Taxation Ruling

TR 2016/1

TR 2016/1 - Income tax: effective life of depreciating assets (applicable from 1 July 2016)

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  • Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
    This Ruling, which applies from 1 July 2016, replaces TR 2015/2 (see paragraph 5 of this Ruling for further details).
    This document has changed over time. View its history.

Contents Para
LEGALLY BINDING SECTION:
 
Executive summary
Previous Ruling
Ruling
Date of effect
NOT LEGALLY BINDING SECTION:
 
Appendix 1: Explanation
Appendix 2: Detailed contents list
Schedule - ANZSIC categories in Table A
Effective lives (Industry categories) - Table A as at 1 July 2016
Effective lives (Asset categories) - Table B as at 1 July 2016

Preamble

This publication provides you with the following level of protection:

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

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

If you rely on this ruling, 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.

[Note: This is a consolidated version of this document. Refer to the Legal Database (http://law.ato.gov.au) to check its currency and to view the details of all changes.]

Executive summary

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

2. Determinations made by the Commissioner of the effective life of depreciating assets apply for the purposes of provisions of Division 40 under which the effective life of a depreciating asset is used to work out the asset's decline in value.[2] The effective life determination is made having regard to the period the depreciating asset can be used for a purpose specified in subsection 40-100(5) (a specified purpose[3]), one of which is use for a taxable purpose. To the extent that the asset is used for a taxable purpose, a deduction may be available under Division 40 for the depreciating asset's decline in value (see section 40-25).

3. Effective life determinations made to date are consolidated in Tables A and B in the Schedule to this Ruling.

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 provided in this Ruling of the methodology used by the Commissioner in making a determination of effective life may assist taxpayers who choose to make their own estimate of the effective life of a depreciating asset.

Previous ruling

5. This Ruling replaces Taxation Ruling TR 2015/2, which is withdrawn from 1 July 2016. To the extent that the Commissioner's views in that Ruling still apply, they have been incorporated into this Ruling.

Ruling

Effective life determination

6. The Commissioner has made a determination of the effective life of certain depreciating assets which takes effect from 1 July 2016. This determination has been incorporated into Tables A and B in the Schedule to this Ruling.

7. The date from which an effective life determined by the Commissioner is applicable is set out in the fourth column of Tables A and B.

Effective life applicable

8. If you first use 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 effective life that will apply is the one that was in force at the relevant time (see section 40-95).

9. If you do not start to use a depreciating asset or have it installed ready for use within the five year period, then the effective life that will apply is the one that is in force at the date you first use the depreciating asset or have it installed ready for use for any purpose (see section 40-95).

How to use Tables A and B

10. Table A is an industry category table which lists assets that are peculiar to a particular industry or for which a particular effective life is appropriate because of the way the asset is used in that industry. The industry headings in Table A are drawn, where possible, from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) codes.

Only a participant of a listed industry can use the Table A entries for that industry.
If an asset either corresponds exactly to a description in Table A for the industry in which it is used or it satisfies the general description of an asset used in the functional process of that industry, the effective life is the life specified.
If the particular asset is not listed under the relevant industry heading in Table A, either specifically or under a general functional group/class, then the industry participant can use a relevant effective life shown in Table B.

11. Table B is an asset category table which covers assets generally:

Taxpayers in industry can only use Table B entries if the particular asset is not listed under the relevant industry heading in Table A.
If the taxpayer is not using the asset in an industry specified in Table A and the asset corresponds to a description in Table B, the effective life is the life specified for that description.

12. Before using an effective life determination in Table A or B, taxpayers must first be satisfied that the asset in question is a depreciating asset for the purposes of Division 40. An asset being a depreciating asset as used by a particular taxpayer or industry may not necessarily be a depreciating asset for another taxpayer or industry.

13. If a particular 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 (see section 40-105 and Appendix 1, Working out your own effective life - paragraphs 46 to 49 below).

Date of effect

14. This Ruling applies from 1 July 2016. 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
29 June 2016

Appendix 1 - Explanation

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

Overview

15. This Ruling is issued as part of an ongoing review of the Commissioner's effective life determinations.

16. There are periodic consolidations of Tables A and B to incorporate further effective life determinations made by the Commissioner as a result of reviews undertaken. Industry bodies and interested taxpayers are consulted during the course of effective life reviews and, in some instances, reports prepared by independent consultants are used. An independent review panel also checks each review process to confirm the level of industry consultation was appropriate. That panel typically comprises representatives from the Corporate Tax Association, Chartered Accountants Australia and New Zealand and the Australian Taxation Office.

17. The Commissioner has made a determination of the effective life of certain depreciating assets in Tables A and B to take effect from 1 July 2016. The Table A assets which are the subject of the new determination are assets used in the following industries and industry activities:

Bee farming
Coal seam gas extraction
Confectionery manufacturing
Courier pick-up and delivery services
Cured meat and smallgoods manufacturing
Dairy cattle farming - robotic milking systems
Ice manufacturing
Milk and cream processing
Parking services
Postal delivery services
Rental cars
Rigid and semi-rigid polymer product manufacturing, and
Road transport - hire cars and limousines.

18. This determination also withdraws or amends some entries in Tables A and B and these changes are also incorporated into the tables.

19. The removal of assets from Table A or B does not indicate that the Commissioner no longer considers them to be depreciating assets. In some cases, it has been due to the difficulties in determining an appropriate effective life that accurately reflects all the facts and circumstances particular to that asset. In these cases, you will need to work out its effective life yourself (see section 40-105 and Appendix 1, Working out your own effective life - paragraphs 46 to 49 below).

20. An asset may be a depreciating asset when used by a particular taxpayer or industry but not necessarily a depreciating asset when used by another taxpayer or industry. This is typically the case where the asset is an improvement to land. For example, effective lives have been determined for swimming pools in Table B. However, these effective life determinations only apply to the swimming pools that are used as plant in a business. A residential property owner cannot use these effective life determinations because a swimming pool used in a residential rental property setting is not plant (and not a depreciating asset) to which Division 40 applies.

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

21. The Commissioner makes a determination of the effective life of a depreciating asset by estimating the period (in years, including fractions of years) the asset can be used by any entity for a specified purpose 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 value or abandoned (see section 40-100).

22. In determining an effective life, the Commissioner considers the factors listed in the paragraph below. The list is not intended to be exhaustive. For example, in determining the effective life of horticultural plants, in addition to the listed factors issues such as crop management techniques (crop regeneration and topworking/reworking where trees are cut back to the stump) were also taken into account. 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.

23. The factors the Commissioner considers include:

physical life
manufacturing specifications/engineering information
use of the asset in a particular industry
use of the asset in different industries
industry standards
repairs and maintenance
retention period
obsolescence
scrapping or abandonment practices
lease periods
financial analysis, and
market value.

Physical life

24. An asset can be used while it continues to have a physical life, that is until it is physically exhausted.

25. An effective life determination is an estimate of the period the asset can be used by any entity for a specified purpose. Often an asset is not used for a specified purpose for the whole of its physical life. For example, an asset may be retired from use for a specified purpose but be retained as a source of spare parts. In this instance, the effective life would end at the time the asset is retired.

26. An asset's physical life, then, can be seen as the outer limit of its effective life and is a useful starting point for an analysis of the factors to be considered in determining the effective life of the asset.

Manufacturing specifications/Engineering information

27. The effective life of a new asset cannot be based solely on evidence of past use of the asset. The current design may differ for a variety of reasons including advances in technology and different construction materials. Accordingly, an analysis of manufacturing specifications and engineering information relevant to the new asset is an important factor in estimating its effective life.

Use of the asset in a particular industry

28. How intensively an asset is used in an industry would have a direct impact on the asset's effective life. In establishing the industry norm, the relevant industry is consulted wherever possible.

Use of the asset in different industries

29. The use of an asset in different industries is another important factor. For example, the use of a car in the taxi industry would subject the car to more wear and tear than the use of a car in another industry. Accordingly, the effective life determined by the Commissioner in each industry would be different, reflecting that different use.

Industry standards

30. Industry standards and regulations may dictate the time at which a particular asset must be retired from use in an industry.

31. There may also be industry standards and regulations which set the level of repairs and maintenance that must be carried out.

Repairs and maintenance

32. 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(6)(b) requires the Commissioner to assume that an asset will be maintained only in reasonably good order and condition. Accordingly, an asset's effective life will generally be limited by the period it is economic to maintain the asset, even though it would still be possible to continue repairs and maintenance to keep it operational.

33. An asset can be subject to such a level of repairs and maintenance that the point of time arrives when it has been wholly or substantially physically replaced. In those circumstances, the effective life of the asset would be considered to have ended and a new asset to have come into place.

Retention period

34. The effective life of an asset is the total period it can be used by any entity for a specified purpose. The retention period is the time a particular taxpayer expects to hold a depreciating asset for any purpose. For example, it is common practice in some businesses to dispose of a car after it has been driven a pre-determined number of kilometres. That would be the retention period for that taxpayer. The effective life of the car, however, would end only when the car cannot be used by any taxpayer for a specified purpose.

Obsolescence

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

36. An asset may become obsolete because of commercial or technological reasons.

37. 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.

38. 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 a specified purpose even though a newer model has come on to the market.

39. There are two types of obsolescence - that which can be predicted at the time the asset is first used and that which is unpredictable and emerges later. Unpredictable obsolescence cannot be taken into account when making an estimate of effective life. Predicted obsolescence would only be taken into account if it is predicted with a high level of certainty across a majority of users.

40. Taxpayers faced with a predicted obsolescence that would arise only because of their particular use of the asset may choose to work out the effective life of the asset themselves rather than to adopt the effective life determined by the Commissioner.

Scrapping or abandonment practices

41. Once a taxpayer has scrapped or abandoned an asset, there is a presumption it can no longer be used by anyone for a specified purpose. The scrapping of an asset can demonstrate that the asset is either physically exhausted or obsolete. The abandonment of an asset can demonstrate that it is too difficult or costly to remove it from its place of operation.

42. 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.

Lease periods

43. Because effective life is the period a depreciating asset can be used by any entity for a specified purpose, 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

44. 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 a specified purpose by any entity for a much longer time.

Market value

45. 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 value of an asset class, therefore, is an important factor to ensure that a determination of effective life provides appropriate deductions for that decline in value.

Working out your own effective life

46. The Commissioner only takes account of normal industry practice when estimating effective life. Taxpayers who choose to self-assess, however, can take account of their own particular circumstances of use (see section 40-105).

47. 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 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.

48. In addition, taxpayers can recalculate the effective life of a depreciating asset if the effective life being used is no longer relevant because of changed circumstances relating to the use of the asset (see section 40-110). An example would be an unpredicted obsolescence such as more or less rigorous use than anticipated.

49. However, you do not have the choice of either working out the effective life yourself or using an effective life determined by the Commissioner for some assets. In addition, the effective life of these assets cannot be recalculated. The choice is not generally available:

for most intangible depreciating assets (see subsection 40-95(7))[4]
if a depreciating asset was acquired from an associate who claimed or could have claimed deductions for the asset's decline in value (see subsection 40-95(4))
for a depreciating asset that you started to hold but the user of the asset did not change or is an associate of the former user, for example, under a sale and leaseback arrangement (see subsection 40-95(5)), and
if there has been rollover relief (see subsection 40-345(2)).

Capped lives

50. Where a capped life for a depreciating asset is available (see section 40-102), the asset is marked in Table A or B with a hash (#) in the third column.

51. From the 2012-13 income year, a capped life of 10 years is available for eligible shipping vessels but only if certain conditions are met (see subsections 40-102(4) and 40-102(4A)).

52. These conditions mean that not all shipping vessels listed under the Water transport and support services (48100 to 48200 and 52110 to 52190) sub-category in Table A will be eligible for the capped life at any given time.

53. For this reason, no shipping vessels have been marked with a hash (#) in the third column of Table A as would occur with other assets that have no additional eligibility requirements for a capped life.

54. Taxpayers will need to determine if a particular shipping vessel they hold meets the eligibility requirements of subsections 40-102(4) and 40-102(4A) to determine if the capped life can be applied.

Accelerated depreciation for primary producers

55. Primary producers are entitled to claim a deduction over three years for capital expenditure incurred from 7.30pm (AEST), 12 May 2015 on the construction, manufacture, installation or acquisition of a fodder storage asset if that expenditure was incurred primarily and principally for use in a primary production business conducted on land in Australia. The asset is marked in Table A with a plus (+) in the third column.

56. However, no deduction is available for capital expenditure incurred on acquiring a second-hand fodder storage asset unless it can be shown that no-one else has deducted or could deduct an amount, in any income year, for earlier capital expenditure on the construction, manufacture or previous acquisition of the asset.

Decline in value calculation

57. The effective life shown in Table A or B is a component in the formula under which the decline in value of the depreciating asset is calculated (see subsections 40-70(1) and 40-72(1) for diminishing value and subsection 40-75(1) for prime cost).

New and reviewed effective lives

58. Assets reviewed to date as part of the ongoing review of the Commissioner's effective life determinations are marked with an asterisk (*) in the third column of Tables A and B.

Important terms and definitions in Tables A and B

59. The terms 'freestanding' and 'fixed' are used to describe certain residential rental property assets listed in Table A. 'Freestanding' is also used in Table B in relation to 'light fittings and freestanding lights'. For the purposes of the determination of effective life of such assets, the terms 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.

60. The terms 'environmental control structure' and 'protective structure' are used to describe certain agricultural assets listed in Table A. For the purposes of the determination of effective life of such assets, the terms have the following meanings:

Environmental control structure - is a structure 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.

61. The terms 'including', 'includes' and 'incorporating' have been used in describing certain assets in Tables A and B. Where used the terms have the following meanings:

Including or includes - When an entry is described as 'including' or 'includes' other items, those other items are separate assets, each with the same effective life. For example, the entry 'Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps)' indicates that chillers, compressors, condensers, evaporative coolers and pumps are separate assets within the class of refrigeration assets, all of which have the specified effective life.
Incorporating - When an entry is described as 'incorporating' other items, those other items are not separate assets but are merely components of the one single asset being described. For example, the entry 'Conveyor systems (incorporating structures, belts, gearboxes and motors)' indicates that the structure, belts, gearboxes and motors are components of the one asset, the conveyor system.

62. The terms 'hire cars' and 'rental cars' have been used in describing certain assets in Tables A and B. For the purposes of the determination of effective life of such assets, the terms have the following meanings:

Hire car - A passenger car hired with a driver, not being a taxi.
Rental car - A passenger car hired, leased or rented without a driver.

Appendix 2 - Detailed contents list

63. The following is a detailed contents list for this Ruling.

Paragraph
Executive summary 1
Previous ruling 5
Ruling 6
Effective life determination 6
Effective life applicable 8
How to use Tables A and B 10
Date of effect 14
Appendix 1 - Explanation 15
Overview 15
How does the Commissioner determine the effective life of a depreciating asset? 21
Physical life 24
Manufacturing specifications/Engineering information 27
Use of the asset in a particular industry 28
Use of the asset in different industries 29
Industry standards 30
Repairs and maintenance 32
Retention period 34
Obsolescence 35
Scrapping or abandonment practices 41
Lease periods 43
Financial analysis 44
Market value 45
Working out your own effective life 46
Capped lives 50
Accelerated depreciation for primary producers 55
Decline in value calculation 57
New and reviewed effective lives 58
Important terms and definitions in Tables A and B 59
Appendix 2 - Detailed contents list 63
Schedule - ANZSIC categories in Table A Page 16
Schedule - Table A as at 1 July 2016 Page 20
Schedule - Table B as at 1 July 2016 Page 244

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Schedule - ANZSIC categories in Table A

AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) 20
Agriculture 22
Aquaculture 38
Beef cattle farming 32
Beef cattle feedlots 32
Coffee, olive and tree nut growing 30
Dairy cattle farming 33
Fishing 40
Forestry and logging 40
Fruit growing 29
Mushroom growing 27
Nursery and floriculture production 25
Pig farming 37
Poultry farming for breeding, eggs and meat 35
Poultry hatcheries 37
Sheep farming 31
Vegetable growing (under cover) 27
Vegetable growing (outdoors) and sugar cane growing 28
MINING (06000 to 10900) 41
Coal mining 44
Construction material mining 51
Gold ore mining 49
Iron ore mining 49
Mineral sand mining 50
Mineral exploration services 52
Nickel ore mining 51
Oil and gas extraction 46
Petroleum exploration services 52
MANUFACTURING (11110 to 25990) 53
Alumina production 146
Aluminium smelting 147
Bakery product manufacturing 70
Bakery product manufacturing (non-factory based) 70
Basic chemical and chemical product manufacturing 108
Beer manufacturing (except non-alcoholic beer) 90
Boiler, tank and other heavy gauge metal container manufacturing 152
Cement manufacturing 124
Ceramic product manufacturing 124
Cereal and pasta product manufacturing 68
Cleaning compound and toiletry preparation manufacturing 117
Concrete product manufacturing 129
Confectionery manufacturing 76
Cured meat and smallgoods manufacturing 59
Dairy product manufacturing 61
Fabricated metal product manufacturing 149
Fruit and vegetable processing 63
Furniture and other manufacturing 163
Glass and glass product manufacturing 121
Grain mill product manufacturing 67
Human pharmaceutical and medicinal product manufacturing 115
Industrial gas manufacturing 104
Iron smelting and steel manufacturing 132
Log sawmilling and timber dressing 95
Meat processing 53
Milk and cream processing 61
Motor vehicle body and trailer manufacturing 160
Motor vehicle manufacturing 153
Non-ferrous metal casting 148
Non-metallic mineral product manufacturing 123
Oil and fat manufacturing 65
Other basic chemical product manufacturing 117
Other food product manufacturing n.e.c. 82
Other motor vehicle parts manufacturing 160
Other professional and scientific equipment manufacturing n.e.c. 163
Other transport equipment manufacturing n.e.c. 163
Other wood product manufacturing 97
Paint and coatings manufacturing 120
Paper stationery manufacturing 98
Petroleum refining 103
Photographic, optical and ophthalmic equipment manufacturing 163
Plaster product manufacturing 127
Plywood and veneer manufacturing 96
Polymer film and sheet packaging material manufacturing 117
Polymer product and rubber product manufacturing 120
Poultry processing 59
Prepared animal and bird feed manufacturing 77
Printing 99
Printing support services 101
Pulp, paper and converted paper product manufacturing 97
Railway rolling stock manufacturing and repair services 160
Ready-mixed concrete manufacturing 128
Reconstituted wood product manufacturing 96
Rigid and semi-rigid polymer product manufacturing 118
Sanitary paper product manufacturing 98
Soft drink, cordial and syrup manufacturing 88
Spirit manufacturing 92
Steel coil roll forming, slitting, blanking and sheet metal forming 149
Sugar manufacturing 72
Textile, leather, clothing and footwear manufacturing 94
Wine and other alcoholic beverage manufacturing 92
ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) 164
Electricity supply 164
Gas supply 168
Irrigation water providers 168
Sewerage and drainage services 171
Solid waste collection services 173
Waste remediation and materials recovery services 174
Waste treatment and disposal services 173
Water supply 169
CONSTRUCTION (30110 to 32990) 175
Other heavy and civil engineering construction n.e.c. 177
WHOLESALE TRADE (33110 to 38000) 177
Commission-based wholesaling 179
Petroleum product wholesaling 177
Wool wholesaling 177
RETAIL TRADE (39110 to 43209) 180
Food retailing 182
Fuel retailing 181
Motor vehicle tyre or tube retailing 180
Other store-based retailing 183
ACCOMMODATION AND FOOD SERVICES (44000 to 45302) 183
Accommodation 183
Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs (hospitality) 184
TRANSPORT POSTAL AND WAREHOUSING (46100 to 53090) 186
Airport operations and other air transport support services 194
Courier pick-up and delivery services 194
Other transport support services n.e.c. 196
Other warehousing and storage services 196
Postal services 193
Rail freight and passenger transport services 187
Road transport 186
Scenic and sightseeing transport 192
Tramway and light rail passenger transport services 186
Water transport and support services 189
INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) 198
Internet publishing and broadcasting 204
Library and other information services 206
Motion picture and video activities 198
Motion picture exhibition 200
Radio broadcasting 201
Telecommunications services 205
Television broadcasting 203
FINANCIAL AND INSURANCE SERVICES (62100 to 64200) 206
RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) 207
Non-residential property operators 214
Rental and hiring services (except real estate) 207
Residential property operators 209
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) 215
Advertising services 217
Professional photographic services 218
Scientific research services 215
Surveying and mapping services 216
Veterinary services 217
ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) 219
Building and other industrial cleaning services 219
Gardening services 220
Packaging services 220
EDUCATION AND TRAINING (80100 to 82200) 221
HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) 221
Dental services 224
Hospitals 222
Nursing home operation 229
Optometry and optical dispensing 225
Pathologist and other pathology services 226
Podiatry services 226
Radiology and diagnostic imaging services 227
Specialist medical services n.e.c. 228
ARTS AND RECREATION SERVICES (89100 to 92099) 229
Creative and performing arts activities 230
Gambling activities 232
Health and fitness centres and gymnasia operation 230
Heritage activities 229
Sport and recreation services 230
OTHER SERVICES (94110 to 96030) 232
Automotive body, paint and interior repair n.e.c. 235
Automotive repair and maintenance 232
Funeral, crematorium and cemetery services 241
Hairdressing and beauty services 240
Laundry and dry cleaning services 241
Other machinery and equipment repair and maintenance 237
Parking services 243
Photographic film processing 243

