Effective Life 2013/1
Commonwealth of Australia
This legislative instrument was repealed on 2 July 2013 by the Legislative Instruments Act 2003Income Tax Assessment Act 1997
I, George Robert Holton, 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 2013 (No 1).
2 Commencement
This Determination commences on 1 July 2013.
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 2012
Substitute
Table A as at 1 July 2013
[2] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290)
Omit
| Tractors | 12 | * | 1 Jul 2007 |
Substitute
| Tractors | 12 | *# | 1 Jul 2007 |
[3] Table A, Industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category (01110 to 01990)
Omit
| Curing barns (tobacco, timber, peanut, corn or grain) | 13 ⅓ | 1 Jan 2001 |
[4] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle feedlot (01430)
Omit
|
Beef cattle feedlot
(01430) |
Substitute
|
Beef cattle feedlots
(01430) |
[5] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Nursery and floriculture production (01110 to 01150)
Omit
| Tree spades | 15 | * | 1 Jul 2006 |
Substitute
| Tree spades | 15 | *# | 1 Jul 2006 |
[6] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Nursery and floriculture production (01110 to 01150)
Omit
| Turf harvesters (including pedestrian and tractor mounted harvesters) | 10 | * | 1 Jul 2006 |
Substitute
| Turf harvesters (including pedestrian and tractor mounted harvesters) | 10 | *# | 1 Jul 2006 |
[7] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable and cane growing (01230 and 01510)
Omit
| Harvesters (including cane, carrot, onion, potato and tomato) | 10 | * | 1 Jul 2007 |
| Harvesting aids (incorporating trailer and conveyor belts) | 15 | * | 1 Jul 2007 |
| Onion lifters | 10 | * | 1 Jul 2007 |
| Trailers | 15 | * | 1 Jul 2007 |
| Windrowers (including potato diggers, onion and potato windrowers) | 10 | * | 1 Jul 2007 |
Substitute
| Harvesters (including cane, carrot, onion, potato and tomato) | 10 | *# | 1 Jul 2007 |
| Harvesting aids (incorporating trailer and conveyor belts) | 15 | * | 1 Jul 2007 |
| Onion lifters | 10 | *# | 1 Jul 2007 |
| Trailers | 15 | * | 1 Jul 2007 |
| Windrowers (including potato diggers, onion and potato windrowers) | 10 | *# | 1 Jul 2007 |
[8] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Fruit growing (01310 to 01360 and 01390)
Omit
| Mechanical pruning assets (including cutter bars and cane strippers, excluding vine leaf removers) | 10 | * | 1 Jul 2008 |
Substitute
| Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) | 10 | * | 1 Jul 2008 |
[9] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 and 01590)
Omit
| Coffee | 10 | * | 1 Jul 2007 |
| Olive | 10 | * | 1 Jul 2007 |
| Nuts: | |||
| Generally | 10 | * | 1 Jul 2007 |
| Macadamia mower mounted | 8 | * | 1 Jul 2007 |
| Pick ups (eg almonds) | 12 | * | 1 Jul 2007 |
| Sweepers | 12 | * | 1 Jul 2007 |
| Tree shakers | 10 | * | 1 Jul 2007 |
Substitute
| Coffee | 10 | *# | 1 Jul 2007 |
| Olive | 10 | *# | 1 Jul 2007 |
| Nuts: | |||
| Generally | 10 | *# | 1 Jul 2007 |
| Macadamia mower mounted | 8 | * | 1 Jul 2007 |
| Pick ups (eg almonds) | 12 | *# | 1 Jul 2007 |
| Sweepers | 12 | *# | 1 Jul 2007 |
| Tree shakers | 10 | *# | 1 Jul 2007 |
[10] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Poultry farming for breeding, eggs and meat (01710 to 01720)
Omit
| Egg grading and packing assets: | * | 1 Jan 2007 | |
| Egg grader and packing systems (including box erectors, box sealers, candling machines; conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) | 10 | * | 1 Jan 2007 |
Substitute
| Egg grading and packing assets: | |||
| Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) | 10 | * | 1 Jan 2007 |
[11] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Pig farming (01920)
Omit
| 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 |
Substitute
| Animal housing assets: | |||
| 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 |
[12] Table A, industry category MINING (06000 to 10900)
Omit
| Pumps: | * | 1 Jul 2003 |
Substitute
| Pumps: |
[13] Table A, industry category MINING (06000 to 10900)
Omit
| Grizzly bars and scalpers; | 25 | * | 1 Jul 2003 |
Substitute
| Grizzly bars and scalpers | 25 | * | 1 Jul 2003 |
[14] Table A, industry category MINING (06000 to 10900)
Omit
| Port assets - see Table A Water transport and Water transport services (48100 to 48200) and (52110 to 52190) | * | 1 Jul 2002 | |
| Railway infrastructure assets and rolling-stock - see Table A Rail transport (47100) | * | 1 Jan 2002 |
Substitute
| Port assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190) | |||
| Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) |
[15] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)
Omit
| Electricity generation assets - see Table A Electricity supply (26110 to 26400) | * | 1 Jul 2002 |
Substitute
| Electricity generation assets - see Table A Electricity supply (26110 to 26400) |
[16] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)
Omit
| Electricity generation assets - see Table A Electricity supply (36100) | * | 1 Jul 2002 |
Substitute
| Electricity generation assets - see Table A Electricity supply (26110 to 26400) |
[17] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)
Omit
| Port Assets - see Table A Water transport and Water transport services (48100 to 48200) and (52110 to 52190) | * | 1 Jul 2002 |
Substitute
| Port assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190) |
[18] Table A, industry category MINING (06000 to 10900), sub-category Construction material mining (09110 to 09190)
Omit
| Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) | * | 1 Jul 2003 |
Substitute
| Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) |
[19] Table A, industry category MINING (06000 to 10900), sub-category Mineral exploration services (10122)
Omit
| Portable ground geophysical assets (including electromagnetics, ground magnetics ground penetrating radars and radiometrics) | 5 | * | 1 Jan 2007 |
Substitute
| Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) | 5 | * | 1 Jan 2007 |
[20] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat and meat product manufacturing (11110 to 11130)
Omit
|
Meat and meat product manufacturing
(11110 to 11130) |
Substitute
|
Meat processing
(11110) |
[21] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat and meat product manufacturing (11110 to 11130)
Omit
| Bacon manufacture: | |||
| Bacon bins (demountable pig confinement units): | |||
| Galvanised iron components of structure | 33 ⅓ | 1 Jan 2001 | |
| Plant installed in structure | 20 | 1 Jan 2001 | |
| Curing plant: | |||
| Fixtures (including overhead tracking) | 20 | 1 Jan 2001 | |
| Other | 13 ⅓ | 1 Jan 2001 | |
| Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery): | |||
| Brick, stone or concrete structure | 100 | 1 Jan 2001 | |
| Wooden structure | 20 | 1 Jan 2001 | |
| Butchers' plant | 20 | 1 Jan 2001 | |
| Meat works plant: | |||
| Building (66 2/3 per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery): | |||
| Brick, stone and concrete structures | 100 | 1 Jan 2001 | |
| Wooden structures | 20 | 1 Jan 2001 | |
| Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors) | 20 | 1 Jan 2001 | |
| General plant | 13 ⅓ | 1 Jan 2001 | |
| Poultry processing plant: | |||
| Conveyor systems and troughing | 20 | 1 Jan 2001 | |
| Refrigeration plant and boiler | 10 | 1 Jan 2001 | |
| General plant | 13 ⅓ | 1 Jan 2001 |
Substitute
| Boning room assets: | |||
| Boneless meat packing stations | 20 | * | 1 Jul 2013 |
| Boning and slicing stations | 20 | * | 1 Jul 2013 |
| Boning hoists | 5 | * | 1 Jul 2013 |
| Chine bone removal machines | 10 | * | 1 Jul 2013 |
| De-sinewed mince meat machines | 10 | * | 1 Jul 2013 |
| Dicing and mincing machines | 10 | * | 1 Jul 2013 |
| Dump and product bins | 15 | * | 1 Jul 2013 |
| Frenching machines | 8 | * | 1 Jul 2013 |
| Knuckle and aitch bone pullers | 5 | * | 1 Jul 2013 |
| Loin/saddle deboning machines | 10 | * | 1 Jul 2013 |
| Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) | 20 | * | 1 Jul 2013 |
| Pneumatic knives (including meat trimmers/round knives and de-fatting knives) | 2 | * | 1 Jul 2013 |
| Pork brine and marinade mixers | 10 | * | 1 Jul 2013 |
| Pork de-rinders | 10 | * | 1 Jul 2013 |
| Pork marinade injectors | 10 | * | 1 Jul 2013 |
| Rise and fall platforms | 15 | * | 1 Jul 2013 |
| Sausage filling machines | 10 | * | 1 Jul 2013 |
| Saws: | |||
| Band saws | 10 | * | 1 Jul 2013 |
| Bone saws | 5 | * | 1 Jul 2013 |
| Breaking saws: | |||
| Circular electric | 3 | * | 1 Jul 2013 |
| Circular hydraulic | 2 | * | 1 Jul 2013 |
| Reciprocating electric | 5 | * | 1 Jul 2013 |
| Reciprocating pneumatic | 3 | * | 1 Jul 2013 |
| Skinning or denuding machines | 10 | * | 1 Jul 2013 |
| Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) | 10 | * | 1 Jul 2013 |
| Weight graders | 5 | * | 1 Jul 2013 |
| X-ray and chemical lean analysis machines | 10 | * | 1 Jul 2013 |
| Cold storage assets: | |||
| Air curtains | 5 | * | 1 Jul 2013 |
| Ammonia condensers | 10 | * | 1 Jul 2013 |
| Blast freezer tunnels | 20 | * | 1 Jul 2013 |
| Blast freezers | 20 | * | 1 Jul 2013 |
| Carbon dioxide snow making machines | 10 | * | 1 Jul 2013 |
| Carton conveyors (incorporating belt, drive motors and supporting structure) | 10 | * | 1 Jul 2013 |
