Taxation Ruling

TR 2000/18A7 - Addendum (as at 17 December 2003)

Income tax: effective life of depreciating assets

FOI status:

may be released

Addendum

Update of Taxation Ruling TR 2000/18

Preamble

Taxation Ruling TR 2000/18 has been updated to reflect additions and deletions to tables A and B.

TR 2000/18 is amended as follows:

1. Paragraph 19

After 'exempt income' insert 'or 'non-assessable non exempt income'.

Schedule

As part of the ongoing review being undertaken by the ATO of the effective life of assets there are periodic consolidations of Tables A, B to reflect changes.

The Commissioner has made determinations that commence on 1 January 2004, pursuant to section 40-100 of the Income Tax Assessment Act 1997, determining the effective life of the following:

·
Gardening services assets;
·
Metal Casting Assets (Non-Ferrous);
·
Medicinal and Pharmaceutical manufacturing;
·
Ophthalmology assets;
·
Optometry and optical dispensing assets;
·
Silos; and
·
Veterinary assets.

These determinations, plus other amendments such as a detailed contents list for Table A, are incorporated in the attached consolidated Tables A and B which are contained in the new '1 Jan 2004 Schedule'.

Commissioner of Taxation
17 Decembe 2003

Effective lives (Industry Categories)
Table A as at 1 January 2004

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
ACCOMMODATION, CAFES AND RESTAURANTS
( 57100 to 57402 )
Accommodation
( 57100 )
Houses and Flats Let Furnished:
    Blinds, Venetian 20 1 Jan 2001
    Electric clock 13 1/3 1 Jan 2001
    Electric heater 10 1 Jan 2001
    Garbage units (compacting) 6 2/3 1 Jan 2001
    Refrigerators 13 1/3 1 Jan 2001
    Stoves 20 1 Jan 2001
AGRICULTURE, FORESTRY AND FISHING
( 01110 to 04203 )
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
    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
Fishing/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
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
COMMUNICATION SERVICES
( 71110 to 71200 )
Telecommunication Services
( 71120 to 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
Equipment Shelters (transportable) 25 * 1 Jul 2003
International Telecommunications Submarine Cable 15 * 1 Jul 2002
Mobile Telecommunications Assets:
    Base station assets:
        Air conditioners 5 * 1 Jul 2002
        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
Racks 20 * 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
Linemarkers 11 * 1 Jul 2002
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
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 )
Libraries, Museums, the Arts and Parks and Gardens
( 92100 to 92590 )
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
Film, Video, Radio and Television Services
( 91110 to 91220 )
Audition Units 10 1 Jan 2001
Cinema operation:
    Audio amplification and processing equipment (includes component racks systems) 10 * 1 Jan 2001
    Carpets 5 * 1 Jan 2001
    Cinema automation system 10 * 1 Jan 2001
    Cinema and sound processor 8 * 1 Jan 2001
    Cinema seating (includes 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 (includes 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
        Projector heat extraction system 10 * 1 Jan 2001
        Projection port 20 * 1 Jan 2001
        Slide projector 10 * 1 Jan 2001
    Screen installations (includes screens, framing and masking equipment) 8 * 1 Jan 2001
Newsreel Equipment:
    Batteries 13 1/3 1 Jan 2001
    Biographs 10 1 Jan 2001
    Cameras (sound) 10 1 Jan 2001
    Electric motors 20 1 Jan 2001
    Film editing equipment 10 1 Jan 2001
    Instruments 13 1/3 1 Jan 2001
    Insulated cables 20 1 Jan 2001
    Meters 13 1/3 1 Jan 2001
    Microphones 10 1 Jan 2001
    Radio sets and accessories 10 1 Jan 2001
    Sound equipment 10 1 Jan 2001
    Transformers 40 1 Jan 2001
Radio and Television Broadcasting Equipment:
    Computer automated 10 1 Jan 2001
    General plant 6 2/3 1 Jan 2001
    Steel Masts 40 1 Jan 2001
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
Water supply, sewerage and drainage services
( 37010 to 37020 )
Moulds (steel moulds for the production of castings for sewage treatment plant) 5 1 Jan 2001
Sewage Treatment Plant 20 1 Jan 2001
Water Mains 50 1 Jan 2001
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 )
Nursing Home:
    Commode 13 1/3 1 Jan 2001
    Nurse call equipment 20 1 Jan 2001
    Scales 20 1 Jan 2001
    Shower chairs 10 1 Jan 2001
    Trolleys 13 1/3 1 Jan 2001
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 )
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
    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
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
Log Sawmilling and Timber Dressing and other wood product manufacturing
( 23110 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
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
Wood Working Plant 13 1/3 1 Jan 2001
Machinery and Equipment Manufacturing
( 28110 to 28690 )
Motor Cycle Building Plant 10 1 Jan 2001
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
Saw-making Plant 20 1 Jan 2001
Watchmakers' Plant 10 1 Jan 2001
Medicinal and Pharmaceutical Product Manufacturing
( 24430 )
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
Metal and Metal Product Manufacturing
( 27110 to 27690 )
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:
    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
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 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
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
Smelting Plant (applicable to 30 June 2003) 8 * 1 Jan 2003
Pyrometallurgy assets:  
    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
    Crushing and milling, infrastructure support, or materials handling assets used in pyrometallurgy - see Table A Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) * 1 Jul 2003
    Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003
    Electro refining process assets 20 * 1 Jul 2003
    Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 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
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
Non-metallic mineral product manufacturing
( 26100 to 26400 )
Brickmaking 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
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
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
