Effective Life 2011/1
Commonwealth of Australia
This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.Income Tax Assessment Act 1997
I, Lyndall Joy Crompton, Assistant Commissioner, Large Business and International, 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 2011 (No 1).
2 Commencement
This Determination commences on 1 July 2011.
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 2010
Substitute
Table A as at 1 July 2011
[2] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Sugar and confectionery manufacturing (11810 to 11820)
Omit
|
Sugar and confectionery manufacturing
(11810 to 11820) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Confectioners' machinery | 20 | 1 Jan 2001 | |
| Sugar mills | 13 ⅓ | 1 Jan 2001 | |
Substitute
|
Sugar manufacturing
(11810) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Sugar milling assets: | |||
| Cane delivery assets: | |||
| Cane bin assets: | |||
| Rail bins | 20 | * | 1 Jul 2011 |
| Rail bin automatic coupling/de-coupling devices | 12 | * | 1 Jul 2011 |
| Road bins | 12 | * | 1 Jul 2011 |
| Rail assets (excluding cane bin assets) - see Table A Rail transport (47100 to 47200) | |||
| Receival station assets: | |||
| Cane levellers | 20 | * | 1 Jul 2011 |
| Cane receival hoppers | 25 | * | 1 Jul 2011 |
| Tipplers | 25 | * | 1 Jul 2011 |
| Weighbridges | 20 | * | 1 Jul 2011 |
| Cane juice extraction assets: | |||
| Cane shredding machines (incorporating drives) | 30 | * | 1 Jul 2011 |
| Crushing mills (incorporating drives) | 30 | * | 1 Jul 2011 |
| Rotary juice screens | 15 | * | 1 Jul 2011 |
| Cane juice filtration and clarification assets: | |||
| Clarifiers | 25 | * | 1 Jul 2011 |
| Flash tanks | 20 | * | 1 Jul 2011 |
| Juice heaters | 20 | * | 1 Jul 2011 |
| Lime and mud storage bins | 25 | * | 1 Jul 2011 |
| Lime slakers | 20 | * | 1 Jul 2011 |
| Mud mixers/minglers | 20 | * | 1 Jul 2011 |
| Rotary vacuum mud filters | 20 | * | 1 Jul 2011 |
| Evaporation and crystallisation assets: | |||
| Centrifugals | 25 | * | 1 Jul 2011 |
| Crystallisers | 20 | * | 1 Jul 2011 |
| Evaporators | 30 | * | 1 Jul 2011 |
| Magma mixers | 20 | * | 1 Jul 2011 |
| Magma/massecuite distributors and receivers | 20 | * | 1 Jul 2011 |
| Massecuite re-heaters | 20 | * | 1 Jul 2011 |
| Seed vessels | 20 | * | 1 Jul 2011 |
| Sugar melters | 20 | * | 1 Jul 2011 |
| Vacuum pans | 30 | * | 1 Jul 2011 |
| Vapour condensers: | |||
| Mild steel | 20 | * | 1 Jul 2011 |
| Stainless steel | 30 | * | 1 Jul 2011 |
| Molasses storage assets: | |||
| Coolers | 15 | * | 1 Jul 2011 |
| Dams (earthworks only) | 40 | * | 1 Jul 2011 |
| Dam bladders and covers | 12 | * | 1 Jul 2011 |
| Tanks | 30 | * | 1 Jul 2011 |
| Power generation assets: | |||
| Ash filters (including rotary and horizontal belt vacuum filters) | 15 | * | 1 Jul 2011 |
| Bagasse handling assets: | |||
| Bagacillo collection systems | 15 | * | 1 Jul 2011 |
| Bagasse bins (incorporating stacking and reclaim systems) | 30 | * | 1 Jul 2011 |
| Other power generation assets - see Table A Electricity supply (26110 to 26400) | |||
| Sugar drying and storage assets: | |||
| Hoppers (weigh and feed) | 25 | * | 1 Jul 2011 |
| Lump breakers | 15 | * | 1 Jul 2011 |
| Rotary sugar dryers | 25 | * | 1 Jul 2011 |
| Sugar storage bins and silos | 30 | * | 1 Jul 2011 |
| Vibratory screens | 15 | * | 1 Jul 2011 |
| Support assets: | |||
| Air compression assets: | |||
| Air dryers | 12 | * | 1 Jul 2011 |
| Air receivers | 20 | * | 1 Jul 2011 |
| Compressors | 12 | * | 1 Jul 2011 |
| Packaged air compression systems | 12 | * | 1 Jul 2011 |
| Blowers and fans | 15 | * | 1 Jul 2011 |
| Control system assets: | |||
| Control cabinets and switchgear | 10 | * | 1 Jul 2011 |
| Instrumentation | 10 | * | 1 Jul 2011 |
| Programmable logic controllers | 10 | * | 1 Jul 2011 |
| Switchboards | 20 | * | 1 Jul 2011 |
| Variable speed drives | 10 | * | 1 Jul 2011 |
| Conveyors (including framework and enclosures) | 20 | * | 1 Jul 2011 |
| Conveyor belt weighers | 15 | * | 1 Jul 2011 |
| Dust collectors (including ducting and excluding bagacillo collection systems) | 20 | * | 1 Jul 2011 |
| Heat exchangers | 15 | * | 1 Jul 2011 |
| Laboratory assets: | |||
| Cutter grinders | 15 | * | 1 Jul 2011 |
| Moisture determination ovens | 10 | * | 1 Jul 2011 |
| Polarimeters | 10 | * | 1 Jul 2011 |
| Rotary juice samplers | 15 | * | 1 Jul 2011 |
| Spectrometers | 10 | * | 1 Jul 2011 |
| Wet disintegrators | 15 | * | 1 Jul 2011 |
| Overhead cranes (See Table B - Cranes) | |||
| Piping and valves: | |||
| Piping: | |||
| Mild steel | 15 | * | 1 Jul 2011 |
| Non ferrous | 20 | * | 1 Jul 2011 |
| Stainless steel | 25 | * | 1 Jul 2011 |
| Valves | 10 | * | 1 Jul 2011 |
| Pumps | 15 | * | 1 Jul 2011 |
| Tanks (excluding molasses storage tanks): | |||
| Water storage tanks | 25 | * | 1 Jul 2011 |
| Other tanks: | |||
| Mild steel | 20 | * | 1 Jul 2011 |
| Plastic | 15 | * | 1 Jul 2011 |
| Stainless steel | 30 | * | 1 Jul 2011 |
| Water treatment and cooling assets: | |||
| Clarifiers | 25 | * | 1 Jul 2011 |
| Cooling and effluent ponds | 40 | * | 1 Jul 2011 |
| Cooling towers: | |||
| Field erected | 25 | * | 1 Jul 2011 |
| Packaged | 15 | * | 1 Jul 2011 |
| Ion exchange systems | 15 | * | 1 Jul 2011 |
| Sugar refining assets: | |||
| Affination assets: | |||
| Centrifugals | 25 | * | 1 Jul 2011 |
| Magma mixers | 20 | * | 1 Jul 2011 |
| Sugar melters | 20 | * | 1 Jul 2011 |
| Melter liquor screens | 15 | * | 1 Jul 2011 |
| Clarification and de-colourising assets: | |||
| Carbon regeneration kilns | 15 | * | 1 Jul 2011 |
| Clarifiers | 25 | * | 1 Jul 2011 |
| Deep bed filters | 30 | * | 1 Jul 2011 |
| De-colourising columns: | |||
| Carbon based | 30 | * | 1 Jul 2011 |
| Resin based | 20 | * | 1 Jul 2011 |
| Evaporation and crystallisation assets: | |||
| Centrifugals | 25 | * | 1 Jul 2011 |
| Evaporators | 30 | * | 1 Jul 2011 |
| Magma/massecuite distributors and receivers | 20 | * | 1 Jul 2011 |
| Vacuum pans | 30 | * | 1 Jul 2011 |
| Vapour condensers: | |||
| Mild steel | 20 | * | 1 Jul 2011 |
| Stainless steel | 30 | * | 1 Jul 2011 |
| Packaging assets: | |||
| Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) | 15 | * | 1 Jul 2011 |
| Bottling assets: | |||
| Bottle capping, filling and unscrambling machines | 15 | * | 1 Jul 2011 |
| Syrup and treacle filter presses | 15 | * | 1 Jul 2011 |
| UV disinfectors | 15 | * | 1 Jul 2011 |
| Carton erecting, packing and closing machines (including cartoners) | 15 | * | 1 Jul 2011 |
| Case erecting, packing and closing machines (including casepackers) | 15 | * | 1 Jul 2011 |
| Inspection equipment (including check weighers, metal detectors, counting machines) | 10 | * | 1 Jul 2011 |
