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Effective Life 2008/1

Commonwealth of Australia

This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.

Income Tax Assessment Act 1997

I, THOMAS ALFRED MEREDITH, Senior Assistant Commissioner, Law and Practice, 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 2008 .

2 Commencement

This Determination commences on 1 July 2008.

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 05290 )

Before

Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20  *  1 Jul 2006

Insert

Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair :      
    General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30  *  1 Jul 2008
    Electric 20  *  1 Jul 2008
Fence energisers for electric fences:      
    Mains power 10  *  1 Jul 2008
    Portable 5  *  1 Jul 2008
Fertigation systems:      
    Pumps 3  *  1 Jul 2008
    Tanks 10  *  1 Jul 2008
Grading and packing line assets used on farm:      
    Banana assets:      
        Air rams 3  *  1 Jul 2008
        Bunch lines 10  *  1 Jul 2008
        Choppers/mulchers 8  *  1 Jul 2008
        Rails (including points) 15  *  1 Jul 2008
        Scrap conveyors 5  *  1 Jul 2008
        Tops 8  *  1 Jul 2008
        Water troughs 10  *  1 Jul 2008
    Coffee assets:      
        Dryers 15  *  1 Jul 2008
        Processors (including pulpers) 10  *  1 Jul 2008
        Fermentation tanks 10  *  1 Jul 2008
        Hullers 12  *  1 Jul 2008
        Washers/separators 10  *  1 Jul 2008
    General assets:      
        Bin tippers 15  *  1 Jul 2008
        Conveyors (including elevators) 10  *  1 Jul 2008
        Drying tunnels 15  *  1 Jul 2008
        Fungicide units 12  *  1 Jul 2008
        Receival hoppers (including water dumps) 15  *  1 Jul 2008
        Tables (including packing and sorting tables) 15  *  1 Jul 2008
        Washing assets (including brush and barrel washer) 10  *  1 Jul 2008
        Waxing assets 12  *  1 Jul 2008
    Graders:      
        Electronic 10  *  1 Jul 2008
        Mechanical 15  *  1 Jul 2008
        Optical 8  *  1 Jul 2008
    Labelling assets:      
        Labelling applicators (including in line labellers) 8  *  1 Jul 2008
        Labelling guns 3  *  1 Jul 2008
    Olive oil processing assets 15  *  1 Jul 2008
    Tree nut assets:      
        De-husking units 8  *  1 Jul 2008
        Drying silos 20  *  1 Jul 2008
        Trommels 15  *  1 Jul 2008
    Packing assets (including bagging and wrapping machines) 10  *  1 Jul 2008
    Scales (excluding platform scales) 5  *  1 Jul 2008
Livestock grids 40  *  1 Jul 2008

[2] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 )

After

Motorcycles used in primary production activities 5  *  1 Jul 2007

Insert

Post driver/hole diggers 10  *  1 Jul 2008

[3] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 )

After

Tractors 12  * # 1 Jul 2007

Insert

Water assets:      
    Bores 30  *  1 Jul 2008
    Dams (including earth or rock fill and turkey nests) 40  *  1 Jul 2008
    Dam liners and covers 20  *  1 Jul 2008
    Effluent channels 40  *  1 Jul 2008
    Effluent recycle tanks 12  *  1 Jul 2008
    Effluent sedimentation ponds 40  *  1 Jul 2008
    Irrigation assets:      
        Drip, micro spray or mini sprinkler systems:      
            Above ground polyethylene pipes 10  *  1 Jul 2008
            Drippers, micro sprays and mini sprinklers 5  *  1 Jul 2008
            Control systems 10  *  1 Jul 2008
            Filtration systems 15  *  1 Jul 2008
            Pumps 12  *  1 Jul 2008
            Variable speed drives 15  *  1 Jul 2008
        Irrigation earth channels 40  *  1 Jul 2008
        Irrigators (including centre pivot, lateral and travelling gun):      
            Fresh water 20  *  1 Jul 2008
            Effluent 10  *  1 Jul 2008
    Pumps:      
        Bore pumps, effluent and manure pumps 7  *  1 Jul 2008
        Other 12  *  1 Jul 2008
    Water mains:      
        Aluminium 20  *  1 Jul 2008
        Galvanised steel 25  *  1 Jul 2008
        Polyethylene 20  *  1 Jul 2008
        PVC 30  *  1 Jul 2008
    Water tanks:      
        Concrete 30  *  1 Jul 2008
        Galvanised steel 25  *  1 Jul 2008
        Polyethylene 15  *  1 Jul 2008

After

    Water tower (brick) 100   1 Jan 2001

Insert

    Water troughs:      
        Concrete 25  *  1 Jul 2008
        Galvanised steel 15  *  1 Jul 2008
        Polyethylene 10  *  1 Jul 2008
    Windmills 30  *  1 Jul 2008
Water pressure cleaners 5  *  1 Jul 2008

[4]     Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Agriculture ( 01110 to 01990 )

Omit

Agricultural implements and plant (general including station plant) 10   1 Jan 2001

Omit

Bacon bins (demountable pig confinement units):      
    Galvanised iron components of structure 33 ⅓   1 Jan 2001
    Plant installed in structure 20   1 Jan 2001
Banana ripening plant 13 ⅓   1 Jan 2001

Omit

Fences:      
    General (including wire and wire netting used in construction of fencing) 33 ⅓   1 Jan 2001
    Electric 20   1 Jan 2001
Fruit-growers' plant:      
    Dips, pans, spray pumps, etc 10   1 Jan 2001
    Fumigation tents and machinery 10   1 Jan 2001
    Racks (dried fruit) 20   1 Jan 2001
    Tecto applicator (citrus anti-fungal plant) 5   1 Jan 2001

Omit

Irrigation plant and equipment:      
    Metal piping 13 ⅓   1 Jan 2001
    Other piping (including concrete channels but not earth channels) 20   1 Jan 2001
    Other plant 20   1 Jan 2001

