Depreciation 2001/1
COMMONWEALTH OF AUSTRALIA
This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.Income Tax Assessment Act 1997
I, BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel - Indirect Taxes, delegate of the Commissioner of Taxation, 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 2001 (No. 1).
2 Commencement
This Determination commences on 1 January 2002.
3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001
Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001.
Schedule 1 Amendments
(section 3)
[1] Table A, industry category Agriculture, Forestry and Fishing (01110 to 04203), sub-category Forestry and Logging (03010 to 03030)
omit
| Saw Milling Equipment: | |||
| Dry or planner mill plant: | |||
| Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) | 10 | * | 1 Jan 2001 |
| Stacker | 15 | * | 1 Jan 2001 |
| Tray sorter | 15 | * | 1 Jan 2001 |
| Green mill plant: | |||
| Edger line plant (includes board edger and resaw) | 10 | * | 1 Jan 2001 |
| Heating plant (includes storage bins/silos) | 15 | * | 1 Jan 2001 |
| Kiln drying plant: | |||
| Generally (includes kiln trolleys/carriages, traverser and weights) | 10 | * | 1 Jan 2001 |
| Timber drying kilns and reconditioners | 15 | * | 1 Jan 2001 |
| Main saw line plant (includes saws, chipper canter, board separator and cant turner) | 10 | * | 1 Jan 2001 |
| Sorter and trimming line plant: | |||
| Generally (includes grade mark reader and multi trimmer) | 10 | * | 1 Jan 2001 |
| Stackers | 15 | * | 1 Jan 2001 |
| Vertical bin sorters | 15 | * | 1 Jan 2001 |
| Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) | 10 | * | 1 Jan 2001 |
| Log, Lumber and Waste Transfer Equipment | 15 | * | 1 Jan 2001 |
| Log Yard Equipment: | |||
| Fixed and mobile cranes | 12 | * | 1 Jan 2001 |
| Mobile equipment (including log loaders with log grabs) | 7 | * | 1 Jan 2001 |
| Watering systems | 15 | * | 1 Jan 2001 |
| Miscellaneous plant: | |||
| Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) | 10 | * | 1 Jan 2001 |
| Moisture meters | 3 | * | 1 Jan 2001 |
| Saw and knife sharpening equipment | 10 | * | 1 Jan 2001 |
| Walkways | 15 | * | 1 Jan 2001 |
| Waste processing equipment: | |||
| Bins - waste, chip and fuel | 15 | * | 1 Jan 2001 |
| Chippers, shakers/screens and hoggers | 10 | * | 1 Jan 2001 |
[2] Table A, industry category Cultural and Recreational Services (91110 to 93302), sub-category Sport, Gambling and Other Recreation Services (93111 to 93302)
omit
| Electric dodgems: | |||
| Cars (including internal electric motors and trolley rods) | 3 | 1 Jan 2001 | |
| Electrical and structural equipment providing power to drive the cars | 20 | 1 Jan 2001 | |
| Hot air balloons: | |||
| Envelope and cane basket | 3 | 1 Jan 2001 | |
| Associated equipment (inflator fan, burner unit, fuel cylinders) | 10 | 1 Jan 2001 | |
| Merry-Go-Rounds: | |||
| If fixed and protected from weather | 20 | 1 Jan 2001 | |
| Others | 13⅓ | 1 Jan 2001 | |
| Mini Wheel | 10 | 1 Jan 2001 | |
| Super slides | 10 | 1 Jan 2001 | |
| Waterslide and associated equipment | 20 | 1 Jan 2001 | |
| Wild cat | 10 | 1 Jan 2001 | |
| Zipper | 10 | 1 Jan 2001 |
insert
| Rides and devices (fixed or mobile): | |||
| Chair-o-planes | 15 | * | 1 Jan 2002 |
| Children's indoor soft playgrounds | 5 | * | 1 Jan 2002 |
| Children's rides (designed for the carriage of children less than 8 years old) | 15 | * | 1 Jan 2002 |
| Ferris wheels | 25 | * | 1 Jan 2002 |
| Free falls (including giant drop and tower of terror) | 25 | * | 1 Jan 2002 |
| Inflatables (including jumping castles) | 5 | * | 1 Jan 2002 |
| Overhead transit devices (including chair lifts and cabin lifts) | 25 | * | 1 Jan 2002 |
| Roller coasters: | |||
| Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, mad mouse) | 25 | * | 1 Jan 2002 |
| Powered (including tornado) | 15 | * | 1 Jan 2002 |
| Round rides with or without additional motions (including merry-go-rounds) | 15 | * | 1 Jan 2002 |
| Self-drive non-powered gravity rides (including toboggans and bob-sleds): | |||
| Track | 20 | * | 1 Jan 2002 |
| Vehicle | 5 | * | 1 Jan 2002 |
| Self-drive powered rides (including dodgems and go-karts): | |||
| Track | 15 | * | 1 Jan 2002 |
| Vehicle | 5 | * | 1 Jan 2002 |
| Simulators | 10 | * | 1 Jan 2002 |
| Swinging rides (including pirate ship, spaceloop, and rainbow) | 15 | * | 1 Jan 2002 |
| Trains, tracked or trackless (including tractor trains and miniature railways) | 10 | * | 1 Jan 2002 |
| Water rides | 20 | * | 1 Jan 2002 |
| Water slides 'gravity powered' | 20 | * | 1 Jan 2002 |
[3] Table A, industry category Cultural and Recreational Services (91110 to 93302), sub-category Sport, Gambling and Other Recreation Services (93111 to 93302)
omit
| Inflatable Amusements | 2 | 1 Jan 2001 |
[4] Table A, industry category Electricity, Gas and Water Supply (36100 to 37020), sub-category Electricity and gas supply (36100 to 36200)
substitute
| Electricity Distribution: | |||
| Control, monitoring, communications and protection systems | 10 | * | 1 Jan 2002 |
| Customer meters (incorporating load and time switches if fitted) | 25 | * | 1 Jan 2002 |
| Customer service mains or cable, above ground | 40 | * | 1 Jan 2002 |
| Customer service mains or cable, underground | 50 | * | 1 Jan 2002 |
| Distribution lines: | |||
| Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) | 45 | * | 1 Jan 2002 |
| Combination of above ground and underground | 47½ | * | 1 Jan 2002 |
| Underground (incorporating cables, fittings and ground pad mounted transformers) | 50 | * | 1 Jan 2002 |
| Distribution substations/transformers, pole or ground pad mounted | 40 | * | 1 Jan 2002 |
| Distribution zone substations (excluding control, monitoring, communications and protection systems) | 40 | * | 1 Jan 2002 |
| Nightwatchman's lights | 15 | * | 1 Jan 2002 |
| Street lights | 15 | * | 1 Jan 2002 |
| Electricity Generation: | |||
| Ash and Dust Handling and Disposal: | |||
| Ash dams | 20 | * | 1 Jan 2002 |
| Ash slurry system | 15 | * | 1 Jan 2002 |
| Conveyors | 30 | * | 1 Jan 2002 |
| Crushers | 15 | * | 1 Jan 2002 |
| On-site storage silos, concrete or steel | 30 | * | 1 Jan 2002 |
| Fuel Supply and Handling: | |||
| On-site gaseous fuel supply system (incorporating downstream delivery pipelines) | 30 | * | 1 Jan 2002 |
| On-site liquid fuel supply system (incorporating downstream delivery pipelines) | 30 | * | 1 Jan 2002 |
| Solid Fuels: | |||
| Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) | 30 | * | 1 Jan 2002 |
| Day bunkers and silos, concrete or steel (incorporating top side conveyor system) | 30 | * | 1 Jan 2002 |
| On-site coal storage assets (including stacking and reclaiming assets) | 30 | * | 1 Jan 2002 |
| On-site storage silos, concrete or steel | 30 | * | 1 Jan 2002 |
| Quality control assets (including coal sampling assets and secondary crushers) | 30 | * | 1 Jan 2002 |
| Power Generators: | |||
| Co-Generation: | |||
| Condensing and feed heating assets | 30 | * | 1 Jan 2002 |
| Control and monitoring system | 15 | * | 1 Jan 2002 |
| Emergency power supply assets (including batteries and uninterruptable power supply assets) | 15 | * | 1 Jan 2002 |
| Gas turbine generators | 30 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
| Heat recovery steam generator | 30 | * | 1 Jan 2002 |
| Miscellaneous assets | 30 | * | 1 Jan 2002 |
| On-site switchyard with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
| On-site switchyard with gas insulated switchgear | 30 | * | 1 Jan 2002 |