| Multihead and singlehead weighers | 15 | * | 1 Jul 2011 |
| Palletisers and de-palletisers | 15 | * | 1 Jul 2011 |
| Product identification labellers including decorating, applicator and coding machines | 10 | * | 1 Jul 2011 |
| Wrapping machines including shrink wrappers, stretch wrappers and strapping machines | 15 | * | 1 Jul 2011 |
| Sugar receival, drying, screening, and storage assets: | |||
| Bins, hoppers and silos | 30 | * | 1 Jul 2011 |
| Lump breakers | 15 | * | 1 Jul 2011 |
| Rotary sugar dryers | 25 | * | 1 Jul 2011 |
| Sugar throwers | 15 | * | 1 Jul 2011 |
| Vibratory screens (including graders and scalpers) | 15 | * | 1 Jul 2011 |
| Support assets: | |||
| Air compression assets: | |||
| Air dryers | 12 | * | 1 Jul 2011 |
| Air receivers | 20 | * | 1 Jul 2011 |
| Compressors | 12 | * | 1 Jul 2011 |
| Packaged air compression systems | 12 | * | 1 Jul 2011 |
| Blowers and fans | 15 | * | 1 Jul 2011 |
| Boilers (packaged type only) | 20 | * | 1 Jul 2011 |
| Control system assets: | |||
| Control cabinets and switchgear | 10 | * | 1 Jul 2011 |
| Instrumentation | 10 | * | 1 Jul 2011 |
| Program logic controllers (PLCs) | 10 | * | 1 Jul 2011 |
| Switchboards | 20 | * | 1 Jul 2011 |
| Variable speed drives (VSDs) | 10 | * | 1 Jul 2011 |
| Conveyors (including framework and enclosures): | |||
| Packaging conveyors | 15 | * | 1 Jul 2011 |
| Other conveyors | 20 | * | 1 Jul 2011 |
| Cooling towers: | |||
| Field erected | 25 | * | 1 Jul 2011 |
| Packaged | 15 | * | 1 Jul 2011 |
| Dust collectors (including ducting) | 20 | * | 1 Jul 2011 |
| Heat exchangers | 15 | * | 1 Jul 2011 |
| Pipes and valves: | |||
| Pipes: | |||
| Mild steel | 15 | * | 1 Jul 2011 |
| Non ferrous | 20 | * | 1 Jul 2011 |
| Stainless steel | 25 | * | 1 Jul 2011 |
| Valves | 10 | * | 1 Jul 2011 |
| Pumps | 15 | * | 1 Jul 2011 |
| Refractometers | 10 | * | 1 Jul 2011 |
| Spectrometers | 10 | * | 1 Jul 2011 |
| Tanks: | |||
| Water storage tanks | 25 | * | 1 Jul 2011 |
| Other tanks: | |||
| Mild steel | 20 | * | 1 Jul 2011 |
| Plastic | 15 | * | 1 Jul 2011 |
| Stainless steel | 30 | * | 1 Jul 2011 |
| Weighbridges | 20 | * | 1 Jul 2011 |
|
Confectionery manufacturing
(11820) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Confectioners' machinery | 20 | 1 Jan 2001 | |
[3] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18110 to 18130)
Omit
|
Basic chemical and chemical product manufacturing
(18110 to 18130) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Chemical manufacturing plant: | |||
| General plant | 13 ⅓ | 1 Jan 2001 | |
| Organic peroxides explosion (cell block) | 20 | 1 Jan 2001 | |
| Eucalyptus oil plant: | |||
| Stills (coolers) | 40 | 1 Jan 2001 | |
| Tanks | 40 | 1 Jan 2001 | |
| Fertiliser manufacturing plant | 20 | 1 Jan 2001 | |
| Oxygen manufacturing plant | 13 ⅓ | 1 Jan 2001 | |
| Salt manufacturing and refining plant | 10 | 1 Jan 2001 | |
| Sulphuric acid plant: | |||
| Acid chambers (irrespective of raw material used) | 20 | 1 Jan 2001 | |
| Plant: | |||
| Where pyrites used in manufacture of the acid | 10 | 1 Jan 2001 | |
| Where natural sulphur (brimstone) so used | 13 ⅓ | 1 Jan 2001 | |
Substitute
|
Industrial gas manufacturing
(18110) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Industrial gas - general manufacturing assets: | |||
| Air and gas cooling and heating assets: | |||
| Heat exchangers | 15 | * | 1 Jul 2011 |
| Moisture condensers | 20 | * | 1 Jul 2011 |
| Quench drums | 20 | * | 1 Jul 2011 |
| Refrigeration units | 20 | * | 1 Jul 2011 |
| Air and gas purification assets: | |||
| Adsorption systems | 25 | * | 1 Jul 2011 |
| Gas scrubbers | 20 | * | 1 Jul 2011 |
| Reactors | 25 | * | 1 Jul 2011 |
| Compressors | 25 | * | 1 Jul 2011 |
| Gas buffer and surge tanks | 25 | * | 1 Jul 2011 |
| Silencers/mufflers | 20 | * | 1 Jul 2011 |
| Industrial gas - manufacturing assets for specific gases: | |||
| Acetylene manufacturing assets (carbide process): | |||
| Acetylene compressors | 25 | * | 1 Jul 2011 |
| Acetylene generators (incorporating hoppers) | 30 | * | 1 Jul 2011 |
| Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) | 20 | * | 1 Jul 2011 |
| Calcium hydroxide settling ponds and tanks | 20 | * | 1 Jul 2011 |
| Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) | 12 | * | 1 Jul 2011 |
| Dust collection systems | 20 | * | 1 Jul 2011 |
| Flashback arrestors | 10 | * | 1 Jul 2011 |
| Argon, nitrogen and oxygen manufacturing assets (cryogenic process): | |||
| Air filtering units for process air (incorporating housing and filters) | 20 | * | 1 Jul 2011 |
| Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) | 30 | * | 1 Jul 2011 |
| Evaporative coolers (nitrogen cooled) and spray coolers | 20 | * | 1 Jul 2011 |
| Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) | 30 | * | 1 Jul 2011 |
| Turbine expansion engines | 25 | * | 1 Jul 2011 |
| Carbon dioxide (CO2) manufacturing assets: | |||
| Amine based adsorption/desorption systems | 20 | * | 1 Jul 2011 |
| Liquefaction assets (including condensers, condensate receivers and separators) | 25 | * | 1 Jul 2011 |
| Dry ice manufacturing assets: | |||
| Dry ice cutting machines | 10 | * | 1 Jul 2011 |
| Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) | 10 | * | 1 Jul 2011 |
| Dry ice presses | 20 | * | 1 Jul 2011 |
| Dry ice shipping boxes | 10 | * | 1 Jul 2011 |
| Extraction fans for waste CO2 | 10 | * | 1 Jul 2011 |
| Pelletisers | 15 | * | 1 Jul 2011 |
| Helium manufacturing assets: | |||
| Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) | 30 | * | 1 Jul 2011 |
| Turbine expansion engines | 25 | * | 1 Jul 2011 |
| Hydrogen manufacturing assets: | |||
| Gasifiers and steam reformer furnaces | 25 | * | 1 Jul 2011 |
| Industrial gas distribution assets: | |||
| Compressor assets: | |||
| Air receivers | 20 | * | 1 Jul 2011 |
| Compressors (including those for helium gas, industrial air and medical air) | 15 | * | 1 Jul 2011 |
| Cylinder filling assets: | |||
| Cylinder filling station assets: | |||
| High pressure hoses | 10 | * | 1 Jul 2011 |
| Manifolds and piping (incorporating flashback arrestors): | |||
| Acetylene gas | 10 | * | 1 Jul 2011 |
| Other gases | 20 | * | 1 Jul 2011 |
| Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) | 20 | * | 1 Jul 2011 |
| Cylinder frames (incorporating manifolds and piping) | 15 | * | 1 Jul 2011 |
| Cylinders: | |||
| Gas cylinders | 30 | * | 1 Jul 2011 |
| Liquid gas cylinders: | |||
| Flasks | 7 | * | 1 Jul 2011 |
| Other liquid gas cylinders | 15 | * | 1 Jul 2011 |
| Cylinder valves | 10 | * | 1 Jul 2011 |
| Cylinder handling assets: | |||
