Effective Life 2016/1


Commonwealth of Australia

This legislative instrument was repealed on 2 July 2016 by the Legislation Act 2003

Income Tax Assessment Act 1997

I, Michael G O'Neill, 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 2016 (No 1).

2 Commencement

This Determination commences on 1 July 2016.

3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015

Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015.

Schedule 1 Amendments

(section 3)

[1] Heading to Table A

Omit

Table A as at 1 July 2015

Substitute

Table A as at 1 July 2016

[2] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)

Omit

Bee farming plant:
     Beehives 13 1/3 1 Jan 2001
     Processing plant 20 1 Jan 2001

Substitute

Bee farming assets:
     Beehives 13 * 1 Jul 2016
     Processing assets 20 * 1 Jul 2016

[3] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)

Omit

Pea-viners, pea cleaners, vine and straw conveyors 10 1 Jan 2001

Substitute

Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016

[4] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 to 01590)

Omit

          Olive 10 *# 1 Jul 2007
          Nuts
               Generally 10 *# 1 Jul 2007
               Macadamia mower mounted 8 * 1 Jul 2007
               Pick ups (eg almonds) 12 *# 1 Jul 2007
               Sweepers 12 *# 1 Jul 2007
               Tree shakes 10 *# 1 Jul 2007
          Reservoir carts (almonds) 15 * 1 Jul 2007
          Harvesting pole rakes 5 * 1 Jul 2007

Substitute

          Harvesting pole rakes 5 * 1 Jul 2007
          Olive 10 *# 1 Jul 2007
          Nuts
               Generally 10 *# 1 Jul 2007
               Macadamia mower mounted 8 * 1 Jul 2007
               Pick ups (eg almonds) 12 *# 1 Jul 2007
               Sweepers 12 *# 1 Jul 2007
               Tree shakes 10 *# 1 Jul 2007
          Reservoir carts (almonds) 15 * 1 Jul 2007

[5] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Sheep farming (01410)

Omit

     Woolsheds and shearing sheds 50 * 1 Jan 2007
     Wool tables, steel types 20 * 1 Jan 2007

Substitute

     Wool tables, steel types 20 * 1 Jan 2007
     Woolsheds and shearing sheds 50 * 1 Jan 2007

[6] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Dairy cattle farming (01600)

Omit

Automatic calf feeders 10 * 1 Jul 2007
Barn fed dairy farms:
     Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007
     Exercise yards 20 * 1 Jul 2007
     Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007
Cattle handling assets:
     Air operated gates 10 * 1 Jul 2007
     All terrain vehicles (ATVs) 3 * 1 Jul 2007
     Automatic drafting systems 7 * 1 Jul 2007
     Automatic ID systems 7 * 1 Jul 2007
     Automatic weighing systems and cattle scales 5 * 1 Jul 2007
     Backing gates 15 * 1 Jul 2007
     Calf cradles 10 * 1 Jul 2007
     Cattle crushes 10 * 1 Jul 2007
     Cattle laneways 30 * 1 Jul 2007
     Cattle yards (including loading ramps) 30 * 1 Jul 2007
     Dairy milking sheds 30 * 1 Jul 2007
     Dairy yards and races 20 * 1 Jul 2007
     Teat spraying systems:
          Automatic 7 * 1 Jul 2007
          Manual 10 * 1 Jul 2007
Clean up assets:
     High pressure pumps and hoses 10 * 1 Jul 2007
     Hot water services 10 * 1 Jul 2007
     Milk line washing systems:
          Automatic 10 * 1 Jul 2007
          Manual 10 * 1 Jul 2007
Feed milling and handling assets:
     Augers 10 * 1 Jul 2007
     Conveyors and elevators 15 * 1 Jul 2007
     Feed pads and bunkers 30 * 1 Jul 2007
     Feeding systems:
          Automatic 12 * 1 Jul 2007
          Manual 15 * 1 Jul 2007
     Feed mixers 7 * 1 Jul 2007
     Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007
     Manure spreaders 10 * 1 Jul 2007
     Silage pits 40 * 1 Jul 2007
     Silage wagons 10 * 1 Jul 2007
     Silos (steel) 20 * 1 Jul 2007
     Telescopic handlers 10 * 1 Jul 2007
     Tub grinders 7 * 1 Jul 2007
Milking and milk handling assets:
     Automatic cluster removers 10 * 1 Jul 2007
     Bailing systems:
          Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007
          Rotary 15 * 1 Jul 2007
          Walk through 15 * 1 Jul 2007
     Filters 15 * 1 Jul 2007
     Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007
     Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007
     Milk vats 25 * 1 Jul 2007
     Plate coolers 15 * 1 Jul 2007
     Receivers 15 * 1 Jul 2007
     Refrigeration compressors 10 * 1 Jul 2007

