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Effective Life 2004/1

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This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.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 2004 (No. 1).

2 Commencement

This Determination commences on 1 July 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 ACCOMMODATION, CAFES AND RESTAURANTS (57100 to 57402)

Omit

Accommodation
(57100)
Houses and Flats Let Furnished:      
    Blinds, Venetian 20   1 Jan 2001
    Electric clock 13 ⅓   1 Jan 2001
    Electric heater 10   1 Jan 2001
    Garbage units (compacting) 6 ⅔   1 Jan 2001
    Refrigerators 13 ⅓   1 Jan 2001
    Stoves 20   1 Jan 2001

[2]-Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 04203), sub-category Agriculture (01110 to 04203)

Omit heading

Agriculture
(01110 to 02200)

Substitute

Agriculture and Services to agriculture
(01110 to 02200)

[3]-Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 04203), sub-category Forestry and logging (03010 to 03030)

Insert after Agriculture and Services to agriculture (01110 to 02200)

Forestry and logging
(03010 to 03030)
Logging plant:            
    Cable system (including winches and high leads) 8  *  1 Jan 2001
    Forwarders 8  *  1 Jan 2001
    Harvesters and feller bunchers (includes heads) 7  *  1 Jan 2001
    Log trailers 10  *  1 Jan 2001
    Saws:            
        Mobile 8  *  1 Jan 2001
        Portable chain 2  *  1 Jan 2001
    Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7  *  1 Jan 2001

[4]-Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 04203), sub-category Fishing/Aquaculture (04110 to 04203)

Omit heading

Fishing / Aquaculture
(04110 to 04203)

Substitute

Marine fishing and Aquaculture
(04110 to 04203)

[5]-Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication Services (71110 to 71200)

Omit heading

Telecommunication services
(71110 to 71200)

Substitute

Telecommunication services
(71200)

[6]-Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication Services (71110 to 71200)

Insert after entry for International telecommunications submarine cable

Telecommunication services
(71200)
Microwave radio telecommunication assets:            
    Air-conditioning units 5  *  1 Jul 2004
    Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable):            
        High capacity licensed microwave radio 10  *  1 Jul 2004
        Medium capacity licensed microwave radio 8  *  1 Jul 2004
        Low capacity licensed microwave radio 5  *  1 Jul 2004
    Batteries, rectifiers 6  *  1 Jul 2004
    Equipment shelter 25  *  1 Jul 2004
    Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter:            
        High capacity licensed microwave radio system ≥ 68Mb 10  *  1 Jul 2004
        Medium capacity licensed microwave radio system ≥ 16Mb to < 68Mb 8  *  1 Jul 2004
        Low capacity licensed microwave radio system < 16Mb 5  *  1 Jul 2004
        Class licence microwave radio system (including antenna) 3  *  1 Jul 2004
    Multiplexer 10  *  1 Jul 2004
    Towers (including guyed, lattice and steel or concrete poles) 25  *  1 Jul 2004

[6]-Table A, industry category HEALTH AND COMMUNITY SERVICES (86110 to 87290)

Omit

Nursing Homes
(86130)
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

Substitute

Nursing homes
(86130)
Beds:            
    Electronic 7  *  1 Jul 2004
    Mechanical 10  *  1 Jul 2004
Bedside cabinets/lockers, carts and poles and overbed tables 10  *  1 Jul 2004
Commodes 10  *  1 Jul 2004
Nurse call systems 7  *  1 Jul 2004
Pan flushers 10  *  1 Jul 2004
Patient hoists and lifters 10  *  1 Jul 2004
Patient monitoring assets 7  *  1 Jul 2004
Patient scales 10  *  1 Jul 2004
Shower chairs 7  *  1 Jul 2004
Trolleys 10  *  1 Jul 2004
Wheelchairs 10  *  1 Jul 2004

[7]-Table A, industry category MANUFACTURING (21110 to 29490)

Omit the category

Substitute

MANUFACTURING
(21110 to 29490)
 
