Effective Life 2002/2
Commonwealth of Australia
This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.Income Tax Assessment Act 1997
I, BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.1 Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 2).
2 Commencement
This Determination commences on 1 January 2003.
3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001
Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001.
Schedule 1 Amendments
(section 3)
[1] Table A, industry category Health and Community Services (86110 to 87290)
substitute
| HEALTH AND COMMUNITY SERVICES (86110 to 87290) | |||
|---|---|---|---|
| Dentists' Plant: | |||
| - Electric motors | 20 | 1 Jan 2001 | |
| - High speed equipment: | |||
| -- Air operated dental drilling equipment | 10 | 1 Jan 2001 | |
| -- Air compressors (independent) | 20 | 1 Jan 2001 | |
| - Instruments and plant (other than high speed equipment) | 20 | 1 Jan 2001 | |
| Medical Assets: | |||
| - Hospital assets: | |||
| -- Anaesthesia machines | 10 | * | 1 Jan 2003 |
| -- Angiography assets: | |||
| --- Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) | 4 | * | 1 Jul 2002 |
| --- Image intensifier | 7 | * | 1 Jul 2002 |
| --- Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors | 10 | * | 1 Jul 2002 |
| -- Cell savers and cell separators | 7 | * | 1 Jan 2003 |
| -- Colposcopes | 10 | * | 1 Jan 2003 |
| -- Defibrillators | 10 | * | 1 Jan 2003 |
| -- Diathermy and cautery machines/electrosurgical generators | 10 | * | 1 Jan 2003 |
| -- Endoscopic surgery assets (excluding disposable accessories): | |||
| --- Arthroscopic fluid management systems | 7 | * | 1 Jan 2003 |
| --- Endoscopes (flexible and rigid) and endoscopic surgical instruments | 4 | * | 1 Jan 2003 |
| --- Endoscopic camera systems: | |||
| ---- Beam splitters and light sources | 10 | * | 1 Jan 2003 |
| ---- Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors | 5 | * | 1 Jan 2003 |
| ---- Still cameras | 7 | * | 1 Jan 2003 |
| ---- Video monitors and video recorders | 7 | * | 1 Jan 2003 |
| --- Endoscopic electrosurgical generators | 10 | * | 1 Jan 2003 |
| --- Endoscopic lasers | 10 | * | 1 Jan 2003 |
| --- Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) | 5 | * | 1 Jan 2003 |
| --- Haemodialysis machines | 7 | * | 1 Jan 2003 |
| --- Head lights | 7 | * | 1 Jan 2003 |
| --- Hospital furniture: | |||
| ---- Beds: | |||
| ----- Electronic | 7 | * | 1 Jan 2003 |
| ----- Mechanical | 10 | * | 1 Jan 2003 |
| ---- Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables | 10 | * | 1 Jan 2003 |
| --- Infusion pumps: | |||
| ---- General, pain management and rapid | 8 | * | 1 Jan 2003 |
| ---- Syringe driven | 6 | * | 1 Jan 2003 |
| --- Insufflators | 10 | * | 1 Jan 2003 |
| --- Lithotriptors used for extra-corporeal shock wave lithotripsy | 7 | * | 1 Jan 2003 |
| --- Mechanical assist assets: | |||
| ---- Calf and cuff compression devices | 8 | * | 1 Jan 2003 |
| ---- Cardiac bypass and heart lung machines | 8 | * | 1 Jan 2003 |
| ---- Intra-aortic balloon pumps | 8 | * | 1 Jan 2003 |
| ---- Ventricular assist heart pumps | 8 | * | 1 Jan 2003 |
| --- Natal care assets (including incubators, infant warmers and mobile infant warmers) | 7 | * | 1 Jan 2003 |
| --- Operating tables and attachments: | |||
| ---- Electronic | 10 | * | 1 Jan 2003 |
| ---- Mechanical | 13 | * | 1 Jan 2003 |
| --- Operating theatre lights | 8 | * | 1 Jan 2003 |
| --- Pan flushers | 10 | * | 1 Jan 2003 |
| --- Patient hoists and lifters | 10 | * | 1 Jan 2003 |
| --- Patient monitoring assets: | |||
| ---- Bedside monitoring systems | 7 | * | 1 Jan 2003 |
