Taxation Ruling

TR 2006/15

Income tax: effective life of depreciating assets (applicable from 1 January 2007)

  • Please note that the PDF version is the authorised version of this ruling.
  • This Ruling, which applies from 1 January 2007, replaces TR 2006/5 (see paragraphs 5 and 6 of this Ruling for further details).
  • This document has changed over time. View its history.

LEGALLY BINDING SECTION:
 
What this Ruling is about
Previous Rulings
Ruling
Date of effect
NOT LEGALLY BINDING SECTION:
 
Appendix 1: Explanation
Appendix 2: Detailed contents list
 
 

Exclamation This Ruling provides you with the following level of protection:

This publication (excluding appendices) is a public ruling for the purposes of the Taxation Administration Act 1953.

A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.

If you rely on this ruling, we must apply the law to you in the way set out in the ruling (or in a way that is more favourable for you if we are satisfied that the ruling is incorrect and disadvantages you, and we are not prevented from doing so by a time limit imposed by the law). You will be protected from having to pay any under-paid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

What this Ruling is about

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

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

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

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

Previous Rulings

5. This Ruling replaces Taxation Ruling TR 2006/5, which is withdrawn on and from 1 January 2007. To the extent that the Tax Office views in that Ruling still apply, they have been incorporated into this Ruling.

Ruling

6. The Commissioner's determination of the effective life of depreciating assets has been amended with effect from 1 January 2007. For ease of reference, the ATO has prepared a consolidated version of the amended determination which is set out in the Schedule to this Ruling. If, for a particular asset, you were using an effective life from the determination as in force before the latest amendment (for example, as contained in the Schedule to TR 2006/5), you may continue to use that life for that asset.

7. The date a determination comes into force is set out in column four of Tables A and B of the attached schedule.

Acquisitions of plant pre 21 September 1999

8. For plant:

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

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

Acquisitions of plant/depreciating assets post 21 September 1999

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

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

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

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

Definitions - rental properties

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

Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability.
Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability.

Definitions - agriculture and services to agriculture

12. The terms ' Environmental control structure' and ' Protective structure' are used to describe certain agricultural assets listed in Table A of the attached schedule. For the purposes of the determination of effective life for such assets they have the following meanings:

Environmental control structure - is designed to provide a protective environment within which the operator is able to monitor and manipulate factors influencing the growing environment such as temperature, humidity, air movement, light, water and pests to enable the greatest efficiency in producing the desired product.
Protective structure - is a structure used primarily and principally for protecting a growing product from one or more natural elements such as sun, hail, birds and wind.

Replacements

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

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

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

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

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

Horticultural plants

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

19. The methodology used to establish the effective life of a horticultural plant involves a consideration of the factors set out in paragraph 39 of this Ruling to the extent that they are relevant. Issues such as the varieties and location of plants grown, the age planted out, the years required to come into production and the number of years production was anticipated, have been canvassed. Consumer demand for new varieties may cause commercial obsolescence and, therefore, is a major factor in determining the effective life of horticultural plants.

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

How to use this schedule

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

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

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

Date of effect

24. This Ruling applies on and from 1 January 2007 - see section 40-95 of the ITAA 1997. However, the Ruling does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Ruling.

Commissioner of Taxation
20 December 2006

Appendix 1 - Explanation

Exclamation This Appendix is provided as information to help you understand how the Commissioner's view has been reached. It does not form part of the binding public ruling.

Background

25. This Ruling is being issued because of:

·
an ongoing review of the Commissioner's effective life determinations being undertaken by the Tax Office; and
·
a change in the system of public rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005. The category of legally binding rulings has been expanded to cover matters about the administration and collection of particular taxes, including income tax.

26. There are periodic consolidations of Table A and B of the schedule of effective life determination to reflect changes in the Commissioner's determinations.

27. The Commissioner has made new determinations that commence on 1 January 2007 pursuant to section 40-100 of the ITAA 1997, determining the effective life of assets covered by the following descriptions:

·
beef cattle and beef cattle feedlots assets;
·
exploration assets;
·
farm sheds;
·
hay and foraging assets;
·
poultry farming and hatchery assets; and
·
printing industry newspaper assets.

28. These new determinations as well as the removal of some previous determinations, that formerly appeared in the schedules attached to TR 2006/5 are now incorporated in the attached consolidated Tables A and B which are contained in the new '1 January 2007 Schedule'.

Context of Commissioner's review

29. The Commissioner advised the Review of Business Taxation, chaired by John Ralph AO, that the Tax Office would progressively update and expand the effective life schedule attached to IT 2685 to ensure it is as representative as possible. The first tranche of the review was contained in TR 2000/18 which first issued on 21 December 2000.

30. The review is continuing and will take some time to complete.

31. The review is based on extensive enquires made by the Tax Office and, in some instances, on reports prepared by independent consultants.

Basic principles of depreciation

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

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

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

34. The current taxation system, through the application of the capital allowances rules in Division 40 of the ITAA 1997, for example, already recognises the change in market value of depreciating assets in working out taxable income. In particular, recognising that the loss of market value in most depreciating assets cannot be directly measured, it allows the write off of those assets to be based on an estimate of effective life.

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

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

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

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

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

38. In making a determination, the Commissioner considers the factors in paragraph 39 of this Ruling (which are not intended to be exhaustive). Where appropriate, each factor is considered on the basis of historical information and future expectations. No one factor is necessarily conclusive and the relative importance of each will vary depending on the nature of the asset. In considering these factors, the Commissioner only takes account of normal industry practices.

39. The factors the Commissioner considers in making a determination include:

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

Physical life

40. As set out in paragraph 37 of this Ruling, subsection 40-100(4) of the ITAA 1997 requires an estimate of the period a depreciating asset can be used by any entity for the relevant purposes. It is arguable that an asset can be used for these purposes while it continues to have a physical existence, that is, until it is physically exhausted.

41. Physical life, therefore, can be seen as the outer limit of an asset's effective life and is a useful starting point for an analysis of all the factors set out in paragraph 39 of this Ruling. Historical physical life is best determined by empirical evidence.

Engineering information/manufacturer's specifications

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

Physical life/effective life

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

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

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

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

Repairs and maintenance

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

Renewals

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

Industry standards

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

Use of the asset by different industries

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

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

Retention period

51. The retention period is the period any one taxpayer generally holds an asset. Subject to paragraph 50 of this Ruling, the effective life of an asset is the total period it can be used by any entity for the relevant purposes. That may not necessarily be the period a particular taxpayer expects to hold it before replacing it. For example, it is common practice for some businesses to dispose of a car after it has done a pre-determined number of kilometres. The effective life of the car does not end at that time if it can still be effectively used as a car for the relevant purposes.

Obsolescence

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

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

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

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

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

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

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

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

Scrapping or abandonment practices

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

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

Lease periods

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

Financial analysis

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

Market value

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

Working out your own effective life

65. The non-exhaustive factors outlined in paragraphs 38 to 64 of this Ruling are essentially the same factors the Commissioner considers you would use if you worked out the effective life of an asset yourself. There is, however, one critical difference.

66. As mentioned in paragraph 38 of this Ruling, the Commissioner only takes account of normal industry practices when estimating effective life. However, taxpayers who choose to self-assess can take account of their own particular circumstances of use (see subsection 40-105(1) of the ITAA 1997).

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

Rates

68. Tables A and B in the schedule attached to this Ruling contain only effective lives. Rates have not been included. Working out a rate is not a separate step in the process, but has been incorporated into the calculation formulas: see subsections 40-70(1) and 40-72(1) (diminishing value) and 40-75(1) (prime cost) of the ITAA 1997.

Structure

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

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

71. Whilst some assets are included in both tables with the same effective life, this is the exception rather than the norm. Generally, an asset would be included in an industry list only if the Commissioner determined a different effective life for use in that industry.

New and reviewed items

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

Consultation

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

Statutory caps

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

Appendix 2 - Detailed contents list

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

  Paragraph
What this Ruling is about 1
Previous Rulings 5
Ruling 6
Acquisitions of plant pre 21 September 1999 8
Acquisitions of plant/depreciating assets post 21 September 1999 9
Definitions - rental properties 11
Definitions - agriculture and services to agriculture 12
Replacements 13
Horticultural plants 18
How to use this schedule 21
Date of effect 24
Appendix 1 - Explanation 25
Background 25
Context of Commissioner's review 29
Basic principles of depreciation 32
How does the Commissioner determine the effective life of a depreciating asset? 37
Physical life 40
Engineering information/manufacturer's specifications 42
Physical life/effective life 43
The way in which an asset is used by an industry/the past experience of users of the asset 44
Repairs and maintenance 46
Renewals 47
Industry standards 48
Use of the asset by different industries 49
Retention period 51
Obsolescence 52
Scrapping or abandonment practices 60
Lease periods 62
Financial analysis 63
Market value 64
Working out your own effective life 65
Rates 68
Structure 69
New and reviewed items 72
Consultation 73
Statutory caps 74
Appendix 2 - Detailed contents list 75
Table A Page 21
Table B Page 118

1 January 2007 Schedule

AGRICULTURE, FORESTRY AND FISHING 21
Agriculture 21
Nursery and Floriculture Production 27
Poultry farming for breeding, eggs and meat 28
Poultry hatcheries 30
Forestry and logging 30
Aquaculture and fishing 31
MINING 31
Coal mining 35
Oil and gas extraction 36
Iron ore mining 39
Gold ore mining 39
Mineral sand mining 40
Nickel ore mining 41
Construction material mining 41
Petroleum exploration services 42
Mineral exploration services 42
MANUFACTURING 43
Meat and meat product manufacturing 43
Dairy product manufacturing 45
Fruit and vegetables manufacturing 45
Grain mill and cereal product manufacturing 46
Bakery product manufacturing 46
Sugar and confectionery manufacturing 47
Beverage manufacturing 47
Cigarette and tobacco manufacturing 48
Textile, leather, clothing and footwear manufacturing 48
Log sawmilling and timber dressing 49
Plywood and veneer manufacturing 50
Reconstituted wood product manufacturing 50
Other wood product manufacturing 51
Pulp, paper and converted paper product manufacturing 51
Paper stationery manufacturing 52
Printing 53
Newspaper printing or publishing 54
Printing support services 55
Petroleum refining 57
Basic chemical and chemical product manufacturing 58
Pharmaceutical and medicinal product manufacturing 59
Cleaning compound and toiletry preparation manufacturing 60
Other basic chemical product manufacturing 60
Polymer product and rubber product manufacturing 61
Non-metallic mineral product manufacturing 61
Metal product manufacturing 62
Alumina production 63
Aluminium smelting 64
Non-ferrous metal casting 64
Motor vehicle and motor vehicle part manufacturing 65
Other transport equipment manufacturing 66
Photographic, optical and ophthalmic equipment manufacturing 66
Other professional and scientific equipment manufacturing n.e.c. 66
Furniture and other manufacturing 67
ELECTRICITY, GAS, WATER AND WASTE SERVICES 67
Electricity supply 67
Gas supply 71
Irrigation water providers 72
Water supply 72
Sewerage and drainage services 74
Waste disposal services 76
CONSTRUCTION 76
WHOLESALE TRADE 77
Wool wholesaling 77
Mineral, metal and chemical wholesaling 77
RETAIL TRADE 78
Fuel retailing 78
Food retailing 78
Other store-based retailing 79
ACCOMMODATION AND FOOD SERVICES 79
Accommodation 79
Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs (hospitality) 81
TRANSPORT AND STORAGE 82
Road transport 82
Rail transport 82
Water transport and support services 84
Airport operations and other air transport support services 86
Other transport support services n.e.c. 87
INFORMATION MEDIA AND TELECOMMUNICATIONS 88
Telecommunication services 88
Motion picture and sound recording activities 89
Motion picture exhibition 92
Radio broadcasting 93
Television broadcasting 93
Library and other information services 95
FINANCE AND INSURANCE SERVICES 95
RENTAL, HIRING AND REAL ESTATE SERVICES 96
Rental and hiring services (except real estate) 96
Residential property operators 98
Non-residential property operators 102
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES 102
Surveying and mapping services 102
Veterinary services 103
ADMINISTRATIVE AND SUPPORT SERVICES 104
Building cleaning, pest control and other support services 104
EDUCATION AND TRAINING 104
HEALTH CARE AND SOCIAL ASSISTANCE 105
Hospitals 105
Dental services 107
Optometry and optical dispensing 108
Pathologist and other pathology 110
Podiatry services 110
Radiology and diagnostic imaging services 111
Specialist medical services n.e.c 112
Nursing home operation 113
ARTS AND RECREATION SERVICES 113
Heritage activities 113
Creative and performing arts activities 114
Sport, gambling and recreation services 114
OTHER SERVICES 116
Automative repair and maintenance 116
Personal and other services 116

