Effective Life 2005/2
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This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.Income Tax Assessment Act 1997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 2005 (No. 2).
2 Commencement
This Determination commences on 1 January 2006.
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 CONSTRUCTION (41111 to 42590)
Omit
| Linemarkers | 11 | * | 1 Jul 2002 |
[2] Table A, industry category CONSTRUCTION (41111 to 42590)
After
| Track loaders | 9 | * | 1 Jul 2002 |
Insert
| Traffic management assets (use the relevant lives given under Machinery and equipment hiring and leasing (77410 to 77430), whether or not the assets are in fact hired or leased) |
[3] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), sub-category Film, video and radio services (91110 to 91210)
Omit the sub-category, substitute the following sub-categories in their appropriate numerical positions within the category
|
Film and video production
(91110) |
|||
| Camera accessories: | |||
| Aspect ratio converters | 12 | * | 1 Jan 2006 |
| Digital or electronic time code slates | 5 | * | 1 Jan 2006 |
| Speed control, time lapse and phase adjustment controls | 10 | * | 1 Jan 2006 |
| Time code generators and master clocks | 10 | * | 1 Jan 2006 |
| Underwater and marine housings and rain deflectors | 12 | * | 1 Jan 2006 |
| Video assist systems (incorporating monitors, video recorders with playback, transmitters and receivers) | 3 | * | 1 Jan 2006 |
| Cameras: | |||
| Digital cameras | 5 | * | 1 Jan 2006 |
| 16mm and 35mm film cameras | 10 | * | 1 Jan 2006 |
| Camera lens accessories: | |||
| Coloured and graduated filters and filter stages | 3 | * | 1 Jan 2006 |
| Fish eye and wide angle lens adapters | 10 | * | 1 Jan 2006 |
| Follow focus, remote focus, shutter and zoom controls | 10 | * | 1 Jan 2006 |
| Image stabilisers, matte boxes, and teleprompters | 10 | * | 1 Jan 2006 |
| Camera lenses | 10 | * | 1 Jan 2006 |
| Camera supports (including heads, legs, mounts and tripods) | 10 | * | 1 Jan 2006 |
| Grips' assets: | |||
| Camera cranes | 10 | * | 1 Jan 2006 |
| Camera heads | 10 | * | 1 Jan 2006 |
| Car rigs, sea rigs and other specialised rigs | 2 | * | 1 Jan 2006 |
| Communications systems | 5 | * | 1 Jan 2006 |
| Dollies | 12 | * | 1 Jan 2006 |
| Dolly and camera attachments | 10 | * | 1 Jan 2006 |
| Dolly track | 5 | * | 1 Jan 2006 |
| Remote camera control systems | 10 | * | 1 Jan 2006 |
| Towers, rigging, and dance floors | 10 | * | 1 Jan 2006 |
| Tracking vehicles and insert trailers (see entries for Trucks and Trailers under the heading "Motor vehicles, etc" in Table B) | |||
| Lighting assets: | |||
| Accessories (including gaffer grips, clamps, mounts, and stands) | 10 | * | 1 Jan 2006 |
| Portable lights | 10 | * | 1 Jan 2006 |
| Studio lights - fixed | 15 | * | 1 Jan 2006 |
| Lighting control systems | 10 | * | 1 Jan 2006 |
| Lighting grids - fixed | 20 | * | 1 Jan 2006 |
| Lighting hoists | 15 | * | 1 Jan 2006 |
| Motion picture film processing assets: | |||
| Chemical agitators and mixers | 10 | * | 1 Jan 2006 |
| Chemical storage tanks | 15 | * | 1 Jan 2006 |
| Film cleaning machines | 10 | * | 1 Jan 2006 |
| Film densitometers | 10 | * | 1 Jan 2006 |
| Film printing machines | 10 | * | 1 Jan 2006 |
