Taxation Ruling

TR 2010/2

Income tax: effective life of depreciating assets (applicable from 1 July 2010)

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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:
Appendix 3:
Effective lives (Industry Categories)
Effective lives (Asset Categories)

Preamble

This Ruling, which applies from 1 July 2010, replaces TR 2009/4 (see paragraphs 5 and 6 of this Ruling for further details).
Exclamation 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, the Commissioner must apply the law to you in the way set out in the ruling (unless the Commissioner is satisfied that the ruling is incorrect and disadvantages you, in which case the law may be applied to you in a way that is more favourable for you - provided the Commissioner is 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 2009/4, which is withdrawn on and from 1 July 2010. To the extent that the Commissioner's 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 2010. For ease of reference, the Australian Taxation Office (ATO) has prepared a consolidated version of the amended determination which is set out in the Schedule to this Ruling. If, for a particular asset, you were using an effective life from the determination as in force before the latest amendment (for example, as contained in the Schedule to TR 2009/4), 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 used it or had 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 34 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 2010 - 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
23 June 2010

Appendix 1 - Explanation

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

Background

25. This Ruling is being issued because of:

·
an ongoing review of the Commissioner's effective life determinations being undertaken by the ATO; 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 2010 pursuant to section 40-100, determining the effective life of assets covered by the following descriptions:

·
Fruit juice manufacturing assets
·
Iron and steel manufacturing assets

-
Pellet making assets
-
Blast furnace assets
-
BOS and EAF steelmaking assets
-
Primary product casting assets
-
Hot strip mill assets
-
Plate mill assets
-
Rod, bar structural and rail mill assets
-
Steel strip metallic organic coating and assets
-
Generic iron smelting and steel making assets

·
Petroleum wholesaling assets
·
Petroleum retailing assets
·
Trams and light rail assets
·
Monorail operation assets
·
Building and industrial cleaning industry assets
·
Hairdressing and beauty industry assets

28. These new determinations as well as the removal of some previous determinations, that formerly appeared in the schedules attached to TR 2009/4 are now incorporated in the attached consolidated Tables A and B which are contained in the new '1 July 2010 Schedule'.

Context of Commissioner's review

29. The Commissioner advised the Review of Business Taxation, chaired by John Ralph AO, that the ATO 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 ATO and, in some instances, on reports prepared by independent consultants.

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

32. 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).

33. In making a determination, the Commissioner considers the factors listed in paragraph 34 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.

34. 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

35. As set out in paragraph 32 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.

36. 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 34 of this Ruling. Historical physical life is best determined by empirical evidence.

Engineering information/manufacturer's specifications

37. 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

38. 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

39. 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.

40. 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

41. 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

42. 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

43. 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

44. 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.

45. 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

46. The retention period is the period any one taxpayer generally holds an asset. Subject to paragraph 45 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

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

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

49. 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.

50. 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.

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

52. 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.

53. 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.

54. 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

55. 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.

56. 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

57. 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

58. 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

59. 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

60. The non exhaustive factors outlined in paragraphs 33 to 59 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.

61. As mentioned in paragraph 33 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)).

62. 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

63. 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

64. 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.

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

66. 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

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

Consultation

68. 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

69. 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

70. 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

71. 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
How does the Commissioner determine the effective life of a depreciating asset? 32
Physical life 35
Engineering information/manufacturer's specifications 37
Physical life/effective life 38
The way in which an asset is used by an industry/the past experience of users of the asset 39
Repairs and maintenance 41
Renewals 42
Industry standards 43
Use of the asset by different industries 44
Retention period 46
Obsolescence 47
Scrapping or abandonment practices 55
Lease periods 57
Financial analysis 58
Market value 59
Working out your own effective life 60
Rates 63
Structure 64
New and reviewed items 67
Consultation 68
Statutory caps 69
Water assets 70
Appendix 2 - Detailed contents list 71
1 July 2010 Schedule Page 18
Table A Page 21
Table B Page 159

