Taxation Ruling

TR 2000/18A3 - Addendum
(as at 1 January 2002)

Income tax: depreciation effective life

FOI status:

may be released

Addendum

Update of Taxation Ruling TR 2000 / 18

Preamble

Taxation Ruling TR 2000/18 has been updated to reflect the repeal of Divisions 42 and 387 and the introduction of Division 40 into the Income Tax Assessment Act 1997. The major differences between this version of the Ruling and the previous version is that references to Divisions 42 and 387 have been replaced with appropriate references to Division 40 and terms used in Division 42 have been replaced with terms used in Division 40 i.e. reference to depreciating asset instead of plant.

The updated version of the Ruling also removes references to draft legislation which has been enacted and recognises that Division 40 sets out, for the first time, the assumptions the Commissioner must make when determining the effective life of a depreciating asset.

Set out below are the paragraphs that have been affected by the update.

Delete Paras 1-4 and insert:

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

2. The effective life of a depreciating asset is used to work out the asset's decline in value. To the extent the asset is used for a taxable purpose, a deduction is available, under Division 40 of the Act, for its decline in value.

3. Determinations of the effective life of depreciating assets made by the Commissioner are reproduced in Tables A and B of the attached schedule.

4. You may choose to use the Commissioner's determinations of effective life to work out the amount of your deduction (see section 40-95 of the Act). If you do not use the Commissioner's determinations you must make your own estimate of effective life (see section 40-105 of the Act). The explanation of the Commissioner's methodology may assist taxpayers who choose to make their own estimate of effective life.

Delete Paras 8-14 and insert:

Acquisitions of plant pre 21 September 1999

8. For plant that you:

entered into a contract to acquire;
otherwise acquired; or
started to construct

before 11.45 am, by legal time in the Australian Capital Territory, on 21 September 1999, you may use the effective life for the plant set out in Taxation Ruling IT 2685 regardless of when you first use it or have it installed ready for use.

Acquisitions of plant/depreciating assets post 21 September 1999

9. If you start to use other plant or depreciating asset or have it installed ready for use within five years of the time (the relevant time):

you entered into the contract to acquire it,
you started to construct it, or
you otherwise acquired it,

then the determination of effective life that will apply is the one that was in force at the relevant time (see section 40-95 of the Act).

10. If you do not start to use the plant or depreciating asset or have it installed ready for use within the required five year period as set out in paragraph 9, then the determination that will apply is the one that is in force at the date you first use it or have it installed ready for use for any purpose (see section 40-95 of the Act).

Explanations

Context of Commissioner's review

11. The Commissioner advised the Review of Business Taxation chaired by John Ralph AO that the ATO would progressively update and expand the effective life schedule attached to Taxation Ruling IT 2685 to ensure it is as representative as possible. The first tranche of the review is contained in the version of this ruling which issued on 21 December 2000. The review is continuing and will take some time to complete.

12. The schedule of effective lives attached to Taxation Ruling IT 2685 was improved by:

restructuring it;
removing duplicate, inappropriate and redundant items;
reviewing, and, where appropriate, updating the effective lives of a limited range of assets; and
including new assets.

Renumber para 15 as para 13.

Delete para 16.

Renumber paras 17-18 as paras 14-15.

Delete paras 19-21 and insert:

16. The current taxation system, through the application of the Capital Allowances rules in Division 40 for example, already recognises the change in market value of depreciating assets in working out taxable income. In particular, recognising that the loss of market value in most depreciating assets cannot be directly measured, it allows the write off of those assets to be based on an estimate of effective life.

Renumber para 22 as para 17.

Delete para 23-25 and insert:

18. Where the estimate is incorrect, the balancing adjustment provisions ensure, in those cases where the depreciating asset has stopped being held or used, that the actual loss in value over the period of use is allowed as a deduction.

How does the Commissioner determine the effective life of depreciating assets?

19. The Commissioner makes a determination of the effective life of a depreciating asset by estimating the period (in years, including fractions of years) it can be used by any entity for a taxable purpose or for the purpose of producing exempt income (the relevant purposes):

(a)
assuming it will be subject to wear and tear at a rate that is reasonable for the Commissioner to assume; and
(b)
assuming it will be maintained in reasonably good order and condition; and
(c)
having regard to the period within which it is likely to be scrapped, sold for no more than scrap or abandoned.

20. In making a determination, the Commissioner considers the factors in paragraph 21 (which are not intended to be exhaustive). Where appropriate, each factor is considered on the basis of historical information and future expectations. No one factor is necessarily conclusive and the relative importance of each will vary depending on the nature of the asset. In considering these factors, the Commissioner only takes account of normal industry practices.

Renumber para 26 as para 21.

Delete para 27-39 and insert:

22. As set out in paragraph 19, subsection 40-100(4) of the Act, requires an estimate of the period a depreciating asset can be used by any entity for the relevant purposes. It is arguable that an asset can be used for these purposes while it continues to have a physical existence, that is, until it is physically exhausted.

23. Physical life, therefore, can be seen as the outer limit of an asset's effective life and is a useful starting point for an analysis of all the factors set out in paragraph 21. Historical physical life is best determined by empirical evidence.

Engineering Information/Manufacturer's Specifications

24. An estimate of the physical life of a new asset, however, cannot be based solely on what has occurred in the past. An analysis of engineering information and manufacturer's specifications is important when estimating future physical lives. There are a variety of reasons why the expected life of a new asset may differ from that achieved in the past. These reasons include advances in technology, different construction materials, intensity of use and the levels of repairs and maintenance.

Physical Life/Effective Life

25. It is important to note that we do not consider that the physical life of an asset is necessarily its effective life because, as previously mentioned, all the factors must be considered before an estimate of effective life is made. A consideration of these factors may often indicate that an asset's effective life is a period shorter than its physical life.

The way in which an asset is used by an industry/The past experience of users of the asset

26. Where possible, we consult with industry to establish the industry norm for the intensity of use an asset is subject to as this impacts directly on its effective life.

27. Often assets are not used for the relevant purposes for the whole of their life. For example, assets may be retired from use for the relevant purposes but be retained as a source of spare parts. In this instance, their effective life may end at the time they are retired.

Repairs and Maintenance

28. It might be suggested that the life of an asset can be extended indefinitely if there is unlimited expenditure on repairs and maintenance. However, paragraph 40-100(4)(b) of the Act requires the Commissioner to assume that an asset will be maintained only in reasonably good order and condition. Accordingly, the effective life of an asset may end when, from one or more of a variety of causes, it is no longer economic to maintain it, even though it may still be possible to do so. To establish that point in time we consider the industry norm.

Renewals/Rebuilds

29. Another reason we consider the level of repairs and maintenance is to see if it is possible to ascertain a point in time when an asset has been wholly or substantially physically replaced. A renewal may be carried out at one point in time or it may be incremental. If an asset has been wholly or substantially physically replaced then we consider its effective life has ended as it is, in fact, a new asset.

Industry Standards

30. There may be industry standards/regulations which set the level of repairs and maintenance that must be carried out. In addition, these standards/regulations may dictate the time at which a particular asset must be retired from use by an industry. We consider these factors when building up a complete picture of the effective life of an asset.

Use of the asset by different industries

31. The use of an asset by different industries is another important factor. The use may be parallel or consecutive. An example of parallel use is the use of a car as a taxi compared to the use of a car for relevant purposes generally. In these circumstances, the Commissioner has determined that the effective lives are different. This reflects the increased wear and tear experienced by a car used as a taxi.

32. The consecutive use of an asset arises where it is used by different taxpayers for different purposes during its physical life. In determining the effective life of some assets, we have estimated the period for which it can be used by any taxpayer for its intended purpose, without regard to the possible subsequent use of the asset by another taxpayer for an entirely different purpose. However, we have taken that approach only where the subsequent change in use is significant and the proceeds received on disposal are small relative to the asset's original cost. An example of this is a shipping container which, at the end of its effective life as a shipping container, may be used for a variety of other purposes, including as a storage shed. In that situation, the container would, nevertheless, have an effective life in the hands of the purchaser when it commences to be used as a storage shed.

Retention period

33. The retention period is the period any one taxpayer generally holds an asset. Subject to paragraph 32, the effective life of an asset is the total period it can be used by any entity for the relevant purposes. That may not necessarily be the period a particular taxpayer expects to hold it before replacing it. For example, it is common practice for some businesses to dispose of a car after it has done a fixed number of kilometres. The effective life of the car does not end at that time if it can still be effectively used as a car for the relevant purposes.

Obsolescence

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

Renumber paras 40-41 as paras 35-36.

Delete paras 42-43 and insert:

37. Technology may advance so that another asset is better suited for the relevant purposes for which an existing asset is used. The point to note about technological advances, however, is that an asset's effective life does not necessarily end with each technological advance. A taxpayer can still use an asset for the relevant purposes even though a newer model has come on to the market.

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

Renumber para 44 as para 39.

Delete para 45-47 and insert:

40. Taxpayers faced with predictable obsolescence that impacts only on their business may choose to work out the effective lives of the assets themselves rather than adopt the effective lives determined by the Commissioner.

41. In addition, taxpayers can work out a new effective life under section 40-110 of the Act where facts emerge (e.g. unpredictable obsolescence) during the life of the asset that mean it must be scrapped before its originally estimated effective life has ended.

Scrapping or abandoning practices

42. Once a taxpayer has scrapped or abandoned an asset, there is a presumption it can no longer be used by anyone for the relevant purposes. The scrapping of an asset demonstrates that the asset is either physically exhausted or obsolete. A taxpayer may abandon an asset if it is too difficult or costly to remove from its place of operation.

Renumber para 48 as para 43.

Delete para 49-51 and insert:

Lease periods

44. Because effective life is, among other things, the period a depreciating asset can be used for the relevant purposes, it is unlikely that an asset would be leased for a period greater than its effective life. Consideration of this factor will, in many instances, suggest that the effective life is no shorter than the period it is leased.

Financial Analysis

45. As with lease periods, economic or financial analysis indicating the period over which an asset is intended for use gives guidance that the effective life is no shorter than that period. In many instances, the analysis may only reflect the capital cost recovery period or the term of a contract when in fact the asset may be used for the relevant purposes by any entity for a much longer time.

Market Value

46. The defining character of a depreciating asset is that its market value actually falls, or is expected to fall, over time. An analysis of the decline of market values of an asset class, therefore, is an important factor together with those set out above to ensure that a determination of effective life provides appropriate deductions.

Renumber para 52 as para 47.

Delete para 53-60 and insert

48. As mentioned in paragraph 20, the Commissioner only takes account of normal industry practices when estimating effective life. However, taxpayers who choose to self-assess can take account of their own particular circumstances of use: see subsection 40-105(1) of the Act.

49. The Commissioner only determines the effective life of new assets. The purchaser of a second-hand asset, who decides its second-hand condition justifies a shorter life than that determined by the Commissioner, can self-assess. A taxpayer who self-assesses the effective life of plant or a depreciating asset acquired after 11.45 am, by legal time in the ACT, on 21 September 1999 is no longer required to assume that it is new.

Rates

50. The rates listed in Taxation Ruling IT 2685 were accelerated. Accelerated rates were removed for plant that was acquired or commenced to be constructed after 11.45 am, by legal time in the ACT on 21 September 1999, except for small business taxpayers who were able to use them until the Simplified Tax System took effect from 1 July 2001.

51. The tables in the schedule attached to this Ruling contain only effective lives. Rates have not been included. Working out a rate is not a separate step in the process, but has been incorporated into the calculation formulas: see subsections 40-70(1) (diminishing value) and 40-75(1) (prime cost) of the Act.

Structure

52. Table A of the attached schedule is an industry table which contains assets under industry headings that have, where possible, been drawn from the Australian and New Zealand Standard Industry Classification (ANZSIC) subject categories. The table lists, under each industry heading, specific assets that are peculiar to that industry or for which a special effective life is justified because of the use to which those assets are put by the industry. Under some industry headings, the list of assets also contains a general grouping or class of assets that is identified by reference to the specific industry function or process for which the assets are employed.

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

54. The Commissioner's estimate of effective life is set out against each listed asset. Adopting this new structure allows the removal of many duplicated items. For example, in Taxation Ruling IT 2685, we listed motor vehicles both individually and under various industry headings. In the attached schedule, they are included only in the asset list. An asset would be included in an industry list only if we the Commissioner determined a different effective life for use in that industry.

Renumber paras 61-64 as paras 55-58.

Delete paras 65-69 and insert:

59. Many of the items that appeared in Taxation Ruling IT 2685 do not appear in the schedule attached to this Ruling. Generally, they have been removed them because no effective life is set for them or the asset is no longer used for relevant purposes.

60. All items that have been removed are listed in Tables C to F of the schedule attached to this Ruling. For easy identification, we have listed them exactly as they appeared in Taxation Ruling IT 2685. These tables do not represent re-determinations made by the Commissioner. Assets that have been removed are divided into four categories:

non-depreciable assets;
assets for which a deduction was allowed using the replacements method;
assets for which there were previously statutory rates; and
redundant assets.

