Taxation Ruling

TR 2021/3

Income tax: effective life of depreciating assets (applicable from 1 July 2021)

  • Please note that the PDF version is the authorised version of this ruling.
    This Ruling, which applies from 1 July 2021, replaces TR 2020/3 (see paragraph 6 of this Ruling for further details).

Electricity, gas, water and waste services - (26110 to 29220)

ELECTRICITY, GAS, WATER AND WASTE SERVICES
(26110 to 29220)
Electricity supply
(26110 to 26400)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Electricity distribution:
    Control, monitoring, communications and protection systems 10     *     1 Jan 2002
    Customer meters (incorporating load and time switches if fitted) 25     *     1 Jan 2002
    Customer service mains or cable, above ground 40     *     1 Jan 2002
    Customer service mains or cable, underground 50     *     1 Jan 2002
    Distribution lines:
        Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45     *     1 Jan 2002
        Combination of above ground and underground 47 ½     *     1 Jan 2002
        Underground (incorporating cables, fittings and ground pad mounted transformers) 50     *     1 Jan 2002
    Distribution substations/transformers, pole or ground pad mounted 40     *     1 Jan 2002
    Distribution zone substations (excluding control, monitoring, communications and protection systems) 40     *     1 Jan 2002
    Nightwatchman's lights 15     *     1 Jan 2002
    Street lights 15     *     1 Jan 2002
Electricity generation:
    Ash and dust handling and disposal:
        Ash dams 20     *     1 Jan 2002
        Ash slurry systems 15     *     1 Jan 2002
        Conveyors 30     *     1 Jan 2002
        Crushers 15     *     1 Jan 2002
        On-site storage silos, concrete or steel 30     *     1 Jan 2002
    Fuel supply and handling:
        On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30     *     1 Jan 2002
        On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30     *     1 Jan 2002
        Solid fuels:
            Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30     *     1 Jan 2002
            Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30     *     1 Jan 2002
            On-site coal storage assets (including stacking and reclaiming assets) 30     *     1 Jan 2002
            On-site storage silos, concrete or steel 30     *     1 Jan 2002
            Quality control assets (including coal sampling assets and secondary crushers) 30     *     1 Jan 2002
    Power generators:
        Co-generation:
            Condensing and feed heating assets 30     *     1 Jan 2002
            Control and monitoring system 15     *     1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15     *     1 Jan 2002
            Gas turbine generators 30     *     1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Heat recovery steam generators 30     *     1 Jan 2002
            Miscellaneous assets 30     *     1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30     *     1 Jan 2002
            On-site switchyards with gas insulated switchgear 30     *     1 Jan 2002
            Reciprocating engines, diesel fired 20     *     1 Jan 2002
            Reciprocating engines, gas spark ignition 20     *     1 Jan 2002
            Station and auxiliary electrical systems within the power station 30     *     1 Jan 2002
            Steam turbine generators 30     *     1 Jan 2002
        Combined cycle:
            Condensing and feed heating assets 30     *     1 Jan 2002
            Control and monitoring systems 15     *     1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15     *     1 Jan 2002
            Gas turbine generators 30     *     1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Heat recovery steam generators 30     *     1 Jan 2002
            Miscellaneous assets 30     *     1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30     *     1 Jan 2002
            On-site switchyards with gas insulated switchgear 30     *     1 Jan 2002
            Station and auxiliary electrical systems within the power station 30     *     1 Jan 2002
            Steam turbine generators 30     *     1 Jan 2002
        Diesel or gas engine:
            Control and monitoring systems 15     *     1 Jan 2002
            Diesel reciprocating engines 20     *     1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15     *     1 Jan 2002
            Gas spark ignition reciprocating engines 20     *     1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Miscellaneous assets 30     *     1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30     *     1 Jan 2002
