Taxation Ruling

TR 2020/3

Income tax: effective life of depreciating assets (applicable from 1 July 2020)

  • Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
    This document has been Withdrawn.
    View the Withdrawal notice for this document.
    This Ruling, which applies from 1 July 2020, replaces TR 2019/5 (see paragraph 5 of this Ruling for further details).

Electricity, gas, water and waste services - (26110 to 29220)

ELECTRICITY, GAS, WATER AND WASTE SERVICES
(26110 to 29220)
Electricity supply
(26110 to 26400)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Electricity distribution:
    Control, monitoring, communications and protection systems 10     *     1 Jan 2002
    Customer meters (incorporating load and time switches if fitted) 25     *     1 Jan 2002
    Customer service mains or cable, above ground 40     *     1 Jan 2002
    Customer service mains or cable, underground 50     *     1 Jan 2002
    Distribution lines:
        Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45     *     1 Jan 2002
        Combination of above ground and underground 47 ½     *     1 Jan 2002
        Underground (incorporating cables, fittings and ground pad mounted transformers) 50     *     1 Jan 2002
    Distribution substations/transformers, pole or ground pad mounted 40     *     1 Jan 2002
    Distribution zone substations (excluding control, monitoring, communications and protection systems) 40     *     1 Jan 2002
    Nightwatchman's lights 15     *     1 Jan 2002
    Street lights 15     *     1 Jan 2002
Electricity generation:
    Ash and dust handling and disposal:
        Ash dams 20     *     1 Jan 2002
        Ash slurry systems 15     *     1 Jan 2002
        Conveyors 30     *     1 Jan 2002
        Crushers 15     *     1 Jan 2002
        On-site storage silos, concrete or steel 30     *     1 Jan 2002
    Fuel supply and handling:
        On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30     *     1 Jan 2002
        On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30     *     1 Jan 2002
        Solid fuels:
            Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30     *     1 Jan 2002
            Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30     *     1 Jan 2002
            On-site coal storage assets (including stacking and reclaiming assets) 30     *     1 Jan 2002
            On-site storage silos, concrete or steel 30     *     1 Jan 2002
            Quality control assets (including coal sampling assets and secondary crushers) 30     *     1 Jan 2002
    Power generators:
        Co-generation:
            Condensing and feed heating assets 30     *     1 Jan 2002
            Control and monitoring system 15     *     1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15     *     1 Jan 2002
            Gas turbine generators 30     *     1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Heat recovery steam generators 30     *     1 Jan 2002
            Miscellaneous assets 30     *     1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30     *     1 Jan 2002
            On-site switchyards with gas insulated switchgear 30     *     1 Jan 2002
            Reciprocating engines, diesel fired 20     *     1 Jan 2002
            Reciprocating engines, gas spark ignition 20     *     1 Jan 2002
            Station and auxiliary electrical systems within the power station 30     *     1 Jan 2002
            Steam turbine generators 30     *     1 Jan 2002
        Combined cycle:
            Condensing and feed heating assets 30     *     1 Jan 2002
            Control and monitoring systems 15     *     1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15     *     1 Jan 2002
            Gas turbine generators 30     *     1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Heat recovery steam generators 30     *     1 Jan 2002
            Miscellaneous assets 30     *     1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30     *     1 Jan 2002
            On-site switchyards with gas insulated switchgear 30     *     1 Jan 2002
            Station and auxiliary electrical systems within the power station 30     *     1 Jan 2002
            Steam turbine generators 30     *     1 Jan 2002
        Diesel or gas engine:
            Control and monitoring systems 15     *     1 Jan 2002
            Diesel reciprocating engines 20     *     1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15     *     1 Jan 2002
