Taxation Ruling

TR 2000/18C11

Income tax: effective life of depreciating assets

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FOI status:

may be released

What this Ruling is about
Previous Rulings
Determinations
Explanation
Detailed contents list
Effective lives (Industry Categories)
Effective lives (Asset Categories)

Preamble

This document does not rule on the application of a 'tax law' (as defined) and is, therefore, not a 'public ruling' for the purposes of Part IVAAA of the Taxation Administration Act 1953. The document is, however, administratively binding on the Commissioner of Taxation. Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a 'public ruling' and how it is binding on the Commissioner.

What this Ruling is about

1. This Ruling discusses the methodology used by the Commissioner of Taxation in making determinations of the effective life of depreciating assets under section 40-100 of the Income Tax Assessment Act 1997 (ITAA 1997).

2. The effective life of a depreciating asset is used to work out the asset's decline in value. To the extent the asset is used for a taxable purpose, a deduction may be available, under Division 40 of the ITAA 1997, for its decline in value. However instead, some depreciating assets, depending on the circumstances of use, may qualify for capital works deductions under Division 43 of the ITAA 1997.

3. Determinations of the effective life of depreciating assets made by the Commissioner are reproduced in Tables A and B of the attached schedule. These determinations are not appropriate to calculate capital works deductions for depreciating assets that qualify for Division 43 of the ITAA 1997. Depreciating assets that qualify for capital works deductions under Division 43 may only have deductions worked out by the method specified in that Division.

4. You may choose to use the Commissioner's determination of the effective life of a depreciating asset or you may make your own estimate (see section 40-95 of the ITAA 1997). The explanation of the methodology used by the Commissioner in making determinations may assist taxpayers who choose to make their own estimate of effective life.

Previous Rulings

5. Taxation Ruling IT 2685 is withdrawn as of 1 July 2001.

Determinations

6. The Commissioner's determination of the effective life of plant set out in the schedule to Taxation Ruling IT 2685 ceases to be in force from 1 July 2001. If you were using an effective life from Taxation Ruling IT 2685 for the purpose of calculating your deduction for an asset under Division 42 of the ITAA 1997 you can continue to use that effective life for the purpose of calculating your deduction under Division 40 for the asset.

7. The date a determination comes into force is set out in column 4 of Tables A and B .

Acquisitions of plant pre 21 September 1999

8. For plant:

·
you entered into a contract to acquire;
·
you otherwise acquired; or
·
you started to construct,

before 11.45 am, by legal time in the Australian Capital Territory, on 21 September 1999, you may use the effective life for the plant set out in Taxation Ruling IT 2685 regardless of when you first use it or have it installed ready for use.

Acquisitions of plant/depreciating assets post 21 September 1999

9. If you start to use other plant or a depreciating asset or have it installed ready for use within five years of the time (the relevant time):

·
you entered into the contract to acquire it;
·
you started to construct it; or
·
you otherwise acquired it,

then the determination of effective life that will apply is the one that was in force at the relevant time (see section 40-95 of the ITAA 1997).

10. If you do not start to use the plant or depreciating asset or have it installed ready for use within the required five year period as set out in paragraph 9, then the determination that will apply is the one that is in force at the date you first use it or have it installed ready for use for any purpose (see section 40-95 of the ITAA 1997).

Explanation

Context of Commissioner's review

11. The Commissioner advised the Review of Business Taxation chaired by John Ralph AO that the Australian Taxation Office (the Tax Office) would progressively update and expand the effective life schedule attached to Taxation Ruling IT 2685 to ensure it is as representative as possible. The first tranche of the review is contained in the version of this Ruling which issued on 21 December 2000. The review is continuing and will take some time to complete.

12. The schedule of effective lives attached to Taxation Ruling IT 2685 was improved by:

·
restructuring it;
·
removing duplicate, inappropriate and redundant items;
·
reviewing, and, where appropriate, updating the effective lives of a limited range of assets; and
·
including new assets.

13. The review is based on extensive enquires made by the Tax Office and the Australian Valuation Office (AVO) and, in some instances, on reports prepared by independent consultants.

Basic principles of depreciation

14. From an economic point of view, business income arises from two sources:

·
net annual flows from business activities associated with the use of business assets and liabilities; and
·
the change in the market value of those business assets and liabilities.

15. Subject to tax timing rules for income recognition, increases in the market value of assets and decreases in the market value of liabilities add to business income while decreases in the market value of assets and increases in the market value of liabilities reduce business income.

16. The current taxation system, through the application of the capital allowances rules in Division 40, for example, already recognises the change in market value of depreciating assets in working out taxable income. In particular, recognising that the loss of market value in most depreciating assets cannot be directly measured, it allows the write off of those assets to be based on an estimate of effective life.

17. The deductions based on effective life are intended to reflect an appropriate allowance for the diminution of economic value of an asset over its period of use.

18. Where the estimate is incorrect, the balancing adjustment provisions ensure, in those cases where the depreciating asset has stopped being held or used, that the actual loss in value over the period of use is allowed as a deduction.

How does the Commissioner determine the effective life of a depreciating asset?

19. The Commissioner makes a determination of the effective life of a depreciating asset by estimating the period (in years, including fractions of years) it can be used by any entity for a taxable purpose or for the purpose of producing exempt income or non-assessable non exempt income (the relevant purposes):

(a)
assuming it will be subject to wear and tear at a rate that is reasonable for the Commissioner to assume;
(b)
assuming it will be maintained in reasonably good order and condition; and
(c)
having regard to the period within which it is likely to be scrapped, sold for no more than scrap or abandoned (see section 40-100 of the ITAA 1997).

20. In making a determination, the Commissioner considers the factors in paragraph 21 (which are not intended to be exhaustive). Where appropriate, each factor is considered on the basis of historical information and future expectations. No one factor is necessarily conclusive and the relative importance of each will vary depending on the nature of the asset. In considering these factors, the Commissioner only takes account of normal industry practices.

21. The factors include:

·
the physical life of the asset;
·
engineering information;
·
the manufacturer's specifications;
·
the way in which the asset is used by an industry;
·
the past experience of users of the asset;
·
the level of repairs and maintenance adopted by users of the asset;
·
industry standards;
·
the use of the asset by different industries;
·
retention periods;
·
obsolescence;
·
scrapping or abandonment practices;
·
if the asset is leased, the period of the lease;
·
economic or financial analysis indicating the period over which that asset is intended for use; and
·
where the asset is actively traded in a secondary market, conditions in that market.

Physical life

22. As set out in paragraph 19, subsection 40-100(4) of the ITAA 1997 requires an estimate of the period a depreciating asset can be used by any entity for the relevant purposes. It is arguable that an asset can be used for these purposes while it continues to have a physical existence, that is, until it is physically exhausted.

23. Physical life, therefore, can be seen as the outer limit of an asset's effective life and is a useful starting point for an analysis of all the factors set out in paragraph 21. Historical physical life is best determined by empirical evidence.

Engineering information/manufacturer's specifications

24. An estimate of the physical life of a new asset, however, cannot be based solely on what has occurred in the past. An analysis of engineering information and manufacturer's specifications is important when estimating future physical lives. There are various reasons why the expected life of a new asset may differ from that achieved in the past. These reasons include advances in technology, different construction materials, intensity of use and the levels of repairs and maintenance.

Physical life/effective life

25. It is important to note that the Commissioner does not consider that the physical life of an asset is necessarily its effective life because, as previously mentioned, all the factors must be considered before an estimate of effective life is made. A consideration of these factors may often indicate that an asset's effective life is a period shorter than its physical life.

The way in which an asset is used by an industry/the past experience of users of the asset

26. How intensive an industry uses an asset may impact directly on the asset's effective life. To establish what is the industry norm, industry is consulted wherever possible.

27. Often assets are not used for the relevant purposes for the whole of their life. For example, assets may be retired from use for the relevant purposes but be retained as a source of spare parts. In this instance, their effective life may end at the time they are retired.

Repairs and maintenance

28. It might be suggested that the life of an asset can be extended indefinitely if there is unlimited expenditure on repairs and maintenance. However, paragraph 40-100(4)(b) of the ITAA 1997 requires the Commissioner to assume that an asset will be maintained only in reasonably good order and condition. Accordingly, the effective life of an asset may end when it is no longer economic to maintain it, even though it may still be possible to do so. To establish that point in time the industry norm is considered.

Renewals

29. Another reason why the level of repairs and maintenance is considered is to see if it is possible to ascertain a point in time when an asset has been wholly or substantially physically replaced. If an asset has been wholly or substantially physically replaced then it is considered its effective life has ended as it is, in fact, a new asset.

Industry standards

30. There may be industry standards/regulations which set the level of repairs and maintenance that must be carried out. In addition, these standards/regulations may dictate the time at which a particular asset must be retired from use by an industry. These factors are considered when building up a complete picture of the effective life of an asset.

Use of the asset by different industries

31. The use of an asset by different industries is another important factor. The use may be parallel or consecutive. An example of parallel use is the use of a car as a taxi compared to the use of a car for relevant purposes generally. In these circumstances, the Commissioner has determined that the effective lives are different. This reflects the increased wear and tear experienced by a car used as a taxi.

32. The consecutive use of an asset arises where it is used by different taxpayers for different purposes during its physical life. In determining the effective life of some assets, the period for which a particular asset can be used by any taxpayer for its intended purpose has been estimated, without regard to the possible subsequent use of the asset by another taxpayer for an entirely different purpose. However, that approach has only been taken where the subsequent change in use is significant and the proceeds received on disposal are small relative to the asset's original cost. An example of this is a shipping container which, at the end of its effective life as a shipping container, may be used for a variety of other purposes, including as a storage shed. In that situation, the container would, nevertheless, have an effective life in the hands of the purchaser when it commences to be used as a storage shed.

Retention period

33. The retention period is the period any one taxpayer generally holds an asset. Subject to paragraph 32, the effective life of an asset is the total period it can be used by any entity for the relevant purposes. That may not necessarily be the period a particular taxpayer expects to hold it before replacing it. For example, it is common practice for some businesses to dispose of a car after it has done a pre-determined number of kilometres. The effective life of the car does not end at that time if it can still be effectively used as a car for the relevant purposes.

Obsolescence

34. The Commissioner considers obsolescence when determining the effective life of an asset.

35. An asset may become obsolete for both commercial and technological reasons.

36. Commercial obsolescence may occur if, for instance, market demand for the goods produced by the asset ceases through consumer preference or Government regulation. It may also occur if the raw material the asset processes becomes unavailable.

37. Technology may advance so that another asset is better suited for the relevant purpose for which an existing asset is used. The point to note about technological advances, however, is that an asset's effective life does not necessarily end with each technological advance. A taxpayer can still use an asset for the relevant purposes even though a newer model has come on to the market.

38. Obsolescence is only considered when it prevents the continued use of the asset for the relevant purposes. This is best evidenced by scrapping practices.

39. There are two types of obsolescence - that which can be predicted at the time the asset is first used (predictable) and that which emerges later (unpredictable). Clearly, unpredictable obsolescence cannot be taken into account when making an estimate of effective life. The Commissioner would only take obsolescence into account if it can be predicted with a high level of certainty across a majority of users.

40. Taxpayers faced with predictable obsolescence that impacts only on their business may choose to work out the effective lives of the assets themselves rather than adopt the effective lives determined by the Commissioner.

41. In addition, taxpayers can work out a new effective life under section 40-110 of the ITAA 1997 where facts emerge (for example unpredictable obsolescence) during the life of the asset that mean it must be scrapped before its originally estimated effective life has ended.

Scrapping or abandonment practices

42. Once a taxpayer has scrapped or abandoned an asset, there is a presumption it can no longer be used by anyone for the relevant purposes. The scrapping of an asset demonstrates that the asset is either physically exhausted or obsolete. A taxpayer may abandon an asset if it is too difficult or costly to remove from its place of operation.

43. This factor is only relevant to the Commissioner's determination of the effective life of an asset if a general scrapping or abandonment practice can be established across users of the asset. Evidence that one group of users traditionally scraps an asset while others do not will not be sufficient to establish the asset as one that is generally scrapped for the purpose of the Commissioner's determination. However, taxpayers within the group that scrapped the asset could choose to work out the asset's effective life themselves.

Lease periods

44. Because effective life is, among other things, the period a depreciating asset can be used for the relevant purposes, it is unlikely that an asset would be leased for a period greater than its effective life. Consideration of this factor will, in many instances, suggest that the effective life of an asset is no shorter than the period it is leased.

Financial analysis

45. As with lease periods, economic or financial analysis indicating the period over which an asset is intended for use gives guidance that the effective life is no shorter than that period. In many instances, the analysis may only reflect the capital cost recovery period or the term of a contract when in fact the asset may be used for the relevant purposes by any entity for a much longer time.

Market value

46. The defining character of a depreciating asset is that its market value actually falls, or is expected to fall, over time. An analysis of the decline of market values of an asset class, therefore, is an important factor together with those set out above to ensure that a determination of effective life provides appropriate deductions.

Working out your own effective life

47. The factors outlined above are essentially the same factors the Commissioner considers you would use if you worked out the effective life of an asset yourself. There is, however, one critical difference.

48. As mentioned in paragraph 20, the Commissioner only takes account of normal industry practices when estimating effective life. However, taxpayers who choose to self-assess can take account of their own particular circumstances of use (see subsection 40-105(1) of the ITAA 1997).

49. The Commissioner only makes determinations of the effective life of new assets. The purchaser of a second-hand asset, who decides its second-hand condition justifies a shorter life than that determined by the Commissioner, can self-assess. A taxpayer who self-assesses the effective life of plant or a depreciating asset acquired after 11.45 am, by legal time in the ACT, on 21 September 1999 is no longer required to assume that it is new.

Rates

50. The rates listed in Taxation Ruling IT 2685 were accelerated. Accelerated rates were removed for plant that was acquired or commenced to be constructed after 11.45 am, by legal time in the ACT, on 21 September 1999, except for small business taxpayers who were able to use them until the Simplified Tax System took effect from 1 July 2001.

51. The tables in the schedule attached to this Ruling contain only effective lives. Rates have not been included. Working out a rate is not a separate step in the process, but has been incorporated into the calculation formulas: see subsections 40-70(1) (diminishing value) and 40-75(1) (prime cost) of the ITAA 1997.

Structure

52. Table A of the attached schedule is an industry table which contains assets under industry headings that have, where possible, been drawn from the Australian and New Zealand Standard Industry Classification (ANZSIC) subject categories. The table lists, under each industry heading, specific assets that are peculiar to that industry or for which a special effective life is justified because of the use to which those assets are put by the industry. Under some industry headings, the list of assets also contains a general grouping or class of assets that is identified by reference to the specific industry function or process for which the assets are employed.

53. Table B is an asset table that contains generic assets which may be used by more than one industry.

54. The Commissioner's estimate of effective life is set out against each listed asset. Adopting this new structure allows the removal of many duplicated items. For example, in Taxation Ruling IT 2685, motor vehicles are listed both individually and under various industry headings. In the attached schedule they are included only in the asset list. Whilst some assets are included in both tables with the same effective life, this is the exception rather than the norm. Generally, an asset would be included in an industry list only if the Commissioner determined a different effective life for use in that industry.

New and reviewed items

55. New and reviewed items have been marked with an asterisk (*) in column 3 of Tables A and B .

Statutory caps

56. Statutory caps on the Commissioner's determined effective lives apply to certain assets. Where the Commissioner has determined effective lives for assets in excess of the statutory caps or proposed caps for those assets, they have been marked with a hash (#) in column 3 of Tables A and B .

Definitions, rental properties

57. The terms 'Freestanding' and 'Fixed' are used to describe certain residential rental property assets listed in Table A. For the purposes of the determination of effective life for such assets they have the following meanings:


Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability.

Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability.

How to use this schedule

58. The entries for the effective life of assets listed under a particular industry in Table A must only be used by members of that industry. If an asset is listed in Table A under a particular industry heading and also in Table B , then you must use the industry table if you are a member of that industry. Taxpayers not in that industry must use Table B .

59. If an asset used by an industry member is not listed under its industry heading, either specifically or under the general functional group/class, then the member should use the effective life of the asset listed in Table B .

60. If an asset is not listed in either Table A or B then the Commissioner has not made a determination of its effective life and you will need to work out its effective life yourself.

61. Many of the items that appeared in Taxation Ruling IT 2685 do not appear in Tables A or B . Generally, they have been removed because no effective life was determined for them or the asset is no longer used for relevant purposes.

62. The determination of an effective life for a depreciating asset by the Commissioner does not by itself mean an asset will always qualify, in whole or in part, for a Division 40 decline in value deduction. Depreciating assets that qualify for capital works deductions under Division 43 have deductions worked out using only the method in that Division. Depreciating assets will qualify for a decline in value deduction only to the extent they are used for a taxable purpose.

Replacements

63. It had been a longstanding practice to permit taxpayers to treat the initial purchase of certain assets as not depreciable but to claim an immediate deduction for the cost of their replacement. The practice principally related to low cost items that had very long or indeterminate lives, were difficult to keep track of, and were subject to frequent replacement through loss or breakage (for example crockery).

64. Taxation Ruling IT 2685 contained approximately 100 entries for assets the cost of which was only deductible on a replacements basis. There were a further 17 assets where the replacements basis was an alternative to an effective life write-off.

65. In 1991, the law was amended to allow an immediate write-off for plant costing $300 or less or having an effective life of less than three years. At that time, the administrative practice of allowing a deduction on a replacements basis for plant that was otherwise immediately deductible because of those provisions was no longer relevant (see paragraph 63 of Taxation Ruling IT 2685).

66. For some taxpayers, the $300 immediate write-off provisions were replaced with a new system which applied from 1 July 2000 (see Subdivision 42-M of the ITAA 1997). Division 40 introduced a similar system from 1 July 2001 for depreciating assets. It allows certain taxpayers to pool assets costing less than $1,000 each and to write off the assets under the diminishing value method using an effective life of four years (see Subdivision 40-E of the ITAA 1997).

