Taxation Ruling
TR 2006/15
Income tax: effective life of depreciating assets (applicable from 1 January 2007)
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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 | |
![]() 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
- •
- 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
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Background
25. This Ruling is being issued because of:
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- 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 ⅓ | 1 Jan 2001 | |
Plant installed in structure | 20 | 1 Jan 2001 | |
Banana ripening plant | 13 ⅓ | 1 Jan 2001 | |
Bee farming plant: | |||
Beehives | 13 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Dairy farm plant (power): | 20 | 1 Jan 2001 | |
Fences: | |||
General (including wire and wire netting used in construction of fencing) | 33 ⅓ | 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 ⅔ | 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 ⅔ | 1 Jan 2001 | |
Hop growers' plant: | |||
Hop picking machines | 13 ⅓ | 1 Jan 2001 | |
Kilns | 20 | 1 Jan 2001 | |
Horse stalls (Breeze way Shed Row) | 33 ⅓ | 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 ⅓ | 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 ⅔ | 1 Jan 2001 | |
Buildings: | |||
Peak heat, spawn running and growing rooms | 10 | 1 Jan 2001 | |
Other: | |||
Timber or steel frame | 33 ⅓ | 1 Jan 2001 | |
Brick, stone or concrete walls | 50 | 1 Jan 2001 | |
Compost preparation plant | 6 ⅔ | 1 Jan 2001 | |
General plant (including spraying, watering and pumping equipment) | 6 ⅔ | 1 Jan 2001 | |
Growing trays | 6 ⅔ | 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 ⅓ | 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 ⅓ | 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 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Pearling boats | 20 | 1 Jan 2001 | |
Pumps | 13 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Plant installed in structure | 20 | 1 Jan 2001 | |
Curing plant: | |||
Fixtures (including overhead tracking) | 20 | 1 Jan 2001 | |
Other | 13 ⅓ | 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 ⅔ 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 ⅓ | 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 ⅓ | 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 ⅔ 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 ⅓ | 1 Jan 2001 | |
General plant | 13 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Pasta manufacturing and related freezing equipment | 10 | 1 Jan 2001 | |
Maltsters' plant: | |||
Bins (wooden) | 33 ⅓ | 1 Jan 2001 | |
General plant | 13 ⅓ | 1 Jan 2001 | |
Silos (steel and concrete) | 100 | 1 Jan 2001 | |
Rice milling plant | 13 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Beverage manufacturing
( 12110 to 12140 ) |
|||
Aerated water plant | 13 ⅓ | 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 ⅓ | 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 ⅓ | 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 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Gins | 10 | 1 Jan 2001 | |
Flock manufacturing plant: | |||
General plant | 20 | 1 Jan 2001 | |
Carding machines | 13 ⅓ | 1 Jan 2001 | |
Knitting machines | 13 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Weaving machinery (silk and cotton) | 13 ⅓ | 1 Jan 2001 | |
Wool dumping machinery | 13 ⅓ | 1 Jan 2001 | |
Wool scouring machinery | 16 ⅔ | 1 Jan 2001 | |
Woollen manufacturers' machinery | 16 ⅔ | 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 ⅓ | 1 Jan 2001 | |
Case-making plant | 13 ⅓ | 1 Jan 2001 | |
Cork manufacturers' plant | 10 | 1 Jan 2001 | |
Frame (picture) manufacturing plant | 13 ⅓ | 1 Jan 2001 | |
Joinery plant | 13 ⅓ | 1 Jan 2001 | |
Moulding machinery (wood) | 13 ⅓ | 1 Jan 2001 | |
Wood working plant | 13 ⅓ | 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 ⅓ | 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 ⅓ | 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 ⅓ | 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 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Other basic chemical product manufacturing
( 18910 to 18990 ) |
|||
Explosive manufacturing and chemical plant | 13 ⅓ | 1 Jan 2001 | |
Polymer product and rubber product manufacturing
( 19110 to 19200 ) |
|||
Clothes peg manufacturing plant (plastic) | 13 ⅓ | 1 Jan 2001 | |
Gelatine and glue manufacturing plant | 13 ⅓ | 1 Jan 2001 | |
Ink factory plant | 20 | 1 Jan 2001 | |
Plastic industry: | |||
Blow moulders | 13 ⅓ | 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 ⅓ | 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 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Cement brick plant | 13 ⅓ | 1 Jan 2001 | |
Dryers | 13 ⅓ | 1 Jan 2001 | |
General plant | 10 | 1 Jan 2001 | |
Cement-making plant: | |||
General plant (eg rotary mixing machines) | 13 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Glass bottle manufacturing plant | 13 ⅓ | 1 Jan 2001 | |
Monumental masons' plant | 13 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Rolling mill engines | 13 ⅓ | 1 Jan 2001 | |
Iron and steel industry: | |||
Granulators | 13 ⅓ | 1 Jan 2001 | |
Slag pots | 3 | 1 Jan 2001 | |
Metal crushing plant (core fragmentised) | 13 ⅓ | 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 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Furniture-making plant | 13 ⅓ | 1 Jan 2001 | |
Jewellers' plant | 10 | 1 Jan 2001 | |
Umbrella manufacturers' plant: | |||
Cutting boards | 10 | 1 Jan 2001 | |
Lathes | 13 ⅓ | 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 ⅓ | 1 Jan 2001 | |
Compactors | 12 | * | 1 Jul 2002 |
Compressors (mobile) | 12 | * | 1 Jul 2002 |
Concreting plant: | |||
Batching plant: | |||
Portable and demountable | 6 ⅔ | 1 Jan 2001 | |
Static | 13 ⅓ | 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 ⅔ | 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 ⅓ | 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 ⅓ | 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 ⅔ | 1 Jan 2001 | |
Medium and other types | 10 | 1 Jan 2001 | |
Wheel loaders | 8 | * | 1 Jul 2002 |
Winches | 13 ⅓ | 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 | * |