| Baskets, crates, and pallets | 12 | * | 1 Jul 2011 |
| Tippers and trolleys | 10 | * | 1 Jul 2011 |
| Cylinder preparation assets: | |||
| Boilers | 10 | * | 1 Jul 2011 |
| Cylinder brushing machines | 10 | * | 1 Jul 2011 |
| Cylinder drying cabinets (incorporating heaters and fans) | 15 | * | 1 Jul 2011 |
| Cylinder inspection lights | 10 | * | 1 Jul 2011 |
| Cylinder spray booths | 15 | * | 1 Jul 2011 |
| Cylinder stamping machines | 10 | * | 1 Jul 2011 |
| Cylinder testing machines | 10 | * | 1 Jul 2011 |
| Cylinder valving machines (incorporating safety enclosures) | 15 | * | 1 Jul 2011 |
| Tank truck assets: | |||
| Gas storage tanks | 20 | * | 1 Jul 2011 |
| Hoses | 5 | * | 1 Jul 2011 |
| Metering systems | 7 | * | 1 Jul 2011 |
| Pipes and valves | 10 | * | 1 Jul 2011 |
| Pumps | 10 | * | 1 Jul 2011 |
| Tanker filling station assets: | |||
| Breakaway couplings | 12 | * | 1 Jul 2011 |
| Framework, manifolds and piping | 20 | * | 1 Jul 2011 |
| Tanker filling hoses | 10 | * | 1 Jul 2011 |
| Weighbridges | 20 | * | 1 Jul 2011 |
| Vapourisers | 20 | * | 1 Jul 2011 |
| Support and other assets: | |||
| Air drying systems for industrial and instrument air | 15 | * | 1 Jul 2011 |
| Control system assets: | |||
| Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) | 10 | * | 1 Jul 2011 |
| System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) | 10 | * | 1 Jul 2011 |
| Cooling towers: | |||
| Field erected | 20 | * | 1 Jul 2011 |
| Packaged | 15 | * | 1 Jul 2011 |
| Customer installations assets: | |||
| Adsorption based nitrogen and oxygen generation systems (skid type) assets: | |||
| Membrane systems | 10 | * | 1 Jul 2011 |
| Pressure swing adsorption (PSA) systems | 12 | * | 1 Jul 2011 |
| Vacuum swing adsorption (VSA) systems | 15 | * | 1 Jul 2011 |
| Blowers and compressors | 15 | * | 1 Jul 2011 |
| Freezers (including batch freezers, freeze tunnels, and tumble freezers) | 15 | * | 1 Jul 2011 |
| Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) | 4 | * | 1 Jul 2011 |
| Gas analysis assets: | |||
| Chromatographs | 15 | * | 1 Jul 2011 |
| Other analysers | 10 | * | 1 Jul 2011 |
| Gas storage assets: | |||
| Liquid CO2 storage assets: | |||
| Tanks | 30 | * | 1 Jul 2011 |
| Tank refrigeration units | 10 | * | 1 Jul 2011 |
| Vacuum insulated tanks | 30 | * | 1 Jul 2011 |
| Piping assets: | |||
| Flow meters | 10 | * | 1 Jul 2011 |
| Pipes: | |||
| Carbon steel | 20 | * | 1 Jul 2011 |
| Stainless steel | 30 | * | 1 Jul 2011 |
| Pipelines | 30 | * | 1 Jul 2011 |
| Valves | 10 | * | 1 Jul 2011 |
| Platform scales | 20 | * | 1 Jul 2011 |
| Pumps: | |||
| Cryogenic pumps | 15 | * | 1 Jul 2011 |
| Liquid CO2 pumps | 15 | * | 1 Jul 2011 |
| Other pumps | 15 | * | 1 Jul 2011 |
| Safety assets: | |||
| Fire control and alarm assets (see in Table B) | |||
| Gas leakage monitors: | |||
| Fixed | 10 | * | 1 Jul 2011 |
| Portable | 4 | * | 1 Jul 2011 |
|
Basic chemical and chemical product manufacturing
(18120 to 18130) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Chemical manufacturing plant: | |||
| General plant | 13 ⅓ | 1 Jan 2001 | |
| Organic peroxides explosion (cell block) | 20 | 1 Jan 2001 | |
| Eucalyptus oil plant: | |||
| Stills (coolers) | 40 | 1 Jan 2001 | |
| Tanks | 40 | 1 Jan 2001 | |
| Fertiliser manufacturing plant | 20 | 1 Jan 2001 | |
| Salt manufacturing and refining plant | 10 | 1 Jan 2001 | |
| Sulphuric acid plant: | |||
| Acid chambers (irrespective of raw material used) | 20 | 1 Jan 2001 | |
| Plant: | |||
| Where pyrites used in manufacture of the acid | 10 | 1 Jan 2001 | |
| Where natural sulphur (brimstone) so used | 13 ⅓ | 1 Jan 2001 | |
[4] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-metallic mineral product manufacturing (20210 to 20900)
Substitute
|
Non-metallic mineral product manufacturing
(20210 to 20900) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Monumental masons' plant | 13 ⅓ | 1 Jan 2001 | |
| Slate works plant | 20 | 1 Jan 2001 | |
|
Ceramic product manufacturing
(20210 to 20290) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Clay brick and paver manufacturing assets: (Determinations for assets used in mining clay are shown under the heading Construction material mining (09110 to 09190)) | |||
| Box feeders | 20 | * | 1 Jul 2011 |
| Control systems | 10 | * | 1 Jul 2011 |
| Conveyors | 20 | * | 1 Jul 2011 |
| Cutters | 15 | * | 1 Jul 2011 |
| De-hackers (excluding robots) | 20 | * | 1 Jul 2011 |
| Dryers | 25 | * | 1 Jul 2011 |
| Extruders | 15 | * | 1 Jul 2011 |
| Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) | 10 | * | 1 Jul 2011 |
| Kiln/dryer/transfer car track work | 12 | * | 1 Jul 2011 |
| Kiln/dryer cars | 10 | * | 1 Jul 2011 |
| Kilns | 20 | * | 1 Jul 2011 |
| Robots | 10 | * | 1 Jul 2011 |
| Setting assets (excluding robots) | 20 | * | 1 Jul 2011 |
| Transfer cars | 15 | * | 1 Jul 2011 |
| Wrapping and strapping machines | 10 | * | 1 Jul 2011 |
| Pottery plant | 20 | 1 Jan 2001 | |
|
Cement manufacturing
(20310) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Cooling assets: | |||
| Air to air coolers | 20 | * | 1 Jul 2011 |
| Evaporation coolers: | |||
| Cement coolers | 20 | * | 1 Jul 2011 |
| Conditioning towers (incorporating spray systems) | 20 | * | 1 Jul 2011 |
| Grate coolers (incorporating grate conveyor and quenching fans) | 25 | * | 1 Jul 2011 |
| Drying assets: | |||
| Fluid bed dryers | 20 | * | 1 Jul 2011 |
| Hot gas generators | 15 | * | 1 Jul 2011 |
| Rotary dryers | 20 | * | 1 Jul 2011 |
| Electrical installation assets (including cabling): | |||
| Power generators | 15 | * | 1 Jul 2011 |
| Switchboards | 20 | * | 1 Jul 2011 |
| Transformers | 20 | * | 1 Jul 2011 |
| Emissions control assets: | |||
| Dedusting fans | 20 | * | 1 Jul 2011 |
| Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): | |||
| Bagfilter systems (incorporating housing and filters) | 20 | * | 1 Jul 2011 |
| Electrostatic precipitators | 20 | * | 1 Jul 2011 |
| Stacks (excluding stacks incorporated in kiln bypass systems) | 25 | * | 1 Jul 2011 |
| Milling assets (used for raw material and cement milling including gearbox and drives): | |||
| Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) | 25 | * | 1 Jul 2011 |
| Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) | 20 | * | 1 Jul 2011 |
| Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) | 25 | * | 1 Jul 2011 |
| Roller presses | 20 | * | 1 Jul 2011 |
| Separators/classifiers (including single and multi cyclones) | 15 | * | 1 Jul 2011 |
| Preheat and clinker production assets: | |||
| Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) | 20 | * | 1 Jul 2011 |
| Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) | 25 | * | 1 Jul 2011 |
| Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) | 10 | * | 1 Jul 2011 |
| Kiln guns | 5 | * | 1 Jul 2011 |
| Kiln shell scanners | 10 | * | 1 Jul 2011 |
| Quarrying assets: | |||
| Construction material mining assets - see Table A Construction material mining (09110 to 09190) | |||
| Scrapers | 7 | * | 1 Jul 2011 |
| Storage, handling and packing assets: | |||
| Conveyor systems (mechanical and pneumatic type incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): | |||
| Mechanical: | |||
| Belt, screw, drag chain, apron/pan conveyors | 15 | * | 1 Jul 2011 |
| Bucket elevators | 20 | * | 1 Jul 2011 |
| Pneumatic: | |||
| Air lift elevators | 15 | * | 1 Jul 2011 |
| Air slides | 15 | * | 1 Jul 2011 |
| Hoppers, bins and tanks | 20 | * | 1 Jul 2011 |
| Packaging assets: | |||
| Packing/bagging machines | 15 | * | 1 Jul 2011 |
| Palletisers | 15 | * | 1 Jul 2011 |
| Wrappers | 10 | * | 1 Jul 2011 |
| Pressure vessels (other than air/shock blast units) | 25 | * | 1 Jul 2011 |
| Silos: | |||
| Concrete, generally | 50 | * | 1 Jan 2004 |
| Concrete (used for gypsum or wetslag, 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 |
| Stockpile assets: | |||
| Reclaim tunnels | 25 | * | 1 Jul 2011 |
| Reclaimers | 25 | * | 1 Jul 2011 |
| Stackers | 25 | * | 1 Jul 2011 |
| Unloading/loading assets: | |||
| Bulk loading devices (including loading spouts and telescopic chutes) | 10 | * | 1 Jul 2011 |
| Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) | 20 | * | 1 Jul 2011 |
| Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190) | |||
| Weighbridges | 20 | * | 1 Jul 2011 |
| Support assets: | |||
| Air compression assets: | |||
| Packaged air compressors (compressor, drier and receiver in one integrated unit) | 10 | * | 1 Jul 2011 |
| Other air compressor systems | 15 | * | 1 Jul 2011 |
| Air/shock blast units | 8 | * | 1 Jul 2011 |
| Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear but excluding software) | 10 | * | 1 Jul 2011 |
| Cranes | 20 | * | 1 Jul 2011 |
| Hoists | 20 | * | 1 Jul 2011 |
| ID (induced draught) fans | 15 | * | 1 Jul 2011 |
| Pumps | 15 | * | 1 Jul 2011 |
| Testing equipment: | |||
| Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) | 8 | * | 1 Jul 2011 |
| Raw material analysers | 5 | * | 1 Jul 2011 |
| XRF/XRD analysers | 5 | * | 1 Jul 2011 |
|
Plaster product manufacturing
(20320) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Plasterboard and cornice manufacturing assets: | |||
| General: | |||
| Bins | 20 | * | 1 Jul 2011 |
| Control systems | 10 | * | 1 Jul 2011 |
| Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) | 20 | * | 1 Jul 2011 |
| Dust collection assets (including bag dust collectors, blowers, cyclones and fans) | 20 | * | 1 Jul 2011 |
| Dust detectors | 5 | * | 1 Jul 2011 |
| Fans/blowers (excluding blowers used with hot pits) | 20 | * | 1 Jul 2011 |
| Feeders | 15 | * | 1 Jul 2011 |
| Flow meters | 10 | * | 1 Jul 2011 |
| Hoppers | 20 | * | 1 Jul 2011 |
| Lump breakers | 20 | * | 1 Jul 2011 |
| Pumps | 10 | * | 1 Jul 2011 |
| Rotary valves | 15 | * | 1 Jul 2011 |
| Silos (steel) | 20 | * | 1 Jul 2011 |
| Tanks | 20 | * | 1 Jul 2011 |
| Plaster milling assets: | |||
| Bulk bag handling assets | 20 | * | 1 Jul 2011 |
| Calciners | 20 | * | 1 Jul 2011 |
| Grinding/hammer mills | 20 | * | 1 Jul 2011 |
| Heat generators | 15 | * | 1 Jul 2011 |
| Hot pits: | |||
| Blowers | 12 | * | 1 Jul 2011 |
| Vessels | 20 | * | 1 Jul 2011 |
| Stucco coolers | 20 | * | 1 Jul 2011 |
| Plasterboard/cornice plant assets: | |||
| Chillers (volumetric air-cooled) | 15 | * | 1 Jul 2011 |
| Dry end handling assets (including bookers, cascades, conveyors and stackers) | 20 | * | 1 Jul 2011 |
| Dryers | 25 | * | 1 Jul 2011 |
| Dunnage assets used to make dunnage | 25 | * | 1 Jul 2011 |
| Forming line assets (including belt conveyors and roller conveyors) | 20 | * | 1 Jul 2011 |
| Forming plates | 10 | * | 1 Jul 2011 |
| Forming station assets (excluding forming plates and pin mixers) | 20 | * | 1 Jul 2011 |
| Hydropulpers | 25 | * | 1 Jul 2011 |
| Knives (used for plasterboard or cornice) | 25 | * | 1 Jul 2011 |
| Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) | 20 | * | 1 Jul 2011 |
| Pin mixers | 13 | * | 1 Jul 2011 |
| Printers | 5 | * | 1 Jul 2011 |
| Start-up pullers (used for cornice) | 20 | * | 1 Jul 2011 |
| Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) | 20 | * | 1 Jul 2011 |
|
Plaster product manufacturing
(20320) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Concrete block, brick and paver manufacturing assets: | |||
| Batching and mixing assets: | |||
| Bins (excluding concrete bins) | 15 | * | 1 Jul 2011 |
| Colour dosing assets | 12 | * | 1 Jul 2011 |
| Colour tanks (incorporating stirrers) | 15 | * | 1 Jul 2011 |
| Hoppers | 15 | * | 1 Jul 2011 |
| Mixers | 15 | * | 1 Jul 2011 |
| Block/brick/paver making assets: | |||
| Block/brick/paver making machines | 15 | * | 1 Jul 2011 |
| Moulds | 5 | * | 1 Jul 2011 |
| Splitters | 10 | * | 1 Jul 2011 |
| Curing assets: | |||
| Boilers (including steam generators) | 20 | * | 1 Jul 2011 |
| Drying chambers | 25 | * | 1 Jul 2011 |
| Elevators/lowerators (including loaders/unloaders) | 15 | * | 1 Jul 2011 |
| Racks (excluding racks fixed to drying chambers) | 5 | * | 1 Jul 2011 |
| Transfer car (incorporating finger cars) track works | 15 | * | 1 Jul 2011 |
| Transfer cars (incorporating finger cars) | 15 | * | 1 Jul 2011 |
| General assets: | |||
| Control systems | 10 | * | 1 Jul 2011 |
| Conveyors | 15 | * | 1 Jul 2011 |
| Plates | 10 | * | 1 Jul 2011 |
| Palletising and packaging assets: | |||
| Cubing assets (including cubers, doublers and squeezers) | 15 | * | 1 Jul 2011 |
| Robots | 10 | * | 1 Jul 2011 |
| Wrapping and strapping machines | 10 | * | 1 Jul 2011 |
| Concrete pipe manufacturing plant | 13 ⅓ | 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 | |
[5] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
After
| Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge ands discharge doors) | 20 | * | 1 Jul 2010 |
Insert
| Steel railway track product manufacturing assets: | |||
| Steel railway clip manufacturing assets: | |||
| Anti-corrosion dip tanks | 20 | * | 1 Jul 2011 |
| Coil transfer arms incorporating motors, gearboxes and drive shafts | 15 | * | 1 Jul 2011 |
| End spades | 20 | * | 1 Jul 2011 |
| Gas temper furnaces | 20 | * | 1 Jul 2011 |
| Induction heaters | 20 | * | 1 Jul 2011 |
| Noise reduction enclosures | 30 | * | 1 Jul 2011 |
| Presses | 20 | * | 1 Jul 2011 |
| Quench systems incorporating heat exchanger, transfer arms, tanks, pipes and pumps | 20 | * | 1 Jul 2011 |
