Taxation Ruling

TR 2009/4

Income tax: effective life of depreciating assets (applicable from 1 July 2009)

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    This Ruling, which applies from 1 July 2009, replaces TR 2008/4 (see paragraphs 5 and 6 of this Ruling for further details).
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LEGALLY BINDING SECTION:
 
What this Ruling is about
Previous Rulings
Ruling
Date of effect
NOT LEGALLY BINDING SECTION:
 
Appendix 1:
Appendix 2:
 
Effective lives (Industry Categories)
Effective lives (Asset Categories)

Preamble

This publication provides you with the following level of protection:

This publication (excluding appendixes) 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 (unless we are satisfied that the ruling is incorrect and disadvantages you, in which case we may apply the law in a way that is more favourable for you - provided we are not prevented from doing so by a time limit imposed by the law). You will be protected from having to pay any underpaid 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).[F1]

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, for its decline in value. However some depreciating assets, depending on the circumstances of use, may qualify for capital works deductions under Division 43.

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. 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). The explanation in this Ruling of the methodology used by the Commissioner in making determinations of effective life may assist taxpayers who choose to make their own estimate of effective life for a depreciating asset.

Previous Rulings

5. This Ruling replaces Taxation Ruling TR 2008/4, which is withdrawn on and from 1 July 2009. 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 July 2009. For ease of reference, the Tax Office 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 2008/4), you should continue to use that life for that asset.

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

Acquisitions of plant pre 21 September 1999

8. For plant:

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

before 11.45 am, by legal time in the Australian Capital Territory, on 21 September 1999, you may use the effective life for the plant set out in the former 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).

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).

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). 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).

15. Commencing with the 2007/08 income year, small business entities can choose to calculate depreciating assets deductions under Division 328-D. Under these provisions, small business entities have access to an immediate write off for depreciating assets costing less than $1000 and a simple pooling facility 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.

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 July 2009 - see section 40-95. 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
24 June 2009

Appendix 1 - Explanation

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

Background

25. This Ruling is being issued because of:

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

26. There are periodic consolidations of Tables 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 July 2009 pursuant to section 40-100, determining the effective life of assets covered by the following descriptions:

Peanut processing assets
Soft drink manufacturing assets
Glass and glass product manufacturing
Iron smelting and steel manufacturing - Sinter and coke making assets
Poker machines
Commercial vessels
Scenic and sightseeing transport assets
Automotive car washing assets
Automotive smash repair assets
Packaging assets

28. These new determinations as well as the removal of some previous determinations, that formerly appeared in the schedules attached to TR 2008/4 are now incorporated in the attached consolidated Tables A and B which are contained in the new '1 July 2009 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 the former 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. 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, 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).

38. In making a determination, the Commissioner considers the factors listed 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) 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) 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 where facts emerge (for example, unpredictable obsolescence) during the life of the asset that means 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)).

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).

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 the Corporate Tax Association, The Institute of Chartered Accountants in Australia, 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 .

Water assets

75. Effective lives have been determined for various assets that are used in relation to water. These lives may be used where the assets qualify for a decline in value deduction under Subdivision 40-B. The application of Subdivision 40-B to some of these assets may depend on the prior application of Subdivision 40-F (water facility) or Subdivision 40-G (landcare operation).

Appendix 2 - Detailed contents list

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

76. 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
Water assets 75
Appendix 2 - Detailed contents list 76
1 July 2009 Schedule Page 18
Table A Page 21
Table B Page 142

1 July 2009 Schedule

Page
AGRICULTURE, FORESTRY AND FISHING 21
Agriculture 23
Nursery and Floriculture Production 29
Mushroom growing 30
Hydroponics 31
Vegetable and cane growing 31
Fruit growing 32
Coffee, olive and tree nut growing 34
Poultry farming for breeding, eggs and meat 35
Poultry hatcheries 36
Pig farming 37
Aquaculture 38
Forestry and logging 39
Fishing 40
MINING 40
Coal mining 44
Oil and gas extraction 45
Iron ore mining 48
Gold ore mining 48
Mineral sand mining 49
Nickel ore mining 50
Construction material mining 50
Petroleum exploration services 51
Mineral exploration services 51
MANUFACTURING 52
Meat and meat product manufacturing 52
Dairy product manufacturing 53
Fruit and vegetables manufacturing 54
Oil and fat manufacturing 54
Grain mill product manufacturing 54
Cereal and pasta product manufacturing 55
Bakery product manufacturing 57
Sugar and confectionery manufacturing 58
Other food product manufacturing n.e.c. 59
Soft drink, cordial and syrup manufacturing 60
Beer manufacturing (except non alcoholic beer) 61
Spirit manufacturing 63
Wine and other alcoholic beverage manufacturing 63
Cigarette and tobacco manufacturing 65
Textile, leather, clothing and footwear manufacturing 66
Log sawmilling and timber dressing 66
Plywood and veneer manufacturing 67
Reconstituted wood product manufacturing 68
Other wood product manufacturing 68
Pulp, paper and converted paper product manufacturing 69
Paper stationery manufacturing 70
Printing 70
Newspaper printing or publishing 71
Printing support services 72
Petroleum refining 74
Basic chemical and chemical product manufacturing 75
Pharmaceutical and medicinal product manufacturing 76
Cleaning compound and toiletry preparation manufacturing 77
Other basic chemical product manufacturing 77
Polymer product and rubber product manufacturing 78
Glass and glass product manufacturing 78
Non-metallic mineral product manufacturing 80
Primary metal and metail product manufacturing 81
Iron smelting and steel manufacturing 82
Alumina production 85
Aluminium smelting 85
Non-ferrous metal casting 86
Motor vehicle and motor vehicle part manufacturing 87
Other transport equipment manufacturing 87
Photographic, optical and ophthalmic equipment manufacturing 87
Other professional and scientific equipment manufacturing n.e.c. 88
Furniture and other manufacturing 88
ELECTRICITY, GAS, WATER AND WASTE SERVICES 89
Electricity supply 89
Gas supply 93
Irrigation water providers 93
Water supply 94
Sewerage and drainage services 95
Waste disposal services 97
CONSTRUCTION 97
WHOLESALE TRADE 99
Wool wholesaling 99
Mineral, metal and chemical wholesaling 99
RETAIL TRADE 100
Fuel retailing 100
Food retailing 100
Other store-based retailing 101
ACCOMMODATION AND FOOD SERVICES 101
Accommodation 101
Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs (hospitality) 103
TRANSPORT AND STORAGE 104
Road transport 104
Rail transport 104
Water transport and support services 105
Scenic and sightseeing transport 108
Airport operations and other air transport support services 109
Other transport support services n.e.c. 111
INFORMATION MEDIA AND TELECOMMUNICATIONS 111
Telecommunication services 111
Motion picture and sound recording activities 112
Motion picture exhibition 115
Radio broadcasting 116
Television broadcasting 116
Library and other information services 118
FINANCE AND INSURANCE SERVICES 118
RENTAL, HIRING AND REAL ESTATE SERVICES 118
Rental and hiring services (except real estate) 118
Residential property operators 120
Non-residential property operators 125
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES 125
Surveying and mapping services 125
Veterinary services 126
ADMINISTRATIVE AND SUPPORT SERVICES 127
Building cleaning, pest control and other support services 127
Packaging services 127
EDUCATION AND TRAINING 128
HEALTH CARE AND SOCIAL ASSISTANCE 128
Hospitals 129
Dental services 131
Optometry and optical dispensing 132
Pathologist and other pathology 133
Podiatry services 133
Radiology and diagnostic imaging services 134
Specialist medical services n.e.c 135
Nursing home operation 136
ARTS AND RECREATION SERVICES 136
Heritage activities 136
Creative and performing arts activities 137
Sport, gambling and recreation services 137
OTHER SERVICES 139
Automotive repair and maintenance 139
Automotive body, paint and interior repair n.e.c. 139
Personal and other services 141

Effective lives (Industry Categories)
Table A as at 1 July 2009

AGRICULTURE, FORESTRY AND FISHING
( 01110 to 05290 )
 
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
All terrain vehicles (ATVs) used in primary production activities 5  *  1 Jul 2007
Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20  *  1 Jul 2006
Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair :      
    General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30  *  1 Jul 2008
    Electric 20  *  1 Jul 2008
Fence energisers for electric fences:      
    Mains power 10  *  1 Jul 2008
    Portable 5  *  1 Jul 2008
Fertigation systems:      
    Pumps 3  *  1 Jul 2008
    Tanks 10  *  1 Jul 2008
Grading and packing line assets used on farm:      
    Banana assets:      
        Air rams 3  *  1 Jul 2008
        Bunch lines 10  *  1 Jul 2008
        Choppers/mulchers 8  *  1 Jul 2008
        Rails (including points) 15  *  1 Jul 2008
        Scrap conveyors 5  *  1 Jul 2008
        Tops 8  *  1 Jul 2008
        Water troughs 10  *  1 Jul 2008
    Coffee assets:      
        Dryers 15  *  1 Jul 2008
        Processors (including pulpers) 10  *  1 Jul 2008
        Fermentation tanks 10  *  1 Jul 2008
        Hullers 12  *  1 Jul 2008
        Washers/separators 10  *  1 Jul 2008
    General assets:      
        Bin tippers 15  *  1 Jul 2008
        Conveyors (including elevators) 10  *  1 Jul 2008
        Drying tunnels 15  *  1 Jul 2008
        Fungicide units 12  *  1 Jul 2008
        Receival hoppers (including water dumps) 15  *  1 Jul 2008
        Tables (including packing and sorting tables) 15  *  1 Jul 2008
        Washing assets (including brush and barrel washer) 10  *  1 Jul 2008
        Waxing assets 12  *  1 Jul 2008
    Graders:      
        Electronic 10  *  1 Jul 2008
        Mechanical 15  *  1 Jul 2008
        Optical 8  *  1 Jul 2008
    Labelling assets:      
        Labelling applicators (including in line labellers) 8  *  1 Jul 2008
        Labelling guns 3  *  1 Jul 2008
    Olive oil processing assets 15  *  1 Jul 2008
    Tree nut assets:      
        De-husking units 8  *  1 Jul 2008
        Drying silos 20  *  1 Jul 2008
        Trommels 15  *  1 Jul 2008
    Packing assets (including bagging and wrapping machines) 10  *  1 Jul 2008
    Scales (excluding platform scales) 5  *  1 Jul 2008
Livestock grids 40  *  1 Jul 2008
Motorcycles used in primary production activities 5  *  1 Jul 2007
Post driver/hole diggers 10  *  1 Jul 2008
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
Tractors 12  *#  1 Jul 2007
Water assets:      
    Bores 30  *  1 Jul 2008
    Dams (including earth or rock fill and turkey nests) 40  *  1 Jul 2008
    Dam liners and covers 20  *  1 Jul 2008
    Effluent channels 40  *  1 Jul 2008
    Effluent recycle tanks 12  *  1 Jul 2008
    Effluent sedimentation ponds 40  *  1 Jul 2008
    Irrigation assets:      
        Drip, micro spray or mini sprinkler systems:      
            Above ground polyethylene pipes 10  *  1 Jul 2008
            Drippers, micro sprays and mini sprinklers 5  *  1 Jul 2008
            Control systems 10  *  1 Jul 2008
            Filtration systems 15  *  1 Jul 2008
            Pumps 12  *  1 Jul 2008
            Variable speed drives 15  *  1 Jul 2008
        Irrigation earth channels 40  *  1 Jul 2008
        Irrigators (including centre pivot, lateral and travelling gun):      
            Fresh water 20  *  1 Jul 2008
            Effluent 10  *  1 Jul 2008
    Pumps:      
        Bore pumps, effluent and manure pumps 7  *  1 Jul 2008
        Other 12  *  1 Jul 2008
    Water mains:      
        Aluminium 20  *  1 Jul 2008
        Galvanised steel 25  *  1 Jul 2008
        Polyethylene 20  *  1 Jul 2008
        PVC 30  *  1 Jul 2008
    Water tanks:      
        Concrete 30  *  1 Jul 2008
        Galvanised steel 25  *  1 Jul 2008
        Polyethylene 15  *  1 Jul 2008
    Water troughs:      
        Concrete 25  *  1 Jul 2008
        Galvanised steel 15  *  1 Jul 2008
        Polyethylene 10  *  1 Jul 2008
    Windmills 30  *  1 Jul 2008
Water pressure cleaners 5  *  1 Jul 2008
 
Agriculture
( 01110 to 01990 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 cattle farming assets:      
    Automatic calf feeders 10  *  1 Jul 2007
    Barn fed dairy farms:      
        Bulk and segregated commodity storage facilities (incorporating bunkers) 30  *  1 Jul 2007
        Exercise yards 20  *  1 Jul 2007
        Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20  *  1 Jul 2007
    Cattle handling assets:      
        Air operated gates 10  *  1 Jul 2007
        All terrain vehicles(ATVs) 3  *  1 Jul 2007
        Automatic drafting systems 7  *  1 Jul 2007
        Automatic ID systems 7  *  1 Jul 2007
        Automatic weighing systems and cattle scales 5  *  1 Jul 2007
        Backing gates 15  *  1 Jul 2007
        Calf cradles 10  *  1 Jul 2007
        Cattle crushes 10  *  1 Jul 2007
        Cattle laneways 30  *  1 Jul 2007
        Cattle yards (including loading ramps) 30  *  1 Jul 2007
        Dairy milking sheds 30  *  1 Jul 2007
        Dairy yards and races 20  *  1 Jul 2007
        Teat spraying systems:      
            Automatic 7  *  1 Jul 2007
            Manual 10  *  1 Jul 2007
    Clean up assets:      
        High pressure pumps and hoses 10  *  1 Jul 2007
        Hot water services 10  *  1 Jul 2007
        Milk line washing systems:      
            Automatic 10  *  1 Jul 2007
            Manual 10  *  1 Jul 2007
    Feed milling and handling assets:      
        Augers 10  *  1 Jul 2007
        Conveyors and elevators 15  *  1 Jul 2007
        Feed pads and bunkers 30  *  1 Jul 2007
        Feeding systems:      
            Automatic 12  *  1 Jul 2007
            Manual 15  *  1 Jul 2007
        Feed mixers 7  *  1 Jul 2007
        Grain mills (including roller mills, disc mills and hammer mills) 15  *  1 Jul 2007
        Manure spreaders 10  *  1 Jul 2007
        Silage pits 40  *  1 Jul 2007
        Silage wagons 10  *  1 Jul 2007
        Silos (steel) 20  *  1 Jul 2007
        Telescopic handlers 10  *  1 Jul 2007
        Tub grinders 7  *  1 Jul 2007
    Milking and milk handling assets:      
        Automatic cluster removers 10  *  1 Jul 2007
        Bailing systems:      
            Herringbone (including swing over, double up and rapid exit) 15  *  1 Jul 2007
            Rotary 15  *  1 Jul 2007
            Walk through 15  *  1 Jul 2007
        Filters 15  *  1 Jul 2007
        Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15  *  1 Jul 2007
        Milk meters and recording jars (including conductivity sensors) 10  *  1 Jul 2007
        Milk vats 25  *  1 Jul 2007
        Plate coolers 15  *  1 Jul 2007
        Receivers 15  *  1 Jul 2007
        Refrigeration compressors 10  *  1 Jul 2007
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
        Combine harvesters 12  *#  1 Jul 2007
        Cotton picker/strippers 10  *#  1 Jul 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
        Peanut threshers 12  *#  1Jul 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
    Forage harvesters 10  *#  1 Jul 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
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
Levee banks and revetments 40   1 Jan 2001
Pea-viners, pea cleaners, vine and straw 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
Stud stock and thoroughbred horses 10   1 Jan 2001
Trellis 20   1 Jan 2001
 
Nursery and floriculture production
(01110 to 01150)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
 
Mushroom growing
( 01210)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10  *  1 Jul 2008
Boilers (used for humidification and pasteurisation) 10  *  1 Jul 2008
Casing machines (includes casing mixers) 10  *  1 Jul 2008
Compost phase 1 assets:  
    Bunkers 10  *  1 Jul 2008
    Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4  *  1 Jul 2008
    Protective structures 10  *  1 Jul 2008
    Pumps 3  *  1 Jul 2008
Control systems (excluding personal computers) 10  *  1 Jul 2008
Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers ) 10  *  1 Jul 2008
Growing systems:      
    Shelves:      
        Aluminium 15  *  1 Jul 2008
        Other material 10  *  1 Jul 2008
    Trays:      
        Wood 5  *  1 Jul 2008
Mushroom graders 5  *  1 Jul 2008
Sheds 40  *  1 Jul 2008
Slicing machines 5  *  1 Jul 2008
Spawning machines (including supplement machines) 12  *  1 Jul 2008
Trolleys 10  *  1 Jul 2008
Tunnels/Rooms, (incorporating doors, floors, drains, frames, insulation, lighting, roofs, and walls):      
    Peak heat and spawn running 10  *  1 Jul 2008
    Growing 15  *  1 Jul 2008
Vacuum coolers 10  *  1 Jul 2008
Weighing machines 10  *  1 Jul 2008
 
Hydroponics
( 01220 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Hanging gutters 10  *  1 Jul 2007
Troughs 10  *  1 Jul 2007
Hydroponics growers may use the effective life for relevant assets shown in Nursery and Floriculture Production (01110 to 01150)
 
Vegetable and cane growing
( 01230 and 01510 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Chemical spraying assets:      
    Generally 10  *  1 Jul 2007
    Self-propelled 8  *  1 Jul 2007
Fertilizer spreaders:      
    Generally 10  *  1 Jul 2007
    Spinner 5  *  1 Jul 2007
General assets:      
    Bins:      
        Plastic 10  *  1 Jul 2007
        Timber 5  *  1 Jul 2007
    Mulch layers 12  *  1 Jul 2007
    Mulch lifters 12  *  1 Jul 2007
    Mulchers 8  *  1 Jul 2007
    Rakes (eg cane trash rake) 10  *  1 Jul 2007
    Slashers 8  *  1 Jul 2007
Harvesting assets:      
    Cane haul out bins 12  *  1 Jul 2007
    Harvesters (including cane, carrot, onion, potato and tomato) 10  *#  1 Jul 2007
    Harvesting aids (incorporating trailer and conveyor belts) 15  *  1 Jul 2007
    Onion lifters 10  *#  1 Jul 2007
    Trailers 15  *  1 Jul 2007
    Windrowers (including potato diggers, onion and potato windrowers) 10  *#  1 Jul 2007
Planting assets:      
    Billet planters 12  *  1 Jul 2007
    Potato cutters 15  *  1 Jul 2007
    Potato planters 10  *  1 Jul 2007
    Precision seeders 10  *  1 Jul 2007
    Transplanters:      
        Automated 7  *  1 Jul 2007
        Manual 10  *  1 Jul 2007
Tillage assets:      
    Generally 15  *  1 Jul 2007
    PTO operated (including rotary hoes and power harrows) 8  *  1 Jul 2007
Trellising assets:      
    Stake drivers 12  *  1 Jul 2007
    Stake pullers 12  *  1 Jul 2007
    Trellising (incorporating stakes and wire) 5  *  1 Jul 2007
    Wire winders 15  *  1 Jul 2007
 
Fruit growing
( 01310 to 01360 and 01390)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Cleaning and mulching assets:      
    Mowers (including zero turn and ride on) 8  *  1 Jul 2008
    Mulchers 6  *  1 Jul 2008
    Slashers 8  *  1 Jul 2008
    Sweeper attachments 10  *  1 Jul 2008
Crop protection assets:      
    Applicators (including temporary bird netting applicators and vine cover rollers) 15  *  1 Jul 2008
    Banana bagging machines 10  *  1 Jul 2008
    Banana ripening bags 3  *  1 Jul 2008
    Sprayers 10  *  1 Jul 2008
    Temporary bird netting 5  *  1 Jul 2008
    Under vine weeder 10  *  1 Jul 2008
    Vine covers 3  *  1 Jul 2008
Dried fruit assets:      
    Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15  *  1 Jul 2008
    Drying sheets (including ground sheets) 10  *  1 Jul 2008
    Trays 10  *  1 Jul 2008
Fertilising assets:      
    Fertigation systems:      
        Pumps 3  *  1 Jul 2008
        Tanks 10  *  1 Jul 2008
    Spreaders:      
        Generally 10  *  1 Jul 2008
        Spinners 5  *  1 Jul 2008
General assets:      
    Bins:      
        Plastic 10  *  1 Jul 2008
        Timber 5  *  1 Jul 2008
    Crates (including picking lugs) 5  *  1 Jul 2008
    Elevated work platforms 10  *  1 Jul 2008
    Frost fans 15  *  1 Jul 2008
    Mulch layers 12  *  1 Jul 2008
    Mulch lifters 12  *  1 Jul 2008
    Orchard ladders 10  *  1 Jul 2008
    Post driver/hole diggers 10  *  1 Jul 2008
    Refractometers 10  *  1 Jul 2008
    Water pressure cleaners 5  *  1 Jul 2008
Harvesting assets:      
    Grape harvesters 10  * # 1 Jul 2008
    Harvest aids 15  *  1 Jul 2008
    Picking bags 3  *  1 Jul 2008
    Picking platforms 10  *  1 Jul 2008
    Picking trolleys 5  *  1 Jul 2008
    Trailers (including grape chaser bins) 15  *  1 Jul 2008
    Tree shakers 10  * # 1 Jul 2008
Planting assets:      
    Hole burners 10  *  1 Jul 2008
    Planters 12  *  1 Jul 2008
    Tree guards 2  *  1 Jul 2008
    Trellising 20  *  1 Jul 2008
    Weed matting 5  *  1 Jul 2008
Pruning assets:      
    Chain saws 3  *  1 Jul 2008
    Electric hand pruners 3  *  1 Jul 2008
    Manual hand pruners 2  *  1 Jul 2008
    Mechanical pruning assets (including cutter bars and cane strippers but, excluding vine leaf removers) 10  *  1 Jul 2008
    Pneumatic pruners:      
        Compressors 10  *  1 Jul 2008
        Hand tools 5  *  1 Jul 2008
    Vine leaf removers 15  *  1 Jul 2008
Tillage assets:      
    Generally 15  *  1 Jul 2008
    PTO operated (including rotary hoes and power harrows) 8  *  1 Jul 2008
 
