Depreciation 2003/2
Commonwealth of Australia
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 2003 (No. 2).
2 Commencement
This Determination commences on 1 July 2003.
3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001
Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001.
Schedule 1 Amendments
(section 3)
[1] Table A, industry category Communication Services (71110 to 71200)
substitute
|
Telecommunication Services (71120 to 71200) |
|||
|---|---|---|---|
| Backbone Network Assets: | |||
| Conduits | 40 | * | 1 Jul 2003 |
| Cross connects (including digital and optical) | 15 | * | 1 Jul 2003 |
| Multiplexers (including wave division, terminal, and add-drop) | 15 | * | 1 Jul 2003 |
| Optical amplifiers | 15 | * | 1 Jul 2003 |
| Optical fibre cables | 25 | * | 1 Jul 2003 |
| Optical patch panels | 25 | * | 1 Jul 2003 |
| Regenerators | 15 | * | 1 Jul 2003 |
| Equipment Shelters (transportable) | 25 | * | 1 Jul 2003 |
| 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 |
| 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 |
| Racks | 20 | * | 1 Jul 2003 |
[2] Table A, industry category Health and Community Services (86110 to 87290)
substitute
| Medical Assets: | |||
| Benchtop sterilisers | 5 | * | 1 Jul 2003 |
| Benchtop ultrasonic cleaners | 7 | * | 1 Jul 2003 |
| Clinical furniture | 10 | * | 1 Jul 2003 |
| X-Ray viewers | 10 | * | 1 Jul 2003 |
|
Dental Services ( 86230 ) |
|||
| Dentists' assets: | |||
| Air abrasion units | 10 | * | 1 Jul 2003 |
| Air compressors | 10 | * | 1 Jul 2003 |
| Amalgamators | 7 | * | 1 Jul 2003 |
| Amalgam separators | 7 | * | 1 Jul 2003 |
| Computerised (CAD/CAM) ceramic restoration systems: | |||
| Imaging units | 7 | * | 1 Jul 2003 |
| Milling units | 5 | * | 1 Jul 2003 |
| Curing lights (halogen) | 5 | * | 1 Jul 2003 |
| Dental chairs | 10 | * | 1 Jul 2003 |
| Dental instruments: | |||
| Hand-held manually operated instruments | 3 | * | 1 Jul 2003 |
| Handpieces (driven by compressed air, compressed gas or electricity) | 3 | * | 1 Jul 2003 |
| Dental lasers: | |||
| Hard tissue and soft tissue lasers | 7 | * | 1 Jul 2003 |
| Soft tissue and whitening lasers | 7 | * | 1 Jul 2003 |
| Soft tissue lasers | 10 | * | 1 Jul 2003 |
| Dental loupes | 10 | * | 1 Jul 2003 |
| Dental operating lights | 10 | * | 1 Jul 2003 |
| Dental units | 10 | * | 1 Jul 2003 |
| Dental x-ray assets: | |||
| Conventional x-ray film systems (incorporating control box, swing arm and x-ray head but excluding OPG systems) | 15 | * | 1 Jul 2003 |
| Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) | 7 | * | 1 Jul 2003 |
| Intra-oral x-ray film processors | 10 | * | 1 Jul 2003 |
| Handpiece cleaners | 5 | * | 1 Jul 2003 |
| Intra-oral camera systems (incorporating camera and integrated processor/docking station) | 7 | * | 1 Jul 2003 |
| Nitrous oxide sedation units | 20 | * | 1 Jul 2003 |
| Oral surgical motors | 5 | * | 1 Jul 2003 |
| Suction units | 10 | * | 1 Jul 2003 |
| Ultrasonic scalers (standalone) | 10 | * | 1 Jul 2003 |
|
Hospitals
( 86110 ) |
|||
| Hospital assets: | |||
| Anaesthesia machines | 10 | * | 1 Jan 2003 |
| Angiography assets: | |||
| Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) | 4 | * | 1 Jul 2002 |
| Image intensifier | 7 | * | 1 Jul 2002 |
| Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors | 10 | * | 1 Jul 2002 |
| Cell savers and cell separators | 7 | * | 1 Jan 2003 |
| Colposcopes | 10 | * | 1 Jan 2003 |