1 July 2010 Schedule

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 40
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 vegetable processing 54
Oil and fat manufacturing 56
Grain mill product manufacturing 56
Cereal and pasta product manufacturing 57
Bakery product manufacturing 59
Bakery product manufacturing (non factory based) 60
Sugar and confectionery manufacturing 61
Other food product manufacturing n.e.c. 61
Soft drink, cordial and syrup manufacturing 62
Beer manufacturing (except non alcoholic beer) 64
Spirit manufacturing 65
Wine and other alcoholic beverage manufacturing 66
Cigarette and tobacco manufacturing 68
Textile, leather, clothing and footwear manufacturing 68
Log sawmilling and timber dressing 69
Plywood and veneer manufacturing 69
Reconstituted wood product manufacturing 70
Other wood product manufacturing 71
Pulp, paper and converted paper product manufacturing 71
Paper stationery manufacturing 72
Printing 72
Newspaper printing or publishing 74
Printing support services 75
Petroleum refining 76
Basic chemical and chemical product manufacturing 78
Pharmaceutical and medicinal product manufacturing 78
Cleaning compound and toiletry preparation manufacturing 79
Other basic chemical product manufacturing 80
Polymer product and rubber product manufacturing 80
Glass and glass product manufacturing 80
Non-metallic mineral product manufacturing 83
Iron smelting and steel manufacturing 83
Alumina production 95
Aluminium smelting 96
Non-ferrous metal casting 97
Fabricated metal product manufacturing 98
Motor vehicle and motor vehicle part manufacturing 98
Other transport equipment manufacturing 99
Photographic, optical and ophthalmic equipment manufacturing 99
Other professional and scientific equipment manufacturing n.e.c. 99
Furniture and other manufacturing 99
ELECTRICITY, GAS, WATER AND WASTE SERVICES 100
Electricity supply 100
Gas supply 104
Irrigation water providers 104
Water supply 105
Sewerage and drainage services 106
Waste disposal services 108
CONSTRUCTION 108
WHOLESALE TRADE 110
Wool wholesaling 110
Petroleum product wholesaling 110
RETAIL TRADE 113
Fuel retailing 113
Food retailing 114
Other store based retailing 115
ACCOMMODATION AND FOOD SERVICES 115
Accommodation 115
Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs (hospitality) 116
TRANSPORT AND STORAGE 118
Road transport 118
Tramway and light rail passenger transport services 118
Rail freight and passenger transport services 119
Water transport and support services 120
Scenic and sightseeing transport 123
Airport operations and other air transport support services 124
Other transport support services n.e.c. 126
INFORMATION MEDIA AND TELECOMMUNICATIONS 126
Telecommunication services 126
Motion picture and sound recording activities 128
Motion picture exhibition 131
Radio broadcasting 131
Television broadcasting 131
Library and other information services 133
FINANCE AND INSURANCE SERVICES 133
RENTAL, HIRING AND REAL ESTATE SERVICES 134
Rental and hiring services (except real estate) 134
Residential property operators 135
Non-residential property operators 140
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES 141
Surveying and mapping services 141
Veterinary services 141
ADMINISTRATIVE AND SUPPORT SERVICES 142
Building cleaning, pest control and other support services 142
Gardening services 142
Packaging services 143
EDUCATION AND TRAINING 144
HEALTH CARE AND SOCIAL ASSISTANCE 144
Hospitals 144
Dental services 147
Optometry and optical dispensing 147
Pathologist and other pathology 149
Podiatry services 149
Radiology and diagnostic imaging services 150
Specialist medical services n.e.c 151
Nursing home operation 152
ARTS AND RECREATION SERVICES 152
Heritage activities 152
Creative and performing arts activities 152
Sport, gambling and recreation services 153
OTHER SERVICES 155
Automotive repair and maintenance 155
Automotive body, paint and interior repair n.e.c. 155
Personal and other services 156
Hairdressing and beauty services 157
Laundry and dry cleaning services 158