Coffee, olive and tree nut growing
( 01370, 01390 and 01590 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Chemical spraying assets (including air blast sprayers and linkage sprayers) 10  *  1 Jul 2007
Cleaning and mulching assets:      
    Blowers 10  *  1 Jul 2007
    Mowers (including zero turn and ride on) 8  *  1 Jul 2007
    Mulchers 8  *  1 Jul 2007
    Slashers 10  *  1 Jul 2007
    Sweeper attachments 10  *  1 Jul 2007
Fertilizer spreaders 10  *  1 Jul 2007
General assets:      
    Bins:      
        Plastic 10  *  1 Jul 2007
        Timber 5  *  1 Jul 2007
    Stakes (including trellising) 3  *  1 Jul 2007
Harvesting assets:      
    Bankouts (almonds) 15  *  1 Jul 2007
    Catcher nets 10  *  1 Jul 2007
    Elevators (almonds) 12  *  1 Jul 2007
    Harvesters:      
        Coffee 10  *#  1 Jul 2007
        Olive 10  *#  1 Jul 2007
        Nuts:      
            Generally 10  *#  1 Jul 2007
            Macadamia mower mounted 8  *  1 Jul 2007
            Pick ups (eg almonds) 12  *#  1 Jul 2007
            Sweepers 12  *#  1 Jul 2007
            Tree shakers 10  *#  1 Jul 2007
        Reservoir carts (almonds) 15  *  1 Jul 2007
        Harvesting pole rakes 5  *  1 Jul 2007
        Trailers 15  *  1 Jul 2007
Pruning assets:      
    Chain saws 5  *  1 Jul 2007
    Electric hand pruners 3  *  1 Jul 2007
    Manual hand pruners 2  *  1 Jul 2007
    Pneumatic pruners:      
        Compressor 10  *  1 Jul 2007
        Hand tools 5  *  1 Jul 2007
 
Poultry farming for breeding, eggs and meat
( 01710 to 01720 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
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:    *   
    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
Water assets:      
    Drinking systems (including tubing, nipple drinkers,drinking cups, pressure regulators and filter units) 10  *  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
 
Pig farming
(01920)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters, and doors) 20  *  1 Jul 2008
    Curtains:    
        Sidewalls 10  *  1 Jul 2008
    Floors (suspended type):      
        Concrete 10  *  1 Jul 2008
        Plastic 10  *  1 Jul 2008
        Steel 5  *  1 Jul 2008
Control systems (excluding personal computers) 10  *  1 Jul 2008
Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10  *  1 Jul 2008
Effluent separators/Effluent fan extractors 10  *  1 Jul 2008
Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10  *  1 Jul 2008
    Fans:      
        Exhaust (tunnel, minivent) 10  *  1 Jul 2008
        Stirrer 10  *  1 Jul 2008
Farrowing crates 10  *  1 Jul 2008
Generators (emergency) 20  *  1 Jul 2008
Heaters and heat lamps 5  *  1 Jul 2008
High pressure cleaners 3  *  1 Jul 2008
Instruments for measuring backfat or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5  *  1 Jul 2008
Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10  *  1 Jul 2008
Milling assets 10  *  1 Jul 2008
Mixing assets 10  *  1 Jul 2008
Pens (including fences, gates, stalls, farrowing crates, ramps) 10  *  1 Jul 2008
Silos:      
    Readyfeed 10  *  1 Jul 2008
    Grain storage 20  *  1 Jul 2008
Tank storage for liquid feed supplements 20  *  1 Jul 2008
Water assets:      
    Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10  *  1 Jul 2008
    Effluent tanks (concrete) 20  *  1 Jul 2008
Weigh bars, weigh indicators and weigh platforms 5  *  1 Jul 2008
 
Aquaculture
( 02011 to 02039 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Aeration assets:      
    Direct supply systems (including paddlewheels and aspirators):      
        Fresh water 6  *  1 Jul 2007
        Salt water[F2] 3  *  1 Jul 2007
    Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10  *  1 Jul 2007
Aquaculture tanks:      
    Concrete 20  *  1 Jul 2007
    Fibreglass 15  *  1 Jul 2007
    Polyethylene 20  *  1 Jul 2007
    Raceways 20  *  1 Jul 2007
    Transport of live products 10  *  1 Jul 2007
Bins and crates 5  *  1 Jul 2007
Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200)      
Cooling assets (including water chillers) 10  *  1 Jul 2007
Control systems 10  *  1 Jul 2007
Environmental control structures and protective structures used in salt water environment 15  *  1 Jul 2007
Feeders (including belt, pendulum, scatter and blower) 5  *  1 Jul 2007
Graders 10  *  1 Jul 2007
Harvesting nets 4  *  1 Jul 2007
Hatching assets (including hatching containers) 10  *  1 Jul 2007
Heating assets:      
    Direct heating system (including immersion heaters):      
        Fresh water 10  *  1 Jul 2007
        Salt water 5  *  1 Jul 2007
    Indirect heating system (including heat exchangers and passive heating) 10  *  1 Jul 2007
Instruments (including sensors and water quality meters) 5  *  1 Jul 2007
Oyster farming assets:      
    Oyster growing structures (incorporating posts and racks or lines) 10  *  1 Jul 2007
    Baskets 8  *  1 Jul 2007
    Rumblers 10  *  1 Jul 2007
    Sticks 5  *  1 Jul 2007
    Trays:      
        Plastic 8  *  1 Jul 2007
        Timber 5  *  1 Jul 2007
    Vats, treatment 15  *  1 Jul 2007
Power supply assets, emergency or standby:  *   *   * 
    Generators (incorporating attached engine management and generator monitoring instruments) 15  *  1 Jul 2007
Processing assets:      
    Conveyors, elevators and hoppers 10  *  1 Jul 2007
    Cookers 10  *  1 Jul 2007
    Packaging assets (including vacuum and modified atmospheric packing) 10  *  1 Jul 2007
Refrigeration assets:      
    Insulation panels in cool or freezer rooms used in salt water environment 20  *  1 Jul 2007
Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10  *  1 Jul 2007
Water assets:      
    Aquaculture channels and ponds 20  *  1 Jul 2007
    Liners and erosion matting for ponds and channels 15  *  1 Jul 2007
    Pipes and pipelines:      
        Above ground (polyethylene and polyvinylchloride including lay flat hoses) 10  *  1 Jul 2007
        In ground (polyethylene and polyvinylchloride) 30  *  1 Jul 2007
    Pumps:      
        Generally:      
            Fresh water 10  *  1 Jul 2007
            Salt water 5  *  1 Jul 2007
        Single phase transfer pumps:      
            Fresh water 5  *  1 Jul 2007
            Salt water 3  *  1 Jul 2007
    Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10  *  1 Jul 2007
Weighing machines 5  *  1 Jul 2007
 
Forestry and logging
( 03010 to 03020 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
 
Fishing
( 04111 to 04199 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Fishing plant:      
    Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200)      
    Fish holding baskets 10  *  1 Jan 2001
    Purse seine fishing net 5  *  1 Jan 2001
MINING
( 06000 to 10900 )
 
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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:    * 
         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)      
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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)    
 
Iron ore mining
( 08010 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 Jul 2009
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 2009
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)      
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
MANUFACTURING
( 11110 to 25990 )
 
Meat and meat product manufacturing
( 11110 to 11130 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Fruit and vegetable canning plant 20   1 Jan 2001
Jam-making plant 20   1 Jan 2001
 
Oil and fat manufacturing
(11500)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Olive oil processing assets 15  *  1 Jul 2008
 
Grain mill product manufacturing
(11610)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
Malt manufacturing assets:      
    Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15  *  1 Jul 2008
    Barley and malt handling assets:      
        Augers, conveyors and elevators 15  *  1 Jul 2008
        Silos:      
            Galvanised construction 30  *  1 Jul 2008
            Steel construction 40  *  1 Jul 2008
        Weighbridges/weighers 20  *  1 Jul 2008
        Clean in place system assets (including pipes, pumps and tanks) 15  *  1 Jul 2008
        Control systems (excluding personal computers) 10  *  1 Jul 2008
    Germination assets:      
        Above/below floor cleaning systems 15  *  1 Jul 2008
        Aeration blowers 15  *  1 Jul 2008
        CO2 extraction units 15  *  1 Jul 2008
        Loaders/unloaders/turners 15  *  1 Jul 2008
        Vessels:      
            Concrete 40  *  1 Jul 2008
            Rotating drums 20  *  1 Jul 2008
            Stainless steel 25  *  1 Jul 2008
    Kiln assets:      
        Fans 15  *  1 Jul 2008
        Gas burners 15  *  1 Jul 2008
        Heat exchanger systems 20  *  1 Jul 2008
        Heat recovery systems 20  *  1 Jul 2008
        Kilns:      
            Concrete 40  *  1 Jul 2008
            Stainless steel 25  *  1 Jul 2008
        Loaders/unloaders/turners 15  *  1 Jul 2008
    Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15  *  1 Jul 2008
    Steeping assets:      
        Above floor/below floor cleaning systems 15  *  1 Jul 2008
        Slurry tanks 25  *  1 Jul 2008
        Steeping vessels:      
            Concrete 40  *  1 Jul 2008
            Rotating drums 20  *  1 Jul 2008
            Stainless steel 25  *  1 Jul 2008
    Waste water treatment assets:      
        Aerators 20  *  1 Jul 2008
        Blowers 20  *  1 Jul 2008
        Clarifiers 20  *  1 Jul 2008
        Digester/aeration tanks 25  *  1 Jul 2008
        Reverse osmosis system assets 20  *  1 Jul 2008
Rice milling plant 13 ⅓   1 Jan 2001
Cereal and pasta product manufacturing
    ( 11620 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Ancillary assets:      
    Bin washers 15  *  1 Jul 2008
    Blowers and fans:      
        Generally 25  *  1 Jul 2008
        Used in materials handling 15  *  1 Jul 2008
    Clean-in-place (CIP) systems 15  *  1 Jul 2008
    Control systems (excluding personal computers) 10  *  1 Jul 2008
    Dust collection assets (including cyclones) 20  *  1 Jul 2008
    Extrusion die washers 5  *  1 Jul 2008
    Racks and shelving 20  *  1 Jul 2008
    Scales (electronic and load cells) 10  *  1 Jul 2008
    Water chillers 20  *  1 Jul 2008
    Water filtration and softening assets (including reverse osmosis assets) 15  *  1 Jul 2008
Cereal food manufacturing assets:      
    Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740)      
    Cold formed and nut based cereal bar manufacturing assets:      
        Cooling tunnels 20  *  1 Jul 2008
        Enrobers 12 ½  *  1 Jul 2008
        Guillotines 15  *  1 Jul 2008
        Slab formers (sheeters) 15  *  1 Jul 2008
        Slitters 15  *  1 Jul 2008
        Spreaders 15  *  1 Jul 2008
        Syrup cookers and kettles (including fire cookers) 15  *  1 Jul 2008
        Tempering machines 15  *  1 Jul 2008
    General cereal food processing assets:      
        Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15  *  1 Jul 2008
        Ovens (electric and gas-fired) 20  *  1 Jul 2008
    Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets):      
        Coating assets (including coating applicators and drum coaters) 15  *  1 Jul 2008
        Cookers 15  *  1 Jul 2008
        Delumpers (lump breakers) 10  *  1 Jul 2008
        Dryers:      
            Flite dryers 30  *  1 Jul 2008
            Fluid bed dryers 20  *  1 Jul 2008
            Others (including belt and coating dryers) 15  *  1 Jul 2008
        Extruders 20  *  1 Jul 2008
        Feeders (including loss-in-weight and screw type feeders) 10  *  1 Jul 2008
        Milling machines (including flaking mills, pellet mills and shredding mills) 20  *  1 Jul 2008
        Steam preconditioners 10  *  1 Jul 2008
Packaging assets (including cartoners, case packers, case palletisers, check weighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12  *  1 Jul 2008
Pasta manufacturing assets:      
    Blenders and mixers 15  *  1 Jul 2008
    Cooling assets (including chillers and coolers) 10  *  1 Jul 2008
    Dryers 15  *  1 Jul 2008
    Extrusion dies 2  *  1 Jul 2008
    Fill preparation assets:      
        Cookers/kettles 15  *  1 Jul 2008
        Mincers 15  *  1 Jul 2008
    Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½  *  1 Jul 2008
    Pasteurisers 15  *  1 Jul 2008
Product and raw material receiving and handling assets:      
    Aspirators 20  *  1 Jul 2008
    Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc):      
        Mild and stainless steel 15  *  1 Jul 2008
        Others (including plastic and fibreglass) 10  *  1 Jul 2008
    Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15  *  1 Jul 2008
    Conveyors (including belt, bucket, roller and screw conveyors) 15  *  1 Jul 2008
    Silos:      
        Flour (semolina) silos 25  *  1 Jul 2008
        Steel 30  *  1 Jul 2008
    Storage tanks (including jacketed tanks) 20  *  1 Jul 2008
    Tipping stations (tote bin dumpers) 15  *  1 Jul 2008
Quality control assets:      
    Metal detectors 10  *  1 Jul 2008
    X-ray detectors 5  *  1 Jul 2008
 
Bakery product manufacturing
( 11710 to 11740 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
 
Bakery product manufacturing (non-factory based)
(11740)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
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
 
Sugar and confectionery manufacturing
( 11810 to 11820 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Confectioners' machinery 20   1 Jan 2001
Sugar mills 13 ⅓   1 Jan 2001
 
Other food product manufacturing n.e.c.
(11990)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Peanut processing assets:      
    Aeration units 15  *  1 Jul 2009
    Aspirators 10  *  1 Jul 2009
    Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15  *  1 Jul 2009
    Blanchers 10  *  1 Jul 2009
    Cleaning assets:      
        De-stoners and gravity separators 20  *  1 Jul 2009
        Pre-cleaners (intake cleaners) 15  *  1 Jul 2009
    Control systems 10  *  1 Jul 2009
    Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10  *  1 Jul 2009
    Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20  *  1 Jul 2009
    Fryers 10  *  1 Jul 2009
    Granulators 12  *  1 Jul 2009
    Laboratory assets:      
        Generally 10  *  1 Jul 2009
        Laboratory analysers 5  *  1 Jul 2009
    Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15  *  1 Jul 2009
    Ovens (including roasters and dryers) 10  *  1 Jul 2009
    Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10  *  1 Jul 2009
    Peanut oil crushing assets:      
        Cookers 15  *  1 Jul 2009
        Screw presses/expeller presses 13  *  1 Jul 2009
    Quality control assets:      
        Magnets and magnetic separators 7  *  1 Jul 2009
        Metal detectors 10  *  1 Jul 2009
        X-ray units 5  *  1 Jul 2009
    Refrigeration units 20  *  1 Jul 2009
    Sampling assets:      
        Sample grinders and shellers 10  *  1 Jul 2009
        Sieve tables and picking belt decks 20  *  1 Jul 2009
        Moisture meters 5  *  1 Jul 2009
    Scales 5  *  1 Jul 2009
    Shellers 20  *  1 Jul 2009
    Silos (metal) 30  *  1 Jul 2009
    Sorting and sizing assets:      
        Electronic/laser sorters (including colour sorters) 10  *  1 Jul 2009
        Generally (including vibrating sieves, shaker decks and sizing shakers) 20  *  1 Jul 2009
    Tipping units 20  *  1 Jul 2009
    Transformers 40  *  1 Jul 2009

Soft drink, cordial and syrup manufacturing
(12110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
De-aerated water system assets (including pipes, pumps and tanks) 20  *  1 Jul 2009
Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15  *  1 Jul 2009
Packaging assets:      
    Filling and sealing assets:      
        Capping machines 15  *  1 Jul 2009
        Container dryers (incorporating air knives and blowers) 10  *  1 Jul 2009
        Cooling and warming tunnels 10  *  1 Jul 2009
        Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20  *  1 Jul 2009
        Induction sealers 10  *  1 Jul 2009
        Inspection machines 10  *  1 Jul 2009
    Handling assets:      
        Bottle and can rinsing machines 20  *  1 Jul 2009
        Depalletisers 20  *  1 Jul 2009
        Pallet binders 10  *  1 Jul 2009
        Palletisers 20  *  1 Jul 2009
        Strap cutting machines 10  *  1 Jul 2009
        Stretch wrappers 15  *  1 Jul 2009
    Packing assets:      
        Carton packers 15  *  1 Jul 2009
        Coding machines (including container coders and outer date coders) 7  *  1 Jul 2009
        Label applicators 7  *  1 Jul 2009
        Labellers 15  *  1 Jul 2009
        Multipack machines 10  *  1 Jul 2009
        Shrink wrappers 15  *  1 Jul 2009
        Tunnel pasteurisers 10  *  1 Jul 2009
Support assets:      
    Additive dosing systems assets (including pipes, pumps and tanks) 20  *  1 Jul 2009
    Air compressors and receivers 20  *  1 Jul 2009
    Boilers 20  *  1 Jul 2009
    Carbonators (including controls, pumps and valves) 20  *  1 Jul 2009
    Centrifuges 15  *  1 Jul 2009
    Clean in place system assets (CIP) (including pipes, pumps and tanks) 15  *  1 Jul 2009
    Control system assets (excluding personal computers but including program logic controllers and switchgear ) 10  *  1 Jul 2009
    Conveyers 15  *  1 Jul 2009
    Heat exchangers 15  *  1 Jul 2009
    Laboratory equipment 10  *  1 Jul 2009
    Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15  *  1 Jul 2009
    Pipes 25  *  1 Jul 2009
    Pumps 15  *  1 Jul 2009
    Syrup preparation assets (including tanks) 15  *  1 Jul 2009
    Valves 10  *  1 Jul 2009
    Waste water treatment assets:      
        Aerators 20  *  1 Jul 2009
        Anaerobic bio gas system assets 25  *  1 Jul 2009
        Blowers 20  *  1 Jul 2009
        Clarifiers 20  *  1 Jul 2009
        Digester/aeration tanks 25  *  1 Jul 2009
        Reverse osmosis system assets 20  *  1 Jul 2009
    Weighers 20  *  1 Jul 2009
Tanks:      
    Hot water 25  *  1 Jul 2009
    Liquid CO2 storage 20  *  1 Jul 2009
    Storage:      
        Chemical storage 20  *  1 Jul 2009
        Generally 30  *  1 Jul 2009
 
Beer manufacturing (except non-alcoholic beer)
(12120)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Beer filtration assets:      
    Beer filters 20  *  1 Jul 2008
    Filter media make up assets 20  *  1 Jul 2008
    Mash filters 20  *  1 Jul 2008
Brewing assets:      
    Grist hoppers 25  *  1 Jul 2008
    Mash tuns 25  *  1 Jul 2008
    Lauter tuns 25  *  1 Jul 2008
    Spent grains transfer system assets 20  *  1 Jul 2008
    Wort kettles 25  *  1 Jul 2008
    Whirlpool vessels 25  *  1 Jul 2008
Cellaring assets:      
    Carbonators (including controls, pumps and valves) 20  *  1 Jul 2008
    Centrifuges 15  *  1 Jul 2008
    De-aerated water system assets (including pipes, pumps and tanks) 20  *  1 Jul 2008
    Yeast filters/dryers 15  *  1 Jul 2008
    Yeast propagators 20  *  1 Jul 2008
Malt handling and cleaning assets:      
    Augers/conveyers and elevators 15  *  1 Jul 2008
    Dust extractors 20  *  1 Jul 2008
    Grain cleaning assets (including screeners, destoners and magnetic separators) 20  *  1 Jul 2008
    Malt milling machines (including hammer and roller mills) 20  *  1 Jul 2008
    Silos:      
        Galvanised construction 30  *  1 Jul 2008
        Steel construction 40  *  1 Jul 2008
    Weighers 20  *  1 Jul 2008
Packaging assets:      
    Bottle and can filling and sealing assets:      
        Filling machines 20  *  1 Jul 2008
        Inspection machines 10  *  1 Jul 2008
    Bottle and can handling assets:      
        Bottle and can rinsing machines 20  *  1 Jul 2008
        Depalletisers 20  *  1 Jul 2008
        Palletisers 20  *  1 Jul 2008
    Bottle and can packing assets:      
        Carton packers 15  *  1 Jul 2008
        Date coders 7  *  1 Jul 2008
        Labellers 15  *  1 Jul 2008
        Multipack machines 10  *  1 Jul 2008
        Outer date coders 7  *  1 Jul 2008
        Shrink wrappers 15  *  1 Jul 2008
        Tunnel pasteurisers 10  *  1 Jul 2008
    Conveyers 15  *  1 Jul 2008
    Keg line assets:      
        Capping machines 15  *  1 Jul 2008
        Coding machines 7  *  1 Jul 2008
        External washing machines 20  *  1 Jul 2008
        Internal washer and filler machines 20  *  1 Jul 2008
        Pasteurisers 20  *  1 Jul 2008
Support assets:      
    Additive and hops dosing systems assets (including pipes, pumps and tanks) 20  *  1 Jul 2008
    Air compressors and receivers 20  *  1 Jul 2008
    Boilers 20  *  1 Jul 2008
    Carbon dioxide recovery system assets:      
        Gas collection and storage assets (including pipes, bladders and tanks) 25  *  1 Jul 2008
        Gas processing assets 20  *  1 Jul 2008
        Vaporisation system assets 20  *  1 Jul 2008
    Clean in place system (CIP) assets (including pipes, pumps and tanks) 15  *  1 Jul 2008
    Control system assets (excluding personal computers) 10  *  1 Jul 2008
    Heat exchangers 15  *  1 Jul 2008
    Refrigeration assets (including compressors, condensers, evaporators and pumps) 15  *  1 Jul 2008
    Pipes 25  *  1 Jul 2008
    Pumps 15  *  1 Jul 2008
    Valves 10  *  1 Jul 2008
    Vapour condensers 15  *  1 Jul 2008
    Waste water treatment assets:      
        Aerators 20  *  1 Jul 2008
        Anaerobic bio gas system assets 25  *  1 Jul 2008
        Blowers 20  *  1 Jul 2008
        Clarifiers 20  *  1 Jul 2008
        Digester/aeration tanks 25  *  1 Jul 2008
        Reverse osmosis system assets 20  *  1 Jul 2008
Tanks:      
    Beer fermentation and storage 30  *  1 Jul 2008
    Chemical storage 20  *  1 Jul 2008
    Cold service storage 25  *  1 Jul 2008
    Condensate collection 25  *  1 Jul 2008
    Hot service storage 25  *  1 Jul 2008
    Liquid CO² storage 20  *  1 Jul 2008
    Trub 25  *  1 Jul 2008
    Yeast storage 25  *  1 Jul 2008
 
Spirit manufacturing
(12130)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Distillery plant (brandy etc) 13 ⅓   1 Jan 2001
 
Wine and other alcoholic beverage manufacturing
    ( 12140 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Barrel assets:      
    Barrel racks 20  *  1 Jul 2008
    Barrel washers 7  *  1 Jul 2008
    Oak barrels 4  *  1 Jul 2008
Grape handling assets:      
    Conveyors and elevators 15  *  1 Jul 2008
    Crusher/destemmers 15  *  1 Jul 2008
    Electronic scales (mobile) 10  *  1 Jul 2008
    Grape bins (plastic) 5  *  1 Jul 2008
    Grape receival hoppers 20  *  1 Jul 2008
    Grape waste pits (concrete) 20  *  1 Jul 2008
    Presses:      
        Basket 20  *  1 Jul 2008
        Continuous (Screw) 15  *  1 Jul 2008
        Pneumatic (Airbag) 15  *  1 Jul 2008
    Weighbridges/weighers 20  *  1 Jul 2008
Packaging assets:      
    Bottle and cask filling, sealing and coding assets:      
        Cap feed systems 15  *  1 Jul 2008
        Cappers 15  *  1 Jul 2008
        Carton packing machines 15  *  1 Jul 2008
        Corkers 15  *  1 Jul 2008
        Crown sealers (sparkling wine) 15  *  1 Jul 2008
        Date coders 7  *  1 Jul 2008
        Fillers 15  *  1 Jul 2008
        Foilers 15  *  1 Jul 2008
        Inspection machines 10  *  1 Jul 2008
        Labellers 10  *  1 Jul 2008
        Rinsers 15  *  1 Jul 2008
    Handling and packing assets:      
        Carton erectors/sealers/tapers 15  *  1 Jul 2008
        Conveyors (Loose bottle, carton, pallet) 15  *  1 Jul 2008
        Depalletisers 15  *  1 Jul 2008
        Outer date coders 5  *  1 Jul 2008
        Palletisers 15  *  1 Jul 2008
        Shrink wrappers 15  *  1 Jul 2008
Separation/filtration assets:      
    Centrifuges 10  *  1 Jul 2008
    Filtration units (incorporating housing and filters):      
        Cross flow filter units 10  *  1 Jul 2008
        Diatomaceous earth filter units (including earth make-up system) 10  *  1 Jul 2008
        Lees filter units 10  *  1 Jul 2008
        Membrane cartridge filter units (including lenticular) 10  *  1 Jul 2008
        Plate and frame filter units 15  *  1 Jul 2008
        Rotary drum vacuum filter units 15  *  1 Jul 2008
Sparkling wine equipment:      
    Carbonation equipment 10  *  1 Jul 2008
    Corking/wiring equipment 15  *  1 Jul 2008
    Disgorging and dosing equipment 10  *  1 Jul 2008
    Riddling equipment 15  *  1 Jul 2008
Support assets:      
    Additive liquid dosing systems 10  *  1 Jul 2008
    Air compressors 15  *  1 Jul 2008
    Air receivers 20  *  1 Jul 2008
    Boilers 15  *  1 Jul 2008
    Cooling towers 15  *  1 Jul 2008
    Electrical and Process control systems:      
        Control cabinets, switchgear 10  *  1 Jul 2008
        Programmed logic controllers (PLCs) 10  *  1 Jul 2008
        Transformers 40  *  1 Jul 2008
    Flow meters 10  *  1 Jul 2008
    Grape/wine testing equipment:      
        Grape must analyzers 10  *  1 Jul 2008
        Laboratory glassware 2  *  1 Jul 2008
        Laboratory other equipment 10  *  1 Jul 2008
    Heat exchangers 15  *  1 Jul 2008
    Hoses 5  *  1 Jul 2008
    Hot water systems 10  *  1 Jul 2008
    Inert gas systems:      
        Dry ice machines 10  *  1 Jul 2008
        Gas storage pressure tanks 20  *  1 Jul 2008
        Nitrogen generators 10  *  1 Jul 2008
    Pipes and fittings:      
        Mild steel 10  *  1 Jul 2008
        Non-ferrous 20  *  1 Jul 2008
        Stainless steel 25  *  1 Jul 2008
        Valves 10  *  1 Jul 2008
    Pumps 15  *  1 Jul 2008
    Refrigeration assets (including compressors, condensers, evaporators and storage tanks) 15  *  1 Jul 2008
    Reverse osmosis plant 10  *  1 Jul 2008
    Waste water treatment assets:      
        Aerators 10  *  1 Jul 2008
        Blowers 10  *  1 Jul 2008
        Clarifiers 10  *  1 Jul 2008
        Digesters 10  *  1 Jul 2008
Tanks (including insulation, agitators, pump over systems and monitoring instrumentation):      
    Pressure tanks (for sparkling wine) 20  *  1 Jul 2008
    Waste water storage/treatment tanks 15  *  1 Jul 2008
    Water storage tanks 30  *  1 Jul 2008
    Wine fermenters:      
        Open 30  *  1 Jul 2008
        Rotary 30  *  1 Jul 2008
        Static 30  *  1 Jul 2008
        Sweeping arm 30  *  1 Jul 2008
    Wine storage tanks 30  *  1 Jul 2008
Tank accessories:      
    Micro oxygenation systems 5  *  1 Jul 2008
    Tank plungers 10  *  1 Jul 2008
 
Cigarette and and tobacco manufacturing
( 12200 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Stationers' manufacturing plant 13 ⅓   1 Jan 2001
 
Printing
( 16110 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 ½  *  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  *  1 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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Newspaper printing assets:      
    Ancillary assets:      
        Automated guided vehicles (including laser guided vehicles 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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Boot and shoe polish manufacturing plant 13 ⅓   1 Jan 2001
 
Other basic chemical product manufacturing
( 18910 to 18990 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Explosive manufacturing and chemical plant 13 ⅓   1 Jan 2001
 
Polymer product and rubber product manufacturing
( 19110 to 19200 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
 
Glass and glass product manufacturing
( 20100 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF APPLICATION
Container glass and flat (float) glass manufacturing assets:      
    Ancillary assets:      
        Blowers and fans 25  *  1 Jul 2008
        Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25  *  1 Jul 2008
        Ducting, pipes and piping 40  *  1 Jul 2008
        Steelwork structures (including gantries, platforms and walkways) 40  *  1 Jul 2008
        Vacuum pumps:      
            Liquid ring pumps 10  *  1 Jul 2008
            Oil sealed pumps 20  *  1 Jul 2008
    Annealing lehrs 25  *  1 Jul 2008
    Batch house assets:      
        Cullet handling and return assets:      
            Cullet crushers 25  *  1 Jul 2008
            Scraping conveyor systems:      
                Container glass 12  *  1 Jul 2008
                Flat glass 25  *  1 Jul 2008
        Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25  *  1 Jul 2008
        Silos 40  *  1 Jul 2008
    Coating assets (cold and hot end) 12  *  1 Jul 2008
    Control systems (excluding personal computers) 10  *  1 Jul 2008
    Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25  *  1 Jul 2008
    Float baths 25  *  1 Jul 2008
    Forehearths 12  *  1 Jul 2008
    Forming machines (incorporating shearing and distribution systems) 12  *  1 Jul 2008
    Glass furnace assets:      
        Batch chargers 12  *  1 Jul 2008
        Exhaust stacks:      
            Brick lined 40  *  1 Jul 2008
            Steel 12  *  1 Jul 2008
        Furnace support assets (including bubbler systems and electro boost systems) 12  *  1 Jul 2008
        Furnace tanks 12  *  1 Jul 2008
        Regenerators and recuperators 12  *  1 Jul 2008
    Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12  *  1 Jul 2008
    Inspection assets 10  *  1 Jul 2008
    Lehr stackers 12  *  1 Jul 2008
    Moulds 2  *  1 Jul 2008
Glass product manufacturing assets:      
    Automotive glass product manufacturing assets:      
        CNC controlled edgers and grinders 15  *  1 Jul 2009
        CNC controlled scorers and cutters 15  *  1 Jul 2009
        Inspection assets:      
            Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15  *  1 Jul 2009
            Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10  *  1 Jul 2009
        Post-processing assets used in automotive laminated glass production and toughened glass production processes:      
            Automated back window soldering units 10  *  1 Jul 2009
            Others including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling 15  *  1 Jul 2009
    CNC machines 7  *  1 Jul 2009
    Control systems (excluding personal computers) 10  *  1 Jul 2009
    Cutting tables:      
        Automated cutting and break-out tables 10  *  1 Jul 2009
        Laminated glass cutting tables 10  *  1 Jul 2009
        Manual cutting tables (including air float tables) 15  *  1 Jul 2009
    Digital printing assets:      
        Digital printers 5  *  1 Jul 2009
        Dryers 12 ½  *  1 Jul 2009
    Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15  *  1 Jul 2009
    Drilling and/or milling machines (including horizontal and vertical drilling machines) 10  *  1 Jul 2009
    Edgers:      
        Arrissing machines 8  *  1 Jul 2009
        Horizontal double edgers 10  *  1 Jul 2009
        Straight line edgers and bevellers 7  *  1 Jul 2009
    Glass handling and storage assets:      
        Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10  *  1 Jul 2009
        Bulk glass handling assets:      
            Straddle carriers 10  *  1 Jul 2009
            Vertical glass handlers (sideloaders, tuning forks) 17  *  1 Jul 2009
        Overhead cranes and gantries - see Table B      
        Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20  *  1 Jul 2009
        Steel grabs 12  *  1 Jul 2009
        Trolleys 7  *  1 Jul 2009
        Vacuum lifters and scissor grabs 8  *  1 Jul 2009
        Vertical masts and other elevated work platforms - see Table B      
    Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15  *  1 Jul 2009
    Glass toughening ('tempering') assets:      
        Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20  *  1 Jul 2009
        Heat soaking ovens 20  *  1 Jul 2009
    Glass washing machines 10  *  1 Jul 2009
    Plastic film applicators ('spotstick machines') 8  *  1 Jul 2009
    Screen printing assets - see Table A Printing (16110)      
    Support assets (including air compressors and boilers) - see Table B      
    Waterjet cutting machines 10  *  1 Jul 2009
 
Non-metallic mineral product manufacturing
( 20210 to 20900 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
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
 
Primary metal and metal product manufacturing
(21100 to 21390)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
 
Iron smelting and steel manufacturing
(21100)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Coke making assets:      
    Coal screening assets:      
        Crushers 20  *  1 Jul 2009
        Hammer mills 15  *  1 Jul 2009
        Hydrowashers 20  *  1 Jul 2009
        Primary, secondary and tertiary screens and chutes 10  *  1 Jul 2009
    Coke ovens batteries assets:      
        Breeze basins 30  *  1 Jul 2009
        Charging car rails 20  *  1 Jul 2009
        Charging cars 20  *  1 Jul 2009
        Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30  *  1 Jul 2009
        Coke ploughs 15  *  1 Jul 2009
        Coke transfer cars 25  *  1 Jul 2009
        Coke wharves (including concrete end barriers and skids) 30  *  1 Jul 2009
        Hot cars incorporating locomotive, wagon, tray and bogies 15  *  1 Jul 2009
        Hot car spur lines 30  *  1 Jul 2009
        Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic system and water pump pit) 15  *  1 Jul 2009
        Ram tracks and live rails 30  *  1 Jul 2009
        Rams 30  *  1 Jul 2009
    Coke ovens gas by-products assets:      
        Acid compound assets:      
            Acid compound structures, pumps, overflow and storage tanks 15  *  1 Jul 2009
        Ammonia absorbers including pumps, ammonia storage tanks, and distribution pipes (including valves) 15  *  1 Jul 2009
        Ammonia plant assets:      
            Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15  *  1 Jul 2009
        Benzine, toluene and xylene plant assets:      
            Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30  *  1 Jul 2009
        Benzol scrubbers (including pumps and distribution pipe work including valves) 35  *  1 Jul 2009
        Exhausters (including support structures and hydraulic systems) 5  *  1 Jul 2009
        Final coolers 35  *  1 Jul 2009
        Napthalene plant assets:      
            Sludge tanks, pre heaters, distillation columns,tanks, decanters, condensers, and pumps 35  *  1 Jul 2009
        Primary cooler assets:      
            Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 35  *  1 Jul 2009
        Sulphate plant assets:      
            Feed tanks, evaporators, centrifuge units, conveyors including belts, structures, drives and chutes, jet condensers, hot water tanks, driers (including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10  *  1 Jul 2009
        Tar plant assets:      
            Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15  *  1 Jul 2009
        Tar precipitators 20  *  1 Jul 2009
    Emissions control assets:      
        Waste gas cleaning and dedusting assets:      
            Baghouses 20  *  1 Jul 2009
            Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20  *  1 Jul 2009
            Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20  *  1 Jul 2009
            Fume extraction hoods 20  *  1 Jul 2009
            Waste gas collector mains and ducts 25  *  1 Jul 2009
    Materials handling assets:      
        Bins (including furnace coke, dust disposal bins) 20  *  1 Jul 2009
        Conveyor systems (including structures, belts, gearboxes and motors) 15  *  1 Jul 2009
        Conveyor systems transfer houses 15  *  1 Jul 2009
        Feed bunkers 15  *  1 Jul 2009
        Motorised feeders 15  *  1 Jul 2009
    Water treatment assets:      
        Cooling towers incorporating fans, motors, access platforms and stairs 25  *  1 Jul 2009
Sinter making assets:      
    Cooler assets:      
        Cooler fans 10  *  1 Jul 2009
        Coolers (incorporating pan conveyors and drives) 25  *  1 Jul 2009
    Emissions control assets:    *  1 Jul 2009
        Waste gas cleaning and dedusting assets:      
            Activated carbon packed bed filters 15  *  1 Jul 2009
            Dedusting fans 10  *  1 Jul 2009
            Electrostatic precipitators and scraper chains 20  *  1 Jul 2009
            Waste gas collector mains and ducts 20  *  1 Jul 2009
    Feed sequence assets:      
        Feed rolls 7  *  1 Jul 2009
        Mixing and rolling drums 30  *  1 Jul 2009
    Materials handling assets:      
        Belt weighers 5  *  1 Jul 2009
        Bins:      
            Coke bins 15  *  1 Jul 2009
            Ore bins 23  *  1 Jul 2009
            Sinter bins 17  *  1 Jul 2009
        Chutes 15  *  1 Jul 2009
        Conveyor systems (including structures, belts, gearboxes and motors) 17  *  1 Jul 2009
        Feeders:      
            Coke 15  *  1 Jul 2009
            Ore 23  *  1 Jul 2009
            Sinter 17  *  1 Jul 2009
        Weigh feeders:      
            Coke 15  *  1 Jul 2009
            Ore 23  *  1 Jul 2009
    Strand assets:      
        Ignition furnaces (incorporating associated air and gas mains) 15  *  1 Jul 2009
        Preheat hoods (incorporating waste heat recovery fans and mains) 7  *  1 Jul 2009
        Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10  *  1 Jul 2009
        Strand structures and drives (including conveyors, wind legs and dust troughs) 20  *  1 Jul 2009
    Water treatment assets:      
        Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30  *  1 Jul 2009
 
Alumina production
( 21310 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
For metal casting assets see determinations for Non-ferrous metal casting (21410)      
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Motor cycle building plant 10   1 Jan 2001
 
Photographic, optical and ophthalmic equipment manufacturing
( 24110 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Watchmakers' plant 10   1 Jan 2001
 
Furniture and other manufacturing
( 25110 to 25990 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
ELECTRICITY, GAS, WATER AND WASTE SERVICES
( 26110 to 29220 )
 
Electricity supply
( 26110 to 26400 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Electricity distribution:      
     Control, monitoring, communications and protection systems 10  *  1 Jan 2002
     Customer meters (incorporating load and time switches if fitted) 25  *  1 Jan 2002
     Customer service mains or cable, above ground 40  *  1 Jan 2002
     Customer service mains or cable, underground 50  *  1 Jan 2002
     Distribution lines:      
         Above ground (incorporating conductors; cross arms, insulators and fittings; poles concrete, wood, steel or stobie; and transformers pole or ground pad mounted) 45  *  1 Jan 2002
         Combination of above ground and underground 47 ½  *  1 Jan 2002
         Underground (incorporating cables, fittings and ground pad mounted transformers) 50  *  1 Jan 2002
     Distribution substations/transformers, pole or ground pad mounted 40  *  1 Jan 2002
     Distribution zone substations (excluding control, monitoring, communications and protection systems) 40  *  1 Jan 2002
     Nightwatchman's lights 15  *  1 Jan 2002
     Street lights 15  *  1 Jan 2002
Electricity generation:      
     Ash and dust handling and disposal:      
         Ash dams 20  *  1 Jan 2002
         Ash slurry system 15  *  1 Jan 2002
         Conveyors 30  *  1 Jan 2002
         Crushers 15  *  1 Jan 2002
         On-site storage silos, concrete or steel 30  *  1 Jan 2002
     Fuel supply and handling:      
         On-site gaseous fuel supply system (incorporating downstream delivery pipelines) 30  *  1 Jan 2002
         On-site liquid fuel supply system (incorporating 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:    *  1 Jan 2002
             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 ½  *  1 Jan 2002
     Power transformers 40  *  1 Jan 2002
     Transmission lines (incorporating conductors, insulators and towers) 47 ½  *  1 Jan 2002
     Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40  *  1 Jan 2002
 
Gas supply
( 27000 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Garbage compactor trucks (including the compactor) 10  *  1 Jan 2005
CONSTRUCTION
( 30110 to 32990)
 
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air compressors:      
    Compressors - reciprocating 7  *  1 Jul 2008
    Compressors - rotary screw 10  *  1 Jul 2008
Backhoe loaders 9  *  1 Jul 2002
Bending machines (bar, angle or rod) 10  *  1 Jul 2008
Block and brick elevators (portable) 10  *  1 Jul 2008
Chain blocks, rod shears, jacks, etc 13 ⅓   1 Jan 2001
Compaction:      
    Compactors - flat plate 8  *  1 Jul 2008
    Compactors - vertical rammer 6  *  1 Jul 2008
Concreting assets:      
    Brick and paving saws 5  *  1 Jul 2008
    Concrete demolition saws 3  *  1 Jul 2008
    Concrete kibble buckets 15  *  1 Jul 2008
    Concrete mixers 4  *  1 Jul 2008
    Concrete surface preparation assets (including floor grinders, planers and scarifers) 5  *  1 Jul 2008
    Concrete trowels:      
        Walk behind 5  *  1 Jul 2008
        Ride on 7  *  1 Jul 2008
    Concrete vibrating screeders 5  *  1 Jul 2008
    Concrete vibrators:      
        Brushcutter style 5  *  1 Jul 2008
        Drive units 6  *  1 Jul 2008
        Flexible shaft pumps 6  *  1 Jul 2008
        Vibrating shaft 3  *  1 Jul 2008
    Concrete wheeled saws 6  *  1 Jul 2008
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
    Mobile concrete pumping units 6 ⅔   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
Formwork, beams and props, steel 10  *  1 Jul 2008
Hydraulic excavators 10  *  1 Jul 2002
Levels:      
    Dumpy 7  *  1 Jul 2008
    Laser beam 10  *  1 Jul 2008
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5  *  1 Jul 2008
Mini excavators 8  *  1 Jul 2002
Motor graders 10  *  1 Jul 2002
Pavers 12  *  1 Jul 2002
Power supply assets:      
    Generators, portable (incorporating attached engine
    management and generator monitoring
    instruments):
     
        Diesel 10  *  1 Jul 2008
        Petrol 5  *  1 Jul 2008
Power tools:      
    Chain saws 3  *  1 Jul 2008
    Hand tools:      
        Air 5  *  1 Jul 2008
        Battery 3  *  1 Jul 2008
        Electric 5  *  1 Jul 2008
    Jack hammers:      
        Air 7  *  1 Jul 2008
        Electric 3  *  1 Jul 2008
    Nail guns - air 3  *  1 Jul 2008
Profilers 10  *  1 Jul 2002
Pumps 10   1 Jan 2001
Road rollers 15  *  1 Jul 2002
Saws, bench and mitre, portable 7  *  1 Jul 2008
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)      
Welders:      
    Diesel 10  *  1 Jul 2008
    Electric 5  *  1 Jul 2008
Wheel loaders 8  *  1 Jul 2002
Winches 13 ⅓   1 Jan 2001
WHOLESALE TRADE
( 33110 to 38000 )
 
Wool wholesaling
(33110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Wool presses 20  *  1 Jul 2006
 
Mineral, metal and chemical wholesaling
( 33210 to 33230 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Petroleum products wholesaling assets:      
     Drums 4   1 Jan 2001
     Tanks (including crude, intermediate and finished product tanks) 20   1 Jan 2001
RETAIL TRADE
( 39110 to 43209 )
 
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
See Automotive repair and maintenance (94110 to 94199)      
 
Food retailing
( 41100 to 41290 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Newspaper wrapping machines 10   1 Jan 2001
ACCOMMODATION AND FOOD SERVICES
( 44000 to 45302 )
 
Accommodation
( 44000 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Accommodation providers using assets not listed here may rely on determinations shown for Residential Property Operators (67110).      
Accommodation providers who operate a pub, tavern, bar, café, restaurant or club within their premises should use the effective life determinations shown for Cafes restaurants, takeawy food services, pubs, taverns, bars and clubs( hospitality) (45110 to 45302) for assets used in that business.      
Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment) 5  *  1 Jul 2005
Carpets 7  *  1 Jul 2005
Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors), excluding doors 10  *  1 Jul 2005
Furniture, freestanding:      
     Generally (including guestrooms) 7  *  1 Jul 2005
     Outdoor 5  *  1 Jul 2005
Garage doors, electric (excluding doors):      
     Controls and motors 5  *  1 Jul 2005
Gates, electric (excluding gates):      
     Controls and motors 5  *  1 Jul 2005
Guestroom assets:      
     Bathroom assets:      
         Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1  *  1 Jul 2005
         Hair dryers 3  *  1 Jul 2005
         Heated towel rails, electric 5  *  1 Jul 2005
         Scales 5  *  1 Jul 2005
         Spa bath pumps 7  *  1 Jul 2005
         Towels 1  *  1 Jul 2005
     Bedding (including mattress protectors, pillows and sheets) 2  *  1 Jul 2005
     Bed mattresses 7  *  1 Jul 2005
     Beds:      
         Generally (including ensembles) 7  *  1 Jul 2005
         Foldout and rollaway beds (excluding sofas) 3  *  1 Jul 2005
     Bed spreads, blankets and quilts 5  *  1 Jul 2005
     Clocks and clock radios 5  *  1 Jul 2005
     Kitchen assets:      
         Bar refrigerators 10  *  1 Jul 2005
         Cooking utensils (including electric jugs, kettles, pans, pots and toasters), excluding portable cook tops and ovens. 2  *  1 Jul 2005
         Crockery and cutlery 4  *  1 Jul 2005
         Glassware 2  *  1 Jul 2005
         Microwave ovens 5  *  1 Jul 2005
     Laundry assets in guestrooms:      
         Clothes dryers 7  *  1 Jul 2005
         Irons and ironing boards 3  *  1 Jul 2005
         Washing machines 7  *  1 Jul 2005
     Window blinds and curtains 6  *  1 Jul 2005
Hot water systems (excluding commercial boilers and piping) 10  *  1 Jul 2005
Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1  *  1 Jul 2005
Laundry assets used by hotel/motel operators:      
     Dryers 10  *  1 Jul 2005
     Linen bins 15  *  1 Jul 2005
     Pressers 15  *  1 Jul 2005
     Roller irons 20  *  1 Jul 2005
     Washing machines 10  *  1 Jul 2005
Public address and paging system assets (including amplifiers, audio speakers and microphones) 10  *  1 Jul 2005
Sauna heating assets 10  *  1 Jul 2005
Swimming pools and spas:      
     Chlorinators 8  *  1 Jul 2005
     Filtration assets (including pumps) 8  *  1 Jul 2005
     Heaters 10  *  1 Jul 2005
Trolleys 10  *  1 Jul 2005
Vacuum cleaners 3  *  1 Jul 2005
Water pumps used to deliver water to residences above ground level 10  *  1 Jul 2005
 
Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs ( hospitality )
( 45110 to 45302 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5  *  1 Jul 2005
Bars, freestanding (including drink service counters and wet bars) 15  *  1 Jul 2005
Beer dispensing system assets (including, tanks, taps tubes and valves) 15  *  1 Jul 2005
Coffee making machines (including espresso and drip filter type machines) 5  *  1 Jul 2005
Counters for customer service, freestanding 15  *  1 Jul 2005
Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5  *  1 Jul 2005
Dishwasher machines 8  *  1 Jul 2005
Drink blenders 3  *  1 Jul 2005
Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers) excluding beer dispensing systems 10  *  1 Jul 2005
Electronic spirits dispensers 5  *  1 Jul 2005
Floor coverings, removable without damage:      
     Carpet 5  *  1 Jul 2005
     Rubber safety mats 5  *  1 Jul 2005
Food preparation and service assets:      
     Bench top appliances small portable type (including blenders, food processors, grills, rice cookers and toasters) 3  *  1 Jul 2005
     Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10  *  1 Jul 2005
     Cookware, handheld (including frypans, pans, pots, trays and woks) 2  *  1 Jul 2005
     Crockery, cutlery and glassware 1  *  1 Jul 2005
     Hot food display assets (including bain marie) 10  *  1 Jul 2005
     Microwave ovens 5  *  1 Jul 2005
     Preparation benches, freestanding 20  *  1 Jul 2005
     Wok burners, large commercial type 8  *  1 Jul 2005
Furniture, freestanding, for customer use:      
     In drinking areas of pubs, bars, clubs 5  *  1 Jul 2005
     In dining areas 8  *  1 Jul 2005
Furniture, not freestanding:      
     Chairs and tables fixed to ground or building 20  *  1 Jul 2005
Glassware 1  *  1 Jul 2005
Glass washer machines 5  *  1 Jul 2005
Kitchen exhaust fans 5  *  1 Jul 2005
Menu boards 5  *  1 Jul 2005
Poker/gaming machines 7  *  1 Jul 2009
TRANSPORT AND STORAGE
( 46100 to 53090 )
 
Road transport
( 46100 to 46239 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Containers, transportable (used to transport goods by road, rail and sea) 10  *  1 Jan 2001
Taxis 4   1 Jan 2001
 
Rail transport
( 47100 to 47200 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Containers, transportable (used to transport goods by road, rail and sea) 10  *  1 Jan 2001
Infrastructure assets:      
     Electrification assets:      
         Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓  *  1 Jan 2002
         Power transformers 30  *  1 Jan 2002
         Substations (incorporating switchgear and circuit breakers) 40  *  1 Jan 2002
     Passenger information and ticketing system 15  *  1 Jan 2002
     Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15  *  1 Jan 2002
     Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels):      
         Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle):      
             Heavy haul (trackwork carrying >20 GMT per annum) 30  *  1 Jan 2002
             Light haul (trackwork carrying <1 GMT per annum) 50  *  1 Jan 2002
             Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40  *  1 Jan 2002
         Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20  *  1 Jan 2002
         Passenger 40  *  1 Jan 2002
     Turnouts and crossings 20  *  1 Jan 2002
Rolling-stock:      
     Locomotives:      
         Generally (including diesel-electric and electric) 25  *  1 Jan 2002
         Heavy haul (bulk minerals/coal) 20  *  1 Jan 2002
         Underground (diesel-battery) 15  *  1 Jan 2002
     Passenger:    
         Electric/diesel power cars and trailers 30  *  1 Jan 2002
         Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30  *  1 Jan 2002
         Power vans 15  *  1 Jan 2002
     Rail mounted track infrastructure assets:      
         Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20  *  1 Jan 2002
Mainline and switch tampers 15  *  1 Jan 2002
     Wagons - bulk freight:      
         Mineral ores and coal:      
             Carbon steel 20  *  1 Jan 2002
             Ferritic steel 30  *  1 Jan 2002
         Other:      
             Coke quencher 15  *  1 Jan 2002
             Grain hoppers 20  *  1 Jan 2002
             Limestone 20  *  1 Jan 2002
             Pneumatic discharge - cement 20  *  1 Jan 2002
             Used on tram lines 40   1 Jan 2001
         Tank cars 20  *  1 Jan 2002
     Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30  *  1 Jan 2002
 
Water transport and support services
( 48100 to 48200 ) and ( 52110 to 52190 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Commercial vessels:      
    Canoes 10  *  1 Jul 2009
    Dinghies and punts (not longer than 6 metres) 12  *  1 Jul 2009
    Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats):      
        Longer than 10 metres 20  *  1 Jul 2009
        Not longer than 10 metres 15  *  1 Jul 2009
    Houseboats 20  *  1 Jul 2009
    Inflatable boats (excluding rigid hull inflatable boats) 7  *  1 Jul 2009
    Jet skis 4  *  1 Jul 2009
    Kayaks 5  *  1 Jul 2009
    Offshore supply and support vessels 20  *  1 Jul 2009
    Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis):      
        Longer than 10 metres 20  *  1 Jul 2009
        Not longer than 10 metres 15  *  1 Jul 2009
    Pedal boats 10  *  1 Jul 2009
    Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15  *  1 Jul 2009
    Sail boats (not longer than 6 metres and including 'off the beach' boats) 10  *  1 Jul 2009
    Ski boats 10  *  1 Jul 2009
    Thrill boats (including jet boats) 10  *  1 Jul 2009
    Trading ships:      
        Bulk carriers 20  *  1 Jul 2009
        Cargo ships 20  *  1 Jul 2009
        Container ships 20  *  1 Jul 2009
        Roll on/roll off ships 20  *  1 Jul 2009
        Tankers:      
            Oil and chemical 20  *  1 Jul 2009
            LNG and LPG 30  *  1 Jul 2009
    Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats):      
        Longer than 10 metres 20  *  1 Jul 2009
        Not longer than 10 metres 15  *  1 Jul 2009
    Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15  *  1 Jul 2009
Support assets (acquired separately from the vessel)      
    Desalinators 10  *  1 Jul 2009
    Hot water units:      
        Domestic 5  *  1 Jul 2009
        Marine 10  *  1 Jul 2009
    Lifting assets:      
        Hoists and winches:      
            Electric 5  *  1 Jul 2009
            Hydraulic and mechanical 10  *  1 Jul 2009
    Navigational and communication assets (including autopilots, chart plotters, depth sounders, global positioning systems [GPS], radar systems and marine radios) 5  *  1 Jul 2009
    Outboard motors 5  *  1 Jul 2009
    Power supply assets:      
        Batteries (deep cycle) 3  *  1 Jul 2009
        Generators (stand alone) 10  *  1 Jul 2009
        Inverters 6  *  1 Jul 2009
    Safety assets:      
        Emergency signalling assets (including EPIRBS) 5  *  1 Jul 2009
        Life rafts 10  *  1 Jul 2009
    Trailers 8  *  1 Jul 2009
Port assets:      
     Cargo handling equipment:      
         Containers, transportable (used to transport goods by road, rail and sea) 10  *  1 Jan 2001
         Cranes:      
             Container/portainer 20  *  1 Jul 2002
             Fixed 25  *  1 Jul 2002
             Mobile (over 15.24 tonnes lift) 20  *  1 Jul 2002
         Dozers 9  *  1 Jul 2002
         Forklifts:      
             Container handling 7 ½  *  1 Jul 2002
             General handling 11  *  1 Jul 2002
         Rail mounted gantries 15  *  1 Jul 2002
         Reach stackers 10  *  1 Jul 2002
         Ship loaders 30  *  1 Jul 2002
         Ship unloaders 20  *  1 Jul 2002
         Spreaders 5  *  1 Jul 2002
         Stackers, reclaimers and stackers/reclaimers 25  *  1 Jul 2002
         Straddle carriers 12 ½  *  1 Jul 2002
         Wheel loaders 8  *  1 Jul 2002
     Control systems:      
         Control system assets - plc's and hardware 10  *  1 Jul 2002
         Motor control centre and motor control field devices 20  *  1 Jul 2002
     Environmental equipment:      
         Current, tidal, wave and wind monitoring systems 5  *  1 Jul 2002
         Oil spill containment boom 10  *  1 Jul 2002
     Intermodal facilities:      
         Receival station assets (including belt feeder, hopper and tippler) 30  *  1 Jul 2002
         Truck and rail receival dump pit 50  *  1 Jul 2002
     Land based facilities:      
         Concrete rail beams and rails 30  *  1 Jul 2002
         Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30  *  1 Jul 2002
         Dust suppression systems 30  *  1 Jul 2002
         Electricity supply assets - see Table A electricity supply (26100 to 26400)    *  1 Jul 2002
         Storage sheds, to the extent they form an integral part of bulk handling equipment 40  *  1 Jul 2002
     Navigational aids:      
         Land based navigational aids 20  *  1 Jul 2002
         Offshore beacons, channel markers and lead lights:      
             Floating buoys 10  *  1 Jul 2002
             Piled structures 20  *  1 Jul 2002
     Other facilities:      
         Cathodic protection:      
             Impressed current system 30  *  1 Jul 2002
             Sacrificial system 15  *  1 Jul 2002
         Dry docks 40  *  1 Jul 2002
         Fender systems:      
             Elastomeric 20  *  1 Jul 2002
             Timber 10  *  1 Jul 2002
         Gangways - removable 10  *  1 Jul 2002
         Mooring facilities (including bollards) 40  *  1 Jul 2002
         Mooring quick release hooks 20  *  1 Jul 2002
         Pontoons - floating 20  *  1 Jul 2002
         Slipways (incorporating rails, ramps, runners and winching systems) 30  *  1 Jul 2002
         Wharves, dolphins and jetties 40  *  1 Jul 2002
Salvage machinery:      
     Boilers, vertical 40   1 Jan 2001
     Engine hoisting 40   1 Jan 2001
     Pumps:      
         Centrifugal, direct acting, and connections 40   1 Jan 2001
         Duplex boiler feed 40   1 Jan 2001
 
Scenic and sightseeing transport
(50100 to 50290)
ASSET LIFE (YEARS ) REVIEWED DATE OF
APPLICATION
Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas:      
    Cabins including carriers 25  *  1 Jul 2009
    Communications assets:      
        Communications cables 10  *  1 Jul 2009
        Radios 5  *  1 Jul 2009
    Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives and tensioning systems) 15  *  1 Jul 2009
    Rescue vehicles 30  *  1 Jul 2009
    Ropes:      
        Haul ropes 10  *  1 Jul 2009
        Track ropes 20  *  1 Jul 2009
    Standby power drives 25  *  1 Jul 2009
    Towers:      
        Tower heads 15  *  1 Jul 2009
        Tower structures 30  *  1 Jul 2009
    Transportation systems incorporating drives and belts 3  *  1 Jul 2009
Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts):      
    Chair head grips 15  *  1 Jul 2009
    Chairs, T-bars and pomas 25  *  1 Jul 2009
    Communication assets:      
        Communications cables - above ground 10  *  1 Jul 2009
        Communications cables - under ground 25  *  1 Jul 2009
        Radios and telephone systems 5  *  1 Jul 2009
    Covered moving walkways (including covered walkways and carpets) 10  *  1 Jul 2009
    Drive and return station assets (including braking system, drive system, gear boxes, motors, variable speed drives and tensioning systems) 20  *  1 Jul 2009
    Oversnow transport assets:    
        Oversnow transporters 8  *  1 Jul 2009
        Skidoos 5  *  1 Jul 2009
    Ropes :      
        Main hauling rope for detachable lifts etc 15  *  1 Jul 2009
        Main hauling rope for fixed grip, t-bars lifts etc 20  *  1 Jul 2009
    Snow grooming assets (including free groomers, snow blowers and winches) 8  *  1 Jul 2009
    Snowmaking assets including:      
        Air water guns and fan guns 10  *  1 Jul 2009
        Compressors, pumps, water mains and pipes 20  *  1 Jul 2009
        Cooling towers 15  *  1 Jul 2009
        Electrical cables - above ground 10  *  1 Jul 2009
        Electrical cables - under ground 25  *  1 Jul 2009
        Weather stations 5  *  1 Jul 2009
    Standby power drives 25  *  1 Jul 2009
    Tower heads and structures 30  *  1 Jul 2009
 
Airport operations and other air transport support services
( 52200 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Aircraft maintenance assets:      
     Aircraft testing equipment 13 ⅓   1 Jan 2001
     General plant and machinery 20   1 Jan 2001
     Hangar fixtures and fittings 20   1 Jan 2001
     Plant subject to excessive corrosion 10   1 Jan 2001
     Precision machines and plant 10   1 Jan 2001
Aircraft training assets:      
     Flight simulators 8   1 Jan 2001
     Link trainers 8   1 Jan 2001
Airport assets:      
     Aerobridges 20  *  1 Jan 2003
     Baggage handling assets:      
         Baggage check-in stations (incorporating scales and check-in conveyors) 10  *  1 Jan 2003
         Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15  *  1 Jan 2003
         Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15  *  1 Jan 2003
     Control systems (excluding computers) 10  *  1 Jan 2003
     Fire safety and rescue assets:      
         Breathing units 10  *  1 Jan 2003
         Drills, air powered 10  *  1 Jan 2003
         Fire fighting vehicles 20  *  1 Jan 2003
         Rescue boats:      
             Aluminium 20  *  1 Jan 2003
             Inflatable 8  *  1 Jan 2003
         Rescue units (jaws of life) 15  *  1 Jan 2003
     Fuel supply assets:      
         Aircraft fueller vehicles 15  *  1 Jan 2003
         Aircraft hydrant dispenser vehicles 15  *  1 Jan 2003
         Filters, fuel 25  *  1 Jan 2003
         Fire fighting systems 25  *  1 Jan 2003
         Piping 25  *  1 Jan 2003
         Pumps, fuel 25  *  1 Jan 2003
         Tanks 25  *  1 Jan 2003
     Ground support assets:      
         Aircraft loader/unloader vehicles 15  *  1 Jan 2003
         Aircraft stairs:      
             Manual 20  *  1 Jan 2003
             Vehicle mounted 15  *  1 Jan 2003
         Airstart units 15  *  1 Jan 2003
         Containers, air cargo (used to transport goods by air) 5  *  1 Jan 2001
         Ground power units 15  *  1 Jan 2003
         High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15  *  1 Jan 2003
         Tow tractors 20  *  1 Jan 2003
         Tractors, baggage 15  *  1 Jan 2003
         Tractor trolleys (including baggage and container trolleys, and dollies) 10  *  1 Jan 2003
     Navigation aids:      
         Distance measuring assets 15  *  1 Jan 2003
         Instrument landing systems 10  *  1 Jan 2003
         Non-directional beacons (excluding towers) 15  *  1 Jan 2003
         Radar sensors 15  *  1 Jan 2003
         Towers 30  *  1 Jan 2003
         VHF omni range assets (excluding towers) 15  *  1 Jan 2003
     Runway sweepers 15  *  1 Jan 2003
     Terminal building assets:      
         Flight information display signs (including monitors and LED screens) 7  *  1 Jan 2003
         Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5  *  1 Jan 2003
     Visual aids assets:      
         Docking guidance systems 10  *  1 Jan 2003
         Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15  *  1 Jan 2003
         Movement area guidance signs 10  *  1 Jan 2003
         Visual approach slope indicator systems (PAPI) 15  *  1 Jan 2003
         Wind direction indicators, illuminated 10  *  1 Jan 2003
 
Other transport support services n . e . c .
( 52999 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Electronic toll collection assets:      
     Electronic toll collection transponders 4  *  1 Jul 2005
     Digital measuring instruments (including vehicle classifiers (laser or infra-red) and electronic toll collection readers (radio frequency)) 4  *  1 Jul 2005
     Optical character recognition cameras 4  *  1 Jul 2005
INFORMATION MEDIA AND TELECOMMUNICATIONS
( 54110 to 60200 )
 
Telecommunication services
( 58010 to 58090 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Backbone network assets:      
     Conduits 40  *  1 Jul 2003
     Cross connects (including digital and optical) 15  *  1 Jul 2003
     Multiplexers (including wave division, terminal, and add-drop) 15  *  1 Jul 2003
     Optical amplifiers 15  *  1 Jul 2003
     Optical fibre cables 25  *  1 Jul 2003
     Optical patch panels 25  *  1 Jul 2003
     Regenerators 15  *  1 Jul 2003
International telecommunications submarine cable 15  *  1 Jul 2002
Microwave radio telecommunication assets:      
     Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable):      
         High capacity licensed microwave radio 10  *  1 Jul 2004
         Medium capacity licensed microwave radio 8  *  1 Jul 2004
         Low capacity licensed microwave radio 5  *  1 Jul 2004
     Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter:      
         High capacity licensed microwave radio system = 68Mb 10  *  1 Jul 2004
         Medium capacity licensed microwave radio system = 16Mb to <68Mb 8  *  1 Jul 2004
         Low capacity licensed microwave radio system < 16Mb 5  *  1 Jul 2004
         Class licence microwave radio system (including antenna) 3  *  1 Jul 2004
     Multiplexer 10  *  1 Jul 2004
     Towers (including guyed, lattice and steel or concrete poles) 25  *  1 Jul 2004
Mobile telecommunications assets:      
     Base station assets:      
         Antennas, battery backup, radio transmitters/receivers and rectifiers 6  *  1 Jul 2002
         Towers 25  *  1 Jul 2002
     Base station controller hardware 10  *  1 Jul 2002
     Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10  *  1 Jul 2002
     Mobile switching centre hardware 10  *  1 Jul 2002
Satellite communication assets:      
     Communications satellites (geosynchronous orbit) 15  *  1 Jan 2005
     High power amplifiers 12  *  1 Jan 2005
     Multiplexers 10  *  1 Jan 2005
     Satellite antennas:      
         Electronic components, external (including low noise amplifiers) 8  *  1 Jan 2005
         Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8  *  1 Jan 2005
         Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20  *  1 Jan 2005
     Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10  *  1 Jan 2005
     Satellite telemetry and control systems 15  *  1 Jan 2005
Telecommunications assets:      
     Air-conditioning units 5  *  1 Jul 2002
     Batteries, rectifiers 6  *  1 Jul 2002
     Racks 20  *  1 Jul 2003
     Equipment shelters (transportable) 25  *  1 Jul 2003
 
Motion picture and sound recording activities
( 55110 to 55140 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Camera accessories:      
     Aspect ratio converters 12  *  1 Jan 2006
     Digital or electronic time code slates 5  *  1 Jan 2006
     Speed control, time lapse and phase adjustment controls 10  *  1 Jan 2006
     Time code generators and master clocks 10  *  1 Jan 2006
     Underwater and marine housings and rain deflectors 12  *  1 Jan 2006
     Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3  *  1 Jan 2006
Cameras:      
         Digital cameras 5  *  1 Jan 2006
         16mm and 35mm film cameras 10  *  1 Jan 2006
Camera lens accessories:      
     Coloured and graduated filters and filter stages 3  *  1 Jan 2006
     Fish eye and wide angle lens adapters 10  *  1 Jan 2006
     Follow focus, remote focus, shutter and zoom controls 10  *  1 Jan 2006
     Image stabilisers, matte boxes, and teleprompters 10  *  1 Jan 2006
Camera lenses 10  *  1 Jan 2006
Camera supports (including heads, legs mounts and tripods) 10  *  1 Jan 2006
Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5  *  1 Jul 2004
Grips' assets:      
     Camera cranes 10  *  1 Jan 2006
     Camera heads 10  *  1 Jan 2006
     Car rigs, sea rigs and other specialised rigs 2  *  1 Jan 2006
     Communications systems 5  *  1 Jan 2006
     Dollies 12  *  1 Jan 2006
     Dolly and camera attachments 10  *  1 Jan 2006
     Dolly track 5  *  1 Jan 2006
     Remote camera control systems 10  *  1 Jan 2006
     Towers, rigging, and dance floors 10  *  1 Jan 2006
     Tracking vehicles and insert trailers (see entries for Trucks and Trailers under the heading "Motor vehicles, etc" in Table B)      
Lighting assets:      
     Accessories (including gaffer grips, clamps, mounts, and stands) 10  *  1 Jan 2006
     Portable lights 10  *  1 Jan 2006
     Studio lights - fixed 15  *  1 Jan 2006
     Lighting control systems 10  *  1 Jan 2006
     Lighting grids - fixed 20  *  1 Jan 2006
     Lighting hoists 15  *  1 Jan 2006
Motion picture film processing assets:      
     Chemical agitators and mixers 10  *  1 Jan 2006
     Chemical storage tanks 15  *  1 Jan 2006
     Film cleaning machines 10  *  1 Jan 2006
     Film densitometers 10  *  1 Jan 2006
     Film printing machines 10  *  1 Jan 2006
     Film processing machines 10  *  1 Jan 2006
     Film re-winders 15  *  1 Jan 2006
     Flat bed and rear projection film viewers 15  *  1 Jan 2006
     Film colour analysers and colour grading machines 8  *  1 Jan 2006
     Optical sound camera systems (incorporating soundtrack and time code generators) 10  *  1 Jan 2006
     Mixed chemical pumps 10  *  1 Jan 2006
     Silver recovery units 8  *  1 Jan 2006
     Sound quality control processors 5  *  1 Jan 2006
     Waste water treatment assets 10  *  1 Jan 2006
Post production sound assets:      
     Amplifiers and pre-amplifiers 5  *  1 Jan 2006
     Audio effects units (incorporating: aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators, and time controllers 5  *  1 Jan 2006
     Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3  *  1 Jan 2006
     Digital film projectors 5  *  1 Jan 2006
     Digital sound conversion processors (including encoders and decoders) 5  *  1 Jan 2006
     Hard disc video players and recorders 3  *  1 Jan 2006
     Microphones and microphone accessories 10  *  1 Jan 2006
     Motion picture film projectors 10  *  1 Jan 2006
     Screens 5  *  1 Jan 2006
     Sound mixing desks and consoles 5  *  1 Jan 2006
     Speakers 7  *  1 Jan 2006
     Time code synchronisation units 5  *  1 Jan 2006
     Video routers and servers 5  *  1 Jan 2006
Post production video assets:      
     DVD players 3  *  1 Jan 2006
     Edit controllers (used in linear editing) 4  *  1 Jan 2006
     High definition digital film scanners 4  *  1 Jan 2006
     High definition laser film recorders 5  *  1 Jan 2006
     Monitors 5  *  1 Jan 2006
     Motion capture and analysis systems 5  *  1 Jan 2006
     Non-linear editing systems (incorporating computer control, interface and hard disc system) 5  *  1 Jan 2006
     Telecine chain (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machine) 7  *  1 Jan 2006
     VHS video cassette players and recorders 2  *  1 Jan 2006
     Video routers and servers 5  *  1 Jan 2006
     Videotape players and recorders 5  *  1 Jan 2006
Screening theatre assets:      
     Audio amplification and processing equipment (includes component racks systems) 5  *  1 Jan 2006
     Digital audio players, digital film projectors and digital sound conversion processors 5  *  1 Jan 2006
     Motion picture film projectors 10  *  1 Jan 2006
     Screens 8  *  1 Jan 2006
     Speakers 10  *  1 Jan 2006
Sound recording assets:      
     Amplifiers and pre-amplifiers 5  *  1 Jan 2006
     Sound mixing consoles 5  *  1 Jan 2006
     Boom poles 2  *  1 Jan 2006
     Compressors, expanders and limiters 5  *  1 Jan 2006
     Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2  *  1 Jan 2006
     Digital or electronic time code slates 5  *  1 Jan 2006
     Headphones:      
         Generally 2  *  1 Jan 2006
         Miniature in-ear headphones 1  *  1 Jan 2006
     Microphones:      
         Field or boom microphones 7  *  1 Jan 2006
         Lapel microphones 1  *  1 Jan 2006
         Microphone cables 2  *  1 Jan 2006
         Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5  *  1 Jan 2006
         Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5  *  1 Jan 2006
         Studio microphones 10  *  1 Jan 2006
     Monitors 2  *  1 Jan 2006
     Speakers 5  *  1 Jan 2006
     Vision switchers 5  *  1 Jan 2006
Video monitors 5  *  1 Jan 2006
 
Motion picture exhibition
( 55130 )
Audio amplification and processing equipment (includes component rack systems) 10  *  1 Jan 2001
Carpets 5  *  1 Jan 2001
Cinema automation system 10  *  1 Jan 2001
Cinema and sound processor 8  *  1 Jan 2001
Cinema seating (includes frame, seat body and cover) 7  *  1 Jan 2001
Curtains, wall and acoustic treatments 7  *  1 Jan 2001
Drive-in plant:      
     Sound transmission equipment 10  *  1 Jan 2001
Listening units (including posts, wiring and speaker equipment) 10  *  1 Jan 2001
Screens and screen framing 15  *  1 Jan 2001
Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10  *  1 Jan 2001
Film transport system (includes platter systems, tower, make-up tables and interlock systems) 15  *  1 Jan 2001
Lighting (includes dimmers, aisle and seat) 10  *  1 Jan 2001
Loud speakers and sound reproduction equipment 10  *  1 Jan 2001
Motion picture and slide projection equipment:      
     Motion picture projector 10  *  1 Jan 2001
     Projector heat extraction system 10  *  1 Jan 2001
     Projection port 20  *  1 Jan 2001
     Slide projector 10  *  1 Jan 2001
Screen installations (includes screens, framing and masking equipment) 8  *  1 Jan 2001
 
Radio broadcasting
( 56100 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Radio broadcasting equipment:      
     Computer automated 10   1 Jan 2001
     General plant 6 ⅔   1 Jan 2001
     Steel masts 40   1 Jan 2001
 
Television broadcasting
( 56210 to 56220 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Audio boards, consoles and mixers 12  *  1 Jul 2005
Audio delay units 10  *  1 Jul 2005
Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12  *  1 Jul 2005
Automated tape library systems (incorporating robotic controls and tape drives) 10  *  1 Jul 2005
Broadcast antennas 20  *  1 Jul 2005
Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12  *  1 Jul 2005
Cameras:      
     Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8  *  1 Jul 2005
     Studio cameras 10  *  1 Jul 2005
Camera control units 10  *  1 Jul 2005
Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12  *  1 Jul 2005
Camera lenses 12  *  1 Jul 2005
Camera mounting heads 15  *  1 Jul 2005
Camera mounts (including cranes, jibs, pedestals and tripods) 25  *  1 Jul 2005
Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12  *  1 Jul 2005
Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10  *  1 Jul 2005
Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini-disc players and recorders) 5  *  1 Jul 2005
Digital video effects (DVE) units - standalone 10  *  1 Jul 2005
Edit controllers (used in linear editing and audio post-production) 8  *  1 Jul 2005
Hard disk recorders 5  *  1 Jul 2005
Intercommunication systems 15  *  1 Jul 2005
Lighting:      
     Portable lighting 12  *  1 Jul 2005
     Studio lighting 15  *  1 Jul 2005
Lighting control systems 10  *  1 Jul 2005
Lighting grids - fixed 40  *  1 Jul 2005
Lighting hoists 15  *  1 Jul 2005
Microphones:      
     Field or boom microphones 5  *  1 Jul 2005
     Miniature or 'lapel' microphones 5  *  1 Jul 2005
     Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5  *  1 Jul 2005
     Studio or fixed microphones 10  *  1 Jul 2005
Microphone booms 10  *  1 Jul 2005
Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090)      
Mobile production vehicles (excluding the assets contained within) - see Table B Motor Vehicles      
Monitors:      
     Audio monitors 10  *  1 Jul 2005
     Video monitors:      
         Cathode ray tube ('CRT') monitors 8  *  1 Jul 2005
         LCD and Plasma monitors 5  *  1 Jul 2005
         Virtual monitor wall systems (including rear projection monitor walls) 5  *  1 Jul 2005
Non-linear editing systems (incorporating computer control, interface and hard disk system) 4  *  1 Jul 2005
Presentation automation systems 10  *  1 Jul 2005
Racks 20  *  1 Jul 2005
RF Modulation units 12  *  1 Jul 2005
Routing systems (incorporating control panels, hardware and switchers): 11  *  1 Jul 2005
Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)      
Servers (excluding data servers) 8  *  1 Jul 2005
Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12  *  1 Jul 2005
Slow motion controllers 10  *  1 Jul 2005
Switchers (including master control, presentation and production switchers) 10  *  1 Jul 2005
Teleprompters 10  *  1 Jul 2005
Translators 15  *  1 Jul 2005
Transmission towers 40  *  1 Jul 2005
Transmitters 15  *  1 Jul 2005
Transmitting masts (for mobile production vehicles) 10  *  1 Jul 2005
Under monitor and tally display systems 10  *  1 Jul 2005
Videocassette recorders 5  *  1 Jul 2005
Videotape players and recorders 8  *  1 Jul 2005
 
Library and other information services
( 60100 to 60200 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Libraries:      
     Circulating (all classes of books) 10   1 Jan 2001
     Music lending 6 ⅔   1 Jan 2001
 
FINANCE AND INSURANCE SERVICES
( 62100 to 64200 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Banks:      
     Demountable strongrooms 100   1 Jan 2001
     Portable safes 40   1 Jan 2001
     Strongroom doors 100   1 Jan 2001
RENTAL, HIRING AND REAL ESTATE SERVICES
( 66110 to 67200 )
 
Rental and hiring services ( except real estate )
( 66110 to 67200 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
If the asset is hired or leased to and used predominantly by a particular industry and not listed below see the entry under Table A for that industry.      
Air Compressors:      
    Compressors - reciprocating 7  *  1 Jul 2005
    Compressors - rotary screw 10  *  1 Jul 2005
Compaction:      
    Compactors - flat plate 8  *  1 Jul 2005
    Compactors - vertical rammer 6  *  1 Jul 2005
Concreting Assets:      
    Brick/paving saws 5  *  1 Jul 2005
    Concrete demolition saws 3  *  1 Jul 2005
    Concrete kibble buckets 15  *  1 Jul 2005
    Concrete mixers 4  *  1 Jul 2008
    Concrete trowels:      
        Ride on 7  *  1 Jul 2008
        Walk behind 5  *  1 Jul 2008
    Concrete surface preparation assets (including floor grinders, planers and scarifers) 5  *  1 Jul 2008
    Concrete vibrators:      
        Brushcutter style 5  *  1 Jul 2008
        Drive units 6  *  1 Jul 2008
        Flexible shaft pumps 6  *  1 Jul 2008
        Vibrating shafts 3  *  1 Jul 2008
Concrete wheeled saws 6  *  1 Jul 2005
Generators:      
Cables 5  *  1 Jul 2005
Distribution boards 10  *  1 Jul 2005
Diesel 10  *  1 Jul 2005
Petrol 5  *  1 Jul 2005
Generator with attached lighting plant 10  *  1 Jul 2005
Household assets:      
     Clothes dryers 5  *  1 Jan 2006
     Digital video display (DVD) players 5  *  1 Jan 2006
     Dishwashers 8  *  1 Jan 2006
     Evaporative coolers, portable 5  *  1 Jan 2006
     Freezers 6  *  1 Jan 2006
     Microwave ovens 6  *  1 Jan 2006
     Refrigerators 6  *  1 Jan 2006
     Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 5  *  1 Jan 2006
     Surround sound systems (incorporating audio-video receivers and speakers) 5  *  1 Jan 2006
     Television sets 8  *  1 Jan 2006
     Vacuum cleaners, portable 5  *  1 Jan 2006
     Video cassette recorder systems (VCR) 5  *  1 Jan 2006
     Washing machines 6  *  1 Jan 2006
Power tools:      
     Chainsaws 3  *  1 Jul 2005
     Hand tools - air 5  *  1 Jul 2005
     Hand tools - battery 3  *  1 Jul 2008
     Hand tools - electric 5  *  1 Jul 2005
     Jackhammers - air 7  *  1 Jul 2005
     Jackhammers - electric 3  *  1 Jul 2005
     Nail guns - air 3  *  1 Jul 2005
Traffic management assets:      
    Crash prevention assets:      
         Barriers:      
             Concrete 30  *  1 Jan 2006
             Plastic 5  *  1 Jan 2006
         Crash attenuators (truck mounted) 10  *  1 Jan 2006
    Road marking assets:      
         < 100 litre capacity 5  *  1 Jan 2006
         100 to 500 litre capacity 9  *  1 Jan 2006
         > 500 litre capacity 11  *  1 Jan 2006
         Line grinders (walk behind) 5  *  1 Jan 2006
    Traffic management signs:      
         Arrow boards 10  *  1 Jan 2006
         Speed observation signs 10  *  1 Jan 2006
         Traffic lights - mobile 10  *  1 Jan 2006
         Variable message signs 10  *  1 Jan 2006
    Static signage (including safety cones, barricades, warning signs and bollards) 3  *  1 Jan 2006
Welders:      
     Diesel 10  *  1 Jul 2005
     Electric 5  *  1 Jul 2005
 
Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability.
Residential property operators
( 67110 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Assets generally:      
     Air conditioning assets (excluding ducting, pipes and vents):      
         Air handling units 20  *  1 Jul 2003
         Chillers:      
             Absorption 25  *  1 Jul 2003
             Centrifugal 20  *  1 Jul 2003
             Volumetrics (including reciprocating, rotary, screw, scroll):      
                 Air-cooled 15  *  1 Jul 2003
                 Water-cooled 20  *  1 Jul 2003
         Condensing sets 15  *  1 Jul 2003
         Cooling towers 15  *  1 Jul 2003
         Damper motors (including variable air volume box controller) 10  *  1 Jul 2003
         Fan coil units (connected to condensing set) 15  *  1 Jul 2003
         Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10  *  1 Jul 2003
         Packaged air conditioning units 15  *  1 Jul 2003
         Pumps 20  *  1 Jul 2003
         Room units 10  *  1 Jul 2003
     Ceiling fans 5  *  1 Jul 2004
     Clocks, electric 10  *  1 Jul 2004
     Digital video display (DVD) players 5  *  1 Jul 2004
     Door closers 10  *  1 Jul 2004
     Door stops, freestanding 10  *  1 Jul 2004
     Escalators (machinery and moving parts) 20  *  1 Jan 2003
     Evaporative coolers:      
         Fixed (excluding ducting and vents) 20  *  1 Jul 2005
         Portable 10  *  1 Jul 2005
     Floor coverings (removable without damage):      
         Carpet 10   1 Jan 2001
         Floating timber 15  *  1 Jul 2004
         Linoleum 10   1 Jan 2001
         Vinyl 10   1 Jan 2001
     Furniture, freestanding 13 ⅓   1 Jan 2001
     Garbage bins 10  *  1 Jul 2004
     Garbage compacting systems (excluding chutes) 6 ⅔   1 Jan 2001
     Generators 20   1 Jan 2001
     Gym assets:      
         Cardiovascular 5  *  1 Jul 2004
         Resistance 10  *  1 Jul 2004
     Hand dryers, electrical 10   1 Jan 2001
     Heaters:      
         Fixed:      
             Electric 15  *  1 Jul 2004
             Gas:      
                 Ducted central heating unit 20  *  1 Jul 2004
                 Other 15  *  1 Jul 2004
         Freestanding 15  *  1 Jul 2004
     Hot water systems (excluding piping):      
         Electric 12  *  1 Jul 2004
         Gas 12  *  1 Jul 2004
         Solar 15  *  1 Jul 2004
     Intercom system assets 10  *  1 Jul 2004
     Lifts (including hydraulic and traction lifts) 30  *  1 Jan 2003
     Lights:      
         Fittings (excluding hardwired) 5  *  1 Jul 2004
         Freestanding 5  *  1 Jul 2004
         Shades, removable 5  *  1 Jul 2004
     Linen 5  *  1 Jul 2004
     Master antenna television (MATV) assets:      
         Amplifiers 10  *  1 Jul 2004
         Modulators 10  *  1 Jul 2004
         Power sources 10  *  1 Jul 2004
     Mirrors, freestanding 15  *  1 Jul 2004
     Radios 10   1 Jan 2001
     Rugs 7  *  1 Jul 2004
     Solar power generating system assets 20  *  1 Jul 2004
     Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 7  *  1 Jul 2004
     Surround sound systems (incorporating audio-video receivers and speakers) 10  *  1 Jul 2004
     Telecommunications assets:      
         Cordless phones 4  *  1 Jul 2004
         PABX computerised assets 10  *  1 Jul 2004
         Telephone hand sets 10  *  1 Jul 2004
     Television antennas, freestanding 5  *  1 Jul 2004
     Television sets 10  *  1 Jul 2004
     Vacuum cleaners:      
         Ducted:      
             Hoses 10  *  1 Jul 2004
             Motors 10  *  1 Jul 2004
             Wands 10  *  1 Jul 2004
         Portable 10   1 Jan 2001
     Ventilation fans 20  *  1 Jul 2004
     Video cassette recorder systems (VCR) 5  *  1 Jul 2004
     Water pumps 20   1 Jan 2001
     Window blinds, internal 10  *  1 Jul 2004
     Window curtains 6  *  1 Jul 2004
     Window shutters, automatic:      
         Controls 10  *  1 Jul 2004
         Motors 10  *  1 Jul 2004
Bathroom assets:      
     Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5  *  1 Jul 2004
     Exhaust fans (including light/heating) 10  *  1 Jul 2004
     Heated towel rails, electric 10  *  1 Jul 2004
     Shower curtains (excluding curtain rods and screens) 2  *  1 Jul 2004
     Spa bath pumps 20  *  1 Jul 2004
Fire control assets:      
     Alarms:      
         Heat 6  *  1 Jul 2004
         Smoke 6  *  1 Jul 2004
     Detection and alarm systems:      
         Alarm bells 12  *  1 Jul 2004
         Detectors (including addressable manual call points, heat, multi type and smoke) 20  *  1 Jul 2004
         Fire indicator panels 12  *  1 Jul 2004
     Emergency warning and intercommunication systems (EWIS):      
         Master emergency control panels 12  *  1 Jul 2004
         Speakers 12  *  1 Jul 2004
         Strobe lights 12  *  1 Jul 2004
         Warden intercom phone 12  *  1 Jul 2004
     Extinguishers 15  *  1 Jul 2004
     Hoses and nozzles 10  *  1 Jul 2004
     Pumps (including diesel and electric) 25  *  1 Jul 2004
     Stair pressurisation assets:      
         A C variable speed drives 10  *  1 Jul 2004
         Pressurisation and extraction fans 25  *  1 Jul 2004
         Sensors 10  *  1 Jul 2004
Kitchen assets:      
     Cook tops 12  *  1 Jul 2004
     Crockery 5  *  1 Jul 2004
     Cutlery 5  *  1 Jul 2004
     Dishwashers 10  *  1 Jul 2004
     Freezers 12  *  1 Jul 2004
     Garbage disposal units 10  *  1 Jul 2004
     Microwave ovens 10  *  1 Jul 2004
     Ovens 12  *  1 Jul 2004
     Range hoods 12  *  1 Jul 2004
     Refrigerators 12  *  1 Jul 2004
     Stoves 12  *  1 Jul 2004
     Water filters, electrical 15  *  1 Jul 2004
Laundry assets:      
     Clothes dryers 10  *  1 Jul 2004
     Ironing boards, freestanding 7  *  1 Jul 2004
     Irons 5  *  1 Jul 2004
     Washing machines 10  *  1 Jul 2004
Outdoor assets:      
     Automatic garage doors:      
         Controls 5  *  1 Jul 2004
         Motors 10  *  1 Jul 2004
     Barbecue assets:      
         Fixed barbecue assets:      
             Sliding trays and cookers 10  *  1 Jul 2004
         Freestanding barbecues 5  *  1 Jul 2004
     Floor carpet (including artificial grass and matting) 5  *  1 Jul 2004
     Furniture, freestanding 5  *  1 Jul 2004
     Gardening watering installations:      
         Control panels 5  *  1 Jul 2004
         Pumps 5  *  1 Jul 2004
         Timing devices 5  *  1 Jul 2004
     Garden lights, solar 8  *  1 Jul 2004
     Garden sheds, freestanding 15  *  1 Jul 2004
     Gates, electrical:      
         Controls 5  *  1 Jul 2004
         Motors 10  *  1 Jul 2004
     Operable pergola louvres:      
         Controls 15  *  1 Jul 2004
         Motors 15  *  1 Jul 2004
     Sauna heating assets 15  *  1 Jul 2004
     Sewage treatment assets:      
         Controls 8  *  1 Jul 2004
         Motors 8  *  1 Jul 2004
     Spas:      
         Fixed spa assets:      
             Chlorinators 12  *  1 Jul 2004
             Filtration assets (including pumps) 12  *  1 Jul 2004
             Heaters (electric or gas) 15  *  1 Jul 2004
         Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17  *  1 Jul 2004
     Swimming pool assets:      
         Chlorinators 12  *  1 Jul 2004
         Cleaning assets 7  *  1 Jul 2004
         Filtration assets (including pumps) 12  *  1 Jul 2004
         Heaters:      
             Electric 15  *  1 Jul 2004
             Gas 15  *  1 Jul 2004
             Solar 20  *  1 Jul 2004
     Tennis court assets:      
         Cleaners 3  *  1 Jul 2004
         Drag brooms 3  *  1 Jul 2004
         Nets 5  *  1 Jul 2004
         Rollers 3  *  1 Jul 2004
         Umpire chairs 15  *  1 Jul 2004
Security and monitoring assets:      
     Access control systems:      
         Code pads 5  *  1 Jul 2004
         Door controllers 5  *  1 Jul 2004
         Readers:      
             Proximity 7  *  1 Jul 2004
             Swipe card 3  *  1 Jul 2004
     Closed circuit television systems:      
         Cameras 4  *  1 Jul 2004
         Monitors 4  *  1 Jul 2004
         Recorders:      
             Digital 4  *  1 Jul 2004
             Time lapse 2  *  1 Jul 2004
         Switching units (including multiplexes) 5  *  1 Jul 2004
     Security systems:      
         Code pads 5  *  1 Jul 2004
         Control panels 5  *  1 Jul 2004
         Detectors (including passive infra-red, photo sensors and vibration) 5  *  1 Jul 2004
         Global System for Mobiles (GSM) Units 5  *  1 Jul 2004
         Noise makers (including bells and sirens) 5  *  1 Jul 2004
 
Non-residential property operators
( 67120 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Refer to assets shown in Table B that are used in commercial office buildings      
PROFESSIONAL , SCIENTIFIC AND TECHNICAL SERVICES
( 69100 TO 70000 )
 
Surveying and mapping services
( 69220 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Surveyors' instruments:      
     Geodimeter (electronic) 10   1 Jan 2001
     Laser beam survey equipment 10   1 Jan 2001
     Levels 20   1 Jan 2001
     Stereoplotters (for making surveys from aerial photography etc) 10   1 Jan 2001
     Theodolites 20   1 Jan 2001
 
Veterinary services
( 69700 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Veterinarians' assets:      
     Anaesthesia machines 10  *  1 Jan 2004
     Animal blow dryers 5  *  1 Jan 2004
     Animal cages:      
         Fibreglass, plastic and polyethylene cages 10  *  1 Jan 2004
         Stainless steel cages 20  *  1 Jan 2004
     Animal patient monitoring assets (including blood pressure monitors, CO2 end-tidal monitors, ECGs and pulse oximeters) 7  *  1 Jan 2004
     Animal scales 7  *  1 Jan 2004
     Dental assets:      
         Dental units 10  *  1 Jan 2004
         Ultrasonic scalers (standalone) 10  *  1 Jan 2004
     Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10  *  1 Jan 2004
     Electrocautery units 10  *  1 Jan 2004
     Electroejaculators 6  *  1 Jan 2004
     Hydrobaths 8  *  1 Jan 2004
     Pathology assets:      
         Centrifuges 5  *  1 Jan 2004
         Laboratory analysers:      
             Electrolyte analysers 4  *  1 Jan 2004
             Generally 5  *  1 Jan 2004
         Microscopes 10  *  1 Jan 2004
     Surgery lights 10  *  1 Jan 2004
     Tables and tubs 20  *  1 Jan 2004
     Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5  *  1 Jan 2004
     X-ray assets (excluding direct radiography assets):      
         Mobile or portable x-ray units 10  *  1 Jan 2004
         X-ray processors - automatic 10  *  1 Jan 2004
ADMINISTRATIVE AND SUPPORT SERVICES
( 72110 TO 73200 )
 
Building cleaning, pest control and other support services
( 73110 to 73200 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Arboriculture and gardening services:      
     Blowers 3  *  1 Jan 2004
     Brushcutters (including whipper snippers) 2  *  1 Jan 2004
     Chainsaws (including pole pruners) 2  *  1 Jan 2004
     Elevating work platforms 15  *  1 Jan 2004
     Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3  *  1 Jan 2004
     Hedge trimmers 4  *  1 Jan 2004
     Lawn edgers (excluding brushcutters) 4  *  1 Jan 2004
     Lawn mowers:      
         Cylinder 7  *  1 Jan 2004
         Push (rotary) 2  *  1 Jan 2004
         Self propelled (rotary) 2  *  1 Jan 2004
         Ride-ons 5  *  1 Jan 2004
     Stump grinders 5  *  1 Jan 2004
     Tractors 8  *  1 Jan 2004
     Tractor attachments:      
         Roller mowers 4  *  1 Jan 2004
         Slashers 4  *  1 Jan 2004
     Trailers used to carry tree and grass clippings 5  *  1 Jan 2004
     Tree climbing assets:      
         Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1  *  1 Jan 2004
         Climbing spurs 10  *  1 Jan 2004
         Friction lowering devices 10  *  1 Jan 2004
         Harness 3  *  1 Jan 2004
         Ropes 1  *  1 Jan 2004
     Wood chippers 8  *  1 Jan 2004
Packaging services
(73200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Fruit and vegetables pack houses assets used off farm      
    Banana assets:      
        Air rams 3  *  1 Jul 2008
        Bunch lines 10  *  1 Jul 2008
        Choppers/mulchers 4  *  1 Jul 2008
        Rails (including points) 15  *  1 Jul 2008
        Scrap conveyors 5  *  1 Jul 2008
        Tops 8  *  1 Jul 2008
        Water troughs 10  *  1 Jul 2008
    General assets:      
        Bins 5  *  1 Jul 2008
        Bin tippers 15  *  1 Jul 2008
        Conveyors (including elevators) 10  *  1 Jul 2008
        Drying tunnels 15  *  1 Jul 2008
        Fungicide units 10  *  1 Jul 2008
        Receival hoppers (including water dumps) 10  *  1 Jul 2008
        Tables (including packing and sorting tables) 15  *  1 Jul 2008
        Washing assets (including brush and barrel
        washers)
10  *  1 Jul 2008
        Waxing assets 10  *  1 Jul 2008
    Graders:      
        Electronic 10  *  1 Jul 2008
        Mechanical 15  *  1 Jul 2008
        Optical 8  *  1 Jul 2008
    Labelling assets:      
        Labelling applicators (including in line labellers) 8  *  1 Jul 2008
        Labelling guns 3  *  1 Jul 2008
    Tree nuts assets:      
        Crackers 7  *  1 Jul 2008
        Drying silos 15  *  1 Jul 2008
        Separating assets (including air separators,
        trommels and vibrating screens)
10  *  1 Jul 2008
    Packing assets (including bagging and wrapping
    machines)
10  *  1 Jul 2008
    Scales (excluding platform scales) 5  *  1 Jul 2008
EDUCATION AND TRAINING
( 80100 to 82200 )
 
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Kindergarten furniture and play equipment 5   1 Jan 2001
HEALTH CARE AND SOCIAL ASSISTANCE
( 84010 to 87900 )
 
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Medical assets:      
     Benchtop sterilisers 5  *  1 Jul 2003
     Benchtop ultrasonic cleaners 7  *  1 Jul 2003
     Clinical furniture 10  *  1 Jul 2003
     X-Ray viewers 10  *  1 Jul 2003
 
Hospitals
( 84010 to 84020 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Hospital assets:      
     Anaesthesia machines 10  *  1 Jan 2003
     Angiography assets:      
     Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) 4  *  1 Jul 2002
         Image intensifier 7  *  1 Jul 2002
         Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors 10  *  1 Jul 2002
     Cell savers and cell separators 7  *  1 Jan 2003
     Colposcopes 10  *  1 Jan 2003
     Defibrillators 10  *  1 Jan 2003
     Diathermy and cautery machines/electrosurgical generators 10  *  1 Jan 2003
     Endoscopic surgery assets (excluding disposable accessories):      
         Arthroscopic fluid management systems 7  *  1 Jan 2003
         Endoscopes (flexible and rigid) and endoscopic surgical instruments 4  *  1 Jan 2003
         Endoscopic camera systems:      
             Beam splitters and light sources 10  *  1 Jan 2003
             Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5  *  1 Jan 2003
             Still cameras 7  *  1 Jan 2003
             Video monitors and video recorders 7  *  1 Jan 2003
         Endoscopic electrosurgical generators 10  *  1 Jan 2003
         Endoscopic lasers 10  *  1 Jan 2003
         Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5  *  1 Jan 2003
     Haemodialysis machines 7  *  1 Jan 2003
     Head lights 7  *  1 Jan 2003
     Hospital furniture:      
         Beds:      
             Electronic 7  *  1 Jan 2003
             Mechanical 10  *  1 Jan 2003
         Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables 10  *  1 Jan 2003
     Infusion pumps:      
         General, pain management and rapid 8  *  1 Jan 2003
         Syringe driven 6  *  1 Jan 2003
     Insufflators 10  *  1 Jan 2003
     Lithotriptors used for extra-corporeal shock wave lithotripsy 7  *  1 Jan 2003
     Mechanical assist assets:      
         Calf and cuff compression devices 8  *  1 Jan 2003
         Cardiac bypass and heart lung machines 8  *  1 Jan 2003
         Intra-aortic balloon pumps 8  *  1 Jan 2003
         Ventricular assist heart pumps 8  *  1 Jan 2003
     Natal care assets (including incubators, infant warmers and mobile infant warmers) 7  *  1 Jan 2003
     Operating tables and attachments:      
         Electronic 10  *  1 Jan 2003
         Mechanical 13  *  1 Jan 2003
     Operating theatre lights 8  *  1 Jan 2003
     Pan flushers 10  *  1 Jan 2003
     Patient hoists and lifters 10  *  1 Jan 2003
     Patient monitoring assets:      
         Bedside monitoring systems 7  *  1 Jan 2003
         Cardiac monitors 7  *  1 Jan 2003
         ECG (electrocardiographs) 7  *  1 Jan 2003
         Foetal monitors 7  *  1 Jan 2003
         Pulse oximeters 7  *  1 Jan 2003
         Vital signs monitors 7  *  1 Jan 2003
     Patient warming assets (excluding disposable accessories):      
         Fluid warmers 10  *  1 Jan 2003
         Forced air patient warmers 10  *  1 Jan 2003
     Smoke evacuators 8  *  1 Jan 2003
     Sterilisation and autoclave processing assets:      
         Drying cabinets 10  *  1 Jan 2003
         Endoscope sterilisers and disinfectors 5  *  1 Jan 2003
         Flash sterilisers 10  *  1 Jan 2003
         Instrument washers 10  *  1 Jan 2003
         Pre-vacuum sterilisers 10  *  1 Jan 2003
         Ultrasonic cleaners and baths 7  *  1 Jan 2003
     Surgical instruments:      
         Hand held manually operated instruments 8  *  1 Jan 2003
         Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7  *  1 Jan 2003
         Ultrasonic aspirators 10  *  1 Jan 2003
         Ultrasonic scalpels 10  *  1 Jan 2003
     Surgical lasers (excluding ophthalmic surgical lasers) 10  *  1 Jan 2003
     Surgical microscopes 10  *  1 Jan 2003
     Ultrasonic bladder scanners 10  *  1 Jan 2003
     Ultrasonic needle guides 10  *  1 Jan 2003
     Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5  *  1 Jul 2002
     Ventilators:      
         Fixed 7  *  1 Jan 2003
         Portable 5  *  1 Jan 2003
     Wheelchairs 10  *  1 Jan 2003
 
Dental services
( 85310 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Dentists' assets:      
     Air abrasion units 10  *  1 Jul 2003
     Air compressors 10  *  1 Jul 2003
     Amalgamators 7  *  1 Jul 2003
     Amalgam separators 7  *  1 Jul 2003
     Computerised (CAD/CAM) ceramic restoration systems:      
         Imaging units 7  *  1 Jul 2003
         Milling units 5  *  1 Jul 2003
     Curing lights (halogen) 5  *  1 Jul 2003
     Dental chairs 10  *  1 Jul 2003
     Dental instruments:      
         Hand-held manually operated instruments 3  *  1 Jul 2003
         Handpieces (driven by compressed air, compressed gas or electricity) 3  *  1 Jul 2003
     Dental lasers:      
         Hard tissue and soft tissue lasers 7  *  1 Jul 2003
         Soft tissue and whitening lasers 7  *  1 Jul 2003
         Soft tissue lasers 10  *  1 Jul 2003
     Dental loupes 10  *  1 Jul 2003
     Dental operating lights 10  *  1 Jul 2003
     Dental units 10  *  1 Jul 2003
     Dental x-ray assets:      
         Conventional x-ray film systems (incorporating control box, swing arm and x-ray head but excluding OPG systems) 15  *  1 Jul 2003
         Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7  *  1 Jul 2003
         Intra-oral x-ray film processors 10  *  1 Jul 2003
     Handpiece cleaners 5  *  1 Jul 2003
     Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7  *  1 Jul 2003
     Nitrous oxide sedation units 20  *  1 Jul 2003
     Oral surgical motors 5  *  1 Jul 2003
     Suction units 10  *  1 Jul 2003
     Ultrasonic scalers (standalone) 10  *  1 Jul 2003
 
Optometry and optical dispensing
( 85320 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Optical assets:      
     Automatic refractometers/keratometers 5  *  1 Jan 2004
     Cameras (including anterior segment cameras, retinal cameras, fundus cameras):      
         Analogue 8  *  1 Jan 2004
         Digital 4  *  1 Jan 2004
     Colour vision testers (automated) 8  *  1 Jan 2004
     Corneal topography systems 5  *  1 Jan 2004
     Examination chairs 10  *  1 Jan 2004
     Glaucoma diagnostic assets (including ocular coherence tomographs (OCT), scanning laser ophthalmoscopes and scanning laser polarimeters) 5  *  1 Jan 2004
     Keratometers (Ophthalmometers):      
         Automated 5  *  1 Jan 2004
         Manual 12  *  1 Jan 2004
     Ophthalmic surgery assets:      
         Microkeratome 3  *  1 Jan 2004
         Ophthalmic cryo surgery systems 5  *  1 Jan 2004
         Ophthalmic diathermy surgery systems 5  *  1 Jan 2004
         Ophthalmic lasers:      
             Non-refractive 10  *  1 Jan 2004
             Refractive (including eye tracking systems) 4  *  1 Jan 2004
         Phacoemulsification systems 4  *  1 Jan 2004
         Pupillometers (used for refractive surgery) 5  *  1 Jan 2004
         Vitrectomy systems 4  *  1 Jan 2004
         Wave front analysers 4  *  1 Jan 2004
     Ophthalmic viewers 5  *  1 Jan 2004
     Ophthalmoscopes:      
         Direct (including power supply) 8  *  1 Jan 2004
         Indirect 9  *  1 Jan 2004
     Optical dispensing assets - see Photographic, optical and ophthalmic equipment manufacturing (24110)      
     Refraction units (including examination chair, instrument arms, table and light source) 10  *  1 Jan 2004
     Refractometers (automated) 5  *  1 Jan 2004
     Slit lamp biomicroscopes:      
         Hand-held 9  *  1 Jan 2004
         Mounted 12  *  1 Jan 2004
     Telemedicine digital imaging systems (excluding the imaging device) 4  *  1 Jan 2004
     Tonometers:      
         Contact tonometers:      
             Applanation:      
                 Hand-held 6  *  1 Jan 2004
                 Mounted 8  *  1 Jan 2004
             Electronic 6  *  1 Jan 2004
         Non-contact tonometers:      
             Hand-held 5  *  1 Jan 2004
             Table mounted 8  *  1 Jan 2004
     Trial lens sets 20  *  1 Jan 2004
     Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, Laser interference biometers, Pachymeters and Ultrasound biomicroscopes - UBM) 5  *  1 Jan 2004
     Visual acuity testing assets:      
         Automated vision testers 6  *  1 Jan 2004
         Manual vision testers (phoropters) 12  *  1 Jan 2004
         Visual acuity charts (illuminated) 10  *  1 Jan 2004
         Visual acuity chart projectors (automated) 8  *  1 Jan 2004
     Visual field testing assets (perimeters) - automated 5  *  1 Jan 2004
 
Pathologist and other pathology
( 85202 and 85209 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Pathologists' assets:      
     Batch slide stainer 6  *  1 Jan 2002
     Bio hazard chambers 10  *  1 Jan 2002
     Centrifuges 5  *  1 Jan 2002
     Incubators 6  *  1 Jan 2002
     Laboratory analysers 5  *  1 Jan 2002
     Microscopes 10  *  1 Jan 2002
     Rotary microtomes 6  *  1 Jan 2002
     Tissue embedding systems 6  *  1 Jan 2002
     Tissue processors 6  *  1 Jan 2002
 
Podiatry services
( 85399 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Podiatrists' assets:      
     Computerised orthoses manufacturing assets:      
         Contact pin digitisers 7  *  1 Jul 2003
         Carving mills 7  *  1 Jul 2003
     Doppler vascularscopes 5  *  1 Jul 2003
     Electric nail drills:      
         Dust extraction drills 7  *  1 Jul 2003
         Portable dust extraction drills 5  *  1 Jul 2003
         Water and alcohol based spray drills 4  *  1 Jul 2003
     Examination/magnifying lamps 10  *  1 Jul 2003
     Footrests 10  *  1 Jul 2003
     Gait analysis assets:      
         Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4  *  1 Jul 2003
         Non-computerised:      
             Treadmills 10  *  1 Jul 2003
             Video cameras 5  *  1 Jul 2003
             Video monitors and video recorders 7  *  1 Jul 2003
     Orthotic benchtop grinders 6  *  1 Jul 2003
     Patient chairs 12  *  1 Jul 2003
     Podiatric instruments 3  *  1 Jul 2003
     Vacuum presses 3  *  1 Jul 2003
     Vascular neurological assessment assets:      
         Monofilaments 2  *  1 Jul 2003
         Tuning forks 10  *  1 Jul 2003
 
Radiology and diagnostic imaging services
( 85201, 85203 and 85209 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Radiologists' diagnostic imaging assets:      
     Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software) 10  *  1 Jul 2002
     Computed radiography (CR) digitiser 4  *  1 Jul 2002
     Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) 10  *  1 Jul 2002
     Film digitiser 4  *  1 Jul 2002
     Fluoroscopy assets (excluding direct radiography assets):      
         Fixed system (incorporating buckies, generators, screening table and suspensions) 15  *  1 Jul 2002
         Image acquisition system (incorporating a computer, digital camera, integrated software and monitor) 4  *  1 Jul 2002
         Image intensifier 7  *  1 Jul 2002
         Mobile system (incorporating buckies, generators, screening table and suspensions) 10  *  1 Jul 2002
     Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software) 7  *  1 Jul 2002
     Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7  *  1 Jul 2002
     Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems) 10  *  1 Jul 2002
     Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software) 15  *  1 Jul 2002
     Patient archival and communication systems (PACS) 4  *  1 Jul 2002
     Processing assets:      
         Daylight imaging processors 9  *  1 Jul 2002
         Dry laser imaging processors 8  *  1 Jul 2002
         Wet laser imaging processors 10  *  1 Jul 2002
     Teleradiology assets (excluding the imaging device) 4  *  1 Jul 2002
     Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5  *  1 Jul 2002
     X-ray assets (excluding direct radiography assets):      
         Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15  *  1 Jul 2002
         Image intensifier 7  *  1 Jul 2002
         Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10  *  1 Jul 2002
 
Specialist medical services n . e . c
( 85129 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Neurologists' assets:      
     Electroencephalography (EEG) systems (incorporating electrodes, amplifier, integrated software and integrated computer) 5  *  1 Jul 2003
     Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computer) 5  *  1 Jul 2003
Thoracic physicians' assets:      
     Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7  *  1 Jul 2003
     Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7  *  1 Jul 2003
     Lung function analysis exercise systems (incorporating flow sensors, treadmill or ergometer, ECG, pulse oximeter, integrated software and integrated computer) 7  *  1 Jul 2003
     Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7  *  1 Jul 2003
     Spirometers 7  *  1 Jul 2003
     Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitor, integrated carbon dioxide monitor, integrated pulse oximeters, integrated computer and integrated software) 7  *  1 Jul 2003
 
Nursing home operation
( 86011 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Beds:      
     Electronic 7  *  1 Jul 2004
     Mechanical 10  *  1 Jul 2004
Bedside cabinets/lockers, carts and poles and overbed tables 10  *  1 Jul 2004
Commodes 10  *  1 Jul 2004
Nurse call systems 7  *  1 Jul 2004
Pan flushers 10  *  1 Jul 2004
Patient hoists and lifters 10  *  1 Jul 2004
Patient monitoring assets 7  *  1 Jul 2004
Patient scales 10  *  1 Jul 2004
Shower chairs 7  *  1 Jul 2004
Trolleys 10  *  1 Jul 2004
Wheelchairs 10  *  1 Jul 2004
ARTS AND RECREATION SERVICES
( 89100 to 92099 )
 
Heritage activities
( 89100 to 89220 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Museum displays in aircraft/war museums 100   1 Jan 2001
Parks and gardens:      
     Lion park:      
         Animal cages and sheds 20   1 Jan 2001
         Animal huts 10   1 Jan 2001
     Planetarium dome 33 ⅓   1 Jan 2001
     Sea life centre:      
         Fibreglass aquarium tanks 20   1 Jan 2001
         Ketch 13 ⅓   1 Jan 2001
         TV audio system 10   1 Jan 2001
 
Creative and performing arts activities
( 90010 to 90030 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Theatre equipment:      
     Accessories (theatrical wigs, costumes, etc) 5   1 Jan 2001
 
Sport, gambling and recreation services
( 91110 to 92099 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Amusement machines and equipment:      
     Coin-operated amusement machines:      
         Children's rides 5  *  1 Jul 2001
         Convertible video game/simulator (cabinet) 5 ½  *  1 Jul 2001
         Dedicated video game/simulator 3 ½  *  1 Jul 2001
         Interchangeable video game kit 1  *  1 Jul 2001
         Juke box (compact disc) 10  *  1 Jul 2001
         Photo-image machines 3 ½  *  1 Jul 2001
         Pinball machines 3 ½  *  1 Jul 2001
         Pool/Billiard tables 10  *  1 Jul 2001
         Redemption games (prizes/tickets) 5 ½  *  1 Jul 2001
         Table games (including air hockey, soccer, etc) 5 ½  *  1 Jul 2001
     Billiard tables 40   1 Jan 2001
     Rides and devices (fixed or mobile):      
         Chair-o-planes 15  *  1 Jan 2002
         Children's indoor soft playgrounds 5  *  1 Jan 2002
         Children's rides (designed for the carriage of children less than 8 years old) 15  *  1 Jan 2002
         Ferris wheels 25  *  1 Jan 2002
         Free falls (including giant drop and tower of terror) 25  *  1 Jan 2002
         Inflatables (including jumping castles) 5  *  1 Jan 2002
         Overhead transit devices (including chair lifts and cabin lifts) 25  *  1 Jan 2002
         Roller coasters:      
                 Non-powered (including corkscrew loop, looping coasters and mini roller coasters wild cat, madmouse) 25  *  1 Jan 2002
                 Powered (including tornado) 15  *  1 Jan 2002
         Round rides with or without additional motions (including merry-go-rounds) 15  *  1 Jan 2002
         Self-drive non-powered gravity rides (including toboggans and bob-sleds):      
                 Track 20  *  1 Jan 2002
                 Vehicle 5  *  1 Jan 2002
         Self-drive powered rides (including dodgems and go-karts):      
                 Track 15  *  1 Jan 2002
                 Vehicle 5  *  1 Jan 2002
         Simulators 10  *  1 Jan 2002
         Swinging rides (including pirate ship, spaceloop, and rainbow) 15  *  1 Jan 2002
         Trains, tracked or trackless (including tractor trains and miniature railways) 10  *  1 Jan 2002
         Water rides 20  *  1 Jan 2002
         Water slides 'gravity powered' 20  *  1 Jan 2002
Bowling centres (plant and equipment):      
     Bowling alleys (timber including ball return tracks, gutters, pit signals and terminals) 13 ⅓   1 Jan 2001
     Bowling balls 5   1 Jan 2001
     Masking units 10   1 Jan 2001
     Pin setters and pin spotters 10   1 Jan 2001
     Other equipment 13 ⅓   1 Jan 2001
Golf courses (miniature):      
     Lighting plant, electric motors, moving parts 20   1 Jan 2001
     Lighting standards 40   1 Jan 2001
     Carpets on stairways 3   1 Jan 2001
Gymnasium equipment 10   1 Jan 2001
Marina operation:      
     Boat cradles 10  *  1 Jul 2002
     Boat storage racks 10  *  1 Jul 2002
     Forklifts 11  *  1 Jul 2002
     Marina - wet berths (incorporating piling, decking and floating pontoons) 20  *  1 Jul 2002
     Mooring buoys 10  *  1 Jul 2002
     Travel lifts 15  *  1 Jul 2002
Poker/gaming machines 7  *  1 Jul 2009
Racehorses 10   1 Jan 2001
Racing cars 2   1 Jan 2001
Shuffle boards 10   1 Jan 2001
Skating rink plant:      
     Fittings (open air) 20   1 Jan 2001
     General freezing plant and equipment 13 ⅓   1 Jan 2001
     Hired ice skating boots 5   1 Jan 2001
     Roller skates 5   1 Jan 2001
     Surface (synthetic panels) 10   1 Jan 2001
Ski equipment (skis, boots and stocks for hiring to public) 3   1 Jan 2001
Ski maintenance machine 13 ⅓   1 Jan 2001
Space theatre dome 33 ⅓   1 Jan 2001
Tennis court surface:      
     Bitumen 20   1 Jan 2001
     Plexipave 20   1 Jan 2001
     Synthetic lawn 10   1 Jan 2001
Totalisator:      
     Computer equipment 10   1 Jan 2001
     Ancillary equipment (eg ticket issuing machines) 13 ⅓   1 Jan 2001
Trampolines 10   1 Jan 2001
OTHER SERVICES
( 94110 to 96030 )
 
Automotive repair and maintenance
(94110 to 94199)
ASSET LIFE (YEARS ) REVIEWED DATE OF
APPLICATION
Motor garage equipment:      
    Automotive parts cleaner:      
        Pump 4   1 Jan 2001
        Drum 10   1 Jan 2001
    Drums 4   1 Jan 2001
    Kerbside tanks 10   1 Jan 2001
    Motor vehicle repairing plant and machinery 10   1 Jan 2001
    Self-service pump installations (comprising pump and coin unit) 10   1 Jan 2001
    Trade utensils (including sales and garage equipment) 13 ⅓   1 Jan 2001
 
Automotive body, paint and interior repair n.e.c.
(94129)
ASSET LIFE (YEARS ) REVIEWED DATE OF
APPLICATION
Car wash and detailing assets:      
    Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009
    Automatic car wash assets including rollover and tunnel washes:      
            Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009
            Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009
            Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009
    Detailing assets:      
        Steam cleaners 10 * 1 Jul 2009
        Vacuum cleaners 10 * 1 Jul 2009
    Hand and self serve car wash assets:      
        Ceiling and wall booms 10 * 1 Jul 2009
    Large vehicle wash assets:      
        Hoists 20 * 1 Jul 2009
        Side brush cleaning system assets 10 * 1 Jul 2009
    Support assets:      
        Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10 * 1 Jul 2009
        Plant room assets:      
            Air compressors      
                Compressors - reciprocating 7 * 1 Jul 2009
                Compressors - screw 10 * 1 Jul 2009
            Boilers 20 * 1 Jul 2009
            Control systems 10 * 1 Jul 2009
            Pumps 8 * 1 Jul 2009
        Water treatment assets:      
            Filter system assets (including reverse osmosis) 10 * 1 Jul 2009
            Tanks 20 * 1 Jul 2009
    Vending machines 5 * 1 Jul 2009
Smash repair assets:      
    Air compressors 10 * 1 Jul 2009
    Dust extraction systems:      
        Metal arms 15 * 1 Jul 2009
        Stationary vacuum dust collection units 5 * 1 Jul 2009
    Frame straightening assets:      
        Aligning benches 15 * 1 Jul 2009
        Chassis measuring assets:      
            Computerised 10 * 1 Jul 2009
            Manual 10 * 1 Jul 2009
    Hoists 20 * 1 Jul 2009
    Painting assets:      
        Buffing machines 3 * 1 Jul 2009
        Infrared paint dryers:      
            Heating arches 20 * 1 Jul 2009
            Mobile 7 * 1 Jul 2009
        Sanders 3 * 1 Jul 2009
        Spectrophotometers 4 * 1 Jul 2009
        Spray bake ovens 12 * 1 Jul 2009
        Spray guns 3 * 1 Jul 2009
        Spray gun washing machines 5 * 1 Jul 2009
    Vacuum dust collection mobile units 3 * 1 Jul 2009
    Waste water filtering system assets:      
        Oil and water separators 15 * 1 Jul 2009
        Pumps 5 * 1 Jul 2009
        Tanks 15 * 1 Jul 2009
    Water pressure cleaners 3 * 1 Jul 2009
    Welders 5 * 1 Jul 2009
 
Personal and other services
( 95110 to 95291 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Cleaners' plant:      
     Electronic floor polishers 10   1 Jan 2001
Dry cleaning plant 10   1 Jan 2001
Funeral directors' plant 20   1 Jan 2001
Hairdressers' plant (including, partitions, cubicles, neon lighting tubes and wash basins) 20   1 Jan 2001
Laundry plant:      
     General plant 10   1 Jan 2001
     Washing machines 6 ⅔   1 Jan 2001
Photographers' plant:      
     Automatic film processing machine 6 ⅔   1 Jan 2001
     Cameras:      
         Used for street photography 4   1 Jan 2001
         Other (including lenses, electronic flash units, enlargers, etc) 10   1 Jan 2001
     Dark rooms (demountable - not integral part of building) 20   1 Jan 2001
Photo engraving plant:      
     Automatic (dark room) cameras 10   1 Jan 2001
     Power operated proofing presses 13 ⅓   1 Jan 2001
     General plant 20   1 Jan 2001
     Powderless etching machines 10   1 Jan 2001
Photo lab (one - hour service) 10   1 Jan 2001
Video recorder or equipment hiring 6 ⅔   1 Jan 2001
Video tapes and games hiring ½  *  1 Jan 2001

Effective lives (Asset Categories)
Table B as at 1 July 2009

 
A
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Advertising Samples and Designs (for decorative steel and iron work) 40 1 Jan 2001
Advertising Signs:
     Billboards (hoarding) 20 1 Jan 2001
     Roller board (moving surface) 6 ⅔ 1 Jan 2001
     Solar powered (real estate signs) 13 ⅓ 1 Jan 2001
Air compressors:      
    Compressors - reciprocating 7  *  1 Jul 2008
    Compressors - rotary screw 10  *  1 Jul 2008
Air-conditioning assets (excluding pipes, duct work and vents):
    Air handling units 20  *  1 Jul 2003
    Cooling towers 15  *  1 Jul 2003
    Condensing sets 15  *  1 Jul 2003
    Chillers:
        Absorption 25  *  1 Jul 2003
        Centrifugal 20  *  1 Jul 2003
        Volumetrics (including reciprocating, rotary, screw, scroll):
            Air-cooled 15  *  1 Jul 2003
            Water-cooled 20  *  1 Jul 2003
    Damper motors (including variable air volume box controller) 10  *  1 Jul 2003
    Fan coil units (connected to a condensing set) 15  *  1 Jul 2003
    Humidifiers (steam generator) 10  *  1 Jul 2003
    Mini split system up to 20KW (including ceiling, floor and high wall split system) 10  *  1 Jul 2003
    Packaged air conditioning units 15  *  1 Jul 2003
    Pumps 20  *  1 Jul 2003
    Room units 10  *  1 Jul 2003
Aircraft:
    Aeroplane:
        General Use 20  * # 1 Jul 2002
        Used predominantly for agricultural spraying or agricultural dusting 10  * # 1 Jul 2002
    Gliders/sailplanes 10 1 Jan 2001
    Helicopter:
        General Use 20  * # 1 Jul 2002
        Used predominantly for mustering, agricultural spraying or agricultural dusting 10  * # 1 Jul 2002
    Hot air balloons:
        Envelope and cane basket 3 1 Jan 2001
        Associated equipment (inflator fan, burner unit, fuel cylinders) 10 1 Jan 2001
Amenities Provided For Employees (sanitary ware, etc., forming part of toilet accommodation or washing facilities) 20 1 Jan 2001
Art Works 100 1 Jan 2001
Automatic Teller Machine 8  *  1 Jul 2001
 
B
Battery Chargers 20 1 Jan 2001
Batteries (Storage) 13 ⅓ 1 Jan 2001
Bending machines (bar, angle and rod) 10  *  1 Jul 2008
Bicycles 10 1 Jan 2001
Binoculars 10 1 Jan 2001
Block and brick elevators, portable 10  *  1 Jul 2008
Boilers 20   1 Jul 2005
Boiler pumps 5  *  1 Jul 2005
Boom Gates 10 1 Jan 2001
Boring Drill (rotary mole, underground) 3 ⅓ 1 Jan 2001
Boring Plant 10 1 Jan 2001
Bottle Washing Machine 10 1 Jan 2001
Bowser Machines (including self service) 10 1 Jan 2001
Bowser Tanks (underground) 13 ⅓ 1 Jan 2001
Building maintenance units 35  *  1 Jul 2005
Buildings:
    To the extent that they form an integral part of plant and machinery:
         Brick, stone or concrete structures 100 1 Jan 2001
         Gantries 33 ⅓ 1 Jan 2001
         Other structures 33 ⅓ 1 Jan 2001
    Freezing Works: 1 Jan 2001
        Brick, stone or concrete structure 100 1 Jan 2001
        Wholly wooden structure 20 1 Jan 2001
    Primary Production, Forestry and Pearling Industries:
        Non-residential:
            With brick, stone or concrete walls 50 1 Jan 2001
            With wood and/or iron walls 33 1 Jan 2001
Bulk Liquid Bags 3 1 Jan 2001
Bundy Machines 13 ⅓ 1 Jan 2001
 
C
Cables and Wires
     Overhead:
         Bare 50 1 Jan 2001
         Insulated 20 1 Jan 2001
     Underground 50 1 Jan 2001
Cameras:
    Generally (including lenses, electronic flash units, enlargers, etc) 10 1 Jan 2001
    Used for street photography 4 1 Jan 2001
Caravans:
     Generally 6 ⅔ 1 Jan 2001
    Used only within the confines of a caravan park 10 1 Jan 2001
Car Parking (hydraulic elevated platforms and hoists including control equipment) 10 1 Jan 2001
Carpets:
    in commercial office buildings 8  *  1 Jul 2005
     In ten-pin bowling centres 4 1 Jan 2001
Casks:
    Stainless steel 10 1 Jan 2001
    Other 13 ⅓ 1 Jan 2001
Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as 'plant') 50 1 Jan 2001
Compaction:      
    Compactors - flat plate 8  *  1 Jul 2008
    Compactors - vertical rammer 6  *  1 Jul 2008
Compressors
    Air and oxygen 20 1 Jan 2001
    Ammonia:
        Horizontal 20 1 Jan 2001
        Vertical 13 ⅓ 1 Jan 2001
Computers:
    Generally 4  *  1 Jan 2001
    Free access floors in computer rooms 50 1 Jan 2001
    Laptops 3  *  1 Jan 2001
Concreting assets:      
    Brick and paving saws 5  *  1 Jul 2008
    Concrete demolition saws 3  *  1 Jul 2008
    Concrete kibble buckets 15  *  1 Jul 2008
    Concrete mixers 4  *  1 Jul 2008
    Concrete surface preparation assets (including floor grinders, planers and scarifers) 5  *  1 Jul 2008
    Concrete trowels:      
        Walk behind 5  *  1 Jul 2008
        Ride on 7  *  1 Jul 2008
    Concrete vibrating screeders 5  *  1 Jul 2008
    Concrete vibrators:      
        Brushcutter style 5  *  1 Jul 2008
        Drive units 6  *  1 Jul 2008
        Flexible shaft pumps 6  *  1 Jul 2008
        Vibrating shafts 3  *  1 Jul 2008
    Concrete wheeled saws 6  *  1 Jul 2008
Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism) 6 ⅔ 1 Jan 2001
Containers (metal, for liquefied petroleum gas) 13 ⅓ 1 Jan 2001
Cranes:
    Electrical or otherwise 20 1 Jan 2001
    Gantries 33 ⅓ 1 Jan 2001
Crates 4 1 Jan 2001
Curing Barns (galvanised steel and marine ply) 13 ⅓ 1 Jan 2001
Curtains and Drapes 6  *  1 Jul 2004
 