67. The Simplified Tax System (the STS) is available to small business taxpayers from 1 July 2001. The STS allows eligible taxpayers who decide to use it, an immediate write-off for depreciating assets costing less than $1,000, and pooling arrangements for other depreciating assets.

68. The $300 immediate write-off provision was retained for assets used by taxpayers predominantly in deriving non-business income.

69. For these reasons, the replacement basis for deductions is not available for assets you first use (or have installed ready for use) for relevant purposes after 30 June 2000.

70. Replacement only assets have been removed. For those assets for which replacements were an alternative in the schedule attached to Taxation Ruling IT 2685, the effective life remains but the replacement option is no longer available.

71. In Taxation Ruling IT 2685, under the 'building and construction industry' heading, loose tools had an effective life of five years, with the option of using the replacement basis. Elsewhere, they were listed as replacements and no effective life was specified.

72. The Commissioner's determination now specifies that the effective life of all loose tools is five years.

Horticultural plants

73. Horticultural plants are depreciating assets. The deduction for a horticultural plant is also based on its effective life and is available under Subdivision 40-F of the ITAA 1997.

74. The methodology used to establish the effective life of a horticultural plant involves a consideration of the factors set out in paragraph 21 to the extent that they are relevant. Issues such as the varieties and location of plants grown, the age planted out, the years required to come into production and the number of years production was anticipated, have been canvassed. Consumer demand for new varieties may cause commercial obsolescence and, therefore, is a major factor in determining the effective life of horticultural plants.

75. Crop management techniques, such as regeneration and topworking/reworking, where trees are cut back to the stump, have also been taken into account in determining the effective life of horticultural plants. Where topworking/reworking involves grafting a new variety onto the old root system, with the result that a new plant has been established, deductions will be based on the effective life of the new plant.

Consultation

76. Industry bodies and interested taxpayers have been consulted during the course of the effective life reviews undertaken since 1999. An independent review panel has also checked each review process to confirm the level of industry consultation was appropriate. That panel presently comprises a representative from CPA Australia, the Corporate Tax Association, The Treasury, the Australian Valuation Office and the Australian Taxation Office.

Detailed contents list

77. Below is a detailed table of contents for this Ruling:

  Paragraph
What this Ruling is about 1
Previous Rulings 5
Determinations 6
Acquisitions of plant pre 21 September 1999 8
Acquisitions of plant/depreciating assets post 21 September 1999 9
Explanation 11
Context of Commissioner's review 11
Basic principles of depreciation 14
How does the Commissioner determine the effective life of a depreciating asset? 19
Physical life 22
Engineering information/manufacturer's specifications 24
Physical life/effective life 25
The way in which an asset is used by an industry/the past experience of users of the asset 26
Repairs and maintenance 28
Renewals 29
Industry standards 30
Use of the asset by different industries 31
Retention period 33
Obsolescence 34
Scrapping or abandonment practices 42
Lease periods 44
Financial analysis 45
Market value 46
Working out your own effective life 47
Rates 50
Structure 52
New and reviewed items 55
Statutory caps 56
Definitions, rental properties 57
How to use this schedule 58
Replacements 63
Horticultural plants 73
Consultation 76
Detailed contents list 77
Table A Page 18
Table B Page 113

Commissioner of Taxation
Consolidated as at 1 January 2006

1 July 2005 Schedule

Table A Effective lives (Industry Categories) page 18
ACCOMMODATION, PUBS, TAVERNS AND BARS, CAFES AND RESTAURANTS 18
Accommodation 18
Pubs, taverns and bars, cafes and restaurants, clubs - hospitality 20
AGRICULTURE, FORESTRY AND FISHING 21
Agriculture and services to agriculture 21
Forestry and logging 24
Marine fishing and aquaculture 25
COMMUNICATION SERVICES 25
Telecommunication services 25
CONSTRUCTION 27
CULTURAL AND RECREATIONAL SERVICES 28
Film and video production 28
Cinema operation 31
Radio services 32
Television services 32
Libraries, museums, the arts and parks and gardens 34
Music and theatre productions operation 35
Sport, gambling and other recreation services 35
ELECTRICITY, GAS AND WATER SUPPLY 38
Electricity supply 38
Gas supply 42
Irrigation water providers 43
Water supply 44
Sewerage and drainage service 45
EDUCATION 47
FINANCE AND INSURANCE 48
HEALTH AND COMMUNITY SERVICES 48
Dental services 48
Hospitals 49
Nursing homes 52
Ophthalmology, optometry and optical dispensing 52
Pathology services 54
Podiatry services 54
Radiology and diagnostic imaging services 55
Specialist medical services n.e.c 57
Veterinary services 57
MANUFACTURING 58
Food, beverage and tobacco manufacturing 58
Textile, clothing, footwear and leather manufacturing 62
Log sawmilling and timber dressing 63
Plywood and veneer manufacturing 64
Fabricated wood manufacturing 65
Other wood product manufacturing 66
Paper and paper product manufacturing 66
Paper stationery manufacturing 67
Printing 67
Services to printing 69
Newspaper printing or publishing 70
Petroleum refining 70
Basic chemical manufacturing 72
Other chemical product manufacturing 73
Medicinal and pharmaceutical product manufacturing 73
Rubber product manufacturing 75
Plastic products manufacturing 75
Non-metallic mineral product manufacturing 75
Metal product manufacturing 76
Alumina production 77
Aluminium smelting 78
Non-ferrous metal casting 79
Motor vehicle and part manufacturing 80
Other transport equipment manufacturing 80
Photographic and optical good manufacturing 80
Professional and scientific equipment manufacturing n.e.c. 81
Other manufacturing 81
MINING 81
Coal mining 86
Oil and gas extraction 87
Iron ore mining 91
Gold ore mining 91
Mineral sand mining 92
Nickel ore mining 93
Construction material mining 93
PERSONAL AND OTHER SERVICES 94
Personal and household goods hiring 94
Other personal services 95
Waste disposal services 96
PROPERTY AND BUSINESS SERVICES 96
Residential property operators 96
Buildings, non residential - renting or leasing 102
Machinery and equipment hiring and leasing 102
Technical services 104
RETAIL TRADE 104
Food retailing 105
Takeaway foods - retailing 105
Motor vehicle retailing and services 105
TRANSPORT AND STORAGE 106
Air and space transport and services to air transport 106
Rail transport 108
Road transport 109
Services to road transport n.e.c. 109
Water transport and services to water transport 110
WHOLESALE TRADE 112
Mineral, metal and chemical wholesaling 112
Table B Effective lives (Asset Categories) 113

Effective lives (Industry Categories)
Table A as at 1 January 2006

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
ACCOMMODATION, PUBS, TAVERNS AND BARS, CAFES AND RESTAURANTS
(57100 to 57402)
 
Accommodation
(57100)
Accommodation providers using assets not listed here may rely on determinations shown in Table A for Residential Property Operators (77110).  
Accommodation providers who operate a pub, tavern, bar, café, restaurant or club within their premises should use the effective life determinations shown in table A for Pubs, taverns and bars, cafes and restaurants, clubs - hospitality (57200 to 57402) for assets used in that business.  
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), excluding doors 10 * 1 Jul 2005
Furniture, freestanding:  
    Generally (including guestrooms) 7 * 1 Jul 2005
    Outdoor 5 * 1 Jul 2005
Garage doors, electric (excluding doors):  
    Controls and motors 5 * 1 Jul 2005
Gates, electric (excluding gates):  
    Controls and motors 5 * 1 Jul 2005
Guestroom assets:  
    Bathroom assets:  
        Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005
        Hair dryers 3 * 1 Jul 2005
        Heated towel rails, electric 5 * 1 Jul 2005
        Scales 5 * 1 Jul 2005
        Spa bath pumps 7 * 1 Jul 2005
        Towels 1 * 1 Jul 2005
    Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005
    Bed mattresses 7 * 1 Jul 2005
    Beds:
        Generally (including ensembles) 7 * 1 Jul 2005
        Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005
    Bed spreads, blankets and quilts 5 * 1 Jul 2005
    Clocks and clock radios 5 * 1 Jul 2005
    Kitchen assets:  
        Bar refrigerators 10 * 1 Jul 2005
        Cooking utensils (including electric jugs, kettles, pans, pots and toasters), excluding portable cook tops and ovens. 2 * 1 Jul 2005
        Crockery and cutlery 4 * 1 Jul 2005
        Glassware 2 * 1 Jul 2005
        Microwave ovens 5 * 1 Jul 2005
    Laundry assets in guestrooms:  
        Clothes dryers 7 * 1 Jul 2005
        Irons and ironing boards 3 * 1 Jul 2005
        Washing machines 7 * 1 Jul 2005
    Window blinds and curtains 6 * 1 Jul 2005
Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005
Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005
Laundry assets used by hotel/motel operators:  
    Dryers 10 * 1 Jul 2005
    Linen bins 15 * 1 Jul 2005
    Pressers 15 * 1 Jul 2005
    Roller irons 20 * 1 Jul 2005
    Washing machines 10 * 1 Jul 2005
Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005
Sauna heating assets 10 * 1 Jul 2005
Swimming pools and spas:  
    Chlorinators 8 * 1 Jul 2005
    Filtration assets (including pumps) 8 * 1 Jul 2005
    Heaters 10 * 1 Jul 2005
Trolleys 10 * 1 Jul 2005
Vacuum cleaners 3 * 1 Jul 2005
Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005
 
Pubs, taverns and bars, cafes and restaurants, clubs - hospitality
(57200 to 57402)
Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5 * 1 Jul 2005
Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005
Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005
Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005
Counters for customer service, freestanding 15 * 1 Jul 2005
Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005
Dishwasher machines 8 * 1 Jul 2005
Drink blenders 3 * 1 Jul 2005
Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers) excluding beer dispensing systems 10 * 1 Jul 2005
Electronic spirits dispensers 5 * 1 Jul 2005
Floor coverings, removable without damage:  
    Carpet 5 * 1 Jul 2005
    Rubber safety mats 5 * 1 Jul 2005
Food preparation and service assets:  
    Bench top appliances - small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005
    Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005
    Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005
    Crockery, cutlery and glassware 1 * 1 Jul 2005
    Hot food display assets (including bain marie) 10 * 1 Jul 2005
    Microwave ovens 5 * 1 Jul 2005
    Preparation benches, freestanding 20 * 1 Jul 2005
    Wok burners, large commercial type 8 * 1 Jul 2005
Furniture, freestanding, for customer use:  
    In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005
    In dining areas 8 * 1 Jul 2005
Furniture, not freestanding:  
    Chairs and tables fixed to ground or building 20 * 1 Jul 2005
Glassware 1 * 1 Jul 2005
Glass washer machines 5 * 1 Jul 2005
Kitchen exhaust fans 5 * 1 Jul 2005
Menu boards 5 * 1 Jul 2005
 
AGRICULTURE, FORESTRY AND FISHING
(01110 to 04203)
Agriculture and Services to agriculture
(01110 to 02200)
Agricultural implements and plant (general including station plant) 10 1 Jan 2001
Bacon bins (demountable pig confinement units):
    Galvanised iron components of structure 33 1/3 1 Jan 2001
    Plant installed in structure 20 1 Jan 2001
Banana ripening plant 13 1/3 1 Jan 2001
Bee farming plant:
    Beehives 13 1/3 1 Jan 2001
    Processing plant 20 1 Jan 2001
Bridges (wooden) 20 1 Jan 2001
Cotton sheds (humidification) 20 1 Jan 2001
Curing barns (tobacco, timber, peanut, corn or grain) 13 1/3 1 Jan 2001
Dairy farm plant (power): 20 1 Jan 2001
Fences:
    General (including wire and wire netting used in construction of fencing) 33 1/3 1 Jan 2001
    Electric 20 1 Jan 2001
Fruit-growers' plant:
    Dips, pans, spray pumps, etc 10 1 Jan 2001
    Fumigation tents and machinery 10 1 Jan 2001
    Hail netting:
        Black (UV inhibited) 10 1 Jan 2001
        White or clear 5 1 Jan 2001
        Support poles, wires, high tensile cables 40 1 Jan 2001
    Racks (dried fruit) 20 1 Jan 2001
    Tecto applicator (citrus anti-fungal plant) 5 1 Jan 2001
Glass houses (metal-framed) 50 1 Jan 2001
Greenhouse 'igloo' components:
    Galvanised piping frames 20 1 Jan 2001
    Fibreglass covering, electric fans and misted water spray equipment 6 2/3 1 Jan 2001
Harvester/Sweeper 6 2/3 1 Jan 2001
Headers, self propelled (combine harvesters) 6 2/3 1 Jan 2001
Hop growers' plant:
    Hop picking machines 13 1/3 1 Jan 2001
    Kilns 20 1 Jan 2001
Horse stalls (Breeze way Shed Row) 33 1/3 1 Jan 2001
Horticultural plants:
    Citrus:
        Grapefruit 30  *  1 Jan 2001
        Lemon 20  *  1 Jan 2001
        Limes 20  *  1 Jan 2001
        Mandarin 25  *  1 Jan 2001
        Orange 30  *  1 Jan 2001
    Grapevines, dried 15  *  1 Oct 2004
    Grapevines, table 15  *  1 Oct 2004
    Grapevines, wine 20  *  1 Oct 2004
    Nuts:
        Almond 25  *  1 Jul 2001
        Cashew 25  *  1 Jul 2001
        Chestnut 25  *  1 Jul 2001
        Hazelnut 25  *  1 Jul 2001
        Jojoba 30  *  1 Jul 2001
        Macadamia 25  *  1 Jul 2001
        Pecan 25  *  1 Jul 2001
        Pistachio 25  *  1 Jul 2001
        Walnut 25  *  1 Jul 2001
    Pome:
        Apple 20  *  1 Jan 2001
        Pear 25  *  1 Jan 2001
    Stone Fruit:
        Apricots 10  *  1 Jan 2001
        Cherries 18  *  1 Jan 2001
        Nectarine 10  *  1 Jan 2001
        Olives 30  *  1 Jan 2001
        Peach 10  *  1 Jan 2001
        Plum 15  *  1 Jan 2001
        Prune 20  *  1 Jan 2001
    Tropical:
        Avocado 20  *  1 Jan 2001
        Mango 30  *  1 Jan 2001
Irrigation plant and equipment:
    Metal piping 13 1/3 1 Jan 2001
    Other piping (including concrete channels but not earth channels) 20 1 Jan 2001
    Other plant 20 1 Jan 2001
Levee banks and revetments 40 1 Jan 2001
Motor cycles (used for mustering, maintenance of fences, etc) 3 1 Jan 2001
Mushroom growers' plant:
    Air conditioning plant 6 2/3 1 Jan 2001
    Buildings:
        Peak heat, spawn running and growing rooms 10 1 Jan 2001
        Other:
            timber or steel frame 33 1/3 1 Jan 2001
            brick, stone or concrete walls 50 1 Jan 2001
    Compost preparation plant 6 2/3 1 Jan 2001
    General plant (including spraying, watering and pumping equipment) 6 2/3 1 Jan 2001
    Growing trays 6 2/3 1 Jan 2001
Pea-viners, pea cleaners, vine and straw conveyors 10 1 Jan 2001
Peanut blanching plant:
    Air piping 20 1 Jan 2001
    Blanchers 10 1 Jan 2001
    Colour sorter (electronic) 10 1 Jan 2001
    Control panel 20 1 Jan 2001
    Cooling equipment (including control panel) 13 1/3 1 Jan 2001
    Elevators 10 1 Jan 2001
    Exhaust fans 20 1 Jan 2001
    Fumigation equipment 10 1 Jan 2001
    Pal boxes 3 1 Jan 2001
    Plant water services 50 1 Jan 2001
    Roaster and dryer 10 1 Jan 2001
    Scales 20 1 Jan 2001
    Storage surge bins 20 1 Jan 2001
    Tipping unit 20 1 Jan 2001
    Transformers 40 1 Jan 2001
    Vibrating conveyors 10 1 Jan 2001
Poultry farmers' plant (incubators) 20 1 Jan 2001
Sheep Farming Plant:
    Shearing machines 13 1/3 1 Jan 2001
    Shearing stands (demountable) 10 1 Jan 2001
    Sheep dips (concrete) 50 1 Jan 2001
    Woolsheds:
        with brick, stone or concrete walls 66 2/3 1 Jan 2001
        wood or iron walls 50 1 Jan 2001
Silos:
    Ancillary equipment 20 1 Jan 2001
    Grain (metal) 30  *  1 Jul 2001
Stockyards, pens, lairages 20 1 Jan 2001
Stud stock and thoroughbred horses 10 1 Jan 2001
Trellis 20 1 Jan 2001
Vegetable processing equipment 13 1/3 1 Jan 2001
Water tower (brick) 100 1 Jan 2001
 
Forestry and logging
(03010 to 03030)
Logging plant:            
    Cable system (including winches and high leads) 8  *  1 Jan 2001
    Forwarders 8  *  1 Jan 2001
    Harvesters and feller bunchers (includes heads) 7  *  1 Jan 2001
    Log trailers 10  *  1 Jan 2001
    Saws:            
        Mobile 8  *  1 Jan 2001
        Portable chain 2  *  1 Jan 2001
    Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7  *  1 Jan 2001
 
Forestry and Logging
(03010 to 03030)
Logging Plant:
    Cable system (including winches and high leads) 8  *  1 Jan 2001
    Forwarders 8  *  1 Jan 2001
    Harvesters and feller bunchers (includes heads) 7  *  1 Jan 2001
    Log trailers 10  *  1 Jan 2001
    Saws:
        Mobile 8  *  1 Jan 2001
        Portable chain 2  *  1 Jan 2001
    Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7  *  1 Jan 2001
 
