Effective Life 2011/1

Commonwealth of Australia

This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.

Income Tax Assessment Act 1997

I, Lyndall Joy Crompton, Assistant Commissioner, Large Business and International, 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 2011 (No 1).

2 Commencement

This Determination commences on 1 July 2011.

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] Heading to Table A

Omit

Table A as at 1 July 2010

Substitute

Table A as at 1 July 2011

[2] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Sugar and confectionery manufacturing (11810 to 11820)

Omit

Sugar and confectionery manufacturing
(11810 to 11820)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Confectioners' machinery 20 1 Jan 2001
Sugar mills 13 ⅓ 1 Jan 2001

Substitute

Sugar manufacturing
(11810)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Sugar milling assets:
    Cane delivery assets:
        Cane bin assets:
            Rail bins 20  *  1 Jul 2011
            Rail bin automatic coupling/de-coupling devices 12  *  1 Jul 2011
            Road bins 12  *  1 Jul 2011
        Rail assets (excluding cane bin assets) - see Table A Rail transport (47100 to 47200)
        Receival station assets:
            Cane levellers 20  *  1 Jul 2011
            Cane receival hoppers 25  *  1 Jul 2011
            Tipplers 25  *  1 Jul 2011
            Weighbridges 20  *  1 Jul 2011
    Cane juice extraction assets:
        Cane shredding machines (incorporating drives) 30  *  1 Jul 2011
        Crushing mills (incorporating drives) 30  *  1 Jul 2011
        Rotary juice screens 15  *  1 Jul 2011
    Cane juice filtration and clarification assets:
        Clarifiers 25  *  1 Jul 2011
        Flash tanks 20  *  1 Jul 2011
        Juice heaters 20  *  1 Jul 2011
        Lime and mud storage bins 25  *  1 Jul 2011
        Lime slakers 20  *  1 Jul 2011
        Mud mixers/minglers 20  *  1 Jul 2011
        Rotary vacuum mud filters 20  *  1 Jul 2011
    Evaporation and crystallisation assets:
        Centrifugals 25  *  1 Jul 2011
        Crystallisers 20  *  1 Jul 2011
        Evaporators 30  *  1 Jul 2011
        Magma mixers 20  *  1 Jul 2011
        Magma/massecuite distributors and receivers 20  *  1 Jul 2011
        Massecuite re-heaters 20  *  1 Jul 2011
        Seed vessels 20  *  1 Jul 2011
        Sugar melters 20  *  1 Jul 2011
        Vacuum pans 30  *  1 Jul 2011
        Vapour condensers:
            Mild steel 20  *  1 Jul 2011
            Stainless steel 30  *  1 Jul 2011
    Molasses storage assets:
        Coolers 15  *  1 Jul 2011
        Dams (earthworks only) 40  *  1 Jul 2011
        Dam bladders and covers 12  *  1 Jul 2011
        Tanks 30  *  1 Jul 2011
    Power generation assets:
        Ash filters (including rotary and horizontal belt vacuum filters) 15  *  1 Jul 2011
        Bagasse handling assets:
            Bagacillo collection systems 15  *  1 Jul 2011
            Bagasse bins (incorporating stacking and reclaim systems) 30  *  1 Jul 2011
        Other power generation assets - see Table A Electricity supply (26110 to 26400)
    Sugar drying and storage assets:
        Hoppers (weigh and feed) 25  *  1 Jul 2011
        Lump breakers 15  *  1 Jul 2011
        Rotary sugar dryers 25  *  1 Jul 2011
        Sugar storage bins and silos 30  *  1 Jul 2011
        Vibratory screens 15  *  1 Jul 2011
    Support assets:
        Air compression assets:
            Air dryers 12  *  1 Jul 2011
            Air receivers 20  *  1 Jul 2011
            Compressors 12  *  1 Jul 2011
            Packaged air compression systems 12  *  1 Jul 2011
        Blowers and fans 15  *  1 Jul 2011
        Control system assets:
            Control cabinets and switchgear 10  *  1 Jul 2011
            Instrumentation 10  *  1 Jul 2011
            Programmable logic controllers 10  *  1 Jul 2011
            Switchboards 20  *  1 Jul 2011
            Variable speed drives 10  *  1 Jul 2011
        Conveyors (including framework and enclosures) 20  *  1 Jul 2011
        Conveyor belt weighers 15  *  1 Jul 2011
        Dust collectors (including ducting and excluding bagacillo collection systems) 20  *  1 Jul 2011
        Heat exchangers 15  *  1 Jul 2011
        Laboratory assets:
            Cutter grinders 15  *  1 Jul 2011
            Moisture determination ovens 10  *  1 Jul 2011
            Polarimeters 10  *  1 Jul 2011
            Rotary juice samplers 15  *  1 Jul 2011
            Spectrometers 10  *  1 Jul 2011
            Wet disintegrators 15  *  1 Jul 2011
        Overhead cranes (See Table B - Cranes)
        Piping and valves:
            Piping:
                Mild steel 15  *  1 Jul 2011
                Non ferrous 20  *  1 Jul 2011
                Stainless steel 25  *  1 Jul 2011
            Valves 10  *  1 Jul 2011
        Pumps 15  *  1 Jul 2011
        Tanks (excluding molasses storage tanks):
            Water storage tanks 25  *  1 Jul 2011
            Other tanks:
                Mild steel 20  *  1 Jul 2011
                Plastic 15  *  1 Jul 2011
                Stainless steel 30  *  1 Jul 2011
    Water treatment and cooling assets:
        Clarifiers 25  *  1 Jul 2011
        Cooling and effluent ponds 40  *  1 Jul 2011
        Cooling towers:
            Field erected 25  *  1 Jul 2011
            Packaged 15  *  1 Jul 2011
        Ion exchange systems 15  *  1 Jul 2011
Sugar refining assets:
    Affination assets:
        Centrifugals 25  *  1 Jul 2011
        Magma mixers 20  *  1 Jul 2011
        Sugar melters 20  *  1 Jul 2011
        Melter liquor screens 15  *  1 Jul 2011
    Clarification and de-colourising assets:
        Carbon regeneration kilns 15  *  1 Jul 2011
        Clarifiers 25  *  1 Jul 2011
        Deep bed filters 30  *  1 Jul 2011
        De-colourising columns:
            Carbon based 30  *  1 Jul 2011
            Resin based 20  *  1 Jul 2011
    Evaporation and crystallisation assets:
        Centrifugals 25  *  1 Jul 2011
        Evaporators 30  *  1 Jul 2011
        Magma/massecuite distributors and receivers 20  *  1 Jul 2011
        Vacuum pans 30  *  1 Jul 2011
        Vapour condensers:
            Mild steel 20  *  1 Jul 2011
            Stainless steel 30  *  1 Jul 2011
    Packaging assets:
        Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15  *  1 Jul 2011
        Bottling assets:
            Bottle capping, filling and unscrambling machines 15  *  1 Jul 2011
            Syrup and treacle filter presses 15  *  1 Jul 2011
            UV disinfectors 15  *  1 Jul 2011
        Carton erecting, packing and closing machines (including cartoners) 15  *  1 Jul 2011
        Case erecting, packing and closing machines (including casepackers) 15  *  1 Jul 2011
        Inspection equipment (including check weighers, metal detectors, counting machines) 10  *  1 Jul 2011
        Multihead and singlehead weighers 15  *  1 Jul 2011
        Palletisers and de-palletisers 15  *  1 Jul 2011
        Product identification labellers including decorating, applicator and coding machines 10  *  1 Jul 2011
        Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 15  *  1 Jul 2011
    Sugar receival, drying, screening, and storage assets:
        Bins, hoppers and silos 30  *  1 Jul 2011
        Lump breakers 15  *  1 Jul 2011
        Rotary sugar dryers 25  *  1 Jul 2011
        Sugar throwers 15  *  1 Jul 2011
        Vibratory screens (including graders and scalpers) 15  *  1 Jul 2011
    Support assets:
        Air compression assets:
            Air dryers 12  *  1 Jul 2011
            Air receivers 20  *  1 Jul 2011
            Compressors 12  *  1 Jul 2011
            Packaged air compression systems 12  *  1 Jul 2011
        Blowers and fans 15  *  1 Jul 2011
        Boilers (packaged type only) 20  *  1 Jul 2011
        Control system assets:
            Control cabinets and switchgear 10  *  1 Jul 2011
            Instrumentation 10  *  1 Jul 2011
            Program logic controllers (PLCs) 10  *  1 Jul 2011
            Switchboards 20  *  1 Jul 2011
            Variable speed drives (VSDs) 10  *  1 Jul 2011
        Conveyors (including framework and enclosures):
            Packaging conveyors 15  *  1 Jul 2011
            Other conveyors 20  *  1 Jul 2011
        Cooling towers:
            Field erected 25  *  1 Jul 2011
            Packaged 15  *  1 Jul 2011
        Dust collectors (including ducting) 20  *  1 Jul 2011
        Heat exchangers 15  *  1 Jul 2011
        Pipes and valves:
            Pipes:
                Mild steel 15  *  1 Jul 2011
                Non ferrous 20  *  1 Jul 2011
                Stainless steel 25  *  1 Jul 2011
            Valves 10  *  1 Jul 2011
        Pumps 15  *  1 Jul 2011
        Refractometers 10  *  1 Jul 2011
        Spectrometers 10  *  1 Jul 2011
        Tanks:
            Water storage tanks 25  *  1 Jul 2011
            Other tanks:
                Mild steel 20  *  1 Jul 2011
                Plastic 15  *  1 Jul 2011
                Stainless steel 30  *  1 Jul 2011
        Weighbridges 20  *  1 Jul 2011
 