TR 2016/1 - Effective lives (Industry categories)
Table A as at 1 July 2016

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 washers) 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 - see Table A Oil and fat manufacturing (11500)               
    Packing assets (including bagging and wrapping machines) 10   *   1 Jul 2008
    Scales (excluding platform scales) 5   *   1 Jul 2008
    Tree nut assets:               
        De-husking units 8   *   1 Jul 2008
        Drying silos 20   *   1 Jul 2008
        Trommels 15   *   1 Jul 2008
Livestock grids 40   *   1 Jul 2008
Motorcycles used in primary production activities 5   *   1 Jul 2007
Post drivers/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[5] 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 guns):               
            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 assets:               
    Beehives 13   *   1 Jul 2016
    Processing assets 20   *   1 Jul 2016
Bridges (wooden) 20      1 Jan 2001
Grain, cotton, peanut and rice assets:               
    Chemical spraying assets:               
        Generally (including broad acre trailed or linkage boom and utility) 10   *   1 Jan 2007
        Self-propelled 8   *   1 Jan 2007
    General assets:               
        Aeration assets:               
            Controllers 10   *   1 Jan 2007
            Kits 15   *   1 Jan 2007
        Augers (including conveyors) 15   *   1 Jan 2007
        Dryers 20   *   1 Jan 2007
        Moisture meters 5   *   1 Jan 2007
        Mulchers 10   *   1 Jan 2007
        Peanut pre-cleaners 10   *   1 Jan 2007
        Slashers 7   *   1 Jan 2007
    Harvesting assets:               
        Boll buggies 15   *   1 Jan 2007
        Chaser bins 15   *   1 Jan 2007
        Combine harvesters[6] 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   *#   1 Jul 2007
    Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but 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[7] 15   *+   1 Jan 2007
    Tillage assets:               
        Generally 15   *   1 Jan 2007
        Harrows 5   *   1 Jan 2007
        Laser controlled scraping assets:               
            Buckets 10   *   1 Jan 2007
            Transmitters 7   *   1 Jan 2007
        Rippers 10   *   1 Jan 2007
Harvesters/sweepers 6 ⅔ # 1 Jan 2001
Hay and foraging assets:               
    Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12   *   1 Jan 2007
    Balers 10   *   1 Jan 2007
    Bale wrappers 10   *   1 Jan 2007
    Baler and wrappers 10   *   1 Jan 2007
    Forage harvesters 10   *#   1 Jul 2007
    Hay rakes (including finger wheel, rotary and parallel) 10   *   1 Jan 2007
    Moisture probes 5   *   1 Jan 2007
    Mower conditioners:               
        Self-propelled:               
            Attachments 8   *   1 Jan 2007
            Prime movers 12   *   1 Jan 2007
        Trailed 8   *   1 Jan 2007
    Super conditioners (hay re-conditioners) 8   *   1 Jan 2007
    Tedders 10   *   1 Jan 2007
    Trailed bale handling assets:               
        Big square bale stackers 10   *   1 Jan 2007
        Generally (including accumulators and bale carriers) 15   *   1 Jan 2007
    Windrowers:               
        Self-propelled:               
            Attachments 8   *   1 Jan 2007
            Prime movers 12   *   1 Jan 2007
        Trailed 8   *   1 Jan 2007
Hop growers' plant:               
    Hop picking machines 13 ⅓      1 Jan 2001
    Kilns 20      1 Jan 2001
Horse stalls (Breeze way, Shed row) 33 ⅓      1 Jan 2001
Horticultural plants:               
    Citrus:               
        Grapefruits 30   *   1 Jan 2001
        Lemons 20   *   1 Jan 2001
        Limes 20   *   1 Jan 2001
        Mandarins 25   *   1 Jan 2001
        Oranges 30   *   1 Jan 2001
    Grapevines, dried 15   *   1 Oct 2004
    Grapevines, table 15   *   1 Oct 2004
    Grapevines, wine 20   *   1 Oct 2004
    Nuts:               
        Almonds 25   *   1 Jul 2001
        Cashews 25   *   1 Jul 2001
        Chestnuts 25   *   1 Jul 2001
        Hazelnuts 25   *   1 Jul 2001
        Jojoba 30   *   1 Jul 2001
        Macadamia 25   *   1 Jul 2001
        Pecans 25   *   1 Jul 2001
        Pistachios 25   *   1 Jul 2001
        Walnuts 25   *   1 Jul 2001
    Pome:          
        Apples 20   *   1 Jan 2001
        Pears 25   *   1 Jan 2001
    Stone Fruit:               
        Apricots 10   *   1 Jan 2001
        Cherries 18   *   1 Jan 2001
        Nectarines 10   *   1 Jan 2001
        Olives 30   *   1 Jan 2001
        Peaches 10   *   1 Jan 2001
        Plums 15   *   1 Jan 2001
        Prunes 20   *   1 Jan 2001
    Tropical:               
        Avocados 20   *   1 Jan 2001
        Mangoes 30   *   1 Jan 2001
Levee banks and revetments 40      1 Jan 2001
Pea-viners, pea cleaners, vine and straw conveyors 10   *   1 Jul 2016
Silos:               
    Ancillary equipment 20      1 Jan 2001
    Grain (metal)[8] 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[9] 15   *#   1 Jul 2006
Packaging assets:               
    Bunching and bundling machines 15   *   1 Jul 2006
    Deleafers 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] 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 materials 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):               
    Growing 15   *   1 Jul 2008
    Peak heat and spawn running 10   *   1 Jul 2008
Vacuum coolers 10   *   1 Jul 2008
Weighing machines 10   *   1 Jul 2008
Vegetable growing (under cover)
(01220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Hydroponic growing assets (including cut flower growing):               
    Hanging gutters 10   *   1 Jul 2007
    Troughs 10   *   1 Jul 2007
Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150)               
Vegetable growing (outdoors) and sugar 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 rakes) 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)[11] 10   *#   1 Jul 2007
    Harvesting aids (incorporating trailers and conveyor belts) 15   *   1 Jul 2007
    Onion lifters[12] 10   *#   1 Jul 2007
    Trailers 15   *   1 Jul 2007
    Windrowers (including potato diggers, onion and potato windrowers)[13] 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
    Elevating 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[14] 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[15] 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[16]:               
        Coffee 10   *#   1 Jul 2007
        Harvesting pole rakes 5   *   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
        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
Sheep farming
(01410)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 the jet spray system) 10   *   1 Jan 2007
    Mobile plunge dips 5   *   1 Jan 2007
Feeders (including grain feeders, oat feeders, 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 probe and monitor) 5   *   1 Jan 2007
Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch 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 types 40   *   1 Jan 2007
    Portable types 25   *   1 Jan 2007
Woolshed assets:               
    Grinding machines 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
    Wool presses 20   *   1 Jan 2007
    Wool tables, steel types 20   *   1 Jan 2007
    Woolsheds and shearing sheds 50   *   1 Jan 2007
Beef cattle farming
(01420)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 types 30   *   1 Jan 2007
    Portable types 20   *   1 Jan 2007
Feed bins including hay racks[17] 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 feedlots
(01430)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
    NLIS and other readers 5   *   1 Jan 2007
    Scales, weigh indicators and loading bars 5   *   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 rinders) 7   *   1 Jan 2007
    Sampling and testing assets 5   *   1 Jan 2007
    Silos and bins used for storing dry grain:[18]               
        Concrete 50   *+   1 Jan 2007
        Steel 20   *+   1 Jan 2007
    Tank storages for liquid feed supplements 15   *   1 Jan 2007
Loading ramps 20   *   1 Jan 2007
Manure composting and screening machines 15   *   1 Jan 2007
Dairy cattle farming
(01600)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Automatic calf feeders 10   *   1 Jul 2016
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 (including automatic) 10   *   1 Jul 2016
    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 2016
    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 mixers 7   *   1 Jul 2007
    Feed pads and bunkers 30   *   1 Jul 2007
    Feeding systems:               
        Automatic 12   *   1 Jul 2007
        Manual 15   *   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)[19] 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 2016
    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 2016
    Plate coolers 15   *   1 Jul 2007
    Receivers 15   *   1 Jul 2007
    Refrigeration compressors 10   *   1 Jul 2007
Robotic milking system assets:               
    Air compressors 5   *   1 Jul 2016
    Automated milking systems:               
        Rotary 10   *   1 Jul 2016
        Single box and multi box 10   *   1 Jul 2016
    Automatic feeding systems 10   *   1 Jul 2016
    Automatic footbaths 8   *   1 Jul 2016
    Control systems (excluding personal computers) - see Table B Control systems and control system assets               
    Cow comfort systems:               
        Cow brushes 3   *   1 Jul 2016
        Rubber matting 7   *   1 Jul 2016
    Cow identification systems (including weights, bands, numbers and transponders) 7   *   1 Jul 2016
    Cow traffic systems 7   *   1 Jul 2016
    Milk chillers/plate coolers/energy recovery systems 10   *   1 Jul 2016
    Vacuum pumps 7   *   1 Jul 2016
Poultry farming for breeding, eggs and meat
(01710 to 01720)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20   *   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:[20]               
    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)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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 baskets 10   *   1 Jan 2007
Hatcher trolleys/dollies 10   *   1 Jan 2007
Hatchers (including integrated controller units) 20   *   1 Jan 2007
Hatchery buildings (incorporating frames, walls, rooves, 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 assets:               
    Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20   *   1 Jul 2008
    Curtains - sidewalls 10   *   1 Jul 2008
    Floors (suspended types):               
        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 types (incorporating probes and monitors) 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:[21]               
    Grain storage 20   *+   1 Jul 2008
    Readyfeed 10   *+   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[22] 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 and 52110 to 52190)               
Control systems 10   *   1 Jul 2007
Cooling assets (including water chillers) 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:               
    Baskets 8   *   1 Jul 2007
    Oyster growing structures (incorporating posts and racks or lines) 10   *   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 systems (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 and 52110 to 52190)               
    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 cranes/gantries 30   *   1 Jul 2003
    Stacks (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
        Trippers/stackers and stacking conveyor systems 25   *   1 Jul 2003
        Tunnel vent and exhaust fans 15   *   1 Jul 2003
    Water recycling facilities 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 support services (48100 to 48200 and 52110 to 52190)               
Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200)               
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 systems 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 carriers 10   *   1 Jul 2002
    Wheel loaders 8   *   1 Jul 2002
Tailings dams 20      1 Jan 2001
Underground mobile mining machines:               
    Compressors 10   *   1 Jul 2002
    Continuous haulage systems 10   *   1 Jul 2002
    Continuous miners 10   *   1 Jul 2002
    Drill rigs:               
        Diamond 20   *   1 Jul 2002
        Production 7   *   1 Jul 2002
    Feeder breakers 15   *   1 Jul 2002
    Graders 10   *   1 Jul 2002
    Jumbos 10   *   1 Jul 2002
    Load-haul-dump machines 6   *   1 Jul 2002
    Long-wall equipment:               
        Armoured face conveyors 6   *   1 Jul 2002
        Beam stage loaders 7   *   1 Jul 2002
        Hydraulic pump modules 15   *   1 Jul 2002
        Hydraulic roof supports 10   *   1 Jul 2002
        Impact crushers 10   *   1 Jul 2002
        Mobile conveyors tail end 5   *   1 Jul 2002
        Roof support relocation vehicles 10   *   1 Jul 2002
        Shearers 7   *   1 Jul 2002
        Shearer carriers 10   *   1 Jul 2002
    Maintenance vehicles 8   *   1 Jul 2002
    Personnel transporters 8   *   1 Jul 2002
    Raise borers and down reamers 20   *   1 Jul 2002
    Roof bolters 8   *   1 Jul 2002
    Scissor lifts 6   *   1 Jul 2002
    Shuttle cars 12   *   1 Jul 2002
    Skid steer loaders 12   *   1 Jul 2002
    Underground haulage trucks 6   *   1 Jul 2002
    Wheel loaders 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 cranes/gantries 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
        Trippers/stackers 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[23s]:               
    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 towers for gas flares 25   *#   1 Jul 2002
    Fractionation train assets (including air coolers, columns, compressors, heat exchangers, 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 compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30   *#   1 Jul 2002
    LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30   *#   1 Jul 2002
    Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30   *#   1 Jul 2002
    Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers 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[24]:               
    Central production facility assets:               
        Boilers 10   *   1 Jul 2002
        Cabling for power and control systems 30   *#   1 Jul 2002
        Diesel systems 15   *   1 Jul 2002
        Drains systems 20   *#   1 Jul 2002
        Drill rigs 10   *   1 Jul 2002
        Flare system assets:               
            Carbon steel piping 15   *   1 Jul 2002
            Flare tips 5   *   1 Jul 2002
            Stainless steel piping 30   *#   1 Jul 2002
        Fuel gas systems 30   *#   1 Jul 2002
        Gas compression and reinjection assets:               
            Gas compressors used offshore 10   *   1 Jul 2002
            Gas turbine drivers used offshore 12 ½   *   1 Jul 2002
            Generally (including piping, skid, vessels and assets used onshore) 30   *#   1 Jul 2002
            Power turbines used offshore 12 ½   *   1 Jul 2002
        Heat exchangers 30   *#   1 Jul 2002
        Major carbon steel vessels 12 ½   *   1 Jul 2002
        Major stainless steel (or lined) vessels 30   *#   1 Jul 2002
        Offshore platforms:               
            Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work)[25] 30   *#   1 Jul 2002
            Topsides tertiary steelwork (including handrails, ladders and stairs) 15   *   1 Jul 2002
        Piping 30   *#   1 Jul 2002
        Pumps:               
            Circulation pump 12 ½   *   1 Jul 2002
            Generally 20   *#   1 Jul 2002
            Seawater lift pumps 15   *   1 Jul 2002
        Shutdown and fire/gas systems 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
    Coal seam gas extraction assets:               
        Infield gathering systems used for gas and associated water (including polyethylene pipes and pumps) 20   *#   1 Jul 2016
        Water assets:               
            Storage ponds and tanks for water and brine 30   *#   1 Jul 2016
            Treated water distribution assets 30   *#   1 Jul 2016
            Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets               
            Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20   *#   1 Jul 2016
        Well assets:               
            Downhole equipment (including pumps, but excluding well casing) 5   *   1 Jul 2016
            Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20   *#   1 Jul 2016
            Wells 20   *#   1 Jul 2016
    Control systems 10   *   1 Jul 2002
    Electricity generation assets - see Table A Electricity supply (26110 to 26400)               
    Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20   *#   1 Jul 2002
    Floating storage and offloading (FSO) vessels (incorporating mooring systems) 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 systems 10   *   1 Jul 2002
    Subsea production assets (including control umbilical, flowline and manifold) 20   *#   1 Jul 2002
    Trunklines 30   *#   1 Jul 2002
    Valves 12 ½   *   1 Jul 2002
    Wells and downhole equipment 15   *   1 Jul 2002
    Wellheads and christmas trees 30   *#   1 Jul 2002
Oil production assets[26]:               
    Central production facility assets (excluding FPSOs):               
        Boilers 10   *   1 Jul 2002
        Circulation pumps 12 ½   *   1 Jul 2002
        Drill rigs 10   *   1 Jul 2002
        Flare tips 5   *   1 Jul 2002
        Gas compression and reinjection assets:               
            Gas compressors used offshore 10   *   1 Jul 2002
            Gas turbine drivers used offshore 12 ½   *   1 Jul 2002
            Generally (including piping, skids, vessels and assets used onshore) 15   *   1 Jul 2002
            Power turbines used offshore 12 ½   *   1 Jul 2002
        Generally (including offshore platforms) 15   *   1 Jul 2002
        Major carbon steel vessels 12 ½   *   1 Jul 2002
        Pumps:               
            Circulation pumps 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 (26110 to 26400)               
    Floating production storage and offloading (FPSO) vessels (incorporating mooring system) 20   *#   1 Jul 2002
    Floating storage and offloading (FSO) vessels (incorporating mooring system) 20   *#   1 Jul 2002
    Infield pipelines 15   *   1 Jul 2002
    Instruments (including level, pressure and temperature indicators) 12 ½   *   1 Jul 2002
    Offshore bulk loading transfer systems 10   *   1 Jul 2002
    Subsea production assets (including control umbilical, flowline and manifold) 15   *   1 Jul 2002
    Trunklines 30   *#   1 Jul 2002
    Valves 12 ½   *   1 Jul 2002
    Wells and downhole equipment 10   *   1 Jul 2002
    Wellheads and christmas trees 15   *   1 Jul 2002
Port assets - see Table A Water transport and support 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 structures (including structure 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 offshore:               
    Down hole geophysics units - skid mounted 10   *   1 Jan 2007
    Drill strings 3   *   1 Jan 2007
    Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20   *   1 Jan 2007
Exploration assets used onshore:               
    Down hole geophysics units - truck mounted 12   *   1 Jan 2007
    Drill strings 4   *   1 Jan 2007
    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
    Portable messing and sleeping huts 7   *   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
        Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5   *   1 Jul 2015
        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
    Portable messing and sleeping huts 7   *   1 Jan 2007
MANUFACTURING
(11110 to 25990)
Meat processing
(11110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Boning room assets:               
    Boneless meat packing stations 20   *   1 Jul 2013
    Boning and slicing stations 20   *   1 Jul 2013
    Boning hoists 5   *   1 Jul 2013
    Chine bone removal machines 10   *   1 Jul 2013
    De-sinewed mince meat machines 10   *   1 Jul 2013
    Dicing and mincing machines 10   *   1 Jul 2013
    Dump and product bins 15   *   1 Jul 2013
    Frenching machines 8   *   1 Jul 2013
    Knuckle and aitch bone pullers 5   *   1 Jul 2013
    Loin/saddle deboning machines 10   *   1 Jul 2013
    Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20   *   1 Jul 2013
    Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2   *   1 Jul 2013
    Pork brine and marinade mixers 10   *   1 Jul 2013
    Pork de-rinders 10   *   1 Jul 2013
    Pork marinade injectors 10   *   1 Jul 2013
    Rise and fall platforms 15   *   1 Jul 2013
    Sausage filling machines 10   *   1 Jul 2013
    Saws:               
        Band saws 10   *   1 Jul 2013
        Bone saws 5   *   1 Jul 2013
        Breaking saws:               
            Circular electric 3   *   1 Jul 2013
            Circular hydraulic 2   *   1 Jul 2013
            Reciprocating electric 5   *   1 Jul 2013
            Reciprocating pneumatic 3   *   1 Jul 2013
    Skinning or denuding machines 10   *   1 Jul 2013
    Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10   *   1 Jul 2013
    Weight graders 5   *   1 Jul 2013
    X-ray and chemical lean analysis machines 10   *   1 Jul 2013
Cold storage assets:               
    Air curtains 5   *   1 Jul 2013
    Ammonia condensers 10   *   1 Jul 2013
    Blast freezer tunnels 20   *   1 Jul 2013
    Blast freezers 20   *   1 Jul 2013
    Carbon dioxide snow making machines 10   *   1 Jul 2013
    Carton conveyors (incorporating belt, drive motors and supporting structure) 10   *   1 Jul 2013
    Chiller tunnels 20   *   1 Jul 2013
    Chillers (incorporating pneumatic gates) 15   *   1 Jul 2013
    De-humidifiers:               
        Desiccant 10   *   1 Jul 2013
        Refrigerant 15   *   1 Jul 2013
    Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5   *   1 Jul 2013
    Evaporators 15   *   1 Jul 2013
    Freezers 20   *   1 Jul 2013
    Load out bays (incorporating air tight truck pads and hydraulic platforms) 15   *   1 Jul 2013
    Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20   *   1 Jul 2013
    Plate freezers 20   *   1 Jul 2013
    Pressure vessels 20   *   1 Jul 2013
    Refrigeration compressors 15   *   1 Jul 2013
    Storage racking and stillages 10   *   1 Jul 2013
    Transfer roller conveyors 10   *   1 Jul 2013
Livestock handling assets:               
    Cattle soaker pens 15   *   1 Jul 2013
    Cattle wash/soaker control systems 10   *   1 Jul 2013
    Cattle washes 15   *   1 Jul 2013
    Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20   *   1 Jul 2013
    Feed auger systems 10   *   1 Jul 2013
    Hydraulic forcing pen gates 10   *   1 Jul 2013
    Lead-up races 20   *   1 Jul 2013
    Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15   *   1 Jul 2013
    Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20   *   1 Jul 2013
    Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10   *   1 Jul 2013
    Water troughs 12   *   1 Jul 2013
Packaging assets:               
    Automatic carton erecting and lidding machines 10   *   1 Jul 2013
    Bagging machines 5   *   1 Jul 2013
    Bar code label printers 3   *   1 Jul 2013
    Bar code readers 4   *   1 Jul 2013
    Carton weigh label stations 7   *   1 Jul 2013
    Flow wrappers 10   *   1 Jul 2013
    Labelling machines 5   *   1 Jul 2013
    Meat compactors 10   *   1 Jul 2013
    Metal detectors 10   *   1 Jul 2013
    Netting machines 5   *   1 Jul 2013
    Palletisers and de-palletisers 10   *   1 Jul 2013
    Shrink wrappers 10   *   1 Jul 2013
    Strapping machines 5   *   1 Jul 2013
    Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10   *   1 Jul 2013
    Vacuum packaging systems (incorporating vacuum pumps and booster pumps):               
        Rotary systems 12   *   1 Jul 2013
        Tunnel systems 12   *   1 Jul 2013
    Weighing scales 4   *   1 Jul 2013
Rendering plant:               
    Bagging/weigh batching machines 10   *   1 Jan 2001
    Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15   *   1 Jan 2001
    Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10   *   1 Jan 2001
    Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15   *   1 Jan 2001
    Decanters/centrifuges 12   *   1 Jan 2001
    Environmental control equipment (including condensers and associated equipment, bio-filters, air- scrubbers, after-burners and dissolved air flotation systems) 10   *   1 Jan 2001
    Feathrolysers/feather hydrolysers 10   *   1 Jan 2001
    Magnets 15   *   1 Jan 2001
    Mills 10   *   1 Jan 2001
    Mincers/grinders 5   *   1 Jan 2001
    Pans and screens (includes percolator pans/screen and shaker screens) 15   *   1 Jan 2001
    Pre-breakers/pre-hoggers 10   *   1 Jan 2001
    Screw and bucket elevators 10   *   1 Jan 2001
    Screw presses/expeller presses 13   *   1 Jan 2001
    Separators/polishers 15   *   1 Jan 2001
    Tallow storage tanks 15   *   1 Jan 2001
    Waste heat evaporators 15   *   1 Jan 2001
Slaughter floor assets:               
    Beef hide pullers (fixed and traversing) 15   *   1 Jul 2013
    Bung ring expanders:               
        Pneumatic 3   *   1 Jul 2013
        Manual hand held 5   *   1 Jul 2013
    Cattle restrainers incorporating centre track belly conveyors 12   *   1 Jul 2013
    Carcass cleaning systems:               
        Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8   *   1 Jul 2013
        Decontamination chambers 20   *   1 Jul 2013
    Dehorners 5   *   1 Jul 2013
    Electrical immobilisers 12   *   1 Jul 2013
    Electrical stimulators 12   *   1 Jul 2013
    Evisceration tables incorporating organ pans 15   *   1 Jul 2013
    Head cutters and droppers:               
        Automatic 10   *   1 Jul 2013
        Hand held hydraulic 5   *   1 Jul 2013
    Hock cutters 5   *   1 Jul 2013
    Knife blade sharpening machines 5   *   1 Jul 2013
    Knocking boxes incorporating head restrainers 12   *   1 Jul 2013
    Landing tables and bleed slat conveyors 15   *   1 Jul 2013
    NLIS readers:               
        Hand held wands 2   *   1 Jul 2013
        Fixed gate readers 10   *   1 Jul 2013
        Swinging gate readers 5   *   1 Jul 2013
    Offal processing assets:               
        Chilled water systems 10   *   1 Jul 2013
        Fat vacuum transfer systems 10   *   1 Jul 2013
        Head splitters 7   *   1 Jul 2013
        Intestine processing machines 10   *   1 Jul 2013
        Jaw breakers 5   *   1 Jul 2013
        Offal bins 15   *   1 Jul 2013
        Offal chutes 15   *   1 Jul 2013
        Offal cutting tables 15   *   1 Jul 2013
        Offal packing stations 15   *   1 Jul 2013
        Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10   *   1 Jul 2013
        Offal tumblers 10   *   1 Jul 2013
        Offal washers 10   *   1 Jul 2013
        Tongue cleaners 10   *   1 Jul 2013
        Tripe cookers/centrifuges 10   *   1 Jul 2013
    Overhead bleed, dressing and trim conveyors (incorporating housings, handles, chains and motors) including elevators and lowerators 20   *   1 Jul 2013
    Pneumatic knives:               
        De-hiding knives 2   *   1 Jul 2013
        Meat trimmers/round knives and de-fatting knives 2   *   1 Jul 2013
    Preparation and trimming stations 15   *   1 Jul 2013
    Rise and fall platforms 15   *   1 Jul 2013
    Saws:               
        Brisket saws 5   *   1 Jul 2013
        Splitting saws 5   *   1 Jul 2013
        Scribing saws 3   *   1 Jul 2013
    Sheep brisket scissors 5   *   1 Jul 2013
    Sheep restrainers incorporating belts, pulleys, drives and motors 10   *   1 Jul 2013
    Sheep skin pullers 10   *   1 Jul 2013
    Specialised pork slaughter floor assets:               
        Carbon dioxide stunning chambers incorporating carousels 10   *   1 Jul 2013
        Carcass grading probes 4   *   1 Jul 2013
        De-hairing machines 10   *   1 Jul 2013
        Gambrel tables 15   *   1 Jul 2013
        Polishers 10   *   1 Jul 2013
        Scalding tanks 15   *   1 Jul 2013
        Singers 10   *   1 Jul 2013
    Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8   *   1 Jul 2013
    Stunners:               
        Electric stunners 5   *   1 Jul 2013
        Manual bolt stunners with cartridges 5   *   1 Jul 2013
        Pneumatic bolt stunners 7   *   1 Jul 2013
    Waste belt conveyors (incorporating drives, motors and supporting structure) 10   *   1 Jul 2013
    Waste screw conveyors (incorporating drives, motors and supporting structure) 10   *   1 Jul 2013
Support assets:               
    Air and spring balancers and counter weights 5   *   1 Jul 2013
    Compressed air assets:               
        Air compressors 10   *   1 Jul 2013
        Air dryers 10   *   1 Jul 2013
        Air receivers 20   *   1 Jul 2013
    Control systems 10   *   1 Jul 2013
    Control systems assets:               
        Flow meters 10   *   1 Jul 2013
        Instruments and sensors 10   *   1 Jul 2013
        Turbidity meters 7   *   1 Jul 2013
        Variable speed drives 10   *   1 Jul 2013
    Fire protection systems 15   *   1 Jul 2013
    Hand air driers 3   *   1 Jul 2013
    Hand wash basins 15   *   1 Jul 2013
    Hide preparation assets:               
        Bale presses 10   *   1 Jul 2013
        Sheep skin and hide mixers, salt tumblers and agitators 6   *   1 Jul 2013
    Hydraulic power packs 10   *   1 Jul 2013
    Laboratory assets 10   *   1 Jul 2013
    Sterilisers 15   *   1 Jul 2013
    Truck and livestock crate washes 20   *   1 Jul 2013
Waste water assets:               
    Aerators and agitators 10   *   1 Jul 2013
    Aerobic ponds 30   *   1 Jul 2013
    Anaerobic ponds 30   *   1 Jul 2013
    Belt filter presses 15   *   1 Jul 2013
    Chlorine dosing systems 10   *   1 Jul 2013
    Dissolved air flotation systems 15   *   1 Jul 2013
    Effluent distribution pipes 15   *   1 Jul 2013
    Effluent drum filters 10   *   1 Jul 2013
    Effluent irrigators (including centre pivot, lateral and travelling gun) 10   *   1 Jul 2013
    Effluent pumps 7   *   1 Jul 2013
    Effluent screens 10   *   1 Jul 2013
    Effluent storage tanks 15   *   1 Jul 2013
    Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000)               
    Pond covers 10   *   1 Jul 2013
    Pond liners 10   *   1 Jul 2013
    Sequential batch reactors 10   *   1 Jul 2013
    Settling ponds 30   *   1 Jul 2013
    Solids dewatering presses 10   *   1 Jul 2013
Water assets:               
    Boilers 20   *   1 Jul 2013
    Bore pumps 7   *   1 Jul 2013
    Bores 30   *   1 Jul 2013
    Chlorine dosing systems 10   *   1 Jul 2013
    Clarifiers 20   *   1 Jul 2013
    High stage pump sets 7   *   1 Jul 2013
    Hot water systems 10   *   1 Jul 2013
    Heat exchangers 10   *   1 Jul 2013
    Raw water filters 15   *   1 Jul 2013
    Raw water in-feed pump sets 10   *   1 Jul 2013
    Reverse osmosis systems incorporating pumps, pipe work, membranes and controls 10   *   1 Jul 2013
    Water distribution pipes 20   *   1 Jul 2013
    Water softeners 10   *   1 Jul 2013
    Water storage tanks 20   *   1 Jul 2013
    Water tank liners 15   *   1 Jul 2013
Poultry processing
(11120)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Conveyor systems and troughing 20      1 Jan 2001
General plant 13 ⅓      1 Jan 2001
Refrigeration plant and boiler 10      1 Jan 2001
Cured meat and smallgoods manufacturing
(11130)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Ancillary assets:               
    Analysers (including meat analysers) 10   *   1 Jul 2016
    Barcode readers, RF guns, scanner guns etc 5   *   1 Jul 2016
    Benches and tables 15   *   1 Jul 2016
    Bin and tray washers 12   *   1 Jul 2016
    Bin lifters and tippers 15   *   1 Jul 2016
    Bins:               
        Plastic 5   *   1 Jul 2016
        Stainless steel 15   *   1 Jul 2016
    Boot washers 10   *   1 Jul 2016
    Cages, stillages and trolleys (stainless steel) 15   *   1 Jul 2016
    Chillers 15   *   1 Jul 2016
    Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10   *   1 Jul 2016
    Die sets 15   *   1 Jul 2016
    Flake ice machines 10   *   1 Jul 2016
    Freezers (including blast freezers, crust freezers etc) 15   *   1 Jul 2016
    Hoppers 12   *   1 Jul 2016
    Piping, pipelines and pipework (stainless steel) 20   *   1 Jul 2016
    Platforms and gantries 15   *   1 Jul 2016
    Racking and shelving 10   *   1 Jul 2016
    Tray stackers/destackers 10   *   1 Jul 2016
    Waste water management and treatment systems 20   *   1 Jul 2016
Post-production and packaging assets:               
    Carton tapers 5   *   1 Jul 2016
    Clipping/tying/stringing machines (including tie clipping machines) 10   *   1 Jul 2016
    Dicing and shredding assets 15   *   1 Jul 2016
    Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines               
    Pasteurisers 15   *   1 Jul 2016
    Rods and smoke sticks 12   *   1 Jul 2016
    Shrink dip tanks and shrink tunnels 10   *   1 Jul 2016
    Slicers and slicing line assets 17   *   1 Jul 2016
    Smokehouses 20   *   1 Jul 2016
    Thermoformers 15   *   1 Jul 2016
Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12   *   1 Jul 2016
Raw material preparation and receiving assets:               
    Brine/pickle preparation system assets 15   *   1 Jul 2016
    Carton lifters and pallet lifters 10   *   1 Jul 2016
    Carton shredding/stripping machines 10   *   1 Jul 2016
    Curing machines 17   *   1 Jul 2016
    Decartoning machines 10   *   1 Jul 2016
    Floor scales (platform scales) 10   *   1 Jul 2016
    Thawing assets (including defrosters, tempering systems and thawers) 15   *   1 Jul 2016
Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B               
Dairy product manufacturing
(11310 to 11330)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Dairy product manufacturing:               
    Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15   *   1 Jan 2001
    Cheese blockformers 15   *   1 Jan 2001
    Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15   *   1 Jan 2001
    Continuous cheddaring machines 15   *   1 Jan 2001
    Conveyors 15   *   1 Jul 2016
    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
Milk and cream processing
(11310)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Ancillary and support assets:               
    Air compression assets - see Table B Air compression assets               
    Benches and tables 15   *   1 Jul 2016
    Boilers - see Table B Boilers               
    Boot washers 10   *   1 Jul 2016
    Cages (including cardboard cages and pallet cages) 10   *   1 Jul 2016
    Chemical and flammable storage cabinets 10   *   1 Jul 2016
    Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15   *   1 Jul 2016
    Control systems - see Table B Control systems and control system assets               
    Conveyors 15   *   1 Jul 2016
    Cooling assets:               
        Chillers 15   *   1 Jul 2016
        Cooling towers 15   *   1 Jul 2016
    Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12   *   1 Jul 2016
    Dock levellers 15   *   1 Jul 2016
    Dosing systems 15   *   1 Jul 2016
    Fire control and alarm assets - see Table B Fire control and alarm assets               
    Floor scrubbers and polishers 10   *   1 Jul 2016
    Foamers 10   *   1 Jul 2016
    Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc               
    Lifting and handling assets:               
        Forklifts - see Table B Forklifts               
        Hoists 10   *   1 Jul 2016
        Pallet jacks and pallet trucks 10   *   1 Jul 2016
        Scissor lifts 15   *   1 Jul 2016
    Piping, pipelines and pipework 20   *   1 Jul 2016
    Pumps 15   *   1 Jul 2016
    Racking 15   *   1 Jul 2016
    Refrigeration assets - see Table B Refrigeration assets               
    Resin beads for milk and protein processing and water filtration 5   *   1 Jul 2016
    Scales 10   *   1 Jul 2016
    Shelving 12   *   1 Jul 2016
    Silos (excluding milk silos) 20   *   1 Jul 2016
    Steelwork structures (including ladders, platforms and walkways) 20   *   1 Jul 2016
    Tanks:               
        Chemical tanks 15   *   1 Jul 2016
        Water tanks 20   *   1 Jul 2016
    Trolleys 10   *   1 Jul 2016
    Valves 15   *   1 Jul 2016
    Washers (including bottle and crate washers) 15   *   1 Jul 2016
    Waste water treatment assets 20   *   1 Jul 2016
    Water filtration system assets (excluding resin beads) 15   *   1 Jul 2016
    Weighbridges 20   *   1 Jul 2016
Receiving, processing and storage assets:               
    Heat exchangers 15   *   1 Jul 2016
    Homogenisers 15   *   1 Jul 2016
    Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10   *   1 Jul 2016
    Membrane filtration system assets 15   *   1 Jul 2016
    Milk silos 20   *   1 Jul 2016
    Mixers and blenders 15   *   1 Jul 2016
    Pasteurisers 15   *   1 Jul 2016
    Pumps 15   *   1 Jul 2016
    Separators 15   *   1 Jul 2016
    Standardisers 15   *   1 Jul 2016
    Tanks (including storage, mixing, process and balance tanks) 20   *   1 Jul 2016
    UHT aseptic processing system assets 15   *   1 Jul 2016
    Valve matrixes 15   *   1 Jul 2016
Packaging assets:               
    Bottle unscramblers 15   *   1 Jul 2016
    Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15   *   1 Jul 2016
    Checkweighers 10   *   1 Jul 2016
    Debaggers (debagging tables) 20   *   1 Jul 2016
    Filling and capping machines 15   *   1 Jul 2016
    Inkjet and laser label printers 7   *   1 Jul 2016
    Palletisers and depalletisers 15   *   1 Jul 2016
    Palletising robots 10   *   1 Jul 2016
    Product identification labellers (including coding machines and label applicators) 10   *   1 Jul 2016
    Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12   *   1 Jul 2016
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
Edible oil or fat, blended, manufacturing assets:               
    Preparatory and extraction assets:               
        Preparatory and mechanical extraction assets:               
            Breaking assets (including dehullers and crackers) 20   *   1 Jul 2012
            Cookers (including conditioners and preheaters) 25   *   1 Jul 2012
            Extruders (including screw presses) 20   *   1 Jul 2012
            Milling and grinding assets (including flakers, hammer mills and roller mills) 20   *   1 Jul 2012
            Pumps 8   *   1 Jul 2012
            Vibratory screens 15   *   1 Jul 2012
        Solvent extraction system assets:               
            Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30   *   1 Jul 2012
            Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30   *   1 Jul 2012
            Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30   *   1 Jul 2012
            Solvent extractors (including hoppers and conveyors) 30   *   1 Jul 2012
            Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30   *   1 Jul 2012
    Margarine and shortening processing assets:               
        Pasteurisers 15   *   1 Jul 2012
        Pin rotor machines (including plasticators and complectors) 25   *   1 Jul 2012
        Refrigeration assets (including compressors, condensers, evaporators and pumps) 15   *   1 Jul 2012
        Scraped surface heat exchangers (including perfectors and crystallisers) 25   *   1 Jul 2012
    Measuring, monitoring and quality control assets:               
        Belt weighers 15   *   1 Jul 2012
        Control systems 10   *   1 Jul 2012
        Flow meters 10   *   1 Jul 2012
        Laboratory assets:               
            Colorimeters 10   *   1 Jul 2012
            Furnace ovens 15   *   1 Jul 2012
            Gas chromatograph analysers 10   *   1 Jul 2012
            Moisture and protein analysers, electronic (including near infrared analysers) 10   *   1 Jul 2012
            Spectrophotometers 15   *   1 Jul 2012
            Vacuum separators 10   *   1 Jul 2012
        Quality control assets (including metal detectors and magnets) 10   *   1 Jul 2012
        Seed samplers, hydraulic driven 10   *   1 Jul 2012
        Weighbridges 20   *   1 Jul 2012
    Packaging assets:               
        Capping machines 15   *   1 Jul 2012
        Cartoning assets (including carton and case erecting, packing and closing machines) 15   *   1 Jul 2012
        Coding machines 10   *   1 Jul 2012
        Filling machines 20   *   1 Jul 2012
        Labellers 10   *   1 Jul 2012
        Palletisers and depalletisers 20   *   1 Jul 2012
        Robots (pick and place packaging machines) 10   *   1 Jul 2012
        Wrapping machines (including shrink and stretch wrappers) 15   *   1 Jul 2012
    Receiving and storage assets:               
        Bins and containers 20   *   1 Jul 2012
        Silos:               
            Meal 20   *   1 Jul 2012
            Seed 30   *   1 Jul 2012
        Underground seed storage assets (including concrete dump pits) 40   *   1 Jul 2012
    Seed and product handling assets:               
        Augers, conveyors, elevators and hoppers 15   *   1 Jul 2012
    Support assets:               
        Centrifuges, decanters and separators 20   *   1 Jul 2012
        Cooling towers (including packaged type) 20   *   1 Jul 2012
        Deodorisers 30   *   1 Jul 2012
        Drying assets (including vacuum dryers) 20   *   1 Jul 2012
        Emission control assets:               
            Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20   *   1 Jul 2012
            Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20   *   1 Jul 2012
        Filtration assets:               
            Plate and frame presses and polished filters 30   *   1 Jul 2012
            Pressure leaf filters 20   *   1 Jul 2012
        Heat exchangers 15   *   1 Jul 2012
        Pipes and pipelines 25   *   1 Jul 2012
        Pumps 15   *   1 Jul 2012
        Stacks (steel flues) 20   *   1 Jul 2012
        Tanks and vessels:               
            Bulk oil storage tanks 30   *   1 Jul 2012
            Other:               
                Steel 20   *   1 Jul 2012
                Stainless steel 30   *   1 Jul 2012
Olive oil processing assets 15   *   1 Jul 2008
Grain mill product manufacturing
(11610)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Flour-milling plant:               
    Bins (wooden) 33 ⅓      1 Jan 2001
    General plant 13 ⅓      1 Jan 2001
    Silos, concrete 50   *   1 Jan 2004
    Silos, galvanised 30   *   1 Jan 2004
    Silos, steel 40   *   1 Jan 2004
Linseed oil manufacturing plant 13 ⅓      1 Jan 2001
Malt manufacturing assets:               
    Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15   *   1 Jul 2008
    Barley and malt handling assets:               
        Augers, conveyors and elevators 15   *   1 Jul 2008
        Silos:               
            Galvanised construction 30   *   1 Jul 2008
            Steel construction 40   *   1 Jul 2008
        Weighbridges/weighers 20   *   1 Jul 2008
    Clean in place (CIP) 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
        C O2 extraction units 15   *   1 Jul 2008
        Loaders/unloaders/turners 15   *   1 Jul 2008
        Vessels:               
            Concrete 40   *   1 Jul 2008
            Rotating drums 20   *   1 Jul 2008
            Stainless steel 25   *   1 Jul 2008
    Kiln assets:               
        Fans 15   *   1 Jul 2008
        Gas burners 15   *   1 Jul 2008
        Heat exchanger systems 20   *   1 Jul 2008
        Heat recovery systems 20   *   1 Jul 2008
        Kilns:               
            Concrete 40   *   1 Jul 2008
            Stainless steel 25   *   1 Jul 2008
        Loaders/unloaders/turners 15   *   1 Jul 2008
    Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15   *   1 Jul 2008
    Steeping assets:               
        Above floor/below floor cleaning systems 15   *   1 Jul 2008
        Slurry tanks 25   *   1 Jul 2008
        Steeping vessels:               
            Concrete 40   *   1 Jul 2008
            Rotating drums 20   *   1 Jul 2008
            Stainless steel 25   *   1 Jul 2008
    Waste water treatment assets:               
        Aerators 20   *   1 Jul 2008
        Blowers 20   *   1 Jul 2008
        Clarifiers 20   *   1 Jul 2008
        Digester/aeration tanks 25   *   1 Jul 2008
        Reverse osmosis system assets 20   *   1 Jul 2008
Rice milling plant 13 ⅓      1 Jan 2001
Cereal and pasta product manufacturing
(11620)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Ancillary assets:               
    Bin washers 15   *   1 Jul 2008
    Blowers and fans:               
        Generally 25   *   1 Jul 2008
        Used in materials handling 15   *   1 Jul 2008
    Clean-in-place (CIP) systems 15   *   1 Jul 2008
    Control systems (excluding personal computers) 10   *   1 Jul 2008
    Dust collection assets (including cyclones) 20   *   1 Jul 2008
    Extrusion die washers 5   *   1 Jul 2008
    Racks and shelving 20   *   1 Jul 2008
    Scales (electronic scales 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 screwtype 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, casepackers, case palletisers, checkweighers, 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:               
        Steel 30   *   1 Jul 2008
        Used for flour (semolina) 25   *   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 units, pan cleaners, and topping applicators) 15   *   1 Jan 2002
    Automatic pan storage units 20   *   1 Jan 2002
    Automatic product handling assets (including basket loaders and basket stackers) 15   *   1 Jan 2002
    Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 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 coolers, spiral freezers 10   *   1 Jan 2002
    Final provers (mechanical type) 15   *   1 Jan 2002
    Final provers (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 weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, 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 closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets 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 slicers, cake slicers and reciprocating blade slicers) 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 dividers/rounders 8   *   1 Jan 2002
    Fixed bowl spiral mixers 7   *   1 Jan 2002
    Hydraulic dough dividers 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 manufacturing
(11810)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Sugar milling assets:               
    Cane delivery assets:               
        Cane bin assets:               
            Rail bins 20   *   1 Jul 2011
            Rail bin automatic coupling/de-coupling devices 12   *   1 Jul 2011
            Road bins 12   *   1 Jul 2011
        Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200)               
        Receival station assets:               
            Cane levellers 20   *   1 Jul 2011
            Cane receival hoppers 25   *   1 Jul 2011
            Tipplers 25   *   1 Jul 2011
            Weighbridges 20   *   1 Jul 2011
    Cane juice extraction assets:               
        Cane shredding machines (incorporating drives) 30   *   1 Jul 2011
        Crushing mills (incorporating drives) 30   *   1 Jul 2011
        Rotary juice screens 15   *   1 Jul 2011
    Cane juice filtration and clarification assets:               
        Clarifiers 25   *   1 Jul 2011
        Flash tanks 20   *   1 Jul 2011
        Juice heaters 20   *   1 Jul 2011
        Lime and mud storage bins 25   *   1 Jul 2011
        Lime slakers 20   *   1 Jul 2011
        Mud mixers/minglers 20   *   1 Jul 2011
        Rotary vacuum mud filters 20   *   1 Jul 2011
    Evaporation and crystallisation assets:               
        Centrifugals 25   *   1 Jul 2011
        Crystallisers 20   *   1 Jul 2011
        Evaporators 30   *   1 Jul 2011
        Magma mixers 20   *   1 Jul 2011
        Magma/massecuite distributors and receivers 20   *   1 Jul 2011
        Massecuite re-heaters 20   *   1 Jul 2011
        Seed vessels 20   *   1 Jul 2011
        Sugar melters 20   *   1 Jul 2011
        Vacuum pans 30   *   1 Jul 2011
        Vapour condensers:               
            Mild steel 20   *   1 Jul 2011
            Stainless steel 30   *   1 Jul 2011
    Molasses storage assets:               
        Coolers 15   *   1 Jul 2011
        Dams (earthworks only) 40   *   1 Jul 2011
        Dam bladders and covers 12   *   1 Jul 2011
        Tanks 30   *   1 Jul 2011
    Power generation assets:               
        Ash filters (including rotary and horizontal belt vacuum filters) 15   *   1 Jul 2011
        Bagasse handling assets:               
            Bagacillo collection systems 15   *   1 Jul 2011
            Bagasse bins (incorporating stacking and reclaim systems) 30   *   1 Jul 2011
        Other power generation assets - see Table A Electricity supply (26110 to 26400)               
    Sugar drying and storage assets:               
        Hoppers (weigh and feed) 25   *   1 Jul 2011
        Lump breakers 15   *   1 Jul 2011
        Rotary sugar dryers 25   *   1 Jul 2011
        Sugar storage bins and silos 30   *   1 Jul 2011
        Vibratory screens 15   *   1 Jul 2011
    Support assets:               
        Air compression assets:               
            Air dryers 12   *   1 Jul 2011
            Air receivers 20   *   1 Jul 2011
            Compressors 12   *   1 Jul 2011
            Packaged air compression systems 12   *   1 Jul 2011
        Blowers and fans 15   *   1 Jul 2011
        Control system assets:               
            Control cabinets and switchgear 10   *   1 Jul 2011
            Instrumentation 10   *   1 Jul 2011
            Programmable logic controllers 10   *   1 Jul 2011
            Switchboards 20   *   1 Jul 2011
            Variable speed drives 10   *   1 Jul 2011
        Conveyors (including framework and enclosures) 20   *   1 Jul 2011
        Conveyor belt weighers 15   *   1 Jul 2011
        Dust collectors (including ducting, but excluding bagacillo collection systems) 20   *   1 Jul 2011
        Heat exchangers 15   *   1 Jul 2011
        Laboratory assets:               
            Cutter grinders 15   *   1 Jul 2011
            Moisture determination ovens 10   *   1 Jul 2011
            Polarimeters 10   *   1 Jul 2011
            Rotary juice samplers 15   *   1 Jul 2011
            Spectrometers 10   *   1 Jul 2011
            Wet disintegrators 15   *   1 Jul 2011
        Overhead cranes - see Table B Cranes               
        Piping and valves:               
            Piping:               
                Mild steel 15   *   1 Jul 2011
                Non ferrous 20   *   1 Jul 2011
                Stainless steel 25   *   1 Jul 2011
            Valves 10   *   1 Jul 2011
        Pumps 15   *   1 Jul 2011
        Tanks (excluding molasses storage tanks):               
            Water storage tanks 25   *   1 Jul 2011
            Other tanks:               
                Mild steel 20   *   1 Jul 2011
                Plastic 15   *   1 Jul 2011
                Stainless steel 30   *   1 Jul 2011
    Water treatment and cooling assets:               
        Clarifiers 25   *   1 Jul 2011
        Cooling and effluent ponds 40   *   1 Jul 2011
        Cooling towers:               
            Field erected 25   *   1 Jul 2011
            Packaged 15   *   1 Jul 2011
        Ion exchange systems 15   *   1 Jul 2011
Sugar refining assets:               
    Affination assets:               
        Centrifugals 25   *   1 Jul 2011
        Magma mixers 20   *   1 Jul 2011
        Melter liquor screens 15   *   1 Jul 2011
        Sugar melters 20   *   1 Jul 2011
    Clarification and de-colourising assets:               
        Carbon regeneration kilns 15   *   1 Jul 2011
        Clarifiers 25   *   1 Jul 2011
        Deep bed filters 30   *   1 Jul 2011
        De-colourising columns:               
            Carbon based 30   *   1 Jul 2011
            Resin based 20   *   1 Jul 2011
    Evaporation and crystallisation assets:               
        Centrifugals 25   *   1 Jul 2011
        Evaporators 30   *   1 Jul 2011
        Magma/massecuite distributors and receivers 20   *   1 Jul 2011
        Vacuum pans 30   *   1 Jul 2011
        Vapour condensers:               
            Mild steel 20   *   1 Jul 2011
            Stainless steel 30   *   1 Jul 2011
    Packaging assets:               
        Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15   *   1 Jul 2011
            Bottling assets:               
            Bottle capping, filling and unscrambling machines 15   *   1 Jul 2011
            Syrup and treacle filter presses 15   *   1 Jul 2011
            UV disinfectors 15   *   1 Jul 2011
        Carton erecting, packing and closing machines (including cartoners) 15   *   1 Jul 2011
        Case erecting, packing and closing machines (including casepackers) 15   *   1 Jul 2011
        Inspection equipment (including check weighers, metal detectors, counting machines) 10   *   1 Jul 2011
        Multihead and singlehead weighers 15   *   1 Jul 2011
        Palletisers and de-palletisers 15   *   1 Jul 2011
        Product identification labellers including decorating, applicator and coding machines 10   *   1 Jul 2011
        Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 15   *   1 Jul 2011
    Sugar receival, drying, screening, and storage assets:               
        Bins, hoppers and silos 30   *   1 Jul 2011
        Lump breakers 15   *   1 Jul 2011
        Rotary sugar dryers 25   *   1 Jul 2011
        Sugar throwers 15   *   1 Jul 2011
        Vibratory screens (including graders and scalpers) 15   *   1 Jul 2011
    Support assets:               
        Air compression assets:               
            Air dryers 12   *   1 Jul 2011
            Air receivers 20   *   1 Jul 2011
            Compressors 12   *   1 Jul 2011
            Packaged air compression systems 12   *   1 Jul 2011
        Blowers and fans 15   *   1 Jul 2011
        Boilers (packaged type only) 20   *   1 Jul 2011
        Control system assets:               
            Control cabinets and switchgear 10   *   1 Jul 2011
            Instrumentation 10   *   1 Jul 2011
            Program logic controllers (PLCs) 10   *   1 Jul 2011
            Switchboards 20   *   1 Jul 2011
            Variable speed drives (VSDs) 10   *   1 Jul 2011
        Conveyors (including framework and enclosures):               
            Packaging conveyors 15   *   1 Jul 2011
            Other conveyors 20   *   1 Jul 2011
        Cooling towers:               
            Field erected 25   *   1 Jul 2011
            Packaged 15   *   1 Jul 2011
        Dust collectors (including ducting) 20   *   1 Jul 2011
        Heat exchangers 15   *   1 Jul 2011
        Pipes and valves:               
            Pipes:               
                Mild steel 15   *   1 Jul 2011
                Non ferrous 20   *   1 Jul 2011
                Stainless steel 25   *   1 Jul 2011
            Valves 10   *   1 Jul 2011
        Pumps 15   *   1 Jul 2011
        Refractometers 10   *   1 Jul 2011
        Spectrometers 10   *   1 Jul 2011
        Tanks:               
            Water storage tanks 25   *   1 Jul 2011
            Other tanks:               
                Mild steel 20   *   1 Jul 2011
                Plastic 15   *   1 Jul 2011
                Stainless steel 30   *   1 Jul 2011
        Weighbridges 20   *   1 Jul 2011
Confectionery manufacturing
(11820)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Chocolate making assets:               
    Conches 20   *   1 Jul 2016
    Pre-refiners 12   *   1 Jul 2016
    Refiners 10   *   1 Jul 2016
    Tempering machines 15   *   1 Jul 2016
Enrobers (chocolate, coconut etc) 15   *   1 Jul 2016
Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15   *   1 Jul 2016
Jelly and sugar lolly making assets:               
    Cleaners (brush and laser) 10   *   1 Jul 2016
    Coating and dusting machines 15   *   1 Jul 2016
    Depositors (including nozzle plates, pistons and pumps) 12   *   1 Jul 2016
    Mouldboards and trays 7   *   1 Jul 2016
    Oiling machines 15   *   1 Jul 2016
    Starch conditioners 10   *   1 Jul 2016
    Starch moguls 10   *   1 Jul 2016
Packaging assets:               
    Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15   *   1 Jul 2016
    Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12   *   1 Jul 2016
    Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8   *   1 Jul 2016
    Multihead and singlehead weighers 10   *   1 Jul 2016
Panning assets:               
    Belt panners 15   *   1 Jul 2016
    Coating and polishing panners 20   *   1 Jul 2016
    Sugar panners 12   *   1 Jul 2016
Support assets:               
    Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15   *   1 Jul 2016
    Cooling tunnels 17   *   1 Jul 2016
    Cutters and guillotines 12   *   1 Jul 2016
    Moulds 4   *   1 Jul 2016
    Tanks and vats (chocolate, egg, syrup etc) 14   *   1 Jul 2016
Prepared animal and bird feed manufacturing
(11920)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Pet food manufacturing assets:               
    Dry process assets:               
        Batching systems 15   *   1 Jul 2013
        Blowing systems 15   *   1 Jul 2013
        Coating assets (including oil, tumble and vacuum coaters) 10   *   1 Jul 2013
        Coolers (including counterflow, horizontal and vertical) 15   *   1 Jul 2013
        Cooling systems (including fans and cyclones) 10   *   1 Jul 2013
        Dehumidifying systems (including silo munters) 10   *   1 Jul 2013
        Dosing systems (including liquid) 10   *   1 Jul 2013
        Dryers 15   *   1 Jul 2013
        Extruders 15   *   1 Jul 2013
        Hammer mills 15   *   1 Jul 2013
        Hoppers (including batch and surge) 15   *   1 Jul 2013
        Mixers (including batch and paddle) 15   *   1 Jul 2013
        Ovens (including horizontal, tunnel and vertical) 15   *   1 Jul 2013
        Pre-conditioners 10   *   1 Jul 2013
    Packaging assets:               
        Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10   *   1 Jul 2013
        Can and tray labelling assets 10   *   1 Jul 2013
        Case erecting, packing and closing machines (including cartoners) 10   *   1 Jul 2013
        Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10   *   1 Jul 2013
        Multihead and singlehead weighers 10   *   1 Jul 2013
        Palletisers and depalletisers 15   *   1 Jul 2013
        Robotic lid, tray and sealing assets 10   *   1 Jul 2013
        Robotic pick and place assets 10   *   1 Jul 2013
        Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10   *   1 Jul 2013
    Raw material receiving, storage and handling assets:               
        Chutes 15   *   1 Jul 2013
        Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15   *   1 Jul 2013
        Elevators and distributors (including bucket and transfer elevators) 15   *   1 Jul 2013
        Hoppers (including batch and weigh hoppers) 15   *   1 Jul 2013
        Receival assets 15   *   1 Jul 2013
        Screw and weigh belt feeders 10   *   1 Jul 2013
        Silos 20   *   1 Jul 2013
        Storage bins 20   *   1 Jul 2013
        Tanks (including holding, liquid storage and water) 20   *   1 Jul 2013
    Support assets:               
        Access platforms 20   *   1 Jul 2013
        Air compressors and receivers 10   *   1 Jul 2013
        Bins (including tippers and raw material bins) 15   *   1 Jul 2013
        Boilers 20   *   1 Jul 2013
        Cleaning systems (including vacuum) 15   *   1 Jul 2013
        Contra shears and drum filters 10   *   1 Jul 2013
        Control systems 10   *   1 Jul 2013
        Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15   *   1 Jul 2013
        Effluent pumps 10   *   1 Jul 2013
        Effluent screens and filters 10   *   1 Jul 2013
        Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15   *   1 Jul 2013
        Fire prevention systems (incorporating fire protection system and water tanks) 20   *   1 Jul 2013
        Laboratory and analysing assets (including probes and samplers) 10   *   1 Jul 2013
        Pumps (including liquid feed) 10   *   1 Jul 2013
        Racking 20   *   1 Jul 2013
        Safety systems 20   *   1 Jul 2013
        Waste water ponds 25   *   1 Jul 2013
        Waste water treatment assets 20   *   1 Jul 2013
        Weighing assets (including weigh cells, heads and hoppers) 10   *   1 Jul 2013
    Wet process assets:               
        Air purification and recycling systems 10   *   1 Jul 2013
        Basket tippers 10   *   1 Jul 2013
        Blending, dicing and mincing assets 10   *   1 Jul 2013
        Blowers 15   *   1 Jul 2013
        Canning and tray assets including closers and fillers 10   *   1 Jul 2013
        Chillers 15   *   1 Jul 2013
        Cooling towers 15   *   1 Jul 2013
        Cool rooms 15   *   1 Jul 2013
        Cutting assets (including knife and blade assemblies) 10   *   1 Jul 2013
        Dewatering assets 10   *   1 Jul 2013
        Drying assets 15   *   1 Jul 2013
        Extruders 15   *   1 Jul 2013
        Freezers 15   *   1 Jul 2013
        Frozen block warmers 10   *   1 Jul 2013
        Gravy make-up stations 15   *   1 Jul 2013
        Grinders 10   *   1 Jul 2013
        Hoppers (including batch and surge) 15   *   1 Jul 2013
        Mix slides and chutes 15   *   1 Jul 2013
        Mixers (including batch and paddle) 15   *   1 Jul 2013
        Pallet lifters and hoists 10   *   1 Jul 2013
        Refrigeration compressors 15   *   1 Jul 2013
        Retort cooking vessels 15   *   1 Jul 2013
        Retort trays 15   *   1 Jul 2013
        Seal thickness testing assets 10   *   1 Jul 2013
        Slicing and shredding assets 10   *   1 Jul 2013
        Stacking assets 15   *   1 Jul 2013
Prepared animal and bird feed manufacturing assets generally:               
    Batching, grinding and mixing assets:               
        Bins (including mash, outloading, surge, supply and raw material bins) 30   *   1 Jul 2012
        Control systems (including batching systems) 10   *   1 Jul 2012
        Dressers 10   *   1 Jul 2012
        Drum magnets 10   *   1 Jul 2012
        Evaporative coolers 10   *   1 Jul 2012
        Grinders 10   *   1 Jul 2012
        Hammer and roller mills 15   *   1 Jul 2012
        Heating chambers (including coils and heat exchangers) 12   *   1 Jul 2012
        Hoppers (including expansion, grinder, weigh and surge hoppers) 25   *   1 Jul 2012
        Liquid tanks (including molasses and tallow) 20   *   1 Jul 2012
        Load cells 10   *   1 Jul 2012
        Mixers (including paddle, premix and ribbon screw) 20   *   1 Jul 2012
        Pumps (including heat, molasses and water pumps) 7   *   1 Jul 2012
        Rotary valves 15   *   1 Jul 2012
        Shears 15   *   1 Jul 2012
        Turn heads 20   *   1 Jul 2012
    Drying, coating, cooling and addition assets:               
        Coating assets (including oil, tumble and vacuum coaters) 12   *   1 Jul 2012
        Coolers (including counterflow, horizontal and vertical) 15   *   1 Jul 2012
        Cooling fans and cyclones 10   *   1 Jul 2012
        Dryers 15   *   1 Jul 2012
        Injection systems (including tallow) 15   *   1 Jul 2012
        Meters (including counterflow meters) 10   *   1 Jul 2012
        Post pellet addition systems (incorporating mixers) 10   *   1 Jul 2012
        Screening and sieving assets 10   *   1 Jul 2012
        Vacuum pump and piping 15   *   1 Jul 2012
    Liquid feed assets:               
        Augers, conveyors and elevators 7   *   1 Jul 2012
        Bladders for molasses ponds 10   *   1 Jul 2012
        Bulk bag hangers 10   *   1 Jul 2012
        Covers for molasses ponds 10   *   1 Jul 2012
        Hoppers 10   *   1 Jul 2012
        Liners for tanks 5   *   1 Jul 2012
        Micro scales 7   *   1 Jul 2012
        Mixers 10   *   1 Jul 2012
        Mixing tanks for clay and other products 15   *   1 Jul 2012
        Pumps:               
            Acid and urea pumps 3   *   1 Jul 2012
            Heat, molasses and water pumps 10   *   1 Jul 2012
        Silos (including PVC and steel construction) 15   *   1 Jul 2012
        Storage tanks (including PVC and steel construction) 15   *   1 Jul 2012
    Packaging assets:               
        Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10   *   1 Jul 2012
        Case erecting, packing and closing machines (including cartoners) 10   *   1 Jul 2012
        Inspection equipment (including checkweighers, metal detectors, counting machines) 10   *   1 Jul 2012
        Multihead and singlehead weighers 10   *   1 Jul 2012
        Palletisers and depalletisers 15   *   1 Jul 2012
        Robotic pick and place, lid, tray and sealing assets 10   *   1 Jul 2012
        Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10   *   1 Jul 2012
    Pre-conditioning and extrusion assets:               
        Boilers 20   *   1 Jul 2012
        Conditioners 10   *   1 Jul 2012
        Crumble rollers 20   *   1 Jul 2012
        Extruders 15   *   1 Jul 2012
        Pellet presses (including air flow and die feeder presses) 15   *   1 Jul 2012
        Pellet testers 10   *   1 Jul 2012
    Raw material receiving, storage and handling assets:               
        Augers 10   *   1 Jul 2012
        Bulkheads 20   *   1 Jul 2012
        Chutes, deadboxes and diverters 10   *   1 Jul 2012
        Conveyors (including belt, drag, grain and screw conveyors) 15   *   1 Jul 2012
        Elevators and distributors (including bucket and transfer elevators) 15   *   1 Jul 2012
        Grain cleaning and shifting assets (including grain blowers and grain shifters) 15   *   1 Jul 2012
        Grain transfer drag chains 15   *   1 Jul 2012
        Portable conveying assets (including augers and belt conveyors) 5   *   1 Jul 2012
        Receival pits 30   *   1 Jul 2012
        Rotary and slide gates 10   *   1 Jul 2012
        Silos 30   *   1 Jul 2012
        Storage bins 20   *   1 Jul 2012
    Support assets:               
        Air compressors 10   *   1 Jul 2012
        Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15   *   1 Jul 2012
        Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15   *   1 Jul 2012
        Feed delivery bins 15   *   1 Jul 2012
        Fire prevention systems (incorporating fire protection system and water tanks) 20   *   1 Jul 2012
        Grain vacuum and silo sampling probes 5   *   1 Jul 2012
        Laboratory assets (including grain testing assets) 10   *   1 Jul 2012
        Near infrared transmission systems and analysers 7   *   1 Jul 2012
        Racking 20   *   1 Jul 2012
        Waste water treatment assets 20   *   1 Jul 2012
        Weighbridges 25   *   1 Jul 2012
Other food product manufacturing n.e.c.
(11990)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Coffee processing assets:               
    Bins and hoppers (including gravity bins and holding bins) 20   *   1 Jul 2012
    De-stoners, gravity separators and magnetic separators 20   *   1 Jul 2012
    Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20   *   1 Jul 2012
    Grinders 20   *   1 Jul 2012
    Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15   *   1 Jul 2012
    Packaging assets:               
        Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12   *   1 Jul 2012
        Inspection equipment including checkweighers, metal detectors, counting machines etc 12   *   1 Jul 2012
        Multihead weighers 12   *   1 Jul 2012
    Process control valves 10   *   1 Jul 2012
    Roasters (including cooling trays) 20   *   1 Jul 2012
    Sample roasters 15   *   1 Jul 2012
    Silos 25   *   1 Jul 2012
    Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15   *   1 Jul 2012
    Support assets:               
        Air compressors 12   *   1 Jul 2012
        Boiler house assets 20   *   1 Jul 2012
        Clean-in-place (CIP) systems 15   *   1 Jul 2012
        Control system assets (including programmable logic controllers and variable speed drives) 10   *   1 Jul 2012
        Laboratory assets:               
            Electronic (including analysers and spectrometers) 7   *   1 Jul 2012
            Generally 10   *   1 Jul 2012
        Pipes 20   *   1 Jul 2012
        Pumps 20   *   1 Jul 2012
        Racks 20   *   1 Jul 2012
        Scales 10   *   1 Jul 2012
        Tanks 30   *   1 Jul 2012
        Waste water treatment assets 20   *   1 Jul 2012
        Weighbridges 25   *   1 Jul 2012
Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals):               
    Ancillary and support assets:               
        Air compression assets:               
            Air dryers 10   *   1 Jul 2012
            Air receivers 20   *   1 Jul 2012
            Compressors and packaged air compression systems 15   *   1 Jul 2012
        Blowers and fans 15   *   1 Jul 2012
        Boilers 20   *   1 Jul 2012
        Clean in place (CIP) assets 10   *   1 Jul 2012
        Control systems generally 10   *   1 Jul 2012
        Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15   *   1 Jul 2012
        Dust collection systems 20   *   1 Jul 2012
        Fire control assets - use any relevant determination in Table B               
        Frying oil reclaiming and cleansing systems incorporating filtration equipment, storage tanks and ventilation hoods 20   *   1 Jul 2012
        Heat exchangers 15   *   1 Jul 2012
        Holding and storage tanks generally (including water storage tanks) 20   *   1 Jul 2012
        Piping and reticulation lines (excluding fire water pipes) 25   *   1 Jul 2012
        Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10   *   1 Jul 2012
        Refrigeration and freezing assets:               
            Chilled water systems generally (including chillers, condensers and cooling towers) 15   *   1 Jul 2012
            Cooling tunnels 20   *   1 Jul 2012
            Freezers:               
                Generally (including blast freezers and plate freezers) 15   *   1 Jul 2012
                Spiral freezers 10   *   1 Jul 2012
            Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Refrigeration assets               
        Uninterruptible power supply (UPS) assets - see Table B Power supply assets               
        Valves 10   *   1 Jul 2012
        Waste water treatment assets:               
            Aerators 20   *   1 Jul 2012
            Biogas system assets (excluding lagoon and pond covers) 25   *   1 Jul 2012
            Blowers 20   *   1 Jul 2012
            Clarifiers (including dissolved air floatation equipment and screens) 20   *   1 Jul 2012
            Digester/aeration tanks 25   *   1 Jul 2012
            Lagoons and ponds 40   *   1 Jul 2012
            Lagoon and pond covers 12   *   1 Jul 2012
            Lagoon and pond liners 20   *   1 Jul 2012
            Reverse osmosis system assets 20   *   1 Jul 2012
            Sludge dewatering assets (including filters, separators etc) 15   *   1 Jul 2012
        Water treatment filters (including carbon filters and membrane filters) 10   *   1 Jul 2012
    Frozen appetiser and finger food manufacturing assets:               
        Appetiser forming machines 15   *   1 Jul 2012
        Cookers 12   *   1 Jul 2012
        Fryers 12   *   1 Jul 2012
        Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15   *   1 Jul 2012
    Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15   *   1 Jul 2012
    Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620)               
    Frozen pizza manufacturing assets:               
        Pizza base making assets:               
            Dough mixers 15   *   1 Jul 2012
            Ovens 20   *   1 Jul 2012
            Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15   *   1 Jul 2012
            Proofers 15   *   1 Jul 2012
        Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15   *   1 Jul 2012
        Pocket pizza making machines 15   *   1 Jul 2012
    Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets):               
        Pre-processing assets:               
            Deskinners and peelers:               
                Abrasive/brush peelers 12   *   1 Jul 2012
                Steam peelers 10   *   1 Jul 2012
            Destoners 20   *   1 Jul 2012
            Sizing and sorting assets:               
                Electronic sorters 10   *   1 Jul 2012
                Mechanical sizers (including roller sizers and screen shaker sizers) 15   *   1 Jul 2012
            Trim tables (roller inspection tables) 20   *   1 Jul 2012
            Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12   *   1 Jul 2012
        Processing assets generally:               
            Batter enrobers 10   *   1 Jul 2012
            Blanchers 15   *   1 Jul 2012
            Cookers 12   *   1 Jul 2012
            Cutters:               
                Mechanical cutters 10   *   1 Jul 2012
                Water based (hydro) cutters 15   *   1 Jul 2012
            Dicers 10   *   1 Jul 2012
            Dosing systems for dextrose and SAPP application etc 15   *   1 Jul 2012
            Dryers:               
                Flake drum dryers 20   *   1 Jul 2012
                Generally (including dewatering dryers) 15   *   1 Jul 2012
            Flake breakers 10   *   1 Jul 2012
            Forming drums/machines 10   *   1 Jul 2012
            Fryers 12   *   1 Jul 2012
            Mixers 15   *   1 Jul 2012
            Pre-heaters 15   *   1 Jul 2012
            Shredders 10   *   1 Jul 2012
            Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10   *   1 Jul 2012
    Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15   *   1 Jul 2012
    Ingredient receiving and handling assets:               
        Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc):               
            Mild and stainless steel 15   *   1 Jul 2012
            Others (including plastic and fibreglass) 8   *   1 Jul 2012
        Potato storage assets:               
            Air handling system assets used in potato storage structures:               
                Aeration pipes 25   *   1 Jul 2012
                Control systems 15   *   1 Jul 2012
                Fans 15   *   1 Jul 2012
                Humidification assets (humidifiers etc) 10   *   1 Jul 2012
                Refrigeration assets (refrigeration units etc) 12   *   1 Jul 2012
            Potato pilers (bin pilers) 20   *   1 Jul 2012
        Silos (flour) 25   *   1 Jul 2012
        Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12   *   1 Jul 2012
        Trolleys (for cooked rice etc) 5   *   1 Jul 2012
    Packaging and quality control assets:               
        Accumulators 12   *   1 Jul 2012
        Adhesive applicators 7   *   1 Jul 2012
        Cartoners (including inner and outer cartoning machines) 15   *   1 Jul 2012
        Case erecting, packing and closing machines (including casepackers) 15   *   1 Jul 2012
        Case sealing machines 10   *   1 Jul 2012
        Checkweighers 10   *   1 Jul 2012
        Coding machines (including laser coding machines) 8   *   1 Jul 2012
        Flow wrappers 10   *   1 Jul 2012
        Form fill and seal assets (including bagging units and multihead weighers) 15   *   1 Jul 2012
        Heat shrink tunnels 10   *   1 Jul 2012
        Metal detectors 10   *   1 Jul 2012
        Palletisers 12   *   1 Jul 2012
        Palletising robots 10   *   1 Jul 2012
        Pallet wrappers 12   *   1 Jul 2012
        Product loaders and stackers 15   *   1 Jul 2012
        Tray denesters 15   *   1 Jul 2012
        Tray sealers 15   *   1 Jul 2012
        Weighbridges 20   *   1 Jul 2012
        X-ray detectors 10   *   1 Jul 2012
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
Tea processing assets:               
    Bins (including receiving and refrigerated) 15   *   1 Jul 2012
    Bin tippers 20   *   1 Jul 2012
    Classifiers and shredders 20   *   1 Jul 2012
    Dryers (including primary, secondary and final) 20   *   1 Jul 2012
    Fermenters (oxidizers) 20   *   1 Jul 2012
    Fibre extractors 20   *   1 Jul 2012
    Laboratory assets:               
        Generally 15   *   1 Jul 2012
        Laboratory analysers 10   *   1 Jul 2012
    Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15   *   1 Jul 2012
    Packaging assets:               
        Bagging machines (including flow wrappers and roll wrapping machines) 15   *   1 Jul 2012
        Packaging machines:               
            Form fill and seal packaging machines 15   *   1 Jul 2012
            Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15   *   1 Jul 2012
            Vacuum brick pack packaging machines 15   *   1 Jul 2012
        Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15   *   1 Jul 2012
    Pre dryers 20   *   1 Jul 2012
    Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20   *   1 Jul 2012
    Rotovanes 20   *   1 Jul 2012
    Support assets:               
        Air compression assets (including air dryers, air receivers and compressors) 12   *   1 Jul 2012
        Blowers and fans 15   *   1 Jul 2012
        Boilers 20   *   1 Jul 2012
        Bulka bags 5   *   1 Jul 2012
        Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10   *   1 Jul 2012
        Switchboards 20   *   1 Jul 2012
    Vibratory screens 20   *   1 Jul 2012
    Withering troughs (incorporating controls and sensors) 25   *   1 Jul 2012
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)               
Ice manufacturing assets (excluding dry ice manufacturing assets):               
    Ammonia tank liquid receivers 20   *   1 Jul 2016
    Compressors 12   *   1 Jul 2016
    Condensers and cooling towers 10   *   1 Jul 2016
    Ice cabinets:               
        Display merchandisers 5   *   1 Jul 2016
        Hydraulic lift trailers 10   *   1 Jul 2016
        Mobile ice boxes 7   *   1 Jul 2016
    Ice makers 25   *   1 Jul 2016
    Support assets:               
        Augers 20   *   1 Jul 2016
        Bagging assets (including air compressors, baggers, sealers etc) 8   *   1 Jul 2016
        Block pressers 10   *   1 Jul 2016
        Conveyors (including elevators, conveyors and belts) 10   *   1 Jul 2016
        Ice rake assemblies 8   *   1 Jul 2016
        Ice storage bins, feed bins and rake bins 20   *   1 Jul 2016
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 (CIP) assets (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
        Kegs (stainless steel) 15   *   1 Jul 2013
        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 C O2 storage 20   *   1 Jul 2008
    Trub 25   *   1 Jul 2008
    Yeast storage 25   *   1 Jul 2008
Spirit manufacturing
(12130)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Distillery plant (brandy etc) 13 ⅓      1 Jan 2001
Wine and other alcoholic beverage manufacturing
(12140)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Barrel assets:               
    Barrel racks 20   *   1 Jul 2008
    Barrel washers 7   *   1 Jul 2008
    Oak barrels 4   *   1 Jul 2008
Grape handling assets:               
    Conveyors and elevators 15   *   1 Jul 2008
    Crushers/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 and 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, condensors, 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
Textile, leather, clothing and footwear manufacturing
(13110 to 13520)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Boot and shoe-making machinery:               
    Machinery and general plant 13 ⅓      1 Jan 2001
    Moulds for plastic heels 3      1 Jan 2001
    Vulcanising moulds 5      1 Jan 2001
Clothing and millinery manufacturing plant:               
    General plant 20      1 Jan 2001
    Hat manufacturing plant and machinery 13 ⅓      1 Jan 2001
    Sewing machines 10      1 Jan 2001
Cotton manufacturers' machinery:               
    Conveyors 10      1 Jan 2001
    Engines, gas 20      1 Jan 2001
    Gas producer plant 13 ⅓      1 Jan 2001
    Gins 10      1 Jan 2001
Flock manufacturing plant:               
    Carding machines 13 ⅓      1 Jan 2001
    General plant 20      1 Jan 2001
Knitting machines 13 ⅓      1 Jan 2001
Rope and twine manufacturers' plant 20      1 Jan 2001
Tanners' plant:               
    General plant 20      1 Jan 2001
    Modern plant used in 'wet' process 13 ⅓      1 Jan 2001
Weaving machinery (silk and cotton) 13 ⅓      1 Jan 2001
Wool dumping machinery 13 ⅓      1 Jan 2001
Wool scouring machinery 16 ⅔      1 Jan 2001
Woollen manufacturers' machinery 16 ⅔      1 Jan 2001
Log sawmilling and timber dressing
(14110 to 14130)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Saw milling equipment:          
    Dry or planner mill plant:               
        Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10   *   1 Jan 2001
        Stackers 15   *   1 Jan 2001
        Tray sorters 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
Glue mixing assets 25   *   1 Jan 2005
Heating unit assets 20   *   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 Table A 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 Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment)               
Magnetic separators 25   *   1 Jan 2005
Mat forming and weighing assets (including pendistor) 20   *   1 Jan 2005
Materials handling assets (including belt, chain and screw conveyors) 20   *   1 Jan 2005
Packaging assets 20   *   1 Jan 2005
Presses (including pre-press, hot and cold presses) 25   *   1 Jan 2005
Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15   *   1 Jan 2005
Refiner assets 20   *   1 Jan 2005
Sanding and finishing assets 25   *   1 Jan 2005
Trimming and sawing assets 25   *   1 Jan 2005
Ventilation and dust extraction assets 15   *   1 Jan 2005
Woodchip screening and washing assets 15   *   1 Jan 2005
Other wood product manufacturing
(14910 to 14990)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Clothes peg manufacturing plant (wood) 13 ⅓      1 Jan 2001
Case-making plant 13 ⅓      1 Jan 2001
Cork manufacturers' plant 10      1 Jan 2001
Frame (picture) manufacturing plant 13 ⅓      1 Jan 2001
Joinery plant 13 ⅓      1 Jan 2001
Moulding machinery (wood) 13 ⅓      1 Jan 2001
Wood working plant 13 ⅓      1 Jan 2001
Pulp, paper and converted paper product manufacturing
(15100, 15210, 15220 and 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)               
        Sensors:          
            Specialised 8   *   1 Jan 2002
            Standard 15   *   1 Jan 2002
    Paper machine assets:               
        Dry end assets (including calenders, coaters and reelers) 15   *   1 Jan 2002
        Dryers (including MG cylinder and yankee cylinder) 25   *   1 Jan 2002
        Size press 15   *   1 Jan 2002
        Wet end assets (including forming section, head box and press section) 10   *   1 Jan 2002
    Pulp process assets:          
        Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20   *   1 Jan 2002
        Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15   *   1 Jan 2002
    Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15   *   1 Jan 2002
    Tanks 20   *   1 Jan 2002
    Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10   *   1 Jan 2002
Paper stationery manufacturing
(15230)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Stationers' manufacturing plant 13 ⅓      1 Jan 2001
Sanitary paper product manufacturing
(15240)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Finishing and converted paper product manufacturing assets:               
    Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15   *   1 Jul 2013
    Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10   *   1 Jul 2013
Hygienic paper product manufacturing assets:               
    Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13   *   1 Jul 2013
    Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13   *   1 Jul 2013
Packaging assets:               
    Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10   *   1 Jul 2013
    Coding and labelling machines 10   *   1 Jul 2013
    Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10   *   1 Jul 2013
    Stackers and baggers 10   *   1 Jul 2013
    Wrapping machines (including shrink and stretch wrappers) 10   *   1 Jul 2013
Support assets:               
    Air compressors and air dryers 15   *   1 Jul 2013
    Control system and monitoring assets (including programmable logic controllers, variable speed drives, instruments and sensors) 10   *   1 Jul 2013
    Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15   *   1 Jul 2013
    Laboratory assets (including quality control and material testing assets) 10   *   1 Jul 2013
    Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15   *   1 Jul 2013
    Metal detectors 10   *   1 Jul 2013
    Storage assets (including bins and trolleys) 10   *   1 Jul 2013
Printing
(16110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
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
        Sleeve mounting machines 10   *   1 Jul 2006
        Sleeves 2   *   1 Jul 2006
    Printing assets:               
        Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets)               
        Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½   *   1 Jul 2006
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-based retailing (42110 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
    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
Offset lithography printing presses used in commercial printing generally:               
    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 2006
        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
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 pits 10   *   1 Jul 2002
    Assets used in other processes:               
        Air compressors 30   *   1 Jul 2002
        Catalyst regenerators 20   *   1 Jul 2002
        Chemical injection systems 5   *   1 Jul 2002
        Coke drums 20   *   1 Jul 2002
        Distillation columns 30   *   1 Jul 2002
        Drums:               
            Generally 20   *   1 Jul 2002
            Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15   *   1 Jul 2002
        Electric desalters 25   *   1 Jul 2002
        Expansion turbines 25   *   1 Jul 2002
        Fans/blowers 30   *   1 Jul 2002
        Filters/coalescers:               
            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 stacks 25   *   1 Jul 2002
        Flare tips 5   *   1 Jul 2002
        Fractionating columns 30   *   1 Jul 2002
        Furnaces:               
            Generally 25   *   1 Jul 2002
            Used in continuous coking, delayed coking or visbreaking 20   *   1 Jul 2002
        Gas absorbers:               
            Generally 25   *   1 Jul 2002
            Used in amine treating or potassium carbonate treating 20   *   1 Jul 2002
        Gas adsorbers 25   *   1 Jul 2002
        Heat exchangers:               
            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 ejectors 20   *   1 Jul 2002
        Liquid extraction columns:               
            Generally 25   *   1 Jul 2002
            Used in amine treating 20   *   1 Jul 2002
        Piping 30   *   1 Jul 2002
        Process gas compressors 30   *   1 Jul 2002
        Pumps:               
            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
        Reactors 25   *   1 Jul 2002
        Rotary filters 20   *   1 Jul 2002
        Scrubbers 25   *   1 Jul 2002
        Side stream strippers 25   *   1 Jul 2002
        Storage tanks:               
            Generally 25   *   1 Jul 2002
            Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20   *   1 Jul 2002
        Strippers:               
            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
Industrial gas manufacturing
(18110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Industrial gas - general manufacturing assets:               
    Air and gas cooling and heating assets:               
        Heat exchangers 15   *   1 Jul 2011
        Moisture condensers 20   *   1 Jul 2011
        Quench drums 20   *   1 Jul 2011
        Refrigeration units 20   *   1 Jul 2011
    Air and gas purification assets:               
        Adsorption systems 25   *   1 Jul 2011
        Gas scrubbers 20   *   1 Jul 2011
        Reactors 25   *   1 Jul 2011
    Compressors 25   *   1 Jul 2011
    Gas buffer and surge tanks 25   *   1 Jul 2011
    Silencers/mufflers 20   *   1 Jul 2011
Industrial gas - manufacturing assets for specific gases:               
    Acetylene manufacturing assets (carbide process):               
        Acetylene compressors 25   *   1 Jul 2011
        Acetylene generators (incorporating hoppers) 30   *   1 Jul 2011
        Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20   *   1 Jul 2011
        Calcium hydroxide settling ponds and tanks 20   *   1 Jul 2011
        Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12   *   1 Jul 2011
        Dust collection systems 20   *   1 Jul 2011
        Flashback arrestors 10   *   1 Jul 2011
    Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)               
    Argon, nitrogen and oxygen manufacturing assets (cryogenic process):               
        Air filtering units for process air (incorporating housing and filters) 20   *   1 Jul 2011
        Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30   *   1 Jul 2011
        Evaporative coolers (nitrogen cooled) and spray coolers 20   *   1 Jul 2011
        Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30   *   1 Jul 2011
        Turbine expansion engines 25   *   1 Jul 2011
    Carbon dioxide (CO2) manufacturing assets:               
        Amine based absorption/desorption systems 20   *   1 Jul 2011
        Liquefaction assets (including condensers, condensate receivers and separators) 25   *   1 Jul 2011
    Dry ice manufacturing assets:               
        Dry ice cutting machines 10   *   1 Jul 2011
        Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10   *   1 Jul 2011
        Dry ice presses 20   *   1 Jul 2011
        Dry ice shipping boxes 10   *   1 Jul 2011
        Extraction fans for waste CO2 10   *   1 Jul 2011
        Pelletisers 15   *   1 Jul 2011
    Helium manufacturing assets:               
        Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30   *   1 Jul 2011
        Turbine expansion engines 25   *   1 Jul 2011
    Hydrogen manufacturing assets:               
        Gasifiers and steam reformer furnaces 25   *   1 Jul 2011
Industrial gas distribution assets:               
    Compressor assets:               
        Air receivers 20   *   1 Jul 2011
        Compressors (including those for helium gas, industrial air and medical air) 15   *   1 Jul 2011
    Cylinder filling assets:               
        Cylinder filling station assets:               
            High pressure hoses 10   *   1 Jul 2011
            Manifolds and piping (incorporating flashback arrestors):               
                Acetylene gas 10   *   1 Jul 2011
                Other gases 20   *   1 Jul 2011
            Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20   *   1 Jul 2011
        Cylinder frames (incorporating manifolds and piping) 15   *   1 Jul 2011
        Cylinders:               
            Gas cylinders 30   *   1 Jul 2011
            Liquid gas cylinders:               
                Flasks 7   *   1 Jul 2011
                Other liquid gas cylinders 15   *   1 Jul 2011
        Cylinder valves 10   *   1 Jul 2011
    Cylinder handling assets:               
        Baskets, crates, and pallets 12   *   1 Jul 2011
        Tippers and trolleys 10   *   1 Jul 2011
    Cylinder preparation assets:               
        Boilers 10   *   1 Jul 2011
        Cylinder brushing machines 10   *   1 Jul 2011
        Cylinder drying cabinets (incorporating heaters and fans) 15   *   1 Jul 2011
        Cylinder inspection lights 10   *   1 Jul 2011
        Cylinder spray booths 15   *   1 Jul 2011
        Cylinder stamping machines 10   *   1 Jul 2011
        Cylinder testing machines 10   *   1 Jul 2011
        Cylinder valving machines (incorporating safety enclosures) 15   *   1 Jul 2011
    Tank truck assets:               
        Gas storage tanks 20   *   1 Jul 2011
        Hoses 5   *   1 Jul 2011
        Metering systems 7   *   1 Jul 2011
        Pipes and valves 10   *   1 Jul 2011
        Pumps 10   *   1 Jul 2011
    Tanker filling station assets:               
        Breakaway couplings 12   *   1 Jul 2011
        Framework, manifolds and piping 20   *   1 Jul 2011
        Tanker filling hoses 10   *   1 Jul 2011
        Weighbridges 20   *   1 Jul 2011
    Vapourisers 20   *   1 Jul 2011
Support and other assets:               
    Air drying systems for industrial and instrument air 15   *   1 Jul 2011
    Control system assets:               
        Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10   *   1 Jul 2011
        System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10   *   1 Jul 2011
    Cooling towers:               
        Field erected 20   *   1 Jul 2011
        Packaged 15   *   1 Jul 2011
    Customer installations assets:               
        Adsorption based nitrogen and oxygen generation systems (skid type) assets:               
            Membrane systems 10   *   1 Jul 2011
            Pressure swing adsorption (PSA) systems 12   *   1 Jul 2011
            Vacuum swing adsorption (VSA) systems 15   *   1 Jul 2011
        Blowers and compressors 15   *   1 Jul 2011
        Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15   *   1 Jul 2011
        Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4   *   1 Jul 2011
    Gas analysis assets:               
        Chromatographs 15   *   1 Jul 2011
        Other analysers 10   *   1 Jul 2011
    Gas storage assets:               
        Liquid CO2 storage assets:               
            Tanks 30   *   1 Jul 2011
            Tank refrigeration units 10   *   1 Jul 2011
        Vacuum insulated tanks 30   *   1 Jul 2011
    Piping assets:               
        Flow meters 10   *   1 Jul 2011
        Pipes:               
            Carbon steel 20   *   1 Jul 2011
            Stainless steel 30   *   1 Jul 2011
        Pipelines 30   *   1 Jul 2011
        Valves 10   *   1 Jul 2011
    Platform scales 20   *   1 Jul 2011
    Pumps:               
        Cryogenic pumps 15   *   1 Jul 2011
        Liquid CO2 pumps 15   *   1 Jul 2011
        Other pumps 15   *   1 Jul 2011
    Safety assets:               
        Fire control and alarm assets (see Table B)               
        Gas leakage monitors:               
            Fixed 10   *   1 Jul 2011
            Portable 4   *   1 Jul 2011
Basic chemical and chemical product manufacturing
(18120, 18130 and 18310)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Ammonia manufacturing assets:               
    Air and gas reforming and separation assets:               
        Adsorption systems (including pressure and thermal swing) 25   *   1 Jul 2013
        Carbon dioxide absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20   *   1 Jul 2013
        Cryogenic separation process assets:               
            Air cooling and drying assets (excluding adsorption systems shown above) 20   *   1 Jul 2013
            Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30   *   1 Jul 2013
        Desulphurisers 25   *   1 Jul 2013
        Methanators 25   *   1 Jul 2013
        Pre-heaters (for air and gas feedstock) 25   *   1 Jul 2013
        Pre-reformers 25   *   1 Jul 2013
        Primary reformers 20   *   1 Jul 2013
        Secondary reformers 25   *   1 Jul 2013
        Shift converters (high and low temperature) 25   *   1 Jul 2013
    Compressor assets:               
            Air filtering units (incorporating filters and housing filters) 25   *   1 Jul 2013
            Blowers and compressors (incorporating drives) 25   *   1 Jul 2013
    Conversion and liquefaction assets:               
        Ammonia converters 25   *   1 Jul 2013
        Chillers, condensers, flash drums, receivers and separators 25   *   1 Jul 2013
        Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25   *   1 Jul 2013
    Distribution, handling and storage assets:               
        Ammonia bullet tanks (including storage and surge tanks) 30   *   1 Jul 2013
        Ammonia deluge and vapour suppression systems 30   *   1 Jul 2013
        Ammonia pipelines (incorporating fittings and valves) 30   *   1 Jul 2013
        Ammonia pumps 15   *   1 Jul 2013
        Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20   *   1 Jul 2013
        Ammonia storage tanks 30   *   1 Jul 2013
        Ammonia vapour scrubber systems 25   *   1 Jul 2013
        ISOtainers and portable tanks 15   *   1 Jul 2013
        Loading arm systems - marine 25   *   1 Jul 2013
        Rail and road tank filling assets:               
            Breakaway couplings 10   *   1 Jul 2013
            Filling hoses 10   *   1 Jul 2013
            Loading arm systems 10   *   1 Jul 2013
    Gas pipelines (incorporating fittings and valves) 30   *   1 Jul 2013
    Heat exchangers:               
        Process gas 20   *   1 Jul 2013
        Waste heat boilers 20   *   1 Jul 2013
    Support assets:               
        Air compression assets (for industrial air and instrument air):               
            Air compressors (incorporating air drying and filtering assets) 15   *   1 Jul 2013
            Air receivers 20   *   1 Jul 2013
        Blowers and fans (generally) 20   *   1 Jul 2013
        Boiler assets:               
            Boilers 25   *   1 Jul 2013
            De-aerators 25   *   1 Jul 2013
            Economisers 25   *   1 Jul 2013
            Steam drums 25   *   1 Jul 2013
        Chemical storage tanks:               
            Polyethylene 12   *   1 Jul 2013
            Other 20   *   1 Jul 2013
        Control system assets:               
            Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10   *   1 Jul 2013
            System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10   *   1 Jul 2013
        Cooling towers 20   *   1 Jul 2013
        Electricity supply assets:               
            Emergency supply assets - see Table B Power supply assets, emergency or standby               
            Steam turbine generators 25   *   1 Jul 2013
            Other electricity supply assets - see Table A Electricity supply (26110 to 26400)               
        Emission control assets:               
            Flare tips 10   *   1 Jul 2013
            Silencers 20   *   1 Jul 2013
            Stacks (exhaust, vent and flare) 20   *   1 Jul 2013
        Fire control and alarm systems:               
            Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30   *   1 Jul 2013
            Other fire control and alarm assets - see Table B Fire control and alarm assets               
        Gas detectors:               
            Fixed 10   *   1 Jul 2013
            Portable 4   *   1 Jul 2013
        Heat exchangers (not specified elsewhere) 20   *   1 Jul 2013
        Laboratory assets:               
            Analysers 10   *   1 Jul 2013
            Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10   *   1 Jul 2013
        Overhead cranes 25   *   1 Jul 2013
        Piping assets:               
            Flow meters 10   *   1 Jul 2013
            Pipes and fittings 25   *   1 Jul 2013
            Valves 10   *   1 Jul 2013
        Pumps:               
            Boiler feedwater and cooling water pumps 20   *   1 Jul 2013
            Dosing pumps 5   *   1 Jul 2013
            Other pumps (not specified elsewhere) 15   *   1 Jul 2013
        Safety showers and eye wash stations 20   *   1 Jul 2013
        Water storage and treatment assets:               
            Clarifiers and settling tanks 20   *   1 Jul 2013
            Dam and pond liners 20   *   1 Jul 2013
            Dams and effluent ponds 40   *   1 Jul 2013
            Ion exchange systems 20   *   1 Jul 2013
            Reverse osmosis systems 15   *   1 Jul 2013
            Water storage tanks:               
                Polyethylene 15   *   1 Jul 2013
                Other 25   *   1 Jul 2013
        Weighbridges 20   *   1 Jul 2013
Ammonium nitrate manufacturing assets:               
    Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets               
    Ammonium nitrate prill manufacturing assets:               
        Coating, cooling, drying and screening assets:               
            Bulk flow coolers 20   *   1 Jul 2013
            Chilling systems (incorporating chillers, ducting and piping) 20   *   1 Jul 2013
            Coating product tanks 25   *   1 Jul 2013
            Fluid bed coolers 20   *   1 Jul 2013
            Rotary drum machines (including coaters, coolers, driers and granulators) 20   *   1 Jul 2013
            Screeners 20   *   1 Jul 2013
        Distribution, handling and storage assets:               
            Bagging machines 15   *   1 Jul 2013
            Conveyor belt weighers 15   *   1 Jul 2013
            Conveyors and elevators 15   *   1 Jul 2013
            Load out bins/silos 25   *   1 Jul 2013
            Reclaim hoppers 20   *   1 Jul 2013
            Scales 15   *   1 Jul 2013
        Prill tower blowers and fans 20   *   1 Jul 2013
        Prill towers (incorporating head tanks and lifts) 25   *   1 Jul 2013
        Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20   *   1 Jul 2013
    Ammonia nitrate solution manufacturing assets:               
        Evaporation assets:               
            Condensate tanks, flash drums and separators 20   *   1 Jul 2013
            Evaporators 20   *   1 Jul 2013
        Neutralisers 25   *   1 Jul 2013
        Pipe reactors (titanium) 3   *   1 Jul 2013
        Remelt and solution storage tanks (incorporating heating coils and stirrers) 25   *   1 Jul 2013
        Solution filters 20   *   1 Jul 2013
        Solution pumps 15   *   1 Jul 2013
    Nitric acid manufacturing assets:               
        Ammonia liquid filtering vessels (incorporating filters) 25   *   1 Jul 2013
        Ammonia vapour filtering vessels (incorporating filters) 20   *   1 Jul 2013
        Ammonia/air mixers 20   *   1 Jul 2013
        Compressor assets:               
            Air filtering units (incorporating housing and filters) 25   *   1 Jul 2013
            Compressors (incorporating drives) 25   *   1 Jul 2013
            Tail gas expanders 25   *   1 Jul 2013
        Conversion and absorption assets:               
            Absorber columns (including bleachers) 25   *   1 Jul 2013
            Catalyst filters 25   *   1 Jul 2013
            Converters 25   *   1 Jul 2013
            Cooler condensers:               
                Zirconium 25   *   1 Jul 2013
                Other 10   *   1 Jul 2013
            Nitric acid heaters:               
                Zirconium 20   *   1 Jul 2013
                Other 10   *   1 Jul 2013
            Nitric acid pumps 15   *   1 Jul 2013
            Nitrous oxide (NOx) abaters 25   *   1 Jul 2013
            Weak acid tanks 30   *   1 Jul 2013
        Heat exchangers:               
            Air coolers and heaters 25   *   1 Jul 2013
            Ammonia vapourisers 20   *   1 Jul 2013
            Gas coolers and heaters 20   *   1 Jul 2013
            Superheaters 15   *   1 Jul 2013
            Waste heat boilers 20   *   1 Jul 2013
        Nitric acid storage assets:               
            Scrubbers 20   *   1 Jul 2013
            Tanks 25   *   1 Jul 2013
    Support assets - see above in Ammonia manufacturing assets, support assets               
Chemical manufacturing plant (not listed elsewhere):               
    General plant 13 ⅓      1 Jan 2001
    Organic peroxides explosion (cell block) 20      1 Jan 2001
Ethanol manufacturing assets:               
    Cooking assets:               
        Filters and strainers 15   *   1 Jul 2012
        Flash tanks 20   *   1 Jul 2012
        Jet cookers 10   *   1 Jul 2012
        Liquefaction tanks (including cook tubes and slurry tanks) 20   *   1 Jul 2012
        Meal mixers 15   *   1 Jul 2012
    Distillation and purification assets:               
        Distillation columns 25   *   1 Jul 2012
        Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25   *   1 Jul 2012
        Reboilers 20   *   1 Jul 2012
        Side stream strippers 20   *   1 Jul 2012
    Feedstock handling and storage assets:               
        Grain assets:               
            Cleaning assets (including magnetic separators, screeners and sieves) 20   *   1 Jul 2012
            Conveyor belt weighers 15   *   1 Jul 2012
            Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15   *   1 Jul 2012
            Hoppers (including weigh hoppers) 25   *   1 Jul 2012
            Milling machines (including hammer and roller mills) 20   *   1 Jul 2012
            Silo aerators 15   *   1 Jul 2012
            Silos 30   *   1 Jul 2012
            Starch tanks 25   *   1 Jul 2012
        Molasses assets:               
            Dam covers 12   *   1 Jul 2012
            Dam liners 20   *   1 Jul 2012
            Dams 40   *   1 Jul 2012
            Pipelines (incorporating fittings and valves) 25   *   1 Jul 2012
            Receival station control systems 10   *   1 Jul 2012
            Receival troughs (incorporating protective cladding, rails and roofing) 40   *   1 Jul 2012
            Tanks 30   *   1 Jul 2012
    Fermentation assets:               
        Chillers 20   *   1 Jul 2012
        Fermentation tanks 30   *   1 Jul 2012
        Scrubbers 20   *   1 Jul 2012
        Yeast propagation vessels 20   *   1 Jul 2012
        Yeast recovery assets (molasses feedstock):               
            Centrifugal separators 20   *   1 Jul 2012
            Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20   *   1 Jul 2012
            Hoppers, mixing tanks and storage tanks 25   *   1 Jul 2012
    Stillage assets:               
        Distillers grain assets:               
            Centrifugal decanters 15   *   1 Jul 2012
            Conveyors 15   *   1 Jul 2012
            Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20   *   1 Jul 2012
            Evaporators 25   *   1 Jul 2012
            Mixers 15   *   1 Jul 2012
            Rotary drum dryers 20   *   1 Jul 2012
            Stillage and syrup tanks 25   *   1 Jul 2012
        Dunder and stillage assets (molasses feedstock):               
            Conveyors and hoppers for fertiliser additives 15   *   1 Jul 2012
            Dam covers 12   *   1 Jul 2012
            Dams 40   *   1 Jul 2012
            Pipelines (incorporating fittings and valves) 25   *   1 Jul 2012
            Tanks (including fertiliser additive mixing and buffer tanks) 20   *   1 Jul 2012
    Support and other assets:               
        Additive dosing systems (including pipes, pumps and tanks):               
            Plastic 5   *   1 Jul 2012
            Other 20   *   1 Jul 2012
        Air compression assets:               
            Air compressors 15   *   1 Jul 2012
            Air drying and filtering systems 12   *   1 Jul 2012
            Air receivers 20   *   1 Jul 2012
        Blowers and fans 20   *   1 Jul 2012
        Boilers 20   *   1 Jul 2012
        Control system assets:               
            Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10   *   1 Jul 2012
            System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10   *   1 Jul 2012
        Cooling towers 20   *   1 Jul 2012
        Dust collection systems (including baghouses, cyclones and other dust collection assets) 20   *   1 Jul 2012
        Heat exchangers (excluding column reboilers) 15   *   1 Jul 2012
        Laboratory assets:               
            Analysers 10   *   1 Jul 2012
            Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10   *   1 Jul 2012
        Piping assets:               
            Flow meters 10   *   1 Jul 2012
            Pipes 25   *   1 Jul 2012
            Valves 10   *   1 Jul 2012
        Pumps 15   *   1 Jul 2012
        Safety assets:               
            Fire control and alarm assets - see Table B               
            Gas detectors:               
                Fixed 10   *   1 Jul 2012
                Portable 4   *   1 Jul 2012
        Tanker filling assets:               
            Automated dispensing systems 10   *   1 Jul 2012
            Automatic tank gauges 10   *   1 Jul 2012
            Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15   *   1 Jul 2012
            Hoses 2   *   1 Jul 2012
            Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10   *   1 Jul 2012
            Meters and metering systems 7   *   1 Jul 2012
            Overfill protection systems 10   *   1 Jul 2012
        Tanks:               
            Chemical tanks (including clean in place tanks):               
                Plastic 15   *   1 Jul 2012
                Other 20   *   1 Jul 2012
            Ethanol and petroleum tanks:               
                Stainless steel 30   *   1 Jul 2012
                Other 25   *   1 Jul 2012
            Water tanks (including condensate collection tanks) 25   *   1 Jul 2012
        Vapour condensers 20   *   1 Jul 2012
        Waste water treatment assets:               
            Aerators 20   *   1 Jul 2012
            Biogas system assets (excluding effluent pond covers) 25   *   1 Jul 2012
            Digester/aeration tanks 25   *   1 Jul 2012
            Effluent channels and ponds 40   *   1 Jul 2012
            Pond covers 12   *   1 Jul 2012
            Pond liners 20   *   1 Jul 2012
        Water filtration assets (including ion exchange assets and reverse osmosis assets) 15   *   1 Jul 2012
        Weighbridges 20   *   1 Jul 2012
Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 20      1 Jan 2001
Salt manufacturing and refining plant 10      1 Jan 2001
Sulphuric acid plant:               
    Acid chambers (irrespective of raw material used) 20      1 Jan 2001
    Plant:               
        Where pyrites used in manufacture of the acid 10      1 Jan 2001
        Where natural sulphur (brimstone) so used 13 ⅓      1 Jan 2001
Human pharmaceutical and medicinal product manufacturing
(18410)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Laboratory assets:
    Bench top autoclaves 5   *   1 Jan 2004
    Incubators 6   *   1 Jan 2004
    Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5   *   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
Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100)               
Services:               
    Air filtration systems 10   *   1 Jan 2004
    Water purification plant 10   *   1 Jan 2004
Cleaning compound and toiletry preparation manufacturing
(18510 to 18520)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Boot and shoe polish manufacturing plant 13 ⅓      1 Jan 2001
Other basic chemical product manufacturing
(18910 to 18990)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Eucalyptus oil plant:               
    Stills (coolers) 40      1 Jan 2001
    Tanks 40      1 Jan 2001
Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 13 ⅓      1 Jan 2001
Polymer film and sheet packaging material manufacturing
(19110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Extrusion assets:               
    Extruder dies 15   *   1 Jul 2014
    Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20   *   1 Jul 2014
    Heat exchangers 15   *   1 Jul 2014
Laminating machines 20   *   1 Jul 2014
Packaging assets:               
    Labelling machines 7   *   1 Jul 2014
    Palletisers 12   *   1 Jul 2014
    Wrapping machines (including shrink and stretch wrappers) 10   *   1 Jul 2014
Pouch and bag making machines 10   *   1 Jul 2014
Printing assets - see Table A Printing (16110)               
Racking machines 25   *   1 Jul 2014
Recycling machines 10   *   1 Jul 2014
Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15   *   1 Jul 2014
Slitting machines and perforation units 15   *   1 Jul 2014
Support assets:               
    Air compressors and receivers 15   *   1 Jul 2014
    Boilers 20   *   1 Jul 2014
    Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10   *   1 Jul 2014
    Jib cranes 15   *   1 Jul 2014
    Laboratory assets:               
        Generally 15   *   1 Jul 2014
        Laboratory analysers 10   *   1 Jul 2014
    Silos 25   *   1 Jul 2014
Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10   *   1 Jul 2014
Rigid and semi-rigid polymer product manufacturing
(19120)
Agglomerators, shredders, granulators and grinders 10   *   1 Jul 2016
Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers)               
Annealing ovens 25   *   1 Jul 2016
Bagging and de-bagging machines 15   *   1 Jul 2016
Bandsaws 10   *   1 Jul 2016
Bending machines 10   *   1 Jul 2016
Bins 10   *   1 Jul 2016
Blow moulding machines 13   *   1 Jul 2016
Boilers - see Table B Boilers               
Chilled water plant (incorporating chiller, pipes, pumps etc) 12   *   1 Jul 2016
Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives)               
Conveyor systems (including framework) 15   *   1 Jul 2016
Cooling towers 15   *   1 Jul 2016
Die carts 15   *   1 Jul 2016
Driers (pellet or resin) 10   *   1 Jul 2016
Drop testers and strength testers 16   *   1 Jul 2016
Extruder dies:               
    Foamed polyethylene or extruded polystyrene extruder dies 10   *   1 Jul 2016
    Generally 12   *   1 Jul 2016
Extruders:               
    Foamed polyethylene or extruded polystyrene extruders 10   *   1 Jul 2016
    Generally 13   *   1 Jul 2016
Flange makers (pipes) and belling machines 10   *   1 Jul 2016
Forklifts - see Table B Forklifts               
Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10   *   1 Jul 2016
Heat exchangers 15   *   1 Jul 2016
Hydraulic power packs 12   *   1 Jul 2016
Hydraulic presses 10   *   1 Jul 2016
Injection moulding machines (incorporating hydraulic power packs but excluding moulds):               
    Expanded polystyrene and expanded polypropylene moulding machines 10   *   1 Jul 2016
    Generally 13   *   1 Jul 2016
Laboratory assets:               
    Generally 15   *   1 Jul 2016
    Laboratory analysers 10   *   1 Jul 2016
Lifting platforms (including scissor lifts) 15   *   1 Jul 2016
Moulds:               
    Expanded polystyrene and expanded polypropylene moulds 4   *   1 Jul 2016
    Generally 8   *   1 Jul 2016
Mould heaters, die heaters and coolers 10   *   1 Jul 2016
Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5   *   1 Jul 2016
Overhead gantry cranes - see Table B Cranes (gantry and overhead)               
Palletisers - see Table B Packaging assets, palletisers and depalletisers               
Pipe cutters 10   *   1 Jul 2016
Pipe winders 12   *   1 Jul 2016
Pits 15   *   1 Jul 2016
Plastic welders 9   *   1 Jul 2016
Polystyrene pre-expanders 10   *   1 Jul 2016
Pullers/haul-offs/haul-throughs/Caterpillar pullers 10   *   1 Jul 2016
Pumps (including hydraulic, water and vacuum) 8   *   1 Jul 2016
Punch machines 5   *   1 Jul 2016
Racking 20   *   1 Jul 2016
Rainwater collection systems (incorporating pipes, tanks, and pumps) 15   *   1 Jul 2016
Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15   *   1 Jul 2016
Robot control pendants 5   *   1 Jul 2016
Robots - see Table B Robots (industrial)               
Safety fencing 15   *   1 Jul 2016
Screen changers 12   *   1 Jul 2016
Silos:               
    Bag silos for expanded polystyrene beads 10   *   1 Jul 2016
    Generally - see Table B Silos               
Splitting/skiving machines 9   *   1 Jul 2016
Transformers 20   *   1 Jul 2016
Trimming machines 12   *   1 Jul 2016
Water baths/tanks, spray tanks, vacuum cooling 15   *   1 Jul 2016
Water tanks 15   *   1 Jul 2016
Polymer product and rubber product manufacturing
(19130 to 19200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Gelatine and glue manufacturing plant 13 ⅓      1 Jan 2001
Rubber manufacturers' plant:               
    Moulds 5      1 Jan 2001
    Process plant 13 ⅓      1 Jan 2001
Paint and coatings manufacturing
(19160)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Ink factory plant 20      1 Jan 2001
Paint and coatings manufacturing assets:               
    Air compressors 10   *   1 Jul 2013
    Bead mills 20   *   1 Jul 2013
    Bulk storage tanks 25   *   1 Jul 2013
    Control system assets 10   *   1 Jul 2013
    Disperser and mixer motors 15   *   1 Jul 2013
    Dispersers 20   *   1 Jul 2013
    Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20   *   1 Jul 2013
    Filling and packing assets:               
        Conveyors 15   *   1 Jul 2013
        Denesters 10   *   1 Jul 2013
        Filling machines 15   *   1 Jul 2013
        Filtration assets 15   *   1 Jul 2013
        Labellers (including laser coders and label applicators) 7   *   1 Jul 2013
        Printers 7   *   1 Jul 2013
        Robotic palletisers 10   *   1 Jul 2013
        Wrappers 10   *   1 Jul 2013
    Gantry cranes 25   *   1 Jul 2013
    Hoists 10   *   1 Jul 2013
    Mixers 20   *   1 Jul 2013
    Paint tinting and colour blending machines (manual and automatic) 7   *   1 Jul 2014
    Piping assets:               
        Manifolds 20   *   1 Jul 2013
        Meters 10   *   1 Jul 2013
        Piping 25   *   1 Jul 2013
    Pumps 10   *   1 Jul 2013
    Racking:               
        External 15   *   1 Jul 2013
        Internal 20   *   1 Jul 2013
    Scales 10   *   1 Jul 2013
    Spray booths 15   *   1 Jul 2013
    Testing assets:               
        Air conditioning assets (including room units and split systems) 8   *   1 Jul 2013
        Gloss meters 10   *   1 Jul 2013
        Ovens 15   *   1 Jul 2013
        Spectrometers 10   *   1 Jul 2013
        Viscometers 10   *   1 Jul 2013
    Vacuum lifters 10   *   1 Jul 2013
Glass and glass product manufacturing
(20100)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Container glass and flat (float) glass manufacturing assets:               
    Ancillary assets:               
        Blowers and fans 25   *   1 Jul 2008
        Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25   *   1 Jul 2008
        Ducting, pipes and piping 40   *   1 Jul 2008
        Steelwork structures (including gantries, platforms and walkways) 40   *   1 Jul 2008
        Vacuum pumps:               
            Liquid ring pumps 10   *   1 Jul 2008
            Oil sealed pumps 20   *   1 Jul 2008
    Annealing lehrs 25   *   1 Jul 2008
    Batch house assets:               
        Cullet handling and return assets:               
            Cullet crushers 25   *   1 Jul 2008
            Scraping conveyor systems:               
                Container glass 12   *   1 Jul 2008
                Flat glass 25   *   1 Jul 2008
        Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25   *   1 Jul 2008
        Silos 40   *   1 Jul 2008
    Coating assets (cold and hot end) 12   *   1 Jul 2008
    Control systems (excluding personal computers) 10   *   1 Jul 2008
    Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25   *   1 Jul 2008
    Float baths 25   *   1 Jul 2008
    Forehearths 12   *   1 Jul 2008
    Forming machines (incorporating shearing and distribution systems) 12   *   1 Jul 2008
    Glass furnace assets:               
        Batch chargers 12   *   1 Jul 2008
        Exhaust stacks:               
            Brick lined 40   *   1 Jul 2008
            Steel 12   *   1 Jul 2008
        Furnace support assets (including bubbler systems and electro boost systems) 12   *   1 Jul 2008
        Furnace tanks 12   *   1 Jul 2008
        Regenerators and recuperators 12   *   1 Jul 2008
    Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12   *   1 Jul 2008
    Inspection assets 10   *   1 Jul 2008
    Lehr stackers 12   *   1 Jul 2008
    Moulds 2   *   1 Jul 2008
Glass product manufacturing assets:               
    Automotive glass product manufacturing assets:               
        CNC controlled edgers and grinders 15   *   1 Jul 2009
        CNC controlled scorers and cutters 15   *   1 Jul 2009
        Inspection assets:               
            Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15   *   1 Jul 2009
            Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10   *   1 Jul 2009
        Post-processing assets used in automotive laminated glass production and toughened glass production processes:               
            Automated back window soldering units 10   *   1 Jul 2009
            Others including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling 15   *   1 Jul 2009
    CNC machines 7   *   1 Jul 2009
    Control systems (excluding personal computers) 10   *   1 Jul 2009
    Cutting tables:               
        Automated cutting and break-out tables 10   *   1 Jul 2009
        Laminated glass cutting tables 10   *   1 Jul 2009
        Manual cutting tables (including air float tables) 15   *   1 Jul 2009
    Digital printing assets:               
        Digital printers 5   *   1 Jul 2009
        Dryers 12 ½   *   1 Jul 2009
    Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15   *   1 Jul 2009
    Drilling and/or milling machines (including horizontal and vertical drilling machines) 10   *   1 Jul 2009
    Edgers:               
        Arrissing machines 8   *   1 Jul 2009
        Horizontal double edgers 10   *   1 Jul 2009
        Straight line edgers and bevellers 7   *   1 Jul 2009
    Glass handling and storage assets:               
        Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10   *   1 Jul 2009
        Bulk glass handling assets:               
            Straddle carriers 10   *   1 Jul 2009
            Vertical glass handlers (sideloaders, tuning forks) 17   *   1 Jul 2009
        Cranes (gantry and overhead) 25   *   1 Jul 2014
        Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20   *   1 Jul 2009
        Steel grabs 12   *   1 Jul 2009
        Trolleys 7   *   1 Jul 2009
        Vacuum lifters and scissor grabs 8   *   1 Jul 2009
        Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), elevating work platforms (EWPs)               
    Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15   *   1 Jul 2009
    Glass toughening (tempering) assets:               
        Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20   *   1 Jul 2009
        Heat soaking ovens 20   *   1 Jul 2009
    Glass washing machines 10   *   1 Jul 2009
    Plastic film applicators (spotstick machines) 8   *   1 Jul 2009
    Screen printing assets - see Table A Printing (16110)               
    Support assets:               
        Air compressors 20   *   1 Jul 2014
        Boilers 20   *   1 Jul 2014
    Waterjet cutting machines 10   *   1 Jul 2009
Non-metallic mineral product manufacturing
(20210 to 20900)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Monumental masons' plant 13 ⅓      1 Jan 2001
Slate works plant 20      1 Jan 2001
Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category
Ceramic product manufacturing
(20210 to 20290)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Clay brick and paver manufacturing assets:               
    Box feeders 20   *   1 Jul 2011
    Control systems 10   *   1 Jul 2011
    Conveyors 20   *   1 Jul 2011
    Cutters 15   *   1 Jul 2011
    De-hackers (excluding robots) 20   *   1 Jul 2011
    Dryers 25   *   1 Jul 2011
    Extruders 15   *   1 Jul 2011
    Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10   *   1 Jul 2011
    Kiln/dryer/transfer car track work 12   *   1 Jul 2011
    Kiln/dryer cars 10   *   1 Jul 2011
    Kilns 20   *   1 Jul 2011
    Robots 10   *   1 Jul 2011
    Setting assets (excluding robots) 20   *   1 Jul 2011
    Transfer cars 15   *   1 Jul 2011
    Wrapping and strapping machines 10   *   1 Jul 2011
Pottery plant 20      1 Jan 2001
Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓      1 Jan 2001
Cement manufacturing
(20310)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Cooling assets:               
    Air to air coolers 20   *   1 Jul 2011
    Evaporation coolers:               
        Cement coolers 20   *   1 Jul 2011
        Conditioning towers (incorporating spray systems) 20   *   1 Jul 2011
    Grate coolers (incorporating grate conveyor and quenching fans) 25   *   1 Jul 2011
Drying assets:               
    Fluid bed dryers 20   *   1 Jul 2011
    Hot gas generators 15   *   1 Jul 2011
    Rotary dryers 20   *   1 Jul 2011
Electrical installation assets (including cabling):               
    Power generators 15   *   1 Jul 2011
    Switchboards 20   *   1 Jul 2011
    Transformers 20   *   1 Jul 2011
Emissions control assets:               
    Dedusting fans 20   *   1 Jul 2011
    Particulate filtering assets (excluding filter units incorporated in kiln bypass systems):               
        Bagfilter systems (incorporating housing and filters) 20   *   1 Jul 2011
        Electrostatic precipitators 20   *   1 Jul 2011
Stacks (excluding stacks incorporated in kiln bypass systems) 25   *   1 Jul 2011
Milling assets (used for raw material and cement milling including gearbox and drives):               
    Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25   *   1 Jul 2011
    Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20   *   1 Jul 2011
    Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25   *   1 Jul 2011
    Roller presses 20   *   1 Jul 2011
    Separators/classifiers (including single and multi cyclones) 15   *   1 Jul 2011
Preheat and clinker production assets:               
    Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20   *   1 Jul 2011
    Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25   *   1 Jul 2011
    Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10   *   1 Jul 2011
    Kiln guns 5   *   1 Jul 2011
    Kiln shell scanners 10   *   1 Jul 2011
Quarrying assets:               
    Construction material mining assets - see Table A Construction material mining (09110 to 09190)               
    Scrapers 7   *   1 Jul 2011
Storage, handling and packing assets:               
    Conveyor systems (mechanical and pneumatic types incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers):               
        Mechanical:               
            Belt, screw, drag chain, apron/pan conveyors 15   *   1 Jul 2011
            Bucket elevators 20   *   1 Jul 2011
        Pneumatic:               
            Air lift elevators 15   *   1 Jul 2011
            Air slides 15   *   1 Jul 2011
    Hoppers, bins and tanks 20   *   1 Jul 2011
    Packaging assets:               
        Packing/bagging machines 15   *   1 Jul 2011
        Palletisers 15   *   1 Jul 2011
        Wrappers 10   *   1 Jul 2011
    Pressure vessels (other than air/shock blast units) 25   *   1 Jul 2011
    Silos:               
        Concrete, generally 50   *   1 Jan 2004
        Concrete (used for gypsum or wetslag, or at port facilities) 40   *   1 Jan 2004
        Steel, generally 30   *   1 Jan 2004
        Steel (used for gypsum or wet slag, or at port facilities) 20   *   1 Jan 2004
    Stockpile assets:               
        Reclaim tunnels 25   *   1 Jul 2011
        Reclaimers 25   *   1 Jul 2011
        Stackers 25   *   1 Jul 2011
    Unloading/loading assets:               
        Bulk loading devices (including loading spouts and telescopic chutes) 10   *   1 Jul 2011
        Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20   *   1 Jul 2011
        Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)               
        Weighbridges 20   *   1 Jul 2011
Support assets:               
    Air compression assets:               
        Packaged air compressors (compressor, drier and receiver in one integrated unit) 10   *   1 Jul 2011
        Other air compressor systems 15   *   1 Jul 2011
    Air/shock blast units 8   *   1 Jul 2011
    Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software) 10   *   1 Jul 2011
    Cranes 20   *   1 Jul 2011
    Hoists 20   *   1 Jul 2011
    ID (induced draught) fans 15   *   1 Jul 2011
    Pumps 15   *   1 Jul 2011
    Testing equipment:               
        Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8   *   1 Jul 2011
        Raw material analysers 5   *   1 Jul 2011
        XRF/XRD analysers 5   *   1 Jul 2011
Plaster product manufacturing
(20320)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Plasterboard and cornice manufacturing assets:               
    General:               
        Bins 20   *   1 Jul 2011
        Control systems 10   *   1 Jul 2011
        Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20   *   1 Jul 2011
        Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20   *   1 Jul 2011
        Dust detectors 5   *   1 Jul 2011
        Fans/blowers (excluding blowers used with hot pits) 20   *   1 Jul 2011
        Feeders 15   *   1 Jul 2011
        Flow meters 10   *   1 Jul 2011
        Hoppers 20   *   1 Jul 2011
        Lump breakers 20   *   1 Jul 2011
        Pumps 10   *   1 Jul 2011
        Rotary valves 15   *   1 Jul 2011
        Silos (steel) 20   *   1 Jul 2011
        Tanks 20   *   1 Jul 2011
    Plaster milling assets:               
        Bulk bag handling assets 20   *   1 Jul 2011
        Calciners 20   *   1 Jul 2011
        Grinding/hammer mills 20   *   1 Jul 2011
        Heat generators 15   *   1 Jul 2011
        Hot pits:               
            Blowers 12   *   1 Jul 2011
            Vessels 20   *   1 Jul 2011
        Stucco coolers 20   *   1 Jul 2011
    Plasterboard/cornice plant assets:               
        Chillers (volumetric air-cooled) 15   *   1 Jul 2011
        Dry end handling assets (including bookers, cascades, conveyors and stackers) 20   *   1 Jul 2011
        Dryers 25   *   1 Jul 2011
        Dunnage assets used to make dunnage 25   *   1 Jul 2011
        Forming line assets (including belt conveyors and roller conveyors) 20   *   1 Jul 2011
        Forming plates 10   *   1 Jul 2011
        Forming station assets (excluding forming plates and pin mixers) 20   *   1 Jul 2011
        Hydropulpers 25   *   1 Jul 2011
        Knives (used for plasterboard or cornice) 25   *   1 Jul 2011
        Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20   *   1 Jul 2011
        Pin mixers 13   *   1 Jul 2011
        Printers 5   *   1 Jul 2011
        Start-up pullers (used for cornice) 20   *   1 Jul 2011
        Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20   *   1 Jul 2011
Ready-mixed concrete manufacturing
(20330)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
              