Paper and Paper Products manufacturing
( 23110 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, flotationcells, 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
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 absorber 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
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
Printing, publishing and recorded media
( 24110 to 24309 )
Bookbinding Plant and Machinery 20 1 Jan 2001
Newspaper Wrapping Machines 10 1 Jan 2001
Printers' Plant and Machinery:
    Dryers automatic and semi-automatic 6 2/3 1 Jan 2001
    Dryers manual 20 1 Jan 2001
    Electronic engraving machines 10 1 Jan 2001
    Graphic arts plant:
        Colour scanners 10 1 Jan 2001
        Guillotines 10 1 Jan 2001
        Offset printers 10 1 Jan 2001
        Platemaking apparatus 10 1 Jan 2001
    Machinery 13 1/3 1 Jan 2001
    Photo-typesetting plant (computerised) 5 1 Jan 2001
    Printing machines incorporating electronic memory units 10 1 Jan 2001
        Screen printing plant (automatic and semi-automatic, including dryers) 6 2/3 1 Jan 2001
    Type 6 2/3 1 Jan 2001
Stationers' Manufacturing Plant 13 1/3 1 Jan 2001
Rubber products manufacturing
( 25510 to 25590 )
Rubber Manufacturers' Plant:      
    Moulds 5   1 Jan 2001
    Process plant 13 1/3   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
MINING
( 11010 to 15200 )
General Mining and Mineral Processing Assets (excluding Oil and Gas )
( 11010 to 11020 ) and ( 13110 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) 25 * 1 Jul 2003
    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
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 25 * 1 Jul 2003
    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
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
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
Sand Mining - Mineral
( 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
    Pipelines, piping and 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
PERSONAL AND OTHER SERVICES
( 95110 to 97000 )
Personal and other goods hiring
( 95110 to 95190 )
Generally:
    If the asset is hired to and used predominately by a particular industry see the entry under Table A for that industry. Otherwise see Table B. * 1 Jul 2001
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
PROPERTY AND BUSINESS SERVICES
( 77110 to 78690 )
Machinery and Equipment Hiring and Leasing
( 77410-77430 )
If the asset is hired or leased to and used predominantly by a particular industry see the entry under Table A for that industry. Otherwise see Table B. * 1 Jul 2001
Technical Services
( 78210-78290 )
Surveyors' Instruments:
    Geodimeter (electronic) 10 1 Jan 2001
    Laser Beam Survey Equipment 10 1 Jan 2001
    Levels 20 1 Jan 2001
    Stereoplotters (for making surveys from aerial photography etc) 10 1 Jan 2001
    Theodolites 20 1 Jan 2001
RETAIL TRADE
( 51100 to 53295 )
Shops:
    Aluminium roller grilles 13 1/3 1 Jan 2001
    Fittings 20 1 Jan 2001
Food Retailing
( 51211 to 51290 )
Butchers' Plant 20 1 Jan 2001
Retail Bread, Biscuit, Cake and Pastry Baking Assets:
    Bread Slicers 7 * 1 Jan 2002
    Bun Divider/Rounder 8 * 1 Jan 2002
    Fixed Bowl Spiral Mixers 7 * 1 Jan 2002
    Hydraulic Dough Divider 7 * 1 Jan 2002
    Moulders 8 * 1 Jan 2002
    Ovens (Convection) 8 * 1 Jan 2002
    Ovens (Multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002
    Planetary Mixers 7 * 1 Jan 2002
    Provers/Prover Retarders 6 * 1 Jan 2002
Semi-automated Baguette, Bread and Bread Roll Making Assets 12 * 1 Jan 2002
    Semi-automated Doughnut Making Assets 8 * 1 Jan 2002
Motor vehicle retailing and services
( 53110 to 53295 )
Motor Garage Equipment:
    Automatic car-washing machines 6 2/3 1 Jan 2001
    Automotive parts cleaner:
        Pump 4 1 Jan 2001
        Drum 10 1 Jan 2001
    Drums 4 1 Jan 2001
    Kerbside tanks 10 1 Jan 2001
    Motor vehicle repairing plant and machinery 10 1 Jan 2001
    Self-service pump installations (comprising pump and coin unit) 10 1 Jan 2001
    Trade utensils (including sales and garage equipment) 13 1/3 1 Jan 2001
Personal and household good retailing
( 52511 to 52597 )
Mannequin Display Figures 10 1 Jan 2001
TRANSPORT AND STORAGE
( 61100 to 67090 )
Air Transport and Services to Air Transport
( 64010 to 64033 ) and ( 66300 )
Aircraft Maintenance Assets:
    Aircraft testing equipment 13 1/3 1 Jan 2001
    General plant and machinery 20 1 Jan 2001
    Hangar fixtures and fittings 20 1 Jan 2001
    Plant subject to excessive corrosion 10 1 Jan 2001
    Precision machines and plant 10 1 Jan 2001
Aircraft Training Assets:
    Flight simulators 8 1 Jan 2001
    Link trainers 8 1 Jan 2001
Airport Assets:
    Aerobridges 20 * 1 Jan 2003
    Baggage handling assets:
        Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003
        Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003
        Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003
    Control systems (excluding computers) 10 * 1 Jan 2003
    Fire safety and rescue assets:
        Breathing units 10 * 1 Jan 2003
        Drills, air powered 10 * 1 Jan 2003
        Fire fighting vehicles 20 * 1 Jan 2003
        Rescue boats:
            Aluminum 20 * 1 Jan 2003
            Inflatable 8 * 1 Jan 2003
        Rescue units (jaws of life) 15 * 1 Jan 2003
    Fuel supply assets:
        Aircraft fueller vehicles 15 * 1 Jan 2003
        Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003
        Filters, fuel 25 * 1 Jan 2003
        Fire fighting systems 25 * 1 Jan 2003
        Piping 25 * 1 Jan 2003
        Pumps, fuel 25 * 1 Jan 2003
        Tanks 25 * 1 Jan 2003
    Ground support assets:
        Aircraft loader/unloader vehicles 15 * 1 Jan 2003
        Aircraft stairs: 1 Jan 2003
            Manual 20 * 1 Jan 2003
            Vehicle mounted 15 * 1 Jan 2003
        Airstart units 15 * 1 Jan 2003
        Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001
        Ground power units 15 * 1 Jan 2003
        High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003
        Tow tractors 20 * 1 Jan 2003
        Tractors, baggage 15 * 1 Jan 2003
        Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003
    Navigation aids:
        Distance measuring assets 15 * 1 Jan 2003
        Instrument landing systems 10 * 1 Jan 2003
        Non-directional beacons (excluding towers) 15 * 1 Jan 2003
        Radar sensors 15 * 1 Jan 2003
