Effective Life 2017/1


Commonwealth of Australia

This legislative instrument was repealed on 2 July 2017 by the Legislation Act 2003

Income Tax Assessment Act 1997

I, Liem Le, 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 2017 (No 1).

2. Commencement

This instrument commences on 1 July 2017.

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.

4. Definitions - meaning of symbols used in Tables A and B

An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations.

A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997.

A plus (+) in the third column of Table A indicates a deduction over three years is available to primary producers for the depreciating assets under Subdivision 40-F of the Income Tax Assessment Act 1997 subject to satisfaction of the required conditions.

Schedule 1 Amendments

(section 3)

[1] Heading to Table A

Omit
Table A as at 1 July 2016

Substitute
Table A as at 1 July 2017

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

Omit

            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

Substitute

            Above ground polyethylene (PE) 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 (VSDs) 15 * 1 Jul 2008

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

Omit

        Polyethylene 20 * 1 Jul 2008
        PVC 30 * 1 Jul 2008
    Water tanks:
        Concrete 30 * 1 Jul 2008
        Galvanised steel 25 * 1 Jul 2008
        Polyethylene 15 * 1 Jul 2008
    Water troughs:
        Concrete 25 * 1 Jul 2008
        Galvanised steel 15 * 1 Jul 2008
        Polyethylene 10 * 1 Jul 2008

Substitute

        Polyethylene (PE) 20 * 1 Jul 2008
        Polyvinylchloride (PVC) 30 * 1 Jul 2008
    Water tanks:
        Concrete 30 * 1 Jul 2008
        Galvanised steel 25 * 1 Jul 2008
        Polyethylene (PE) 15 * 1 Jul 2008
    Water troughs:
        Concrete 25 * 1 Jul 2008
        Galvanised steel 15 * 1 Jul 2008
        Polyethylene (PE) 10 * 1 Jul 2008

[4] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), subcategory Vegetable growing (outdoors) and sugar cane growing (01230 and 01510)

Omit

    PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2007

Substitute

    Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2007

[5] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , subcategory Fruit growing (01310 to 01360 and 01390)

Omit

    PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2008

Substitute

    Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008

[6] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , sub-category Beef cattle farming (01420)

Omit

Cattle yards including races and coolers (steel and timber):
    Permanent types 30 * 1 Jan 2007
    Portable types 20 * 1 Jan 2007
Feed bins including hay racks 15 *+ 1 Jan 2007

Substitute

Cattle yards (including races and coolers (steel and timber)):
    Permanent types 30 * 1 Jan 2007
    Portable types 20 * 1 Jan 2007
Feed bins (including hay racks) 15 *+ 1 Jan 2007

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

Omit

    Polyethylene 20 * 1 Jul 2007

Substitute

    Polyethylene (PE) 20 * 1 Jul 2007

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

Omit

        Above ground (polyethylene and polyvinylchloride including lay flat hoses) 10 * 1 Jul 2007
        In ground (polyethylene and polyvinylchloride) 30 * 1 Jul 2007

Substitute

        Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10 * 1 Jul 2007
        In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30 * 1 Jul 2007

[9] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , after sub-category Fishing (04111 to 04199)

Insert

Other agriculture and fishing support services
(05290)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Pulse and seed processing assets:
    Harvesting assets:
        Headers - flex drapers/pea pluckers 5 * 1 Jul 2017
        Land rollers - steel 8 * 1 Jul 2017
    Packaging assets:
        Bagging machines 10 * 1 Jul 2017
        Bag sewers - see Table B Packaging machines
        Labellers 5 * 1 Jul 2017
        Palletisers and depalletisers - see Table B Packaging machines
        Platform scales 10 * 1 Jul 2017
        Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines
    Processing assets:
        Cleaning and pre-cleaning assets:
            Air screen 15 * 1 Jul 2017
            Flat bed 8 * 1 Jul 2017
            Screens 10 * 1 Jul 2017
        Conditioning assets:
            Clippers/debearders 9 * 1 Jul 2017
            Conditioning units/drying units/heaters 7 * 1 Jul 2017
            Hullers 15 * 1 Jul 2017
        Mixers 12 * 1 Jul 2017
        Seed treaters 10 * 1 Jul 2017
        Separating assets:
            Gravity tables 15 * 1 Jul 2017
            Rotary sieves 10 * 1 Jul 2017
            Indented cylinders 15 * 1 Jul 2017
            Spirals 15 * 1 Jul 2017
        Splitters 12 * 1 Jul 2017
    Product and raw material handling and receiving assets:
        Augers 12 * 1 Jul 2017
        Chaser bins 15 * 1 Jul 2017
        Crates:
            Wooden 5 * 1 Jul 2017
            Wooden (mesh reinforced) 20 * 1 Jul 2017
        Elevators (including bucket elevators) 15 * 1 Jul 2017
        Field bins 10 * 1 Jul 2017
        Silos - conditioning 20 * 1 Jul 2017
        Tubulators/Mobile belt conveyors/Belt shifters 10 * 1 Jul 2017
        Weighbridges - See Table B Weighbridges
    Quality control assets:
        Magnets 7 * 1 Jul 2017
        Metal detectors 8 * 1 Jul 2017
    Sorting and sizing assets:
        Colour sorters 8 * 1 Jul 2017
    Support assets:
        Air Compressors 7 * 1 Jul 2017
        Extraction assets (including dust collectors and fans) 9 * 1 Jul 2017

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

Omit

        Infield gathering systems used for gas and associated water (including polyethylene pipes and pumps) 20 *# 1 Jul 2016

Substitute

        Infield gathering systems used for gas and associated water (including polyethylene (PE) pipes and pumps) 20 *# 1 Jul 2016

[11] Table A, industry category MINING (06000 to 10900) , after sub-category Mineral exploration services (10122)

Insert

Other mining support services
(10900)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Blasting assets:
    Augers 10 * 1 Jul 2017
    Blast hole pumps 7 * 1 Jul 2017
    Explosive boxes 5 * 1 Jul 2017
    Magazines 10 * 1 Jul 2017
    Mobile processing units (MPU)
        Surface
            Motor vehicles - see Table B Motor vehicles and trailers
            MPU 9 * 1 Jul 2017
        Underground MPU (incorporating motor vehicle and MPU) 6 * 1 Jul 2017
    Remote control blasting units 5 * 1 Jul 2017
    Stemming buckets 7 * 1 Jul 2017
Dewatering pumps 12 * 1 Jul 2017
Surface drill rigs (production) 10 * 1 Jul 2017

[12] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110)

Omit

    Carbon dioxide snow making machines 10 * 1 Jul 2013

Substitute

    Carbon dioxide (CO2) snow making machines 10 * 1 Jul 2013

[13] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110)

Omit

    Cattle restrainers incorporating centre track belly conveyors 12 * 1 Jul 2013
    Carcass cleaning systems:
        Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013
        Decontamination chambers 20 * 1 Jul 2013
    Dehorners 5 * 1 Jul 2013
    Electrical immobilisers 12 * 1 Jul 2013
    Electrical stimulators 12 * 1 Jul 2013
    Evisceration tables incorporating organ pans 15 * 1 Jul 2013
    Head cutters and droppers:
        Automatic 10 * 1 Jul 2013
        Hand held hydraulic 5 * 1 Jul 2013
    Hock cutters 5 * 1 Jul 2013
    Knife blade sharpening machines 5 * 1 Jul 2013
    Knocking boxes incorporating head restrainers 12 * 1 Jul 2013

Substitute

    Cattle restrainers (incorporating centre track belly conveyors) 12 * 1 Jul 2013
    Carcass cleaning systems:
        Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013
        Decontamination chambers 20 * 1 Jul 2013
    Dehorners 5 * 1 Jul 2013
    Electrical immobilisers 12 * 1 Jul 2013
    Electrical stimulators 12 * 1 Jul 2013
    Evisceration tables (incorporating organ pans) 15 * 1 Jul 2013
    Head cutters and droppers:
        Automatic 10 * 1 Jul 2013
        Hand held hydraulic 5 * 1 Jul 2013
    Hock cutters 5 * 1 Jul 2013
    Knife blade sharpening machines 5 * 1 Jul 2013
    Knocking boxes (incorporating head restrainers) 12 * 1 Jul 2013

[14] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110)