| Chiller tunnels | 20 | * | 1 Jul 2013 |
| Chillers (incorporating pneumatic gates) | 15 | * | 1 Jul 2013 |
| De-humidifiers: | |||
| Desiccant | 10 | * | 1 Jul 2013 |
| Refrigerant | 15 | * | 1 Jul 2013 |
| Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) | 5 | * | 1 Jul 2013 |
| Evaporators | 15 | * | 1 Jul 2013 |
| Freezers | 20 | * | 1 Jul 2013 |
| Load out bays (incorporating air tight truck pads and hydraulic platforms) | 15 | * | 1 Jul 2013 |
| Overhead carcass conveyors (incorporating housings, handles, chains and motors) | 20 | * | 1 Jul 2013 |
| Plate freezers | 20 | * | 1 Jul 2013 |
| Pressure vessels | 20 | * | 1 Jul 2013 |
| Refrigeration compressors | 15 | * | 1 Jul 2013 |
| Storage racking and stillages | 10 | * | 1 Jul 2013 |
| Transfer roller conveyors | 10 | * | 1 Jul 2013 |
| Livestock handling assets: | |||
| Cattle soaker pens | 15 | * | 1 Jul 2013 |
| Cattle wash/soaker control systems | 10 | * | 1 Jul 2013 |
| Cattle washes | 15 | * | 1 Jul 2013 |
| Cattle yards (incorporating concrete base and galvanised steel posts and rails) | 20 | * | 1 Jul 2013 |
| Feed auger systems | 10 | * | 1 Jul 2013 |
| Hydraulic forcing pen gates | 10 | * | 1 Jul 2013 |
| Lead-up races | 20 | * | 1 Jul 2013 |
| Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) | 15 | * | 1 Jul 2013 |
| Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) | 20 | * | 1 Jul 2013 |
| Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) | 10 | * | 1 Jul 2013 |
| Water troughs | 12 | * | 1 Jul 2013 |
| Packaging assets: | |||
| Automatic carton erecting and lidding machines | 10 | * | 1 Jul 2013 |
| Bagging machines | 5 | * | 1 Jul 2013 |
| Bar code label printers | 3 | * | 1 Jul 2013 |
| Bar code readers | 4 | * | 1 Jul 2013 |
| Carton weigh label stations | 7 | * | 1 Jul 2013 |
| Flow wrappers | 10 | * | 1 Jul 2013 |
| Labelling machines | 5 | * | 1 Jul 2013 |
| Meat compactors | 10 | * | 1 Jul 2013 |
| Metal detectors | 10 | * | 1 Jul 2013 |
| Netting machines | 5 | * | 1 Jul 2013 |
| Palletisers and de-palletisers | 10 | * | 1 Jul 2013 |
| Shrink wrappers | 10 | * | 1 Jul 2013 |
| Strapping machines | 5 | * | 1 Jul 2013 |
| Transfer belt conveyors (incorporating belt, drive motors and supporting structure) | 10 | * | 1 Jul 2013 |
| Vacuum packaging systems (incorporating vacuum pumps and booster pumps): | |||
| Rotary systems | 12 | * | 1 Jul 2013 |
| Tunnel systems | 12 | * | 1 Jul 2013 |
| Weighing scales | 4 | * | 1 Jul 2013 |
[22] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat and meat product manufacturing (11110 to 11130)
After
| Waste heat evaporator | 15 | * | 1 Jan 2001 |
Insert
| Slaughter floor assets: | |||
| Beef hide pullers (fixed and traversing) | 15 | * | 1 Jul 2013 |
| Bung ring expanders: | |||
| Pneumatic | 3 | * | 1 Jul 2013 |
| Manual hand held | 5 | * | 1 Jul 2013 |
| Cattle restrainers incorporating centre track belly conveyors | 12 | * | 1 Jul 2013 |
| Carcass cleaning systems: | |||
| Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) | 8 | * | 1 Jul 2013 |
| Decontamination chambers | 20 | * | 1 Jul 2013 |
| Dehorners | 5 | * | 1 Jul 2013 |
| Electrical immobilisers | 12 | * | 1 Jul 2013 |
| Electrical stimulators | 12 | * | 1 Jul 2013 |
| Evisceration tables incorporating organ pans | 15 | * | 1 Jul 2013 |
| Head cutters and droppers: | |||
| Automatic | 10 | * | 1 Jul 2013 |
| Hand held hydraulic | 5 | * | 1 Jul 2013 |
| Hock cutters | 5 | * | 1 Jul 2013 |
| Knife blade sharpening machines | 5 | * | 1 Jul 2013 |
| Knocking boxes incorporating head restrainers | 12 | * | 1 Jul 2013 |
| Landing tables and bleed slat conveyors | 15 | * | 1 Jul 2013 |
| NLIS readers: | |||
| Hand held wands | 2 | * | 1 Jul 2013 |
| Fixed gate readers | 10 | * | 1 Jul 2013 |
| Swinging gate readers | 5 | * | 1 Jul 2013 |
| Offal processing assets: | |||
| Chilled water systems | 10 | * | 1 Jul 2013 |
| Fat vacuum transfer systems | 10 | * | 1 Jul 2013 |
| Head splitters | 7 | * | 1 Jul 2013 |
| Intestine processing machines | 10 | * | 1 Jul 2013 |
| Jaw breakers | 5 | * | 1 Jul 2013 |
| Offal bins | 15 | * | 1 Jul 2013 |
| Offal chutes | 15 | * | 1 Jul 2013 |
| Offal cutting tables | 15 | * | 1 Jul 2013 |
| Offal packing stations | 15 | * | 1 Jul 2013 |
| Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) | 10 | * | 1 Jul 2013 |
| Offal tumblers | 10 | * | 1 Jul 2013 |
| Offal washers | 10 | * | 1 Jul 2013 |
| Tongue cleaners | 10 | * | 1 Jul 2013 |
| Tripe cookers/centrifuges | 10 | * | 1 Jul 2013 |
| Overhead bleed, dressing and trim conveyors (incorporating housings, handles, chains and motors) including elevators and lowerators | 20 | * | 1 Jul 2013 |
| Pneumatic knives: | |||
| De-hiding knives | 2 | * | 1 Jul 2013 |
| Meat trimmers/round knives and de-fatting knives | 2 | * | 1 Jul 2013 |
| Preparation and trimming stations | 15 | * | 1 Jul 2013 |
| Rise and fall platforms | 15 | * | 1 Jul 2013 |
| Saws: | |||
| Brisket saws | 5 | * | 1 Jul 2013 |
| Splitting saws | 5 | * | 1 Jul 2013 |
| Scribing saws | 3 | * | 1 Jul 2013 |
| Sheep brisket scissors | 5 | * | 1 Jul 2013 |
| Sheep restrainers incorporating belts, pulleys, drives and motors | 10 | * | 1 Jul 2013 |
| Sheep skin pullers | 10 | * | 1 Jul 2013 |
| Specialised pork slaughter floor assets: | |||
| Carbon dioxide stunning chambers incorporating carousels | 10 | * | 1 Jul 2013 |
| Carcass grading probes | 4 | * | 1 Jul 2013 |
| De-hairing machines | 10 | * | 1 Jul 2013 |
| Gambrel tables | 15 | * | 1 Jul 2013 |
| Polishers | 10 | * | 1 Jul 2013 |
| Scalding tanks | 15 | * | 1 Jul 2013 |
| Singers | 10 | * | 1 Jul 2013 |
| Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) | 8 | * | 1 Jul 2013 |
| Stunners: | |||
| Electric stunners | 5 | * | 1 Jul 2013 |
| Manual bolt stunners with cartridges | 5 | * | 1 Jul 2013 |
| Pneumatic bolt stunners | 7 | * | 1 Jul 2013 |
| Waste belt conveyors (incorporating drives, motors and supporting structure) | 10 | * | 1 Jul 2013 |
| Waste screw conveyors (incorporating drives, motors and supporting structure) | 10 | * | 1 Jul 2013 |
| Support assets: | |||
| Air and spring balancers and counter weights | 5 | * | 1 Jul 2013 |
| Compressed air assets: | |||
| Air compressors | 10 | * | 1 Jul 2013 |
| Air dryers | 10 | * | 1 Jul 2013 |
| Air receivers | 20 | * | 1 Jul 2013 |
| Control systems | 10 | * | 1 Jul 2013 |
| Control systems assets: | |||
| Flow meters | 10 | * | 1 Jul 2013 |
| Instruments and sensors | 10 | * | 1 Jul 2013 |
| Turbidity meters | 7 | * | 1 Jul 2013 |
| Variable speed drives | 10 | * | 1 Jul 2013 |
| Fire protection systems | 15 | * | 1 Jul 2013 |
| Hand air driers | 3 | * | 1 Jul 2013 |
| Hand wash basins | 15 | * | 1 Jul 2013 |
| Hide preparation assets: | |||
| Bale presses | 10 | * | 1 Jul 2013 |
| Sheep skin and hide mixers, salt tumblers and agitators | 6 | * | 1 Jul 2013 |
| Hydraulic power packs | 10 | * | 1 Jul 2013 |
| Laboratory assets | 10 | * | 1 Jul 2013 |
| Sterilisers | 15 | * | 1 Jul 2013 |
| Truck and livestock crate washes | 20 | * | 1 Jul 2013 |
| Waste water assets: | |||
| Aerators and agitators | 10 | * | 1 Jul 2013 |
| Aerobic ponds | 30 | * | 1 Jul 2013 |
| Anaerobic ponds | 30 | * | 1 Jul 2013 |
| Belt filter presses | 15 | * | 1 Jul 2013 |
| Chlorine dosing systems | 10 | * | 1 Jul 2013 |
| Dissolved air flotation systems | 15 | * | 1 Jul 2013 |
| Effluent distribution pipes | 15 | * | 1 Jul 2013 |
| Effluent drum filters | 10 | * | 1 Jul 2013 |
| Effluent irrigators (including centre pivot, lateral and travelling gun) | 10 | * | 1 Jul 2013 |
| Effluent pumps | 7 | * | 1 Jul 2013 |
| Effluent screens | 10 | * | 1 Jul 2013 |
| Effluent storage tanks | 15 | * | 1 Jul 2013 |
| Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27100) | |||
| Pond covers | 10 | * | 1 Jul 2013 |
| Pond liners | 10 | * | 1 Jul 2013 |
| Sequential batch reactors | 10 | * | 1 Jul 2013 |
| Settling ponds | 30 | * | 1 Jul 2013 |
| Solids dewatering presses | 10 | * | 1 Jul 2013 |
| Water assets: | |||
| Boilers | 20 | * | 1 Jul 2013 |
| Bore pumps | 7 | * | 1 Jul 2013 |
| Bores | 30 | * | 1 Jul 2013 |
| Chlorine dosing systems | 10 | * | 1 Jul 2013 |
| Clarifiers | 20 | * | 1 Jul 2013 |
| High stage pump sets | 7 | * | 1 Jul 2013 |
| Hot water systems | 10 | * | 1 Jul 2013 |
| Heat exchangers | 10 | * | 1 Jul 2013 |
| Raw water filters | 15 | * | 1 Jul 2013 |
| Raw water in-feed pump sets | 10 | * | 1 Jul 2013 |
| Reverse osmosis systems incorporating pumps, pipe work, membranes and controls | 10 | * | 1 Jul 2013 |
| Water distribution pipes | 20 | * | 1 Jul 2013 |
| Water softeners | 10 | * | 1 Jul 2013 |
| Water storage tanks | 20 | * | 1 Jul 2013 |
| Water tank liners | 15 | * | 1 Jul 2013 |
[23] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Meat and meat product manufacturing (11110 to 11130)
Insert
|
Poultry processing
(11120) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Conveyor systems and troughing | 20 | 1 Jan 2001 | |
| General plant | 13 ⅓ | 1 Jan 2001 | |
| Refrigeration plant and boiler | 10 | 1 Jan 2001 | |
|
Cured meat and smallgoods manufacturing
(11130) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Bacon manufacture: | |||
| Bacon bins (demountable pig confinement units): | |||
| Galvanised iron components of structure | 33 ⅓ | 1 Jan 2001 | |