Confectionery manufacturing
(11820)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Confectioners' machinery 20 1 Jan 2001

[3] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18110 to 18130)

Omit

Basic chemical and chemical product manufacturing
(18110 to 18130)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Chemical manufacturing plant:
    General plant 13 ⅓ 1 Jan 2001
    Organic peroxides explosion (cell block) 20 1 Jan 2001
Eucalyptus oil plant:
    Stills (coolers) 40 1 Jan 2001
    Tanks 40 1 Jan 2001
Fertiliser manufacturing plant 20 1 Jan 2001
Oxygen manufacturing plant 13 ⅓ 1 Jan 2001
Salt manufacturing and refining plant 10 1 Jan 2001
Sulphuric acid plant:
    Acid chambers (irrespective of raw material used) 20 1 Jan 2001
    Plant:
        Where pyrites used in manufacture of the acid 10 1 Jan 2001
        Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001

Substitute

Industrial gas manufacturing
(18110)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Industrial gas - general manufacturing assets:
    Air and gas cooling and heating assets:
         Heat exchangers 15  *  1 Jul 2011
         Moisture condensers 20  *  1 Jul 2011
         Quench drums 20  *  1 Jul 2011
         Refrigeration units 20  *  1 Jul 2011
    Air and gas purification assets:
         Adsorption systems 25  *  1 Jul 2011
         Gas scrubbers 20  *  1 Jul 2011
         Reactors 25  *  1 Jul 2011
    Compressors 25  *  1 Jul 2011
    Gas buffer and surge tanks 25  *  1 Jul 2011
    Silencers/mufflers 20  *  1 Jul 2011
Industrial gas - manufacturing assets for specific gases:
    Acetylene manufacturing assets (carbide process):
         Acetylene compressors 25  *  1 Jul 2011
         Acetylene generators (incorporating hoppers) 30  *  1 Jul 2011
         Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20  *  1 Jul 2011
         Calcium hydroxide settling ponds and tanks 20  *  1 Jul 2011
         Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12  *  1 Jul 2011
         Dust collection systems 20  *  1 Jul 2011
         Flashback arrestors 10  *  1 Jul 2011
    Argon, nitrogen and oxygen manufacturing assets (cryogenic process):
         Air filtering units for process air (incorporating housing and filters) 20  *  1 Jul 2011
         Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30  *  1 Jul 2011
         Evaporative coolers (nitrogen cooled) and spray coolers 20  *  1 Jul 2011
         Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30  *  1 Jul 2011
         Turbine expansion engines 25  *  1 Jul 2011
    Carbon dioxide (CO2) manufacturing assets:
        Amine based adsorption/desorption systems 20  *  1 Jul 2011
        Liquefaction assets (including condensers, condensate receivers and separators) 25  *  1 Jul 2011
    Dry ice manufacturing assets:
        Dry ice cutting machines 10  *  1 Jul 2011
        Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10  *  1 Jul 2011
        Dry ice presses 20  *  1 Jul 2011
        Dry ice shipping boxes 10  *  1 Jul 2011
        Extraction fans for waste CO2 10  *  1 Jul 2011
        Pelletisers 15  *  1 Jul 2011
    Helium manufacturing assets:
         Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30  *  1 Jul 2011
         Turbine expansion engines 25  *  1 Jul 2011
    Hydrogen manufacturing assets:
         Gasifiers and steam reformer furnaces 25  *  1 Jul 2011
Industrial gas distribution assets:
    Compressor assets:
         Air receivers 20  *  1 Jul 2011
         Compressors (including those for helium gas, industrial air and medical air) 15  *  1 Jul 2011
    Cylinder filling assets:
         Cylinder filling station assets:
              High pressure hoses 10  *  1 Jul 2011
              Manifolds and piping (incorporating flashback arrestors):
                   Acetylene gas 10  *  1 Jul 2011
                   Other gases 20  *  1 Jul 2011
              Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20  *  1 Jul 2011
         Cylinder frames (incorporating manifolds and piping) 15  *  1 Jul 2011
         Cylinders:
              Gas cylinders 30  *  1 Jul 2011
              Liquid gas cylinders:
                   Flasks 7  *  1 Jul 2011
                   Other liquid gas cylinders 15  *  1 Jul 2011
         Cylinder valves 10  *  1 Jul 2011
    Cylinder handling assets:
         Baskets, crates, and pallets 12  *  1 Jul 2011
         Tippers and trolleys 10  *  1 Jul 2011
    Cylinder preparation assets:
         Boilers 10  *  1 Jul 2011
         Cylinder brushing machines 10  *  1 Jul 2011
         Cylinder drying cabinets (incorporating heaters and fans) 15  *  1 Jul 2011
         Cylinder inspection lights 10  *  1 Jul 2011
         Cylinder spray booths 15  *  1 Jul 2011
         Cylinder stamping machines 10  *  1 Jul 2011
         Cylinder testing machines 10  *  1 Jul 2011
         Cylinder valving machines (incorporating safety enclosures) 15  *  1 Jul 2011
    Tank truck assets:
         Gas storage tanks 20  *  1 Jul 2011
         Hoses 5  *  1 Jul 2011
         Metering systems 7  *  1 Jul 2011
         Pipes and valves 10  *  1 Jul 2011
         Pumps 10  *  1 Jul 2011
     Tanker filling station assets:
         Breakaway couplings 12  *  1 Jul 2011
         Framework, manifolds and piping 20  *  1 Jul 2011
         Tanker filling hoses 10  *  1 Jul 2011
         Weighbridges 20  *  1 Jul 2011
    Vapourisers 20  *  1 Jul 2011
Support and other assets:
    Air drying systems for industrial and instrument air 15  *  1 Jul 2011
    Control system assets:
         Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10  *  1 Jul 2011
         System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10  *  1 Jul 2011
    Cooling towers:
         Field erected 20  *  1 Jul 2011
         Packaged 15  *  1 Jul 2011
    Customer installations assets:
         Adsorption based nitrogen and oxygen generation systems (skid type) assets:
              Membrane systems 10  *  1 Jul 2011
              Pressure swing adsorption (PSA) systems 12  *  1 Jul 2011
              Vacuum swing adsorption (VSA) systems 15  *  1 Jul 2011
              Blowers and compressors 15  *  1 Jul 2011
         Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15  *  1 Jul 2011
         Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4  *  1 Jul 2011
    Gas analysis assets:
         Chromatographs 15  *  1 Jul 2011
         Other analysers 10  *  1 Jul 2011
    Gas storage assets:
         Liquid CO2 storage assets:
              Tanks 30  *  1 Jul 2011
              Tank refrigeration units 10  *  1 Jul 2011
         Vacuum insulated tanks 30  *  1 Jul 2011
    Piping assets:
         Flow meters 10  *  1 Jul 2011
         Pipes:
              Carbon steel 20  *  1 Jul 2011
              Stainless steel 30  *  1 Jul 2011
         Pipelines 30  *  1 Jul 2011
         Valves 10  *  1 Jul 2011
    Platform scales 20  *  1 Jul 2011
    Pumps:
         Cryogenic pumps 15  *  1 Jul 2011
         Liquid CO2 pumps 15  *  1 Jul 2011
         Other pumps 15  *  1 Jul 2011
    Safety assets:
         Fire control and alarm assets (see in Table B)
         Gas leakage monitors:
              Fixed 10  *  1 Jul 2011
              Portable 4  *  1 Jul 2011
Basic chemical and chemical product manufacturing
(18120 to 18130)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Chemical manufacturing plant:
    General plant 13 ⅓ 1 Jan 2001
    Organic peroxides explosion (cell block) 20 1 Jan 2001
Eucalyptus oil plant:
    Stills (coolers) 40 1 Jan 2001
    Tanks 40 1 Jan 2001
Fertiliser manufacturing plant 20 1 Jan 2001
Salt manufacturing and refining plant 10 1 Jan 2001
Sulphuric acid plant:
    Acid chambers (irrespective of raw material used) 20 1 Jan 2001
    Plant:
        Where pyrites used in manufacture of the acid 10 1 Jan 2001
        Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001

[4] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-metallic mineral product manufacturing (20210 to 20900)

Substitute

Non-metallic mineral product manufacturing
(20210 to 20900)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Monumental masons' plant 13 ⅓ 1 Jan 2001
Slate works plant 20 1 Jan 2001
 
Ceramic product manufacturing
(20210 to 20290)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Clay brick and paver manufacturing assets: (Determinations for assets used in mining clay are shown under the heading Construction material mining (09110 to 09190))
    Box feeders 20  *  1 Jul 2011
    Control systems 10  *  1 Jul 2011
    Conveyors 20  *  1 Jul 2011
    Cutters 15  *  1 Jul 2011
    De-hackers (excluding robots) 20  *  1 Jul 2011
    Dryers 25  *  1 Jul 2011
    Extruders 15  *  1 Jul 2011
    Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10  *  1 Jul 2011
    Kiln/dryer/transfer car track work 12  *  1 Jul 2011
    Kiln/dryer cars 10  *  1 Jul 2011
    Kilns 20  *  1 Jul 2011
    Robots 10  *  1 Jul 2011
    Setting assets (excluding robots) 20  *  1 Jul 2011
    Transfer cars 15  *  1 Jul 2011
    Wrapping and strapping machines 10  *  1 Jul 2011
 Pottery plant 20 1 Jan 2001
 