| ---- Cardiac monitors | 7 | * | 1 Jan 2003 |
| ---- ECG (electrocardiographs) | 7 | * | 1 Jan 2003 |
| ---- Foetal monitors | 7 | * | 1 Jan 2003 |
| ---- Pulse oximeters | 7 | * | 1 Jan 2003 |
| ---- Vital signs monitors | 7 | * | 1 Jan 2003 |
| --- Patient warming assets (excluding disposable accessories): | |||
| ---- Fluid warmers | 10 | * | 1 Jan 2003 |
| ----Forced air patient warmers | 10 | * | 1 Jan 2003 |
| --- Smoke evacuators | 8 | * | 1 Jan 2003 |
| --- Sterilisation and autoclave processing assets: | |||
| ---- Drying cabinets | 10 | * | 1 Jan 2003 |
| ---- Endoscope sterilisers and disinfectors | 5 | * | 1 Jan 2003 |
| ---- Flash sterilisers | 10 | * | 1 Jan 2003 |
| ---- Instrument washers | 10 | * | 1 Jan 2003 |
| ---- Pre-vacuum sterilisers | 10 | * | 1 Jan 2003 |
| ---- Ultrasonic cleaners and baths | 7 | * | 1 Jan 2003 |
| --- Surgical instruments: | |||
| ---- Hand held manually operated instruments | 8 | * | 1 Jan 2003 |
| ---- Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) | 7 | * | 1 Jan 2003 |
| ---- Ultrasonic aspirators | 10 | * | 1 Jan 2003 |
| ---- Ultrasonic scalpels | 10 | * | 1 Jan 2003 |
| --- Surgical lasers (excluding ophthalmic surgical lasers) | 10 | * | 1 Jan 2003 |
| --- Surgical microscopes | 10 | * | 1 Jan 2003 |
| --- Ultrasonic bladder scanners | 10 | * | 1 Jan 2003 |
| --- Ultrasonic needle guides | 10 | * | 1 Jan 2003 |
| --- Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons | 5 | * | 1 Jul 2002 |
| --- Ventilators: | |||
| ---- Fixed | 7 | * | 1 Jan 2003 |
| ---- Portable | 5 | * | 1 Jan 2003 |
| --- Wheelchairs | 10 | * | 1 Jan 2003 |
| -- Ophthalmic surgeons' plant | 10 | 1 Jan 2001 | |
| -- Pathologists' assets: | |||
| --- Batch slide stainer | 6 | * | 1 Jan 2002 |
| --- Bio hazard chambers | 10 | * | 1 Jan 2002 |
| --- Centrifuges | 5 | * | 1 Jan 2002 |
| --- Incubators | 6 | * | 1 Jan 2002 |
| --- Laboratory analysers | 5 | * | 1 Jan 2002 |
| --- Microscopes | 10 | * | 1 Jan 2002 |
| --- Rotary microtomes | 6 | * | 1 Jan 2002 |
| --- Tissue embedding systems | 6 | * | 1 Jan 2002 |
| --- Tissue processors | 6 | * | 1 Jan 2002 |
| -- Radiologists' diagnostic imaging assets: | |||
| --- Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software) | 10 | * | 1 Jul 2002 |
| --- Computed radiography (CR) digitiser | 4 | * | 1 Jul 2002 |
| --- Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) | 10 | * | 1 Jul 2002 |
| --- Film digitiser | 4 | * | 1 Jul 2002 |
| --- Fluoroscopy assets (excluding direct radiography assets): | |||
| ---- Fixed system (incorporating buckies, generators, screening table and suspensions) | 15 | * | 1 Jul 2002 |
| ---- Image acquisition system (incorporating a computer, digital camera, integrated software and monitor) | 4 | * | 1 Jul 2002 |
| ---- Image intensifier | 7 | * | 1 Jul 2002 |
| ---- Mobile system (incorporating buckies, generators, screening table and suspensions) | 10 | * | 1 Jul 2002 |
| --- Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software) | 7 | * | 1 Jul 2002 |
| --- Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software) | 7 | * | 1 Jul 2002 |
| --- Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems) | 10 | * | 1 Jul 2002 |
| --- Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software) | 15 | * | 1 Jul 2002 |
| --- Patient archival and communication systems (PACS) | 4 | * | 1 Jul 2002 |
| --- Processing assets: | |||
| ---- Daylight imaging processors | 9 | * | 1 Jul 2002 |
| ---- Dry laser imaging processors | 8 | * | 1 Jul 2002 |
| ---- Wet laser imaging processors | 10 | * | 1 Jul 2002 |