Omit

    Overhead bleed, dressing and trim conveyors (incorporating housings, handles, chains and motors) including elevators and lowerators 20 * 1 Jul 2013
    Pneumatic knives:
        De-hiding knives 2 * 1 Jul 2013
        Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013
    Preparation and trimming stations 15 * 1 Jul 2013
    Rise and fall platforms 15 * 1 Jul 2013
    Saws:
        Brisket saws 5 * 1 Jul 2013
        Splitting saws 5 * 1 Jul 2013
        Scribing saws 3 * 1 Jul 2013
    Sheep brisket scissors 5 * 1 Jul 2013
    Sheep restrainers incorporating belts, pulleys, drives and motors 10 * 1 Jul 2013
    Sheep skin pullers 10 * 1 Jul 2013
    Specialised pork slaughter floor assets:
        Carbon dioxide stunning chambers incorporating carousels 10 * 1 Jul 2013

Substitute

    Overhead bleed, dressing and trim conveyors ((incorporating housings, handles, chains and motors) including elevators and lowerators) 20 * 1 Jul 2013
    Pneumatic knives:
        De-hiding knives 2 * 1 Jul 2013
        Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013
    Preparation and trimming stations 15 * 1 Jul 2013
    Rise and fall platforms 15 * 1 Jul 2013
    Saws:
        Brisket saws 5 * 1 Jul 2013
        Splitting saws 5 * 1 Jul 2013
        Scribing saws 3 * 1 Jul 2013
    Sheep brisket scissors 5 * 1 Jul 2013
    Sheep restrainers (incorporating belts, pulleys, drives and motors) 10 * 1 Jul 2013
    Sheep skin pullers 10 * 1 Jul 2013
    Specialised pork slaughter floor assets:
        Carbon dioxide (CO2) stunning chambers (incorporating carousels) 10 * 1 Jul 2013

[15] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110)

Omit

        Variable speed drives 10 * 1 Jul 2013

Substitute

        Variable speed drives (VSDs) 10 * 1 Jul 2013

[16] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110)

Omit

    Reverse osmosis systems incorporating pumps, pipe work, membranes and controls 10 * 1 Jul 2013

Substitute

    Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) 10 * 1 Jul 2013

[17] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Poultry processing (11120)

Omit

Conveyor systems and troughing 20 1 Jan 2001
General plant 13 1/3 1 Jan 2001
Refrigeration plant and boiler 10 1 Jan 2001

Substitute

Chilling assets:
    Freezers (including blast tunnels, in-line air chillers, and spiral freezers) 15 * 1 Jul 2017
    Spin chillers and immersion chillers 15 * 1 Jul 2017
Conveyors: overhead chains (carrying birds) 1 * 1 Jul 2017
Cut up & portion cutting assets:
    Cut-up machines (for body, breast, legs, necks, wings etc) 12 * 1 Jul 2017
    Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) 6 * 1 Jul 2017
Deboning area assets:
    Automatic deboners 10 * 1 Jul 2017
    Bone scanners (x-ray or photo) 7 * 1 Jul 2017
    Cone lines 10 * 1 Jul 2017
    Extruders, grinders and mechanical deboned meat (MDM) machines 10 * 1 Jul 2017
    Saws and pneumatic guns 5 * 1 Jul 2017
    Skinners 6 * 1 Jul 2017
Defeathering equipment:
    Pluckers or pickers 13 * 1 Jul 2017
    Pluckers (waterfowl necks or tails) 7 * 1 Jul 2017
    Pluckers (drums and wax peelers) 6 * 1 Jul 2017
    Scalders (air or water) 11 * 1 Jul 2017
    Waxing tanks 8 * 1 Jul 2017
Evisceration equipment:
    Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters etc) 11 * 1 Jul 2017
    Inside/outside bird washers 15 * 1 Jul 2017
Further processing assets:
    Coating machines, breaders, dusters etc 10 * 1 Jul 2017
    Filling machines (including Kiev, sausage, stuffing etc) 10 * 1 Jul 2017
    Injectors (including brine, saline, seasoning etc) 15 * 1 Jul 2017
    Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) 10 * 1 Jul 2017
    Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) 15 * 1 Jul 2017
Grading equipment:
    Camera vision scanners 6 * 1 Jul 2017
    Overhead chain weighing, sorting, and transfer systems 7 * 1 Jul 2017
Killing equipment:
    Controlled atmosphere stunning (CAS) machines 10 * 1 Jul 2017
    Electric water stunners 12 * 1 Jul 2017
    Killers 12 * 1 Jul 2017
Live bird handling systems (including live bird containers) 12 * 1 Jul 2017
Packaging machines generally (bagging machines, batchers, 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
Shrink dip tanks and shrink wrap tunnels 10 * 1 Jul 2017

[18] Table A, industry category MANUFACTURING (11110 to 25990) , sub-categories Dairy product manufacturing (11310 to 11330) and Milk and cream processing (11310)

Omit

Dairy product manufacturing
(11310 to 11330)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Dairy product manufacturing:
    Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15 * 1 Jan 2001
    Cheese blockformers 15 * 1 Jan 2001
    Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001
    Continuous cheddaring machines 15 * 1 Jan 2001
    Conveyors 15 * 1 Jul 2016
    Driers (includes drum, fluidised bed and spray) 20 * 1 Jan 2001
    Evaporators (includes circulation/vacuum chamber and falling film) 20 * 1 Jan 2001
    Heat exchangers 15 * 1 Jan 2001
    Homogenisers 15 * 1 Jan 2001
    Membrane filtration plant:
        Filter membranes 11/2 * 1 Jan 2001
        Membrane holding tanks 15 * 1 Jan 2001
    Pumps (brine and cream) 10 1 Jan 2001
    Tanks (includes storage, mixing, process and balance tanks) 20 * 1 Jan 2001
    Water cooling and aerating plant 8 1 Jan 2001
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

Substitute

Dairy product manufacturing
(11310 to 11330)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Ancillary and support assets:
    Air compression assets - see Table B Air compression assets
    Automated guided vehicles 12 * 1 Jul 2017
    Bag and cardboard compactors 15 * 1 Jul 2017
    Benches and tables 15 * 1 Jul 2016
    Bin tippers 15 * 1 Jul 2017
    Bins generally:
        Plastic 8 * 1 Jul 2017
        Stainless steel 15 * 1 Jul 2017
    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
    Contaminant detectors (including magnets, metal detectors and x-ray units) 10 * 1 Jul 2017
    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
    Dehumidifiers 15 * 1 Jul 2017
    Dock levellers 15 * 1 Jul 2016
    Dosing systems 15 * 1 Jul 2016
    Dust extractors and collectors 20 * 1 Jul 2017
    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
    Infeed water treatment assets (excluding water storage tanks) 15 * 1 Jul 2017
    Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 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
        Lifters (including small bin, box, drum, roll and vacuum lifters) 10 * 1 Jul 2017
        Pallet jacks and pallet trucks 10 * 1 Jul 2016
        Scissor lifts 15 * 1 Jul 2016
    Milk tankers (incorporating tank and trailer) 15 *# 1 Jul 2017
    Piping, pipelines and pipework 20 * 1 Jul 2016
    Power transformers 40 * 1 Jul 2017
    Pumps:
        Chemical pumps 10 * 1 Jul 2017
        Product pumps 12 * 1 Jul 2017
        Vacuum pumps 12 * 1 Jul 2017
        Water pumps 15 * 1 Jul 2017
    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 20 * 1 Jul 2016
    Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016
    Tanks:
        Chemical storage tanks 15 * 1 Jul 2016
        Water storage 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
Assets used in common for product manufacturing and processing:
    Feeders (including loss-in-weight feeders and volumetric feeders) 10 * 1 Jul 2017
    Heat exchangers 15 * 1 Jul 2016
    Heaters (including air heaters and concentrate heaters) 20 * 1 Jul 2017
    Homogenisers 15 * 1 Jul 2016
    Hoppers 15 * 1 Jul 2017
    In-line moisture meters and moisture controllers 10 * 1 Jul 2017
    Membrane filtration system assets 15 * 1 Jul 2016
    Mixers and blenders 15 * 1 Jul 2016
    Pasteurisers and thermalisers 15 * 1 Jul 2017
    Separators, decanters, clarifiers and bactofuges 15 * 1 Jul 2017
    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
Assets for butter and ice cream manufacturing:
    Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001
Assets for cheese manufacturing:
    Blockformers 15 * 1 Jul 2017
    Cheese cutting machines (including cutters, grinders, shredders and slicers) 15 * 1 Jul 2017
    Cheese washers 15 * 1 Jul 2017
    Continuous cheese making machines 15 * 1 Jul 2017
    Cooker stretchers 15 * 1 Jul 2017
    Extruders 15 * 1 Jul 2017
    Moulding machines 15 * 1 Jul 2017
    Moulds:
        Plastic 10 * 1 Jul 2017
        Stainless steel 15 * 1 Jul 2017
    Presses 20 * 1 Jul 2017
    Vats:
        Cheese making vats 20 * 1 Jul 2017
        Culture vats 15 * 1 Jul 2017
Assets for dairy powder manufacturing: 1 Jul 2017
    Blowers 15 * 1 Jul 2017
    Crystallisers 20 * 1 Jul 2017
    Dryers (including fluid bed and spray) 20 * 1 Jul 2017
    Evaporators (including circulation/vacuum chamber and falling film) 20 * 1 Jul 2017
    Powder bins 20 * 1 Jul 2017
    Sifters 15 * 1 Jul 2017
Assets for yoghurt manufacturing: 1 Jul 2017
    Aerators 15 * 1 Jul 2017
    Fruit dosing system assets 15 * 1 Jul 2017
    Fermentation tanks 20 * 1 Jul 2017
    Incubation room assets:
        Fans 4 * 1 Jul 2017
        Heaters 8 * 1 Jul 2017
        Insulated sandwich panels 20 * 1 Jul 2017
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
    Cheese wrapping machines (including overwrappers and thermoforming machines) 12 * 1 Jul 2017
    Debaggers (debagging tables) 20 * 1 Jul 2016
    Filling and sealing/capping machines 15 * 1 Jul 2017
    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
    Shrink tunnels 10 * 1 Jul 2017
    Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016