Omit

Mushroom growers' plant:      
    Air conditioning plant 6 ⅔   1 Jan 2001
    Buildings:      
        Peak heat, spawn running and growing rooms 10   1 Jan 2001
        Other:      
            Timber or steel frame 33 ⅓   1 Jan 2001
            Brick, stone or concrete walls 50   1 Jan 2001
    Compost preparation plant 6 ⅔   1 Jan 2001
    General plant (including spraying, watering and pumping equipment) 6 ⅔   1 Jan 2001
    Growing trays 6 ⅔   1 Jan 2001

Omit

Vegetable processing equipment 13 ⅓   1 Jan 2001

Omit

Stockyards, pens, lairages 20   1 Jan 2001

Omit

Water tower (brick) 100   1 Jan 2001

[5]     Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Nursery and Floriculture Production ( 01110 to 01150 )

Insert

Mushroom growing
( 01210 )
Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10  *  1 Jul 2008
Boilers (used for humidification and pasteurisation) 10  *  1 Jul 2008
Casing machines (includes casing mixers) 10  *  1 Jul 2008
Compost phase 1 assets:  
    Bunkers 10  *  1 Jul 2008
    Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4  *  1 Jul 2008
    Protective structures 10  *  1 Jul 2008
    Pumps 3  *  1 Jul 2008
Control systems (excluding personal computers) 10  *  1 Jul 2008
Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers ) 10  *  1 Jul 2008
Growing systems:      
    Shelves:      
        Aluminium 15  *  1 Jul 2008
        Other material 10  *  1 Jul 2008
    Trays:      
        Wood 5  *  1 Jul 2008
Mushroom graders 5  *  1 Jul 2008
Sheds 40  *  1 Jul 2008
Slicing machines 5  *  1 Jul 2008
Spawning machines (including supplement machines) 12  *  1 Jul 2008
Trolleys 10  *  1 Jul 2008
Tunnels/Rooms, (incorporating doors, floors, drains, frames, insulation, lighting, roofs, and walls):      
    Peak heat and spawn running 10  *  1 Jul 2008
    Growing 15  *  1 Jul 2008
Vacuum coolers 10  *  1 Jul 2008
Weighing machines 10  *  1 Jul 2008

[6]     Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Vegetable and cane growing ( 01230 and 01510 )

Insert

Fruit growing
( 01310 to 01360 and 01390 )
Cleaning and mulching assets:      
    Mowers (including zero turn and ride on) 8  *  1 Jul 2008
    Mulchers 6  *  1 Jul 2008
    Slashers 8  *  1 Jul 2008
    Sweeper attachments 10  *  1 Jul 2008
Crop protection assets:      
    Applicators (including temporary bird netting applicators and vine cover rollers) 15  *  1 Jul 2008
    Banana bagging machines 10  *  1 Jul 2008
    Banana ripening bags 3  *  1 Jul 2008
    Sprayers 10  *  1 Jul 2008
    Temporary bird netting 5  *  1 Jul 2008
    Under vine weeder 10  *  1 Jul 2008
    Vine covers 3  *  1 Jul 2008
Dried fruit assets:      
    Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15  *  1 Jul 2008
    Drying sheets (including ground sheets) 10  *  1 Jul 2008
    Trays 10  *  1 Jul 2008
Fertilising assets:      
    Fertigation systems:      
        Pumps 3  *  1 Jul 2008
        Tanks 10  *  1 Jul 2008
    Spreaders:      
        Generally 10  *  1 Jul 2008
        Spinners 5  *  1 Jul 2008
General assets:      
    Bins:      
        Plastic 10  *  1 Jul 2008
        Timber 5  *  1 Jul 2008
    Crates (including picking lugs) 5  *  1 Jul 2008
    Elevated work platforms 10  *  1 Jul 2008
    Frost fans 15  *  1 Jul 2008
    Mulch layers 12  *  1 Jul 2008
    Mulch lifters 12  *  1 Jul 2008
    Orchard ladders 10  *  1 Jul 2008
    Post driver/hole diggers 10  *  1 Jul 2008
    Refractometers 10  *  1 Jul 2008
    Water pressure cleaners 5  *  1 Jul 2008
Harvesting assets:      
    Grape harvesters 10  * # 1 Jul 2008
    Harvest aids 15  *  1 Jul 2008
    Picking bags 3  *  1 Jul 2008
    Picking platforms 10  *  1 Jul 2008
    Picking trolleys 5  *  1 Jul 2008
    Trailers (including grape chaser bins) 15  *  1 Jul 2008
    Tree shakers 10  * # 1 Jul 2008
Planting assets:      
    Hole burners 10  *  1 Jul 2008
    Planters 12  *  1 Jul 2008
    Tree guards 2  *  1 Jul 2008
    Trellising 20  *  1 Jul 2008
    Weed matting 5  *  1 Jul 2008
Pruning assets:      
    Chain saws 3  *  1 Jul 2008
    Electric hand pruners 3  *  1 Jul 2008
    Manual hand pruners 2  *  1 Jul 2008
    Mechanical pruning assets (including cutter bars and cane strippers, excluding vine leaf removers) 10  *  1 Jul 2008
    Pneumatic pruners:      
        Compressors 10  *  1 Jul 2008
        Hand tools 5  *  1 Jul 2008
    Vine leaf removers 15  *  1 Jul 2008
Tillage assets:      
    Generally 15  *  1 Jul 2008
    PTO operated (including rotary hoes and power harrows) 8  *  1 Jul 2008

[7]     Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Poultry farming for breeding, egg and meat ( 01710 and 01720 )

Omit

Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10  *  1 Jan 2007

After

        Augers 10  *  1 Jan 2007
        Conveyors and elevators 15  *  1 Jan 2007

Insert

Water assets:      
    Drinking systems (including tubing, nipple drinkers,drinking cups, pressure regulators and filter units) 10  *  1 Jan 2007

[8]     Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Poultry hatcheries ( 01710 and 01720 )

