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).

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Contents	Para
LEGALLY BINDING SECTION:
Executive summary	1
Previous Ruling	5
Ruling	6
Date of effect	14
NOT LEGALLY BINDING SECTION:
Appendix 1: Explanation	15
Appendix 2: Detailed contents list	63
Schedule - ANZSIC categories in Table A	Page 16
Effective lives (Industry categories) - Table A as at 1 July 2016	Page 20
Effective lives (Asset categories) - Table B as at 1 July 2016	Page 244

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

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

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	*

Individuals online services

Business online services

Agents online services

Non-residents online services

Foreign Investor

Taxation Ruling

TR 2016/1

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

This version is no longer current. Please follow this link to view the current version.

Preamble

Executive summary

Previous ruling

Ruling

Date of effect

Appendix 1 - Explanation

Appendix 2 - Detailed contents list

Schedule - ANZSIC categories in Table A

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

Taxation Ruling

TR 2016/1

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

This version is no longer current. Please follow this link to view the current version.

Preamble

Executive summary

Previous ruling

Ruling

Date of effect

Appendix 1 - Explanation

Appendix 2 - Detailed contents list

Schedule - ANZSIC categories in Table A

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

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