Effective Life 2002/1
Commonwealth of Australia
This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.Income Tax Assessment Act 1997
I, BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.1 Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 1).
2 Commencement
This Determination commences on 1 July 2002.
3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001
Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001.
Schedule 1 Amendments
(section 3)
[1] Table A, industry category Agriculture, Forestry and Fishing (01110 to 04203), sub-category Forestry and Logging (03010 to 03030)
after
| Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) | 7 | * | 1 Jan 2001 |
insert
| COMMUNICATION SERVICES (71110 to 71200) | |||
|---|---|---|---|
| Telecommunication Services (71120 to 71200) | |||
| International Telecommunications Submarine Cable | 15 | * | 1 Jul 2002 |
| Mobile Telecommunications Assets: | |||
| -Base station assets: | |||
| --Air conditioners | 5 | * | 1 Jul 2002 |
| --Antennas, battery backup, radio transmitters/receivers and rectifiers | 6 | * | 1 Jul 2002 |
| --Towers | 25 | * | 1 Jul 2002 |
| --Transportable equipment shelters | 25 | * | 1 Jul 2002 |
| -Base station controller hardware | 10 | * | 1 Jul 2002 |
| -Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) | 10 | * | 1 Jul 2002 |
| -Mobile switching centre hardware | 10 | * | 1 Jul 2002 |
[2] Table A, industry category Construction (41111 to 42590)
substitute
| CONSTRUCTION (41111 to 42590) | |||
|---|---|---|---|
| Backhoe Loaders | 9 | * | 1 Jul 2002 |
| 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 | |
| Compactors | 12 | * | 1 Jul 2002 |
| Compressors (Mobile) | 12 | * | 1 Jul 2002 |
| 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 | 15 | * | 1 Jul 2002 |
| -Heavy (over 15.24 tonnes lift) | 20 | * | 1 Jul 2002 |
| -Tower and hoists | 10 | 1 Jan 2001 | |
| Dozers/Front End Loaders | 9 | * | 1 Jul 2002 |
| Forklifts | 11 | * | 1 Jul 2002 |
| Grinding and milling machines | 3 | 1 Jan 2001 | |
| Hydraulic Excavators | 10 | * | 1 Jul 2002 |
| Levels, dumpy, etc | 13 ⅓ | 1 Jan 2001 | |
| Lift slab equipment | 5 | 1 Jan 2001 | |
| Linemarkers | 11 | * | 1 Jul 2002 |
| Mini Excavators | 8 | * | 1 Jul 2002 |
| Motor Graders | 10 | * | 1 Jul 2002 |
| Pavers | 12 | * | 1 Jul 2002 |
| Profilers | 10 | * | 1 Jul 2002 |
| Pumps | 10 | 1 Jan 2001 | |
| Road Rollers | 15 | * | 1 Jul 2002 |
| Saw benches (portable) | 13 ⅓ | 1 Jan 2001 | |
| Scrapers | 8 | * | 1 Jul 2002 |
| Skid Steer Loaders | 7 | * | 1 Jul 2002 |
| Stabiliser Recyclers | 12 | * | 1 Jul 2002 |
| Telescopic Handlers | 10 | * | 1 Jul 2002 |
| Tool Carriers | 10 | * | 1 Jul 2002 |
| Track Loaders | 9 | * | 1 Jul 2002 |
| Welding units (portable): | |||
| -Light type | 6 ⅔ | 1 Jan 2001 | |
| -Medium and other types | 10 | 1 Jan 2001 | |
| Wheel Loaders | 8 | * | 1 Jul 2002 |
| Winches | 13 ⅓ | 1 Jan 2001 | |
[3] Table A, industry category Cultural and Recreational Services (91110 to 93302), sub-category Sport, Gambling and Other Recreation Services (93111 to 93302)
after
| Gymnasium equipment | 10 | 1 Jan 2001 |
insert
| Marina Operation: | |||
| -Boat cradles | 10 | * | 1 Jul 2002 |
| -Boat storage racks | 10 | * | 1 Jul 2002 |
| -Forklifts | 11 | * | 1 Jul 2002 |
| -Marina - wet berths (incorporating piling, decking and floating pontoons) | 20 | * | 1 Jul 2002 |