Air compressors 10   *   1 Jul 2014
Air dryers 10   *   1 Jul 2014
Bins (including weigh bins, but excluding concrete bins) 15   *   1 Jul 2014
CCTV systems 5   *   1 Jul 2014
Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes               
Chillers 15   *   1 Jul 2014
Control systems 10   *   1 Jul 2014
Conveyors 20   *   1 Jul 2014
Dust extraction systems 15   *   1 Jul 2014
Fuel storage assets:               
    Card reading systems 6   *   1 Jul 2014
    Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10   *   1 Jul 2014
    Pumps 10   *   1 Jul 2014
    Tanks 25   *   1 Jul 2014
Hoppers (including weigh hoppers) 15   *   1 Jul 2014
Mixers used in wet ready-mixed plants 15   *   1 Jul 2014
Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10   *   1 Jul 2014
Silos 30   *   1 Jul 2014
Slump stands 10   *   1 Jul 2014
Testing assets:               
    Concrete testers 10   *   1 Jul 2014
    Ovens 8   *   1 Jul 2014
Truck transit mixers:               
    Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5   *   1 Jul 2014
    Trucks - see Table B Motor vehicles and trailers               
Volumetric concrete batching trucks:               
    Trucks - see Table B Motor vehicles and trailers               
    Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10   *   1 Jul 2014
Waste water treatment assets:               
    Catchment and settlement ponds 20   *   1 Jul 2014
    Concrete slurry pumps 3   *   1 Jul 2014
    Polyethylene water tanks 8   *   1 Jul 2014
Water pumps 5   *   1 Jul 2014
Concrete product manufacturing