        Towers 30 * 1 Jan 2003
        VHF omni range assets (excluding towers) 15 * 1 Jan 2003
    Runway sweepers 15 * 1 Jan 2003
    Terminal building assets:
        Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003
        Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003
    Visual aids assets:
        Docking guidance systems 10 * 1 Jan 2003
        Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003
        Movement area guidance signs 10 * 1 Jan 2003
        Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003
        Wind direction indicators, illuminated 10 * 1 Jan 2003
Rail Transport
( 62000 )
Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001
Infrastructure Assets:
    Electrification Assets:
        Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 1/3 * 1 Jan 2002
        Power transformers 30 * 1 Jan 2002
        Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002
    Passenger information and ticketing system 15 * 1 Jan 2002
    Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002
    Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels):
        Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle):
            Heavy haul (trackwork carrying >20 GMT per annum ) 30 * 1 Jan 2002
            Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002
            Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002
        Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002
        Passenger 40 * 1 Jan 2002
    Turnouts and Crossings 20 * 1 Jan 2002
Rolling-stock:
    Locomotives:
        Generally (including diesel-electric and electric) 25 * 1 Jan 2002
        Heavy Haul (bulk minerals/coal) 20 * 1 Jan 2002
        Underground (diesel-battery) 15 * 1 Jan 2002
    Passenger: *
        Electric/diesel power cars and trailers 30 * 1 Jan 2002
        Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars,             and sleepers) 30 * 1 Jan 2002
        Power Vans 15 * 1 Jan 2002
    Rail Mounted Track Infrastructure Assets:
        Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002
Mainline and switch tampers 15 * 1 Jan 2002
    Wagons - Bulk Freight:
        Mineral Ores and Coal:
            Carbon Steel 20 * 1 Jan 2002
            Ferritic Steel 30 * 1 Jan 2002
        Other:
            Coke Quencher 15 * 1 Jan 2002
            Grain Hoppers 20 * 1 Jan 2002
            Limestone 20 * 1 Jan 2002
            Pneumatic discharge - cement 20 * 1 Jan 2002
            Used on tram lines 40 1 Jan 2001
        Tank Cars 20 * 1 Jan 2002
    Wagons - Non Bulk Freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002
Road Transport
( 61210 to 61232 )
Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001
Taxis 4 1 Jan 2001
Water Transport and Services to Water Transport
( 63010 to 63030 ) and ( 66210 to 66290 )
Boats, Ships, Lighters, etc:
    Boats (motor, rowing and sailing) 13 1/3 1 Jan 2001
    Bulk carriers 16 1 Jan 2001
    Container ships 16 1 Jan 2001
    Ferry steamers 20 1 Jan 2001
    Flexible barges (collapsible bag type) 6 2/3 1 Jan 2001
    Hovercraft 5 1 Jan 2001
    Launches 20 1 Jan 2001
    Lighters 20 1 Jan 2001
    Lighters (coal - wooden, iron or steel) 16 2/3 1 Jan 2001
    Mini-submarine 13 1/3 1 Jan 2001
    Offshore Supply Vessels 13 1/3 1 Jan 2001
    Punts and rafts 20 1 Jan 2001
    Roll-on/roll-off ships 16 1 Jan 2001
    Ships and steamers 20 1 Jan 2001
    Surf boats, salvage 16 2/3 1 Jan 2001
    Tankers (engaged primarily and principally in the tanker trade) 16 1 Jan 2001
    Trawler 13 1/3 1 Jan 2001
    Tugs 20 1 Jan 2001
Port Assets:
    Cargo handling equipment:
        Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001
        Cranes:
            Container/Portainer 20 * 1 Jul 2002
            Fixed 25 * 1 Jul 2002
            Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002
        Dozers 9 * 1 Jul 2002
        Forklifts:
            Container handling 7 ½ * 1 Jul 2002
            General handling 11 * 1 Jul 2002
        Rail mounted gantries 15 * 1 Jul 2002
        Reach stackers 10 * 1 Jul 2002
        Ship loaders 30 * 1 Jul 2002
        Ship unloaders 20 * 1 Jul 2002
        Spreaders 5 * 1 Jul 2002
        Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002
        Straddle carriers 12 ½ * 1 Jul 2002
        Wheel loaders 8 * 1 Jul 2002
    Control systems:
        Control system assets - plc's and hardware 10 * 1 Jul 2002
        Motor control centre and motor control field devices 20 * 1 Jul 2002
    Environmental equipment:
        Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002
        Oil spill containment boom 10 * 1 Jul 2002
    Intermodal facilities:
        Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002
        Truck and rail receival dump pit 50 * 1 Jul 2002
    Land based facilities:
        Concrete rail beams and rails 30 * 1 Jul 2002
        Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002
        Dust suppression systems 30 * 1 Jul 2002
        Electricity supply assets - see Table A electricity supply (36100) * 1 Jul 2002
        Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002
    Navigational aids:
        Land based navigational aids 20 * 1 Jul 2002
        Offshore beacons, channel markers and lead lights:
            Floating buoys 10 * 1 Jul 2002
            Piled structures 20 * 1 Jul 2002
    Other facilities:
        Cathodic protection:
            Impressed current system 30 * 1 Jul 2002
            Sacrificial system 15 * 1 Jul 2002
        Dry docks 40 * 1 Jul 2002
        Fender systems:
            Elastomeric 20 * 1 Jul 2002
            Timber 10 * 1 Jul 2002
        Gangways - removable 10 * 1 Jul 2002
        Mooring facilities (including bollards) 40 * 1 Jul 2002
        Mooring quick release hooks 20 * 1 Jul 2002
        Pontoons - floating 20 * 1 Jul 2002
        Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002
        Wharves, dolphins and jetties 40 * 1 Jul 2002
Salvage Machinery:
    Boilers, vertical 40 1 Jan 2001
    Engine hoisting 40 1 Jan 2001
    Pumps:
        Centrifugal, direct acting, and connections 40 1 Jan 2001
        Duplex boiler feed 40 1 Jan 2001
WHOLESALE TRADE
( 45110 to 47990 )
Mineral, Metal and Chemical Wholesaling
( 45210 to 45230 )
Petroleum Products Wholesaling Assets:
    Drums 4 1 Jan 2001
    Tanks (including crude, intermediate and finished product tanks) 20 1 Jan 2001