Non-depreciable assets

61. There were approximately 50 assets listed in Taxation Ruling IT 2685 for which no effective life was set. Most were listed for the purpose of advising that no depreciation was available for them because they were not plant (e.g. livestock governed by the trading stock provisions, or buildings or structures) or, in one case, because the taxpayer leased the plant (see boot and shoe-making machinery leased by taxpayer).

62. These assets have been removed because their listing in a schedule of the Commissioner's determinations of the effective lives of assets is inappropriate. The schedule is confined to the determinations the Commissioner is authorised to make under section 40-100 of the Act - i.e. determinations specifying the effective life of depreciating assets.

63. Table C of the attached schedule lists the assets that have been removed because no effective life was set for them.

Renumber para 70 as para 64.

Delete para 71-91 and insert:

65. Taxation Ruling IT 2685 contained approximately 100 entries for assets the cost of which was only deductible on a replacements basis. There were a further 17 assets where the replacements basis was an alternative to an effective life write-off.

66. In 1991, the law was amended to allow an immediate write-off for plant costing $300 or less or having an effective life of less than three years. At that time, the administrative practice of allowing a deduction on a replacements basis for plant that was otherwise immediately deductible because of those provisions was no longer relevant (see paragraph 63 of Taxation Ruling IT 2685).

67. For some taxpayers, the $300 immediate write-off provisions were replaced with a new system which applied from 1 July 2000 (see Subdivision 42-M of the Act). Division 40 introduced a similar system from 1 July 2001 for depreciating assets. It allows certain taxpayers to pool assets costing less than $1,000 each and to write off the assets under the diminishing value method using an effective life of four years. (see Subdivision 40-E of the Act).

68. The Simplified Tax System (the STS) is available to small business taxpayers from 1 July 2001. The STS allows eligible taxpayers who decide to use it, an immediate write-off for depreciating assets costing less than $1,000, and pooling arrangements for other depreciating assets.

69. The $300 immediate write-off provision was retained for assets used by taxpayers predominantly in deriving non-business income.

70. For these reasons, the replacement basis for deductions is not available for assets you first use (or have installed ready for use) for relevant purposes after 30 June 2000.

71. Replacement only assets have been removed. For those assets for which replacements were an alternative in the schedule attached to IT 2685, the effective life remains but the replacement option is no longer available. A list of assets for which replacements used to apply appears in Table D of the attached schedule. That table is for information purposes only.

Loose tools

72. In Taxation Ruling IT 2685, under the 'building and construction industry' heading, loose tools had an effective life of five years, with the option of using the replacement basis. Elsewhere, they were listed as replacements and no effective life was specified.

73. The Commissioner's determination now specifies that the effective life of all loose tools is five years.

Division 42 statutory rates

74. There were two asset categories for which statutory rates applied automatically without having to ascertain effective life. They were employee amenities and assets used for scientific research. These rates have no application now and they have been removed from the schedule. Those items are listed in Table E .

Redundant assets

75. Table F , which is for information purposes only, provides a list of those items which have been identified as redundant.

76. An asset is redundant if it is:

no longer used for relevant purposes (e.g. accounting machines, drays, wagons, buggies);
no longer manufactured (e.g. radiograms); or
in the process of being overtaken by technology (e.g. gramophone records, which have been largely replaced by compact discs).

77. If a taxpayer requires an effective life for a depreciating asset that has been removed on the basis that it is redundant, they can work out the effective life themselves.

Horticultural plants

78. A write-off of the capital expenditure attributable to the establishment of a horticultural plant is available under Subdivision 40-F of the Act. The write-off rate depends on the plant's effective life.

79. The methodology used to establish the effective life of a horticultural plant involves a consideration of the factors set out in paragraph 21 to the extent that they are relevant. Issues such as the varieties and location of plants grown, the age planted out, the years required to come into production and the number of years production was anticipated have been canvassed. Consumer demand for new varieties may cause commercial obsolescence and, therefore, is a major factor in determining the effective life of horticultural plants.

Renumber para 92 as para 80.

Delete para 93-97:

Renumber paras 98-99 as paras 81-82.

Schedule

As part of the ongoing review being undertaken by the ATO of the effective life of assets there will be periodic consolidations of Tables A, B and F to reflect changes.

The Commissioner has made determinations that commence on 1 January 2002, pursuant to section 40-100 of the Income Tax Assessment Act 1997, determining the effective life of the following:

Amusement Rides and Devices;
Baking Industry Assets - Industrial and Retail;
Electricity Supply Industry Assets - Generation, Transmission and Distribution;
Pathology Assets;
Pulp and Paper Industry Assets ; and
Rail Industry Assets - Infrastructure and Rolling Stock

These determinations, plus other minor amendments are incorporated in the attached consolidated Tables A and B which are contained in the new '1 January 2002 Schedule'.

Table F has also been updated to include the following redundant items:

Multi Tray Units
Shafting
Slitting Machine

A consolidated version of Table F is also contained in the new '19 December 2002 Schedule'.

Delete Legislative References and Replace with the following:

Legislative references:

- ITAA 1997 Div 40
- ITAA 1997 40-F
- ITAA 1997 40-70(1)
- ITAA 1997 40-75(1)
- ITAA 1997 40-95
- ITAA 1997 40-100
- ITAA 1997 40-100(4)
- ITAA 1997 40-100(4)(b)
- ITAA 1997 40-105(1)
- ITAA 1936 Subdiv 960Q

