Effective Life 2019/1


Commonwealth of Australia

This legislative instrument was repealed on 17 September 2019 by the Legislation Act 2003

Income Tax Assessment Act 1997

I, Simon Timothy Staples, Assistant Commissioner, Public Groups 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 2019 (No 1).

2. Commencement

This instrument commences on 1 July 2019.

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 an immediate deduction 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 2018

Substitute
Table A as at 1 July 2019

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

Omit whenever occur

    Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20   *#   1 Jul 2002
    Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20   *#   1 Jul 2002

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

After

    Offshore bulk loading transfer systems 10   *   1 Jul 2002

Insert

    Self-propelled floating production storage and offloading (FPSO) ships (incorporating mooring systems) 20   *#   1 Jul 2002
    Self-propelled floating storage and offloading (FSO) ships (incorporating mooring systems) 20   *#   1 Jul 2002

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

After

    Offshore bulk loading transfer systems 10   *   1 Jul 2002

Insert

    Self-propelled floating production storage and offloading (FPSO) ships (incorporating mooring systems) 20   *#   1 Jul 2002
    Self-propelled floating storage and offloading (FSO) ships (incorporating mooring systems) 20   *#   1 Jul 2002

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

Omit

    De-humidifiers:

Substitute

    Dehumidifiers:

[6] Table A, industry category WHOLESALE TRADE (33110 TO 38000)

After

WHOLESALE TRADE
(33110 to 38000)

Insert

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Barcode readers/scanners - see Table B Warehouse and distribution centre equipment and machines
Benches 15   *   1 Jul 2019
Dimensioning machines 15   *   1 Jul 2019
Ice making machines 8   *   1 Jul 2019
Intermediate bulk containers:
    Mild and stainless steel 15   *   1 Jul 2019
    Others 8   *   1 Jul 2019
Lifting and handling assets:
    Elevating work platforms 10   *   1 Jul 2019
    Forklifts - see Table B Warehouse and distribution centre equipment and machines
    Pallet conveyers see Table B Warehouse and distribution centres
    Pallet jacks - see Table B Loading bay assets
    Picking and collating machines - see Table B Warehouse and distribution centre equipment and machines
Ladders 4   *   1 Jul 2019
Livestock scales, weigh indicators and loading bars 5   *   1 Jul 2019
Racks - see Table B Warehouse and distribution centre equipment and machines
Packaging assets:
    Carton sealers and box taping machines 12   *   1 Jul 2019
    Pallet wrappers - see Table B Packaging machines
Pumps:
    Chemical pumps 10   *   1 Jul 2019
    Product pumps 12   *   1 Jul 2019
    Vacuum pumps 12   *   1 Jul 2019
    Water pumps 15   *   1 Jul 2019
Refrigeration assets - see Table B Refrigeration assets
Scales (excluding livestock scales) 10   *   1 Jul 2019
Signs - see Table B Advertising signs
Tanks:
    Chemical storage tanks 15 1 Jul 2019
    Water storage tanks 20 1 Jul 2019
Trailers - see Table B Motor vehicles and trailers
Trolleys - see Table B Warehouse and distribution centre equipment and machines
Unmanned aerial vehicles (drones/remotely piloted aircraft) - see Table B Unmanned aerial vehicles

[7] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), 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
Carpets 7   *   1 Jul 2005
Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10   *   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 sets, turntable, video projection equipment)) 5   *   1 Jul 2005
Carpets 7   *   1 Jul 2005
Door controls and motor drive systems for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10   *   1 Jul 2005

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

Omit

Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5   *   1 Jul 2005

Substitute

Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, television sets, turntables and video projection equipment) 5   *   1 Jul 2005

[9] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Other warehousing and storage services (53090)

Omit

    Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors):

Substitute

    Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors):

[10] Table A, industry category FINANCIAL AND INSURANCE SERVICES (62100 TO 64200)

Omit

Banks:
    Demountable strongrooms 100 1 Jan 2001
    Portable safes 40 1 Jan 2001
    Strongroom doors 100 1 Jan 2001