[19] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400)

Omit

        Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010
        Control system assets (excluding personal computers but including program logic controllers and switchgear) 10 * 1 Jul 2010

Substitute

        Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010
        Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2010

[20] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400)

Omit

            Membrane filters generally including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters 7 * 1 Jul 2010

Substitute

            Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) 7 * 1 Jul 2010

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

Omit

Edible oil or fat, blended, manufacturing assets:

Substitute

Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean):

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

Omit

    Measuring, monitoring and quality control assets:
        Belt weighers 15 * 1 Jul 2012
        Control systems 10 * 1 Jul 2012
        Flow meters 10 * 1 Jul 2012
        Laboratory assets:
            Colorimeters 10 * 1 Jul 2012
            Furnace ovens 15 * 1 Jul 2012
            Gas chromatograph analysers 10 * 1 Jul 2012
            Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012
            Spectrophotometers 15 * 1 Jul 2012
            Vacuum separators 10 * 1 Jul 2012
        Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012
        Seed samplers, hydraulic driven 10 * 1 Jul 2012
        Weighbridges 20 * 1 Jul 2012
    Packaging assets:
        Capping machines 15 * 1 Jul 2012
        Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2012
        Coding machines 10 * 1 Jul 2012
        Filling machines 20 * 1 Jul 2012
        Labellers 10 * 1 Jul 2012
        Palletisers and depalletisers 20 * 1 Jul 2012
        Robots (pick and place packaging machines) 10 * 1 Jul 2012
        Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012
    Receiving and storage assets:
        Bins and containers 20 * 1 Jul 2012
        Silos:
            Meal 20 * 1 Jul 2012
            Seed 30 * 1 Jul 2012
        Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012
    Seed and product handling assets:
        Augers, conveyors, elevators and hoppers 15 * 1 Jul 2012
    Support assets:
        Centrifuges, decanters and separators 20 * 1 Jul 2012
        Cooling towers (including packaged type) 20 * 1 Jul 2012
        Deodorisers 30 * 1 Jul 2012
        Drying assets (including vacuum dryers) 20 * 1 Jul 2012
        Emission control assets:
            Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012
            Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012
        Filtration assets:
            Plate and frame presses and polished filters 30 * 1 Jul 2012
            Pressure leaf filters 20 * 1 Jul 2012
        Heat exchangers 15 * 1 Jul 2012
        Pipes and pipelines 25 * 1 Jul 2012
        Pumps 15 * 1 Jul 2012
        Stacks (steel flues) 20 * 1 Jul 2012
        Tanks and vessels:
            Bulk oil storage tanks 30 * 1 Jul 2012
            Other:
            Steel 20 * 1 Jul 2012
            Stainless steel 30 * 1 Jul 2012
Olive oil processing assets 15 * 1 Jul 2008

Substitute

    Measuring and monitoring assets:
        Belt weighers 15 * 1 Jul 2012
        Flow meters 10 * 1 Jul 2012
        Laboratory assets:
            Colorimeters 10 * 1 Jul 2012
            Furnace ovens 15 * 1 Jul 2012
            Gas chromatograph analysers 10 * 1 Jul 2012
            Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012
            Spectrophotometers 15 * 1 Jul 2012
            Vacuum separators 10 * 1 Jul 2012
        Seed samplers, hydraulic driven 10 * 1 Jul 2012
    Support assets:
        Centrifuges, decanters and separators 20 * 1 Jul 2012
        Cooling towers (including packaged type) 20 * 1 Jul 2012
        Deodorisers 30 * 1 Jul 2012
        Drying assets (including vacuum dryers) 20 * 1 Jul 2012
        Emission control assets:
            Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012
            Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012
        Filtration assets:
            Plate and frame presses and polished filters 30 * 1 Jul 2012
            Pressure leaf filters 20 * 1 Jul 2012
        Heat exchangers 15 * 1 Jul 2012
        Pipes and pipelines 25 * 1 Jul 2012
        Pumps 15 * 1 Jul 2012
        Stacks (steel flues) 20 * 1 Jul 2012
        Tanks and vessels:
            Bulk oil storage tanks 30 * 1 Jul 2012
            Other:
            Steel 20 * 1 Jul 2012
            Stainless steel 30 * 1 Jul 2012
Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil):
    Preparatory and extraction assets:
        Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) 15 * 1 Jul 2017
        Cookers 15 * 1 Jul 2017
        Crushing and breaking assets (including grinders, flaking machines and seed crackers) 20 * 1 Jul 2017
        Extruders (including expellers and screw presses) 15 * 1 Jul 2017
        Filtration assets (including plate and frame presses and pressure leaf filters) 15 * 1 Jul 2017
        Pipes and pipelines 20 * 1 Jul 2017
        Tanks and vats 15 * 1 Jul 2017
Olive oil processing assets 15 * 1 Jul 2008
Packaging assets:
    Bag sewers - see Table B Packaging machines
    Capping machines 15 * 1 Jul 2012
    Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2017
    Coding machines 10 * 1 Jul 2012
    Filling machines 20 * 1 Jul 2017
    Labellers 10 * 1 Jul 2017
    Palletisers and depalletisers 20 * 1 Jul 2012
    Platform scales - see Table B Platform scales
    Robots (pick and place packaging machines) 10 * 1 Jul 2012
    Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012
Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012
Receiving and storage assets:
    Bins and containers 20 * 1 Jul 2017
    Silos:
        Conditioning/sealed 20 * 1 Jul 2017
        Meal 20 * 1 Jul 2012
        Seed 30 * 1 Jul 2012
    Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012
Seed and product handling assets:
    Augers, conveyors, elevators and hoppers 15 * 1 Jul 2017
Support assets:
    Control systems (excluding personal computers) - see Table B Control systems and control system assets
    Cool rooms - see Table B Refrigeration assets
    Forklifts - see Table B Forklifts
    Generators - see Table B Power supply assets
    Weighbridges - see Table B Weighbridges

[23] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Grain mill product manufacturing (11610)

Omit

Flour milling plant:
    Bins (wooden) 33 1/3 1 Jan 2001
    General plant 13 1/3 1 Jan 2001
    Silos, concrete 50 * 1 Jan 2004
    Silos, galvanised 30 * 1 Jan 2004
    Silos, steel 40 * 1 Jan 2004
Linseed oil manufacturing plant 13 1/3 1 Jan 2001