| Plant installed in structure | 20 | 1 Jan 2001 | |
| Curing plant: | |||
| Fixtures (including overhead tracking) | 20 | 1 Jan 2001 | |
| Other | 13 ⅓ | 1 Jan 2001 | |
| Factory building (40 per cent of the total cost of the building is regarded as an integral part of plant and machinery): | |||
| Brick, stone or concrete structure | 100 | 1 Jan 2001 | |
| Wooden structure | 20 | 1 Jan 2001 | |
[24] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
| Buildings |
Substitute
| Buildings: |
[25] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
| Churns (includes continuours buttermaker, butter reworker and ice cream freezer) | 15 | * | 1 Jan 2001 |
Substitute
| Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) | 15 | * | 1 Jan 2001 |
[26] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Oil and fat manufacturing (11500)
Omit
| Preparatory and extraction assets |
Substitute
| Preparatory and extraction assets: |
[27] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Oil and fat manufacturing (11500)
Omit
| Olive oil processing assets | 15 | 1 Jul 2008 |
Substitute
| Olive oil processing assets | 15 | * | 1 Jul 2008 |
[28] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Grain mill product manufacturing (11610)
Omit
| Steeping vessels: | * | 1 Jul 2008 |
Substitute
| Steeping vessels: |
[29] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cereal and pasta product manufacturing (11620)
Omit
| Scales (electronic and load cells) | 10 | * | 1 Jul 2008 |
Substitute
| Scales (electronic scales and load cells) | 10 | * | 1 Jul 2008 |
[30] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cereal and pasta product manufacturing (11620)
Omit
| Used for flour (semolina) | 25 | * | 1 Jul 2008 |
| Steel | 30 | * | 1 Jul 2008 |
Substitute
| Steel | 30 | * | 1 Jul 2008 |
| Used for flour (semolina) | 25 | * | 1 Jul 2008 |
[31] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Sugar manufacturing (11810)
Omit
| Rail assets (excluding cane bin assets) - see Table A Rail transport (47100 to 47200) |
Substitute
| Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200) |
[32] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Prepared animal and bird feed manufacturing (11920)
Omit
| Batching, grinding and mixing assets: | |||
| Bins (including mash, outloading, surge, supply and raw material bins) | 30 | * | 1 Jul 2012 |
| Control systems (including batching systems) | 10 | * | 1 Jul 2012 |
| Dressers | 10 | * | 1 Jul 2012 |
| Drum magnets | 10 | * | 1 Jul 2012 |
| Evaporative coolers | 10 | * | 1 Jul 2012 |
| Grinders | 10 | * | 1 Jul 2012 |
| Hammer and roller mills | 15 | * | 1 Jul 2012 |
| Heating chambers (including coils and heat exchangers) | 12 | * | 1 Jul 2012 |
| Hoppers (including expansion, grinder, weigh and surge hoppers) | 25 | * | 1 Jul 2012 |
| Liquid tanks (including molasses and tallow) | 20 | * | 1 Jul 2012 |
| Load cells | 10 | * | 1 Jul 2012 |
| Mixers (including paddle, premix and ribbon screw) | 20 | * | 1 Jul 2012 |
| Pumps (including heat, molasses and water pumps) | 7 | * | 1 Jul 2012 |
| Rotary valves | 15 | * | 1 Jul 2012 |
| Shears | 15 | * | 1 Jul 2012 |
| Turn heads | 20 | * | 1 Jul 2012 |
| Drying, coating, cooling and addition assets: | |||
| Coating assets (including oil, tumble and vacuum coaters) | 12 | * | 1 Jul 2012 |
| Coolers (including counterflow, horizontal and vertical) | 15 | * | 1 Jul 2012 |
| Cooling fans and cyclones | 10 | * | 1 Jul 2012 |
| Dryers | 15 | * | 1 Jul 2012 |
| Injection system (including tallow) | 15 | * | 1 Jul 2012 |
| Meters (including counterflow meters) | 10 | * | 1 Jul 2012 |
| Post pellet addition system (incorporating mixers) | 10 | * | 1 Jul 2012 |
| Screening and sieving assets | 10 | * | 1 Jul 2012 |
| Vacuum pump and piping | 15 | * | 1 Jul 2012 |
| Liquid feed assets: | |||
| Augers, conveyors and elevators | 7 | 1 Jul 2012 | |
| Bladders for molasses ponds | 10 | * | 1 Jul 2012 |
| Bulk bag hangers | 10 | * | 1 Jul 2012 |
| Covers for molasses ponds | 10 | * | 1 Jul 2012 |
| Hoppers | 10 | * | 1 Jul 2012 |
| Liners for tanks | 5 | * | 1 Jul 2012 |
| Micro scales | 7 | * | 1 Jul 2012 |
| Mixers | 10 | * | 1 Jul 2012 |
| Mixing tanks for clay and other products | 15 | * | 1 Jul 2012 |
| Pumps: | |||
| Acid and urea pumps | 3 | * | 1 Jul 2012 |
| Heat, molasses and water pumps | 10 | * | 1 Jul 2012 |
| Silos (including PVC and steel construction) | 15 | * | 1 Jul 2012 |
| Storage tanks (including PVC and steel construction) | 15 | * | 1 Jul 2012 |
| Packaging assets: | |||
| Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) | 10 | * | 1 Jul 2012 |
| Case erecting, packing and closing machines (including cartoners) | 10 | * | 1 Jul 2012 |
| Inspection equipment (including checkweighers, metal detectors, counting machines) | 10 | * | 1 Jul 2012 |
| Multihead and singlehead weighers | 10 | * | 1 Jul 2012 |
| Palletisers and depalletisers | 15 | * | 1 Jul 2012 |
| Robotic pick and place, lid, tray and sealing assets | 10 | * | 1 Jul 2012 |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 10 | * | 1 Jul 2012 |
| Pre-conditioning and extrusion assets: | |||
| Boilers | 20 | * | 1 Jul 2012 |
| Conditioners | 10 | * | 1 Jul 2012 |
| Crumble rollers | 20 | * | 1 Jul 2012 |
| Extruders | 15 | * | 1 Jul 2012 |
| Pellet presses (including air flow and die feeder presses) | 15 | * | 1 Jul 2012 |
| Pellet testers | 10 | * | 1 Jul 2012 |
| Raw material receiving, storage and handling assets: | |||
| Augers | 10 | * | 1 Jul 2012 |
| Bulkheads | 20 | * | 1 Jul 2012 |
| Chutes, deadboxes and diverters | 10 | * | 1 Jul 2012 |
| Conveyors (including belt, drag, grain and screw conveyors) | 15 | * | 1 Jul 2012 |
| Elevators and distributors (including bucket and transfer elevators) | 15 | * | 1 Jul 2012 |
| Grain cleaning and shifting assets (including grain blowers and grain shifters) | 15 | * | 1 Jul 2012 |
| Grain transfer drag chains | 15 | * | 1 Jul 2012 |
| Portable conveying assets (including augers and belt conveyors) | 5 | * | 1 Jul 2012 |
| Receival pits | 30 | * | 1 Jul 2012 |
| Rotary and slide gates | 10 | * | 1 Jul 2012 |
| Silos | 30 | * | 1 Jul 2012 |
| Storage bins | 20 | * | 1 Jul 2012 |
| Support assets: | |||
| Air compressors | 10 | * | 1 Jul 2012 |
| Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) | 15 | * | 1 Jul 2012 |
| Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) | 15 | * | 1 Jul 2012 |
| Feed delivery bins | 15 | * | 1 Jul 2012 |
| Fire prevention systems (incorporating fire protection system and water tanks) | 20 | * | 1 Jul 2012 |
| Grain vacuum and silo sampling probes | 5 | * | 1 Jul 2012 |
| Laboratory assets (including grain testing assets) | 10 | * | 1 Jul 2012 |
| Near infrared transmission systems and analysers | 7 | * | 1 Jul 2012 |
| Racking | 20 | * | 1 Jul 2012 |
| Waste water treatment assets | 20 | * | 1 Jul 2012 |
| Weighbridges | 25 | * | 1 Jul 2012 |
Insert
| Pet food manufacturing assets: | |||
| Dry process assets: | |||
| Batching systems | 15 | * | 1 Jul 2013 |
| Blowing systems | 15 | * | 1 Jul 2013 |
| Coating assets (including oil, tumble and vacuum coaters) | 10 | * | 1 Jul 2013 |
| Coolers (including counterflow, horizontal and vertical) | 15 | * | 1 Jul 2013 |
| Cooling systems (including fans and cyclones) | 10 | * | 1 Jul 2013 |
| Dehumidifying systems (including silo munters) | 10 | * | 1 Jul 2013 |
| Dosing systems (including liquid) | 10 | * | 1 Jul 2013 |
| Dryers | 15 | * | 1 Jul 2013 |
| Extruders | 15 | * | 1 Jul 2013 |
| Hammer mills | 15 | * | 1 Jul 2013 |
| Hoppers (including batch and surge) | 15 | * | 1 Jul 2013 |
| Mixers (including batch and paddle) | 15 | * | 1 Jul 2013 |
| Ovens (including horizontal, tunnel and vertical) | 15 | * | 1 Jul 2013 |
| Pre-conditioners | 10 | * | 1 Jul 2013 |
| Packaging assets: | |||
| Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) | 10 | * | 1 Jul 2013 |
| Can and tray labelling assets | 10 | * | 1 Jul 2013 |
| Case erecting, packing and closing machines (including cartoners) | 10 | * | 1 Jul 2013 |
| Inspection equipment (including checkweighers, metal detectors, counting machines etc) | 10 | * | 1 Jul 2013 |
| Multihead and singlehead weighers | 10 | * | 1 Jul 2013 |
| Palletisers and depalletisers | 15 | * | 1 Jul 2013 |
| Robotic lid, tray and sealing assets | 10 | * | 1 Jul 2013 |
| Robotic pick and place assets | 10 | * | 1 Jul 2013 |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 10 | * | 1 Jul 2013 |
| Raw material receiving, storage and handling assets: | |||
| Chutes | 15 | * | 1 Jul 2013 |
| Conveyors (including belt, chain, drag, screw and walking beam conveyors) | 15 | * | 1 Jul 2013 |
| Elevators and distributors (including bucket and transfer elevators) | 15 | * | 1 Jul 2013 |
| Hoppers (including batch and weigh hoppers) | 15 | * | 1 Jul 2013 |
| Receival assets | 15 | * | 1 Jul 2013 |
| Screw and weigh belt feeders | 10 | * | 1 Jul 2013 |
| Silos | 20 | * | 1 Jul 2013 |
| Storage bins | 20 | * | 1 Jul 2013 |
| Tanks (including holding, liquid storage and water) | 20 | * | 1 Jul 2013 |
| Support assets: | |||
| Access platforms | 20 | * | 1 Jul 2013 |
| Air compressors and receivers | 10 | * | 1 Jul 2013 |
| Bins (including tippers and raw material bins) | 15 | * | 1 Jul 2013 |
| Boilers | 20 | * | 1 Jul 2013 |