(20340)

ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Concrete block, brick and paver manufacturing assets:               
    Batching and mixing assets:               
        Bins (excluding concrete bins) 15   *   1 Jul 2011
        Colour dosing assets 12   *   1 Jul 2011
        Colour tanks (incorporating stirrers) 15   *   1 Jul 2011
        Hoppers 15   *   1 Jul 2011
        Mixers 15   *   1 Jul 2011
    Block/brick/paver making assets:               
        Block/brick/paver making machines 15   *   1 Jul 2011
        Moulds 5   *   1 Jul 2011
        Splitters 10   *   1 Jul 2011
    Curing assets:               
        Boilers (including steam generators) 20   *   1 Jul 2011
        Drying chambers 25   *   1 Jul 2011
        Elevators/lowerators (including loaders/unloaders) 15   *   1 Jul 2011
        Racks (excluding racks fixed to drying chambers) 5   *   1 Jul 2011
        Transfer car (incorporating finger cars) track works 15   *   1 Jul 2011
        Transfer cars (incorporating finger cars) 15   *   1 Jul 2011
    General assets:               
        Control systems 10   *   1 Jul 2011
        Conveyors 15   *   1 Jul 2011
        Plates 10   *   1 Jul 2011
    Palletising and packaging assets:               
        Cubing assets (including cubers, doublers and squeezers) 15   *   1 Jul 2011
        Robots 10   *   1 Jul 2011
        Wrapping and strapping machines 10   *   1 Jul 2011
Concrete roof tile manufacturing assets:               
    Air compressors (rotary screw) 10   *   1 Jul 2012
    Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15   *   1 Jul 2012
    Applicators:               
        Anti-scuff hot glue/wax 10   *   1 Jul 2012
        General (including colour, sealer and sheen) 20   *   1 Jul 2012
        Oil (excluding oil tanks) 10   *   1 Jul 2012
    Bins 15   *   1 Jul 2012
    Control systems 10   *   1 Jul 2012
    Conveyors 20   *   1 Jul 2012
    Curing assets:               
        Boilers 20   *   1 Jul 2012
        Curing bays:               
            Concrete 25   *   1 Jul 2012
            Foam sandwich (incorporating insulated panel walls, roof and doors) 10   *   1 Jul 2012
        Rackers/derackers (including loaders/unloaders) 20   *   1 Jul 2012
        Racks (used in curing bays) 10   *   1 Jul 2012
    Depalleters 20   *   1 Jul 2012
    Extruders 15   *   1 Jul 2012
    Hoppers 15   *   1 Jul 2012
    Mixers 15   *   1 Jul 2012
    Oil tanks 30   *   1 Jul 2012
    Packaging assets:               
        General (including collectors, compilers and cranes) 20   *   1 Jul 2012
        Robots 10   *   1 Jul 2012
        Shrink wrappers 10   *   1 Jul 2012
        Strapping assets 10   *   1 Jul 2012
        Wrapping assets 10   *   1 Jul 2012
    Plates:               
        General 7   *   1 Jul 2012
        Trim (including plates used for barge and ridge tiles) 5   *   1 Jul 2012
Fibre cement building boards manufacturing assets:               
    Curing assets:               
        Autoclaves (incorporating rails) 30   *   1 Jul 2012
        Boilers 20   *   1 Jul 2012
        Chargers (including traversers) 15   *   1 Jul 2012
        Trackwork 20   *   1 Jul 2012
        Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15   *   1 Jul 2012
        Trolley transfer platforms (including transversals) 20   *   1 Jul 2012
        Trolleys (including trucks) used inside and outside autoclaves 10   *   1 Jul 2012
        Trolleys (including trucks) used only outside autoclaves 20   *   1 Jul 2012
        Tunnels (including steamers) 25   *   1 Jul 2012
    Finishing line and packaging assets:               
        Applicators (including coating and sealing applicators) 7   *   1 Jul 2012
        Drying tunnels (including heating ovens) 10   *   1 Jul 2012
        Machining assets (including sanding and trimming assets) 15   *   1 Jul 2012
        Printers 5   *   1 Jul 2012
        Robots 10   *   1 Jul 2012
    General assets:               
        Air compressors (rotary screw) 10   *   1 Jul 2012
        Control systems 10   *   1 Jul 2012
        Conveyors 20   *   1 Jul 2012
        Dust collection assets 20   *   1 Jul 2012
        Oil tanks 30   *   1 Jul 2012
        Stackers/unstackers (including pilers/unpilers) 15   *   1 Jul 2012
        Steel templates 7   *   1 Jul 2012
    Manufacturing, trimming and pressing assets:               
        Cranes (used to load boards into presses and unload boards from presses) 15   *   1 Jul 2012
        Guillotines 20   *   1 Jul 2012
        Hatschek machines (including tub machines) 25   *   1 Jul 2012
        Presses 20   *   1 Jul 2012
        Scrap return assets (including pulpers and shredders) 15   *   1 Jul 2012
        Trimmers 20   *   1 Jul 2012
    Storage, preparation and mixing assets:               
        Ball mills 25   *   1 Jul 2012
        Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20   *   1 Jul 2012
        Classifiers (including cyclones) 15   *   1 Jul 2012
        Hoppers 20   *   1 Jul 2012
        Hydropulpers 20   *   1 Jul 2012
        Mixers 15   *   1 Jul 2012
        Refiners 20   *   1 Jul 2012
        Storage tanks (including silica thickener vessels) 25   *   1 Jul 2012
Prefabricated concrete product manufacturing assets:               
    Air compressors 10   *   1 Jul 2013
    Automated panel manufacturing assets:               
        Automated trowel machines (incorporating crane and trowel) 15   *   1 Jul 2013
        Concrete distribution stations:               
            Distributors 10   *   1 Jul 2013
            Flying buckets 10   *   1 Jul 2013
            Hoppers 15   *   1 Jul 2013
        Curing chambers 25   *   1 Jul 2013
        Laser beam alignment systems 10   *   1 Jul 2013
        Pallet cleaning machines 15   *   1 Jul 2013
        Pallet receivable stands (excluding pallet vibrating stands) 20   *   1 Jul 2013
        Pallet transport systems:               
            Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10   *   1 Jul 2013
            Track work 20   *   1 Jul 2013
            Transversals (including continuous transfer wagons) 10   *   1 Jul 2013
        Pallet vibrating stands 10   *   1 Jul 2013
        Pallets 15   *   1 Jul 2013
        Rack feeders 15   *   1 Jul 2013
        Shutter cleaning machines 15   *   1 Jul 2013
        Shutter transporting assets (including automated roller conveyors) 15   *   1 Jul 2013
        Shutters 8   *   1 Jul 2013
        Turning machines (including flippers and tilting assets) 20   *   1 Jul 2013
    Buckets (including kibbles, skips and tippers) 6   *   1 Jul 2013
    Casting tables 10   *   1 Jul 2013
    Concrete manufacturing assets:               
        Bins (excluding concrete bins) 15   *   1 Jul 2013
        Conveyors 20   *   1 Jul 2013
        Hoppers 15   *   1 Jul 2013
        Mixers 15   *   1 Jul 2013
    Concrete testers 10   *   1 Jul 2013
    Control system assets 10   *   1 Jul 2013
    Gantry cranes 25   *   1 Jul 2013
    Lifting gear (including chains, lugs and swivels) 7   *   1 Jul 2013
    Moulds 10   *   1 Jul 2013
    Pipe manufacturing assets:               
        Cage machines 20   *   1 Jul 2013
        Load testers 25   *   1 Jul 2013
        Moulds 7   *   1 Jul 2013
        Pallets 15   *   1 Jul 2013
        Pipe making machines 20   *   1 Jul 2013
    Prestressing assets 10   *   1 Jul 2013
    Shutter saws 7   *   1 Jul 2013
    Steel cutters and benders 7   *   1 Jul 2013
    Trowel machines 4   *   1 Jul 2013
    Work tables 10   *   1 Jul 2013
Silos 30   *   1 Jul 2012
Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles):               
    General plant 10      1 Jan 2001
        Pallets (aluminium used in extrusion process) 5      1 Jan 2001
Iron smelting and steel manufacturing
(21100)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Assets used in common in iron smelting and steel manufacturing processes:               
    Automated guided vehicles 20   *   1 Jul 2010
    Closed circuit television (CCTV) systems 3   *   1 Jul 2010
    Coil cars including hydraulic sliding floor plates 13   *   1 Jul 2010
    Coil car tracks and rails 7   *   1 Jul 2010
    Control systems assets:               
        Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7   *   1 Jul 2010
        Programmable logic controllers (PLCs) and distributed control systems (DCS) 10   *   1 Jul 2010
        Uninterruptible power supplies 5   *   1 Jul 2010
    Cranes and gantries 20   *   1 Jul 2010
    Electricity distribution, generation or transmission assets:               
        Aerials or underground cables 30   *   1 Jul 2010
        Electronic protection relays 10   *   1 Jul 2010
        High voltage switchgear 25   *   1 Jul 2010
        Transformers 20   *   1 Jul 2010
        Use any relevant determinations made in Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets               
    Gasometers 30   *   1 Jul 2010
    Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200)               
    Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2   *   1 Jul 2010
    Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15   *   1 Jul 2010
    Scale or transfer car rail tracks and turntables 20   *   1 Jul 2010
    Scale or transfer cars (incorporating cable reel and drive units) 20   *   1 Jul 2010
    Ship ore unloaders 20   *   1 Jul 2010
    Slag processing assets:               
        Crushers 20   *   1 Jul 2010
        Granulators 15   *   1 Jul 2010
        Slag pots 20   *   1 Jul 2010
        Slag pot carriers 10   *   1 Jul 2010
    Stacks including flare off stacks (incorporating burners and derricks) 20   *   1 Jul 2010
    Stackers, reclaimers, stacker/reclaimers and sequencers 25   *   1 Jul 2010
Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets:               
    BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10   *   1 Jul 2010
    Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10   *   1 Jul 2010
    Electric arc furnaces (EAFs) 10   *   1 Jul 2010
    Electrode control arms 10   *   1 Jul 2010
    Emissions control assets:               
        Baghouses 20   *   1 Jul 2010
        De-dusting ducts and mains 15   *   1 Jul 2010
        Electrostatic precipitators 15   *   1 Jul 2010
        Primary and secondary scrubbers (incorporating support structure and spray systems) 20   *   1 Jul 2010
        Waste gas radiation cooling systems (incorporating water sprays and ducts) 20   *   1 Jul 2010
        Waste gas extractor fans and silencers 20   *   1 Jul 2010
    Flux making assets:               
        Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15   *   1 Jul 2010
        Kiln burner units (incorporating gas and firing systems) 15   *   1 Jul 2010
        Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15   *   1 Jul 2010
        Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25   *   1 Jul 2010
        Raw material crushers and ball mills 15   *   1 Jul 2010
    Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15   *   1 Jul 2010
    Heat shielding for vessels incorporating supports 30   *   1 Jul 2010
    Hot metal pots 20   *   1 Jul 2010
    Lance pumps and motor assemblies 15   *   1 Jul 2010
    Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10   *   1 Jul 2010
    Liquid oxygen supply pipes 10   *   1 Jul 2010
    Materials handling assets:               
        Air blowers 15   *   1 Jul 2010
        Bins 20   *   1 Jul 2010
        Bucket elevators 20   *   1 Jul 2010
        Conveyor systems (incorporating structures, belts, gearboxes and motors) 20   *   1 Jul 2010
        Cyclones 10   *   1 Jul 2010
        Hoppers, weigh hoppers, chutes, silos 20   *   1 Jul 2010
        Scrap metal buckets, skips and stands 20   *   1 Jul 2010
        Screens and weighing systems 15   *   1 Jul 2010
        Vibro feeders 15   *   1 Jul 2010
        Vibrators 15   *   1 Jul 2010
        Weighbridges incorporating load cells 20   *   1 Jul 2010
    Pneumatic air tube systems (incorporating blower units) 20   *   1 Jul 2010
    Scull breakers 10   *   1 Jul 2010
    Secondary treatment assets:               
        Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20   *   1 Jul 2010
        Ladle metallurgical furnaces (LMFs) 20   *   1 Jul 2010
        Vacuum degassers (incorporating steam pumps and vacuum pumps) 10   *   1 Jul 2010
    Slag rakes 10   *   1 Jul 2010
    Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20   *   1 Jul 2010
    Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10   *   1 Jul 2010
    Water treatment assets:               
        Cooling towers (incorporating fans, motors, access platforms and stairs) 20   *   1 Jul 2010
        Heat exchangers 10   *   1 Jul 2010
        Launder distribution and collection systems 15   *   1 Jul 2010
        Pipes and pipelines:               
            Slurry disposal pipelines 15   *   1 Jul 2010
            Water pipes 20   *   1 Jul 2010
            Valves and other non-pipe fittings 10   *   1 Jul 2010
        Pumps including slurry disposal pumps 15   *   1 Jul 2010
        Settling ponds 30   *   1 Jul 2010
        Tanks:               
            Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20   *   1 Jul 2010
            Water tanks 25   *   1 Jul 2010
        Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30   *   1 Jul 2010
Blast furnace assets:               
    Cast house assets:               
        Cast house floor iron and slag runner systems, covers, and tilting spouts 5   *   1 Jul 2010
        Cast house structure 40   *   1 Jul 2010
        Common hydraulic systems 15   *   1 Jul 2010
        Manipulators 15   *   1 Jul 2010
        Mud guns 15   *   1 Jul 2010
        Taphole drills 15   *   1 Jul 2010
    Emissions control assets:               
        Baghouses 20   *   1 Jul 2010
        Chimney mains 30   *   1 Jul 2010
        De-dusting ducts and mains 15   *   1 Jul 2010
        Dust catchers (incorporating supporting structures) 15   *   1 Jul 2010
        Excess gas bleeder systems 20   *   1 Jul 2010
        Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20   *   1 Jul 2010
        Scrubbers (incorporating support structure and spray systems) 15   *   1 Jul 2010
        Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15   *   1 Jul 2010
        Waste gas collector mains and ducts 15   *   1 Jul 2010
    Furnace proper assets:               
        Furnace charging tops (incorporating charging valves and hydraulics) 15   *   1 Jul 2010
        Furnace elevators 15   *   1 Jul 2010
        Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15   *   1 Jul 2010
        Furnace support assets (including maintenance platforms and control and switch rooms) 15   *   1 Jul 2010
        Furnace support structure (incorporating foundations) 40   *   1 Jul 2010
    Hot blast system assets:               
        Cold blast mains (incorporating snorts and mixer valves) 15   *   1 Jul 2010
        Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15   *   1 Jul 2010
        Stoves (incorporating refractory, shell, foundations, fan and valves) 30   *   1 Jul 2010
        Stoves mixed gas main systems 15   *   1 Jul 2010
    Materials handling assets:               
        Furnace charging bins 15   *   1 Jul 2010
        Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20   *   1 Jul 2010
        Furnace charging skip hoist 20   *   1 Jul 2010
        Furnace charging skip tracks 30   *   1 Jul 2010
        Furnace charging skips 15   *   1 Jul 2010
        Screens and weighing systems 15   *   1 Jul 2010
        Torpedo cars 17   *   1 Jul 2010
    Water treatment assets:               
        Basins 30   *   1 Jul 2010
        Cooling towers (incorporating fans, motors, access platforms and stairs) 20   *   1 Jul 2010
        Heat exchangers 10   *   1 Jul 2010
        Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30   *   1 Jul 2010
        Valves and other non-pipe fittings 8   *   1 Jul 2010
        Water distribution systems 10   *   1 Jul 2010
        Water pumps 10   *   1 Jul 2010
Coke making assets:               
    Coal screening assets:               
        Crushers 20   *   1 Jul 2009
        Hammer mills 15   *   1 Jul 2009
        Hydrowashers 20   *   1 Jul 2009
        Primary, secondary and tertiary screens and chutes 10   *   1 Jul 2009
    Coke ovens batteries assets:               
        Breeze basins 30   *   1 Jul 2009
        Charging car rails 20   *   1 Jul 2009
        Charging cars 20   *   1 Jul 2009
        Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30   *   1 Jul 2009
        Coke ploughs 15   *   1 Jul 2009
        Coke transfer cars 25   *   1 Jul 2009
        Coke wharves (including concrete end barriers and skids) 30   *   1 Jul 2009
        Hot car spur lines 30   *   1 Jul 2009
        Hot cars incorporating locomotive, wagon, tray and bogies 15   *   1 Jul 2009
        Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) 15   *   1 Jul 2009
        Ram tracks and live rails 30   *   1 Jul 2009
        Rams 30   *   1 Jul 2009
    Coke ovens gas by-products assets:               
        Acid compound assets:               
            Acid compound structures, pumps, overflow and storage tanks 15   *   1 Jul 2009
        Ammonia absorbers (including pumps, ammonia storage tanks, and distribution pipes including valves) 15   *   1 Jul 2009
        Ammonia plant assets:               
            Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15   *   1 Jul 2009
        Benzine, toluene and xylene plant assets:               
            Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30   *   1 Jul 2009
        Benzol scrubbers (including pumps and distribution pipe work including valves) 35   *   1 Jul 2009
        Exhausters (including support structures and hydraulic systems) 5   *   1 Jul 2009
        Final coolers 35   *   1 Jul 2009
        Napthalene plant assets:               
            Sludge tanks, pre heaters, distillation columns, tanks, decanters, condensers, and pumps 35   *   1 Jul 2009
        Primary cooler assets:               
            Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40   *   1 Jul 2009
        Sulphate plant assets:               
            Feed tanks, evaporators, centrifuge units, conveyors (including belts, structures, drives and chutes, jet condensers, hot water tanks, driers including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10   *   1 Jul 2009
        Tar plant assets:               
            Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15   *   1 Jul 2009
        Tar precipitators 20   *   1 Jul 2009
    Emissions control assets:               
        Waste gas cleaning and dedusting assets:               
            Baghouses 20   *   1 Jul 2009
            Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20   *   1 Jul 2009
            Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20   *   1 Jul 2009
            Fume extraction hoods 20   *   1 Jul 2009
            Waste gas collector mains and ducts 25   *   1 Jul 2009
    Materials handling assets:               
        Bins (including furnace coke, dust disposal bins) 20   *   1 Jul 2009
        Conveyor systems (incorporating structures, belts, gearboxes and motors) 15   *   1 Jul 2009
        Conveyor systems transfer houses 15   *   1 Jul 2009
        Feed bunkers 15   *   1 Jul 2009
        Motorised feeders 15   *   1 Jul 2009
    Water treatment assets:               
        Cooling towers incorporating fans, motors, access platforms and stairs 25   *   1 Jul 2009
Hot strip mill assets:               
    Coil and slab weighers 15   *   1 Jul 2010
    Coil box and crop shear assets:               
        Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8   *   1 Jul 2010
        Coil box shear and scale breakers 17   *   1 Jul 2010
        Crop shears (incorporating assemblies and main drive motors) 17   *   1 Jul 2010
        Crop shear maintenance jigs and pinch rolls 15   *   1 Jul 2010
        Transfer bed oxy cutting stations 15   *   1 Jul 2010
    Coil handling assets:               
        Cooling tunnel ventilation fans 10   *   1 Jul 2010
        Cooling tunnel conveyors 13   *   1 Jul 2010
        Marking machines 15   *   1 Jul 2010
    De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) 10   *   1 Jul 2010
    Down coiler assets including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives) 15   *   1 Jul 2010
    Finishing mill assets:               
        Finishing mill flumes 20   *   1 Jul 2010
        Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20   *   1 Jul 2010
    Laminar flow cooling systems 15   *   1 Jul 2010
    Mill roll shop assets:               
        Bearing washing machines 10   *   1 Jul 2010
        Chuck changers 15   *   1 Jul 2010
        Floor plate or checker plate machines 15   *   1 Jul 2010
        Roll grinders 15   *   1 Jul 2010
        Roll lathes 20   *   1 Jul 2010
        Roll racks and sleds 20   *   1 Jul 2010
    Reversing roughing mill assets:               
        Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20   *   1 Jul 2010
        Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20   *   1 Jul 2010
    Roll changing assets 20   *   1 Jul 2010
    Scale scrapers 15   *   1 Jul 2010
    Skin pass mill assets:               
        Skin pass mills (incorporating mill entry assets,gap control and auxiliary hydraulics, main drive motors, payoff reel, un-coiler mandrels and re-coiler mandrels) 20   *   1 Jul 2010
        Tension reels and belt wrappers 15   *   1 Jul 2010
        Laser systems mill entry 5   *   1 Jul 2010
    Slab tracking systems 5   *   1 Jul 2010
    Strapping machines (including radial and circumferential) 13   *   1 Jul 2010
    Walking beam furnace assets:               
        Air dilution manifolds 20   *   1 Jul 2010
        Air ducts 10   *   1 Jul 2010
        Coke ovens gas systems 15   *   1 Jul 2010
        Cold combustion air systems 20   *   1 Jul 2010
        Dilution blowers 10   *   1 Jul 2010
        Extractors 10   *   1 Jul 2010
        Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20   *   1 Jul 2010
        Nitrogen purge systems 15   *   1 Jul 2010
        Tracking lasers (incorporating cables and adapters) 5   *   1 Jul 2010
Pellet making assets:               
    Balling assets:               
        Balling drums 20   *   1 Jul 2010
        Bentonite tanks 20   *   1 Jul 2010
        Mixers 20   *   1 Jul 2010
        Seed screens 10   *   1 Jul 2010
    Cooler assets:               
        Cooler fans 10   *   1 Jul 2010
        Annular coolers (incorporating pans, pan conveyors and drives) 25   *   1 Jul 2010
        Roller screens 10   *   1 Jul 2010
    Dewatering assets:               
        Launders 20   *   1 Jul 2010
        Pressure filter pumps 5   *   1 Jul 2010
        Process water tanks 20   *   1 Jul 2010
        Return water pipes 20   *   1 Jul 2010
        Slurry feed pipes 10   *   1 Jul 2010
        Slurry pumps 10   *   1 Jul 2010
        Slurry tanks incorporating agitators 15   *   1 Jul 2010
        Sumps 20   *   1 Jul 2010
        Thickeners (incorporating tanks, rakes and access platforms) 20   *   1 Jul 2010
        Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) 20   *   1 Jul 2010
    Emissions control assets:               
        Compressors 20   *   1 Jul 2010
        Dust collection system 20   *   1 Jul 2010
        Multi-cone 20   *   1 Jul 2010
        Scrubbers 20   *   1 Jul 2010
        Waste gas collector mains and ducts 20   *   1 Jul 2010
        Waste gas extractor fans 20   *   1 Jul 2010
    Fluxing tanks 20   *   1 Jul 2010
    Grinding mills 15   *   1 Jul 2010
    Induration assets:               
        Kiln burner units (incorporating gas and firing systems) 15   *   1 Jul 2010
        Rotary kilns (incorporating bearings, drive gear and drive system) 30   *   1 Jul 2010
        Travelling grates (incorporating motors, gearboxes or drives and rollers) 30   *   1 Jul 2010
        Waste heat recovery ducts 15   *   1 Jul 2010
        Waste heat recovery fans 10   *   1 Jul 2010
    Materials handling assets:               
        Conveyor systems (incorporating structures, belts, gearboxes and motors):               
            Conveyors to and from balling drums 20   *   1 Jul 2010
            Filter cake conveyors 20   *   1 Jul 2010
            Finished pellet conveyor 20   *   1 Jul 2010
        Flux bins 20   *   1 Jul 2010
        Roller feeders 10   *   1 Jul 2010
        Table feeders 10   *   1 Jul 2010
        Vibrating feeders 10   *   1 Jul 2010
        Weigh feeders 10   *   1 Jul 2010
Plate mill assets:               
    Cold levellers (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30   *   1 Jul 2010
    De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10   *   1 Jul 2010
    Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20   *   1 Jul 2010
    Furnace entry skids 20   *   1 Jul 2010
    Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20   *   1 Jul 2010
    Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20   *   1 Jul 2010
    Inter-roll stand cooling sprays 15   *   1 Jul 2010
    Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20   *   1 Jul 2010
    Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20   *   1 Jul 2010
    Rope driven cooling transfer bed 20   *   1 Jul 2010
    Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20   *   1 Jul 2010
    Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5   *   1 Jul 2010
    Turnover inspection table (incorporating barriers and hydraulics) 20   *   1 Jul 2010
    Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics 20   *   1 Jul 2010
Primary metal product casting assets:               
    Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes):               
        Billet casters 17   *   1 Jul 2010
        Combination casters 17   *   1 Jul 2010
        Slab casters 17   *   1 Jul 2010
    Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17   *   1 Jul 2010
    Crop removal machines 20   *   1 Jul 2010
    Cut to length machines and torch cutters 15   *   1 Jul 2010
    De-burring machines incorporating fixed drives 15   *   1 Jul 2010
    Emissions control assets:               
        Baghouses 20   *   1 Jul 2010
        Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15   *   1 Jul 2010
        Dedusting ducts and mains 15   *   1 Jul 2010
        Steam exhaust fans 10   *   1 Jul 2010
    Hydraulic shears 17   *   1 Jul 2010
    Materials handling assets:               
        Conveyor systems (including structures, belts, gearboxes and motors) 20   *   1 Jul 2010
        Mould powder bins 23   *   1 Jul 2010
        Screw feeders 15   *   1 Jul 2010
    Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) 20   *   1 Jul 2010
    Slab or billet cooler tanks (incorporating grid stands) 30   *   1 Jul 2010
    Slab or billet marking machines 17   *   1 Jul 2010
    Transfer beds 17   *   1 Jul 2010
    Up-enders including hydraulics 17   *   1 Jul 2010
    Walking beam cooling beds and run out tables 17   *   1 Jul 2010
    Water treatment assets:               
        Basins and ponds 30   *   1 Jul 2010
        Cooling towers (incorporating fans, motors, access platforms and stairs) 20   *   1 Jul 2010
        Gravel and sand filters 25   *   1 Jul 2010
        Heat exchangers 10   *   1 Jul 2010
        Pipelines:               
            Water pipelines 20   *   1 Jul 2010
            Valves and other non-pipe fittings 10   *   1 Jul 2010
        Pumps:               
            Water pumps 10   *   1 Jul 2010
            Chemical dosing pumps 5   *   1 Jul 2010
        Skimmers and scrapers 15   *   1 Jul 2010
        Tanks:               
            Sludge, chemical storage and dosing tanks 20   *   1 Jul 2010
            Water tanks 25   *   1 Jul 2010
        Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30   *   1 Jul 2010
Rod, bar, structural and rail mill assets:               
    Controlled tempering quenching cars 10   *   1 Jul 2010
    Cut to length machines 17   *   1 Jul 2010
    De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10   *   1 Jul 2010
    Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20   *   1 Jul 2010
    Furnace charging skids 20   *   1 Jul 2010
    Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20   *   1 Jul 2010
    Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20   *   1 Jul 2010
    Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20   *   1 Jul 2010
    Shears incorporating motors and drives 17   *   1 Jul 2010
    Stacker/bundlers 12   *   1 Jul 2010
    Straighteners 20   *   1 Jul 2010
    Walking beam cooling beds 20   *   1 Jul 2010
    Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20   *   1 Jul 2010
Sinter making assets:               
    Cooler assets:               
        Cooler fans 10   *   1 Jul 2009
        Coolers (incorporating pan conveyors and drives) 25   *   1 Jul 2009
    Emissions control assets:               
        Waste gas cleaning and dedusting assets:               
            Activated carbon packed bed filters 15   *   1 Jul 2009
            Dedusting fans 10   *   1 Jul 2009
            Electrostatic precipitators and scraper chains 20   *   1 Jul 2009
            Waste gas collector mains and ducts 20   *   1 Jul 2009
    Feed sequence assets:               
        Feed rolls 7   *   1 Jul 2009
        Mixing and rolling drums 30   *   1 Jul 2009
    Materials handling assets:               
        Belt weighers 5   *   1 Jul 2009
        Bins:               
            Coke bins 15   *   1 Jul 2009
            Ore bins 23   *   1 Jul 2009
            Sinter bins 17   *   1 Jul 2009
        Chutes 15   *   1 Jul 2009
        Conveyor systems (incorporating structures, belts, gearboxes and motors) 17   *   1 Jul 2009
        Feeders:               
            Coke 15   *   1 Jul 2009
            Ore 23   *   1 Jul 2009
            Sinter 17   *   1 Jul 2009
        Weigh feeders:               
            Coke 15   *   1 Jul 2009
            Ore 23   *   1 Jul 2009
    Strand assets:               
        Ignition furnaces (incorporating associated air and gas mains) 15   *   1 Jul 2009
        Preheat hoods (incorporating waste heat recovery fans and mains) 7   *   1 Jul 2009
        Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10   *   1 Jul 2009
        Strand structures and drives (including conveyors, wind legs and dust troughs) 20   *   1 Jul 2009
    Water treatment assets:               
        Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30   *   1 Jul 2009
Steel railway track product manufacturing assets:               
    Steel railway clip manufacturing assets:               
        Anti-corrosion dip tanks 20   *   1 Jul 2011
        Coil transfer arms incorporating motors, gearboxes and drive shafts 15   *   1 Jul 2011
        End spades 20   *   1 Jul 2011
        Gas temper furnaces 20   *   1 Jul 2011
        Induction heaters 20   *   1 Jul 2011
        Noise reduction enclosures 30   *   1 Jul 2011
        Presses 20   *   1 Jul 2011
        Quench systems incorporating heat exchangers, transfer arms, tanks, pipes and pumps 20   *   1 Jul 2011
        Shears 20   *   1 Jul 2011
        Tooling 15   *   1 Jul 2011
        Transfer systems incorporating flat bed transfer table 30   *   1 Jul 2011
        Quality control test rigs 30   *   1 Jul 2011
        Materials handling assets:               
            Conveyor systems 20   *   1 Jul 2011
            Hoppers 20   *   1 Jul 2011
            Racks for storage 20   *   1 Jul 2011
            Weigh scales 15   *   1 Jul 2011
        Water treatment assets:               
            Cooling towers 20   *   1 Jul 2011
            Pumps 10   *   1 Jul 2011
            Tanks 20   *   1 Jul 2011
    Steel railway sleeper manufacturing assets:               
        Crop shear and presses 20   *   1 Jul 2011
        Form presses 20   *   1 Jul 2011
        Punch presses 20   *   1 Jul 2011
Steel strip metallic coating assets:               
    Accumulators (incorporating rolls, drive gear, winches and rope) 17   *   1 Jul 2010
    Air knife assemblies 13   *   1 Jul 2010
    Crop shears 17   *   1 Jul 2010
    Curing ovens 15   *   1 Jul 2010
    Horizontal air coolers (incorporating ducting fans and nozzles) 15   *   1 Jul 2010
    Horizontal furnaces 20   *   1 Jul 2010
    Levellers (incorporating gearboxes and drives) 15   *   1 Jul 2010
    Metal coating pots 15   *   1 Jul 2010
    Passivators (incorporating tanks and pumps) 17   *   1 Jul 2010
    Payoff reels 15   *   1 Jul 2010
    Pot hardware (incorporating zinc roll frames and roll assemblies) 13   *   1 Jul 2010
    Pre melt pots 5   *   1 Jul 2010
    Quench systems (incorporating rolls, spray bars and tanks) 10   *   1 Jul 2010
    Re-coilers 15   *   1 Jul 2010
    Resin coaters 15   *   1 Jul 2010
    Scrapers 13   *   1 Jul 2010
    Skin conditioning mills (incorporating entry and exit tension rolls) 20   *   1 Jul 2010
    Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15   *   1 Jul 2010
    Vertical air coolers (incorporating ducting, fans and motors) 15   *   1 Jul 2010
    Vertical preheat furnaces 15   *   1 Jul 2010
    Welders 17   *   1 Jul 2010
Steel strip organic coating assets:               
    Accumulators (incorporating rolls, drive gear, winches and rope) 17   *   1 Jul 2010
    Banders 15   *   1 Jul 2010
    Branders 10   *   1 Jul 2010
    Chemical rinsing, cleaning and pre-treatment assets 15   *   1 Jul 2010
    Cooler and cooling assets 15   *   1 Jul 2010
    Curing ovens 15   *   1 Jul 2010
    Finishing assets 15   *   1 Jul 2010
    Inspection assets 17   *   1 Jul 2010
    Payoff reels 15   *   1 Jul 2010
    Primer and main coaters 13   *   1 Jul 2010
    Quench systems 10   *   1 Jul 2010
    Re-coilers 15   *   1 Jul 2010
    Shears 15   *   1 Jul 2010
    Stitchers 17   *   1 Jul 2010
Tin-plating mill assets:               
    Accumulators and loopers 17   *   1 Jul 2011
    Acid and alkaline cleaning baths including scrubbing units, rolls and electrical grids 13   *   1 Jul 2011
    Batch annealing assets:               
        Annealing furnaces 6   *   1 Jul 2011
        Bases 4   *   1 Jul 2011
        Convector plates 4   *   1 Jul 2011
        Inner covers 4   *   1 Jul 2011
    Cold reduction mills 20   *   1 Jul 2011
    Continuous annealing furnaces 15   *   1 Jul 2011
    Crop shears 15   *   1 Jul 2011
    Dryers 15   *   1 Jul 2011
    Electro plating baths including scrubbing units, rolls and electrical grids 13   *   1 Jul 2011
    Pickling tanks including scrubbing units and rolls and electrical grids 13   *   1 Jul 2011
    Preheat furnaces 20   *   1 Jul 2011
    Recoilers, bridles and uncoilers 15   *   1 Jul 2011
    Rinse tanks 15   *   1 Jul 2011
    Side trimmers 15   *   1 Jul 2011
    Temper mills 20   *   1 Jul 2011
    Tension control system including steering 10   *   1 Jul 2011
    Welders 17   *   1 Jul 2011
Alumina production
(21310)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Alumina manufacturing (including bauxite refining and calcined alumina manufacturing):               
    Bauxite crushing and handling assets:               
        Conveyors 30   *   1 Jan 2003
        Crushing assets 30   *   1 Jan 2003
        Screening assets 15   *   1 Jan 2003
        Stockpile reclaimers, stackers and stacker/reclaimers 30   *   1 Jan 2003
        Train loading assets (including conveyors, product bins and towers) 30   *   1 Jan 2003
    Bauxite residue disposal assets:               
        Initial containment areas 20      1 Jan 2001
        Mudlakes 10      1 Jan 2001
    Calcination assets:               
        Calciners and kilns 25   *   1 Jan 2003
        Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30   *   1 Jan 2003
    Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30   *   1 Jan 2003
    Control systems assets 10   *   1 Jan 2003
    Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30   *   1 Jan 2003
    Emissions control assets (including baghouse filters and electrostatic precipitators) 20   *   1 Jan 2003
    Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15   *   1 Jan 2003
    Pipework (including slurry pipes) 30   *   1 Jan 2003
    Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30   *   1 Jan 2003
    Pumps 20   *   1 Jan 2003
    Steam raising and electrical infrastructure assets (including switchgear and transformers) 30   *   1 Jan 2003
Aluminium smelting
(21320)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Anode baking assets (including crucibles and furnaces) 20   *   1 Jan 2003
Anode (green) pasting assets:               
    Crushing assets 30   *   1 Jan 2003
    Mixing and forming assets 15   *   1 Jan 2003
    Screening assets 15   *   1 Jan 2003
Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20   *   1 Jan 2003
Compressors 20   *   1 Jan 2003
Control systems assets 10   *   1 Jan 2003
Cranes and gantries (including cell tending machines) 20   *   1 Jan 2003
Emissions control assets (including baghouse filters and electrostatic precipitators) 20   *   1 Jan 2003
Materials handling assets:               
    Anode transport vehicles and hot metal carriers 10   *   1 Jan 2003
    Generally (including conveyors, silos and stockpile reclaiming assets) 30   *   1 Jan 2003
Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20   *   1 Jan 2003
Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25   *   1 Jan 2003
Pumps 20   *   1 Jan 2003
Steam raising and electrical infrastructure assets:               
    Generally (including switchgear and transformers) 30   *   1 Jan 2003
    Rectiformers 20   *   1 Jan 2003
Non-ferrous metal casting
(21410)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Metal casting assets (non-ferrous eg aluminium, brass and magnesium):               
    Cooling assets (including tables, conveyors, towers) 15   *   1 Jan 2004
    Deodorising machines/fume extraction systems 15   *   1 Jul 2013
    Die casting machines (including high pressure, low pressure and gravity type machines) 15   *   1 Jan 2004
    Die tools (moulds used for casting) 4   *   1 Jan 2004
    Heating assets:               
        Degassing assets 5   *   1 Jan 2004
        Furnaces (including dosing, holding and melting) 15   *   1 Jan 2004
        Heat treatment baskets 5   *   1 Jan 2004
        Heat treatment ovens 20   *   1 Jan 2004
        Ingot pre-heaters 20   *   1 Jan 2004
        Quenching tanks 20   *   1 Jan 2004
    Impregnation machines 10   *   1 Jul 2013
    Machining/finishing assets:               
        Blast machines (including shot, sand, bead) 20   *   1 Jan 2004
        CNC lathes 10   *   1 Jan 2004
        CNC machining centres 10   *   1 Jan 2004
        CNC milling machines 10   *   1 Jan 2004
        Drilling machines 15   *   1 Jan 2004
        Linishing belt machines 10   *   1 Jan 2004
        Trim presses (hydraulic type and crank type) 15   *   1 Jan 2004
        Trim tools used in trim press machines 4   *   1 Jan 2004
        Vibrating machines (including rumbling and knock out machines 10   *   1 Jan 2004
    Materials handling conveyors 10   *   1 Jan 2004
    Molten metal transfer ladles 3   *   1 Jan 2004
    Paint line conveyors 15   *   1 Jan 2004
    Robots 10   *   1 Jan 2004
    Sand casting assets:               
        Core boxes 4   *   1 Jan 2004
        Core making machines (core blowers) 15   *   1 Jan 2004
        Gas generators for sand curing 15   *   1 Jan 2004
        Sand core dies 7   *   1 Jul 2013
        Sand core making machines 15   *   1 Jul 2013
    Testing assets:               
        Co-ordinate measurement machines 10   *   1 Jan 2004
        Leak and pressure testing machines 4   *   1 Jan 2004
        Spectrometers 10   *   1 Jan 2004
        X-ray machines 15   *   1 Jan 2004
Tinsmiths' plant 20      1 Jan 2001
Fabricated metal product manufacturing
(22100 to 22990)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Galvanising plant 10      1 Jan 2001
Metal crushing plant (core fragmentised) 13 ⅓      1 Jan 2001
Nail manufacturing plant 20      1 Jan 2001
Saw-making plant 20      1 Jan 2001
Spring manufacturers' plant:               
    Cooling furnaces 10      1 Jan 2001
    Power presses, rotary cambering, scale testing and scragging machines 20      1 Jan 2001
Tank manufacturing plant 20      1 Jan 2001
Steel coil roll forming, slitting and blanking and sheet metal forming
(22210 to 22290)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Steel coil blanking or shear line assets:               
    Coil cars (including stationary coil cars) 15   *   1 Jul 2012
    Cut to length shears and guillotines 15   *   1 Jul 2012
    De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15   *   1 Jul 2012
    Flying shears 10   *   1 Jul 2012
    Grip feeders 10   *   1 Jul 2012
    Levellers 15   *   1 Jul 2012
    Meter wheels 7   *   1 Jul 2012
    Peeler tables 15   *   1 Jul 2012
    Run out tables 15   *   1 Jul 2012
    Scissor lifts 15   *   1 Jul 2012
    Stackers 15   *   1 Jul 2012
Steel coil roll forming assets:               
    Auto banders 10   *   1 Jul 2012
    Closed section induction welders 15   *   1 Jul 2012
    Closed section laser welders 10   *   1 Jul 2012
    CNC laser cutting units 10   *   1 Jul 2012
    Coil cars 15   *   1 Jul 2012
    Coil joining welding units 15   *   1 Jul 2012
    Coil levellers and straighteners 15   *   1 Jul 2012
    Coil magazines 15   *   1 Jul 2012
    Coil tilters 15   *   1 Jul 2012
    Coil tilting coil cars 15   *   1 Jul 2012
    Control systems assets:               
        Motion controllers 10   *   1 Jul 2012
        PLCs 10   *   1 Jul 2012
        Potentiometers 5   *   1 Jul 2012
        Variable speed drives 10   *   1 Jul 2012
    Control systems including roll former control systems (incorporating end coders), de-coiler/un- coiler control systems and snubber control systems 10   *   1 Jul 2012
    De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15   *   1 Jul 2012
    Embossing units 5   *   1 Jul 2012
    Flying shears 10   *   1 Jul 2012
    In-line presses and punches 15   *   1 Jul 2012
    In-line printers and labellers 7   *   1 Jul 2012
    Metal saws:               
        Band saws 10   *   1 Jul 2012
        Rotary cut off saws 10   *   1 Jul 2012
    Roll former tooling 8   *   1 Jul 2012
    Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit):               
        Fixed 15   *   1 Jul 2012
        Mobile 10   *   1 Jul 2012
    Run out tables 15   *   1 Jul 2012
    Shears and guillotines 15   *   1 Jul 2012
    Snubbers (incorporating drives, motors and gearboxes) 15   *   1 Jul 2012
    Strip lubricators 10   *   1 Jul 2012
    Support assets:               
        Controlled access gates 10   *   1 Jul 2012
        Conveyors:               
            Gravity feed conveyors (incorporating belts, rollers and frames) 15   *   1 Jul 2012
            Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15   *   1 Jul 2012
        Engineering workshop assets:               
            CNC and NC lathes 10   *   1 Jul 2012
            Drilling machines 10   *   1 Jul 2012
            Keyway broaching presses 15   *   1 Jul 2012
        Guard lights (incorporating red eye guard lights and stands) 7   *   1 Jul 2012
        Lifting assets:               
            C-hooks 15   *   1 Jul 2012
            Overhead cranes and gantries 25   *   1 Jul 2012
            Spreader bars 10   *   1 Jul 2012
        Manual strapping machines 7   *   1 Jul 2012
        Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7   *   1 Jul 2012
        Perimeter fencing 15   *   1 Jul 2012
        Pneumatic systems assets:               
            Air compressors 7   *   1 Jul 2012
            Air driers 7   *   1 Jul 2012
            Air receivers 15   *   1 Jul 2012
        Racking 20   *   1 Jul 2012
        Stackers (drop and suction) 15   *   1 Jul 2012
        Stretch wrappers 10   *   1 Jul 2012
        Tunnel guarding (including safety cages) 15   *   1 Jul 2012
Steel coil slitting assets:               
    Anti-flutter rolls 10   *   1 Jul 2012
    Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10   *   1 Jul 2012
    Carryover tables 15   *   1 Jul 2012
    Coil cars 15   *   1 Jul 2012
    Coil stacking systems 20   *   1 Jul 2012
    Control systems 10   *   1 Jul 2012
    Controlled access gates 10   *   1 Jul 2012
    Conveyors:               
        Gravity feed conveyors (incorporating belts, rollers and frames) 15   *   1 Jul 2012
        Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15   *   1 Jul 2012
    De-coiler/un-coiler edge guides 10   *   1 Jul 2012
    De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15   *   1 Jul 2012
    Downenders (incorporating conveyors, hydraulics and controls) 20   *   1 Jul 2012
    Entry and exit coil carousels/capstans 20   *   1 Jul 2012
    Entry shears 15   *   1 Jul 2012
    Exit edge guides 10   *   1 Jul 2012
    Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20   *   1 Jul 2012
    Exit turnstile/coil stackers 20   *   1 Jul 2012
    Lifting assets:               
        C-hooks 15   *   1 Jul 2012
        Magnet cranes 20   *   1 Jul 2012
        Overhead cranes and gantries 25   *   1 Jul 2012
    Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15   *   1 Jul 2012
    Pallet conveyor monorails 10   *   1 Jul 2012
    Peeler tables 15   *   1 Jul 2012
    Perimeter guarding 15   *   1 Jul 2012
    Pinch rollers/breakers 20   *   1 Jul 2012
    Pneumatic systems assets:               
        Air compressors 7   *   1 Jul 2012
        Air driers 7   *   1 Jul 2012
        Air receivers 15   *   1 Jul 2012
    Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15   *   1 Jul 2012
    Scrap baller 15   *   1 Jul 2012
    Scrap chopper bins and carriages 20   *   1 Jul 2012
    Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15   *   1 Jul 2012
    Scrap choppers 20   *   1 Jul 2012
    Separator blades 10   *   1 Jul 2012
    Slitter tooling (incorporating blades, rubbers and spacers) 5   *   1 Jul 2012
    Slitting head building stations (incorporating rotating rigs) 20   *   1 Jul 2012
    Slitting head entry side guides 10   *   1 Jul 2012
    Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15   *   1 Jul 2012
    Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15   *   1 Jul 2012
    Weighing scales (incorporating load cells and controls) 20   *   1 Jul 2012
Steel sheet metal forming assets:               
    Blankers 15   *   1 Jul 2012
    Brake presses 20   *   1 Jul 2012
    CNC multi head combined slitter/blankers 15   *   1 Jul 2012
    Control systems 10   *   1 Jul 2012
    Folders 10   *   1 Jul 2012
    Guillotines 15   *   1 Jul 2012
    Mini slitters 15   *   1 Jul 2012
Boiler, tank and other heavy gauge metal container manufacturing
(22310)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Sheet metal tanks manufacturing assets:               
    Band saws 5   *   1 Jul 2012
    Coil holders 10   *   1 Jul 2012
    Curving rollers 10   *   1 Jul 2012
    Drilling machines (including bench and radial drills) 5   *   1 Jul 2012
    Gang and turret punching machines 15   *   1 Jul 2012
    Hand tools 5   *   1 Jul 2012
    Hoists:               
        Electric 5   *   1 Jul 2012
        Hydraulic 15   *   1 Jul 2012
    Hooks (including c-hooks and slinger hooks) 5   *   1 Jul 2012
    Jib cranes 15   *   1 Jul 2012
    Laser cutters 7   *   1 Jul 2012
    Overhead cranes and gantries 25   *   1 Jul 2012
    Pallet jacks 10   *   1 Jul 2012
    Plate grabs 5   *   1 Jul 2012
    Racking 20   *   1 Jul 2012
    Riveting machines 15   *   1 Jul 2012
    Shears:               
        Hand-held type 3   *   1 Jul 2012
        Guillotine type 15   *   1 Jul 2012
    Spreader bars 15   *   1 Jul 2012
    Trolleys 5   *   1 Jul 2012
    Welders 5   *   1 Jul 2012
Motor vehicle manufacturing
(23110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):               
    Ancillary and support assets:               
        Air compressors 15   *   1 Jul 2011
        Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Warehouse and distribution centre equipment and machines               
        Brake hose cleaning machines 10   *   1 Jul 2011
        Calibration assets 10   *   1 Jul 2011
        Control systems 10   *   1 Jul 2011
        Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10   *   1 Jul 2011
        Dust and fume extraction assets:               
            Fixed extraction systems (incorporating ducting, extraction arms etc) 15   *   1 Jul 2011
            Mobile 7   *   1 Jul 2011
        Floor sweepers/scrubbers 10   *   1 Jul 2011
        Glycol and water mixing plant assets 15   *   1 Jul 2011
            Hose reels 7   *   1 Jul 2011
        Power supply assets including generators - use any relevant determinations made for Power supply assets in Table B               
        Racks and shelving 20   *   1 Jul 2011
        Stillages, storage bins tote boxes and trolleys 15   *   1 Jul 2011
        Storage tanks:               
            Fuel storage tanks 20   *   1 Jul 2011
            Gas storage tanks (including argon, CNG and nitrogen gas storage tanks) 30   *   1 Jul 2011
            Lubricant storage tanks 20   *   1 Jul 2011
        Tooling:               
            Dies (for press brakes) 12   *   1 Jul 2011
            Jigs and fixtures 7   *   1 Jul 2011
            Moulds (including fibreglass moulds) 7   *   1 Jul 2011
        Vehicle platforms and runways (used in wheel alignment etc) 20   *   1 Jul 2011
        Ventilation fans 20   *   1 Jul 2011
        Waste oil collection and storage assets 10   *   1 Jul 2011
        Waste water treatment assets:               
            Meters 5   *   1 Jul 2011
            Pipework 15   *   1 Jul 2011
            Pumps 12   *   1 Jul 2011
            Separators 15   *   1 Jul 2011
            Tanks 30   *   1 Jul 2011
        Water demineralising plant assets including containers, pipework, pumps and reverse osmosis assets 15   *   1 Jul 2011
        Weighers:               
            Fixed (weighbridges) 20   *   1 Jul 2011
            Mobile 10   *   1 Jul 2011
    Assembly and body shop assets:               
        Adhesive mixing and dispensing assets 15   *   1 Jul 2011
        Alignment, positioning and verification assets:               
            Axle and frame alignment assets (including frame presses) 15   *   1 Jul 2011
            Computer and laser based contact and non- contact devices (including 'Faro arms') 10   *   1 Jul 2011
            Dumpy levels 7   *   1 Jul 2011
        Coupling machines 15   *   1 Jul 2011
        Power tool and rivet gun power packs and rigs 15   *   1 Jul 2011
        Power tools:               
            Nut runners (including cables and controllers) 7   *   1 Jul 2011
            Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools               
        Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12   *   1 Jul 2011
        Welding assets:               
            Automatic stud well bowl feeder units 10   *   1 Jul 2011
            Hand held and portable spot welders (including transformers) 10   *   1 Jul 2011
            MIG welders 15   *   1 Jul 2011
            Stud welding machines 15   *   1 Jul 2011
            TIG welders 15   *   1 Jul 2011
            Vertical electric welders (pedestal welders) 15   *   1 Jul 2011
            Welding reels 7   *   1 Jul 2011
    Handling assets:               
        Conveyors:               
            Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15   *   1 Jul 2011
            Monorails and overhead conveyors 20   *   1 Jul 2011
        Cranes (including gantry cranes, overhead cranes and turnover cranes) 25   *   1 Jul 2011
        Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), Elevating work platforms (EWPs)               
        Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts               
        Mobile hoists/floor cranes (including engine and radiator hoists) 15   *   1 Jul 2011
        Pushers, rollers and tug units 10   *   1 Jul 2011
        Vehicle hoists/lifters (including column lifters and post hoists) 25   *   1 Jul 2011
    Paint shop assets:               
        Booths and ovens:               
            Generally (including baking/curing ovens, paint mixing booths/rooms,

pre-treatment/sanding booths and wash down booths including cab degreasers)