Substitute

Flour milling assets:
    Grain cleaning, milling and refining assets:
        Extraction and evaporation assets:
            Blowers, fans and evaporative coolers 15 * 1 Jul 2017
            Control systems (dust collectors) - see Table B Control systems and control system assets
            Cyclones and dust collectors 20 * 1 Jul 2017
        Grain screen cleaners 12 * 1 Jul 2017
        Gravity tables or separators 20 * 1 Jul 2017
        Hammer mills 15 * 1 Jul 2017
        Horizontal scourers 13 * 1 Jul 2017
        Intake separators 20 * 1 Jul 2017
        Intensive dampeners 20 * 1 Jul 2017
        Plan sifters 20 * 1 Jul 2017
        Purifiers 20 * 1 Jul 2017
        Roller mills 20 * 1 Jul 2017
        Rotary sieves 12 * 1 Jul 2017
    Packaging assets:
        Bag sewers - see Table B packaging machines
        Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2017
        Hoists 15 * 1 Jul 2017
        Inspection equipment (including check weighers, metal detectors, counting machines etc) - see Table B Packaging machines
        Label applicators 10 * 1 Jul 2017
        Multihead and singlehead weighers - see Table B Packaging machines
        Palletisers and depalletisers 15 * 1 Jul 2017
        Vertical form fill and seal/volumetric fillers (including valve bag fillers) 15 * 1 Jul 2017
        Weighers 25 * 1 Jul 2017
        Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) - see Table B Packaging machines
    Product and raw material handling and receiving assets:
        Conveyors (including belt, chain, drag, screw) 15 * 1 Jul 2017
        Elevators 20 * 1 Jul 2017
        Silos:
            Concrete 50 * 1 Jan 2004
            Conditioning/sealed 20 * 1 Jul 2017
            Flexible 10 * 1 Jul 2017
            Galvanised 30 * 1 Jan 2004
            Steel 40 * 1 Jan 2004
        Weighbridges - see Table B Weighbridges
    Quality control assets:
        Laboratory testing equipment (including near infrared analysers) 10 * 1 Jul 2017
        Test kitchen assets (including dough makers, breadmakers, ovens, provers) 10 * 1 Jul 2017
        Test mills 25 * 1 Jul 2017

[24] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Grain mill product manufacturing (11610)

Omit

    Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008

Substitute

    Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008

[25] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Grain mill product manufacturing (11610)

Omit

        CO2 extraction units 15 * 1 Jul 2008

Substitute

        Carbon dioxide (CO2) extraction units 15 * 1 Jul 2008

[26] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Grain mill product manufacturing (11610)

Omit

Rice milling plant 13 1/3 1 Jan 2001

Substitute

Rice milling assets:
    Grain cleaning, milling and refining assets:
        Colour sorters 10 * 1 Jul 2017
        De-stoners (including aspirators) 15 * 1 Jul 2017
        Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) 15 * 1 Jul 2017
        Flow weighers 20 * 1 Jul 2017
        Hullers 15 * 1 Jul 2017
        Intake separators 20 * 1 Jul 2017
        Length graders 20 * 1 Jul 2017
        Paddy cleaners and pre-cleaners 20 * 1 Jul 2017
        Paddy separators 15 * 1 Jul 2017
        Plan sifters 20 * 1 Jul 2017
        Thickness grading assets (including scalpers and rotary screens) 20 * 1 Jul 2017
        Whiteners (including abrasive and friction whiteners) 15 * 1 Jul 2017
    Packaging assets:
        Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) - see Table B Packaging machines
        Palletisers and depalletisers 15 * 1 Jul 2017
        Weighers 20 * 1 Jul 2017
        Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) - see Table B Packaging machines
    Product and raw material handling and receiving assets:
        Augers, conveyors and elevators 15 * 1 Jul 2017
    Quality control assets:
        Inspection equipment (including check weighers and metal detectors) 10 * 1 Jul 2017
        Laboratory equipment (including moisture testing machines) 10 * 1 Jul 2017
        Magnets 10 * 1 Jul 2017
    Support assets:
        Air compressors - see Table B Air compression assets generally (including air compressors, air dryers and air receivers)
        Fumigation systems 15 * 1 Jul 2017

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

Omit

            Programmable logic controllers 10 * 1 Jul 2011
            Switchboards 20 * 1 Jul 2011
            Variable speed drives 10 * 1 Jul 2011

Substitute

            Programmable logic controllers (PLCs) 10 * 1 Jul 2011
            Switchboards 20 * 1 Jul 2011
            Variable speed drives (VSDs) 10 * 1 Jul 2011

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

Omit

        Product identification labellers including decorating, applicator and coding machines 10 * 1 Jul 2011
        Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 15 * 1 Jul 2011

Substitute

        Product identification labellers (including decorating, applicator and coding machines) 10 * 1 Jul 2011
        Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 15 * 1 Jul 2011

[29] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Prepared animal and bird feed manufacturing (11920)

Omit

        Silos (including PVC and steel construction) 15 * 1 Jul 2012
        Storage tanks (including PVC and steel construction) 15 * 1 Jul 2012

Substitute

        Silos (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012
        Storage tanks (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012

[30] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990)

Omit

        Inspection equipment including checkweighers, metal detectors, counting machines etc 12 * 1 Jul 2012

Substitute

        Inspection equipment (including checkweighers, metal detectors, counting machines etc) 12 * 1 Jul 2012

[31] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990)

Omit

        Control system assets (including programmable logic controllers and variable speed drives ) 10 * 1 Jul 2012

Substitute

        Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012

[32] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990)

Omit

        Clean in place (CIP) assets 10 * 1 Jul 2012

Substitute

        Clean-in-place (CIP) assets 10 * 1 Jul 2012

[33] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990)

Omit

        Frying oil reclaiming and cleansing systems incorporating filtration equipment, storage tanks and ventilation hoods 20 * 1 Jul 2012

Substitute

        Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) 20 * 1 Jul 2012

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

Omit

Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15 * 1 Jul 2009

Substitute

Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) 15 * 1 Jul 2009

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

Omit

    Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009
    Control system assets (excluding personal computers, but including program logic controllers and switchgear ) 10 * 1 Jul 2009

Substitute

    Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009
    Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2009

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

Omit

    Liquid CO2 storage 20 * 1 Jul 2009

Substitute

    Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2009

[37] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Beer manufacturing (except non-alcoholic beer) (12120)

Omit

    Carbon dioxide recovery system assets:

Substitute

    Carbon dioxide (CO2) recovery system assets:

[38] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Beer manufacturing (except non-alcoholic beer) (12120)

Omit

    Liquid CO2 storage

Substitute

    Liquid carbon dioxide (CO2) storage

[39] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Beer manufacturing (except non-alcoholic beer) (12120)

Omit

    Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008

Substitute

    Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008

[40] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520)

After

    Vulcanising moulds 5 1 Jan 2001

Insert

Carpet manufacturing assets:
    Accumulators 20 * 1 Jul 2017
    Beamers (including warpers) 15 * 1 Jul 2017
    Creels 20 * 1 Jul 2017
    Cutting tables 15 * 1 Jul 2017
    J Bins 20 * 1 Jul 2017
    Lapping and mending frames 15 * 1 Jul 2017
    Lapping trolleys 15 * 1 Jul 2017
    Latex application assets 17 * 1 Jul 2017
    Offline mending tables 15 * 1 Jul 2017
    Ovens 20 * 1 Jul 2017
    Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017
    Re-wind machines 13 * 1 Jul 2017
    Roll-up machines 15 * 1 Jul 2017
    Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017
    Sample cutting assets (including stamping presses) 15 * 1 Jul 2017
    Shearers 20 * 1 Jul 2017
    Stretchers (including pre-tenters) 15 * 1 Jul 2017
    Tufters 15 * 1 Jul 2017

[41] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520)

Omit

Wool scouring machinery 16 2/3 1 Jan 2001

Substitute

Wool and fleece scouring and carbonising assets:
    Baker 16 * 1 Jul 2017
    Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017
    Crusher (including duster) 13 * 1 Jul 2017
    Dryers:
        Used in carbonising 13 * 1 Jul 2017
        Used in scouring 18 * 1 Jul 2017
    Dust extraction plant 15 * 1 Jul 2017
    Grease separators 15 * 1 Jul 2017
    High density press 15 * 1 Jul 2017
    Scour machine 15 * 1 Jul 2017
    Waste treatment system 10 * 1 Jul 2017

[42] Table A, industry category MANUFACTURING (11110 to 25990) after sub-category Log sawmilling and timber dressing (14110 to 14130)

Insert

Other wood product manufacturing
(14910 to 14990)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Clothes peg manufacturing plant (wood) 13 1/3 1 Jan 2001
Case-making plant 13 1/3 1 Jan 2001
Cork manufacturers' plant 10 1 Jan 2001
Frame (picture) manufacturing plant 13 1/3 1 Jan 2001
Joinery plant 13 1/3 1 Jan 2001
Moulding machinery (wood) 13 1/3 1 Jan 2001
Wood working plant 13 1/3 1 Jan 2001