Effective lives (Asset Categories)
Table B as at 1 January 2004

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
A
Advertising Samples and Designs (for decorative steel and iron work) 40 1 Jan 2001
Advertising Signs:
     Billboards (hoarding) 20 1 Jan 2001
     Roller board (moving surface) 6 2/3 1 Jan 2001
     Solar powered (real estate signs) 13 1/3 1 Jan 2001
Air-conditioning assets (excluding pipes, duct work and vents):
    Air handling units 20 * 1 Jul 2003
    Cooling towers 15 * 1 Jul 2003
    Condensing sets 15 * 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
    Damper motors (including variable air volume box controller) 10 * 1 Jul 2003
    Fan coil units (connected to a condensing set) 15 * 1 Jul 2003
    Humidifiers (steam generator) 10 * 1 Jul 2003
    Mini split system 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
Aircraft:
    Aeroplane:
        General Use 20 * # 1 Jul 2002
        Used predominantly for agricultural spraying or agricultural dusting 10 * # 1 Jul 2002
    Gliders/sailplanes 10 1 Jan 2001
    Helicopter:
        General Use 20 * # 1 Jul 2002
        Used predominantly for mustering, agricultural spraying or agricultural dusting 10 * # 1 Jul 2002
    Hot air balloons:
        Envelope and cane basket 3 1 Jan 2001
        Associated equipment (inflator fan, burner unit, fuel cylinders) 10 1 Jan 2001
Alarms 20 1 Jan 2001
Amenities Provided For Employees (sanitary ware, etc., forming part of toilet accommodation or washing facilities) 20 1 Jan 2001
Art Works 100 1 Jan 2001
Automatic Teller Machine 8 * 1 Jul 2001
B
Battery Chargers 20 1 Jan 2001
Batteries (Storage) 13 1/3 1 Jan 2001
Beverage Dispensing Units:
    Refrigerated fruit juice dispensers 10 1 Jan 2001
    Tea and coffee dispensers 6 2/3 1 Jan 2001
Bicycles 10 1 Jan 2001
Binoculars 10 1 Jan 2001
Boilers 20 1 Jan 2001
Boom Gates 10 1 Jan 2001
Bores 13 1/3 1 Jan 2001
Boring Drill (rotary mole, underground) 3 1/3 1 Jan 2001
Boring Plant 10 1 Jan 2001
Bottle Washing Machine 10 1 Jan 2001
Bowser Machines (including self service) 10 1 Jan 2001
Bowser Tanks (underground) 13 1/3 1 Jan 2001
Buildings:
    To the extent that they form an integral part of plant and machinery:
         Brick, stone or concrete structures 100 1 Jan 2001
         Gantries 33 1/3 1 Jan 2001
         Other structures 33 1/3 1 Jan 2001
    Freezing Works: 1 Jan 2001
        Brick, stone or concrete structure 100 1 Jan 2001
        Wholly wooden structure 20 1 Jan 2001
    Primary Production, Forestry and Pearling Industries:
        Non-residential:
            With brick, stone or concrete walls 50 1 Jan 2001
            With wood and/or iron walls 33 1 Jan 2001
Bulk Liquid Bags 3 1 Jan 2001
Bundy Machines 13 1/3 1 Jan 2001
C
Cables and Wires
     Overhead:
         Bare 50 1 Jan 2001
         Insulated 20 1 Jan 2001
     Underground 50 1 Jan 2001
Cameras:
    Generally (including lenses, electronic flash units, enlargers, etc.) 10 1 Jan 2001
    Used for street photography 4 1 Jan 2001
Caravans:
     Generally 6 2/3 1 Jan 2001
    Used only within the confines of a caravan park 10 1 Jan 2001
Car Parking (hydraulic elevated platforms and hoists including control equipment) 10 1 Jan 2001
Carpets:
     In business places, picture theatres, hotels, etc 5 1 Jan 2001
     In houses let furnished 10 1 Jan 2001
     In professional chambers 10 1 Jan 2001
     In ten-pin bowling centres 4 1 Jan 2001
Cash Registers 6 2/3 1 Jan 2001
Casks:
    Stainless steel 10 1 Jan 2001
    Other 13 1/3 1 Jan 2001
Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as 'plant') 50 1 Jan 2001
Coffee Making Machines (espresso) 13 1/3 1 Jan 2001
Compressors
    Air and oxygen 20 1 Jan 2001
    Ammonia:
        Horizontal 20 1 Jan 2001
        Vertical 13 1/3 1 Jan 2001
Computers:
    Generally 4 * 1 Jan 2001
    Free access floors in computer rooms 50 1 Jan 2001
    Laptops 3 * 1 Jan 2001
Concrete Mixers 10 1 Jan 2001
Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism) 6 2/3 1 Jan 2001
Containers (metal, for liquefied petroleum gas) 13 1/3 1 Jan 2001
Cranes:
    Electrical or otherwise 20 1 Jan 2001
    Gantries 33 1/3 1 Jan 2001
Crates 4 1 Jan 2001
Curing Barns (galvanised steel and marine ply) 13 1/3 1 Jan 2001
Curtains and Drapes 6 2/3 1 Jan 2001
D
Dams (not being earth tanks) 40 1 Jan 2001
Delivery tube system (air pressure) 10 1 Jan 2001
Docks (floating) 20 1 Jan 2001
Dozers/Front End Loaders 9 * 1 Jul 2002
Dredges 20 * 1 Jan 2003
E
Engineering Works Machinery Installed 20 1 Jan 2001
Engines 20 1 Jan 2001
Escalators (machinery and their moving parts) 20 * 1 Jan 2003
F
Fences:
    Electric 20 1 Jan 2001
    Wire mesh (demountable used for partitioning purposes) 20 1 Jan 2001
Fire Control and Alarm Systems:
    Alarm, hoses and nozzles 20 1 Jan 2001
    Automatic fire sprinklers 20 1 Jan 2001
    Fire extinguishers 13 1/3 1 Jan 2001
    Water services 50 1 Jan 2001
Floor Coverings (linoleum and vinyl) 10 1 Jan 2001
Fogging Machines (insecticide) 8 1 Jan 2001
Forklifts 11 * 1 Jul 2002
Foundation of plant and machinery which forms an integral part of the plant and machinery 50 1 Jan 2001
Furniture and Fittings 13 1/3 1 Jan 2001
G
Galvanising Plant 10 1 Jan 2002
Garbage Bins 6 2/3 1 Jan 2001
Gas Cylinders LPG 13 1/3 1 Jan 2001
Generators 20 1 Jan 2001
Grinding Machine (surface) 10 1 Jan 2001
H
Hand Dryers (electrically operated) 10 1 Jan 2001
Heating Units (electronic) 10 1 Jan 2001
Hot Water Installations (on whole installation including boilers and, where installed, pumps) 20 1 Jan 2001
I
Ice-making Machinery:
     Condensers 13 1/3 1 Jan 2001
     Expansion pipes 40 1 Jan 2001
     General machinery 13 1/3 1 Jan 2001
     Ice moulds 5 1 Jan 2001
Imprinters (charge card) 6 2/3 1 Jan 2001
Incinerettes (gas or electrically fired) 20 1 Jan 2001
Industrial Sweeper 6 2/3 1 Jan 2001
Industrial Trailers (relocatable) 10 1 Jan 2001
Intercom System (pipe-in music system) 8 1/3 1 Jan 2001
J
Jet Ski 4 1 Jan 2001
Jetties (boat shed) 40 1 Jan 2001
Judges' Robes:
    Court dress for ceremonial occasions 5 1 Jan 2001
    Other robes 13 1/3 1 Jan 2001
K
Kilns:
    Brick 20 1 Jan 2001
    Charcoal burning 20 1 Jan 2001
    Rapid fire shuttle type (used in the manufacture of ceramic tiles) 13 1/3 1 Jan 2001
L
Laboratory Equipment 13 1/3 1 Jan 2001
Laser Beam Construction Tools 10 1 Jan 2001
Laser Cutting Machine:
    Workhandler 10 1 Jan 2001
    Industrial laser 5 1 Jan 2001
    CNC control 5 1 Jan 2001
    Water chiller 5 1 Jan 2001
Laser Typesetting 5 1 Jan 2001
Lathes:
    Computer controlled 10 1 Jan 2001
    Engineering works (machinery installed) 20 1 Jan 2001
    Wood working plant 13 1/3 1 Jan 2001
Lawn Mower:
     Motor 6 2/3 1 Jan 2001
     Self propelled 5 1 Jan 2001