Commissioner of Taxation
19 December 2001

1 January 2002 Schedule - Table A - Effective lives (Industry Categories)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
ACCOMMODATION, CAFES AND RESTAURANTS (57100 to 57402)
Accommodation (57100)
Houses and Flats Let Furnished:  
-- Blinds, Venetian 20   1 Jan 2001
-- Electric clock 13 ⅓   1 Jan 2001
-- Electric heater 10   1 Jan 2001
-- Garbage units (compacting) 6 ⅔   1 Jan 2001
-- Refrigerators 13 ⅓   1 Jan 2001
-- Stoves 20   1 Jan 2001
AGRICULTURE, FORESTRY AND FISHING (01110 to 04203)
Agriculture (01110 to 02200)
Agricultural implements and plant (general including station plant) 10   1 Jan 2001
Bacon bins (demountable pig confinement units):
-- Galvanised iron components of structure 33 ⅓   1 Jan 2001
-- Plant installed in structure 20   1 Jan 2001
Banana ripening plant 13 ⅓   1 Jan 2001
Bee farming plant:
-- Beehives 13 ⅓   1 Jan 2001
-- Processing plant 20   1 Jan 2001
Bridges (wooden) 20   1 Jan 2001
Cotton sheds (humidification) 20   1 Jan 2001
Curing barns (tobacco, timber, peanut, corn or grain) 13 ⅓   1 Jan 2001
Dairy farm plant (power): 20   1 Jan 2001
Fences:
-- General (including wire and wire netting used in construction of fencing) 33 ⅓   1 Jan 2001
-- Electric 20   1 Jan 2001
Fruit-growers' plant:
-- Dips, pans, spray pumps, etc 10   1 Jan 2001
-- Fumigation tents and machinery 10   1 Jan 2001
-- Hail netting:
--- Black (UV inhibited) 10   1 Jan 2001
--- White or clear 5   1 Jan 2001
--- Support poles, wires, high tensile cables 40   1 Jan 2001
-- Racks (dried fruit) 20   1 Jan 2001
-- Tecto applicator (citrus anti-fungal plant) 5   1 Jan 2001
Glass houses (metal-framed) 50   1 Jan 2001
Greenhouse 'igloo' components:
-- Galvanised piping frames 20   1 Jan 2001
-- Fibreglass covering, electric fans and misted water spray equipment 6 ⅔   1 Jan 2001
Harvester/Sweeper 6 ⅔   1 Jan 2001
Headers, self propelled (combine harvesters) 6 ⅔   1 Jan 2001
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:
--- Grapefruit 30 * 1 Jan 2001
--- Lemon 20 * 1 Jan 2001
--- Limes 20 * 1 Jan 2001
--- Mandarin 25 * 1 Jan 2001
--- Orange 30 * 1 Jan 2001
-- Nuts:
--- Almond 25 * 1 Jul 2001
--- Cashew 25 * 1 Jul 2001
--- Chestnut 25 * 1 Jul 2001
--- Jojoba 30 * 1 Jul 2001
--- Macadamia 25 * 1 Jul 2001
--- Pecan 25 * 1 Jul 2001
--- Pistachio 25 * 1 Jul 2001
--- Walnut 25 * 1 Jul 2001
-- Pome:
--- Apple 20 * 1 Jan 2001
--- Pear 25 * 1 Jan 2001
-- Stone Fruit:
--- Apricots 10 * 1 Jan 2001
--- Cherries 18 * 1 Jan 2001
--- Nectarine 10 * 1 Jan 2001
--- Olives 30 * 1 Jan 2001
--- Peach 10 * 1 Jan 2001
--- Plum 15 * 1 Jan 2001
--- Prune 20 * 1 Jan 2001
-- Tropical:
--- Avocado 20 * 1 Jan 2001
--- Mango 30 * 1 Jan 2001
Irrigation plant and equipment:
-- Metal piping 13 ⅓   1 Jan 2001
-- Other piping (including concrete channels but not earth channels) 20   1 Jan 2001
-- Other plant 20   1 Jan 2001
Levee banks and revetments 40   1 Jan 2001
Motor cycles (used for mustering, maintenance of fences, etc) 3   1 Jan 2001
Mushroom growers' plant:
-- Air conditioning plant 6 ⅔   1 Jan 2001
-- Buildings:
--- Peak heat, spawn running and growing rooms 10   1 Jan 2001
--- Other:
---- timber or steel frame 33 ⅓   1 Jan 2001
---- brick, stone or concrete walls 50   1 Jan 2001
-- Compost preparation plant 6 ⅔   1 Jan 2001
-- General plant (including spraying, watering and pumping equipment) 6 ⅔   1 Jan 2001
-- Growing trays 6 ⅔   1 Jan 2001
Pea-viners, pea cleaners, vine and straw conveyors 10   1 Jan 2001
Peanut blanching plant:
-- Air piping 20   1 Jan 2001
-- Blanchers 10   1 Jan 2001
-- Colour sorter (electronic) 10   1 Jan 2001
-- Control panel 20   1 Jan 2001
-- Cooling equipment (including control panel) 13 ⅓   1 Jan 2001
-- Elevators 10   1 Jan 2001
-- Exhaust fans 20   1 Jan 2001
-- Fumigation equipment 10   1 Jan 2001
-- Pal boxes 3   1 Jan 2001
-- Plant water services 50   1 Jan 2001
-- Roaster and dryer 10   1 Jan 2001
-- Scales 20   1 Jan 2001
-- Storage surge bins 20   1 Jan 2001
-- Tipping unit 20   1 Jan 2001
-- Transformers 40   1 Jan 2001
-- Vibrating conveyors 10   1 Jan 2001
Poultry farmers' plant (incubators) 20   1 Jan 2001
Sheep Farming Plant:
-- Shearing machines 13 ⅓   1 Jan 2001
-- Shearing stands (demountable) 10   1 Jan 2001
-- Sheep dips (concrete) 50   1 Jan 2001
-- Woolsheds:
--- with brick, stone or concrete walls 66 ⅔   1 Jan 2001
--- wood or iron walls 50   1 Jan 2001
Silos:
-- Ancillary equipment 20   1 Jan 2001
-- Concrete 100   1 Jan 2001
-- Grain (metal) 30 * 1 Jul 2001
Stockyards, pens, lairages 20   1 Jan 2001
Stud stock and thoroughbred horses 10   1 Jan 2001
Trellis 20   1 Jan 2001
Vegetable processing equipment 13 ⅓   1 Jan 2001
Water tower (brick) 100   1 Jan 2001
Fishing / Aquaculture (04110 to 04203)
Fish Farming Ponds (earth and clay) 20   1 Jan 2001
Fishing Plant:
-- Boats 13 ⅓   1 Jan 2001
-- Fish holding baskets 10   1 Jan 2001
-- Purse seine fishing net 5   1 Jan 2001
Pearling and Oyster Fishing Plant:
-- Luggers (oyster fishing) 13 ⅓   1 Jan 2001
-- Pearling boats 20   1 Jan 2001
-- Pumps 13 ⅓   1 Jan 2001
Prawn farming ponds and plant 20   1 Jan 2001
Forestry and Logging (03010 to 03030)
Logging Plant:
-- Cable system (including winches and high leads) 8 * 1 Jan 2001
-- Forwarders 8 * 1 Jan 2001
-- Harvesters and feller bunches (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
CONSTRUCTION (41111 to 42590)
Bending machines (bar, angle or rod) 10   1 Jan 2001
Brick elevators (portable) 5   1 Jan 2001
Chain blocks, rod shears, jacks, etc 13 ⅓   1 Jan 2001
Compressors 10   1 Jan 2001
Concreting plant:
-- Batching plant:
--- Portable and demountable 6 ⅔   1 Jan 2001
--- Static 13 ⅓   1 Jan 2001
-- Buggies or dumpers (motorised) 5   1 Jan 2001
-- Hoppers, skips and hoist buckets 10   1 Jan 2001
-- Immersion vibrators 4   1 Jan 2001
-- Mobile concrete pumping units 6 ⅔   1 Jan 2001
-- Monorails 5   1 Jan 2001
-- Steel formwork, beams and props 10   1 Jan 2001
-- Trowelling machines 4   1 Jan 2001
-- Vibrating screeders 4   1 Jan 2001
Cranes (Mobile):
-- Light and medium, 6 ⅔   1 Jan 2001
-- Heavy (over 15 tons/15.24 tonnes lift) 10   1 Jan 2001
-- Tower and hoists 10   1 Jan 2001
Derricks 13 ⅓   1 Jan 2001
Earth moving plant and heavy equipment 6 ⅔   1 Jan 2001
Grinding and milling machines 3   1 Jan 2001
Levels, dumpy, etc 13 ⅓   1 Jan 2001
Lift slab equipment 5   1 Jan 2001
Pumps 10   1 Jan 2001
Road-making Plant:
-- Air compressors and motors 10   1 Jan 2001
-- Crushers and bins 10   1 Jan 2001
-- General asphalt plant 10   1 Jan 2001
-- Road graders and rollers 6 ⅔   1 Jan 2001
Saw benches (portable) 13 ⅓   1 Jan 2001
Welding units (portable):
-- Light type 6 ⅔   1 Jan 2001
-- Medium and other types 10   1 Jan 2001
Winches 13 ⅓   1 Jan 2001
CULTURAL AND RECREATIONAL SERVICES (91110 to 93302)
Libraries, Museums, the Arts and Parks and Gardens (92100 to 92590)
Libraries:
-- Circulating (all classes of books) 10   1 Jan 2001
-- Music lending 6 ⅔   1 Jan 2001
Museum Displays in Aircraft/War Museums 100   1 Jan 2001
Parks and Gardens:
-- Lion Park:
--- Animal cages and sheds 20   1 Jan 2001
--- Animal huts 10   1 Jan 2001
-- Planetarium dome 33 ⅓   1 Jan 2001
-- Sea Life Centre:
--- Fibreglass aquarium tanks 20   1 Jan 2001
--- Ketch 13 ⅓   1 Jan 2001
--- TV audio system 10   1 Jan 2001
Film, Video, Radio and Television Services (91110 to 91220)
Audition Units 10   1 Jan 2001
Cinema operation:
-- Audio amplification and processing equipment (includes component racks systems) 10 * 1 Jan 2001
-- Carpets 5 * 1 Jan 2001
-- Cinema automation system 10 * 1 Jan 2001
-- Cinema and sound processor 8 * 1 Jan 2001
-- Cinema seating (includes frame, seat body and cover) 7 * 1 Jan 2001
-- Curtains, wall and acoustic treatments 7 * 1 Jan 2001
-- Drive-in plant:
--- Sound transmission equipment 10 * 1 Jan 2001
--- Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001
--- Screens and screen framing 15 * 1 Jan 2001
-- Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001
-- Film transport system (includes platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001
-- Lighting (includes dimmers, aisle and seat) 10 * 1 Jan 2001
-- Loud speakers and sound reproduction equipment 10 * 1 Jan 2001
-- Motion picture and slide projection equipment:
--- Motion picture projector 10 * 1 Jan 2001
--- Projector heat extraction system 10 * 1 Jan 2001
--- Projection port 20 * 1 Jan 2001
--- Slide projector 10 * 1 Jan 2001
-- Screen installations (includes screens, framing and masking equipment) 8 * 1 Jan 2001
Newsreel Equipment:
-- Batteries 13 ⅓   1 Jan 2001
-- Biographs 10   1 Jan 2001
-- Cameras (sound) 10   1 Jan 2001
-- Electric motors 20   1 Jan 2001
-- Film editing equipment 10   1 Jan 2001
-- Instruments 13 ⅓   1 Jan 2001
-- Insulated cables 20   1 Jan 2001
-- Meters 13 ⅓   1 Jan 2001
-- Microphones 10   1 Jan 2001
-- Radio sets and accessories 10   1 Jan 2001
-- Sound equipment 10   1 Jan 2001
-- Transformers 40   1 Jan 2001
Radio and Television Broadcasting Equipment:
-- Computer automated 10   1 Jan 2001
-- General plant 6 ⅔   1 Jan 2001
-- Steel Masts 40   1 Jan 2001
Theatre equipment:
-- Accessories (theatrical - wigs, costumes, etc) 5   1 Jan 2001
Sport, Gambling and Other Recreation Services (93111 to 93302)
Amusement Machines and Equipment:
-- Coin-operated amusement machines:
--- Children's rides 5 * 1 Jul 2001
--- Convertible video game/simulator (cabinet) * 1 Jul 2001
--- Dedicated video game/simulator * 1 Jul 2001
--- Interchangeable video game kit 1 * 1 Jul 2001
--- Juke box (compact disc) 10 * 1 Jul 2001
--- Photo-image machines * 1 Jul 2001
--- Pinball machines * 1 Jul 2001
--- Pool/Billiard tables 10 * 1 Jul 2001
--- Redemption games (prizes/tickets) * 1 Jul 2001
--- Table games (including air hockey, soccer, etc.) * 1 Jul 2001
-- Billiard tables 40   1 Jan 2001
-- Rides and devices (fixed or mobile):
--- Chair-o-planes 15 * 1 Jan 2002
--- Children's indoor soft playgrounds 5 * 1 Jan 2002
--- Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002
--- Ferris wheels 25 * 1 Jan 2002
--- Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002
--- Inflatables (including jumping castles) 5 * 1 Jan 2002
--- Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002
Roller coasters:
---- Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002
---- Powered (including tornado) 15 * 1 Jan 2002
--- Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002
--- Self-drive non-powered gravity rides (including toboggans and bob-sleds):
---- Track 20 * 1 Jan 2002
---- Vehicle 5 * 1 Jan 2002
--- Self-drive powered rides (including dodgems and go-karts):
---- Track 15 * 1 Jan 2002
---- Vehicle 5 * 1 Jan 2002
--- Simulators 10 * 1 Jan 2002
--- Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002
--- Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002
--- Water rides 20 * 1 Jan 2002
--- Water slides 'gravity powered' 20 * 1 Jan 2002
Bowling Centres (plant and equipment):
-- Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001
-- Bowling balls 5 1 Jan 2001
-- Masking units 10 1 Jan 2001
-- Pin setters and pin spotters 10 1 Jan 2001
-- Other equipment 13 ⅓ 1 Jan 2001
Golf Courses (miniature):
-- Lighting plant, electric motors, moving parts 20 1 Jan 2001
-- Lighting standards 40 1 Jan 2001
-- Carpets on stairways 3 1 Jan 2001
Gymnasium Equipment 10 1 Jan 2001
Poker Machines 5 1 Jan 2001
Racehorses 10 1 Jan 2001
Racing Cars 2 1 Jan 2001
Shuffle Boards 10 1 Jan 2001
Skating Rink Plant:
-- Fittings (open air) 20 1 Jan 2001
-- General freezing plant and equipment 13 ⅓ 1 Jan 2001