            Gas spark ignition reciprocating engines 20     *     1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Miscellaneous assets 30     *     1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30     *     1 Jan 2002
            On-site switchyards with gas insulated switchgear 30     *     1 Jan 2002
            Station and auxiliary electrical systems within the power station 30     *     1 Jan 2002
        Gas turbine:
            Control and monitoring systems 15     *     1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15     *     1 Jan 2002
            Gas turbine generators 30     *     1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Miscellaneous assets 30     *     1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30     *     1 Jan 2002
            On-site switchyards with gas insulated switchgear 30     *     1 Jan 2002
            Station and auxiliary electrical systems within the power station 30     *     1 Jan 2002
        Hydro-electric:
            Control and monitoring system 15     *     1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15     *     1 Jan 2002
            Generator transformers and unit transformers in sub-tropical area 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Hydro turbines and generators 40     *     1 Jan 2002
            Miscellaneous assets 40     *     1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 40     *     1 Jan 2002
            On-site switchyards with gas insulated switchgear 35     *     1 Jan 2002
            Station and auxiliary electrical systems within the power station 40     *     1 Jan 2002
        Solar:
            Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20     *     1 Jul 2011
        Thermal:
            Condensing and feed heating assets 30     *     1 Jan 2002
            Control and monitoring systems 15     *     1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15     *     1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Miscellaneous assets 30     *     1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30     *     1 Jan 2002
            On-site switchyards with gas insulated switchgear 30     *     1 Jan 2002
            Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30     *     1 Jan 2002
            Solid fuel preparation assets (including fuel feeders and milling assets) 30     *     1 Jan 2002
            Station and auxiliary electrical systems within the power station 30     *     1 Jan 2002
            Steam generators 30     *     1 Jan 2002
            Steam turbine generators 30     *     1 Jan 2002
        Wind:
            Generator transformers and unit transformers in sub-tropical areas 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Wind turbines 20     *     1 Jan 2002
    Power station civil and structural works:
        Chimney stacks:
            Concrete surrounds 30     *     1 Jan 2002
            Steel flues 20     *     1 Jan 2002
        Cooling towers (concrete or timber) 30     *     1 Jan 2002
        Cooling water systems (excluding cooling towers and condensing assets) 30     *     1 Jan 2002
        Power station buildings, to the extent that they form an integral part of plant 30     *     1 Jan 2002
    Workshop machinery and tools 20     *     1 Jan 2002
Electricity transmission:
    Control, monitoring, communications and protection systems 12 ½     *     1 Jan 2002
    Power transformers 40     *     1 Jan 2002
    Transmission lines (incorporating conductors, insulators and towers) 47 ½     *     1 Jan 2002
    Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40     *     1 Jan 2002
Gas supply
(27000)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Gas distribution [29] :
    Control systems (excluding computers) 10     *     1 Jul 2002
    Gas meters 15     *     1 Jul 2002
    Low pressure (LP) gas storage holders 40     *#     1 Jul 2002
    Pigging devices 5     *     1 Jul 2002
    Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services):
        Generally 50     *#     1 Jul 2002
        Polyvinylchloride (PVC) pipelines 30     *#     1 Jul 2002
    Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40     *#     1 Jul 2002
Gas transmission [30] :
    Compressor gas turbine (GT) drivers 20     *     1 Jul 2002
    Compressor station assets 30     *#     1 Jul 2002
    Control systems (excluding computers) 10     *     1 Jul 2002
    Gas meters 15     *     1 Jul 2002
    Gas pipeline LNG station assets 30     *#     1 Jul 2002
    Pigging devices 5     *     1 Jul 2002