Cement manufacturing
(20310)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Cooling assets:
    Air to air coolers 20  *  1 Jul 2011
    Evaporation coolers:
         Cement coolers 20  *  1 Jul 2011
         Conditioning towers (incorporating spray systems) 20  *  1 Jul 2011
    Grate coolers (incorporating grate conveyor and quenching fans) 25  *  1 Jul 2011
 Drying assets:
    Fluid bed dryers 20  *  1 Jul 2011
    Hot gas generators 15  *  1 Jul 2011
    Rotary dryers 20  *  1 Jul 2011
 Electrical installation assets (including cabling):
    Power generators 15  *  1 Jul 2011
    Switchboards 20  *  1 Jul 2011
    Transformers 20  *  1 Jul 2011
 Emissions control assets:
    Dedusting fans 20  *  1 Jul 2011
    Particulate filtering assets (excluding filter units     incorporated in kiln bypass systems):
         Bagfilter systems (incorporating housing and filters) 20  *  1 Jul 2011
         Electrostatic precipitators 20  *  1 Jul 2011
 Stacks (excluding stacks incorporated in kiln bypass systems) 25  *  1 Jul 2011
 Milling assets (used for raw material and cement milling including gearbox and drives):
    Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25  *  1 Jul 2011
    Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20  *  1 Jul 2011
    Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25  *  1 Jul 2011
    Roller presses 20  *  1 Jul 2011
    Separators/classifiers (including single and multi cyclones) 15  *  1 Jul 2011
 Preheat and clinker production assets:
    Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20  *  1 Jul 2011
    Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25  *  1 Jul 2011
    Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10  *  1 Jul 2011
    Kiln guns 5  *  1 Jul 2011
    Kiln shell scanners 10  *  1 Jul 2011
 Quarrying assets:
    Construction material mining assets - see Table A Construction material mining (09110 to 09190)
    Scrapers 7  *  1 Jul 2011
 Storage, handling and packing assets:
    Conveyor systems (mechanical and pneumatic type incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers):
         Mechanical:
             Belt, screw, drag chain, apron/pan conveyors 15  *  1 Jul 2011
             Bucket elevators 20  *  1 Jul 2011
         Pneumatic:
             Air lift elevators 15  *  1 Jul 2011
             Air slides 15  *  1 Jul 2011
    Hoppers, bins and tanks 20  *  1 Jul 2011
    Packaging assets:
         Packing/bagging machines 15  *  1 Jul 2011
         Palletisers 15  *  1 Jul 2011
         Wrappers 10  *  1 Jul 2011
    Pressure vessels (other than air/shock blast units) 25  *  1 Jul 2011
    Silos:
         Concrete, generally 50  *  1 Jan 2004
         Concrete (used for gypsum or wetslag, or at port facilities) 40  *  1 Jan 2004
         Steel, generally 30  *  1 Jan 2004
         Steel (used for gypsum or wet slag, or at port facilities) 20  *  1 Jan 2004
    Stockpile assets:
         Reclaim tunnels 25  *  1 Jul 2011
         Reclaimers 25  *  1 Jul 2011
         Stackers 25  *  1 Jul 2011
    Unloading/loading assets:
         Bulk loading devices (including loading spouts             and telescopic chutes) 10  *  1 Jul 2011
         Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20  *  1 Jul 2011
         Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190)
         Weighbridges 20  *  1 Jul 2011
 Support assets:
    Air compression assets:
         Packaged air compressors (compressor, drier and receiver in one integrated unit) 10  *  1 Jul 2011
         Other air compressor systems 15  *  1 Jul 2011
    Air/shock blast units 8  *  1 Jul 2011
    Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear but excluding software) 10  *  1 Jul 2011
    Cranes 20  *  1 Jul 2011
    Hoists 20  *  1 Jul 2011
    ID (induced draught) fans 15  *  1 Jul 2011
    Pumps 15  *  1 Jul 2011
    Testing equipment:
         Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8  *  1 Jul 2011
         Raw material analysers 5  *  1 Jul 2011
         XRF/XRD analysers 5  *  1 Jul 2011
 
Plaster product manufacturing
(20320)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Plasterboard and cornice manufacturing assets:
    General:
         Bins 20  *  1 Jul 2011
         Control systems 10  *  1 Jul 2011
         Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20  *  1 Jul 2011
         Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20  *  1 Jul 2011
         Dust detectors 5  *  1 Jul 2011
         Fans/blowers (excluding blowers used with hot pits) 20  *  1 Jul 2011
         Feeders 15  *  1 Jul 2011
         Flow meters 10  *  1 Jul 2011
         Hoppers 20  *  1 Jul 2011
         Lump breakers 20  *  1 Jul 2011
         Pumps 10  *  1 Jul 2011
         Rotary valves 15  *  1 Jul 2011
         Silos (steel) 20  *  1 Jul 2011
         Tanks 20  *  1 Jul 2011
    Plaster milling assets:
         Bulk bag handling assets 20  *  1 Jul 2011
         Calciners 20  *  1 Jul 2011
         Grinding/hammer mills 20  *  1 Jul 2011
         Heat generators 15  *  1 Jul 2011
         Hot pits:
             Blowers 12  *  1 Jul 2011
             Vessels 20  *  1 Jul 2011
         Stucco coolers 20  *  1 Jul 2011
    Plasterboard/cornice plant assets:
         Chillers (volumetric air-cooled) 15  *  1 Jul 2011
         Dry end handling assets (including bookers, cascades, conveyors and stackers) 20  *  1 Jul 2011
         Dryers 25  *  1 Jul 2011
         Dunnage assets used to make dunnage 25  *  1 Jul 2011
         Forming line assets (including belt conveyors and roller conveyors) 20  *  1 Jul 2011
         Forming plates 10  *  1 Jul 2011
         Forming station assets (excluding forming plates and pin mixers) 20  *  1 Jul 2011
         Hydropulpers 25  *  1 Jul 2011
         Knives (used for plasterboard or cornice) 25  *  1 Jul 2011
         Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20  *  1 Jul 2011
         Pin mixers 13  *  1 Jul 2011
         Printers 5  *  1 Jul 2011
         Start-up pullers (used for cornice) 20  *  1 Jul 2011
         Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20  *  1 Jul 2011
 
Plaster product manufacturing
(20320)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Concrete block, brick and paver manufacturing assets:
    Batching and mixing assets:
         Bins (excluding concrete bins) 15  *  1 Jul 2011
         Colour dosing assets 12  *  1 Jul 2011
         Colour tanks (incorporating stirrers) 15  *  1 Jul 2011
         Hoppers 15  *  1 Jul 2011
         Mixers 15  *  1 Jul 2011
    Block/brick/paver making assets:
         Block/brick/paver making machines 15  *  1 Jul 2011
         Moulds 5  *  1 Jul 2011
         Splitters 10  *  1 Jul 2011
    Curing assets:
         Boilers (including steam generators) 20  *  1 Jul 2011
         Drying chambers 25  *  1 Jul 2011
         Elevators/lowerators (including loaders/unloaders) 15  *  1 Jul 2011
         Racks (excluding racks fixed to drying chambers) 5  *  1 Jul 2011
         Transfer car (incorporating finger cars) track works 15  *  1 Jul 2011
         Transfer cars (incorporating finger cars) 15  *  1 Jul 2011
    General assets:
         Control systems 10  *  1 Jul 2011
         Conveyors 15  *  1 Jul 2011
         Plates 10  *  1 Jul 2011
    Palletising and packaging assets:
         Cubing assets (including cubers, doublers and squeezers) 15  *  1 Jul 2011
         Robots 10  *  1 Jul 2011
         Wrapping and strapping machines 10  *  1 Jul 2011
 Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001
 Tile manufacturing plant (cement and concrete):
    General plant 10 1 Jan 2001
    Pallets (aluminium used in extrusion process) 5 1 Jan 2001

[5] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)

After

    Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge ands discharge doors) 20  *  1 Jul 2010

