Effective Life 2003/3
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This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.Income Tax Assessment Act 1997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 2003 (No. 3).
2 Commencement
This Determination commences on 1 January 2004.
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 Agriculture (01110 to 02200), under the heading "Silos"
omit
Concrete | 100 | 1 Jan 2001 |
[2] Table A, industry category Health and Community Services (86110 to 87290), sub-category Ophthalmology, Optometry and Optical dispensing (86228 and 86320)
substitute
Ophthalmology, Optometry and Optical dispensing
( 86228 and 86320 ) |
|||
Optical assets : | |||
Automatic Refractometers/Keratometers | 5 | * | 1 Jan 2004 |
Cameras (including anterior segment cameras, retinal cameras, fundus cameras): | |||
Analogue | 8 | * | 1 Jan 2004 |
Digital | 4 | * | 1 Jan 2004 |
Colour vision testers (automated) | 8 | * | 1 Jan 2004 |
Corneal topography systems | 5 | * | 1 Jan 2004 |
Examination chairs | 10 | * | 1 Jan 2004 |
Glaucoma diagnostic assets (including ocular coherence tomographs (OCT), scanning laser ophthalmoscopes and scanning laser polarimeters) | 5 | * | 1 Jan 2004 |
Keratometers (Ophthalmometers): | |||
Automated | 5 | * | 1 Jan 2004 |
Manual | 12 | * | 1 Jan 2004 |
Ophthalmic surgery assets: | |||
Microkeratome | 3 | * | 1 Jan 2004 |
Ophthalmic cryo surgery systems | 5 | * | 1 Jan 2004 |
Ophthalmic diathermy surgery systems | 5 | * | 1 Jan 2004 |
Ophthalmic lasers: | |||
Non-refractive | 10 | * | 1 Jan 2004 |
Refractive (including eye tracking systems) | 4 | * | 1 Jan 2004 |
Phacoemulsification systems | 4 | * | 1 Jan 2004 |
Pupillometers (used for refractive surgery) | 5 | * | 1 Jan 2004 |
Vitrectomy systems | 4 | * | 1 Jan 2004 |
Wave front analysers | 4 | * | 1 Jan 2004 |
Ophthalmic viewers | 5 | * | 1 Jan 2004 |
Ophthalmoscopes: | |||
Direct (including power supply) | 8 | * | 1 Jan 2004 |
Indirect | 9 | * | 1 Jan 2004 |
Refraction units (including examination chair, instrument arms, table and light source) | 10 | * | 1 Jan 2004 |
Refractometers (automated) | 5 | * | 1 Jan 2004 |
Slit lamp biomicroscopes: | |||
Hand-held | 9 | * | 1 Jan 2004 |
Mounted | 12 | * | 1 Jan 2004 |
Telemedicine digital imaging systems (excluding the imaging device) | 4 | * | 1 Jan 2004 |
Tonometers: | |||
Contact tonometers: | |||
Applanation: | |||
Hand-held | 6 | * | 1 Jan 2004 |
Mounted | 8 | * | 1 Jan 2004 |
Electronic | 6 | * | 1 Jan 2004 |
Non-contact tonometers: | |||
Hand-held | 5 | * | 1 Jan 2004 |
Table mounted | 8 | * | 1 Jan 2004 |
Trial lens sets | 20 | * | 1 Jan 2004 |
Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, Laser interference biometers, Pachymeters and Ultrasound biomicroscopes - UBM) | 5 | * | 1 Jan 2004 |
Visual acuity testing assets: | |||
Automated vision testers | 6 | * | 1 Jan 2004 |
Manual vision testers (phoropters) | 12 | * | 1 Jan 2004 |
Visual acuity charts (illuminated) | 10 | * | 1 Jan 2004 |
Visual acuity chart projectors (automated) | 8 | * | 1 Jan 2004 |
Visual field testing assets (perimeters) - automated | 5 | * | 1 Jan 2004 |