Effective lives (Industry Categories)
Table A as at 1 July 2010

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 1/3   1 Jan 2001
     Processing plant 20   1 Jan 2001
Beef cattle assets:      
    Cattle handling assets:      
        Calf cradles 10  *  1 Jan 2007
        Cattle crushes (hydraulic and manual) 10  *  1 Jan 2007
        NLIS and other readers 5  *  1 Jan 2007
        Scales, weigh indicators and loading bars 5  *  1 Jan 2007
    Cattle yards including races and coolers (steel and timber):      
        Permanent type 30  *  1 Jan 2007
        Portable type 20  *  1 Jan 2007
    Feed bins including hay racks 15  *  1 Jan 2007
    Feed handling assets:      
        Bale feeders 10  *  1 Jan 2007
        Feed mixers 10  *  1 Jan 2007
        Silage and feedout wagons 10  *  1 Jan 2007
    Loading ramps 20  *  1 Jan 2007
    Manure and fertilizer spreaders 10  *  1 Jan 2007
    Saddlery and harness 10  *  1 Jan 2007
Beef cattle feedlot assets:      
    Cattle handling assets:      
        Cattle crushes (hydraulic and manual) 6  *  1 Jan 2007
        Cattle induction and transfer yards (steel and timber) 20  *  1 Jan 2007
        Cattle treatment yards (steel and timber) 20  *  1 Jan 2007
        Cattle wash yards (steel and timber) 20  *  1 Jan 2007
    Cattle pen assets:      
        Bunk sweepers 8  *  1 Jan 2007
        Cattle pen infrastructure assets:      
            Feed bunks or troughs and aprons 20  *  1 Jan 2007
            Feed roads 20  *  1 Jan 2007
            Pen earthworks 20  *  1 Jan 2007
            Pen fences and gates (steel and timber) 20  *  1 Jan 2007
            Shade structures 20  *  1 Jan 2007
        Pen scrapers 10  *  1 Jan 2007
    Feed milling and handling assets:      
        Ancillary grain handling equipment:      
            Augers 10  *  1 Jan 2007
            Conveyors and elevators 15  *  1 Jan 2007
        Bulk and segregated commodity storage facilities (incorporating bunkers) 30  *  1 Jan 2007
        Feed mixers 7  *  1 Jan 2007
        Feed mixer trucks 7  *  1 Jan 2007
        Grain cleaners 10  *  1 Jan 2007
        Grain processing assets:      
            Roller mills 15  *  1 Jan 2007
            Steam flaking chests 15  *  1 Jan 2007
            Steam flaking surge bins 15  *  1 Jan 2007
            Tempering silos:      
                Glass fused to steel 50  *  1 Jan 2007
                Stainless steel 15  *  1 Jan 2007
                Galvanised steel 12  *  1 Jan 2007
        Receival pits and hoppers 25  *  1 Jan 2007
        Roughage processing assets (including tub grinders) 7  *  1 Jan 2007
        Sampling and testing assets 5  *  1 Jan 2007
        Silos and bins used for storing dry grain:      
            Concrete 50  *  1 Jan 2007
            Steel 20  *  1 Jan 2007
        Tank storages for liquid feed supplements 15  *  1 Jan 2007
    Manure composting and screening machines 15  *  1 Jan 2007
Bridges (wooden) 20   1 Jan 2001
Cotton sheds (humidification) 20   1 Jan 2001
Curing barns (tobacco, timber, peanut, corn or grain) 13 1/3   1 Jan 2001
Dairy 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 2/3  #  1 Jan 2001
Hay and foraging assets:      
    Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12  *  1 Jan 2007
    Balers 10  *  1 Jan 2007
    Bale wrappers 10  *  1 Jan 2007
    Baler and wrappers 10  *  1 Jan 2007
    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 1/3   1 Jan 2001
     Kilns 20   1 Jan 2001
Horse stalls (Breeze way Shed Row) 33 1/3   1 Jan 2001
Horticultural plants:      
     Citrus:      
         Grapefruit 30  *  1 Jan 2001
         Lemon 20  *  1 Jan 2001
         Limes 20  *  1 Jan 2001
         Mandarin 25  *  1 Jan 2001
         Orange 30  *  1 Jan 2001
     Grapevines, dried 15  *  1 Oct 2004
     Grapevines, table 15  *  1 Oct 2004
     Grapevines, wine 20  *  1 Oct 2004
     Nuts:      
         Almond 25  *  1 Jul 2001
         Cashew 25  *  1 Jul 2001
         Chestnut 25  *  1 Jul 2001
         Hazelnut 25  *  1 Jul 2001
         Jojoba 30  *  1 Jul 2001
         Macadamia 25  *  1 Jul 2001
         Pecan 25  *  1 Jul 2001
         Pistachio 25  *  1 Jul 2001
         Walnut 25  *  1 Jul 2001
     Pome:      
         Apple 20  *  1 Jan 2001
         Pear 25  *  1 Jan 2001
     Stone Fruit:      
         Apricots 10  *  1 Jan 2001
         Cherries 18  *  1 Jan 2001
         Nectarine 10  *  1 Jan 2001
         Olives 30  *  1 Jan 2001
         Peach 10  *  1 Jan 2001
         Plum 15  *  1 Jan 2001
         Prune 20  *  1 Jan 2001
     Tropical:      
         Avocado 20  *  1 Jan 2001
         Mango 30  *  1 Jan 2001
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 1/3   1 Jan 2001
         Plant installed in structure 20   1 Jan 2001
     Curing plant:      
         Fixtures (including overhead tracking) 20   1 Jan 2001
         Other 13 1/3   1 Jan 2001
     Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery):      
         Brick, stone or concrete structure 100   1 Jan 2001
         Wooden structure 20   1 Jan 2001
Butchers' plant 20   1 Jan 2001
Meat works plant:      
     Building (66 2/3 per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery):      
         Brick, stone and concrete structures 100   1 Jan 2001
         Wooden structures 20   1 Jan 2001
     Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors) 20   1 Jan 2001
     General plant 13 1/3   1 Jan 2001
Poultry processing plant:      
     Conveyor systems and troughing 20   1 Jan 2001
     Refrigeration plant and boiler 10   1 Jan 2001
     General plant 13 1/3   1 Jan 2001
Rendering plant:      
     Bagging/weigh batching machine 10  *  1 Jan 2001
     Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin) 15  *  1 Jan 2001
     Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper) 10  *  1 Jan 2001
     Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater) 15  *  1 Jan 2001
     Decanter/centrifuge 12  *  1 Jan 2001
     Environmental control equipment (includes condenser and associated equipment, bio-filter, air-scrubber, after-burner and dissolved air flotation system) 10  *  1 Jan 2001
     Feathrolyser/feather hydrolyser 10  *  1 Jan 2001
     Magnet 15  *  1 Jan 2001
     Mill 10  *  1 Jan 2001
     Mincer/grinder 5  *  1 Jan 2001
     Pans and screens (includes percolator pans/screen and shaker screen) 15  *  1 Jan 2001
     Pre-breaker/pre-hogger 10  *  1 Jan 2001
     Screw and bucket elevators 10  *  1 Jan 2001
     Screw press/expeller press 13  *  1 Jan 2001
     Separator/polisher 15  *  1 Jan 2001
     Tallow storage tank 15  *  1 Jan 2001
     Waste heat evaporator 15  *  1 Jan 2001
 