Insert

Steel railway track product manufacturing assets:
    Steel railway clip manufacturing assets:
         Anti-corrosion dip tanks 20  *  1 Jul 2011
         Coil transfer arms incorporating motors, gearboxes and drive shafts 15  *  1 Jul 2011
         End spades 20  *  1 Jul 2011
         Gas temper furnaces 20  *  1 Jul 2011
         Induction heaters 20  *  1 Jul 2011
         Noise reduction enclosures 30  *  1 Jul 2011
         Presses 20  *  1 Jul 2011
         Quench systems incorporating heat exchanger, transfer arms, tanks, pipes and pumps 20  *  1 Jul 2011
         Shears 20  *  1 Jul 2011
         Tooling 15  *  1 Jul 2011
         Transfer systems incorporating flat bed transfer table 30  *  1 Jul 2011
         Quality control test rigs 30  *  1 Jul 2011
         Materials handling assets:
             Conveyor systems 20  *  1 Jul 2011
             Hoppers 20  *  1 Jul 2011
             Racks for storage 20  *  1 Jul 2011
             Weigh scales 15  *  1 Jul 2011
         Water treatment assets:
             Cooling towers 20  *  1 Jul 2011
             Pumps 10  *  1 Jul 2011
             Tanks 20  *  1 Jul 2011
    Steel railway sleeper manufacturing assets:
         Crop shear and presses 20  *  1 Jul 2011
         Form presses 20  *  1 Jul 2011
         Punch presses 20  *  1 Jul 2011

[6] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)

After

    Stitchers 17  *  1 Jul 2010

Insert

Tin-plating mill assets:
    Accumulators and loopers 17  *  1 Jul 2011
    Acid and alkaline cleaning baths including scrubbing units, rolls and electrical grids 13  *  1 Jul 2011
    Batch annealing assets:
        Annealing furnaces 6  *  1 Jul 2011
        Bases 4  *  1 Jul 2011
        Convector plates 4  *  1 Jul 2011
        Inner covers 4  *  1 Jul 2011
    Cold reduction mills 20  *  1 Jul 2011
    Continuous annealing furnaces 15  *  1 Jul 2011
    Crop shears 15  *  1 Jul 2011
    Dryers 15  *  1 Jul 2011
    Electro plating baths including scrubbing units, rolls and electrical grids 13  *  1 Jul 2011
    Pickling tanks including scrubbing units and rolls and electrical grids 13  *  1 Jul 2011
    Preheat furnaces 20  *  1 Jul 2011
    Recoilers, bridles and uncoilers 15  *  1 Jul 2011
    Rinse tanks 15  *  1 Jul 2011
    Side trimmers 15  *  1 Jul 2011
    Temper mills 20  *  1 Jul 2011
    Tension control system including steering 10  *  1 Jul 2011
    Welders 17  *  1 Jul 2011

[7] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle and motor vehicle part manufacturing (23110 to 23190)

Omit

Motor vehicle and motor vehicle part manufacturing
(23110 to 23190)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
For metal casting assets see determinations for Non-ferrous metal casting (21410)
Motor vehicle manufacturing plant:
    Basic machinery 10 1 Jan 2001
    Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools) 3 1 Jan 2001
Piston ring manufacturing plant:
    Engineering works plant 20 1 Jan 2001
    Motors 20 1 Jan 2001
    Overhead gear, equipment, belting, etc 20 1 Jan 2001
    Precision machines 13 ⅓ 1 Jan 2001

Substitute

Motor vehicle manufacturing
(23110)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
    Ancillary and support assets:
        Air compressors 15  *  1 Jul 2011
        Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B
        Brake hose cleaning machines 10  *  1 Jul 2011
        Calibration assets 10  *  1 Jul 2011
        Control systems 10  *  1 Jul 2011
        Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10  *  1 Jul 2011
        Dust and fume extraction assets:
            Fixed extraction systems (incorporating ducting, extraction arms etc) 15  *  1 Jul 2011
            Mobile 7  *  1 Jul 2011
        Floor sweepers/scrubbers 10  *  1 Jul 2011
        Glycol and water mixing plant assets 15  *  1 Jul 2011
        Hose reels 7  *  1 Jul 2011
        Power supply assets including generators - use any relevant determinations made for Power supply assets under Table B
        Racks and shelving 20  *  1 Jul 2011
        Stillages, storage bins tote boxes and trolleys 15  *  1 Jul 2011
        Storage tanks:
            Fuel storage tanks 20  *  1 Jul 2011
            Gas storage tanks (including argon, CNGand nitrogen gas storage tanks) 30  *  1 Jul 2011
            Lubricant storage tanks 20  *  1 Jul 2011
        Tooling:
            Dies (for press brakes) 12  *  1 Jul 2011
            Jigs and fixtures 7  *  1 Jul 2011
            Moulds (including fibreglass moulds) 7  *  1 Jul 2011
        Vehicle platforms and runways (used in wheel alignment etc) 20  *  1 Jul 2011
        Ventilation fans 20  *  1 Jul 2011
        Waste oil collection and storage assets 10  *  1 Jul 2011
        Waste water treatment assets:
            Meters 5  *  1 Jul 2011
            Pipework 15  *  1 Jul 2011
            Pumps 12  *  1 Jul 2011
            Separators 15  *  1 Jul 2011
            Tanks 30  *  1 Jul 2011
        Water demineralising plant assets including containers, pipework, pumps and reverse osmosis assets 15  *  1 Jul 2011