Effective lives (Industry Categories)
Table A as at 1 January 2007

ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION
AGRICULTURE, FORESTRY AND FISHING
(( 01110 to 05290 )
Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20  *  1 Jul 2006
Protective structures (including shade houses and netting constructions) 20  *  1 Jul 2006
Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40  *  1 Jan 2007
Agriculture
( 01110 to 01990 )
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
Beef cattle assets:      
    Cattle handling assets:      
        Calf cradles 10  *  1 Jan 2007
        Cattle crushes (hydraulic and manual) 10  *  1 Jan 2007
        NLIS and other readers 5  *  1 Jan 2007
        Scales, weigh indicators and loading bars 5  *  1 Jan 2007
    Cattle yards including races and coolers (steel and timber):      
        Permanent type 30  *  1 Jan 2007
        Portable type 20  *  1 Jan 2007
    Feed bins including hay racks 15  *  1 Jan 2007
    Feed handling assets:      
        Bale feeders 10  *  1 Jan 2007
        Feed mixers 10  *  1 Jan 2007
        Silage and feedout wagons 10  *  1 Jan 2007
    Loading ramps 20  *  1 Jan 2007
    Manure and fertilizer spreaders 10  *  1 Jan 2007
    Saddlery and harness 10  *  1 Jan 2007
Beef cattle feedlot assets:      
    Cattle handling assets:      
        Cattle crushes (hydraulic and manual) 6  *  1 Jan 2007
        Cattle induction and transfer yards (steel and timber) 20  *  1 Jan 2007
        Cattle treatment yards (steel and timber) 20  *  1 Jan 2007
        Cattle wash yards (steel and timber) 20  *  1 Jan 2007
    Cattle pen assets:      
        Bunk sweepers 8  *  1 Jan 2007
        Cattle pen infrastructure assets:      
            Feed bunks or troughs and aprons 20  *  1 Jan 2007
            Feed roads 20  *  1 Jan 2007
            Pen earthworks 20  *  1 Jan 2007
            Pen fences and gates (steel and timber) 20  *  1 Jan 2007
            Shade structures 20  *  1 Jan 2007
        Pen scrapers 10  *  1 Jan 2007
    Feed milling and handling assets:      
        Ancillary grain handling equipment:      
            Augers 10  *  1 Jan 2007
            Conveyors and elevators 15  *  1 Jan 2007
        Bulk and segregated commodity storage facilities (incorporating bunkers) 30  *  1 Jan 2007
        Feed mixers 7  *  1 Jan 2007
        Feed mixer trucks 7  *  1 Jan 2007
        Grain cleaners 10  *  1 Jan 2007
        Grain processing assets:      
            Roller mills 15  *  1 Jan 2007
            Steam flaking chests 15  *  1 Jan 2007
            Steam flaking surge bins 15  *  1 Jan 2007
            Tempering silos:      
                Glass fused to steel 50  *  1 Jan 2007
                Stainless steel 15  *  1 Jan 2007
                Galvanised steel 12  *  1 Jan 2007
        Receival pits and hoppers 25  *  1 Jan 2007
        Roughage processing assets (including tub grinders) 7  *  1 Jan 2007
        Sampling and testing assets 5  *  1 Jan 2007
        Silos and bins used for storing dry grain:      
            Concrete 50  *  1 Jan 2007
            Steel 20  *  1 Jan 2007
        Tank storages for liquid feed supplements 15  *  1 Jan 2007
    Manure composting and screening machines 15  *  1 Jan 2007
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
     Racks (dried fruit) 20   1 Jan 2001
     Tecto applicator (citrus anti-fungal plant) 5   1 Jan 2001
Grain, cotton, peanut and rice assets:      
    Chemical spraying assets:      
        Generally (including broad acre trailed or linkage boom and utility) 10  *  1 Jan 2007
        Self-propelled 8  *  1 Jan 2007
    General assets:      
        Aeration assets:      
            Controllers 10  *  1 Jan 2007
            Kits 15  *  1 Jan 2007
        Augers (including conveyors) 15  *  1 Jan 2007
        Dryers 20  *  1 Jan 2007
        Moisture meters 5  *  1 Jan 2007
        Mulchers 10  *  1 Jan 2007
        Peanut pre-cleaners 10  *  1 Jan 2007
        Slashers 7  *  1 Jan 2007
    Harvesting assets:      
        Boll buggies 15  *  1 Jan 2007
        Chaser bins 15  *  1 Jan 2007
        Field bins 20  *  1 Jan 2007
        Fuel trailers 15  *  1 Jan 2007
        Module builders 15  *  1 Jan 2007
        Module tarpaulins 5  *  1 Jan 2007
        Peanut diggers (including peanut pullers) 10  *  1 Jan 2007
    Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering) 5  *  1 Jan 2007
    Seeding and fertilizing assets:      
        Fertilizer spreaders (including linkage and trailed) 10  *  1 Jan 2007
        Planters (including bar, box, combined seeders, precision planters and row crop planters) 15  *  1 Jan 2007
        Seed and fertilizer bins 15  *  1 Jan 2007
    Tillage assets:      
        Generally 15  *  1 Jan 2007
        Harrows 5  *  1 Jan 2007
        Laser controlled scraping assets:      
            Transmitters 7  *  1 Jan 2007
            Buckets 10  *  1 Jan 2007
        Rippers 10  *  1 Jan 2007
Harvester/Sweeper 6 2/3   1 Jan 2001
Hay and foraging assets:      
    Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12  *  1 Jan 2007
    Balers 10  *  1 Jan 2007
    Bale wrappers 10  *  1 Jan 2007
    Baler and wrappers 10  *  1 Jan 2007
    Hay rakes (including finger wheel, rotary and parallel) 10  *  1 Jan 2007
    Moisture probes 5  *  1 Jan 2007
    Mower conditioners:      
        Self-propelled:      
            Attachments 8  *  1 Jan 2007
            Prime movers 12  *  1 Jan 2007
        Trailed 8  *  1 Jan 2007
    Super conditioners (hay re-conditioners) 8  *  1 Jan 2007
    Tedders 10  *  1 Jan 2007
    Trailed bale handling assets:      
        Big square bale stackers 10  *  1 Jan 2007
        Generally (including accumulators and bale carriers) 15  *  1 Jan 2007
    Windrowers:      
        Self-propelled:      
            Attachments 8  *  1 Jan 2007
            Prime movers 12  *  1 Jan 2007
        Trailed 12  *  1 Jan 2007
Headers, self propelled (combine harvesters) 6 2/3   1 Jan 2001
Hop growers' plant:      
     Hop picking machines 13 1/3   1 Jan 2001
     Kilns 20   1 Jan 2001
Horse stalls (Breeze way Shed Row) 33 1/3   1 Jan 2001
Horticultural plants:      
     Citrus:      
         Grapefruit 30 * 1 Jan 2001
         Lemon 20 * 1 Jan 2001
         Limes 20 * 1 Jan 2001
         Mandarin 25 * 1 Jan 2001
         Orange 30 * 1 Jan 2001
     Grapevines, dried 15 * 1 Oct 2004
     Grapevines, table 15 * 1 Oct 2004
     Grapevines, wine 20 * 1 Oct 2004
     Nuts:      
         Almond 25 * 1 Jul 2001
         Cashew 25 * 1 Jul 2001
         Chestnut 25 * 1 Jul 2001
         Hazelnut 25 * 1 Jul 2001
         Jojoba 30 * 1 Jul 2001
         Macadamia 25 * 1 Jul 2001
         Pecan 25 * 1 Jul 2001
         Pistachio 25 * 1 Jul 2001
         Walnut 25 * 1 Jul 2001
     Pome:      
         Apple 20 * 1 Jan 2001
         Pear 25 * 1 Jan 2001
     Stone Fruit:      
         Apricots 10 * 1 Jan 2001
         Cherries 18 * 1 Jan 2001
         Nectarine 10 * 1 Jan 2001
         Olives 30 * 1 Jan 2001
         Peach 10 * 1 Jan 2001
         Plum 15 * 1 Jan 2001
         Prune 20 * 1 Jan 2001
     Tropical:      
         Avocado 20 * 1 Jan 2001
         Mango 30 * 1 Jan 2001
Irrigation plant and equipment:      
     Metal piping 13 1/3   1 Jan 2001
     Other piping (including concrete channels but not earth channels) 20   1 Jan 2001
     Other plant 20   1 Jan 2001
Levee banks and revetments 40   1 Jan 2001
Motor cycles (used for mustering, maintenance of fences, etc) 3   1 Jan 2001
Mushroom growers' plant:      
     Air conditioning plant 6 2/3   1 Jan 2001
     Buildings:      
         Peak heat, spawn running and growing rooms 10   1 Jan 2001
         Other:      
             Timber or steel frame 33 1/3   1 Jan 2001
             Brick, stone or concrete walls 50   1 Jan 2001
     Compost preparation plant 6 2/3   1 Jan 2001
     General plant (including spraying, watering and pumping equipment) 6 2/3   1 Jan 2001
     Growing trays 6 2/3   1 Jan 2001
Pea-viners, pea cleaners, vine and straw conveyors 10   1 Jan 2001
Peanut blanching plant:      
     Air piping 20   1 Jan 2001
     Blanchers 10   1 Jan 2001
     Colour sorter (electronic) 10   1 Jan 2001
     Control panel 20   1 Jan 2001
     Cooling equipment (including control panel) 13 1/3   1 Jan 2001
     Elevators 10   1 Jan 2001
     Exhaust fans 20   1 Jan 2001
     Fumigation equipment 10   1 Jan 2001
     Pal boxes 3   1 Jan 2001
     Plant water services 50   1 Jan 2001
     Roaster and dryer 10   1 Jan 2001
     Scales 20   1 Jan 2001
     Storage surge bins 20   1 Jan 2001
     Tipping unit 20   1 Jan 2001
     Transformers 40   1 Jan 2001
     Vibrating conveyors 10   1 Jan 2001
Sheep farming assets:      
    Crutching machines, portable type 10  *  1 Jan 2007
    Dipping and spraying assets for parasite control:      
        Jet spray system assets (including the race or handler dedicated to a jet spray system) 10  *  1 Jan 2007
        Mobile plunge dips 5  *  1 Jan 2007
    Feeders (including grain feeders, oat feeders and hay feeders) 15  *  1 Jan 2007
    Footbaths 10  *  1 Jan 2007
    Instruments for measuring wool fibre fineness, laser type 10  *  1 Jan 2007
    Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probes and monitors) 5  *  1 Jan 2007
    Sheep handling assets (including autodrafters, conveyors, cradles, crates, crutching trailers, elevators, ewe lifters, handlers, hydraulic lifts, rollover units, shearing tables, weigh crates and winches used to lift sheep) 15  *  1 Jan 2007
    Weigh bars, weigh indicators and weigh platforms 10  *  1 Jan 2007
    Yards, races, leadup systems and loading ramps:      
        Permanent type 40  *  1 Jan 2007
        Portable type 25  *  1 Jan 2007
    Woolshed assets:      
        Grinding machine for sharpening cutters 30  *  1 Jan 2007
        Shearing machines 30  *  1 Jan 2007
        Shearing or crutching handpieces 10  *  1 Jan 2007
        Wool bale movers 10  *  1 Jan 2007
        Woolpresses 20  *  1 Jan 2007
        Woolsheds and shearing sheds 50  *  1 Jan 2007
        Wool tables, steel type 20  *  1 Jan 2007
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
Nursery and floriculture production
(01110 to 01150)
Chemical spraying assets:      
     Generally (including broad acre trailed or linkage boom and utility) 10  *  1 Jul 2006
Environmental control assets:      
     Boilers (including piping) 20  *  1 Jul 2006
     Control systems 10  *  1 Jul 2006
     Evaporative coolers 10  *  1 Jul 2006
     Heating assets 10  *  1 Jul 2006
     Instruments (including sensors) 10  *  1 Jul 2006
     Retractable screens 8  *  1 Jul 2006
     Ventilation fans 5  *  1 Jul 2006
Fertigation system assets (incorporating control systems, pumps and tanks) 10  *  1 Jul 2006
General assets:      
     Bins and pallets 5  *  1 Jul 2006
     Fertiliser spreaders 10  *  1 Jul 2006
     Fumigation assets 5  *  1 Jul 2006
     Pasteurisation assets:      
         Pasteurisation rooms 20  *  1 Jul 2006
         Steam boilers 15  *  1 Jul 2006
     Racks 15  *  1 Jul 2006
     Ride on mowers 5  *  1 Jul 2006
     Refrigeration assets:      