Substitute

Automatic calf feeders 10 * 1 Jul 2016
Barn fed dairy farms:
          Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007
     Exercise yards 20 * 1 Jul 2007
     Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007
Cattle handling assets:
     Air operated gates 10 * 1 Jul 2007
     All terrain vehicles (ATVs) 3 * 1 Jul 2007
     Automatic drafting systems 7 * 1 Jul 2007
     Automatic ID systems 7 * 1 Jul 2007
     Automatic weighing systems and cattle scales 5 * 1 Jul 2007
     Backing gates 15 * 1 Jul 2007
     Calf cradles 10 * 1 Jul 2007
     Cattle crushes (including automatic) 10 * 1 Jul 2016
     Cattle laneways 30 * 1 Jul 2007
     Cattle yards (including loading ramps) 30 * 1 Jul 2007
     Dairy milking sheds 30 * 1 Jul 2007
     Dairy yards and races 20 * 1 Jul 2007
     Teat spraying systems:
          Automatic 7 * 1 Jul 2007
          Manual 10 * 1 Jul 2007
Clean up assets:
     High pressure pumps and hoses 10 * 1 Jul 2007
     Hot water services 10 * 1 Jul 2016
     Milk line washing systems:
          Automatic 10 * 1 Jul 2007
          Manual 10 * 1 Jul 2007
Feed milling and handling assets:
     Augers 10 * 1 Jul 2007
     Conveyors and elevators 15 * 1 Jul 2007
     Feed mixers 7 * 1 Jul 2007
     Feed pads and bunkers 30 * 1 Jul 2007
     Feeding systems:
          Automatic 12 * 1 Jul 2007
          Manual 15 * 1 Jul 2007
     Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007
     Manure spreaders 10 * 1 Jul 2007
     Silage pits 40 * 1 Jul 2007
     Silage wagons 10 * 1 Jul 2007
     Silos (steel) 20 * 1 Jul 2007
     Telescopic handlers 10 * 1 Jul 2007
     Tub grinders 7 * 1 Jul 2007
Milking and milk handling assets:
     Automatic cluster removers 10 * 1 Jul 2007
     Bailing systems:
          Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007
          Rotary 15 * 1 Jul 2007
          Walk through 15 * 1 Jul 2007
     Filters 15 * 1 Jul 2016
     Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007
     Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007
     Milk vats 25 * 1 Jul 2016
     Plate coolers 15 * 1 Jul 2007
     Receivers 15 * 1 Jul 2007
     Refrigeration compressors 10 * 1 Jul 2007
Robotic milking system assets:
     Air compressors 5 * 1 Jul 2016
     Automated milking systems:
          Rotary 10 * 1 Jul 2016
          Single box and multi box 10 * 1 Jul 2016
     Automatic feeding systems 10 * 1 Jul 2016
     Automatic footbaths 8 * 1 Jul 2016
     Control systems (excluding personal computers) - see Table B Control systems and control system assets
          Cow comfort systems:
          Cow brushes 3 * 1 Jul 2016
               Rubber matting 7 * 1 Jul 2016
          Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016
     Cow traffic systems 7 * 1 Jul 2016
          Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016
          Vacuum pumps 7 * 1 Jul 2016

[7] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Poultry hatcheries (01710 to 01720)