Marine fishing and Aquaculture
(04110 to 04203)
Fish Farming Ponds (earth and clay) 20 1 Jan 2001
Fishing Plant:
    Boats 13 1/3 1 Jan 2001
    Fish holding baskets 10 1 Jan 2001
    Purse seine fishing net 5 1 Jan 2001
Pearling and Oyster Fishing Plant:
    Luggers (oyster fishing) 13 1/3 1 Jan 2001
    Pearling boats 20 1 Jan 2001
    Pumps 13 1/3 1 Jan 2001
Prawn farming ponds and plant 20 1 Jan 2001
 
COMMUNICATION SERVICES
(71110 to 71200)
Telecommunication Services
(71200)
Backbone Network Assets:
    Conduits 40  *  1 Jul 2003
    Cross connects (including digital and optical) 15  *  1 Jul 2003
    Multiplexers (including wave division, terminal, and add-drop) 15  *  1 Jul 2003
    Optical amplifiers 15  *  1 Jul 2003
    Optical fibre cables 25  *  1 Jul 2003
    Optical patch panels 25  *  1 Jul 2003
    Regenerators 15  *  1 Jul 2003
International Telecommunications Submarine Cable 15  *  1 Jul 2002
Microwave radio telecommunication assets:            
    Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable):            
        High capacity licensed microwave radio 10  *  1 Jul 2004
        Medium capacity licensed microwave radio 8  *  1 Jul 2004
        Low capacity licensed microwave radio 5  *  1 Jul 2004
    Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter:            
        High capacity licensed microwave radio system ³ 68Mb 10  *  1 Jul 2004
        Medium capacity licensed microwave radio system ³ 16Mb to < 68Mb 8  *  1 Jul 2004
        Low capacity licensed microwave radio system < 16Mb 5  *  1 Jul 2004
        Class licence microwave radio system (including antenna) 3  *  1 Jul 2004
    Multiplexer 10  *  1 Jul 2004
    Towers (including guyed, lattice and steel or concrete poles) 25  *  1 Jul 2004
Mobile Telecommunications Assets:
    Base station assets:
        Antennas, battery backup, radio transmitters/receivers and rectifiers 6  *  1 Jul 2002
        Towers 25  *  1 Jul 2002
    Base station controller hardware 10  *  1 Jul 2002
    Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10  *  1 Jul 2002
    Mobile switching centre hardware 10  *  1 Jul 2002
Satellite communication assets:  
    Communications satellites (geosynchronous orbit) 15  *  1 Jan 2005
    High power amplifiers 12  *  1 Jan 2005
    Multiplexers 10  *  1 Jan 2005
    Satellite antennas:  
        Electronic components, external (including low noise amplifiers) 8  *  1 Jan 2005
        Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8  *  1 Jan 2005
        Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20  *  1 Jan 2005
    Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10  *  1 Jan 2005
    Satellite telemetry and control systems 15  *  1 Jan 2005
Telecommunications assets:  
    Air-conditioning units 5  *  1 Jul 2002
    Batteries, rectifiers 6  *  1 Jul 2002
    Racks 20  *  1 Jul 2003
    Equipment shelters (transportable) 25  *  1 Jul 2003
 
CONSTRUCTION
(41111 to 42590)
Backhoe Loaders 9  *  1 Jul 2002
Bending machines (bar, angle or rod) 10 1 Jan 2001
Brick elevators (portable) 5 1 Jan 2001
Chain blocks, rod shears, jacks, etc 13 1/3 1 Jan 2001
Compactors 12  *  1 Jul 2002
Compressors (Mobile) 12  *  1 Jul 2002
Concreting plant:
    Batching plant:
        Portable and demountable 6 2/3 1 Jan 2001
        Static 13 1/3 1 Jan 2001
    Buggies or dumpers (motorised) 5 1 Jan 2001
    Hoppers, skips and hoist buckets 10 1 Jan 2001
    Immersion vibrators 4 1 Jan 2001
    Mobile concrete pumping units 6 2/3 1 Jan 2001
    Monorails 5 1 Jan 2001
    Steel formwork, beams and props 10 1 Jan 2001
    Trowelling machines 4 1 Jan 2001
    Vibrating screeders 4 1 Jan 2001
Cranes (Mobile):
    Light and medium 15  *  1 Jul 2002
    Heavy (over 15.24 tonnes lift) 20  *  1 Jul 2002
    Tower and hoists 10 1 Jan 2001
Dozers/Front End Loaders 9  *  1 Jul 2002
Forklifts 11  *  1 Jul 2002
Grinding and milling machines 3 1 Jan 2001
Hydraulic Excavators 10  *  1 Jul 2002
Levels, dumpy, etc 13 1/3 1 Jan 2001
Lift slab equipment 5 1 Jan 2001
Mini Excavators 8  *  1 Jul 2002
Motor Graders 10  *  1 Jul 2002
Pavers 12  *  1 Jul 2002
Profilers 10  *  1 Jul 2002
Pumps 10 1 Jan 2001
Road Rollers 15  *  1 Jul 2002
Saw benches (portable) 13 1/3 1 Jan 2001
Scrapers 8  *  1 Jul 2002
Skid Steer Loaders 7  *  1 Jul 2002
Stabiliser Recyclers 12  *  1 Jul 2002
Telescopic Handlers 10  *  1 Jul 2002
Tool Carriers 10  *  1 Jul 2002
Track Loaders 9   1 Jul 2002
Traffic management assets (use the relevant lives given under Machinery and equipment hiring and leasing (77410 to 77430), whether or not the assets are in fact hired or leased)      
Welding units (portable):
    Light type 6 2/3 1 Jan 2001
    Medium and other types 10 1 Jan 2001
Wheel Loaders 8  *  1 Jul 2002
Winches 13 1/3 1 Jan 2001
CULTURAL AND RECREATIONAL SERVICES
(91110 to 93302)
 
Film and video production
(91110)
Camera accessories:      
        Aspect ratio converters 12  *  1 Jan 2006
        Digital or electronic time code slates 5  *  1 Jan 2006
        Speed control, time lapse and phase adjustment controls 10  *  1 Jan 2006
        Time code generators and master clocks 10  *  1 Jan 2006
        Underwater and marine housings and rain deflectors 12  *  1 Jan 2006
        Video assist systems (incorporating monitors, video recorders with playback, transmitters and receivers) 3  *  1 Jan 2006
Cameras:      
        Digital cameras 5  *  1 Jan 2006
        16mm and 35mm film cameras 10  *  1 Jan 2006
Camera lens accessories:      
        Coloured and graduated filters and filter stages 3  *  1 Jan 2006
        Fish eye and wide angle lens adapters 10  *  1 Jan 2006
        Follow focus, remote focus, shutter and zoom controls 10  *  1 Jan 2006
        Image stabilisers, matte boxes, and teleprompters 10  *  1 Jan 2006
Camera lenses 10  *  1 Jan 2006
Camera supports (including heads, legs, mounts and tripods) 10  *  1 Jan 2006
Grips' assets:      
        Camera cranes 10  *  1 Jan 2006
        Camera heads 10  *  1 Jan 2006
        Car rigs, sea rigs and other specialised rigs 2  *  1 Jan 2006
        Communications systems 5  *  1 Jan 2006
        Dollies 12  *  1 Jan 2006
        Dolly and camera attachments 10  *  1 Jan 2006
        Dolly track 5  *  1 Jan 2006
        Remote camera control systems 10  *  1 Jan 2006
        Towers, rigging, and dance floors 10  *  1 Jan 2006
        Tracking vehicles and insert trailers (see entries for Trucks and Trailers under the heading "Motor vehicles, etc" in Table B)      
Lighting assets:      
        Accessories (including gaffer grips, clamps, mounts, and stands) 10  *  1 Jan 2006
        Portable lights 10  *  1 Jan 2006
        Studio lights - fixed 15  *  1 Jan 2006
        Lighting control systems 10  *  1 Jan 2006
        Lighting grids - fixed 20  *  1 Jan 2006
        Lighting hoists 15  *  1 Jan 2006
Motion picture film processing assets:      
        Chemical agitators and mixers 10  *  1 Jan 2006
        Chemical storage tanks 15  *  1 Jan 2006
        Film cleaning machines 10  *  1 Jan 2006
        Film densitometers 10  *  1 Jan 2006
        Film printing machines 10  *  1 Jan 2006
        Film processing machines 10  *  1 Jan 2006
        Film re-winders 15  *  1 Jan 2006
        Flat bed and rear projection film viewers 15  *  1 Jan 2006
        Film colour analysers and colour grading machines 8  *  1 Jan 2006
        Optical sound camera systems (incorporating soundtrack and time code generators) 10  *  1 Jan 2006
        Mixed chemical pumps 10  *  1 Jan 2006
        Silver recovery units 8  *  1 Jan 2006
        Sound quality control processors 5  *  1 Jan 2006
        Waste water treatment assets 10  *  1 Jan 2006
Post production sound assets:      
        Amplifiers and pre-amplifiers 5  *  1 Jan 2006
        Audio effects units (incorporating: aural exciters, compressors, delay and effects control processors, graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators, and time controllers) 5  *  1 Jan 2006
        Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3  *  1 Jan 2006
        Digital film projectors 5  *  1 Jan 2006
        Digital sound conversion processors (including encoders and decoders) 5  *  1 Jan 2006
        Hard disc video players and recorders 3  *  1 Jan 2006
        Microphones and microphone accessories 10  *  1 Jan 2006
        Motion picture film projectors 10  *  1 Jan 2006
        Screens 5  *  1 Jan 2006
        Sound mixing desks and consoles 5  *  1 Jan 2006
        Speakers 7  *  1 Jan 2006
        Time code synchronisation units 5  *  1 Jan 2006
        Video routers and servers 5  *  1 Jan 2006
Post production video assets:      
        DVD players 3  *  1 Jan 2006
        Edit controllers (used in linear editing) 4  *  1 Jan 2006
        High definition digital film scanners 4  *  1 Jan 2006
        High definition laser film recorders 5  *  1 Jan 2006
        Monitors 5  *  1 Jan 2006
        Motion capture and analysis systems 5  *  1 Jan 2006
        Non-linear editing systems (incorporating computer control, interface and hard disc system) 5  *  1 Jan 2006
        Telecine chain (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machine) 7  *  1 Jan 2006
        VHS video cassette players and recorders 2  *  1 Jan 2006
        Video routers and servers 5  *  1 Jan 2006
        Videotape players and recorders 5  *  1 Jan 2006
Screening theatre assets:      
        Audio amplification and processing equipment (includes component racks systems) 5  *  1 Jan 2006
        Digital audio players, digital film projectors and digital sound conversion processors 5  *  1 Jan 2006
        Motion picture film projectors 10  *  1 Jan 2006
        Screens 8  *  1 Jan 2006
        Speakers 10  *  1 Jan 2006
Sound recording assets:      
        Amplifiers and pre-amplifiers 5  *  1 Jan 2006
        Sound mixing consoles 5  *  1 Jan 2006
        Boom poles 2  *  1 Jan 2006
        Compressors, expanders and limiters 5  *  1 Jan 2006
        Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2  *  1 Jan 2006
        Digital or electronic time code slates 5  *  1 Jan 2006
        Headphones:      
        Generally 2  *  1 Jan 2006
        Miniature in-ear headphones 1  *  1 Jan 2006
        Microphones:      
        Field or boom microphones 7  *  1 Jan 2006
        Lapel microphones 1  *  1 Jan 2006
        Microphone cables 2  *  1 Jan 2006
        Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5  *  1 Jan 2006
        Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5  *  1 Jan 2006
        Studio microphones 10  *  1 Jan 2006
        Monitors 2  *  1 Jan 2006
        Speakers 5  *  1 Jan 2006
        Vision switchers 5  *  1 Jan 2006
Video monitors 5  *  1 Jan 2006
 
Cinema operation
(91130)
Audio amplification and processing equipment (including component rack systems) 10  *  1 Jan 2001
Carpets 5  *  1 Jan 2001
Cinema and sound processor 8  *  1 Jan 2001
Cinema automation system 10  *  1 Jan 2001
Cinema seating (including frame, seat body and cover) 7  *  1 Jan 2001
Curtains, wall and acoustic treatments 7  *  1 Jan 2001
Drive-in plant:      
    Sound transmission equipment 10  *  1 Jan 2001
    Listening units (including posts, wiring and speaker equipment) 10  *  1 Jan 2001
    Screens and screen framing 15  *  1 Jan 2001
Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10  *  1 Jan 2001
Film transport system (including platter systems, tower, make-up tables and interlock systems) 15  *  1 Jan 2001
Lighting (includes dimmers, aisle and seat) 10  *  1 Jan 2001
Loud speakers and sound reproduction equipment 10  *  1 Jan 2001
Motion picture and slide projection equipment:      
    Motion picture projector 10  *  1 Jan 2001
    Projection port 20  *  1 Jan 2001
    Projector heat extraction system 10  *  1 Jan 2001
    Slide projector 10  *  1 Jan 2001
Screen installations (includes screens, framing and masking equipment) 8  *  1 Jan 2001
 
Radio services
(91210)
Radio broadcasting equipment:      
    Computer automated 10   1 Jan 2001
    General plant 6 2/3   1 Jan 2001
    Steel masts 40   1 Jan 2001
 
Television services
(91220)
Audio boards, consoles and mixers 12 * 1 Jul 2005
Audio delay units 10 * 1 Jul 2005
Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005
Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005
Broadcast antennas 20 * 1 Jul 2005
Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005
Cameras:  
    Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005
    Studio cameras 10 * 1 Jul 2005
Camera control units 10 * 1 Jul 2005
Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005
Camera lenses 12 * 1 Jul 2005
Camera mounting heads 15 * 1 Jul 2005
Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005
Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005
Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005
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
Digital video effects (DVE) units - standalone 10 * 1 Jul 2005
Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005
Hard disk recorders 5 * 1 Jul 2005
Intercommunication systems 15 * 1 Jul 2005
Lighting:  
    Portable lighting 12 * 1 Jul 2005
    Studio lighting 15 * 1 Jul 2005
Lighting control systems 10 * 1 Jul 2005
Lighting grids - fixed 40 * 1 Jul 2005
Lighting hoists 15 * 1 Jul 2005
    Microphones:  
    Field or boom microphones 5 * 1 Jul 2005
    Miniature or 'lapel' microphones 5 * 1 Jul 2005
    Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005
    Studio or fixed microphones 10 * 1 Jul 2005
Microphone booms 10 * 1 Jul 2005
Microwave telecommunications assets - see Table A Telecommunications services (71200)      
Mobile production vehicles (excluding the assets contained within) - see Table B Motor Vehicles      
Monitors:  
    Audio monitors 10 * 1 Jul 2005
    Video monitors:  
        Cathode ray tube ('CRT') monitors 8 * 1 Jul 2005
        LCD and Plasma monitors 5 * 1 Jul 2005
        Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005
Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005
Presentation automation systems 10 * 1 Jul 2005
Racks 20 * 1 Jul 2005
RF Modulation units 12 * 1 Jul 2005
Routing systems (incorporating control panels, hardware and switchers): 11 * 1 Jul 2005
Satellite telecommunications assets - see Table A Telecommunications services (71200)  
Servers (excluding data servers) 8 * 1 Jul 2005
Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005
Slow motion controllers 10 * 1 Jul 2005
Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005
Teleprompters 10 * 1 Jul 2005
Translators 15 * 1 Jul 2005
Transmission towers 40 * 1 Jul 2005
Transmitters 15 * 1 Jul 2005
Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005
Under monitor and tally display systems 10 * 1 Jul 2005
Videocassette recorders 5 * 1 Jul 2005
Videotape players and recorders 8 * 1 Jul 2005
 
Libraries, Museums, the Arts and Parks and Gardens
(92100 to 92390)
Libraries:
    Circulating (all classes of books) 10 1 Jan 2001
    Music lending 6 2/3 1 Jan 2001
Museum Displays in Aircraft/War Museums 100 1 Jan 2001
Parks and Gardens:
    Lion Park:
        Animal cages and sheds 20 1 Jan 2001
        Animal huts 10 1 Jan 2001
    Planetarium dome 33 1/3 1 Jan 2001
    Sea Life Centre:
        Fibreglass aquarium tanks 20 1 Jan 2001
        Ketch 13 1/3 1 Jan 2001
        TV audio system 10 1 Jan 2001
 
Music and theatre productions operation
(92412)
Theatre equipment:      
    Accessories (theatrical wigs, costumes, etc) 5   1 Jan 2001
 