Food, beverage and tobacco manufacturing
(21110 to 21900)
Aerated water plant 13 ⅓     1 Jan 2001
Bacon manufacture:            
    Bacon bins (demountable pig confinement units):            
        Galvanised iron components of structure 33 ⅓     1 Jan 2001
        Plant installed in structure 20     1 Jan 2001
    Curing plant:            
        Fixtures (including overhead tracking) 20     1 Jan 2001
        Other 13 ⅓     1 Jan 2001
    Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery):            
        Brick, stone or concrete structure 100     1 Jan 2001
        Wooden structure 20     1 Jan 2001
Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies:            
    Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray unit, pan cleaners, and topping applicators) 15  *  1 Jan 2002
    Automatic pan storage unit 20  *  1 Jan 2002
    Automatic product handling assets (including basket loader and basket stacker) 15  *  1 Jan 2002
    Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter) 20  *  1 Jan 2002
    Conveyors:            
        Generally 15  *  1 Jan 2002
        Infloor 12  *  1 Jan 2002
    Cooling and refrigeration assets:            
        Cooling tunnels, tray and vacuum coolers 20  *  1 Jan 2002
        Freezers (including blast freezer, plate freezer) 15  *  1 Jan 2002
        Spiral cooler, spiral freezer 10  *  1 Jan 2002
    Final prover (mechanical type) 15  *  1 Jan 2002
    Final prover (rack type) 8  *  1 Jan 2002
    Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers) 12 ½  *  1 Jan 2002
    Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15  *  1 Jan 2002
    Ovens:            
        Rack ovens 8  *  1 Jan 2002
        Tray type ovens (including swing tray) 20  *  1 Jan 2002
        Tunnel ovens:            
            Generally 20  *  1 Jan 2002
            Lidding systems 10  *  1 Jan 2002
    Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers) 10  *  1 Jan 2002
    Proof and bake systems:            
        Spiral oven 15  *  1 Jan 2002
        Spiral prover 10  *  1 Jan 2002
    Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½  *  1 Jan 2002
    Slicers (including bread band slicer, cake slicer and reciprocating blade slicer) 10  *  1 Jan 2002
    Storage, feeding and ingredient handling assets:            
        Flour silos 25  *  1 Jan 2002
        Blowers, flour sifters and grain soak systems 15  *  1 Jan 2002
        Weighers 10  *  1 Jan 2002
Brewery plant:            
    General plant 20     1 Jan 2001
    Pipes and piping:            
        Condenser 20     1 Jan 2001
        Expansion 40     1 Jan 2001
        Other 40     1 Jan 2001
Butchers' plant 20     1 Jan 2001
Cigarette paper cutting and folding plant 10     1 Jan 2001
Confectioners' machinery 20     1 Jan 2001
Dairy product manufacturing:            
    Buildings            
            Factory building (66 ⅔ percent of the total cost of the building is regarded as an integral part of plant and machinery):            
            Brick or concrete structure 100     1 Jan 2001
            Wooden structure 20     1 Jan 2001
    Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15  *  1 Jan 2001
    Cheese blockformers 15  *  1 Jan 2001
    Churns (includes continuours buttermaker, butter reworker and ice cream freezer) 15  *  1 Jan 2001
    Continuous cheddaring machine 15  *  1 Jan 2001
    Conveyors 10     1 Jan 2001
    Driers (includes drum, fluidised bed and spray) 20  *  1 Jan 2001
    Evaporators (includes circulation/vacuum chamber and falling film) 20  *  1 Jan 2001
    Heat exchangers 15  *  1 Jan 2001
    Homogenisers 15  *  1 Jan 2001
    Membrane filtration plant:            
        Filter membranes 1 ½  *  1 Jan 2001
        Membrane holding tanks 15  *  1 Jan 2001
    Pumps (brine and cream) 10     1 Jan 2001
    Tanks (includes storage, mixing, process and balance tanks) 20  *  1 Jan 2001
    Water cooling and aerating plant 8     1 Jan 2001
Distillery plant (brandy etc) 13 ⅓     1 Jan 2001
Flour-milling plant:            
    Bins (wooden) 33 ⅓     1 Jan 2001
    General plant 13 ⅓     1 Jan 2001
    Silos, concrete 50  *  1 Jan 2004
    Silos, galvanised 30  *  1 Jan 2004
    Silos, steel 40  *  1 Jan 2004
Fruit and vegetable canning plant 20     1 Jan 2001
Jam-making plant 20     1 Jan 2001
Linseed oil manufacturing plant 13 ⅓     1 Jan 2001
Maltsters' plant:            
    Bins (wooden) 33 ⅓     1 Jan 2001
    General plant 13 ⅓     1 Jan 2001
    Silos (steel and concrete) 100     1 Jan 2001
Meat works plant:            
    Building (66 ⅔ per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery):            
        Brick, stone and concrete structures 100     1 Jan 2001
        Wooden structures 20     1 Jan 2001
        Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors) 20     1 Jan 2001
    General plant 13 ⅓     1 Jan 2001
Pasta manufacturing and related freezing equipment 10     1 Jan 2001
Poultry processing plant:            
    Conveyor systems and troughing 20     1 Jan 2001
    Refrigeration plant and boiler 10     1 Jan 2001
    General plant 13 ⅓     1 Jan 2001
Rendering plant:            
    Bagging/weigh batching machine 10  *  1 Jan 2001
    Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin) 15  *  1 Jan 2001
    Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper) 10  *  1 Jan 2001
    Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater) 15  *  1 Jan 2001
    Decanter/centrifuge 12  *  1 Jan 2001
    Environmental control equipment (includes condenser and associated equipment, bio-filter, air--scrubber, after-burner and dissolved air flotation system) 10  *  1 Jan 2001
    Feathrolyser/feather hydrolyser 10  *  1 Jan 2001
    Magnet 15  *  1 Jan 2001
    Mill 10  *  1 Jan 2001
    Mincer/grinder 5  *  1 Jan 2001
    Pans and screens (includes percolator pans/screen and shaker screen ) 15  *  1 Jan 2001
    Pre-breaker/pre-hogger 10  *  1 Jan 2001
    Screw and bucket elevators 10  *  1 Jan 2001
    Screw press/expeller press 13  *  1 Jan 2001
    Separator/polisher 15  *  1 Jan 2001
    Tallow storage tank 15  *  1 Jan 2001
    Waste heat evaporator 15  *  1 Jan 2001
Rice milling plant 13 ⅓     1 Jan 2001
Sugar mills 13 ⅓     1 Jan 2001
Tobacco kilns 20     1 Jan 2001
Wine-making machinery 20     1 Jan 2001
 