| Defibrillators | 10 | * | 1 Jan 2003 |
| Diathermy and cautery machines/electrosurgical generators | 10 | * | 1 Jan 2003 |
| Endoscopic surgery assets (excluding disposable accessories): | |||
| Arthroscopic fluid management systems | 7 | * | 1 Jan 2003 |
| Endoscopes (flexible and rigid) and endoscopic surgical instruments | 4 | * | 1 Jan 2003 |
| Endoscopic camera systems: | |||
| Beam splitters and light sources | 10 | * | 1 Jan 2003 |
| Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors | 5 | * | 1 Jan 2003 |
| Still cameras | 7 | * | 1 Jan 2003 |
| Video monitors and video recorders | 7 | * | 1 Jan 2003 |
| Endoscopic electrosurgical generators | 10 | * | 1 Jan 2003 |
| Endoscopic lasers | 10 | * | 1 Jan 2003 |
| Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) | 5 | * | 1 Jan 2003 |
| Haemodialysis machines | 7 | * | 1 Jan 2003 |
| Head lights | 7 | * | 1 Jan 2003 |
| Hospital furniture: | |||
| Beds: | |||
| Electronic | 7 | * | 1 Jan 2003 |
| Mechanical | 10 | * | 1 Jan 2003 |
| Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables | 10 | * | 1 Jan 2003 |
| Infusion pumps: | |||
| General, pain management and rapid | 8 | * | 1 Jan 2003 |
| Syringe driven | 6 | * | 1 Jan 2003 |
| Insufflators | 10 | * | 1 Jan 2003 |
| Lithotriptors used for extra-corporeal shock wave lithotripsy | 7 | * | 1 Jan 2003 |
| Mechanical assist assets: | |||
| Calf and cuff compression devices | 8 | * | 1 Jan 2003 |
| Cardiac bypass and heart lung machines | 8 | * | 1 Jan 2003 |
| Intra-aortic balloon pumps | 8 | * | 1 Jan 2003 |
| Ventricular assist heart pumps | 8 | * | 1 Jan 2003 |
| Natal care assets (including incubators, infant warmers and mobile infant warmers) | 7 | * | 1 Jan 2003 |
| Operating tables and attachments: | |||
| Electronic | 10 | * | 1 Jan 2003 |
| Mechanical | 13 | * | 1 Jan 2003 |
| Operating theatre lights | 8 | * | 1 Jan 2003 |
| Pan flushers | 10 | * | 1 Jan 2003 |
| Patient hoists and lifters | 10 | * | 1 Jan 2003 |
| Patient monitoring assets: | |||
| Bedside monitoring systems | 7 | * | 1 Jan 2003 |
| Cardiac monitors | 7 | * | 1 Jan 2003 |
| ECG (electrocardiographs) | 7 | * | 1 Jan 2003 |
| Foetal monitors | 7 | * | 1 Jan 2003 |
| Pulse oximeters | 7 | * | 1 Jan 2003 |
| Vital signs monitors | 7 | * | 1 Jan 2003 |
| Patient warming assets (excluding disposable accessories): | |||
| Fluid warmers | 10 | * | 1 Jan 2003 |
| Forced air patient warmers | 10 | * | 1 Jan 2003 |
| Smoke evacuators | 8 | * | 1 Jan 2003 |
| Sterilisation and autoclave processing assets: | |||
| Drying cabinets | 10 | * | 1 Jan 2003 |
| Endoscope sterilisers and disinfectors | 5 | * | 1 Jan 2003 |
| Flash sterilisers | 10 | * | 1 Jan 2003 |
| Instrument washers | 10 | * | 1 Jan 2003 |
| Pre-vacuum sterilisers | 10 | * | 1 Jan 2003 |
| Ultrasonic cleaners and baths | 7 | * | 1 Jan 2003 |
| Surgical instruments: | |||
| Hand held manually operated instruments | 8 | * | 1 Jan 2003 |
| Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) | 7 | * | 1 Jan 2003 |
| Ultrasonic aspirators | 10 | * | 1 Jan 2003 |
| Ultrasonic scalpels | 10 | * | 1 Jan 2003 |
| Surgical lasers (excluding ophthalmic surgical lasers) | 10 | * | 1 Jan 2003 |
| Surgical microscopes | 10 | * | 1 Jan 2003 |
| Ultrasonic bladder scanners | 10 | * | 1 Jan 2003 |
| Ultrasonic needle guides | 10 | * | 1 Jan 2003 |
| Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons | 5 | * | 1 Jul 2002 |