    Pipelines - transmission, spur or lateral 50     *#     1 Jul 2002
    Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40     *#     1 Jul 2002
    Underground gas storage asset 40     *#     1 Jul 2002
Water supply
(28110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Assets used by irrigation water providers:
    Channel regulators 80     *     1 Jan 2005
    Cranes (including gantries) 40     *     1 Jan 2005
    Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100     *     1 Jan 2005
    Drain inlet 50     *     1 Jan 2005
    Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100     *     1 Jan 2005
    Escapes 50     *     1 Jan 2005
    Flow meters 20     *     1 Jan 2005
    Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator:
        Concrete 50     *     1 Jan 2005
        Earth 80     *     1 Jan 2005
    Measurement flumes 50     *     1 Jan 2005
    Metered outlets:
        Electronic 40     *     1 Jan 2005
        Mechanical 50     *     1 Jan 2005
        Piped 40     *     1 Jan 2005
    Offtakes 80     *     1 Jan 2005
    Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80     *     1 Jan 2005
    Pump inlets 50     *     1 Jan 2005
    Pump sets (incorporating switchboards, starters, motors and pumps) 40     *     1 Jan 2005
    Reservoirs and tanks 80     *     1 Jan 2005
    Valves 40     *     1 Jan 2005
Assets used in water supply:
    Aerators and blowers 20     *     1 Jan 2005
    Cathodic protection systems 20     *     1 Jan 2005
    Chemical dosing pumps 25     *     1 Jan 2005
    Pump sets (incorporating switch boards, starters, motors and pumps) 25     *     1 Jan 2005
    Raw water storage and supply assets:
        Bores 30     *     1 Jan 2005
        Dam or weir intake structures 100     *     1 Jan 2005
        Dams and weirs 100     *     1 Jan 2005
    Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80     *     1 Jan 2005
    Service connections:
        Water meters 20     *     1 Jan 2005
    Valves:
        Generally 30     *     1 Jan 2005
        Pressure reducing valves 25     *     1 Jan 2005
    Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured   from valve to valve that are of the same age and same material (not being in the nature of a repair) 80     *     1 Jan 2005
    Water supply control systems assets:
        Air scour flow meters, level sensors, transmitters and meters 10     *     1 Jan 2005
        Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7     *     1 Jan 2005
        Flow meters 20     *     1 Jan 2005
        Pressure sensors, transmitters and meters 10     *     1 Jan 2005
        Telemetry (including modems and remote transfer units) 10     *     1 Jan 2005
        Variable speed drives (VSDs) 15     *     1 Jan 2005
    Water supply pumping station detention tanks 80     *     1 Jan 2005
    Water treatment assets:
        Balance tanks 80     *     1 Jan 2005
        Bore water treatment assets:
            Aerators and blowers 20     *     1 Jan 2005
            Backwash pumps 25     *     1 Jan 2005
            Batching tanks 80     *     1 Jan 2005
            Clear water tanks 80     *     1 Jan 2005
            Drying beds 50     *     1 Jan 2005
            Filtration tanks 80     *     1 Jan 2005
            Lime pump sets (incorporating switch boards, starters, motors and pumps) 25     *     1 Jan 2005
            Lime silos 50     *     1 Jan 2005
            Reactors 25     *     1 Jan 2005
            Sludge thickeners 50     *     1 Jan 2005
        Chemical blowers 15     *     1 Jan 2005
        Chemical dosing systems 15     *     1 Jan 2005
        Chemical feeders and hoppers 25     *     1 Jan 2005
        Chemical mixers and blenders 25     *     1 Jan 2005
        Chemical storage tanks 30     *     1 Jan 2005
        Clarifiers (incorporating scrapers) 80     *     1 Jan 2005
        Clear water tanks 80     *     1 Jan 2005
        Dissolved air flotation systems 25     *     1 Jan 2005
        Filtration tanks (incorporating scrapers) 80     *     1 Jan 2005
        Flocculation tanks (incorporating scrapers) 80     *     1 Jan 2005
        Inline mixers 15     *     1 Jan 2005
        Penstocks 25     *     1 Jan 2005
        Raw water inlet screening systems 25     *     1 Jan 2005
        Sludge treatment lagoons 50     *     1 Jan 2005
        Wash water holding tanks 80     *     1 Jan 2005
Sewerage and drainage services
(28120)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Chemical dosing pumps 25     *     1 Jan 2005