-- Hired ice skating boots 5 1 Jan 2001
-- Roller skates 5 1 Jan 2001
-- Surface (synthetic panels) 10 1 Jan 2001
Ski Equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001
Ski Maintenance Machine 13 ⅓ 1 Jan 2001
Space Theatre Dome 33 ⅓ 1 Jan 2001
Tennis Court Surface:
-- Bitumen 20 1 Jan 2001
-- Plexipave 20 1 Jan 2001
-- Synthetic lawn 10 1 Jan 2001
Totalisator:
-- Computer equipment 10 1 Jan 2001
-- Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001
Trampolines 10 1 Jan 2001
ELECTRICITY, GAS AND WATER SUPPLY (36100 to 37020)
Electricity supply (36100)
Electricity Distribution:
-- Control, monitoring, communications and protection systems 10 * 1 Jan 2002
-- Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002
-- Customer service mains or cable, above ground 40 * 1 Jan 2002
-- Customer service mains or cable, underground 50 * 1 Jan 2002
-- Distribution lines:
--- Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45 * 1 Jan 2002
--- Combination of above ground and underground 47  ½ * 1 Jan 2002
--- Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002
-- Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002
-- Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002
-- Nightwatchman's lights 15 * 1 Jan 2002
-- Street lights 15 * 1 Jan 2002
Electricity Generation:
-- Ash and Dust Handling and Disposal:
--- Ash dams 20 * 1 Jan 2002
--- Ash slurry system 15 * 1 Jan 2002
--- Conveyors 30 * 1 Jan 2002
--- Crushers 15 * 1 Jan 2002
--- On-site storage silos, concrete or steel 30 * 1 Jan 2002
-- Fuel Supply and Handling:
--- On-site gaseous fuel supply system (incorporating downstream delivery pipelines) 30 * 1 Jan 2002
--- On-site liquid fuel supply system (incorporating downstream delivery pipelines) 30 * 1 Jan 2002
--- Solid Fuels:
---- Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002
---- Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002
---- On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002
---- On-site storage silos, concrete or steel 30 * 1 Jan 2002
---- Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002
-- Power Generators:
--- Co-Generation:
---- Condensing and feed heating assets 30 * 1 Jan 2002
---- Control and monitoring system 15 * 1 Jan 2002
---- Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002
---- Gas turbine generators 30 * 1 Jan 2002
---- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
---- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
---- Heat recovery steam generator 30 * 1 Jan 2002
---- Miscellaneous assets 30 * 1 Jan 2002
---- On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002
---- On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002
---- Reciprocating engine, diesel fired 20 * 1 Jan 2002
---- Reciprocating engine, gas spark ignition 20 * 1 Jan 2002
---- Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002
---- Steam turbine generator 30 * 1 Jan 2002
--- Combined Cycle:
---- Condensing and feed heating assets 30 * 1 Jan 2002
---- Control and monitoring system 15 * 1 Jan 2002
---- Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002
---- Gas turbine generators 30    
---- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
---- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
---- Heat recovery steam generator 30 * 1 Jan 2002
---- Miscellaneous assets 30 * 1 Jan 2002
---- On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002
---- On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002
---- Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002
---- Steam turbine generator 30 * 1 Jan 2002
--- Diesel or Gas Engine:
---- Control and monitoring system 15 * 1 Jan 2002
---- Diesel reciprocating engine 20 * 1 Jan 2002
---- Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002
---- Gas spark ignition reciprocating engine 20 * 1 Jan 2002
---- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
---- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
---- Miscellaneous assets 30 * 1 Jan 2002
---- On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002
---- On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002
---- Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002
--- Gas Turbine:
---- Control and monitoring system 15 * 1 Jan 2002
---- Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002
---- Gas turbine generators 30 * 1 Jan 2002
---- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
---- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
---- Miscellaneous assets 30 * 1 Jan 2002
---- On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002
---- On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002
---- Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002
--- Hydro-electric:
---- Control and monitoring system 15 * 1 Jan 2002
---- Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002
---- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
---- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
---- Hydro turbines and generators 40 * 1 Jan 2002
---- Miscellaneous assets 40 * 1 Jan 2002
---- On-site switchyard with conventional outdoor switchgear 40 * 1 Jan 2002
---- On-site switchyard with gas insulated switchgear 35 * 1 Jan 2002
---- Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002
--- Thermal:
---- Condensing and feed heating assets 30 * 1 Jan 2002
---- Control and monitoring system 15 * 1 Jan 2002
---- Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002
---- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
---- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
---- Miscellaneous assets 30 * 1 Jan 2002
---- On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002
---- On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002
---- Primary dust collection system (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002
---- Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002
---- Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002
---- Steam generator 30 * 1 Jan 2002
---- Steam turbine generator 30 * 1 Jan 2002
--- Wind:
---- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
---- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
---- Wind turbine 20 * 1 Jan 2002
-- Power Station Civil and Structural Works:
-- Chimney stack:
---- Concrete surround 30 * 1 Jan 2002
---- Steel flues 20 * 1 Jan 2002
--- Cooling tower, concrete or timber 30 * 1 Jan 2002
--- Cooling water system (excluding cooling towers and condensing assets) 30 * 1 Jan 2002
--- Power Station Buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002
-- Workshop machinery and tools 20 * 1 Jan 2002
Electricity Transmission:
-- Control, monitoring, communications and protection systems 12 ½ * 1 Jan 2002
-- Power transformers 40 * 1 Jan 2002
-- Transmission lines (incorporating conductors, insulators and towers) 47 ½ * 1 Jan 2002
-- Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002
Water supply, sewerage and drainage services (37010 to 37020)
Moulds (steel moulds for the production of castings for sewage treatment plant) 5   1 Jan 2001
Sewage Treatment Plant 20   1 Jan 2001
Water Mains 50   1 Jan 2001
EDUCATION (84100 to 84409)
Kindergarten Furniture and Play Equipment 5   1 Jan 2001
FINANCE AND INSURANCE (73100 to 75200)
Banks:
-- Demountable strongrooms 100   1 Jan 2001
-- Portable safes 40   1 Jan 2001
-- Strongroom doors 100   1 Jan 2001
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 Plant:
-- Camera (large field of view) 6 ⅔   1 Jan 2001
-- Cast setter 10   1 Jan 2001
-- Cat scanner 6 ⅔   1 Jan 2001
-- Coronary investigation unit 10   1 Jan 2001
-- Defibrillator equipment 10   1 Jan 2001
-- Diathermy plant (including screening):
--- Generally 13 ⅓   1 Jan 2001
--- Used for hire 10   1 Jan 2001
-- Electro-cardiographs:
--- Generally 20   1 Jan 2001
--- Portable (personal) 3   1 Jan 2001
--- Units (battery operated) used for hire 10   1 Jan 2001
-- Fibreoptic endoscopes and associated light source equipment 5   1 Jan 2001
-- High frequency current machines (surgical) 13 ⅓   1 Jan 2001
-- Hospital:
--- Beds (including electric) 13 ⅓   1 Jan 2001
--- Furniture 20   1 Jan 2001
-- Lampsetting casts 10   1 Jan 2001
-- Nuclear medicine equipment 6 ⅔   1 Jan 2001
-- Operating tables 13 ⅓   1 Jan 2001
-- Ophthalmic surgeons' plant 10   1 Jan 2001
-- Other plant (not being in the nature of instruments) 13 ⅓   1 Jan 2001
-- Pathologist's 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
-- Patient monitoring equipment 10   1 Jan 2001
-- Pendants (service point in operating theatres for other equipment) 13 ⅓   1 Jan 2001
-- Radiological equipment 10   1 Jan 2001
-- Radium plaques and needles 10   1 Jan 2001
-- Silver recovery unit 10   1 Jan 2001
-- Sonograph gamma ray sterilization plant 13 ⅓   1 Jan 2001
-- Sterlization plant:
--- Compressor 20   1 Jan 2001
--- Gamma radiation unit 10   1 Jan 2001
--- Cell block 100   1 Jan 2001
-- Tomographic whole body scanner 6 ⅔   1 Jan 2001
-- Ultra-sound unit 10   1 Jan 2001
-- Ventilators 10   1 Jan 2001
-- Vision analyser computer 5   1 Jan 2001
-- Xerography unit 10   1 Jan 2001
-- X-ray equipment:
--- Associated equipment 10   1 Jan 2001
--- Echo cardiographic 6 ⅔   1 Jan 2001
--- General (including screening and Rontgen Ray) 13 ⅓   1 Jan 2001
--- Image intensifier with TV chain and recording unit 6 ⅔   1 Jan 2001
--- Portable units 10   1 Jan 2001
--- Processor and daylight loading equipment 10   1 Jan 2001
--- Scanner 6 ⅔   1 Jan 2001
--- Spectrometer system 10   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
MANUFACTURING (21110 to 29490)
Food, beverage and tobacco manufacturing (21110 to 21900)
Aerated Water Plant 13 ⅓   1 Jan 2001
Bacon Manufacture:
-- Bacon Bins (demountable pig confinement units):
-- Galvanised iron components of structure 33 ⅓   1 Jan 2001
--- Plant installed in structure 20   1 Jan 2001
-- Curing Plant:
--- Fixtures (including overhead tracking) 20   1 Jan 2001
--- Other 13 ⅓   1 Jan 2001
-- Factory Building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery):
--- Brick, stone or concrete structure 100   1 Jan 2001
--- Wooden structure 20   1 Jan 2001
Baking Assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies:
-- Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray unit, pan cleaners, and topping applicators) 15 * 1 Jan 2002
-- Automatic pan storage unit 20 * 1 Jan 2002
-- Automatic product handling assets (including basket loader and basket stacker) 15 * 1 Jan 2002
-- Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter) 20 * 1 Jan 2002
-- Conveyors:
--- Generally 15 * 1 Jan 2002
--- Infloor 12 * 1 Jan 2002
-- Cooling and refrigeration assets:
--- Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002
--- Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002
--- Spiral cooler, spiral freezer 10 * 1 Jan 2002
-- Final prover (mechanical type) 15 * 1 Jan 2002
-- Final prover (rack type) 8 * 1 Jan 2002
-- Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers) 12 ½ * 1 Jan 2002
-- Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002
-- Ovens:
--- Rack ovens 8 * 1 Jan 2002
--- Tray type ovens (including swing tray) 20 * 1 Jan 2002
--- Tunnel ovens:
---- Generally 20 * 1 Jan 2002
---- Lidding systems 10 * 1 Jan 2002
-- Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers) 10 * 1 Jan 2002
-- Proof and bake systems:
--- Spiral oven 15 * 1 Jan 2002
--- Spiral prover 10 * 1 Jan 2002
-- Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002
-- Slicers (including bread band slicer, cake slicer and reciprocating blade slicer) 10 * 1 Jan 2002