| Cleaning systems (including vacuum) | 15 | * | 1 Jul 2013 |
| Contra shears and drum filters | 10 | * | 1 Jul 2013 |
| Control systems | 10 | * | 1 Jul 2013 |
| Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) | 15 | * | 1 Jul 2013 |
| Effluent pumps | 10 | * | 1 Jul 2013 |
| Effluent screens and filters | 10 | * | 1 Jul 2013 |
| Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) | 15 | * | 1 Jul 2013 |
| Fire prevention systems (incorporating fire protection system and water tanks) | 20 | * | 1 Jul 2013 |
| Laboratory and analysing assets (including probes and samplers) | 10 | * | 1 Jul 2013 |
| Pumps (including liquid feed) | 10 | * | 1 Jul 2013 |
| Racking | 20 | * | 1 Jul 2013 |
| Safety systems | 20 | * | 1 Jul 2013 |
| Waste water ponds | 25 | * | 1 Jul 2013 |
| Waste water treatment assets | 20 | * | 1 Jul 2013 |
| Weighing assets (including weigh cells, heads and hoppers) | 10 | * | 1 Jul 2013 |
| Wet process assets: | |||
| Air purification and recycling systems | 10 | * | 1 Jul 2013 |
| Basket tippers | 10 | * | 1 Jul 2013 |
| Blending, dicing and mincing assets | 10 | * | 1 Jul 2013 |
| Blowers | 15 | * | 1 Jul 2013 |
| Canning and tray assets including closers and fillers | 10 | * | 1 Jul 2013 |
| Chillers | 15 | * | 1 Jul 2013 |
| Cooling towers | 15 | * | 1 Jul 2013 |
| Cool rooms | 15 | * | 1 Jul 2013 |
| Cutting assets (including knife and blade assemblies) | 10 | * | 1 Jul 2013 |
| Dewatering assets | 10 | * | 1 Jul 2013 |
| Drying assets | 15 | * | 1 Jul 2013 |
| Extruders | 15 | * | 1 Jul 2013 |
| Freezers | 15 | * | 1 Jul 2013 |
| Frozen block warmers | 10 | * | 1 Jul 2013 |
| Gravy make-up stations | 15 | * | 1 Jul 2013 |
| Grinders | 10 | * | 1 Jul 2013 |
| Hoppers (including batch and surge) | 15 | * | 1 Jul 2013 |
| Mix slides and chutes | 15 | * | 1 Jul 2013 |
| Mixers (including batch and paddle) | 15 | * | 1 Jul 2013 |
| Pallet lifters and hoists | 10 | * | 1 Jul 2013 |
| Refrigeration compressors | 15 | * | 1 Jul 2013 |
| Retort cooking vessels | 15 | * | 1 Jul 2013 |
| Retort trays | 15 | * | 1 Jul 2013 |
| Seal thickness testing assets | 10 | * | 1 Jul 2013 |
| Slicing and shredding assets | 10 | * | 1 Jul 2013 |
| Stacking assets | 15 | * | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: | |||
| Batching, grinding and mixing assets: | |||
| Bins (including mash, outloading, surge, supply and raw material bins) | 30 | * | 1 Jul 2012 |
| Control systems (including batching systems) | 10 | * | 1 Jul 2012 |
| Dressers | 10 | * | 1 Jul 2012 |
| Drum magnets | 10 | * | 1 Jul 2012 |
| Evaporative coolers | 10 | * | 1 Jul 2012 |
| Grinders | 10 | * | 1 Jul 2012 |
| Hammer and roller mills | 15 | * | 1 Jul 2012 |
| Heating chambers (including coils and heat exchangers) | 12 | * | 1 Jul 2012 |
| Hoppers (including expansion, grinder, weigh and surge hoppers) | 25 | * | 1 Jul 2012 |
| Liquid tanks (including molasses and tallow ) | 20 | * | 1 Jul 2012 |
| Load cells | 10 | * | 1 Jul 2012 |
| Mixers (including paddle, premix and ribbon screw) | 20 | * | 1 Jul 2012 |
| Pumps (including heat, molasses and water pumps) | 7 | * | 1 Jul 2012 |
| Rotary valves | 15 | * | 1 Jul 2012 |
| Shears | 15 | * | 1 Jul 2012 |
| Turn heads | 20 | * | 1 Jul 2012 |
| Drying, coating, cooling and addition assets: | |||
| Coating assets (including oil, tumble and vacuum coaters) | 12 | * | 1 Jul 2012 |
| Coolers (including counterflow, horizontal and vertical) | 15 | * | 1 Jul 2012 |
| Cooling fans and cyclones | 10 | * | 1 Jul 2012 |
| Dryers | 15 | * | 1 Jul 2012 |
| Injection systems (including tallow) | 15 | * | 1 Jul 2012 |
| Meters (including counterflow meters) | 10 | * | 1 Jul 2012 |
| Post pellet addition systems (incorporating mixers) | 10 | * | 1 Jul 2012 |
| Screening and sieving assets | 10 | * | 1 Jul 2012 |
| Vacuum pump and piping | 15 | * | 1 Jul 2012 |
| Liquid feed assets: | |||
| Augers, conveyors and elevators | 7 | * | 1 Jul 2012 |
| Bladders for molasses ponds | 10 | * | 1 Jul 2012 |
| Bulk bag hangers | 10 | * | 1 Jul 2012 |
| Covers for molasses ponds | 10 | * | 1 Jul 2012 |
| Hoppers | 10 | * | 1 Jul 2012 |
| Liners for tanks | 5 | * | 1 Jul 2012 |
| Micro scales | 7 | * | 1 Jul 2012 |
| Mixers | 10 | * | 1 Jul 2012 |
| Mixing tanks for clay and other products | 15 | * | 1 Jul 2012 |
| Pumps: | |||
| Acid and urea pumps | 3 | * | 1 Jul 2012 |
| Heat, molasses and water pumps | 10 | * | 1 Jul 2012 |
| Silos (including PVC and steel construction) | 15 | * | 1 Jul 2012 |
| Storage tanks (including PVC and steel construction) | 15 | * | 1 Jul 2012 |
| Packaging assets: | |||
| Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) | 10 | * | 1 Jul 2012 |
| Case erecting, packing and closing machines (including cartoners) | 10 | * | 1 Jul 2012 |
| Inspection equipment (including checkweighers, metal detectors, counting machines) | 10 | * | 1 Jul 2012 |
| Multihead and singlehead weighers | 10 | * | 1 Jul 2012 |
| Palletisers and depalletisers | 15 | * | 1 Jul 2012 |
| Robotic pick and place, lid, tray and sealing assets | 10 | * | 1 Jul 2012 |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 10 | * | 1 Jul 2012 |
| Pre-conditioning and extrusion assets: | |||
| Boilers | 20 | * | 1 Jul 2012 |
| Conditioners | 10 | * | 1 Jul 2012 |
| Crumble rollers | 20 | * | 1 Jul 2012 |
| Extruders | 15 | * | 1 Jul 2012 |
| Pellet presses (including air flow and die feeder presses) | 15 | * | 1 Jul 2012 |
| Pellet testers | 10 | * | 1 Jul 2012 |
| Raw material receiving, storage and handling assets: | |||
| Augers | 10 | * | 1 Jul 2012 |
| Bulkheads | 20 | * | 1 Jul 2012 |
| Chutes, deadboxes and diverters | 10 | * | 1 Jul 2012 |
| Conveyors (including belt, drag, grain and screw conveyors) | 15 | * | 1 Jul 2012 |
| Elevators and distributors (including bucket and transfer elevators) | 15 | * | 1 Jul 2012 |
| Grain cleaning and shifting assets (including grain blowers and grain shifters) | 15 | * | 1 Jul 2012 |
| Grain transfer drag chains | 15 | * | 1 Jul 2012 |
| Portable conveying assets (including augers and belt conveyors) | 5 | * | 1 Jul 2012 |
| Receival pits | 30 | * | 1 Jul 2012 |
| Rotary and slide gates | 10 | * | 1 Jul 2012 |
| Silos | 30 | * | 1 Jul 2012 |
| Storage bins | 20 | * | 1 Jul 2012 |
| Support assets: | |||
| Air compressors | 10 | * | 1 Jul 2012 |
| Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) | 15 | * | 1 Jul 2012 |
| Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) | 15 | * | 1 Jul 2012 |
| Feed delivery bins | 15 | * | 1 Jul 2012 |
| Fire prevention systems (incorporating fire protection system and water tanks) | 20 | * | 1 Jul 2012 |
| Grain vacuum and silo sampling probes | 5 | * | 1 Jul 2012 |
| Laboratory assets (including grain testing assets) | 10 | * | 1 Jul 2012 |
| Near infrared transmission systems and analysers | 7 | * | 1 Jul 2012 |
| Racking | 20 | * | 1 Jul 2012 |
| Waste water treatment assets | 20 | * | 1 Jul 2012 |
| Weighbridges | 25 | * | 1 Jul 2012 |
[33] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Soft drink, cordial and syrup manufacturing (12110)
After
| Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) |
Insert
| Ice-making machinery: | |||
| Condensers | 13 ⅓ | 1 Jan 2001 | |
| Expansion pipes | 40 | 1 Jan 2001 | |
| General machinery | 13 ⅓ | 1 Jan 2001 | |
| Ice moulds | 5 | 1 Jan 2001 |
[34] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Beer manufacturing (except non-alcoholic beer) (12120)
After
| Internal washer and filler machines | 20 | * | 1 Jul 2008 |
Insert
| Kegs (stainless steel) | 15 | * | 1 Jul 2013 |
[35] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Plywood and veneer manufacturing (14930)
Omit
| Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment) |
Substitute
| Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) |
[36] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Reconstituted wood product manufacturing (14940)
Omit
| Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment) |
Substitute
| Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) |
[37] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100 to 15290)
Omit
|
Pulp, paper and converted paper product manufacturing
(15100 to 15290) |
Substitute
|
Pulp, paper and converted paper product manufacturing
(15100, 15210, 15220 and 15290) |
[38] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100 to 15290)
Omit
| Power plant assets (including switchgear, transformers, and turbo generators) - see Table A Electricity supply (26110 to 26400) | * | 1 Jan 2002 |
Substitute
| Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400) |
[39] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100 to 15290)
Omit
| Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) | 15 | * | 1 Jan 2002 |
[40] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Paper stationery manufacturing (15230)
Insert
|
Sanitary paper product manufacturing
(15240) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Hygienic paper product manufacturing assets: | |||
| Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) | 13 | * | 1 Jul 2013 |
| Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) | 13 | * | 1 Jul 2013 |
| Finishing and converted paper product manufacturing assets: | |||
| Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) | 15 | * | 1 Jul 2013 |
| Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) | 10 | * | 1 Jul 2013 |
| Packaging assets: | |||
| Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) | 10 | * | 1 Jul 2013 |
| Coding and labelling machines | 10 | * | 1 Jul 2013 |
| Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) | 10 | * | 1 Jul 2013 |
| Stackers and baggers | 10 | * | 1 Jul 2013 |
| Wrapping machines (including shrink and stretch wrappers) | 10 | * | 1 Jul 2013 |
| Support assets: | |||
| Air compressors and air dryers | 15 | * | 1 Jul 2013 |
| Control system and monitoring assets (including programmable logic controllers, variable speed drives, instruments and sensors) | 10 | * | 1 Jul 2013 |
| Dust control assets (including ductwork, dust collectors, scrubbers and fans) | 15 | * | 1 Jul 2013 |
| Laboratory assets (including quality control and material testing assets) | 10 | * | 1 Jul 2013 |
| Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) | 15 | * | 1 Jul 2013 |
| Metal detectors | 10 | * | 1 Jul 2013 |
| Storage assets (including bins and trolleys) | 10 | * | 1 Jul 2013 |
[41] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110)
Omit
| Die cutters, flexo/folder/gluers (see Pulp, paper and converted paper product manufacturing (15100 to 15290), Box and carton making converting assets) |
Substitute
| Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets) |
[42] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Newspaper printing or publishing (16110)
Omit
| Newspaper wrapping machines - see Table A, Other store base retailing (42100 to 42799)) |
Substitute
| Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) |
[43] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Industrial gas manufacturing (18110)
After
| Flashback arrestors | 10 | * | 1 Jul 2011 |
Insert
| Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) |
[44] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310)
Before
| Chemical manufacturing plant (not listed elsewhere): |
Insert
| Ammonia manufacturing assets: | |||
| Air and gas reforming and separation assets: | |||
| Adsorption systems (including pressure and thermal swing) | 25 | * | 1 Jul 2013 |
| Carbon dioxide absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) | 20 | * | 1 Jul 2013 |
| Cryogenic separation process assets: | |||
| Air cooling and drying assets (excluding adsorption systems shown above) | 20 | * | 1 Jul 2013 |
| Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) | 30 | * | 1 Jul 2013 |
| Desulphurisers | 25 | * | 1 Jul 2013 |
| Methanators | 25 | * | 1 Jul 2013 |
| Pre-heaters (for air and gas feedstock) | 25 | * | 1 Jul 2013 |
| Pre-reformers | 25 | * | 1 Jul 2013 |
| Primary reformers | 20 | * | 1 Jul 2013 |
| Secondary reformers | 25 | * | 1 Jul 2013 |
| Shift converters (high and low temperature) | 25 | * | 1 Jul 2013 |
| Compressor assets: | |||
| Air filtering units (incorporating filters and housing filters) | 25 | * | 1 Jul 2013 |
| Blowers and compressors (incorporating drives) | 25 | * | 1 Jul 2013 |
| Conversion and liquefaction assets: | |||
| Ammonia converters | 25 | * | 1 Jul 2013 |
| Chillers, condensers, flash drums, receivers and separators | 25 | * | 1 Jul 2013 |
| Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) | 25 | * | 1 Jul 2013 |
| Distribution, handling and storage assets: | |||
| Ammonia bullet tanks (including storage and surge tanks) | 30 | * | 1 Jul 2013 |
| Ammonia deluge and vapour suppression systems | 30 | * | 1 Jul 2013 |
| Ammonia pipelines (incorporating fittings and valves) | 30 | * | 1 Jul 2013 |
| Ammonia pumps | 15 | * | 1 Jul 2013 |
| Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) | 20 | * | 1 Jul 2013 |
| Ammonia storage tanks | 30 | * | 1 Jul 2013 |
| Ammonia vapour scrubber systems | 25 | * | 1 Jul 2013 |
| ISOtainers and portable tanks | 15 | * | 1 Jul 2013 |
| Loading arm systems - marine | 25 | * | 1 Jul 2013 |
| Rail and road tank filling assets: | |||
| Breakaway couplings | 10 | * | 1 Jul 2013 |
| Filling hoses | 10 | * | 1 Jul 2013 |
| Loading arm systems | 10 | * | 1 Jul 2013 |
| Gas pipelines (incorporating fittings and valves) | 30 | * | 1 Jul 2013 |
| Heat exchangers: | |||
| Process gas | 20 | * | 1 Jul 2013 |
| Waste heat boilers | 20 | * | 1 Jul 2013 |
| Support assets: | |||
| Air compression assets (for industrial air and instrument air): | |||
| Air compressors (incorporating air drying and filtering assets) | 15 | * | 1 Jul 2013 |
| Air receivers | 20 | * | 1 Jul 2013 |
| Blowers and fans (generally) | 20 | * | 1 Jul 2013 |
| Boiler assets: | |||
| Boilers | 25 | * | 1 Jul 2013 |
| De-aerators | 25 | * | 1 Jul 2013 |
| Economisers | 25 | * | 1 Jul 2013 |
| Steam drums | 25 | * | 1 Jul 2013 |
| Chemical storage tanks: | |||
| Polyethylene | 12 | * | 1 Jul 2013 |
| Other | 20 | * | 1 Jul 2013 |
| Control system assets: | |||
| Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) | 10 | * | 1 Jul 2013 |
| System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) | 10 | * | 1 Jul 2013 |
| Cooling towers | 20 | * | 1 Jul 2013 |
| Electricity supply assets: | |||
| Emergency supply assets - see Table B Power supply assets, emergency or standby | |||
| Steam turbine generators | 25 | * | 1 Jul 2013 |
| Other electricity supply assets - see Table A Electricity supply (26110 to 26400) | |||
| Emission control assets: | |||
| Flare tips | 10 | * | 1 Jul 2013 |
| Silencers | 20 | * | 1 Jul 2013 |
| Stacks (exhaust, vent and flare) | 20 | * | 1 Jul 2013 |
| Fire control and alarm systems: | |||
| Fire fighting systems (incorporating hose boxes, hydrants and ring mains) | 30 | * | 1 Jul 2013 |
| Other fire control and alarm assets - see Table B Fire control and alarm assets | |||
| Gas detectors: | |||
| Fixed | 10 | * | 1 Jul 2013 |
| Portable | 4 | * | 1 Jul 2013 |
| Heat exchangers (not specified elsewhere) | 20 | * | 1 Jul 2013 |
| Laboratory assets: | |||
| Analysers | 10 | * | 1 Jul 2013 |
| Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) | 10 | * | 1 Jul 2013 |
| Overhead cranes | 25 | * | 1 Jul 2013 |
| Piping assets: | |||
| Flow meters | 10 | * | 1 Jul 2013 |
| Pipes and fittings | 25 | * | 1 Jul 2013 |
| Valves | 10 | * | 1 Jul 2013 |
| Pumps: | |||
| Boiler feedwater and cooling water pumps | 20 | * | 1 Jul 2013 |
| Dosing pumps | 5 | * | 1 Jul 2013 |
| Other pumps (not specified elsewhere) | 15 | * | 1 Jul 2013 |
| Safety showers and eye wash stations | 20 | * | 1 Jul 2013 |
| Water storage and treatment assets: | |||
| Clarifiers and settling tanks | 20 | * | 1 Jul 2013 |
| Dam and pond liners | 20 | * | 1 Jul 2013 |
| Dams and effluent ponds | 40 | * | 1 Jul 2013 |
| Ion exchange systems | 20 | * | 1 Jul 2013 |
| Reverse osmosis systems | 15 | * | 1 Jul 2013 |
| Water storage tanks: | |||
| Polyethylene | 15 | * | 1 Jul 2013 |
| Other | 25 | * | 1 Jul 2013 |
| Weighbridges | 20 | * | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: | |||
| Ammonia handling and storage assets - see above in Ammonia manufacturing assets - Distribution, handling and storage assets | |||
| Ammonium nitrate prill manufacturing assets: | |||
| Coating, cooling, drying and screening assets: | |||
| Bulk flow coolers | 20 | * | 1 Jul 2013 |
| Chilling systems (incorporating chillers, ducting and piping) | 20 | * | 1 Jul 2013 |
| Coating product tanks | 25 | * | 1 Jul 2013 |
| Fluid bed coolers | 20 | * | 1 Jul 2013 |
| Rotary drum machines (including coaters, coolers, driers and granulators) | 20 | * | 1 Jul 2013 |
| Screeners | 20 | * | 1 Jul 2013 |
| Distribution, handling and storage assets: | |||
| Bagging machines | 15 | * | 1 Jul 2013 |
| Conveyor belt weighers | 15 | * | 1 Jul 2013 |
| Conveyors and elevators | 15 | * | 1 Jul 2013 |
| Load out bins/silos | 25 | * | 1 Jul 2013 |
| Reclaim hoppers | 20 | * | 1 Jul 2013 |
| Scales | 15 | * | 1 Jul 2013 |
| Prill tower blowers and fans | 20 | * | 1 Jul 2013 |
| Prill towers (incorporating head tanks and lifts) | 25 | * | 1 Jul 2013 |
| Scrubber systems (incorporating ducting, fans, scrubbers and tanks) | 20 | * | 1 Jul 2013 |
| Ammonia nitrate solution manufacturing assets: | |||
| Evaporation assets: | |||
| Condensate tanks, flash drums and separators | 20 | * | 1 Jul 2013 |
| Evaporators | 20 | * | 1 Jul 2013 |
| Neutralisers | 25 | * | 1 Jul 2013 |
| Pipe reactors (titanium) | 3 | * | 1 Jul 2013 |
| Remelt and solution storage tanks (incorporating heating coils and stirrers) | 25 | * | 1 Jul 2013 |
| Solution filters | 20 | * | 1 Jul 2013 |
| Solution pumps | 15 | * | 1 Jul 2013 |
| Nitric acid manufacturing assets: | |||
| Ammonia liquid filtering vessels (incorporating filters) | 25 | * | 1 Jul 2013 |
| Ammonia vapour filtering vessels (incorporating filters) | 20 | * | 1 Jul 2013 |
| Ammonia/air mixers | 20 | * | 1 Jul 2013 |
| Compressor assets: | |||
| Air filtering units (incorporating housing and filters) | 25 | * | 1 Jul 2013 |
| Compressors (incorporating drives) | 25 | * | 1 Jul 2013 |
| Tail gas expanders | 25 | * | 1 Jul 2013 |
| Conversion and absorption assets: | |||
| Absorber columns (including bleachers) | 25 | * | 1 Jul 2013 |
| Catalyst filters | 25 | * | 1 Jul 2013 |
| Converters | 25 | * | 1 Jul 2013 |
| Cooler condensers: | |||
| Zirconium | 25 | * | 1 Jul 2013 |
| Other | 10 | * | 1 Jul 2013 |
| Nitric acid heaters: | |||
| Zirconium | 20 | * | 1 Jul 2013 |