         Insulation panels used in cool rooms 40  *  1 Jul 2006
         Refrigeration generally 10  *  1 Jul 2006
     Trailers 15  *  1 Jul 2006
     Trolleys 15  *  1 Jul 2006
     Weed mats 5  *  1 Jul 2006
Harvesting assets:      
     Bed lifters and diggers 10  *  1 Jul 2006
     Tree spades 15  *  1 Jul 2006
Packaging assets:      
     Deleafers 15  *  1 Jul 2006
     Bunching and bundling machines 15  *  1 Jul 2006
     Grading machines 15  *  1 Jul 2006
Planting assets:      
     Benches and tables 10  *  1 Jul 2006
     Conveyors 15  *  1 Jul 2006
     Dibblers and seeders 15  *  1 Jul 2006
     Hoppers 15  *  1 Jul 2006
     Pot, punnet and tray dispensers 12  *  1 Jul 2006
     Potting machines (including pot and bag fillers) 10  *  1 Jul 2006
     Soil elevators 10  *  1 Jul 2006
     Soil mixers 10  *  1 Jul 2006
     Transplanters (plugs and seedlings) 8  *  1 Jul 2006
     Tray and punnet fillers 10  *  1 Jul 2006
     Tray washers 15  *  1 Jul 2006
     Vermiculite dispensers and coverers 15  *  1 Jul 2006
Propagation assets:      
     Heated propagators 10  *  1 Jul 2006
     Seedling and punnet trays, reusable 3  *  1 Jul 2006
Turf growing assets:      
     Chemical spraying assets:      
         Generally (including broad acre trailed or linkage boom and utility) 10  *  1 Jul 2006
     Fertiliser spreaders 10  *  1 Jul 2006
     Field top makers 10  *  1 Jul 2006
     Land planes 25  *  1 Jul 2006
     Line planters 10  *  1 Jul 2006
     Mowers (including reel and rotary mowers) 10  *  1 Jul 2006
     Net layers 10  *  1 Jul 2006
     Power harrows 10  *  1 Jul 2006
     Roll layers 10  *  1 Jul 2006
     Soil aerators 10  *  1 Jul 2006
     Trailers 15  *  1 Jul 2006
     Turf harvesters (including pedestrian and tractor mounted harvesters) 10  *  1 Jul 2006
     Turf rollers 15  *  1 Jul 2006
     Turf seeders 15  *  1 Jul 2006
     Turf vacuums 10  *  1 Jul 2006
Poultry farming for breeding, eggs and meat
( 01710 to 01720 )
Animal housing structures (incorporating frame, walls, roof, insulation, doors, floors and lighting) 20  *  1 Jan 2007
Animal housing environmental control assets:      
        Control systems (excluding personal computers) 10  *  1 Jan 2007
        Curtains:      
            Baffles, brooders 10  *  1 Jan 2007
            Sidewalls 5  *  1 Jan 2007
            Tunnel inlets 10  *  1 Jan 2007
        Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10  *  1 Jan 2007
        Foggers 10  *  1 Jan 2007
        Heaters 15  *  1 Jan 2007
        Minimum vents (including cabling) 12  *  1 Jan 2007
        Sensors 4  *  1 Jan 2007
        Tunnel inlet panels 15  *  1 Jan 2007
        Ventilation fans:      
            Exhaust fans (tunnel, minivent) 12  *  1 Jan 2007
            Stirrer fans 15  *  1 Jan 2007
Cages (for egg layers) 20  *  1 Jan 2007
Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10  *  1 Jan 2007
Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15  *  1 Jan 2007
Egg conveyors (including drive units) 15  *  1 Jan 2007
Egg counters 15  *  1 Jan 2007
Egg elevators (including drive units) 15  *  1 Jan 2007
Egg grading and packing assets:    *  1 Jan 2007
Egg grader and packing systems (including box erectors, box sealers, candling machines; conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10  *  1 Jan 2007
        Pallet levellers (coil spring) 25  *  1 Jan 2007
        Palletisers 10  *  1 Jan 2007
        Trolley lifters 15  *  1 Jan 2007
Farm trolleys:      
        Chicken transport 10  *  1 Jan 2007
        Egg transport 10  *  1 Jan 2007
Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10  *  1 Jan 2007
Generators (emergency) 20  *  1 Jan 2007
Hanging cable systems (for feeders, drinkers and nest housing) 15  *  1 Jan 2007
Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15  *  1 Jan 2007
Manure conveyors (including drive units) 10  *  1 Jan 2007
Nest housing (including slatted walkways) 15  *  1 Jan 2007
Silos for feed:      
        Metal 20  *  1 Jan 2007
        Ancillary equipment:      
            Augers 10  *  1 Jan 2007
            Conveyors and elevators 15  *  1 Jan 2007
Winches 10  *  1 Jan 2007
Poultry hatcheries
( 01710 to 01720 )
Air handlers 20  *  1 Jan 2007
Boilers 20  *  1 Jan 2007
Candling equipment 20  *  1 Jan 2007
Chick counters 20  *  1 Jan 2007
Chilled water plants 20  *  1 Jan 2007
Control systems (excluding personal computers) 10  *  1 Jan 2007
Condensers/heat exchangers 10  *  1 Jan 2007
Conveyors 20  *  1 Jan 2007
Generators (emergency) 20  *  1 Jan 2007
Hatcher trolleys/dollies 10  *  1 Jan 2007
Hatcher baskets 10  *  1 Jan 2007
Hatchers (including integrated controller unit) 20  *  1 Jan 2007
Hatchery buildings (incorporating frames, walls, roof, insulation, doors, floors and lighting) 40  *  1 Jan 2007
Macerators 20  *  1 Jan 2007
Separators - chick and egg 20  *  1 Jan 2007
Setter trays 10  *  1 Jan 2007
Setter trolley unloaders 20  *  1 Jan 2007
Setter trolleys 10  *  1 Jan 2007
Setters/Incubators (including integrated controller unit) 20  *  1 Jan 2007
Stacker/Destacker systems 20  *  1 Jan 2007
Transfer machines - farm trolley to setter trolley 20  *  1 Jan 2007
Transfer machines - setter tray to hatcher basket 20  *  1 Jan 2007
Vaccinators 15  *  1 Jan 2007
Vacuum/auger systems (waste) 20  *  1 Jan 2007
Washing assets 20  *  1 Jan 2007
Forestry and logging
( 03010 to 03020 )
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
Aquaculture and fishing
( 02011 to 02039 and 04111 to 04199 )
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
ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION
MINING
( 06000 to 10900 )
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
Hydrometallurgy and Pyrometallurgy assets:      
     Adsorption process assets 20 * 1 Jul 2003
     Agglomeration (pelletizing) assets 25 * 1 Jul 2003
     Calcination process assets (including kilns) 25 * 1 Jul 2003
     Casting process assets for casting billets or ingots 30 * 1 Jul 2003
     Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003
     Cooling process assets (including cooling towers) 25 * 1 Jul 2003
     Counter current decantation (CCD) process assets 20 * 1 Jul 2003
     Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003
     Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003
     Filtration process assets 15 * 1 Jul 2003
     Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003
     Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003
     Ion exchange process assets 15 * 1 Jul 2003
     Leaching process assets:      
         Atmospheric 15 * 1 Jul 2003
         Generally 25 * 1 Jul 2003
         Pressure 25 * 1 Jul 2003
     Neutralisation process assets 20 * 1 Jul 2003
     Pots and ladles used for molten materials 30 * 1 Jul 2003
     Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003
     Pressure vessels 30 * 1 Jul 2003
     Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003
     Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003
     Smelting process assets (including furnaces) 25 * 1 Jul 2003
     Solution treatment and metal recovery assets 20 * 1 Jul 2003
     Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003
     Tailings stills 20 * 1 Jul 2003
Infrastructure support assets:      
     Compressors 15 * 1 Jul 2003
     Control systems and communication systems assets:      
         Generally 10 * 1 Jul 2003
         Instruments 10 * 1 Jul 2003
         Towers or other supporting structures 30 * 1 Jul 2003
     Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003
     Mineral treatment structure 40 * 1 Jul 2003
     Pipes and pipelines (including valves and fittings):      
         Generally 25 * 1 Jul 2003
         Slurry pipework within processing facility - (including slurry pipe to thickener) 10 * 1 Jan 2006
     Pumps:   * 1 Jul 2003
         Generally 20 * 1 Jul 2003
         Positive displacement pumps 15 * 1 Jul 2003
Materials handling assets:      
     Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003
     Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003
     Bucket elevators 25 * 1 Jul 2003
     Conveyors 25 * 1 Jul 2003
     Feeders:      
         Generally (including apron and belt) 20 * 1 Jul 2003
         Vibrating 15 * 1 Jul 2003
     Fuel storage tanks 30 * 1 Jul 2003
     Gas storage tanks and spheres 25 * 1 Jul 2003
     Grizzly bars and scalpers; 25 * 1 Jul 2003
     Overhead crane/gantry 30 * 1 Jul 2003
     Stack (chimney) 30 * 1 Jul 2003
     Stockpile assets:      
         Reclaim tunnel flow valves and activators 25 * 1 Jul 2003
         Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003
         Train loaders 30 * 1 Jul 2003
         Tripper/stacker and stacking conveyor systems 25 * 1 Jul 2003
         Tunnel vent and exhaust fans 15 * 1 Jul 2003
     Water recycling facility 20 * 1 Jul 2003
     Water storage tanks 30 * 1 Jul 2003
     Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004
Mineral dressing assets:      
     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 Water transport services (48100 to 48200) and (52110 to 52190)   * 1 Jul 2002
Railway infrastructure assets and rolling-stock - see Table A Rail transport (47100)   * 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, rigid- dump, 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
( 06000 )
Coal preparation assets:      
     Centrifuges 15 * 1 Jul 2003
     Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003
     Cyclones:      
         Dense medium, heavy medium 6 * 1 Jul 2003
         Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003
     Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003
     Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003
     Grizzly bars and scalpers 25 * 1 Jul 2003
     Jigs and heavy medium baths 25 * 1 Jul 2003
     Magnetic separators 20 * 1 Jul 2003
     Spirals 12 * 1 Jul 2003
     Thickening assets 25 * 1 Jul 2003
Infrastructure support assets:      
     Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003
     Coal preparation facility framework/structure 40 * 1 Jul 2003
     Compressors 15 * 1 Jul 2003
     Control systems and communication systems assets:      
         Generally 10 * 1 Jul 2003
         Instruments 10 * 1 Jul 2003
         Towers or other supporting structures 30 * 1 Jul 2003
     Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003
     Fuel storage tanks 30 * 1 Jul 2003
     Gas storage tanks 25 * 1 Jul 2003
     Overhead crane/gantry 30 * 1 Jul 2003
     Pipes and pipelines (including valves and fittings):      
         Generally 25 * 1 Jul 2003
         Slurry pipework within processing facility - - - (including slurry pipe to thickener) 10 * 1 Jan 2006
     Pumps:      
         Generally (including centrifugal pumps) 20 * 1 Jul 2003
         Positive displacement pumps 15 * 1 Jul 2003
     Train loaders 30 * 1 Jul 2003
     Tunnel vent or exhaust fans 15 * 1 Jul 2003
     Valves and other non pipe fittings 10 * 1 Jul 2003
     Water recycling facility 20 * 1 Jul 2003
     Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003
     Water storage tanks 30 * 1 Jul 2003
Materials handling assets:      
     Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003
     Bucket elevators 25 * 1 Jul 2003
     Conveyors 25 * 1 Jul 2003
     Feeders:      
         Generally (including apron and belt feeders) 20 * 1 Jul 2003
         Vibrating feeders 15 * 1 Jul 2003
     Stockpile spraying system 20 * 1 Jul 2003
     Stockpile stackers, reclaimers and stacker reclaimers:      
         Generally (including all machinery) 25 * 1 Jul 2003
         Reclaim tunnels 25 * 1 Jul 2003
         Tripper/stacker 25 * 1 Jul 2003
Oil and gas extraction
( 07000 )
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 (26110 to 26400)      
     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 (26110 to 26400)   * 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 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 Water transport services (48100 to 48200) and (52110 to 52190)   * 1 Jul 2002
Iron ore mining
( 08010 )
Infrastructure support assets:      
     Blowers, high pressure 15 * 1 Jan 2006
     Dust suppression/control equipment 15 * 1 Jan 2006
Materials handling assets:      
     Feeders:      
         Vibrating 10 * 1 Jan 2006
Mineral dressing assets:      
     Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006
     Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006
     Magnetic separation assets:      
         LIMS (low intensity magnetic separators) 20 * 1 Jan 2006
         WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006
     Screening assets 10 * 1 Jan 2006
Gold ore mining
( 08040 )
Gold ore processing assets:      
     Adsorption process assets 15 * 1 Jul 2004
     Carbon regeneration kilns 12 * 1 Jul 2004
     Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004
     Crushing assets:      
         Cone/gyratory crushers 20 * 1 Jul 2004
         Hydraulic rock breakers 12 * 1 Jul 2004
         Jaw crushers 20 * 1 Jul 2004
     Electrowinning/electrorefining assets 17 * 1 Jul 2004
     Elution columns 12 * 1 Jul 2004
     Elution storage tanks 17 * 1 Jul 2004
     Laboratory assets:      
         Atmospheric adsorption spectrometers 10 * 1 Jul 2004
         Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004
     Leaching process assets (including carbon in pulp - and carbon in leach processes) 15 * 1 Jul 2004
     Shaking tables 12 * 1 Jul 2004
     Smelting furnaces 15 * 1 Jul 2004
     Thickening assets 20 * 1 Jul 2004
Mineral sand mining
( 08050 )
Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003
Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003
Crushing assets (including drum scrubbers) 30 * 1 Jan 2003
Dredges 20 * 1 Jan 2003
Drying assets:      
     Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003
     Rotary dryer kilns 30 * 1 Jan 2003
Dust management assets:      
     Baghouse filters and extractors 30 * 1 Jan 2003
     Cyclones 15 * 1 Jan 2003
     Multiclones 20 * 1 Jan 2003
Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003
Filtration/Dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003
Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20 * 1 Jan 2003
Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003
Screening assets (including screens and trommels) 15 * 1 Jan 2003
Support assets:      
     Control systems 10 * 1 Jan 2003
     Pipes and pipelines (including valves and fittings):      
         Generally 20 * 1 Jan 2003
         Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006
     Pumps 20 * 1 Jan 2003
     Tanks:      
         Constant density and thickening 20 * 1 Jan 2003
         Generally (including acid leaching and water) 15 * 1 Jan 2003
Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003
Waste gas handling assets:      
     Afterburners 20 * 1 Jan 2003
     Cyclones 15 * 1 Jan 2003
     Electrostatic precipitators 30 * 1 Jan 2003
     Scrubbers and stacks 20 * 1 Jan 2003
Nickel ore mining
( 08060 )
Nickel ore processing assets:      
     Mineral treatment structure (including structures holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004
     Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004
Construction material mining
( 09110 to 09190 )
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 (06000 to 10900)   * 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
Petroleum exploration services
( 10112 )
Exploration assets used onshore:      
    Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15  *  1 Jan 2007
    Down hole geophysics units - truck mounted 12  *  1 Jan 2007
    Drill strings 4  *  1 Jan 2007
    Portable messing and sleeping huts 7  *  1 Jan 2007
Exploration assets used offshore:      
    Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20  *  1 Jan 2007
    Drill strings 3  *  1 Jan 2007
    Down hole geophysics units - skid mounted 10  *  1 Jan 2007
Seismic survey assets:      
    Airguns 5  *  1 Jan 2007
    Hydrophones 5  *  1 Jan 2007
Mineral exploration services
( 10122 )
Exploration assets:      
    Drill rigs:      
        Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10  *  1 Jan 2007
        Underground 5  *  1 Jan 2007
    Geophysical survey assets:      
        Airborne geophysical assets (including magnetometers, receivers and transmitters):      
            Aircraft integrated 10  *  1 Jan 2007
            Aircraft demountable 8  *  1 Jan 2007
        Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes):      
            Portable assets 5  *  1 Jan 2007
                Vehicle integrated assets 8  *  1 Jan 2007
        Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5  *  1 Jan 2007
            Portable ground geophysical assets (including electromagnetics, ground magnetics ground penetrating radars and radiometrics) 5  *  1 Jan 2007
    Seismic survey assets:      
        Cabling 3  *  1 Jan 2007
        Geophones 5  *  1 Jan 2007
        Global positioning systems 5  *  1 Jan 2007
        Processing systems 3  *  1 Jan 2007
        Recording systems 10  *  1 Jan 2007
        Vibration source assets:      
            Buggy mounted shear wave vibrators 10  *  1 Jan 2007
            Drilling rigs - shot hole 10  *  1 Jan 2007
            Ground impactors 4  *  1 Jan 2007
        Total stations (incorporating a theodolite) 5  *  1 Jan 2007
    Portable messing and sleeping huts 7  *  1 Jan 2007
ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION
MANUFACTURING
( 11110 to 25990 )
Meat and meat product manufacturing
( 11110 to 11130 )
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
Butchers' plant 20   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
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
Dairy product manufacturing
( 11310 to 11330 )
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
Fruit and vegetables manufacturing
( 11400 )
Fruit and vegetable canning plant 20   1 Jan 2001
Jam-making plant 20   1 Jan 2001
Grain mill and cereal product manufacturing
( 11610 to 11620 )
Flour-milling plant:      
     Bins (wooden) 33 1/3   1 Jan 2001
     General plant 13 1/3   1 Jan 2001
     Silos, concrete 50 * 1 Jan 2004
     Silos, galvanised 30 * 1 Jan 2004
     Silos, steel 40 * 1 Jan 2004
Linseed oil manufacturing plant 13 1/3   1 Jan 2001
Pasta manufacturing and related freezing equipment 10   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
Rice milling plant 13 1/3   1 Jan 2001
Bakery product manufacturing
( 11710 to 11740 )
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
Sugar and confectionery manufacturing
( 11810 to 11820 )
Confectioners' machinery 20   1 Jan 2001
Sugar mills 13 1/3   1 Jan 2001
Beverage manufacturing
( 12110 to 12140 )
Aerated water plant 13 1/3   1 Jan 2001
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
Distillery plant (brandy etc) 13 1/3   1 Jan 2001
Wine-making machinery 20   1 Jan 2001
Cigarette and and tobacco manufacturing
( 12200 )
Cigarette paper cutting and folding plant 10   1 Jan 2001
Tobacco kilns 20   1 Jan 2001
Textile, leather, clothing and footwear manufacturing
( 13110 to 13520 )
Boot and shoe-making machinery:      
     Machinery and general plant 13 1/3   1 Jan 2001
     Moulds for plastic heels 3   1 Jan 2001
     Vulcanising moulds 5   1 Jan 2001
Clothing and millinery manufacturing plant:      
     Hat manufacturing plant and machinery 13 1/3   1 Jan 2001
     Sewing machines 10   1 Jan 2001
     General plant 20   1 Jan 2001
Cotton manufacturers' machinery:      
     Conveyors 10   1 Jan 2001
     Engines, gas 20   1 Jan 2001
     Gas producer plant 13 1/3   1 Jan 2001
     Gins 10   1 Jan 2001
Flock manufacturing plant:      
     General plant 20   1 Jan 2001
     Carding machines 13 1/3   1 Jan 2001
Knitting machines 13 1/3   1 Jan 2001
Rope and twine manufacturers' plant 20   1 Jan 2001
Tanners' plant:      
     General plant 20   1 Jan 2001
     Modern plant used in 'wet' process 13 1/3   1 Jan 2001
Weaving machinery (silk and cotton) 13 1/3   1 Jan 2001
Wool dumping machinery 13 1/3   1 Jan 2001
Wool scouring machinery 16 2/3   1 Jan 2001
Woollen manufacturers' machinery 16 2/3   1 Jan 2001
Log sawmilling and timber dressing
( 14110 to 14130 )
Saw milling equipment:      
     Dry or planner mill plant:      
         Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001
         Stacker 15 * 1 Jan 2001
         Tray sorter 15 * 1 Jan 2001
     Green mill plant:      
         Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001
         Heating plant (includes storage bins/silos) 15 * 1 Jan 2001
         Kiln drying plant:      
             Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001
             Timber drying kilns and reconditioners 15 * 1 Jan 2001
         Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001
         Sorter and trimming line plant:      
             Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001
             Stackers 15 * 1 Jan 2001
             Vertical bin sorters 15 * 1 Jan 2001
         Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001
         Log, lumber and waste transfer equipment 15 * 1 Jan 2001
         Log yard equipment:      
             Fixed and mobile cranes 12 * 1 Jan 2001
             Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001
             Watering systems 15 * 1 Jan 2001
         Miscellaneous plant:      
             Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001
             Moisture meters 3 * 1 Jan 2001
             Saw and knife sharpening equipment 10 * 1 Jan 2001
             Walkways 15 * 1 Jan 2001
         Waste processing equipment:      
             Bins - waste, chip and fuel 15 * 1 Jan 2001
             Chippers, shakers/screens and hoggers 10 * 1 Jan 2001
Plywood and veneer manufacturing
( 14930 )
Debarking assets 15 * 1 Jan 2005
Dry clipping assets 25 * 1 Jan 2005
Heating unit assets 20 * 1 Jan 2005
Glue mixing assets 25 * 1 Jan 2005
Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25 * 1 Jan 2005
Log conditioning, heating and steaming assets 25 * 1 Jan 2005
Log sizing assets 20 * 1 Jan 2005
Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment)      
Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005
Packaging assets 20 * 1 Jan 2005
Presses 25 * 1 Jan 2005