| --- Teleradiology assets (excluding the imaging device) | 4 | * | 1 Jul 2002 |
| --- Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 | * | 1 Jul 2002 |
| --- X-Ray assets (excluding direct radiography assets): | |||
| ---- Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) | 15 | * | 1 Jul 2002 |
| ---- Image intensifier | 7 | * | 1 Jul 2002 |
| ---- Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) | 10 | * | 1 Jul 2002 |
| -- Vision analyser computer | 5 | 1 Jan 2001 | |
| - Nursing Home: | |||
| -- Commode | 13 ⅓ | 1 Jan 2001 | |
| -- Nurse call equipment | 20 | 1 Jan 2001 | |
| -- Scales | 20 | 1 Jan 2001 | |
| -- Shower chairs | 10 | 1 Jan 2001 | |
| -- Trolleys | 13 ⅓ | 1 Jan 2001 | |
| Veterinary's Plant (mobile clinic designed for carriage on utility or truck) | 13 ⅓ | 1 Jan 2001 | |
[2] Table A, industry category Manufacturing (21110 to 29490) , sub-category Metal and Metal Product Manufacturing (27110 to 27690)
before
| Designs used in connection with stamping decorative steel and iron work | 40 | 1 Jan 2001 |
insert
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): | |||
| - Bauxite crushing and handling assets: | |||
| -- Conveyors | 30 | * | 1 Jan 2003 |
| -- Crushing assets | 30 | * | 1 Jan 2003 |
| -- Screening assets | 15 | * | 1 Jan 2003 |
| -- Stockpile reclaimers, stackers and stacker/reclaimers | 30 | * | 1 Jan 2003 |
| -- Train loading assets (including conveyors, product bins and towers) | 30 | * | 1 Jan 2003 |
| - Bauxite residue disposal assets: | |||
| -- Initial containment areas | 20 | 1 Jan 2001 | |
| -- Mudlakes | 10 | 1 Jan 2001 | |
| - Calcination assets: | |||
| -- Calciners and kilns | 25 | * | 1 Jan 2003 |
| -- Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) | 30 | * | 1 Jan 2003 |
| - Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) | 30 | * | 1 Jan 2003 |
| - Control systems assets | 10 | * | 1 Jan 2003 |
| - Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) | 30 | * | 1 Jan 2003 |
| - Emissions control assets (including baghouse filters and electrostatic precipitators) | 20 | * | 1 Jan 2003 |
| - Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) | 15 | * | 1 Jan 2003 |
| - Pipework (including slurry pipes) | 30 | * | 1 Jan 2003 |
| - Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) | 30 | * | 1 Jan 2003 |
| - Pumps | 20 | * | 1 Jan 2003 |
| - Steam raising and electrical infrastructure assets (including switchgear and transformers) | 30 | * | 1 Jan 2003 |
| Aluminium smelting: | |||
| - Anode baking assets (including crucibles and furnaces) | 20 | * | 1 Jan 2003 |
| - Anode (green) pasting assets: | |||
| -- Crushing assets | 30 | * | 1 Jan 2003 |
| -- Mixing and forming assets | 15 | * | 1 Jan 2003 |
| -- Screening assets | 15 | * | 1 Jan 2003 |
| - Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) | 20 | * | 1 Jan 2003 |
| - Compressors | 20 | * | 1 Jan 2003 |
| - Control systems assets | 10 | * | 1 Jan 2003 |
| - Cranes and gantries (including cell tending machines) | 20 | * | 1 Jan 2003 |
| - Emissions control assets (including baghouse filters and electrostatic precipitators) | 20 | * | 1 Jan 2003 |
| - Materials handling assets: | |||
| -- Anode transport vehicles and hot metal carriers | 10 | * | 1 Jan 2003 |
| -- Generally (including conveyors, silos and stockpile reclaiming assets) | 30 | * | 1 Jan 2003 |
| - Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) | 20 | * | 1 Jan 2003 |
| - Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) | 25 | * | 1 Jan 2003 |
| - Pumps | 20 | * | 1 Jan 2003 |