        Weighers:
            Fixed (weighbridges) 20  *  1 Jul 2011
            Mobile 10  *  1 Jul 2011
    Assembly and body shop assets:
        Adhesive mixing and dispensing assets 15  *  1 Jul 2011
        Alignment, positioning and verification assets:
            Axle and frame alignment assets (including frame presses) 15  *  1 Jul 2011
            Computer and laser based contact and non-contact devices (including 'Faro arms') 10  *  1 Jul 2011
            Dumpy levels 7  *  1 Jul 2011
        Coupling machines 15  *  1 Jul 2011
        Power tool and rivet gun power packs and rigs 15  *  1 Jul 2011
        Power tools:
            Nut runners (including cables and controllers) 7  *  1 Jul 2011
            Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools
        Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12  *  1 Jul 2011
        Welding assets:
            Automatic stud well bowl feeder units 10  *  1 Jul 2011
            Hand held and portable spot welders (including transformers) 10  *  1 Jul 2011
            MIG welders 15  *  1 Jul 2011
            Stud welding machines 15  *  1 Jul 2011
            TIG welders 15  *  1 Jul 2011
            Vertical electric welders (pedestal welders) 15  *  1 Jul 2011
            Welding reels 7  *  1 Jul 2011
    Handling assets:
        Conveyors:
            Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15  *  1 Jul 2011
            Monorails and overhead conveyors 20  *  1 Jul 2011
        Cranes (including gantry cranes, overhead cranes and turnover cranes) 25  *  1 Jul 2011
        Elevated work platforms - see Table B
        Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts
        Mobile hoists/floor cranes (including engine and radiator hoists) 15  *  1 Jul 2011
        Pushers, rollers and tug units 10  *  1 Jul 2011
        Vehicle hoists/lifters (including column lifters and post hoists) 25  *  1 Jul 2011
    Paint shop assets:
        Booths and ovens:
            Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20  *  1 Jul 2011
            Spray booths and combination spray booth baking ovens 15  *  1 Jul 2011
        Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15  *  1 Jul 2011
        Infrared paint dryers 7  *  1 Jul 2011
        Paint proportioning assets:
            Electronic component proportioning systems 10  *  1 Jul 2011
            Paint tinting and colour blending machines 5  *  1 Jul 2011
    Press shop assets:
        Bending machines:
            Chassis rail/frame bending machines 20  *  1 Jul 2011
            Folders (including pan brakes) 20  *  1 Jul 2011
            Press brakes ('brake presses') 25  *  1 Jul 2011
            Tube benders 12  *  1 Jul 2011
        Chassis rail drilling/punching machines:
            Chassis rail processing machines incorporating drilling and profiling 20  *  1 Jul 2011
            Punching machines 20  *  1 Jul 2011
        CNC milling machines 10  *  1 Jul 2011
        CNC routing machines 10  *  1 Jul 2011
        Drilling machines (bench drills, pedestal drills and pillar drills) 12  *  1 Jul 2011
        Guillotine shears 20  *  1 Jul 2011
        Lathes:
            CNC lathes 10  *  1 Jul 2011
            Conventional or non-CNC lathes 15  *  1 Jul 2011
        Plasma cutters 15  *  1 Jul 2011
        Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10  *  1 Jul 2011
    Trim and final shop assets:
        Air conditioning charging units 10  *  1 Jul 2011
        Brake testing units 20  *  1 Jul 2011
        Bus and truck wash assets - see Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets
        Electrical systems testing assets 15  *  1 Jul 2011
        Fluid filling assets:
            Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10  *  1 Jul 2011
            Urea dispensing systems incorporating intermediate bulk containers, hose reels, meters and pumps 10  *  1 Jul 2011
        Headlight aiming equipment 10  *  1 Jul 2011
        Torque testing machines (including chassis dynamometers and engine dynamometers) 12  *  1 Jul 2011
        Wheel alignment assets:
            Wheel alignment lasers 4  *  1 Jul 2011
            Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors 15  *  1 Jul 2011
Motor vehicle manufacturing plant (not listed elsewhere):
    Basic machinery 10 1 Jan 2001
    Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3 1 Jan 2001
Non-ferrous metal casting assets - see Non-ferrous metal casting (21410)
Motor vehicle body and trailer manufacturing
(23120)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Bus vehicle body assembly assets (on supplied motor and chassis) - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)
Truck body manufacturing assets - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)
Motor vehicle body and trailer manufacturing
(23120)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Piston ring manufacturing plant:
    Engineering works plant 20 1 Jan 2001
    Motors 20 1 Jan 2001
    Overhead gear, equipment, belting, etc 20 1 Jan 2001
    Precision machines 13 ⅓ 1 Jan 2001