Textile, clothing, footwear and leather manufacturing
(22110 to 22620)
Boot and shoe-making machinery:            
    Machinery and general plant 13 ⅓     1 Jan 2001
    Moulds for plastic heels 3     1 Jan 2001
    Vulcanising moulds 5     1 Jan 2001
Clothing and millinery manufacturing plant:            
    Hat manufacturing plant and machinery 13 ⅓     1 Jan 2001
    Sewing machines 10     1 Jan 2001
    General plant 20     1 Jan 2001
Cotton manufacturers' machinery:            
    Conveyors 10     1 Jan 2001
    Engines, gas 20     1 Jan 2001
    Gas producer plant 13 ⅓     1 Jan 2001
    Gins 10     1 Jan 2001
Flock manufacturing plant:            
    General plant 20     1 Jan 2001
    Carding machines 13 ⅓     1 Jan 2001
Knitting machines 13 ⅓     1 Jan 2001
Rope and twine manufacturers' plant 20     1 Jan 2001
Tanners' plant:            
    General plant 20     1 Jan 2001
    Modern plant used in 'wet' process 13 ⅓     1 Jan 2001
Weaving machinery (silk and cotton) 13 ⅓     1 Jan 2001
Wool dumping machinery 13 ⅓     1 Jan 2001
Wool scouring machinery 16 ⅔     1 Jan 2001
Woollen manufacturers' machinery 16 ⅔     1 Jan 2001
 
Log sawmilling and timber dressing and Other wood product manufacturing
(23110 to 23290)
Clothes peg manufacturing plant (wood) 13 ⅓     1 Jan 2001
Case-making plant 13 ⅓     1 Jan 2001
Cork manufacturers' plant 10     1 Jan 2001
Frame (picture) manufacturing plant 13 ⅓     1 Jan 2001
Joinery plant 13 ⅓     1 Jan 2001
Moulding machinery (wood) 13 ⅓     1 Jan 2001
Saw milling equipment:            
    Dry or planner mill plant:            
        Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10  *  1 Jan 2001
        Stacker 15  *  1 Jan 2001
        Tray sorter 15  *  1 Jan 2001
    Green mill plant:            
        Edger line plant (includes board edger and resaw) 10  *  1 Jan 2001
        Heating plant (includes storage bins/silos) 15  *  1 Jan 2001
        Kiln drying plant:            
            Generally (includes kiln trolleys/carriages, traverser and weights) 10  *  1 Jan 2001
            Timber drying kilns and reconditioners 15  *  1 Jan 2001
        Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10  *  1 Jan 2001
        Sorter and trimming line plant:      
            Generally (includes grade mark reader and multi trimmer) 10  *  1 Jan 2001
            Stackers 15  *  1 Jan 2001
            Vertical bin sorters 15  *  1 Jan 2001
        Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) 10  *  1 Jan 2001
        Log, lumber and waste transfer equipment 15  *  1 Jan 2001
        Log yard equipment:            
            Fixed and mobile cranes 12  *  1 Jan 2001
            Mobile equipment (including log loaders with log grabs) 7  *  1 Jan 2001
            Watering systems 15  *  1 Jan 2001
        Miscellaneous plant:            
            Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10  *  1 Jan 2001
            Moisture meters 3  *  1 Jan 2001
            Saw and knife sharpening equipment 10  *  1 Jan 2001
            Walkways 15  *  1 Jan 2001
        Waste processing equipment:            
            Bins - waste, chip and fuel 15  *  1 Jan 2001
            Chippers, shakers/screens and hoggers 10  *  1 Jan 2001
Wood working plant 13 ⅓     1 Jan 2001
 
Paper and paper product manufacturing
(23310 to 23390)
Pulp and paper mill assets:            
    Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15  *  1 Jan 2002
    Box and carton making assets (including box converting assets and corrugators) 10  *  1 Jan 2002
    Chemical preparation assets (including tanks and pipes used for chemical preparation) 10  *  1 Jan 2002
    Electrical and instrumentation assets:            
        Control systems 10  *  1 Jan 2002
        Control valves 15  *  1 Jan 2002
        Local indicators (pressure, level and temperature) 15  *  1 Jan 2002
        Power plant assets (including switchgear, transformers, and turbo generators) - see Table A Electricity supply (36100)      *  1 Jan 2002
        Sensors:            
            Specialised 8  *  1 Jan 2002
            Standard 15  *  1 Jan 2002
    Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) 15  *  1 Jan 2002
    Paper machine assets:            
        Dry end assets (including calenders, coaters and-reelers) 15  *  1 Jan 2002
        Dryers (including MG cylinder and yankee cylinder) 25  *  1 Jan 2002
        Size press 15  *  1 Jan 2002
        Wet end assets (including forming section, head box and press section) 10  *  1 Jan 2002
    Pulp process assets:            
        Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20  *  1 Jan 2002
        Other assets (including cleaners, flotation-cells, pulpers and repulpers, refiners, screens--and washers/thickeners) 15  *  1 Jan 2002
    Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15  *  1 Jan 2002
    Tanks 20  *  1 Jan 2002
    Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10  *  1 Jan 2002
 