| Shears | 20 | * | 1 Jul 2011 |
| Tooling | 15 | * | 1 Jul 2011 |
| Transfer systems incorporating flat bed transfer table | 30 | * | 1 Jul 2011 |
| Quality control test rigs | 30 | * | 1 Jul 2011 |
| Materials handling assets: | |||
| Conveyor systems | 20 | * | 1 Jul 2011 |
| Hoppers | 20 | * | 1 Jul 2011 |
| Racks for storage | 20 | * | 1 Jul 2011 |
| Weigh scales | 15 | * | 1 Jul 2011 |
| Water treatment assets: | |||
| Cooling towers | 20 | * | 1 Jul 2011 |
| Pumps | 10 | * | 1 Jul 2011 |
| Tanks | 20 | * | 1 Jul 2011 |
| Steel railway sleeper manufacturing assets: | |||
| Crop shear and presses | 20 | * | 1 Jul 2011 |
| Form presses | 20 | * | 1 Jul 2011 |
| Punch presses | 20 | * | 1 Jul 2011 |
[6] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
After
| Stitchers | 17 | * | 1 Jul 2010 |
Insert
| Tin-plating mill assets: | |||
| Accumulators and loopers | 17 | * | 1 Jul 2011 |
| Acid and alkaline cleaning baths including scrubbing units, rolls and electrical grids | 13 | * | 1 Jul 2011 |
| Batch annealing assets: | |||
| Annealing furnaces | 6 | * | 1 Jul 2011 |
| Bases | 4 | * | 1 Jul 2011 |
| Convector plates | 4 | * | 1 Jul 2011 |
| Inner covers | 4 | * | 1 Jul 2011 |
| Cold reduction mills | 20 | * | 1 Jul 2011 |
| Continuous annealing furnaces | 15 | * | 1 Jul 2011 |
| Crop shears | 15 | * | 1 Jul 2011 |
| Dryers | 15 | * | 1 Jul 2011 |
| Electro plating baths including scrubbing units, rolls and electrical grids | 13 | * | 1 Jul 2011 |
| Pickling tanks including scrubbing units and rolls and electrical grids | 13 | * | 1 Jul 2011 |
| Preheat furnaces | 20 | * | 1 Jul 2011 |
| Recoilers, bridles and uncoilers | 15 | * | 1 Jul 2011 |
| Rinse tanks | 15 | * | 1 Jul 2011 |
| Side trimmers | 15 | * | 1 Jul 2011 |
| Temper mills | 20 | * | 1 Jul 2011 |
| Tension control system including steering | 10 | * | 1 Jul 2011 |
| Welders | 17 | * | 1 Jul 2011 |
[7] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle and motor vehicle part manufacturing (23110 to 23190)
Omit
|
Motor vehicle and motor vehicle part manufacturing
(23110 to 23190) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| For metal casting assets see determinations for Non-ferrous metal casting (21410) | |||
| Motor vehicle manufacturing plant: | |||
| Basic machinery | 10 | 1 Jan 2001 | |
| Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools) | 3 | 1 Jan 2001 | |
| Piston ring manufacturing plant: | |||
| Engineering works plant | 20 | 1 Jan 2001 | |
| Motors | 20 | 1 Jan 2001 | |
| Overhead gear, equipment, belting, etc | 20 | 1 Jan 2001 | |
| Precision machines | 13 ⅓ | 1 Jan 2001 | |
Substitute
|
Motor vehicle manufacturing
(23110) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): | |||
| Ancillary and support assets: | |||
| Air compressors | 15 | * | 1 Jul 2011 |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B | |||
| Brake hose cleaning machines | 10 | * | 1 Jul 2011 |
| Calibration assets | 10 | * | 1 Jul 2011 |
| Control systems | 10 | * | 1 Jul 2011 |
| Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) | 10 | * | 1 Jul 2011 |
| Dust and fume extraction assets: | |||
| Fixed extraction systems (incorporating ducting, extraction arms etc) | 15 | * | 1 Jul 2011 |
| Mobile | 7 | * | 1 Jul 2011 |
| Floor sweepers/scrubbers | 10 | * | 1 Jul 2011 |
| Glycol and water mixing plant assets | 15 | * | 1 Jul 2011 |
| Hose reels | 7 | * | 1 Jul 2011 |
| Power supply assets including generators - use any relevant determinations made for Power supply assets under Table B | |||
| Racks and shelving | 20 | * | 1 Jul 2011 |
| Stillages, storage bins tote boxes and trolleys | 15 | * | 1 Jul 2011 |
| Storage tanks: | |||
| Fuel storage tanks | 20 | * | 1 Jul 2011 |
| Gas storage tanks (including argon, CNGand nitrogen gas storage tanks) | 30 | * | 1 Jul 2011 |
| Lubricant storage tanks | 20 | * | 1 Jul 2011 |
| Tooling: | |||
| Dies (for press brakes) | 12 | * | 1 Jul 2011 |
| Jigs and fixtures | 7 | * | 1 Jul 2011 |
| Moulds (including fibreglass moulds) | 7 | * | 1 Jul 2011 |
| Vehicle platforms and runways (used in wheel alignment etc) | 20 | * | 1 Jul 2011 |
| Ventilation fans | 20 | * | 1 Jul 2011 |
| Waste oil collection and storage assets | 10 | * | 1 Jul 2011 |
| Waste water treatment assets: | |||
| Meters | 5 | * | 1 Jul 2011 |
| Pipework | 15 | * | 1 Jul 2011 |
| Pumps | 12 | * | 1 Jul 2011 |
| Separators | 15 | * | 1 Jul 2011 |
| Tanks | 30 | * | 1 Jul 2011 |
| Water demineralising plant assets including containers, pipework, pumps and reverse osmosis assets | 15 | * | 1 Jul 2011 |
| Weighers: | |||
| Fixed (weighbridges) | 20 | * | 1 Jul 2011 |
| Mobile | 10 | * | 1 Jul 2011 |
| Assembly and body shop assets: | |||
| Adhesive mixing and dispensing assets | 15 | * | 1 Jul 2011 |
| Alignment, positioning and verification assets: | |||
| Axle and frame alignment assets (including frame presses) | 15 | * | 1 Jul 2011 |
| Computer and laser based contact and non-contact devices (including 'Faro arms') | 10 | * | 1 Jul 2011 |
| Dumpy levels | 7 | * | 1 Jul 2011 |
| Coupling machines | 15 | * | 1 Jul 2011 |
| Power tool and rivet gun power packs and rigs | 15 | * | 1 Jul 2011 |
| Power tools: | |||
| Nut runners (including cables and controllers) | 7 | * | 1 Jul 2011 |
| Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools | |||
| Sawing machines (including aluminium cutting saws, bandsaws and cold saws) | 12 | * | 1 Jul 2011 |
| Welding assets: | |||
| Automatic stud well bowl feeder units | 10 | * | 1 Jul 2011 |
| Hand held and portable spot welders (including transformers) | 10 | * | 1 Jul 2011 |
| MIG welders | 15 | * | 1 Jul 2011 |
| Stud welding machines | 15 | * | 1 Jul 2011 |
| TIG welders | 15 | * | 1 Jul 2011 |
| Vertical electric welders (pedestal welders) | 15 | * | 1 Jul 2011 |
| Welding reels | 7 | * | 1 Jul 2011 |
| Handling assets: | |||
| Conveyors: | |||
| Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) | 15 | * | 1 Jul 2011 |
| Monorails and overhead conveyors | 20 | * | 1 Jul 2011 |
| Cranes (including gantry cranes, overhead cranes and turnover cranes) | 25 | * | 1 Jul 2011 |
| Elevated work platforms - see Table B | |||
| Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts | |||
| Mobile hoists/floor cranes (including engine and radiator hoists) | 15 | * | 1 Jul 2011 |
| Pushers, rollers and tug units | 10 | * | 1 Jul 2011 |
| Vehicle hoists/lifters (including column lifters and post hoists) | 25 | * | 1 Jul 2011 |
| Paint shop assets: | |||
| Booths and ovens: | |||
| Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) | 20 | * | 1 Jul 2011 |
| Spray booths and combination spray booth baking ovens | 15 | * | 1 Jul 2011 |
| Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) | 15 | * | 1 Jul 2011 |
| Infrared paint dryers | 7 | * | 1 Jul 2011 |
| Paint proportioning assets: | |||
| Electronic component proportioning systems | 10 | * | 1 Jul 2011 |
| Paint tinting and colour blending machines | 5 | * | 1 Jul 2011 |
| Press shop assets: | |||
| Bending machines: | |||
| Chassis rail/frame bending machines | 20 | * | 1 Jul 2011 |
| Folders (including pan brakes) | 20 | * | 1 Jul 2011 |
| Press brakes ('brake presses') | 25 | * | 1 Jul 2011 |
| Tube benders | 12 | * | 1 Jul 2011 |
| Chassis rail drilling/punching machines: | |||
| Chassis rail processing machines incorporating drilling and profiling | 20 | * | 1 Jul 2011 |
| Punching machines | 20 | * | 1 Jul 2011 |
| CNC milling machines | 10 | * | 1 Jul 2011 |
| CNC routing machines | 10 | * | 1 Jul 2011 |
| Drilling machines (bench drills, pedestal drills and pillar drills) | 12 | * | 1 Jul 2011 |
| Guillotine shears | 20 | * | 1 Jul 2011 |
| Lathes: | |||
| CNC lathes | 10 | * | 1 Jul 2011 |
| Conventional or non-CNC lathes | 15 | * | 1 Jul 2011 |
| Plasma cutters | 15 | * | 1 Jul 2011 |
| Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) | 10 | * | 1 Jul 2011 |
| Trim and final shop assets: | |||
| Air conditioning charging units | 10 | * | 1 Jul 2011 |
| Brake testing units | 20 | * | 1 Jul 2011 |
| Bus and truck wash assets - see Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets | |||
| Electrical systems testing assets | 15 | * | 1 Jul 2011 |
| Fluid filling assets: | |||
| Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) | 10 | * | 1 Jul 2011 |
| Urea dispensing systems incorporating intermediate bulk containers, hose reels, meters and pumps | 10 | * | 1 Jul 2011 |
| Headlight aiming equipment | 10 | * | 1 Jul 2011 |
| Torque testing machines (including chassis dynamometers and engine dynamometers) | 12 | * | 1 Jul 2011 |
| Wheel alignment assets: | |||
| Wheel alignment lasers | 4 | * | 1 Jul 2011 |
| Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors | 15 | * | 1 Jul 2011 |
| Motor vehicle manufacturing plant (not listed elsewhere): | |||
| Basic machinery | 10 | 1 Jan 2001 | |
| Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) | 3 | 1 Jan 2001 | |
| Non-ferrous metal casting assets - see Non-ferrous metal casting (21410) | |||
|
Motor vehicle body and trailer manufacturing
(23120) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Bus vehicle body assembly assets (on supplied motor and chassis) - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) | |||
| Truck body manufacturing assets - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) | |||
|
Motor vehicle body and trailer manufacturing
(23120) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Piston ring manufacturing plant: | |||
| Engineering works plant | 20 | 1 Jan 2001 | |
| Motors | 20 | 1 Jan 2001 | |
| Overhead gear, equipment, belting, etc | 20 | 1 Jan 2001 | |
| Precision machines | 13 ⅓ | 1 Jan 2001 | |
[8] Table A, Industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Electricity supply (26110 to 26400)
After
| Hydro-electric: | |||
| Station and auxiliary electrical systems within the power station | 40 | * | 1 Jan 2002 |
Insert
| Solar: | |||
| Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) | 20 | * | 1 Jul 2011 |
[9] Table A, Industry category RETAIL TRADE (39110 to 43209), before sub-category Fuel retailing (40000)
Insert
|
Motor vehicle tyre or tube retailing
(39220) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Air tools including ratchet guns | 2 | * | 1 Jul 2011 |
| Compressed air assets: | |||
| Air compressors: | |||
| Reciprocating | 10 | * | 1 Jul 2011 |
| Rotary screw | 10 | * | 1 Jul 2011 |
| Rotary vane | 10 | * | 1 Jul 2011 |
| Air receivers | 10 | * | 1 Jul 2011 |
| Air driers and dehumidifiers | 10 | * | 1 Jul 2011 |
| Hose reels | 3 | * | 1 Jul 2011 |
| Reticulation lines: | |||
| Aluminium | 15 | * | 1 Jul 2011 |
| Copper | 20 | * | 1 Jul 2011 |
| Polyethylene | 15 | * | 1 Jul 2011 |
| Steel | 10 | * | 1 Jul 2011 |
| Floor jacks: | |||
| Used for car and light truck repairs | 3 | * | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 | * | 1 Jul 2011 |
| Hand tools | 10 | * | 1 Jul 2011 |
| Stillages | 15 | * | 1 Jul 2011 |
| Storage shelving | 10 | * | 1 Jul 2011 |
| Tyre conveyors: | |||
| Horizontal | 10 | * | 1 Jul 2011 |
| Vertical | 8 | * | 1 Jul 2011 |
| Tyre fitting machines | 5 | * | 1 Jul 2011 |
| Tyre inflation cages | 10 | * | 1 Jul 2011 |
| Tyre inflators (automatic and manual) | 3 | * | 1 Jul 2011 |
| Tyre spreaders | 8 | * | 1 Jul 2011 |
| Vehicle hoists: | |||
| Used for car and light truck repairs | 10 | * | 1 Jul 2011 |
| Used for heavy vehicle repairs | 20 | * | 1 Jul 2011 |
| Wheel alignment machines | 7 | * | 1 Jul 2011 |
| Wheel balancing machines | 5 | * | 1 Jul 2011 |
| Wheel balancing plates, flanges and finger adaptors | 5 | * | 1 Jul 2011 |
| Wheel lifters | 5 | * | 1 Jul 2011 |
| Wheel lifter incorporating tyre spreaders | 8 | * | 1 Jul 2011 |
[10] Table A, Industry category TRANSPORT AND STORAGE (46100 to 53090)
Omit
|
TRANSPORT AND STORAGE
( 46100 to 53090 ) |
|||
Insert
|
TRANSPORT, POSTAL AND WAREHOUSING
( 46100 to 53090 ) |
|||
[11] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), after sub-category Scenic and sightseeing transport (50100 to 50290)
Insert
|
Courier pick-up and delivery services
(51020) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Inspection assets: | |||
| Scales: | |||
| Bench | 10 | * | 1 Jul 2011 |
| Floor (platform) | 20 | * | 1 Jul 2011 |
| Weight dimension capture system assets (including checkweighers, in motion scales and readers) | 10 | * | 1 Jul 2011 |
| Materials handling equipment: | |||
| Ball transfer mats and castor decks | 20 | * | 1 Jul 2011 |
| Conveyors (including shoe sorters) | 15 | * | 1 Jul 2011 |
| Forklifts - see Table B | |||
| Scissor lifts - see Table B | |||
| Storage racks | 20 | * | 1 Jul 2011 |
| Trolleys, freight barrows, cages and bins | 10 | * | 1 Jul 2011 |
| Pick up and delivery equipment: | |||
| Barcode label printers | 5 | * | 1 Jul 2011 |
| Portable hand held bar code readers (including point of delivery capture devices and delivery information acquisition devices) | 4 | * | 1 Jul 2011 |
[12] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), after sub-category Other transport support services n.e.c. (52999)
Insert
|
Other warehousing and storage services
(53090) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Warehouse and distribution centre equipment and machines: | |||
| Automated storage and retrieval machines | 20 | * | 1 Jul 2011 |
| Balers | 15 | * | 1 Jul 2011 |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): | |||
| Batteries (detachable for recharging) | 5 | * | 1 Jul 2011 |
| Battery chargers: | |||
| Forklifts | 11 | * | 1 Jul 2011 |
| Other | 10 | * | 1 Jul 2011 |
| Handling assets: | |||
| Battery tuggers | 10 | * | 1 Jul 2011 |
| Racking roller beds | 15 | * | 1 Jul 2011 |
| Transfer carts | 10 | * | 1 Jul 2011 |
| Washers | 10 | * | 1 Jul 2011 |
| Carts/buggies | 15 | * | 1 Jul 2011 |
| Conveyors | 15 | * | 1 Jul 2011 |
| Door control and motor drive systems (incorporating chains, controls, motor and sensors), excluding doors: | |||
| External | 20 | * | 1 Jul 2011 |
| Internal | 10 | * | 1 Jul 2011 |
| Floor sweepers/scrubbers | 10 | * | 1 Jul 2011 |
| Forklift attachments: | |||
| Cages | 10 | * | 1 Jul 2011 |
| Push pull units | 11 | * | 1 Jul 2011 |
| Inflatable dock bags/seals/shelters | 10 | * | 1 Jul 2011 |
| Pallet assets: | |||
| Dispensers | 15 | * | 1 Jul 2011 |
| Lift tables | 10 | * | 1 Jul 2011 |
| Racks | 20 | * | 1 Jul 2011 |
| Radio frequency terminal assets: | |||
| Barcode readers/scanners | 5 | * | 1 Jul 2011 |
| Portable/handheld and vehicle mounted terminal devices | 4 | * | 1 Jul 2011 |
| Roll cages | 10 | * | 1 Jul 2011 |
| Trolleys | 10 | * | 1 Jul 2011 |
| Voice picking assets: | |||
| Battery chargers | 4 | * | 1 Jul 2011 |
| Headsets | 4 | * | 1 Jul 2011 |
| Terminals (on person) | 4 | * | 1 Jul 2011 |
| Waste compactors (used for cardboard and plastic): | |||
| Electric | 15 | * | 1 Jul 2011 |
| Hydraulic | 20 | * | 1 Jul 2011 |
[13] Table A, Industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), sub-category Television broadcasting (56210 to 56220)
Omit
| Routing systems (incorporating control panels, hardware and switchers): | 11 | * | 1 Jul 2005 |
Substitute
| Routing systems (incorporating control panels, hardware and switchers) | 11 | * | 1 Jul 2005 |
[14] Table A, Industry category FINANCE AND INSURANCE SERVICES (62100 to 64200)
Omit
|
FINANCIAL AND INSURANCE SERVICES
( 62100 to 64200 ) |
Substitute
|
FINANCE AND INSURANCE SERVICES
( 62100 to 64200 ) |
[15] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (94110 to 94199)
Omit
|
Automotive repair and maintenance
(94110 to 96030) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Motor garage equipment: | |||
| Automotive parts cleaner: | |||
| Pump | 4 | 1 Jan 2001 | |
| Drum | 10 | 1 Jan 2001 | |
| Motor vehicle repairing plant and machinery | 10 | 1 Jan 2001 | |
| Trade utensils (including sales and garage equipment) | 13 ⅓ | 1 Jan 2001 | |
Substitute
|
Automotive repair and maintenance
(94110 to 96030) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Automotive and heavy vehicle repair and maintenance assets: | |||
| Air conditioning assets: | |||
| Refrigerant leak detectors | 3 | * | 1 Jul 2011 |
| Refrigerant management systems | 5 | * | 1 Jul 2011 |
| Refrigerant recovery machine | 5 | * | 1 Jul 2011 |
| Refrigerant recovery and recycling machines | 5 | * | 1 Jul 2011 |
| Vacuum pumps | 5 | * | 1 Jul 2011 |
| Air tools including ratchet guns | 2 | * | 1 Jul 2011 |
| Automatic transmission flush and fill machines | 5 | * | 1 Jul 2011 |
| Axle and ball joint play testers or shakers | 10 | * | 1 Jul 2011 |
| Battery chargers | 5 | * | 1 Jul 2011 |
| Battery testers | 5 | * | 1 Jul 2011 |
| Brake disc and drum grinding lathes: | |||
| Fixed | 10 | * | 1 Jul 2011 |
| Portable on-car | 5 | * | 1 Jul 2011 |
| Brake fluid testers | 5 | * | 1 Jul 2011 |
| Brake shoe riveters | 5 | * | 1 Jul 2011 |
| Brake system flushers | 5 | * | 1 Jul 2011 |
| Compressed air assets: | |||
| Air compressors: | |||
| Reciprocating | 10 | * | 1 Jul 2011 |
| Rotary screw | 10 | * | 1 Jul 2011 |
| Rotary vane | 10 | * | 1 Jul 2011 |
| Air receivers | 10 | * | 1 Jul 2011 |
| Air driers and dehumidifiers | 10 | * | 1 Jul 2011 |
| Hose reels | 3 | * | 1 Jul 2011 |
| Reticulation lines: | |||
| Aluminium | 15 | * | 1 Jul 2011 |
| Copper | 20 | * | 1 Jul 2011 |
| Polyethylene | 15 | * | 1 Jul 2011 |
| Steel | 10 | * | 1 Jul 2011 |
| Continuous diesel engine particulate testers | 5 | * | 1 Jul 2011 |
| Cooling system flushers | 5 | * | 1 Jul 2011 |
| Decelerometer brake testers | 7 | * | 1 Jul 2011 |
| Diagnostic assets: | |||
| Diagnostic and roller dynamometers, performance and emissions testers | 10 | * | 1 Jul 2011 |
| Engine analysers | 5 | * | 1 Jul 2011 |
| Electrical test benches | 10 | * | 1 Jul 2011 |
| Fuel injection pump test benches | 5 | * | 1 Jul 2011 |
| Oscilloscopes | 10 | * | 1 Jul 2011 |
| Scan tools | 5 | * | 1 Jul 2011 |
| Diesel engine emission testers | 5 | * | 1 Jul 2011 |
| Drill presses | 15 | * | 1 Jul 2011 |
| Drive-on plate brake, steering and suspension testing machines | 10 | * | 1 Jul 2011 |
| Drive-on shock absorber testers | 10 | * | 1 Jul 2011 |
| Dual wheel removers | 8 | * | 1 Jul 2011 |
| Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators | 8 | * | 1 Jul 2011 |
| Engine cranes | 10 | * | 1 Jul 2011 |
| Exhaust gas analysers for petrol engines: | |||
| Computer operated | 5 | * | 1 Jul 2011 |
| Stand alone | 10 | * | 1 Jul 2011 |
| Exhaust stands | 11 | * | 1 Jul 2011 |
| Flywheel grinders | 13 | * | 1 Jul 2011 |
| Hand tools | 10 | * | 1 Jul 2011 |
| Headlight testers | 7 | * | 1 Jul 2011 |
| Hydraulic brake hose machines | 5 | * | 1 Jul 2011 |
| Hydraulic presses | 10 | * | 1 Jul 2011 |
| Jacks: | |||
| Floor jacks: | |||
| Used for car and light truck repairs | 3 | * | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 | * | 1 Jul 2011 |
| Transmission jacks: | |||
| Used for car and light truck repairs | 8 | * | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 | * | 1 Jul 2011 |
| Vehicle positioning jacks | 3 | * | 1 Jul 2011 |
| Lathes | 20 | * | 1 Jul 2011 |
| Measuring assets: | |||
| Micrometers | 10 | * | 1 Jul 2011 |
| Tension wrenches | 5 | * | 1 Jul 2011 |
| Tyre pressure gauges | 5 | * | 1 Jul 2011 |
| Noise level meters | 5 | * | 1 Jul 2011 |
| Oil and grease delivery systems: | |||
| Bunding: | |||
| Polyethylene pallets | 5 | * | 1 Jul 2011 |
| Rubber | 3 | * | 1 Jul 2011 |
| Distribution lines: | |||
| Polyethylene | 5 | * | 1 Jul 2011 |
| Rubber | 3 | * | 1 Jul 2011 |
| Steel | 10 | * | 1 Jul 2011 |
| Guns and pumps | 3 | * | 1 Jul 2011 |
| Reels: | |||
| Plastic | 3 | * | 1 Jul 2011 |
| Steel | 7 | * | 1 Jul 2011 |
| Tanks (including waste oil tanks) | 20 | * | 1 Jul 2011 |
| Oil filter crushers | 10 | * | 1 Jul 2011 |
| Parts cleaners and washers | 7 | * | 1 Jul 2011 |
| Pipe and tube benders | 10 | * | 1 Jul 2011 |
| Pipe and tube saws and cutters | 10 | * | 1 Jul 2011 |