| Other | 10 | * | 1 Jul 2013 |
| Nitric acid pumps | 15 | * | 1 Jul 2013 |
| Nitrous oxide (NOx) abaters | 25 | * | 1 Jul 2013 |
| Weak acid tanks | 30 | * | 1 Jul 2013 |
| Heat exchangers: | |||
| Air coolers and heaters | 25 | * | 1 Jul 2013 |
| Ammonia vapourisers | 20 | * | 1 Jul 2013 |
| Gas coolers and heaters | 20 | * | 1 Jul 2013 |
| Superheaters | 15 | * | 1 Jul 2013 |
| Waste heat boilers | 20 | * | 1 Jul 2013 |
| Nitric acid storage assets: | |||
| Scrubbers | 20 | * | 1 Jul 2013 |
| Tanks | 25 | * | 1 Jul 2013 |
| Support assets - see above in Ammonia manufacturing assets - Support assets |
[45] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310)
Omit
| Fertiliser manufacturing plant | 20 | 1 Jan 2001 |
Substitute
| Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) | 20 | 1 Jan 2001 |
[46] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Other basic chemical product manufacturing (18910 to 18990)
Omit
| Explosive manufacturing and chemical plant | 13 ⅓ | 1 Jan 2001 |
Substitute
| Explosive manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) | 13 ⅓ | 1 Jan 2001 |
[47] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Polymer product and rubber product manufacturing (19110 to 19200)
Omit
| Ink factory plant | 20 | 1 Jan 2001 |
[48] Table A, Industry category MANUFACTURING (11110 to 25990), after sub-category Polymer product and rubber product manufacturing (19110 to 19200)
Insert
|
Paint and coatings manufacturing
(19160) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Ink factory plant | 20 | 1 Jan 2001 | |
| Paint and coatings manufacturing assets: | |||
| Air compressors | 10 | * | 1 Jul 2013 |
| Bead mills | 20 | * | 1 Jul 2013 |
| Bulk storage tanks | 25 | * | 1 Jul 2013 |
| Control system assets | 10 | * | 1 Jul 2013 |
| Disperser and mixer motors | 15 | * | 1 Jul 2013 |
| Dispersers | 20 | * | 1 Jul 2013 |
| Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) | 20 | * | 1 Jul 2013 |
| Filling and packing assets: | |||
| Conveyors | 15 | * | 1 Jul 2013 |
| Denesters | 10 | * | 1 Jul 2013 |
| Filling machines | 15 | * | 1 Jul 2013 |
| Filtration assets | 15 | * | 1 Jul 2013 |
| Labellers (including laser coders and label applicators) | 7 | * | 1 Jul 2013 |
| Printers | 7 | * | 1 Jul 2013 |
| Robotic palletisers | 10 | * | 1 Jul 2013 |
| Wrappers | 10 | * | 1 Jul 2013 |
| Gantry cranes | 25 | * | 1 Jul 2013 |
| Hoists | 10 | * | 1 Jul 2013 |
| Mixers | 20 | * | 1 Jul 2013 |
| Piping assets: | |||
| Manifolds | 20 | * | 1 Jul 2013 |
| Meters | 10 | * | 1 Jul 2013 |
| Piping | 25 | * | 1 Jul 2013 |
| Pumps | 10 | * | 1 Jul 2013 |
| Racking: | |||
| External | 15 | * | 1 Jul 2013 |
| Internal | 20 | * | 1 Jul 2013 |
| Scales | 10 | * | 1 Jul 2013 |
| Testing assets: | |||
| Air conditioning assets (including room units and split systems) | 8 | * | 1 Jul 2013 |
| Gloss meters | 10 | * | 1 Jul 2013 |
| Ovens | 15 | * | 1 Jul 2013 |
| Spectrometers | 10 | * | 1 Jul 2013 |
| Viscometers | 10 | * | 1 Jul 2013 |
| Spray booths | 15 | * | 1 Jul 2013 |
| Vacuum lifters | 10 | * | 1 Jul 2013 |
[49] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Ceramic product manufacturing (20210 to 20290)
After
| Pottery plant | 20 | 1 Jan 2001 |
Insert
| Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) | 13 ⅓ | 1 Jan 2001 |
[50] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Concrete product manufacturing (20340)
Omit
| Concrete pipe manufacturing plant | 13 ⅓ | 1 Jan 2001 |
[51] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Concrete product manufacturing (20340)
After
| Storage tanks (including silica thickener vessels) | 25 | * | 1 Jul 2012 |
Insert
| Prefabricated concrete product manufacturing assets: | |||
| Air compressors | 10 | * | 1 Jul 2013 |
| Automated panel manufacturing assets: | |||
| Automated trowel machines (incorporating crane and trowel) | 15 | * | 1 Jul 2013 |
| Concrete distribution stations: | |||
| Distributors | 10 | * | 1 Jul 2013 |
| Flying buckets | 10 | * | 1 Jul 2013 |
| Hoppers | 15 | * | 1 Jul 2013 |
| Curing chambers | 25 | * | 1 Jul 2013 |
| Laser beam alignment systems | 10 | * | 1 Jul 2013 |
| Pallet cleaning machines | 15 | * | 1 Jul 2013 |
| Pallet receivable stands (excluding pallet vibrating stands) | 20 | * | 1 Jul 2013 |
| Pallet transport systems: | |||
| Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) | 10 | * | 1 Jul 2013 |
| Track work | 20 | * | 1 Jul 2013 |
| Transversals (including continuous transfer wagons) | 10 | * | 1 Jul 2013 |
| Pallet vibrating stands | 10 | * | 1 Jul 2013 |
| Pallets | 15 | * | 1 Jul 2013 |
| Rack feeders | 15 | * | 1 Jul 2013 |
| Shutter cleaning machines | 15 | * | 1 Jul 2013 |
| Shutter transporting assets (including automated roller conveyors) | 15 | * | 1 Jul 2013 |
| Shutters | 8 | * | 1 Jul 2013 |
| Turning machines (including flippers and tilting assets) | 20 | * | 1 Jul 2013 |
| Buckets (including kibbles, skips and tippers) | 6 | * | 1 Jul 2013 |
| Casting tables | 10 | * | 1 Jul 2013 |
| Concrete manufacturing assets: | |||
| Bins (excluding concrete bins) | 15 | * | 1 Jul 2013 |
| Conveyors | 20 | * | 1 Jul 2013 |
| Hoppers | 15 | * | 1 Jul 2013 |
| Mixers | 15 | * | 1 Jul 2013 |
| Concrete testers | 10 | * | 1 Jul 2013 |
| Control system assets | 10 | * | 1 Jul 2013 |
| Gantry cranes | 25 | * | 1 Jul 2013 |
| Lifting gear (including chains, lugs and swivels) | 7 | * | 1 Jul 2013 |
| Moulds | 10 | * | 1 Jul 2013 |
| Pipe manufacturing assets: | |||
| Cage machines | 20 | * | 1 Jul 2013 |
| Load testers | 25 | * | 1 Jul 2013 |
| Moulds | 7 | * | 1 Jul 2013 |
| Pallets | 15 | * | 1 Jul 2013 |
| Pipe making machines | 20 | * | 1 Jul 2013 |
| Prestressing assets | 10 | * | 1 Jul 2013 |
| Shutter saws | 7 | * | 1 Jul 2013 |
| Steel cutters and benders | 7 | * | 1 Jul 2013 |
| Trowel machines | 4 | * | 1 Jul 2013 |
| Work tables | 10 | * | 1 Jul 2013 |
[52] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Omit
| Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail transport (47100 to 47200) |
Substitute
| Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) |
[53] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Omit
| Dewatering assets: | * | 1 Jul 2010 |
Substitute
| Dewatering assets: |
[54] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Omit
| Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics. | 20 | * | 1 Jul 2010 |
Substitute
| Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics | 20 | * | 1 Jul 2010 |
[55] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-ferrous metal casting (21410)
After
| Cooling assets (including tables, conveyors, towers) | 15 | * | 1 Jan 2004 |
Insert
| Deodorising machines/fume extraction systems | 15 | * | 1 Jul 2013 |
[56] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-ferrous metal casting (21410)
After
| Quenching tanks | 20 | * | 1 Jan 2004 |
Insert
| Impregnation machines | 10 | * | 1 Jul 2013 |
[57] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-ferrous metal casting (21410)
After
| Gas generators for sand curing | 15 | * | 1 Jan 2004 |
Insert
| Sand core dies | 7 | * | 1 Jul 2013 |
| Sand core making machines | 15 | * | 1 Jul 2013 |
[58] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Fabricated metal product manufacturing (22100 to 22990)
Omit
| Designs used in connection with stamping decorative steel and iron work | 40 | 1 Jan 2001 |
Substitute
| Galvanising plant | 10 | 1 Jan 2001 |
[59] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Fabricated metal product manufacturing (22100 to 22990)
Omit
| Stamping blocks (used for designs of decorative steel and iron work) | 20 | 1 Jan 2001 |
[60] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110)
Omit
| Bus and truck wash assets - see Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets |
Substitute
| Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets |
[61] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110)
Omit
| Non-ferrous metal casting assets - see Non-ferrous metal casting (21410) |
Substitute
| Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) |
[62] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle body and trailer manufacturing (23120)
Omit
| 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) |
Substitute
| Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A 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 Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) |
[63] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other motor vehicle parts manufacturing (23190)
Omit
| Metal stamping and blanking assets - see Motor vehicle manufacturing (23110), Metal stamping and blanking assets |
Substitute
| Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets |
[64] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Electricity supply (26110 to 26400)
Omit
| Gas turbine generators | 30 |
Substitute
| Gas turbine generators | 30 | * | 1 Jan 2002 |
[65] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Sewerage and drainage services (28120)
Omit
| Methane gas and cogeneration assets (see Electricity supply, 26100 and Gas supply, 27100) |
Substitute
| Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) |
[66] Table A, Industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Waste disposal services (29110)
Omit