[ 3 ] Table A, industry category Health and Community Services ( 86110 to 87290), sub-category Veterinary Services ( 86400 )
substitute
Veterinary Services
( 86400 ) |
|||
Veterinarians' assets: | |||
Anaesthesia machines | 10 | * | 1 Jan 2004 |
Animal blow dryers | 5 | * | 1 Jan 2004 |
Animal cages: | |||
Fibreglass, plastic and polyethylene cages | 10 | * | 1 Jan 2004 |
Stainless steel cages | 20 | * | 1 Jan 2004 |
Animal patient monitoring assets (including blood pressure monitors, CO2 end-tidal monitors, ECGs and pulse oximeters) | 7 | * | 1 Jan 2004 |
Animal scales | 7 | * | 1 Jan 2004 |
Dental assets: | |||
Dental units | 10 | * | 1 Jan 2004 |
Ultrasonic scalers (standalone) | 10 | * | 1 Jan 2004 |
Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) | 10 | * | 1 Jan 2004 |
Electrocautery units | 10 | * | 1 Jan 2004 |
Electroejaculators | 6 | * | 1 Jan 2004 |
Hydrobaths | 8 | * | 1 Jan 2004 |
Pathology assets: | |||
Centrifuges | 5 | * | 1 Jan 2004 |
Laboratory analysers: | |||
Electrolyte analysers | 4 | * | 1 Jan 2004 |
Generally | 5 | * | 1 Jan 2004 |
Microscopes | 10 | * | 1 Jan 2004 |
Surgery lights | 10 | * | 1 Jan 2004 |
Tables and tubs | 20 | * | 1 Jan 2004 |
Ultrasound Systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 | * | 1 Jan 2004 |
X-ray assets (excluding direct radiography assets): | |||
Mobile or portable x-ray units | 10 | * | 1 Jan 2004 |
X-ray processors - automatic | 10 | * | 1 Jan 2004 |
[4] Table A, industry category Manufacturing (21110 to 29490), before sub-category Food, beverage and tobacco manufacturing (21110 to 21900)
insert
Basic chemical manufacturing
( 25310 to 25350 ) |
|||
Chemical Manufacturing Plant: | |||
General plant | 13 ⅓ | 1 Jan 2001 | |
Organic Peroxides Explosion (cell block) | 20 | 1 Jan 2001 | |
Fertiliser Manufacturing Plant | 20 | 1 Jan 2001 | |
Oxygen Manufacturing Plant | 13 ⅓ | 1 Jan 2001 | |
Salt Manufacturing and Refining Plant | 10 | 1 Jan 2001 | |
Sulphuric Acid Plant: | |||
Acid chambers (irrespective of raw material used) | 20 | 1 Jan 2001 | |
Plant: | |||
Where pyrites used in manufacture of the acid | 10 | 1 Jan 2001 | |
Where natural sulphur (brimstone) so used | 13 ⅓ | 1 Jan 2001 | |
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 |
[5] Table A, industry category Manufacturing (21110 to 29490), sub-category Food, beverage and tobacco manufacturing (21110 to 21900)
omit
Flour-milling Plant: | |||
Bins (wooden) | 33 ⅓ | 1 Jan 2001 | |
General plant | 13 ⅓ | 1 Jan 2001 | |
Silos (steel and concrete) | 100 | 1 Jan 2001 |
insert
Flour-milling Plant: | |||
Bins (wooden) | 33 ⅓ | 1 Jan 2001 | |
General plant | 13 ⅓ | 1 Jan 2001 | |
Silos, concrete | 50 | * | 1 Jan 2004 |
Silos, galvanised | 30 | * | 1 Jan 2004 |
Silos, steel | 40 | * | 1 Jan 2004 |
[6] Table A, industry category Manufacturing (21110 to 29490), after sub-category Machinery and Equipment Manufacturing (28110 to 28690)
insert
Medicinal and Pharmaceutical Product Manufacturing
( 24430 ) |
|||
Laboratory assets: | |||
Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) | 5 | * | 1 Jan 2004 |
Bench top autoclaves | 5 | * | 1 Jan 2004 |
Incubators | 6 | * | 1 Jan 2004 |