| -Mooring buoys | 10 | * | 1 Jul 2002 |
| -Travel lifts | 15 | * | 1 Jul 2002 |
[4] Table A, industry category Electricity, Gas and Water Supply (36100 to 37020), sub-category Electricity supply (36100)
after
| Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) | 40 | * | 1 Jan 2002 |
insert
| Gas supply (36200) | |||
|---|---|---|---|
| Gas distribution: | |||
| -Control systems (excluding computers) | 10 | * | 1 Jul 2002 |
| -Gas meter | 15 | * | 1 Jul 2002 |
| -Low Pressure (LP) gas storage holder | 40 | * | 1 Jul 2002 |
| -Pigging device | 5 | * | 1 Jul 2002 |
| -Pipeline (including high, medium or low pressure trunk, primary or secondary mains or services): | |||
| --Generally | 50 | * | 1 Jul 2002 |
| --PVC pipeline | 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: | |||
| -Compressor gas turbine (GT) driver | 20 | * | 1 Jul 2002 |
| -Compressor station assets | 30 | * | 1 Jul 2002 |
| -Control systems (excluding computers) | 10 | * | 1 Jul 2002 |
| -Gas meter | 15 | * | 1 Jul 2002 |
| -Gas pipeline LNG station assets | 30 | * | 1 Jul 2002 |
| -Pigging device | 5 | * | 1 Jul 2002 |
| -Pipeline - 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 |
[5] Table A, industry category Health and Community Services (86110 to 87290)
substitute
| HEALTH AND COMMUNITY SERVICES (86110 to 87290) | |||
|---|---|---|---|
| Dentists' Plant: | |||
| -Electric motors | 20 | 1 Jan 2001 | |
| -High speed equipment: | |||
| --Air operated dental drilling equipment | 10 | 1 Jan 2001 | |
| --Air compressors (independent) | 20 | 1 Jan 2001 | |
| -Instruments and plant (other than high speed equipment) | 20 | 1 Jan 2001 | |
| Medical Plant: | |||
| -Angiography assets: | |||
| --Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) | 4 | * | 1 Jul 2002 |
| --Image intensifier | 7 | * | 1 Jul 2002 |
| --Patient table or gantry, patient monitoring equipment, positioning equipment, and pressure injectors | 10 | * | 1 Jul 2002 |
| -Camera (large field of view) | 6 ⅔ | 1 Jan 2001 | |
| -Cast setter | 10 | 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 | |
| -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 | |
| -Radiologists' - Diagnostic Imaging assets: | |||
| --Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software) | 10 | * | 1 Jul 2002 |
| --Computed radiography (CR) digitiser | 4 | * | 1 Jul 2002 |
| --Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) | 10 | * | 1 Jul 2002 |
| --Film digitiser | 4 | * | 1 Jul 2002 |
| --Fluoroscopy assets (excluding direct radiography assets): | |||
| ---Fixed system (incorporating buckies, generators, screening table and suspensions) | 15 | * | 1 Jul 2002 |
| ---Image acquisition system (incorporating a computer, digital camera, integrated software and monitor) | 4 | * | 1 Jul 2002 |
| ---Image intensifier | 7 | * | 1 Jul 2002 |
| ---Mobile system (incorporating buckies, generators, screening table and suspensions) | 10 | * | 1 Jul 2002 |
| --Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software) | 7 | * | 1 Jul 2002 |
| --Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software) | 7 | * | 1 Jul 2002 |
| --Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems) | 10 | * | 1 Jul 2002 |
| --Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software) | 15 | * | 1 Jul 2002 |
| --Patient archival and communication systems (PACS) | 4 | * | 1 Jul 2002 |