Lens (optical) 10 1 Jan 2001
Letter Boxes (aluminium, nylon, brass) 40 1 Jan 2001
Library (professional) 10 1 Jan 2001
Lift:
     Boom 3 1 Jan 2001
     Scissor 3 1 Jan 2001
Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003
Lighting Control System (microprocessor based) 5 1 Jan 2001
Lighting Plant (electric) 20 1 Jan 2001
Lighting System (fluorescent) 20 1 Jan 2001
Lightning arresters 50 1 Jan 2001
Livestock (working beasts, beasts of burden in business other than Primary Production and Camels) 10 1 Jan 2001
M
Mini Lab 10 1 Jan 2001
Mini-skid steer loaders 5  *  1 Jan 2004
Mini-skid steer loader attachments:      
     Others (including auger and bucket) 5  *  1 Jan 2004
     Stump grinders 2  *  1 Jan 2004
Mini Spot Console 10 1 Jan 2001
Modular Switching System 10 1 Jan 2001
Motor Graders 10 * 1 Jul 2002
Motor Vehicles, etc:
    Buses, lorries and trucks:
        Generally 6 2/3 1 Jan 2001
        Heavy haulage of goods or passengers (long distance and inter-city) 5 1 Jan 2001
        Heavy haulage (building and construction and road making industries) 5 1 Jul 2002
    Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers):
        Generally 8 * 1 Jul 2002
        Hire and travellers' cars 5 1 Jan 2001
        Taxis 4 1 Jan 2001
    Motor cycles and scooters 6 2/3 1 Jan 2001
Moving walks 20 * 1 Jan 2003
Musical Instruments, etc:
    Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 2/3 * 1 Jan 2001
    Brass 10 * 1 Jan 2001
    Keyboard (Acoustic) 10 * 1 Jan 2001
    Keyboard (Electric) 5 * 1 Jan 2001
    Percussion 5 * 1 Jan 2001
    Stringed 10 * 1 Jan 2001
    Woodwind 10 * 1 Jan 2001
'Music While You Work' System 10 1 Jan 2001
N
Neon Sign 20 1 Jan 2001
O
Office Machines and Equipment:
    Calculators 10 1 Jan 2001
    Dictaphones 10 1 Jan 2001
    Electronic whiteboard 6 * 1 Jan 2001
    Enveloping machine 6 * 1 Jan 2001
    Facsimile machine 5 * 1 Jan 2001
    Letter Inserter (automatic) 10 1 Jan 2001
    Mailing machine 5 * 1 Jan 2001
    Multi function machine (includes fax, copy, print and scan function) 5 * 1 Jan 2001
    Photo copying machines 5 * 1 Jan 2001
Ovens:
     Hotel industry 20 1 Jan 2001
     Microwave 6 2/3 1 Jan 2001
Oxygen Acetylene Plant 20 1 Jan 2001
P
Packing Machines 10 1 Jan 2001
Paging and Public Address Systems 10 1 Jan 2001
Painting equipment (airless spray) 10 1 Jan 2001
Paint-tinting and Colour Blending Machines 5 1 Jan 2001
Pallets 5 1 Jan 2001
Parachute 3 1 Jan 2001
Partitions (demountable) 20 1 Jan 2001
Pentex Total Station 5 1 Jan 2001
Plants:
    Live (indoor) 5 1 Jan 2001
    Simulated 13 1/3 1 Jan 2001
Poles:
    Steel (set in concrete) 40 1 Jan 2001
    Wooden:
        Set in concrete 20 1 Jan 2001
        Not set in concrete 10 1 Jan 2001
Portable Toilet 10 1 Jan 2001
Powder Coating Machine 6 2/3 1 Jan 2001
Power Tools (hand operated) 5 1 Jan 2001
Power Transformers 45 * 1 Jan 2002
Projectors 10 1 Jan 2001
Pumps 20 1 Jan 2001
Punts 20 1 Jan 2001
R
Racks 10 1 Jan 2001
Radio Sets:
    Generally 10 1 Jan 2001
    Two-way radios and transceivers 6 2/3 1 Jan 2001
Refrigerating Plant and Machinery :
    Cold rooms (prefabricated with stressed skin panels) 13 1/3 1 Jan 2001
    Condenser pipes 13 1/3 1 Jan 2001
    Cork board for insulating cold storage chambers 20 1 Jan 2001
    Expansion pipes 40 1 Jan 2001
    General machinery 13 1/3 1 Jan 2001
    Refrigeration (freezing) units (including compressors for shops) 10 1 Jan 2001
Refrigerators 20 1 Jan 2001
Regeneration (acid) Unit 10 1 Jan 2001
Robots (industrial) 10 1 Jan 2001
S
Saddlery and Harness 10 1 Jan 2001
Sale Yards (stock and station agents) 20 1 Jan 2001
Sand/Coating System 10 1 Jan 2001
Sauna and Spa (prefabricated type) 13 1/3 1 Jan 2001
Saws (chain) 3 1 Jan 2001
Scaffolding 10 1 Jan 2001
Scales (platform) 20 1 Jan 2001
Security Systems:
    Bullet resistant screens (not forming part of the building) 20 1 Jan 2001
    Burglar alarms 6 2/3 1 Jan 2001
    Camera scanning (of type used in large retail establishments) 6 2/3 1 Jan 2001
    Electronic tags (releases - retail stores) 6 2/3 1 Jan 2001
Sewing Machines 10 1 Jan 2001
Sheds:
    Portable (nomadic type industry) 10 1 Jan 2001
    Humidification 20 1 Jan 2001
Signs 20 1 Jan 2001
Silos:      
    Bulk handling:      
        Ancillary mechanical equipment 13 1/3   1 Jan 2001
        Concrete construction 50  *  1 Jan 2004
        Galvanised construction 30  *  1 Jan 2004
        Steel construction 40  *  1 Jan 2004
Sonar Supersonic Equipment (similar to seismic equipment) 13 1/3 1 Jan 2001
Sound Processing System (electronic digital) 6 2/3 1 Jan 2001
Spa (fibreglass) 20 1 Jan 2001
Spectrometer (computerised x-ray system for mineral analysis) 10 1 Jan 2001
Spray Booth 6 2/3 1 Jan 2001
Standards:
     Iron or steel (including brackets, crossarms, etc) 40 1 Jan 2001
     Concrete, brick or stone 100 1 Jan 2001
Steam Cleaners 13 1/3 1 Jan 2001
Strapping Machines 10 1 Jan 2001
Strongrooms (demountable) and strongroom doors 100 1 Jan 2001
Stuffed Crocodiles 20 1 Jan 2001
Suitcase 10 1 Jan 2001
Swimming Pools:
     Above-ground 10 1 Jan 2001
     Concrete 50 1 Jan 2001
     Fibreglass 20 1 Jan 2001
     Filtration equipment 13 1/3 1 Jan 2001
     Other equipment 13 1/3 1 Jan 2001
Switchboards 20 1 Jan 2001
Synthetic Lawn Surface 10 1 Jan 2001
Tanks:
    Galvanised Iron:
        Bore water 10 1 Jan 2001
        Rain water 20 1 Jan 2001
    Reinforced concrete or masonry 50 1 Jan 2001
    Underground 50 1 Jan 2001
Tank Stands:
    Brick, stone or concrete 50 1 Jan 2001
    Wood and/or iron 33 1/3 1 Jan 2001
Tape Recorders 10 1 Jan 2001
Tarpaulins (canvas or plastic) 6 2/3 1 Jan 2001
Telephone Installations:
    Answering machines 6 2/3 1 Jan 2001
    Car phone 6 2/3 1 Jan 2001
    Cellular mobile 6 2/3 1 Jan 2001
    Complete telephone system (comprising switchboards, instruments, cables etc) 20 1 Jan 2001
    Computerised PABX equipment 20 1 Jan 2001
    Public telephones 10 1 Jan 2001
    Reservation system (data print) 20 1 Jan 2001
Television Receivers:
    Generally 10 1 Jan 2001
    Used for hire 6 2/3 1 Jan 2001
Ticket Issuing Machines (public transport) 13 1/3 1 Jan 2001
Tools (loose) 5 1 Jan 2001
Tractors 6 2/3 1 Jan 2001
Trailers 10 1 Jan 2001
Transport Cases (steel) 10 1 Jan 2001
Turnstiles 20 1 Jan 2001
V
Vacuum Cleaners (electric) 10 1 Jan 2001
Vending Machine 5 * 1 Jul 2001
W
Washing Machines 6 2/3 1 Jan 2001
Waste Storage and Disposal Bins (industrial) 10 1 Jan 2001
Weighbridges 25 1 Jan 2001
Weighing Machines 10 1 Jan 2001
Welding Plant:
     Automatic (used at sea on construction of a submarine pipeline) 10 1 Jan 2001
     Generally 20 1 Jan 2001
Wells 40 1 Jan 2001
Wheelbarrows 10 1 Jan 2001
Windmills 20 1 Jan 2001
Wrapping Machines 10 1 Jan 2001
X