Substitute

Banking, building society and credit union operations
(62210 to 62230)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Automatic teller machines (ATMs) - see Table B Automatic teller machines (ATMs)
Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners) 5   *   1 Jul 2019
Cash handling assets:
    Coin cabinets, secure coin storage units and coin trolleys 15   *   1 Jul 2019
    Coin counters and sorters, and coin deposit machines (CDMs) 10   *   1 Jul 2019
    Note counters and sorters 8   *   1 Jul 2019
    Teller cash recyclers (TCRs), teller cash dispensers (TCDs), teller assist units (TAUs) and automated teller safes (ATSs) 7   *   1 Jul 2019
    Weighing machines (such as coin scales, digital weighing machines, and note scales) 7   *   1 Jul 2019
EFTPOS machines and EFTPOS terminals (such as PIN pads) - see Table B Point of sale assets
Safes:
    Safes (portable) 40   *   1 Jul 2019
    Strongroom door and frame 100 1 Jan 2001
    Teller safes, counter safes and teller time-delay safes 25   *   1 Jul 2019
    Vaults (demountable or portable) and demountable strongrooms 100   *   1 Jul 2019
Security assets:
    Anti-jump barriers (cables or partitions) 15   *   1 Jul 2019
    Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building - see Table B Security and monitoring assets
Variable message signs, such as electronic FX boards and digital LED screens - see Table B Advertising signs

[11] 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

Rental and hiring services (except real estate)
(66110 to 67200)

Substitute

Rental and hiring services (except real estate)
(66110 to 66400)