Insert

Pig farming
(01920)
Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters, and doors) 20  *  1 Jul 2008
    Curtains:    
        Sidewalls 10  *  1 Jul 2008
    Floors (suspended type):      
        Concrete 10  *  1 Jul 2008
        Plastic 10  *  1 Jul 2008
        Steel 5  *  1 Jul 2008
Control systems (excluding personal computers) 10  *  1 Jul 2008
Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10  *  1 Jul 2008
Effluent separators/Effluent fan extractors 10  *  1 Jul 2008
Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10  *  1 Jul 2008
    Fans:      
        Exhaust (tunnel, minivent) 10  *  1 Jul 2008
        Stirrer 10  *  1 Jul 2008
Farrowing crates 10  *  1 Jul 2008
Generators (emergency) 20  *  1 Jul 2008
Heaters and heat lamps 5  *  1 Jul 2008
High pressure cleaners 3  *  1 Jul 2008
Instruments for measuring backfat or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5  *  1 Jul 2008
Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10  *  1 Jul 2008
Milling assets 10  *  1 Jul 2008
Mixing assets 10  *  1 Jul 2008
Pens (including fences, gates, stalls, farrowing crates, ramps) 10  *  1 Jul 2008
Silos:      
    Readyfeed 10  *  1 Jul 2008
    Grain storage 20  *  1 Jul 2008
Tank storage for liquid feed supplements 20  *  1 Jul 2008
Water assets:      
    Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10  *  1 Jul 2008
    Effluent tanks (concrete) 20  *  1 Jul 2008
Weigh bars, weigh indicators and weigh platforms 5  *  1 Jul 2008

[9]     Table A, industry category MANUFACTURING ( 11110 to 25990 ), after sub-category Fruit and vegetables manufacturing ( 11400 )

Omit

Grain mill and cereal product manufacturing
( 11610 to 11620 )
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
Linseed oil manufacturing plant 13 ⅓   1 Jan 2001
Pasta manufacturing and related freezing equipment 10   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
Rice milling plant 13 ⅓   1 Jan 2001

Insert

Grain mill product manufacturing
(11610)
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
Linseed oil manufacturing plant 13 ⅓   1 Jan 2001
Malt manufacturing assets:      
    Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15  *  1 Jul 2008
    Barley and malt handling assets:      
        Augers, conveyors and elevators 15  *  1 Jul 2008
        Silos:      
            Galvanised construction 30  *  1 Jul 2008
            Steel construction 40  *  1 Jul 2008
        Weighbridges/ weighers 20  *  1 Jul 2008
Clean in place (CIP) system assets (including pipes, pumps and tanks) 15  *  1 Jul 2008
        Control systems (excluding personal computers) 10  *  1 Jul 2008
    Germination assets:      
        Above/below floor cleaning systems 15  *  1 Jul 2008
        Aeration blowers 15  *  1 Jul 2008
        CO2 extraction units 15  *  1 Jul 2008
        Loaders/unloaders/ turners 15  *  1 Jul 2008
        Vessels:      
            Concrete 40  *  1 Jul 2008
            Rotating drums 20  *  1 Jul 2008
            Stainless steel 25  *  1 Jul 2008
    Kiln assets:      
        Fans 15  *  1 Jul 2008
        Gas burners 15  *  1 Jul 2008
        Heat exchanger systems 20  *  1 Jul 2008
        Heat recovery systems 20  *  1 Jul 2008
        Kilns:      
            Concrete 40  *  1 Jul 2008
            Stainless steel 25  *  1 Jul 2008
        Loaders/ unloaders/turners 15  *  1 Jul 2008
    Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15  *  1 Jul 2008
    Steeping assets:      
        Above floor/below floor cleaning systems 15  *  1 Jul 2008
        Slurry tanks 25  *  1 Jul 2008
        Steeping vessels:    *  1 Jul 2008
            Concrete 40  *  1 Jul 2008
            Rotating drums 20  *  1 Jul 2008
            Stainless steel 25  *  1 Jul 2008
    Waste water treatment assets:      
        Aerators 20  *  1 Jul 2008
        Blowers 20  *  1 Jul 2008
        Clarifiers 20  *  1 Jul 2008
        Digester/ aeration tanks 25  *  1 Jul 2008
        Reverse osmosis system assets 20  *  1 Jul 2008
Rice milling plant 13 ⅓   1 Jan 2001
Cereal and pasta product manufacturing
    ( 11620 )
Ancillary assets:      
    Bin washers 15  *  1 Jul 2008
    Blowers and fans:      
        Generally 25  *  1 Jul 2008
        Used in materials handling 15  *  1 Jul 2008
    Clean-in-place (CIP) systems 15  *  1 Jul 2008
    Control systems (excluding personal computers) 10  *  1 Jul 2008
    Dust collection assets (including cyclones) 20  *  1 Jul 2008
    Extrusion die washers 5  *  1 Jul 2008
    Racks and shelving 20  *  1 Jul 2008
    Scales (electronic and load cells) 10  *  1 Jul 2008
    Water chillers 20  *  1 Jul 2008
    Water filtration and softening assets (including reverse osmosis assets) 15  *  1 Jul 2008
Cereal food manufacturing assets:      
    Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740)      
    Cold formed and nut based cereal bar manufacturing assets:      
        Cooling tunnels 20  *  1 Jul 2008
        Enrobers 12 ½  *  1 Jul 2008
        Guillotines 15  *  1 Jul 2008
        Slab formers (sheeters) 15  *  1 Jul 2008
        Slitters 15  *  1 Jul 2008
        Spreaders 15  *  1 Jul 2008
        Syrup cookers and kettles (including fire cookers) 15  *  1 Jul 2008
        Tempering machines 15  *  1 Jul 2008
    General cereal food processing assets:      
        Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15  *  1 Jul 2008
        Ovens (electric and gas-fired) 20  *  1 Jul 2008
    Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets):      
        Coating assets (including coating applicators and drum coaters) 15  *  1 Jul 2008
        Cookers 15  *  1 Jul 2008
        Delumpers (lump breakers) 10  *  1 Jul 2008
        Dryers:      
            Flite dryers 30  *  1 Jul 2008
            Fluid bed dryers 20  *  1 Jul 2008
            Others (including belt and coating dryers) 15  *  1 Jul 2008
        Extruders 20  *  1 Jul 2008
        Feeders (including loss-in-weight and screw type feeders) 10  *  1 Jul 2008
        Milling machines (including flaking mills, pellet mills and shredding mills) 20  *  1 Jul 2008
        Steam preconditioners 10  *  1 Jul 2008
Packaging assets (including cartoners, case packers, case palletisers, check weighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers) 12  *  1 Jul 2008
Pasta manufacturing assets:      
    Blenders and mixers 15  *  1 Jul 2008
    Cooling assets (including chillers and coolers) 10  *  1 Jul 2008
    Dryers 15  *  1 Jul 2008
    Extrusion dies 2  *  1 Jul 2008
    Fill preparation assets:      
        Cookers/kettles 15  *  1 Jul 2008
        Mincers 15  *  1 Jul 2008
    Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters) 12 ½  *  1 Jul 2008
    Pasteurisers 15  *  1 Jul 2008
Product and raw material receiving and handling assets:      
    Aspirators 20  *  1 Jul 2008
    Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins):      
        Mild and stainless steel 15  *  1 Jul 2008
        Others (including plastic and fibreglass) 10  *  1 Jul 2008
    Bulk bag unloaders (including electric hoist, forklift and trolley based unloaders) 15  *  1 Jul 2008
    Conveyors (including belt, bucket, roller and screw conveyors) 15  *  1 Jul 2008
    Silos:      
        Used for flour (semolina) 25  *  1 Jul 2008
        Steel 30  *  1 Jul 2008
    Storage tanks (including jacketed tanks) 20  *  1 Jul 2008
    Tipping stations (tote bin dumpers) 15  *  1 Jul 2008
Quality control assets:      
    Metal detectors 10  *  1 Jul 2008
    X-ray detectors 5  *  1 Jul 2008