            On-site switchyards with gas insulated switchgear 30     *     1 Jan 2002
            Station and auxiliary electrical systems within the power station 30     *     1 Jan 2002
        Gas turbine:
            Control and monitoring systems 15     *     1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15     *     1 Jan 2002
            Gas turbine generators 30     *     1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Miscellaneous assets 30     *     1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30     *     1 Jan 2002
            On-site switchyards with gas insulated switchgear 30     *     1 Jan 2002
            Station and auxiliary electrical systems within the power station 30     *     1 Jan 2002
        Hydro-electric:
            Control and monitoring system 15     *     1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15     *     1 Jan 2002
            Generator transformers and unit transformers in sub-tropical area 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Hydro turbines and generators 40     *     1 Jan 2002
            Miscellaneous assets 40     *     1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 40     *     1 Jan 2002
            On-site switchyards with gas insulated switchgear 35     *     1 Jan 2002
            Station and auxiliary electrical systems within the power station 40     *     1 Jan 2002
        Solar:
            Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20     *     1 Jul 2011
        Thermal:
            Condensing and feed heating assets 30     *     1 Jan 2002
            Control and monitoring systems 15     *     1 Jan 2002
            Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15     *     1 Jan 2002
            Generator transformers and unit transformers in sub-tropical areas 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Miscellaneous assets 30     *     1 Jan 2002
            On-site switchyards with conventional outdoor switchgear 30     *     1 Jan 2002
            On-site switchyards with gas insulated switchgear 30     *     1 Jan 2002
            Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30     *     1 Jan 2002
            Solid fuel preparation assets (including fuel feeders and milling assets) 30     *     1 Jan 2002
            Station and auxiliary electrical systems within the power station 30     *     1 Jan 2002
            Steam generators 30     *     1 Jan 2002
            Steam turbine generators 30     *     1 Jan 2002
        Wind:
            Generator transformers and unit transformers in sub-tropical areas 30     *     1 Jan 2002
            Generator transformers and unit transformers in tropical areas 25     *     1 Jan 2002
            Wind turbines 20     *     1 Jan 2002
    Power station civil and structural works:
        Chimney stacks:
            Concrete surrounds 30     *     1 Jan 2002
            Steel flues 20     *     1 Jan 2002
        Cooling towers (concrete or timber) 30     *     1 Jan 2002
        Cooling water systems (excluding cooling towers and condensing assets) 30     *     1 Jan 2002
        Power station buildings, to the extent that they form an integral part of plant 30     *     1 Jan 2002
    Workshop machinery and tools 20     *     1 Jan 2002
Electricity transmission:
    Control, monitoring, communications and protection systems 12 ½     *     1 Jan 2002
    Power transformers 40     *     1 Jan 2002
    Transmission lines (incorporating conductors, insulators and towers) 47 ½     *     1 Jan 2002
    Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40     *     1 Jan 2002
Gas supply
(27000)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Gas distribution [29] :
    Control systems (excluding computers) 10     *     1 Jul 2002
    Gas meters 15     *     1 Jul 2002
    Low pressure (LP) gas storage holders 40     *#     1 Jul 2002
    Pigging devices 5     *     1 Jul 2002
    Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services):
        Generally 50     *#     1 Jul 2002
        Polyvinylchloride (PVC) pipelines 30     *#     1 Jul 2002
    Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40     *#     1 Jul 2002
Gas transmission [30] :
    Compressor gas turbine (GT) drivers 20     *     1 Jul 2002
    Compressor station assets 30     *#     1 Jul 2002
    Control systems (excluding computers) 10     *     1 Jul 2002
    Gas meters 15     *     1 Jul 2002