Dairy product manufacturing
( 11310 to 11330 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Dairy product manufacturing:      
     Buildings      
         Factory building (66 2/3 percent of the total cost of the building is regarded as an integral part of plant and machinery):      
             Brick or concrete structure 100   1 Jan 2001
             Wooden structure 20   1 Jan 2001
     Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15  *  1 Jan 2001
     Cheese blockformers 15  *  1 Jan 2001
     Churns (includes continuours buttermaker, butter reworker and ice cream freezer) 15  *  1 Jan 2001
     Continuous cheddaring machine 15  *  1 Jan 2001
     Conveyors 10   1 Jan 2001
     Driers (includes drum, fluidised bed and spray) 20  *  1 Jan 2001
     Evaporators (includes circulation/vacuum chamber and falling film) 20  *  1 Jan 2001
     Heat exchangers 15  *  1 Jan 2001
     Homogenisers 15  *  1 Jan 2001
     Membrane filtration plant:      
         Filter membranes 1 ½  *  1 Jan 2001
         Membrane holding tanks 15  *  1 Jan 2001
     Pumps (brine and cream) 10   1 Jan 2001
     Tanks (includes storage, mixing, process and balance tanks) 20  *  1 Jan 2001
     Water cooling and aerating plant 8   1 Jan 2001
 