Printing, publishing and recorded media
(24110 to 24309)
Bookbinding plant and machinery 20     1 Jan 2001
Newspaper wrapping machines 10     1 Jan 2001
Printers' plant and machinery:            
    Dryers automatic and semi-automatic 6 ⅔     1 Jan 2001
    Dryers manual 20     1 Jan 2001
    Electronic engraving machines 10     1 Jan 2001
    Graphic arts plant:            
        Colour scanners 10     1 Jan 2001
        Guillotines 10     1 Jan 2001
        Offset printers 10     1 Jan 2001
        Platemaking apparatus 10     1 Jan 2001
    Machinery 13 ⅓     1 Jan 2001
    Photo-typesetting plant (computerised) 5     1 Jan 2001
    Printing machines incorporating electronic memory units 10     1 Jan 2001
     Screen printing plant (automatic and semi-automatic, including dryers) 6 ⅔     1 Jan 2001
    Type 6 ⅔     1 Jan 2001
Stationers' manufacturing plant 13 ⅓     1 Jan 2001
 
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 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
 
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
 
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
 
Medicinal and pharmaceutical product manufacturing
(25430)
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
 
Rubber product manufacturing
(25510 to 25590)
Rubber manufacturers' plant:            
    Moulds 5     1 Jan 2001
    Process plant 13 ⅓     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
 
Non-metallic mineral product manufacturing
(26100 to 26400)
Brick-making plant:            
    Automatic handling equipment 10     1 Jan 2001
    Brick kilns and pre kilns 13 ⅓     1 Jan 2001
    Cement brick plant 13 ⅓     1 Jan 2001
    Dryers 13 ⅓     1 Jan 2001
    General plant 10     1 Jan 2001
Cement-making plant:            
    General plant (e.g. rotary mixing machines) 13 ⅓     1 Jan 2001
    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
Concrete pipe manufacturing plant 13 ⅓     1 Jan 2001
Glass bottle manufacturing plant 13 ⅓     1 Jan 2001
Monumental masons' plant 13 ⅓     1 Jan 2001
Plaster manufacturing plant 8     1 Jan 2001
Pottery plant 20     1 Jan 2001
Slate works plant 20     1 Jan 2001
Tile manufacturing plant (cement and concrete):            
    General plant 10     1 Jan 2001
    Pallets (aluminium used in extrusion process) 5     1 Jan 2001
 
Metal product manufacturing
(27110 to 27690)
Designs used in connection with stamping decorative steel and iron work 40     1 Jan 2001
Foundry plant:            
    Converters 10     1 Jan 2001
    Furnaces 10     1 Jan 2001
    Laboratory 20     1 Jan 2001
    Ladles 10     1 Jan 2001
    Loose tools 5     1 Jan 2001
    Machine tools 20     1 Jan 2001
    Machinery and plant 20     1 Jan 2001
    Moulding boxes 10     1 Jan 2001
    Patterns 40     1 Jan 2001
    Plant and tools (excluding furnaces, converter and ladles) 13 ⅓     1 Jan 2001
    Rolling mill engines 13 ⅓     1 Jan 2001
Iron and steel industry:            
    Granulators 13 ⅓     1 Jan 2001
    Slag pots 3     1 Jan 2001
Metal crushing plant (core fragmentised) 13 ⅓     1 Jan 2001
Metal forming plant:            
    Dies and tooling 4 ½     1 Jan 2001
    Roll forming dies 10     1 Jan 2001
    Strip roll forming machines 20     1 Jan 2001
Nail manufacturing plant 20     1 Jan 2001
Saw-making plant 20     1 Jan 2001
Spring manufacturers' plant:            
    Cooling furnaces 10     1 Jan 2001
    Power presses, rotary cambering, scale testing and scragging machines 20     1 Jan 2001
Stamping blocks (used for designs of decorative steel and iron work) 20     1 Jan 2001
Tank manufacturing plant 20     1 Jan 2001
 
Alumina production
(27210)
Alumina manufacturing (including bauxite refining and calcined alumina manufacturing):            
    Bauxite crushing and handling assets:            
        Conveyors 30  *  1 Jan 2003
        Crushing assets 30  *  1 Jan 2003
        Screening assets 15  *  1 Jan 2003
        Stockpile reclaimers, stackers and stacker/reclaimers 30  *  1 Jan 2003
        Train loading assets (including conveyors, product bins and towers) 30  *  1 Jan 2003
    Bauxite residue disposal assets:            
        Initial containment areas 20     1 Jan 2001
        Mudlakes 10     1 Jan 2001
    Calcination assets:            
        Calciners and kilns 25  *  1 Jan 2003
        Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30  *  1 Jan 2003
    Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30  *  1 Jan 2003
    Control systems assets 10  *  1 Jan 2003
    Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30  *  1 Jan 2003
    Emissions control assets (including baghouse filters and electrostatic precipitators) 20  *  1 Jan 2003
    Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15  *  1 Jan 2003
    Pipework (including slurry pipes) 30  *  1 Jan 2003
    Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30  *  1 Jan 2003
            Brick or concrete structure 100     1 Jan 2001
            Wooden structure 20     1 Jan 2001
    Pumps 20  *  1 Jan 2003
    Steam raising and electrical infrastructure assets (including switchgear and transformers) 30  *  1 Jan 2003
 