20   *   1 Jul 2011
            Spray booths and combination spray booth baking ovens 15   *   1 Jul 2011
        Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15   *   1 Jul 2011
        Infrared paint dryers 7   *   1 Jul 2011
        Paint proportioning assets:               
            Electronic component proportioning systems 10   *   1 Jul 2011
            Paint tinting and colour blending machines 5   *   1 Jul 2011
    Press shop assets:               
        Bending machines:               
            Chassis rail/frame bending machines 20   *   1 Jul 2011
            Folders (including pan brakes) 20   *   1 Jul 2011
            Press brakes (brake presses) 25   *   1 Jul 2011
            Tube benders 12   *   1 Jul 2011
        Chassis rail drilling/punching machines:               
            Chassis rail processing machines incorporating drilling and profiling 20   *   1 Jul 2011
            Punching machines 20   *   1 Jul 2011
        CNC milling machines 10   *   1 Jul 2011
        CNC routing machines 10   *   1 Jul 2011
        Drilling machines (bench drills, pedestal drills and pillar drills) 12   *   1 Jul 2011
        Guillotine shears 20   *   1 Jul 2011
        Lathes:               
            CNC lathes 10   *   1 Jul 2011
            Conventional or non-CNC lathes 15   *   1 Jul 2011
        Plasma cutters 15   *   1 Jul 2011
        Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10   *   1 Jul 2011
    Trim and final shop assets:               
        Air conditioning charging units 10   *   1 Jul 2011
        Brake testing units 20   *   1 Jul 2011
        Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets               
        Electrical systems testing assets 15   *   1 Jul 2011
        Fluid filling assets:               
            Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10   *   1 Jul 2011
            Urea dispensing systems incorporating intermediate bulk containers, hose reels, meters and pumps 10   *   1 Jul 2011
        Headlight aiming equipment 10   *   1 Jul 2011
        Torque testing machines (including chassis dynamometers and engine dynamometers) 12   *   1 Jul 2011
        Wheel alignment assets:               
            Wheel alignment lasers 4   *   1 Jul 2011
            Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors 15   *   1 Jul 2011
Metal stamping and blanking assets:               
    Ancillary assets (including building and services assets):               
        Air compressors 15   *   1 Jul 2012
        Air dryers 10   *   1 Jul 2012
        Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B               
        Steelwork structures (including access and storage platforms, bollards, ladders etc) 15   *   1 Jul 2012
    Blanking and stamping press assets:               
        Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15   *   1 Jul 2012
        Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15   *   1 Jul 2012
    Die change over assets (die trailers, die trucks, die trolleys etc) 15   *   1 Jul 2012
    Die racks 15   *   1 Jul 2012
    Dies (stamping dies) 7   *   1 Jul 2012
    Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10   *   1 Jul 2012
    Maintenance workshop and tool room assets:               
        Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15   *   1 Jul 2012
        Cutting machines (including gas cutters and plasma cutting machines) 10   *   1 Jul 2012
        Exhaust fans 10   *   1 Jul 2012
        Fixtures (including rotary work fixtures and set up fixtures) 10   *   1 Jul 2012
        Hand tools (including portable power tools, sealer guns and spray guns) 3   *   1 Jul 2012
        Heat treatment assets (including furnaces and quench tanks etc) 15   *   1 Jul 2012
        Lifting equipment (including vertical elevators and hoists) 15   *   1 Jul 2012
        Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15   *   1 Jul 2012
        Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10   *   1 Jul 2012
        Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15   *   1 Jul 2012
        Welders (including ARC welders, MIG welders and TIG welders) 10   *   1 Jul 2012
    Pallets 10   *   1 Jul 2012
    Production control systems 10   *   1 Jul 2012
    Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10   *   1 Jul 2012
    Scrap metal baling assets (including balers and conveying systems) 15   *   1 Jul 2012
    Steel coil and steel sheet handling assets:               
        Automated guided vehicles (AGVs used in blank/stamped parts handling) 10   *   1 Jul 2012
        Coil loaders including hydraulic carts, lift tables and platforms 15   *   1 Jul 2012
        Conveyors 15   *   1 Jul 2012
        Forklifts - see Table B               
        Overhead cranes and hoists 20   *   1 Jul 2012
    Steel coil and steel sheet processing assets:               
        Blank/sheet turnover machines 15   *   1 Jul 2012
        Destacking/stacking machines 10   *   1 Jul 2012
        Washing machines 10   *   1 Jul 2012
Motor car engine assembly and manufacturing assets:               
    Ancillary and support assets:               
        Air compressors 15   *   1 Jul 2012
        Air curtains 10   *   1 Jul 2012
        Control systems (including mimic panels) 10   *   1 Jul 2012
        Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15   *   1 Jul 2012
        Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15   *   1 Jul 2012
        Engine lubrication storage, filtration and feed plant assets 15   *   1 Jul 2012
        Engine pallets 10   *   1 Jul 2012
        Lighting (production) 15   *   1 Jul 2012
        Racks, shelving, stands and tables generally 15   *   1 Jul 2012
        Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10   *   1 Jul 2012
        Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10   *   1 Jul 2012
        Stillages, storage bins, tote boxes and trolleys 10   *   1 Jul 2012
        Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15   *   1 Jul 2012
        Tooling assets:               
            Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10   *   1 Jul 2012
            Tooling (for drills, lathes, mills etc) 3   *   1 Jul 2012
    Engine assembly and engine component sub- assembly assets:               
        Adhesive application assets used in form-in- place gasket systems etc (including adhesive unloading equipment and robots) 10   *   1 Jul 2012
        Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10   *   1 Jul 2012
        Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10   *   1 Jul 2012
        Nut runner assets:               
            Automated nut runner and fastening systems incorporating cables and controllers, and including bolt torquing robots 10   *   1 Jul 2012
            Manually operated nut runners (pre-torque applications etc) 5   *   1 Jul 2012
        Power tools generally 3   *   1 Jul 2012
    Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15   *   1 Jul 2012
    Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10   *   1 Jul 2012
    Handling assets:               
        Conveyors:               
            Elevating conveyors (including engine block elevating conveying assets etc) 15   *   1 Jul 2012
            Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15   *   1 Jul 2012
            Monorails and overhead conveyors 15   *   1 Jul 2012
        Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20   *   1 Jul 2012
        Lifting fixtures, magnets, slings etc 10   *   1 Jul 2012
    Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10   *   1 Jul 2012
    Toolroom assets:               
        Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15   *   1 Jul 2012
        Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15   *   1 Jul 2012
        Fixtures (including rotary work fixtures and set up fixtures) 10   *   1 Jul 2012
        Heat treatment assets (including furnaces and quench tanks) 15   *   1 Jul 2012
        Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15   *   1 Jul 2012
        Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15   *   1 Jul 2012
        Welders (ARC welders, MIG welders etc) 10   *   1 Jul 2012
    Waste treatment assets:               
        Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10   *   1 Jul 2012
        Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10   *   1 Jul 2012
        Pumps (including dosing pumps, recirculation pumps etc) 10   *   1 Jul 2012
        Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20   *   1 Jul 2012
        Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15   *   1 Jul 2012
Motor vehicle manufacturing plant (not listed elsewhere):               
    Basic machinery 10      1 Jan 2001
    Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools) 3      1 Jan 2001
Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410)               
Motor vehicle body and trailer manufacturing
(23120)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)               
Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)               
Other motor vehicle parts manufacturing
(23190)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets               
Piston ring manufacturing plant:               
    Engineering works plant 20      1 Jan 2001
    Motors 20      1 Jan 2001
    Overhead gear, equipment, belting etc 20      1 Jan 2001
    Precision machines 13 ⅓      1 Jan 2001
Railway rolling stock manufacturing and repair services
(23930)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Assembly assets:
    Access and assembly platforms 15   *   1 Jul 2014
    Alignment assets (including gearbox alignment assets) 10   *   1 Jul 2014
    Bearing puller assets 10   *   1 Jul 2014
    Blast chamber assets (incorporating shot recovery systems) 10   *   1 Jul 2014
    Cutting assets (including plate profilers, profile cutters and saws) 10   *   1 Jul 2014
    De-coiling assets 15   *   1 Jul 2014
    Drilling assets (including radial drills) 10   *   1 Jul 2014
    Foam filling station assets 10   *   1 Jul 2014
    Furnaces and ovens (including ladles and stress relief ovens) 20   *   1 Jul 2014
    Jigs (including rollover jigs and lifting jigs) 15   *   1 Jul 2014
    Lathes (including above floor and under floor wheel lathes) 20   *   1 Jul 2014
    Milling machines (including gantry) 20   *   1 Jul 2014
    Pipe and tube bending assets 10   *   1 Jul 2014
    Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20   *   1 Jul 2014
    Riveting assets 5   *   1 Jul 2014
    Specialised hydraulic tool assets 10   *   1 Jul 2014
    Stretch formers 10   *   1 Jul 2014
    Sweeping assets 10   *   1 Jul 2014
    Turning assets 10   *   1 Jul 2014
    Wash bay assets 10   *   1 Jul 2014
    Welding assets (including robot welders and spot welding towers) 10   *   1 Jul 2014
    Wire cutting and stripping assets 10   *   1 Jul 2014
Handling assets:     
    Cranes (including overhead gantry cranes) 25   *   1 Jul 2014
    Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20   *   1 Jul 2014
    Pallet lifters 10   *   1 Jul 2014
    Scissor lifts 10   *   1 Jul 2014
Maintenance and refurbishment assets:     
    Boring assets 10   *   1 Jul 2014
    Cutting assets (including guillotines, plasma cutters and profilers) 15   *   1 Jul 2014
    Detecting assets (including flaw detectors) 10   *   1 Jul 2014
    Drilling assets (including radial drills) 10   *   1 Jul 2014
    Grinding and milling assets 20   *   1 Jul 2014
    Hydraulic drop and work tables 10   *   1 Jul 2014
    Lathes (including above floor and under floor wheel lathes) 20   *   1 Jul 2014
    Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15   *   1 Jul 2014
    Portable presses (including hydraulic power presses) 10   *   1 Jul 2014
    Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20   *   1 Jul 2014
    Tanks (including washing and water tanks) 20   *   1 Jul 2014
    Vacuum assets 10   *   1 Jul 2014
    Washing assets (including bearing and bogie washers) 10   *   1 Jul 2014
    Welding assets (including robot welders and spot welding towers) 10   *   1 Jul 2014
    Wheel condition monitoring systems 7   *   1 Jul 2014
Support assets:     
    Cleaning assets (including high pressure cleaners) 5   *   1 Jul 2014
    Compressed air system assets (including compressors, dryers and filters and receivers) 10   *   1 Jul 2014
    Computer measuring and monitoring assets (including load and pressure indicators) 7   *   1 Jul 2014
    Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10   *   1 Jul 2014
    Cooling towers 15   *   1 Jul 2014
    Dust and fume extraction system assets 15   *   1 Jul 2014
    Electricity supply assets - see Table A Electricity supply (26100 to 26400)               
    Fastening and riveting assets 5   *   1 Jul 2014
    Fire prevention systems (incorporating fire protection systems and water tanks) 15   *   1 Jul 2014
    Induction heaters 10   *   1 Jul 2014
    Portable train weighing assets 10   *   1 Jul 2014
    Pumps (including hydraulic pumps) 10   *   1 Jul 2014
    Racking and storage assets 20   *   1 Jul 2014
    Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10   *   1 Jul 2014
    Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200)               
    Refrigerant recovery assets 10   *   1 Jul 2014
    Traversers and turntables 20   *   1 Jul 2014
    Vehicle progression systems assets (including rabbits) 10   *   1 Jul 2014
    Waste water and effluent treatment assets 10   *   1 Jul 2014
    Weighing assets for carriages and locomotives 20   *   1 Jul 2014
Testing assets:               
    Bogie, brake and spring testing assets 10   *   1 Jul 2014
    Cab test benches and CRC cable testing assets 5   *   1 Jul 2014
    Earth testing assets 10   *   1 Jul 2014
    Electrical testing assets (including multimeters) 10   *   1 Jul 2014
    Post production testing assets (excluding weighing assets - see above in support assets):               
        Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10   *   1 Jul 2014
        Other post production testing assets 5   *   1 Jul 2014
    Test sheds for testing locomotives and other rolling stock 30   *   1 Jul 2014
Other transport equipment manufacturing n.e.c.
(23990)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Motor cycle building plant 10      1 Jan 2001
Photographic, optical and ophthalmic equipment manufacturing
(24110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Optical lens grinding and contact lens manufacturing:               
    CNC milling machines 7   *   1 Jul 2004
    Combined surface generators and grinders and finers 10   *   1 Jul 2004
    Deblocking and lens cleaning machines (including ultrasonic washers) 9   *   1 Jul 2004
    Finers 10   *   1 Jul 2004
    Finishing blockers 8   *   1 Jul 2004
    Frame tracers 5   *   1 Jul 2004
    Lap tools 10   *   1 Jul 2004
    Layout blockers 8   *   1 Jul 2004
    Lens coating machines 10   *   1 Jul 2004
    Lens curing and drying ovens 10   *   1 Jul 2004
    Lens edgers 7   *   1 Jul 2004
    Lens tinting machines 8   *   1 Jul 2004
    Lensmeters:               
        Automated 5   *   1 Jul 2004
        Manual 10   *   1 Jul 2004
    Polishers 10   *   1 Jul 2004
    Protective lacquering or surface saver taping machines 9   *   1 Jul 2004
    Surface generators and grinders 10   *   1 Jul 2004
    Surface lathes 8   *   1 Jul 2004
Other professional and scientific equipment manufacturing n.e.c.
(24190)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Watchmakers' plant 10      1 Jan 2001
Furniture and other manufacturing
(25110 to 25990)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Broom and brush manufacturing plant 13 ⅓      1 Jan 2001
Furniture-making plant 13 ⅓      1 Jan 2001
Jewellers' plant 10      1 Jan 2001
Umbrella manufacturers' plant:               
    Cutting boards 10      1 Jan 2001
    Lathes 13 ⅓      1 Jan 2001
    Motors 20      1 Jan 2001
ELECTRICITY, GAS, WATER AND WASTE SERVICES
(26110 to 29220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Electricity distribution:               
    Control, monitoring, communications and protection systems 10   *   1 Jan 2002
    Customer meters (incorporating load and time switches if fitted) 25   *   1 Jan 2002
    Customer service mains or cable, above ground 40   *   1 Jan 2002
    Customer service mains or cable, underground 50   *   1 Jan 2002
    Distribution lines:               
        Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45   *   1 Jan 2002
        Combination of above ground and underground 47 ½   *   1 Jan 2002
        Underground (incorporating cables, fittings and ground pad mounted transformers) 50   *   1 Jan 2002
    Distribution substations/transformers, pole or ground pad mounted 40   *   1 Jan 2002
    Distribution zone substations (excluding control, monitoring, communications and protection systems) 40   *   1 Jan 2002
    Nightwatchman's lights 15   *   1 Jan 2002
    Street lights 15   *   1 Jan 2002
Electricity generation:               
    Ash and dust handling and disposal:               
        Ash dams 20   *   1 Jan 2002
        Ash slurry systems 15   *   1 Jan 2002
        Conveyors 30   *   1 Jan 2002
        Crushers 15   *   1 Jan 2002
        On-site storage silos, concrete or steel 30   *   1 Jan 2002
    Fuel supply and handling:               
        On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30   *   1 Jan 2002
        On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30   *   1 Jan 2002
        Solid fuels:               
            Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30   *   1 Jan 2002
            Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30   *   1 Jan 2002
            On-site coal storage assets (including stacking and reclaiming assets) 30   *   1 Jan 2002
            On-site storage silos, concrete or steel 30   *   1 Jan 2002
            Quality control assets (including coal sampling assets and secondary crushers) 30   *   1 Jan 2002
    Power generators:               
        Co-generation:               
            Condensing and feed heating assets 30   *   1 Jan 2002
            Control and monitoring system 15   *   1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply assets) 15   *   1 Jan 2002
            Gas turbine generators 30   *   1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30   *   1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25   *   1 Jan 2002
            Heat recovery steam generators 30   *   1 Jan 2002
            Miscellaneous assets 30   *   1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30   *   1 Jan 2002
            On-site switchyards with gas insulated switchgear 30   *   1 Jan 2002
            Reciprocating engines, diesel fired 20   *   1 Jan 2002
            Reciprocating engines, gas spark ignition 20   *   1 Jan 2002
            Station and auxiliary electrical systems within the power station 30   *   1 Jan 2002
            Steam turbine generators 30   *   1 Jan 2002
        Combined cycle:               
            Condensing and feed heating assets 30   *   1 Jan 2002
            Control and monitoring systems 15   *   1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply assets) 15   *   1 Jan 2002
            Gas turbine generators 30   *   1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30   *   1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25   *   1 Jan 2002
            Heat recovery steam generators 30   *   1 Jan 2002
            Miscellaneous assets 30   *   1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30   *   1 Jan 2002
            On-site switchyards with gas insulated switchgear 30   *   1 Jan 2002
            Station and auxiliary electrical systems within the power station 30   *   1 Jan 2002
            Steam turbine generators 30   *   1 Jan 2002
        Diesel or gas engine:               
            Control and monitoring systems 15   *   1 Jan 2002
            Diesel reciprocating engines 20   *   1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply assets) 15   *   1 Jan 2002
            Gas spark ignition reciprocating engines 20   *   1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30   *   1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25   *   1 Jan 2002
            Miscellaneous assets 30   *   1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30   *   1 Jan 2002
            On-site switchyards with gas insulated switchgear 30   *   1 Jan 2002
            Station and auxiliary electrical systems within the power station 30   *   1 Jan 2002
        Gas turbine:               
            Control and monitoring systems 15   *   1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply assets) 15   *   1 Jan 2002
            Gas turbine generators 30   *   1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30   *   1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25   *   1 Jan 2002
            Miscellaneous assets 30   *   1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30   *   1 Jan 2002
            On-site switchyards with gas insulated switchgear 30   *   1 Jan 2002
            Station and auxiliary electrical systems within the power station 30   *   1 Jan 2002
        Hydro-electric:               
            Control and monitoring system 15   *   1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply assets) 15   *   1 Jan 2002
            Generator transformers and unit transformers in sub-tropical area 30   *   1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25   *   1 Jan 2002
            Hydro turbines and generators 40   *   1 Jan 2002
            Miscellaneous assets 40   *   1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 40   *   1 Jan 2002
            On-site switchyards with gas insulated switchgear 35   *   1 Jan 2002
            Station and auxiliary electrical systems within the power station 40   *   1 Jan 2002
        Solar:               
            Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20   *   1 Jul 2011
         Thermal:               
            Condensing and feed heating assets 30   *   1 Jan 2002
            Control and monitoring systems 15   *   1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply assets) 15   *   1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30   *   1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25   *   1 Jan 2002
            Miscellaneous assets 30   *   1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30   *   1 Jan 2002
            On-site switchyards with gas insulated switchgear 30   *   1 Jan 2002
            Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30   *   1 Jan 2002
            Solid fuel preparation assets (including fuel feeders and milling assets) 30   *   1 Jan 2002
            Station and auxiliary electrical systems within the power station 30   *   1 Jan 2002
            Steam generators 30   *   1 Jan 2002
            Steam turbine generators 30   *   1 Jan 2002
        Wind:               
            Generator transformers and unit transformers in sub-tropical areas 30   *   1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25   *   1 Jan 2002
            Wind turbines 20   *   1 Jan 2002
    Power station civil and structural works:               
        Chimney stacks:               
            Concrete surrounds 30   *   1 Jan 2002
            Steel flues 20   *   1 Jan 2002
        Cooling towers (concrete or timber) 30   *   1 Jan 2002
        Cooling water systems (excluding cooling towers and condensing assets) 30   *   1 Jan 2002
        Power station buildings, to the extent that they form an integral part of plant 30   *   1 Jan 2002
    Workshop machinery and tools 20   *   1 Jan 2002
Electricity transmission:               
    Control, monitoring, communications and protection systems 12 ½   *   1 Jan 2002
    Power transformers 40   *   1 Jan 2002
    Transmission lines (incorporating conductors, insulators and towers) 47 ½   *   1 Jan 2002
    Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40   *   1 Jan 2002
Gas supply
(27000)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Gas distribution[27]:               
    Control systems (excluding computers) 10   *   1 Jul 2002
    Gas meters 15   *   1 Jul 2002
    Low pressure (LP) gas storage holders 40   *#   1 Jul 2002
    Pigging devices 5   *   1 Jul 2002
    Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services):               
        Generally 50   *#   1 Jul 2002
        PVC pipelines 30   *#   1 Jul 2002
    Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40   *#   1 Jul 2002
Gas transmission[28]:               
    Compressor gas turbine (GT) drivers 20   *   1 Jul 2002
    Compressor station assets 30   *#   1 Jul 2002
    Control systems (excluding computers) 10   *   1 Jul 2002
    Gas meters 15   *   1 Jul 2002
    Gas pipeline LNG station assets 30   *#   1 Jul 2002
    Pigging devices 5   *   1 Jul 2002
    Pipelines - transmission, spur or lateral 50   *#   1 Jul 2002
    Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40   *#   1 Jul 2002
    Underground gas storage asset 40   *#   1 Jul 2002
Irrigation water providers
(28110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Channel regulators 80   *   1 Jan 2005
Cranes (including gantries) 40   *   1 Jan 2005
Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following:

concrete, earth and rockfill)