Omit

Hatcher trolleys/dollies 10 * 1 Jan 2007
Hatcher baskets 10 * 1 Jan 2007

Substitute

Hatcher baskets 10 * 1 Jan 2007
Hatcher trolleys/dollies 10 * 1 Jan 2007

[8] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Aquaculture (02011 to 02039)

Omit

Cooling assets (including water chillers) 10 * 1 Jul 2007
Control systems 10 * 1 Jul 2007

Substitute

Control systems 10 * 1 Jul 2007
Cooling assets (including water chillers) 10 * 1 Jul 2007

[9] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)

After

          Utility air compressors 15 * 1 Jul 2002
Insert
     Coal seam gas extraction assets:
          Infield gathering systems used for gas and associated water (including polyethylene pipes and pumps) 20 *# 1 Jul 2016
          Water assets:
               Storage ponds and tanks for water and brine 30 *# 1 Jul 2016
               Treated water distribution assets 30 *# 1 Jul 2016
               Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets
               Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016
          Well assets:
               Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016
               Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016
               Wells 20 *# 1 Jul 2016

[10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cured meat and smallgoods manufacturing (11130)

Omit

Bacon manufacture:
     Bacon bins (demountable pig confinement units):
          Galvanised iron components of structure 33 1/3 1 Jan 2001
          Plant installed in structure 20 1 Jan 2001
     Curing plant:
          Fixtures (including overhead tracking) 20 1 Jan 2001
          Other 13 1/3 1 Jan 2001

Substitute

Ancillary assets:
     Analysers (including meat analysers) 10 * 1 Jul 2016
     Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016
     Benches and tables 15 * 1 Jul 2016
     Bin and tray washers 12 * 1 Jul 2016
     Bin lifters and tippers 15 * 1 Jul 2016
     Bins:
          Plastic 5 * 1 Jul 2016
          Stainless steel 15 * 1 Jul 2016
     Boot washers 10 * 1 Jul 2016
     Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016
     Chillers 15 * 1 Jul 2016
     Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016
     Die sets 15 * 1 Jul 2016
     Flake ice machines 10 * 1 Jul 2016
     Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016
     Hoppers 12 * 1 Jul 2016
     Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016
     Platforms and gantries 15 * 1 Jul 2016
     Racking and shelving 10 * 1 Jul 2016
     Tray stackers/destackers 10 * 1 Jul 2016
     Waste water management and treatment systems 20 * 1 Jul 2016
Post-production and packaging assets:
     Carton tapers 5 * 1 Jul 2016
     Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016
     Dicing and shredding assets 15 * 1 Jul 2016
     Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines
     Pasteurisers 15 * 1 Jul 2016
     Rods and smoke sticks 12 * 1 Jul 2016
     Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016
     Slicers and slicing line assets 17 * 1 Jul 2016
     Smokehouses 20 * 1 Jul 2016
     Thermoformers 15 * 1 Jul 2016
Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016
Raw material preparation and receiving assets:
     Brine/pickle preparation system assets 15 * 1 Jul 2016
     Carton lifters and pallet lifters 10 * 1 Jul 2016
     Carton shredding/stripping machines 10 * 1 Jul 2016
     Curing machines 17 * 1 Jul 2016
     Decartoning machines 10 * 1 Jul 2016
     Floor scales (platform scales) 10 * 1 Jul 2016
     Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016
Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B

[11] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Dairy product manufacturing (11310 to 11330)

Omit

     Conveyors 10 1 Jan 2001
Substitute
     Conveyors 15 * 1 Jul 2016

[12] Table A, industry category MANUFACTURING (11110 to 25990) after sub-category Dairy product manufacturing (11310 to 11330)