| Film processing machines | 10 | * | 1 Jan 2006 |
| Film re-winders | 15 | * | 1 Jan 2006 |
| Flat bed and rear projection film viewers | 15 | * | 1 Jan 2006 |
| Film colour analysers and colour grading machines | 8 | * | 1 Jan 2006 |
| Optical sound camera systems (incorporating soundtrack and time code generators) | 10 | * | 1 Jan 2006 |
| Mixed chemical pumps | 10 | * | 1 Jan 2006 |
| Silver recovery units | 8 | * | 1 Jan 2006 |
| Sound quality control processors | 5 | * | 1 Jan 2006 |
| Waste water treatment assets | 10 | * | 1 Jan 2006 |
| Post production sound assets: | |||
| Amplifiers and pre-amplifiers | 5 | * | 1 Jan 2006 |
| Audio effects units (incorporating: aural exciters, compressors, delay and effects control processors, graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators, and time controllers) | 5 | * | 1 Jan 2006 |
| Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) | 3 | * | 1 Jan 2006 |
| Digital film projectors | 5 | * | 1 Jan 2006 |
| Digital sound conversion processors (including encoders and decoders) | 5 | * | 1 Jan 2006 |
| Hard disc video players and recorders | 3 | * | 1 Jan 2006 |
| Microphones and microphone accessories | 10 | * | 1 Jan 2006 |
| Motion picture film projectors | 10 | * | 1 Jan 2006 |
| Screens | 5 | * | 1 Jan 2006 |
| Sound mixing desks and consoles | 5 | * | 1 Jan 2006 |
| Speakers | 7 | * | 1 Jan 2006 |
| Time code synchronisation units | 5 | * | 1 Jan 2006 |
| Video routers and servers | 5 | * | 1 Jan 2006 |
| Post production video assets: | |||
| DVD players | 3 | * | 1 Jan 2006 |
| Edit controllers (used in linear editing) | 4 | * | 1 Jan 2006 |
| High definition digital film scanners | 4 | * | 1 Jan 2006 |
| High definition laser film recorders | 5 | * | 1 Jan 2006 |
| Monitors | 5 | * | 1 Jan 2006 |
| Motion capture and analysis systems | 5 | * | 1 Jan 2006 |
| Non-linear editing systems (incorporating computer control, interface and hard disc system) | 5 | * | 1 Jan 2006 |
| Telecine chain (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machine) | 7 | * | 1 Jan 2006 |
| VHS video cassette players and recorders | 2 | * | 1 Jan 2006 |
| Video routers and servers | 5 | * | 1 Jan 2006 |
| Videotape players and recorders | 5 | * | 1 Jan 2006 |
| Screening theatre assets: | |||
| Audio amplification and processing equipment (includes component racks systems) | 5 | * | 1 Jan 2006 |
| Digital audio players, digital film projectors and digital sound conversion processors | 5 | * | 1 Jan 2006 |
| Motion picture film projectors | 10 | * | 1 Jan 2006 |
| Screens | 8 | * | 1 Jan 2006 |
| Speakers | 10 | * | 1 Jan 2006 |
| Sound recording assets: | |||
| Amplifiers and pre-amplifiers | 5 | * | 1 Jan 2006 |
| Sound mixing consoles | 5 | * | 1 Jan 2006 |
| Boom poles | 2 | * | 1 Jan 2006 |
| Compressors, expanders and limiters | 5 | * | 1 Jan 2006 |
| Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) | 2 | * | 1 Jan 2006 |
| Digital or electronic time code slates | 5 | * | 1 Jan 2006 |
| Headphones: | |||
| Generally | 2 | * | 1 Jan 2006 |
| Miniature in-ear headphones | 1 | * | 1 Jan 2006 |
| Microphones: | |||
| Field or boom microphones | 7 | * | 1 Jan 2006 |
| Lapel microphones | 1 | * | 1 Jan 2006 |
| Microphone cables | 2 | * | 1 Jan 2006 |
| Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) | 5 | * | 1 Jan 2006 |
| Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) | 5 | * | 1 Jan 2006 |
| Studio microphones | 10 | * | 1 Jan 2006 |
| Monitors | 2 | * | 1 Jan 2006 |
| Speakers | 5 | * | 1 Jan 2006 |
| Vision switchers | 5 | * | 1 Jan 2006 |
| Video monitors | 5 | * | 1 Jan 2006 |
|
Cinema operation
(91130) |
|||
| Audio amplification and processing equipment (including component rack systems) | 10 | * | 1 Jan 2001 |
| Carpets | 5 | * | 1 Jan 2001 |
| Cinema and sound processor | 8 | * | 1 Jan 2001 |
| Cinema automation system | 10 | * | 1 Jan 2001 |
| Cinema seating (including frame, seat body and cover) | 7 | * | 1 Jan 2001 |
| Curtains, wall and acoustic treatments | 7 | * | 1 Jan 2001 |
| Drive-in plant: | |||
| Sound transmission equipment | 10 | * | 1 Jan 2001 |
| Listening units (including posts, wiring and speaker equipment) | 10 | * | 1 Jan 2001 |
| Screens and screen framing | 15 | * | 1 Jan 2001 |
| Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) | 10 | * | 1 Jan 2001 |
| Film transport system (including platter systems, tower, make-up tables and interlock systems) | 15 | * | 1 Jan 2001 |
| Lighting (includes dimmers, aisle and seat) | 10 | * | 1 Jan 2001 |
| Loud speakers and sound reproduction equipment | 10 | * | 1 Jan 2001 |
| Motion picture and slide projection equipment: | |||
| Motion picture projector | 10 | * | 1 Jan 2001 |
| Projection port | 20 | * | 1 Jan 2001 |
| Projector heat extraction system | 10 | * | 1 Jan 2001 |
| Slide projector | 10 | * | 1 Jan 2001 |
| Screen installations (includes screens, framing and masking equipment) | 8 | * | 1 Jan 2001 |
|
Radio services
(91210) |
|||
| Radio broadcasting equipment: | |||
| Computer automated | 10 | 1 Jan 2001 | |
| General plant | 6 ⅔ | 1 Jan 2001 | |
| Steel masts | 40 | 1 Jan 2001 | |
|
Music and theatre productions operation
(92412) |
|||
| Theatre equipment: | |||
| Accessories (theatrical wigs, costumes, etc) | 5 | 1 Jan 2001 | |
[4] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), heading to the sub-category Libraries, museums, the arts and parks and gardens (92100 to 92590)
After
Omit " 92590 ", substitute " 92390 ".
[5] Table A, industry category MANUFACTURING (21110 to 29490), sub-category Printing, publishing and recorded media (24110 to 24309)
Omit the sub-category, substitute the following sub-categories in their appropriate numerical positions within the category
| Paper stationery manufacturing (24110) | |||
| Stationers' manufacturing plant | 13 ⅓ | 1 Jan 2001 | |
|
Printing
(24120) |
|||
| Commercial printing assets: | |||
| Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) | 5 | * | 1 Jan 2006 |
| Offset lithography printing presses: | |||
| Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) | 15 | * | 1 Jan 2006 |
| Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) | 12 ½ | * | 1 Jan 2006 |
| Post-press (finishing) trade services assets - see Table A Services to Printing (24130) | |||
| Pre-press trade services assets - see Table A Services to Printing (24130) | |||
| Quality control assets (including densitometers, plate readers and spectrophotometers) | 5 | * | 1 Jan 2006 |
| Screen printing assets: | |||
| Ancillary assets: | |||