Sport, Gambling and Other Recreation Services
(93111 to 93302)
Amusement Machines and Equipment:
    Coin-operated amusement machines:
        Children's rides 5  *  1 Jul 2001
        Convertible video game/simulator (cabinet) 5 ½  *  1 Jul 2001
        Dedicated video game/simulator 3 ½  *  1 Jul 2001
        Interchangeable video game kit 1  *  1 Jul 2001
        Juke box (compact disc) 10  *  1 Jul 2001
        Photo-image machines 3 ½  *  1 Jul 2001
        Pinball machines 3 ½  *  1 Jul 2001
        Pool/Billiard tables 10  *  1 Jul 2001
        Redemption games (prizes/tickets) 5 ½  *  1 Jul 2001
        Table games (including air hockey, soccer, etc.) 5 ½  *  1 Jul 2001
    Billiard tables 40 1 Jan 2001
    Rides and devices (fixed or mobile):
        Chair-o-planes 15  *  1 Jan 2002
        Children's indoor soft playgrounds 5  *  1 Jan 2002
        Children's rides (designed for the carriage of children less than 8 years old) 15  *  1 Jan 2002
        Ferris wheels 25  *  1 Jan 2002
        Free falls (including giant drop and tower of terror) 25  *  1 Jan 2002
        Inflatables (including jumping castles) 5  *  1 Jan 2002
        Overhead transit devices (including chair lifts and cabin lifts) 25  *  1 Jan 2002
        Roller coasters:
                Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25  *  1 Jan 2002
                Powered (including tornado) 15  *  1 Jan 2002
        Round rides with or without additional motions (including merry-go-rounds) 15  *  1 Jan 2002
        Self-drive non-powered gravity rides (including toboggans and bob-sleds):
                Track 20  *  1 Jan 2002
                Vehicle 5  *  1 Jan 2002
        Self-drive powered rides (including dodgems and go-karts):
                Track 15  *  1 Jan 2002
                Vehicle 5  *  1 Jan 2002
        Simulators 10  *  1 Jan 2002
        Swinging rides (including pirate ship, spaceloop, and rainbow) 15  *  1 Jan 2002
        Trains, tracked or trackless (including tractor trains and miniature railways) 10  *  1 Jan 2002
        Water rides 20  *  1 Jan 2002
        Water slides 'gravity powered' 20  *  1 Jan 2002
Bowling Centres (plant and equipment):
    Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 1/3 1 Jan 2001
    Bowling balls 5 1 Jan 2001
    Masking units 10 1 Jan 2001
    Pin setters and pin spotters 10 1 Jan 2001
    Other equipment 13 1/3 1 Jan 2001
Golf Courses (miniature):
    Lighting plant, electric motors, moving parts 20 1 Jan 2001
    Lighting standards 40 1 Jan 2001
    Carpets on stairways 3 1 Jan 2001
Gymnasium Equipment 10 1 Jan 2001
Marina Operation:
    Boat cradles 10  *  1 Jul 2002
    Boat storage racks 10  *  1 Jul 2002
    Forklifts 11  *  1 Jul 2002
    Marina - wet berths (incorporating piling, decking and floating pontoons) 20  *  1 Jul 2002
    Mooring buoys 10  *  1 Jul 2002
    Travel lifts 15  *  1 Jul 2002
Poker Machines 5 1 Jan 2001
Racehorses 10 1 Jan 2001
Racing Cars 2 1 Jan 2001
Shuffle Boards 10 1 Jan 2001
Skating Rink Plant:
    Fittings (open air) 20 1 Jan 2001
    General freezing plant and equipment 13 1/3 1 Jan 2001
    Hired ice skating boots 5 1 Jan 2001
    Roller skates 5 1 Jan 2001
    Surface (synthetic panels) 10 1 Jan 2001
Ski Equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001
Ski Maintenance Machine 13 1/3 1 Jan 2001
Space Theatre Dome 33 1/3 1 Jan 2001
Tennis Court Surface:
    Bitumen 20 1 Jan 2001
    Plexipave 20 1 Jan 2001
    Synthetic lawn 10 1 Jan 2001
Totalisator:
    Computer equipment 10 1 Jan 2001
    Ancillary equipment (eg ticket issuing machines) 13 1/3 1 Jan 2001
Trampolines 10 1 Jan 2001
 
ELECTRICITY, GAS AND WATER SUPPLY
(36100 to 37020)
Electricity supply
(36100)
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 system 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 system (incorporating downstream delivery pipelines) 30  *  1 Jan 2002
        On-site liquid fuel supply system (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 uninterruptable power supply assets) 15  *  1 Jan 2002
            Gas turbine generators 30  *  1 Jan 2002
            Generator transformer and unit transformer in sub-tropical area 30  *  1 Jan 2002
            Generator transformer and unit transformer in tropical area 25  *  1 Jan 2002
            Heat recovery steam generator 30  *  1 Jan 2002
            Miscellaneous assets 30  *  1 Jan 2002
            On-site switchyard with conventional outdoor switchgear 30  *  1 Jan 2002
            On-site switchyard with gas insulated switchgear 30  *  1 Jan 2002
            Reciprocating engine, diesel fired 20  *  1 Jan 2002
            Reciprocating engine, gas spark ignition 20  *  1 Jan 2002
            Station and auxiliary electrical systems within the power station 30  *  1 Jan 2002
            Steam turbine generator 30  *  1 Jan 2002
        Combined Cycle:
            Condensing and feed heating assets 30  *  1 Jan 2002
            Control and monitoring system 15  *  1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptable power supply assets) 15  *  1 Jan 2002
            Gas turbine generators 30
            Generator transformer and unit transformer in sub-tropical area 30  *  1 Jan 2002
            Generator transformer and unit transformer in tropical area 25  *  1 Jan 2002
            Heat recovery steam generator 30  *  1 Jan 2002
            Miscellaneous assets 30  *  1 Jan 2002
            On-site switchyard with conventional outdoor switchgear 30  *  1 Jan 2002
            On-site switchyard with gas insulated switchgear 30  *  1 Jan 2002
            Station and auxiliary electrical systems within the power station 30  *  1 Jan 2002
            Steam turbine generator 30  *  1 Jan 2002
        Diesel or Gas Engine:
            Control and monitoring system 15  *  1 Jan 2002
            Diesel reciprocating engine 20  *  1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptable power supply assets) 15  *  1 Jan 2002
            Gas spark ignition reciprocating engine 20  *  1 Jan 2002
            Generator transformer and unit transformer in sub-tropical area 30  *  1 Jan 2002
            Generator transformer and unit transformer in tropical area 25  *  1 Jan 2002
            Miscellaneous assets 30  *  1 Jan 2002
            On-site switchyard with conventional outdoor switchgear 30  *  1 Jan 2002
            On-site switchyard 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 system 15  *  1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptable power supply assets) 15  *  1 Jan 2002
            Gas turbine generators 30  *  1 Jan 2002
            Generator transformer and unit transformer in sub-tropical area 30  *  1 Jan 2002
            Generator transformer and unit transformer in tropical area 25  *  1 Jan 2002
            Miscellaneous assets 30  *  1 Jan 2002
            On-site switchyard with conventional outdoor switchgear 30  *  1 Jan 2002
            On-site switchyard 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 uninterruptable power supply assets) 15  *  1 Jan 2002
            Generator transformer and unit transformer in sub-tropical area 30  *  1 Jan 2002
            Generator transformer and unit transformer in tropical area 25  *  1 Jan 2002
            Hydro turbines and generators 40  *  1 Jan 2002
            Miscellaneous assets 40  *  1 Jan 2002
            On-site switchyard with conventional outdoor switchgear 40  *  1 Jan 2002
            On-site switchyard with gas insulated switchgear 35  *  1 Jan 2002
            Station and auxiliary electrical systems within the power station 40  *  1 Jan 2002
        Thermal:
            Condensing and feed heating assets 30  *  1 Jan 2002
            Control and monitoring system 15  *  1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptable power supply assets) 15  *  1 Jan 2002
            Generator transformer and unit transformer in sub-tropical area 30  *  1 Jan 2002
            Generator transformer and unit transformer in tropical area 25  *  1 Jan 2002
            Miscellaneous assets 30  *  1 Jan 2002
            On-site switchyard with conventional outdoor switchgear 30  *  1 Jan 2002
            On-site switchyard with gas insulated switchgear 30  *  1 Jan 2002
            Primary dust collection system (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 generator 30  *  1 Jan 2002
            Steam turbine generator 30  *  1 Jan 2002
        Wind:
            Generator transformer and unit transformer in sub-tropical area 30  *  1 Jan 2002
            Generator transformer and unit transformer in tropical area 25  *  1 Jan 2002
            Wind turbine 20  *  1 Jan 2002
    Power Station Civil and Structural Works:
        Chimney stack:
            Concrete surround 30  *  1 Jan 2002
            Steel flues 20  *  1 Jan 2002
        Cooling tower, concrete or timber 30  *  1 Jan 2002
        Cooling water system (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
(36200)
Gas distribution:
    Control systems (excluding computers) 10  *  1 Jul 2002
    Gas meter 15  *  1 Jul 2002
    Low Pressure (LP) gas storage holder 40  * # 1 Jul 2002
    Pigging device 5  *  1 Jul 2002
    Pipeline (including high, medium or low pressure trunk, primary or secondary mains or services):
        Generally 50  * # 1 Jul 2002
        PVC pipeline 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:
    Compressor gas turbine (GT) driver 20  *  1 Jul 2002
    Compressor station assets 30  * # 1 Jul 2002
    Control systems (excluding computers) 10  *  1 Jul 2002
    Gas meter 15  *  1 Jul 2002
    Gas pipeline LNG station assets 30  * # 1 Jul 2002
    Pigging device 5  *  1 Jul 2002
    Pipeline - 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
 
Irrigation water providers
(37010)
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
 
Water Supply
(37010)
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
Pressure reducing valves 25  *  1 Jan 2005
Valves (excluding pressure reducing valves) 30  *  1 Jan 2005
Raw water storage and supply assets:  
    Bores 30  *  1 Jan 2005
    Dams and weirs 100  *  1 Jan 2005
    Dam or weir intake structures 100  *  1 Jan 2005
Water treatment assets:  
    Balance tanks 80  *  1 Jan 2005
    Bore water treatment assets:  
        Aerators and blowers 20  *  1 Jan 2005
        Lime silos 50  *  1 Jan 2005
        Batching tanks 80  *  1 Jan 2005
        Lime pump sets (incorporating switch boards, starters, motors and pumps) 25  *  1 Jan 2005
        Reactors 25  *  1 Jan 2005
        Filtration tanks 80  *  1 Jan 2005
        Backwash pumps 25  *  1 Jan 2005
        Clear water tanks 80  *  1 Jan 2005
        Sludge thickeners 50  *  1 Jan 2005
        Drying beds 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
    Pen-stops 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
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 pumping station detention tanks 80  *  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
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 15  *  1 Jan 2005
 
Sewerage and Drainage Services
(37020)
Chemical dosing pumps 25  *  1 Jan 2005
Pump sets (incorporating switch boards, starters, motors and pumps) 25  *  1 Jan 2005
Sewage service connection assets:  
    Low pressure pumps 25  *  1 Jan 2005
    Vacuum pumps 25  *  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
Pressure reducing valves 25  *  1 Jan 2005
Valves (excluding pressure reducing valves) 30  *  1 Jan 2005
Sewage pump station assets:  
    Detention tanks 80  *  1 Jan 2005
    Overflow screens 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
    Pen-stops 25  *  1 Jan 2005
    Water storage tanks 80  *  1 Jan 2005
    Screenings removal assets 25  *  1 Jan 2005
    Grit removal assets 25  *  1 Jan 2005
    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
    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
Methane gas and cogeneration assets (see Table A - Electricity supply 36100 and Gas supply 36200)  
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
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 15  *  1 Jan 2005
EDUCATION
(84100 to 84409)
Kindergarten Furniture and Play Equipment 5 1 Jan 2001
 
FINANCE AND INSURANCE
(73100 to 75200)
Banks:
    Demountable strongrooms 100 1 Jan 2001
    Portable safes 40 1 Jan 2001
    Strongroom doors 100 1 Jan 2001
 
HEALTH AND COMMUNITY SERVICES
(86110 to 87290)
Medical Assets:
    Benchtop sterilisers 5  *  1 Jul 2003
    Benchtop ultrasonic cleaners 7  *  1 Jul 2003
    Clinical furniture 10  *  1 Jul 2003
    X-Ray viewers 10  *  1 Jul 2003
 
Dental Services
(86230)
Dentists' assets:
    Air abrasion units 10  *  1 Jul 2003
    Air compressors 10  *  1 Jul 2003
    Amalgamators 7  *  1 Jul 2003
    Amalgam separators 7  *  1 Jul 2003
    Computerised (CAD/CAM) ceramic restoration systems:    
        Imaging units 7  *  1 Jul 2003
        Milling units 5  *  1 Jul 2003
    Curing lights (halogen) 5  *  1 Jul 2003
    Dental chairs 10  *  1 Jul 2003
    Dental instruments:
        Hand-held manually operated instruments 3  *  1 Jul 2003
        Handpieces (driven by compressed air, compressed gas or electricity) 3  *  1 Jul 2003
    Dental lasers:
        Hard tissue and soft tissue lasers 7  *  1 Jul 2003
        Soft tissue and whitening lasers 7  *  1 Jul 2003
        Soft tissue lasers 10  *  1 Jul 2003
    Dental loupes 10  *  1 Jul 2003
    Dental operating lights 10  *  1 Jul 2003
    Dental units 10  *  1 Jul 2003
    Dental x-ray assets:
        Conventional x-ray film systems (incorporating control box, swing arm and x-ray head but excluding OPG systems) 15  *  1 Jul 2003
        Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7  *  1 Jul 2003
        Intra-oral x-ray film processors 10  *  1 Jul 2003
    Handpiece cleaners 5  *  1 Jul 2003
    Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7  *  1 Jul 2003
    Nitrous oxide sedation units 20  *  1 Jul 2003
    Oral surgical motors 5  *  1 Jul 2003
    Suction units 10  *  1 Jul 2003
    Ultrasonic scalers (standalone) 10  *  1 Jul 2003
 
Hospitals
(86110)
Hospital assets:
    Anaesthesia machines 10  *  1 Jan 2003
    Angiography assets:
        Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) 4  *  1 Jul 2002
        Image intensifier 7  *  1 Jul 2002
        Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors 10  *  1 Jul 2002
    Cell savers and cell separators 7  *  1 Jan 2003
    Colposcopes 10  *  1 Jan 2003
    Defibrillators 10  *  1 Jan 2003
    Diathermy and cautery machines/electrosurgical generators 10  *  1 Jan 2003
    Endoscopic surgery assets (excluding disposable accessories):
        Arthroscopic fluid management systems 7  *  1 Jan 2003
        Endoscopes (flexible and rigid) and endoscopic surgical instruments 4  *  1 Jan 2003
        Endoscopic camera systems:
            Beam splitters and light sources 10  *  1 Jan 2003
            Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5  *  1 Jan 2003
            Still cameras 7  *  1 Jan 2003
            Video monitors and video recorders 7  *  1 Jan 2003
        Endoscopic electrosurgical generators 10  *  1 Jan 2003
        Endoscopic lasers 10  *  1 Jan 2003
        Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5  *  1 Jan 2003
    Haemodialysis machines 7  *  1 Jan 2003
    Head lights 7  *  1 Jan 2003
    Hospital furniture:
        Beds:
            Electronic 7  *  1 Jan 2003
            Mechanical 10  *  1 Jan 2003
        Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables 10  *  1 Jan 2003
    Infusion pumps:
        General, pain management and rapid 8  *  1 Jan 2003
        Syringe driven 6  *  1 Jan 2003
    Insufflators 10  *  1 Jan 2003
    Lithotriptors used for extra-corporeal shock wave lithotripsy 7  *  1 Jan 2003
    Mechanical assist assets:
        Calf and cuff compression devices 8  *  1 Jan 2003
        Cardiac bypass and heart lung machines 8  *  1 Jan 2003
        Intra-aortic balloon pumps 8  *  1 Jan 2003
        Ventricular assist heart pumps 8  *  1 Jan 2003
    Natal care assets (including incubators, infant warmers and mobile infant warmers) 7  *  1 Jan 2003
    Operating tables and attachments:
        Electronic 10  *  1 Jan 2003
        Mechanical 13  *  1 Jan 2003
    Operating theatre lights 8  *  1 Jan 2003
    Pan flushers 10  *  1 Jan 2003
    Patient hoists and lifters 10  *  1 Jan 2003
    Patient monitoring assets:
        Bedside monitoring systems 7  *  1 Jan 2003
        Cardiac monitors 7  *  1 Jan 2003
        ECG (electrocardiographs) 7  *  1 Jan 2003
        Foetal monitors 7  *  1 Jan 2003
        Pulse oximeters 7  *  1 Jan 2003
        Vital signs monitors 7  *  1 Jan 2003
    Patient warming assets (excluding disposable accessories):
        Fluid warmers 10  *  1 Jan 2003
        Forced air patient warmers 10  *  1 Jan 2003
    Smoke evacuators 8  *  1 Jan 2003
    Sterilisation and autoclave processing assets:
        Drying cabinets 10  *  1 Jan 2003
        Endoscope sterilisers and disinfectors 5  *  1 Jan 2003
        Flash sterilisers 10  *  1 Jan 2003
        Instrument washers 10  *  1 Jan 2003
        Pre-vacuum sterilisers 10  *  1 Jan 2003
        Ultrasonic cleaners and baths 7  *  1 Jan 2003
    Surgical instruments:
        Hand held manually operated instruments 8  *  1 Jan 2003
        Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7  *  1 Jan 2003
        Ultrasonic aspirators 10  *  1 Jan 2003
        Ultrasonic scalpels 10  *  1 Jan 2003
    Surgical lasers (excluding ophthalmic surgical lasers) 10  *  1 Jan 2003
    Surgical microscopes 10  *  1 Jan 2003
    Ultrasonic bladder scanners 10  *  1 Jan 2003
    Ultrasonic needle guides 10  *  1 Jan 2003
    Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5  *  1 Jul 2002
    Ventilators:
        Fixed 7  *  1 Jan 2003
        Portable 5  *  1 Jan 2003
    Wheelchairs 10  *  1 Jan 2003
 