100   *   1 Jan 2005
Drain inlet 50   *   1 Jan 2005
Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100   *   1 Jan 2005
Escapes 50   *   1 Jan 2005
Flow meters 20   *   1 Jan 2005
Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator:               
    Concrete 50   *   1 Jan 2005
    Earth 80   *   1 Jan 2005
Measurement flumes 50   *   1 Jan 2005
Metered outlets:               
    Electronic 40   *   1 Jan 2005
    Mechanical 50   *   1 Jan 2005
    Piped 40   *   1 Jan 2005
Offtakes 80   *   1 Jan 2005
Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80   *   1 Jan 2005
Pump inlets 50   *   1 Jan 2005
Pump sets (incorporating switchboards, starters, motors and pumps) 40   *   1 Jan 2005
Reservoirs and tanks 80   *   1 Jan 2005
Valves 40   *   1 Jan 2005
Water supply
(28110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Aerators and blowers 20   *   1 Jan 2005
Cathodic protection systems 20   *   1 Jan 2005
Chemical dosing pumps 25   *   1 Jan 2005
Pump sets (incorporating switch boards, starters, motors and pumps) 25   *   1 Jan 2005
Raw water storage and supply assets:               
    Bores 30   *   1 Jan 2005
    Dam or weir intake structures 100   *   1 Jan 2005
    Dams and weirs 100   *   1 Jan 2005
Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80   *   1 Jan 2005
Service connections:               
    Water meters 20   *   1 Jan 2005
Valves:               
    Generally 30   *   1 Jan 2005
    Pressure reducing valves 25   *   1 Jan 2005
Water mains: Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80   *   1 Jan 2005
Water supply control systems assets:               
    Air scour flow meters, level sensors, transmitters and meters 10   *   1 Jan 2005
    Chlorine analysers, mini labs, PH meters, turbidity analysers and meters 7   *   1 Jan 2005
    Flow meters 20   *   1 Jan 2005
    Pressure sensors, transmitters and meters 10   *   1 Jan 2005
    Telemetry (including modems and remote transfer units) 10   *   1 Jan 2005
    Variable speed drives 15   *   1 Jan 2005
Water supply pumping station detention tanks 80   *   1 Jan 2005
Water treatment assets:               
    Balance tanks 80   *   1 Jan 2005
    Bore water treatment assets:               
        Aerators and blowers 20   *   1 Jan 2005
        Lime silos 50   *   1 Jan 2005
        Batching tanks 80   *   1 Jan 2005
        Lime pump sets (incorporating switch boards, starters, motors and pumps) 25   *   1 Jan 2005
        Reactors 25   *   1 Jan 2005
        Filtration tanks 80   *   1 Jan 2005
        Backwash pumps 25   *   1 Jan 2005
        Clear water tanks 80   *   1 Jan 2005
        Sludge thickeners 50   *   1 Jan 2005
        Drying beds 50   *   1 Jan 2005
    Chemical blowers 15   *   1 Jan 2005
    Chemical dosing systems 15   *   1 Jan 2005
    Chemical feeders and hoppers 25   *   1 Jan 2005
    Chemical mixers and blenders 25   *   1 Jan 2005
    Chemical storage tanks 30   *   1 Jan 2005
    Clarifiers (incorporating scrapers) 80   *   1 Jan 2005
    Clear water tanks 80   *   1 Jan 2005
    Dissolved air flotation systems 25   *   1 Jan 2005
    Filtration tanks (incorporating scrapers) 80   *   1 Jan 2005
    Flocculation tanks (incorporating scrapers) 80   *   1 Jan 2005
    Inline mixers 15   *   1 Jan 2005
    Penstocks 25   *   1 Jan 2005
    Raw water inlet screening systems 25   *   1 Jan 2005
    Sludge treatment lagoons 50   *   1 Jan 2005
    Wash water holding tanks 80   *   1 Jan 2005
Sewerage and drainage services
(28120)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Chemical dosing pumps 25   *   1 Jan 2005
Dams:               
    Lined earth dams 100   *   1 Jan 2005
    Dam covers 20   *   1 Jan 2005
Effluent outfalls:               
    Shoreline ocean 100   *   1 Jan 2005
    Extended ocean 100   *   1 Jan 2005
    River or estuary 100   *   1 Jan 2005
Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000)               
Pump sets (incorporating switch boards, starters, motors and pumps) 25   *   1 Jan 2005
Sewage pump station assets:               
    Detention tanks 80   *   1 Jan 2005
    Overflow screens 25   *   1 Jan 2005
Sewage service connection assets:               
    Low pressure pumps 25   *   1 Jan 2005
    Vacuum pumps 25   *   1 Jan 2005
Sewage treatment assets:               
    Air filtration systems 20   *   1 Jan 2005
    Air scrubbers 10   *   1 Jan 2005
    Chemical blowers 15   *   1 Jan 2005
    Chemical feeders and hoppers 25   *   1 Jan 2005
    Chemical mixers and blenders 25   *   1 Jan 2005
    Chemical storage tanks 30   *   1 Jan 2005
    Grit removal assets 25   *   1 Jan 2005
    Penstocks 25   *   1 Jan 2005
    Screenings removal assets 25   *   1 Jan 2005
    Sludge processing assets:               
        Anaerobic digesters 80   *   1 Jan 2005
        Anaerobic digester gas handling and blowing systems 25   *   1 Jan 2005
        Anaerobic digester heating systems 25   *   1 Jan 2005
        Bio-filters 80   *   1 Jan 2005
        Dissolved air flotation systems 25   *   1 Jan 2005
        Lime disinfection dosing units 25   *   1 Jan 2005
        Sludge dewatering assets:               
            Belt presses 15   *   1 Jan 2005
            Centrifuges 20   *   1 Jan 2005
            Screw conveyors 25   *   1 Jan 2005
            Screw presses 20   *   1 Jan 2005
            Sludge driers 20   *   1 Jan 2005
        Sludge heating units 20   *   1 Jan 2005
        Sludge thickening tanks (incorporating scrapers) 80   *   1 Jan 2005
    Treatment assets:               
        Primary treatment assets:               
            Primary clarifiers (incorporating scrapers) 80   *   1 Jan 2005
            Primary sedimentation lagoons 50   *   1 Jan 2005
            Primary sedimentation tanks (incorporating scrapers and weirs) 80   *   1 Jan 2005
            Scum collection and transfer systems 25   *   1 Jan 2005
        Secondary treatment assets:               
            Biological nutrient removal (BNR) assets:               
                Aerators and blowers 20   *   1 Jan 2005
                BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80   *   1 Jan 2005
            Mixers 25   *   1 Jan 2005
            Secondary clarifiers (incorporating scrapers) 80   *   1 Jan 2005
            Secondary treatment lagoons 50   *   1 Jan 2005
            Secondary treatment tanks (incorporating scrapers and weirs) 80   *   1 Jan 2005
            Sequenced batch reactors 80   *   1 Jan 2005
            Sludge aerators and blowers 80   *   1 Jan 2005
        Tertiary treatment assets:               
            Backwash air blowers 20   *   1 Jan 2005
            Chlorine contact tanks 80   *   1 Jan 2005
            Filtration tanks 80   *   1 Jan 2005
            Reverse osmosis assets:               
                Fine screening systems 15   *   1 Jan 2005
                Micro filtration units 15   *   1 Jan 2005
                Reverse osmosis membrane filtration units 10   *   1 Jan 2005
            UV disinfectors 25   *   1 Jan 2005
    Water storage tanks 80   *   1 Jan 2005
Sewerage control systems assets:               
    Chlorine residual analysers and PH meters 7   *   1 Jan 2005
    Dissolved oxygen probes, level sensors, transmitters and meters 10   *   1 Jan 2005
    Flow meters 20   *   1 Jan 2005
    Telemetry (including modems and remote transfer units) 10   *   1 Jan 2005
    Variable speed drives 15   *   1 Jan 2005
Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80   *   1 Jan 2005
Valves:               
    Generally 25   *   1 Jan 2005
    Pressure reducing valves 30   *   1 Jan 2005
Solid waste collection services
(29110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air compressors and receivers 7   *   1 Jul 2015
Balers 7   *   1 Jul 2015
Bins:               
    Domestic mobile bins (plastic) 10   *   1 Jul 2015
    Industrial mobile rubbish bins (metal) 8   *   1 Jul 2015
    Industrial mobile rubbish bins (plastic) 5   *   1 Jul 2015
    Metal skips for hire 8   *   1 Jul 2015
    Roll-on roll-off containers 10   *   1 Jul 2015
    Stationary and portable compactor bins 8   *   1 Jul 2015
Bin delivery vehicle cranes/bin and skip lifters 10   *   1 Jul 2015
Compactors and collection bodies on trucks (including lifting arms) 8   *   1 Jul 2015
Fans 10   *   1 Jul 2015
Forklifts 11   *   1 Jul 2015
Garbage compactor trucks (excluding the compactor)[29] 10   *#   1 Jul 2015
Hook lifts on truck body 10   *   1 Jul 2015
Truck hoists 20   *   1 Jul 2015
Washing assets including pressure washers 4   *   1 Jul 2015
Waste water treatment systems 10   *   1 Jul 2015
Waste treatment and disposal services
(29210)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Transfer stations and landfill operation assets:               
    Air compressors and receivers 7   *   1 Jul 2015
    Balers 7   *   1 Jul 2015
    Bins:               
        Bins generally (including metal bins) 7   *   1 Jul 2015
        Compactor bins 6   *   1 Jul 2015
        Mobile bins (including rubbish bins) 5   *   1 Jul 2015
    Bulk fuel above ground tanks 20   *   1 Jul 2015
    Bulldozers and drotts (including landfill compaction assets) 5   *   1 Jul 2015
    CCTV and security systems 4   *   1 Jul 2015
    Concrete crushing assets 15      1 Jul 2015
    Dust and odour control assets 12   *   1 Jul 2015
    Excavators and front end loaders 5   *   1 Jul 2015
    Fans 10   *   1 Jul 2015
    Forklifts used in waste handling 5   *   1 Jul 2015
    Forklifts not used in waste handling 11   *   1 Jul 2015
    Gas capture assets:               
        Extraction assets including wells, laterals and headers, and condensate systems 8   *   1 Jul 2015
        Flare skid assets generally including blowers, monitoring systems and flame arresters, but excluding flare stacks 7 ½   *   1 Jul 2015
        Flare stacks - continuous use 15   *   1 Jul 2015
        Flare stacks - standby stacks 7 ½   *   1 Jul 2015
        Monitoring systems (excluding wells) 5   *   1 Jul 2015
        Off-site monitoring wells 15   *   1 Jul 2015
    Green waste mulchers and shredders 7   *   1 Jul 2015
    Hoppers 7   *   1 Jul 2015
    Push pits 15   *   1 Jul 2015
    Sweepers - road sweepers 10   *   1 Jul 2015
    Transfer trailers 10   *   1 Jul 2015
    Water treatment systems 10   *   1 Jul 2015
    Weighbridges 15   *   1 Jul 2015
Waste remediation and materials recovery services
(29220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Materials recovery facility (MRF) assets:               
    Air compressors and receivers 7   *   1 Jul 2014
    Balers 7   *   1 Jul 2014
    Ballistic separators 10   *   1 Jul 2014
    Bins:               
        Bins generally (including metal bins) 7   *   1 Jul 2014
        Compactor bins 6   *   1 Jul 2014
        Mobile bins (including rubbish bins) 5   *   1 Jul 2014
    Bunkers 10   *   1 Jul 2014
    CCTV and security systems 4   *   1 Jul 2014
    Chippers and shredders 7   *   1 Jul 2014
    Control systems 10   *   1 Jul 2014
    Conveyors and conveyor systems:               
        Bounce conveyors and feeders 10   *   1 Jul 2014
        Conveyors generally (incorporating belt, drive, motors and supporting structure) including walking floor conveyors 9   *   1 Jul 2014
        Hand sort conveyors 10   *   1 Jul 2014
    Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10   *   1 Jul 2014
    Ducted air transfer system assets 10   *   1 Jul 2014
    Dust collectors 12   *   1 Jul 2014
    Eddy current separators 7   *   1 Jul 2014
    Excavators and front end loaders 5   *   1 Jul 2014
    Fans 10   *   1 Jul 2014
    Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5   *   1 Jul 2014
    Ferrous and magnetic separators 10   *   1 Jul 2014
    Food separation and screening assets 10   *   1 Jul 2014
    Forklifts 5   *   1 Jul 2014
    Glass breakers and crushers 6   *   1 Jul 2014
    Hoppers 7   *   1 Jul 2014
    Leachate pumps and filters 10   *   1 Jul 2014
    Lifting assets (including pallet jacks) 10   *   1 Jul 2014
    Optical sorters 5   *   1 Jul 2014
    Screen separators 10   *   1 Jul 2014
    Sweepers and scrubbers 10   *   1 Jul 2014
    Trommels (incorporating wheels, motors and gearboxes):               
        Fixed 7   *   1 Jul 2014
        Portable 7   *   1 Jul 2014
    Vacuum extraction and cleaning assets 10   *   1 Jul 2014
    Vibrating screen separators 10   *   1 Jul 2014
    Waste compactors 9   *   1 Jul 2014
    Weighbridges 15   *   1 Jul 2014
CONSTRUCTION
(30110 to 32990)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air compressors:               
    Compressors - reciprocating 7   *   1 Jul 2008
    Compressors - rotary screw 10   *   1 Jul 2008
Backhoe loaders 9   *   1 Jul 2002
Bending machines (bar, angle or rod) 10   *   1 Jul 2008
Block and brick elevators (portable) 10   *   1 Jul 2008
Chain blocks, rod shears, jacks etc 13 ⅓      1 Jan 2001
Compaction:               
    Compactors - flat plate 8   *   1 Jul 2008
    Compactors - vertical rammer 6   *   1 Jul 2008
Concreting assets:               
    Brick and paving saws 5   *   1 Jul 2008
    Concrete demolition saws 3   *   1 Jul 2008
    Concrete kibble buckets 15   *   1 Jul 2008
    Concrete mixers 4   *   1 Jul 2008
    Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5   *   1 Jul 2008
    Concrete trowels:               
        Ride on 7   *   1 Jul 2008
        Walk behind 5   *   1 Jul 2008
    Concrete vibrating screeders 5   *   1 Jul 2008
    Concrete vibrators:               
        Brushcutter style 5   *   1 Jul 2008
        Drive units 6   *   1 Jul 2008
        Flexible shaft pumps 6   *   1 Jul 2008
        Vibrating shaft 3   *   1 Jul 2008
    Concrete wheeled saws 6   *   1 Jul 2008
Concreting plant:               
    Buggies or dumpers (motorised) 5      1 Jan 2001
    Hoppers, skips and hoist buckets 10      1 Jan 2001
    Mobile concrete pumping units 6 ⅔      1 Jan 2001
Cranes (mobile):               
    Light and medium 15   *   1 Jul 2002
    Heavy (over 15.24 tonnes lift) 20   *   1 Jul 2002
    Tower and hoists 10      1 Jan 2001
Dozers/front end loaders 9   *   1 Jul 2002
Forklifts 11   *   1 Jul 2002
Formwork, beams and props, steel 10   *   1 Jul 2008
Hydraulic excavators 10   *   1 Jul 2002
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5   *   1 Jul 2008
Mini excavators 8   *   1 Jul 2002
Motor graders 10   *   1 Jul 2002
Pavers 12   *   1 Jul 2002
Power supply assets:               
    Generators, portable (incorporating attached engine management and generator monitoring instruments):               
        Diesel 10   *   1 Jul 2008
        Petrol 5   *   1 Jul 2008
Power tools:               
    Chain saws 3   *   1 Jul 2008
    Hand tools:               
        Air 5   *   1 Jul 2008
        Battery 3   *   1 Jul 2008
        Electric 5   *   1 Jul 2008
    Jack hammers:               
        Air 7   *   1 Jul 2008
        Electric 3   *   1 Jul 2008
    Nail guns - air 3   *   1 Jul 2008
Profilers 10   *   1 Jul 2002
Pumps 10      1 Jan 2001
Road rollers 15   *   1 Jul 2002
Saws, bench and mitre, portable 7   *   1 Jul 2008
Scrapers 8   *   1 Jul 2002
Skid steer loaders 7   *   1 Jul 2002
Stabiliser recyclers 12   *   1 Jul 2002
Surveying assets including levels - see Table A Surveying and mapping services (69220)               
Telescopic handlers 10   *   1 Jul 2002
Tool carriers 10   *   1 Jul 2002
Track loaders 9   *   1 Jul 2002
Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased)               
Welders:               
    Diesel 10   *   1 Jul 2008
    Electric 5   *   1 Jul 2008
Wheel loaders 8   *   1 Jul 2002
Winches 13 ⅓      1 Jan 2001
Other heavy and civil engineering construction n.e.c.
(31099)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Automatic welding machines (used at sea in construction of submarine pipelines) 10      1 Jan 2001
WHOLESALE TRADE
(33110 to 38000)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Wool presses 20   *   1 Jul 2006
Petroleum product wholesaling
(33210)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Bulk fuel regional depot assets (excluding LPG assets):               
    Cathodic protection systems:               
        Sacrificial anode 10   *   1 Jul 2010
        Impressed current 20   *   1 Jul 2010
    Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15   *   1 Jul 2010
    Electric pumps 10   *   1 Jul 2010
    Hoses 2   *   1 Jul 2010
    Loading gantries and racks (incorporating meters and metering systems) 15   *   1 Jul 2010
    Petroleum product storage tanks - fibreglass and steel 20   *   1 Jul 2010
    Rigid fuel tank truck assets:               
        Aluminium tanks or barrels 10   *   1 Jul 2010
        Filters 5   *   1 Jul 2010
        Metering systems 5   *   1 Jul 2010
        Overfill protection systems 10   *   1 Jul 2010
        Pumping systems:               
            Guns and nozzles 3   *   1 Jul 2010
            Hose reels 7   *   1 Jul 2010
            Hoses 2   *   1 Jul 2010
            Hydraulically driven pumps 8   *   1 Jul 2010
            Pipes and fittings 10   *   1 Jul 2010
        Tailgate loaders 15   *   1 Jul 2010
    Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10   *   1 Jul 2010
    Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10   *   1 Jul 2010
    Submersible turbine pumps 8   *   1 Jul 2010
    Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel 20   *   1 Jul 2010
Bulk fuel terminal assets (excluding LPG assets):               
    Automatic tank gauges 10   *   1 Jul 2010
    Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10   *   1 Jul 2010
    Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator anels, fire retardant lines and foam storage tank) 15   *   1 Jul 2010
    Hoses 2   *   1 Jul 2010
    Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10   *   1 Jul 2010
    Marketing pumps 7   *   1 Jul 2010
    Meters and metering systems 7   *   1 Jul 2010
    Overfill protection systems 10   *   1 Jul 2010
    Product piping (steel) 20   *   1 Jul 2010
    Terminal automation equipment 10   *   1 Jul 2010
    Vapour recovery units 15   *   1 Jul 2010
LPG depot and terminal assets:               
    Automatic tank gauges 10   *   1 Jul 2010
    Cathodic protection systems:               
        Sacrificial anode 10   *   1 Jul 2010
        Impressed current 20   *   1 Jul 2010
    Depot and terminal storage vessels - aboveground and underground 30   *   1 Jul 2010
    Electronic scales 10   *   1 Jul 2010
    Forklift fuel tanks:               
        Galvanised steel or steel tanks coated with zinc rich enamel 15   *   1 Jul 2010
        Aluminium tanks 12   *   1 Jul 2010
    Hoses 5   *   1 Jul 2010
    In-situ permanently installed cylinders 30   *   1 Jul 2010
    Leak detection systems 8   *   1 Jul 2010
    Leisure market cylinders (4.5 and 9 kgs capacity) 15   *   1 Jul 2010
    Loading arms:               
        Terminal 10   *   1 Jul 2010
        Marine 25   *   1 Jul 2010
    LPG fleet refuelling facility:               
        Dispenser 10   *   1 Jul 2010
        Guns and nozzles 3   *   1 Jul 2010
        Hoses 5   *   1 Jul 2010
        Meters 7   *   1 Jul 2010
        Piping 20   *   1 Jul 2010
        Pump sets 10   *   1 Jul 2010
        Storage tanks 30   *   1 Jul 2010
        Valves 10   *   1 Jul 2010
    LPG tank truck assets:               
        LPG storage tanks 20   *   1 Jul 2010
        Metering systems 7   *   1 Jul 2010
        Pumping systems:               
            Guns and nozzles 3   *   1 Jul 2010
            Hoses 5   *   1 Jul 2010
            Hose reels 7   *   1 Jul 2010
            Pipes and fittings 7   *   1 Jul 2010
            Pumps 7   *   1 Jul 2010
            Valves 7   *   1 Jul 2010
    Product piping systems:               
        Pipes 20   *   1 Jul 2010
        Valves 10   *   1 Jul 2010
    Pumps 7   *   1 Jul 2010
    Stillages 5   *   1 Jul 2010
    Vapour recovery units and vapour compressors 7   *   1 Jul 2010
    Weighbridges 25   *   1 Jul 2010
Commission-based wholesaling
(38000)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Sale yards (used by stock and station agents) 30   *   1 Jul 2014
RETAIL TRADE
(39110 to 43209)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Counters, freestanding (including check-out and service counters) 10   *   1 Jul 2005
Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5   *   1 Jul 2005
Floor coverings (removable without damage):               
    Carpet 8   *   1 Jul 2005
    Floating timber 10   *   1 Jul 2005
    Linoleum 10   *   1 Jul 2005
    Vinyl 10   *   1 Jul 2005
Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10   *   1 Jul 2005
Hot food display assets (including bain marie) 10   *   1 Jul 2005
Overhead track scales (including meat rail scales) 10   *   1 Jul 2005
Refrigeration assets:               
    Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10   *   1 Jul 2014
    Ice making machines 8   *   1 Jul 2014
    Insulation panels used in cool or freezer rooms 40   *   1 Jul 2014
Roller shutter electric motors 20   *   1 Jul 2005
Shelving 10   *   1 Jul 2005
Trolleys, customer shopping type 7   *   1 Jul 2005
Trolleys, stock type 10   *   1 Jul 2005
Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7   *   1 Jul 2005
Motor vehicle tyre or tube retailing
(39220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air tools including ratchet guns 2   *   1 Jul 2011
Compressed air assets:               
    Air compressors:               
        Reciprocating 10   *   1 Jul 2011
        Rotary screw 10   *   1 Jul 2011
        Rotary vane 10   *   1 Jul 2011
    Air receivers 10   *   1 Jul 2011
    Air driers and dehumidifiers 10   *   1 Jul 2011
    Hose reels 3   *   1 Jul 2011
    Reticulation lines:               
        Aluminium 15   *   1 Jul 2011
        Copper 20   *   1 Jul 2011
        Polyethylene 15   *   1 Jul 2011
        Steel 10   *   1 Jul 2011
Floor jacks:               
    Used for car and light truck repairs 3   *   1 Jul 2011
    Used for heavy vehicle repairs 5   *   1 Jul 2011
Hand tools 10   *   1 Jul 2011
Stillages 15   *   1 Jul 2011
Storage shelving 10   *   1 Jul 2011
Tyre conveyors:               
    Horizontal 10   *   1 Jul 2011
    Vertical 8   *   1 Jul 2011
Tyre fitting machines 5   *   1 Jul 2011
Tyre inflation cages 10   *   1 Jul 2011
Tyre inflators (automatic and manual) 3   *   1 Jul 2011
Tyre spreaders 8   *   1 Jul 2011
Vehicle hoists:               
    Used for car and light truck repairs 10   *   1 Jul 2011
    Used for heavy vehicle repairs 20   *   1 Jul 2011
Wheel alignment machines 7   *   1 Jul 2011
Wheel balancing machines 5   *   1 Jul 2011
Wheel balancing plates, flanges and finger adaptors 5   *   1 Jul 2011
Wheel lifters 5   *   1 Jul 2011
Wheel lifters incorporating tyre spreaders 8   *   1 Jul 2011
Fuel retailing
(40000)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air compressors and air lines 7   *   1 Jul 2010
Automatic tank gauges 10   *   1 Jul 2010
Canopy lighting:               
    Liquid emitting diode 10   *   1 Jul 2010
    Radiant gas positive 5   *   1 Jul 2010
Convenience store assets:               
    Air conditioning systems 7   *   1 Jul 2010
    Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10   *   1 Jul 2010
    CCTV video surveillance systems 4   *   1 Jul 2010
    Coffee making machines including espresso and drip filter type machines 5   *   1 Jul 2010
    Counters - freestanding 10   *   1 Jul 2010
    Display shelving and racking 10   *   1 Jul 2010
    Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7   *   1 Jul 2010
    Hot food display assets including bain maries 10   *   1 Jul 2010
    Microwave ovens 5   *   1 Jul 2010
    Pie warmers and heating units 10   *   1 Jul 2010
    Refrigerated cabinets and freezers 10   *   1 Jul 2010
    PA systems 12   *   1 Jul 2010
    Point of sale assets:               
        Barcode scanners 6   *   1 Jul 2010
        Electronic funds transfer point of sale machines (EFTPOS) 6   *   1 Jul 2010
        Forecourt controllers 6   *   1 Jul 2010
    Safes:               
        Cash storage 10   *   1 Jul 2010
        Cash vending 7   *   1 Jul 2010
        Cigarette safes 7   *   1 Jul 2010
Emergency shut off systems 10   *   1 Jul 2010
Facility signs 7   *   1 Jul 2010
Gasoline and diesoline assets:               
    Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8   *   1 Jul 2010
    Leak protection pressure systems 8   *   1 Jul 2010
    Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10   *   1 Jul 2010
    Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7   *   1 Jul 2010
    Pay at pump card reading systems 6   *   1 Jul 2010
    Submersible turbine pumps 8   *   1 Jul 2010
    Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20   *   1 Jul 2010
    Underground fuel storage tanks - steel and fibreglass 20   *   1 Jul 2010
Hot water systems 10   *   1 Jul 2010
LPG assets:               
    LPG pumps 7   *   1 Jul 2010
    LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10   *   1 Jul 2010
    LPG storage tanks - aboveground and underground 30   *   1 Jul 2010
    Underground steel piping systems (incorporating pipes, fittings and manholes) 20   *   1 Jul 2010
Food retailing
(41100 to 41290)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Butchers' plant 20      1 Jan 2001
Other store-based retailing
(42110 to 42799)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Newspaper wrapping machines 10      1 Jan 2001
Paint tinting and colour blending machines (manual and automatic) 7   *   1 Jul 2014
ACCOMMODATION AND FOOD SERVICES
(44000 to 45302)
Accommodation
(44000)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110)               
Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business               
Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment) 5   *   1 Jul 2005
Carpets 7   *   1 Jul 2005
Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10   *   1 Jul 2005
Furniture, freestanding:               
    Generally (including guestrooms) 7   *   1 Jul 2005
    Outdoor 5   *   1 Jul 2005
Garage doors, electric (excluding doors):               
    Controls and motors 5   *   1 Jul 2005
Gates, electric (excluding gates):               
    Controls and motors 5   *   1 Jul 2005
Guestroom assets:               
    Bathroom assets:               
        Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1   *   1 Jul 2005
        Hair dryers 3   *   1 Jul 2005
        Heated towel rails, electric 5   *   1 Jul 2005
        Scales 5   *   1 Jul 2005
        Spa bath pumps 7   *   1 Jul 2005
        Towels 1   *   1 Jul 2005
    Bedding (including mattress protectors, pillows and sheets) 2   *   1 Jul 2005
    Bed mattresses 7   *   1 Jul 2005
    Beds:               
        Generally (including ensembles) 7   *   1 Jul 2005
        Foldout and rollaway beds (excluding sofas) 3   *   1 Jul 2005
    Bed spreads, blankets and quilts 5   *   1 Jul 2005
    Clocks and clock radios 5   *   1 Jul 2005
    Kitchen assets:               
        Bar refrigerators 10   *   1 Jul 2005
        Cooking utensils (including electric jugs, kettles, pans, pots and toasters, but excluding portable cook tops and ovens) 2   *   1 Jul 2005
        Crockery and cutlery 4   *   1 Jul 2005
        Glassware 2   *   1 Jul 2005
        Microwave ovens 5   *   1 Jul 2005
    Laundry assets in guestrooms:               
        Clothes dryers 7   *   1 Jul 2005
        Irons and ironing boards 3   *   1 Jul 2005
        Washing machines 7   *   1 Jul 2005
    Window blinds and curtains 6   *   1 Jul 2005
Hot water systems (excluding commercial boilers and piping) 10   *   1 Jul 2005
Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1   *   1 Jul 2005
Laundry assets used by hotel/motel operators:               
    Dryers 10   *   1 Jul 2005
    Linen bins 15   *   1 Jul 2005
    Pressers 15   *   1 Jul 2005
    Roller irons 20   *   1 Jul 2005
    Washing machines 10   *   1 Jul 2005
Public address and paging system assets (including amplifiers, audio speakers and microphones) 10   *   1 Jul 2005
Sauna heating assets 10   *   1 Jul 2005
Swimming pools and spas:               
    Chlorinators 8   *   1 Jul 2005
    Filtration assets (including pumps) 8   *   1 Jul 2005
    Heaters 10   *   1 Jul 2005
Trolleys 10   *   1 Jul 2005
Vacuum cleaners 3   *   1 Jul 2005
Water pumps used to deliver water to residences above ground level 10   *   1 Jul 2005
Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality)
(45110 to 45302)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5   *   1 Jul 2005
Bars, freestanding (including drink service counters and wet bars) 15   *   1 Jul 2005
Beer dispensing system assets (including, tanks, taps tubes and valves) 15   *   1 Jul 2005
Coffee making machines (including espresso and drip filter type machines) 5   *   1 Jul 2005
Counters for customer service, freestanding 15   *   1 Jul 2005
Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5   *   1 Jul 2005
Dishwasher machines 8   *   1 Jul 2005
Drink blenders 3   *   1 Jul 2005
Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems) 10   *   1 Jul 2005
Electronic spirits dispensers 5   *   1 Jul 2005
Floor coverings, removable without damage:               
    Carpet 5   *   1 Jul 2005
    Rubber safety mats 5   *   1 Jul 2005
Food preparation and service assets:               
    Bench top appliances - small portable type (including blenders, food processors, grills, rice cookers and toasters) 3   *   1 Jul 2005
    Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10   *   1 Jul 2005
    Cookware, handheld (including frypans, pans, pots, trays and woks) 2   *   1 Jul 2005
    Crockery, cutlery and glassware 1   *   1 Jul 2005
    Hot food display assets (including bain marie) 10   *   1 Jul 2005
    Microwave ovens 5   *   1 Jul 2005
    Preparation benches, freestanding 20   *   1 Jul 2005
    Wok burners, large commercial type 8   *   1 Jul 2005
Furniture, freestanding, for customer use:               
    In drinking areas of pubs, bars, clubs 5   *   1 Jul 2005
    In dining areas 8   *   1 Jul 2005
Furniture, not freestanding:               
    Chairs and tables fixed to ground or building 20   *   1 Jul 2005
Glassware 1   *   1 Jul 2005
Glass washer machines 5   *   1 Jul 2005
Kitchen exhaust fans 5   *   1 Jul 2005
Menu boards 5   *   1 Jul 2005
Poker/gaming machines 7   *   1 Jul 2009
Refrigeration assets:               
    Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10   *   1 Jul 2014
    Ice making machines 8   *   1 Jul 2014
    Insulation panels used in cool or freezer rooms 40   *   1 Jul 2014
TRANSPORT, POSTAL AND WAREHOUSING
(46100 to 53090)
Road transport
(46100 to 46239)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Containers, transportable (used to transport goods by road, rail and sea) 10   *   1 Jan 2001
Hire cars[30]:               
    Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8   *   1 Jul 2016
    Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6   *   1 Jul 2016
Limousines:               
    Sedan limousines 6   *   1 Jul 2016
    Stretch limousines 12   *   1 Jul 2016
Taxis 4   *   1 Jul 2015
Tramway and light rail passenger transport services
(46220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Infrastructure assets:               
    Communication, computer and passenger support assets:               
        Automatic vehicle monitoring computer systems 10   *   1 Jul 2010
        Automatic vehicle monitoring tram borne equipment including transponders 10   *   1 Jul 2010
        CCTV systems 4   *   1 Jul 2010
        Control systems 10   *   1 Jul 2010
        Hand-held passenger ticketing machines 5   *   1 Jul 2010
        Passenger information displays 10   *   1 Jul 2010
        Passenger ticketing machines 15   *   1 Jul 2010
        Radio base stations, intercoms 7   *   1 Jul 2010
    Electrification assets:               
        Lighting 15   *   1 Jul 2010
        Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30   *   1 Jul 2010
        Power transformers 40   *   1 Jul 2010
        Substations (incorporating switchgear and circuit breakers) 40   *   1 Jul 2010
    Signalling assets (including automatic points) 15   *   1 Jul 2010
    Track maintenance assets:               
        Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15   *   1 Jul 2010
    Trackwork (incorporating track drainage):               
        Ballasted track 25   *   1 Jul 2010
        Curved track 20   *   1 Jul 2010
        Embedded track 30   *   1 Jul 2010
        Points (excluding automatic points) and crossings 20   *   1 Jul 2010
        Track within depots 40   *   1 Jul 2010
Tramway and light rail rolling stock:               
    Bogies 30   *   1 Jul 2010
    Carriages, modules, saloons 30   *   1 Jul 2010
    Pantographs 15   *   1 Jul 2010
Rail freight and passenger transport services
(47100 to 47200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Containers, transportable (used to transport goods by road, rail and sea) 10   *   1 Jan 2001
Infrastructure assets:               
    Electrification assets:               
        Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓   *   1 Jan 2002
        Power transformers 30   *   1 Jan 2002
        Substations (incorporating switchgear and circuit breakers) 40   *   1 Jan 2002
    Passenger information and ticketing system 15   *   1 Jan 2002
    Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15   *   1 Jan 2002
    Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels):               
        Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle):               
            Heavy haul (trackwork carrying >20 GMT per annum) 30   *   1 Jan 2002
            Light haul (trackwork carrying <1 GMT per annum) 50   *   1 Jan 2002
            Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40   *   1 Jan 2002
        Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20   *   1 Jan 2002
        Passenger 40   *   1 Jan 2002
    Turnouts and crossings 20   *   1 Jan 2002
Monorail operation assets:               
    Infrastructure assets:               
        Communication, computer and passenger assets:               
            CCTV systems 4   *   1 Jul 2010
            Control systems including commutators 10   *   1 Jul 2010
            Hand held passenger ticketing machines 5   *   1 Jul 2010
            Passenger information displays 10   *   1 Jul 2010
            Passenger ticketing machines 15   *   1 Jul 2010
            Phones, radio base stations, intercoms 7   *   1 Jul 2010
            Rescue and recovery vehicles 30   *   1 Jul 2010
        Electrification assets:               
            Collector rails 30   *   1 Jul 2010
            Lighting 15   *   1 Jul 2010
            Power transformers 40   *   1 Jul 2010
            Standby generators 25   *   1 Jul 2010
            Substations (incorporating switchgear and circuit breakers) 40   *   1 Jul 2010
            Uninterruptible power supply systems 5   *   1 Jul 2010
        Track and maintenance assets:               
            Beams and columns 30   *   1 Jul 2010
            Maintenance vehicles 15   *   1 Jul 2010
            Track 30   *   1 Jul 2010
            Track switches 30   *   1 Jul 2010
            Traversers 30   *   1 Jul 2010
    Monorail rolling stock:               
        Bogies 30   *   1 Jul 2010
        Carriages, modules, saloons 30   *   1 Jul 2010
Railway rolling stock:               
    Locomotives:               
        Generally (including diesel-electric and electric) 25   *   1 Jan 2002
        Heavy haul (bulk minerals/coal) 20   *   1 Jan 2002
        Underground (diesel-battery) 15   *   1 Jan 2002
    Passenger:               
        Electric/diesel power cars and trailers 30   *   1 Jan 2002
        Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30   *   1 Jan 2002
        Power vans 15   *   1 Jan 2002
    Rail mounted track infrastructure assets:               
        Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20   *   1 Jan 2002
        Mainline and switch tampers 15   *   1 Jan 2002
    Wagons - bulk freight:               
        Mineral ores and coal:               
            Carbon steel 20   *   1 Jan 2002
            Ferritic steel 30   *   1 Jan 2002
        Other:               
            Coke quenchers 15   *   1 Jan 2002
            Grain hoppers 20   *   1 Jan 2002
            Limestone 20   *   1 Jan 2002
            Pneumatic discharge - cement 20   *   1 Jan 2002
            Used on tram lines 40      1 Jan 2001
        Tank cars 20   *   1 Jan 2002
    Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30   *   1 Jan 2002
Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A))
Water transport and support services
(48100 to 48200 and 52110 to 52190)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Commercial vessels:               
    Canoes 10   *   1 Jul 2009
    Dinghies and punts (not longer than 6 metres) 12   *   1 Jul 2009
    Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats):               
        Longer than 10 metres 20   *   1 Jul 2009
        Not longer than 10 metres 15   *   1 Jul 2009
    Houseboats 20   *   1 Jul 2009
    Inflatable boats (excluding rigid hull inflatable boats) 7   *   1 Jul 2009
    Jet skis 4   *   1 Jul 2009
    Kayaks 5   *   1 Jul 2009
    Offshore supply and support vessels 20   *   1 Jul 2009
    Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis):               
        Longer than 10 metres 20   *   1 Jul 2009
        Not longer than 10 metres 15   *   1 Jul 2009
    Pedal boats 10   *   1 Jul 2009
    Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15   *   1 Jul 2009
    Sail boats (not longer than 6 metres and including 'off the beach' boats) 10   *   1 Jul 2009
    Ski boats 10   *   1 Jul 2009
    Thrill boats (including jet boats) 10   *   1 Jul 2009
    Trading ships:               
        Bulk carriers 20   *   1 Jul 2009
        Cargo ships 20   *   1 Jul 2009
        Container ships 20   *   1 Jul 2009
        Roll on/roll off ships 20   *   1 Jul 2009
    Tankers:               
        Oil and chemical 20   *   1 Jul 2009
        LNG and LPG 30   *   1 Jul 2009
    Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats):               
        Longer than 10 metres 20   *   1 Jul 2009
        Not longer than 10 metres 15   *   1 Jul 2009
    Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15   *   1 Jul 2009
Support assets (acquired separately from the vessel):               
    Desalinators 10   *   1 Jul 2009
    Hot water units:               
        Domestic 5   *   1 Jul 2009
        Marine 10   *   1 Jul 2009
    Lifting assets:               
        Hoists and winches:               
            Electric 5   *   1 Jul 2009
            Hydraulic and mechanical 10   *   1 Jul 2009
    Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, global positioning systems [GPS], radar systems and marine radios) 5   *   1 Jul 2009
    Outboard motors 5   *   1 Jul 2009
    Power supply assets:               
        Batteries (deep cycle) 3   *   1 Jul 2009
        Generators (stand alone) 10   *   1 Jul 2009
        Inverters 6   *   1 Jul 2009
    Safety assets:               
        Emergency signalling assets (including EPIRBS) 5   *   1 Jul 2009
        Life rafts 10   *   1 Jul 2009
    Trailers 8   *   1 Jul 2009
Port assets:               
    Cargo handling equipment:               
        Containers, transportable (used to transport goods by road, rail and sea) 10   *   1 Jan 2001
        Cranes:               
            Container/portainer 20   *   1 Jul 2002
            Fixed 25   *   1 Jul 2002
            Mobile (over 15.24 tonnes lift) 20   *   1 Jul 2002
        Dozers 9   *   1 Jul 2002
        Forklifts:               
            Container handling 7 ½   *   1 Jul 2002
            General handling 11   *   1 Jul 2002
        Rail mounted gantries 15   *   1 Jul 2002
        Reach stackers 10   *   1 Jul 2002
        Ship loaders 30   *   1 Jul 2002
        Ship unloaders 20   *   1 Jul 2002
        Spreaders 5   *   1 Jul 2002
        Stackers, reclaimers and stackers/reclaimers 25   *   1 Jul 2002
        Straddle carriers 12 ½   *   1 Jul 2002
        Wheel loaders 8   *   1 Jul 2002
    Control systems:               
        Control system assets - PLCs and hardware 10   *   1 Jul 2002
        Motor control centre and motor control field devices 20   *   1 Jul 2002
    Environmental equipment:               
        Current, tidal, wave and wind monitoring systems 5   *   1 Jul 2002
        Oil spill containment boom 10   *   1 Jul 2002
    Intermodal facilities:               
        Receival station assets (including belt feeder, hopper and tippler) 30   *   1 Jul 2002
        Truck and rail receival dump pit 50   *   1 Jul 2002
    Land based facilities:               
        Concrete rail beams and rails 30   *   1 Jul 2002
        Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30   *   1 Jul 2002
        Dust suppression systems 30   *   1 Jul 2002
        Electricity supply assets - see Table A Electricity supply (26110 to 26400)               
        Storage sheds, to the extent they form an integral part of bulk handling equipment 40   *   1 Jul 2002
    Navigational aids:               
        Land based navigational aids 20   *   1 Jul 2002
        Offshore beacons, channel markers and lead lights:               
            Floating buoys 10   *   1 Jul 2002
            Piled structures 20   *   1 Jul 2002
    Other facilities:               
        Cathodic protection:               
            Impressed current system 30   *   1 Jul 2002
            Sacrificial system 15   *   1 Jul 2002
        Dry docks (including floating dry docks) 40   *   1 Jul 2013
        Fender systems:               
            Elastomeric 20   *   1 Jul 2002
            Timber 10   *   1 Jul 2002
        Gangways - removable 10   *   1 Jul 2002
        Mooring facilities (including bollards) 40   *   1 Jul 2002
        Mooring quick release hooks 20   *   1 Jul 2002
        Pontoons - floating 20   *   1 Jul 2002
        Slipways (incorporating rails, ramps, runners and winching systems) 30   *   1 Jul 2002
        Wharves, dolphins and jetties 40   *   1 Jul 2002
Salvage machinery:               
    Boilers, vertical 40      1 Jan 2001
    Engine hoisting 40      1 Jan 2001
    Pumps:               
        Centrifugal, direct acting, and connections 40      1 Jan 2001
        Duplex boiler feed 40      1 Jan 2001
Scenic and sightseeing transport
(50100 to 50290)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Gliders (including motor gliders) 20   *   1 Jul 2013
Hot air balloon ride operation assets:               
    Flight instruments 10   *   1 Jul 2013
    Hot air balloon assets:               
        Baskets 6   *   1 Jul 2013
        Burners 10   *   1 Jul 2013
        Envelopes 5   *   1 Jul 2013
        Fuel cylinders and tanks (incorporating shut off valves) 20   *   1 Jul 2013
    Inflator fans 15   *   1 Jul 2013
Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas:               
    Cabins including carriers 25   *   1 Jul 2009
    Communications assets:               
        Communications cables 10   *   1 Jul 2009
        Radios 5   *   1 Jul 2009
    Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives and tensioning systems) 15   *   1 Jul 2009
    Rescue vehicles 30   *   1 Jul 2009
    Ropes:               
        Haul ropes 10   *   1 Jul 2009
        Track ropes 20   *   1 Jul 2009
    Standby power drives 25   *   1 Jul 2009
    Towers:               
        Tower heads 15   *   1 Jul 2009
        Tower structures 30   *   1 Jul 2009
    Transportation systems incorporating drives and belts 3   *   1 Jul 2009
Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas including double, triple and quad chair lifts, T-bar, poma and surface lifts:               
    Chair head grips 15   *   1 Jul 2009
    Chairs, T-bars and pomas 25   *   1 Jul 2009
    Communication assets:               
        Communications cables - above ground 10   *   1 Jul 2009
        Communications cables - under ground 25   *   1 Jul 2009
        Radios and telephone systems 5   *   1 Jul 2009
    Covered moving walkways including covered walkways and carpets 10   *   1 Jul 2009
    Drive and return station assets (including braking system, drive system, gear boxes, motors, variable speed drives and tensioning systems) 20   *   1 Jul 2009
    Oversnow transport assets:               
        Oversnow transporters 8   *   1 Jul 2009
        Skidoos 5   *   1 Jul 2009
    Ropes:               
        Main hauling rope for detachable lifts etc 15   *   1 Jul 2009
        Main hauling rope for fixed grip, t-bars lifts etc 20   *   1 Jul 2009
    Snow grooming assets (including free groomers, snow blowers and winches) 8   *   1 Jul 2009
    Snowmaking assets including:               
        Air water guns and fan guns 10   *   1 Jul 2009
        Compressors, pumps, water mains and pipes 20   *   1 Jul 2009
        Cooling towers 15   *   1 Jul 2009
        Electrical cables - above ground 10   *   1 Jul 2009
        Electrical cables - under ground 25   *   1 Jul 2009
        Weather stations 5   *   1 Jul 2009
    Standby power drives 25   *   1 Jul 2009
    Tower heads and structures 30   *   1 Jul 2009
Postal services
(51010)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Mail house assets:               
    Envelope inserters 7   *   1 Jul 2015
    Folders 12 ½   *   1 Jul 2015
    Guillotines 15   *   1 Jul 2015
    Heat sealers 10   *   1 Jul 2015
    Printers 5   *   1 Jul 2015
    Racks 20   *   1 Jul 2015
    Scales 5   *   1 Jul 2015
    Scanners 5   *   1 Jul 2015
    Trolleys 8   *   1 Jul 2015
Postal delivery services:               
    Control systems and control system assets 10   *   1 Jul 2016
    Flat mail optical character reading and sorting machines 12   *   1 Jul 2016
    Letter boxes (bulk private) 30   *   1 Jul 2016
    Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12   *   1 Jul 2016
    Motorcycles 5   *   1 Jul 2016
    Parcel lockers 10   *   1 Jul 2016
    Parcel sorting system assets (excluding control systems and control system assets) 15   *   1 Jul 2016
    Post boxes (street type) 20   *   1 Jul 2016
Courier pick-up and delivery services
(51020)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Inspection assets:               
    Scales:               
        Bench 10   *   1 Jul 2011
        Floor (platform) 20   *   1 Jul 2011
    Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10   *   1 Jul 2011
Materials handling equipment:               
    Ball transfer mats and castor decks 20   *   1 Jul 2011
    Control systems and control system assets 10   *   1 Jul 2016
    Conveyors (including shoe sorters) 15   *   1 Jul 2011
    Forklifts - see Table B               
    Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15   *   1 Jul 2016
    Scissor lifts 10   *   1 Jul 2015
    Storage racks 20   *   1 Jul 2011
    Trolleys, freight barrows, cages and bins 10   *   1 Jul 2011
Pick up and delivery equipment:               
    Barcode label printers 5   *   1 Jul 2011
    Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4   *   1 Jul 2011
Airport operations and other air transport support services
(52200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Aircraft maintenance assets:               
    Aircraft testing equipment 13 ⅓      1 Jan 2001
    General plant and machinery 20      1 Jan 2001
    Hangar fixtures and fittings 20      1 Jan 2001
    Plant subject to excessive corrosion 10      1 Jan 2001
    Precision machines and plant 10      1 Jan 2001
Aircraft training assets:               
    Flight simulators 8      1 Jan 2001
    Link trainers 8      1 Jan 2001
Airport assets:               
    Aerobridges 20   *   1 Jan 2003
    Baggage handling assets:               
        Baggage check-in stations (incorporating scales and check-in conveyors) 10   *   1 Jan 2003
        Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15   *   1 Jan 2003
        Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15   *   1 Jan 2003
    Control systems (excluding computers) 10   *   1 Jan 2003
    Fire safety and rescue assets:               
        Breathing units 10   *   1 Jan 2003
        Drills, air powered 10   *   1 Jan 2003
        Fire fighting vehicles 20   *   1 Jan 2003
        Rescue boats:               
            Aluminium 20   *   1 Jan 2003
            Inflatable 8   *   1 Jan 2003
        Rescue units (jaws of life) 15   *   1 Jan 2003
    Fuel supply assets:               
        Aircraft fueller vehicles 15   *   1 Jan 2003
        Aircraft hydrant dispenser vehicles 15   *   1 Jan 2003
        Filters, fuel 25   *   1 Jan 2003
        Fire fighting systems 25   *   1 Jan 2003
        Piping 25   *   1 Jan 2003
        Pumps, fuel 25   *   1 Jan 2003
        Tanks 25   *   1 Jan 2003
    Ground support assets:               
        Aircraft loader/unloader vehicles 15   *   1 Jan 2003
        Aircraft stairs:               
            Manual 20   *   1 Jan 2003
            Vehicle mounted 15   *   1 Jan 2003
        Airstart units 15   *   1 Jan 2003
        Containers, air cargo (used to transport goods by air) 5   *   1 Jan 2001
        Ground power units 15   *   1 Jan 2003
        High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15   *   1 Jan 2003
        Tow tractors 20   *   1 Jan 2003
        Tractors, baggage 15   *   1 Jan 2003
        Tractor trolleys (including baggage and container trolleys, and dollies) 10   *   1 Jan 2003
    Navigation aids:               
        Distance measuring assets 15   *   1 Jan 2003
        Instrument landing systems 10   *   1 Jan 2003
        Non-directional beacons (excluding towers) 15   *   1 Jan 2003
        Radar sensors 15   *   1 Jan 2003
        Towers 30   *   1 Jan 2003
        VHF omni range assets (excluding towers) 15   *   1 Jan 2003
    Runway sweepers 15   *   1 Jan 2003
    Terminal building assets:               
        Flight information display signs (including monitors and LED screens) 7   *   1 Jan 2003
        Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5   *   1 Jan 2003
    Visual aids assets:               
        Docking guidance systems 10   *   1 Jan 2003
        Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15   *   1 Jan 2003
        Movement area guidance signs 10   *   1 Jan 2003
        Visual approach slope indicator systems (PAPI) 15   *   1 Jan 2003
        Wind direction indicators, illuminated 10   *   1 Jan 2003
Other transport support services n.e.c.
(52999)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Electronic toll collection assets:               
    Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4   *   1 Jul 2005
    Electronic toll collection transponders 4   *   1 Jul 2005
    Optical character recognition cameras 4   *   1 Jul 2005
Other warehousing and storage services
(53090)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Warehouse and distribution centre equipment and machines:               
    Automated storage and retrieval machines 20   *   1 Jul 2011
    Balers 15   *   1 Jul 2011
    Battery assets for warehouse vehicles (including pallet trucks and forklifts):               
        Batteries (detachable for recharging) 5   *   1 Jul 2011
        Battery chargers:               
            Forklifts 11   *   1 Jul 2011
            Other 10   *   1 Jul 2011
        Handling assets:               
            Battery tuggers 10   *   1 Jul 2011
            Racking roller beds 15   *   1 Jul 2011
            Transfer carts 10   *   1 Jul 2011
            Washers 10   *   1 Jul 2011
    Carts/buggies 15   *   1 Jul 2011
    Conveyors 15   *   1 Jul 2011
    Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets               
    Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors):               
        External 20   *   1 Jul 2011
        Internal 10   *   1 Jul 2011
    Floor sweepers/scrubbers 10   *   1 Jul 2011
    Forklift attachments:               
        Cages 10   *   1 Jul 2011
        Push pull units 11   *   1 Jul 2011
    Inflatable dock bags/seals/shelters 10   *   1 Jul 2011
    Packaging machines and wrapping machines - see Table B Packaging machines               
    Pallet assets:               
        Dispensers 15   *   1 Jul 2011
        Lift tables 10   *   1 Jul 2011
    Racks 20   *   1 Jul 2011
    Radio frequency terminal assets:               
        Barcode readers/scanners 5   *   1 Jul 2011
        Portable/handheld and vehicle mounted terminal devices 4   *   1 Jul 2011
    Refrigeration assets - see Table B               
    Roll cages 10   *   1 Jul 2011
    Trolleys 10   *   1 Jul 2011
    Voice picking assets:               
        Battery chargers 4   *   1 Jul 2011
        Headsets 4   *   1 Jul 2011
        Terminals (on person) 4   *   1 Jul 2011
    Waste compactors (used for cardboard and plastic):               
        Electric 15   *   1 Jul 2011
        Hydraulic 20   *   1 Jul 2011
INFORMATION MEDIA AND TELECOMMUNICATIONS
(54110 to 60200)
Motion picture and video activities
(55110 to 55140)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Camera accessories:               
    Aspect ratio converters 12   *   1 Jan 2006
    Digital or electronic time code slates 5   *   1 Jan 2006
    Speed control, time lapse and phase adjustment controls 10   *   1 Jan 2006
    Time code generators and master clocks 10   *   1 Jan 2006
    Underwater and marine housings and rain deflectors 12   *   1 Jan 2006
    Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3   *   1 Jan 2006
Cameras:               
    16mm and 35mm film cameras 10   *   1 Jan 2006
    Digital cameras 5   *   1 Jan 2006
Camera lens accessories:               
    Coloured and graduated filters and filter stages 3   *   1 Jan 2006
    Fish eye and wide angle lens adapters 10   *   1 Jan 2006
    Follow focus, remote focus, shutter and zoom controls 10   *   1 Jan 2006
    Image stabilisers, matte boxes, and teleprompters 10   *   1 Jan 2006
Camera lenses 10   *   1 Jan 2006
Camera supports (including heads, legs mounts and tripods) 10   *   1 Jan 2006
Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5   *   1 Jul 2004
Grips' assets:               
    Camera cranes 10   *   1 Jan 2006
    Camera heads 10   *   1 Jan 2006
    Car rigs, sea rigs and other specialised rigs 2   *   1 Jan 2006
    Communications systems 5   *   1 Jan 2006
    Dollies 12   *   1 Jan 2006
    Dolly and camera attachments 10   *   1 Jan 2006
    Dolly track 5   *   1 Jan 2006
    Remote camera control systems 10   *   1 Jan 2006
    Towers, rigging, and dance floors 10   *   1 Jan 2006
    Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers               
Lighting assets:               
    Accessories (including gaffer grips, clamps, mounts, and stands) 10   *   1 Jan 2006
    Portable lights 10   *   1 Jan 2006
    Studio lights - fixed 15   *   1 Jan 2006
    Lighting control systems 10   *   1 Jan 2006
    Lighting grids - fixed 20   *   1 Jan 2006
    Lighting hoists 15   *   1 Jan 2006
Motion picture film processing assets:               
    Chemical agitators and mixers 10   *   1 Jan 2006
    Chemical storage tanks 15   *   1 Jan 2006
    Film cleaning machines 10   *   1 Jan 2006
    Film colour analysers and colour grading machines 8   *   1 Jan 2006
    Film densitometers 10   *   1 Jan 2006
    Film printing machines 10   *   1 Jan 2006
    Film processing machines 10   *   1 Jan 2006
    Film re-winders 15   *   1 Jan 2006
    Flat bed and rear projection film viewers 15   *   1 Jan 2006
    Mixed chemical pumps 10   *   1 Jan 2006
    Optical sound camera systems (incorporating soundtrack and time code generators) 10   *   1 Jan 2006
    Silver recovery units 8   *   1 Jan 2006
    Sound quality control processors 5   *   1 Jan 2006
    Waste water treatment assets 10   *   1 Jan 2006
Post production sound assets:               
    Amplifiers and pre-amplifiers 5   *   1 Jan 2006
    Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5   *   1 Jan 2006
    Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3   *   1 Jan 2006
    Digital film projectors 5   *   1 Jan 2006
    Digital sound conversion processors (including encoders and decoders) 5   *   1 Jan 2006
    Hard disc video players and recorders 3   *   1 Jan 2006
    Microphones and microphone accessories 10   *   1 Jan 2006
    Motion picture film projectors 10   *   1 Jan 2006
    Screens 5   *   1 Jan 2006
    Sound mixing desks and consoles 5   *   1 Jan 2006
    Speakers 7   *   1 Jan 2006
    Time code synchronisation units 5   *   1 Jan 2006
    Video routers and servers 5   *   1 Jan 2006
Post production video assets:               
    DVD players 3   *   1 Jan 2006
    Edit controllers (used in linear editing) 4   *   1 Jan 2006
    High definition digital film scanners 4   *   1 Jan 2006
    High definition laser film recorders 5   *   1 Jan 2006
    Monitors 5   *   1 Jan 2006
    Motion capture and analysis systems 5   *   1 Jan 2006
    Non-linear editing systems (incorporating computer control, interface and hard disc system) 5   *   1 Jan 2006
    Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7   *   1 Jan 2006
    VHS video cassette players and recorders 2   *   1 Jan 2006
    Video routers and servers 5   *   1 Jan 2006
    Videotape players and recorders 5   *   1 Jan 2006
Screening theatre assets:               
    Audio amplification and processing equipment (includes component racks systems) 5   *   1 Jan 2006
    Digital audio players, digital film projectors and digital sound conversion processors 5   *   1 Jan 2006
    Motion picture film projectors 10   *   1 Jan 2006
    Screens 8   *   1 Jan 2006
    Speakers 10   *   1 Jan 2006
Sound recording assets:               
    Amplifiers and pre-amplifiers 5   *   1 Jan 2006
    Sound mixing consoles 5   *   1 Jan 2006
    Boom poles 2   *   1 Jan 2006
    Compressors, expanders and limiters 5   *   1 Jan 2006
    Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2   *   1 Jan 2006
    Digital or electronic time code slates 5   *   1 Jan 2006
    Headphones:               
        Generally 2   *   1 Jan 2006
        Miniature in-ear headphones 1   *   1 Jan 2006
    Microphones:               
        Field or boom microphones 7   *   1 Jan 2006
        Lapel microphones 1   *   1 Jan 2006
        Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5   *   1 Jan 2006
        Microphone cables 2   *   1 Jan 2006
        Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5   *   1 Jan 2006
        Studio microphones 10   *   1 Jan 2006
    Monitors 2   *   1 Jan 2006
    Speakers 5   *   1 Jan 2006
    Vision switchers 5   *   1 Jan 2006
Video monitors 5   *   1 Jan 2006
Motion picture exhibition
(55130)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Audio amplification and processing equipment (including component rack systems) 10   *   1 Jan 2001
Carpets 5   *   1 Jan 2001
Cinema automation systems 10   *   1 Jan 2001
Cinema and sound processors 8   *   1 Jan 2001
Cinema seating (including frames, seat bodies and covers) 7   *   1 Jan 2001
Curtains, wall and acoustic treatments 7   *   1 Jan 2001
Drive-in plant:               
    Sound transmission equipment 10   *   1 Jan 2001
    Listening units (including posts, wiring and speaker equipment) 10   *   1 Jan 2001
    Screens and screen framing 15   *   1 Jan 2001
Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10   *   1 Jan 2001
Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15   *   1 Jan 2001
Lighting (including dimmers, aisle and seat) 10   *   1 Jan 2001
Loud speakers and sound reproduction equipment 10   *   1 Jan 2001
Motion picture and slide projection equipment:               
    Motion picture projectors 10   *   1 Jan 2001
    Projector heat extraction systems 10   *   1 Jan 2001
    Projection ports 20   *   1 Jan 2001
    Slide projectors 10   *   1 Jan 2001
Screen installations (including screens, framing and masking equipment) 8   *   1 Jan 2001
Radio broadcasting
(56100)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Amplifiers and pre-amplifiers 10   *   1 Jul 2012
Audio monitors 10   *   1 Jul 2012
Audio processing assets (including rack mounted effects units etc) 10   *   1 Jul 2012
Audio routers 10   *   1 Jul 2012
Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6   *   1 Jul 2012
Consoles:               
    Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7   *   1 Jul 2012
    Production consoles 10   *   1 Jul 2012
Control room assets generally:               
    Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10   *   1 Jul 2012
    PC based assets (including, delay units, logging units, program fail detectors, RDS generators etc) 6   *   1 Jul 2012
Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5   *   1 Jul 2012
Headphones and headsets 2   *   1 Jul 2012
Intercommunication systems (standalone) 10   *   1 Jul 2012
Microphones:               
    Field and portable microphones 5   *   1 Jul 2012
    Studio based microphones (including recording microphones) 10   *   1 Jul 2012
Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)               
Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers               
On air lights 15   *   1 Jul 2012
Racks 20   *   1 Jul 2012
Servers, domain controllers, switches, transcoders etc 6   *   1 Jul 2012
Studio based digital audio broadcasting infrastructure (encoding assets etc) 10   *   1 Jul 2012
Telephone systems:               
    Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10   *   1 Jul 2012
    Telephone screening systems and other PC based telephone systems (excluding software) 6   *   1 Jul 2012
    Voice over internet protocol (VoIP) based systems 7   *   1 Jul 2012
Time code generators 10   *   1 Jul 2012
Transmission assets:               
    Antennas 20   *   1 Jul 2012
    Codecs 10   *   1 Jul 2012
    Fibre optic terminal equipment generally 10   *   1 Jul 2012
    Generators (backup) 15   *   1 Jul 2012
    Obstruction lighting 15   *   1 Jul 2012
    Power conditioners 15   *   1 Jul 2012
    RF switching units 15   *   1 Jul 2012
    Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10   *   1 Jul 2012
    Silence detection and switching units 10   *   1 Jul 2012
    Surge arresters 10   *   1 Jul 2012
    Translators 15   *   1 Jul 2012
    Transmission towers 40   *   1 Jul 2012
    Transmitters 15   *   1 Jul 2012
Uninterruptible power supply (UPS) assets - see Table B Power supply assets               
Television broadcasting
(56210 to 56220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Audio boards, consoles and mixers 12   *   1 Jul 2005
Audio delay units 10   *   1 Jul 2005
Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12   *   1 Jul 2005
Automated tape library systems (incorporating robotic controls and tape drives) 10   *   1 Jul 2005
Broadcast antennas 20   *   1 Jul 2005
Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12   *   1 Jul 2005
Cameras:               
    Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8   *   1 Jul 2005
    Studio cameras 10   *   1 Jul 2005
Camera control units 10   *   1 Jul 2005
Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12   *   1 Jul 2005
Camera lenses 12   *   1 Jul 2005
Camera mounting heads 15   *   1 Jul 2005
Camera mounts (including cranes, jibs, pedestals and tripods) 25   *   1 Jul 2005
Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12   *   1 Jul 2005
Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10   *   1 Jul 2005
Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini-disc players and recorders) 5   *   1 Jul 2005
Digital video effects (DVE) units - standalone 10   *   1 Jul 2005
Edit controllers (used in linear editing and audio post-production) 8   *   1 Jul 2005
Hard disk recorders 5   *   1 Jul 2005
Intercommunication systems 15   *   1 Jul 2005
Lighting:               
    Portable lighting 12   *   1 Jul 2005
    Studio lighting 15   *   1 Jul 2005
Lighting control systems 10   *   1 Jul 2005
Lighting grids - fixed 40   *   1 Jul 2005
Lighting hoists 15   *   1 Jul 2005
Microphones:               
    Field or boom microphones 5   *   1 Jul 2005
    Miniature or 'lapel' microphones 5   *   1 Jul 2005
    Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5   *   1 Jul 2005
    Studio or fixed microphones 10   *   1 Jul 2005
Microphone booms 10   *   1 Jul 2005
Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090)               
Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers               
Monitors:               
    Audio monitors 10   *   1 Jul 2005
    Video monitors:               
        Cathode ray tube (CRT) monitors 8   *   1 Jul 2005
        LCD and Plasma monitors 5   *   1 Jul 2005
        Virtual monitor wall systems (including rear projection monitor walls) 5   *   1 Jul 2005
Non-linear editing systems (incorporating computer control, interface and hard disk system) 4   *   1 Jul 2005
Presentation automation systems 10   *   1 Jul 2005
Racks 20   *   1 Jul 2005
RF Modulation units 12   *   1 Jul 2005
Routing systems (incorporating control panels, hardware and switchers) 11   *   1 Jul 2005
Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)               
Servers (excluding data servers) 8   *   1 Jul 2005
Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12   *   1 Jul 2005
Slow motion controllers 10   *   1 Jul 2005
Switchers (including master control, presentation and production switchers) 10   *   1 Jul 2005
Teleprompters 10   *   1 Jul 2005
Translators 15   *   1 Jul 2005
Transmission towers 40   *   1 Jul 2005
Transmitters 15   *   1 Jul 2005
Transmitting masts (for mobile production vehicles) 10   *   1 Jul 2005
Under monitor and tally display systems 10   *   1 Jul 2005
Videocassette recorders 5   *   1 Jul 2005
Videotape players and recorders 8   *   1 Jul 2005
Internet publishing and broadcasting
(57000)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100)               
Telecommunications services
(58010 to 58090)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Backbone network assets:               
    Conduits 40   *   1 Jul 2003
    Cross connects (including digital and optical) 15   *   1 Jul 2003
    Multiplexers (including wave division, terminal, and add-drop) 15   *   1 Jul 2003
    Optical amplifiers 15   *   1 Jul 2003
    Optical fibre cables 25   *   1 Jul 2003
    Optical patch panels 25   *   1 Jul 2003
    Regenerators 15   *   1 Jul 2003
International telecommunications submarine cables 15   *   1 Jul 2002
Microwave radio telecommunications assets:               
    Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable):               
        High capacity licensed microwave radio 10   *   1 Jul 2004
        Medium capacity licensed microwave radio 8   *   1 Jul 2004
        Low capacity licensed microwave radio 5   *   1 Jul 2004
    Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter:               
        High capacity licensed microwave radio system ≥ 68Mb 10   *   1 Jul 2004
        Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb 8   *   1 Jul 2004
        Low capacity licensed microwave radio system < 16Mb 5   *   1 Jul 2004
        Class licence microwave radio system (including antenna) 3   *   1 Jul 2004
    Multiplexers 10   *   1 Jul 2004
    Towers (including guyed, lattice and steel or concrete poles) 25   *   1 Jul 2004
Mobile telecommunications assets:               
    Base station assets:               
        Antennas, battery backup, radio transmitters/receivers and rectifiers 6   *   1 Jul 2002
        Towers 25   *   1 Jul 2002
    Base station controller hardware 10   *   1 Jul 2002
    Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10   *   1 Jul 2002
    Mobile switching centre hardware 10   *   1 Jul 2002
Payphones (public telephones) 10      1 Jan 2001
Satellite communication assets:               
    Communications satellites (geosynchronous orbit) 15   *   1 Jan 2005
    High power amplifiers 12   *   1 Jan 2005
    Multiplexers 10   *   1 Jan 2005
    Satellite antennas:               