| --Processing assets: | |||
| ---Daylight imaging processors | 9 | * | 1 Jul 2002 |
| ---Dry laser imaging processors | 8 | * | 1 Jul 2002 |
| ---Wet laser imaging processors | 10 | * | 1 Jul 2002 |
| --Teleradiology assets (excluding the imaging device) | 4 | * | 1 Jul 2002 |
| --Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 | * | 1 Jul 2002 |
| --X-Ray assets (excluding direct radiography assets): | |||
| --Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) | 15 | * | 1 Jul 2002 |
| --Image intensifier | 7 | * | 1 Jul 2002 |
| --Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) | 10 | * | 1 Jul 2002 |
| -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 | |
| -Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons | 5 | * | 1 Jul 2002 |
| -Ventilators | 10 | 1 Jan 2001 | |
| -Vision analyser computer | 5 | 1 Jan 2001 | |
| Nursing Home: | |||
| -Commode | 13 ⅓ | 1 Jan 2001 | |
| -Nurse call equipment | 20 | 1 Jan 2001 | |
| -Scales | 20 | 1 Jan 2001 | |
| -Shower chairs | 10 | 1 Jan 2001 | |
| -Trolleys | 13 ⅓ | 1 Jan 2001 | |
| Veterinary's Plant (mobile clinic designed for carriage on utility or truck) | 13 ⅓ | 1 Jan 2001 | |
[6] Table A, industry category Manufacturing (21110 to 29490), sub-category Petroleum, coal, chemical and associated product manufacturing (25100 to 25660)
substitute
| Petroleum, coal, chemical and associated product manufacturing (25100 to 25660) | |||
|---|---|---|---|
| Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: | |||
| -Control systems | 10 | * | 1 Jul 2002 |
| -Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) | 30 | * # | 1 Jul 2002 |
| -Electricity generation assets - see Table A Electricity Supply (36100) | * | 1 Jul 2002 | |
| -Flare tower for gas flare | 25 | * # | 1 Jul 2002 |
| -Fractionation train assets (including air cooler, column, compressor, heat exchanger, piping and pumps) | 30 | * # | 1 Jul 2002 |
| -Hot water system assets | 17 ½ | * # | 1 Jul 2002 |
| -Instruments | 12 ½ | * | 1 Jul 2002 |
| -LNG holding facility assets (including boil off gas compressor, cryogenic storage tank, loading arm, pumps and tank) | 30 | * # | 1 Jul 2002 |
| -LNG train assets (including centrifugal compressor, column, cryogenic heat exchanger, gas turbine driver and other heat exchangers) | 30 | * # | 1 Jul 2002 |
| -Stabiliser process assets (including column, heat exchanger, pumps and reciprocating compressor) | 30 | * # | 1 Jul 2002 |
| -Storage and loading assets (including cryogenic storage tank, jetty, loading arm, LPG chiller and pumps) | 30 | * # | 1 Jul 2002 |
| -Trunkline onshore terminal (TOT) assets: | |||
| --Flash tanks | 20 | * # | 1 Jul 2002 |
| --Slugcatcher and associated piping | 30 | * # | 1 Jul 2002 |
| --Valves including control valves | 12 ½ | * | 1 Jul 2002 |
| 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 | |
| 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 | |
| Oil Refinery Assets: | |||
| -Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping | 15 | * | 1 Jul 2002 |
| -Assets used in sulphur recovery: | |||
| --Generally | 15 | * | 1 Jul 2002 |
| --Sulphur pit | 10 | * | 1 Jul 2002 |
| -Assets used in other processes: | |||
| --Air compressor | 30 | * | 1 Jul 2002 |
| --Catalyst regenerator | 20 | * | 1 Jul 2002 |
| --Chemical injection system | 5 | * | 1 Jul 2002 |
| --Coke drum | 20 | * | 1 Jul 2002 |