D
Delivery tube system (air pressure) 10 1 Jan 2001
Docks (floating) 20 1 Jan 2001
Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, excluding doors) 15  *  1 Jul 2005
Dozers/Front End Loaders 9  *  1 Jul 2002
Drink dispensing machines 10  *  1 Jul 2005
 
E
Elevated work platforms:      
    Boom (including knuckle and telescopic) 15  *  1 Jan 2006
    Personal 10  *  1 Jan 2006
    Scissor 10  *  1 Jan 2006
Engineering Works Machinery Installed 20 1 Jan 2001
Engines 20 1 Jan 2001
Escalators (machinery and their moving parts) 20  *  1 Jan 2003
 
F
Fences:
    Electric 20 1 Jan 2001
    Wire mesh (demountable used for partitioning purposes) 20 1 Jan 2001
Fire control and alarm assets:            
    Alarms:            
        Heat 6  *  1 Jul 2004
        Smoke 6  *  1 Jul 2004
    Detection and alarm systems:            
        Alarm bells 12  *  1 Jul 2004
        Detectors:            
            Aspirated smoke 12  *  1 Jul 2004
            Heat 20  *  1 Jul 2004
            Manual call point (addressable type only) 20  *  1 Jul 2004
            Multi type 20  *  1 Jul 2004
            Smoke 20  *  1 Jul 2004
        Fire indicator panels 12  *  1 Jul 2004
        Gas suppression cylinders 25  *  1 Jul 2004
    Emergency warning and intercommunication systems:            
        Master emergency control panels 12  *  1 Jul 2004
        Speakers 12  *  1 Jul 2004
        Strobe lights 12  *  1 Jul 2004
        Warden intercom phones 12  *  1 Jul 2004
    Extinguishers 15  *  1 Jul 2004
    Hoses and nozzles 10  *  1 Jul 2004
    Pumps (including diesel and electric) 25  *  1 Jul 2004
    Stair pressurisation assets:            
        A C variable speed drive 10  *  1 Jul 2004
        Pressurisation and extraction fans 25  *  1 Jul 2004
        Sensors 10  *  1 Jul 2004
Floor Coverings (linoleum and vinyl) 10 1 Jan 2001
Fogging Machines (insecticide) 8 1 Jan 2001
Forklifts 11  *  1 Jul 2002
Formwork, beams and props, steel 10  *  1 Jul 2008
Foundation of plant and machinery which forms an integral part of the plant and machinery 50 1 Jan 2001
Furniture, freestanding:  
    Bookcases:  
        Timber 15  *  1 Jul 2005
        Metal 20  *  1 Jul 2005
    Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type):      
        Timber/laminated 15  *  1 Jul 2005
        Metal 20  *  1 Jul 2005
    Chairs 10  *  1 Jul 2005
    Desks 20  *  1 Jul 2005
    Mobile storage units (compactus type) 25  *  1 Jul 2005
    Reception (including lobby chairs, desks, lounges, sofas and tables) 10  *  1 Jul 2005
    Screens 20  *  1 Jul 2005
    Tables:  
        Boardroom 20  *  1 Jul 2005
        General 10  *  1 Jul 2005
    Workstations (including desks and partitions) 20  *  1 Jul 2005
 
G
Galvanising Plant 10  *  1 Jan 2002
Garbage Bins 6 ⅔ 1 Jan 2001
Gas Cylinders LPG 13 ⅓ 1 Jan 2001
Generators (see in Table B, Power supply assets)      
Grinding Machine (surface) 10 1 Jan 2001
 
H
Hand Dryers (electrically operated) 10 1 Jan 2001
Heating Units (electronic) 10 1 Jan 2001
Hot water installations for commercial office buildings (excluding commercial boilers and piping) 15  *  1 Jul 2005
 
I
Ice-making Machinery:
     Condensers 13 ⅓ 1 Jan 2001
     Expansion pipes 40 1 Jan 2001
     General machinery 13 ⅓ 1 Jan 2001
     Ice moulds 5 1 Jan 2001
Incinerettes (gas or electrically fired) 20 1 Jan 2001
Industrial Sweeper 6 ⅔ 1 Jan 2001
Industrial Trailers (relocatable) 10 1 Jan 2001
Intercom System (pipe-in music system) 8 ⅓ 1 Jan 2001
 
J
Jetties (boat shed) 40 1 Jan 2001
Judges' Robes:
    Court dress for ceremonial occasions 5 1 Jan 2001
    Other robes 13 ⅓ 1 Jan 2001
 
K
Kilns:
    Brick 20 1 Jan 2001
    Charcoal burning 20 1 Jan 2001
    Rapid fire shuttle type (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001
 
L
Laboratory Equipment 13 ⅓ 1 Jan 2001
Ladders (including stepladders, work platforms extension ladders, trestles and planks):      
    Aluminium 4  *  1 Jan 2006
    Fibreglass 4  *  1 Jan 2006
Laser Beam Construction Tools 10 1 Jan 2001
Laser Cutting Machine:
    Workhandler 10 1 Jan 2001
    Industrial laser 5 1 Jan 2001
    CNC control 5 1 Jan 2001
    Water chiller 5 1 Jan 2001
Laser Typesetting 5 1 Jan 2001
Lathes:
    Computer controlled 10 1 Jan 2001
    Engineering works (machinery installed) 20 1 Jan 2001
    Wood working plant 13 ⅓ 1 Jan 2001
Lawn Mower:
     Motor 6 ⅔ 1 Jan 2001
     Self propelled 5 1 Jan 2001
Lens (optical) 10 1 Jan 2001
Letter Boxes (aluminium, nylon, brass) 40 1 Jan 2001
Levels:      
    Dumpy 7  *  1 Jul 2008
    Laser beam 10  *  1 Jul 2008
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5  *  1 Jul 2008
Library (professional) 10 1 Jan 2001
Lift:
     Boom 3 1 Jan 2001
Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30  *  1 Jan 2003
Lighting Control System (microprocessor based) 5 1 Jan 2001
Lighting Plant (electric) 20 1 Jan 2001
Lighting System (fluorescent) 20 1 Jan 2001
Lightning arresters 50 1 Jan 2001
Livestock (working beasts, beasts of burden in business other than Primary Production and Camels) 10 1 Jan 2001
Loading bay assets:  
    Dock levellers 20  *  1 Jul 2005
    Pallet jacks and pallet trucks 10  *  1 Jul 2005
    Scissor lifts 15  *  1 Jul 2005
 
M
Mini Lab 10 1 Jan 2001
Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5  *  1 Jul 2005
Mini-skid steer loader attachments:      
     Others (including auger and bucket) 5  *  1 Jan 2004
     Stump grinders 2  *  1 Jan 2004
Mini Spot Console 10 1 Jan 2001
Modular Switching System 10 1 Jan 2001
Motor Graders 10  *  1 Jul 2002
Motor vehicles, etc:      
    Buses having a gross vehicle mass of more than 3.5 tonnes 15 * 1 Jan 2005
    Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers):      
        Generally 8 * 1 Jan 2006
        Hire and travellers' cars 5   1 Jan 2001
        Taxis 4   1 Jan 2001
    Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12  *#  1 Jan 2005
    Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12  *#  1 Jan 2005
    Motor cycles and scooters 6 ⅔ 1 Jan 2001
    Trailers having a gross vehicle mass greater than 4.5 tonnes 15  *#  1 Jan 2005
    Trailers having a gross vehicle mass of 4.5 tonnes or less 10   1 Jan 2005
    Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15  *#  1 Jan 2005
        For Garbage compactor trucks see Table A, Waste disposal services (29110)  
Moving walks 20  *  1 Jan 2003
Musical Instruments, etc:
    Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔  *  1 Jan 2001
    Brass 10  *  1 Jan 2001
    Keyboard (Acoustic) 10  *  1 Jan 2001
    Keyboard (Electric) 5  *  1 Jan 2001
    Percussion 5  *  1 Jan 2001
    Stringed 10  *  1 Jan 2001
    Woodwind 10  *  1 Jan 2001
 
N
 
O
Office Machines and Equipment:
    Calculators 10 1 Jan 2001
    Dictaphones 10 1 Jan 2001
    Electronic whiteboard 6  *  1 Jan 2001
    Enveloping machine 6  *  1 Jan 2001
    Facsimile machine 5  *  1 Jan 2001
    Letter Inserter (automatic) 10 1 Jan 2001
    Mailing machine 5  *  1 Jan 2001
    Multi function machine (includes fax, copy, print and scan function) 5  *  1 Jan 2001
    Photo copying machines 5  *  1 Jan 2001
    Shredders 15  *  1 Jul 2005
    Trolleys 15  *  1 Jul 2005
    Whiteboards 10  *  1 Jul 2005
Ovens:
     Microwave 6 ⅔ 1 Jan 2001
Oxygen Acetylene Plant 20 1 Jan 2001
 
P
Packaging machines      
    Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009
    Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009
    Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009
    Inspection equipment including checkweighers, metal detectors, counting machines etc 10 * 1 Jul 2009
    Multihead and singlehead weighers 10 * 1 Jul 2009
    Palletisers and depalletisers 12 * 1 Jul 2009
    Product identification labellers including decorating, applicators and coding machines 8 * 1 Jul 2009
    Robotic pick and place packaging machines 10 * 1 Jul 2009
    Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 10 * 1 Jul 2009
Painting equipment (airless spray) 10 1 Jan 2001
Paint-tinting and Colour Blending Machines 5 1 Jan 2001
Pallets 5 1 Jan 2001
Parachute 3 1 Jan 2001
Partitions (demountable) 20 1 Jul 2005
Pentex Total Station 5 1 Jan 2001
Plants:
    Live (indoor) 5 1 Jan 2001
    Simulated 13 ⅓ 1 Jan 2001
Point of sale assets:  
    Cash registers, standalone type 10  *  1 Jul 2005
Cash transfer system assets, pneumatic type (including printercircuit board, transfer pipes and turbines) 10  *  1 Jul 2005
    Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6  *  1 Jul 2005
    Weighing machines and scales (including weigh labelling machines) 10  *  1 Jul 2005
Poles:
    Steel (set in concrete) 40 1 Jan 2001
    Wooden:
        Set in concrete 20 1 Jan 2001
        Not set in concrete 10 1 Jan 2001
Portable Toilet 10 1 Jan 2001
Powder Coating Machine 6 ⅔ 1 Jan 2001
Power supply assets:      
    Emergency or standby:      
        Generator assets:      
            Acoustic hoods and canopies 20  *  1 Jul 2005
            Generators (incorporating attached engine management and generator monitoring instruments) 25  *  1 Jul 2005
            Power management units 15  *  1 Jul 2005
        Uninterruptible power supply (UPS) system:      
            Line interactive types 5  *  1 Jul 2005
            On line double conversion types 10  *  1 Jul 2005
    Generators, portable (incorporating attached engine management and generator monitoring instruments)      
        Diesel 10  *  1 Jul 2008
        Petrol 5  *  1 Jul 2008
Power tools:      
    Chain saws 3  *  1 Jul 2008
    Hand tools:      
        Air 5  *  1 Jul 2008
        Battery 3  *  1 Jul 2008
        Electric 5  *  1 Jul 2008
    Jack hammers:      
        Air 7  *  1 Jul 2008
        Electric 3  *  1 Jul 2008
    Nail guns - air 3  *  1 Jul 2008
Power Transformers 45  *  1 Jan 2002
Projectors 10 1 Jan 2001
Public address and paging system assets (including amplifiers, audio speakers and microphones) 12  *  1 Jul 2005
Pumps 20   1 Jan 2001
 
R
Racks 10 1 Jan 2001
Radio Sets:
    Generally 10 1 Jan 2001
    Two-way radios and transceivers 6 ⅔ 1 Jan 2001
Refrigeration assets:
    Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10  *  1 Jul 2005
    Ice making machines 8  *  1 Jul 2005
    Insulation panels used in cool or freezer rooms 40  *  1 Jul 2005
Regeneration (acid) Unit 10 1 Jan 2001
Robots (industrial) 10 1 Jan 2001
 
S
Saddlery and Harness 10 1 Jan 2001
Sale Yards (stock and station agents) 20 1 Jan 2001
Sand/Coating System 10 1 Jan 2001
Sauna and Spa (prefabricated type) 13 ⅓ 1 Jan 2001
Saws, bench and mitre, portable 7  *  1 Jul 2008
Scaffolding:      
    Aluminium 5  *  1 Jan 2006
    Fibreglass 5  *  1 Jan 2006
    Steel 15  *  1 Jan 2006
Scales (platform) 20 1 Jan 2001
Security Systems:
    Bullet resistant screens (not forming part of the building) 20 1 Jan 2001
    Burglar alarms 6 ⅔ 1 Jan 2001
    Camera scanning (of type used in large retail establishments) 6 ⅔ 1 Jan 2001
Sewing Machines 10 1 Jan 2001
Sheds:
    Portable (nomadic type industry) 10 1 Jan 2001
    Humidification 20 1 Jan 2001
Signage for business identification (including lighting for signs) 10 1 Jul 2005
Silos:      
    Bulk handling:      
        Ancillary mechanical equipment 13 ⅓   1 Jan 2001
        Concrete construction 50  *  1 Jan 2004
        Galvanised construction 30  *  1 Jan 2004
        Steel construction 40  *  1 Jan 2004
Sonar Supersonic Equipment (similar to seismic equipment) 13 ⅓ 1 Jan 2001
Sound Processing System (electronic digital) 6 ⅔ 1 Jan 2001
Spa (fibreglass) 20 1 Jan 2001
Spectrometer (computerised x-ray system for mineral analysis) 10 1 Jan 2001
Spray Booth 6 ⅔ 1 Jan 2001
Standards:
     Iron or steel (including brackets, crossarms, etc) 40 1 Jan 2001
     Concrete, brick or stone 100 1 Jan 2001
Steam Cleaners 13 ⅓ 1 Jan 2001
Strongrooms (demountable) and strongroom doors 100 1 Jan 2001
Stuffed Crocodiles 20 1 Jan 2001
Suitcase 10 1 Jan 2001
Swimming pool assets:            
    Chlorinators 12  *  1 Jul 2004
    Cleaning assets 7  *  1 Jul 2004
    Filtration assets (including pumps) 12  *  1 Jul 2004
    Heaters:            
        Electric 15  *  1 Jul 2004
        Gas 15  *  1 Jul 2004
        Solar 20  *  1 Jul 2004
    Swimming pools(used as plant in a business)::            
        Above-ground 10     1 Jul 2005
        Concrete 50     1 Jul 2005
        Fibreglass 20     1 Jul 2005
Switchboards 20 1 Jan 2001
Synthetic Lawn Surface 10 1 Jan 2001
 
T
Tank Stands:
    Brick, stone or concrete 50 1 Jan 2001
    Wood and/or iron 33 ⅓ 1 Jan 2001
Tape Recorders 10 1 Jan 2001
Tarpaulins (canvas or plastic) 6 ⅔ 1 Jan 2001
Telephone Installations:
    Answering machines 6 ⅔ 1 Jan 2001
    Car phone 6 ⅔ 1 Jan 2001
    Cellular mobile 6 ⅔ 1 Jan 2001
    Complete telephone system (comprising switchboards, instruments, cables etc) 20 1 Jan 2001
        PABX computerised assets 10  *  1 Jan 2005
    Public telephones 10 1 Jan 2001
    Reservation system (data print) 20 1 Jan 2001
    Telephone hand sets 10  *  1 Jul 2005
Television Receivers:
    Generally 10 1 Jan 2001
    Used for hire 6 ⅔ 1 Jan 2001
Ticket Issuing Machines (public transport) 13 ⅓ 1 Jan 2001
Tools (loose) 5 1 Jan 2001
Tractors 12  *  1 Jul 2007
Transport Cases (steel) 10 1 Jan 2001
Turnstiles 20 1 Jan 2001
 
V
Vacuum Cleaners (electric) 10 1 Jan 2001
Vending Machine 5  *  1 Jul 2001
Ventilation fans (excluding ducting, piping and vents) 20   1 Jan 2005
 
W
Washing Machines 6 ⅔ 1 Jan 2001
Waste Storage and Disposal Bins (industrial) 10 1 Jan 2001
Water assets:      
    Bores 30  *  1 Jul 2008
    Dams (including earth or rock fill and turkey nests) 40  *  1 Jul 2008
    Dam liners and covers 20  *  1 Jul 2008
    Effluent channels 40  *  1 Jul 2008
    Effluent recycle tanks 12  *  1 Jul 2008
    Effluent sedimentation ponds 40  *  1 Jul 2008
    Irrigation assets:      
        Drip, micro spray or mini sprinkler systems:      
            Above ground polyethylene pipes 10  *  1 Jul 2008
            Drippers, micro sprays and mini sprinklers 5  *  1 Jul 2008
            Control systems 10  *  1 Jul 2008
            Filtration systems 15  *  1 Jul 2008
            Pumps 12  *  1 Jul 2008
            Variable speed drives 15  *  1 Jul 2008
        Irrigation earth channels 40  *  1 Jul 2008
        Irrigators (including centre pivot, lateral and travelling gun):      
            Fresh water 20  *  1 Jul 2008
            Effluent 10  *  1 Jul 2008
    Pumps:      
        Bore pumps, effluent and manure pumps 7  *  1 Jul 2008
        Other 12  *  1 Jul 2008
    Water mains:      
        Aluminium 20  *  1 Jul 2008
        Galvanised steel 25  *  1 Jul 2008
        Polyethylene 15  *  1 Jul 2008
        PVC 30  *  1 Jul 2008
    Water tanks:      
        Concrete 30  *  1 Jul 2008
        Galvanised steel 25  *  1 Jul 2008
        Polyethylene 15  *  1 Jul 2008
    Water troughs:      
        Concrete 25  *  1 Jul 2008
        Galvanised steel 15  *  1 Jul 2008
        Polyethylene 10  *  1 Jul 2008
    Windmills 30  *  1 Jul 2008
Weighbridges 25 1 Jan 2001
Weighing Machines 10 1 Jan 2001
Welders:      
    Diesel 10  *  1 Jul 2008
    Electric 5  *  1 Jul 2008
Welding Plant:
     Automatic (used at sea on construction of a submarine pipeline) 10 1 Jan 2001
Wells 40 1 Jan 2001
Wheelbarrows 10 1 Jan 2001
Window blinds used in commercial buildings 20  *  1 Jul 2005
 
X
 
Y
 
Z

Footnotes

All legislative references are to ITAA 1997 unless otherwise indicated

Defined as water containing in excess of 10 parts of salt per 1,000 parts of water

Not previously issued as a draft

References

ATO references:
NO 99/132027; 2000/20567; 2003/11601; 2004/17815; 2005/6504; 2005/18073; 2006/25212; 2007/7796; 2008/9394

ISSN: 1039 0731

Related Rulings/Determinations:

IT 2685
TR 2000/18
TR 2006/5
TR 2006/15
TR 2007/3
TR 2008/4

Subject References:
Commissioner's determination of effective life
Commissioner's effective life schedule
decline in value
depreciating assets
depreciation
depreciation rates
effective life
self assessment of effective life

Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-100
ITAA 1997 40-100(4)
ITAA 1997 40-100(4)(b)
ITAA 1997 40-105(1)
ITAA 1997 40-110
ITAA 1997 Subdiv 40-E
ITAA 1997 Subdiv 40-F
ITAA 1997 40-520
ITAA 1997 40-555(1)
ITAA 1997 Subdiv 42-M
ITAA 1997 Div 43
TAA 1953
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005

TR 2009/4 history
  Date: Version: Change:
You are here 24 June 2009 Original ruling  
  23 June 2010 Withdrawn