    Gas pipeline LNG station assets 30     *#     1 Jul 2002
    Pigging devices 5     *     1 Jul 2002
    Pipelines - transmission, spur or lateral 50     *#     1 Jul 2002
    Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40     *#     1 Jul 2002
    Underground gas storage asset 40     *#     1 Jul 2002
Water supply
(28110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Assets used by irrigation water providers:
    Channel regulators 80     *     1 Jan 2005
    Cranes (including gantries) 40     *     1 Jan 2005
    Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100     *     1 Jan 2005
    Drain inlet 50     *     1 Jan 2005
    Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100     *     1 Jan 2005
    Escapes 50     *     1 Jan 2005
    Flow meters 20     *     1 Jan 2005
    Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator:
        Concrete 50     *     1 Jan 2005
        Earth 80     *     1 Jan 2005
    Measurement flumes 50     *     1 Jan 2005
    Metered outlets:
        Electronic 40     *     1 Jan 2005
        Mechanical 50     *     1 Jan 2005
        Piped 40     *     1 Jan 2005
    Offtakes 80     *     1 Jan 2005
    Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80     *     1 Jan 2005
    Pump inlets 50     *     1 Jan 2005
    Pump sets (incorporating switchboards, starters, motors and pumps) 40     *     1 Jan 2005
    Reservoirs and tanks 80     *     1 Jan 2005
    Valves 40     *     1 Jan 2005
Assets used in water supply:
    Aerators and blowers 20     *     1 Jan 2005
    Cathodic protection systems 20     *     1 Jan 2005
    Chemical dosing pumps 25     *     1 Jan 2005
    Pump sets (incorporating switch boards, starters, motors and pumps) 25     *     1 Jan 2005
    Raw water storage and supply assets:
        Bores 30     *     1 Jan 2005
        Dam or weir intake structures 100     *     1 Jan 2005
        Dams and weirs 100     *     1 Jan 2005
    Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80     *     1 Jan 2005
    Service connections:
        Water meters 20     *     1 Jan 2005
    Valves:
        Generally 30     *     1 Jan 2005
        Pressure reducing valves 25     *     1 Jan 2005
    Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80     *     1 Jan 2005
    Water supply control systems assets:
        Air scour flow meters, level sensors, transmitters and meters 10     *     1 Jan 2005
        Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7     *     1 Jan 2005
        Flow meters 20     *     1 Jan 2005
        Pressure sensors, transmitters and meters 10     *     1 Jan 2005
        Telemetry (including modems and remote transfer units) 10     *     1 Jan 2005
        Variable speed drives (VSDs) 15     *     1 Jan 2005
    Water supply pumping station detention tanks 80     *     1 Jan 2005
    Water treatment assets:
        Balance tanks 80     *     1 Jan 2005
        Bore water treatment assets:
            Aerators and blowers 20     *     1 Jan 2005
            Backwash pumps 25     *     1 Jan 2005
            Batching tanks 80     *     1 Jan 2005
            Clear water tanks 80     *     1 Jan 2005
            Drying beds 50     *     1 Jan 2005
            Filtration tanks 80     *     1 Jan 2005
            Lime pump sets (incorporating switch boards, starters, motors and pumps) 25     *     1 Jan 2005
            Lime silos 50     *     1 Jan 2005
            Reactors 25     *     1 Jan 2005
            Sludge thickeners 50     *     1 Jan 2005
        Chemical blowers 15     *     1 Jan 2005
        Chemical dosing systems 15     *     1 Jan 2005
        Chemical feeders and hoppers 25     *     1 Jan 2005
        Chemical mixers and blenders 25     *     1 Jan 2005
        Chemical storage tanks 30     *     1 Jan 2005
        Clarifiers (incorporating scrapers) 80     *     1 Jan 2005
        Clear water tanks 80     *     1 Jan 2005
        Dissolved air flotation systems 25     *     1 Jan 2005
        Filtration tanks (incorporating scrapers) 80     *     1 Jan 2005
        Flocculation tanks (incorporating scrapers) 80     *     1 Jan 2005
        Inline mixers 15     *     1 Jan 2005
        Penstocks 25     *     1 Jan 2005
        Raw water inlet screening systems 25     *     1 Jan 2005
        Sludge treatment lagoons 50     *     1 Jan 2005
        Wash water holding tanks 80     *     1 Jan 2005
Sewerage and drainage services
(28120)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Chemical dosing pumps 25     *     1 Jan 2005