| --Distillation column | 30 | * | 1 Jul 2002 |
| --Drum: | |||
| ---Generally | 20 | * | 1 Jul 2002 |
| ---Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation | 15 | * | 1 Jul 2002 |
| --Electric desalter | 25 | * | 1 Jul 2002 |
| --Expansion turbine | 25 | * | 1 Jul 2002 |
| --Fan/Blower | 30 | * | 1 Jul 2002 |
| --Filter/Coalescer: | |||
| ---Generally | 25 | * | 1 Jul 2002 |
| ---Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation | 20 | * | 1 Jul 2002 |
| --Flare stack | 25 | * | 1 Jul 2002 |
| --Flare tip | 5 | * | 1 Jul 2002 |
| --Fractionating column | 30 | * | 1 Jul 2002 |
| --Furnace: | |||
| ---Generally | 25 | * | 1 Jul 2002 |
| ---Used in continuous coking, delayed coking or visbreaking | 20 | * | 1 Jul 2002 |
| --Gas absorber: | |||
| ---Generally | 25 | * | 1 Jul 2002 |
| ---Used in amine treating or potassium carbonate treating | 20 | * | 1 Jul 2002 |
| --Gas adsorber | 25 | * | 1 Jul 2002 |
| --Heat exchanger: | |||
| ---Generally | 25 | * | 1 Jul 2002 |
| ---Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking | 20 | * | 1 Jul 2002 |
| --Jet ejector | 20 | * | 1 Jul 2002 |
| --Liquid extraction column: | |||
| ---Generally | 25 | * | 1 Jul 2002 |
| ---Used in amine treating | 20 | * | 1 Jul 2002 |
| --Piping | 30 | * | 1 Jul 2002 |
| --Process gas compressor | 30 | * | 1 Jul 2002 |
| --Pump: | |||
| ---Generally | 25 | * | 1 Jul 2002 |
| ---Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking | 20 | * | 1 Jul 2002 |
| --Reactor | 25 | * | 1 Jul 2002 |
| --Rotary filter | 20 | * | 1 Jul 2002 |
| --Scrubber | 25 | * | 1 Jul 2002 |
| --Side stream stripper | 25 | * | 1 Jul 2002 |
| --Storage tank: | |||
| ---Generally | 25 | * | 1 Jul 2002 |
| ---Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating | 20 | * | 1 Jul 2002 |
| --Stripper: | |||
| ---Generally | 25 | * | 1 Jul 2002 |
| ---Used in amine treating or potassium carbonate treating | 20 | * | 1 Jul 2002 |
| -Bunds (other than formed with earth) | 100 | 1 Jan 2001 | |
| -Control systems assets (excluding computers) | 10 | * | 1 Jul 2002 |
| -Effluent separators (concrete) | 40 | 1 Jan 2001 | |
| -Laboratory equipment | 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 | |
[7] Table A, industry category Mining (11010 to 15200), sub-category Coal Mining and Metal Ore Mining (11010 to 110202) and (13110 to 13190)
substitute
| Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) | |||
|---|---|---|---|
| Coal hulks | 16 ⅔ | 1 Jan 2001 | |
| Conveyor units: | |||
| -Rubber conveyor belts | - 6 ⅔ | 1 Jan 2001 | |
| -Idlers | 8 | 1 Jan 2001 | |
| -Motor, drive and structure of conveyor system | 13 ⅓ | 1 Jan 2001 | |
| Dredging Machinery | 13 ⅓ | 1 Jan 2001 | |
| Gangways | 40 | 1 Jan 2001 | |
| General plant | 13 ⅓ | 1 Jan 2001 | |
| Initial containment areas | 20 | 1 Jan 2001 | |
| Mine cars | 10 | 1 Jan 2001 | |
| Mudlakes | 10 | 1 Jan 2001 | |
| Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) | * | 1 Jul 2002 | |
| Pumps (used in mines and coal washing plant) | 20 | 1 Jan 2001 | |
| Quarrying Plant and Machinery | 10 | 1 Jan 2001 | |
| Railway infrastructure assets and rolling-stock - see Table A Rail Transport (62000) | * | 1 Jan 2002 | |
| Skips in coal mines | 13 ⅓ | 1 Jan 2001 | |
| Stone Crushing Plant | 10 | 1 Jan 2001 | |
| Surface Mobile Mining Machines: | |||
| -Bucket Wheel Excavators | 30 | * | 1 July 2002 |