[10]     Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Beverage manufacturing ( 12110 to 12140 )

Omit

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

Omit

Wine-making machinery 20   1 Jan 2001

[11]     Table A, industry category MANUFACTURING ( 11110 to 25990 ), after sub-category Beverage manufacturing (12110 to 12140)

Insert

Beer manufacturing (except non-alcoholic beer)
(12120)
Beer filtration assets:      
    Beer filters 20  *  1 Jul 2008
    Filter media make up assets 20  *  1 Jul 2008
    Mash filters 20  *  1 Jul 2008
Brewing assets:      
    Grist hoppers 25  *  1 Jul 2008
    Mash tuns 25  *  1 Jul 2008
    Lauter tuns 25  *  1 Jul 2008
    Spent grains transfer system assets 20  *  1 Jul 2008
    Wort kettles 25  *  1 Jul 2008
    Whirlpool vessels 25  *  1 Jul 2008
Cellaring assets:      
    Carbonators (including controls, pumps and valves) 20  *  1 Jul 2008
    Centrifuges 15  *  1 Jul 2008
    De-aerated water system assets (including pipes, pumps and tanks) 20  *  1 Jul 2008
    Yeast filters/ dryers 15  *  1 Jul 2008
    Yeast propagators 20  *  1 Jul 2008
Malt handling and cleaning assets:      
    Augers/conveyers and elevators 15  *  1 Jul 2008
    Dust extractors 20  *  1 Jul 2008
    Grain cleaning assets (including screeners, destoners and magnetic separators) 20  *  1 Jul 2008
    Malt milling machines (including hammer and roller mills) 20  *  1 Jul 2008
    Silos:      
        Galvanised construction 30  *  1 Jul 2008
        Steel construction 40  *  1 Jul 2008
    Weighers 20  *  1 Jul 2008
Packaging assets:      
    Bottle and can filling and sealing assets:      
        Filling machines 20  *  1 Jul 2008
        Inspection machines 10  *  1 Jul 2008
    Bottle and can handling assets:      
        Bottle and can rinsing machines 20  *  1 Jul 2008
        Depalletisers 20  *  1 Jul 2008
        Palletisers 20  *  1 Jul 2008
    Bottle and can packing assets:      
        Carton packers 15  *  1 Jul 2008
        Date coders 7  *  1 Jul 2008
        Labellers 15  *  1 Jul 2008
        Multipack machines 10  *  1 Jul 2008
        Outer date coders 7  *  1 Jul 2008
        Shrink wrappers 15  *  1 Jul 2008
        Tunnel pasteurisers 10  *  1 Jul 2008
    Conveyers 15  *  1 Jul 2008
    Keg line assets:      
        Capping machines 15  *  1 Jul 2008
        Coding machines 7  *  1 Jul 2008
        External washing machines 20  *  1 Jul 2008
        Internal washer and filler machines 20  *  1 Jul 2008
        Pasteurisers 20  *  1 Jul 2008
Support assets:      
    Additive and hops dosing systems assets (including pipes, pumps and tanks) 20  *  1 Jul 2008
    Air compressors and receivers 20  *  1 Jul 2008
    Boilers 20  *  1 Jul 2008
    Carbon dioxide recovery system assets:      
        Gas collection and storage assets (including pipes, bladders and tanks) 25  *  1 Jul 2008
        Gas processing assets 20  *  1 Jul 2008
        Vaporisation system assets 20  *  1 Jul 2008
    Clean in place (CIP) system assets (including pipes, pumps and tanks) 15  *  1 Jul 2008
    Control system assets (excluding personal computers) 10  *  1 Jul 2008
    Heat exchangers 15  *  1 Jul 2008
    Refrigeration assets (including compressors, condensers, evaporators and pumps) 15  *  1 Jul 2008
    Pipes 25  *  1 Jul 2008
    Pumps 15  *  1 Jul 2008
    Valves 10  *  1 Jul 2008
    Vapour condensers 15  *  1 Jul 2008
    Waste water treatment assets:      
        Aerators 20  *  1 Jul 2008
        Anaerobic bio gas system assets 25  *  1 Jul 2008
        Blowers 20  *  1 Jul 2008
        Clarifiers 20  *  1 Jul 2008
        Digester/aeration tanks 25  *  1 Jul 2008
        Reverse osmosis system assets 20  *  1 Jul 2008
Tanks:      
    Beer fermentation and storage 30  *  1 Jul 2008
    Chemical storage 20  *  1 Jul 2008
    Cold service storage 25  *  1 Jul 2008
    Condensate collection 25  *  1 Jul 2008
    Hot service storage 25  *  1 Jul 2008
    Liquid CO2 storage 20  *  1 Jul 2008
    Trub 25  *  1 Jul 2008
    Yeast storage 25  *  1 Jul 2008
Wine and other alcoholic beverage manufacturing
    ( 12140 )
Barrel assets:      
    Barrel racks 20  *  1 Jul 2008
    Barrel washers 7  *  1 Jul 2008
    Oak barrels 4  *  1 Jul 2008