Aluminium smelting
(27220)
Anode baking assets (including crucibles and furnaces) 20  *  1 Jan 2003
Anode (green) pasting assets:            
    Crushing assets 30  *  1 Jan 2003
    Mixing and forming assets 15  *  1 Jan 2003
    Screening assets 15  *  1 Jan 2003
Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20  *  1 Jan 2003
Compressors 20  *  1 Jan 2003
Control systems assets 10  *  1 Jan 2003
Cranes and gantries (including cell tending machines) 20  *  1 Jan 2003
Emissions control assets (including baghouse filters and electrostatic precipitators) 20  *  1 Jan 2003
Materials handling assets:            
    Anode transport vehicles and hot metal carriers 10  *  1 Jan 2003
    Generally (including conveyors, silos and stockpile reclaiming assets) 30  *  1 Jan 2003
Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20  *  1 Jan 2003
Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25  *  1 Jan 2003
Pumps 20  *  1 Jan 2003
Steam raising and electrical infrastructure assets:            
    Generally (including switchgear and transformers) 30  *  1 Jan 2003
    Rectiformers 20  *  1 Jan 2003
 
Copper, silver, lead and zinc smelting, refining and Basic non-ferrous metal manufacturing n.e.c.
(27230) and (27290)
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)      *  1 Jul 2003
    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
Tinsmiths' plant 20     1 Jan 2001
 
Non-ferrous metal casting   (27330)
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
 
Motor vehicle and part manufacturing
(28110 to 28190)
For metal casting assets see determinations for Non-ferrous metal casting (27330)            
Motor vehicle manufacturing plant:            
    Basic machinery 10     1 Jan 2001
    Tooling (i.e. jigs, dies, press tools and specialty attachments such as working heads and work--holding tools) 3     1 Jan 2001
Piston ring manufacturing plant:            
    Engineering works plant 20     1 Jan 2001
    Motors 20     1 Jan 2001
    Overhead gear, equipment, belting, etc 20     1 Jan 2001
    Precision machines 13 ⅓     1 Jan 2001
 
Other transport equipment manufacturing
(28210 to 28290)
Motor cycle building plant 10     1 Jan 2001
 
Photographic and optical good manufacturing
(28310)
Optical lens grinding and contact lens manufacturing:            
    CNC milling machines 7  *  1 Jul 2004
    Combined surface generators and grinders and finers 10  *  1 Jul 2004
    Deblocking and lens cleaning machines (including ultrasonic washers) 9  *  1 Jul 2004
    Finers 10  *  1 Jul 2004
    Finishing blockers 8  *  1 Jul 2004
    Frame tracers 5  *  1 Jul 2004
    Lap tools 10  *  1 Jul 2004
    Layout blockers 8  *  1 Jul 2004
    Lens coating machines 10  *  1 Jul 2004
    Lens curing and drying ovens 10  *  1 Jul 2004
    Lens edgers 7  *  1 Jul 2004
    Lens tinting machines 8  *  1 Jul 2004
    Lensmeters:            
        Manual 10  *  1 Jul 2004
        Automated 5  *  1 Jul 2004
    Polishers 10  *  1 Jul 2004
    Protective lacquering or surface saver taping machines 9  *  1 Jul 2004
    Surface generators and grinders 10  *  1 Jul 2004
    Surface lathes 8  *  1 Jul 2004
 
Professional and scientific equipment manufacturing n.e.c .
(28390)
Watchmakers' plant 10     1 Jan 2001
 
Other manufacturing
(29110 to 29490)
Broom and brush manufacturing plant 13 ⅓     1 Jan 2001
Furniture-making plant 13 ⅓     1 Jan 2001
Jewellers' plant 10     1 Jan 2001
Umbrella manufacturers' plant:            
    Cutting boards 10     1 Jan 2001
    Lathes 13 ⅓     1 Jan 2001
    Motors 20     1 Jan 2001

[8]-Table A, industry category MINING (11010 to 15200), sub-category General mining and mineral processing assets (excluding oil and gas) (11010 to 11020) and (13110 to 15200)

Omit heading

General mining and mineral processing assets (excluding oil and gas)
(11010 to 11020) and (13110 to 15200)

[9]-Table A, industry category MINING (11010 to 15200)

Insert after entry for Materials handling assets: Water storage tanks

    Weighing machines (including weighers for feeders and conveyors) 20  *  1 Jul 2004

[10]-Table A, industry category MINING (11010 to 15200), sub-category Sand mining - mineral (13150)

Omit heading

Sand mining - mineral
(13150)

Substitute

Mineral sand mining
(13150)

[11]-Table A, industry category MINING (11010 to 15200), after sub-category Oil and gas extraction (12000)