Fruit and vegetable processing
(11400)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Fruit and vegetable canning plant 20   1 Jan 2001
Fruit juice and fruit juice drink manufacturing assets:      
    Evaporators (used in concentrate manufacture) 20  *  1 Jul 2010
    Extraction assets:      
        Break tanks 20  *  1 Jul 2010
        Centrifugal decanters 15  *  1 Jul 2010
        Crushing and milling assets (including hammer mills) 15  *  1 Jul 2010
        Extractors (including presses and reamers) 20  *  1 Jul 2010
        Filters (including membrane, pressure and vacuum filters) 20  *  1 Jul 2010
        Finishers 20  *  1 Jul 2010
        Fruit sizing assets (including sizing belts/heads and sorting tables) 10  *  1 Jul 2010
        Pulp and rind mincers 20  *  1 Jul 2010
        Pulper-finishers 15  *  1 Jul 2010
        Roller/spreaders 20  *  1 Jul 2010
        Tomato choppers 15  *  1 Jul 2010
        Washers (including brush washers, flume tanks and pre-clean water hoppers) 15  *  1 Jul 2010
    Filling and sealing assets:      
        Bottle inverters 20  *  1 Jul 2010
        Capping machines 15  *  1 Jul 2010
        Cap sorters 10  *  1 Jul 2010
        Container dryers (incorporating air knives and blowers) 10  *  1 Jul 2010
        Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15  *  1 Jul 2010
        Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20  *  1 Jul 2010
    Handling assets:      
        Bottle rinsing machines 20  *  1 Jul 2010
        Bottle unscramblers 15  *  1 Jul 2010
        Depalletisers 20  *  1 Jul 2010
        Palletisers 20  *  1 Jul 2010
        Stretch wrappers (pallet wrappers) 15  *  1 Jul 2010
    Inspection assets:      
        Checkweighers 10  *  1 Jul 2010
        Vacuum seal testers 10  *  1 Jul 2010
        Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6  *  1 Jul 2010
    Packing assets:      
        Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15  *  1 Jul 2010
        Coding machines (including container coders and outer date coders) 7  *  1 Jul 2010
        Hot melt adhesive (spot glue) applicators 10  *  1 Jul 2010
        Label applicators 7  *  1 Jul 2010
        Labellers 10  *  1 Jul 2010
        Multipack machines 10  *  1 Jul 2010
        Shrink sleeve applicators 15  *  1 Jul 2010
        Shrinkwrappers 15  *  1 Jul 2010
        Straw applicators 20  *  1 Jul 2010
    Support assets:      
        Air compressors and receivers 20  *  1 Jul 2010
        Bins, cages and hoppers 20  *  1 Jul 2010
        Boilers 20  *  1 Jul 2010
        Clean in place (CIP) system assets (including pipes, pumps and tanks) 15  *  1 Jul 2010
        Control system assets (excluding personal computers but including program logic controllers and switchgear ) 10  *  1 Jul 2010
        Conveyors (including augers, belt conveyors and bucket elevators) 15  *  1 Jul 2010
        Fruit concentrate drum tippers 15  *  1 Jul 2010
        Laboratory equipment:      
            Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7  *  1 Jul 2010
            Non-electronic 10  *  1 Jul 2010
        Pasteurisation assets:      
            Pasteurisers (including heat exchangers) 15  *  1 Jul 2010
            Tunnel pasteurisers 10  *  1 Jul 2010
        Pipes 25  *  1 Jul 2010
        Pumps:      
            Cavity pumps 10  *  1 Jul 2010
            Others (including centrifugal pumps) 15  *  1 Jul 2010
        Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15  *  1 Jul 2010
        Valves 10  *  1 Jul 2010
        Water treatment filters:      
            Carbon filters 15  *  1 Jul 2010
            Membrane filters generally including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters 7  *  1 Jul 2010
            UF membrane filters 5  *  1 Jul 2010
        Weighbridges 20  *  1 Jul 2010
    Tanks:      
        Blending and mixing tanks 25  *  1 Jul 2010
        Debittering tanks 30  *  1 Jul 2010
        Storage tanks:      
            Generally 30  *  1 Jul 2010
            Jacketed 20  *  1 Jul 2010
            Refrigerated 20  *  1 Jul 2010
        Waste water storage/treatment tanks 20  *  1 Jul 2010
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 1/3   1 Jan 2001
    General plant 13 1/3   1 Jan 2001
    Silos, concrete 50  *  1 Jan 2004
    Silos, galvanised 30  *  1 Jan 2004
    Silos, steel 40  *  1 Jan 2004
Linseed oil manufacturing plant 13 1/3   1 Jan 2001
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 1/3   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 1/3   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
Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400)      
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 1/3   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 1/3   1 Jan 2001
     Moulds for plastic heels 3   1 Jan 2001
     Vulcanising moulds 5   1 Jan 2001
Clothing and millinery manufacturing plant:      
     Hat manufacturing plant and machinery 13 1/3   1 Jan 2001
     Sewing machines 10   1 Jan 2001
     General plant 20   1 Jan 2001
Cotton manufacturers' machinery:      
     Conveyors 10   1 Jan 2001
     Engines, gas 20   1 Jan 2001
     Gas producer plant 13 1/3   1 Jan 2001
     Gins 10   1 Jan 2001
Flock manufacturing plant:      
     General plant 20   1 Jan 2001
     Carding machines 13 1/3   1 Jan 2001
Knitting machines 13 1/3   1 Jan 2001
Rope and twine manufacturers' plant 20   1 Jan 2001
Tanners' plant:      
     General plant 20   1 Jan 2001
     Modern plant used in 'wet' process 13 1/3   1 Jan 2001
Weaving machinery (silk and cotton) 13 1/3   1 Jan 2001
Wool dumping machinery 13 1/3   1 Jan 2001
Wool scouring machinery 16 2/3   1 Jan 2001
Woollen manufacturers' machinery 16 2/3   1 Jan 2001
 