Particle sizers | 5 | * | 1 Jan 2004 |
Packaging assets: | |||
Accumulators | 10 | * | 1 Jan 2004 |
Batch, barcode, label, and volume readers | 10 | * | 1 Jan 2004 |
Blister pack packaging machines | 10 | * | 1 Jan 2004 |
Blow-fill-seal (BFS) machines | 12 | * | 1 Jan 2004 |
Bottle and vial inverters and blowers | 10 | * | 1 Jan 2004 |
Bottle and vial unscramblers | 10 | * | 1 Jan 2004 |
Bundlers and bundle packing machines | 10 | * | 1 Jan 2004 |
Cappers and sealers (including tamper proof sealers) | 10 | * | 1 Jan 2004 |
Cartoners | 10 | * | 1 Jan 2004 |
Check weighers | 10 | * | 1 Jan 2004 |
Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) | 12 | * | 1 Jan 2004 |
Desiccant and cotton wool depositors/inserters | 10 | * | 1 Jan 2004 |
Dropper and leaflet inserters | 10 | * | 1 Jan 2004 |
Flaming stations | 10 | * | 1 Jan 2004 |
Flow wrappers and shrink wrappers | 10 | * | 1 Jan 2004 |
Ink jet batch label printers | 7 | * | 1 Jan 2004 |
Labelling machines | 10 | * | 1 Jan 2004 |
Palletisers | 10 | * | 1 Jan 2004 |
Pinhole inspectors | 10 | * | 1 Jan 2004 |
Robotic pick and place packaging machines | 10 | * | 1 Jan 2004 |
Sleevers | 10 | * | 1 Jan 2004 |
Tablet/capsule fillers, feeders and counters | 10 | * | 1 Jan 2004 |
Production assets: | |||
Autoclaves (for terminal sterilisation) | 10 | * | 1 Jan 2004 |
Drying ovens | 10 | * | 1 Jan 2004 |
Encapsulators | 10 | * | 1 Jan 2004 |
Fluid bed dryers | 12 | * | 1 Jan 2004 |
Granulators and mixer/granulators | 12 | * | 1 Jan 2004 |
Homogenisers | 7 | * | 1 Jan 2004 |
Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production | 10 | * | 1 Jan 2004 |
Metal detectors | 10 | * | 1 Jan 2004 |
Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) | 10 | * | 1 Jan 2004 |
Sizing mills | 10 | * | 1 Jan 2004 |
Tablet and capsule coating machines, coating drums and coating pans | 12 | * | 1 Jan 2004 |
Tablet dedusters | 10 | * | 1 Jan 2004 |
Tablet presses | 10 | * | 1 Jan 2004 |
Vibrating sieves | 10 | * | 1 Jan 2004 |
Raw material storage and dispensing assets: | |||
Demountable strong rooms | 20 | * | 1 Jan 2004 |
Dispensing booths and associated air filtration systems | 10 | * | 1 Jan 2004 |
Laminar flow benches and biohazard cabinets | 8 | * | 1 Jan 2004 |
Safes | 20 | * | 1 Jan 2004 |
Weighing scales | 10 | * | 1 Jan 2004 |
Services: | |||
Air filtration systems | 10 | * | 1 Jan 2004 |
Water purification plant | 10 | * | 1 Jan 2004 |
[7] Table A, industry category Manufacturing (21110 to 29490), sub-category Metal and Metal Product Manufacturing (27110 to 27690)
omit
Die Casters' Plant: | |||
Aluminium | 3 | 1 Jan 2001 | |
Die casting furnaces | 10 | 1 Jan 2001 | |
Die casting machines and ancillary hydraulic plant | 13 ⅓ | 1 Jan 2001 | |
Forging stainless steel elbows | 5 | 1 Jan 2001 | |
General plant | 20 | 1 Jan 2001 | |
Overall rate (alternative to the above) | 13 ⅓ | 1 Jan 2001 | |
Tooling in metal trade | 4 ½ | 1 Jan 2001 |
[8] Table A, industry category Manufacturing (21110 to 29490), sub-category Metal and Metal Product Manufacturing (27110 to 27690)
after
Iron and Steel Industry: | |||
Granulators | 13 ⅓ | 1 Jan 2001 | |
Slag pots | 3 | 1 Jan 2001 |