Insert

Gold ore mining
(13140)
Gold ore processing assets:            
    Adsorption process assets 15  *  1 July 2004
    Carbon regeneration kilns 12  *  1 Jul 2004
    Concentrators (including inline pressure jigs and mechanical concentrators) 10  *  1 Jul 2004
    Crushing assets:            
        Cone/gyratory crushers 20  *  1 Jul 2004
        Hydraulic rock breakers 12  *  1 Jul 2004
        Jaw crushers 20  *  1 Jul 2004
    Electrowinning/electrorefining assets 17  *  1 Jul 2004
    Elution columns 12  *  1 Jul 2004
    Elution storage tanks 17  *  1 Jul 2004
    Laboratory assets:            
        Atmospheric adsorption spectrometers 10  *  1 Jul 2004
        Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15  *  1 Jul 2004
    Leaching process assets (including carbon in pulp and carbon in leach processes) 15  *  1 July 2004
    Shaking tables 12  *  1 Jul 2004
    Slurry pipelines 15  *  1 Jul 2004
    Smelting furnaces 15  *  1 Jul 2004
    Thickening assets 20  *  1 Jul 2004

[12]-Table A, industry category MINING (11010 to 15200), after sub-category Mineral sand mining (13150)

Insert

Nickel ore mining
(13160)
Nickel ore processing assets:            
    Mineral treatment structure (including structures holding walkways, supporting assets and thoroughfares) 20  *  1 Jul 2004
    Reagent pumps (including high pressure acid leach pumps) 5  *  1 Jul 2004

[13]- Table A, industry category MINING (11010 to 15200), sub - category Construction material mining (14110 to 14190)

Relocate the sub-category to after Nickel ore mining (13160)

[14]- Table A, industry category PROPERTY AND BUSINESS SERVICES (77110 to 78690)

Insert after category heading

Note where the terms 'freestanding' and 'fixed' are used in entries for this industry category, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability.

[15]-Table A , industry category PROPERTY AND BUSINESS (77110 to 78690)

Insert before Machinery and equipment hiring and leasing (77410-77430)