Nursing homes
(86130)
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
 
Ophthalmology, Optometry and Optical dispensing
(86228 and 86320)
Optical assets :      
    Automatic Refractometers/Keratometers 5  *  1 Jan 2004
    Cameras (including anterior segment cameras, retinal cameras, fundus cameras):      
        Analogue 8  *  1 Jan 2004
        Digital 4  *  1 Jan 2004
    Colour vision testers (automated) 8  *  1 Jan 2004
    Corneal topography systems 5  *  1 Jan 2004
    Examination chairs 10  *  1 Jan 2004
    Glaucoma diagnostic assets (including ocular coherence tomographs (OCT), scanning laser ophthalmoscopes and scanning laser polarimeters) 5  *  1 Jan 2004
    Keratometers (Ophthalmometers):      
        Automated 5  *  1 Jan 2004
        Manual 12  *  1 Jan 2004
    Ophthalmic surgery assets:      
        Microkeratome 3  *  1 Jan 2004
        Ophthalmic cryo surgery systems 5  *  1 Jan 2004
        Ophthalmic diathermy surgery systems 5  *  1 Jan 2004
        Ophthalmic lasers:      
            Non-refractive 10  *  1 Jan 2004
            Refractive (including eye tracking systems) 4  *  1 Jan 2004
        Phacoemulsification systems 4  *  1 Jan 2004
        Pupillometers (used for refractive surgery) 5  *  1 Jan 2004
        Vitrectomy systems 4  *  1 Jan 2004
        Wave front analysers 4  *  1 Jan 2004
    Ophthalmic viewers 5  *  1 Jan 2004
    Ophthalmoscopes:      
        Direct (including power supply) 8  *  1 Jan 2004
        Indirect 9  *  1 Jan 2004
    Refraction units (including examination chair, instrument arms, table and light source) 10  *  1 Jan 2004
    Refractometers (automated) 5  *  1 Jan 2004
    Slit lamp biomicroscopes:      
        Hand-held 9  *  1 Jan 2004
        Mounted 12  *  1 Jan 2004
    Telemedicine digital imaging systems (excluding the imaging device) 4  *  1 Jan 2004
    Tonometers:      
        Contact tonometers:      
            Applanation:      
                Hand-held 6  *  1 Jan 2004
                Mounted 8  *  1 Jan 2004
            Electronic 6  *  1 Jan 2004
        Non-contact tonometers:      
            Hand-held 5  *  1 Jan 2004
            Table mounted 8  *  1 Jan 2004
    Trial lens sets 20  *  1 Jan 2004
    Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, Laser interference biometers, Pachymeters and Ultrasound biomicroscopes - UBM) 5  *  1 Jan 2004
    Visual acuity testing assets:      
        Automated vision testers 6  *  1 Jan 2004
        Manual vision testers (phoropters) 12  *  1 Jan 2004
        Visual acuity charts (illuminated) 10  *  1 Jan 2004
        Visual acuity chart projectors (automated) 8  *  1 Jan 2004
    Visual field testing assets (perimeters) - automated 5  *  1 Jan 2004
 
Pathology Services
(86310)
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
 
Podiatry Services
(86392)
Podiatrists' assets:
    Computerised orthoses manufacturing assets:
        Contact pin digitisers 7  *  1 Jul 2003
        Carving mills 7  *  1 Jul 2003
    Doppler vascularscopes 5  *  1 Jul 2003
    Electric nail drills:
        Dust extraction drills 7  *  1 Jul 2003
        Portable dust extraction drills 5  *  1 Jul 2003
        Water and alcohol based spray drills 4  *  1 Jul 2003
    Examination/magnifying lamps 10  *  1 Jul 2003
    Footrests 10  *  1 Jul 2003
    Gait analysis assets:
        Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4  *  1 Jul 2003
        Non-computerised:
            Treadmills 10  *  1 Jul 2003
            Video cameras 5  *  1 Jul 2003
            Video monitors and video recorders 7  *  1 Jul 2003
    Orthotic benchtop grinders 6  *  1 Jul 2003
    Patient chairs 12  *  1 Jul 2003
    Podiatric instruments 3  *  1 Jul 2003
    Vacuum presses 3  *  1 Jul 2003
    Vascular neurological assessment assets:    
        Monofilaments 2  *  1 Jul 2003
        Tuning forks 10  *  1 Jul 2003
 
Radiology and Diagnostic Imaging Services
(86227 and 86391)
Radiologists' diagnostic imaging assets:
    Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software) 10  *  1 Jul 2002
    Computed radiography (CR) digitiser 4  *  1 Jul 2002
    Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) 10  *  1 Jul 2002
    Film digitiser 4  *  1 Jul 2002
    Fluoroscopy assets (excluding direct radiography assets):
        Fixed system (incorporating buckies, generators, screening table and suspensions) 15  *  1 Jul 2002
        Image acquisition system (incorporating a computer, digital camera, integrated software and monitor) 4  *  1 Jul 2002
        Image intensifier 7  *  1 Jul 2002
        Mobile system (incorporating buckies, generators, screening table and suspensions) 10  *  1 Jul 2002
    Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software) 7  *  1 Jul 2002
    Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7  *  1 Jul 2002
    Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems) 10  *  1 Jul 2002
    Orthopantomography (OPG) systems (incorporating scanner, integrated computer 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
(86228)
Neurologists' assets:
    Electroencephalography (EEG) systems (incorporating electrodes, amplifier, integrated software and integrated computer) 5  *  1 Jul 2003
    Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computer) 5  *  1 Jul 2003
Thoracic Physicians' assets:
    Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computer) 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, treadmill or ergometer, ECG, pulse oximeter, integrated software, and integrated computer) 7  *  1 Jul 2003
    Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7  *  1 Jul 2003
    Spirometers 7  *  1 Jul 2003
    Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitor, integrated carbon dioxide monitor, integrated pulse oximeters, integrated computer and integrated software) 7  *  1 Jul 2003
Veterinary Services
(86400)
Veterinarians' assets:      
    Anaesthesia machines 10  *  1 Jan 2004
    Animal blow dryers 5  *  1 Jan 2004
    Animal cages:      
        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
    Animal scales 7  *  1 Jan 2004
    Dental assets:      
        Dental units 10  *  1 Jan 2004
        Ultrasonic scalers (standalone) 10  *  1 Jan 2004
    Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10  *  1 Jan 2004
    Electrocautery units 10  *  1 Jan 2004
    Electroejaculators 6  *  1 Jan 2004
    Hydrobaths 8  *  1 Jan 2004
    Pathology assets:      
        Centrifuges 5  *  1 Jan 2004
        Laboratory analysers:      
            Electrolyte analysers 4  *  1 Jan 2004
            Generally 5  *  1 Jan 2004
        Microscopes 10  *  1 Jan 2004
    Surgery lights 10  *  1 Jan 2004
    Tables and tubs 20  *  1 Jan 2004
    Ultrasound Systems (incorporating scanner, transducers, integrated computer and integrated software) 5  *  1 Jan 2004
    X-ray assets (excluding direct radiography assets):      
        Mobile or portable x-ray units 10  *  1 Jan 2004
        X-ray processors - automatic 10  *  1 Jan 2004
 
MANUFACTURING
(21110 to 29490)
 
Food, beverage and tobacco manufacturing
(21110 to 21900)
Aerated water plant 13 1/3     1 Jan 2001
Bacon manufacture:            
    Bacon bins (demountable pig confinement units):            
        Galvanised iron components of structure 33 1/3     1 Jan 2001
        Plant installed in structure 20     1 Jan 2001
    Curing plant:            
        Fixtures (including overhead tracking) 20     1 Jan 2001
        Other 13 1/3     1 Jan 2001
    Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery):            
        Brick, stone or concrete structure 100     1 Jan 2001
        Wooden structure 20     1 Jan 2001
Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies:            
    Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray unit, pan cleaners, and topping applicators) 15  *  1 Jan 2002
    Automatic pan storage unit 20  *  1 Jan 2002
    Automatic product handling assets (including basket loader and basket stacker) 15  *  1 Jan 2002
    Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter) 20  *  1 Jan 2002
    Conveyors:            
        Generally 15  *  1 Jan 2002
        Infloor 12  *  1 Jan 2002
    Cooling and refrigeration assets:            
        Cooling tunnels, tray and vacuum coolers 20  *  1 Jan 2002
        Freezers (including blast freezer, plate freezer) 15  *  1 Jan 2002
        Spiral cooler, spiral freezer 10  *  1 Jan 2002
    Final prover (mechanical type) 15  *  1 Jan 2002
    Final prover (rack type) 8  *  1 Jan 2002
    Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers) 12 ½  *  1 Jan 2002
    Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15  *  1 Jan 2002
    Ovens:            
        Rack ovens 8  *  1 Jan 2002
        Tray type ovens (including swing tray) 20  *  1 Jan 2002
        Tunnel ovens:            
            Generally 20  *  1 Jan 2002
            Lidding systems 10  *  1 Jan 2002
    Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers) 10  *  1 Jan 2002
    Proof and bake systems:            
        Spiral oven 15  *  1 Jan 2002
        Spiral prover 10  *  1 Jan 2002
    Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½  *  1 Jan 2002
    Slicers (including bread band slicer, cake slicer and reciprocating blade slicer) 10  *  1 Jan 2002
    Storage, feeding and ingredient handling assets:            
        Flour silos 25  *  1 Jan 2002
        Blowers, flour sifters and grain soak systems 15  *  1 Jan 2002
        Weighers 10  *  1 Jan 2002
Brewery plant:            
    General plant 20     1 Jan 2001
    Pipes and piping:            
        Condenser 20     1 Jan 2001
        Expansion 40     1 Jan 2001
        Other 40     1 Jan 2001
Butchers' plant 20     1 Jan 2001
Cigarette paper cutting and folding plant 10     1 Jan 2001
Confectioners' machinery 20     1 Jan 2001
Dairy product manufacturing:            
    Buildings            
            Factory building (66 2/3 percent of the total cost of the building is regarded as an integral part of plant and machinery):            
            Brick or concrete structure 100     1 Jan 2001
            Wooden structure 20     1 Jan 2001
    Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15  *  1 Jan 2001
    Cheese blockformers 15  *  1 Jan 2001
    Churns (includes continuours buttermaker, butter reworker and ice cream freezer) 15  *  1 Jan 2001
    Continuous cheddaring machine 15  *  1 Jan 2001
    Conveyors 10     1 Jan 2001
    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 1 ½  *  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
Distillery plant (brandy etc) 13 1/3     1 Jan 2001
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
Fruit and vegetable canning plant 20     1 Jan 2001
Jam-making plant 20     1 Jan 2001
Linseed oil manufacturing plant 13 1/3     1 Jan 2001
Maltsters' plant:            
    Bins (wooden) 33 1/3     1 Jan 2001
    General plant 13 1/3     1 Jan 2001
    Silos (steel and concrete) 100     1 Jan 2001
Meat works plant:            
    Building (66 2/3 per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery):            
        Brick, stone and concrete structures 100     1 Jan 2001
        Wooden structures 20     1 Jan 2001
        Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors) 20     1 Jan 2001
    General plant 13 1/3     1 Jan 2001
Pasta manufacturing and related freezing equipment 10     1 Jan 2001
Poultry processing plant:            
    Conveyor systems and troughing 20     1 Jan 2001
    Refrigeration plant and boiler 10     1 Jan 2001
    General plant 13 1/3     1 Jan 2001
Rendering plant:            
    Bagging/weigh batching machine 10  *  1 Jan 2001
    Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin) 15  *  1 Jan 2001
    Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper) 10  *  1 Jan 2001
    Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater) 15  *  1 Jan 2001
    Decanter/centrifuge 12  *  1 Jan 2001
    Environmental control equipment (includes condenser and associated equipment, bio-filter, air scrubber, after-burner and dissolved air flotation system) 10  *  1 Jan 2001
    Feathrolyser/feather hydrolyser 10  *  1 Jan 2001
    Magnet 15  *  1 Jan 2001
    Mill 10  *  1 Jan 2001
    Mincer/grinder 5  *  1 Jan 2001
    Pans and screens (includes percolator pans/screen and shaker screen ) 15  *  1 Jan 2001
    Pre-breaker/pre-hogger 10  *  1 Jan 2001
    Screw and bucket elevators 10  *  1 Jan 2001
    Screw press/expeller press 13  *  1 Jan 2001
    Separator/polisher 15  *  1 Jan 2001
    Tallow storage tank 15  *  1 Jan 2001
    Waste heat evaporator 15  *  1 Jan 2001
Rice milling plant 13 1/3     1 Jan 2001
Sugar mills 13 1/3     1 Jan 2001
Tobacco kilns 20     1 Jan 2001
Wine-making machinery 20     1 Jan 2001
 
Textile, clothing, footwear and leather manufacturing
(22110 to 22620)
Boot and shoe-making machinery:            
    Machinery and general plant 13 1/3     1 Jan 2001
    Moulds for plastic heels 3     1 Jan 2001
    Vulcanising moulds 5     1 Jan 2001
Clothing and millinery manufacturing plant:            
    Hat manufacturing plant and machinery 13 1/3     1 Jan 2001
    Sewing machines 10     1 Jan 2001
    General plant 20     1 Jan 2001
Cotton manufacturers' machinery:            
    Conveyors 10     1 Jan 2001
    Engines, gas 20     1 Jan 2001
    Gas producer plant 13 1/3     1 Jan 2001
    Gins 10     1 Jan 2001
Flock manufacturing plant:            
    General plant 20     1 Jan 2001
    Carding machines 13 1/3     1 Jan 2001
Knitting machines 13 1/3     1 Jan 2001
Rope and twine manufacturers' plant 20     1 Jan 2001
Tanners' plant:            
    General plant 20     1 Jan 2001
    Modern plant used in 'wet' process 13 1/3     1 Jan 2001
Weaving machinery (silk and cotton) 13 1/3     1 Jan 2001
Wool dumping machinery 13 1/3     1 Jan 2001
Wool scouring machinery 16 2/3     1 Jan 2001
Woollen manufacturers' machinery 16 2/3     1 Jan 2001
 
Log sawmilling and timber dressing
(23110 to 23130)
Saw milling equipment:  
    Dry or planner mill plant:  
        Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10  *  1 Jan 2001
        Stacker 15  *  1 Jan 2001
        Tray sorter 15  *  1 Jan 2001
    Green mill plant:  
        Edger line plant (includes board edger and resaw) 10  *  1 Jan 2001
        Heating plant (includes storage bins/silos) 15  *  1 Jan 2001
        Kiln drying plant:  
            Generally (includes kiln trolleys/carriages, traverser and weights) 10  *  1 Jan 2001
            Timber drying kilns and reconditioners 15  *  1 Jan 2001
        Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10  *  1 Jan 2001
        Sorter and trimming line plant:  
            Generally (includes grade mark reader and multi trimmer) 10  *  1 Jan 2001
            Stackers 15  *  1 Jan 2001
            Vertical bin sorters 15  *  1 Jan 2001
        Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10  *  1 Jan 2001
        Log, lumber and waste transfer equipment 15  *  1 Jan 2001
        Log yard equipment:  
            Fixed and mobile cranes 12  *  1 Jan 2001
            Mobile equipment (including log loaders with log grabs) 7  *  1 Jan 2001
            Watering systems 15  *  1 Jan 2001
        Miscellaneous plant:  
            Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10  *  1 Jan 2001
            Moisture meters 3  *  1 Jan 2001
            Saw and knife sharpening equipment 10  *  1 Jan 2001
            Walkways 15  *  1 Jan 2001
        Waste processing equipment:  
            Bins - waste, chip and fuel 15  *  1 Jan 2001
            Chippers, shakers/screens and hoggers 10  *  1 Jan 2001
Plywood and Veneer manufacturing
(23210)
Debarking assets 15  *  1 Jan 2005
Dry clipping assets 25  *  1 Jan 2005
Heating unit assets 20  *  1 Jan 2005
Glue mixing assets 25  *  1 Jan 2005
Lay-up and glue spreading assets (including rollers, curtains, spray coaters and liquid and foam extruders) 25  *  1 Jan 2005
Log conditioning, heating and steaming assets 25  *  1 Jan 2005
Log sizing assets 20  *  1 Jan 2005
Log yard assets (see Log sawmilling and timber dressing (23110 to 23130), Saw milling equipment)  
Materials handling assets (including belt, chain and screw conveyors) 20  *  1 Jan 2005
Packaging assets 20  *  1 Jan 2005
Presses 25  *  1 Jan 2005
Sanding and finishing assets 25  *  1 Jan 2005
Sharpening assets 30  *  1 Jan 2005
Trimming and sawing assets 25  *  1 Jan 2005
Veneer composing, jointing and splicing assets 20  *  1 Jan 2005
Veneer dryers 25  *  1 Jan 2005
Veneer patching and grading assets 20  *  1 Jan 2005
Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut and staylog lathe slicers, log chargers and reelers) 20  *  1 Jan 2005
Veneer reconditioning assets 25  *  1 Jan 2005
Veneer sorting assets 20  *  1 Jan 2005
Wet clipping assets 25  *  1 Jan 2005
Fabricated wood manufacturing
(23220)
Board coolers 25  *  1 Jan 2005
Board curing assets 20  *  1 Jan 2005
Board storage assets 25  *  1 Jan 2005
Chipping, milling and flaking assets 15  *  1 Jan 2005
Debarking assets 15  *  1 Jan 2005
Driers 15  *  1 Jan 2005
Fibre sifters 15  *  1 Jan 2005
Flake and fibre storage assets 25  *  1 Jan 2005
Glue, resin and wax mixing and blending assets 15  *  1 Jan 2005
Heat plant and boiler assets 25  *  1 Jan 2005
Lamination assets 15  *  1 Jan 2005
Log conditioning, heating and steaming assets 25  *  1 Jan 2005
Log sizing assets 20  *  1 Jan 2005
Log yard assets (see Log sawmilling and timber dressing (23110 to 23130), Saw milling equipment)  
Magnetic separators 25  *  1 Jan 2005
Mat forming and weighing assets (including pendistor) 20  *  1 Jan 2005
Materials handling assets (including belt, chain and screw conveyors) 20  *  1 Jan 2005
Packaging assets 20  *  1 Jan 2005
Presses (including pre-presses and hot and cold presses) 25  *  1 Jan 2005
Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15  *  1 Jan 2005
Refiner assets 20  *  1 Jan 2005
Sanding and finishing assets 25  *  1 Jan 2005
Trimming and sawing assets 25  *  1 Jan 2005
Ventilation and dust extraction assets 15  *  1 Jan 2005
Woodchip screening and washing assets 15  *  1 Jan 2005
Other wood product manufacturing
(23230 to 23290)
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
 