        Electronic components, external (including low noise amplifiers) 8   *   1 Jan 2005
        Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8   *   1 Jan 2005
        Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20   *   1 Jan 2005
    Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10   *   1 Jan 2005
    Satellite telemetry and control systems 15   *   1 Jan 2005
Telecommunications assets:               
    Air-conditioning units 5   *   1 Jul 2002
    Batteries, rectifiers 6   *   1 Jul 2002
    Racks 20   *   1 Jul 2003
    Equipment shelters (transportable) 25   *   1 Jul 2003
Library and other information services
(60100 to 60200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Libraries:               
    Circulating (all classes of books) 10      1 Jan 2001
    Music lending 6 ⅔      1 Jan 2001
FINANCIAL AND INSURANCE SERVICES
(62100 to 64200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Banks:               
    Demountable strongrooms 100      1 Jan 2001
    Portable safes 40      1 Jan 2001
    Strongroom doors 100      1 Jan 2001
RENTAL, HIRING AND REAL ESTATE SERVICES
(66110 to 67200)
Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry
Rental and hiring services (except real estate)
(66110 to 67200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air Compressors:               
    Compressors - reciprocating 7   *   1 Jul 2005
    Compressors - rotary screw 10   *   1 Jul 2005
Compaction:               
    Compactors - flat plate 8   *   1 Jul 2005
    Compactors - vertical rammer 6   *   1 Jul 2005
Concreting assets:               
    Brick/paving saws 5   *   1 Jul 2005
    Concrete demolition saws 3   *   1 Jul 2005
    Concrete kibble buckets 15   *   1 Jul 2005
    Concrete mixers 4   *   1 Jul 2008
    Concrete trowels:               
        Ride on 7   *   1 Jul 2008
        Walk behind 5   *   1 Jul 2008
    Concrete surface preparation assets (including floor grinders, planers and scarifers) 5   *   1 Jul 2008
    Concrete vibrators:               
        Brushcutter style 5   *   1 Jul 2008
        Drive units 6   *   1 Jul 2008
        Flexible shaft pumps 6   *   1 Jul 2008
        Vibrating shafts 3   *   1 Jul 2008
    Concrete wheeled saws 6   *   1 Jul 2005
Elevating work platforms (EWPs):               
    Boom lifts (including knuckle and telescopic boom lifts) 15   *   1 Jul 2015
    Personnel lifts 10   *   1 Jul 2015
    Scissor lifts 10   *   1 Jul 2015
Generators:               
    Cables 5   *   1 Jul 2005
    Distribution boards 10   *   1 Jul 2005
    Diesel 10   *   1 Jul 2005
    Petrol 5   *   1 Jul 2005
    Generator with attached lighting plant 10   *   1 Jul 2005
Household assets:               
    Clothes dryers 5   *   1 Jan 2006
    Digital video display (DVD) players 5   *   1 Jan 2006
    Dishwashers 8   *   1 Jan 2006
    Evaporative coolers, portable 5   *   1 Jan 2006
    Freezers 6   *   1 Jan 2006
    Microwave ovens 6   *   1 Jan 2006
    Refrigerators 6   *   1 Jan 2006
    Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 5   *   1 Jan 2006
    Surround sound systems (incorporating audio-video receivers and speakers) 5   *   1 Jan 2006
    Television sets 8   *   1 Jan 2006
    Vacuum cleaners, portable 5   *   1 Jan 2006
    Video cassette recorder systems (VCR) 5   *   1 Jan 2006
    Washing machines 6   *   1 Jan 2006
Ladders (including stepladders, work platforms extension ladders, trestles and planks):               
    Aluminium 4   *   1 Jul 2015
    Fibreglass 4   *   1 Jul 2015
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10   *   1 Jul 2014
Power tools:               
    Chainsaws 3   *   1 Jul 2005
    Hand tools - air 5   *   1 Jul 2005
    Hand tools - battery 3   *   1 Jul 2008
    Hand tools - electric 5   *   1 Jul 2005
    Jackhammers - air 7   *   1 Jul 2005
    Jackhammers - electric 3   *   1 Jul 2005
    Nail guns - air 3   *   1 Jul 2005
Recreational vehicles:               
    Campervans and motorhomes:               
        Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5   *   1 Jul 2015
        Vehicles having a gross vehicle mass of 3 tonnes or less 8   *   1 Jul 2015
    Caravans and camper trailers 12   *   1 Jul 2015
Rental cars[31] 6   *   1 Jul 2016
Scaffolding:               
    Aluminium 5   *   1 Jul 2015
    Fibreglass 5   *   1 Jul 2015
    Steel 15   *   1 Jul 2015
Traffic management assets:               
    Crash prevention assets:               
        Barriers:               
            Concrete 30   *   1 Jan 2006
            Plastic 5   *   1 Jan 2006
        Crash attenuators (truck mounted) 10   *   1 Jan 2006
    Road marking assets:               
        < 100 litre capacity 5   *   1 Jan 2006
        100 to 500 litre capacity 9   *   1 Jan 2006
        > 500 litre capacity 11   *   1 Jan 2006
        Line grinders (walk behind) 5   *   1 Jan 2006
    Traffic management signs:               
        Arrow boards 10   *   1 Jan 2006
        Speed observation signs 10   *   1 Jan 2006
        Traffic lights - mobile 10   *   1 Jan 2006
        Variable message signs 10   *   1 Jan 2006
    Static signage (including safety cones, barricades, warning signs and bollards) 3   *   1 Jan 2006
Video recorder or equipment hiring 6 ⅔      1 Jan 2001
Video tapes and games hiring 1/2   *   1 Jan 2001
Welders:               
    Diesel 10   *   1 Jul 2005
    Electric 5   *   1 Jul 2005
Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability.
Residential property operators
(67110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Assets generally:               
    Air conditioning assets (excluding ducting, pipes and vents):               
        Air handling units 20   *   1 Jul 2003
        Chillers:               
            Absorption 25   *   1 Jul 2003
            Centrifugal 20   *   1 Jul 2003
            Volumetrics (including reciprocating, rotary, screw, scroll):               
                Air-cooled 15   *   1 Jul 2003
                Water-cooled 20   *   1 Jul 2003
        Condensing sets 15   *   1 Jul 2003
        Cooling towers 15   *   1 Jul 2003
        Damper motors (including variable air volume box controller) 10   *   1 Jul 2003
        Fan coil units (connected to condensing set) 15   *   1 Jul 2003
        Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10   *   1 Jul 2003
        Packaged air conditioning units 15   *   1 Jul 2003
        Pumps 20   *   1 Jul 2003
        Room units 10   *   1 Jul 2003
    Ceiling fans 5   *   1 Jul 2004
    Clocks, electric 10   *   1 Jul 2004
    Digital video display (DVD) players 5   *   1 Jul 2004
    Door closers 10   *   1 Jul 2004
    Door stops, freestanding 10   *   1 Jul 2004
    Escalators (machinery and moving parts) 20   *   1 Jan 2003
    Evaporative coolers:               
        Fixed (excluding ducting and vents) 20   *   1 Jul 2005
        Portable 10   *   1 Jul 2005
    Floor coverings (removable without damage):               
        Carpet 10      1 Jan 2001
        Floating timber 15   *   1 Jul 2004
        Linoleum 10      1 Jan 2001
        Vinyl 10      1 Jan 2001
    Furniture, freestanding 13 ⅓      1 Jan 2001
    Garbage bins 10   *   1 Jul 2004
    Garbage compacting systems (excluding chutes) 6 ⅔      1 Jan 2001
    Generators 20      1 Jan 2001
    Gym assets:               
        Cardiovascular 5   *   1 Jul 2004
        Resistance 10   *   1 Jul 2004
    Hand dryers, electrical 10      1 Jan 2001
    Heaters:               
        Fixed:               
            Electric 15   *   1 Jul 2004
            Gas:               
                Ducted central heating unit 20   *   1 Jul 2004
                Other 15   *   1 Jul 2004
        Freestanding 15   *   1 Jul 2004
    Hot water systems (excluding piping):               
        Electric 12   *   1 Jul 2004
        Gas 12   *   1 Jul 2004
        Solar 15   *   1 Jul 2004
    Intercom system assets 10   *   1 Jul 2004
    Lifts (including hydraulic and traction lifts) 30   *   1 Jan 2003
    Lights:               
        Fittings (excluding hardwired) 5   *   1 Jul 2004
        Freestanding 5   *   1 Jul 2004
        Shades, removable 5   *   1 Jul 2004
    Linen 5   *   1 Jul 2004
    Master antenna television (MATV) assets:               
        Amplifiers 10   *   1 Jul 2004
        Modulators 10   *   1 Jul 2004
        Power sources 10   *   1 Jul 2004
    Mirrors, freestanding 15   *   1 Jul 2004
    Radios 10      1 Jan 2001
    Rugs 7   *   1 Jul 2004
    Solar power generating system assets 20   *   1 Jul 2004
    Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 7   *   1 Jul 2004
    Surround sound systems (incorporating audio-video receivers and speakers) 10   *   1 Jul 2004
    Telecommunications assets:               
        Cordless phones 4   *   1 Jul 2004
        Telephone hand sets 10   *   1 Jul 2004
        Telephone systems - see Table B Telephony               
    Television antennas, freestanding 5   *   1 Jul 2004
    Television sets 10   *   1 Jul 2004
    Vacuum cleaners:               
        Ducted:               
            Hoses 10   *   1 Jul 2004
            Motors 10   *   1 Jul 2004
            Wands 10   *   1 Jul 2004
        Portable 10      1 Jan 2001
    Ventilation fans 20   *   1 Jul 2004
    Video cassette recorder systems (VCRs) 5   *   1 Jul 2004
    Water pumps 20      1 Jan 2001
    Window blinds, internal 10   *   1 Jul 2004
    Window curtains 6   *   1 Jul 2004
    Window shutters, automatic:               
        Controls 10   *   1 Jul 2004
        Motors 10   *   1 Jul 2004
Bathroom assets:               
    Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5   *   1 Jul 2004
    Exhaust fans (including light/heating) 10   *   1 Jul 2004
    Heated towel rails, electric 10   *   1 Jul 2004
    Shower curtains (excluding curtain rods and screens) 2   *   1 Jul 2004
    Spa bath pumps 20   *   1 Jul 2004
Fire control assets:               
    Alarms:               
        Heat 6   *   1 Jul 2004
        Smoke 6   *   1 Jul 2004
    Detection and alarm systems:               
        Alarm bells 12   *   1 Jul 2004
        Detectors (including addressable manual call points, heat, multi type and smoke) 20   *   1 Jul 2004
        Fire indicator panels 12   *   1 Jul 2004
    Emergency warning and intercommunication systems (EWIS):               
        Master emergency control panels 12   *   1 Jul 2004
        Speakers 12   *   1 Jul 2004
        Strobe lights 12   *   1 Jul 2004
        Warden intercom phones (WIPs) 12   *   1 Jul 2004
    Extinguishers 15   *   1 Jul 2004
    Hoses and nozzles 10   *   1 Jul 2004
    Pumps (including diesel and electric) 25   *   1 Jul 2004
    Stair pressurisation assets:               
        AC variable speed drives 10   *   1 Jul 2004
        Pressurisation and extraction fans 25   *   1 Jul 2004
        Sensors 10   *   1 Jul 2004
Kitchen assets:               
    Cook tops 12   *   1 Jul 2004
    Crockery 5   *   1 Jul 2004
    Cutlery 5   *   1 Jul 2004
    Dishwashers 10   *   1 Jul 2004
    Freezers 12   *   1 Jul 2004
    Garbage disposal units 10   *   1 Jul 2004
    Microwave ovens 10   *   1 Jul 2004
    Ovens 12   *   1 Jul 2004
    Range hoods 12   *   1 Jul 2004
    Refrigerators 12   *   1 Jul 2004
    Stoves 12   *   1 Jul 2004
    Water filters, electrical 15   *   1 Jul 2004
Laundry assets:               
    Clothes dryers 10   *   1 Jul 2004
    Ironing boards, freestanding 7   *   1 Jul 2004
    Irons 5   *   1 Jul 2004
    Washing machines 10   *   1 Jul 2004
Outdoor assets:               
    Automatic garage doors:               
        Controls 5   *   1 Jul 2004
        Motors 10   *   1 Jul 2004
    Barbecue assets:               
        Fixed barbecue assets:               
            Sliding trays and cookers 10   *   1 Jul 2004
        Freestanding barbecues 5   *   1 Jul 2004
    Floor carpet (including artificial grass and matting) 5   *   1 Jul 2004
    Furniture, freestanding 5   *   1 Jul 2004
    Gardening watering installations:               
        Control panels 5   *   1 Jul 2004
        Pumps 5   *   1 Jul 2004
        Timing devices 5   *   1 Jul 2004
    Garden lights, solar 8   *   1 Jul 2004
    Garden sheds, freestanding 15   *   1 Jul 2004
    Gates, electrical:               
        Controls 5   *   1 Jul 2004
        Motors 10   *   1 Jul 2004
    Operable pergola louvres:               
        Controls 15   *   1 Jul 2004
        Motors 15   *   1 Jul 2004
    Sauna heating assets 15   *   1 Jul 2004
    Sewage treatment assets:               
        Controls 8   *   1 Jul 2004
        Motors 8   *   1 Jul 2004
    Spas:               
        Fixed spa assets:               
            Chlorinators 12   *   1 Jul 2004
            Filtration assets (including pumps) 12   *   1 Jul 2004
            Heaters (electric or gas) 15   *   1 Jul 2004
        Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17   *   1 Jul 2004
    Swimming pool assets:               
        Chlorinators 12   *   1 Jul 2004
        Cleaning assets 7   *   1 Jul 2004
        Filtration assets (including pumps) 12   *   1 Jul 2004
        Heaters:               
            Electric 15   *   1 Jul 2004
            Gas 15   *   1 Jul 2004
            Solar 20   *   1 Jul 2004
    Tennis court assets:               
        Cleaners 3   *   1 Jul 2004
        Drag brooms 3   *   1 Jul 2004
        Nets 5   *   1 Jul 2004
        Rollers 3   *   1 Jul 2004
        Umpire chairs 15   *   1 Jul 2004
Security and monitoring assets:               
    Access control systems:               
        Code pads 5   *   1 Jul 2004
        Door controllers 5   *   1 Jul 2004
        Readers:               
            Proximity 7   *   1 Jul 2004
            Swipe card 3   *   1 Jul 2004
    Closed circuit television systems:               
        Cameras 4   *   1 Jul 2004
        Monitors 4   *   1 Jul 2004
        Recorders:               
            Digital 4   *   1 Jul 2004
            Time lapse 2   *   1 Jul 2004
        Switching units (including multiplexes) 5   *   1 Jul 2004
    Security systems:               
        Code pads 5   *   1 Jul 2004
        Control panels 5   *   1 Jul 2004
        Detectors (including passive infrared, photo sensors and vibration) 5   *   1 Jul 2004
        Global System for Mobiles (GSM) Units 5   *   1 Jul 2004
        Noise makers (including bells and sirens) 5   *   1 Jul 2004
Non-residential property operators
(67120)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Commercial office building assets:               
    Boilers 20   *   1 Jul 2005
    Boiler pumps 5   *   1 Jul 2005
    Building maintenance units 35   *   1 Jul 2005
    Carpets 8   *   1 Jul 2005
    Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15   *   1 Jul 2005
    Hot water installations (excluding commercial boilers and piping) 15   *   1 Jul 2005
    Power supply assets:               
        Emergency or standby:               
            Generator assets:               
                Acoustic hoods and canopies 20   *   1 Jul 2005
                Generators (incorporating attached engine management and generator monitoring instruments) 25   *   1 Jul 2005
                Power management units 15   *   1 Jul 2005
        Lighting control systems (microprocessor based) 5   *   1 Jul 2014
        Uninterruptible power supply (UPS) systems:               
            Line interactive types 5   *   1 Jul 2013
            On line double conversion types 10   *   1 Jul 2013
    Window blinds 20   *   1 Jul 2005
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES
(69100 to 70000)
Scientific research services
(69100)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Scientific, medical and pharmaceutical research assets:               
    Autoclaves:               
        Bench top autoclaves 5   *   1 Jul 2014
        Others 10   *   1 Jul 2014
    Automated cell counters 5   *   1 Jul 2014
    Automated colony pickers 5   *   1 Jul 2014
    Balances 10   *   1 Jul 2014
    Biological safety cabinets 10   *   1 Jul 2014
    Cell harvesters 10   *   1 Jul 2014
    Centrifuges:               
        Bench top centrifuges 5   *   1 Jul 2014
        Others 10   *   1 Jul 2014
    Computed tomography (CT) scanners 10   *   1 Jul 2014
    Digital cameras 3   *   1 Jul 2014
    DNA sequencers 5   *   1 Jul 2014
    Electrophoresis systems (incorporating power supplies and tanks) 7   *   1 Jul 2014
    Electroporators 8   *   1 Jul 2014
    Fermenters 10   *   1 Jul 2014
    Flow cytometers 8   *   1 Jul 2014
    Freeze dryers 10   *   1 Jul 2014
    Freezers 10   *   1 Jul 2014
    Gel documentation systems 5   *   1 Jul 2014
    Glassware washers 8   *   1 Jul 2014
    Heating blocks 10   *   1 Jul 2014
    Homogenisers 7   *   1 Jul 2014
    Incubators 6   *   1 Jul 2014
    Liquid chromatography systems 5   *   1 Jul 2014
    Liquid nitrogen assets (including dewars and tanks) 10   *   1 Jul 2014
    Microscopes 10   *   1 Jul 2014
    Microtomes 10   *   1 Jul 2014
    Mixers 7   *   1 Jul 2014
    Nano spectrophotometers 8   *   1 Jul 2014
    Ovens 6   *   1 Jul 2014
    Peristaltic pumps 7   *   1 Jul 2014
    PH meters 7   *   1 Jul 2014
    Plate readers 5   *   1 Jul 2014
    Polymerase chain reaction (PCR) thermal cyclers 8   *   1 Jul 2014
    Real-time PCR detection machines 5   *   1 Jul 2014
    Refrigerators 8   *   1 Jul 2014
    Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5   *   1 Jul 2014
    Shakers 7   *   1 Jul 2014
    Sonicators (including water bath sonicators and sonicators with probes) 7   *   1 Jul 2014
    Spectrophotometers (excluding nano spectrophotometers) 10   *   1 Jul 2014
    Surface plasmon resonance (SPR) machines 5   *   1 Jul 2014
    Vacuum concentrators 7   *   1 Jul 2014
    Water baths (including refrigerated and shaking water baths) 7   *   1 Jul 2014
    Water purification systems 8   *   1 Jul 2014
Surveying and mapping services
(69220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Airborne imaging (cameras) 7   *   1 Jul 2015
Automatic optical levels (dumpy levels) 7   *   1 Jul 2015
Controllers 4   *   1 Jul 2015
Digital (electronic) levels 5   *   1 Jul 2015
Echo sounders 5   *   1 Jul 2015
GNSS/GIS handhelds (asset receivers) 3   *   1 Jul 2015
GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5   *   1 Jul 2015
Ground imaging (pole cameras) 5   *   1 Jul 2015
Laser detectors/receivers (rod-eye receivers) 4   *   1 Jul 2015
Laser distance measurers/meters (DISTOs) 4   *   1 Jul 2015
Laser levels:               
    Grade laying (dial-in grade) 6   *   1 Jul 2015
    Laser plummets 5   *   1 Jul 2015
    Line and plumb/point and cross line 4   *   1 Jul 2015
    Pipe laying 6   *   1 Jul 2015
    Rotating 6   *   1 Jul 2015
    Tunnelling and plumbing 6   *   1 Jul 2015
Laser scanners - 3D (high definition surveying) - ground LIDAR 5   *   1 Jul 2015
Laser scanners - vehicle mounted - ground LIDAR 5   *   1 Jul 2015
LIDAR (airborne) 7   *   1 Jul 2015
Rail surveying assets:               
    Mobile rail surveying equipment 5   *   1 Jul 2015
    Platform clearance gauges 6   *   1 Jul 2015
    Rail profile gauges 6   *   1 Jul 2015
Stereoplotters - digital/softcopy (hardware only) 10   *   1 Jul 2015
Tablets 4   *   1 Jul 2015
Theodolites (digital) 7   *   1 Jul 2015
Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5   *   1 Jul 2015
Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5   *   1 Jul 2015
Unmanned aerial vehicles (drones/remotely piloted aircraft):               
    Fixed wing 3   *   1 Jul 2015
    Rotary wing 2   *   1 Jul 2015
Unmanned surface vehicles 4   *   1 Jul 2015
Utility locator (underground service locator) assets:               
    Ground penetrating radars (GPRs) 5   *   1 Jul 2015
    Magnetic locators 5   *   1 Jul 2015
    Service locators 5   *   1 Jul 2015
    Signal generators 5   *   1 Jul 2015
    Signal tracer for locators 4   *   1 Jul 2015
Advertising services
(69400)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Advertising signs - see Table B Advertising signs               
Veterinary services
(69700)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Veterinarians' assets:               
    Anaesthesia machines 10   *   1 Jan 2004
    Animal blow dryers 5   *   1 Jan 2004
    Animal cages:               
        Fibreglass, plastic and polyethylene cages 10   *   1 Jan 2004
        Stainless steel cages 20   *   1 Jan 2004
    Animal patient monitoring assets (including blood pressure monitors, CO2 end-tidal monitors, ECGs and pulse oximeters) 7   *   1 Jan 2004
    Animal scales 7   *   1 Jan 2004
    Dental assets:               
        Dental units 10   *   1 Jan 2004
        Ultrasonic scalers (standalone) 10   *   1 Jan 2004
    Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10   *   1 Jan 2004
    Electrocautery units 10   *   1 Jan 2004
    Electroejaculators 6   *   1 Jan 2004
    Hydrobaths 8   *   1 Jan 2004
    Pathology assets:               
        Centrifuges 5   *   1 Jan 2004
        Laboratory analysers:               
            Electrolyte analysers 4   *   1 Jan 2004
            Generally 5   *   1 Jan 2004
        Microscopes 10   *   1 Jan 2004
    Surgery lights 10   *   1 Jan 2004
    Tables and tubs 20   *   1 Jan 2004
    Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5   *   1 Jan 2004
    X-ray assets (excluding direct radiography assets):               
        Mobile or portable x-ray units 10   *   1 Jan 2004
        X-ray processors - automatic 10   *   1 Jan 2004
Professional photographic services
(69910)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3   *   1 Jul 2015
Camera lenses 5   *   1 Jul 2015
Digital cameras:               
    Compact cameras (including point and shoot cameras) 3   *   1 Jul 2015
    Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3   *   1 Jul 2015
    Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4   *   1 Jul 2015
    SLR cameras (including full-frame SLR cameras) 3   *   1 Jul 2015
Lighting assets:               
    Electronic flash units (including compact flash heads, monolights):               
        Portable 3   *   1 Jul 2015
        Studio lightings 5   *   1 Jul 2015
    Light meters 5   *   1 Jul 2015
    Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3   *   1 Jul 2015
    Portable flash units (including flashguns) 2   *   1 Jul 2015
    Power packs (including battery packs and compact flash generators) 4   *   1 Jul 2015
Support assets:               
    Backdrop support systems (including background elevation systems) 10   *   1 Jul 2015
    Bags and cases 5   *   1 Jul 2015
    Camera track sliders 2   *   1 Jul 2015
    Light stands (including boom arms) 5   *   1 Jul 2015
    Photographic printers/plotters 4   *   1 Jul 2015
    Tent and shooting tables 2   *   1 Jul 2015
    Tripods 5   *   1 Jul 2015
    Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2   *   1 Jul 2015
    Wind machines 5   *   1 Jul 2015
ADMINISTRATIVE AND SUPPORT SERVICES
(72110 to 73200)
Building and other industrial cleaning services
(73110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5   *   1 Jul 2010
Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2   *   1 Jul 2010
Drying and restoration assets (including air movers and dehumidifiers) 5   *   1 Jul 2010
Extractors for carpet and upholstery cleaning:               
    Spot extractors (including portable handheld and brief case size extractors for stain removal) 3   *   1 Jul 2010
    Other (including walk behind and self-contained carpet extractors) 5   *   1 Jul 2010
    Truck or van mounted 10   *   1 Jul 2010
Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers):               
    Portable 5   *   1 Jul 2010
    Ride-on 5   *   1 Jul 2010
Pressure washers:               
    Portable 4   *   1 Jul 2010
    Trailer or truck mounted 7   *   1 Jul 2010
Scrubbers, hard floor:               
    Portable 5   *   1 Jul 2010
    Ride-on 7   *   1 Jul 2010
Steam cleaners for sanitising floor and surfaces 5   *   1 Jul 2010
Sweepers, hard floor:               
    Portable 5   *   1 Jul 2010
    Ride-on 7   *   1 Jul 2010
    Road sweeper trucks (including sweepers)[32] 10   *#   1 Jul 2010
Vacuum cleaners:               
    Backpack and pull along machines 3   *   1 Jul 2010
    Other portable (including upright machines) 5   *   1 Jul 2010
    Ride-on or stand on 7   *   1 Jul 2010
Gardening services
(73130)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Arboriculture and gardening services:               
    Blowers 3   *   1 Jan 2004
    Brushcutters (including whipper snippers) 2   *   1 Jan 2004
    Chainsaws (including pole pruners) 2   *   1 Jan 2004
    Elevating work platforms 15   *   1 Jan 2004
    Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3   *   1 Jan 2004
    Hedge trimmers 4   *   1 Jan 2004
    Lawn edgers (excluding brushcutters) 4   *   1 Jan 2004
    Lawn mowers:               
        Cylinder 7   *   1 Jan 2004
        Push (rotary) 2   *   1 Jan 2004
        Ride-ons 5   *   1 Jan 2004
        Self propelled (rotary) 2   *   1 Jan 2004
    Stump grinders 5   *   1 Jan 2004
    Tractors 8   *   1 Jan 2004
    Tractor attachments:               
        Roller mowers 4   *   1 Jan 2004
        Slashers 4   *   1 Jan 2004
    Trailers used to carry tree and grass clippings 5   *   1 Jan 2004
    Tree climbing assets:               
        Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1   *   1 Jan 2004
        Climbing spurs 10   *   1 Jan 2004
        Friction lowering devices 10   *   1 Jan 2004
        Harness 3   *   1 Jan 2004
        Ropes 1   *   1 Jan 2004
    Wood chippers 8   *   1 Jan 2004
Packaging services
(73200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Fruit and vegetables pack houses assets used off farm:               
    Banana assets:               
        Air rams 3   *   1 Jul 2008
        Bunch lines 10   *   1 Jul 2008
        Choppers/mulchers 4   *   1 Jul 2008
        Rails (including points) 15   *   1 Jul 2008
        Scrap conveyors 5   *   1 Jul 2008
        Tops 8   *   1 Jul 2008
        Water troughs 10   *   1 Jul 2008
    General assets:               
        Bins 5   *   1 Jul 2008
        Bin tippers 15   *   1 Jul 2008
        Conveyors (including elevators) 10   *   1 Jul 2008
        Drying tunnels 15   *   1 Jul 2008
        Fungicide units 10   *   1 Jul 2008
        Receival hoppers (including water dumps) 10   *   1 Jul 2008
        Tables (including packing and sorting tables) 15   *   1 Jul 2008
        Washing assets (including brush and barrel washers) 10   *   1 Jul 2008
        Waxing assets 10   *   1 Jul 2008
    Graders:               
        Electronic 10   *   1 Jul 2008
        Mechanical 15   *   1 Jul 2008
        Optical 8   *   1 Jul 2008
    Labelling assets:               
        Labelling applicators (including in line labellers) 8   *   1 Jul 2008
        Labelling guns 3   *   1 Jul 2008
    Packing assets (including bagging and wrapping machines) 10   *   1 Jul 2008
    Scales (excluding platform scales) 5   *   1 Jul 2008
    Tree nuts assets:               
        Crackers 7   *   1 Jul 2008
        Drying silos 15   *   1 Jul 2008
        Separating assets (including air separators, trommels and vibrating screens) 10   *   1 Jul 2008
EDUCATION AND TRAINING
(80100 to 82200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Kindergarten furniture and play equipment 5      1 Jan 2001
HEALTH CARE AND SOCIAL ASSISTANCE
(84010 to 87900)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Medical assets (used in common across all health care industry segments):               
    Benchtop sterilisers 5   *   1 Jul 2003
    Benchtop ultrasonic cleaners 7   *   1 Jul 2003
    Clinical furniture 10   *   1 Jul 2003
    X-ray viewers 10   *   1 Jul 2003
Hospitals
(84010 to 84020)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Hospital assets:               
    Anaesthesia machines 10   *   1 Jan 2003
    Angiography assets:               
        Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4   *   1 Jul 2002
        Image intensifiers 7   *   1 Jul 2002
        Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors 10   *   1 Jul 2002
    Cell savers and cell separators 7   *   1 Jan 2003
    Colposcopes 10   *   1 Jan 2003
    Defibrillators 10   *   1 Jan 2003
    Diathermy and cautery machines/electrosurgical generators 10   *   1 Jan 2003
    Endoscopic surgery assets (excluding disposable accessories):               
        Arthroscopic fluid management systems 7   *   1 Jan 2003
        Endoscopes (flexible and rigid) and endoscopic surgical instruments 4   *   1 Jan 2003
        Endoscopic camera systems:               
            Beam splitters and light sources 10   *   1 Jan 2003
            Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5   *   1 Jan 2003
            Still cameras 7   *   1 Jan 2003
            Video monitors and video recorders 7   *   1 Jan 2003
        Endoscopic electrosurgical generators 10   *   1 Jan 2003
        Endoscopic lasers 10   *   1 Jan 2003
        Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5   *   1 Jan 2003
    Haemodialysis machines 7   *   1 Jan 2003
    Head lights 7   *   1 Jan 2003
    Hospital furniture:               
        Beds:               
            Electronic 7   *   1 Jan 2003
            Mechanical 10   *   1 Jan 2003
        Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables 10   *   1 Jan 2003
    Infusion pumps:               
        General, pain management and rapid 8   *   1 Jan 2003
        Syringe driven 6   *   1 Jan 2003
    Insufflators 10   *   1 Jan 2003
    Lithotriptors used for extra-corporeal shock wave lithotripsy 7   *   1 Jan 2003
    Mechanical assist assets:               
        Calf and cuff compression devices 8   *   1 Jan 2003
        Cardiac bypass and heart lung machines 8   *   1 Jan 2003
        Intra-aortic balloon pumps 8   *   1 Jan 2003
        Ventricular assist heart pumps 8   *   1 Jan 2003
    Natal care assets (including incubators, infant warmers and mobile infant warmers) 7   *   1 Jan 2003
    Operating tables and attachments:               
        Electronic 10   *   1 Jan 2003
        Mechanical 13   *   1 Jan 2003
    Operating theatre lights 8   *   1 Jan 2003
    Pan flushers 10   *   1 Jan 2003
    Patient hoists and lifters 10   *   1 Jan 2003
    Patient monitoring assets:               
        Bedside monitoring systems 7   *   1 Jan 2003
        Cardiac monitors 7   *   1 Jan 2003
        ECGs (electrocardiographs) 7   *   1 Jan 2003
        Foetal monitors 7   *   1 Jan 2003
        Pulse oximeters 7   *   1 Jan 2003
        Vital signs monitors 7   *   1 Jan 2003
    Patient warming assets (excluding disposable accessories):               
        Fluid warmers 10   *   1 Jan 2003
        Forced air patient warmers 10   *   1 Jan 2003
    Smoke evacuators 8   *   1 Jan 2003
    Sterilisation and autoclave processing assets:               
        Drying cabinets 10   *   1 Jan 2003
        Endoscope sterilisers and disinfectors 5   *   1 Jan 2003
        Flash sterilisers 10   *   1 Jan 2003
        Instrument washers 10   *   1 Jan 2003
        Pre-vacuum sterilisers 10   *   1 Jan 2003
        Ultrasonic cleaners and baths 7   *   1 Jan 2003
    Surgical instruments:               
        Hand held manually operated instruments 8   *   1 Jan 2003
        Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7   *   1 Jan 2003
        Ultrasonic aspirators 10   *   1 Jan 2003
        Ultrasonic scalpels 10   *   1 Jan 2003
    Surgical lasers (excluding ophthalmic surgical lasers) 10   *   1 Jan 2003
    Surgical microscopes 10   *   1 Jan 2003
    Ultrasonic bladder scanners 10   *   1 Jan 2003
    Ultrasonic needle guides 10   *   1 Jan 2003
    Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5   *   1 Jul 2002
    Ventilators:               
        Fixed 7   *   1 Jan 2003
        Portable 5   *   1 Jan 2003
    Wheelchairs 10   *   1 Jan 2003
Dental services
(85310)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Dentists' assets:               
    Air abrasion units 10   *   1 Jul 2003
    Air compressors 10   *   1 Jul 2003
    Amalgamators 7   *   1 Jul 2003
    Amalgam separators 7   *   1 Jul 2003
    Computerised (CAD/CAM) ceramic restoration systems:               
        Imaging units 7   *   1 Jul 2003
        Milling units 5   *   1 Jul 2003
    Curing lights (halogen) 5   *   1 Jul 2003
    Dental chairs 10   *   1 Jul 2003
    Dental instruments:               
        Hand-held manually operated instruments 3   *   1 Jul 2003
        Handpieces (driven by compressed air, compressed gas or electricity) 3   *   1 Jul 2003
    Dental lasers:               
        Hard tissue and soft tissue lasers 7   *   1 Jul 2003
        Soft tissue and whitening lasers 7   *   1 Jul 2003
        Soft tissue lasers 10   *   1 Jul 2003
    Dental loupes 10   *   1 Jul 2003
    Dental operating lights 10   *   1 Jul 2003
    Dental units 10   *   1 Jul 2003
    Dental x-ray assets:               
        Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding OPG systems) 15   *   1 Jul 2003
        Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7   *   1 Jul 2003
        Intra-oral x-ray film processors 10   *   1 Jul 2003
    Handpiece cleaners 5   *   1 Jul 2003
    Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7   *   1 Jul 2003
    Nitrous oxide sedation units 20   *   1 Jul 2003
    Oral surgical motors 5   *   1 Jul 2003
    Suction units 10   *   1 Jul 2003
    Ultrasonic scalers (standalone) 10   *   1 Jul 2003
Optometry and optical dispensing
(85320)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Optical assets:               
    Automatic refractometers/keratometers 5   *   1 Jan 2004
    Cameras (including anterior segment cameras, retinal cameras, fundus cameras):               
        Analogue 8   *   1 Jan 2004
        Digital 4   *   1 Jan 2004
    Colour vision testers (automated) 8   *   1 Jan 2004
    Corneal topography systems 5   *   1 Jan 2004
    Examination chairs 10   *   1 Jan 2004
    Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) 5   *   1 Jan 2004
    Keratometers (Ophthalmometers):               
        Automated 5   *   1 Jan 2004
        Manual 12   *   1 Jan 2004
    Ophthalmic surgery assets:               
        Microkeratome 3   *   1 Jan 2004
        Ophthalmic cryo surgery systems 5   *   1 Jan 2004
        Ophthalmic diathermy surgery systems 5   *   1 Jan 2004
        Ophthalmic lasers:               
            Non-refractive 10   *   1 Jan 2004
            Refractive (including eye tracking systems) 4   *   1 Jan 2004
        Phacoemulsification systems 4   *   1 Jan 2004
        Pupillometers (used for refractive surgery) 5   *   1 Jan 2004
        Vitrectomy systems 4   *   1 Jan 2004
        Wave front analysers 4   *   1 Jan 2004
    Ophthalmic viewers 5   *   1 Jan 2004
    Ophthalmoscopes:               
        Direct (including power supply) 8   *   1 Jan 2004
        Indirect 9   *   1 Jan 2004
    Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110)               
    Refraction units (including examination chair, instrument arms, table and light source) 10   *   1 Jan 2004
    Refractometers (automated) 5   *   1 Jan 2004
    Slit lamp biomicroscopes:               
        Hand-held 9   *   1 Jan 2004
        Mounted 12   *   1 Jan 2004
    Telemedicine digital imaging systems (excluding imaging devices) 4   *   1 Jan 2004
    Tonometers:               
        Contact tonometers:               
            Applanation:               
                Hand-held 6   *   1 Jan 2004
                Mounted 8   *   1 Jan 2004
            Electronic 6   *   1 Jan 2004
        Non-contact tonometers:               
            Hand-held 5   *   1 Jan 2004
            Table mounted 8   *   1 Jan 2004
    Trial lens sets 20   *   1 Jan 2004
    Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) 5   *   1 Jan 2004
    Visual acuity testing assets:               
        Automated vision testers 6   *   1 Jan 2004
        Manual vision testers (phoropters) 12   *   1 Jan 2004
        Visual acuity charts (illuminated) 10   *   1 Jan 2004
        Visual acuity chart projectors (automated) 8   *   1 Jan 2004
    Visual field testing assets (perimeters) - automated 5   *   1 Jan 2004
Pathologist and other pathology services
(85202 and 85209)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Pathologists' assets:               
    Batch slide stainer 6   *   1 Jan 2002
    Bio hazard chambers 10   *   1 Jan 2002
    Centrifuges 5   *   1 Jan 2002
    Incubators 6   *   1 Jan 2002
    Laboratory analysers 5   *   1 Jan 2002
    Microscopes 10   *   1 Jan 2002
    Rotary microtomes 6   *   1 Jan 2002
    Tissue embedding systems 6   *   1 Jan 2002
    Tissue processors 6   *   1 Jan 2002
Podiatry services
(85399)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Podiatrists' assets:               
    Computerised orthoses manufacturing assets:               
        Carving mills 7   *   1 Jul 2003
        Contact pin digitisers 7   *   1 Jul 2003
    Doppler vascularscopes 5   *   1 Jul 2003
    Electric nail drills:               
        Dust extraction drills 7   *   1 Jul 2003
        Portable dust extraction drills 5   *   1 Jul 2003
        Water and alcohol based spray drills 4   *   1 Jul 2003
    Examination/magnifying lamps 10   *   1 Jul 2003
    Footrests 10   *   1 Jul 2003
    Gait analysis assets:               
        Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4   *   1 Jul 2003
        Non-computerised:               
            Treadmills 10   *   1 Jul 2003
            Video cameras 5   *   1 Jul 2003
            Video monitors and video recorders 7   *   1 Jul 2003
    Orthotic benchtop grinders 6   *   1 Jul 2003
    Patient chairs 12   *   1 Jul 2003
    Podiatric instruments 3   *   1 Jul 2003
    Vacuum presses 3   *   1 Jul 2003
    Vascular neurological assessment assets:               
        Monofilaments 2   *   1 Jul 2003
        Tuning forks 10   *   1 Jul 2003
Radiology and diagnostic imaging services
(85201, 85203 and 85209)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Radiologists' diagnostic imaging assets:          
    Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10   *   1 Jul 2002
    Computed radiography (CR) digitisers 4   *   1 Jul 2002
    Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10   *   1 Jul 2002
    Film digitisers 4   *   1 Jul 2002
    Fluoroscopy assets (excluding direct radiography assets):               
        Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15   *   1 Jul 2002
        Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4   *   1 Jul 2002
        Image intensifiers 7   *   1 Jul 2002
        Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10   *   1 Jul 2002
    Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7   *   1 Jul 2002
    Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7   *   1 Jul 2002
    Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10   *   1 Jul 2002
    Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15   *   1 Jul 2002
    Patient archival and communication systems (PACS) 4   *   1 Jul 2002
    Processing assets:               
        Daylight imaging processors 9   *   1 Jul 2002
        Dry laser imaging processors 8   *   1 Jul 2002
        Wet laser imaging processors 10   *   1 Jul 2002
    Teleradiology assets (excluding the imaging device) 4   *   1 Jul 2002
    Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5   *   1 Jul 2002
    X-ray assets (excluding direct radiography assets):               
        Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15   *   1 Jul 2002
        Image intensifier 7   *   1 Jul 2002
        Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10   *   1 Jul 2002
Specialist medical services n.e.c
(85129)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Neurologists' assets:          
    Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5   *   1 Jul 2003
    Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5   *   1 Jul 2003
Thoracic physicians' assets:               
    Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7   *   1 Jul 2003
    Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7   *   1 Jul 2003
    Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7   *   1 Jul 2003
    Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7   *   1 Jul 2003
    Spirometers 7   *   1 Jul 2003
    Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide monitors, integrated pulse oximeters, integrated computers and integrated software) 7   *   1 Jul 2003
Nursing home operation
(86011)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Beds:               
    Electronic 7   *   1 Jul 2004
    Mechanical 10   *   1 Jul 2004
Bedside cabinets/lockers, carts and poles and overbed tables 10   *   1 Jul 2004
Commodes 10   *   1 Jul 2004
Nurse call systems 7   *   1 Jul 2004
Pan flushers 10   *   1 Jul 2004
Patient hoists and lifters 10   *   1 Jul 2004
Patient monitoring assets 7   *   1 Jul 2004
Patient scales 10   *   1 Jul 2004
Shower chairs 7   *   1 Jul 2004
Trolleys 10   *   1 Jul 2004
Wheelchairs 10   *   1 Jul 2004
ARTS AND RECREATION SERVICES
(89100 to 92099)
Heritage activities
(89100 to 89220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Museum displays in aircraft/war museums 100      1 Jan 2001
Parks and gardens:               
    Lion parks:               
        Animal cages and sheds 20      1 Jan 2001
        Animal huts 10      1 Jan 2001
    Planetarium domes 33 ⅓      1 Jan 2001
    Sea life centres:               
        Fibreglass aquarium tanks 20      1 Jan 2001
        Ketches 13 ⅓      1 Jan 2001
        TV audio systems 10      1 Jan 2001
Creative and performing arts activities
(90010 to 90030)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Theatre equipment:               
    Accessories (theatrical - wigs, costumes etc) 5      1 Jan 2001
Health and fitness centres and gymnasia operation
(91110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Health and fitness centre operation assets:               
    Cardiovascular training machines:               
        Cross trainers, steppers and treadmills 4   *   1 Jul 2012
        Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4   *   1 Jul 2012
        Rowing machines 5   *   1 Jul 2012
    Free weight training assets:               
        Barbells, dumbbells, kettle bells, weight plates and storage racks 6   *   1 Jul 2012
        Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8   *   1 Jul 2012
    Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8   *   1 Jul 2012
    Support assets:               
        Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and televisions) 4   *   1 Jul 2012
        Fans (including wall mounted) 5   *   1 Jul 2012
        Lockers 8   *   1 Jul 2012
        Platform scales 5   *   1 Jul 2012
Sport and recreation services
(91121 to 91390)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Amusement machines and equipment:               
    Coin-operated amusement machines:               
        Children's rides 5   *   1 Jul 2001
        Convertible video games/simulators (cabinet) 5 ½   *   1 Jul 2001
        Dedicated video games/simulators 3 ½   *   1 Jul 2001
        Interchangeable video game kits 1   *   1 Jul 2001
        Juke boxes (compact disc) 10   *   1 Jul 2001
        Photo-image machines 3 ½   *   1 Jul 2001
        Pinball machines 3 ½   *   1 Jul 2001
        Pool/billiard tables 10   *   1 Jul 2001
        Redemption games (prizes/tickets) 5 ½   *   1 Jul 2001
        Table games (including air hockey, soccer etc) 5 ½   *   1 Jul 2001
    Billiard tables 40      1 Jan 2001
    Rides and devices (fixed or mobile):               
        Chair-o-planes 15   *   1 Jan 2002
        Children's indoor soft playgrounds 5   *   1 Jan 2002
        Children's rides (designed for the carriage of children less than 8 years old) 15   *   1 Jan 2002
        Ferris wheels 25   *   1 Jan 2002
        Free falls (including giant drop and tower of terror) 25   *   1 Jan 2002
        Inflatables (including jumping castles) 5   *   1 Jan 2002
        Overhead transit devices (including chair lifts and cabin lifts) 25   *   1 Jan 2002
        Roller coasters:               
            Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25   *   1 Jan 2002
            Powered (including tornado) 15   *   1 Jan 2002
        Round rides with or without additional motions (including merry-go-rounds) 15   *   1 Jan 2002
        Self-drive non-powered gravity rides (including toboggans and bob-sleds):               
            Track 20   *   1 Jan 2002
            Vehicle 5   *   1 Jan 2002
        Self-drive powered rides (including dodgems and go-karts):               
            Track 15   *   1 Jan 2002
            Vehicle 5   *   1 Jan 2002
        Simulators 10   *   1 Jan 2002
        Swinging rides (including pirate ship, spaceloop, and rainbow) 15   *   1 Jan 2002
        Trains, tracked or trackless (including tractor trains and miniature railways) 10   *   1 Jan 2002
        Water rides 20   *   1 Jan 2002
        Water slides (gravity powered) 20   *   1 Jan 2002
Bowling centres (plant and equipment):               
    Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓      1 Jan 2001
    Bowling balls 5      1 Jan 2001
    Carpets 4      1 Jan 2001
    Masking units 10      1 Jan 2001
    Pin setters and pin spotters 10      1 Jan 2001
    Other equipment 13 ⅓      1 Jan 2001
Golf courses (miniature):               
    Carpets on stairways 3      1 Jan 2001
    Lighting plant, electric motors, moving parts 20      1 Jan 2001
    Lighting standards 40      1 Jan 2001
Marina operation:               
    Boat cradles 10   *   1 Jul 2002
    Boat storage racks 10   *   1 Jul 2002
    Forklifts 11   *   1 Jul 2002
    Marina - wet berths (incorporating piling, decking and floating pontoons) 20   *   1 Jul 2002
    Mooring buoys 10   *   1 Jul 2002
    Travel lifts 15   *   1 Jul 2002
Racehorses 10      1 Jan 2001
Racing cars 2      1 Jan 2001
Shuffle boards 10      1 Jan 2001
Skating rink plant:               
    Fittings (open air) 20      1 Jan 2001
    General freezing plant and equipment 13 ⅓      1 Jan 2001
    Hired ice skating boots 5      1 Jan 2001
    Roller skates 5      1 Jan 2001
    Surface (synthetic panels) 10      1 Jan 2001
Ski equipment (skis, boots and stocks for hiring to public) 3      1 Jan 2001
Ski maintenance machines 13 ⅓      1 Jan 2001
Space theatre domes 33 ⅓      1 Jan 2001
Tennis court surfaces:               
    Bitumen 20      1 Jan 2001
    Plexipave 20      1 Jan 2001
    Synthetic lawn 10      1 Jan 2001
Trampolines 10      1 Jan 2001
Gambling activities
(92010 to 92099)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Poker/gaming machines 7   *   1 Jul 2009
Totalisators:               
    Computer equipment 10      1 Jan 2001
    Ancillary equipment (eg ticket issuing machines) 13 ⅓      1 Jan 2001
OTHER SERVICES
(94110 to 96030)
Automotive repair and maintenance
(94110 to 94199)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Automotive and heavy vehicle repair and maintenance assets:               
    Air conditioning assets:               
        Refrigerant leak detectors 3   *   1 Jul 2011
        Refrigerant management systems 5   *   1 Jul 2011
        Refrigerant recovery machine 5   *   1 Jul 2011
        Refrigerant recovery and recycling machines 5   *   1 Jul 2011
        Vacuum pumps 5   *   1 Jul 2011
    Air tools including ratchet guns 2   *   1 Jul 2011
    Automatic transmission flush and fill machines 5   *   1 Jul 2011
    Axle and ball joint play testers or shakers 10   *   1 Jul 2011
    Battery chargers 5   *   1 Jul 2011
    Battery testers 5   *   1 Jul 2011
    Brake disc and drum grinding lathes:               
        Fixed 10   *   1 Jul 2011
        Portable on-car 5   *   1 Jul 2011
    Brake fluid testers 5   *   1 Jul 2011
    Brake shoe riveters 5   *   1 Jul 2011
    Brake system flushers 5   *   1 Jul 2011
    Compressed air assets:               
        Air compressors:               
            Reciprocating 10   *   1 Jul 2011
            Rotary screw 10   *   1 Jul 2011
            Rotary vane 10   *   1 Jul 2011
        Air driers and dehumidifiers 10   *   1 Jul 2011
        Air receivers 10   *   1 Jul 2011
        Hose reels 3   *   1 Jul 2011
        Reticulation lines:               
            Aluminium 15   *   1 Jul 2011
            Copper 20   *   1 Jul 2011
            Polyethylene 15   *   1 Jul 2011
            Steel 10   *   1 Jul 2011
    Continuous diesel engine particulate testers 5   *   1 Jul 2011
    Cooling system flushers 5   *   1 Jul 2011
    Decelerometer brake testers 7   *   1 Jul 2011
    Diagnostic assets:               
        Diagnostic and roller dynamometers, performance and emissions testers 10   *   1 Jul 2011
        Engine analysers 5   *   1 Jul 2011
        Electrical test benches 10   *   1 Jul 2011
        Fuel injection pump test benches 5   *   1 Jul 2011
        Oscilloscopes 10   *   1 Jul 2011
        Scan tools 5   *   1 Jul 2011
    Diesel engine emission testers 5   *   1 Jul 2011
    Drill presses 15   *   1 Jul 2011
    Drive-on plate brake, steering and suspension testing machines 10   *   1 Jul 2011
    Drive-on shock absorber testers 10   *   1 Jul 2011
    Dual wheel removers 8   *   1 Jul 2011
    Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8   *   1 Jul 2011
    Engine cranes 10   *   1 Jul 2011
    Exhaust gas analysers for petrol engines:               
        Computer operated 5   *   1 Jul 2011
        Standalone 10   *   1 Jul 2011
    Exhaust stands 11   *   1 Jul 2011
    Flywheel grinders 13   *   1 Jul 2011
    Hand tools 10   *   1 Jul 2011
    Headlight testers 7   *   1 Jul 2011
    Hydraulic brake hose machines 5   *   1 Jul 2011
    Hydraulic presses 10   *   1 Jul 2011
    Jacks:               
        Floor jacks:               
            Used for car and light truck repairs 3   *   1 Jul 2011
            Used for heavy vehicle repairs 5   *   1 Jul 2011
        Transmission jacks:               
            Used for car and light truck repairs 8   *   1 Jul 2011
            Used for heavy vehicle repairs 5   *   1 Jul 2011
        Vehicle positioning jacks 3   *   1 Jul 2011
    Lathes 20   *   1 Jul 2011
    Measuring assets:               
        Micrometers 10   *   1 Jul 2011
        Tension wrenches 5   *   1 Jul 2011
        Tyre pressure gauges 5   *   1 Jul 2011
    Noise level meters 5   *   1 Jul 2011
    Oil and grease delivery systems:               
        Bunding:               
            Polyethylene pallets 5   *   1 Jul 2011
            Rubber 3   *   1 Jul 2011
        Distribution lines:               
            Polyethylene 5   *   1 Jul 2011
            Rubber 3   *   1 Jul 2011
            Steel 10   *   1 Jul 2011
        Guns and pumps 3   *   1 Jul 2011
        Reels:               
            Plastic 3   *   1 Jul 2011
            Steel 7   *   1 Jul 2011
        Tanks (including waste oil tanks) 20   *   1 Jul 2011
    Oil filter crushers 10   *   1 Jul 2011
    Parts cleaners and washers 7   *   1 Jul 2011
    Pipe and tube benders 10   *   1 Jul 2011
    Pipe and tube saws and cutters 10   *   1 Jul 2011
    Power steering flushing systems 5   *   1 Jul 2011
    Pressure washers 4   *   1 Jul 2011
    Sand blasters 7   *   1 Jul 2011
    Spring compressors 5   *   1 Jul 2011
    Stillages 15   *   1 Jul 2011
    Storage shelving 10   *   1 Jul 2011
    Toolbox roller cabinets 7   *   1 Jul 2011
    Trolleys 10   *   1 Jul 2011
    Truck brake imbalance testers 5   *   1 Jul 2011
    Tyre conveyors:               
        Horizontal 10   *   1 Jul 2011
        Vertical 8   *   1 Jul 2011
    Tyre fitting machines 5   *   1 Jul 2011
    Tyre inflation cages 10   *   1 Jul 2011
    Tyre inflators (automatic and manual) 3   *   1 Jul 2011
    Tyre spreaders 8   *   1 Jul 2011
    Vehicle hoists:               
        Used for car and light truck repairs 10   *   1 Jul 2011
        Used for heavy vehicle repairs 20   *   1 Jul 2011
    Vehicle service and inspection lane assets:               
        Control consoles 10   *   1 Jul 2011
        Data collection devices (including bar code readers, mobile recorders and transponders) 5   *   1 Jul 2011
        Floor unit assets:               
            Axle and ball joint play testers or shakers 10   *   1 Jul 2011
            Roller brake testers 10   *   1 Jul 2011
            Shock absorber testers 10   *   1 Jul 2011
            Side slip testers 10   *   1 Jul 2011
            Speedometer tester 10   *   1 Jul 2011
            Suspension play detectors 10   *   1 Jul 2011
    Vehicle special tools 5   *   1 Jul 2011
    Waste oil evacuators 5   *   1 Jul 2011
    Welders:               
        Electric 10   *   1 Jul 2011
        Oxy-acetylene 10   *   1 Jul 2011
    Wheel alignment machines 7   *   1 Jul 2011
    Wheel balancing machines 5   *   1 Jul 2011
    Wheel balancing plates, flanges and finger adaptors 5   *   1 Jul 2011
    Wheel lifters 5   *   1 Jul 2011
    Wheel lifter incorporating tyre spreaders 8   *   1 Jul 2011
    Work platform ladders 10   *   1 Jul 2011
Automotive body, paint and interior repair n.e.c.
(94129)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Car wash and detailing assets:               
    Activation and entry station assets including bay controllers, pay station assets and bank note change machines 10   *   1 Jul 2009
    Automatic car wash assets including rollover and tunnel washes:               
        Friction washer system assets including gantry, rails and arches and driers 10   *   1 Jul 2009
        Touch free pressure washer system assets including gantry, rails and arches and driers 10   *   1 Jul 2009
        Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15   *   1 Jul 2009
    Detailing assets:               
        Steam cleaners 10   *   1 Jul 2009
        Vacuum cleaners 10   *   1 Jul 2009
    Hand and self serve car wash assets:               
        Ceiling and wall booms 10   *   1 Jul 2009
    Large vehicle wash assets:               
        Hoists 20   *   1 Jul 2009
        Side brush cleaning system assets 10   *   1 Jul 2009
    Support assets:               
        Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10   *   1 Jul 2009
        Plant room assets:               
            Air compressors               
                Compressors - reciprocating 7   *   1 Jul 2009
                Compressors - screw 10   *   1 Jul 2009
            Boilers 20   *   1 Jul 2009
            Control systems 10   *   1 Jul 2009
            Pumps 12   *   1 Jul 2009
        Water treatment assets:               
            Filter system assets including reverse osmosis 10   *   1 Jul 2009
            Tanks 20   *   1 Jul 2009
    Vending machines 5   *   1 Jul 2009
Smash repair assets:               
    Air compressors 10   *   1 Jul 2009
    Dust extraction systems:               
        Metal arms 15   *   1 Jul 2009
        Stationary vacuum dust collection units 5   *   1 Jul 2009
    Frame straightening assets:               
        Aligning benches 15   *   1 Jul 2009
        Chassis measuring assets:               
            Computerised 10   *   1 Jul 2009
            Manual 10   *   1 Jul 2009
    Hoists 20   *   1 Jul 2009
    Painting assets:               
        Buffing machines 3   *   1 Jul 2009
        Infrared paint dryers:               
            Heating arches 20   *   1 Jul 2009
            Mobile 7   *   1 Jul 2009
        Sanders 3   *   1 Jul 2009
        Spectrophotometers 4   *   1 Jul 2009
        Spray bake ovens 12   *   1 Jul 2009
        Spray guns 3   *   1 Jul 2009
        Spray gun washing machines 5   *   1 Jul 2009
    Vacuum dust collection mobile units 3   *   1 Jul 2009
    Waste water filtering system assets:               
        Oil and water separators 15   *   1 Jul 2009
        Pumps 5   *   1 Jul 2009
        Tanks 15   *   1 Jul 2009
    Water pressure cleaners 3   *   1 Jul 2009
    Welders 5   *   1 Jul 2009
Other machinery and equipment repair and maintenance
(94290)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets:               
    Field service assets:               
        Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below               
        Air compressors 8   *   1 Jul 2015
        Cranes 10   *   1 Jul 2015
        Cutting machines 8   *   1 Jul 2015
        Diagnostic assets 5   *   1 Jul 2015
        Lathes 5   *   1 Jul 2015
        Line boring machines 10   *   1 Jul 2015
        Milling machines 8   *   1 Jul 2015
        Turning machines 8   *   1 Jul 2015
        Trailers:               
            Generally (including comb trailers and tilt trailers) - see Table B Motor vehicles and trailers               
            Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10   *   1 Jul 2015
    Workshop assets:               
        Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5   *   1 Jul 2015
        Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10   *   1 Jul 2015
        Battery chargers 5   *   1 Jul 2015
        Battery load testers 5   *   1 Jul 2015
        Bending machines:               
            Folders 15   *   1 Jul 2015
            Pipe and tube benders 10   *   1 Jul 2015
            Press brakes 20   *   1 Jul 2015
        Brake shoe riveting machines 5   *   1 Jul 2015
        Brake testers (including in-ground and mobile roller brake testers) 10   *   1 Jul 2015
        Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15   *   1 Jul 2015
        Diagnostic, measuring and testing assets:               
            Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10   *   1 Jul 2015
            Laptop diagnostic systems:               
                Laptops - see Table B Computers, Laptops               
                Machine interface units 3   *   1 Jul 2015
            Tyre pressure gauges 5   *   1 Jul 2015
            Vehicle specific diagnostic assets 5   *   1 Jul 2015
        Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10   *   1 Jul 2015
        Flange facers 5   *   1 Jul 2015
        Forklift attachments 10   *   1 Jul 2015
        Forklifts 11   *   1 Jul 2015
        Grinding machines (including gear grinding machines) 10   *   1 Jul 2015
        Guillotine shears 15   *   1 Jul 2015
        Heat treatment assets (including furnaces and quenches) 15   *   1 Jul 2015
        Hydraulic hose crimpers 10   *   1 Jul 2015
        Lathes:               
            CNC lathes 10   *   1 Jul 2015
            Manual lathes 20   *   1 Jul 2015
        Lifting assets:               
            Cranes:               
                Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15   *   1 Jul 2015
                Overhead cranes 25   *   1 Jul 2015
                Pick & carry cranes/yard cranes 10   *   1 Jul 2015
                Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15   *   1 Jul 2015
            Hoists 10   *   1 Jul 2015
            Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5   *   1 Jul 2015
            Scissor lifts 15   *   1 Jul 2015
            Vehicle lifters (including mobile column lifts and post hoists) 20   *   1 Jul 2015
        Machining centres 10   *   1 Jul 2015
        Milling machines (including bed mills and universal mills) 10   *   1 Jul 2015
        Oil recovery, service and treatment assets:               
            Collection vessels/tanks 20   *   1 Jul 2015
            Dangerous goods containers 15   *   1 Jul 2015
            Pumps 5   *   1 Jul 2015
        Painting assets:               
            Buffing machines 3   *   1 Jul 2015
            Paint agitators 3   *   1 Jul 2015
            Space heaters 10   *   1 Jul 2015
            Spray booths 15   *   1 Jul 2015
            Spray gun washing machines 5   *   1 Jul 2015
        Parts washing machines 7   *   1 Jul 2015
        Pipe cutting machines 10   *   1 Jul 2015
        Plasma cutters 10   *   1 Jul 2015
        Presses:               
            Hydraulic presses 10   *   1 Jul 2015
            Punch and shear machines 15   *   1 Jul 2015
        Saws (including band saws and cold cut saws) 10   *   1 Jul 2015
        Stands (including axle stands, engine stands and transmission stands) 10   *   1 Jul 2015
        Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10   *   1 Jul 2015
        Surface preparation assets:               
            Abrasive blasting assets:               
                Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10   *   1 Jul 2015
                Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12   *   1 Jul 2015
                Blast booths/chambers 12   *   1 Jul 2015
                Dust collection and ventilation systems 12   *   1 Jul 2015
            Pressure cleaners/washers 4   *   1 Jul 2015
        Toolboxes and toolbox roller cabinets 7   *   1 Jul 2015
        Tooling:               
            Moulds 7   *   1 Jul 2015
            Press brake dies 10   *   1 Jul 2015
            Tooling for lathes, machining centres, milling machines and other machine tools 7   *   1 Jul 2015
            Vehicle specific specialised tooling 5   *   1 Jul 2015
            Workholding devices (including jigs and fixtures) 7   *   1 Jul 2015
        Tools:               
            Hand tools (manually operated) 10   *   1 Jul 2015
            Hand held power tools (air, battery and electric) 3   *   1 Jul 2015
            Power packs 5   *   1 Jul 2015
            Torque/tension wrenches 5   *   1 Jul 2015
            Torque wrench pumps (pneumatic and electric driven) 5   *   1 Jul 2015
        Trolleys (including powered and electrodrive trolleys) 10   *   1 Jul 2015
        Turning machines 10   *   1 Jul 2015
        Waste water recovery and treatment assets:               
            Grease traps 10   *   1 Jul 2015
            Pumps 5   *   1 Jul 2015
            Tanks and separators 15   *   1 Jul 2015
        Waterjet cutting machines 10   *   1 Jul 2015
        Weight scales (corner weight) 10   *   1 Jul 2015
        Welding assets:               
            Welders (including arc, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10   *   1 Jul 2015
            Weld tables and positioners (including rotary tables) 10   *   1 Jul 2015
            Welding helmets incorporating respirators 3   *   1 Jul 2015
            Wire feeders 5   *   1 Jul 2015
        Wheel service assets:               
            Bead breaker kits 5   *   1 Jul 2015
            Tyre changers 5   *   1 Jul 2015
            Wheel aligners 7   *   1 Jul 2015
            Wheel balancers 5   *   1 Jul 2015
            Wheel handlers and lifters 5   *   1 Jul 2015
            Wheel play detectors 10   *   1 Jul 2015
        Work benches and tables 15   *   1 Jul 2015
Hairdressing and beauty services
(95110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Beauty industry assets:               
    Electrical treatment assets:               
        Faradic, galvanic, high frequency and multi function units 10   *   1 Jul 2010
        Light therapy units (including intense pulse light systems) 10   *   1 Jul 2010
        Micro dermabrasion units 5   *   1 Jul 2010
    Hydrotherapy assets:               
        Spa capsules 10   *   1 Jul 2010
        Vichy shower units 10   *   1 Jul 2010
        Wet tables 10   *   1 Jul 2010
    Massage and treatments beds:               
        Dry hydrotherapy (including flotation) 7   *   1 Jul 2010
        Electronic 7   *   1 Jul 2010
        Non electronic (including folding) 10   *   1 Jul 2010
    Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10   *   1 Jul 2010
    Sterilisation processing assets (including autoclaves and hot towel cabinets) 5   *   1 Jul 2010
Hairdressing industry assets:               
    Barber chairs 15   *   1 Jul 2010
    Coffee making machines (including espresso and drip filter type) 5   *   1 Jul 2010
    Cutting chairs (including styling chairs and cutting stools) 10   *   1 Jul 2010
    Cutting and styling workstations, freestanding 10   *   1 Jul 2010
    Display shelving, freestanding 10   *   1 Jul 2010
    Hairdryers and heat accelerator machines (excluding hand held) 15   *   1 Jul 2010
    Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10   *   1 Jul 2010
    Shampoo units and wash lounges, freestanding 10   *   1 Jul 2010
Funeral, crematorium and cemetery services
(95200)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Funeral directors' plant 20      1 Jan 2001
Laundry and dry cleaning services
(95310)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Carpet, upholstery and rug cleaning services assets:               
    Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5   *   1 Jul 2010
    Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5   *   1 Jul 2010
    Drying and restoration assets (including air movers and dehumidifiers) 5   *   1 Jul 2010
    Extractors for carpet and upholstery cleaning:               
        Spot extractors (including portable handheld and brief case size extractors for stain removal) 3   *   1 Jul 2010
        Others (including walk behind and self-contained carpet extractors) 5   *   1 Jul 2010
        Truck or van mounted 10   *   1 Jul 2010
    Vacuum cleaners:               
        Backpack and pull along machines 3   *   1 Jul 2010
        Other portable cleaners (including upright machines) 5   *   1 Jul 2010
Dry cleaning and laundry assets:               
    Dry cleaning machines 12   *   1 Jul 2011
    Washers:               
        Continuous batch washer systems (including washers, moisture extraction units and dryers) 17   *   1 Jul 2011
        Extractors, standalone 12   *   1 Jul 2011
Drying assets:               
    Tumble dryers, standalone 12   *   1 Jul 2011
    Tunnel dryers and garment finishers (including steam cabinets) 15   *   1 Jul 2011
Finishing assets:               
    Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13   *   1 Jul 2011
    Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10   *   1 Jul 2011
    Presses (including flat, utility and scissor legger presses):               
        Air operated, semi automatic 15   *   1 Jul 2011
        Manual 20   *   1 Jul 2011
    Roller ironers 17   *   1 Jul 2011
Support assets:               
    Air vacuum units, standalone 10   *   1 Jul 2011
    Control systems 10   *   1 Jul 2011
    Heat seal machines for labelling laundry items 10   *   1 Jul 2011
    Hot water systems 12   *   1 Jul 2011
    Ironing and spotting boards and tables:               
        Vacuum operated 10   *   1 Jul 2011
        Non vacuum operated 15   *   1 Jul 2011
    Laundry handling assets:               
        Conveyors and garment sorting and storage systems 15   *   1 Jul 2011
        Hoppers 20   *   1 Jul 2011
        Monorail and bag loading systems 20   *   1 Jul 2011
        Tipplers 10   *   1 Jul 2011
    Pipes 20   *   1 Jul 2011
    Soap dispenser machines 20   *   1 Jul 2011
    Trolleys and bins:               
        Generally 10   *   1 Jul 2011
        Stainless steel 15   *   1 Jul 2011
    Waste water treatment and recycling system assets:               
        Filters (including carbon and sand) 10   *   1 Jul 2011
        Lint shakers (including circular vibratory screens) 20   *   1 Jul 2011
        Ozone generators and ultra violet sterilisers 7   *   1 Jul 2011
        Pumps 5   *   1 Jul 2011
        Tanks 20   *   1 Jul 2011
Photographic film processing
(95320)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Mini lab 10      1 Jan 2001
Photo engraving plant:               
    Automatic (dark room) cameras 10      1 Jan 2001
    General plant 20      1 Jan 2001
    Powderless etching machines 10      1 Jan 2001
    Power operated proofing presses 13 ⅓      1 Jan 2001
Photo lab (one-hour service) 10      1 Jan 2001
Parking services
(95330)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Car park operation assets - see Table B Car park assets               