| - Steam raising and electrical infrastructure assets: | |||
| -- Generally (including switchgear and transformers) | 30 | * | 1 Jan 2003 |
| -- Rectiformers | 20 | * | 1 Jan 2003 |
[3] Table A, industry category Manufacturing (21110 to 29490) , sub-category Metal and Metal Product Manufacturing (27110 to 27690)
omit
| Smelting Plant | 8 | 1 Jan 2001 |
[4] Table A, industry category Mining (11010 to 15200) , sub-category Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200)
omit
| Coal hulks | 16 ⅔ | 1 Jan 2001 | |
| Conveyor units: | |||
| -- Rubber conveyor belts | 6 ⅔ | 1 Jan 2001 | |
| -- Idlers | 8 | 1 Jan 2001 | |
| -- Motor, drive and structure of conveyor system | 13 ⅓ | 1 Jan 2001 | |
| Dredging Machinery | 13 ⅓ | 1 Jan 2001 | |
| Gangways | 40 | 1 Jan 2001 | |
| General plant | 13 ⅓ | 1 Jan 2001 | |
| Initial containment areas | 20 | 1 Jan 2001 | |
| Mine cars | 10 | 1 Jan 2001 | |
| Mudlakes | 10 | 1 Jan 2001 | |
| Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) | * | 1 Jul 2002 | |
| Pumps (used in mines and coal washing plant) | 20 | 1 Jan 2001 | |
| Quarrying Plant and Machinery | 10 | 1 Jan 2001 | |
| Railway infrastructure assets and rolling-stock - see Table A Rail Transport (62000) | * | 1 Jan 2002 | |
| Skips in coal mines | 13 ⅓ | 1 Jan 2001 |
insert
| Mineral Sand Mining and Processing: | |||
| - Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) | 20 | * | 1 Jan 2003 |
| - Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) | 15 | * | 1 Jan 2003 |
| - Crushing assets (including drum scrubbers) | 30 | * | 1 Jan 2003 |
| - Dredges | 20 | * | 1 Jan 2003 |
| - Drying assets: | |||
| -- Generally (including flash and fluid bed dryers and fluid bed heaters) | 20 | * | 1 Jan 2003 |
| -- Rotary dryer kilns | 30 | * | 1 Jan 2003 |
| - Dust management assets: | |||
| -- Baghouse filters and extractors | 30 | * | 1 Jan 2003 |
| -- Cyclones | 15 | * | 1 Jan 2003 |
| -- Multiclones | 20 | * | 1 Jan 2003 |
| - Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) | 20 | * | 1 Jan 2003 |
| - Filtration/Dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) | 15 | * | 1 Jan 2003 |
| - Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators, and wet high intensity magnets) | 20 | * | 1 Jan 2003 |
| - Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) | 30 | * | 1 Jan 2003 |
| - Screening assets (including screens and trommels) | 15 | * | 1 Jan 2003 |
| - Support assets: | |||
| -- Control systems | 10 | * | 1 Jan 2003 |
| -- Pipelines, piping and 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 |
| Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) | * | 1 Jul 2002 | |
| Quarrying Plant and Machinery | 10 | 1 Jan 2001 | |
| Railway Infrastructure Assets and Rolling-stock - see Table A Rail Transport (62000) | * | 1 Jan 2002 |
[5] Table A, industry category Transport and Storage (61100 to 67090) , sub-category Air Transport and Services to Air Transport (64010 to 64033) and (66300)
substitute
| Air Transport and Services to Air Transport (64010 to 64033) and (66300) | |||
| Aircraft Maintenance Assets: | |||
| - Aircraft testing equipment | 13 ⅓ | 1 Jan 2001 | |
| - General plant and machinery | 20 | 1 Jan 2001 | |
| - Hangar fixtures and fittings | 20 | 1 Jan 2001 | |
| - Plant subject to excessive corrosion | 10 | 1 Jan 2001 | |
| - Precision machines and plant | 10 | 1 Jan 2001 | |
| Aircraft Training Assets: | |||
| - Flight simulators | 8 | 1 Jan 2001 | |
| - Link trainers | 8 | 1 Jan 2001 | |
| Airport Assets: | |||
| - Aerobridges | 20 | * | 1 Jan 2003 |
| - Baggage handling assets: | |||