Paper and paper product manufacturing
(23310 to 23390)
Pulp and paper mill assets:            
    Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15  *  1 Jan 2002
    Box and carton making assets (including box converting assets and corrugators) 10  *  1 Jan 2002
    Chemical preparation assets (including tanks and pipes used for chemical preparation) 10  *  1 Jan 2002
    Electrical and instrumentation assets:            
        Control systems 10  *  1 Jan 2002
        Control valves 15  *  1 Jan 2002
        Local indicators (pressure, level and temperature) 15  *  1 Jan 2002
        Power plant assets (including switchgear, transformers, and turbo generators) - see Table A Electricity supply (36100)      *  1 Jan 2002
        Sensors:            
            Specialised 8  *  1 Jan 2002
            Standard 15  *  1 Jan 2002
    Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) 15  *  1 Jan 2002
    Paper machine assets:            
        Dry end assets (including calenders, coaters and-reelers) 15  *  1 Jan 2002
        Dryers (including MG cylinder and yankee cylinder) 25  *  1 Jan 2002
        Size press 15  *  1 Jan 2002
        Wet end assets (including forming section, head box and press section) 10  *  1 Jan 2002
    Pulp process assets:            
        Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20  *  1 Jan 2002
        Other assets (including cleaners, flotation-cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15  *  1 Jan 2002
    Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15  *  1 Jan 2002
    Tanks 20  *  1 Jan 2002
    Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10  *  1 Jan 2002
 
Paper stationery manufacturing (24110)
Stationers' manufacturing plant 13 1/3 1 Jan 2001
 
Printing
(24120)
Commercial printing assets:      
    Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5  *  1 Jan 2006
    Offset lithography printing presses:      
        Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15  *  1 Jan 2006
        Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½  *  1 Jan 2006
    Post-press (finishing) trade services assets - see Table A Services to Printing (24130)      
    Pre-press trade services assets - see Table A Services to Printing (24130)      
    Quality control assets (including densitometers, plate readers and spectrophotometers) 5  *  1 Jan 2006
    Screen printing assets:      
        Ancillary assets:      
            Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½  *  1 Jan 2006
            Drying racks 20  *  1 Jan 2006
            Emulsion coaters 10  *  1 Jan 2006
            Exposure lights 5  *  1 Jan 2006
            Screen frames 10  *  1 Jan 2006
            Sign cutting machines 5  *  1 Jan 2006
            Squeegee cutters 10  *  1 Jan 2006
            Vacuum frames 20  *  1 Jan 2006
        Press assets:      
            Heat presses used in sublimation finishing 25  *  1 Jan 2006
            Pen and pad print machines 20  *  1 Jan 2006
            Screen printing presses:      
                Automatic presses (including in-line multicolour presses) 15  *  1 Jan 2006
                Cylinder presses 15  *  1 Jan 2006
                Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20  *  1 Jan 2006
        Screen reclamation assets:      
            Screen cleaning bays 10  *  1 Jan 2006
            Screen washers (automatic) 6  *  1 Jan 2006
            Water blasters 4  *  1 Jan 2006
    Support assets:      
        Afterburners 10  *  1 Jan 2006
        Dust/waste extraction systems 15  *  1 Jan 2006
Flexographic printing assets:      
    Printing machines incorporating electronic memory units 10   1 Jan 2001
 
Services to printing
(24130)
Post-press (finishing) trade services assets:      
    Addressing and mailing assets:      
        Combination addressing, folding and gluing mailing units 10  *  1 Jan 2006
        Inkjet addressing printers 5  *  1 Jan 2006
    Bagging and wrapping machines (including palletisers) 10  *  1 Jan 2006
    Banding and tying machines 12 ½  *  1 Jan 2006
    Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5  *  1 Jan 2006
    Binding assets:      
        Binding lines (including case binding lines and perfect binding lines) 15  *  1 Jan 2006
        Perfect binders - standalone 10  *  1 Jan 2006
        Stitchers:      
            Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½  *  1 Jan 2006
            Saddle stitchers - standalone (bookletmakers) 7 ½  *  1 Jan 2006
    Casemakers 10  *  1 Jan 2006
    Collators 15  *  1 Jan 2006
    Die cutters 15  *  1 Jan 2006
    Drilling units 10  *  1 Jan 2006
    Foil stamping machines 10  *  1 Jan 2006
    Folders 12 ½  *  1 Jan 2006
    Guillotines and ancillary assets (including joggers, stackers and transomats) 15  *  1 Jan 2006
    Laminators 10  *  1 Jan 2006
    Mail inserters 5  *  1 Jan 2006
    Perforators 10  *  1 Jan 2006
    Sewing machines 15  *  1 Jan 2006
    Three knife trimmers 15  *  1 Jan 2006
Pre-press trade services assets:      
    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
    Film and plate processors 6  *  1 Jan 2006
    Film projection camera systems (including backing board and processing assets) 10  *  1 Jan 2006
    Platesetters:      
        Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct-to-plate flexographic platesetters (Computer Digital Imagers) 5  *  1 Jan 2006
        Film image platesetters (imagesetters) 7  *  1 Jan 2006
    Plotters 5  *  1 Jan 2006
    Proofers:      
        Analogue film or photographic proofers 7  *  1 Jan 2006
        Digital and ink-jet proofers 5  *  1 Jan 2006
    Scanners:      
        Drum 10  *  1 Jan 2006
        Flatbed 5  *  1 Jan 2006
 
Newspaper printing or publishing
(24210)
Newspaper wrapping machines 10   1 Jan 2001
Offset printers 10   1 Jan 2001
 
Petroleum refining
(25100)
Oil refinery assets:            
    Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15  *  1 Jul 2002
    Assets used in sulphur recovery:            
        Generally 15  *  1 Jul 2002
        Sulphur pit 10  *  1 Jul 2002
    Assets used in other processes:            
        Air compressor 30  *  1 Jul 2002
        Catalyst regenerator 20  *  1 Jul 2002
        Chemical injection system 5  *  1 Jul 2002
        Coke drum 20  *  1 Jul 2002
        Distillation column 30  *  1 Jul 2002
        Drum:            
            Generally 20  *  1 Jul 2002
            Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15  *  1 Jul 2002
        Electric desalter 25  *  1 Jul 2002
        Expansion turbine 25  *  1 Jul 2002
        Fan/Blower 30  *  1 Jul 2002
        Filter/Coalescer:            
            Generally 25  *  1 Jul 2002
            Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20  *  1 Jul 2002
        Flare stack 25  *  1 Jul 2002
        Flare tip 5  *  1 Jul 2002
        Fractionating column 30  *  1 Jul 2002
        Furnace:            
            Generally 25  *  1 Jul 2002
            Used in continuous coking, delayed coking or visbreaking 20  *  1 Jul 2002
        Gas absorber:            
            Generally 25  *  1 Jul 2002
            Used in amine treating or potassium carbonate treating 20  *  1 Jul 2002
        Gas adsorber 25  *  1 Jul 2002
        Heat exchanger:            
            Generally 25  *  1 Jul 2002
            Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20  *  1 Jul 2002
        Jet ejector 20  *  1 Jul 2002
        Liquid extraction column:            
            Generally 25  *  1 Jul 2002
            Used in amine treating 20  *  1 Jul 2002
        Piping 30  *  1 Jul 2002
        Process gas compressor 30  *  1 Jul 2002
        Pump:            
            Generally 25  *  1 Jul 2002
            Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20  *  1 Jul 2002
        Reactor 25  *  1 Jul 2002
        Rotary filter 20  *  1 Jul 2002
        Scrubber 25  *  1 Jul 2002
        Side stream stripper 25  *  1 Jul 2002
        Storage tank:            
            Generally 25  *  1 Jul 2002
            Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20  *  1 Jul 2002
        Stripper:            
            Generally 25  *  1 Jul 2002
            Used in amine treating or potassium carbonate treating 20  *  1 Jul 2002
    Bunds (other than formed with earth) 100     1 Jan 2001
    Control systems assets (excluding computers) 10  *  1 Jul 2002
    Effluent separators (concrete) 40     1 Jan 2001
    Laboratory equipment 20     1 Jan 2001
 
Basic chemical manufacturing
(25310 to 25350)
Chemical manufacturing plant:            
    General plant 13 1/3     1 Jan 2001
    Organic peroxides explosion (cell block) 20     1 Jan 2001
Fertiliser manufacturing plant 20     1 Jan 2001
Oxygen manufacturing plant 13 1/3     1 Jan 2001
Salt manufacturing and refining plant 10     1 Jan 2001
Sulphuric acid plant:            
    Acid chambers (irrespective of raw material used) 20     1 Jan 2001
    Plant:            
          Where pyrites used in manufacture of the acid 10     1 Jan 2001
          Where natural sulphur (brimstone) so used 13 1/3     1 Jan 2001
 
Other chemical product manufacturing
(25410 to 25490)
Boot and shoe polish manufacturing plant 13 1/3     1 Jan 2001
Explosive manufacturing and chemical plant 13 1/3     1 Jan 2001
Eucalyptus oil plant:            
    Stills (coolers) 40     1 Jan 2001
    Tanks 40     1 Jan 2001
Gelatine and glue manufacturing plant 13 1/3     1 Jan 2001
Ink factory plant 20     1 Jan 2001
 
Medicinal and pharmaceutical product manufacturing
(25430)
Laboratory assets:            
    Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5  *  1 Jan 2004
    Bench top autoclaves 5  *  1 Jan 2004
    Incubators 6  *  1 Jan 2004
    Particle sizers 5  *  1 Jan 2004
Packaging assets:            
    Accumulators 10  *  1 Jan 2004
    Batch, barcode, label, and volume readers 10  *  1 Jan 2004
    Blister pack packaging machines 10  *  1 Jan 2004
    Blow-fill-seal (BFS) machines 12  *  1 Jan 2004
    Bottle and vial inverters and blowers 10  *  1 Jan 2004
    Bottle and vial unscramblers 10  *  1 Jan 2004
    Bundlers and bundle packing machines 10  *  1 Jan 2004
    Cappers and sealers (including tamper proof sealers) 10  *  1 Jan 2004
    Cartoners 10  *  1 Jan 2004
    Check weighers 10  *  1 Jan 2004
    Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12  *  1 Jan 2004
    Desiccant and cotton wool depositors/inserters 10  *  1 Jan 2004
    Dropper and leaflet inserters 10  *  1 Jan 2004
    Flaming stations 10  *  1 Jan 2004
    Flow wrappers and shrink wrappers 10  *  1 Jan 2004
    Ink jet batch label printers 7  *  1 Jan 2004
    Labelling machines 10  *  1 Jan 2004
    Palletisers 10  *  1 Jan 2004
    Pinhole inspectors 10  *  1 Jan 2004
    Robotic pick and place packaging machines 10  *  1 Jan 2004
    Sleevers 10  *  1 Jan 2004
    Tablet/capsule fillers, feeders and counters 10  *  1 Jan 2004
Production assets:            
    Autoclaves (for terminal sterilisation) 10  *  1 Jan 2004
    Drying ovens 10  *  1 Jan 2004
    Encapsulators 10  *  1 Jan 2004
    Fluid bed dryers 12  *  1 Jan 2004
    Granulators and mixer/granulators 12  *  1 Jan 2004
    Homogenisers 7  *  1 Jan 2004
    Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10  *  1 Jan 2004
    Metal detectors 10  *  1 Jan 2004
    Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10  *  1 Jan 2004
    Sizing mills 10  *  1 Jan 2004
    Tablet and capsule coating machines, coating drums and coating pans 12  *  1 Jan 2004
    Tablet dedusters 10  *  1 Jan 2004
    Tablet presses 10  *  1 Jan 2004
    Vibrating sieves 10  *  1 Jan 2004
Raw material storage and dispensing assets:            
    Demountable strong rooms 20  *  1 Jan 2004
    Dispensing booths and associated air filtration systems 10  *  1 Jan 2004
    Laminar flow benches and biohazard cabinets 8  *  1 Jan 2004
    Safes 20  *  1 Jan 2004
    Weighing scales 10  *  1 Jan 2004
Services:            
    Air filtration systems 10  *  1 Jan 2004
    Water purification plant 10  *  1 Jan 2004
 
Rubber product manufacturing
(25510 to 25590)
Rubber manufacturers' plant:            
    Moulds 5     1 Jan 2001
    Process plant 13 1/3     1 Jan 2001
 
Plastic products manufacturing
(25610 to 25660)
Clothes peg manufacturing plant (plastic) 13 1/3     1 Jan 2001
Plastic industry:            
    Blow moulders 13 1/3     1 Jan 2001
    Dies 4     1 Jan 2001
    General plant 20     1 Jan 2001
    Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 1/3     1 Jan 2001
    Moulds:            
        Glass blowing 2     1 Jan 2001
        High usage 5     1 Jan 2001
        Low usage 10     1 Jan 2001
        Once only 1     1 Jan 2001
 
Non-metallic mineral product manufacturing
(26100 to 26400)
Brick-making plant:            
    Automatic handling equipment 10     1 Jan 2001
    Brick kilns and pre kilns 13 1/3     1 Jan 2001
    Cement brick plant 13 1/3     1 Jan 2001
    Dryers 13 1/3     1 Jan 2001
    General plant 10     1 Jan 2001
Cement-making plant:            
    General plant (e.g. rotary mixing machines) 13 1/3     1 Jan 2001
    Silos:            
        Concrete, generally 50  *  1 Jan 2004
        Concrete (used for gypsum or wet slag, or at port facilities) 40  *  1 Jan 2004
        Steel, generally 30  *  1 Jan 2004
        Steel (used for gypsum or wet slag, or at port facilities) 20  *  1 Jan 2004
Concrete pipe manufacturing plant 13 1/3     1 Jan 2001
Glass bottle manufacturing plant 13 1/3     1 Jan 2001
Monumental masons' plant 13 1/3     1 Jan 2001
Plaster manufacturing plant 8     1 Jan 2001
Pottery plant 20     1 Jan 2001
Slate works plant 20     1 Jan 2001
Tile manufacturing plant (cement and concrete):            
    General plant 10     1 Jan 2001
    Pallets (aluminium used in extrusion process) 5     1 Jan 2001
 
Metal product manufacturing
(27110 to 27690)
Designs used in connection with stamping decorative steel and iron work 40     1 Jan 2001
Foundry plant:            
    Converters 10     1 Jan 2001
    Furnaces 10     1 Jan 2001
    Laboratory 20     1 Jan 2001
    Ladles 10     1 Jan 2001
    Loose tools 5     1 Jan 2001
    Machine tools 20     1 Jan 2001
    Machinery and plant 20     1 Jan 2001
    Moulding boxes 10     1 Jan 2001
    Patterns 40     1 Jan 2001
    Plant and tools (excluding furnaces, converter and ladles) 13 1/3     1 Jan 2001
    Rolling mill engines 13 1/3     1 Jan 2001
Iron and steel industry:            
    Granulators 13 1/3     1 Jan 2001
    Slag pots 3     1 Jan 2001
Metal crushing plant (core fragmentised) 13 1/3     1 Jan 2001
Metal forming plant:            
    Dies and tooling 4 ½     1 Jan 2001
    Roll forming dies 10     1 Jan 2001
    Strip roll forming machines 20     1 Jan 2001
Nail manufacturing plant 20     1 Jan 2001
Pyrometallurgy process assets. ( Use any relevant effective lives in Table A, MINING (11010 to 15200))     1 Jul 2003
Saw-making plant 20     1 Jan 2001
Spring manufacturers' plant:            
    Cooling furnaces 10     1 Jan 2001
    Power presses, rotary cambering, scale testing and scragging machines 20     1 Jan 2001
Stamping blocks (used for designs of decorative steel and iron work) 20     1 Jan 2001
Tank manufacturing plant 20     1 Jan 2001
Tinsmiths' plant 20   1 Jan 2001
 
Alumina production
(27210)
Alumina manufacturing (including bauxite refining and calcined alumina manufacturing):            
    Bauxite crushing and handling assets:            
        Conveyors 30  *  1 Jan 2003
        Crushing assets 30  *  1 Jan 2003
        Screening assets 15  *  1 Jan 2003
        Stockpile reclaimers, stackers and stacker/reclaimers 30  *  1 Jan 2003
        Train loading assets (including conveyors, product bins and towers) 30  *  1 Jan 2003
    Bauxite residue disposal assets:            
        Initial containment areas 20     1 Jan 2001
        Mudlakes 10     1 Jan 2001
    Calcination assets:            
        Calciners and kilns 25  *  1 Jan 2003
        Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30  *  1 Jan 2003
    Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30  *  1 Jan 2003
    Control systems assets 10  *  1 Jan 2003
    Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30  *  1 Jan 2003
    Emissions control assets (including baghouse filters and electrostatic precipitators) 20  *  1 Jan 2003
    Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15  *  1 Jan 2003
    Pipework (including slurry pipes) 30  *  1 Jan 2003
    Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30  *  1 Jan 2003
    Pumps 20  *  1 Jan 2003
    Steam raising and electrical infrastructure assets (including switchgear and transformers) 30  *  1 Jan 2003
 
Aluminium smelting
(27220)
Anode baking assets (including crucibles and furnaces) 20  *  1 Jan 2003
Anode (green) pasting assets:            
    Crushing assets 30  *  1 Jan 2003
    Mixing and forming assets 15  *  1 Jan 2003
    Screening assets 15  *  1 Jan 2003
Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20  *  1 Jan 2003
Compressors 20  *  1 Jan 2003
Control systems assets 10  *  1 Jan 2003
Cranes and gantries (including cell tending machines) 20  *  1 Jan 2003
Emissions control assets (including baghouse filters and electrostatic precipitators) 20  *  1 Jan 2003
Materials handling assets:            
    Anode transport vehicles and hot metal carriers 10  *  1 Jan 2003
    Generally (including conveyors, silos and stockpile reclaiming assets) 30  *  1 Jan 2003
Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20  *  1 Jan 2003
Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25  *  1 Jan 2003
Pumps 20  *  1 Jan 2003
Steam raising and electrical infrastructure assets:            
    Generally (including switchgear and transformers) 30  *  1 Jan 2003
    Rectiformers 20  *  1 Jan 2003
 