Dams:
    Lined earth dams 100     *     1 Jan 2005
    Dam covers 20     *     1 Jan 2005
Effluent outfalls:
    Shoreline ocean 100     *     1 Jan 2005
    Extended ocean 100     *     1 Jan 2005
    River or estuary 100     *     1 Jan 2005
Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000)
Pump sets (incorporating switch boards, starters, motors and pumps) 25     *     1 Jan 2005
Sewage pump station assets:
    Detention tanks 80     *     1 Jan 2005
    Overflow screens 25     *     1 Jan 2005
Sewage service connection assets:
    Low pressure pumps 25     *     1 Jan 2005
    Vacuum pumps 25     *     1 Jan 2005
Sewage treatment assets:
    Air filtration systems 20     *     1 Jan 2005
    Air scrubbers 10     *     1 Jan 2005
    Chemical blowers 15     *     1 Jan 2005
    Chemical feeders and hoppers 25     *     1 Jan 2005
    Chemical mixers and blenders 25     *     1 Jan 2005
    Chemical storage tanks 30     *     1 Jan 2005
    Grit removal assets 25     *     1 Jan 2005
    Penstocks 25     *     1 Jan 2005
    Screenings removal assets 25     *     1 Jan 2005
    Sludge processing assets:
        Anaerobic digesters 80     *     1 Jan 2005
        Anaerobic digester gas handling and blowing systems 25     *     1 Jan 2005
        Anaerobic digester heating systems 25     *     1 Jan 2005
        Bio-filters 80     *     1 Jan 2005
        Dissolved air flotation systems 25     *     1 Jan 2005
        Lime disinfection dosing units 25     *     1 Jan 2005
        Sludge dewatering assets:
            Belt presses 15     *     1 Jan 2005
            Centrifuges 20     *     1 Jan 2005
            Screw conveyors 25     *     1 Jan 2005
            Screw presses 20     *     1 Jan 2005
            Sludge driers 20     *     1 Jan 2005
        Sludge heating units 20     *     1 Jan 2005
        Sludge thickening tanks (incorporating scrapers) 80     *     1 Jan 2005
    Treatment assets:
        Primary treatment assets:
            Primary clarifiers (incorporating scrapers) 80     *     1 Jan 2005
            Primary sedimentation lagoons 50     *     1 Jan 2005
            Primary sedimentation tanks (incorporating scrapers and weirs) 80     *     1 Jan 2005
            Scum collection and transfer systems 25     *     1 Jan 2005
        Secondary treatment assets:
            Biological nutrient removal (BNR) assets:
                Aerators and blowers 20     *     1 Jan 2005
                BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80     *     1 Jan 2005
            Mixers 25     *     1 Jan 2005
            Secondary clarifiers (incorporating scrapers) 80     *     1 Jan 2005
            Secondary treatment lagoons 50     *     1 Jan 2005
            Secondary treatment tanks (incorporating scrapers and weirs) 80     *     1 Jan 2005
            Sequenced batch reactors 80     *     1 Jan 2005
            Sludge aerators and blowers 80     *     1 Jan 2005
        Tertiary treatment assets:
            Backwash air blowers 20     *     1 Jan 2005
            Chlorine contact tanks 80     *     1 Jan 2005
            Filtration tanks 80     *     1 Jan 2005
            Reverse osmosis assets:
                Fine screening systems 15     *     1 Jan 2005
                Micro filtration units 15     *     1 Jan 2005
                Reverse osmosis membrane filtration units 10     *     1 Jan 2005
            UV disinfectors 25     *     1 Jan 2005
    Water storage tanks 80     *     1 Jan 2005
Sewerage control systems assets:
    Chlorine residual analysers and pH meters 7     *     1 Jan 2005
    Dissolved oxygen probes, level sensors, transmitters and meters 10     *     1 Jan 2005
    Flow meters 20     *     1 Jan 2005
    Telemetry (including modems and remote transfer units) 10     *     1 Jan 2005
    Variable speed drives (VSDs) 15     *     1 Jan 2005
Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80     *     1 Jan 2005
Valves:
    Generally 25     *     1 Jan 2005
    Pressure reducing valves 30     *     1 Jan 2005
Solid waste collection services
(29110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Air compressors and receivers 7     *     1 Jul 2015
Balers 7     *     1 Jul 2015
Bins:
    Domestic mobile bins (plastic) 10     *     1 Jul 2015
    Industrial mobile rubbish bins (metal) 8     *     1 Jul 2015
    Industrial mobile rubbish bins (plastic) 5     *     1 Jul 2015
    Metal skips for hire 8     *     1 Jul 2015
    Roll-on roll-off containers 10     *     1 Jul 2015