Grape handling assets:      
    Conveyors and elevators 15  *  1 Jul 2008
    Crusher/ destemmers 15  *  1 Jul 2008
    Electronic scales (mobile) 10  *  1 Jul 2008
    Grape bins (plastic) 5  *  1 Jul 2008
    Grape receival hoppers 20  *  1 Jul 2008
    Grape waste pits (concrete) 20  *  1 Jul 2008
    Presses:      
        Basket 20  *  1 Jul 2008
        Continuous (Screw) 15  *  1 Jul 2008
        Pneumatic (Airbag) 15  *  1 Jul 2008
    Weighbridges / weighers 20  *  1 Jul 2008
Packaging assets:      
    Bottle and cask filling, sealing and coding assets:      
        Cap feed systems 15  *  1 Jul 2008
        Cappers 15  *  1 Jul 2008
        Carton packing machines 15  *  1 Jul 2008
        Corkers 15  *  1 Jul 2008
        Crown sealers (sparkling wine) 15  *  1 Jul 2008
        Date coders 7  *  1 Jul 2008
        Fillers 15  *  1 Jul 2008
        Foilers 15  *  1 Jul 2008
        Inspection machines 10  *  1 Jul 2008
        Labellers 10  *  1 Jul 2008
        Rinsers 15  *  1 Jul 2008
    Handling and packing assets:      
        Carton erectors/ sealers/ tapers 15  *  1 Jul 2008
        Conveyors (Loose bottle, carton, pallet) 15  *  1 Jul 2008
        Depalletisers 15  *  1 Jul 2008
        Outer date coders 5  *  1 Jul 2008
        Palletisers 15  *  1 Jul 2008
        Shrink wrappers 15  *  1 Jul 2008
Separation / filtration assets:      
    Centrifuges 10  *  1 Jul 2008
    Filtration units (incorporating housing and filters):      
        Cross flow filter units 10  *  1 Jul 2008
        Diatomaceous earth filter units (including earth make-up system) 10  *  1 Jul 2008
        Lees filter units 10  *  1 Jul 2008
        Membrane cartridge filter units (including lenticular) 10  *  1 Jul 2008
        Plate and frame filter units 15  *  1 Jul 2008
        Rotary drum vacuum filter units 15  *  1 Jul 2008
Sparkling wine equipment:      
    Carbonation equipment 10  *  1 Jul 2008
    Corking/ wiring equipment 15  *  1 Jul 2008
    Disgorging and dosing equipment 10  *  1 Jul 2008
    Riddling equipment 15  *  1 Jul 2008
Support assets:      
    Additive liquid dosing systems 10  *  1 Jul 2008
    Air compressors 15  *  1 Jul 2008
    Air receivers 20  *  1 Jul 2008
    Boilers 15  *  1 Jul 2008
    Cooling towers 15  *  1 Jul 2008
    Electrical and Process control systems:      
        Control cabinets, switchgear 10  *  1 Jul 2008
        Programmed logic controllers (PLCs) 10  *  1 Jul 2008
        Transformers 40  *  1 Jul 2008
    Flow meters 10  *  1 Jul 2008
    Grape/wine testing equipment:      
        Grape must analyzers 10  *  1 Jul 2008
        Laboratory - glassware 2  *  1 Jul 2008
        Laboratory - other equipment 10  *  1 Jul 2008
    Heat exchangers 15  *  1 Jul 2008
    Hoses 5  *  1 Jul 2008
    Hot water systems 10  *  1 Jul 2008
    Inert gas systems:      
        Dry ice machines 10  *  1 Jul 2008
        Gas storage pressure tanks 20  *  1 Jul 2008
        Nitrogen generators 10  *  1 Jul 2008
    Pipes and fittings:      
        Mild steel 10  *  1 Jul 2008
        Non-ferrous 20  *  1 Jul 2008
        Stainless steel 25  *  1 Jul 2008
        Valves 10  *  1 Jul 2008
    Pumps 15  *  1 Jul 2008
    Refrigeration assets (including compressors, condensers, evaporators and storage tanks) 15  *  1 Jul 2008
    Reverse osmosis plant 10  *  1 Jul 2008
    Waste water treatment assets:      
        Aerators 10  *  1 Jul 2008
        Blowers 10  *  1 Jul 2008
        Clarifiers 10  *  1 Jul 2008
        Digesters 10  *  1 Jul 2008
Tanks (including insulation, agitators, pump over systems and monitoring instrumentation):      
    Pressure tanks (for sparkling wine) 20  *  1 Jul 2008
    Waste water storage/ treatment tanks 15  *  1 Jul 2008
    Water storage tanks 30  *  1 Jul 2008
    Wine fermenters:      
        Open 30  *  1 Jul 2008
        Rotary 30  *  1 Jul 2008
        Static 30  *  1 Jul 2008
        Sweeping arm 30  *  1 Jul 2008
    Wine storage tanks 30  *  1 Jul 2008
Tank accessories:      
    Micro oxygenation systems 5  *  1 Jul 2008
    Tank plungers 10  *  1 Jul 2008

[12]     Table A, industry category MANUFACTURING ( 11110 to 25990 ), after sub-category Polymer product and rubber product manufacturing ( 19110 to 19200 )