| Dryers (including conventional air dryers, flash curers and UV dryers) | 12 ½ | * | 1 Jan 2006 |
| Drying racks | 20 | * | 1 Jan 2006 |
| Emulsion coaters | 10 | * | 1 Jan 2006 |
| Exposure lights | 5 | * | I Jan 2006 |
| Screen frames | 10 | * | 1 Jan 2006 |
| Sign cutting machines | 5 | * | 1 Jan 2006 |
| Squeegee cutters | 10 | * | 1 Jan 2006 |
| Vacuum frames | 20 | * | 1 Jan 2006 |
| Press assets: | |||
| Heat presses used in sublimation finishing | 25 | * | 1 Jan 2006 |
| Pen and pad print machines | 20 | * | 1 Jan 2006 |
| Screen printing presses: | |||
| Automatic presses (including in-line multicolour presses) | 15 | * | 1 Jan 2006 |
| Cylinder presses | 15 | * | 1 Jan 2006 |
| Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) | 20 | * | 1 Jan 2006 |
| Screen reclamation assets: | |||
| Screen cleaning bays | 10 | * | 1 Jan 2006 |
| Screen washers (automatic) | 6 | * | 1 Jan 2006 |
| Water blasters | 4 | * | 1 Jan 2006 |
| Support assets: | |||
| Afterburners | 10 | * | 1 Jan 2006 |
| Dust/waste extraction systems | 15 | * | 1 Jan 2006 |
| Flexographic printing assets: | |||
| Printing machines incorporating electronic memory units | 10 | 1 Jan 2001 | |
|
Services to printing
(24130) |
|||
| Post-press (finishing) trade services assets: | |||
| Addressing and mailing assets: | |||
| Combination addressing, folding and gluing mailing units | 10 | * | 1 Jan 2006 |
| Inkjet addressing printers | 5 | * | 1 Jan 2006 |
| Bagging and wrapping machines (including palletisers) | 10 | * | 1 Jan 2006 |
| Banding and tying machines | 12 ½ | * | 1 Jan 2006 |
| Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) | 5 | * | 1 Jan 2006 |
| Binding assets: | |||
| Binding lines (including case binding lines and perfect binding lines) | 15 | * | 1 Jan 2006 |
| Perfect binders - standalone | 10 | * | 1 Jan 2006 |
| Stitchers: | |||
| Generally (including drum stitchers, saddle stitching lines and side stitchers) | 12 ½ | * | 1 Jan 2006 |
| Saddle stitchers - standalone (bookletmakers) | 7 ½ | * | 1 Jan 2006 |
| Casemakers | 10 | * | 1 Jan 2006 |
| Collators | 15 | * | 1 Jan 2006 |
| Die cutters | 15 | * | 1 Jan 2006 |
| Drilling units | 10 | * | 1 Jan 2006 |
| Foil stamping machines | 10 | * | 1 Jan 2006 |
| Folders | 12 ½ | * | 1 Jan 2006 |
| Guillotines and ancillary assets (including joggers, stackers and transomats) | 15 | * | 1 Jan 2006 |
| Laminators | 10 | * | 1 Jan 2006 |
| Mail inserters | 5 | * | 1 Jan 2006 |
| Perforators | 10 | * | 1 Jan 2006 |
| Sewing machines | 15 | * | 1 Jan 2006 |
| Three knife trimmers | 15 | * | 1 Jan 2006 |
| Pre-press trade services assets: | |||
| Conventional flexographic plate making assets (including combination units, dryers, post-exposure units, ultra-violet (UV) light exposure units and washout units) | 7 | * | 1 Jan 2006 |
| Film and plate processors | 6 | * | 1 Jan 2006 |
| Film projection camera systems (including backing board and processing assets) | 10 | * | 1 Jan 2006 |
| Platesetters: | |||
| Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct-to-plate flexographic platesetters (Computer Digital Imagers) | 5 | * | 1 Jan 2006 |
| Film image platesetters (imagesetters) | 7 | * | 1 Jan 2006 |
| Plotters | 5 | * | 1 Jan 2006 |
| Proofers: | |||
| Analogue film or photographic proofers | 7 | * | 1 Jan 2006 |