| Ventilators: | |||
| Fixed | 7 | * | 1 Jan 2003 |
| Portable | 5 | * | 1 Jan 2003 |
| Wheelchairs | 10 | * | 1 Jan 2003 |
|
Nursing Homes
( 86130 ) |
|||
| Nursing Home: | |||
| Commode | 13⅓ | 1 Jan 2001 | |
| Nurse call equipment | 20 | 1 Jan 2001 | |
| Scales | 20 | 1 Jan 2001 | |
| Shower chairs | 10 | 1 Jan 2001 | |
| Trolleys | 13⅓ | 1 Jan 2001 | |
|
Ophthalmology, Optometry and Optical dispensing
( 86228 and 86320 ) |
|||
| Ophthalmic surgeons' plant | 10 | 1 Jan 2001 | |
| Vision analyser computer | 5 | 1 Jan 2001 | |
|
Pathology Services ( 86310 ) |
|||
| Pathologists' assets: | |||
| Batch slide stainer | 6 | * | 1 Jan 2002 |
| Bio hazard chambers | 10 | * | 1 Jan 2002 |
| Centrifuges | 5 | * | 1 Jan 2002 |
| Incubators | 6 | * | 1 Jan 2002 |
| Laboratory analysers | 5 | * | 1 Jan 2002 |
| Microscopes | 10 | * | 1 Jan 2002 |
| Rotary microtomes | 6 | * | 1 Jan 2002 |
| Tissue embedding systems | 6 | * | 1 Jan 2002 |
| Tissue processors | 6 | * | 1 Jan 2002 |
|
Podiatry Services ( 86392 ) |
|||
| Podiatrists' assets: | |||
| Computerised orthoses manufacturing assets: | |||
| Contact pin digitisers | 7 | * | 1 Jul 2003 |
| Carving mills | 7 | * | 1 Jul 2003 |
| Doppler vascularscopes | 5 | * | 1 Jul 2003 |
| Electric nail drills: | |||
| Dust extraction drills | 7 | * | 1 Jul 2003 |
| Portable dust extraction drills | 5 | * | 1 Jul 2003 |
| Water and alcohol based spray drills | 4 | * | 1 Jul 2003 |
| Examination/magnifying lamps | 10 | * | 1 Jul 2003 |
| Footrests | 10 | * | 1 Jul 2003 |
| Gait analysis assets: | |||
| Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) | 4 | * | 1 Jul 2003 |
| Non-computerised: | |||
| Treadmills | 10 | * | 1 Jul 2003 |
| Video cameras | 5 | * | 1 Jul 2003 |
| Video monitors and video recorders | 7 | * | 1 Jul 2003 |
| Orthotic benchtop grinders | 6 | * | 1 Jul 2003 |
| Patient chairs | 12 | * | 1 Jul 2003 |
| Podiatric instruments | 3 | * | 1 Jul 2003 |
| Vacuum presses | 3 | * | 1 Jul 2003 |
| Vascular neurological assessment assets: | |||
| Monofilaments | 2 | * | 1 Jul 2003 |
| Tuning forks | 10 | * | 1 Jul 2003 |
|
Radiology and Diagnostic Imaging Services ( 86227 and 86391 ) |
|||
| 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 |
|
Specialist Medical Services n.e.c ( 86228 ) |
|||
| Neurologists' assets: | |||
| Electroencephalography (EEG) systems (incorporating electrodes, amplifier, integrated software and integrated computer) | 5 | * | 1 Jul 2003 |
| Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computer) | 5 | * | 1 Jul 2003 |
| Thoracic Physicians' assets: | |||
| Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computer) | 7 | * | 1 Jul 2003 |
| Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems | 7 | * | 1 Jul 2003 |
| Lung function analysis exercise systems (incorporating flow sensors, treadmill or ergometer, ECG, pulse oximeter, integrated software, and integrated computer) | 7 | * | 1 Jul 2003 |
| Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computer) | 7 | * | 1 Jul 2003 |
| Spirometers | 7 | * | 1 Jul 2003 |
| Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitor, integrated carbon dioxide monitor, integrated pulse oximeters, integrated computer and integrated software) | 7 | * | 1 Jul 2003 |
|
Veterinary Services ( 86400 ) |
|||
| Veterinary's Plant (mobile clinic designed for carriage on utility or truck) | 13⅓ | 1 Jan 2001 | |