[8] Table A, Industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Electricity supply (26110 to 26400)

After

        Hydro-electric:
            Station and auxiliary electrical systems within the power station 40  *  1 Jan 2002

Insert

        Solar:
            Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20  *  1 Jul 2011

[9] Table A, Industry category RETAIL TRADE (39110 to 43209), before sub-category Fuel retailing (40000)

Insert

Motor vehicle tyre or tube retailing
(39220)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Air tools including ratchet guns 2  *  1 Jul 2011
Compressed air assets:
    Air compressors:
        Reciprocating 10  *  1 Jul 2011
        Rotary screw 10  *  1 Jul 2011
        Rotary vane 10  *  1 Jul 2011
    Air receivers 10  *  1 Jul 2011
    Air driers and dehumidifiers 10  *  1 Jul 2011
    Hose reels 3  *  1 Jul 2011
    Reticulation lines:
        Aluminium 15  *  1 Jul 2011
        Copper 20  *  1 Jul 2011
        Polyethylene 15  *  1 Jul 2011
        Steel 10  *  1 Jul 2011
Floor jacks:
    Used for car and light truck repairs 3  *  1 Jul 2011
    Used for heavy vehicle repairs 5  *  1 Jul 2011
Hand tools 10  *  1 Jul 2011
Stillages 15  *  1 Jul 2011
Storage shelving 10  *  1 Jul 2011
Tyre conveyors:
    Horizontal 10  *  1 Jul 2011
    Vertical 8  *  1 Jul 2011
Tyre fitting machines 5  *  1 Jul 2011
Tyre inflation cages 10  *  1 Jul 2011
Tyre inflators (automatic and manual) 3  *  1 Jul 2011
Tyre spreaders 8  *  1 Jul 2011
Vehicle hoists:
    Used for car and light truck repairs 10  *  1 Jul 2011
    Used for heavy vehicle repairs 20  *  1 Jul 2011
Wheel alignment machines 7  *  1 Jul 2011
Wheel balancing machines 5  *  1 Jul 2011
Wheel balancing plates, flanges and finger adaptors 5  *  1 Jul 2011
Wheel lifters 5  *  1 Jul 2011
Wheel lifter incorporating tyre spreaders 8  *  1 Jul 2011

[10] Table A, Industry category TRANSPORT AND STORAGE (46100 to 53090)

Omit

TRANSPORT AND STORAGE
( 46100 to 53090 )
 

Insert

TRANSPORT, POSTAL AND WAREHOUSING
( 46100 to 53090 )
 

[11] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), after sub-category Scenic and sightseeing transport (50100 to 50290)

Insert

Courier pick-up and delivery services
(51020)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Inspection assets:
    Scales:
        Bench 10  *  1 Jul 2011
        Floor (platform) 20  *  1 Jul 2011
    Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10  *  1 Jul 2011
Materials handling equipment:
    Ball transfer mats and castor decks 20  *  1 Jul 2011
    Conveyors (including shoe sorters) 15  *  1 Jul 2011
    Forklifts - see Table B
    Scissor lifts - see Table B
    Storage racks 20  *  1 Jul 2011
    Trolleys, freight barrows, cages and bins 10  *  1 Jul 2011
Pick up and delivery equipment:
    Barcode label printers 5  *  1 Jul 2011
    Portable hand held bar code readers (including point of delivery capture devices and delivery information acquisition devices) 4  *  1 Jul 2011

[12] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), after sub-category Other transport support services n.e.c. (52999)

Insert

Other warehousing and storage services
(53090)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Warehouse and distribution centre equipment and machines:
    Automated storage and retrieval machines 20  *  1 Jul 2011
    Balers 15  *  1 Jul 2011
    Battery assets for warehouse vehicles (including     pallet trucks and forklifts):
        Batteries (detachable for recharging) 5  *  1 Jul 2011
        Battery chargers:
            Forklifts 11  *  1 Jul 2011
            Other 10  *  1 Jul 2011
        Handling assets:
            Battery tuggers 10  *  1 Jul 2011
            Racking roller beds 15  *  1 Jul 2011
            Transfer carts 10  *  1 Jul 2011
            Washers 10  *  1 Jul 2011
    Carts/buggies 15  *  1 Jul 2011
    Conveyors 15  *  1 Jul 2011
    Door control and motor drive systems (incorporating chains, controls, motor and sensors), excluding doors:
        External 20  *  1 Jul 2011
        Internal 10  *  1 Jul 2011
    Floor sweepers/scrubbers 10  *  1 Jul 2011
    Forklift attachments:
        Cages 10  *  1 Jul 2011
        Push pull units 11  *  1 Jul 2011
    Inflatable dock bags/seals/shelters 10  *  1 Jul 2011
    Pallet assets:
        Dispensers 15  *  1 Jul 2011
        Lift tables 10  *  1 Jul 2011
    Racks 20  *  1 Jul 2011
    Radio frequency terminal assets:
        Barcode readers/scanners 5  *  1 Jul 2011
        Portable/handheld and vehicle mounted terminal devices 4  *  1 Jul 2011
    Roll cages 10  *  1 Jul 2011
    Trolleys 10  *  1 Jul 2011
    Voice picking assets:
        Battery chargers 4  *  1 Jul 2011
        Headsets 4  *  1 Jul 2011
        Terminals (on person) 4  *  1 Jul 2011
    Waste compactors (used for cardboard and plastic):
        Electric 15  *  1 Jul 2011
        Hydraulic 20  *  1 Jul 2011