Dams:
    Lined earth dams 100     *     1 Jan 2005
    Dam covers 20     *     1 Jan 2005
Effluent outfalls:
    Shoreline ocean 100     *     1 Jan 2005
    Extended ocean 100     *     1 Jan 2005
    River or estuary 100     *     1 Jan 2005
Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000)
Pump sets (incorporating switch boards, starters, motors and pumps) 25     *     1 Jan 2005
Sewage pump station assets:
    Detention tanks 80     *     1 Jan 2005
    Overflow screens 25     *     1 Jan 2005
Sewage service connection assets:
    Low pressure pumps 25     *     1 Jan 2005
    Vacuum pumps 25     *     1 Jan 2005
Sewage treatment assets:
    Air filtration systems 20     *     1 Jan 2005
    Air scrubbers 10     *     1 Jan 2005
    Chemical blowers 15     *     1 Jan 2005
    Chemical feeders and hoppers 25     *     1 Jan 2005
    Chemical mixers and blenders 25     *     1 Jan 2005
    Chemical storage tanks 30     *     1 Jan 2005
    Grit removal assets 25     *     1 Jan 2005
    Penstocks 25     *     1 Jan 2005
    Screenings removal assets 25     *     1 Jan 2005
    Sludge processing assets:
        Anaerobic digesters 80     *     1 Jan 2005
        Anaerobic digester gas handling and blowing systems 25     *     1 Jan 2005
        Anaerobic digester heating systems 25     *     1 Jan 2005
        Bio-filters 80     *     1 Jan 2005
        Dissolved air flotation systems 25     *     1 Jan 2005
        Lime disinfection dosing units 25     *     1 Jan 2005
        Sludge dewatering assets:
            Belt presses 15     *     1 Jan 2005
            Centrifuges 20     *     1 Jan 2005
            Screw conveyors 25     *     1 Jan 2005
            Screw presses 20     *     1 Jan 2005
            Sludge driers 20     *     1 Jan 2005
        Sludge heating units 20     *     1 Jan 2005
        Sludge thickening tanks (incorporating scrapers) 80     *     1 Jan 2005
    Treatment assets:
        Primary treatment assets:
            Primary clarifiers (incorporating scrapers) 80     *     1 Jan 2005
            Primary sedimentation lagoons 50     *     1 Jan 2005
            Primary sedimentation tanks (incorporating scrapers and weirs) 80     *     1 Jan 2005
            Scum collection and transfer systems 25     *     1 Jan 2005
        Secondary treatment assets:
            Biological nutrient removal (BNR) assets:
                Aerators and blowers 20     *     1 Jan 2005
                BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80     *     1 Jan 2005
            Mixers 25     *     1 Jan 2005
            Secondary clarifiers (incorporating scrapers) 80     *     1 Jan 2005
            Secondary treatment lagoons 50     *     1 Jan 2005
            Secondary treatment tanks (incorporating scrapers and weirs) 80     *     1 Jan 2005
            Sequenced batch reactors 80     *     1 Jan 2005
            Sludge aerators and blowers 80     *     1 Jan 2005
        Tertiary treatment assets:
            Backwash air blowers 20     *     1 Jan 2005
            Chlorine contact tanks 80     *     1 Jan 2005
            Filtration tanks 80     *     1 Jan 2005
            Reverse osmosis assets:
                Fine screening systems 15     *     1 Jan 2005
                Micro filtration units 15     *     1 Jan 2005
                Reverse osmosis membrane filtration units 10     *     1 Jan 2005
            UV disinfectors 25     *     1 Jan 2005
    Water storage tanks 80     *     1 Jan 2005
Sewerage control systems assets:
    Chlorine residual analysers and pH meters 7     *     1 Jan 2005
    Dissolved oxygen probes, level sensors, transmitters and meters 10     *     1 Jan 2005
    Flow meters 20     *     1 Jan 2005
    Telemetry (including modems and remote transfer units) 10     *     1 Jan 2005
    Variable speed drives (VSDs) 15     *     1 Jan 2005
Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80     *     1 Jan 2005
Valves:
    Generally 25     *     1 Jan 2005
    Pressure reducing valves 30     *     1 Jan 2005
Solid waste collection services
(29110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air compressors and receivers 7     *     1 Jul 2015
Balers 7     *     1 Jul 2015
Bins:
    Domestic mobile bins (plastic) 10     *     1 Jul 2015
    Industrial mobile rubbish bins (metal) 8     *     1 Jul 2015
    Industrial mobile rubbish bins (plastic) 5     *     1 Jul 2015
    Metal skips for hire 8     *     1 Jul 2015
    Roll-on roll-off containers 10     *     1 Jul 2015