Insert

Milk and cream processing

(11310)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Ancillary and support assets:
     Air compression assets - see Table B Air compression assets
     Benches and tables 15 * 1 Jul 2016
     Boilers - see Table B Boilers
     Boot washers 10 * 1 Jul 2016
     Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016
     Chemical and flammable storage cabinets 10 * 1 Jul 2016
     Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016
     Control systems - see Table B Control systems and control system assets
     Conveyors 15 * 1 Jul 2016
     Cooling assets:
          Chillers 15 * 1 Jul 2016
          Cooling towers 15 * 1 Jul 2016
     Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016
     Dock levellers 15 * 1 Jul 2016
     Dosing systems 15 * 1 Jul 2016
     Fire control and alarm assets - see Table B Fire control and alarm assets
     Floor scrubbers and polishers 10 * 1 Jul 2016
     Foamers 10 * 1 Jul 2016
     Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc
     Lifting and handling assets:
          Forklifts - see Table B Forklifts
          Hoists 10 * 1 Jul 2016
          Pallet jacks and pallet trucks 10 * 1 Jul 2016
          Scissor lifts 15 * 1 Jul 2016
     Piping, pipelines and pipework 20 * 1 Jul 2016
     Pumps 15 * 1 Jul 2016
     Racking 15 * 1 Jul 2016
     Refrigeration assets - see Table B Refrigeration assets
     Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016
     Scales 10 * 1 Jul 2016
     Shelving 12 * 1 Jul 2016
     Silos (excluding milk silos) 20 * 1 Jul 2016
     Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016
     Tanks:
          Chemical tanks 15 * 1 Jul 2016
          Water tanks 20 * 1 Jul 2016
     Trolleys 10 * 1 Jul 2016
     Valves 15 * 1 Jul 2016
     Washers (including bottle and crate washers) 15 * 1 Jul 2016
     Waste water treatment assets 20 * 1 Jul 2016
     Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016
     Weighbridges 20 * 1 Jul 2016
Receiving, processing and storage assets:
     Heat exchangers 15 * 1 Jul 2016
     Homogenisers 15 * 1 Jul 2016
     Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016
     Membrane filtration system assets 15 * 1 Jul 2016
     Milk silos 20 * 1 Jul 2016
     Mixers and blenders 15 * 1 Jul 2016
     Pasteurisers 15 * 1 Jul 2016
     Pumps 15 * 1 Jul 2016
     Separators 15 * 1 Jul 2016
     Standardisers 15 * 1 Jul 2016
     Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016
     UHT aseptic processing system assets 15 * 1 Jul 2016
     Valve matrixes 15 * 1 Jul 2016
Packaging assets:
     Bottle unscramblers 15 * 1 Jul 2016
     Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15 * 1 Jul 2016
     Checkweighers 10 * 1 Jul 2016
     Debaggers (debagging tables) 20 * 1 Jul 2016
     Filling and capping machines 15 * 1 Jul 2016
     Inkjet and laser label printers 7 * 1 Jul 2016
     Palletisers and depalletisers 15 * 1 Jul 2016
     Palletising robots 10 * 1 Jul 2016
     Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016
     Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016

[13] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Oil and fat manufacturing (11500)

Omit

               Moisture and protein analysers, electronic (including near infra red analysers) 10 * 1 Jul 2012

Substitute

               Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012

[14] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Sugar manufacturing (11810)

Omit

               Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011
               Bottling assets:
                    Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011
                    Syrup and treacle filter presses 15 * 1 Jul 2011
                    UV disinfectors 15 * 1 Jul 2011
               Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011
               Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011

Substitute

          Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011
               Bottling assets:
               Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011
               Syrup and treacle filter presses 15 * 1 Jul 2011
               UV disinfectors 15 * 1 Jul 2011
          Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011
          Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011

[15] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Confectionery manufacturing (11820)

Omit

Confectioners' machinery 20 1 Jan 2001

Substitute

Chocolate making assets:
     Conches 20 * 1 Jul 2016
     Pre-refiners 12 * 1 Jul 2016
     Refiners 10 * 1 Jul 2016
     Tempering machines 15 * 1 Jul 2016
Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016
Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016
Jelly and sugar lolly making assets:
     Cleaners (brush and laser) 10 * 1 Jul 2016
     Coating and dusting machines 15 * 1 Jul 2016
     Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016
     Mouldboards and trays 7 * 1 Jul 2016
     Oiling machines 15 * 1 Jul 2016
     Starch conditioners 10 * 1 Jul 2016
     Starch moguls 10 * 1 Jul 2016
Packaging assets:
     Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016
     Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016
     Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016
     Multihead and singlehead weighers 10 * 1 Jul 2016
Panning assets:
     Belt panners 15 * 1 Jul 2016
     Coating and polishing panners 20 * 1 Jul 2016
     Sugar panners 12 * 1 Jul 2016
Support assets:
     Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016
     Cooling tunnels 17 * 1 Jul 2016
     Cutters and guillotines 12 * 1 Jul 2016
     Moulds 4 * 1 Jul 2016
     Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016