[13] Table A, Industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), sub-category Television broadcasting (56210 to 56220)

Omit

Routing systems (incorporating control panels, hardware and switchers): 11  *  1 Jul 2005

Substitute

Routing systems (incorporating control panels, hardware and switchers) 11  *  1 Jul 2005

[14] Table A, Industry category FINANCE AND INSURANCE SERVICES (62100 to 64200)

Omit

 
FINANCIAL AND INSURANCE SERVICES
( 62100 to 64200 )

Substitute

 
FINANCE AND INSURANCE SERVICES
( 62100 to 64200 )

[15] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (94110 to 94199)

Omit

Automotive repair and maintenance
(94110 to 96030)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Motor garage equipment:
    Automotive parts cleaner:
        Pump 4 1 Jan 2001
        Drum 10 1 Jan 2001
    Motor vehicle repairing plant and machinery 10 1 Jan 2001
    Trade utensils (including sales and garage equipment) 13 ⅓ 1 Jan 2001

Substitute

Automotive repair and maintenance
(94110 to 96030)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Automotive and heavy vehicle repair and maintenance assets:
    Air conditioning assets:
        Refrigerant leak detectors 3  *  1 Jul 2011
        Refrigerant management systems 5  *  1 Jul 2011
        Refrigerant recovery machine 5  *  1 Jul 2011
        Refrigerant recovery and recycling machines 5  *  1 Jul 2011
        Vacuum pumps 5  *  1 Jul 2011
    Air tools including ratchet guns 2  *  1 Jul 2011
    Automatic transmission flush and fill machines 5  *  1 Jul 2011
    Axle and ball joint play testers or shakers 10  *  1 Jul 2011
    Battery chargers 5  *  1 Jul 2011
    Battery testers 5  *  1 Jul 2011
    Brake disc and drum grinding lathes:
        Fixed 10  *  1 Jul 2011
        Portable on-car 5  *  1 Jul 2011
    Brake fluid testers 5  *  1 Jul 2011
    Brake shoe riveters 5  *  1 Jul 2011
    Brake system flushers 5  *  1 Jul 2011
    Compressed air assets:
        Air compressors:
            Reciprocating 10  *  1 Jul 2011
            Rotary screw 10  *  1 Jul 2011
            Rotary vane 10  *  1 Jul 2011
        Air receivers 10  *  1 Jul 2011
        Air driers and dehumidifiers 10  *  1 Jul 2011
        Hose reels 3  *  1 Jul 2011
        Reticulation lines:
            Aluminium 15  *  1 Jul 2011
            Copper 20  *  1 Jul 2011
            Polyethylene 15  *  1 Jul 2011
            Steel 10  *  1 Jul 2011
    Continuous diesel engine particulate testers 5  *  1 Jul 2011
    Cooling system flushers 5  *  1 Jul 2011
    Decelerometer brake testers 7  *  1 Jul 2011
    Diagnostic assets:
        Diagnostic and roller dynamometers, performance and emissions testers 10  *  1 Jul 2011
        Engine analysers 5  *  1 Jul 2011
        Electrical test benches 10  *  1 Jul 2011
        Fuel injection pump test benches 5  *  1 Jul 2011
        Oscilloscopes 10  *  1 Jul 2011
        Scan tools 5  *  1 Jul 2011
    Diesel engine emission testers 5  *  1 Jul 2011
    Drill presses 15  *  1 Jul 2011
    Drive-on plate brake, steering and suspension testing machines 10  *  1 Jul 2011
    Drive-on shock absorber testers 10  *  1 Jul 2011
    Dual wheel removers 8  *  1 Jul 2011
    Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8  *  1 Jul 2011
    Engine cranes 10  *  1 Jul 2011
    Exhaust gas analysers for petrol engines:
        Computer operated 5  *  1 Jul 2011
        Stand alone 10  *  1 Jul 2011
    Exhaust stands 11  *  1 Jul 2011
    Flywheel grinders 13  *  1 Jul 2011
    Hand tools 10  *  1 Jul 2011
    Headlight testers 7  *  1 Jul 2011
    Hydraulic brake hose machines 5  *  1 Jul 2011
    Hydraulic presses 10  *  1 Jul 2011
    Jacks:
        Floor jacks:
            Used for car and light truck repairs 3  *  1 Jul 2011
            Used for heavy vehicle repairs 5  *  1 Jul 2011
        Transmission jacks:
            Used for car and light truck repairs 8  *  1 Jul 2011
            Used for heavy vehicle repairs 5  *  1 Jul 2011
        Vehicle positioning jacks 3  *  1 Jul 2011
    Lathes 20  *  1 Jul 2011
    Measuring assets:
        Micrometers 10  *  1 Jul 2011
        Tension wrenches 5  *  1 Jul 2011
        Tyre pressure gauges 5  *  1 Jul 2011
    Noise level meters 5  *  1 Jul 2011
    Oil and grease delivery systems:
        Bunding:
            Polyethylene pallets 5  *  1 Jul 2011
            Rubber 3  *  1 Jul 2011
        Distribution lines:
            Polyethylene 5  *  1 Jul 2011
            Rubber 3  *  1 Jul 2011
            Steel 10  *  1 Jul 2011
        Guns and pumps 3  *  1 Jul 2011
        Reels:
            Plastic 3  *  1 Jul 2011
            Steel 7  *  1 Jul 2011
        Tanks (including waste oil tanks) 20  *  1 Jul 2011
    Oil filter crushers 10  *  1 Jul 2011
    Parts cleaners and washers 7  *  1 Jul 2011
    Pipe and tube benders 10  *  1 Jul 2011
    Pipe and tube saws and cutters 10  *  1 Jul 2011
    Power steering flushing systems 5  *  1 Jul 2011
    Pressure washers 4  *  1 Jul 2011
    Sand blasters 7  *  1 Jul 2011
    Spring compressors 5  *  1 Jul 2011
    Stillages 15  *  1 Jul 2011
    Storage shelving 10  *  1 Jul 2011
    Toolbox roller cabinets 7  *  1 Jul 2011
    Trolleys 10  *  1 Jul 2011
    Truck brake imbalance testers 5  *  1 Jul 2011
    Tyre conveyors:
        Horizontal 10  *  1 Jul 2011
        Vertical 8  *  1 Jul 2011
    Tyre fitting machines 5  *  1 Jul 2011
    Tyre inflation cages 10  *  1 Jul 2011
    Tyre inflators (automatic and manual) 3  *  1 Jul 2011
    Tyre spreaders 8  *  1 Jul 2011
    Vehicle hoists:
        Used for car and light truck repairs 10  *  1 Jul 2011
        Used for heavy vehicle repairs 20  *  1 Jul 2011
    Vehicle service and inspection lane assets:
        Control consoles 10  *  1 Jul 2011
        Data collection devices (including bar code readers, mobile recorders and transponders) 5  *  1 Jul 2011
        Floor unit assets:
            Axle and ball joint play testers or shakers 10  *  1 Jul 2011
            Roller brake testers 10  *  1 Jul 2011
            Shock absorber testers 10  *  1 Jul 2011
            Side slip testers 10  *  1 Jul 2011
            Speedometer tester 10  *  1 Jul 2011
            Suspension play detectors 10  *  1 Jul 2011
    Vehicle special tools 5  *  1 Jul 2011
    Waste oil evacuators 5  *  1 Jul 2011
    Welders:
        Electric 10  *  1 Jul 2011
        Oxy-acetylene 10  *  1 Jul 2011
    Wheel alignment machines 7  *  1 Jul 2011
    Wheel balancing machines 5  *  1 Jul 2011
    Wheel balancing plates, flanges and finger adaptors 5  *  1 Jul 2011
    Wheel lifters 5  *  1 Jul 2011
    Wheel lifter incorporating tyre spreaders 8  *  1 Jul 2011
    Work platform ladders 10  *  1 Jul 2011