Insert

Glass and glass product manufacturing
( 20100 )
Container glass and flat (float) glass manufacturing assets:      
    Ancillary assets:      
        Blowers and fans 25  *  1 Jul 2008
        Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25  *  1 Jul 2008
        Ducting, pipes and piping 40  *  1 Jul 2008
        Steelwork structures (including gantries, platforms and walkways) 40  *  1 Jul 2008
        Vacuum pumps:      
            Liquid ring pumps 10  *  1 Jul 2008
            Oil sealed pumps 20  *  1 Jul 2008
    Annealing lehrs 25  *  1 Jul 2008
    Batch house assets:      
        Cullet handling and return assets:      
            Cullet crushers 25  *  1 Jul 2008
     Scraping conveyor systems:      
                Container glass 12  *  1 Jul 2008
                Flat glass 25  *  1 Jul 2008
        Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25  *  1 Jul 2008
        Silos 40  *  1 Jul 2008
    Coating assets (cold and hot end) 12  *  1 Jul 2008
    Control systems (excluding personal computers) 10  *  1 Jul 2008
    Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25  *  1 Jul 2008
    Float baths 25  *  1 Jul 2008
    Forehearths 12  *  1 Jul 2008
    Forming machines (incorporating shearing and distribution systems) 12  *  1 Jul 2008
    Glass furnace assets:      
        Batch chargers 12  *  1 Jul 2008
        Exhaust stacks:      
            Brick lined 40  *  1 Jul 2008
            Steel 12  *  1 Jul 2008
        Furnace support assets (including bubbler systems and electro boost systems) 12  *  1 Jul 2008
        Furnace tanks 12  *  1 Jul 2008
        Regenerators and recuperators 12  *  1 Jul 2008
    Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12  *  1 Jul 2008
    Inspection assets 10  *  1 Jul 2008
    Lehr stackers 12  *  1 Jul 2008
    Moulds 2  *  1 Jul 2008

[13]     Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Non-metallic mineral product manufacturing ( 20100 to 20900 )

Omit

Non-metallic mineral product manufacturing
(20100 to 20900)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
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 (eg 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

Insert

Non-metallic mineral product manufacturing
( 20210 to 20900 )
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
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 (eg 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
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

[14]     Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Motor vehicle and motor vehicle part manufacturing ( 23110 to 23190 )

Omit

For metal casting assets see determinations for Non-ferrous metal casting (21420)      

Insert

For metal casting assets see determinations for Non-ferrous metal casting (21410)      

[15]     Table A, industry category CONSTRUCTION ( 30110 to 32909 )

Omit

CONSTRUCTION
( 30110 to 32909 )
Backhoe loaders 9  *  1 Jul 2002
Bending machines (bar, angle or rod) 10   1 Jan 2001
Brick elevators (portable) 5   1 Jan 2001
Chain blocks, rod shears, jacks, etc 13 ⅓   1 Jan 2001
Compactors 12  *  1 Jul 2002
Compressors (mobile) 12  *  1 Jul 2002
Concreting plant:      
    Batching plant:      
        Portable and demountable 6 ⅔   1 Jan 2001
        Static 13 ⅓   1 Jan 2001
    Buggies or dumpers (motorised) 5   1 Jan 2001
    Hoppers, skips and hoist buckets 10   1 Jan 2001
    Immersion vibrators 4   1 Jan 2001
    Mobile concrete pumping units 6 ⅔   1 Jan 2001
    Monorails 5   1 Jan 2001
    Steel formwork, beams and props 10   1 Jan 2001
    Trowelling machines 4   1 Jan 2001
    Vibrating screeders 4   1 Jan 2001
Cranes (mobile):      
    Light and medium 15  *  1 Jul 2002
    Heavy (over 15.24 tonnes lift) 20  *  1 Jul 2002
    Tower and hoists 10   1 Jan 2001
Dozers/Front end loaders 9  *  1 Jul 2002
Forklifts 11  *  1 Jul 2002
Grinding and milling machines 3   1 Jan 2001
Hydraulic excavators 10  *  1 Jul 2002
Levels, dumpy, etc 13 ⅓   1 Jan 2001
Lift slab equipment 5   1 Jan 2001
Mini excavators 8  *  1 Jul 2002
Motor graders 10  *  1 Jul 2002
Pavers 12  *  1 Jul 2002
Profilers 10  *  1 Jul 2002
Pumps 10   1 Jan 2001
Road rollers 15  *  1 Jul 2002
Saw benches (portable) 13 ⅓   1 Jan 2001
Scrapers 8  *  1 Jul 2002
Skid steer loaders 7  *  1 Jul 2002
Stabiliser recyclers 12  *  1 Jul 2002
Telescopic handlers 10  *  1 Jul 2002
Tool carriers 10  *  1 Jul 2002
Track loaders 9  *  1 Jul 2002
Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased)      
Welding units (portable):      
    Light type 6 ⅔   1 Jan 2001
    Medium and other types 10   1 Jan 2001
Wheel loaders 8  *  1 Jul 2002
Winches 13 ⅓   1 Jan 2001

Insert

CONSTRUCTION
( 30110 to 32990 )
Air compressors:      
    Compressors - reciprocating 7  *  1 Jul 2008
    Compressors - rotary screw 10  *  1 Jul 2008
Backhoe loaders 9  *  1 Jul 2002
Bending machines (bar, angle or rod) 10  *  1 Jul 2008
Block and brick elevators (portable) 10  *  1 Jul 2008
Chain blocks, rod shears, jacks, etc 13 ⅓   1 Jan 2001
Compaction:      
    Compactors - flat plate 8  *  1 Jul 2008
    Compactors - vertical rammer 6  *  1 Jul 2008
Concreting assets:      
    Brick and paving saws 5  *  1 Jul 2008
    Concrete demolition saws 3  *  1 Jul 2008
    Concrete kibble buckets 15  *  1 Jul 2008
    Concrete mixers 4  *  1 Jul 2008
    Concrete surface preparation assets (including floor grinders, planers and scarifers) 5  *  1 Jul 2008
    Concrete trowels:      
        Ride on 7  *  1 Jul 2008
        Walk behind 5  *  1 Jul 2008
    Concrete vibrating screeders 5  *  1 Jul 2008
    Concrete vibrators:      
        Brushcutter style 5  *  1 Jul 2008
        Drive units 6  *  1 Jul 2008
        Flexible shaft pumps 6  *  1 Jul 2008
        Vibrating shaft 3  *  1 Jul 2008
    Concrete wheeled saws 6  *  1 Jul 2008
Concreting plant:      
    Batching plant:      
        Portable and demountable 6 ⅔   1 Jan 2001
        Static 13 ⅓   1 Jan 2001
    Buggies or dumpers (motorised) 5   1 Jan 2001
    Hoppers, skips and hoist buckets 10   1 Jan 2001
    Mobile concrete pumping units 6 ⅔   1 Jan 2001
Cranes (mobile):      
    Light and medium 15  *  1 Jul 2002
    Heavy (over 15.24 tonnes lift) 20  *  1 Jul 2002
    Tower and hoists 10   1 Jan 2001
Dozers/Front end loaders 9  *  1 Jul 2002
Forklifts 11  *  1 Jul 2002
Formwork, beams and props, steel 10  *  1 Jul 2008
Hydraulic excavators 10  *  1 Jul 2002
Levels:      
    Dumpy 7  *  1 Jul 2008
    Laser beam 10  *  1 Jul 2008
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5  *  1 Jul 2008
Mini excavators 8  *  1 Jul 2002
Motor graders 10  *  1 Jul 2002
Pavers 12  *  1 Jul 2002
Power supply assets:      
    Generators, portable (incorporating attached engine
    management and generator monitoring
    instruments):		      
        Diesel 10  *  1 Jul 2008
        Petrol 5  *  1 Jul 2008
Power tools:      
    Chain saws 3  *  1 Jul 2008
    Hand tools:      
        Air 5  *  1 Jul 2008
        Battery 3  *  1 Jul 2008
        Electric 5  *  1 Jul 2008
    Jack hammers:     1 Jul 2008
        Air 7  *  1 Jul 2008
        Electric 3  *  1 Jul 2008
    Nail guns - air 3  *  1 Jul 2008
Profilers 10  *  1 Jul 2002
Pumps 10   1 Jan 2001
Road rollers 15  *  1 Jul 2002
Saws, bench and mitre, portable 7  *  1 Jul 2008
Scrapers 8  *  1 Jul 2002
Skid steer loaders 7  *  1 Jul 2002
Stabiliser recyclers 12  *  1 Jul 2002
Telescopic handlers 10  *  1 Jul 2002
Tool carriers 10  *  1 Jul 2002
Track loaders 9  *  1 Jul 2002
Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased)      
Welders:      
    Diesel 10  *  1 Jul 2008
    Electric 5  *  1 Jul 2008
Wheel loaders 8  *  1 Jul 2002
Winches 13 ⅓   1 Jan 2001

[16]     Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES ( 66110 to 67200 ), sub-category Rental and hiring services (except real estate) (66110 to 67200)

Omit

    Air hoses 1  *  1 Jul 2005

Omit

Concrete mixers 5  *  1 Jul 2005
Concrete surface preparation assets (including floor grinders and planers) 5  *  1 Jul 2005
Concrete trowels (helicopter style) 10  *  1 Jul 2005
Concrete vibrators - brushcutter style 5  *  1 Jul 2005
Concrete vibrators - shaft 3  *  1 Jul 2005
Concrete vibrators - drive unit 6  *  1 Jul 2005

Omit

Hand tools - battery 4  *  1 Jul 2005

Omit

Cables and handpieces 5  *  1 Jul 2005

After

Concrete kibble buckets 15  *  1 Jul 2005

Insert

    Concrete mixers 4  *  1 Jul 2008
    Concrete trowels:      
        Ride on 7  *  1 Jul 2008
        Walk behind 5  *  1 Jul 2008
    Concrete surface preparation assets (including floor grinders, planers and scarifers) 5  *  1 Jul 2008
    Concrete vibrators:      
        Brushcutter style 5  *  1 Jul 2008
        Drive units 6  *  1 Jul 2008
        Flexible shaft pumps 6  *  1 Jul 2008
        Vibrating shafts 3  *  1 Jul 2008

After

    Hand tools - air 5  *  1 Jul 2005

Insert

    Hand tools - battery 3  *  1 Jul 2008

[17]     Table A, industry category ADMINISTRATIVE AND SUPPORT SERVICES (73110 to 73200) , after sub-category Building cleaning, pest control and other support services (73110 to 73200)

Insert

Packaging services
(73200)
Fruit and vegetables pack houses assets used off farm      
    Banana assets:      
        Air rams 3  *  1 Jul 2008
        Bunch lines 10  *  1 Jul 2008
        Choppers/mulchers 4  *  1 Jul 2008
        Rails (including points) 15  *  1 Jul 2008
        Scrap conveyors 5  *  1 Jul 2008
        Tops 8  *  1 Jul 2008
        Water troughs 10  *  1 Jul 2008
    General assets:      
        Bins 5  *  1 Jul 2008
        Bin tippers 15  *  1 Jul 2008
        Conveyors (including elevators) 10  *  1 Jul 2008
        Drying tunnels 15  *  1 Jul 2008
        Fungicide units 10  *  1 Jul 2008
        Receival hoppers (including water dumps) 10  *  1 Jul 2008
        Tables (including packing and sorting tables) 15  *  1 Jul 2008
        Washing assets (including brush and barrel
        washers)		 10  *  1 Jul 2008
        Waxing assets 10  *  1 Jul 2008
    Graders:      
        Electronic 10  *  1 Jul 2008
        Mechanical 15  *  1 Jul 2008
        Optical 8  *  1 Jul 2008
    Labelling assets:      
        Labelling applicators (including in line labellers) 8  *  1 Jul 2008
        Labelling guns 3  *  1 Jul 2008
    Olive oil processing assets 15  *  1 Jul 2008
    Tree nuts assets:      
        Crackers 7  *  1 Jul 2008
        Drying silos 15  *  1 Jul 2008
        Separating assets (including air separators,
        trommels and vibrating screens)		 10  *  1 Jul 2008
    Packing assets (including bagging and wrapping
    machines)		 10  *  1 Jul 2008
    Scales (excluding platform scales) 5  *  1 Jul 2008

[18]     Table B, items beginning with A

Insert

Air compressors:      
    Compressors - reciprocating 7  *  1 Jul 2008
    Compressors - rotary screw 10  *  1 Jul 2008