    Stationary and portable compactor bins 8     *     1 Jul 2015
Bin delivery vehicle cranes/bin and skip lifters 10     *     1 Jul 2015
Compactors and collection bodies on trucks (including lifting arms) 8     *     1 Jul 2015
Fans 10     *     1 Jul 2015
Forklifts 11     *     1 Jul 2015
Garbage compactor trucks (excluding the compactor) [31] 10     *#     1 Jul 2015
Hook lifts on truck body 10     *     1 Jul 2015
Truck hoists 20     *     1 Jul 2015
Washing assets (including pressure washers) 4     *     1 Jul 2015
Waste water treatment systems 10     *     1 Jul 2015
Waste treatment and disposal services
(29210)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Transfer stations and landfill operation assets:
    Air compressors and receivers 7     *     1 Jul 2015
    Balers 7     *     1 Jul 2015
    Bins:
        Bins generally (including metal bins) 7     *     1 Jul 2015
        Compactor bins 6     *     1 Jul 2015
        Mobile bins (including rubbish bins) 5     *     1 Jul 2015
    Bulk fuel above ground tanks 20     *     1 Jul 2015
    Bulldozers and drotts (including landfill compaction assets) 5     *     1 Jul 2015
    CCTV and security systems 4     *     1 Jul 2015
    Concrete crushing assets 15 1 Jul 2015
    Dust and odour control assets 12     *     1 Jul 2015
    Excavators and front end loaders 5     *     1 Jul 2015
    Fans 10     *     1 Jul 2015
    Forklifts used in waste handling 5     *     1 Jul 2015
    Forklifts not used in waste handling 11     *     1 Jul 2015
    Gas capture assets:
        Extraction assets (including wells, laterals and headers, and condensate systems) 8     *     1 Jul 2015
        Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 7 ½     *     1 Jul 2015
        Flare stacks - continuous use 15     *     1 Jul 2015
        Flare stacks - standby stacks 7 ½     *     1 Jul 2015
        Monitoring systems (excluding wells) 5     *     1 Jul 2015
        Off-site monitoring wells 15     *     1 Jul 2015
    Green waste mulchers and shredders 7     *     1 Jul 2015
    Hoppers 7     *     1 Jul 2015
    Push pits 15     *     1 Jul 2015
    Sweepers - road sweepers 10     *     1 Jul 2015
    Transfer trailers 10     *     1 Jul 2015
    Water treatment systems 10     *     1 Jul 2015
    Weighbridges 15     *     1 Jul 2015
Waste remediation and materials recovery services
(29220)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Materials recovery facility (MRF) assets:
    Air compressors and receivers 7     *     1 Jul 2014
    Balers 7     *     1 Jul 2014
    Ballistic separators 10     *     1 Jul 2014
    Bins:
        Bins generally (including metal bins) 7     *     1 Jul 2014
        Compactor bins 6     *     1 Jul 2014
        Mobile bins (including rubbish bins) 5     *     1 Jul 2014
    Bunkers 10     *     1 Jul 2014
    CCTV and security systems 4     *     1 Jul 2014
    Chippers and shredders 7     *     1 Jul 2014
    Control systems 10     *     1 Jul 2014
    Conveyors and conveyor systems:
        Bounce conveyors and feeders 10     *     1 Jul 2014
        Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9     *     1 Jul 2014
        Hand sort conveyors 10     *     1 Jul 2014
    Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10     *     1 Jul 2014
    Ducted air transfer system assets 10     *     1 Jul 2014
    Dust collectors 12     *     1 Jul 2014
    Eddy current separators 7     *     1 Jul 2014
    Excavators and front end loaders 5     *     1 Jul 2014
    Fans 10     *     1 Jul 2014
    Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5     *     1 Jul 2014
    Ferrous and magnetic separators 10     *     1 Jul 2014
    Food separation and screening assets 10     *     1 Jul 2014
    Forklifts 5     *     1 Jul 2014
    Glass breakers and crushers 6     *     1 Jul 2014
    Hoppers 7     *     1 Jul 2014
    Leachate pumps and filters 10     *     1 Jul 2014
    Lifting assets (including pallet jacks) 10     *     1 Jul 2014
    Optical sorters 5     *     1 Jul 2014
    Screen separators 10     *     1 Jul 2014
    Sweepers and scrubbers 10     *     1 Jul 2014
    Trommels (incorporating wheels, motors and gearboxes):
        Fixed 7     *     1 Jul 2014
        Portable 7     *     1 Jul 2014
    Vacuum extraction and cleaning assets 10     *     1 Jul 2014
    Vibrating screen separators 10     *     1 Jul 2014
    Waste compactors 9     *     1 Jul 2014
    Weighbridges 15     *     1 Jul 2014


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