[12] 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

Rental cars 6   *   1 Jul 2016

Substitute

Rental cars 5   *   1 Jul 2016

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

Omit

    DVD players 5   *   1 Jul 2004
    Door closers 10   *   1 Jul 2004
    Door stops, freestanding 10   *   1 Jul 2004
    Escalators (machinery and moving parts) 20   *   1 Jan 2003
    Evaporative coolers:
        Fixed (excluding ducting and vents) 20   *   1 Jul 2005
        Portable 10   *   1 Jul 2005
    Floor coverings (removable without damage):
        Carpet 10 1 Jan 2001
        Floating timber 15   *   1 Jul 2004
        Linoleum 10 1 Jan 2001
        Vinyl 10 1 Jan 2001
    Furniture, freestanding 13 ⅓ 1 Jan 2001
    Garbage bins 10   *   1 Jul 2004
    Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001
    Generators 20 1 Jan 2001
    Gym assets:
        Cardiovascular 5   *   1 Jul 2004
        Resistance 10   *   1 Jul 2004
    Hand dryers, electrical 10 1 Jan 2001
    Heaters:
        Fixed:
            Electric 15   *   1 Jul 2004
            Gas:
                Ducted central heating unit 20   *   1 Jul 2004
                Other 15   *   1 Jul 2004
        Freestanding 15   *   1 Jul 2004
    Hot water systems (excluding piping):
        Electric 12   *   1 Jul 2004
        Gas 12   *   1 Jul 2004
        Solar 15   *   1 Jul 2004
    Intercom system assets 10   *   1 Jul 2004
    Lifts (including hydraulic and traction lifts) 30   *   1 Jan 2003
    Lights:
        Fittings (excluding hardwired) 5   *   1 Jul 2004
        Freestanding 5   *   1 Jul 2004
        Shades, removable 5   *   1 Jul 2004
    Linen 5   *   1 Jul 2004
    Master antenna television (MATV) assets:
        Amplifiers 10   *   1 Jul 2004
        Modulators 10   *   1 Jul 2004
        Power sources 10   *   1 Jul 2004
    Mirrors, freestanding 15   *   1 Jul 2004
    Radios 10 1 Jan 2001
    Rugs 7   *   1 Jul 2004
    Solar power generating system assets 20   *   1 Jul 2004
    Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7   *   1 Jul 2004
    Surround sound systems (incorporating audio-video receivers and speakers) 10   *   1 Jul 2004
    Telecommunications assets:
        Cordless phones 4   *   1 Jul 2004
        Telephone hand sets 10   *   1 Jul 2004
        Telephone systems - see Table B Telephony
    Television antennas, freestanding 5   *   1 Jul 2004
    Television sets 10   *   1 Jul 2004
    Vacuum cleaners:
        Ducted:
            Hoses 10   *   1 Jul 2004
            Motors 10   *   1 Jul 2004
            Wands 10   *   1 Jul 2004
        Portable 10 1 Jan 2001
    Ventilation fans 20   *   1 Jul 2004
    Video cassette recorder systems (VCRs) 5   *   1 Jul 2004
    Water pumps 20 1 Jan 2001
    Window blinds, internal 10   *   1 Jul 2004
    Window curtains 6   *   1 Jul 2004
    Window shutters, automatic:
        Controls 10   *   1 Jul 2004
        Motors 10   *   1 Jul 2004
Bathroom assets:
    Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5   *   1 Jul 2004
    Exhaust fans (including light/heating) 10   *   1 Jul 2004
    Heated towel rails, electric 10   *   1 Jul 2004
    Shower curtains (excluding curtain rods and screens) 2   *   1 Jul 2004
    Spa bath pumps 20   *   1 Jul 2004
Fire control assets:
    Alarms:
        Heat 6   *   1 Jul 2004
        Smoke 6   *   1 Jul 2004
    Detection and alarm systems:
        Alarm bells 12   *   1 Jul 2004
        Detectors (including addressable manual call points, heat, multi type and smoke) 20   *   1 Jul 2004
        Fire indicator panels 12   *   1 Jul 2004
    Emergency warning and intercommunication systems (EWIS):
        Master emergency control panels 12   *   1 Jul 2004
        Speakers 12   *   1 Jul 2004
        Strobe lights 12   *   1 Jul 2004
        Warden intercom phones (WIPs) 12   *   1 Jul 2004
    Extinguishers 15   *   1 Jul 2004
    Hoses and nozzles 10   *   1 Jul 2004
    Pumps (including diesel and electric) 25   *   1 Jul 2004
    Stair pressurisation assets:
        AC variable speed drives (VSDs) 10   *   1 Jul 2004
        Pressurisation and extraction fans 25   *   1 Jul 2004
        Sensors 10   *   1 Jul 2004
Kitchen assets:
    Cook tops 12   *   1 Jul 2004
    Crockery 5   *   1 Jul 2004
    Cutlery 5   *   1 Jul 2004
    Dishwashers 10   *   1 Jul 2004
    Freezers 12   *   1 Jul 2004
    Garbage disposal units 10   *   1 Jul 2004
    Microwave ovens 10   *   1 Jul 2004
    Ovens 12   *   1 Jul 2004
    Range hoods 12   *   1 Jul 2004
    Refrigerators 12   *   1 Jul 2004
    Stoves 12   *   1 Jul 2004
    Water filters, electrical 15   *   1 Jul 2004
Laundry assets:
    Clothes dryers 10   *   1 Jul 2004
    Ironing boards, freestanding 7   *   1 Jul 2004
    Irons 5   *   1 Jul 2004
    Washing machines 10   *   1 Jul 2004
Outdoor assets:
    Automatic garage doors:
        Controls 5   *   1 Jul 2004
        Motors 10   *   1 Jul 2004
    Barbecue assets:
        Fixed barbecue assets:
            Sliding trays and cookers 10   *   1 Jul 2004
        Freestanding barbecues 5   *   1 Jul 2004
    Floor carpet (including artificial grass and matting) 5   *   1 Jul 2004
    Furniture, freestanding 5   *   1 Jul 2004
    Gardening watering installations:
        Control panels 5   *   1 Jul 2004
        Pumps 5   *   1 Jul 2004
        Timing devices 5   *   1 Jul 2004
    Garden lights, solar 8   *   1 Jul 2004
    Garden sheds, freestanding 15   *   1 Jul 2004
    Gates, electrical:
        Controls 5   *   1 Jul 2004
        Motors 10   *   1 Jul 2004
    Operable pergola louvres:
        Controls 15   *   1 Jul 2004
        Motors 15   *   1 Jul 2004
    Sauna heating assets 15   *   1 Jul 2004
    Sewage treatment assets:
        Controls 8   *   1 Jul 2004
        Motors 8   *   1 Jul 2004
    Spas:
        Fixed spa assets:
            Chlorinators 12   *   1 Jul 2004
            Filtration assets (including pumps) 12   *   1 Jul 2004
            Heaters (electric or gas) 15   *   1 Jul 2004
        Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17   *   1 Jul 2004
    Swimming pool assets:
        Chlorinators 12   *   1 Jul 2004
        Cleaning assets 7   *   1 Jul 2004
        Filtration assets (including pumps) 12   *   1 Jul 2004