| Garbage compactor trucks (including the compactor) | 10 | * | 1 Jan 2005 |
Substitute
| Garbage compactor trucks (including the compactor) | 10 | *# | 1 Jan 2005 |
[67] Table A, Industry category CONSTRUCTION (30110 to 32990)
Omit
| Jack hammers: | 1 Jul 2008 |
Substitute
| Jack hammers: |
[68] Table A, Industry category CONSTRUCTION (30110 to 32990)
Omit
| 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) |
Substitute
| Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased) |
[69] Table A, industry category WHOLESALE TRADE (33110 to 38000), sub-category Petroleum product wholesaling (33210)
Omit
| Cathodic protection systems |
Substitute
| Cathodic protection systems: |
[70] Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Fuel retailing (40000)
Omit
| Point of sale assets: | * | 1 Jul 2010 |
Substitute
| Point of sale assets: |
[71] Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Fuel retailing (40000)
Omit
| Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes): | 20 | * | 1 Jul 2010 |
| Underground fuel storage tanks - steel and fibreglass: | 20 | * | 1 Jul 2010 |
Substitute
| Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) | 20 | * | 1 Jul 2010 |
| Underground fuel storage tanks - steel and fibreglass | 20 | * | 1 Jul 2010 |
[72] Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Other store-based retailing (42100 to 42799))
Omit
|
Other store-based retailing
(42100 to 42799) |
Substitute
|
Other store-based retailing
(42110 to 42799) |
[73] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Rail freight and passenger transport services (46100 - 47200)
Omit
|
Rail freight and passenger transport services
(46100 - 47200) |
Substitute
|
Rail freight and passenger transport services
(47100 to 47200) |
[74] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Rail freight and passenger transport services (46100 - 47200)
Omit
| Monorail operation assets |
Substitute
| Monorail operation assets: |
[75] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Rail freight and passenger transport services (46100 - 47200)
Omit
| Passenger: | * |
Substitute
| Passenger: |
[76] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Water transport and support services (48100 to 48200) and (52110 to 52190)
Omit
|
Water transport and support services
(48100 to 48200) and (52110 to 52190) |
Substitute
| Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A)) |
|
Water transport and support services
(48100 to 48200) and (52110 to 52190) |
[77] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Water transport and support services (48100 to 48200) and (52110 to 52190)
Omit
| Support assets (acquired separately from the vessel) |
Substitute
| Support assets (acquired separately from the vessel): |
[78] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Water transport and support services (48100 to 48200) and (52110 to 52190)
Omit
| Electricity supply assets - see Table A electricity supply (26100 to 26400) | * | 1 Jul 2002 |
Substitute
| Electricity supply assets - see Table A Electricity supply (26110 to 26400) |
[79] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Water transport and support services (48100 to 48200) and (52110 to 52190)
Omit
| Dry docks | 40 | * | 1 Jul 2002 |
Substitute
| Dry docks (including floating dry docks) | 40 | * | 1 Jul 2013 |
[80] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Scenic and sightseeing transport (50100 to 50290)
Before
| Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: |
Insert
| Gliders (including motor gliders) | 20 | * | 1 Jul 2013 |
| Hot air balloon ride operation assets: | |||
| Flight instruments | 10 | * | 1 Jul 2013 |
| Hot air balloon assets: | |||
| Baskets | 6 | * | 1 Jul 2013 |
| Burners | 10 | * | 1 Jul 2013 |
| Envelopes | 5 | * | 1 Jul 2013 |
| Fuel cylinders and tanks (incorporating shut off valves) | 20 | * | 1 Jul 2013 |
| Inflator fans | 15 | * | 1 Jul 2013 |
[81] Table A, Industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), after sub-category Television broadcasting (56210 to 56220)
Insert
|
Internet publishing and broadcasting
(57000) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) | |||
[82] 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
| Concreting Assets: |
Insert
| Concreting assets: |
[83] 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)
After
| Static signage (including safety cones, barricades, warning signs and bollards) | 3 | * | 1 Jan 2006 |
Insert
| Video recorder or equipment hiring | 6 ⅔ | 1 Jan 2001 | |
| Video tapes and games hiring | ½ | * | 1 Jan 2001 |
[84] 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
Note where the terms 'freestanding' and 'fixed' are used in entries for this industry category, they have the following meaning. Freestanding -items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability.
[85] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Residential property operators (67110)
Omit
|
Residential property operators
(67110) |
Substitute
| Note: Where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability |
|
Residential property operators
(67110) |
[86] Table A, Industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), after sub-category Veterinary services (69700)
Insert
|
Professional photographic services
(69910) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Photographers' plant: | |||
| Cameras: | |||
| Generally (including lenses, electronic flash units, enlargers etc) | 10 | 1 Jan 2001 | |
| Used for street photography | 4 | 1 Jan 2001 | |
| Dark rooms (demountable - not integral part of building) | 20 | 1 Jan 2001 | |
[87] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), sub-category Optometry and optical dispensing (85320)
Omit
| Optical dispensing assets - see Photographic, optical and ophthalmic equipment manufacturing (24110) |
Substitute
| Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) |
[88] Table A, Industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Sport and recreation services (91121 to 91390)
After
| Bowling balls | 5 | 1 Jan 2001 |
Insert
| Carpets | 4 | 1 Jan 2001 |
[89] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Personal and services (95110 to 95291)
Omit
| Photographers' plant: | |||
| Automatic film processing machine | 62/3 | 1 Jan 2001 | |
| Cameras: | |||
| Used for street photography | 4 | 1 Jan 2001 | |
| Other (including lenses, electronic flash units, enlargers, etc.) | 10 | 1 Jan 2001 | |
| Dark rooms (demountable - not integral part of building) | 20 | 1 Jan 2001 | |
| Photo engraving plant: | |||
| Automatic (dark room) cameras | 10 | 1 Jan 2001 | |
| Power operated proofing presses | 13 ⅓ | 1 Jan 2001 | |
| General plant | 20 | 1 Jan 2001 | |
| Powderless etching machines | 10 | 1 Jan 2001 | |
| Photo lab (one - hour service) | 10 | 1 Jan 2001 | |
| Video recorder or equipment hiring | 6 ⅔ | 1 Jan 2001 | |
| Video tapes and games hiring | 1/2 | * | 1 Jan 2001 |
[90] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Laundry and dry cleaning services (95310)
Omit
| Trolleys and bins |
Substitute
| Trolleys and bins: |
[91] Table A, Industry category OTHER SERVICES (94110 to 96030), after sub-category Laundry and dry cleaning services (95310)
Insert
|
Photographic film processing
(95320) |
|||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Mini lab | 10 | 1 Jan 2001 | |
| Photo engraving plant: | |||
| Automatic (dark room) cameras | 10 | 1 Jan 2001 | |
| General plant | 20 | 1 Jan 2001 | |
| Powderless etching machines | 10 | 1 Jan 2001 | |
| Power operated proofing presses | 13 ⅓ | 1 Jan 2001 | |
| Photo lab (one-hour service) | 10 | 1 Jan 2001 | |
[92] Heading to Table B
Omit
Table B as at 1 July 2012
Substitute
Table B as at 1 July 2013
[93] Table B, items beginning with A
Omit
| Advertising Samples and Designs (for decorative steel and iron work) | 40 | 1 Jan 2001 |
[94] Table B, items beginning with A
Omit
| Aeroplane: | |||
| General use | 20 | * | 1 Jul 2002 |
| Used predominantly for agricultural spraying or agricultural dusting | 10 | * | 1 Jul 2002 |
| Gliders/sailplanes | 10 | 1 Jan 2001 | |
| Helicopter: | |||
| General use | 20 | * | 1 Jul 2002 |
| Used predominantly for mustering, agricultural spraying or agricultural dusting | 10 | * | 1 Jul 2002 |
| Hot air balloons: | |||
| Envelope and cane basket | 3 | 1 Jan 2001 | |
| Associated equipment (inflator fan, burner unit, fuel cylinders) | 10 | 1 Jan 2001 |
Substitute
| Aeroplanes: | |||
| General use | 20 | *# | 1 Jul 2002 |
| Used predominantly for agricultural spraying or agricultural dusting | 10 | *# | 1 Jul 2002 |
| Helicopters: | |||
| General use | 20 | *# | 1 Jul 2002 |
| Used predominantly for agricultural spraying or agricultural dusting | 10 | *# | 1 Jul 2002 |
| Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): | |||
| Electrically and petrol-driven units | 7 | * | 1 Jul 2013 |
| Pneumatically-driven units | 15 | * | 1 Jul 2013 |
[95] Table B, items beginning with A
Omit
| Art Works | 100 | 1 Jan 2001 |
Substitute
| Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) | 100 | * | 1 Jul 2013 |
[96] Table B, items beginning with B
Omit
| Battery Chargers | 20 | 1 Jan 2001 | |
| Batteries (Storage) | 13 ⅓ | 1 Jan 2001 | |
| Bending machines (bar, angle and rod) | 10 | * | 1 Jul 2008 |
| Bicycles | 10 | 1 Jan 2001 | |
| Binoculars | 10 | 1 Jan 2001 | |