TR 2016/1 - Effective lives (Asset categories)
Table B as at 1 July 2016

A
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose[33]:               
    Relocatable homes and tourist park cabins constructed with chassis 20   *   1 Jul 2015
    Other accommodation units (eg manufactured homes) 30   *   1 Jul 2015
Additive manufacturing printers (including 3D printers) 3   *   1 Jul 2016
Advertising signs:               
    Billboard assets:               
        Billboard lighting:               
            HID/Metal halide lighting systems 5   *   1 Jul 2015
            LED lighting systems (including solar powered LED lighting systems) 10   *   1 Jul 2015
            Solar power generating assets - see Table B Solar photovoltaic electricity generation system assets               
        Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) 20   *   1 Jul 2015
        Computer hardware - see Table B Computers               
        Digital LED screens 6   *   1 Jul 2015
        Electronic message centre (EMC) units 3   *   1 Jul 2015
        Mobile billboard assets:               
            Digital LED screens 4   *   1 Jul 2015
            Mobile billboard trucks and trailers - see Table B Motor vehicles and trailers               
    Floor mounted internal advertising panels (used in airports and shopping centres etc) 7   *   1 Jul 2015
    Kiosks and other external standalone advertising panel structures 15   *   1 Jul 2015
    LED advertising screens (used in office tower foyers etc) 5   *   1 Jul 2015
    Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc):               
        Digital LED advertising panels 5   *   1 Jul 2015
        Static advertising panels 10   *   1 Jul 2015
Air compression assets:               
    Air compression assets generally (including air compressors, air dryers and air receivers) 15   *   1 Jul 2014
    Air compressors (portable):               
        Compressors - reciprocating 7   *   1 Jul 2014
        Compressors - rotary screw 10   *   1 Jul 2014
Air-conditioning assets (excluding pipes, duct work and vents):               
    Air handling units 20   *   1 Jul 2003
    Cooling towers 15   *   1 Jul 2003
    Condensing sets 15   *   1 Jul 2003
    Chillers:               
        Absorption 25   *   1 Jul 2003
        Centrifugal 20   *   1 Jul 2003
        Volumetrics (including reciprocating, rotary, screw, scroll):               
            Air-cooled 15   *   1 Jul 2003
            Water-cooled 20   *   1 Jul 2003
    Damper motors (including variable air volume box controllers) 10   *   1 Jul 2003
    Fan coil units (connected to a condensing set) 15   *   1 Jul 2003
    Humidifiers (steam generator) 10   *   1 Jul 2003
    Mini split systems up to 20KW (including ceiling, floor and high wall split systems) 10   *   1 Jul 2003
    Packaged air conditioning units 15   *   1 Jul 2003
    Pumps 20   *   1 Jul 2003
    Room units 10   *   1 Jul 2003
Aircraft:               
    Aeroplanes:               
        General use[34] 20   *#   1 Jul 2002
        Used predominantly for agricultural spraying or agricultural dusting[35] 10   *#   1 Jul 2002
    Helicopters:               
        General use[36] 20   *#   1 Jul 2002
        Used predominantly for mustering, agricultural spraying or agricultural dusting[37] 10   *#   1 Jul 2002
Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc):               
    Electrically and petrol-driven units 7   *   1 Jul 2013
    Pneumatically-driven units 15   *   1 Jul 2013
Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100   *   1 Jul 2013
Automatic teller machines 8   *   1 Jul 2001
B
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Bending machines (bar, angle and rod) 10   *   1 Jul 2008
Block and brick elevators, portable 10   *   1 Jul 2008
Boilers 20   *   1 Jul 2005
Boom gates:               
    Electromechanically operated boom gates 7   *   1 Jul 2013
    Hydraulically operated boom gates 10   *   1 Jul 2013
C
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Car park assets:               
    Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20   *   1 Jul 2016
    Automatic payment machines/stations 10   *   1 Jul 2016
    Barrier gates/boom gates - see Table B Boom gates               
    Car park floodlighting 20   *   1 Jul 2016
    Car park signage 7   *   1 Jul 2016
    Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10   *   1 Jul 2016
    Licence plate recognition cameras and systems 5   *   1 Jul 2016
    Parking guidance assets:               
        Automatic vehicle counter systems (incorporating counter modules and signage) 7   *   1 Jul 2016
        Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7   *   1 Jul 2016
    Pay and display machines/Pay and go machines 8   *   1 Jul 2016
    Security and monitoring assets:               
        Generally (including CCTV systems) - see Table B Security and monitoring assets               
        Intercommunication (intercom) system assets 7   *   1 Jul 2016
        Two-way radios - see Table B Two-way radios               
Ceiling fans 10   *   1 Jul 2016
Compaction assets:               
    Compactors - flat plate 8   *   1 Jul 2008
    Compactors - vertical rammer 6   *   1 Jul 2008
Computers and computer equipment:               
    Computers and computer equipment (not specified elsewhere below) 4   *   1 Jul 2016
    Computer monitors 4   *   1 Jul 2016
    Desktop computers (including personal computers (PCs)) 4   *   1 Jul 2016
    Mainframe computers 5   *   1 Jul 2016
    Mobile/portable computers (including laptops, tablets) 2   *   1 Jul 2016
    Network equipment (including hubs, modems routers, switches, etc) 5   *   1 Jul 2016
    Raised access floors in computer data rooms and server rooms 40   *   1 Jul 2014
    Servers 4   *   1 Jul 2016
Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5   *   1 Jul 2014
Concreting assets:               
    Brick and paving saws 5   *   1 Jul 2008
    Concrete demolition saws 3   *   1 Jul 2008
    Concrete kibble buckets 15   *   1 Jul 2008
    Concrete mixers 4   *   1 Jul 2008
    Concrete surface preparation assets (including floor grinders, planers and scarifers) 5   *   1 Jul 2008
    Concrete trowels:               
        Walk behind 5   *   1 Jul 2008
        Ride on 7   *   1 Jul 2008
    Concrete vibrating screeders 5   *   1 Jul 2008
    Concrete vibrators:               
        Brushcutter style 5   *   1 Jul 2008
        Drive units 6   *   1 Jul 2008
        Flexible shaft pumps 6   *   1 Jul 2008
        Vibrating shafts 3   *   1 Jul 2008
    Concrete wheeled saws 6   *   1 Jul 2008
Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives) 10   *   1 Jul 2015
Cranes (gantry and overhead) 25   *   1 Jul 2014
Curtains and drapes 6   *   1 Jul 2004
D
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Digital cameras:               
    Camera lenses 5   *   1 Jul 2015
    Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4   *   1 Jul 2015
    Others 3   *   1 Jul 2015
Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15   *   1 Jul 2005
Dozers/front end loaders 9   *   1 Jul 2002
Drink dispensing machines 10   *   1 Jul 2005
Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles               
E
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Employee time and attendance recorders (including bundy clocks, time clocks etc):               
    Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10   *   1 Jul 2013
    Standalone electronic time and attendance recorders (card based etc) 10   *   1 Jul 2013
Escalators (machinery and their moving parts) 20   *   1 Jan 2003
F
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Fences:               
    Portable electric fences 20   *   1 Jul 2014
    Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20   *   1 Jul 2014
Fire control and alarm assets:               
    Alarms:               
        Heat 6   *   1 Jul 2004
        Smoke 6   *   1 Jul 2004
    Detection and alarm systems:               
        Alarm bells 12   *   1 Jul 2004
        Detectors:               
            Aspirated smoke 12   *   1 Jul 2004
            Heat 20   *   1 Jul 2004
            Manual call point (addressable type only) 20   *   1 Jul 2004
            Multi type 20   *   1 Jul 2004
            Smoke 20   *   1 Jul 2004
        Fire indicator panels 12   *   1 Jul 2004
        Gas suppression cylinders 25   *   1 Jul 2004
    Emergency warning and intercommunication systems:               
        Master emergency control panels 12   *   1 Jul 2004
        Speakers 12   *   1 Jul 2004
        Strobe lights 12   *   1 Jul 2004
        Warden intercom phones 12   *   1 Jul 2004
    Extinguishers 15   *   1 Jul 2004
    Hoses and nozzles 10   *   1 Jul 2004
    Pumps (including diesel and electric) 25   *   1 Jul 2004
    Stair pressurisation assets:               
        AC variable speed drives 10   *   1 Jul 2004
        Pressurisation and extraction fans 25   *   1 Jul 2004
        Sensors 10   *   1 Jul 2004
Floor coverings (removable without damage):               
    Carpets (excluding fixed carpet tiles) 8   *   1 Jul 2016
    Floating timber 15   *   1 Jul 2016
    Linoleum and vinyl 10   *   1 Jul 2016
Fogging machines (insecticide), including cold foggers and thermal foggers:               
    Portable 6   *   1 Jul 2013
    Vehicle mounted 10   *   1 Jul 2013
Forklifts 11   *   1 Jul 2002
Forklift battery chargers 11   *   1 Jul 2013
Formwork, beams and props, steel 10   *   1 Jul 2008
Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40   *   1 Jul 2014
G
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Generators (see Table B Power supply assets)               
H
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Hand dryers (electrical) 10   *   1 Jul 2013
Hand tools (manually operated) 10   *   1 Jul 2014
J
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Judges' robes:               
    Ceremonial robes 15   *   1 Jul 2013
    Working robes 10   *   1 Jul 2013
L
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Laboratory assets used in quality control, sample checking etc:               
    Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7   *   1 Jul 2014
    Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10   *   1 Jul 2014
Laser cutting machines 10   *   1 Jul 2014
Levels:               
    Automatic optical levels (dumpy levels) 7   *   1 Jul 2015
    Laser levels:               
        Grade laying (dial-in grade) 6   *   1 Jul 2015
        Laser plummets 5   *   1 Jul 2015
        Line and plumb/point and cross line 4   *   1 Jul 2015
        Pipe laying 6   *   1 Jul 2015
        Rotating 6   *   1 Jul 2015
        Tunnelling and plumbing 6   *   1 Jul 2015
Libraries (professional) 10   *   1 Jul 2014
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5   *   1 Jul 2008
Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30   *   1 Jan 2003
Light fittings and freestanding lights (excluding hardwired light fittings) 10   *   1 Jul 2016
Light shades (removable) 5   *   1 Jul 2016
Lighting control systems (microprocessor based) 5   *   1 Jul 2014
Livestock, being working beasts and beasts of burden (including camels and horses) used in a business other than primary production 15   *   1 Jul 2014
Loading bay assets:               
    Dock levellers 20   *   1 Jul 2005
    Pallet jacks and pallet trucks 10   *   1 Jul 2005
    Scissor lifts 15   *   1 Jul 2005
M
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Machine tools (grinding machines, lathes, milling machines etc):               
    CNC and NC based machines 10   *   1 Jul 2014
    Conventional or manual machines 20   *   1 Jul 2014
Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5   *   1 Jul 2005
Mini-skid steer loader attachments:               
    Others (including auger and bucket) 5   *   1 Jan 2004
    Stump grinders 2   *   1 Jan 2004
Motor graders 10   *   1 Jul 2002
Motor vehicles and trailers:               
    Buses having a gross vehicle mass of more than 3.5 tonnes[38] 15   *#   1 Jan 2005
    Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers):               
        Generally 8   *   1 Jan 2006
        Hire cars[39]:               
            Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX)     8   *   1 Jul 2016
            Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6   *   1 Jul 2016
        Rental cars[40] 5   *   1 Jul 2016
        Taxis 4   *   1 Jul 2015
    Garbage compactor trucks - see Table A Solid waste collection services (29110)               
    Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less[41] 12   *#   1 Jan 2005
    Limousines:               
        Sedan limousines 6   *   1 Jul 2016
        Stretch limousines 12   *   1 Jul 2016
    Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers[42] 12   *#   1 Jan 2005
    Motorcycles (including courier motorcycles and mailbox delivery motorcycles) 7   *   1 Jul 2015
    Scooters 3   *   1 Jul 2015
    Trailers having a gross vehicle mass greater than 4.5 tonnes[43] 15   *#   1 Jan 2005
    Trailers having a gross vehicle mass of 4.5 tonnes or less:               
        Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10   *   1 Jul 2015
        Mild steel trailers (painted and unpainted) 5   *   1 Jul 2015
    Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations)[44] 15   *#   1 Jan 2005
Moving walks 20   *   1 Jan 2003
Musical instruments and associated equipment:               
    Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔   *   1 Jan 2001
    Brass instruments 10   *   1 Jan 2001
    Keyboard instruments (acoustic) 10   *   1 Jan 2001
    Keyboard instruments (electric) 5   *   1 Jan 2001
    Percussion instruments 5   *   1 Jan 2001
    Stringed instruments 10   *   1 Jan 2001
    Woodwind instruments 10   *   1 Jan 2001
O
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Office furniture, freestanding:               
    Bookcases:               
        Metal 20   *   1 Jul 2005
        Timber 15   *   1 Jul 2005
    Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type):               
        Metal 20   *   1 Jul 2005
        Timber/laminated 15   *   1 Jul 2005
    Chairs 10   *   1 Jul 2005
    Desks 20   *   1 Jul 2005
    Mobile storage units (compactus type) 25   *   1 Jul 2005
    Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10   *   1 Jul 2005
    Screens 20   *   1 Jul 2005
    Tables:               
        Boardroom 20   *   1 Jul 2005
        General 10   *   1 Jul 2005
    Workstations (including desks and partitions) 20   *   1 Jul 2005
Office machines and equipment:               
    Electronic whiteboards 6   *   1 Jan 2001
    Enveloping machines 6   *   1 Jan 2001
    Facsimile machines 5   *   1 Jan 2001
    Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) 5   *   1 Jul 2013
    Mailing machines 5   *   1 Jan 2001
    Multi function machines (includes fax, copy, print and scan functions) 5   *   1 Jan 2001
    Photo copying machines 5   *   1 Jan 2001
    Projectors (including lenses) 5   *   1 Jul 2014
    Shredders 15   *   1 Jul 2005
    Trolleys 15   *   1 Jul 2005
    Whiteboards 10   *   1 Jul 2005
P
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Packaging machines:               
    Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10   *   1 Jul 2009
    Carton erecting, packing and closing machines (including cartoners) 10   *   1 Jul 2009
    Case erecting, packing and closing machines (including casepackers) 10   *   1 Jul 2009
    Inspection equipment including checkweighers, metal detectors, counting machines etc 10   *   1 Jul 2009
    Multihead and singlehead weighers 10   *   1 Jul 2009
    Palletisers and depalletisers 12   *   1 Jul 2009
    Product identification labellers including decorating, applicators and coding machines 8   *   1 Jul 2009
    Robotic pick and place packaging machines 10   *   1 Jul 2009
    Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 10   *   1 Jul 2009
Partitions (demountable) 20   *   1 Jul 2005
Platform scales 15   *   1 Jul 2014
Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income:               
    Floor and wall tiles 20   *   1 Jul 2015
    Generally (including basins, bidets, sinks, toilets, urinals etc) 20   *   1 Jul 2015
    Tapware (including taps, mixers and shower heads and assemblies) 15   *   1 Jul 2015
Pneumatic air tube systems 10   *   1 Jul 2013
Point of sale assets:               
    Cash registers, standalone type 10   *   1 Jul 2005
    Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10   *   1 Jul 2005
    Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6   *   1 Jul 2005
    Weighing machines and scales (including weigh labelling machines) 10   *   1 Jul 2005
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15   *   1 Jul 2014
Powder coating machines and systems (automatic and manual) 10   *   1 Jul 2014
Power regulation systems (PRS) 5   *   1 Jul 2016
Power supply assets:               
    Emergency or standby:               
        Generator assets:               
            Acoustic hoods and canopies 20   *   1 Jul 2005
            Generators (incorporating attached engine management and generator monitoring instruments) 25   *   1 Jul 2005
            Power management units 15   *   1 Jul 2005
        Uninterruptible power supply (UPS) systems 15   *   1 Jul 2013
    Generators, portable (incorporating attached engine management and generator monitoring instruments):               
        Diesel 10   *   1 Jul 2008
        Petrol 5   *   1 Jul 2008
    Private electricity line assets (where used for a specified purpose41):               
        Distribution lines:               
            Combination of overhead and underground 47 ½   *   1 Jul 2014
            Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45   *   1 Jul 2014
            Underground (incorporating cables, fittings and ground pad mounted transformers) 50   *   1 Jul 2014
        Service cables, overhead 40   *   1 Jul 2014
        Service cables, underground 50   *   1 Jul 2014
    Storage batteries 15   *   1 Jul 2013
Power tools:               
    Chain saws 3   *   1 Jul 2008
    Hand tools:               
        Air 5   *   1 Jul 2008
        Battery 3   *   1 Jul 2008
        Electric 5   *   1 Jul 2008
    Jack hammers:               
        Air 7   *   1 Jul 2008
        Electric 3   *   1 Jul 2008
    Nail guns - air 3   *   1 Jul 2008
Power transformers 45   *   1 Jan 2002
Public address and paging system assets (including amplifiers, audio speakers and microphones) 12   *   1 Jul 2005
R
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Refrigeration assets:               
    Compressors, condensers, evaporators etc 15   *   1 Jul 2014
    Insulation panels used in cool or freezer rooms 40   *   1 Jul 2014
Robots (industrial) 10   *   1 Jul 2014
S
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Saws, bench and mitre, portable 7   *   1 Jul 2008
Security and monitoring assets:               
    Access control systems:               
        Code pads 5   *   1 Jul 2004
        Door controllers 5   *   1 Jul 2004
        Readers:               
            Proximity 7   *   1 Jul 2004
            Swipe card 3   *   1 Jul 2004
    Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20   *   1 Jul 2014
    Closed circuit television systems:               
        Cameras 4   *   1 Jul 2004
        Monitors 4   *   1 Jul 2004
        Recorders:               
            Digital 4   *   1 Jul 2004
            Time lapse 2   *   1 Jul 2004
        Switching units (including multiplexers) 5   *   1 Jul 2004
    Security systems:               
        Code pads 5   *   1 Jul 2004
        Control panels 5   *   1 Jul 2004
        Detectors (including glass, passive infrared and vibration) 5   *   1 Jul 2004
        Global system for mobiles (GSM) units 5   *   1 Jul 2004
        Noise maker (including alarms and bells) 5   *   1 Jul 2004
Sewing machines 10   *   1 Jan 2014
Signage for business identification (including lighting for signs) 10   *   1 Jul 2005
Silos:               
    Bulk handling:               
        Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15   *   1 Jul 2014
        Concrete construction 50   *   1 Jan 2004
        Galvanised construction 30   *   1 Jan 2004
        Steel construction 40   *   1 Jan 2004
Solar photovoltaic electricity generation system assets 20   *   1 Jul 2011
Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17   *   1 Jul 2014
Spray booths 15   *   1 Jul 2014
Stacks (chimney stacks, exhaust stacks, flues etc):               
    Concrete stacks (including concrete reinforced stacks) 30   *   1 Jul 2014
    Flare stacks 25   *   1 Jul 2014
    Reinforced plastic stacks 25   *   1 Jul 2014
    Steel stacks (steel flues) 20   *   1 Jul 2014
Suitcases 10   *   1 Jul 2013
Swimming pool assets:               
    Chlorinators 12   *   1 Jul 2004
    Cleaning assets 7   *   1 Jul 2004
    Filtration assets (including pumps) 12   *   1 Jul 2004
    Heaters:               
        Electric 15   *   1 Jul 2004
        Gas 15   *   1 Jul 2004
        Solar 20   *   1 Jul 2004
    Swimming pools (used as plant in a business):               
        Above-ground 10   *   1 Jul 2005
        Concrete 50   *   1 Jul 2005
        Fibreglass 20   *   1 Jul 2005
Switchboards 20   *   1 Jul 2014
Synthetic lawn surfaces 5   *   1 Jul 2014
T
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Tarpaulins 5   *   1 Jul 2014
Telephony:               
    Mobile phones 3   *   1 Jul 2014
    Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7   *   1 Jul 2015
Television sets 10   *   1 Jul 2014
Tractors 12   *   1 Jul 2007
Trailers - see Table B Motor vehicles and trailers               
Two-way radios:               
    Base stations 6   *   1 Jul 2014
    Mobile units 6   *   1 Jul 2014
    Portable units 3   *   1 Jul 2014
    Repeaters 7   *   1 Jul 2014
U
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Unmanned aerial vehicles (drones/remotely piloted aircraft):               
    Fixed wing 3   *   1 Jul 2015
    Rotary wing 2   *   1 Jul 2015
V
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Vending machines 5   *   1 Jul 2001
Ventilation fans (excluding ducting, piping and vents) 20   *   1 Jan 2005
W
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Warehouse and distribution centre equipment and machines:               
    Automated storage and retrieval machines 20   *   1 Jul 2011
    Balers 15   *   1 Jul 2011
    Battery assets for warehouse vehicles (including pallet trucks and forklifts):               
        Batteries (detachable for recharging) 5   *   1 Jul 2011
        Battery chargers:               
            Forklifts 11   *   1 Jul 2011
            Other 10   *   1 Jul 2011
        Handling assets:               
            Battery tuggers 10   *   1 Jul 2011
            Racking roller beds 15   *   1 Jul 2011
            Transfer carts 10   *   1 Jul 2011
            Washers 10   *   1 Jul 2011
    Carts/buggies 15   *   1 Jul 2011
    Conveyors 15   *   1 Jul 2011
    Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets               
    Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors):               
        External 20   *   1 Jul 2011
        Internal 10   *   1 Jul 2011
    Floor sweepers/scrubbers 10   *   1 Jul 2011
    Forklift attachments:               
        Cages 10   *   1 Jul 2011
        Push pull units 11   *   1 Jul 2011
    Inflatable dock bags/seals/shelters 10   *   1 Jul 2011
    Packaging machines and wrapping machines - see Table B Packaging machines               
    Pallet assets:               
        Dispensers 15   *   1 Jul 2011
        Lift tables 10   *   1 Jul 2011
    Racks 20   *   1 Jul 2011
    Radio frequency terminal assets:               
        Barcode readers/scanners 5   *   1 Jul 2011
        Portable/handheld and vehicle mounted terminal devices 4   *   1 Jul 2011
    Refrigeration assets - see Table B Refrigeration assets               
    Roll cages 10   *   1 Jul 2011
    Trolleys 10   *   1 Jul 2011
    Voice picking assets:               
        Battery chargers 4   *   1 Jul 2011
        Headsets 4   *   1 Jul 2011
        Terminals (on person) 4   *   1 Jul 2011
    Waste compactors (used for cardboard and plastic):               
        Electric 15   *   1 Jul 2011
        Hydraulic 20   *   1 Jul 2011
Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10   *   1 Jul 2016
Weighbridges 20   *   1 Jul 2014
Welders:               
    Diesel 10   *   1 Jul 2008
    Electric 5   *   1 Jul 2008
    Oxygen welders and cutters 10   *   1 Jul 2014
Window blinds 15   *   1 Jul 2016


Footnotes

A capped effective life of 6 ⅔ years is available - see subsection 40-102(5).

A capped effective life of 6 ⅔ years is available for harvesters listed in this sub-category (assets marked with #) - see subsection 40-102(5).

Primary producers may deduct capital expenditure incurred from 7.30pm (AEST), 12 May 2015 on a fodder storage asset over three years - see sections 40-515 and 40-548, and subsections 40-525(3) and 40-555(4).

Primary producers may deduct capital expenditure incurred from 7.30pm (AEST), 12 May 2015 on a fodder storage asset over three years - see sections 40-515 and 40-548, and subsections 40-525(3) and 40-555(4).

A capped effective life of 6 ⅔ years is available - see subsection 40-102(5).

A capped effective life of 6 ⅔ years is available - see subsection 40-102(5).

A capped effective life of 6 ⅔ years is available - see subsection 40-102(5).

A capped effective life of 6 ⅔ years is available - see subsection 40-102(5).

A capped effective life of 6 ⅔ years is available - see subsection 40-102(5).

A capped effective life of 6 ⅔ years is available - see subsection 40-102(5).

A capped effective life of 6 ⅔ years is available - see subsection 40-102(5).

A capped effective life of 6 ⅔ years is available where applicable (assets marked with #) - see subsection 40-102(5).

Primary producers may deduct capital expenditure incurred from 7.30pm (AEST), 12 May 2015 on a fodder storage asset over three years - see sections 40-515 and 40-548, and subsections 40-525(3) and 40-555(4).

Primary producers may deduct capital expenditure incurred from 7.30pm (AEST), 12 May 2015 on a fodder storage asset over three years - see sections 40-515 and 40-548, and subsections 40-525(3) and 40-555(4).

Primary producers may deduct capital expenditure incurred from 7.30pm (AEST), 12 May 2015 on a fodder storage asset over three years - see sections 40-515 and 40-548, and subsections 40-525(3) and 40-555(4).

Primary producers may deduct capital expenditure incurred from 7.30pm (AEST), 12 May 2015 on a fodder storage asset over three years - see sections 40-515 and 40-548, and subsections 40-525(3) and 40-555(4).

Primary producers may deduct capital expenditure incurred from 7.30pm (AEST), 12 May 2015 on a fodder storage asset over three years - see sections 40-515 and 40-548, and subsections 40-525(3) and 40-555(4).

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

A capped effective life of 15 years is available where applicable (assets marked with #) - see subsection 40-102(5).

A capped effective life of 15 years is available for assets marked with #, except offshore platforms - see subsection 40-102(5).

A capped effective life of 20 years is available - see subsection 40-102(5).

A capped effective life of 15 years is available where applicable (assets marked with #) - see subsection 40-102(5).

[23]
A capped effective life of 20 years is available where applicable (assets marked with #) - see subsection 40-102(5).

A capped effective life of 20 years is available where applicable (assets marked with #) - see subsection 40-102(5).

A capped effective life of 7 ½ years may be available - see subsection 40-102(4).

A hire car is a passenger car hired with a driver, not being a taxi.

A rental car is a passenger car hired, leased or rented without a driver.

A capped effective life of 7 ½ years may be available - see subsection 40-102(4).

A specified purpose is a taxable purpose, the purpose of producing exempt income or non-assessable non-exempt income, or the purpose of conducting R&D activities (assuming that this is reasonably likely).

A capped effective life of 10 years is available - see subsection 40-102(4).

A capped effective life of 8 years is available - see subsection 40-102(4).

A capped effective life of 10 years is available - see subsection 40-102(4).

A capped effective life of 8 years is available - see subsection 40-102(4).

A capped effective life of 7 ½ years is available - see subsection 40-102(4).

A hire car is a passenger car hired with a driver, not being a taxi.

A rental car is a passenger car hired, leased or rented without a driver.

A capped effective life of 7 ½ years is available - see subsection 40-102(4).

A capped effective life of 7 ½ years is available - see subsection 40-102(4).

A capped effective life of 10 years is available - see subsection 40-102(4).

A capped effective life of 7 ½ years is available - see subsection 40-102(4).

A specified purpose is a taxable purpose, the purpose of producing exempt income or non-assessable non-exempt income, or the purpose of conducting R&D activities (assuming that this is reasonably likely).