Log sawmilling and timber dressing
( 14110 to 14130 )
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 1/3   1 Jan 2001
Case-making plant 13 1/3   1 Jan 2001
Cork manufacturers' plant 10   1 Jan 2001
Frame (picture) manufacturing plant 13 1/3   1 Jan 2001
Joinery plant 13 1/3   1 Jan 2001
Moulding machinery (wood) 13 1/3   1 Jan 2001
Wood working plant 13 1/3   1 Jan 2001
 
Pulp, paper and converted paper product manufacturing
( 15100 to 15290 )
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 1/3   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 1/3   1 Jan 2001
     Organic peroxides explosion (cell block) 20   1 Jan 2001
Eucalyptus oil plant:      
     Stills (coolers) 40   1 Jan 2001
     Tanks 40   1 Jan 2001
Fertiliser manufacturing plant 20   1 Jan 2001
Oxygen manufacturing plant 13 1/3   1 Jan 2001
Salt manufacturing and refining plant 10   1 Jan 2001
Sulphuric acid plant:      
     Acid chambers (irrespective of raw material used) 20   1 Jan 2001
     Plant:      
         Where pyrites used in manufacture of the acid 10   1 Jan 2001
         Where natural sulphur (brimstone) so used 13 1/3   1 Jan 2001
 
Pharmaceutical and medicinal product manufacturing
( 18410 )
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 1/3   1 Jan 2001
 
Other basic chemical product manufacturing
( 18910 to 18990 )
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Explosive manufacturing and chemical plant 13 1/3   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 1/3   1 Jan 2001
Gelatine and glue manufacturing plant 13 1/3   1 Jan 2001
Ink factory plant 20   1 Jan 2001
Plastic industry:      
     Blow moulders 13 1/3   1 Jan 2001
     Dies 4   1 Jan 2001
     General plant 20   1 Jan 2001
     Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 1/3   1 Jan 2001
     Moulds:      
         Glass blowing 2   1 Jan 2001
         High usage 5   1 Jan 2001
         Low usage 10   1 Jan 2001
         Once only 1   1 Jan 2001
Rubber manufacturers' plant:      
     Moulds 5   1 Jan 2001
     Process plant 13 1/3   1 Jan 2001
 
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: