Effective Life 2009/1


Commonwealth of Australia

This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.

Income Tax Assessment Act 1997

I, Deborah Hastings, 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 2009 (No 1).

2 Commencement

This Determination commences on 1 July 2009.

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] Heading to Table A

Omit

Table A as at 1 July 2001

Substitute

Table A as at 1 July 2009

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

Omit

Peanut blanching plant:      
    Air piping 20   1 Jan 2001
    Blanchers 10   1 Jan 2001
    Colour sorters (electronic) 10   1 Jan 2001
    Control panel 20   1 Jan 2001
    Cooling equipment (including control panel) 13 ⅓   1 Jan 2001
    Elevators 10   1 Jan 2001
    Exhaust fans 20   1 Jan 2001
    Fumigation equipment 10   1 Jan 2001
    Pal boxes 3   1 Jan 2001
    Plant water services 50   1 Jan 2001
    Roasters and dryers 10   1 Jan 2001
    Scales 20   1 Jan 2001
    Storage surge bins 20   1 Jan 2001
    Tipping units 20   1 Jan 2001
    Transformers 40   1 Jan 2001
    Vibrating conveyors 10   1 Jan 2001

[3] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Aquaculture (02011 to 02039)

After

Bins and crates 5 * 1 Jul 2007

Insert

Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190)      

Omit

Pearling and oyster fishing plant:      
    Luggers (oyster fishing) 13 ⅓   1 Jan 2001
    Pearling boats 20   1 Jan 2001

Omit

Water transport and ancillary assets:      
    Boats, aluminium 15 * 1 Jul 2007
    Lifting assets 10 * 1 Jul 2007
    Outboard motors 5 * 1 Jul 2007
    Trailers 8 * 1 Jul 2007

[4] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Fishing (04111 to 04199)

Omit

    Boats 13 ⅓   1 Jan 2001

Insert

Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190)      

[5] Table A, industry category MINING (06000 to 10900), sub-category Mineral sand mining (08050)

Omit

Dredges 20 * 1 Jan 2003

Substitute

Dredges 20 * 1 Jul 2009

[6] Table A, industry category MINING (06000 to 10900), sub-category Construction material mining (09110 to 09190)

Omit

Dredges 20 * 1 Jul 2003

Substitute

Dredges 20 * 1 Jul 2009

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

Insert

Oil and fat manufacturing
(11500)
ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION
Olive oil processing assets 15 * 1 Jul 2008

[8] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Sugar and confectionery manufacturing (11810 to 11820)

Omit

Beverage manufacturing
(12110 to 12140)
ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION
Aerated water plant 13 ⅓   1 Jan 2001
Distillery plant (brandy etc) 13 ⅓   1 Jan 2001

Insert

Other food product manufacturing n.e.c.
(11990)
ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION
Peanut processing assets:      
    Aeration units 15 * 1 Jul 2009
    Aspirators 10 * 1 Jul 2009
    Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009
    Blanchers 10 * 1 Jul 2009
    Cleaning assets:      
        De-stoners and gravity separators 20 * 1 Jul 2009
        Pre-cleaners (intake cleaners) 15 * 1 Jul 2009
    Control systems 10 * 1 Jul 2009
    Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10 * 1 Jul 2009
    Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009
    Fryers 10 * 1 Jul 2009
    Granulators 12 * 1 Jul 2009
    Laboratory assets:      
        Generally 10 * 1 Jul 2009
        Laboratory analysers 5 * 1 Jul 2009
    Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009
    Ovens (including roasters and dryers) 10 * 1 Jul 2009
    Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009
    Peanut oil crushing assets:      
        Cookers 15 * 1 Jul 2009
        Screw presses/expeller presses 13 * 1 Jul 2009
    Quality control assets:      
        Magnets and magnetic separators 7 * 1 Jul 2009
        Metal detectors 10 * 1 Jul 2009
        X-ray units 5 * 1 Jul 2009
    Refrigeration units 20 * 1 Jul 2009
    Sampling assets:      
        Sample grinders and shellers 10 * 1 Jul 2009
        Sieve tables and picking belt decks 20 * 1 Jul 2009
        Moisture meters 5 * 1 Jul 2009
    Scales 5 * 1 Jul 2009
    Shellers 20 * 1 Jul 2009
    Silos (metal) 30 * 1 Jul 2009
    Sorting and sizing assets:      
        Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009
        Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009
    Tipping units 20 * 1 Jul 2009
    Transformers 40 * 1 Jul 2009

Soft drink, cordial and syrup manufacturing
(12110)
ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION
De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009
Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15 * 1 Jul 2009
Packaging assets:      
    Filling and sealing assets:      
        Capping machines 15 * 1 Jul 2009
        Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009
        Cooling and warming tunnels 10 * 1 Jul 2009
        Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009
        Induction sealers 10 * 1 Jul 2009
        Inspection machines 10 * 1 Jul 2009
    Handling assets:      
        Bottle and can rinsing machines 20 * 1 Jul 2009
        Depalletisers 20 * 1 Jul 2009
        Pallet binders 10 * 1 Jul 2009
        Palletisers 20 * 1 Jul 2009
        Strap cutting machines 10 * 1 Jul 2009
        Stretch wrappers 15 * 1 Jul 2009
    Packing assets:      
        Carton packers 15 * 1 Jul 2009
        Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009
        Label applicators 7 * 1 Jul 2009
        Labellers 15 * 1 Jul 2009
        Multipack machines 10 * 1 Jul 2009
        Shrink wrappers 15 * 1 Jul 2009
        Tunnel pasteurisers 10 * 1 Jul 2009
Support assets:      
    Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009
    Air compressors and receivers 20 * 1 Jul 2009
    Boilers 20 * 1 Jul 2009
    Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009
    Centrifuges 15 * 1 Jul 2009
    Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009
    Control system assets (excluding personal computers but including program logic controllers and switchgear ) 10 * 1 Jul 2009
    Conveyers 15 * 1 Jul 2009
    Heat exchangers 15 * 1 Jul 2009
    Laboratory equipment 10 * 1 Jul 2009
    Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009
    Pipes 25 * 1 Jul 2009
    Pumps 15 * 1 Jul 2009
    Syrup preparation assets (including tanks) 15 * 1 Jul 2009
    Valves 10 * 1 Jul 2009
    Waste water treatment assets:      
        Aerators 20 * 1 Jul 2009
        Anaerobic bio gas system assets 25 * 1 Jul 2009
        Blowers 20 * 1 Jul 2009
        Clarifiers 20 * 1 Jul 2009
        Digester/aeration tanks 25 * 1 Jul 2009
        Reverse osmosis system assets 20 * 1 Jul 2009
    Weighers 20 * 1 Jul 2009
Tanks:      
    Hot water 25 * 1 Jul 2009
    Liquid CO2 storage 20 * 1 Jul 2009
    Storage:      
        Chemical storage 20 * 1 Jul 2009
        Generally 30 * 1 Jul 2009

[9] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Beer manufacturing (except non-alcoholic beer) (12120)

Insert

Spirit manufacturing
(12130)
ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION
Distillery plant (brandy etc) 13 ⅓   1 Jan 2001

[10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Glass and glass product manufacturing (20100)

After

    Moulds 2 * 1 Jul 2008

Insert

Glass product manufacturing assets:    
    Automotive glass product manufacturing assets:      
        CNC controlled edgers and grinders 15 * 1 Jul 2009
        CNC controlled scorers and cutters 15 * 1 Jul 2009
        Inspection assets:      
            Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009
            Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009
        Post-processing assets used in automotive laminated glass production and toughened glass production processes:      
            Automated back window soldering units 10 * 1 Jul 2009
            Others including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling 15 * 1 Jul 2009
    CNC machines 7 * 1 Jul 2009
    Control systems (excluding personal computers) 10 * 1 Jul 2009
    Cutting tables:      
        Automated cutting and break-out tables 10 * 1 Jul 2009
        Laminated glass cutting tables 10 * 1 Jul 2009
        Manual cutting tables (including air float tables) 15 * 1 Jul 2009
    Digital printing assets:      
        Digital printers 5 * 1 Jul 2009
        Dryers 12 ½ * 1 Jul 2009
    Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009
    Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009
    Edgers:      
        Arrissing machines 8 * 1 Jul 2009
        Horizontal double edgers 10 * 1 Jul 2009
        Straight line edgers and bevellers 7 * 1 Jul 2009
    Glass handling and storage assets:      
        Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009
        Bulk glass handling assets:      
            Straddle carriers 10 * 1 Jul 2009
            Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009
        Overhead cranes and gantries - see Table B      
        Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009
        Steel grabs 12 * 1 Jul 2009
        Trolleys 7 * 1 Jul 2009
        Vacuum lifters and scissor grabs 8 * 1 Jul 2009
        Vertical masts and other elevated work platforms - see Table B      
    Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009
    Glass toughening ('tempering') assets:      
        Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009
        Heat soaking ovens 20 * 1 Jul 2009
    Glass washing machines 10 * 1 Jul 2009
    Plastic film applicators ('spotstick machines') 8 * 1 Jul 2009
    Screen printing assets - see Table A Printing (16110)      
    Support assets (including air compressors and boilers) - see Table B      
    Waterjet cutting machines 10 * 1 Jul 2009

[11] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Metal product manufacturing (21100 to 21390)

Omit

Metal product manufacturing
(21100 to 21390)
ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION
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
Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900)     1 Jul 2003
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
Tinsmiths' plant 20   1 Jan 2001

Substitute

Primary metal and metal product manufacturing
(21100 to 21390)
ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION
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
Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900)     1 Jul 2003
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
Tinsmiths' plant 20   1 Jan 2001

Iron smelting and steel manufacturing
(21100)
ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION
Coke making assets:      
    Coal screening assets:      
        Crushers 20 * 1 Jul 2009
        Hammer mills 15 * 1 Jul 2009
        Hydrowashers 20 * 1 Jul 2009
        Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009
    Coke ovens batteries assets:      
        Breeze basins 30 * 1 Jul 2009
        Charging car rails 20 * 1 Jul 2009
        Charging cars 20 * 1 Jul 2009
        Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009
        Coke ploughs 15 * 1 Jul 2009
        Coke transfer cars 25 * 1 Jul 2009
        Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009
        Hot cars incorporating locomotive, wagon, tray and bogies 15 * 1 Jul 2009
        Hot car spur lines 30 * 1 Jul 2009
        Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic system and water pump pit) 15 * 1 Jul 2009
        Ram tracks and live rails 30 * 1 Jul 2009
        Rams 30 * 1 Jul 2009
    Coke ovens gas by-products assets:      
        Acid compound assets:      
            Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009
        Ammonia absorbers including pumps, ammonia storage tanks, and distribution pipes (including valves) 15 * 1 Jul 2009
        Ammonia plant assets:      
            Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009
        Benzine, toluene and xylene plant assets:      
            Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009
        Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009
        Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009
        Final coolers 35 * 1 Jul 2009
        Napthalene plant assets:      
            Sludge tanks, pre heaters, distillation columns,tanks, decanters, condensers, and pumps 35 * 1 Jul 2009
        Primary cooler assets:      
            Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 35 * 1 Jul 2009
        Sulphate plant assets:      
            Feed tanks, evaporators, centrifuge units, conveyors including belts, structures, drives and chutes, jet condensers, hot water tanks, driers (including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009
        Tar plant assets:      
            Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009
        Tar precipitators 20 * 1 Jul 2009
    Emissions control assets:      
        Waste gas cleaning and dedusting assets:      
            Baghouses 20 * 1 Jul 2009
            Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009
            Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009
            Fume extraction hoods 20 * 1 Jul 2009
            Waste gas collector mains and ducts 25 * 1 Jul 2009
    Materials handling assets:      
        Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009
        Conveyor systems (including structures, belts, gearboxes and motors) 15 * 1 Jul 2009
        Conveyor systems transfer houses 15 * 1 Jul 2009
        Feed bunkers 15 * 1 Jul 2009
        Motorised feeders 15 * 1 Jul 2009
    Water treatment assets:      
        Cooling towers incorporating fans, motors, access platforms and stairs 25 * 1 Jul 2009
Sinter making assets:      
    Cooler assets:      
        Cooler fans 10 * 1 Jul 2009
        Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009
    Emissions control assets:   * 1 Jul 2009
        Waste gas cleaning and dedusting assets:      
            Activated carbon packed bed filters 15 * 1 Jul 2009
            Dedusting fans 10 * 1 Jul 2009
            Electrostatic precipitators and scraper chains 20 * 1 Jul 2009
            Waste gas collector mains and ducts 20 * 1 Jul 2009
    Feed sequence assets:      
        Feed rolls 7 * 1 Jul 2009
        Mixing and rolling drums 30 * 1 Jul 2009
    Materials handling assets:      
        Belt weighers 5 * 1 Jul 2009
        Bins:      
            Coke bins 15 * 1 Jul 2009
            Ore bins 23 * 1 Jul 2009
            Sinter bins 17 * 1 Jul 2009
        Chutes 15 * 1 Jul 2009
        Conveyor systems (including structures, belts, gearboxes and motors) 17 * 1 Jul 2009
        Feeders:      
            Coke 15 * 1 Jul 2009
            Ore 23 * 1 Jul 2009
            Sinter 17 * 1 Jul 2009
        Weigh feeders:      
            Coke 15 * 1 Jul 2009
            Ore 23 * 1 Jul 2009
    Strand assets:      
        Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009
        Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009
        Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009
        Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009
    Water treatment assets:      
        Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009

[12] Table A, industry category RETAIL TRADE (39110 to 43209) sub-category Fuel retailing (4000)

Substitute

Fuel retailing
(40000)
ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION
See Automotive repair and maintenance (94110 to 94199)      

[13] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality)(45110 to 45302)

After

    Menu boards 5 * 1 Jul 2005

Insert

    Poker/gaming machines 7 * 1 Jul 2009

[14] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090) sub-category Water transport and support services (48100 to 48200) and (52110 to 52190)

Omit

Boats, ships, lighters, etc:      
    Boats (motor, rowing and sailing) 13 ⅓   1 Jan 2001
    Bulk carriers 16   1 Jan 2001
    Container ships 16   1 Jan 2001
    Ferry steamers 20   1 Jan 2001
    Flexible barges (collapsible bag type) 6 ⅔   1 Jan 2001
    Hovercraft 5   1 Jan 2001
    Launches 20   1 Jan 2001
    Lighters 20   1 Jan 2001
    Lighters (coal - wooden, iron or steel) 16 ⅔   1 Jan 2001
    Mini-submarine 13 ⅓   1 Jan 2001
    Offshore supply vessels 13 ⅓   1 Jan 2001
    Punts and rafts 20   1 Jan 2001
    Roll-on/roll-off ships 16   1 Jan 2001
    Ships and steamers 20   1 Jan 2001
    Surf boats, salvage 16 ⅔   1 Jan 2001
    Tankers (engaged primarily and principally in the tanker trade) 16   1 Jan 2001
    Trawler 13 ⅓   1 Jan 2001
    Tugs 20   1 Jan 2001

Insert

Commercial vessels:      
    Canoes 10 * 1 Jul 2009
    Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009
    Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats):      
        Longer than 10 metres 20 * 1 Jul 2009
        Not longer than 10 metres 15 * 1 Jul 2009
    Houseboats 20 * 1 Jul 2009
    Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009
    Jet skis 4 * 1 Jul 2009
    Kayaks 5 * 1 Jul 2009
    Offshore supply and support vessels 20 * 1 Jul 2009
    Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis):      
        Longer than 10 metres 20 * 1 Jul 2009
        Not longer than 10 metres 15 * 1 Jul 2009
    Pedal boats 10 * 1 Jul 2009
    Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009
    Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009
    Ski boats 10 * 1 Jul 2009
    Thrill boats (including jet boats) 10 * 1 Jul 2009
    Trading ships:      
        Bulk carriers 20 * 1 Jul 2009
        Cargo ships 20 * 1 Jul 2009
        Container ships 20 * 1 Jul 2009
        Roll on/roll off ships 20 * 1 Jul 2009
        Tankers:      
            Oil and chemical 20 * 1 Jul 2009
            LNG and LPG 30 * 1 Jul 2009
    Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats):      
        Longer than 10 metres 20 * 1 Jul 2009
        Not longer than 10 metres 15 * 1 Jul 2009
    Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009
Support assets (acquired separately from the vessel)      
    Desalinators 10 * 1 Jul 2009
    Hot water units:      
        Domestic 5 * 1 Jul 2009
        Marine 10 * 1 Jul 2009
    Lifting assets:      
        Hoists and winches:      
            Electric 5 * 1 Jul 2009
            Hydraulic and mechanical 10 * 1 Jul 2009
    Navigational and communication assets (including autopilots, chart plotters, depth sounders, global positioning systems [GPS], radar systems and marine radios) 5 * 1 Jul 2009
    Outboard motors 5 * 1 Jul 2009
    Power supply assets:      
        Batteries (deep cycle) 3 * 1 Jul 2009
        Generators (stand alone) 10 * 1 Jul 2009
        Inverters 6 * 1 Jul 2009
    Safety assets:      
        Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009
        Life rafts 10 * 1 Jul 2009
    Trailers 8 * 1 Jul 2009

[15] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090) after sub-category Water transport and support services (48100 to 48200) to (52110 to 52190))

Insert

Scenic and sightseeing transport
(50100 to 50290)
ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION
Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas:      
    Cabins including carriers 25 * 1 Jul 2009
    Communications assets:      
        Communications cables 10 * 1 Jul 2009
        Radios 5 * 1 Jul 2009
    Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives and tensioning systems) 15 * 1 Jul 2009
    Rescue vehicles 30 * 1 Jul 2009
    Ropes:      
        Haul ropes 10 * 1 Jul 2009
        Track ropes 20 * 1 Jul 2009
    Standby power drives 25 * 1 Jul 2009
    Towers:      
        Tower heads 15 * 1 Jul 2009
        Tower structures 30 * 1 Jul 2009
    Transportation systems incorporating drives and belts 3 * 1 Jul 2009
Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts):      
    Chair head grips 15 * 1 Jul 2009
    Chairs, T-bars and pomas 25 * 1 Jul 2009
    Communication assets:      
        Communications cables - above ground 10 * 1 Jul 2009
        Communications cables - under ground 25 * 1 Jul 2009
        Radios and telephone systems 5 * 1 Jul 2009
    Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009
    Drive and return station assets (including braking system, drive system, gear boxes, motors, variable speed drives and tensioning systems) 20 * 1 Jul 2009
    Oversnow transport assets:    
        Oversnow transporters 8 * 1 Jul 2009
        Skidoos 5 * 1 Jul 2009
    Ropes :      
        Main hauling rope for detachable lifts etc 15 * 1 Jul 2009
        Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009
    Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009
    Snowmaking assets including :      
        Air water guns and fan guns 10 * 1 Jul 2009
        Compressors, pumps, water mains and pipes 20 * 1 Jul 2009
        Cooling towers 15 * 1 Jul 2009
        Electrical cables - above ground 10 * 1 Jul 2009
        Electrical cables - under ground 25 * 1 Jul 2009
        Weather stations 5 * 1 Jul 2009
    Standby power drives 25 * 1 Jul 2009
    Tower heads and structures 30 * 1 Jul 2009

[16] Table A, industry category ADMINISTRATION AND SUPPORT SERVICES (72110 to 73200), sub-category Packaging services (73200)

Omit

    Olive oil processing assets 15 * 1 Jul 2008

[17] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Sport, gambling and recreation services (91110 to 92099)

Omit

    Poker machines 5   1 Jan 2001

Substitute

    Poker/gaming machines 7 * 1 Jul 2009

[18] Table A, industry category OTHER SERVICES (94110 to 96030 sub-category Automative repair and maintenance (94110 to 94199)

Substitute

Automotive repair and maintenance
(94110 to 94199)
ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION
Motor garage equipment:      
    Automotive parts cleaner:      
        Pump 4   1 Jan 2001
        Drum 10   1 Jan 2001
    Drums 4   1 Jan 2001
    Kerbside tanks 10   1 Jan 2001
    Motor vehicle repairing plant and machinery 10   1 Jan 2001
    Self-service pump installations (comprising pump and coin unit) 10   1 Jan 2001
    Trade utensils (including sales and garage equipment) 13 ⅓   1 Jan 2001

[19] Table A, industry category OTHER SERVICES (94110 to 96030), after sub-category Automotive repair and maintenance (94110 to 94199)

Insert

Automotive body, paint and interior repair n.e.c .
(94129)
ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION
Car wash and detailing assets:      
    Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009
    Automatic car wash assets including rollover and tunnel washes:      
            Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009
            Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009
            Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009
    Detailing assets:      
        Steam cleaners 10 * 1 Jul 2009
        Vacuum cleaners 10 * 1 Jul 2009
    Hand and self serve car wash assets:      
        Ceiling and wall booms 10 * 1 Jul 2009
    Large vehicle wash assets:      
        Hoists 20 * 1 Jul 2009
        Side brush cleaning system assets 10 * 1 Jul 2009
    Support assets:      
        Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10 * 1 Jul 2009
        Plant room assets:      
            Air compressors      
                Compressors - reciprocating 7 * 1 Jul 2009
                Compressors - screw 10 * 1 Jul 2009
            Boilers 20 * 1 Jul 2009
            Control systems 10 * 1 Jul 2009
            Pumps 8 * 1 Jul 2009
        Water treatment assets:      
            Filter system assets (including reverse osmosis) 10 * 1 Jul 2009
            Tanks 20 * 1 Jul 2009
    Vending machines 5 * 1 Jul 2009
Smash repair assets:      
    Air compressors 10 * 1 Jul 2009
    Dust extraction systems:      
        Metal arms 15 * 1 Jul 2009
        Stationary vacuum dust collection units 5 * 1 Jul 2009
    Frame straightening assets:      
        Aligning benches 15 * 1 Jul 2009
        Chassis measuring assets:      
            Computerised 10 * 1 Jul 2009
            Manual 10 * 1 Jul 2009
    Hoists 20 * 1 Jul 2009
    Painting assets:      
        Buffing machines 3 * 1 Jul 2009
        Infrared paint dryers:      
            Heating arches 20 * 1 Jul 2009
            Mobile 7 * 1 Jul 2009
        Sanders 3 * 1 Jul 2009
        Spectrophotometers 4 * 1 Jul 2009
        Spray bake ovens 12 * 1 Jul 2009
        Spray guns 3 * 1 Jul 2009
        Spray gun washing machines 5 * 1 Jul 2009
    Vacuum dust collection mobile units 3 * 1 Jul 2009
    Waste water filtering system assets:      
        Oil and water separators 15 * 1 Jul 2009
        Pumps 5 * 1 Jul 2009
        Tanks 15 * 1 Jul 2009
    Water pressure cleaners 3 * 1 Jul 2009
    Welders 5 * 1 Jul 2009

[20] Heading to Table B

Omit

Table B as at 1 July 2001

Substitute

Table B as at 1 July 2009

[21] Table B, items beginning with D

Omit

    Dredges 20 * 1 Jul 2003

[22]  Table B, items beginning with J

Omit

    Jet Ski 4   1 Jan 2001

[23] Table B, items beginning with M

Omit

Motor vehicles, etc:      
    Buses having a gross vehicle mass of more than 3.5 tonnes 15 * 1 Jan 2005
    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:      
    Buses having a gross vehicle mass of more than 3.5 tonnes 15 * 1 Jan 2005
    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

[24] Table B, items beginning with P

Omit

    Packing Machines 10   1 Jan 2001

Substitute

Packaging machines      
    Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009
    Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009
    Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009
    Inspection equipment including checkweighers, metal detectors, counting machines etc 10 * 1 Jul 2009
    Multihead and singlehead weighers 10 * 1 Jul 2009
    Palletisers and depalletisers 12 * 1 Jul 2009
    Product identification labellers including decorating, applicators and coding machines 8 * 1 Jul 2009
    Robotic pick and place packaging machines 10 * 1 Jul 2009
    Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 10 * 1 Jul 2009

Omit

    Paging and Public Address Systems 10   1 Jan 2001

Omit

    Punts 20   1 Jan 2001

[25] Table B, items beginning with S

Omit

    Strapping Machines 10   1 Jan 2001

[26] Table B, items beginning with W

Omit

    Wrapping Machines 10   1 Jan 2001



Dated this 27th day of May 2009

Deborah Hastings
Senior Assistant Commissioner, Law and Practice.


Registration Number: F2009L02095

Registration Date: 2 June 2009

Related Explanatory Statements:

Effective Life 2009/1 - Explanatory statement