| -- Baggage check-in stations (incorporating scales and check-in conveyors) | 10 | * | 1 Jan 2003 |
| -- Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) | 15 | * | 1 Jan 2003 |
| -- Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) | 15 | * | 1 Jan 2003 |
| - Control systems (excluding computers) | 10 | * | 1 Jan 2003 |
| - Fire safety and rescue assets: | |||
| -- Breathing units | 10 | * | 1 Jan 2003 |
| -- Drills, air powered | 10 | * | 1 Jan 2003 |
| -- Fire fighting vehicles | 20 | * | 1 Jan 2003 |
| -- Rescue boats: | |||
| --- Aluminum | 20 | * | 1 Jan 2003 |
| --- Inflatable | 8 | * | 1 Jan 2003 |
| -- Rescue units (jaws of life) | 15 | * | 1 Jan 2003 |
| - Fuel supply assets: | |||
| -- Aircraft fueller vehicles | 15 | * | 1 Jan 2003 |
| -- Aircraft hydrant dispenser vehicles | 15 | * | 1 Jan 2003 |
| -- Filters, fuel | 25 | * | 1 Jan 2003 |
| -- Fire fighting systems | 25 | * | 1 Jan 2003 |
| -- Piping | 25 | * | 1 Jan 2003 |
| -- Pumps, fuel | 25 | * | 1 Jan 2003 |
| -- Tanks | 25 | * | 1 Jan 2003 |
| - Ground support assets: | |||
| -- Aircraft loader/unloader vehicles | 15 | * | 1 Jan 2003 |
| -- Aircraft stairs: | 1 Jan 2003 | ||
| --- Manual | 20 | * | 1 Jan 2003 |
| --- Vehicle mounted | 15 | * | 1 Jan 2003 |
| -- Airstart units | 15 | * | 1 Jan 2003 |
| -- Containers, air cargo (used to transport goods by air) | 5 | * | 1 Jan 2001 |
| -- Ground power units | 15 | * | 1 Jan 2003 |
| -- High lift service vehicles (including catering, lavatory, maintenance and water vehicles) | 15 | * | 1 Jan 2003 |
| -- Tow tractors | 20 | * | 1 Jan 2003 |
| -- Tractors, baggage | 15 | * | 1 Jan 2003 |
| -- Tractor trolleys (including baggage and container trolleys, and dollies) | 10 | * | 1 Jan 2003 |
| - Navigation aids: | |||
| -- Distance measuring assets | 15 | * | 1 Jan 2003 |
| -- Instrument landing systems | 10 | * | 1 Jan 2003 |
| -- Non-directional beacons (excluding towers) | 15 | * | 1 Jan 2003 |
| -- Radar sensors | 15 | * | 1 Jan 2003 |
| -- Towers | 30 | * | 1 Jan 2003 |
| -- VHF omni range assets (excluding towers) | 15 | * | 1 Jan 2003 |
| - Runway sweepers | 15 | * | 1 Jan 2003 |
| - Terminal building assets: | |||
| -- Flight information display signs (including monitors and LED screens) | 7 | * | 1 Jan 2003 |
| -- Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) | 5 | * | 1 Jan 2003 |
| - Visual aids assets: | |||
| -- Docking guidance systems | 10 | * | 1 Jan 2003 |
| -- Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) | 15 | * | 1 Jan 2003 |
| -- Movement area guidance signs | 10 | * | 1 Jan 2003 |
| -- Visual approach slope indicator systems (PAPI) | 15 | * | 1 Jan 2003 |
| -- Wind direction indicators, illuminated | 10 | * | 1 Jan 2003 |
[6] Table B, items beginning with D
omit
| Dredges | 20 | 1 Jan 2001 |
insert
| Dredges | 20 | * | 1 Jan 2003 |
[7] Table B, items beginning with E
omit
| Escalators (machinery and their moving parts) | 16 ⅔ | 1 Jan 2001 |
insert
| Escalators (machinery and their moving parts) | 20 | * | 1 Jan 2003 |
[8] Table B, items beginning with L
omit
| Lifts and Elevators: | |||
| - Electric | 16 ⅔ | 1 Jan 2001 | |
| - Hydraulic | 20 | 1 Jan 2001 |
insert
| Lifts (including dumbwaiters, hydraulic lifts and traction lifts) | 30 | * | 1 Jan 2003 |
[9] Table B, items beginning with M
after
| - Motor cycles and scooters | 6 ⅔ | 1 Jan 2001 |
insert
| Moving walks | 20 | * | 1 Jan 2003 |
5 December 2002
BRUCE WILLIAM QUIGLEY,
Deputy Chief Tax Counsel
Registration Number: F2005B01735
Registration Date: 18 August 2005
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