[16] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Soft drink, cordial and syrup manufacturing (12110)

Omit

Ice-making machinery:
     Condensers 13 1/3 1 Jan 2001
     Expansion pipes 40 1 Jan 2001
     General machinery 13 1/3 1 Jan 2001
     Ice moulds 5 1 Jan 2001

Substitute

Ice manufacturing assets (excluding dry ice manufacturing assets):
     Ammonia tank liquid receivers 20 * 1 Jul 2016
     Compressors 12 * 1 Jul 2016
     Condensers and cooling towers 10 * 1 Jul 2016
     Ice cabinets:
          Display merchandisers 5 * 1 Jul 2016
          Hydraulic lift trailers 10 * 1 Jul 2016
          Mobile ice boxes 7 * 1 Jul 2016
     Ice makers 25 * 1 Jul 2016
     Support assets:
          Augers 20 * 1 Jul 2016
          Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016
          Block pressers 10 * 1 Jul 2016
          Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016
          Ice rake assemblies 8 * 1 Jul 2016
          Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016

[17] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cigarette and tobacco product manufacturing (12200)

Omit

Cigarette and tobacco product manufacturing

(12200)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Tobacco kilns 20 1 Jan 2001

[18] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Plywood and veneer manufacturing (14930)

Omit

Heating unit assets 20 * 1 Jan 2005
Glue mixing assets 25 * 1 Jan 2005

Substitute

Glue mixing assets 25 * 1 Jan 2005
Heating unit assets 20 * 1 Jan 2005

[19] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290)

Omit

Cigarette paper cutting and folding plant 10 1 Jan 2001

[20] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Polymer product and rubber product manufacturing (19120 to 19200)

Omit

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

Substitute

Rigid and semi-rigid polymer product manufacturing

(19120)

Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016
Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers)
Annealing ovens 25 * 1 Jul 2016
Bagging and de-bagging machines 15 * 1 Jul 2016
Bandsaws 10 * 1 Jul 2016
Bending machines 10 * 1 Jul 2016
Bins 10 * 1 Jul 2016
Blow moulding machines 13 * 1 Jul 2016
Boilers - see Table B Boilers
Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016
Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives)
Conveyor systems (including framework) 15 * 1 Jul 2016
Cooling towers 15 * 1 Jul 2016
Die carts 15 * 1 Jul 2016
Driers (pellet or resin) 10 * 1 Jul 2016
Drop testers and strength testers 16 * 1 Jul 2016
Extruder dies:
     Foamed polyethylene or extruded polystyrene extruder dies 10 * 1 Jul 2016
     Generally 12 * 1 Jul 2016
Extruders:
     Foamed polyethylene or extruded polystyrene extruders 10 * 1 Jul 2016
     Generally 13 * 1 Jul 2016
Flange makers (pipes) and belling machines 10 * 1 Jul 2016
Forklifts - see Table B Forklifts
Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016
Heat exchangers 15 * 1 Jul 2016
Hydraulic power packs 12 * 1 Jul 2016
Hydraulic presses 10 * 1 Jul 2016
Injection moulding machines (incorporating hydraulic power packs but excluding moulds):
     Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016
     Generally 13 * 1 Jul 2016
Laboratory assets:
     Generally 15 * 1 Jul 2016
     Laboratory analysers 10 * 1 Jul 2016
Lifting platforms (including scissor lifts) 15 * 1 Jul 2016
Moulds:
     Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016
     Generally 8 * 1 Jul 2016
Mould heaters, die heaters and coolers 10 * 1 Jul 2016
Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016
Overhead gantry cranes - see Table B Cranes (gantry and overhead)
Palletisers - see Table B Packaging assets, palletisers and depalletisers
Pipe cutters 10 * 1 Jul 2016
Pipe winders 12 * 1 Jul 2016
Pits 15 * 1 Jul 2016
Plastic welders 9 * 1 Jul 2016
Polystyrene pre-expanders 10 * 1 Jul 2016
Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016
Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016
Punch machines 5 * 1 Jul 2016
Racking 20 * 1 Jul 2016
Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016
Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016
Robot control pendants 5 * 1 Jul 2016
Robots - see Table B Robots (industrial)
Safety fencing 15 * 1 Jul 2016
Screen changers 12 * 1 Jul 2016
Silos:
     Bag silos for expanded polystyrene beads 10 * 1 Jul 2016
     Generally - see Table B Silos
Splitting/skiving machines 9 * 1 Jul 2016
Transformers 20 * 1 Jul 2016
Trimming machines 12 * 1 Jul 2016
Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016
Water tanks 15 * 1 Jul 2016
Polymer product and rubber product manufacturing