| Power steering flushing systems | 5 | * | 1 Jul 2011 |
| Pressure washers | 4 | * | 1 Jul 2011 |
| Sand blasters | 7 | * | 1 Jul 2011 |
| Spring compressors | 5 | * | 1 Jul 2011 |
| Stillages | 15 | * | 1 Jul 2011 |
| Storage shelving | 10 | * | 1 Jul 2011 |
| Toolbox roller cabinets | 7 | * | 1 Jul 2011 |
| Trolleys | 10 | * | 1 Jul 2011 |
| Truck brake imbalance testers | 5 | * | 1 Jul 2011 |
| Tyre conveyors: | |||
| Horizontal | 10 | * | 1 Jul 2011 |
| Vertical | 8 | * | 1 Jul 2011 |
| Tyre fitting machines | 5 | * | 1 Jul 2011 |
| Tyre inflation cages | 10 | * | 1 Jul 2011 |
| Tyre inflators (automatic and manual) | 3 | * | 1 Jul 2011 |
| Tyre spreaders | 8 | * | 1 Jul 2011 |
| Vehicle hoists: | |||
| Used for car and light truck repairs | 10 | * | 1 Jul 2011 |
| Used for heavy vehicle repairs | 20 | * | 1 Jul 2011 |
| Vehicle service and inspection lane assets: | |||
| Control consoles | 10 | * | 1 Jul 2011 |
| Data collection devices (including bar code readers, mobile recorders and transponders) | 5 | * | 1 Jul 2011 |
| Floor unit assets: | |||
| Axle and ball joint play testers or shakers | 10 | * | 1 Jul 2011 |
| Roller brake testers | 10 | * | 1 Jul 2011 |
| Shock absorber testers | 10 | * | 1 Jul 2011 |
| Side slip testers | 10 | * | 1 Jul 2011 |
| Speedometer tester | 10 | * | 1 Jul 2011 |
| Suspension play detectors | 10 | * | 1 Jul 2011 |
| Vehicle special tools | 5 | * | 1 Jul 2011 |
| Waste oil evacuators | 5 | * | 1 Jul 2011 |
| Welders: | |||
| Electric | 10 | * | 1 Jul 2011 |
| Oxy-acetylene | 10 | * | 1 Jul 2011 |
| Wheel alignment machines | 7 | * | 1 Jul 2011 |
| Wheel balancing machines | 5 | * | 1 Jul 2011 |
| Wheel balancing plates, flanges and finger adaptors | 5 | * | 1 Jul 2011 |
| Wheel lifters | 5 | * | 1 Jul 2011 |
| Wheel lifter incorporating tyre spreaders | 8 | * | 1 Jul 2011 |
| Work platform ladders | 10 | * | 1 Jul 2011 |
[16] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Laundry and dry cleaning services (95310)
Omit
| Dry cleaning plant | 10 | 1 Jan 2001 | |
| Laundry plant: | 1 Jan 2001 | ||
| General | 10 | 1 Jan 2001 | |
| Washing machines | 6 ⅔ | 1 Jan 2001 |
Substitute
|
Laundry and dry cleaning services
(95310) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Dry cleaning and laundry assets: | |||
| Dry cleaning machines | 12 | * | 1 Jul 2011 |
| Washers: | |||
| Continuous batch washer systems (including washers, moisture extraction units and dryers) | 17 | * | 1 Jul 2011 |
| Extractors, standalone | 12 | * | 1 Jul 2011 |
| Drying assets: | |||
| Tumble dryers, standalone | 12 | * | 1 Jul 2011 |
| Tunnel dryers and garment finishers (including steam cabinets) | 15 | * | 1 Jul 2011 |
| Finishing assets: | |||
| Flatwork processing assets (including automatic pickers, feeders, folders and stackers) | 13 | * | 1 Jul 2011 |
| Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) | 10 | * | 1 Jul 2011 |
| Presses (including flat, utility and scissor legger presses): | |||
| Air operated, semi automatic | 15 | * | 1 Jul 2011 |
| Manual | 20 | * | 1 Jul 2011 |
| Roller ironers | 17 | * | 1 Jul 2011 |
| Support assets: | |||
| Air vacuum units, standalone | 10 | * | 1 Jul 2011 |
| Control systems | 10 | * | 1 Jul 2011 |
| Heat seal machines for labelling laundry items | 10 | * | 1 Jul 2011 |
| Hot water systems | 12 | * | 1 Jul 2011 |
| Ironing and spotting boards and tables: | |||
| Vacuum operated | 10 | * | 1 Jul 2011 |
| Non vacuum operated | 15 | * | 1 Jul 2011 |
| Laundry handling assets: | |||
| Conveyors and garment sorting and storage systems | 15 | * | 1 Jul 2011 |
| Hoppers | 20 | * | 1 Jul 2011 |
| Monorail and bag loading systems | 20 | * | 1 Jul 2011 |
| Tipplers | 10 | * | 1 Jul 2011 |
| Pipes | 20 | * | 1 Jul 2011 |
| Soap dispenser machines | 20 | * | 1 Jul 2011 |
| Trolleys and bins | |||
| Generally | 10 | * | 1 Jul 2011 |
| Stainless steel | 15 | * | 1 Jul 2011 |
| Waste water treatment and recycling system assets: | |||
| Filters (including carbon and sand) | 10 | * | 1 Jul 2011 |
| Lint shakers (including circular vibratory screens) | 20 | * | 1 Jul 2011 |
| Ozone generators and ultra violet sterilisers | 7 | * | 1 Jul 2011 |
| Pumps | 5 | * | 1 Jul 2011 |
| Tanks | 20 | * | 1 Jul 2011 |
[17] Heading to Table B
Omit
Table B as at 1 July 2010
Substitute
Table B as at 1 July 2011
[18] Table B, items beginning with C
Omit
| Air and oxygen | 20 | 1 Jan 2001 |
[19] Table B, items beginning with R
Omit
| Racks | 10 | 1 Jan 2001 |
[20] Table B, items beginning with S
Insert
| Solar photovoltaic electricity generation system assets | 20 | * | 1 Jul 2011 |
[21] Table B, items beginning with W
Omit
| Washing machines | 6 ⅔ | 1 Jan 2001 |
Insert
| Warehouse and distribution centre equipment and machines: | |||
| Automated storage and retrieval machines | 20 | * | 1 Jul 2011 |
| Balers | 15 | * | 1 Jul 2011 |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): | |||
| Batteries (detachable for recharging) | 5 | * | 1 Jul 2011 |
| Battery chargers: | |||
| Forklifts | 11 | * | 1 Jul 2011 |
| Other | 10 | * | 1 Jul 2011 |
| Handling assets: | |||
| Battery tuggers | 10 | * | 1 Jul 2011 |
| Racking roller beds | 15 | * | 1 Jul 2011 |
| Transfer carts | 10 | * | 1 Jul 2011 |
| Washers | 10 | * | 1 Jul 2011 |
| Carts/buggies | 15 | * | 1 Jul 2011 |
| Conveyors | 15 | * | 1 Jul 2011 |
| Door control and motor drive systems (incorporating chains, controls, motor and sensors), excluding doors: | |||
| External | 20 | * | 1 Jul 2011 |
| Internal | 10 | * | 1 Jul 2011 |
| Floor sweepers/scrubbers | 10 | * | 1 Jul 2011 |
| Forklift attachments: | |||
| Cages | 10 | * | 1 Jul 2011 |
| Push pull units | 11 | * | 1 Jul 2011 |
| Inflatable dock bags/seals/shelters | 10 | * | 1 Jul 2011 |
| Pallet assets: | |||
| Dispensers | 15 | * | 1 Jul 2011 |
| Lift tables | 10 | * | 1 Jul 2011 |
| Racks | 20 | * | 1 Jul 2011 |
| Radio frequency terminal assets: | |||
| Barcode readers/scanners | 5 | * | 1 Jul 2011 |
| Portable/handheld and vehicle mounted terminal devices | 4 | * | 1 Jul 2011 |
| Roll cages | 10 | * | 1 Jul 2011 |
| Trolleys | 10 | * | 1 Jul 2011 |
| Voice picking assets: | |||
| Battery chargers | 4 | * | 1 Jul 2011 |
| Headsets | 4 | * | 1 Jul 2011 |
| Terminals (on person) | 4 | * | 1 Jul 2011 |
| Waste compactors (used for cardboard and plastic): | |||
| Electric | 15 | * | 1 Jul 2011 |
| Hydraulic | 20 | * | 1 Jul 2011 |
Dated this 6th day of May 2011
Lyndall Crompton
Assistant Commissioner, Large Business and International.
Registration Number: F2011L00844
Registration Date: 23 May 2011
Related Explanatory Statements:
Effective Life 2011/1 - Explanatory statement