| Block and brick elevators, portable | 10 | * | 1 Jul 2008 |
| Boilers | 20 | * | 1 Jul 2005 |
| Boiler pumps | 5 | * | 1 Jul 2005 |
| Boom Gates | 10 | 1 Jan 2001 | |
| Boring Drill (rotary mole, underground) | 3 ⅓ | 1 Jan 2001 | |
| Boring Plant | 10 | 1 Jan 2001 | |
| Bottle Washing Machine | 10 | 1 Jan 2001 |
Substitute
| Bending machines (bar, angle and rod) | 10 | * | 1 Jul 2008 |
| Block and brick elevators, portable | 10 | * | 1 Jul 2008 |
| Boilers | 20 | * | 1 Jul 2005 |
| Boiler pumps | 5 | * | 1 Jul 2005 |
| Boom gates: | |||
| Electromechanically operated boom gates | 7 | * | 1 Jul 2013 |
| Hydraulically operated boom gates | 10 | * | 1 Jul 2013 |
[97] Table B, items beginning with B
Omit
| Bulk Liquid Bags | 3 | 1 Jan 2001 | |
| Bundy Machines | 13 ⅓ | 1 Jan 2001 |
[98] Table B, items beginning with C
Omit
| Cables and Wires | |||
| Overhead: | |||
| Bare | 50 | 1 Jan 2001 | |
| Insulated | 20 | 1 Jan 2001 | |
| Underground | 50 | 1 Jan 2001 | |
| Cameras: | |||
| Generally (including lenses, electronic flash units, enlargers, etc.) | 10 | 1 Jan 2001 | |
| Used for street photography | 4 | 1 Jan 2001 |
[99] Table B, items beginning with C
Omit
| Carpets: | |||
| In commercial office buildings | 8 | * | 1 Jul 2005 |
| In ten-pin bowling centres | 4 | 1 Jan 2001 | |
| Casks: | |||
| Stainless steel | 10 | 1 Jan 2001 | |
| Other | 13 ⅓ | 1 Jan 2001 |
Substitute
| Carpets used in commercial office buildings | 8 | * | 1 Jul 2005 |
[100] Table B, items beginning with C
Omit
| Crates | 4 | 1 Jan 2001 | |
| Curing Barns (galvanised steel and marine ply) | 13 ⅓ | 1 Jan 2001 |
[101] Table B, items beginning with D
Omit
| Delivery tube system (air pressure) | 10 | 1 Jan 2001 | |
| Docks (floating) | 20 | 1 Jan 2001 |
[102] Table B, items beginning with E
After
| Scissor | 10 | * | 1 Jan 2006 |
Insert
| Employee time and attendance recorders (including bundy clocks, time clocks etc): | |||
| Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) | 10 | * | 1 Jul 2013 |
| Standalone electronic time and attendance recorders (card based etc) | 10 | * | 1 Jul 2013 |
[103] Table B, items beginning with F
Omit
| Floor Coverings (linoleum and vinyl) | 10 | 1 Jan 2001 | |
| Fogging Machines (insecticide) | 8 | 1 Jan 2001 | |
| Forklifts | 11 | * | 1 Jul 2002 |
Substitute
| Floor coverings - linoleum and vinyl (removable without damage) | 10 | * | 1 Jul 2013 |
| Fogging machines (insecticide), including cold foggers and thermal foggers: | |||
| Portable | 6 | * | 1 Jul 2013 |
| Vehicle mounted | 10 | * | 1 Jul 2013 |
| Forklifts | 11 | * | 1 Jul 2002 |
| Forklift battery chargers | 11 | * | 1 Jul 2013 |
[104] Table B, items beginning with G
Omit
| Galvanising Plant | 10 | 1 Jan 2002 |
[105] Table B, items beginning with G
Omit
| Grinding Machine (surface) | 10 | 1 Jan 2001 |
[106] Table B, items beginning with H
Omit
| Hand Dryers (electrically operated) | 10 | 1 Jan 2001 | |
| Heating Units (electronic) | 10 | 1 Jan 2001 |
Substitute
| Hand dryers (electrical) | 10 | * | 1 Jul 2013 |
[107] Table B, items beginning with I
Omit
| Ice-making Machinery: | |||
| Condensers | 13 ⅓ | 1 Jan 2001 | |
| Expansion pipes | 40 | 1 Jan 2001 | |
| General machinery | 13 ⅓ | 1 Jan 2001 | |
| Ice moulds | 5 | 1 Jan 2001 | |
| Incinerettes (gas or electrically fired) | 20 | 1 Jan 2001 | |
| Industrial Trailers (relocatable) | 10 | 1 Jan 2001 | |
| Intercom System (pipe-in music system) | 8 ⅓ | 1 Jan 2001 |
Substitute
| Industrial trailers (relocatable) | 10 | 1 Jan 2001 |
[108] Table B, items beginning with J
Omit
| Jetties (boat shed) | 40 | 1 Jan 2001 | |
| Judges' Robes: | |||
| Court dress for ceremonial occasions | 5 | 1 Jan 2001 | |
| Other robes | 13 ⅓ | 1 Jan 2001 |
Substitute
| Judges' robes: | |||
| Ceremonial robes | 15 | * | 1 Jul 2013 |
| Working robes | 10 | * | 1 Jul 2013 |
[109] Table B, items beginning with K
Omit
| K | |||
| Kilns: | |||
| Brick | 20 | 1 Jan 2001 | |
| Charcoal burning | 20 | 1 Jan 2001 | |
| Rapid fire shuttle type (used in the manufacture of ceramic tiles) | 13 ⅓ | 1 Jan 2001 | |
[110] Table B, items beginning with L
Omit
| Laser Typesetting | 5 | 1 Jan 2001 |
[111] Table B, items beginning with L
Omit
| Lens (optical) | 10 | 1 Jan 2001 | |
| Letter Boxes (aluminium, nylon, brass) | 40 | 1 Jan 2001 |
[112] Table B, items beginning with M
Omit
| Mini Lab | 10 | 1 Jan 2001 |
[113] Table B, items beginning with M
Omit
| Mini Spot Console | 10 | 1 Jan 2001 | |
| Modular Switching System | 10 | 1 Jan 2001 | |
| Motor Graders | 10 | * | 1 Jul 2002 |
| 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 | |
| Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less | 12 | * | 1 Jan 2005 |
| Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers | 12 | * | 1 Jan 2005 |
| Motor cycles and scooters | 6 ⅔ | 1 Jan 2001 | |
| Trailers having a gross vehicle mass greater than 4.5 tonnes | 15 | * | 1 Jan 2005 |
| Trailers having a gross vehicle mass of 4.5 tonnes or less | 10 | 1 Jan 2005 | |
| Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining) | 15 | * | 1 Jan 2005 |
| For Garbage compactor trucks see Table A, Personal and Other Services (95110 to 97000), Waste disposal services (96340) |
Substitute
| Modular switching system | 10 | 1 Jan 2001 | |
| Motor graders | 10 | * | 1 Jul 2002 |
| 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 | |
| Garbage compactor trucks - see Table A Waste disposal services (29110) | |||
| Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less | 12 | *# | 1 Jan 2005 |
| Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers | 12 | *# | 1 Jan 2005 |
| Motor cycles and scooters | 6 ⅔ | 1 Jan 2001 | |
| Trailers having a gross vehicle mass greater than 4.5 tonnes | 15 | *# | 1 Jan 2005 |
| Trailers having a gross vehicle mass of 4.5 tonnes or less | 10 | 1 Jan 2005 | |
| Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) | 15 | *# | 1 Jan 2005 |
[114] Table B, items beginning with O
Omit
| Calculators | 10 | 1 Jan 2001 | |
| Dictaphones | 10 | 1 Jan 2001 |
[115] Table B, items beginning with O
Omit
| Letter Inserter (automatic) | 10 | 1 Jan 2001 |
Substitute
| Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) | 5 | * | 1 Jul 2013 |
[116] Table B, items beginning with P
Omit
| Packaging machines |
Substitute
| Packaging machines: |
[117] Table B, items beginning with P
Omit
| Painting equipment (airless spray) | 10 | 1 Jan 2001 | |
| Paint-tinting and Colour Blending Machines | 5 | 1 Jan 2001 | |
| Pallets | 5 | 1 Jan 2001 | |
| Parachute | 3 | 1 Jan 2001 | |
| Partitions (demountable) | 20 | * | 1 Jul 2005 |
| Pentex Total Station | 5 | 1 Jan 2001 | |
| Plants: | |||
| Live (indoor) | 5 | 1 Jan 2001 | |
| Simulated | 13 ⅓ | 1 Jan 2001 | |
| Point of sale assets: | |||
| Cash registers, standalone type | 10 | * | 1 Jul 2005 |
| Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) | 10 | 1 Jul 2005 |
Substitute
| Paint-tinting and colour blending machines | 5 | 1 Jan 2001 | |
| Partitions (demountable) | 20 | * | 1 Jul 2005 |
| Plants: | |||
| Live (indoor) | 5 | 1 Jan 2001 | |
| Simulated | 13 ⅓ | 1 Jan 2001 | |
| Pneumatic air tube systems | 10 | * | 1 Jul 2013 |
| Point of sale assets: | |||
| Cash registers, standalone type | 10 | * | 1 Jul 2005 |
| Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) | 10 | * | 1 Jul 2005 |
[118] Table B, items beginning with P
Omit
| 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) |
Substitute
| Uninterruptible power supply (UPS) systems: | |||
| Generally | 15 | * | 1 Jul 2013 |
| Line interactive types as used in commercial office buildings | 5 | * | 1 Jul 2013 |
| On line double conversion types as used in commercial office buildings | 10 | * | 1 Jul 2013 |
| Generators, portable (incorporating attached engine management and generator monitoring instruments): |
[119] Table B, items beginning with P
After
| Petrol | 5 | * | 1 Jul 2008 |
Insert
| Storage batteries | 15 | * | 1 Jul 2013 |
[120] Table B, items beginning with R
Omit
| Generally | 10 | 1 Jan 2001 |
[121] Table B, items beginning with S
Omit
| Sound Processing System (electronic digital) | 6 ⅔ | 1 Jan 2001 |
[122] Table B, items beginning with S
Omit
| Stuffed Crocodiles | 20 | 1 Jan 2001 | |
| Suitcase | 10 | 1 Jan 2001 |
Substitute
| Suitcases | 10 | * | 1 Jul 2013 |
[123] Table B, items beginning with T
Omit
| Tape Recorders | 10 | 1 Jan 2001 |
[124] Table B, items beginning with T
Omit
| Ticket Issuing Machines (public transport) | 13 ⅓ | 1 Jan 2001 | |
| Tools (loose) | 5 | 1 Jan 2001 | |
| Tractors | 12 | * | 1 Jul 2007 |
| Transport Cases (steel) | 10 | 1 Jan 2001 |
Substitute
| Tools (loose) | 5 | 1 Jan 2001 | |
| Total stations (used in mapping and surveying etc) | 5 | * | 1 Jul 2013 |
| Tractors | 12 | * | 1 Jul 2007 |
[125] Table B, items beginning with V
Omit
| Ventilation fans (excluding ducting, piping and vents) | 20 | 1 Jan 2005 |
Substitute
| Ventilation fans (excluding ducting, piping and vents) | 20 | * | 1 Jan 2005 |
[126] Table B, items beginning with W
Omit
| Wheelbarrows | 10 | 1 Jan 2001 |
Dated this 22nd day of May 2013
Lyndall Crompton
Assistant Commissioner, Large Business and International.
Registration Number: F2013L00930
Registration Date: 7 June 2013
Related Explanatory Statements:
Effective Life 2013/1 - Explanatory statement