(19130 to 19200)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Gelatine and glue manufacturing plant 13 1/3 1 Jan 2001
Rubber manufacturers' plant:
     Moulds 5 1 Jan 2001
     Process plant 13 1/3 1 Jan 2001

[21] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Ceramic product manufacturing (20210 to 20290)

Omit

Ceramic product manufacturing

(20210 to 20290)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category

Substitute

Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category
Ceramic product manufacturing

(20210 to 20290)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION

[22] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Road transport (46100 to 46239)

After

Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001

Insert

Hire cars:
     Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016
     Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016
Limousines:
     Sedan limousines 6 * 1 Jul 2016
     Stretch limousines 12 * 1 Jul 2016

[23] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Postal services (51010)

After

     Trolleys 8 * 1 Jul 2015

Insert

Postal delivery services:
     Control systems and control system assets 10 * 1 Jul 2016
     Flat mail optical character reading and sorting machines 12 * 1 Jul 2016
     Letter boxes (bulk private) 30 * 1 Jul 2016
     Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016
     Motorcycles 5 * 1 Jul 2016
     Parcel lockers 10 * 1 Jul 2016
     Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016
     Post boxes (street type) 20 * 1 Jul 2016

[24] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Courier pick-up and delivery services (51020)

Omit

     Conveyors (including shoe sorters) 15 * 1 Jul 2011
     Forklifts - see Table B

Substitute

     Control systems and control system assets 10 * 1 Jul 2016
     Conveyors (including shoe sorters) 15 * 1 Jul 2011
     Forklifts - see Table B
     Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016

[25] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Other transport support services n.e.c. (52999)

Omit

     Digital measuring instruments (including vehicle classifiers (laser or infra-red) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005

Substitute

     Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005

[26] 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

     Caravans and camper trailers 12 * 1 Jul 2015

Insert

Rental cars 6 * 1 Jul 2016

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

Omit

Unmanned aerial vehicles (drones):

Substitute

Unmanned aerial vehicles (drones/remotely piloted aircraft):

[28] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Professional photographic services (69910)

Omit

Unmanned aerial vehicles (UAVs) - rotary 2 * 1 Jul 2015

Substitute

Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2 * 1 Jul 2015

[29] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Other machinery and equipment repair and maintenance (94290)

Omit

          Weight scales(corner weight) 10 * 1 Jul 2015

Substitute

          Weight scales (corner weight) 10 * 1 Jul 2015

[30] Table A, industry category OTHER SERVICES (94110 to 96030), after sub-category Photographic film processing (95320)

Insert

Parking services

(95330)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Car park operation assets - see Table B Car park assets

[31 Heading to Table B

Omit

Table B as at 1 July 2015

Substitute

Table B as at 1 July 2016

[32] Table B, items beginning with A

After

     Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015

Insert

Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016

[33] Table B, items beginning with C

Omit

Car parking (hydraulic elevated platforms and hoists including control equipment) 10 1 Jan 2001
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