Substitute

    Digital peep holes 10   *   1 Jul 2019
    DVD players 5   *   1 Jul 2004
    Door closers 10   *   1 Jul 2004
    Door stops, freestanding 10   *   1 Jul 2004
    Escalators (machinery and moving parts) 20   *   1 Jan 2003
    Evaporative coolers:
        Fixed (excluding ducting and vents) 15   *   1 Jul 2019
        Portable 10   *   1 Jul 2005
    Floor coverings (removable without damage):
        Carpet 8   *   1 Jul 2019
        Floating timber 15   *   1 Jul 2004
        Linoleum 10 1 Jan 2001
        Vinyl 10 1 Jan 2001
    Furniture, freestanding 13 ⅓ 1 Jan 2001
    Garbage bins 10   *   1 Jul 2004
    Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001
    Generators 20 1 Jan 2001
    Gym assets:
        Cardiovascular 5   *   1 Jul 2004
        Resistance 10   *   1 Jul 2004
    Hand dryers, electrical 10 1 Jan 2001
    Heaters:
        Fixed:
            Electric 15   *   1 Jul 2004
            Gas:
                Ducted central heating unit 20   *   1 Jul 2004
                Other 15   *   1 Jul 2004
        Freestanding 15   *   1 Jul 2004
    Home automation control assets 10   *   1 Jul 2019
    Hot water systems (excluding piping):
        Electric 12   *   1 Jul 2004
        Gas 12   *   1 Jul 2004
        Solar 15   *   1 Jul 2004
    Hydronic assets:
        Controls 10   *   1 Jul 2019
        Water heaters 15   *   1 Jul 2019
    Intercom system assets 10   *   1 Jul 2004
    Lifts (including hydraulic and traction lifts) 30   *   1 Jan 2003
    Lights:
        Fittings (excluding hardwired) 5   *   1 Jul 2004
        Freestanding 5   *   1 Jul 2004
        Shades, removable 5   *   1 Jul 2004
    Linen 5   *   1 Jul 2004
    Master antenna television (MATV) assets:
        Amplifiers 10   *   1 Jul 2004
        Modulators 10   *   1 Jul 2004
        Power sources 10   *   1 Jul 2004
    Mirrors, freestanding 15   *   1 Jul 2004
    Radios 10 1 Jan 2001
    Rugs 7   *   1 Jul 2004
    Skylights:
        Controls 10   *   1 Jul 2019
        Motors 10   *   1 Jul 2019
    Solar power generating system (incorporating batteries, inverters, solar panels, regulators) 20   *   1 Jul 2004
    Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7   *   1 Jul 2004
    Surround sound systems (incorporating audio-video receivers and speakers) 10   *   1 Jul 2004
    Telecommunications assets:
        Cordless phones 4   *   1 Jul 2004
        Telephone hand sets 6   *   1 Jul 2019
        Telephone systems - see Table B Telephony
    Television antennas, freestanding 5   *   1 Jul 2004
    Television sets 8   *   1 Jul 2019
    Vacuum cleaners:
        Ducted:
            Hoses 10   *   1 Jul 2004
            Motors 10   *   1 Jul 2004
            Wands 10   *   1 Jul 2004
        Portable 10 1 Jan 2001
    Ventilation fans 20   *   1 Jul 2004
    Video cassette recorder systems (VCRs) 5   *   1 Jul 2004
    Water pumps:
        Multi-storey 20   *   1 Jul 2019
        Rainwater tanks 5   *   1 Jul 2019
        Single residence pressure pumps 8   *   1 Jul 2019
    Window blinds, internal 10   *   1 Jul 2004
    Window curtains 6   *   1 Jul 2004
    Window shutters, automatic:
        Controls 10   *   1 Jul 2004
        Motors 10   *   1 Jul 2004
Bathroom assets:
    Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 3   *   1 Jul 2019
    Exhaust fans (including light/heating) 10   *   1 Jul 2004
    Heated towel rails, electric 10   *   1 Jul 2004