[3] Table A, industry category Manufacturing (21110 to 29490) sub-catagory Metal and metal Product Manufacturing (2710 to 27690)
omit
| Smelting Plant | 8 | * | 1 Jan 2003 |
insert
| Pyrometallurgy assets: | |||
| Calcination process assets (including kilns) | 25 | * | 1 Jul 2003 |
| Casting process assets for casting billets or ingots | 30 | * | 1 Jul 2003 |
| Converting process assets (including rotatable cylindrical furnaces) | 30 | * | 1 Jul 2003 |
| Cooling process assets (including cooling towers) | 25 | * | 1 Jul 2003 |
| Crushing and milling, infrastructure support, or materials handling assets used in pyrometallurgy - see Table A Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) | |||
| Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) | 25 | * | 1 Jul 2003 |
| Electro refining process assets | 20 | * | 1 Jul 2003 |
| Gas cleaning process assets (including electrostatic precipitators and baghouses) | 20 | * | 1 Jul 2003 |
| Roasting process assets (including kilns and furnaces) | 30 | * | 1 Jul 2003 |
| Sintering process assets (including continuous sintering machines) | 30 | * | 1 Jul 2003 |
| Smelting process assets (including furnaces) | 25 | * | 1 Jul 2003 |
[4] Table A, industry category Mining (11010 to 15200) , sub-catagory Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200)
substitute
| General Mining and Mineral Processing Assets (excluding Oil and Gas) (11010 to 11020) and (13110 to 15200) | |||
|---|---|---|---|
| Crushing and milling assets: | |||
| Crushers: | |||
| Cone and gyratory | 25 | * | 1 Jul 2003 |
| Feeder breaker | 20 | * | 1 Jul 2003 |
| Generally | 25 | * | 1 Jul 2003 |
| Impact and rotary | 20 | * | 1 Jul 2003 |
| Jaw | 25 | * | 1 Jul 2003 |
| Roller (including roll sizers) | 20 | * | 1 Jul 2003 |
| Grinding mills: | ; | ||
| Ball and rod | 25 | * | 1 Jul 2003 |
| Generally | 25 | * | 1 Jul 2003 |
| Hammer | 15 | * | 1 Jul 2003 |
| SAG (autogenous) | 25 | * | 1 Jul 2003 |
| Hydrometallurgy and Pyrometallurgy assets: | |||
| Adsorption process assets | 20 | * | 1 Jul 2003 |
| Agglomeration (pelletizing) assets | 25 | * | 1 Jul 2003 |
| Calcination process assets (including kilns) | 25 | * | 1 Jul 2003 |
| Casting process assets for casting billets or ingots | 30 | * | 1 Jul 2003 |
| Converting process assets (including rotatable cylindrical furnaces) | 30 | * | 1 Jul 2003 |
| Cooling process assets (including cooling towers) | 25 | * | 1 Jul 2003 |
| Counter current decantation (CCD) process assets | 20 | * | 1 Jul 2003 |
| Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) | 25 | * | 1 Jul 2003 |
| Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) | 20 | * | 1 Jul 2003 |
| Filtration process assets | 15 | * | 1 Jul 2003 |
| Gas cleaning process assets (including electrostatic precipitators and baghouses) | 20 | * | 1 Jul 2003 |
| Gas recovery process assets (including stripping and absorption assets) | 25 | * | 1 Jul 2003 |
| Ion exchange process assets | 15 | * | 1 Jul 2003 |
| Leaching process assets: | |||
| Atmospheric | 15 | * | 1 Jul 2003 |
| Generally | 25 | * | 1 Jul 2003 |
| Pressure | 25 | * | 1 Jul 2003 |
| Neutralisation process assets | 20 | * | 1 Jul 2003 |
| Pots and ladles used for molten materials | 30 | * | 1 Jul 2003 |
| Precipitation process assets (including tanks and agitators) | 20 | * | 1 Jul 2003 |
| Pressure vessels | 30 | * | 1 Jul 2003 |
| Roasting process assets (including kilns and furnaces) | 30 | * | 1 Jul 2003 |