| Digital and ink-jet proofers | 5 | * | 1 Jan 2006 |
| Scanners: | |||
| Drum | 10 | * | 1 Jan 2006 |
| Flatbed | 5 | * | 1 Jan 2006 |
|
Newspaper printing or publishing
(24210) |
|||
| Newspaper wrapping machines | 10 | 1 Jan 2001 | |
| Offset printers | 10 | 1 Jan 2001 | |
[6] Table A, industry category MANUFACTURING (21110 to 29490), sub-category Alumina production (27210)
Omit
| Brick or concrete structure | 100 | 1 Jan 2001 | |
| Wooden structure | 20 | 1 Jan 2001 |
[7] Table A, industry category MINING (11010 to 15200), entry relating to Infrastructure support assets (27210)
Omit
| Pipes and pipelines (including valves and fittings) | 25 | * | 1 Jul 2003 |
Substitute
| Pipes and pipelines (including valves and fittings): | |||
| Generally | 25 | * | 1 Jul 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 | * | 1 Jan 2006 |
[8] Table A, industry category MINING (11010 to 15200), sub-category Coal mining (11010 to 11020), entry relating to Infrastructure support assets
Omit
| Pipes and pipelines | 25 | * | 1 Jul 2003 |
Substitute
| Pipes and pipelines (including valves and fittings): | |||
| Generally | 25 | * | 1 Jul 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 | * | 1 Jan 2006 |
[9] Table A, industry category MINING (11010 to 15200), after sub-category Oil and gas extraction (12000)
Insert
|
Iron ore mining
(13110) |
|||
| Infrastructure support assets: | |||
| Blowers, high pressure | 15 | * | 1 Jan 2006 |
| Dust suppression/control equipment | 15 | * | 1 Jan 2006 |
| Materials handling assets: | |||
| Feeders: | |||
| Vibrating | 10 | * | 1 Jan 2006 |
| Mineral dressing assets: | |||
| Cyclones, dense/heavy medium (unlined nihard) | 1 | * | 1 Jan 2006 |
| Dense medium separation assets (including baths and drums) | 20 | * | 1 Jan 2006 |
| Magnetic separation assets: | |||
| LIMS (low intensity magnetic separators) | 20 | * | 1 Jan 2006 |
| WHIMS (wet high intensity magnetic separators) | 15 | * | 1 Jan 2006 |
| Screening assets | 10 | * | 1 Jan 2006 |
[10] Table A, industry category MINING (11010 to 15200), sub-category Gold ore mining (13140), entry relating to Gold ore processing assets
Omit
| Slurry pipelines | 15 | * | 1 Jul 2004 |
[11] Table A, industry category MINING (11010 to 15200), sub-category Mineral sand mining (13150), entry relating to Support assets
Omit
| Pipelines, piping and pumps | 20 | * | 1 Jan 2003 |
Substitute
| Pipes and pipelines (including valves and fittings): | |||
| Generally | 20 | * | 1 Jan 2003 |
| lurry pipework within processing facility (including slurry pipe to thickener) | 10 | * | 1 Jan 2006 |
| Pumps | 20 | * | 1 Jan 2003 |
[12] Table A, industry category PERSONAL AND OTHER SERVICES (95110 to 97000), sub-category Personal and other goods hiring (95100 to 95190)
Omit the sub-category, substitute
|
Personal and household goods hiring
(95110 to 95190) |
|||
| Household assets: | |||
| Clothes dryers | 5 | * | 1 Jan 2006 |
| Digital video display (DVD) players | 5 | * | 1 Jan 2006 |
| Dishwashers | 8 | * | 1 Jan 2006 |
| Evaporative coolers, portable | 5 | * | 1 Jan 2006 |
| Freezers | 6 | * | 1 Jan 2006 |
| Microwave ovens | 6 | * | 1 Jan 2006 |
| Refrigerators | 6 | * | 1 Jan 2006 |
| Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) | 5 | * | 1 Jan 2006 |