Substitute

Car park assets:
     Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016
     Automatic payment machines/stations 10 * 1 Jul 2016
     Barrier gates/boom gates - see Table B Boom gates
     Car park floodlighting 20 * 1 Jul 2016
     Car park signage 7 * 1 Jul 2016
     Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016
     Licence plate recognition cameras and systems 5 * 1 Jul 2016
     Parking guidance assets:
          Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016
          Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016
     Pay and display machines/Pay and go machines 8 * 1 Jul 2016
     Security and monitoring assets:
          Generally (including CCTV systems) - see Table B Security and monitoring assets
          Intercommunication (intercom) system assets 7 * 1 Jul 2016
          Two-way radios - see Table B Two-way radios
Ceiling fans 10 * 1 Jul 2016
Compaction assets:
     Compactors - flat plate 8 * 1 Jul 2008
     Compactors - vertical rammer 6 * 1 Jul 2008
Computers and computer equipment:
     Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016
     Computer monitors 4 * 1 Jul 2016
     Desktop computers (including personal computers (PCs)) 4 * 1 Jul 2016
     Mainframe computers 5 * 1 Jul 2016
     Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016
     Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016
     Raised access floors in computer data rooms and server rooms 40 * 1 Jul 2014
     Servers 4 * 1 Jul 2016

[34] Table B, items beginning with D

Omit

Drones - see Table B Unmanned aerial vehicles

Substitute

Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles

[35] Table B, items beginning with F

Omit

Floor coverings - linoleum and vinyl (removable without damage) 10 * 1 Jul 2013

Substitute

Floor coverings (removable without damage):
     Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016
     Floating timber 15 * 1 Jul 2016
     Linoleum and vinyl 10 * 1 Jul 2016

[36] Table B, items beginning with L

Omit

Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008
Libraries (professional) 10 * 1 Jul 2014

Substitute

Libraries (professional) 10 * 1 Jul 2014
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008

[37] Table B, items beginning with L

After

Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003

Insert

Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016
Light shades (removable) 5 * 1 Jul 2016

[38] Table B, items beginning with M

Omit

          Hire and travellers' cars 5 1 Jan 2001
          Taxis 4 * 1 Jul 2015
     Garbage compactor trucks - see Table A Solid waste collection services (29110)
     Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005

Substitute

          Hire cars:
               Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016
               Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016
          Rental cars 5 * 1 Jul 2016
          Taxis 4 * 1 Jul 2015
     Garbage compactor trucks - see Table A Solid waste collection services (29110)
     Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005
     Limousines:
          Sedan limousines 6 * 1 Jul 2016
          Stretch limousines 12 * 1 Jul 2016

[39] Table B, items beginning with P

After

Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014

Insert

Power regulation systems (PRS) 5 * 1 Jul 2016

[40] Table B, items beginning with P

Omit

               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

Substitute

               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

[41] Table B, items beginning with S

Omit

          Detectors (including glass, passive infra-red and vibration) 5 * 1 Jul 2004

Substitute

          Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004

[42] Table B, items beginning with U

Omit

Unmanned aerial vehicles (drones):

Substitute

Unmanned aerial vehicles (drones/remotely piloted aircraft):

[43] Table B, items beginning with W

Omit

Waste storage and disposal bins (industrial) 10 1 Jan 2001
Weighbridges 20 * 1 Jul 2014
Welders:
     Diesel 10 * 1 Jul 2008
     Electric 5 * 1 Jul 2008
     Oxygen welders and cutters 10 * 1 Jul 2014

Substitute

Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016
Weighbridges 20 * 1 Jul 2014
Welders:
     Diesel 10 * 1 Jul 2008
     Electric 5 * 1 Jul 2008
     Oxygen welders and cutters 10 * 1 Jul 2014
Window blinds 15 * 1 Jul 2016



Dated 6 June 2016

Michael G O'Neill
Assistant Commissioner, Public Groups and International


Registration Number: F2016L01019

Registration Date: 9 June 2016

Effective Life 2016/1 - Explanatory statement