Non-ferrous metal casting   (27330)
Metal casting assets (non-ferrous eg aluminium, brass and magnesium):            
    Cooling assets (including tables, conveyors, towers) 15  *  1 Jan 2004
    Die casting machines (including high pressure, low pressure and gravity type machines) 15  *  1 Jan 2004
    Die tools (moulds used for casting) 4  *  1 Jan 2004
    Heating assets:            
        Degassing assets 5  *  1 Jan 2004
        Furnaces (including dosing, holding and melting) 15  *  1 Jan 2004
        Heat treatment baskets 5  *  1 Jan 2004
        Heat treatment ovens 20  *  1 Jan 2004
        Ingot pre-heaters 20  *  1 Jan 2004
        Quenching tanks 20  *  1 Jan 2004
    Machining/finishing assets:            
        Blast machines (including shot, sand, bead) 20  *  1 Jan 2004
        CNC lathes 10  *  1 Jan 2004
        CNC machining centres 10  *  1 Jan 2004
        CNC milling machines 10  *  1 Jan 2004
        Drilling machines 15  *  1 Jan 2004
        Linishing belt machines 10  *  1 Jan 2004
        Trim presses (hydraulic type and crank type) 15  *  1 Jan 2004
        Trim tools used in trim press machines 4  *  1 Jan 2004
        Vibrating machines (including rumbling and, knock out machines) 10  *  1 Jan 2004
    Materials handling conveyors 10  *  1 Jan 2004
    Molten metal transfer ladles 3  *  1 Jan 2004
    Paint line conveyors 15  *  1 Jan 2004
    Robots 10  *  1 Jan 2004
    Sand casting assets:            
        Core boxes 4  *  1 Jan 2004
        Core making machines (core blowers) 15  *  1 Jan 2004
        Gas generators for sand curing 15  *  1 Jan 2004
    Testing assets:            
        Co-ordinate measurement machines 10  *  1 Jan 2004
        Leak and pressure testing machines 4  *  1 Jan 2004
        Spectrometers 10  *  1 Jan 2004
        X-ray machines 15  *  1 Jan 2004
 
Motor vehicle and part manufacturing
(28110 to 28190)
For metal casting assets see determinations for Non-ferrous metal casting (27330)            
Motor vehicle manufacturing plant:            
    Basic machinery 10     1 Jan 2001
    Tooling (i.e. jigs, dies, press tools and specialty attachments such as working heads and work holding tools) 3     1 Jan 2001
Piston ring manufacturing plant:            
    Engineering works plant 20     1 Jan 2001
    Motors 20     1 Jan 2001
    Overhead gear, equipment, belting, etc 20     1 Jan 2001
    Precision machines 13 1/3     1 Jan 2001
 
Other transport equipment manufacturing
(28210 to 28290)
Motor cycle building plant 10     1 Jan 2001
 
Photographic and optical good manufacturing
(28310)
Optical lens grinding and contact lens manufacturing:            
    CNC milling machines 7  *  1 Jul 2004
    Combined surface generators and grinders and finers 10  *  1 Jul 2004
    Deblocking and lens cleaning machines (including ultrasonic washers) 9  *  1 Jul 2004
    Finers 10  *  1 Jul 2004
    Finishing blockers 8  *  1 Jul 2004
    Frame tracers 5  *  1 Jul 2004
    Lap tools 10  *  1 Jul 2004
    Layout blockers 8  *  1 Jul 2004
    Lens coating machines 10  *  1 Jul 2004
    Lens curing and drying ovens 10  *  1 Jul 2004
    Lens edgers 7  *  1 Jul 2004
    Lens tinting machines 8  *  1 Jul 2004
    Lensmeters:            
        Manual 10  *  1 Jul 2004
        Automated 5  *  1 Jul 2004
    Polishers 10  *  1 Jul 2004
    Protective lacquering or surface saver taping machines 9  *  1 Jul 2004
    Surface generators and grinders 10  *  1 Jul 2004
    Surface lathes 8  *  1 Jul 2004
 
Professional and scientific equipment manufacturing n.e.c .
(28390)
Watchmakers' plant 10     1 Jan 2001
 
Other manufacturing
(29110 to 29490)
Broom and brush manufacturing plant 13 1/3     1 Jan 2001
Furniture-making plant 13 1/3     1 Jan 2001
Jewellers' plant 10     1 Jan 2001
Umbrella manufacturers' plant:            
    Cutting boards 10     1 Jan 2001
    Lathes 13 1/3     1 Jan 2001
    Motors 20     1 Jan 2001
 
MINING
(11010 to 15200)
Crushing and milling assets:
    Crushers:  
        Cone and gyratory 25  *  1 Jul 2003
        Feeder breaker 20  *  1 Jul 2003
        Generally 25  *  1 Jul 2003
        Impact and rotary 20  *  1 Jul 2003
        Jaw 25  *  1 Jul 2003
        Roller (including roll sizers) 20  *  1 Jul 2003
    Grinding mills:  
        Ball and rod 25  *  1 Jul 2003
        Generally 25  *  1 Jul 2003
        Hammer 15  *  1 Jul 2003
        SAG (autogenous) 25  *  1 Jul 2003
General plant (applicable to 30 June 2003) 13 1/3  *  1 Jan 2003
Hydrometallurgy and Pyrometallurgy assets:
    Adsorption process assets 20  *  1 Jul 2003
    Agglomeration (pelletizing) assets 25  *  1 Jul 2003
    Calcination process assets (including kilns) 25  *  1 Jul 2003
    Casting process assets for casting billets or ingots 30  *  1 Jul 2003
    Converting process assets (including rotatable cylindrical furnaces) 30  *  1 Jul 2003
    Cooling process assets (including cooling towers) 25  *  1 Jul 2003
    Counter current decantation (CCD) process assets 20  *  1 Jul 2003
    Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25  *  1 Jul 2003
    Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20  *  1 Jul 2003
    Filtration process assets 15  *  1 Jul 2003
    Gas cleaning process assets (including electrostatic precipitators and baghouses) 20  *  1 Jul 2003
    Gas recovery process assets (including stripping and absorption assets) 25  *  1 Jul 2003
    Ion exchange process assets 15  *  1 Jul 2003
    Leaching process assets:
        Atmospheric 15  *  1 Jul 2003
        Generally 25  *  1 Jul 2003
        Pressure 25  *  1 Jul 2003
    Neutralisation process assets 20  *  1 Jul 2003
    Pots and ladles used for molten materials 30  *  1 Jul 2003
    Precipitation process assets (including tanks and agitators) 20  *  1 Jul 2003
    Pressure vessels 30  *  1 Jul 2003
    Roasting process assets (including kilns and furnaces) 30  *  1 Jul 2003
    Sintering process assets (including continuous sintering machines) 30  *  1 Jul 2003
    Smelting process assets (including furnaces) 25  *  1 Jul 2003
    Solution treatment and metal recovery assets 20  *  1 Jul 2003
    Solvent extraction process assets (including mixer-settler units) 20  *  1 Jul 2003
    Tailings stills 20  *  1 Jul 2003
Infrastructure support assets:
    Compressors 15  *  1 Jul 2003
    Control systems and communication systems assets:
        Generally 10  *  1 Jul 2003
        Instruments 10  *  1 Jul 2003
        Towers or other supporting structures 30  *  1 Jul 2003
    Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25  *  1 Jul 2003
    Mineral treatment structure 40  *  1 Jul 2003
    Pipes and pipelines (including valves and fittings):      
        Generally 25  *  1 Jul 2003
        Slurry pipework within processing facility (including slurry pipe to thickener) 10  *  1 Jan 2006
    Pumps:  *   
        Generally 20  *  1 Jul 2003
        Positive displacement pumps 15  *  1 Jul 2003
Materials handling assets:
    Belt magnets, samplers, metal detectors, analysers 15  *  1 Jul 2003
    Bins, chutes, hoppers, bunkers, and silos 30  *  1 Jul 2003
    Bucket elevators 25  *  1 Jul 2003
    Conveyors 25  *  1 Jul 2003
    Feeders:
        Generally (including apron and belt) 20  *  1 Jul 2003
        Vibrating 15  *  1 Jul 2003
    Fuel storage tanks 30  *  1 Jul 2003
    Gas storage tanks and spheres 25  *  1 Jul 2003
    Grizzly bars and scalpers 25  *  1 Jul 2003
    Overhead crane/gantry 30  *  1 Jul 2003
    Stack (chimney) 30  *  1 Jul 2003
    Stockpile assets:
        Reclaim tunnel flow valves and activators 25  *  1 Jul 2003
        Stackers, reclaimers and stacker/reclaimers 25  *  1 Jul 2003
        Train loaders 30  *  1 Jul 2003
        Tripper/stacker and stacking conveyor systems 25  *  1 Jul 2003
        Tunnel vent and exhaust fans 15  *  1 Jul 2003
    Water recycling facility 20  *  1 Jul 2003
    Water storage tanks 30  *  1 Jul 2003
    Weighing machines (including weighers for feeders and conveyors) 20  *  1 Jul 2004
Mineral dressing assets:  *  1 Jul 2003
    Classification, gravity separation and dewatering assets:
        Centrifuges 15  *  1 Jul 2003
        Cyclones
            Dense medium and heavy medium 8  *  1 Jul 2003
            Generally (including classifying, desliming, and hydrocyclones) 15  *  1 Jul 2003
        Generally 18  *  1 Jul 2003
        Hydraulic classifiers and teetered bed separators 20  *  1 Jul 2003
        Jigs 25  *  1 Jul 2003
        Pneumatic tables and air separators 25  *  1 Jul 2003
        Settling cones 25  *  1 Jul 2003
        Shaking tables 25  *  1 Jul 2003
        Sluices and cone concentrators 25  *  1 Jul 2003
        Spirals 12  *  1 Jul 2003
    Electrostatic separation assets 20  *  1 Jul 2003
    Filtration assets (including pressure filtration and vacuum filtration equipment) 15  *  1 Jul 2003
    Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20  *  1 Jul 2003
    Magnetic separation assets (including cross belt, drum and disc types) 20  *  1 Jul 2003
    Screening assets 15  *  1 Jul 2003
    Thickening assets 25  *  1 Jul 2003
Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290)  *  1 Jul 2002
Railway Infrastructure Assets and Rolling-stock - see Table A Rail Transport (62000)  *  1 Jan 2002
Surface Mobile Mining Machines:
    Bucket Wheel Excavators 30  *  1 Jul 2002
    Compressors 20  *  1 Jul 2002
    Cranes 20  *  1 Jul 2002
    Dozers 9  *  1 Jul 2002
    Draglines 30  *  1 Jul 2002
    Drill Rigs (Production) 10  *  1 Jul 2002
    Electric Rope Shovels 25  *  1 Jul 2002
    Generators 10  *  1 Jul 2002
    Graders 10  *  1 Jul 2002
    Hydraulic Excavators (including hydraulic front shovels) 10  *  1 Jul 2002
    Lighting System 10  *  1 Jul 2002
    Off Highway Trucks (including articulated, rigiddump, service, fuel and water trucks) 10  *  1 Jul 2002
    Rollers 15  *  1 Jul 2002
    Scrapers 7  *  1 Jul 2002
    Skid Steer Loader 7  *  1 Jul 2002
    Tool Carrier 10  *  1 Jul 2002
    Wheel Loader 8  *  1 Jul 2002
Tailings dams 20 1 Jan 2001
Underground Mobile Mining Machines:
    Compressors 10  *  1 Jul 2002
    Continuous Haulage System 10  *  1 Jul 2002
    Continuous Miner 10  *  1 Jul 2002
    Drill Rigs:
        Diamond 20  *  1 Jul 2002
        Production 7  *  1 Jul 2002
    Feeder Breaker 15  *  1 Jul 2002
    Grader 10  *  1 Jul 2002
    Jumbo 10  *  1 Jul 2002
    Load-Haul-Dump Machine 6  *  1 Jul 2002
    Long-wall Equipment:
        Armoured Face Conveyor 6  *  1 Jul 2002
        Beam Stage Loader 7  *  1 Jul 2002
        Hydraulic Pump Module 15  *  1 Jul 2002
        Hydraulic Roof Support 10  *  1 Jul 2002
        Impact Crusher 10  *  1 Jul 2002
        Mobile Conveyor Tail End 5  *  1 Jul 2002
        Roof Support Relocation Vehicle 10  *  1 Jul 2002
        Shearer 7  *  1 Jul 2002
        Shearer Carrier 10  *  1 Jul 2002
    Maintenance Vehicle 8  *  1 Jul 2002
    Personnel Transporter 8  *  1 Jul 2002
    Raise Borers and Down Reamers 20  *  1 Jul 2002
    Roof Bolters 8  *  1 Jul 2002
    Scissor Lift 6  *  1 Jul 2002
    Shuttle Car 12  *  1 Jul 2002
    Skid Steer Loader 12  *  1 Jul 2002
    Underground Haulage Trucks 6  *  1 Jul 2002
    Wheel Loader 6  *  1 Jul 2002
Workshop Plant 20 1 Jan 2001
 
Coal Mining
(11010 to 11020)
Coal preparation assets:
    Centrifuges 15  *  1 Jul 2003
    Crushing assets (including feeder breakers, impact, roller, and rotary crushers) 20  *  1 Jul 2003
    Cyclones:
        Dense medium, heavy medium 6  *  1 Jul 2003
        Generally (including classifying, desliming and hydrocyclones) 10  *  1 Jul 2003
    Filtration assets (including belt, drum and vacuum filters) 15  *  1 Jul 2003
    Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20  *  1 Jul 2003
    Grizzly bars and scalpers 25  *  1 Jul 2003
    Jigs and heavy medium baths 25  *  1 Jul 2003
    Magnetic separators 20  *  1 Jul 2003
    Spirals 12  *  1 Jul 2003
    Thickening assets 25  *  1 Jul 2003
Infrastructure support assets:
    Analysers, belt magnets, grinding mills, metal detectors and samplers 15  *  1 Jul 2003
    Coal preparation facility framework/structure 40  *  1 Jul 2003
    Compressors 15  *  1 Jul 2003
    Control systems and communication systems assets:
        Generally 10  *  1 Jul 2003
        Instruments 10  *  1 Jul 2003
        Towers or other supporting structures 30  *  1 Jul 2003
    Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25  *  1 Jul 2003
    Fuel storage tanks 30  *  1 Jul 2003
    Gas storage tanks 25  *  1 Jul 2003
    Overhead crane/gantry 30  *  1 Jul 2003
    Pipes and pipelines (including valves and fittings):      
        Generally 25  *  1 Jul 2003
        Slurry pipework within processing facility (including slurry pipe to thickener) 10  *  1 Jan 2006
    Pumps:
        Generally (including centrifugal pumps) 20  *  1 Jul 2003
        Positive displacement pumps 15  *  1 Jul 2003
    Train loaders 30  *  1 Jul 2003
    Tunnel vent or exhaust fans 15  *  1 Jul 2003
    Valves and other non pipe fittings 10  *  1 Jul 2003
    Water recycling facility 20  *  1 Jul 2003
    Water storage dams (including fire services dams and water storage dams generally) 30  *  1 Jul 2003
    Water storage tanks 30  *  1 Jul 2003
Materials handling assets:
    Bins, chutes, hoppers, silos and storage bunkers 30  *  1 Jul 2003
    Bucket elevators 25  *  1 Jul 2003
    Conveyors 25  *  1 Jul 2003
    Feeders:
        Generally (including apron and belt feeders) 20  *  1 Jul 2003
        Vibrating feeders 15  *  1 Jul 2003
    Stockpile spraying system 20  *  1 Jul 2003
    Stockpile stackers, reclaimers and stacker reclaimers:
        Generally (including all machinery) 25  *  1 Jul 2003
        Reclaim tunnels 25  *  1 Jul 2003
        Tripper/stacker 25  *  1 Jul 2003
 