Residential property operators (77110)
Assets generally:            
    Air conditioning assets (excluding ducting, pipes and vents):            
        Air handling units 20  *  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
        Condensing sets 15  *  1 Jul 2003
        Cooling towers 15  *  1 Jul 2003
        Damper motors (including variable air volume box controller) 10  *  1 Jul 2003
        Fan coil units (connected to condensing set) 15  *  1 Jul 2003
        Mini split systems 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
    Ceiling fans 5  *  1 Jul 2004
    Clocks, electric 10  *  1 Jul 2004
    Digital video display (DVD) players 5  *  1 Jul 2004
    Door closers 10  *  1 Jul 2004
    Door stops, freestanding 10  *  1 Jul 2004
    Escalators (machinery and moving parts) 20  *  1 Jan 2003
    Floor coverings (removable without damage):            
        Carpet 10     1 Jan 2001
        Floating timber 15  *  1 Jul 2004
        Linoleum 10     1 Jan 2001
        Vinyl 10     1 Jan 2001
    Furniture, freestanding 13 ⅓     1 Jan 2001
    Garbage bins 10  *  1 Jul 2004
    Garbage compacting systems (excluding chutes) 6 ⅔     1 Jan 2001
    Generators 20     1 Jan 2001
    Gym assets:            
        Cardiovascular 5  *  1 Jul 2004
        Resistance 10  *  1 Jul 2004
    Hand dryers, electrical 10     1 Jan 2001
    Heaters:            
        Fixed:            
            Electric 15  *  1 Jul 2004
            Gas:            
            -Ducted central heating unit 20  *  1 Jul 2004
            -Other 15  *  1 Jul 2004
        Freestanding 15  *  1 Jul 2004
    Hot water systems (excluding piping):            
        Electric 12  *  1 Jul 2004
        Gas 12  *  1 Jul 2004
        Solar 15  *  1 Jul 2004
    Intercom system assets 10  *  1 Jul 2004
    Lifts (including hydraulic and traction lifts) 30  *  1 Jan 2003
    Lights:            
        Fittings (excluding hardwired) 5  *  1 Jul 2004
        Freestanding 5  *  1 Jul 2004
        Shades, removable 5  *  1 Jul 2004
    Linen 5  *  1 Jul 2004
    Master antenna television (MATV) assets:            
        Amplifiers 10  *  1 Jul 2004
        Modulators 10  *  1 Jul 2004
        Power sources 10  *  1 Jul 2004
    Mirrors, freestanding 15  *  1 Jul 2004
    Radios 10     1 Jan 2001
    Rugs 7  *  1 Jul 2004
    Solar power generating system assets 20  *  1 Jul 2004
    Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 7  *  1 Jul 2004
    Surround sound systems (incorporating audio-video receivers and speakers) 10  *  1 Jul 2004
    Telecommunications assets:            
        Cordless phones 4  *  1 Jul 2004
        PABX computerised assets 10  *  1 Jul 2004
        Telephone hand sets 10  *  1 Jul 2004
    Television antennas, freestanding 5  *  1 Jul 2004
    Television sets 10  *  1 Jul 2004
    Vacuum cleaners:            
        Ducted:            
            Hoses 10  *  1 Jul 2004
            Motors 10  *  1 Jul 2004
            Wands 10  *  1 Jul 2004
        Portable 10     1 Jan 2001
    Ventilation fans 20  *  1 Jul 2004
    Video cassette recorder systems (VCR) 5  *  1 Jul 2004
    Water pumps 20     1 Jan 2001
    Window blinds, internal 10  *  1 Jul 2004`
    Window curtains 6  *  1 Jul 2004
    Window shutters, automatic:            
        Controls 10  *  1 Jul 2004
        Motors 10  *  1 Jul 2004
Bathroom assets:            
    Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5  *  1 Jul 2004
    Exhaust fans (including light/heating) 10  *  1 Jul 2004
    Heated towel rails, electric 10  *  1 Jul 2004
    Shower curtains (excluding curtain rods and screens) 2  *  1 Jul 2004
    Spa bath pumps 20  *  1 Jul 2004
Fire control assets:            
    Alarms:            
        Heat 6  *  1 Jul 2004
        Smoke 6  *  1 Jul 2004
    Detection and alarm systems:            
        Alarm bells 12  *  1 Jul 2004
        Detectors (including addressable manual call points, heat, multi type and smoke) 20  *  1 Jul 2004
        Fire indicator panels 12  *  1 Jul 2004
    Emergency warning and intercommunication systems (EWIS):            
        Master emergency control panels 12  *  1 Jul 2004
        Speakers 12  *  1 Jul 2004
        Strobe lights 12  *  1 Jul 2004
        Warden intercom phone 12  *  1 Jul 2004
    Extinguishers 15  *  1 Jul 2004
    Hoses and nozzles 10  *  1 Jul 2004
    Pumps (including diesel and electric) 25  *  1 Jul 2004
    Stair pressurisation assets:            
        A C variable speed drives 10  *  1 Jul 2004
        Pressurisation and extraction fans 25  *  1 Jul 2004
        Sensors 10  *  1 Jul 2004
Kitchen assets:            
    Cook tops 12  *  1 Jul 2004
    Crockery 5  *  1 Jul 2004
    Cutlery 5  *  1 Jul 2004
    Dishwashers 10  *  1 Jul 2004
    Freezers 12  *  1 Jul 2004
    Garbage disposal units 10  *  1 Jul 2004
    Microwave ovens 10  *  1 Jul 2004
    Ovens 12  *  1 Jul 2004
    Range hoods 12  *  1 Jul 2004
    Refrigerators 12  *  1 Jul 2004
    Stoves 12  *  1 Jul 2004
    Water filters, electrical 15  *  1 Jul 2004
Laundry assets:            
    Clothes dryers 10  *  1 Jul 2004
    Ironing boards, freestanding 7  *  1 Jul 2004
    Irons 5  *  1 Jul 2004
    Washing machines 10  *  1 Jul 2004
Outdoor assets:            
    Automatic garage doors:            
        Controls 5  *  1 Jul 2004
        Motors 10  *  1 Jul 2004
    Barbecue assets:            
        Fixed barbecue assets:            
            Sliding trays and cookers 10  *  1 Jul 2004
        Freestanding barbecues 5  *  1 Jul 2004
    Floor carpet (including artificial grass and matting) 5  *  1 Jul 2004
    Furniture, freestanding 5  *  1 Jul 2004
    Gardening watering installations:            
        Control panels 5  *  1 Jul 2004
        Pumps 5  *  1 Jul 2004
        Timing devices 5  *  1 Jul 2004
    Garden lights, solar 8  *  1 Jul 2004
    Garden sheds, freestanding 15  *  1 Jul 2004
    Gates, electrical:            
        Controls 5  *  1 Jul 2004
        Motors 10  *  1 Jul 2004
    Operable pergola louvres:            
        Controls 15  *  1 Jul 2004
        Motors 15  *  1 Jul 2004
    Sauna heating assets 15  *  1 Jul 2004
    Sewage treatment assets:            
        Controls 8  *  1 Jul 2004
        Motors 8  *  1 Jul 2004
    Spas:            
        Fixed spa assets:            
            Chlorinators 12  *  1 Jul 2004
            Filtration assets (including pumps) 12  *  1 Jul 2004
            Heaters (electric or gas) 15  *  1 Jul 2004
        Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17  *  1 Jul 2004
    Swimming pool assets:            
        Chlorinators 12  *  1 Jul 2004
        Cleaning assets 7  *  1 Jul 2004
        Filtration assets (including pumps) 12  *  1 Jul 2004
        Heaters:            
            Electric 15  *  1 Jul 2004
            Gas 15  *  1 Jul 2004
            Solar 20  *  1 Jul 2004
    Tennis court assets:            
        Cleaners 3  *  1 Jul 2004
        Drag brooms 3  *  1 Jul 2004
        Nets 5  *  1 Jul 2004
        Rollers 3  *  1 Jul 2004
        Umpire chairs 15  *  1 Jul 2004
Security and monitoring assets:            
    Access control systems:            
        Code pads 5  *  1 Jul 2004
        Door controllers 5  *  1 Jul 2004
        Readers:            
            Proximity 7  *  1 Jul 2004
            Swipe card 3  *  1 Jul 2004
    Closed circuit television systems:            
        Cameras 4  *  1 Jul 2004
        Monitors 4  *  1 Jul 2004
        Recorders:            
            Digital 4  *  1 Jul 2004
            Time lapse 2  *  1 Jul 2004
        Switching units (including multiplexes) 5  *  1 Jul 2004
    Security systems:            
        Code pads 5  *  1 Jul 2004
        Control panels 5  *  1 Jul 2004
        Detectors (including passive infra-red, photo sensors and vibration) 5  *  1 Jul 2004
        Global System for Mobiles (GSM) Units 5  *  1 Jul 2004
        Noise makers (including bells and sirens) 5  *  1 Jul 2004