-- Storage, feeding and ingredient handling assets:
--- Flour silos 25 * 1 Jan 2002
--- Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002
--- Weighers 10 * 1 Jan 2002
Brewery Plant:
-- General plant 20   1 Jan 2001
-- Pipes and piping:
--- Condenser 20   1 Jan 2001
--- Expansion 40   1 Jan 2001
--- Other 40   1 Jan 2001
Butchers' Plant 20   1 Jan 2001
Cigarette Paper Cutting and Folding Plant 10   1 Jan 2001
Confectioners' Machinery 20   1 Jan 2001
Dairy Product Manufacturing:
-- Buildings
--- Factory Building (66 ⅔ percent of the total cost of the building is regarded as an integral part of plant and machinery):
---- Brick or concrete structure 100   1 Jan 2001
---- Wooden structure 20   1 Jan 2001
-- Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15 * 1 Jan 2001
-- Cheese blockformers 15 * 1 Jan 2001
-- Churns (includes continuours buttermaker, butter reworker and ice cream freezer) 15 * 1 Jan 2001
-- Continuous cheddaring machine 15 * 1 Jan 2001
-- Conveyors 10   1 Jan 2001
-- Driers (includes drum, fluidised bed and spray) 20 * 1 Jan 2001
-- Evaporators (includes circulation/vacuum chamber and falling film) 20 * 1 Jan 2001
-- Heat exchangers 15 * 1 Jan 2001
-- Homogenisers 15 * 1 Jan 2001
-- Membrane filtration plant:
--- Filter membranes 1 ½ * 1 Jan 2001
--- Membrane holding tanks 15 * 1 Jan 2001
-- Pumps (brine and cream) 10   1 Jan 2001
-- Tanks (includes storage, mixing, process and balance tanks) 20 * 1 Jan 2001
-- Water cooling and aerating plant 8   1 Jan 2001
Distillery Plant (brandy etc) 13 ⅓   1 Jan 2001
Flour-milling Plant:
-- Bins (wooden) 33 ⅓   1 Jan 2001
-- General plant 13 ⅓   1 Jan 2001
-- Silos (steel and concrete) 100   1 Jan 2001
Fruit and Vegetable Canning Plant 20   1 Jan 2001
Jam-making Plant 20   1 Jan 2001
Linseed Oil Manufacturing Plant 13 ⅓   1 Jan 2001
Maltsters' Plant:
-- Bins (wooden) 33 ⅓   1 Jan 2001
-- General plant 13 ⅓   1 Jan 2001
-- Silos (steel and concrete) 100   1 Jan 2001
Meat Works Plant:
-- Building (66  ⅔ per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery):
--- Brick, stone and concrete structures 100   1 Jan 2001
--- Wooden structures 20   1 Jan 2001
-- Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors) 20   1 Jan 2001
-- General plant 13 ⅓   1 Jan 2001
Pasta Manufacturing and Related Freezing Equipment 10   1 Jan 2001
Poultry Processing Plant:
-- Conveyor systems and troughing 20   1 Jan 2001
-- Refrigeration plant and boiler 10   1 Jan 2001
-- General plant 13 ⅓   1 Jan 2001
Rendering Plant:
-- Bagging/weigh batching machine 10 * 1 Jan 2001
-- Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin) 15 * 1 Jan 2001
-- Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper) 10 * 1 Jan 2001
-- Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater) 15 * 1 Jan 2001
-- Decanter/centrifuge 12 * 1 Jan 2001
-- Environmental control equipment (includes condenser and associated equipment, bio-filter, air- scrubber, after-burner and dissolved air flotation system) 10 * 1 Jan 2001
-- Feathrolyser/feather hydrolyser 10 * 1 Jan 2001
-- Magnet 15 * 1 Jan 2001
-- Mill 10 * 1 Jan 2001
-- Mincer/grinder 5 * 1 Jan 2001
-- Pans and screens (includes percolator pans/screen and shaker screen ) 15 * 1 Jan 2001
-- Pre-breaker/pre-hogger 10 * 1 Jan 2001
-- Screw and bucket elevators 10 * 1 Jan 2001
-- Screw press/expeller press 13 * 1 Jan 2001
-- Separator/polisher 15 * 1 Jan 2001
-- Tallow storage tank 15 * 1 Jan 2001
-- Waste heat evaporator 15 * 1 Jan 2001
Rice Milling Plant 13 ⅓   1 Jan 2001
Sugar Mills 13 ⅓   1 Jan 2001
Tobacco Kilns 20   1 Jan 2001
Wine-making Machinery 20   1 Jan 2001
Log Sawmilling and Timber Dressing and other wood product manufacturing (23110 to 23290)
Clothes Peg Manufacturing Plant (wood) 13 ⅓   1 Jan 2001
Case-making Plant 13 ⅓   1 Jan 2001
Cork Manufacturers' Plant 10   1 Jan 2001
Frame (Picture) Manufacturing Plant 13 ⅓   1 Jan 2001
Joinery Plant 13 ⅓   1 Jan 2001
Moulding Machinery (wood) 13 ⅓   1 Jan 2001
Saw Milling Equipment:
-- Dry or planner mill plant:
--- Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001
--- Stacker 15 * 1 Jan 2001
--- Tray sorter 15 * 1 Jan 2001
-- Green mill plant:
--- Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001
--- Heating plant (includes storage bins/silos) 15 * 1 Jan 2001
--- Kiln drying plant:
---- Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001
---- Timber drying kilns and reconditioners 15 * 1 Jan 2001
--- Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001
--- Sorter and trimming line plant:
---- Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001
---- Stackers 15 * 1 Jan 2001
---- Vertical bin sorters 15 * 1 Jan 2001
--- Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) 10 * 1 Jan 2001
--- Log, Lumber and Waste Transfer Equipment 15 * 1 Jan 2001
--- Log Yard Equipment:
---- Fixed and mobile cranes 12 * 1 Jan 2001
---- Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001
---- Watering systems 15 * 1 Jan 2001
--- Miscellaneous plant:
---- Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001
---- Moisture meters 3 * 1 Jan 2001
---- Saw and knife sharpening equipment 10 * 1 Jan 2001
---- Walkways 15 * 1 Jan 2001
--- Waste processing equipment:
---- Bins - waste, chip and fuel 15 * 1 Jan 2001
---- Chippers, shakers/screens and hoggers 10 * 1 Jan 2001
Wood Working Plant 13 ⅓   1 Jan 2001
Machinery and Equipment Manufacturing (28110 to 28690)
Motor Cycle Building Plant 10   1 Jan 2001
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
Saw-making Plant 20   1 Jan 2001
Watchmakers' Plant 10   1 Jan 2001
Metal and Metal Product Manufacturing (27110 to 27690)
Designs used in connection with stamping decorative steel and iron work 40   1 Jan 2001
Die Casters' Plant:      
-- Aluminium 3   1 Jan 2001
-- Die casting furnaces 10   1 Jan 2001
-- Die casting machines and ancillary hydraulic plant 13 ⅓   1 Jan 2001
-- Forging stainless steel elbows 5   1 Jan 2001
-- General plant 20   1 Jan 2001
-- Overall rate (alternative to the above) 13 ⅓   1 Jan 2001
-- Tooling in metal trade 4 ½   1 Jan 2001
Foundry Plant:      
-- Converters 10   1 Jan 2001
-- Furnaces 10   1 Jan 2001
-- Laboratory 20   1 Jan 2001
-- Ladles 10   1 Jan 2001
-- Loose tools 5   1 Jan 2001
-- Machine tools 20   1 Jan 2001
-- Machinery and plant 20   1 Jan 2001
-- Moulding boxes 10   1 Jan 2001
-- Patterns 40   1 Jan 2001
-- Plant and tools (excluding furnaces, converter and ladles) 13 ⅓   1 Jan 2001
-- Rolling mill engines 13 ⅓   1 Jan 2001
Iron and Steel Industry:      
-- Granulators 13 ⅓   1 Jan 2001
-- Slag pots 3   1 Jan 2001
Metal Crushing Plant (core fragmentised) 13 ⅓   1 Jan 2001
-- Metal Forming Plant:      
-- Dies and tooling 4 ½   1 Jan 2001
-- Roll forming dies 10   1 Jan 2001
-- Strip roll forming machines 20   1 Jan 2001
Nail Manufacturing Plant 20   1 Jan 2001
Smelting Plant 8   1 Jan 2001
Spring Manufacturers' Plant:      
-- Cooling furnaces 10   1 Jan 2001
-- Power presses, rotary cambering, scale testing and scragging machines 20   1 Jan 2001
Stamping Blocks (used for designs of decorative steel and iron work) 20   1 Jan 2001
Tank Manufacturing Plant 20   1 Jan 2001
Tinsmiths' Plant 20   1 Jan 2001
Non-metallic mineral product manufacturing (26100 to 26400)
Brickmaking Plant:      
-- Automatic handling equipment 10   1 Jan 2001
-- Brick kilns and pre kilns 13 ⅓   1 Jan 2001
-- Cement brick plant 13 ⅓   1 Jan 2001
-- Dryers 13 ⅓   1 Jan 2001
-- General plant 10   1 Jan 2001
Cement-making Plant:      
-- General plant (e.g. rotary mixing machines) 13 ⅓   1 Jan 2001
-- Raw slurry storage bins 66 ⅔   1 Jan 2001
-- Slurry blending silos 50   1 Jan 2001
-- Slurry mixing silos 50   1 Jan 2001
Concrete Pipe Manufacturing Plant 13 ⅓   1 Jan 2001
Glass Bottle Manufacturing Plant 13 ⅓   1 Jan 2001
Monumental Masons' Plant 13 ⅓   1 Jan 2001
Plaster Manufacturing Plant 8   1 Jan 2001
Pottery Plant 20   1 Jan 2001
Slate Works Plant 20   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
Other Manufacturing (29110 to 29490)
Broom and Brush Manufacturing Plant 13 ⅓   1 Jan 2001
Furniture-making Plant 13 ⅓   1 Jan 2001
Jewellers' Plant 10   1 Jan 2001
Umbrella Manufacturers' Plant:      
-- Cutting boards 10   1 Jan 2001
-- Lathes 13 ⅓   1 Jan 2001
-- Motors 20   1 Jan 2001
Paper and Paper Products manufacturing (23110 to 23390)
Pulp and Paper Mill Assets:      
-- Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002
-- Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002
-- Chemical preparation assets (includung tanks and pipes used for chemical preparation) 10 * 1 Jan 2002
-- Electrical and instrumentation assets:      
--- Control systems 10 * 1 Jan 2002
--- Control valves 15 * 1 Jan 2002
--- Local indicators (pressure, level and temperature) 15 * 1 Jan 2002
--- Power plant assets (including switchgear, transformers, and turbo generators) - see Table A Electricity supply (36100)   * 1 Jan 2002
-- Sensors:      
--- Specialised 8 * 1 Jan 2002
--- Standard 15 * 1 Jan 2002
Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) 15 * 1 Jan 2002
Paper machine assets:      
-- Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002
-- Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002
-- Size press 15 * 1 Jan 2002
-- Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002
Pulp process assets:      
-- Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002
-- Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002
Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002
Tanks 20 * 1 Jan 2002
Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002
Petroleum, coal, chemical and associated product manufacturing (25100 to 25660)
Boot and Shoe Polish Manufacturing Plant 13 ⅓   1 Jan 2001
Chemical Manufacturing Plant:      
-- General plant 13 ⅓   1 Jan 2001
-- Organic Peroxides Explosion (cell block) 20   1 Jan 2001
Clothes Peg Manufacturing Plant (plastic) 13 ⅓   1 Jan 2001
Distillery (oil and tar) Plant 13 ⅓   1 Jan 2001
Explosive Manufacturing and Chemical Plant 13 ⅓   1 Jan 2001
Eucalyptus Oil Plant:      
-- Stills (coolers) 40   1 Jan 2001
-- Tanks 40   1 Jan 2001
Fertiliser Manufacturing Plant 20   1 Jan 2001
Gelatine and Glue Manufacturing Plant 13 ⅓   1 Jan 2001
Ink Factory Plant 20   1 Jan 2001
Oxygen Manufacturing Plant 13 ⅓   1 Jan 2001
Plastic Industry:      
-- Blow moulders 13 ⅓   1 Jan 2001
-- Dies 4   1 Jan 2001
-- General plant 20   1 Jan 2001
-- Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓   1 Jan 2001
-- Moulds:      
--- Glass blowing 2   1 Jan 2001
--- High usage 5   1 Jan 2001
--- Low usage 10   1 Jan 2001
--- Once only 1   1 Jan 2001
Rubber Manufacturers' Plant:      
-- Moulds 5   1 Jan 2001
-- Process plant 13 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
Printing, publishing and recorded media (24110 to 24309)
Bookbinding Plant and Machinery 20   1 Jan 2001
Newspaper Wrapping Machines 10   1 Jan 2001
Printers' Plant and Machinery:      
-- Dryers automatic and semi-automatic 6 ⅔   1 Jan 2001
-- Dryers manual 20   1 Jan 2001
-- Electronic engraving machines 10   1 Jan 2001
-- Graphic arts plant:      
--- Colour scanners 10   1 Jan 2001
--- Guillotines 10   1 Jan 2001
--- Offset printers 10   1 Jan 2001
--- Platemaking apparatus 10   1 Jan 2001
-- Machinery 13 ⅓   1 Jan 2001
-- Photo-typesetting plant (computerised) 5   1 Jan 2001
-- Printing machines incorporating electronic memory units 10   1 Jan 2001
-- Screen printing plant (automatic and semi-automatic, including dryers) 6 ⅔   1 Jan 2001
-- Type 6 ⅔   1 Jan 2001
Stationers' Manufacturing Plant 13 ⅓   1 Jan 2001