    Shower curtains (excluding curtain rods and screens) 2   *   1 Jul 2004
    Spa bath pumps 10   *   1 Jul 2019
Fire control assets:
    Alarms:
        Heat 6   *   1 Jul 2004
        Smoke 6   *   1 Jul 2004
    Detection and alarm systems:
        Alarm bells 12   *   1 Jul 2004
        Detectors (including addressable manual call points, heat, multi type and smoke) 20   *   1 Jul 2004
        Fire indicator panels 12   *   1 Jul 2004
    Emergency warning and intercommunication systems (EWIS):
        Master emergency control panels 12   *   1 Jul 2004
        Speakers 12   *   1 Jul 2004
        Strobe lights 12   *   1 Jul 2004
        Warden intercom phones (WIPs) 12   *   1 Jul 2004
    Extinguishers 15   *   1 Jul 2004
    Hoses and nozzles 10   *   1 Jul 2004
    Pumps (including diesel and electric) 25   *   1 Jul 2004
    Stair pressurisation assets:
        AC variable speed drives (VSDs) 10   *   1 Jul 2004
        Pressurisation and extraction fans 25   *   1 Jul 2004
        Sensors 10   *   1 Jul 2004
Kitchen assets:
    Cook tops 12   *   1 Jul 2004
    Crockery 5   *   1 Jul 2004
    Cutlery 5   *   1 Jul 2004
    Dishwashers 8   *   1 Jul 2019
    Freezers 12   *   1 Jul 2004
    Garbage disposal units 10   *   1 Jul 2004
    Microwave ovens 8   *   1 Jul 2019
    Ovens 12   *   1 Jul 2004
    Range hoods 12   *   1 Jul 2004
    Refrigerators 12   *   1 Jul 2004
    Stoves 12   *   1 Jul 2004
    Water filters, electrical 15   *   1 Jul 2004
Laundry assets:
    Clothes dryers 7   *   1 Jul 2019
    Ironing boards, freestanding 5   *   1 Jul 2019
    Irons 5   *   1 Jul 2004
    Washing machines 8   *   1 Jul 2019
Outdoor assets:
    Automatic garage doors:
        Controls 5   *   1 Jul 2004
        Motors 10   *   1 Jul 2004
    Barbecue assets:
        Fixed barbecue assets:
            Sliding trays and cookers 10   *   1 Jul 2004
        Freestanding barbecues 5   *   1 Jul 2004
    Floor carpet (including artificial grass and matting) 5   *   1 Jul 2004
    Folding arm awnings:
        Controls 10   *   1 Jul 2019
        Motors 10   *   1 Jul 2019
    Furniture, freestanding 5   *   1 Jul 2004
    Gardening watering installations:
        Control panels 5   *   1 Jul 2004
        Pumps 5   *   1 Jul 2004
        Timing devices 5   *   1 Jul 2004
    Garden lights, solar 5   *   1 Jul 2019
    Garden sheds, freestanding 15   *   1 Jul 2004
    Gates, electrical:
        Controls 5   *   1 Jul 2004
        Motors 10   *   1 Jul 2004
    Operable pergola louvres:
        Controls 15   *   1 Jul 2004
        Motors 15   *   1 Jul 2004
    Rainwater tanks:
        Galvanised steel 25   *   1 Jul 2019
        Polyethylene 15   *   1 Jul 2019
    Roller blinds
        Controls 10   *   1 Jul 2019
        Motors 10   *   1 Jul 2019
    Sauna heating assets 15   *   1 Jul 2004
    Sewage treatment assets:
        Controls 8   *   1 Jul 2004
        Motors 8   *   1 Jul 2004
    Spas:
        Fixed spa assets:
            Chlorinators 10   *   1 Jul 2019
            Filtration assets (including pumps) 10   *   1 Jul 2019
            Heaters (electric or gas) 15   *   1 Jul 2004
        Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17   *   1 Jul 2004
    Swimming pool assets:
        Chlorinators 10   *   1 Jul 2019
        Cleaning assets 7   *   1 Jul 2004
        Covers (including blankets) 8   *   1 Jul 2019
        Filtration assets (including pumps) 10   *   1 Jul 2019