Sanding and finishing assets 25 * 1 Jan 2005
Sharpening assets 30 * 1 Jan 2005
Trimming and sawing assets 25 * 1 Jan 2005
Veneer composing, jointing and splicing assets 20 * 1 Jan 2005
Veneer dryers 25 * 1 Jan 2005
Veneer patching and grading assets 20 * 1 Jan 2005
Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005
Veneer reconditioning assets 25 * 1 Jan 2005
Veneer sorting assets 20 * 1 Jan 2005
Wet clipping assets 25 * 1 Jan 2005
Reconstituted wood product manufacturing
( 14940 )
Board coolers 25 * 1 Jan 2005
Board curing assets 20 * 1 Jan 2005
Board storage assets 25 * 1 Jan 2005
Chipping, milling and flaking assets 15 * 1 Jan 2005
Debarking assets 15 * 1 Jan 2005
Driers 15 * 1 Jan 2005
Fibre sifters 15 * 1 Jan 2005
Flake and fibre storage assets 25 * 1 Jan 2005
Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005
Heat plant and boiler assets 25 * 1 Jan 2005
Lamination assets 15 * 1 Jan 2005
Log conditioning, heating and steaming assets 25 * 1 Jan 2005
Log sizing assets 20 * 1 Jan 2005
Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment)      
Magnetic separators 25 * 1 Jan 2005
Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005
Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005
Packaging assets 20 * 1 Jan 2005
Presses (including pre-press, hot and cold presses) 25 * 1 Jan 2005
Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005
Refiner assets 20 * 1 Jan 2005
Sanding and finishing assets 25 * 1 Jan 2005
Trimming and sawing assets 25 * 1 Jan 2005
Ventilation and dust extraction assets 15 * 1 Jan 2005
Woodchip screening and washing assets 15 * 1 Jan 2005
Other wood product manufacturing
( 14910 to 14990 )
Clothes peg manufacturing plant (wood) 13 1/3   1 Jan 2001
Case-making plant 13 1/3   1 Jan 2001
Cork manufacturers' plant 10   1 Jan 2001
Frame (picture) manufacturing plant 13 1/3   1 Jan 2001
Joinery plant 13 1/3   1 Jan 2001
Moulding machinery (wood) 13 1/3   1 Jan 2001
Wood working plant 13 1/3   1 Jan 2001
Pulp, paper and converted paper product manufacturing
( 15100 to 15290 )
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 (26110 to 26400)   * 1 Jan 2002
         Sensors:      
             Specialised 8 * 1 Jan 2002
             Standard 15 * 1 Jan 2002
     Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) 15 * 1 Jan 2002
     Paper machine assets:      
         Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002
         Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002
         Size press 15 * 1 Jan 2002
         Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002
     Pulp process assets:      
         Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002
         Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002
     Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002
     Tanks 20 * 1 Jan 2002
     Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002
Paper stationery manufacturing
( 15230 )
Stationers' manufacturing plant 13 1/3   1 Jan 2001
Printing
( 16110 )
Commercial printing assets:      
     Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006
     Flexographic printing assets:      
         Ancillary assets:      
             Anilox roll cleaning machines 15  *  1 Jul 2006
             Anilox trolley tugs 10  *  1 Jul 2006
             Ink dispensing systems 10  *  1 Jul 2006
             Sleeves 2  *  1 Jul 2006
             Sleeve mounting machines 10  *  1 Jul 2006
         Printing assets:      
             Die cutters, flexo/folder/gluers (see Pulp, paper and converted paper product manufacturing (15100 to 15290), Box and carton making converting assets)      
             Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 1/2  *  1 Jul 2006
     Offset lithography printing presses:      
         Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006
         Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006
     Post-press (finishing) trade services assets - see Table A Printing support services (16120)      
     Pre-press trade services assets - see Table A - - Printing support services(16120)      
     Quality control assets:      
         Automatic web inspection systems 6  *  1 Jul 2006
         Gas Chromatograph ('GC') testers 8  *  1 Jul 2006
         Others (including densitometers, plate readers and spectrophotometers) 5  *  1 Jul 2006
     Screen printing assets:      
         Ancillary assets:      
             Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006
             Drying racks 20 * 1 Jan 2006
             Emulsion coaters 10 * 1 Jan 2006
             Exposure lights 5 * I Jul 2005
             Screen frames 10 * 1 Jan 2006
             Sign cutting machines 5 * 1 Jan 2006
             Squeegee cutters 10 * 1 Jan 2006
             Vacuum frames 20 * 1 Jan 2006
         Press assets:      
             Heat presses used in sublimation finishing 25 * 1 Jan 2006
             Pen and pad print machines 20 * 1 Jan 2006
             Screen printing presses:      
                 Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006
                 Cylinder presses 15 * 1 Jan 2006
                 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006
         Screen reclamation assets:      
             Screen cleaning bays 10 * 1 Jan 2006
             Screen washers (automatic) 6 * 1 Jan 2006
             Water blasters 4 * 1 Jan 2006
     Support assets:      
         Afterburners 10 * 1 Jan 2006
        Dust/waste extraction systems:      
            Compactors 12 ½  *  1 Jan 2007
            Ducting 15  *  1 Jan 2007
            Vacuum pumps 6  *  1 Jan 2007
Newspaper printing or publishing
( 16110 )-
Newspaper printing assets:      
    Ancillary assets:      
        Automated guided vehicles (including laser guided vehicles - LGV's - and track mounted automated vehicles) 10  *  1 Jan 2007
        Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15  *  1 Jan 2007
        Ink pumps (mechanical) 6  *  1 Jan 2007
    Buffering/print line storage assets:      
        Storage devices (including discs, rolls, spools and associated mountings) 15  *  1 Jan 2007
        Unwinders and winders (including single, double and triple stations and buffer docking stations) 15  *  1 Jan 2007
    Newspaper wrapping machines - see Table A, Other store base retailing (42100 to 42799))      
    Offset lithography printing presses:      
        Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15  *  1 Jan 2007
        Non-heatset ('coldset') webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15  *  1 Jan 2007
    Post-press (finishing) trade services assets - see Table A Printing support services (16120)      
    Pre-press trade services assets - see Table A Printing support services(16120)      
    Quality control assets - see Table A Printing assets (16120)      
    Reel processing, storage and transport assets:      
        Conveyors 12 ½  *  1 Jan 2007
        Racks 20  *  1 Jan 2007
        Reel trolleys (incorporating controls and drive chains) 15  *  1 Jan 2007
        Shredders 15  *  1 Jan 2007
        Stripping machines 15  *  1 Jan 2007
    Support assets - see Table A Printing assets (16120)
Printing support services
( 16120 )
Post-press (finishing) trade services assets:      
     Addressing and mailing assets:      
         Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006
         Inkjet addressing printers 5 * 1 Jan 2006
     Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006
     Banding and tying machines 12 ½ * 1 Jan 2006
     Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006
     Binding assets:      
         Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006
         Perfect binders standalone 10 * 1 Jan 2006
         Stitchers:      
             Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006
             Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006
     Casemakers 10 * 1 Jan 2006
     Collators 15 * 1 Jan 2006
     Die cutters 15 * 1 Jan 2006
     Drilling units 10 * 1 Jan 2006
     Foil stamping machines 10 * 1 Jan 2006
     Folders 12 ½ * 1 Jan 2006
     Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006
     Laminators 10 * 1 Jan 2006
     Mail inserters 5 * 1 Jan 2006
    Newspaper mailroom assets:      
        Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½  *  1 Jan 2007
        Inserters and inserting systems (incorporating feeders and feeder chains) 10  *  1 Jan 2007
        Stackers 15  *  1 Jan 2007
        Trimmers (including rotary and scissor action trimmers) 15  *  1 Jan 2007
     Perforators 10 * 1 Jan 2006
     Sewing machines 15 * 1 Jan 2006
     Three knife trimmers 15 * 1 Jan 2006
Pre-press trade services assets:      
     Conventional flexographic plate making assets (including combination units, dryers, post-exposure units, ultra-violet (UV) light exposure units and washout units) 7 * 1 Jan 2006
     Film and plate processors 6 * 1 Jan 2006
     Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006
     Platesetters:      
         Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct-to-plate flexographic platesetters (Computer Digital Imagers) 5 * 1 Jan 2006
         Film image platesetters (imagesetters) 7 * 1 Jan 2006
    Plate punch benders:      
        Automatic (optical) 5  *  1 Jan 2007
        Manual 10  *  1 Jan 2007
     Plotters 5 * 1 Jan 2006
     Proofers:      
         Analogue film or photographic proofers 7 * 1 Jan 2006
         Digital and ink-jet proofers 5 * 1 Jan 2006
     Scanners:      
         Drum 10 * 1 Jan 2006
         Flatbed 5 * 1 Jan 2006
Petroleum refining
( 17010 )
Oil refinery assets:      
     Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002
     Assets used in sulphur recovery:      
         Generally 15 * 1 Jul 2002
         Sulphur pit 10 * 1 Jul 2002
     Assets used in other processes:      
         Air compressor 30 * 1 Jul 2002
         Catalyst regenerator 20 * 1 Jul 2002
         Chemical injection system 5 * 1 Jul 2002
         Coke drum 20 * 1 Jul 2002
         Distillation column 30 * 1 Jul 2002
         Drum:      
             Generally 20 * 1 Jul 2002
             Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002
         Electric desalter 25 * 1 Jul 2002
         Expansion turbine 25 * 1 Jul 2002
         Fan/Blower 30 * 1 Jul 2002
         Filter/Coalescer:      
             Generally 25 * 1 Jul 2002
             Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002
         Flare stack 25 * 1 Jul 2002
         Flare tip 5 * 1 Jul 2002
         Fractionating column 30 * 1 Jul 2002
         Furnace:      
             Generally 25 * 1 Jul 2002
             Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002
         Gas absorber:      
             Generally 25 * 1 Jul 2002
             Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002
         Gas adsorber 25 * 1 Jul 2002
         Heat exchanger:      
             Generally 25 * 1 Jul 2002
             Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002
         Jet ejector 20 * 1 Jul 2002
         Liquid extraction column:      
             Generally 25 * 1 Jul 2002
             Used in amine treating 20 * 1 Jul 2002
         Piping 30 * 1 Jul 2002
         Process gas compressor 30 * 1 Jul 2002
         Pump:      
             Generally 25 * 1 Jul 2002
             Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002
         Reactor 25 * 1 Jul 2002
         Rotary filter 20 * 1 Jul 2002
         Scrubber 25 * 1 Jul 2002
         Side stream stripper 25 * 1 Jul 2002
         Storage tank:      
             Generally 25 * 1 Jul 2002
             Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002
         Stripper:      
             Generally 25 * 1 Jul 2002
             Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002
     Bunds (other than formed with earth) 100   1 Jan 2001
     Control systems assets (excluding computers) 10 * 1 Jul 2002
     Effluent separators (concrete) 40   1 Jan 2001
     Laboratory equipment 20   1 Jan 2001
Basic chemical and chemical product manufacturing
( 18110 to 18130 )
Chemical manufacturing plant:      
     General plant 13 1/3   1 Jan 2001
     Organic peroxides explosion (cell block) 20   1 Jan 2001
Eucalyptus oil plant:      
     Stills (coolers) 40   1 Jan 2001
     Tanks 40   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
Pharmaceutical and medicinal product manufacturing
( 18410 )
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
Cleaning compound and toiletry preparation manufacturing
( 18510 to 18520 )
Boot and shoe polish manufacturing plant 13 1/3   1 Jan 2001
Other basic chemical product manufacturing
( 18910 to 18990 )
Explosive manufacturing and chemical plant 13 1/3   1 Jan 2001
Polymer product and rubber product manufacturing
( 19110 to 19200 )
Clothes peg manufacturing plant (plastic) 13 1/3   1 Jan 2001
Gelatine and glue manufacturing plant 13 1/3   1 Jan 2001
Ink factory plant 20   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
Rubber manufacturers' plant:      
     Moulds 5   1 Jan 2001
     Process plant 13 1/3   1 Jan 2001
Non      metallic mineral product manufacturing
( 20100 to 20900 )
Brick-making plant:      
     Automatic handling equipment 10   1 Jan 2001
     Brick kilns and pre kilns 13 1/3   1 Jan 2001
     Cement brick plant 13 1/3   1 Jan 2001
     Dryers 13 1/3   1 Jan 2001
     General plant 10   1 Jan 2001
Cement-making plant:      
     General plant (eg rotary mixing machines) 13 1/3   1 Jan 2001
     Silos:      
         Concrete, generally 50 * 1 Jan 2004
         Concrete (used for gypsum or wet slag, or at port facilities) 40 * 1 Jan 2004
         Steel, generally 30 * 1 Jan 2004
         Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004
Concrete pipe manufacturing plant 13 1/3   1 Jan 2001
Glass bottle manufacturing plant 13 1/3   1 Jan 2001
Monumental masons' plant 13 1/3   1 Jan 2001
Plaster manufacturing plant 8   1 Jan 2001
Pottery plant 20   1 Jan 2001
Slate works plant 20   1 Jan 2001
Tile manufacturing plant (cement and concrete):      
     General plant 10   1 Jan 2001
     Pallets (aluminium used in extrusion process) 5   1 Jan 2001
Metal product manufacturing
( 21100 to 21390 )
Designs used in connection with stamping decorative steel and iron work 40   1 Jan 2001
Foundry plant:      
     Converters 10   1 Jan 2001
     Furnaces 10   1 Jan 2001
     Laboratory 20   1 Jan 2001
     Ladles 10   1 Jan 2001
     Loose tools 5   1 Jan 2001
     Machine tools 20   1 Jan 2001
     Machinery and plant 20   1 Jan 2001
     Moulding boxes 10   1 Jan 2001
     Patterns 40   1 Jan 2001
     Plant and tools (excluding furnaces, converter and ladles) 13 1/3   1 Jan 2001
     Rolling mill engines 13 1/3   1 Jan 2001
Iron and steel industry:      
     Granulators 13 1/3   1 Jan 2001
     Slag pots 3   1 Jan 2001
Metal crushing plant (core fragmentised) 13 1/3   1 Jan 2001
Metal forming plant:      
     Dies and tooling 4 ½   1 Jan 2001
     Roll forming dies 10   1 Jan 2001
     Strip roll forming machines 20   1 Jan 2001
Nail manufacturing plant 20   1 Jan 2001
Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900)     1 Jul 2003
Saw-making plant 20   1 Jan 2001
Spring manufacturers' plant:      
     Cooling furnaces 10   1 Jan 2001
     Power presses, rotary cambering, scale testing and scragging machines 20   1 Jan 2001
Stamping blocks (used for designs of decorative steel and iron work) 20   1 Jan 2001
Tank manufacturing plant 20   1 Jan 2001
Tinsmiths' plant 20   1 Jan 2001
Alumina production
( 21310 )
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
( 21320 )
Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003
Anode (green) pasting assets:      
     Crushing assets 30 * 1 Jan 2003
     Mixing and forming assets 15 * 1 Jan 2003
     Screening assets 15 * 1 Jan 2003
Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003
Compressors 20 * 1 Jan 2003
Control systems assets 10 * 1 Jan 2003
Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003
Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003
Materials handling assets:      
     Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003
     Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003
Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003
Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003
Pumps 20 * 1 Jan 2003
Steam raising and electrical infrastructure assets:      
     Generally (including switchgear and transformers) 30 * 1 Jan 2003
     Rectiformers 20 * 1 Jan 2003
Non      ferrous metal casting
( 21410 )
Metal casting assets (non-ferrous eg aluminium, brass and magnesium):      
     Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004
     Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004
     Die tools (moulds used for casting) 4 * 1 Jan 2004
     Heating assets:      
         Degassing assets 5 * 1 Jan 2004
         Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004
         Heat treatment baskets 5 * 1 Jan 2004
         Heat treatment ovens 20 * 1 Jan 2004
         Ingot pre-heaters 20 * 1 Jan 2004
         Quenching tanks 20 * 1 Jan 2004
     Machining/finishing assets:      
         Blast machines (including shot, sand, bead) 20 * 1 Jan 2004
         CNC lathes 10 * 1 Jan 2004
         CNC machining centres 10 * 1 Jan 2004
         CNC milling machines 10 * 1 Jan 2004
         Drilling machines 15 * 1 Jan 2004
         Linishing belt machines 10 * 1 Jan 2004
         Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004
         Trim tools used in trim press machines 4 * 1 Jan 2004
         Vibrating machines (including rumbling and knock out machines 10 * 1 Jan 2004
     Materials handling conveyors 10 * 1 Jan 2004
     Molten metal transfer ladles 3 * 1 Jan 2004
     Paint line conveyors 15 * 1 Jan 2004
     Robots 10 * 1 Jan 2004
     Sand casting assets:      
         Core boxes 4 * 1 Jan 2004
         Core making machines (core blowers) 15 * 1 Jan 2004
         Gas generators for sand curing 15 * 1 Jan 2004
     Testing assets:      
         Co-ordinate measurement machines 10 * 1 Jan 2004
         Leak and pressure testing machines 4 * 1 Jan 2004
         Spectrometers 10 * 1 Jan 2004
         X-ray machines 15 * 1 Jan 2004
Motor vehicle and motor vehicle part manufacturing
( 23110 to 23190 )
For metal casting assets see determinations for Non-ferrous metal casting (21420)      
Motor vehicle manufacturing plant:      
     Basic machinery 10   1 Jan 2001
     Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3   1 Jan 2001
Piston ring manufacturing plant:      
     Engineering works plant 20   1 Jan 2001
     Motors 20   1 Jan 2001
     Overhead gear, equipment, belting, etc 20   1 Jan 2001
     Precision machines 13 1/3   1 Jan 2001
Other transport equipment manufacturing
( 23910 to 23990 )
Motor cycle building plant 10   1 Jan 2001
Photographic, optical and ophthalmic equipment manufacturing
( 24110 )
Optical lens grinding and contact lens manufacturing:      
     CNC milling machines 7 * 1 Jul 2004
     Combined surface generators and grinders and finers 10 * 1 Jul 2004
     Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004
     Finers 10 * 1 Jul 2004
     Finishing blockers 8 * 1 Jul 2004
     Frame tracers 5 * 1 Jul 2004
     Lap tools 10 * 1 Jul 2004
     Layout blockers 8 * 1 Jul 2004
     Lens coating machines 10 * 1 Jul 2004
     Lens curing and drying ovens 10 * 1 Jul 2004
     Lens edgers 7 * 1 Jul 2004
     Lens tinting machines 8 * 1 Jul 2004
     Lensmeters:      
         Manual 10 * 1 Jul 2004
         Automated 5 * 1 Jul 2004
     Polishers 10 * 1 Jul 2004
     Protective lacquering or surface saver taping machines 9 * 1 Jul 2004
     Surface generators and grinders 10 * 1 Jul 2004
     Surface lathes 8 * 1 Jul 2004
Other professional and scientific equipment manufacturing n.e.c . ( 24190 )
Watchmakers' plant 10   1 Jan 2001
Furniture and other manufacturing
( 25110 to 25990 )
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
ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION
ELECTRICITY, GAS, WATER AND WASTE SERVICES
( 26110 to 29220 )
Electricity supply
( 26110 to 26400 )
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 1/2 * 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 ownstream delivery pipelines) 30 * 1 Jan 2002
         Solid fuels:      
             Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002
             Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002
             On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002
             On-site storage silos, concrete or steel 30 * 1 Jan 2002
             Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002
     Power generators:      
         Co-generation:      
             Condensing and feed heating assets 30 * 1 Jan 2002
             Control and monitoring system 15 * 1 Jan 2002
             Emergency power supply assets (including batteries and uninterruptible power supply 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 uninterruptible 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 uninterruptible 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 uninterruptible 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 uninterruptible 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 uninterruptible 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 1/2 * 1 Jan 2002
     Power transformers 40 * 1 Jan 2002
     Transmission lines (incorporating conductors, insulators and towers) 47 1/2 * 1 Jan 2002
     Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002
Gas supply
( 27000 )
Gas distribution:      
     Control systems (excluding computers) 10 * 1 Jul 2002
     Gas meter 15 * 1 Jul 2002
     Low pressure (LP) gas storage holder 40 * # 1 Jul 2002
     Pigging device 5 * 1 Jul 2002
     Pipeline (including high, medium or low pressure trunk, primary or secondary mains or services):      
         Generally 50 * # 1 Jul 2002
         PVC pipeline 30 * # 1 Jul 2002
     Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 * # 1 Jul 2002
Gas transmission:      
     Compressor gas turbine (GT) driver 20 * 1 Jul 2002
     Compressor station assets 30 * # 1 Jul 2002
     Control systems (excluding computers) 10 * 1 Jul 2002
     Gas meter 15 * 1 Jul 2002
     Gas pipeline LNG station assets 30 * # 1 Jul 2002
     Pigging device 5 * 1 Jul 2002
     Pipeline - transmission, spur or lateral 50 * # 1 Jul 2002
     Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 * # 1 Jul 2002
     Underground gas storage asset 40 * # 1 Jul 2002
Irrigation water providers
( 28110 )
Channel regulators 80 * 1 Jan 2005
Cranes (including gantries) 40 * 1 Jan 2005
Dams and weirs (incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005
Drain inlet 50 * 1 Jan 2005
Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005
Escapes 50 * 1 Jan 2005
Flow meters 20 * 1 Jan 2005
Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator:      
     Concrete 50 * 1 Jan 2005
     Earth 80 * 1 Jan 2005
Measurement flumes 50 * 1 Jan 2005
Metered outlets:      
     Electronic 40 * 1 Jan 2005
     Mechanical 50 * 1 Jan 2005
     Piped 40 * 1 Jan 2005
Offtakes 80 * 1 Jan 2005
Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005
Pump inlets 50 * 1 Jan 2005
Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005
Reservoirs and tanks 80 * 1 Jan 2005
Valves 40 * 1 Jan 2005
Water supply
( 28110 )
Aerators and blowers 20 * 1 Jan 2005
Cathodic protection systems 20 * 1 Jan 2005
Chemical dosing pumps 25 * 1 Jan 2005
Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005
Pressure reducing valves 25 * 1 Jan 2005
Valves (excluding pressure reducing valves) 30 * 1 Jan 2005
Raw water storage and supply assets:      
     Bores 30 * 1 Jan 2005
     Dams and weirs 100 * 1 Jan 2005
     Dam or weir intake structures 100 * 1 Jan 2005
Water treatment assets:      
     Balance tanks 80 * 1 Jan 2005
     Bore water treatment assets:      
         Aerators and blowers 20 * 1 Jan 2005
         Lime silos 50 * 1 Jan 2005
         Batching tanks 80 * 1 Jan 2005
         Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005
         Reactors 25 * 1 Jan 2005
         Filtration tanks 80 * 1 Jan 2005
         Backwash pumps 25 * 1 Jan 2005
         Clear water tanks 80 * 1 Jan 2005
         Sludge thickeners 50 * 1 Jan 2005
         Drying beds 50 * 1 Jan 2005
     Chemical blowers 15 * 1 Jan 2005
     Chemical dosing systems 15 * 1 Jan 2005
     Chemical feeders and hoppers 25 * 1 Jan 2005
     Chemical mixers and blenders 25 * 1 Jan 2005
     Chemical storage tanks 30 * 1 Jan 2005
     Clarifiers (incorporating scrapers) 80 * 1 Jan 2005
     Clear water tanks 80 * 1 Jan 2005
     Dissolved air flotation systems 25 * 1 Jan 2005
     Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005
     Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005
     Inline mixers 15 * 1 Jan 2005
     Pen-stops 25 * 1 Jan 2005
     Raw water inlet screening systems 25 * 1 Jan 2005
     Sludge treatment lagoons 50 * 1 Jan 2005
     Wash water holding tanks 80 * 1 Jan 2005
Water mains: Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005
Water supply pumping station detention tanks 80 * 1 Jan 2005
Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005
Service connections:      
     Water meters 20 * 1 Jan 2005
Water supply control systems assets:      
     Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005
     Chlorine analysers, mini labs, PH meters, turbidity analysers and meters 7 * 1 Jan 2005
     Flow meters 20 * 1 Jan 2005
     Pressure sensors, transmitters and meters 10 * 1 Jan 2005
     Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005
     Variable speed drives 15 * 1 Jan 2005
Sewerage and drainage services
( 28120 )
Chemical dosing pumps 25 * 1 Jan 2005
Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005
Sewage service connection assets:      
     Low pressure pumps 25 * 1 Jan 2005
     Vacuum pumps 25 * 1 Jan 2005
Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005
Pressure reducing valves 25 * 1 Jan 2005
Valves (excluding pressure reducing valves) 30 * 1 Jan 2005
Sewage pump station assets:      
     Detention tanks 80 * 1 Jan 2005
     Overflow screens 25 * 1 Jan 2005
Sewage treatment assets:      
     Air filtration systems 20 * 1 Jan 2005
     Air scrubbers 10 * 1 Jan 2005
     Chemical blowers 15 * 1 Jan 2005
     Chemical feeders and hoppers 25 * 1 Jan 2005
     Chemical mixers and blenders 25 * 1 Jan 2005
     Chemical storage tanks 30 * 1 Jan 2005
     Pen-stops 25 * 1 Jan 2005
     Water storage tanks 80 * 1 Jan 2005
     Screenings removal assets 25 * 1 Jan 2005
     Grit removal assets 25 * 1 Jan 2005
     Primary treatment assets:      
         Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005
         Primary sedimentation lagoons 50 * 1 Jan 2005
         Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005
         Scum collection and transfer systems 25 * 1 Jan 2005
     Secondary treatment assets:      
         Biological nutrient removal (BNR) assets:      
             Aerators and blowers 20 * 1 Jan 2005
             BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005
             Mixers 25 * 1 Jan 2005
         Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005
         Secondary treatment lagoons 50 * 1 Jan 2005
         Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005
         Sequenced batch reactors 80 * 1 Jan 2005
         Sludge aerators and blowers 80 * 1 Jan 2005
     Tertiary treatment assets:      
         Backwash air blowers 20 * 1 Jan 2005
         Chlorine contact tanks 80 * 1 Jan 2005
         Filtration tanks 80 * 1 Jan 2005
         Reverse osmosis assets:      
             Fine screening systems 15 * 1 Jan 2005
             Micro filtration units 15 * 1 Jan 2005
             Reverse osmosis membrane filtration units 10 * 1 Jan 2005
         UV disinfectors 25 * 1 Jan 2005
     Sludge processing assets:      
         Anaerobic digesters 80 * 1 Jan 2005
         Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005
         Anaerobic digester heating systems 25 * 1 Jan 2005
         Bio-filters 80 * 1 Jan 2005
         Dissolved air flotation systems 25 * 1 Jan 2005
         Lime disinfection dosing units 25 * 1 Jan 2005
         Sludge dewatering assets:      
             Belt presses 15 * 1 Jan 2005
             Centrifuges 20 * 1 Jan 2005
             Screw conveyors 25 * 1 Jan 2005
             Screw presses 20 * 1 Jan 2005
             Sludge driers 20 * 1 Jan 2005
         Sludge heating units 20 * 1 Jan 2005
         Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005
Methane gas and cogeneration assets (see Electricity supply, 26100 and Gas supply, 27100)      
Dams:      
     Lined earth dams 100 * 1 Jan 2005
     Dam covers 20 * 1 Jan 2005
Effluent outfalls:      
     Shoreline ocean 100 * 1 Jan 2005
     Extended ocean 100 * 1 Jan 2005
     River or estuary 100 * 1 Jan 2005
Sewerage control systems assets:      
     Chlorine residual analysers and PH meters 7 * 1 Jan 2005
     Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005
     Flow meters 20 * 1 Jan 2005
     Telemetry (including modems and remote transfer - units) 10 * 1 Jan 2005
     Variable speed drives 15 * 1 Jan 2005
Waste disposal services
( 29110 )
Garbage compactor trucks (including the compactor) 10 * 1 Jan 2005
ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION
CONSTRUCTION
( 30110 to 32909 )
Backhoe loaders 9 * 1 Jul 2002
Bending machines (bar, angle or rod) 10   1 Jan 2001
Brick elevators (portable) 5   1 Jan 2001
Chain blocks, rod shears, jacks, etc 13 1/3   1 Jan 2001
Compactors 12 * 1 Jul 2002
Compressors (mobile) 12 * 1 Jul 2002
Concreting plant:      
     Batching plant:      
         Portable and demountable 6 2/3   1 Jan 2001
         Static 13 1/3   1 Jan 2001
     Buggies or dumpers (motorised) 5   1 Jan 2001
     Hoppers, skips and hoist buckets 10   1 Jan 2001
     Immersion vibrators 4   1 Jan 2001
     Mobile concrete pumping units 6 2/3   1 Jan 2001
     Monorails 5   1 Jan 2001
     Steel formwork, beams and props 10   1 Jan 2001
     Trowelling machines 4   1 Jan 2001
     Vibrating screeders 4   1 Jan 2001
Cranes (mobile):      
     Light and medium 15 * 1 Jul 2002
     Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002
     Tower and hoists 10   1 Jan 2001
Dozers/Front end loaders 9 * 1 Jul 2002
Forklifts 11 * 1 Jul 2002
Grinding and milling machines 3   1 Jan 2001
Hydraulic excavators 10 * 1 Jul 2002
Levels, dumpy, etc 13 1/3   1 Jan 2001
Lift slab equipment 5   1 Jan 2001
Mini excavators 8 * 1 Jul 2002
Motor graders 10 * 1 Jul 2002
Pavers 12   1 Jul 2002
Profilers 10 * 1 Jul 2002
Pumps 10   1 Jan 2001
Road rollers 15 * 1 Jul 2002
Saw benches (portable) 13 1/3   1 Jan 2001
Scrapers 8 * 1 Jul 2002
Skid steer loaders 7 * 1 Jul 2002
Stabiliser recyclers 12 * 1 Jul 2002
Telescopic handlers 10 * 1 Jul 2002
Tool carriers 10 * 1 Jul 2002
Track loaders 9   1 Jul 2002
Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased)      
Welding units (portable):      
     Light type 6 2/3   1 Jan 2001
     Medium and other types 10   1 Jan 2001
Wheel loaders 8 * 1 Jul 2002
Winches 13 1/3   1 Jan 2001
ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION
WHOLESALE TRADE
( 33110 to 38000 )
Wool wholesaling
(33110)
Wool presses 20  *  1 Jul 2006
Mineral, metal and chemical wholesaling
( 33210 to 33230 )
Petroleum products wholesaling assets:      
     Drums 4   1 Jan 2001
     Tanks (including crude, intermediate and finished - product tanks) 20   1 Jan 2001
ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION
RETAIL TRADE
( 39110 to 43209 )
Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005
Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005
Floor coverings (removable without damage):      
     Carpet 8 * 1 Jul 2005
     Floating timber 10 * 1 Jul 2005
     Linoleum 10 * 1 Jul 2005
     Vinyl 10 * 1 Jul 2005
Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005
Hot food display assets (including bain marie) 10 * 1 Jul 2005
Overhead track scales (including meat rail scales) 10 * 1 Jul 2005
Roller shutter electric motors 20 * 1 Jul 2005
Shelving 10 * 1 Jul 2005
Trolleys, customer shopping type 7 * 1 Jul 2005
Trolleys, stock type 10 * 1 Jul 2005
Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005
Fuel retailing
( 4000 )
See Automative repair and maintenance (94110 to 94199)      
Food retailing
( 41100 to 41290 )
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
Other store - based retailing
( 42100 to 42799 )
Newspaper wrapping machines 10   1 Jan 2001
ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION
ACCOMMODATION AND FOOD SERVICES
( 44000 to 45302 )
Accommodation
( 44000 )
Accommodation providers using assets not listed here may rely on determinations shown for Residential Property Operators (67110).      
Accommodation providers who operate a pub, tavern, bar, café, restaurant or club within their premises should use the effective life determinations shown for Cafes restaurants, takeawy food services, pubs, taverns, bars and clubs( hospitality) (45110 to 45302) for assets used in that business.      
Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection - equipment) 5 * 1 Jul 2005
Carpets 7 * 1 Jul 2005
Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors), excluding doors 10 * 1 Jul 2005
Furniture, freestanding:      
     Generally (including guestrooms) 7 * 1 Jul 2005
     Outdoor 5 * 1 Jul 2005
Garage doors, electric (excluding doors):      
     Controls and motors 5 * 1 Jul 2005
Gates, electric (excluding gates):      
     Controls and motors 5 * 1 Jul 2005
Guestroom assets:      
     Bathroom assets:      
         Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005
         Hair dryers 3 * 1 Jul 2005
         Heated towel rails, electric 5 * 1 Jul 2005
         Scales 5 * 1 Jul 2005
         Spa bath pumps 7 * 1 Jul 2005
         Towels 1 * 1 Jul 2005
     Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005
     Bed mattresses 7 * 1 Jul 2005
     Beds:      
         Generally (including ensembles) 7 * 1 Jul 2005
         Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005
     Bed spreads, blankets and quilts 5 * 1 Jul 2005
     Clocks and clock radios 5 * 1 Jul 2005
     Kitchen assets:      
         Bar refrigerators 10 * 1 Jul 2005
         Cooking utensils (including electric jugs, kettles, pans, pots and toasters), excluding portable cook tops and ovens. 2 * 1 Jul 2005
         Crockery and cutlery 4 * 1 Jul 2005
         Glassware 2 * 1 Jul 2005
         Microwave ovens 5 * 1 Jul 2005
     Laundry assets in guestrooms:      
         Clothes dryers 7 * 1 Jul 2005
         Irons and ironing boards 3 * 1 Jul 2005
         Washing machines 7 * 1 Jul 2005
     Window blinds and curtains 6 * 1 Jul 2005
Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005
Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005
Laundry assets used by hotel/motel operators:      
     Dryers 10 * 1 Jul 2005
     Linen bins 15 * 1 Jul 2005
     Pressers 15 * 1 Jul 2005
     Roller irons 20 * 1 Jul 2005
     Washing machines 10 * 1 Jul 2005
Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005
Sauna heating assets 10 * 1 Jul 2005
Swimming pools and spas:      
     Chlorinators 8 * 1 Jul 2005
     Filtration assets (including pumps) 8 * 1 Jul 2005
     Heaters 10 * 1 Jul 2005
Trolleys 10 * 1 Jul 2005
Vacuum cleaners 3 * 1 Jul 2005
Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005
Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs ( hospitality )
( 45110 to 45302 )
Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5 * 1 Jul 2005
Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005
Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005
Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005
Counters for customer service, freestanding 15 * 1 Jul 2005
Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005
Dishwasher machines 8 * 1 Jul 2005
Drink blenders 3 * 1 Jul 2005
Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers) excluding beer dispensing systems 10 * 1 Jul 2005
Electronic spirits dispensers 5 * 1 Jul 2005
Floor coverings, removable without damage:      
     Carpet 5 * 1 Jul 2005
     Rubber safety mats 5 * 1 Jul 2005
Food preparation and service assets:      
     Bench top appliances small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005
     Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005
     Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005
     Crockery, cutlery and glassware 1 * 1 Jul 2005
     Hot food display assets (including bain marie) 10 * 1 Jul 2005
     Microwave ovens 5 * 1 Jul 2005
     Preparation benches, freestanding 20 * 1 Jul 2005
     Wok burners, large commercial type 8 * 1 Jul 2005
Furniture, freestanding, for customer use:      
     In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005
     In dining areas 8 * 1 Jul 2005
Furniture, not freestanding:      
     Chairs and tables fixed to ground or building 20 * 1 Jul 2005
Glassware 1 * 1 Jul 2005
Glass washer machines 5 * 1 Jul 2005
Kitchen exhaust fans 5 * 1 Jul 2005
Menu boards 5 * 1 Jul 2005
ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION
TRANSPORT AND STORAGE
( 46100 to 53090 )
Road transport
( 46100 to 46239 )
Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001
Taxis 4   1 Jan 2001
Rail transport
( 47100 to 47200 )
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
Water transport and support services
( 48100 to 48200 ) and ( 52110 to 52190 )
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 (26100 to 26400)   * 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
Aiport operations and other air transport support services
( 52200 )
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:      
             Aluminium 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
Other transport support services n . e . c .
( 52999 )
Electronic toll collection assets:      
     Electronic toll collection transponders 4 * 1 Jul 2005
     Digital measuring instruments (including vehicle - classifiers (laser or infra-red) and electronic toll - collection readers (radio frequency)) 4 * 1 Jul 2005
     Optical character recognition cameras 4 * 1 Jul 2005
ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION
INFORMATION MEDIA AND TELECOMMUNICATIONS
( 54110 to 60200 )
Telecommunication services
( 58010 to 58090 )
Backbone network assets:      
     Conduits 40 * 1 Jul 2003
     Cross connects (including digital and optical) 15 * 1 Jul 2003
     Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003
     Optical amplifiers 15 * 1 Jul 2003
     Optical fibre cables 25 * 1 Jul 2003
     Optical patch panels 25 * 1 Jul 2003
     Regenerators 15 * 1 Jul 2003
International telecommunications submarine cable 15 * 1 Jul 2002
Microwave radio telecommunication assets:      
     Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable):      
         High capacity licensed microwave radio 10 * 1 Jul 2004
         Medium capacity licensed microwave radio 8 * 1 Jul 2004
         Low capacity licensed microwave radio 5 * 1 Jul 2004
     Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter:      
         High capacity licensed microwave radio system = 68Mb 10 * 1 Jul 2004
         Medium capacity licensed microwave radio system = 16Mb to <68Mb 8 * 1 Jul 2004
         Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004
         Class licence microwave radio system (including antenna) 3 * 1 Jul 2004
     Multiplexer 10 * 1 Jul 2004
     Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004
Mobile telecommunications assets:      
     Base station assets:      
         Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002
         Towers 25 * 1 Jul 2002
     Base station controller hardware 10 * 1 Jul 2002
     Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002
     Mobile switching centre hardware 10 * 1 Jul 2002
Satellite communication assets:      
     Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005
     High power amplifiers 12 * 1 Jan 2005
     Multiplexers 10 * 1 Jan 2005
     Satellite antennas:      
         Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005
         Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005
         Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005
     Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005
     Satellite telemetry and control systems 15 * 1 Jan 2005
Telecommunications assets:      
     Air-conditioning units 5 * 1 Jul 2002
     Batteries, rectifiers 6 * 1 Jul 2002
     Racks 20 * 1 Jul 2003
     Equipment shelters (transportable) 25 * 1 Jul 2003
Motion picture and sound recording activities
( 55110 to 55140 )
Camera accessories:      
     Aspect ratio converters 12 * 1 Jan 2006
     Digital or electronic time code slates 5 * 1 Jan 2006
     Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006
     Time code generators and master clocks 10 * 1 Jan 2006
     Underwater and marine housings and rain deflectors 12 * 1 Jan 2006
     Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006
Cameras:      
         Digital cameras 5 * 1 Jan 2006
         16mm and 35mm film cameras 10 * 1 Jan 2006
Camera lens accessories:      
     Coloured and graduated filters and filter stages 3 * 1 Jan 2006
     Fish eye and wide angle lens adapters 10 * 1 Jan 2006
     Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006
     Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006
Camera lenses 10 * 1 Jan 2006
Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006
Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004
Grips' assets:      
     Camera cranes 10 * 1 Jan 2006
     Camera heads 10 * 1 Jan 2006
     Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006
     Communications systems 5 * 1 Jan 2006
     Dollies 12 * 1 Jan 2006
     Dolly and camera attachments 10 * 1 Jan 2006
     Dolly track 5 * 1 Jan 2006
     Remote camera control systems 10 * 1 Jan 2006
     Towers, rigging, and dance floors 10 * 1 Jan 2006
     Tracking vehicles and insert trailers (see entries for Trucks and Trailers under the heading "Motor vehicles, etc" in Table B)      
Lighting assets:      
     Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006
     Portable lights 10 * 1 Jan 2006
     Studio lights - fixed 15 * 1 Jan 2006
     Lighting control systems 10 * 1 Jan 2006
     Lighting grids - fixed 20 * 1 Jan 2006
     Lighting hoists 15 * 1 Jan 2006
Motion picture film processing assets:      
     Chemical agitators and mixers 10 * 1 Jan 2006
     Chemical storage tanks 15 * 1 Jan 2006
     Film cleaning machines 10 * 1 Jan 2006
     Film densitometers 10 * 1 Jan 2006
     Film printing machines 10 * 1 Jan 2006
     Film processing machines 10 * 1 Jan 2006
     Film re-winders 15 * 1 Jan 2006
     Flat bed and rear projection film viewers 15 * 1 Jan 2006
     Film colour analysers and colour grading machines 8 * 1 Jan 2006
     Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006
     Mixed chemical pumps 10 * 1 Jan 2006
     Silver recovery units 8 * 1 Jan 2006
     Sound quality control processors 5 * 1 Jan 2006
     Waste water treatment assets 10 * 1 Jan 2006
Post production sound assets:      
     Amplifiers and pre-amplifiers 5 * 1 Jan 2006
     Audio effects units (incorporating: aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators, and time controllers 5 * 1 Jan 2006
     Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3 * 1 Jan 2006
     Digital film projectors 5 * 1 Jan 2006
     Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006
     Hard disc video players and recorders 3 * 1 Jan 2006
     Microphones and microphone accessories 10 * 1 Jan 2006
     Motion picture film projectors 10 * 1 Jan 2006
     Screens 5 * 1 Jan 2006
     Sound mixing desks and consoles 5 * 1 Jan 2006
     Speakers 7 * 1 Jan 2006
     Time code synchronisation units 5 * 1 Jan 2006
     Video routers and servers 5 * 1 Jan 2006
Post production video assets:      
     DVD players 3 * 1 Jan 2006
     Edit controllers (used in linear editing) 4 * 1 Jan 2006
     High definition digital film scanners 4 * 1 Jan 2006
     High definition laser film recorders 5 * 1 Jan 2006
     Monitors 5 * 1 Jan 2006
     Motion capture and analysis systems 5 * 1 Jan 2006
     Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006
     Telecine chain (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machine) 7 * 1 Jan 2006
     VHS video cassette players and recorders 2 * 1 Jan 2006
     Video routers and servers 5 *