[16] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Laundry and dry cleaning services (95310)

Omit

Dry cleaning plant 10 1 Jan 2001
Laundry plant: 1 Jan 2001
    General 10 1 Jan 2001
    Washing machines 6 ⅔ 1 Jan 2001

Substitute

Laundry and dry cleaning services
(95310)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Dry cleaning and laundry assets:
    Dry cleaning machines 12  *  1 Jul 2011
    Washers:
        Continuous batch washer systems (including washers, moisture extraction units and dryers) 17  *  1 Jul 2011
        Extractors, standalone 12  *  1 Jul 2011
Drying assets:
    Tumble dryers, standalone 12  *  1 Jul 2011
    Tunnel dryers and garment finishers (including steam cabinets) 15  *  1 Jul 2011
Finishing assets:
    Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13  *  1 Jul 2011
    Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10  *  1 Jul 2011
    Presses (including flat, utility and scissor legger presses):
        Air operated, semi automatic 15  *  1 Jul 2011
        Manual 20  *  1 Jul 2011
    Roller ironers 17  *  1 Jul 2011
Support assets:
    Air vacuum units, standalone 10  *  1 Jul 2011
    Control systems 10  *  1 Jul 2011
    Heat seal machines for labelling laundry items 10  *  1 Jul 2011
    Hot water systems 12  *  1 Jul 2011
    Ironing and spotting boards and tables:
        Vacuum operated 10  *  1 Jul 2011
        Non vacuum operated 15  *  1 Jul 2011
    Laundry handling assets:
        Conveyors and garment sorting and storage systems 15  *  1 Jul 2011
        Hoppers 20  *  1 Jul 2011
        Monorail and bag loading systems 20  *  1 Jul 2011
        Tipplers 10  *  1 Jul 2011
    Pipes 20  *  1 Jul 2011
    Soap dispenser machines 20  *  1 Jul 2011
    Trolleys and bins
        Generally 10  *  1 Jul 2011
        Stainless steel 15  *  1 Jul 2011
    Waste water treatment and recycling system assets:
        Filters (including carbon and sand) 10  *  1 Jul 2011
        Lint shakers (including circular vibratory screens) 20  *  1 Jul 2011
        Ozone generators and ultra violet sterilisers 7  *  1 Jul 2011
        Pumps 5  *  1 Jul 2011
        Tanks 20  *  1 Jul 2011

[17] Heading to Table B

Omit

Table B as at 1 July 2010

Substitute

Table B as at 1 July 2011

[18] Table B, items beginning with C

Omit

    Air and oxygen 20 1 Jan 2001

[19] Table B, items beginning with R

Omit

Racks 10 1 Jan 2001

[20] Table B, items beginning with S

Insert

Solar photovoltaic electricity generation system assets 20  *  1 Jul 2011

[21] Table B, items beginning with W

Omit

Washing machines 6 ⅔ 1 Jan 2001

Insert

Warehouse and distribution centre equipment and machines:
    Automated storage and retrieval machines 20  *  1 Jul 2011
    Balers 15  *  1 Jul 2011
    Battery assets for warehouse vehicles (including     pallet trucks and forklifts):
        Batteries (detachable for recharging) 5  *  1 Jul 2011
        Battery chargers:
            Forklifts 11  *  1 Jul 2011
            Other 10  *  1 Jul 2011
        Handling assets:
            Battery tuggers 10  *  1 Jul 2011
            Racking roller beds 15  *  1 Jul 2011
            Transfer carts 10  *  1 Jul 2011
            Washers 10  *  1 Jul 2011
    Carts/buggies 15  *  1 Jul 2011
    Conveyors 15  *  1 Jul 2011
    Door control and motor drive systems (incorporating chains, controls, motor and sensors), excluding doors:
        External 20  *  1 Jul 2011
        Internal 10  *  1 Jul 2011
    Floor sweepers/scrubbers 10  *  1 Jul 2011
    Forklift attachments:
        Cages 10  *  1 Jul 2011
        Push pull units 11  *  1 Jul 2011
    Inflatable dock bags/seals/shelters 10  *  1 Jul 2011
    Pallet assets:
        Dispensers 15  *  1 Jul 2011
        Lift tables 10  *  1 Jul 2011
    Racks 20  *  1 Jul 2011
    Radio frequency terminal assets:
        Barcode readers/scanners 5  *  1 Jul 2011
        Portable/handheld and vehicle mounted terminal devices 4  *  1 Jul 2011
    Roll cages 10  *  1 Jul 2011
    Trolleys 10  *  1 Jul 2011
    Voice picking assets:
        Battery chargers 4  *  1 Jul 2011
        Headsets 4  *  1 Jul 2011
        Terminals (on person) 4  *  1 Jul 2011
    Waste compactors (used for cardboard and plastic):
        Electric 15  *  1 Jul 2011
        Hydraulic 20  *  1 Jul 2011


Dated this 6th day of May 2011

Lyndall Crompton
Assistant Commissioner, Large Business and International.

Registration Number: F2011L00844

Registration Date: 23 May 2011

Related Explanatory Statements:

Effective Life 2011/1 - Explanatory statement

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