[16]-Table A , industry category RETAIL TRADE (51100 TO 53295) sub - category Personal and household good retailing (52511 to 52597)

Relocate the subcategory to before Motor vehicle retailing and services (53110 to 53295)

[17]-Table A , industry category TRANSPORT AND STORAGE (61100 TO 67090)

Omit heading

Air Transport and Services to Air Transport
(64010 to 64033) and (66300)

Substitute

Air and space transport and Services to air transport
(64010 to 64033) and (66300)

[18]-Table B, items beginning with A

Omit

Alarms 20     1 Jan 2001

[19]-Table B, items beginning with C

Omit

Carpets:            
    In houses let furnished 10     1 Jan 2001

[20]-Table B, items beginning with C

Omit

Curtains and drapes 6 ⅔     1 Jan 2001

Substitute

Curtains and drapes 6  *  1 Jul 2004

[21]-Table B, items beginning with F

Omit

Fire Control and Alarm Systems:            
    Alarm, hoses and nozzles 20     1 Jan 2001
    Automatic fire sprinklers 20     1 Jan 2001
    Fire extinguishers 13 ⅓     1 Jan 2001
    Water services 50     1 Jan 2001

Substitute

Fire control and alarm assets:            
    Alarms:            
        Heat 6  *  1 Jul 2004
        Smoke 6  *  1 Jul 2004
    Detection and alarm systems:            
        Alarm bells 12  *  1 Jul 2004
        Detectors:            
            Aspirated smoke 12  *  1 Jul 2004
            Heat 20  *  1 Jul 2004
            Manual call point (addressable type only) 20  *  1 Jul 2004
            Multi type 20  *  1 Jul 2004
            Smoke 20  *  1 Jul 2004
        Fire indicator panels 12  *  1 Jul 2004
        Gas suppression cylinders 25  *  1 Jul 2004
    Emergency warning and intercommunication systems:            
        Master emergency control panels 12  *  1 Jul 2004
        Speakers 12  *  1 Jul 2004
        Strobe lights 12  *  1 Jul 2004
        Warden intercom phones 12  *  1 Jul 2004
    Extinguishers 15  *  1 Jul 2004
    Hoses and nozzles 10  *  1 Jul 2004
    Pumps (including diesel and electric) 25  *  1 Jul 2004
    Stair pressurisation assets:            
        A C variable speed drive 10  *  1 Jul 2004
        Pressurisation and extraction fans 25  *  1 Jul 2004
        Sensors 10  *  1 Jul 2004

[22]-Table B, items beginning with S

Omit

Security Systems:            
    Bullet resistant screens (not forming part of the building) 20     1 Jan 2001
    Burglar alarms 6 ⅔     1 Jan 2001
    Camera scanning (of type used in large retail establishments) 6 ⅔     1 Jan 2001
    Electronic tags (releases - retail stores) 6 ⅔     1 Jan 2001

Substitute

Security and monitoring assets:            
    Access control systems:            
        Code pads 5  *  1 Jul 2004
        Door controllers 5  *  1 Jul 2004
        Readers:            
            Proximity 7  *  1 Jul 2004
            Swipe card 3  *  1 Jul 2004
    Bullet resistant screens (not forming part of the building) 20     1 Jan 2001
    Camera scanning (of type used in large retail establishments) 6 ⅔     1 Jan 2001
    Closed circuit television systems:            
        Cameras 4  *  1 Jul 2004
        Monitors 4  *  1 Jul 2004
        Recorders:            
            Digital 4  *  1 Jul 2004
            Time lapse 2  *  1 Jul 2004
        Switching units (including multiplexers) 5  *  1 Jul 2004
    Electronic tags (releases - retail stores) 6 ⅔     1 Jan 2001
    Security systems:            
        Code pads 5  *  1 Jul 2004
        Control panels 5  *  1 Jul 2004
        Detectors (including glass, passive infra-red and vibration) 5  *  1 Jul 2004
        Global system for mobiles (GSM) unit 5  *  1 Jul 2004
        Noise maker (including alarms and bells) 5  *  1 Jul 2004

[23]-Table B, items beginning with S

Omit

Swimming pools:            
    Above-ground 10     1 Jan 2001
    Concrete 50     1 Jan 2001
    Fibreglass 20     1 Jan 2001
    Filtration equipment 13 ⅓     1 Jan 2001
    Other equipment 13 ⅓     1 Jan 2001

Substitute

Swimming pool assets:            
    Chlorinators 12  *  1 Jul 2004
    Cleaning assets 7  *  1 Jul 2004
    Filtration assets (including pumps) 12  *  1 Jul 2004
    Heaters:            
        Electric 15  *  1 Jul 2004
        Gas 15  *  1 Jul 2004
        Solar 20  *  1 Jul 2004
    Swimming pools:            
        Above-ground 10     1 Jan 2001
        Concrete 50     1 Jan 2001
        Fibreglass 20     1 Jan 2001

[24]-Table B

After

X

Insert

Y
Z

[25]-Table F

Omit the Table


15 June 2004

BRUCE WILLIAM QUIGLEY,

Deputy Chief Tax Counsel

Registration Number: F2005B01633

Registration Date: 23 August 2005


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