| Sintering process assets (including continuous sintering machines) | 30 | * | 1 Jul 2003 |
| Smelting process assets (including furnaces) | 25 | * | 1 Jul 2003 |
| Solution treatment and metal recovery assets | 20 | * | 1 Jul 2003 |
| Solvent extraction process assets (including mixer-settler units) | 20 | * | 1 Jul 2003 |
| Tailings stills | 20 | * | 1 Jul 2003 |
| Infrastructure support assets: | |||
| Compressors | 15 | * | 1 Jul 2003 |
| Control systems and communication systems assets: | |||
| Generally | 10 | * | 1 Jul 2003 |
| Instruments | 10 | * | 1 Jul 2003 |
| Towers or other supporting structures | 30 | * | 1 Jul 2003 |
| Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) | 25 | * | 1 Jul 2003 |
| Mineral treatment structure | 40 | * | 1 Jul 2003 |
| Pipes and pipelines (including valves and fittings) | 25 | * | 1 Jul 2003 |
| Pumps: | * | ||
| Generally | 20 | * | 1 Jul 2003 |
| Positive displacement pumps | 15 | * | 1 Jul 2003 |
| Materials handling assets: | |||
| Belt magnets, samplers, metal detectors, analysers | 15 | * | 1 Jul 2003 |
| Bins, chutes, hoppers, bunkers, and silos | 30 | * | 1 Jul 2003 |
| Bucket elevators | 25 | * | 1 Jul 2003 |
| Conveyors | 25 | * | 1 Jul 2003 |
| Feeders: | |||
| Generally (including apron and belt) | 20 | * | 1 Jul 2003 |
| Vibrating | 15 | * | 1 Jul 2003 |
| Fuel storage tanks | 30 | * | 1 Jul 2003 |
| Gas storage tanks and spheres | 25 | * | 1 Jul 2003 |
| Grizzly bars and scalpers | 25 | * | 1 Jul 2003 |
| Overhead crane/gantry | 30 | * | 1 Jul 2003 |
| Stack (chimney) | 30 | * | 1 Jul 2003 |
| Stockpile assets: | |||
| Reclaim tunnel flow valves and activators | 25 | * | 1 Jul 2003 |
| Stackers, reclaimers and stacker/reclaimers | 25 | * | 1 Jul 2003 |
| Train loaders | 30 | * | 1 Jul 2003 |
| Tripper/stacker and stacking conveyor systems | 25 | * | 1 Jul 2003 |
| Tunnel vent and exhaust fans | 15 | * | 1 Jul 2003 |
| Water recycling facility | 20 | * | 1 Jul 2003 |
| Water storage tanks | 30 | * | 1 Jul 2003 |
| Mineral dressing assets: | * | 1 Jul 2003 | |
| Classification, gravity separation and dewatering assets: | |||
| Centrifuges | 15 | * | 1 Jul 2003 |
| Cyclones | |||
| Dense medium and heavy medium | 8 | * | 1 Jul 2003 |
| Generally (including classifying, desliming, and hydrocyclones) | 15 | * | 1 Jul 2003 |
| Generally | 18 | * | 1 Jul 2003 |
| Hydraulic classifiers and teetered bed separators | 20 | * | 1 Jul 2003 |
| Jigs | 25 | * | 1 Jul 2003 |
| Pneumatic tables and air separators | 25 | * | 1 Jul 2003 |
| Settling cones | 25 | * | 1 Jul 2003 |
| Shaking tables | 25 | * | 1 Jul 2003 |
| Sluices and cone concentrators | 25 | * | 1 Jul 2003 |
| Spirals | 12 | * | 1 Jul 2003 |
| Electrostatic separation assets | 20 | * | 1 Jul 2003 |
| Filtration assets (including pressure filtration and vacuum filtration equipment) | 15 | * | 1 Jul 2003 |
| Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) | 20 | * | 1 Jul 2003 |
| Magnetic separation assets (including cross belt, drum and disc types) | 20 | * | 1 Jul 2003 |
| Screening assets | 15 | * | 1 Jul 2003 |
| Thickening assets | 25 | * | 1 Jul 2003 |
| Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) | * | 1 Jul 2002 | |
| Railway Infrastructure Assets and Rolling-stock - see Table A Rail Transport (62000) | * | 1 Jan 2002 | |
| Surface Mobile Mining Machines: | |||
| Bucket Wheel Excavators | 30 | * | 1 Jul 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, rigiddump, 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 | |