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

Omit

    Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15   *   1 Jul 2005

Substitute

    Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15   *   1 Jul 2005

[15] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Scientific testing and analysis services (69250)

After

        X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7   *   1 Jul 2018

Insert

Mineral processing and metallurgical laboratory assets:
    Sample preparation assets:
        Benchtop (including work benches and tables) 10   *   1 Jul 2019
        Centrifugal concentrators 15   *   1 Jul 2019
        Cone crushers 20   *   1 Jul 2019
        Drying ovens:
            Benchtop 7   *   1 Jul 2019
            Others (including floor size with trolleys) 10   *   1 Jul 2019
        Dust cabinet (including extracted workstations) 20   *   1 Jul 2019
        Dust extraction systems 15   *   1 Jul 2019
        Flotation machines (including froth rotation machines) 20   *   1 Jul 2019
        Gravity separation assets (including centrifuges and cyclones) 10   *   1 Jul 2019
        Grinding mills 12   *   1 Jul 2019
        Jaw crushers 10   *   1 Jul 2019
        Laboratory tumblers (including cyanide leach test tumblers) 10   *   1 Jul 2019
        Micro dosing peristaltic pumps 7   *   1 Jul 2019
        Overhead tank mixers 5   *   1 Jul 2019
        pH control systems 15   *   1 Jul 2019
        Pressure filters 8   *   1 Jul 2019
        Pulverisers 10   *   1 Jul 2019
        Riffle splitters 10   *   1 Jul 2019
        Rotary Sample Dividers (RSDs) 10   *   1 Jul 2019
        Sample storage assets:
            Cool room assets - See Table B under 'Refrigeration'
            Portable refrigerators/freezers 8   *   1 Jul 2019
        Sample trays 3   *   1 Jul 2019
        Sample trolleys 7   *   1 Jul 2019
        Scrubbers 15   *   1 Jul 2019
        Shaking tables (including wet tables) 20   *   1 Jul 2019
        Sieve shakers (excluding sieves) 10   *   1 Jul 2019
        Sieves (including various meshes and sizes) 3   *   1 Jul 2019
        Solvent extraction & electro winning equipment 15   *   1 Jul 2019
        Vacuum filters 7   *   1 Jul 2019
        Water purification systems 15   *   1 Jul 2019
        Weighing scales 7   *   1 Jul 2019
    Laboratory analytical equipment and instruments:
        Analytical balances 7   *   1 Jul 2019
        Atomic Absorption Spectroscopy (AAS) instruments 10   *   1 Jul 2019
        Auto dilutors 7   *   1 Jul 2019
        Auto titration instruments 7   *   1 Jul 2019
        Carbon and Sulphur analysers 7   *   1 Jul 2019
        Cupellation furnaces 10   *   1 Jul 2019
        Fume cabinets 15   *   1 Jul 2019
        Fusion furnaces 10   *   1 Jul 2019
        Fourier Transform Infrared (FTIR) spectroscopy 7   *   1 Jul 2019
        Hot blocks 7   *   1 Jul 2019
        Hotplate magnetic stirrers 10   *   1 Jul 2019
        Incubators 7   *   1 Jul 2019
        Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) 10   *   1 Jul 2019
        Ion Chromatography (IC) equipment 15   *   1 Jul 2019
        Muffle furnaces 12   *   1 Jul 2019
        Overhead stirrers 8   *   1 Jul 2019
        Particle size analysers 10   *   1 Jul 2019
        Petrographic microscopes 10   *   1 Jul 2019
        Robotic cells (including robotic fusion cells, robotic preparations cells) 10   *   1 Jul 2019
        Robotic TGA cells 7   *   1 Jul 2019
        Thermogravimetric Analysers (TGAs) 7   *   1 Jul 2019
        Water baths 5   *   1 Jul 2019
        X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7   *   1 Jul 2019

[16] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) , sub-category Nursing home operation (86011)

Omit

Nursing home operation
(86011)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Beds:
    Electronic 7   *   1 Jul 2004
    Mechanical 10   *   1 Jul 2004
Bedside cabinets/lockers, carts and poles and overbed tables 10   *   1 Jul 2004
Commodes 10   *   1 Jul 2004
Nurse call systems 7   *   1 Jul 2004
Pan flushers 10   *   1 Jul 2004
Patient hoists and lifters 10   *   1 Jul 2004
Patient monitoring assets 7   *   1 Jul 2004
Patient scales 10   *   1 Jul 2004
Shower chairs 7   *   1 Jul 2004
Trolleys 10   *   1 Jul 2004
Wheelchairs 10   *   1 Jul 2004

Substitute

Retirement village and accommodation for the aged operation
(86011 to 86012)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Assistance and medical assets:
    Beds:
        Electronic (including hi-lo and lo-lo beds) 7   *   1 Jul 2019
        Mechanical 10   *   1 Jul 2004
    Bedside cabinets, lockers and overbed tables 10   *   1 Jul 2019
    Blood pressure machines 3   *   1 Jul 2019
    Call systems 7   *   1 Jul 2019
    Chairs
        Commode 7   *   1 Jul 2019
        Electronic recliner (including electric lift) 10   *   1 Jul 2019
        Fallout/floating/princess 7   *   1 Jul 2019
        Shower 5   *   1 Jul 2019
        Wheelchair - electric, manual, tilt in space 5   *   1 Jul 2019
    Defibrillators 8   *   1 Jul 2019
    Drug safes 15   *   1 Jul 2019
    Electronic arms for toilets 10   *   1 Jul 2019
    Hoists
        Ceiling (incorporating tracks) 12   *   1 Jul 2019
        Mobile (floor, full, standing) 10   *   1 Jul 2019
    Lifting slings 2   *   1 Jul 2019
    Mattresses
        Air 3   *   1 Jul 2019
        Foam 7   *   1 Jul 2019
    Medication trolleys 10   *   1 Jul 2019
    Mobile suction machines 3   *   1 Jul 2019
    Pan flushers/pan sanitisers 10   *   1 Jul 2019
    Sensor beams and sensor mats 3   *   1 Jul 2019
    Shower trolleys/mobile baths 8   *   1 Jul 2019
    Syringe driven infusion pumps 5   *   1 Jul 2019
    Treatment trolleys 15   *   1 Jul 2019
    Walking belts 3   *   1 Jul 2019
    Walking frames (including forearm walkers) 12   *   1 Jul 2019
    Weighing machines and scales (including chair scales and wheelchair scales) 10   *   1 Jul 2019
Common area assets:
    Artificial grass/synthetic lawn (removable without damage) 15   *   1 Jul 2019
    Audio visual assets 8   *   1 Jul 2019
    Carpets - see Table B Floor coverings (removable without damage)
    Curtains and drapes - see Table B Curtains and drapes
    Furniture:
        General/indoor 10   *   1 Jul 2019
        Outdoor 7   *   1 Jul 2019
    Hair salon assets (including chairs and dryers) 15   *   1 Jul 2019
    Hot water dispensers 8   *   1 Jul 2019
    Television sets 5   *   1 Jul 2019
    Window blinds - see Table B Window blinds
Fitness and recreation assets:
    Billiard/pool tables 20   *   1 Jul 2019
    Bowling greens - artificial grass or carpet (removable without damage) 15   *   1 Jul 2019
    Gymnasium and exercise equipment 10   *   1 Jul 2019
Support assets:
    Annunciator panels 15   *   1 Jul 2019
    Boilers - see Table B Boilers
    Buggies to transport people 8   *   1 Jul 2019
    Cleaning carts and trolleys - see Table B Cleaning carts and trolleys
    Cool rooms - see Table B Refrigeration assets
    Electronic mops and floor scrubbers 5   *   1 Jul 2019
    Hot water systems (excluding commercial boilers and piping) 10   *   1 Jul 2019
    Kitchen assets:
        Blast chillers 8   *   1 Jul 2019
        Bowl mixers 10   *   1 Jul 2019
        Dishwashers 8   *   1 Jul 2019
        Food preparation assets - large commercial type (including cooktops, fryers, multi-function centres, self-cooking centres, single tray meal service, soup kettles, stoves) 10   *   1 Jul 2019
        Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers) 10   *   1 Jul 2019
        Ice making machines 10   *   1 Jul 2019
        Kitchen trolleys 5   *   1 Jul 2019
        Small appliances (including food processors, blenders, stick mixers) 4   *   1 Jul 2019
        Toasters 6   *   1 Jul 2019
    Laundry assets:
        Dryers 12   *   1 Jul 2019
        Spring loaded trolleys 10   *   1 Jul 2019
        Washing machines 12   *   1 Jul 2019
    Lockers, freestanding - see Table B Lockers, freestanding
    Master antenna television (MATV) assets - see Table A Residential property operators (67110)
    Refrigerators (including controlled temperature medication refrigerators) 10   *   1 Jul 2019
    Swimming pool assets:
        Dehumidifiers 15   *   1 Jul 2019
        Filtration equipment (including chlorinators and pumps) - see Table B Swimming pool assets
        Pool covers (including blankets) - see Table B Swimming pool assets
    Vacuum cleaners, ride on 7   *   1 Jul 2019

[17] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Creative and performing arts activities (90010 to 90030)

After

    Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001

Insert

Performing dogs - see Table B Working dogs

[18] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Health and fitness centres and gymnasia operation (91110)

Omit

        Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and televisions) 4   *   1 Jul 2012

Substitute

        Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and television sets) 4   *   1 Jul 2012

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

Omit

        Light therapy units (including intense pulse light systems) 10   *   1 Jul 2010

Substitute

        Light therapy units (including intense pulse light (IPL) systems) 10   *   1 Jul 2010

[20] Heading to Table B

Omit
Table B as at 1 July 2018

Substitute
Table B as at 1 July 2019

[21] Table B, items beginning with A

Omit

Automatic teller machines 8   *   1 Jul 2001

Substitute

Automatic teller machines (ATMs) 7   *   1 Jul 2019

[22] Table B, items beginning with C

After

Ceiling fans 10   *   1 Jul 2016

Insert

Cleaning carts and trolleys 5   *   1 Jul 2019

[23] Table B, items beginning with D

Omit

Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15   *   1 Jul 2005

Substitute

Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15   *   1 Jul 2005

[24] Table B, items beginning with L

Omit

Livestock, being working beasts and beasts of burden (including camels and horses) used in a business other than primary production 15   *   1 Jul 2014

[25] Table B, items beginning with L

After

    Scissor lifts 15   *   1 Jul 2005

Insert

Lockers, freestanding 20   *   1 Jul 2019

[26] Table B, items beginning with R

Before

Refrigeration assets:

Insert

Rainwater tanks:
    Galvanised steel 25   *   1 Jul 2019
    Polyethylene 15   *   1 Jul 2019

[27] Table B, items beginning with S

After

    Cleaning assets 7   *   1 Jul 2004

Insert

    Covers (including blankets) 8   *   1 Jul 2019

[28] Table B, items beginning with W

Omit

    Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors):

Substitute

    Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors):

[29] Table B, items beginning with W

After

Window blinds 15   *   1 Jul 2016

Insert

Working beasts and beasts of burden (including camels and horses but excluding working dogs) used in a business other than primary production 15   *   1 Jul 2014
Working dogs (including certified therapy dogs used by qualified therapists, detection dogs, guard dogs, performing dogs, police dogs and security dogs; but excluding assistance dogs (such as guide dogs, hearing dogs and service dogs), pet dogs, racing dogs, support dogs, and working dogs used in primary production) 8   *   1 Jul 2019



Dated 29 May 2019

Simon Timothy Staples
Assistant Commissioner, Public Groups


Registration Number: F2019L00833

Registration Date: 17 June 2019

Effective Life 2019/1 - Explanatory statement