| -Compressors | 20 | * | 1 Jul 2002 |
| -Cranes | 20 | * | 1 Jul 2002 |
| -Dozers | 9 | * | 1 Jul 2002 |
| -Draglines | 30 | * | 1 Jul 2002 |
| -Drill Rigs (Production) | 10 | * | 1 Jul 2002 |
| -Electric Rope Shovels | 25 | * | 1 Jul 2002 |
| -Generators | 10 | * | 1 Jul 2002 |
| -Graders | 10 | * | 1 Jul 2002 |
| -Hydraulic Excavators (including hydraulic front shovels) | 10 | * | 1 Jul 2002 |
| -Lighting System | 10 | * | 1 Jul 2002 |
| -Off Highway Trucks (including articulated, rigid dump, service, fuel and water trucks) | 10 | * | 1 Jul 2002 |
| -Rollers | 15 | * | 1 Jul 2002 |
| -Scrapers | 7 | * | 1 Jul 2002 |
| -Skid Steer Loader | 7 | * | 1 Jul 2002 |
| -Tool Carrier | 10 | * | 1 Jul 2002 |
| -Wheel Loader | 8 | * | 1 Jul 2002 |
| Tailings dams | 20 | 1 Jan 2001 | |
| Underground Mobile Mining Machines: | |||
| -Compressors | 10 | * | 1 Jul 2002 |
| -Continuous Haulage System | 10 | * | 1 Jul 2002 |
| -Continuous Miner | 10 | * | 1 Jul 2002 |
| -Drill Rigs: | |||
| --Diamond | 20 | * | 1 Jul 2002 |
| --Production | 7 | * | 1 Jul 2002 |
| -Feeder Breaker | 15 | * | 1 Jul 2002 |
| -Grader | 10 | * | 1 Jul 2002 |
| -Jumbo | 10 | * | 1 Jul 2002 |
| -Load-Haul-Dump Machine | 6 | * | 1 Jul 2002 |
| -Long-wall Equipment: | |||
| --Armoured Face Conveyor | 6 | * | 1 Jul 2002 |
| --Beam Stage Loader | 7 | * | 1 Jul 2002 |
| --Hydraulic Pump Module | 15 | * | 1 Jul 2002 |
| --Hydraulic Roof Support | 10 | * | 1 Jul 2002 |
| --Impact Crusher | 10 | * | 1 Jul 2002 |
| --Mobile Conveyor Tail End | 5 | * | 1 Jul 2002 |
| --Roof Support Relocation Vehicle | 10 | * | 1 Jul 2002 |
| --Shearer | 7 | * | 1 Jul 2002 |
| --Shearer Carrier | 10 | * | 1 Jul 2002 |
| -Maintenance Vehicle | 8 | * | 1 Jul 2002 |
| -Personnel Transporter | 8 | * | 1 Jul 2002 |
| -Raise Borers and Down Reamers | 20 | * | 1 Jul 2002 |
| -Roof Bolters | 8 | * | 1 Jul 2002 |
| -Scissor Lift | 6 | * | 1 Jul 2002 |
| -Shuttle Car | 12 | * | 1 Jul 2002 |
| -Skid Steer Loader | 12 | * | 1 Jul 2002 |
| -Underground Haulage Trucks | 6 | * | 1 Jul 2002 |
| -Wheel Loader | 6 | * | 1 Jul 2002 |
| Workshop Plant | 20 | 1 Jan 2001 | |
[8] Table A, industry category Mining (11010 to 15200), sub-category Oil and Gas Extraction (12000)
substitute
| Oil and Gas Extraction (12000) | |||
|---|---|---|---|
| Gas production assets: | |||
| -Central production facility assets: | |||
| --Boiler | 10 | * | 1 Jul 2002 |
| --Cabling for power and control system | 30 | * # | 1 Jul 2002 |
| --Diesel system | 15 | * | 1 Jul 2002 |
| --Drains system | 20 | * # | 1 Jul 2002 |
| --Drill rig | 10 | * | 1 Jul 2002 |
| --Flare system assets: | |||
| ---Carbon steel piping | 15 | * | 1 Jul 2002 |
| ---Flare tip | 5 | * | 1 Jul 2002 |
| ---Stainless steel piping | 30 | * # | 1 Jul 2002 |
| --Fuel gas system | 30 | * # | 1 Jul 2002 |
| --Gas compression and reinjection assets: | |||
| ---Gas compressor used offshore | 10 | * | 1 Jul 2002 |
| ---Gas turbine driver used offshore | 12 ½ | * | 1 Jul 2002 |
| ---Power turbine used offshore | 12 ½ | * | 1 Jul 2002 |
| ---Generally (including piping, skid, vessels and assets used onshore) | 30 | * | 1 Jul 2002 |
| --Heat exchanger | 30 | * # | 1 Jul 2002 |
| --Major carbon steel vessels | 12 ½ | * | 1 Jul 2002 |
| --Major stainless steel (or lined) vessels | 30 | * # | 1 Jul 2002 |
| --Offshore platform: | |||