| Surround sound systems (incorporating audio-video receivers and speakers) | 5 | * | 1 Jan 2006 |
| Television sets | 8 | * | 1 Jan 2006 |
| Vacuum cleaners, portable | 5 | * | 1 Jan 2006 |
| Video cassette recorder systems (VCR) | 5 | * | 1 Jan 2006 |
| Washing machines | 6 | * | 1 Jan 2006 |
[13] Table A, industry category PROPERTY AND BUSINESS SERVICES (77110 to 78690), sub-category Machinery and equipment hiring and leasing (77410 to 77430)
After the entry relating to Power tools, insert
| Traffic management assets: | |||
| Crash prevention assets: | |||
| Barriers: | |||
| Concrete | 30 | * | 1 Jan 2006 |
| Plastic | 5 | * | 1 Jan 2006 |
| Crash attenuators (truck mounted) | 10 | * | 1 Jan 2006 |
| Road marking assets: | |||
| < 100 litre capacity | 5 | * | 1 Jan 2006 |
| 100 to 500 litre capacity | 9 | * | 1 Jan 2006 |
| > 500 litre capacity | 11 | * | 1 Jan 2006 |
| Line grinders (walk behind) | 5 | * | 1 Jan 2006 |
| Static signage (including safety cones, barricades, warning signs and bollards) | 3 | * | 1 Jan 2006 |
| Traffic management signs: | |||
| Arrow boards | 10 | * | 1 Jan 2006 |
| Speed observation signs | 10 | * | 1 Jan 2006 |
| Traffic lights - mobile | 10 | * | 1 Jan 2006 |
| Variable message signs | 10 | * | 1 Jan 2006 |
[14] Table B, items beginning with E
Before
| Engines | 20 | 1 Jan 2001 |
Insert
| Elevated work platforms: | |||
| Boom (including knuckle and telescopic) | 15 | * | 1 Jan 2006 |
| Personal | 10 | * | 1 Jan 2006 |
| Scissor | 10 | * | 1 Jan 2006 |
[15] Table B, items beginning with L
After
| Laboratory equipment | 13 ⅓ | 1 Jan 2001 |
Insert
| Ladders (including stepladders, work platforms extension ladders, trestles and planks): | |||
| Aluminium | 4 | * | 1 Jan 2006 |
| Fibreglass | 4 | * | 1 Jan 2006 |
[16] Table B, items beginning with L
Omit
| Lift: | |||
| Boom | 3 | 1 Jan 2001 |
Substitute
| Lifts (elevated work platforms): | |||
| Boom (including knuckle and telescopic) | 15 | * | 1 Jan 2006 |
| Personal | 10 | * | 1 Jan 2006 |
| Scissor | 10 | * | 1 Jan 2006 |
[17] Table B, items beginning with M
Omit
| Motor vehicles, etc: | |||
| Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): | |||
| Generally | 8 | * | 1 Jul 2002 |
| Hire and travellers' cars | 5 | 1 Jan 2001 | |
| Taxis | 4 | 1 Jan 2001 |
Substitute
| Motor vehicles, etc: | |||
| Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): | |||
| Generally | 8 | * | 1 Jan 2006 |
| Hire and travellers' cars | 5 | 1 Jan 2001 | |
| Taxis | 4 | 1 Jan 2001 |
[18] Table B, items beginning with P, items grouped under the heading 'Point of sale assets:'
Omit
| Cash transfer system assets, pneumatic type (including circuit boards, printers, transfer pipes and turbines) | 10 | * | 1 Jul 2005 |
Substitute
| Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) | 10 | * | 1 Jul 2005 |
[19] Table B, Table B, items beginning with S
Omit
| Scaffolding | 10 | 1 Jan 2001 |
Substitute
| Scaffolding: | |||
| Aluminium | 5 | * | 1 Jan 2006 |
| Fibreglass | 5 | * | 1 Jan 2006 |
| Steel | 15 | * | 1 Jan 2006 |
7 December 2005
BRUCE WILLIAM QUIGLEY,
Deputy Chief Tax Counsel
Registration Number: F2005L04024
Registration Date: 13 December 2005
Related Explanatory Statements:
Effective Life 2005/2 - Explanatory statement