[43] Table A, industry category MANUFACTURING (11110 to 25990) after sub-category Reconstituted wood product manufacturing (14940)

Omit

Other wood product manufacturing
(14910 to 14990)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Clothes peg manufacturing plant (wood) 13 1/3 1 Jan 2001
Case-making plant 13 1/3 1 Jan 2001
Cork manufacturers' plant 10 1 Jan 2001
Frame (picture) manufacturing plant 13 1/3 1 Jan 2001
Joinery plant 13 1/3 1 Jan 2001
Moulding machinery (wood) 13 1/3 1 Jan 2001
Wood working plant 13 1/3 1 Jan 2001

[44] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Sanitary paper product manufacturing (15240)

Omit

    Control system and monitoring assets (including programmable logic controllers, variable speed drives, instruments and sensors) 10 * 1 Jul 2013

Substitute

    Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) 10 * 1 Jul 2013

[45] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Printing support services (16120)

Omit

    Conventional flexographic plate making assets (including combination units, dryers, post exposure units, ultra violet (UV) light exposure units and washout units) 7 * 1 Jan 2006

Substitute

    Conventional flexographic plate making assets (including combination units, dryers, post exposure units, UV light exposure units and washout units) 7 * 1 Jan 2006

[46] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Industrial gas manufacturing (18110)

Omit

        Extraction fans for waste CO2 10 * 1 Jul 2011

Substitute

        Extraction fans for waste carbon dioxide (CO2) 10 * 1 Jul 2011

[47] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Industrial gas manufacturing (18110)

Omit

        Liquid CO2 storage assets:

Substitute

        Liquid carbon dioxide (CO2) storage assets:

[48] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Industrial gas manufacturing (18110)

Omit

        Liquid CO2 pumps 15 * 1 Jul 2011

Substitute

        Liquid carbon dioxide (CO2) pumps 15 * 1 Jul 2011

[49] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310)

Omit

        Carbon dioxide absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013

Substitute

        Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013

[50] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310)

Omit

        Chemical storage tanks:
            Polyethylene 12 * 1 Jul 2013

Substitute

        Chemical storage tanks:
            Polyethylene (PE) 12 * 1 Jul 2013

[51] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310)

Omit

            Water storage tanks:
            Polyethylene 15 * 1 Jul 2013

Substitute

            Water storage tanks:
            Polyethylene (PE) 15 * 1 Jul 2013

[52] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310)

Omit

            Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012

Substitute

            Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012

[53] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310)

Omit

            Chemical tanks (including clean in place tanks):

Substitute

            Chemical tanks (including clean-in-place (CIP) tanks):

[54] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Rigid and semi rigid polymer product manufacturing (19120)

Omit

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 )

Substitute

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 (VSDs))

[55] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Rigid and semi rigid polymer product manufacturing (19120)

Omit

    Foamed polyethylene or extruded polystyrene extruder dies 10 * 1 Jul 2016

Substitute

    Foamed polyethylene (PE) or extruded polystyrene extruder dies 10 * 1 Jul 2016

[56] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Rigid and semi rigid polymer product manufacturing (19120)

Omit

    Foamed polyethylene or extruded polystyrene extruders 10 * 1 Jul 2016

Substitute

    Foamed polyethylene (PE) or extruded polystyrene extruders 10 * 1 Jul 2016

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

Insert

Non-metallic mineral product manufacturing
(20100 to 20900)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Monumental masons' plant 13 1/3 1 Jan 2001
Slate works plant 20 1 Jan 2001

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

Omit

            Others including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling 15 * 1 Jul 2009

Substitute

            Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling) 15 * 1 Jul 2009

[59] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Non-metallic mineral product manufacturing (20210 to 20900)

Omit

Non-metallic mineral product manufacturing
(20210 to 20900)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Monumental masons' plant 13 1/3 1 Jan 2001
Slate works plant 20 1 Jan 2001

[60] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Ready-mixed concrete manufacturing (20330)

Omit

    Polyethylene water tanks 8 * 1 Jul 2014

Substitute

    Polyethylene (PE) water tanks 8 * 1 Jul 2014

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

Omit

    Closed circuit television (CCTV) system 3 * 1 Jul 2010
    Coil cars including hydraulic sliding floor plates 13 * 1 Jul 2010

Substitute

    CCTV system 3 * 1 Jul 2010
    Coil cars (including hydraulic sliding floor plates) 13 * 1 Jul 2010

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

Omit

        Uninterruptible power supplies 5 * 1 Jul 2010

Substitute

        Uninterruptible power supplies (UPS) 5 * 1 Jul 2010

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

Omit

    Stacks including flare off stacks (incorporating burners and derricks) 20 * 1 Jul 2010

Substitute

    Stacks (including flare off stacks (incorporating burners and derricks)) 20 * 1 Jul 2010

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

Omit

        Weighbridges incorporating load cells 20 * 1 Jul 2010

Substitute

        Weighbridges (incorporating load cells) 20 * 1 Jul 2010

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

Omit

        Pumps including slurry disposal pumps 15 * 1 Jul 2010

Substitute

        Pumps (including slurry disposal pumps) 15 * 1 Jul 2010

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

Omit

        Hot cars incorporating locomotive, wagon, tray and bogies 15 * 1 Jul 2009

Substitute

        Hot cars (incorporating locomotive, wagon, tray and bogies) 15 * 1 Jul 2009

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

Omit

        Cooling towers incorporating fans, motors, access platforms and stairs 25 * 1 Jul 2009

Substitute

        Cooling towers (incorporating fans, motors, access platforms and stairs) 25 * 1 Jul 2009

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

Omit

    Down coiler assets including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives) 15 * 1 Jul 2010

Substitute

    Down coiler assets (including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives)) 15 * 1 Jul 2010

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

Omit

        Slurry tanks incorporating agitators 15 * 1 Jul 2010

Substitute

        Slurry tanks (incorporating agitators) 15 * 1 Jul 2010

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

Omit

    Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics 20 * 1 Jul 2010

Substitute

    Walking beam cooling beds (incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics) 20 * 1 Jul 2010

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

Omit

    De burring machines incorporating fixed drives 15 * 1 Jul 2010

Substitute

    De-burring machines (incorporating fixed drives) 15 * 1 Jul 2010

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

Omit

    Up enders including hydraulics 17 * 1 Jul 2010

Substitute

    Up-enders (including hydraulics) 17 * 1 Jul 2010

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

Omit

    Shears incorporating motors and drives 17 * 1 Jul 2010

Substitute

    Shears (incorporating motors and drives) 17 * 1 Jul 2010

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

Omit

        Coil transfer arms incorporating motors, gearboxes and drive shafts 15 * 1 Jul 2011
        End spades 20 * 1 Jul 2011
        Gas temper furnaces 20 * 1 Jul 2011
        Induction heaters 20 * 1 Jul 2011
        Noise reduction enclosures 30 * 1 Jul 2011
        Presses 20 * 1 Jul 2011
        Quench systems incorporating heat exchangers, transfer arms, tanks, pipes and pumps 20 * 1 Jul 2011
        Shears 20 * 1 Jul 2011
        Tooling 15 * 1 Jul 2011
        Transfer systems incorporating flat bed transfer table 30 * 1 Jul 2011

Substitute

        Coil transfer arms (incorporating motors, gearboxes and drive shafts) 15 * 1 Jul 2011
        End spades 20 * 1 Jul 2011
        Gas temper furnaces 20 * 1 Jul 2011
        Induction heaters 20 * 1 Jul 2011
        Noise reduction enclosures 30 * 1 Jul 2011
        Presses 20 * 1 Jul 2011
        Quench systems (incorporating heat exchangers, transfer arms, tanks, pipes and pumps) 20 * 1 Jul 2011
        Shears 20 * 1 Jul 2011
        Tooling 15 * 1 Jul 2011
        Transfer systems (incorporating flat bed transfer table) 30 * 1 Jul 2011

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

Omit

    Acid and alkaline cleaning baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011

Substitute

    Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011

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

Omit

    Electro plating baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011
    Pickling tanks including scrubbing units and rolls and electrical grids 13 * 1 Jul 2011
    Preheat furnaces 20 * 1 Jul 2011
    Recoilers, bridles and uncoilers 15 * 1 Jul 2011
    Rinse tanks 15 * 1 Jul 2011
    Side trimmers 15 * 1 Jul 2011
    Temper mills 20 * 1 Jul 2011
    Tension control system including steering 10 * 1 Jul 2011

Substitute

    Electro plating baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011
    Pickling tanks (including scrubbing units and rolls and electrical grids) 13 * 1 Jul 2011
    Preheat furnaces 20 * 1 Jul 2011
    Recoilers, bridles and uncoilers 15 * 1 Jul 2011
    Rinse tanks 15 * 1 Jul 2011
    Side trimmers 15 * 1 Jul 2011
    Temper mills 20 * 1 Jul 2011
    Tension control system (including steering) 10 * 1 Jul 2011

[77] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290)

Omit

        PLCs 10 * 1 Jul 2012
        Potentiometers 5 * 1 Jul 2012
        Variable speed drives 10 * 1 Jul 2012
    Control systems including roll former control systems (incorporating end coders), de-coiler/un-coiler control systems and snubber control systems 10 * 1 Jul 2012

Substitute

        Programmable logic controllers (PLCs) 10 * 1 Jul 2012
        Potentiometers 5 * 1 Jul 2012
        Variable speed drives (VSDs) 10 * 1 Jul 2012
    Control systems (including roll former control systems (incorporating end coders), de-coiler/un-coiler control systems and snubber control systems) 10 * 1 Jul 2012

[78] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110)

Omit

        Power supply assets including generators - use any relevant determinations made for Power supply assets in Table B

Substitute

        Power supply assets (including generators) - use any relevant determinations made for Power supply assets in Table B

[79] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110)

Omit

            Gas storage tanks (including argon, CNG and nitrogen gas storage tanks) 30 * 1 Jul 2011

Substitute

            Gas storage tanks (including argon, compressed natural gas (CNG) and nitrogen gas storage tanks) 30 * 1 Jul 2011

[80] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110)

Omit

        Water demineralising plant assets including containers, pipework, pumps and reverse osmosis assets 15 * 1 Jul 2011

Substitute

        Water demineralising plant assets (including containers, pipework, pumps and reverse osmosis assets) 15 * 1 Jul 2011

[81] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110)

Omit

            Chassis rail processing machines incorporating drilling and profiling 20 * 1 Jul 2011

Substitute

            Chassis rail processing machines (incorporating drilling and profiling) 20 * 1 Jul 2011

[82] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110)

Omit

            Urea dispensing systems incorporating intermediate bulk containers, hose reels, meters and pumps 10 * 1 Jul 2011
        Headlight aiming equipment 10 * 1 Jul 2011
        Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011
        Wheel alignment assets:
            Wheel alignment lasers 4 * 1 Jul 2011
            Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors 15 * 1 Jul 2011

Substitute

            Urea dispensing systems (incorporating intermediate bulk containers, hose reels, meters and pumps) 10 * 1 Jul 2011
        Headlight aiming equipment 10 * 1 Jul 2011
        Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011
        Wheel alignment assets:
            Wheel alignment lasers 4 * 1 Jul 2011
            Wheel alignment systems (incorporating alignment machines housing computer hardware and software, probes and sensors) 15 * 1 Jul 2011

[83] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110)

Omit

        Coil loaders including hydraulic carts, lift tables and platforms 15 * 1 Jul 2012

Substitute

        Coil loaders (including hydraulic carts, lift tables and platforms) 15 * 1 Jul 2012

[84] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110)

Omit

            Automated nut runner and fastening systems incorporating cables and controllers, and including bolt torquing robots 10 * 1 Jul 2012

Substitute

            Automated nut runner and fastening systems (incorporating cables and controllers, and including bolt torquing robots) 10 * 1 Jul 2012

[85] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400), Power generators, Co-generation

Omit

            Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002

Substitute

            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002

[86] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Combined cycle

Omit

            Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002

Substitute

            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002

[87] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Diesel or gas engine

Omit

            Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002

Substitute

            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002

[88] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Gas turbine

Omit

            Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002

Substitute

            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002

[89] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Hydro-electric

Omit

            Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002

Substitute

            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002

[90] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Thermal

Omit

            Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002

Substitute

            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002

[91] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Gas supply (27000)

Omit

        PVC pipelines 30 *# 1 Jul 2002

Substitute

        Polyvinylchloride (PVC) pipelines 30 *# 1 Jul 2002

[92] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Water supply (28110)

Omit

    Chlorine analysers, mini labs, PH meters, turbidity analysers and meters 7 * 1 Jan 2005

Substitute

    Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005

[93] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Water supply (28110)

Omit

    Variable speed drives 15 * 1 Jan 2005

Substitute

    Variable speed drives (VSDs) 15 * 1 Jan 2005

[94] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Sewerage and drainage services (28120)

Omit

    Chlorine residual analysers and PH meters 7 * 1 Jan 2005

Substitute

    Chlorine residual analysers and pH meters 7 * 1 Jan 2005

[95] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Sewerage and drainage services (28120)

Omit

    Variable speed drives 15 * 1 Jan 2005

Substitute

    Variable speed drives (VSDs) 15 * 1 Jan 2005

[96] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Solid waste collection services (29110)

Omit

Washing assets including pressure washers 4 * 1 Jul 2015

Substitute

Washing assets (including pressure washers) 4 * 1 Jul 2015

[97] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Waste treatment and disposal services (29210)

Omit

        Extraction assets including wells, laterals and headers, and condensate systems 8 * 1 Jul 2015

Substitute

        Extraction assets (including wells, laterals and headers, and condensate systems) 8 * 1 Jul 2015

[98] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Waste treatment and disposal services (29210)

Omit

        Flare skid assets generally including blowers, monitoring systems and flame arresters, but excluding flare stacks 71/2 * 1 Jul 2015

Substitute

        Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 71/2 * 1 Jul 2015

[99] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Waste remediation and materials recovery services (29220)

Omit

        Conveyors generally (incorporating belt, drive, motors and supporting structure) including walking floor conveyors 9 * 1 Jul 2014

Substitute

        Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9 * 1 Jul 2014

[100] Table A, industry category Construction (30110 to 32990)

Omit

Surveying assets including levels - see Table A Surveying and mapping services (69220)

Substitute

Surveying assets (including levels) - see Table A Surveying and mapping services (69220)

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

Omit

    Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010

Substitute

    Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010

[102] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Motor vehicle tyre or tube retailing (39220)

Omit

Air tools including ratchet guns 2 * 1 Jul 2011

Substitute

Air tools (including ratchet guns) 2 * 1 Jul 2011

[103] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Motor vehicle tyre or tube retailing (39220)

Omit

        Polyethylene 15 * 1 Jul 2011

Substitute

        Polyethylene (PE) 15 * 1 Jul 2011

[104] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Motor vehicle tyre or tube retailing (39220)

Omit

Wheel lifters incorporating tyre spreaders 8 * 1 Jul 2011

Substitute

Wheel lifters (incorporating tyre spreaders) 8 * 1 Jul 2011

[105] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Fuel retailing (40000)

Omit

    Coffee making machines including espresso and drip filter type machines 5 * 1 Jul 2010
    Counters - freestanding 10 * 1 Jul 2010
    Display shelving and racking 10 * 1 Jul 2010
    Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010
    Hot food display assets including bain maries 10 * 1 Jul 2010

Substitute

    Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2010
    Counters - freestanding 10 * 1 Jul 2010
    Display shelving and racking 10 * 1 Jul 2010
    Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010
    Hot food display assets (including bain maries) 10 * 1 Jul 2010

[106] Table A, industry category ACCOMMODATION AND FOOD SERVICES (46100 to 53090) , sub-category Accommodation (44000)

Omit

Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment) 5 * 1 Jul 2005

Substitute

Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment)) 5 * 1 Jul 2005

[107] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Tramway and light rail passenger transport services (46220)

Omit

        Automatic vehicle monitoring tram borne equipment including transponders 10 * 1 Jul 2010

Substitute

        Automatic vehicle monitoring tram borne equipment (including transponders) 10 * 1 Jul 2010

[108] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Rail freight and passenger transport services (47100 to 47200)

Omit

            Control systems including commutators 10 * 1 Jul 2010

Substitute

            Control systems (including commutators) 10 * 1 Jul 2010

[109] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Rail freight and passenger transport services (47100 to 47200)

Omit

            Uninterruptible power supply systems 5 * 1 Jul 2010

Substitute

            Uninterruptible power supply (UPS) systems 5 * 1 Jul 2010

[110] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Water transport and support services (48100 to 48200 and 52110 to 52190)

Omit

    Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, global positioning systems [GPS], radar systems and marine radios) 5 * 1 Jul 2009

Substitute

    Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, GPS, radar systems and marine radios) 5 * 1 Jul 2009

[111] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Water transport and support services (48100 to 48200 and 52110 to 52190)

Omit

        Control system assets - PLCs and hardware 10 * 1 Jul 2002

Substitute

        Control system assets - programmable logic controllers (PLCs) and hardware 10 * 1 Jul 2002

[112] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Scenic and sightseeing transport (50100 to 50290)

Omit

    Cabins including carriers 25 * 1 Jul 2009

Substitute

    Cabins (including carriers) 25 * 1 Jul 2009

[113] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Scenic and sightseeing transport (50100 to 50290)

Omit

    Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives and tensioning systems) 15 * 1 Jul 2009

Substitute

    Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009

[114] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Scenic and sightseeing transport (50100 to 50290)

Omit

    Transportation systems incorporating drives and belts 3 * 1 Jul 2009
Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas including double, triple and quad chair lifts, T-bar, poma and surface lifts:
    Chair head grips 15 * 1 Jul 2009
    Chairs, T-bars and pomas 25 * 1 Jul 2009
    Communication assets:
        Communications cables - above ground 10 * 1 Jul 2009
        Communications cables - under ground 25 * 1 Jul 2009
        Radios and telephone systems 5 * 1 Jul 2009
    Covered moving walkways including covered walkways and carpets 10 * 1 Jul 2009

Substitute

    Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009
Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts):
    Chair head grips 15 * 1 Jul 2009
    Chairs, T-bars and pomas 25 * 1 Jul 2009
    Communication assets:
        Communications cables - above ground 10 * 1 Jul 2009
        Communications cables - under ground 25 * 1 Jul 2009
        Radios and telephone systems 5 * 1 Jul 2009
    Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009

[115] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Motion picture and video activities (55110 to 55140), Post production sound assets

Omit

    Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3 * 1 Jan 2006

Substitute

    Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3 * 1 Jan 2006

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

Omit

    Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2 * 1 Jan 2006

Substitute

    Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2 * 1 Jan 2006

[117] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Radio broadcasting (56100)

Omit

    PC based assets (including, delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012

Substitute

    Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012

[118] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Radio broadcasting (56100)

Omit

    Telephone screening systems and other PC based telephone systems (excluding software) 6 * 1 Jul 2012

Substitute

    Telephone screening systems and other personal computer based telephone systems (excluding software) 6 * 1 Jul 2012

[119] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Television broadcasting (56210 to 56220)

Omit

Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini disc players and recorders) 5 * 1 Jul 2005

Substitute

Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5 * 1 Jul 2005

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

Omit

    Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter

Substitute

    Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter)

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

Insert

Electronic information storage services
(59220)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15 * 1 Jul 2017
Data centre control systems - see Table B control systems and control system assets
Data centre cooling assets:
    Chillers 15 * 1 Jul 2017
    Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10 * 1 Jul 2017
    Computer room air handling (CRAH) units (including chilled water systems) 15 * 1 Jul 2017
    Cooling towers 10 * 1 Jul 2017
    Humidifier assets:
        Others (including ultrasonic humidifiers) 10 * 1 Jul 2017
        Steam humidifiers (including steam generators) 5 * 1 Jul 2017
    Rear door heat exchangers (RDHx) 15 * 1 Jul 2017
    Row-based cooling units assets:
        Others (including direct expansion (DX) cooling system units) 10 * 1 Jul 2017
        Water-chilled 15 * 1 Jul 2017
    Water buffer tanks 20 * 1 Jul 2017
Diesel rotary uninterruptible power supply (DRUPS) 22 * 1 Jul 2017
Fire protection and suppression systems assets - see Table B Fire control and alarm assets
Generators - see Table B Power supply assets: Emergency or standby
Leak detection systems 10 * 1 Jul 2017
Load banks 15 * 1 Jul 2017
Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported) 10 * 1 Jul 2017
Rack based power rails (including rack based power distribution unit (PDU)) 10 * 1 Jul 2017
Racks 10 * 1 Jul 2017
Raised floors 25 * 1 Jul 2017
Rectifiers 12 * 1 Jul 2017
Static transfer switches (STS) 12 * 1 Jul 2017
Switchboards - see Table B Switchboards
Security and monitoring systems assets - see Table B Security and monitoring assets
Uninterruptible power supply (UPS) systems (excluding batteries) 12 * 1 Jul 2017
Uninterruptible power supply (UPS) systems batteries 5 * 1 Jul 2017

[122] 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)

Omit

    Digital video display (DVD) players 5 * 1 Jan 2006

Substitute

    DVD players 5 * 1 Jan 2006

[123] 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)

Omit

    Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 5 * 1 Jan 2006

Substitute

    Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5 * 1 Jan 2006

[124] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110)

Omit

    Digital video display (DVD) players 5 * 1 Jul 2004

Substitute

    DVD players 5 * 1 Jul 2004

[125] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110)

Omit

    Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 7 * 1 Jul 2004

Substitute

    Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004

[126] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110)

Omit

        AC variable speed drives 10 * 1 Jul 2004

Substitute

        AC variable speed drives (VSDs) 10 * 1 Jul 2004

[127] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110)

Omit

    Closed circuit television systems:

Substitute

    CCTV systems:

[128] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) , sub-category Scientific research services (69100)

Omit

    PH meters 7 * 1 Jul 2014

Substitute

    pH meters 7 * 1 Jul 2014

[129] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) , sub-category Veterinary services (69700)

Omit

        Fibreglass, plastic and polyethylene cages 10 * 1 Jan 2004
        Stainless steel cages 20 * 1 Jan 2004
    Animal patient monitoring assets (including blood pressure monitors, CO2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004

Substitute

        Fibreglass, plastic and polyethylene (PE) cages 10 * 1 Jan 2004
        Stainless steel cages 20 * 1 Jan 2004
    Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO2) end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004

[130] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) , sub-category Hospitals (84010 to 84020)

Omit

        ECGs (electrocardiographs) 7 * 1 Jan 2003

Substitute

        ECGs 7 * 1 Jan 2003

[131] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) after sub-category Hospitals (84010 to 84020)

Insert

Specialist medical services n.e.c
(85129)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Neurologists' assets:
    Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003
    Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003
Thoracic physicians' assets:
    Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003
    Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003
    Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003
    Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003
    Spirometers 7 * 1 Jul 2003
    Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO2) monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003
Pathology and diagnostic imaging services
(85201, 85202, 85203 and 85209)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Pathologists' assets:
    Batch slide stainer 6 * 1 Jan 2002
    Bio hazard chambers 10 * 1 Jan 2002
    Centrifuges 5 * 1 Jan 2002
    Incubators 6 * 1 Jan 2002
    Laboratory analysers 5 * 1 Jan 2002
    Microscopes 10 * 1 Jan 2002
    Rotary microtomes 6 * 1 Jan 2002
    Tissue embedding systems 6 * 1 Jan 2002
    Tissue processors 6 * 1 Jan 2002
Radiologists' diagnostic imaging assets:
    Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002
    Computed radiography (CR) digitisers 4 * 1 Jul 2002
    Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002
    Film digitisers 4 * 1 Jul 2002
    Fluoroscopy assets (excluding direct radiography assets):
        Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002
        Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002
        Image intensifiers 7 * 1 Jul 2002
        Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002
    Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002
    Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002
    Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002
    Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002
    Patient archival and communication systems (PACS) 4 * 1 Jul 2002
    Processing assets:
        Daylight imaging processors 9 * 1 Jul 2002
        Dry laser imaging processors 8 * 1 Jul 2002
        Wet laser imaging processors 10 * 1 Jul 2002
    Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002
    Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002
    X-ray assets (excluding direct radiography assets):
        Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002
        Image intensifier 7 * 1 Jul 2002
        Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002

[132] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) , sub-category Dental services (85310)

Omit

        Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding OPG systems) 15 * 1 Jul 2003

Substitute

        Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) 15 * 1 Jul 2003

[133] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) after sub-category Optometry and optical dispensing (85320)

Omit

Pathologist and other pathology services
(85202 and 85209)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Pathologists' assets:
    Batch slide stainer 6 * 1 Jan 2002
    Bio hazard chambers 10 * 1 Jan 2002
    Centrifuges 5 * 1 Jan 2002
    Incubators 6 * 1 Jan 2002
    Laboratory analysers 5 * 1 Jan 2002
    Microscopes 10 * 1 Jan 2002
    Rotary microtomes 6 * 1 Jan 2002
    Tissue embedding systems 6 * 1 Jan 2002
    Tissue processors 6 * 1 Jan 2002

[134] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) after sub-category Podiatry services (85399)