    Stationary and portable compactor bins 8     *     1 Jul 2015
Bin delivery vehicle cranes/bin and skip lifters 10     *     1 Jul 2015
Compactors and collection bodies on trucks (including lifting arms) 8     *     1 Jul 2015
Fans 10     *     1 Jul 2015
Forklifts 11     *     1 Jul 2015
Garbage compactor trucks (excluding the compactor) [31] 10     *#     1 Jul 2015
Hook lifts on truck body 10     *     1 Jul 2015
Truck hoists 20     *     1 Jul 2015
Washing assets (including pressure washers) 4     *     1 Jul 2015
Waste water treatment systems 10     *     1 Jul 2015
Waste treatment and disposal services
(29210)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Transfer stations and landfill operation assets:
    Air compressors and receivers 7     *     1 Jul 2015
    Balers 7     *     1 Jul 2015
    Bins:
        Bins generally (including metal bins) 7     *     1 Jul 2015
        Compactor bins 6     *     1 Jul 2015
        Mobile bins (including rubbish bins) 5     *     1 Jul 2015
    Bulk fuel above ground tanks 20     *     1 Jul 2015
    Bulldozers and drotts (including landfill compaction assets) 5     *     1 Jul 2015
    CCTV and security systems 4     *     1 Jul 2015
    Concrete crushing assets 15 1 Jul 2015
    Dust and odour control assets 12     *     1 Jul 2015
    Excavators and front end loaders 5     *     1 Jul 2015
    Fans 10     *     1 Jul 2015
    Forklifts used in waste handling 5     *     1 Jul 2015
    Forklifts not used in waste handling 11     *     1 Jul 2015
    Gas capture assets:
        Extraction assets (including wells, laterals and headers, and condensate systems) 8     *     1 Jul 2015
        Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 7 ½     *     1 Jul 2015
        Flare stacks - continuous use 15     *     1 Jul 2015
        Flare stacks - standby stacks 7 ½     *     1 Jul 2015
        Monitoring systems (excluding wells) 5     *     1 Jul 2015
        Off-site monitoring wells 15     *     1 Jul 2015
    Green waste mulchers and shredders 7     *     1 Jul 2015
    Hoppers 7     *     1 Jul 2015
    Push pits 15     *     1 Jul 2015
    Sweepers - road sweepers 10     *     1 Jul 2015
    Transfer trailers 10     *     1 Jul 2015
    Water treatment systems 10     *     1 Jul 2015
    Weighbridges 15     *     1 Jul 2015
Waste remediation and materials recovery services
(29220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Materials recovery facility (MRF) assets:
    Air compressors and receivers 7     *     1 Jul 2014
    Balers 7     *     1 Jul 2014
    Ballistic separators 10     *     1 Jul 2014
    Bins:
        Bins generally (including metal bins) 7     *     1 Jul 2014
        Compactor bins 6     *     1 Jul 2014
        Mobile bins (including rubbish bins) 5     *     1 Jul 2014
    Bunkers 10     *     1 Jul 2014
    CCTV and security systems 4     *     1 Jul 2014
    Chippers and shredders 7     *     1 Jul 2014
    Control systems 10     *     1 Jul 2014
    Conveyors and conveyor systems:
        Bounce conveyors and feeders 10     *     1 Jul 2014
        Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9     *     1 Jul 2014
        Hand sort conveyors 10     *     1 Jul 2014
    Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10     *     1 Jul 2014
    Ducted air transfer system assets 10     *     1 Jul 2014
    Dust collectors 12     *     1 Jul 2014
    Eddy current separators 7     *     1 Jul 2014
    Excavators and front end loaders 5     *     1 Jul 2014
    Fans 10     *     1 Jul 2014
    Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5     *     1 Jul 2014
    Ferrous and magnetic separators 10     *     1 Jul 2014
    Food separation and screening assets 10     *     1 Jul 2014
    Forklifts 5     *     1 Jul 2014
    Glass breakers and crushers 6     *     1 Jul 2014
    Hoppers 7     *     1 Jul 2014
    Leachate pumps and filters 10     *     1 Jul 2014
    Lifting assets (including pallet jacks) 10     *     1 Jul 2014
    Optical sorters 5     *     1 Jul 2014
    Screen separators 10     *     1 Jul 2014
    Sweepers and scrubbers 10     *     1 Jul 2014
    Trommels (incorporating wheels, motors and gearboxes):
        Fixed 7     *     1 Jul 2014
        Portable 7     *     1 Jul 2014
    Vacuum extraction and cleaning assets 10     *     1 Jul 2014
    Vibrating screen separators 10     *     1 Jul 2014
    Waste compactors 9     *     1 Jul 2014
    Weighbridges 15     *     1 Jul 2014


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