Redundancies
Table F as at 1 January 2004

  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
    Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
A          
Accounting Machines 10 12 18 17 25
Adding Machines 10 12 18 17 25
Amusement Machines and Equipment :          
-- Astropin 10 12 18 17 25
-- Gramophone 10 12 18 17 25
-- Luna Beetle 3 40 60 40 60
-- Midget Cars:          
--- Cars 3 40 60 40 60
--- Racing track 10 12 18 17 25
-- Model steam trains, permanent way and other equipment for carrying passengers 15 9 13.5 13 20
-- Moon-Tripper 10 12 18 17 25
-- Scooter boats:          
-- Slot machines 5        
--- Boats, including internal electric motors and trolley rods 3 40 60 40 60
--- Electrical and structural equipment providing power to drive the boats and structural equipment to accommodate them in the water pond 20 6 9 13 20
-- Skating surface - synthetic ('Newice' panels) 10 12 18 17 25
-- Surfoplanes (rubber surf shooters) 2 100 100 100 100
B          
Bands          
-- Uniforms 10 12 18 17 25
Battery ( Dry ) Manufacturing Plant :          
-- Bobbin tamping machines 20 6 9 13 20
-- Cathode filling machines:          
--- Not subject to chemical action 20 6 9 13 20
--- Subject to chemical action 15 9 13.5 13 20
-- Cathode mixing machines 10 12 18 17 25
-- Cooking baths 20 6 9 13 20
-- Dolly making machines:          
--- High-built type 20 6 9 13 20
--- Low-built type 10 12 18 17 25
-- Powdering barrel mills 15 9 13.5 13 20
-- Rock crushing machines 10 12 18 17 25
-- Sifting machines (disintegrators) 15 9 13.5 13 20
-- Stamper machine tools 20 6 9 13 20
-- Wetness testing machines 15 9 13.5 13 20
-- Wrapping machines and associated appliances 20 6 9 13 20
Bicycles :          
-- Motor 7 15 22.5 15 22.5
Biographs 10 12 18 17 25
Bitument Laminating, Paper Combining and Reinforcing Plant 20 6 9 13 20
Blind Aid - Optacon Model R20 7 18 27 20 30
Blue Manufacturing Plant 15 9 13.5 13 20
Bonemilling Plant:         20
-- Cage mills 15 9 13.5 13 20
-- Steam vats 20 6 9 13 20
Brewery Plant :          
-- Carts and horse-drawn lorries 10 12 18 17 25
Building and Construction Industry :          
-- Concreting plant:          
--- Rickshaws or dump carts (hand operated) 10 12 18 17 25
  or Replacement
Butter Factory Plant :          
-- General plant:          
--- Ammonia condensing coils 8 18 27 20 30
--- Conveyors - chain for conveying boxed butter 20 6 9 13 20
--- Curing barns bulk 15 9 13.5 13 20
--- Engineers' repair shop and blacksmiths' forges, lathes, drilling machines, etc. 20 6 9 13 20
--- Ice moulds 5 24 36 27 40
--- Launches 20 6 9 13 20
--- Motor lorries for collecting cream cans:          
---- Designed to carry 1 tonne or more 5 24 36 27 40
---- Designed to carry less than 1 tonne 5 20 30 20 30
--- Wharves 40 3 4.5 7 10
--- Windlasses 20 6 9 13 20
-- Manufacturing and treating plant:          
--- Ammonia coils for cooling chambers 10 12 18 17 25
--- Can-washing machines 10 12 18 17 25
--- Steam troughs, etc, for cleansing cans 20 6 9 13 20
-- Power plant:          
--- Diesel engines 20 5 9 13 20
--- Electric generators and motors, etc 20 6 9 13 20
--- Steam boilers 20 6 9 13 20
--- Steam engines 20 6 9 13 20
-- Power transmission:          
--- Conveyors 20 6 9 13 20
--- Piping 15 9 13.5 13 20
--- Shafting and pulleys 20 6 9 13 20
C          
Carts used by brewers and other tradesmen 10 12 18 17 25
Charcoal Burning Kilns 20 6 9 13 20
Cinema Machines - Coin Operated 10 12 18 17 25
Cinematographs 10 12 18 17 25
City Guide Systems 8 18 27 20 30
Cleaners' Plant :          
-- Carpet beating machines 15 9 13.5 13 20
-- Electronic motors for driving carpet beating machines 20 6 9 13 20
White Work Manufacturing Plant : ( Clothing, Millinery to stay )          
-- Sewing machines 10 12 18 17 25
-- Other plant 20 6 9 13 20
Colliery and Coal Mining Plant :          
-- Coal hulks 16 9 13.5 13 20
-- Gangways 40 3 4.5 7 10
-- Mine cars 10 12 18 17 25
-- Shovels:          
--- Steam 20 6 9 13 20
-- Skips in coal mines 15 9 13.5 13 20
Commercial Travellers' Outfits - Tin sample boxes and leather bags 8 18 27 20 30
D          
Drays and Wagons used on Farms and Stations 10 12 18 17 25
Duplicating Machines 10 12 18 17 25
E          
Electrical Machinery and Equipment :          
--dynamos, rotary converters (see alternators etc alternators & motor generators to stay) 20 6 9 13 20
-- Dynamos 20 6 9 13 20
-- Lamps:          
--- Arc 10 12 18 17 25
-- Rotary convertors 20 6 9 13 20
F          
Fruit-growers' Plant (see also 'Primary Industries'):          
-- Glass houses :          
--- Timber-framed 20 6 9 13 20
G          
Gas-making Plant:
[NOTE: Optional alternative rates are listed at the conclusion of this item.]
         
-- Boilers 20 6 9 13 20
-- Buildings:          
--- Retort houses, coal stores (see 'Retort Houses')          
-- Coal crushers 20 6 9 13 20
-- Coal stores:          
--- Being stores enclosed by brick or steel walls and a roof and containing tramways, coal conveyors, coal elevators and coal breakers (see 'Retort Houses')          
-- Coal wagons (post-12.3.91 Plant) 15 9 13.5 13 20
-- Coke handling and screening Plant 15 9 13.5 13 20
-- Coke wagons 15 9 13.5 13 20
-- Condensers:          
--- Exposed type 15 9 13.5 13 20
--- Enclosed 33 6 9 7 10
-- Cranes 20 6 9 13 20
-- Electric motors 20 6 9 13 20
--Engines, steam engines, electric motors, gas engines, gas exhausters and lowers, hydraulic power plant 20 6 9 13 20
-- Excavations:          
--- to accommodate plant or machinery such as brick or metal lined underground tanks containing plant for automatically dealing with tar and ammoniacal liquors (on lining and plant only) 33 6 9 7 10
--- for accommodating machinery required to be erected below the ordinary ground level          
---- Metal lined 33 6 9 7 10
-- Furniture and fittings office) 15 9 13.5 13 20
-- Gas engines 20 6 9 13 20
-- Gas exhausters and lowers 20 6 9 13 20
-- Gas and water fittings 15 9 13.5 13 20
-- Gas holders 33 6 9 7 10
-- Gas mains 50 3 4.5 7 10
-- Gas testing apparatus:          
--- Mechanism 33 6 9 7 10
-- Hydraulic power plant 20 6 9 13 20
-- Machine tools and hand Tools:          
--- Machine tools 20 6 9 13 20
-- Meters:          
--- Wet 40 3 4.5 7 10
--- Dry 25 6 9 13 20
-- Meter testing apparatus 33 6 9 7 10
-- Motor vehicles:          
--- Cars (other than travellers') and cycles 7 15 22.5 15 22.5
--- Cars used by travellers 5 20 30 20 30
--- Wagons and lorries          
---- Designed to carry 1 tonne or more 7 18 27 20 30
---- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
-- Prepayment fittings 10 12 18 17 25
-- Pressure regulators, or governors and distributing meters 33 6 9 7 10
-- Pumps 20 6 9 13 20
-- Purifiers 33 6 9 7 10
-- Retorts:          
--- Horizontal and inclined (plus Replacements of retort cores and settings) 15 9 13.5 13 20
--- Vertical (plus repairs but not including Replacements) 7 18 27 20 30
-- Retort houses and machinery and coal stores associated herewith:          
--- Charging and discharging machines          
--- for horizontal retorts 10 12 18 17 25
--- for inclined retorts 13 12 18 13 20
--- Coke conveyors, not including driving gears 5 24 36 27 40
--- Coke wagons 15 9 13.5 13 20
--- Driving gears 10 12 18 17 25
-- Retort house walls and smoke tack 50 3 4.5 7 10
-- Retort benches 16 9 13.5 13 20
-- Scrubbers 33 6 9 7 10
-- Service pipes 20 6 9 13 20
-- Station meters 40 3 4.5 7 10
-- Steam engines 20 6 9 13 20
-- Steam locomotives 20 6 9 13 20
-- Street lamp columns and lanterns 40 3 4.5 7 10
-- Sulphate plant 15 9 13.5 13 20
-- Tar extractors:          
--- Stationary 40 3 4.5 7 10
--- Rotary 20 6 9 13 20
-- Tar mixing plant 15 9 13.5 13 20
-- Tar refining and distillation Plant 15 9 13.5 13 20
-- Telpher plant:          
--- Structural steel rests for tramways 33 6 9 7 10
--- Spiral elevators 10 12 18 17 25
--- Motor truck 20 6 9 13 20
-- Tools:          
--- Machine tools 20 6 9 13 20
-- Tramways:          
--- Overhead tramways 33 6 9 7 10
--(Replacements of rails, sleepers, points and crossing, etc, are allowables incurred.)          
-- Washers:          
--- Livesey washers 50 3 4.5 7 10
--- Other kinds 33 6 9 7 10
-- Water fittings 15 9 13.5 13 20
-- Water gas plant 20 6 9 13 20
-- Water tanks 20 6 9 13 20
-- Weighing machines 20 6 9 13 20
-- Wharves 20 6 9 13 20
Gas-making Plant, Optional Rates :
(At the option of the taxpayer, an overall period of 20 years may be adopted for all items of plant and machinery, other than the items specified below, to which the periods shown shall be applied.)          
-- Furniture 15 9 13.5 13 20
-- Mains 50 3 4.5 7 10
-- Meters:          
--- Dry 25 6 9 13 20
--- Wet 40 3 4.5 7 10
-- Motor vehicles:          
--- Cars (other than travellers') and cycles 7 15 22.5 15 22.5
--- Cars used by travellers 5 20 30 20 30
--- Wagons and lorries          
---- designed to carry more than 1 tonne 7 18 27 20 30
---- designed to carry less than 1 tonne 7 15 22.5 15 22.5
-- Prepayment fittings 10 12 18 17 25
-- Retorts:          
--- Horizontal and inclined - plus Replacements of retort cores and settings 15 9 13.5 13 20
--- Vertical - plus repairs but not including Replacements 7 18 27 20 30
-- Service pipes 20 6 9 13 20
-- Wharves 20 6 9 13 20
Glass Houses ( Fruitgrowers' and Market Gardeners' ):          
-- Timber framed 20 6 9 13 20
Gramophone 10 12 18 17 25
Gramophone Records used by - Broadcasting Companies 4 40 60 40 60
  or Replacement
Gramophone Record Presses 10 12 18 17 25
H          
Hotel, Motel, Boarding House and Restaurant Plant and Equipment:          
-- Soda water fountains 15 9 13.5 13 20
Houses and Flats Let Furnished:          
-- Gas coppers 20 6 9 13 20
K          
Kilns:          
-- Charcoal burning 20 6 9 13 20
L          
Letter Boxes :          
-- Private, polycarbonate 15 9 13.5 13 20
M          
Match Factory Plant 20 6 9 13 20
Materials Handling Plant and Equipment          
-- Racks, stillages, trollies and baskets 10 12 18 17 25
-- Refrigeration equipment:          
--- Clip-on. Integrally mounted or static 10 12 18 17 25
Medical Practitioners' Plant :          
-- Coronary investigation unit 10 12 18 17 25
-- Pendants (service point in operating theatres for other equipment) 15 9 13.5 13 20
-- Radium plaques and needles 10 12 18 17 25
-- Silver recovery unit 10 12 18 17 25
-- Sonograph gamma ray sterilization plant 15 9 13.5 13 20
-- Sterilisation plant:          
--- Compressor 20 6 9 13 20
--- Gamma radiation unit 10 12 18 17 25
--- Cell block 100 3 4.5 7 10
Milk Treatment Plant          
-- Bottling plant          
--- Stacker cranes 10 12 18 17 25
Mining Machinery and Plant ( see also ' Colliery and Coal Mining Plant' )          
-- Port loading facility foundation 50 3 4.5 7 10
Multi-Tray Units 3        
Musical instruments, etc :          
-- Pianolas 10 12 18 17 25
-- Music rolls (pianolas) 7 18 27 20 30
N          
Needle Loom Machine 10 12 18 17 25
Newsreel Equipment used to produce Sound - Newsreels :          
-- Arc lamps 10 12 18 17 25
-- Biographs 10 12 18 17 25
-- Cameras:          
--- Silent 20 6 9 13 20
O          
Office Machines and Equipment :          
-- Accounting machines 10 12 18 17 25
-- Adding machines 10 12 18 17 25
-- Cash registers:          
--- General 10 12 18 147 25
-- Duplicating machines 10 12 18 17 25
-- Typewriters 10 12 18 17 25
Oil Companies' Plant and Machinery :          
-- Distilling (oil and tar) plant 15 9 13.5 13 20
-- Tank wagons 7 18 27 20 30
-- Trailers and carts 10 12 18 17 25
Optacon - Reading Device for the Blind 7 18 27 20 30
Optacon ( model Ric ) 7 18 27 20 30
P          
Pearling and Oyster Fishing Plant:          
-- Helmets and corselets 10 12 18 17 25
Phonograph Record Presses 10 12 18 17 25
Photo Engraving Plant :          
-- Electric burning-in ovens 10 12 18 17 25
Primary Industries, Farmers', etc, Plant :          
-- Drays, wagons, buggies and sulkies 10 12 18 17 25
-- Glass Houses:          
--- Timber-framed 20 6 9 13 20
-- Traction engines (oil or wood fuel) 10 12 18 17 25
R          
Radiograms 10 12 18 17 25
Radio Broadcasting Equipment (see also' Electrical Machinery and Equipment'):          
-- Gramophone records 4 40 60 40 60
  or Replacement
-- Masts:          
--- Wooden 15 9 13.5 13 20
Record (disc) Presses - Gramophone 10 12 18 17 25
Records (Gramophone), used by Broadcasting Companies 4 40 60 40 60
  or Replacement
Rolling Stock:          
-- Used on timber-getters railways 10 12 18 17 25
S          
Salvage Machinery:          
-- Diving gear:          
--- Helmets and corselets 10 12 18 17 25
Silos:          
-- Other 331/3        
Shafting 20        
Shovels (see also 'Building and Construction Industry'):          
-- Steam 20 6 9 13 20
Skating Rink, Plant, etc:          
-- Surface - synthetic 'newice' panels 10 12 18 17 25
Slitting Machine 20        
Soda Water Fountains 15 9 13.5 13 20
Space Invaders Machine 5 24 36 27 40
Stevedoring Plant (see also 'Boats' and 'Materials Handling Plant and Equipment')          
-- Coal trimming machines 7 18 27 20 30
T          
Theatre, Picture Theatre, etc, Plant and Equipment (see also 'Newsreel Equipment'):          
-- Chandeliers 20 6 9 13 20
-- Cinematographs and biographs 10 12 18 17 25
-- Cloths, etc 20 6 9 13 20
-- Drive-in theatres:          
--- Electrical installations, including poles or standards, switchgear, generators, fluorescent light units, wiring for internal lighting of buildings, electric fittings, etc 20 6 9   13 20
--- Furniture, seating, playground equipment, cafeteria furniture, etc 15 9 13.5 13 20
--- Listening units, including posts or standards, wiring and speaker equipment 10 12 18 17 25
--- Motor trucks          
---- Designed to carry 1 tonne or more 7 18 27 20 30
---- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
--- Screens          
---- Steel framed 20 6 9 13 20
---- Wooden framed 15 9 13.5 13 20
Timber, Firewood and Sawmilling Plant:          
-- Cottage Furniture 15 9 13.5 13 20
-- Electric light fittings 20 6 9 13 20
-- Electric Motors 20 6 9 13 20
-- Engines and boilers 15 9 13.5 13 20
-- Drays, carts, etc 10 12 18 17 25
-- Dumping plant 15 9 13.5 13 20
-- Harness used for heavy haulage 7 18 27 20 30
-- Live stock:          
--- Draught horses 5 24 36 27 40
--- Hacks 10 12 18 17 25
--- Bullocks 10 12 18 17 25
-- Locomotives 20 6 9 13 20
-- Locomotives, on bush railways 10 12 18 17 25
-- Log hauling plant 5 24 36 27 40
-- Plant and machinery 10 12 18 17 25
-- Railway rolling stock 15 9 13.5 13 20
-- Steam radiators 20 6 9 13  
-- Telephone lines:          
--- Instruments 20 6 9 13 20
-- Water conservation (piping, windmills, pumping machinery) 20 6 9 13 20
-- Trucks on bush railways 15 9 13.5 13 20
-- Whims 7 18 27 20 30
Traction Engines (oil or wood fuel) 10 12 18 17 25
Travellers' outfits - Tin sample boxes and leather bags 8 18 27 20 30
Typewriters 10 12 18 17 25
W          
Wagons and Drays used on Farms and Stations 10 12 18 17 25
Whiteworking Plant :          
-- Sewing machines 10 12 18 17 25
-- Other 20 6 9 13 20
Word processing machines and text editing machines 5 24 36 27 40

References

ATO references:
NO 2003/11684

ISSN: 1039-0731

Related Rulings/Determinations:

TR 2000/18A - Addendum
TR 2000/18A2 - Addendum
TR 2000/18A3 - Addendum
TR 2000/18A4 - Addendum
TR 2000/18A5 - Addendum
TR 2000/18A6 - Addendum