|
Coal Mining (11010 to 11020) |
|||
|---|---|---|---|
| Coal preparation assets: | |||
| Centrifuges | 15 | * | 1 Jul 2003 |
| Crushing assets (including feeder breakers, impact, roller, and rotary crushers) | 20 | * | 1 Jul 2003 |
| Cyclones: | |||
| Dense medium, heavy medium | 6 | * | 1 Jul 2003 |
| Generally (including classifying, desliming and hydrocyclones) | 10 | * | 1 Jul 2003 |
| Filtration assets (including belt, drum and vacuum filters) | 15 | * | 1 Jul 2003 |
| Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) | 20 | * | 1 Jul 2003 |
| Grizzly bars and scalpers | 25 | * | 1 Jul 2003 |
| Jigs and heavy medium baths | 25 | * | 1 Jul 2003 |
| Magnetic separators | 20 | * | 1 Jul 2003 |
| Spirals | 12 | * | 1 Jul 2003 |
| Thickening assets | 25 | * | 1 Jul 2003 |
| Infrastructure support assets: | |||
| Analysers, belt magnets, grinding mills, metal detectors and samplers | 15 | * | 1 Jul 2003 |
| Coal preparation facility framework/structure | 40 | * | 1 Jul 2003 |
| Compressors | 15 | nbsp;* | 1 Jul 2003 |
| Control systems and communication systems assets: | |||
| Generally | 10 | * | 1 Jul 2003 |
| Instruments | 10 | * | 1 Jul 2003 |
| Towers or other supporting structures | 30 | * | 1 Jul 2003 |
| Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) | 25 | * | 1 Jul 2003 |
| Fuel storage tanks | 30 | * | 1 Jul 2003 |
| Gas storage tanks | 25 | * | 1 Jul 2003 |
| Overhead crane/gantry | 30 | * | 1 Jul 2003 |
| Pipes and pipelines | 25 | * | 1 Jul 2003 |
| Pumps: | |||
| Generally (including centrifugal pumps) | 20 | * | 1 Jul 2003 |
| Positive displacement pumps | 15 | * | 1 Jul 2003 |
| Train loaders | 30 | * | 1 Jul 2003 |
| Tunnel vent or exhaust fans | 15 | * | 1 Jul 2003 |
| Valves and other non pipe fittings | 10 | * | 1 Jul 2003 |
| Water recycling facility | 20 | * | 1 Jul 2003 |
| Water storage dams (including fire services dams and water storage dams generally) | 30 | * | 1 Jul 2003 |
| Water storage tanks | 30 | * | 1 Jul 2003 |
| Materials handling assets: | |||
| Bins, chutes, hoppers, silos and storage bunkers | 30 | * | 1 Jul 2003 |
| Bucket elevators | 25 | * | 1 Jul 2003 |
| Conveyors | 25 | * | 1 Jul 2003 |
| Feeders: | |||
| Generally (including apron and belt feeders) | 20 | * | 1 Jul 2003 |
| Vibrating feeders | 15 | * | 1 Jul 2003 |
| Stockpile spraying system | 20 | * | 1 Jul 2003 |
| Stockpile stackers, reclaimers and stacker reclaimers: | |||
| Generally (including all machinery) | 25 | * | 1 Jul 2003 |
| Reclaim tunnels | 25 | * | 1 Jul 2003 |
| Tripper/stacker | 25 | * | 1 Jul 2003 |
|
Construction Material Mining ( 14110 to 14190 ) |
|||
|---|---|---|---|
| Control systems (for conveying, crushing and screening assets) | 10 | * | 1 Jul 2003 |
| Conveyors: | |||
| Gravity take-up | 25 | * | 1 Jul 2003 |
| Screw take-up | 15 | * | 1 Jul 2003 |
| Crushers: | |||
| Generally | 20 | * | 1 Jul 2003 |
| Mobile (track or wheel mounted machinery including screening and conveying components) | 15 | * | 1 Jul 2003 |
| Cyclones | 15 | * | 1 Jul 2003 |
| Dredges | 20 | * | 1 Jul 2003 |
| Drill rigs | 8 | * | 1 Jul 2003 |
| Electrical switching assets | 20 | * | 1 Jul 2003 |
| Graders | 15 | * | 1 Jul 2003 |
| Heavy mobile quarry assets not specifically listed - see Table A Mining (11010 to 15200) | * | 1 Jul 2003 | |
| Hydraulic oversize-rock breakers (mounted above primary crusher) | 8 | * | 1 Jul 2003 |
| Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) | 20 | * | 1 Jul 2003 |
| Pug mills | 15 | * | 1 Jul 2003 |
| Screening assets | 12 | * | 1 Jul 2003 |
| Wheel loaders | 10 | * | 1 Jul 2003 |
| Wire saws | 10 | * | 1 Jul 2003 |
[5] Table A, industry category Mining (11010 to 15200) , after sub-catagory Oila dn Gas Extraction (12000)
insert
|
Sand Mining - Mineral ( 13150 ) |
|||
|---|---|---|---|
| Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) | 20 | * | 1 Jan 2003 |
| Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) | 15 | * | 1 Jan 2003 |
| Crushing assets (including drum scrubbers) | 30 | * | 1 Jan 2003 |
| Dredges | 20 | * | 1 Jan 2003 |
| Drying assets: | |||
| Generally (including flash and fluid bed dryers and fluid bed heaters) | 20 | * | 1 Jan 2003 |
| Rotary dryer kilns | 30 | * | 1 Jan 2003 |
| Dust management assets: | |||
| Baghouse filters and extractors | 30 | * | 1 Jan 2003 |
| Cyclones | 15 | * | 1 Jan 2003 |
| Multiclones | 20 | * | 1 Jan 2003 |
| Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) | 20 | * | 1 Jan 2003 |
| Filtration/Dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) | 15 | * | 1 Jan 2003 |
| Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators, and wet high intensity magnets) | 20 | * | 1 Jan 2003 |
| Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) | 30 | * | 1 Jan 2003 |
| Screening assets (including screens and trommels) | 15 | * | 1 Jan 2003 |
| Support assets: | |||
| Control systems | 10 | * | 1 Jan 2003 |
| Pipelines, piping and pumps | 20 | * | 1 Jan 2003 |
| Tanks: | |||
| Constant density and thickening | 20 | * | 1 Jan 2003 |
| Generally (including acid leaching and water) | 15 | * | 1 Jan 2003 |
| Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) | 30 | * | 1 Jan 2003 |
| Waste gas handling assets: | |||
| Afterburners | 20 | * | 1 Jan 2003 |
| Cyclones | 15 | * | 1 Jan 2003 |
| Electrostatic precipitators | 30 | * | 1 Jan 2003 |
| Scrubbers and stacks | 20 | * | 1 Jan 2003 |
[6] Table B, items beginning with A
omit
| Air-conditioning Plant: | |||
| Central type (including ducting and vents) | 13 ⅓ | 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 |
insert
| Air-conditioning assets (excluding pipes, duct work and vents): | |||
| Air handling units | 20 | * | 1 Jul 2003 |
| Cooling towers | 15 | * | 1 Jul 2003 |
| Condensing sets | 15 | * | 1 Jul 2003 |
| Chillers: | |||
| Absorption | 25 | * | 1 Jul 2003 |
| Centrifugal | 20 | * | 1 Jul 2003 |
| Volumetrics (including reciprocating, rotary, screw, scroll): | |||
| Air-cooled | 15 | * | 1 Jul 2003 |
| Water-cooled | 20 | * | 1 Jul 2003 |
| Damper motors (including variable air volume box controller) | 10 | * | 1 Jul 2003 |
| Fan coil units (connected to a condensing set) | 15 | * | 1 Jul 2003 |
| Humidifiers (steam generator) | 10 | * | 1 Jul 2003 |
| Mini split system up to 20KW (including ceiling, floor and high wall split system) | 10 | * | 1 Jul 2003 |
| Packaged air conditioning units | 15 | * | 1 Jul 2003 |
| Pumps | 20 | * | 1 Jul 2003 |
| Room units | 10 | * | 1 Jul 2003 |
[7] Table B, items beginning with C
omit
| Crushing Plant (stone) | 10 | 1 Jan 2001 |
[8] Table B, items beginning with X
omit
| 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 |
10 June 2003
BRUCE WILLIAM QUIGLEY,
Deputy Chief Tax Counsel
Registration Number: F2005B01715
Registration Date: 18 August 2005