Textile, clothing, footwear and leather manufacturing (22110 to 22620)
Boot and Shoe-making Machinery:      
-- Machinery and general plant 13 ⅓   1 Jan 2001
-- Moulds for plastic heels 3   1 Jan 2001
-- Vulcanising Moulds 5   1 Jan 2001
Clothing and Millinery Manufacturing Plant:      
-- Hat Manufacturing Plant and Machinery 13 ⅓   1 Jan 2001
-- Sewing Machines 10   1 Jan 2001
-- General plant 20   1 Jan 2001
Cotton Manufacturers' Machinery:      
-- Conveyors 10   1 Jan 2001
-- Engines, gas 20   1 Jan 2001
-- Gas producer plant 13 ⅓   1 Jan 2001
-- Gins 10   1 Jan 2001
Flock Manufacturing Plant:      
-- General plant 20   1 Jan 2001
-- Carding machines 13 ⅓   1 Jan 2001
Knitting Machines 13 ⅓   1 Jan 2001
Rope and Twine Manufacturers' Plant 20   1 Jan 2001
Tanners' Plant:      
-- General plant 20   1 Jan 2001
-- Modern plant used in 'wet' process 13 ⅓   1 Jan 2001
Weaving Machinery (silk and cotton) 13 ⅓   1 Jan 2001
Wool Dumping Machinery 13 ⅓   1 Jan 2001
Wool Scouring Machinery 16 ⅔   1 Jan 2001
Woollen Manufacturers' Machinery 16 ⅔   1 Jan 2001
MINING (11010 to 15200)
Coal Mining and Metal Ore Mining (11010 to 110202) and (13110 to 13190)
Coal hulks 16 ⅔   1 Jan 2001
Continuous mining machines 8   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
Dragline bucket 10   1 Jan 2001
Dragline used in coal mining 20   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
Jetties and plant thereon (in exposed places)      
-- Jetties 20   1 Jan 2001
-- Plant 13 ⅓   1 Jan 2001
Mechanical coal mining plant (comprising cutters, loaders and shuttle-cars) 8   1 Jan 2001
Mine cars 10   1 Jan 2001
Mudlakes 10   1 Jan 2001
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
Shovels:      
-- Power (high speed - used in open-cut mines) 8   1 Jan 2001
Skips in coal mines 13 ⅓   1 Jan 2001
Stone Crushing Plant 10   1 Jan 2001
Tailings dams 20   1 Jan 2001
Workshop plant 20   1 Jan 2001
Oil and Gas Extraction (12000)
Natural Gas Pipeline 20   1 Jan 2001
Oil Companies' Plant and Machinery:      
-- Aircraft refuelling equipment 10   1 Jan 2001
-- Bunds (other than formed with earth) 100   1 Jan 2001
-- Distilling (oil and tar) plant 13 ⅓   1 Jan 2001
-- Drums 4   1 Jan 2001
-- Effluent separators (concrete) 40   1 Jan 2001
-- General plant 20   1 Jan 2001
-- Kerbside pumps 10   1 Jan 2001
-- Kerbside tanks 10   1 Jan 2001
-- Laboratory equipment 20   1 Jan 2001
-- Lighters and other craft:      
--- Iron and steel 20   1 Jan 2001
--- Wooden 20   1 Jan 2001
-- Pipelines 13 ⅓   1 Jan 2001
-- Port loading facility foundation 50   1 Jan 2001
-- Production plant:      
--- Onshore 13 ⅓   1 Jan 2001
--- Offshore:      
---- Accommodation modules on fixed platforms 20   1 Jan 2001
---- Helidecks on fixed platforms 20   1 Jan 2001
---- Platform jackets 20   1 Jan 2001
---- Other production facilities and plant not specifically listed 10   1 Jan 2001
-- Pumps, motor and control gear and fittings (apart from major units) 13 ⅓   1 Jan 2001
-- Refining plant (distillation and cracking units, reformers, hydrofiners, alkylation purification and other comparable specialised refining units) 10   1 Jan 2001
-- Shaft drilling equipment 5   1 Jan 2001
-- Tanks (including crude, intermediate and finished product tanks) (Effective life to be 17 years for residual oil tanks when the residual oil comes from a source producing oil of high sulphur content.) 20   1 Jan 2001
-- Tanks (underground) 13 ⅓   1 Jan 2001
-- Tank wagons 6 ⅔   1 Jan 2001
-- Trade utensils (including sales and garage equipment) 13 ⅓   1 Jan 2001
-- Trailers and carts 10   1 Jan 2001
-- Wharves and jetties (concrete or timber) 40   1 Jan 2001
Oil Exploration Plant and Equipment:      
-- Oil rigs (off-shore drilling) and ancillary equipment 10   1 Jan 2001
-- Oil search equipment (used for geophysical surveys in remote areas):      
--- Drilling plant and down-hole equipment 5   1 Jan 2001
--- General plant and equipment 10   1 Jan 2001
--- Mobile units and vehicles (other than passenger cars) 5   1 Jan 2001
--- Other survey equipment 10   1 Jan 2001
--- Portable sleeping and messing huts 5   1 Jan 2001
--- Seismic survey equipment 5   1 Jan 2001
-- Vessel (supply) 13 ⅓   1 Jan 2001
PERSONAL AND OTHER SERVICES (95110 to 97000)
Personal and other goods hiring (95110 to 95190)
Generally:      
-- If the asset is hired to and used predominately by a particular industry see the entry under Table A for that industry. Otherwise see Table B.   * 1 Jul 2001
Other Personal Services (95210 to 95291)
Cleaners' Plant:      
-- Electronic floor polishers 10   1 Jan 2001
Dry Cleaning Plant 10   1 Jan 2001
Funeral Directors' Plant 20   1 Jan 2001
Hairdressers' Plant (including, partitions, cubicles, neon lighting tubes and wash basins) 20   1 Jan 2001
Laundry plant:      
-- General plant 10   1 Jan 2001
-- Washing machines 6 ⅔   1 Jan 2001
Photographers' Plant :      
-- Automatic film processing machine 6 ⅔   1 Jan 2001
-- Cameras:      
--- Used for street photography 4   1 Jan 2001
-- Other (including lenses, electronic flash units, enlargers, etc.) 10   1 Jan 2001
-- Dark rooms (demountable - not integral part of building) 20   1 Jan 2001
Photo Engraving Plant:      
-- Automatic (dark room) cameras 10   1 Jan 2001
-- Power operated proofing presses 13 ⅓   1 Jan 2001
-- General plant 20   1 Jan 2001
-- Powderless etching machines 10   1 Jan 2001
Photo Lab (one - hour service) 10   1 Jan 2001
Video recorder or equipment hiring 6 ⅔   1 Jan 2001
Video tapes and games hiring  ½ * 1 Jan 2001
PROPERTY AND BUSINESS SERVICES (77110 to 78690)
Machinery and Equipment Hiring and Leasing (77410-77430)
If the asset is hired or leased to and used predominantly by a particular industry see the entry under Table A for that industry. Otherwise see Table B.   * 1 Jul 2001
Technical Services (78210-78290)
Surveyors' Instruments:      
-- Geodimeter (electronic) 10   1 Jan 2001
-- Laser Beam Survey Equipment 10   1 Jan 2001
-- Levels 20   1 Jan 2001
-- Stereoplotters (for making surveys from aerial photography etc) 10   1 Jan 2001
-- Theodolites 20   1 Jan 2001
RETAIL TRADE (51100 to 53295)
Shops:      
-- Aluminium roller grilles 13 ⅓   1 Jan 2001
-- Fittings 20   1 Jan 2001
Food Retailing (51211 to 51290)
Butchers' Plant 20   1 Jan 2001
Retail Bread, Biscuit, Cake and Pastry Baking Assets:      
-- Bread Slicers 7 * 1 Jan 2002
-- Bun Divider/Rounder 8 * 1 Jan 2002
-- Fixed Bowl Spiral Mixers 7 * 1 Jan 2002
-- Hydraulic Dough Divider 7 * 1 Jan 2002
-- Moulders 8 * 1 Jan 2002
-- Ovens (Convection) 8 * 1 Jan 2002
-- Ovens (Multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002
-- Planetary Mixers 7 * 1 Jan 2002
-- Provers/Prover Retarders 6 * 1 Jan 2002
-- Semi-automated Baguette, Bread and Bread Roll Making Assets 12 * 1 Jan 2002
-- Semi-automated Doughnut Making Assets 8 * 1 Jan 2002
Motor vehicle retailing and services (53110 to 53295)
Motor Garage Equipment:      
-- Automatic car-washing machines 6 ⅔   1 Jan 2001
-- Automotive parts cleaner:      
--- Pump 4   1 Jan 2001
--- Drum 10   1 Jan 2001
-- Motor vehicle repairing plant and machinery 10   1 Jan 2001
-- Self-service pump installations (comprising pump and coin unit) 10   1 Jan 2001
Personal and household good retailing (52511 to 52597)
Mannequin Display Figures 10   1 Jan 2001
TRANSPORT AND STORAGE (61100 to 67090)
Air and Space Transport (64010)
Aircraft Industry:      
-- Aircraft      
--- General use 8   1 Jan 2001
-- Aircraft testing equipment 13 ⅓   1 Jan 2001
-- Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001
-- Flight simulators 8   1 Jan 2001
-- General plant and machinery 20   1 Jan 2001
-- Hangar fixtures and fittings 20   1 Jan 2001
-- Link trainers 8   1 Jan 2001
-- Plant subject to excessive corrosion 10   1 Jan 2001
-- Precision machines and plant 10   1 Jan 2001
Rail Transport (62000)
Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001
Infrastructure Assets:      
-- Electrification Assets:      
--- Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002
--- Power transformers 30 * 1 Jan 2002
--- Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002
-- Passenger information and ticketing system 15 * 1 Jan 2002
-- Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002
-- Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels):      
--- Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle):      
---- Heavy haul (trackwork carrying >20 GMT per annum ) 30 * 1 Jan 2002
---- Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002
---- Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002
--- Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002
--- Passenger 40 * 1 Jan 2002
-- Turnouts and Crossings 20 * 1 Jan 2002
Rolling-stock:      
-- Locomotives:      
--- Generally (including diesel-electric and electric) 25 * 1 Jan 2002
--- Heavy Haul (bulk minerals/coal) 20 * 1 Jan 2002
--- Underground (diesel-battery) 15 * 1 Jan 2002
-- Passenger:   *  
--- Electric/diesel power cars and trailers 30 * 1 Jan 2002
--- Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002
--- Power Vans 15 * 1 Jan 2002
-- Rail Mounted Track Infrastructure Assets:      
--- Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002
--- Mainline and switch tampers 15 * 1 Jan 2002
-- Wagons - Bulk Freight:      
--- Mineral Ores and Coal:      
---- Carbon Steel 20 * 1 Jan 2002
---- Ferritic Steel 30 * 1 Jan 2002
--- Other:      
---- Coke Quencher 15 * 1 Jan 2002
---- Grain Hoppers 20 * 1 Jan 2002
---- Limestone 20 * 1 Jan 2002
---- Pneumatic discharge - cement 20 * 1 Jan 2002
---- Used on tram lines 40   1 Jan 2001
--- Tank Cars 20 * 1 Jan 2002
-- Wagons - Non Bulk Freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002
Road Transport (61210 to 61232)
Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001
Taxis 4   1 Jan 2001
Water Transport (63010 to 63030)
Boats, Ships, Lighters, etc:      
-- Boats (motor, rowing and sailing) 13 ⅓   1 Jan 2001
-- Bulk carriers 16   1 Jan 2001
-- Container ships 16   1 Jan 2001
-- Ferry steamers 20   1 Jan 2001
-- Flexible barges (collapsible bag type) 6 ⅔   1 Jan 2001
-- Hovercraft 5   1 Jan 2001
-- Launches 20   1 Jan 2001
-- Lighters 20   1 Jan 2001
-- Lighters (coal - wooden, iron or steel) 16 ⅔   1 Jan 2001
-- Mini-submarine 13 ⅓   1 Jan 2001
-- Offshore Supply Vessels 13 ⅓   1 Jan 2001
-- Punts and rafts 20   1 Jan 2001
-- Roll-on/roll-off ships 16   1 Jan 2001
-- Ships and steamers 20   1 Jan 2001
-- Slips and standing ways 20   1 Jan 2001
-- Surf boats, salvage 16 ⅔   1 Jan 2001
-- Tankers (engaged primarily and principally in the tanker trade) 16   1 Jan 2001
-- Trawler 13 ⅓   1 Jan 2001
-- Tugs 20   1 Jan 2001
Materials Handling Plant and Equipment:      
-- Container port loading facilities:      
--- Portainer cranes 20   1 Jan 2001
--- Straddle carriers 5   1 Jan 2001
-- Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001
-- Conveyors (production or freight handling):      
--- Belts (rubber or vinyl) 6 ⅔   1 Jan 2001
--- Overhead production lines 10   1 Jan 2001
--- Rollers (static or movable) 10   1 Jan 2001
-- Pallets 5   1 Jan 2001
-- Racks, stillages, trollies and baskets 10   1 Jan 2001
-- Refrigeration equipment:      
--- Clip-on, integrally mounted or static 10   1 Jan 2001
Salvage Machinery:      
-- Boilers, vertical 40   1 Jan 2001
-- Engine hoisting 40   1 Jan 2001
-- Pumps:      
--- Centrifugal, direct acting, and connections 40   1 Jan 2001
--- Duplex boiler feed 40   1 Jan 2001
Stevedoring Plant (coal trimming machines) 6 ⅔   1 Jan 2001