Oil and Gas Extraction
(12000)
Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery:      
    Control systems 10  *  1 Jul 2002
    Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30  * #  1 Jul 2002
    Electricity generation assets - see Table A Electricity Supply (36100)    *  1 Jul 2002
    Flare tower for gas flare 25  * #  1 Jul 2002
    Fractionation train assets (including air cooler, column, compressor, heat exchanger, piping and pumps) 30  * #  1 Jul 2002
    Hot water system assets 17 ½  * #  1 Jul 2002
    Instruments 12 ½  *  1 Jul 2002
    LNG holding facility assets (including boil off gas compressor, cryogenic storage tank, loading arm, pumps and tank) 30  * #  1 Jul 2002
    LNG train assets (including centrifugal compressor, column, cryogenic heat exchanger, gas turbine driver and other heat exchangers) 30  * #  1 Jul 2002
    Stabiliser process assets (including column, heat exchanger, pumps and reciprocating compressor) 30  * #  1 Jul 2002
    Storage and loading assets (including cryogenic storage tank, jetty, loading arm, LPG chiller and pumps) 30  * #  1 Jul 2002
    Trunkline onshore terminal (TOT) assets:      
        Flash tanks 20  * #  1 Jul 2002
        Slugcatcher and associated piping 30  * #  1 Jul 2002
        Valves including control valves 12 ½  *  1 Jul 2002
Gas production assets:
    Central production facility assets:
        Boiler 10  *  1 Jul 2002
        Cabling for power and control system 30  * # 1 Jul 2002
        Diesel system 15  *  1 Jul 2002
        Drains system 20  * # 1 Jul 2002
        Drill rig 10  *  1 Jul 2002
        Flare system assets:
            Carbon steel piping 15  *  1 Jul 2002
            Flare tip 5  *  1 Jul 2002
            Stainless steel piping 30  * # 1 Jul 2002
        Fuel gas system 30  * # 1 Jul 2002
        Gas compression and reinjection assets:
            Gas compressor used offshore 10  *  1 Jul 2002
            Gas turbine driver used offshore 12 ½  *  1 Jul 2002
            Power turbine used offshore 12 ½  *  1 Jul 2002
            Generally (including piping, skid, vessels and assets used onshore) 30  * # 1 Jul 2002
        Heat exchanger 30  * # 1 Jul 2002
        Major carbon steel vessels 12 ½  *  1 Jul 2002
        Major stainless steel (or lined) vessels 30  * # 1 Jul 2002
        Offshore platform:
            Generally (including accommodation module, flare structure, helideck, jacket, primary steel work and topsides secondary steel work) 30  * # 1 Jul 2002
            Topsides tertiary steelwork (including handrails, ladders and stairs) 15  *  1 Jul 2002
        Piping 30  * # 1 Jul 2002
        Pump:
            Circulation pump 12 ½  *  1 Jul 2002
            Generally 20  * # 1 Jul 2002
            Seawater lift pump 15  *  1 Jul 2002
        Shutdown and fire/gas system 15  *  1 Jul 2002
        Tempered water system assets:
            Chemical treatment assets 12 ½  *  1 Jul 2002
            Piping and vessels 30  * # 1 Jul 2002
        Utility air compressors 15  *  1 Jul 2002
    Control systems 10  *  1 Jul 2002
    Electricity generation assets - see Table A Electricity Supply (36100)  *  1 Jul 2002
    Floating production storage and offloading (FPSO) vessel (incorporating mooring system) 20  * # 1 Jul 2002
    Floating storage and offloading (FSO) vessel (incorporating mooring system) 20  * # 1 Jul 2002
    Infield pipeline 30  * # 1 Jul 2002
    Instruments (including level, pressure and temperature indicators) 12 ½  *  1 Jul 2002
    Offshore bulk loading transfer system 10  *  1 Jul 2002
    Subsea production assets (including control umbilical, flowline and manifold) 20  * # 1 Jul 2002
    Trunkline 30  * # 1 Jul 2002
    Valve 12 ½  *  1 Jul 2002
    Well and downhole equipment 15  *  1 Jul 2002
    Wellhead and christmas tree 30  * # 1 Jul 2002
Oil Exploration Plant and Equipment:
    Oil rigs (off-shore drilling) and ancillary equipment 10 1 Jan 2001
    Oil search equipment (used for geophysical surveys in remote areas):
        Drilling plant and down-hole equipment 5 1 Jan 2001
        General plant and equipment 10 1 Jan 2001
        Mobile units and vehicles (other than passenger cars) 5 1 Jan 2001
        Other survey equipment 10 1 Jan 2001
        Portable sleeping and messing huts 5 1 Jan 2001
        Seismic survey equipment 5 1 Jan 2001
    Vessel (supply) 13 1/3 1 Jan 2001
Oil production assets:
    Central production facility assets (excluding FPSOs):
        Boiler 10  *  1 Jul 2002
        Circulation pump 12 ½  *  1 Jul 2002
        Drill rig 10  *  1 Jul 2002
        Flare tip 5  *  1 Jul 2002
        Gas compression and reinjection assets:
            Gas compressor used offshore 10  *  1 Jul 2002
            Gas turbine driver used offshore 12 ½  *  1 Jul 2002
            Power turbine used offshore 12 ½  *  1 Jul 2002
            Generally (including piping, skid, vessels and assets used onshore) 15  *  1 Jul 2002
        Generally (including offshore platform) 15  *  1 Jul 2002
        Major carbon steel vessels 12 ½  *  1 Jul 2002
        Pump:
            Circulation pump 12 ½  *  1 Jul 2002
            Other 15  *  1 Jul 2002
        Tempered water system assets:
            Chemical treatment assets 12 ½  *  1 Jul 2002
            Piping and vessels 15  *  1 Jul 2002
    Control systems 10  *  1 Jul 2002
    Electricity generation assets - see Table A Electricity Supply (36100)  *  1 Jul 2002
    Floating production storage and offloading (FPSO) vessel (incorporating mooring system) 20  * # 1 Jul 2002
    Floating storage and offloading (FSO) vessel (incorporating mooring system) 20  * # 1 Jul 2002
    Infield pipeline 15  *  1 Jul 2002
    Instruments (including level, pressure and temperature indicators) 12 ½  *  1 Jul 2002
    Offshore bulk loading transfer system 10  *  1 Jul 2002
    Subsea production assets (including control umbilical, flowline and manifold) 15  *  1 Jul 2002
    Trunkline 30  * # 1 Jul 2002
    Valve 12 ½  *  1 Jul 2002
    Well and downhole equipment 10  *  1 Jul 2002
    Wellhead and christmas tree 15  *  1 Jul 2002
Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290)  *  1 Jul 2002
 
Iron ore mining
(13110)
Infrastructure support assets:      
    Blowers, high pressure 15  *  1 Jan 2006
    Dust suppression/control equipment 15  *  1 Jan 2006
Materials handling assets:      
    Feeders:      
         Vibrating 10  *  1 Jan 2006
Mineral dressing assets:      
    Cyclones, dense/heavy medium (unlined nihard) 1  *  1 Jan 2006
    Dense medium separation assets (including baths and drums) 20  *  1 Jan 2006
    Magnetic separation assets:      
         LIMS (low intensity magnetic separators) 20  *  1 Jan 2006
         WHIMS (wet high intensity magnetic separators) 15  *  1 Jan 2006
    Screening assets 10  *  1 Jan 2006
 
Gold ore mining
(13140)
Gold ore processing assets:            
    Adsorption process assets 15  *  1 July 2004
    Carbon regeneration kilns 12  *  1 Jul 2004
    Concentrators (including inline pressure jigs and mechanical concentrators) 10  *  1 Jul 2004
    Crushing assets:            
        Cone/gyratory crushers 20  *  1 Jul 2004
        Hydraulic rock breakers 12  *  1 Jul 2004
        Jaw crushers 20  *  1 Jul 2004
    Electrowinning/electrorefining assets 17  *  1 Jul 2004
    Elution columns 12  *  1 Jul 2004
    Elution storage tanks 17  *  1 Jul 2004
    Laboratory assets:            
        Atmospheric adsorption spectrometers 10  *  1 Jul 2004
        Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15  *  1 Jul 2004
    Leaching process assets (including carbon in pulp and carbon in leach processes) 15  *  1 July 2004
    Shaking tables 12  *  1 Jul 2004
    Smelting furnaces 15  *  1 Jul 2004
    Thickening assets 20  *  1 Jul 2004
 
Mineral sand mining
(13150)
Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20  *  1 Jan 2003
Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15  *  1 Jan 2003
Crushing assets (including drum scrubbers) 30  *  1 Jan 2003
Dredges 20  *  1 Jan 2003
Drying assets:
    Generally (including flash and fluid bed dryers and fluid bed heaters) 20  *  1 Jan 2003
    Rotary dryer kilns 30  *  1 Jan 2003
Dust management assets:
    Baghouse filters and extractors 30  *  1 Jan 2003
    Cyclones 15  *  1 Jan 2003
    Multiclones 20  *  1 Jan 2003
Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20  *  1 Jan 2003
Filtration/Dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15  *  1 Jan 2003
Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators, and wet high intensity magnets) 20  *  1 Jan 2003
Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30  *  1 Jan 2003
Screening assets (including screens and trommels) 15  *  1 Jan 2003
Support assets:
    Control systems 10  *  1 Jan 2003
    Pipes and pipelines (including valves and fittings):      
        Generally 20  *  1 Jan 2003
        lurry pipework within processing facility (including slurry pipe to thickener) 10  *  1 Jan 2006
    Pumps 20  *  1 Jan 2003
    Tanks:
        Constant density and thickening 20  *  1 Jan 2003
        Generally (including acid leaching and water) 15  *  1 Jan 2003
Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30  *  1 Jan 2003
Waste gas handling assets:
    Afterburners 20  *  1 Jan 2003
    Cyclones 15  *  1 Jan 2003
    Electrostatic precipitators 30  *  1 Jan 2003
    Scrubbers and stacks 20  *  1 Jan 2003
 
Nickel ore mining
(13160)
Nickel ore processing assets:            
    Mineral treatment structure (including structures holding walkways, supporting assets and thoroughfares) 20  *  1 Jul 2004
    Reagent pumps (including high pressure acid leach pumps) 5  *  1 Jul 2004
 
Construction Material Mining
(14110 to 14190)
Control systems (for conveying, crushing and screening assets) 10  *  1 Jul 2003
Conveyors:
    Gravity take-up 25  *  1 Jul 2003
    Screw take-up 15  *  1 Jul 2003
Crushers:
    Generally 20  *  1 Jul 2003
    Mobile (track or wheel mounted machinery including screening and conveying components) 15  *  1 Jul 2003
Cyclones 15  *  1 Jul 2003
Dredges 20  *  1 Jul 2003
Drill rigs 8  *  1 Jul 2003
Electrical switching assets 20  *  1 Jul 2003
Graders 15  *  1 Jul 2003
Heavy mobile quarry assets not specifically listed - see Table A Mining (11010 to 15200)  *  1 Jul 2003
Hydraulic oversize-rock breakers (mounted above primary crusher) 8  *  1 Jul 2003
Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20  *  1 Jul 2003
Pug mills 15  *  1 Jul 2003
Screening assets 12  *  1 Jul 2003
Wheel loaders 10  *  1 Jul 2003
Wire saws 10  *  1 Jul 2003
 
PERSONAL AND OTHER SERVICES
(95110 to 97000)
Personal and household goods hiring
(95110 to 95190)
Household assets:      
    Clothes dryers 5  *  1 Jan 2006
    Digital video display (DVD) players 5  *  1 Jan 2006
    Dishwashers 8  *  1 Jan 2006
    Evaporative coolers, portable 5  *  1 Jan 2006
    Freezers 6  *  1 Jan 2006
    Microwave ovens 6  *  1 Jan 2006
    Refrigerators 6  *  1 Jan 2006
    Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 5  *  1 Jan 2006
    Surround sound systems (incorporating audio-video receivers and speakers) 5  *  1 Jan 2006
    Television sets 8  *  1 Jan 2006
    Vacuum cleaners, portable 5  *  1 Jan 2006
    Video cassette recorder systems (VCR) 5  *  1 Jan 2006
    Washing machines 6  *  1 Jan 2006
 
 
Other Personal Services
(95210 to 95291)
Arboriculture and Gardening Services:      
    Blowers 3  *  1 Jan 2004
    Brushcutters (including whipper snippers) 2  *  1 Jan 2004
    Chainsaws (including pole pruners) 2  *  1 Jan 2004
    Elevating work platforms 15  *  1 Jan 2004
    Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3  *  1 Jan 2004
    Hedge trimmers 4  *  1 Jan 2004
    Lawn edgers (excluding brushcutters) 4  *  1 Jan 2004
    Lawn mowers:      
        Cylinder 7  *  1 Jan 2004
        Push (rotary) 2  *  1 Jan 2004
        Self propelled (rotary) 2  *  1 Jan 2004
        Ride-ons 5  *  1 Jan 2004
    Stump grinders 5  *  1 Jan 2004
    Tractors 8  *  1 Jan 2004
    Tractor attachments:      
        Roller mowers 4  *  1 Jan 2004
        Slashers 4  *  1 Jan 2004
    Trailers used to carry tree and grass clippings 5  *  1 Jan 2004
    Tree climbing assets:      
        Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1  *  1 Jan 2004
        Climbing spurs 10  *  1 Jan 2004
        Friction lowering devices 10  *  1 Jan 2004
        Harness 3  *  1 Jan 2004
        Ropes 1  *  1 Jan 2004
    Wood chippers 8  *  1 Jan 2004
Cleaners' Plant:
    Electronic floor polishers 10 1 Jan 2001
Dry Cleaning Plant 10 1 Jan 2001
Funeral Directors' Plant 20 1 Jan 2001
Hairdressers' Plant (including, partitions, cubicles, neon lighting tubes and wash basins) 20 1 Jan 2001
Laundry plant:
    General plant 10 1 Jan 2001
    Washing machines 6 2/3 1 Jan 2001
Photographers' Plant:
    Automatic film processing machine 6 2/3 1 Jan 2001
    Cameras:
        Used for street photography 4 1 Jan 2001
        Other (including lenses, electronic flash units, enlargers, etc.) 10 1 Jan 2001
    Dark rooms (demountable - not integral part of building) 20 1 Jan 2001
Photo Engraving Plant:
    Automatic (dark room) cameras 10 1 Jan 2001
    Power operated proofing presses 13 1/3 1 Jan 2001
    General plant 20 1 Jan 2001
    Powderless etching machines 10 1 Jan 2001
Photo Lab (one - hour service) 10 1 Jan 2001
Video recorder or equipment hiring 6 2/3 1 Jan 2001
Video tapes and games hiring ½  *  1 Jan 2001
 
Waste disposal services
(96340)
Garbage compactor trucks (including the compactor) 10 [F1]  *  1 Jan 2005
 
PROPERTY AND BUSINESS SERVICES
(77110 to 78690)
Note where the terms 'freestanding' and 'fixed' are used in entries for this industry category, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability.
 
Residential property operators (77110)
Assets generally:            
    Air conditioning assets (excluding ducting, pipes and vents):            
        Air handling units 20  *  1 Jul 2003
        Chillers:            
            Absorption 25  *  1 Jul 2003
            Centrifugal 20  *  1 Jul 2003
            Volumetrics (including reciprocating, rotary, screw, scroll):            
            -Air-cooled 15  *  1 Jul 2003
            -Water-cooled 20  *  1 Jul 2003
        Condensing sets 15  *  1 Jul 2003
        Cooling towers 15  *  1 Jul 2003
        Damper motors (including variable air volume box controller) 10  *  1 Jul 2003
        Fan coil units (connected to condensing set) 15  *  1 Jul 2003
        Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10  *  1 Jul 2003
        Packaged air conditioning units 15  *  1 Jul 2003
        Pumps 20  *  1 Jul 2003
        Room units 10  *  1 Jul 2003
    Ceiling fans 5  *  1 Jul 2004
    Clocks, electric 10  *  1 Jul 2004
    Digital video display (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 1/3     1 Jan 2001
    Garbage bins 10  *  1 Jul 2004
    Garbage compacting systems (excluding chutes) 6 2/3     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, compact disc 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
        PABX computerised assets 10  *  1 Jul 2004
        Telephone hand sets 10  *  1 Jul 2004
    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 (VCR) 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 phone 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:            
        A C variable speed drives 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
        Heaters:            
            Electric 15  *  1 Jul 2004
            Gas 15  *  1 Jul 2004
            Solar 20  *  1 Jul 2004
    Tennis court assets:            
        Cleaners 3  *  1 Jul 2004
        Drag brooms 3  *  1 Jul 2004
        Nets 5  *  1 Jul 2004
        Rollers 3  *  1 Jul 2004
        Umpire chairs 15  *  1 Jul 2004
Security and monitoring assets:            
    Access control systems:            
        Code pads 5  *  1 Jul 2004
        Door controllers 5  *  1 Jul 2004
        Readers:            
            Proximity 7  *  1 Jul 2004
            Swipe card 3  *  1 Jul 2004
    Closed circuit television systems:            
        Cameras 4  *  1 Jul 2004
        Monitors 4  *  1 Jul 2004
        Recorders:            
            Digital 4  *  1 Jul 2004
            Time lapse 2  *  1 Jul 2004
        Switching units (including multiplexes) 5  *  1 Jul 2004
    Security systems:            
        Code pads 5  *  1 Jul 2004
        Control panels 5  *  1 Jul 2004
        Detectors (including passive infra-red, photo sensors and vibration) 5  *  1 Jul 2004
        Global System for Mobiles (GSM) Units 5  *  1 Jul 2004
        Noise makers (including bells and sirens) 5  *  1 Jul 2004
Buildings, non residential - renting or leasing
(77120)
Refer to assets shown in Table B that are used in commercial office buildings  
 
Machinery and Equipment Hiring and Leasing
(77410-77430)
If the asset is hired or leased to and used predominantly by a particular industry and not listed below see the entry under Table A for that industry.  
Air Compressors:  
    Air hoses 1 * 1 Jul 2005
    Compressors - reciprocating 7 * 1 Jul 2005
    Compressors - rotary screw 10 * 1 Jul 2005
Compaction:  
    Compactors - flat plate 8 * 1 Jul 2005
    Compactors - vertical rammer 6 * 1 Jul 2005
Concreting Assets:  
    Brick/paving saws 5 * 1 Jul 2005
    Concrete demolition saws 3 * 1 Jul 2005
    Concrete kibble buckets 15 * 1 Jul 2005
    Concrete mixers 5 * 1 Jul 2005
    Concrete surface preparation assets (including floor grinders and planers) 5 * 1 Jul 2005
    Concrete trowels (helicopter style) 10 * 1 Jul 2005
    Concrete vibrators - brushcutter style 5 * 1 Jul 2005
    Concrete vibrators - shaft 3 * 1 Jul 2005
    Concrete vibrators - drive unit 6 * 1 Jul 2005
    Concrete wheeled saws 6 * 1 Jul 2005
Generators:  
    Cables 5 * 1 Jul 2005
    Distribution boards 10 * 1 Jul 2005
    Diesel 10 * 1 Jul 2005
    Petrol 5 * 1 Jul 2005
Generator with attached lighting plant 10 * 1 Jul 2005
Power tools:  
    Chainsaws 3 * 1 Jul 2005
    Hand tools - air