[19]     Table B, items beginning with B

Omit

Bores 13 ⅓   1 Jan 2001

Insert

Bending machines (bar, angle and rod) 10  *  1 Jul 2008

Insert

Block and brick elevators, portable 10  *  1 Jul 2008

[20]     Table B, items beginning with C

Omit

Concrete mixers 10   1 Jan 2001

Insert

Compaction:      
    Compactors - flat plate 8  *  1 Jul 2008
    Compactors - vertical rammer 6  *  1 Jul 2008

Insert

Concreting assets:      
    Brick and paving saws 5  *  1 Jul 2008
    Concrete demolition saws 3  *  1 Jul 2008
    Concrete kibble buckets 15  *  1 Jul 2008
    Concrete mixers 4  *  1 Jul 2008
    Concrete surface preparation assets (including floor grinders, planers and scarifers) 5  *  1 Jul 2008
    Concrete trowels:      
        Walk behind 5  *  1 Jul 2008
        Ride on 7  *  1 Jul 2008
    Concrete vibrating screeders 5  *  1 Jul 2008
    Concrete vibrators:      
        Brushcutter style 5  *  1 Jul 2008
        Drive units 6  *  1 Jul 2008
        Flexible shaft pumps 6  *  1 Jul 2008
        Vibrating shafts 3  *  1 Jul 2008
    Concrete wheeled saws 6  *  1 Jul 2008

[21]     Table B, items beginning with D

Omit

Dams (not being earth tanks) 40   1 Jan 2001

[22]     Table B, items beginning with F

Insert

Formwork, beams and props, steel 10  *  1 Jul 2008

[23]     Table B, items beginning with G

Omit

Generators (excluding emergency or standby generators) 20  *  1 Jul 2005

Insert

Generators (see in Table B, Power supply assets)      

[24]     Table B, items beginning with L

Insert

Levels:      
    Dumpy 7  *  1 Jul 2008
    Laser beam 10  *  1 Jul 2008
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5  *  1 Jul 2008

[25]     Table B, items beginning with P

Omit

Power supply assets, emergency or standby:      
    Generator assets:      
        Acoustic hoods and canopies 20  *  1 Jul 2005
        Generators (incorporating attached engine management and generator monitoring instruments) 25  *  1 Jul 2005
        Power management units 15  *  1 Jul 2005
    Uninterruptible power supply (UPS) system:      
        Line interactive types 5  *  1 Jul 2005
        On line double conversion types 10  *  1 Jul 2005
Power tools (hand operated) 5   1 Jan 2001

Insert

Power supply assets:      
    Emergency or standby:      
        Generator assets:      
            Acoustic hoods and canopies 20  *  1 Jul 2005
            Generators (incorporating attached engine management and generator monitoring instruments) 25  *  1 Jul 2005
            Power management units 15  *  1 Jul 2005
        Uninterruptible power supply (UPS) system:      
            Line interactive types 5  *  1 Jul 2005
            On line double conversion types 10  *  1 Jul 2005
    Generators, portable (incorporating attached engine management and generator monitoring instruments)      
        Diesel 10  *  1 Jul 2008
        Petrol 5  *  1 Jul 2008
Power tools:      
    Chain saws 3  *  1 Jul 2008
    Hand tools:      
        Air 5  *  1 Jul 2008
        Battery 3  *  1 Jul 2008
        Electric 5  *  1 Jul 2008
    Jack hammers:      
        Air 7  *  1 Jul 2008
        Electric 3  *  1 Jul 2008
    Nail guns - air 3  *  1 Jul 2008

[26]     Table B, items beginning with S

Omit

Saws (chain) 3   1 Jan 2001

Insert

Saws, bench and mitre, portable 7  *  1 Jul 2008

[27]     Table B, items beginning with T

Omit

Tanks:      
    Galvanised Iron:      
        Bore water 10   1 Jan 2001
        Rain water 20   1 Jan 2001
    Reinforced concrete or masonry 50   1 Jan 2001
    Underground 50   1 Jan 2001

[28]     Table B, items beginning with W

Omit

    Generally 20   1 Jan 2001

Omit

Windmills 20   1 Jan 2001

Insert

Water assets:      
    Bores 30  *  1 Jul 2008
    Dams (including earth or rock fill and turkey nests) 40  *  1 Jul 2008
    Dam liners and covers 20  *  1 Jul 2008
    Effluent channels 40  *  1 Jul 2008
    Effluent recycle tanks 12  *  1 Jul 2008
    Effluent sedimentation ponds 40  *  1 Jul 2008
    Irrigation assets:      
        Drip, micro spray or mini sprinkler systems:      
            Above ground polyethylene pipes 10  *  1 Jul 2008
            Drippers, micro sprays and mini sprinklers 5  *  1 Jul 2008
            Control systems 10  *  1 Jul 2008
            Filtration systems 15  *  1 Jul 2008
            Pumps 12  *  1 Jul 2008
            Variable speed drives 15  *  1 Jul 2008
        Irrigation earth channels 40  *  1 Jul 2008
        Irrigators (including centre pivot, lateral and travelling gun):      
            Fresh water 20  *  1 Jul 2008
            Effluent 10  *  1 Jul 2008
    Pumps:      
        Bore pumps, effluent and manure pumps 7  *  1 Jul 2008
        Other 12  *  1 Jul 2008
    Water mains:      
        Aluminium 20  *  1 Jul 2008
        Galvanised steel 25  *  1 Jul 2008
        Polyethylene 15  *  1 Jul 2008
        PVC 30  *  1 Jul 2008
    Water tanks:      
        Concrete 30  *  1 Jul 2008
        Galvanised steel 25  *  1 Jul 2008
        Polyethylene 15  *  1 Jul 2008
    Water troughs:      
        Concrete 25  *  1 Jul 2008
        Galvanised steel 15  *  1 Jul 2008
        Polyethylene 10  *  1 Jul 2008
    Windmills 30  *  1 Jul 2008

Insert

Welders:      
    Diesel 10  *  1 Jul 2008
    Electric 5  *  1 Jul 2008


4 June 2008

THOMAS MEREDITH,
Senior Assistant Commissioner, Law and Practice

Registration Number: F2008L02210

Registration Date: 23 June 2008

Related Explanatory Statements:

Effective Life 2008/1 - Explanatory statement


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