hire 6 2/3   1 Jan 2001
Tools (loose) 5   1 Jan 2001
Total stations (used in mapping and surveying etc) 5  *  1 Jul 2013
Tractors 12  *  1 Jul 2007
Turnstiles 20   1 Jan 2001

Substitute

Tarpaulins 5  *  1 Jul 2014
Telephone Installations:      
    Complete telephone system (comprising switchboards, instruments, cables etc) 20   1 Jan 2001
    Mobile phones 3  *  1 Jul 2014
    PABX computerised assets 10  *  1 Jan 2005
    Telephone hand sets 10  *  1 Jul 2005
Television sets 10  *  1 Jul 2014
Total stations (used in mapping and surveying etc) 5  *  1 Jul 2013
Tractors 12  *  1 Jul 2007
Two-way radios:      
    Base stations 6  *  1 Jul 2014
    Mobile units 6  *  1 Jul 2014
    Portable units 3  *  1 Jul 2014
    Repeaters 7  *  1 Jul 2014

[54] Table B, items beginning with V

Omit

Vacuum Cleaners (electric) 10   1 Jan 2001

[55] Table B, items beginning with W

Omit

Water assets:      
    Bores 30  *  1 Jul 2008
    Dams (including earth or rock fill and turkey nests) 40  *  1 Jul 2008
    Dam liners and covers 20  *  1 Jul 2008
    Effluent channels 40  *  1 Jul 2008
    Effluent recycle tanks 12  *  1 Jul 2008
    Effluent sedimentation ponds 40  *  1 Jul 2008
    Irrigation assets:      
        Drip, micro spray or mini sprinkler systems:      
            Above ground polyethylene pipes 10  *  1 Jul 2008
            Drippers, micro sprays and mini sprinklers 5  *  1 Jul 2008
            Control systems 10  *  1 Jul 2008
            Filtration systems 15  *  1 Jul 2008
            Pumps 12  *  1 Jul 2008
            Variable speed drives 15  *  1 Jul 2008
        Irrigation earth channels 40  *  1 Jul 2008
        Irrigators (including centre pivot, lateral and travelling gun):      
            Fresh water 20  *  1 Jul 2008
            Effluent 10  *  1 Jul 2008
    Pumps:      
        Bore pumps, effluent and manure pumps 7  *  1 Jul 2008
        Other 12  *  1 Jul 2008
    Water mains:      
        Aluminium 20  *  1 Jul 2008
        Galvanised steel 25  *  1 Jul 2008
        Polyethylene 15  *  1 Jul 2008
        PVC 30  *  1 Jul 2008
    Water tanks:      
        Concrete 30  *  1 Jul 2008
        Galvanised steel 25  *  1 Jul 2008
        Polyethylene 15  *  1 Jul 2008
    Water troughs:      
        Concrete 25  *  1 Jul 2008
        Galvanised steel 15  *  1 Jul 2008
        Polyethylene 10  *  1 Jul 2008
    Windmills 30  *  1 Jul 2008
Weighbridges 25   1 Jan 2001
Weighing Machines 10   1 Jan 2001
Welders:      
    Diesel 10  *  1 Jul 2008
    Electric 5  *  1 Jul 2008
Welding Plant:      
    Automatic (used at sea on construction of a submarine pipeline) 10   1 Jan 2001
Wells 40   1 Jan 2001
Window blinds used in commercial buildings 20  *  1 Jul 2005

Substitute

Weighbridges 20  *  1 Jul 2014
Welders:      
    Diesel 10  *  1 Jul 2008
    Electric 5  *  1 Jul 2008
    Oxygen welders and cutters 10  *  1 Jul 2014


A specified purpose is a taxable purpose, the purpose of producing exempt income or non-assessable non-exempt income, or the purpose of conducting R&D activities (assuming that this is reasonably likely)



Dated this 8th day of May 2014

Michael Gabriel Tenace
Acting Assistant Commissioner, Public Groups and International


Registration Number: F2014L00679

Registration Date: 6 June 2014

Effective Life 2014/1 - Explanatory statement