insert
Metal casting assets (non-ferrous eg aluminium, brass and magnesium): | |||
Cooling assets (including tables, conveyors, towers) | 15 | * | 1 Jan 2004 |
Die casting machines (including high pressure, low pressure and gravity type machines) | 15 | * | 1 Jan 2004 |
Die tools (moulds used for casting) | 4 | * | 1 Jan 2004 |
Heating assets: | |||
Degassing assets | 5 | * | 1 Jan 2004 |
Furnaces (including dosing, holding and melting) | 15 | * | 1 Jan 2004 |
Heat treatment baskets | 5 | * | 1 Jan 2004 |
Heat treatment ovens | 20 | * | 1 Jan 2004 |
Ingot pre-heaters | 20 | * | 1 Jan 2004 |
Quenching tanks | 20 | * | 1 Jan 2004 |
Machining/finishing assets: | |||
Blast machines (including shot, sand, bead) | 20 | * | 1 Jan 2004 |
CNC lathes | 10 | * | 1 Jan 2004 |
CNC machining centres | 10 | * | 1 Jan 2004 |
CNC milling machines | 10 | * | 1 Jan 2004 |
Drilling machines | 15 | * | 1 Jan 2004 |
Linishing belt machines | 10 | * | 1 Jan 2004 |
Trim presses (hydraulic type and crank type) | 15 | * | 1 Jan 2004 |
Trim tools used in trim press machines | 4 | * | 1 Jan 2004 |
Vibrating machines (including rumbling and knock-out machines) | 10 | * | 1 Jan 2004 |
Materials handling conveyors | 10 | * | 1 Jan 2004 |
Molten metal transfer ladles | 3 | * | 1 Jan 2004 |
Paint line conveyors | 15 | * | 1 Jan 2004 |
Robots | 10 | * | 1 Jan 2004 |
Sand casting assets: | |||
Core boxes | 4 | * | 1 Jan 2004 |
Core making machines (core blowers) | 15 | * | 1 Jan 2004 |
Gas generators for sand curing | 15 | * | 1 Jan 2004 |
Testing assets: | |||
Co-ordinate measurement machines | 10 | * | 1 Jan 2004 |
Leak and pressure testing machines | 4 | * | 1 Jan 2004 |
Spectrometers | 10 | * | 1 Jan 2004 |
X-ray machines | 15 | * | 1 Jan 2004 |
[9] Table A, industry category Manufacturing (21110 to 29490), sub-category Non-metallic mineral product manufacturing (26110 to 26400)
omit
Cement-making Plant: | |||
General plant (e.g. rotary mixing machines) | 13 ⅓ | 1 Jan 2001 | |
Raw slurry storage bins | 66 ⅔ | 1 Jan 2001 | |
Slurry blending silos | 50 | 1 Jan 2001 | |
Slurry mixing silos | 50 | 1 Jan 2001 |
insert
Cement-making Plant: | |||
General plant (e.g. rotary mixing machines) | 13 ⅓ | 1 Jan 2001 | |
Silos: | |||
Concrete, generally | 50 | * | 1 Jan 2004 |
Concrete (used for gypsum or wet slag, or at port facilities) | 40 | * | 1 Jan 2004 |
Steel, generally | 30 | * | 1 Jan 2004 |
Steel (used for gypsum or wet slag, or at port facilities) | 20 | * | 1 Jan 2004 |
[10] Table A, industry category Manufacturing (21110 to 29490), after sub-category Non-metallic mineral product manufacturing (26110 to 26400)
insert
Other chemical product manufacturing
( 25410 to 25490 ) |
|||
Boot and Shoe Polish Manufacturing Plant | 13 ⅓ | 1 Jan 2001 | |
Explosive Manufacturing and Chemical Plant | 13 ⅓ | 1 Jan 2001 | |
Eucalyptus Oil Plant: | |||
Stills (coolers) | 40 | 1 Jan 2001 | |
Tanks | 40 | 1 Jan 2001 | |
Gelatine and Glue Manufacturing Plant | 13 ⅓ | 1 Jan 2001 | |
Ink Factory Plant | 20 | 1 Jan 2001 |
[11] Table A, industry category Manufacturing (21110 to 29490), sub-category Petroleum, coal, chemical and associated product manufacture (25100 to 25660)