1 January 2002 Schedule - Table B (Asset categories)

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
A
Advertising Samples and Designs (for decorative steel and iron work) 40   1 Jan 2001
Advertising Signs:      
-- Billboards (hoarding) 20   1 Jan 2001
-- Roller board (moving surface) 6⅔   1 Jan 2001
-- Solar powered (real estate signs) 13⅓   1 Jan 2001
Air-conditioning Plant:      
-- Central type (including ducting and vents) 13⅓   1 Jan 2001
--- Structural alterations and additions associated with the installation of this plant which forms an integral part of it 100   1 Jan 2001
-- Room units 10   1 Jan 2001
-- Solar energy powered 13 ⅓   1 Jan 2001
Aircraft:      
-- Aeroplanes and helicopters:      
--- General use 8   1 Jan 2001
--- Used predominantly for agricultural spraying or dusting 4   1 Jan 2001
-- Gliders/sailplanes 10   1 Jan 2001
-- Hot air balloons:      
--- Envelope and cane basket 3   1 Jan 2001
--- Associated equipment (inflator fan, burner unit, fuel cylinders) 10   1 Jan 2001
Alarms 20   1 Jan 2001
Amenities Provided For Employees (sanitary ware, etc., forming part of toilet accommodation or washing facilities) 20   1 Jan 2001
Art Works 100   1 Jan 2001
Automatic Teller Machine 8 * 1 Jul 2001
B
Battery Chargers 20   1 Jan 2001
Batteries (Storage) 13 ⅓   1 Jan 2001
Beverage Dispensing Units:      
-- Refrigerated fruit juice dispensers 10   1 Jan 2001
-- Tea and coffee dispensers 6 ⅔   1 Jan 2001
Bicycles 10   1 Jan 2001
Binoculars 10   1 Jan 2001
Boilers 20   1 Jan 2001
Boom Gates 10   1 Jan 2001
Bores 13 ⅓   1 Jan 2001
Boring Drill (rotary mole, underground) 3 ⅓   1 Jan 2001
Boring Plant 10   1 Jan 2001
Bottle Washing Machine 10   1 Jan 2001
Bowser Machines (including self service) 10   1 Jan 2001
Bowser Tanks (underground) 13 ⅓   1 Jan 2001
Buildings:      
-- To the extent that they form an integral part of plant and machinery:      
--- Brick, stone or concrete structures 100   1 Jan 2001
--- Gantries 33 ⅓   1 Jan 2001
--- Other structures 33 ⅓   1 Jan 2001
-- Freezing Works:     1 Jan 2001
--- Brick, stone or concrete structure 100   1 Jan 2001
--- Wholly wooden structure 20   1 Jan 2001
-- Primary Production, Forestry and Pearling Industries:      
--- Non-residential:      
---- With brick, stone or concrete walls 50   1 Jan 2001
---- With wood and/or iron walls 33   1 Jan 2001
Bulk Liquid Bags 3   1 Jan 2001
Bulldozers 6 ⅔   1 Jan 2001
Bundy Machines 13 ⅓   1 Jan 2001
C
Cables and Wires      
-- Overhead:      
--- Bare 50   1 Jan 2001
--- Insulated 20   1 Jan 2001
-- Underground 50   1 Jan 2001
Cameras:      
-- Generally (including lenses, electronic flash units, enlargers, etc.) 10   1 Jan 2001
-- Used for street photography 4   1 Jan 2001
Caravans:      
-- Generally 6 ⅔   1 Jan 2001
-- Used only within the confines of a caravan park 10   1 Jan 2001
Car Parking (hydraulic elevated platforms and hoists including control equipment) 10   1 Jan 2001
Carpets:      
-- In business places, picture theatres, hotels, etc 5   1 Jan 2001
-- In houses let furnished 10   1 Jan 2001
-- In professional chambers 10   1 Jan 2001
-- In ten-pin bowling centres 4   1 Jan 2001
Cash Registers 6 ⅔   1 Jan 2001
Casks:      
-- Stainless steel 10   1 Jan 2001
-- Other 13 ⅓   1 Jan 2001
Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as 'plant') 50   1 Jan 2001
Coffee Making Machines (espresso) 13 ⅓   1 Jan 2001
Compressors      
-- Air and oxygen 20   1 Jan 2001
-- Ammonia:      
--- Horizontal 20   1 Jan 2001
--- Vertical 13 ⅓   1 Jan 2001
Computers:      
-- Generally 4 * 1 Jan 2001
-- Free access floors in computer rooms 50   1 Jan 2001
-- Laptops 3 * 1 Jan 2001
Concrete Mixers 10   1 Jan 2001
Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism) 6 ⅔   1 Jan 2001
Containers (metal, for liquefied petroleum gas) 13 ⅓   1 Jan 2001
Cranes:      
-- Electrical or otherwise 20   1 Jan 2001
-- Gantries 33 ⅓   1 Jan 2001
Crates 4   1 Jan 2001
Crushing Plant (stone) 10   1 Jan 2001
Curing Barns (galvanised steel and marine ply) 13 ⅓   1 Jan 2001
Curtains and Drapes 6 ⅔   1 Jan 2001
D
Dams (not being earth tanks) 40   1 Jan 2001
Delivery tube system (air pressure) 10   1 Jan 2001
Docks (floating) 20   1 Jan 2001
Dredges 20   1 Jan 2001
E
Engineering Works Machinery Installed 20   1 Jan 2001
Engines 20   1 Jan 2001
Escalators (machinery and their moving parts) 16 ⅔   1 Jan 2001
F
Fences:      
-- Electric 20   1 Jan 2001
-- Wire mesh (demountable used for partitioning purposes) 20   1 Jan 2001
Fire Control and Alarm Systems:      
-- Alarm, hoses and nozzles 20   1 Jan 2001
-- Automatic fire sprinklers 20   1 Jan 2001
-- Fire extinguishers 13 ⅓   1 Jan 2001
-- Water services 50   1 Jan 2001
Floor Coverings (linoleum and vinyl) 10   1 Jan 2001
Fogging Machines (insecticide) 8   1 Jan 2001
Foundation of plant and machinery which forms an integral part of the plant and machinery 50   1 Jan 2001
Furniture and Fittings 13 ⅓   1 Jan 2001
G
Galvanising Plant 10   1 Jan 2002
Garbage Bins 6 ⅔   1 Jan 2001
Gas Cylinders LPG 13 ⅓   1 Jan 2001
Generators 20   1 Jan 2001
Grinding Machine (surface) 10   1 Jan 2001
H
Hand Dryers (electrically operated) 10   1 Jan 2001
Heating Units (electronic) 10   1 Jan 2001
Hot Water Installations (on whole installation including boilers and, where installed, pumps) 20   1 Jan 2001
I
Ice-making Machinery:      
-- Condensers 13 ⅓   1 Jan 2001
-- Expansion pipes 40   1 Jan 2001
-- General machinery 13 ⅓   1 Jan 2001
-- Ice moulds 5   1 Jan 2001
Imprinters (charge card) 6 ⅔   1 Jan 2001
Incinerettes (gas or electrically fired) 20   1 Jan 2001
Industrial Sweeper 6 ⅔   1 Jan 2001
Industrial Trailers (relocatable) 10   1 Jan 2001
Intercom System (pipe-in music system) 8 ⅓   1 Jan 2001
J
Jet Ski 4   1 Jan 2001
Jetties (boat shed) 40   1 Jan 2001
Judges' Robes:      
-- Court dress for ceremonial occasions 5   1 Jan 2001
-- Other robes 13 ⅓   1 Jan 2001
K
Kilns:      
-- Brick 20   1 Jan 2001
-- Charcoal burning 20   1 Jan 2001
-- Rapid fire shuttle type (used in the manufacture of ceramic tiles) 13 ⅓   1 Jan 2001
L
Laboratory Equipment 13 ⅓   1 Jan 2001
Laser Beam Construction Tools 10   1 Jan 2001
Laser Cutting Machine:      
-- Workhandler 10   1 Jan 2001
-- Industrial laser 5   1 Jan 2001
-- CNC control 5   1 Jan 2001
-- Water chiller 5   1 Jan 2001
Laser Typesetting 5   1 Jan 2001
Lathes:      
-- Computer controlled 10   1 Jan 2001
-- Engineering works (machinery installed) 20   1 Jan 2001
-- Wood working plant 13 ⅓   1 Jan 2001
Lawn Mower:      
-- Motor 6 ⅔   1 Jan 2001
-- Self propelled 5   1 Jan 2001
Lens (optical) 10   1 Jan 2001
Letter Boxes (aluminium, nylon, brass) 40   1 Jan 2001
Library (professional) 10   1 Jan 2001
Lift:      
-- Boom 3   1 Jan 2001
-- Scissor 3   1 Jan 2001
Lifts and Elevators:      
-- Electric 16 ⅔   1 Jan 2001
-- Hydraulic 20   1 Jan 2001
Lighting Control System (microprocessor based) 5   1 Jan 2001
Lighting Plant (electric) 20   1 Jan 2001
Lighting System (fluorescent) 20   1 Jan 2001
Lightning arresters 50   1 Jan 2001
Livestock (working beasts, beasts of burden in business other than Primary Production and Camels) 10   1 Jan 2001
M
Marinas (floating) 20   1 Jan 2001
Mini Lab 10   1 Jan 2001
Mini Spot Console 10   1 Jan 2001
Modular Switching System 10   1 Jan 2001
Motor Vehicles, etc:      
-- Buses, lorries and trucks;      
--- Generally 6  ⅔   1 Jan 2001
--- Heavy haulage of goods or passengers (long distance and inter-city) 5   1 Jan 2001
--- Heavy haulage (mining, building and construction and road making industries) 5   1 Jan 2001
-- Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers):      
--- Generally 6 ⅔   1 Jan 2001
--- Hire and travellers' cars 5   1 Jan 2001
--- Taxis 4   1 Jan 2001
-- Fork-lifters, automatic loaders, transporters and front-end loaders 6 ⅔   1 Jan 2001
-- Motor cycles and scooters 6 ⅔   1 Jan 2001
Musical Instruments, etc:      
-- Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001
-- Brass 10 * 1 Jan 2001
-- Keyboard (Acoustic) 10 * 1 Jan 2001
-- Keyboard (Electric) 5 * 1 Jan 2001
-- Percussion 5 * 1 Jan 2001
-- Stringed 10 * 1 Jan 2001
-- Woodwind 10 * 1 Jan 2001
'Music While You Work' System 10   1 Jan 2001
N
Neon Sign 20   1 Jan 2001
O
Office Machines and Equipment:      
-- Calculators 10   1 Jan 2001
-- Dictaphones 10   1 Jan 2001
-- Electronic whiteboard 6 * 1 Jan 2001
-- Enveloping machine 6 * 1 Jan 2001
-- Facsimile machine 5 * 1 Jan 2001
-- Letter Inserter (automatic) 10   1 Jan 2001
-- Mailing machine 5 * 1 Jan 2001
-- Multi function machine (includes fax, copy, print and scan function) 5 * 1 Jan 2001
-- Photo copying machines 5 * 1 Jan 2001
Ovens:      
-- Hotel industry 20   1 Jan 2001
-- Microwave 6 ⅔   1 Jan 2001
Oxygen Acetylene Plant 20   1 Jan 2001
P
Packing Machines 10   1 Jan 2001
Paging and Public Address Systems 10   1 Jan 2001
Painting equipment (airless spray) 10   1 Jan 2001
Paint-tinting and Colour Blending Machines 5   1 Jan 2001
Parachute 3   1 Jan 2001
Partitions (demountable) 20   1 Jan 2001
Pentex Total Station 5   1 Jan 2001
Plants:      
-- Live (indoor) 5   1 Jan 2001
-- Simulated 13 ⅓   1 Jan 2001
Poles:      
-- Steel (set in concrete) 40   1 Jan 2001
-- Wooden:      
--- Set in concrete 20   1 Jan 2001
--- Not set in concrete 10   1 Jan 2001
Pontoons (floating) 40   1 Jan 2001
Portable Toilet 10   1 Jan 2001
Powder Coating Machine 6 ⅔   1 Jan 2001
Power Tools (hand operated) 5   1 Jan 2001
Power Transformers 45 * 1 Jan 2002
Projectors 10   1 Jan 2001
Pumps 20   1 Jan 2001
Punts 20   1 Jan 2001
R
Racks 10   1 Jan 2001
Radio Sets:      
-- Generally 10   1 Jan 2001
-- Two-way radios and transceivers 6 ⅔   1 Jan 2001
Refrigerating Plant and Machinery:      
-- Cold rooms (prefabricated with stressed skin panels) 13 ⅓   1 Jan 2001
-- Condenser pipes 13 ⅓   1 Jan 2001
-- Cork board for insulating cold storage chambers 20   1 Jan 2001
-- Expansion pipes 40   1 Jan 2001
-- General machinery 13 ⅓   1 Jan 2001
-- Refrigeration (freezing) units (including compressors for shops) 10   1 Jan 2001
Refrigerators 20   1 Jan 2001
Regeneration (acid) Unit 10   1 Jan 2001
Robots (industrial) 10   1 Jan 2001
S
Saddlery and Harness 10   1 Jan 2001
Sale Yards (stock and station agents) 20   1 Jan 2001
Sand/Coating System 10   1 Jan 2001
Sauna and Spa (prefabricated type) 13 ⅓   1 Jan 2001
Saws (chain) 3   1 Jan 2001
Scaffolding 10   1 Jan 2001
Scales (platform) 20   1 Jan 2001
Security Systems:      
-- Bullet resistant screens (not forming part of the building) 20   1 Jan 2001
-- Burglar alarms 6 ⅔   1 Jan 2001
-- Camera scanning (of type used in large retail establishments) 6 ⅔   1 Jan 2001
-- Electronic tags (releases - retail stores) 6 ⅔   1 Jan 2001
Sewing Machines 10   1 Jan 2001
Sheds:      
-- Portable (nomadic type industry) 10   1 Jan 2001
-- Humidification 20   1 Jan 2001
Signs 20   1 Jan 2001
Silos:      
-- Cement Storage 66 ⅔   1 Jan 2001
-- Bulk handling industry (used on a continuous basis to store different grains for short periods):      
--- Concrete construction 50   1 Jan 2001
--- Steel construction 20   1 Jan 2001
--- Ancillary mechanical equipment 13 ⅓   1 Jan 2001
Slips and Standing Ways 20   1 Jan 2001
Sonar Supersonic Equipment (similar to seismic equipment) 13 ⅓   1 Jan 2001
Sound Processing System (electronic digital) 6 ⅔   1 Jan 2001
Spa (fibreglass) 20   1 Jan 2001
Spectrometer (computerised x-ray system for mineral analysis) 10   1 Jan 2001
Spray Booth 6 ⅔   1 Jan 2001
Standards:      
-- Iron or steel (including brackets, crossarms, etc) 40   1 Jan 2001
-- Concrete, brick or stone 100   1 Jan 2001
Steam Cleaners 13 ⅓   1 Jan 2001
Strapping Machines 10   1 Jan 2001
Strongrooms (demountable) and strongroom doors 100   1 Jan 2001
Stuffed Crocodiles 20   1 Jan 2001
Suitcase 10   1 Jan 2001
Swimming Pools:      
-- Above-ground 10   1 Jan 2001
-- Concrete 50   1 Jan 2001
-- Fibreglass 20   1 Jan 2001
-- Filtration equipment 13 ⅓   1 Jan 2001
-- Other equipment 13 ⅓   1 Jan 2001
Switchboards 20   1 Jan 2001
Synthetic Lawn Surface 10   1 Jan 2001
T
Tanks:      
-- Galvanised Iron:      
--- Bore water 10   1 Jan 2001
--- Rain water 20   1 Jan 2001
-- Reinforced concrete or masonry 50   1 Jan 2001
-- Underground 50   1 Jan 2001
Tank Stands:      
-- Brick, stone or concrete 50   1 Jan 2001
-- Wood and/or iron 33 ⅓   1 Jan 2001
Tape Recorders 10   1 Jan 2001
Tarpaulins (canvas or plastic) 6 ⅔   1 Jan 2001
Telephone Installations:      
-- Answering machines 6 ⅔   1 Jan 2001
-- Car phone 6 ⅔   1 Jan 2001
-- Cellular mobile 6 ⅔   1 Jan 2001
-- Complete telephone system (comprising switchboards, instruments, cables etc) 20   1 Jan 2001
-- Computerised PABX equipment 20   1 Jan 2001
-- Public telephones 10   1 Jan 2001
-- Reservation system (data print) 20   1 Jan 2001
Television Receivers:      
-- Generally 10   1 Jan 2001
-- Used for hire 6 ⅔   1 Jan 2001
Ticket Issuing Machines (public transport) 13 ⅓   1 Jan 2001
Tools (loose) 5   1 Jan 2001
Tractors 6 ⅔   1 Jan 2001
Trailers 10   1 Jan 2001
Transport Cases (steel) 10   1 Jan 2001
Turnstiles 20   1 Jan 2001
V
Vacuum Cleaners (electric) 10   1 Jan 2001
Vending Machine 5 * 1 Jul 2001
W
Washing Machines 6 ⅔   1 Jan 2001
Waste Storage and Disposal Bins (industrial) 10   1 Jan 2001
Weighbridges 25   1 Jan 2001
Weighing Machines 10   1 Jan 2001
Welding Plant:      
-- Automatic (used at sea on construction of a submarine pipeline) 10   1 Jan 2001
-- Generally 20   1 Jan 2001
Wells 40   1 Jan 2001
Wharves 40   1 Jan 2001
Wheelbarrows 10   1 Jan 2001
Windmills 20   1 Jan 2001
Wrapping Machines 10   1 Jan 2001
X
X-Ray and High Frequency Current Plant (including screening of apparatus to suppress radio interference):      
-- General 13 ⅓   1 Jan 2001
-- Image intensifier with TV chain and recording unit 6 ⅔   1 Jan 2001
-- Associated equipment 10   1 Jan 2001
-- Portable units 10   1 Jan 2001
-- Processor and daylight loading equipment 10   1 Jan 2001