| ---Generally (including accommodation module, flare structure, helideck, jacket, primary steel work and topsides secondary steel work) | 30 | * # | 1 Jul 2002 |
| ---Topsides tertiary steelwork (including handrails, ladders and stairs) | 15 | * | 1 Jul 2002 |
| --Piping | 30 | * # | 1 Jul 2002 |
| --Pump: | |||
| ---Circulation pump | 12 ½ | * | 1 Jul 2002 |
| ---Generally | 20 | * # | 1 Jul 2002 |
| ---Seawater lift pump | 15 | * | 1 Jul 2002 |
| --Shutdown and fire/gas system | 15 | * | 1 Jul 2002 |
| --Tempered water system assets: | |||
| ---Chemical treatment assets | 12 ½ | * | 1 Jul 2002 |
| ---Piping and vessels | 30 | * # | 1 Jul 2002 |
| --Utility air compressors | 15 | * | 1 Jul 2002 |
| -Control systems | 10 | * | 1 Jul 2002 |
| -Electricity generation assets - see Table A Electricity Supply (36100) | * | 1 Jul 2002 | |
| -Floating production storage and offloading (FPSO) vessel (incorporating mooring system) | 20 | * # | 1 Jul 2002 |
| -Floating storage and offloading (FSO) vessel (incorporating mooring system) | 20 | * # | 1 Jul 2002 |
| -Infield pipeline | 30 | * # | 1 Jul 2002 |
| -Instruments (including level, pressure and temperature indicators) | 12 ½ | * | 1 Jul 2002 |
| -Offshore bulk loading transfer system | 10 | * | 1 Jul 2002 |
| -Subsea production assets (including control umbilical, flowline and manifold) | 20 | * # | 1 Jul 2002 |
| -Trunkline | 30 | * # | 1 Jul 2002 |
| -Valve | 12 ½ | * | 1 Jul 2002 |
| -Well and downhole equipment | 15 | * | 1 Jul 2002 |
| -Wellhead and christmas tree | 30 | * | 1 Jul 2002 |
| 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 | |
| Oil production assets: | |||
| -Central production facility assets (excluding FPSOs): | |||
| --Boiler | 10 | * | 1 Jul 2002 |
| --Circulation pump | 12 ½ | * | 1 Jul 2002 |
| --Drill rig | 10 | * | 1 Jul 2002 |
| --Flare tip | 5 | * | 1 Jul 2002 |
| --Gas compression and reinjection assets: | |||
| ---Gas compressor used offshore | 10 | * | 1 Jul 2002 |
| ---Gas turbine driver used offshore | 12 ½ | * | 1 Jul 2002 |
| ---Power turbine used offshore | 12 ½ | * | 1 Jul 2002 |
| ---Generally (including piping, skid, vessels and assets used onshore) | 15 | * | 1 Jul 2002 |
| --Generally (including offshore platform) | 15 | * | 1 Jul 2002 |
| --Major carbon steel vessels | 12 ½ | * | 1 Jul 2002 |
| --Pump: | |||
| ---Circulation pump | 12 ½ | * | 1 Jul 2002 |
| ---Other | 15 | * | 1 Jul 2002 |
| --Tempered water system assets: | |||
| ---Chemical treatment assets | 12 ½ | * | 1 Jul 2002 |
| ---Piping and vessels | 15 | * | 1 Jul 2002 |
| -Control systems | 10 | * | 1 Jul 2002 |
| -Electricity generation assets - see Table A Electricity Supply (36100) | * | 1 Jul 2002 | |
| -Floating production storage and offloading (FPSO) vessel (incorporating mooring system) | 20 | * # | 1 Jul 2002 |
| -Floating storage and offloading (FSO) vessel (incorporating mooring system) | 20 | * # | 1 Jul 2002 |
| -Infield pipeline | 15 | * | 1 Jul 2002 |
| -Instruments (including level, pressure and temperature indicators) | 12 ½ | * | 1 Jul 2002 |
| -Offshore bulk loading transfer system | 10 | * | 1 Jul 2002 |
| -Subsea production assets (including control umbilical, flowline and manifold) | 15 | * | 1 Jul 2002 |
| -Trunkline | 30 | * # | 1 Jul 2002 |
| -Valve | 12 ½ | * | 1 Jul 2002 |
| -Well and downhole equipment | 10 | * | 1 Jul 2002 |
| -Wellhead and christmas tree | 15 | * | 1 Jul 2002 |
| Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) | * | 1Jul 2002 | |
[9] Table A, industry category Retail Trade (51100 to 53295), sub-category Motor vehicle retailing and services (53110 to 53295)
after
| --Drum | 10 | 1 Jan 2001 |
insert
| -Drums | 4 | 1 Jan 2001 | |
| -Kerbside tanks | 10 | 1 Jan 2001 |
[10] Table A, industry category Retail Trade (51100 to 53295), sub-category Motor vehicle retailing and services (53110 to 53295)
after
| -Self-service pump installations (comprising pump and coin unit) | 10 | 1 Jan 2001 |
insert
| -Trade utensils (including sales and garage equipment) | 13 ⅓ | 1 Jan 2001 |
[11] Table A, industry category Transport and Storage (61100 to 67090), sub-category Air and Space Transport (64010)
omit
| Air and Space Transport (64010) | |||
|---|---|---|---|
| Aircraft Industry: | |||
| -Aircraft | |||
| --General use | 8 | 1 Jan 2001 | |
insert
| Air Transport and Services to Air Transport (64010 to 64033) and (66300) | |||
|---|---|---|---|
| Aircraft refuelling equipment | 10 | 1 Jan 2001 | |
[12] Table A, industry category Transport and Storage (61100 to 67090), sub-category Water Transport (63010 to 63030)
substitute
| Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) | |||
|---|---|---|---|
| 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 | |
| -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 | |
| Port Assets: | |||
| -Cargo handling equipment: | |||
| --Containers, transportable (used to transport goods by road, rail and sea) | 10 | * | 1 Jan 2001 |
| --Cranes: | |||
| ---Container/Portainer | 20 | * | 1 Jul 2002 |
| ---Fixed | 25 | * | 1 Jul 2002 |
| ---Mobile (over 15.24 tonnes lift) | 20 | * | 1 Jul 2002 |
| --Dozers | 9 | * | 1 Jul 2002 |
| --Forklifts: | |||
| ---Container handling | 7 ½ | * | 1 Jul 2002 |
| ---General handling | 11 | * | 1 Jul 2002 |
| --Rail mounted gantries | 15 | * | 1 Jul 2002 |
| --Reach stackers | 10 | * | 1 Jul 2002 |
| --Ship loaders | 30 | * | 1 Jul 2002 |
| --Ship unloaders | 20 | * | 1 Jul 2002 |
| --Spreaders | 5 | * | 1 Jul 2002 |
| --Stackers, reclaimers and stackers/reclaimers | 25 | * | 1 Jul 2002 |
| --Straddle carriers | 12 ½ | * | 1 Jul 2002 |
| --Wheel loaders | 8 | * | 1 Jul 2002 |
| -Control systems: | |||
| --Control system assets - plc's and hardware | 10 | * | 1 Jul 2002 |
| --Motor control centre and motor control field devices | 20 | * | 1 Jul 2002 |
| -Environmental equipment: | |||
| --Current, tidal, wave and wind monitoring systems | 5 | * | 1 Jul 2002 |
| --Oil spill containment boom | 10 | * | 1 Jul 2002 |
| -Intermodal facilities: | |||
| --Receival station assets (including belt feeder, hopper and tippler) | 30 | * | 1 Jul 2002 |
| --Truck and rail receival dump pit | 50 | * | 1 Jul 2002 |
| -Land based facilities: | |||
| --Concrete rail beams and rails | 30 | * | 1 Jul 2002 |
| --Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) | 30 | * | 1 Jul 2002 |
| --Dust suppression systems | 30 | * | 1 Jul 2002 |
| --Electricity supply assets - see Table A Electricity supply (36100) | * | 1 Jul 2002 | |
| --Storage sheds, to the extent they form an integral part of bulk handling equipment | 40 | * | 1 Jul 2002 |
| -Navigational aids: | |||
| --Land based navigational aids | 20 | * | 1 Jul 2002 |
| --Offshore beacons, channel markers and lead lights: | |||
| ---Floating buoys | 10 | * | 1 Jul 2002 |