omit the sub-category, and insert
Petroleum Refining
( 25100 ) |
|||
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 absorber | 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 |
Plastic products manufacturing
( 25610 to 25660 ) |
|||
Clothes Peg Manufacturing Plant (plastic) | 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 |
[12] Table A, industry category Manufacturing (21110 to 29490), after sub-category Printing, publishing and recorded media (24110 to 24309)
insert
Rubber products manufacturing
( 25510 to 25590 ) |
|||
Rubber Manufacturers' Plant: | |||
Moulds | 5 | 1 Jan 2001 | |
Process plant | 13 ⅓ | 1 Jan 2001 |
[13] Table A, industry category Mining (11010 to 15200), sub-category Oil and Gas Extraction (12000)
before
Gas production assets: |
insert
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 |
[14] Table A, industry category Personal and Other Services (95110 to 97000), sub-category Other Personal Services (95210 to 95291)
before
Cleaners' Plant: |
insert
Arboriculture and Gardening Services: | |||
Blowers | 3 | * | 1 Jan 2004 |
Brushcutters (including whipper snippers) | 2 | * | 1 Jan 2004 |
Chainsaws (including pole pruners) | 2 | * | 1 Jan 2004 |
Elevating work platforms | 15 | * | 1 Jan 2004 |
Hand tools (including pruner, rake, hedge shears, loppers and tree saws) | 3 | * | 1 Jan 2004 |
Hedge trimmers | 4 | * | 1 Jan 2004 |
Lawn edgers (excluding brushcutters) | 4 | * | 1 Jan 2004 |
Lawn mowers: | |||
Cylinder | 7 | * | 1 Jan 2004 |
Push (rotary) | 2 | * | 1 Jan 2004 |
Self propelled (rotary) | 2 | * | 1 Jan 2004 |
Ride-ons | 5 | * | 1 Jan 2004 |
Stump grinders | 5 | * | 1 Jan 2004 |
Tractors | 8 | * | 1 Jan 2004 |
Tractor attachments: | |||
Roller mowers | 4 | * | 1 Jan 2004 |
Slashers | 4 | * | 1 Jan 2004 |
Trailers used to carry tree and grass clippings | 5 | * | 1 Jan 2004 |
Tree climbing assets: | |||
Climbing hardware (including carabineers, figure of 8 and lowering pullies) | 1 | * | 1 Jan 2004 |
Climbing spurs | 10 | * | 1 Jan 2004 |
Friction lowering devices | 10 | * | 1 Jan 2004 |
Harness | 3 | * | 1 Jan 2004 |
Ropes | 1 | * | 1 Jan 2004 |
Wood chippers | 8 | * | 1 Jan 2004 |
[15] Table B, items beginning with M
after
Mini Lab | 10 | 1 Jan 2001 |
insert
Mini-skid steer loaders | 5 | * | 1 Jan 2004 |
Mini-skid steer loader attachments: | |||
Others (including auger and bucket) | 5 | * | 1 Jan 2004 |
Stump grinders | 2 | * | 1 Jan 2004 |
[16] Table B, items beginning with S
omit
Silos: | |||
Cement Storage | 66 ⅔ | 1 Jan 2001 | |
Bulk handling industry (used on a continuous basis to store different grains for short periods): | |||
Concrete construction | 50 | 1 Jan 2001 | |
Steel construction | 20 | 1 Jan 2001 | |
Ancillary mechanical equipment | 13 ⅓ | 1 Jan 2001 |
insert
Silos: | |||
Bulk handling: | |||
Ancillary mechanical equipment | 13 ⅓ | 1 Jan 2001 | |
Concrete construction | 50 | * | 1 Jan 2004 |
Galvanised construction | 30 | * | 1 Jan 2004 |
Steel construction | 40 | * | 1 Jan 2004 |
27 November 2003
BRUCE WILLIAM QUIGLEY,
Deputy Chief Tax Counsel
Registration Number: F2005B01702
Registration Date: 18 August 2005