Omit

Radiology and diagnostic imaging services
(85201, 85203 and 85209)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Radiologists' diagnostic imaging assets:
    Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002
    Computed radiography (CR) digitisers 4 * 1 Jul 2002
    Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002
    Film digitisers 4 * 1 Jul 2002
    Fluoroscopy assets (excluding direct radiography assets):
        Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002
        Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002
        Image intensifiers 7 * 1 Jul 2002
        Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002
    Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002
    Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002
    Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002
    Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002
    Patient archival and communication systems (PACS) 4 * 1 Jul 2002
    Processing assets:
        Daylight imaging processors 9 * 1 Jul 2002
        Dry laser imaging processors 8 * 1 Jul 2002
        Wet laser imaging processors 10 * 1 Jul 2002
    Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002
    Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002
    X-ray assets (excluding direct radiography assets):
        Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002
        Image intensifier 7 * 1 Jul 2002
        Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002
Specialist medical services n.e.c
(85129)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Neurologists' assets:
    Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003
    Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003
Thoracic physicians' assets:
    Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003
    Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003
    Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003
    Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003
    Spirometers 7 * 1 Jul 2003
    Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003

[135] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099) , sub-category Sport and recreation services (91121 to 91390)

Omit

        Juke boxes (compact disc ) 10 * 1 Jul 2001

Substitute

        Juke boxes (CD) 10 * 1 Jul 2001

[136] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive repair and maintenance (94110 to 94199)

Omit

    Air tools including ratchet guns 2 * 1 Jul 2011

Substitute

    Air tools (including ratchet guns) 2 * 1 Jul 2011

[137] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive repair and maintenance (94110 to 94199)

Omit

            Polyethylene 15 * 1 Jul 2011

Substitute

            Polyethylene (PE) 15 * 1 Jul 2011

[138] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive repair and maintenance (94110 to 94199)

Omit

            Polyethylene pallets 5 * 1 Jul 2011
            Rubber 3 * 1 Jul 2011
        Distribution lines:
            Polyethylene 5 * 1 Jul 2011

Substitute

            Polyethylene (PE) pallets 5 * 1 Jul 2011
            Rubber 3 * 1 Jul 2011
        Distribution lines:
            Polyethylene (PE) 5 * 1 Jul 2011

[139] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive body, paint and interior repair n.e.c. (94129)

Omit

    Activation and entry station assets including bay controllers, pay station assets and bank note change machines 10 * 1 Jul 2009
    Automatic car wash assets including rollover and tunnel washes:
        Friction washer system assets including gantry, rails and arches and driers 10 * 1 Jul 2009
        Touch free pressure washer system assets including gantry, rails and arches and driers 10 * 1 Jul 2009

Substitute

    Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009
    Automatic car wash assets (including rollover and tunnel washes):
        Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009
        Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009

[140] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive body, paint and interior repair n.e.c. (94129)

Omit

            Filter system assets including reverse osmosis 10 * 1 Jul 2009

Substitute

            Filter system assets (including reverse osmosis) 10 * 1 Jul 2009

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

Omit

            Welders (including arc, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015

Substitute

            Welders (including ARC, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015

[142] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Laundry and dry cleaning services (95310)

Omit

        Ozone generators and ultra violet sterilisers 7 * 1 Jul 2011

Substitute

        Ozone generators and UV sterilisers 7 * 1 Jul 2011

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

Omit

Mini lab 10 1 Jan 2001
Photo engraving plant:
    Automatic (dark room) cameras 10 1 Jan 2001
    General plant 20 1 Jan 2001
    Powderless etching machines 10 1 Jan 2001
    Power operated proofing presses 13 1/3 1 Jan 2001
Photo lab (one-hour service) 10 1 Jan 2001

Substitute

Binding assets:
    Binders 7 * 1 Jul 2017
    Building-in machines 15 * 1 Jul 2017
    Casemakers 8 * 1 Jul 2017
    Casing-in machines 7 * 1 Jul 2017
    Comb binders (including ring wire binders and spiral binders) 5 * 1 Jul 2017
    Cutting machines (guillotines) 10 * 1 Jul 2017
    Die cutting machines 15 * 1 Jul 2017
    Folding machines 10 * 1 Jul 2017
    Glue binders 6 * 1 Jul 2017
    Hole punching machines 7 * 1 Jul 2017
    Sewing machines 5 * 1 Jul 2017
    Stich liners 5 * 1 Jul 2017
Finishing assets:
    Laminators:
        Cold 10 * 1 Jul 2017
        Heat assisted 7 * 1 Jul 2017
        Vacuum press 23 * 1 Jul 2017
    UV coaters 7 * 1 Jul 2017
Framing assets:
    Automatic measuring stops 10 * 1 Jul 2017
    Board and glass wall cutters 12 * 1 Jul 2017
    Dust extractors 10 * 1 Jul 2017
    Mat cutters 10 * 1 Jul 2017
    Mitre guillotines 25 * 1 Jul 2017
    Mitre saws 10 * 1 Jul 2017
    Trimmers 15 * 1 Jul 2017
    Underpinners 15 * 1 Jul 2017
    Vinyl cutters 5 * 1 Jul 2017
Printing assets:
    Colour matching booths 10 * 1 Jul 2017
    Digital minilabs:
        Dry:
            Commercial 5 * 1 Jul 2017
            Compact 3 * 1 Jul 2017
        Wet 10 * 1 Jul 2017
    Digital presses 5 * 1 Jul 2017
    Film processers 10 * 1 Jul 2017
    Heat presses:
        Automatic, manual, mug and multipurpose 4 * 1 Jul 2017
        Large format flatbed 6 * 1 Jul 2017
    ID card printers 10 * 1 Jul 2017
    Kiosks 5 * 1 Jul 2017
    Large format flatbed digital printers 5 * 1 Jul 2017
    Laser cutters (incorporating laser printing):
        Desktop 3 * 1 Jul 2017
        Floor mounted 7 * 1 Jul 2017
    Photo calibration monitors 8 * 1 Jul 2017
    Photo scanners (including photo and film scanners) 9 * 1 Jul 2017
    Roll to roll printers 15 * 1 Jul 2017
    Textile printers (including direct to fabric printers and direct to garment printers) 5 * 1 Jul 2017
    Wide format printers:
        Dye sublimation (including desktop) 5 * 1 Jul 2017
        Solvent 4 * 1 Jul 2017
        Specialist photo 6 * 1 Jul 2017

[144] Heading to Table B

Omit
Table B as at 1 July 2016

Substitute
Table B as at 1 July 2017

[145] Table B, items beginning with C

Omit

    Desktop computers (including personal computers (PCs)) 4 * 1 Jul 2016

Substitute

    Desktop computers (including personal computers) 4 * 1 Jul 2016

[146] Table B, items beginning with C

Omit

Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives) 10 * 1 Jul 2015

Substitute

Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) 10 * 1 Jul 2015

[147] Table B, items beginning with F

Omit

        AC variable speed drives 10 * 1 Jul 2004

Substitute

        AC variable speed drives (VSDs) 10 * 1 Jul 2004

[148] Table B, items beginning with F

Omit

Fogging machines (insecticide), including cold foggers and thermal foggers :

Substitute

Fogging machines (insecticide, including cold foggers and thermal foggers):

[149] Table B, items beginning with P

Omit

Packaging machines:
    Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009
    Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009
    Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009
    Inspection equipment including checkweighers, metal detectors, counting machines etc 10 * 1 Jul 2009
    Multihead and singlehead weighers 10 * 1 Jul 2009
    Palletisers and depalletisers 12 * 1 Jul 2009
    Product identification labellers including decorating, applicators and coding machines 8 * 1 Jul 2009
    Robotic pick and place packaging machines 10 * 1 Jul 2009
    Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 10 * 1 Jul 2009

Substitute

Packaging machines:
    Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009
    Bag sewers 7 * 1 Jul 2017
    Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009
    Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009
    Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2009
    Multihead and singlehead weighers 10 * 1 Jul 2009
    Palletisers and depalletisers 12 * 1 Jul 2009
    Product identification labellers (including decorating, applicators and coding machines) 8 * 1 Jul 2009
    Robotic pick and place packaging machines 10 * 1 Jul 2009
    Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017

[150] Table B, items beginning with S

Omit

    Closed circuit television systems:

Substitute

    CCTV systems:



Dated 6 June 2017

Liem Le
Assistant Commissioner, Public Groups and International


Registration Number: F2017L00746

Registration Date: 26 June 2017

Effective Life 2017/1 - Explanatory statement