| ---Piled structures | 20 | * | 1 Jul 2002 |
| -Other facilities: | |||
| --Cathodic protection: | |||
| ---Impressed current system | 30 | * | 1 Jul 2002 |
| ---Sacrificial system | 15 | * | 1 Jul 2002 |
| --Dry docks | 40 | * | 1 Jul 2002 |
| --Fender systems: | |||
| ---Elastomeric | 20 | * | 1 Jul 2002 |
| ---Timber | 10 | * | 1 Jul 2002 |
| --Gangways - removable | 10 | * | 1 Jul 2002 |
| --Mooring facilities (including bollards) | 40 | * | 1 Jul 2002 |
| --Mooring quick release hooks | 20 | * | 1 Jul 2002 |
| --Pontoons - floating | 20 | * | 1 Jul 2002 |
| --Slipways (incorporating rails, ramps, runners and winching systems) | 30 | * | 1 Jul 2002 |
| --Wharves, dolphins and jetties | 40 | * | 1 Jul 2002 |
| 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 | |
| WHOLESALE TRADE (45110 to 47990) | |||
|---|---|---|---|
| Mineral, Metal and Chemical Wholesaling (45210 to 45230) | |||
| Petroleum Products Wholesaling Assets: | |||
| -Drums | 4 | 1 Jan 2001 | |
| -Tanks (including crude, intermediate and finished product tanks) | 20 | 1 Jan 2001 | |
[13] Table B, items beginning with A
omit
| -Aeroplanes and helicopters: | |||
| --General use | 8 | 1 Jan 2001 | |
| --Used predominantly for agricultural spraying or dusting | 4 | 1 Jan 2001 |
insert
| -Aeroplane: | |||
| --General use | 20 | * | 1 Jul 2002 |
| --Used predominantly for agricultural spraying or agricultural dusting | 10 | * | 1 Jul 2002 |
[14] Table B, items beginning with A
after
| -Gliders/sailplanes | 10 | 1 Jan 2001 |
insert
| -Helicopter: | |||
| --General use | 20 | * | 1 Jul 2002 |
| --Used predominantly for mustering, agricultural spraying or agricultural dusting | 10 | * | 1 Jul 2002 |
[15] Table B, items beginning with B
omit
| Bulldozers | 6 ⅔ | 1 Jan 2001 |
[16] Table B, items beginning with D
after
| Docks (floating) | 20 | 1 Jan 2001 |
insert
| Dozers/Front End Loaders | 9 | * | 1 Jul 2002 |
[17] Table B, items beginning with F
after
| Fogging Machines (insecticide) | 8 | 1 Jan 2001 |
insert
| Forklifts | 11 | * | 1 Jul 2002 |
[18] Table B, items beginning with M
omit
| Marinas (floating) | 20 | 1 Jan 2001 |
[19] Table B, items beginning with M
after
| Modular Switching System | 10 | 1 Jan 2001 |
insert
| Motor Graders | 10 | * | 1 Jul 2002 |
[20] Table B, items beginning with M
omit
| --Heavy haulage (mining, building and construction and road making industries) | 5 | 1 Jan 2001 |
insert
| --Heavy haulage (building and construction and road making industries) | 5 | 1 Jul 2002 |
[21] Table B, items beginning with M
omit
| -Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): | |||
| --Generally | 6 ⅔ | 1 Jan 2001 |
insert
| -Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): | |||
| --Generally | 8 | * | 1 Jul 2002 |
[22] Table B, items beginning with M
omit
| -Fork-lifters, automatic loaders, transporters and front-end loaders | 6 ⅔ | 1 Jan 2001 |
[23] Table B, items beginning with P
after
| Paint-tinting and Colour Blending Machines | 5 | 1 Jan 2001 |
insert
| Pallets | 5 | 1 Jan 2001 |
[24] Table B, items beginning with P
omit
| Pontoons (floating) | 40 | 1 Jan 2001 |
[25] Table B, items beginning with S
omit
| Slips and Standing Ways | 20 | 1 Jan 2001 |
[26] Table B, items beginning with W
omit
| Wharves | 40 | 1 Jan 2001 |
20 June 2002
BRUCE WILLIAM QUIGLEY,
Deputy Chief Tax Counsel
Registration Number: F2005B01740
Registration Date: 18 August 2005