1 January 2002 Schedule - Table F (Redundancies)

  Life (years) Acquired Pre-27/2/92 Acquired Post-26/2/92
Prime Cost Diminish Value Prime Cost Diminish Value
A % % % %
Accounting Machines 10 12 18 17 25
Adding Machines 10 12 18 17 25
Amusement Machines and Equipment:
-- Astropin 10 12 18 17 25
-- Gramophone 10 12 18 17 25
-- Luna Beetle 3 40 60 40 60
-- Midget Cars:
--- Cars 3 40 60 40 60
--- Racing track 10 12 18 17 25
-- Model steam trains, permanent way and other equipment for carrying passengers 15 9 13.5 13 20
-- Moon-Tripper 10 12 18 17 25
-- Scooter boats:
-- Slot machines 5
--- Boats, including internal electric motors and trolley rods 3 40 60 40 60
--- Electrical and structural equipment providing power to drive the boats and structural equipment to accommodate them in the water pond 20 6 9 13 20
-- Skating surface - synthetic ('Newice' panels) 10 12 18 17 25
-- Surfoplanes (rubber surf shooters) 2 100 100 100 100
B
Bands
-- Uniforms 10 12 18 17 25
Battery (Dry) Manufacturing Plant:
-- Bobbin tamping machines 20 6 9 13 20
-- Cathode filling machines:
--- Not subject to chemical action 20 6 9 13 20
--- Subject to chemical action 15 9 13.5 13 20
-- Cathode mixing machines 10 12 18 17 25
-- Cooking baths 20 6 9 13 20
-- Dolly making machines:
--- High-built type 20 6 9 13 20
--- Low-built type 10 12 18 17 25
-- Powdering barrel mills 15 9 13.5 13 20
-- Rock crushing machines 10 12 18 17 25
-- Sifting machines (disintegrators) 15 9 13.5 13 20
-- Stamper machine tools 20 6 9 13 20
-- Wetness testing machines 15 9 13.5 13 20
-- Wrapping machines and associated appliances 20 6 9 13 20
Bicycles:
-- Motor 7 15 22.5 15 22.5
Biographs 10 12 18 17 25
Bitument Laminating, Paper Combining and Reinforcing Plant 20 6 9 13 20
Blind Aid - Optacon Model R20 7 18 27 20 30
Blue Manufacturing Plant 15 9 13.5 13 20
Bonemilling Plant: 20
-- Cage mills 15 9 13.5 13 20
-- Steam vats 20 6 9 13 20
Brewery Plant:
-- Carts and horse-drawn lorries 10 12 18 17 25
Building and Construction Industry:
-- Concreting plant:
--- Rickshaws or dump carts (hand operated) 10 12 18 17 25
Butter Factory Plant:
-- General plant:
--- Ammonia condensing coils 8 18 27 20 30
--- Conveyors - chain for conveying boxed butter 20 6 9 13 20
--- Curing barns bulk 15 9 13.5 13 20
--- Engineers' repair shop and blacksmiths' forges, lathes, drilling machines, etc. 20 6 9 13 20
--- Ice moulds 5 24 36 27 40
--- Launches 20 6 9 13 20
--- Motor lorries for collecting cream cans:
---- Designed to carry 1 tonne or more 5 24 36 27 40
---- Designed to carry less than 1 tonne 5 20 30 20 30
--- Wharves 40 3 4.5 7 10
--- Windlasses 20 6 9 13 20
-- Manufacturing and treating plant:
--- Ammonia coils for cooling chambers 10 12 18 17 25
--- Can-washing machines 10 12 18 17 25
--- Steam troughs, etc, for cleansing cans 20 6 9 13 20
-- Power plant:
--- Diesel engines 20 5 9 13 20
--- Electric generators and motors, etc 20 6 9 13 20
--- Steam boilers 20 6 9 13 20
--- Steam engines 20 6 9 13 20
-- Power transmission:
--- Conveyors 20 6 9 13 20
--- Piping 15 9 13.5 13 20
--- Shafting and pulleys 20 6 9 13 20
C
Carts used by brewers and other tradesmen 10 12 18 17 25
Charcoal Burning Kilns 20 6 9 13 20
Cinema Machines - Coin Operated 10 12 18 17 25
Cinematographs 10 12 18 17 25
City Guide Systems 8 18 27 20 30
Cleaners' Plant:
-- Carpet beating machines 15 9 13.5 13 20
-- Electronic motors for driving carpet beating machines 20 6 9 13 20
White Work Manufacturing Plant: (Clothing, Millinery to stay)
-- Sewing machines 10 12 18 17 25
-- Other plant 20 6 9 13 20
Colliery and Coal Mining Plant:
-- Shovels:
--- Steam 20 6 9 13 20
Commercial Travellers' Outfits - Tin sample boxes and leather bags 8 18 27 20 30
D
Drays and Wagons used on Farms and Stations 10 12 18 17 25
Duplicating Machines 10 12 18 17 25
E
Electrical Machinery and Equipment:
--dynamos, rotary converters (see alternators etc alternators & motor generators to stay) 20 6 9 13 20
-- Dynamos 20 6 9 13 20
-- Lamps:
--- Arc 10 12 18 17 25
-- Rotary convertors 20 6 9 13 20
F
Fruit-growers' Plant (see also 'Primary Industries'):
-- Glass houses:
--- Timber-framed 20 6 9 13 20
G
Gas-making Plant:
[NOTE: Optional alternative rates are listed at the conclusion of this item.]
-- Boilers 20 6 9 13 20
-- Buildings:
--- Retort houses, coal stores (see 'Retort Houses')
-- Coal crushers 20 6 9 13 20
-- Coal stores:
--- Being stores enclosed by brick or steel walls and a roof and containing tramways, coal conveyors, coal elevators and coal breakers (see 'Retort Houses')
-- Coal wagons (post-12.3.91 Plant) 15 9 13.5 13 20
-- Coke handling and screening Plant 15 9 13.5 13 20
-- Coke wagons 15 9 13.5 13 20
-- Condensers:
--- Exposed type 15 9 13.5 13 20
--- Enclosed 33 6 9 7 10
-- Cranes 20 6 9 13 20
-- Electric motors 20 6 9 13 20
--Engines, steam engines, electric motors, gas engines, gas exhausters and lowers, hydraulic power plant 20 6 9 13 20
-- Excavations:
--- to accommodate plant or machinery such as brick or metal lined underground tanks containing plant for automatically dealing with tar and ammoniacal liquors (on lining and plant only) 33 6 9 7 10
--- for accommodating machinery required to be erected below the ordinary ground level
---- Metal lined 33 6 9 7 10
-- Furniture and fittings office) 15 9 13.5 13 20
-- Gas engines 20 6 9 13 20
-- Gas exhausters and lowers 20 6 9 13 20
-- Gas and water fittings 15 9 13.5 13 20
-- Gas holders 33 6 9 7 10
-- Gas mains 50 3 4.5 7 10
-- Gas testing apparatus:
--- Mechanism 33 6 9 7 10
-- Hydraulic power plant 20 6 9 13 20
-- Machine tools and hand Tools:
--- Machine tools 20 6 9 13 20
-- Meters:
--- Wet 40 3 4.5 7 10
--- Dry 25 6 9 13 20
-- Meter testing apparatus 33 6 9 7 10
-- Motor vehicles:
--- Cars (other than travellers') and cycles 7 15 22.5 15 22.5
--- Cars used by travellers 5 20 30 20 30
--- Wagons and lorries
---- Designed to carry 1 tonne or more 7 18 27 20 30
---- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
-- Prepayment fittings 10 12 18 17 25
-- Pressure regulators, or governors and distributing meters 33 6 9 7 10
-- Pumps 20 6 9 13 20
-- Purifiers 33 6 9 7 10
-- Retorts:
--- Horizontal and inclined (plus Replacements of retort cores and settings) 15 9 13.5 13 20
--- Vertical (plus repairs but not including Replacements) 7 18 27 20 30
-- Retort houses and machinery and coal stores associated herewith:
--- Charging and discharging machines
--- for horizontal retorts 10 12 18 17 25
--- for inclined retorts 13 12 18 13 20
--- Coke conveyors, not including driving gears 5 24 36 27 40
--- Coke wagons 15 9 13.5 13 20
--- Driving gears 10 12 18 17 25
-- Retort house walls and smoke tack 50 3 4.5 7 10
-- Retort benches 16 9 13.5 13 20
-- Scrubbers 33 6 9 7 10
-- Service pipes 20 6 9 13 20
-- Station meters 40 3 4.5 7 10
-- Steam engines 20 6 9 13 20
-- Steam locomotives 20 6 9 13 20
-- Street lamp columns and lanterns 40 3 4.5 7 10
-- Sulphate plant 15 9 13.5 13 20
-- Tar extractors:
--- Stationary 40 3 4.5 7 10
--- Rotary 20 6 9 13 20
-- Tar mixing plant 15 9 13.5 13 20
-- Tar refining and distillation Plant 15 9 13.5 13 20
-- Telpher plant:
--- Structural steel rests for tramways 33 6 9 7 10
--- Spiral elevators 10 12 18 17 25
--- Motor truck 20 6 9 13 20
-- Tools:
--- Machine tools 20 6 9 13 20
-- Tramways:
--- Overhead tramways 33 6 9 7 10
--(Replacements of rails, sleepers, points and crossing, etc, are allowables incurred.)
-- Washers:
--- Livesey washers 50 3 4.5 7 10
--- Other kinds 33 6 9 7 10
-- Water fittings 15 9 13.5 13 20
-- Water gas plant 20 6 9 13 20
-- Water tanks 20 6 9 13 20
-- Weighing machines 20 6 9 13 20
-- Wharves 20 6 9 13 20
Gas-making Plant, Optional Rates:
(At the option of the taxpayer, an overall period of 20 years may be adopted for all items of plant and machinery, other than the items specified below, to which the periods shown shall be applied.)
-- Furniture 15 9 13.5 13 20
-- Mains 50 3 4.5 7 10
-- Meters:
--- Dry 25 6 9 13 20
--- Wet 40 3 4.5 7 10
-- Motor vehicles:
--- Cars (other than travellers') and cycles 7 15 22.5 15 22.5
--- Cars used by travellers 5 20 30 20 30
--- Wagons and lorries
---- designed to carry more than 1 tonne 7 18 27 20 30
---- designed to carry less than 1 tonne 7 15 22.5 15 22.5
-- Prepayment fittings 10 12 18 17 25
-- Retorts:
--- Horizontal and inclined - plus Replacements of retort cores and settings 15 9 13.5 13 20
--- Vertical - plus repairs but not including Replacements 7 18 27 20 30
-- Service pipes 20 6 9 13 20
-- Wharves 20 6 9 13 20
Glass Houses (Fruitgrowers' and Market Gardeners'):
-- Timber framed 20 6 9 13 20
Gramophone 10 12 18 17 25
Gramophone Records used by - Broadcasting Companies 4 40 60 40 60
or Replacement
Gramophone Record Presses 10 12 18 17 25
H
Hotel, Motel, Boarding House and Restaurant Plant and Equipment:
-- Soda water fountains 15 9 13.5 13 20
Houses and Flats Let Furnished:
-- Gas coppers 20 6 9 13 20
K
Kilns:
-- Charcoal burning 20 6 9 13 20
L
Letter Boxes:
-- Private, polycarbonate 15 9 13.5 13 20
M
Match Factory Plant 20 6 9 13 20
Milk Treatment Plant
-- Bottling plant
--- Stacker cranes 10 12 18 17 25
Multi-Tray Units 3
Musical instruments, etc:
-- Pianolas 10 12 18 17 25
-- Music rolls (pianolas) 7 18 27 20 30
N
Needle Loom Machine 10 12 18 17 25
Newsreel Equipment used to produce Sound - Newsreels:
-- Arc lamps 10 12 18 17 25
-- Biographs 10 12 18 17 25
-- Cameras:
--- Silent 20 6 9 13 20
O
Office Machines and Equipment:
-- Accounting machines 10 12 18 17 25
-- Adding machines 10 12 18 17 25
-- Cash registers:
--- General 10 12 18 147 25
-- Duplicating machines 10 12 18 17 25
-- Typewriters 10 12 18 17 25
Optacon - Reading Device for the Blind 7 18 27 20 30
Optacon (model Ric) 7 18 27 20 30
P
Pearling and Oyster Fishing Plant:
-- Helmets and corselets 10 12 18 17 25
Phonograph Record Presses 10 12 18 17 25
Photo Engraving Plant:
-- Electric burning-in ovens 10 12 18 17 25
Primary Industries, Farmers', etc, Plant:
-- Drays, wagons, buggies and sulkies 10 12 18 17 25
-- Glass Houses:
--- Timber-framed 20 6 9 13 20
-- Traction engines (oil or wood fuel) 10 12 18 17 25
R
Radiograms 10 12 18 17 25
Radio Broadcasting Equipment (see also 'Electrical Machinery and Equipment'):
-- Gramophone records 4 40 60 40 60
or replacement
-- Masts:
--- Wooden 15 9 13.5 13 20
Record (disc) Presses - Gramophone 10 12 18 17 25
Records (Gramophone), used by Broadcasting Companies 4 40 60 40 60
or replacement
Rolling Stock:
-- Used on timber-getters railways 10 12 18 17 25
S
Salvage Machinery:
-- Diving gear:
--- Helmets and corselets 10 12 18 17 25
Silos:
-- Other 331/3
Shafting 20
Shovels (see also 'Building and Construction Industry'):
-- Steam 20 6 9 13 20
Skating Rink, Plant, etc:
-- Surface - synthetic 'newice' panels 10 12 18 17 25
Slitting Machine 20
Soda Water Fountains 15 9 13.5 13 20
Space Invaders Machine 5 24 36 27 40
T
Theatre, Picture Theatre, etc, Plant and Equipment (see also 'Newsreel Equipment'):
-- Chandeliers 20 6 9 13 20
-- Cinematographs and biographs 10 12 18 17 25
-- Cloths, etc 20 6 9 13 20
-- Drive-in theatres:
--- Electrical installations, including poles or standards, switchgear, generators, fluorescent light units, wiring for internal lighting of buildings, electric fittings, etc 20 6 9 13 20
--- Furniture, seating, playground equipment, cafeteria furniture, etc 15 9 13.5 13 20
--- Listening units, including posts or standards, wiring and speaker equipment 10 12 18 17 25
--- Motor trucks
---- Designed to carry 1 tonne or more 7 18 27 20 30
---- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
--- Screens
---- Steel framed 20 6 9 13 20
---- Wooden framed 15 9 13.5 13 20
Timber, Firewood and Sawmilling Plant:
-- Cottage Furniture 15 9 13.5 13 20
-- Electric light fittings 20 6 9 13 20
-- Electric Motors 20 6 9 13 20
-- Engines and boilers 15 9 13.5 13 20
-- Drays, carts, etc 10 12 18 17 25
-- Dumping plant 15 9 13.5 13 20
-- Harness used for heavy haulage 7 18 27 20 30
-- Live stock:
--- Draught horses 5 24 36 27 40
--- Hacks 10 12 18 17 25
--- Bullocks 10 12 18 17 25
-- Locomotives 20 6 9 13 20
-- Locomotives, on bush railways 10 12 18 17 25
-- Log hauling plant 5 24 36 27 40
-- Plant and machinery 10 12 18 17 25
-- Railway rolling stock 15 9 13.5 13 20
-- Steam radiators 20 6 9 13
-- Telephone lines:
--- Instruments 20 6 9 13 20
-- Water conservation (piping, windmills, pumping machinery) 20 6 9 13 20
-- Trucks on bush railways 15 9 13.5 13 20
-- Whims 7 18 27 20 30
Traction Engines (oil or wood fuel) 10 12 18 17 25
Travellers' outfits - Tin sample boxes and leather bags 8 18 27 20 30
Typewriters 10 12 18 17 25
W
Wagons and Drays used on Farms and Stations 10 12 18 17 25
Whiteworking Plant:
-- Sewing machines 10 12 18 17 25
-- Other 20 6 9 13 20
Word processing machines and text editing machines 5 24 36 27 40

References

ATO references:
NO T2001/13746, T2000/20567

ISSN 1039 - 0731

Related Rulings/Determinations:

TR 2000/18A
TR 2000/18A2
TR 2000/18A4
TR 2000/18A5
TR 2000/18


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