| Reciprocating engine, diesel fired | 20 | * | 1 Jan 2002 |
| Reciprocating engine, gas spark ignition | 20 | * | 1 Jan 2002 |
| Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
| Steam turbine generator | 30 | * | 1 Jan 2002 |
| Combined Cycle: | |||
| Condensing and feed heating assets | 30 | * | 1 Jan 2002 |
| Control and monitoring system | 15 | * | 1 Jan 2002 |
| Emergency power supply assets (including batteries and uninterruptable power supply assets) | 15 | * | 1 Jan 2002 |
| Gas turbine generators | 30 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
| Heat recovery steam generator | 30 | * | 1 Jan 2002 |
| Miscellaneous assets | 30 | * | 1 Jan 2002 |
| On-site switchyard with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
| On-site switchyard with gas insulated switchgear | 30 | * | 1 Jan 2002 |
| Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
| Steam turbine generator | 30 | * | 1 Jan 2002 |
| Diesel or Gas Engine: | |||
| Control and monitoring system | 15 | * | 1 Jan 2002 |
| Diesel reciprocating engine | 20 | * | 1 Jan 2002 |
| Emergency power supply assets (including batteries and uninterruptable power supply assets) | 15 | * | 1 Jan 2002 |
| Gas spark ignition reciprocating engine | 20 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
| Miscellaneous assets | 30 | * | 1 Jan 2002 |
| On-site switchyard with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
| On-site switchyard with gas insulated switchgear | 30 | * | 1 Jan 2002 |
| Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
| Gas Turbine: | |||
| Control and monitoring system | 15 | * | 1 Jan 2002 |
| Emergency power supply assets (including batteries and uninterruptable power supply assets) | 15 | * | 1 Jan 2002 |
| Gas turbine generators | 30 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
| Miscellaneous assets | 30 | * | 1 Jan 2002 |
| On-site switchyard with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
| On-site switchyard with gas insulated switchgear | 30 | * | 1 Jan 2002 |
| Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
| Hydro-electric: | |||
| Control and monitoring system | 15 | * | 1 Jan 2002 |
| Emergency power supply assets (including batteries and uninterruptable power supply assets) | 15 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
| Hydro turbines and generators | 40 | * | 1 Jan 2002 |
| Miscellaneous assets | 40 | * | 1 Jan 2002 |
| On-site switchyard with conventional outdoor switchgear | 40 | * | 1 Jan 2002 |
| On-site switchyard with gas insulated switchgear | 35 | * | 1 Jan 2002 |
| Station and auxiliary electrical systems within the power station | 40 | * | 1 Jan 2002 |
| Thermal: | |||
| Condensing and feed heating assets | 30 | * | 1 Jan 2002 |
| Control and monitoring system | 15 | * | 1 Jan 2002 |
| Emergency power supply assets (including batteries and uninterruptable power supply assets) | 15 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
| Miscellaneous assets | 30 | * | 1 Jan 2002 |
| On-site switchyard with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
| On-site switchyard with gas insulated switchgear | 30 | * | 1 Jan 2002 |
| Primary dust collection system (incorporating electrostatic precipitators or baghouse filters) | 30 | * | 1 Jan 2002 |
| Solid fuel preparation assets (including fuel feeders and milling assets) | 30 | * | 1 Jan 2002 |
| Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
| Steam generator | 30 | * | 1 Jan 2002 |
| Steam turbine generator | 30 | * | 1 Jan 2002 |
| Wind: | |||
| Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
| Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
| Wind turbine | 20 | * | 1 Jan 2002 |
| Power Station Civil and Structural Works: | |||
| Chimney stack: | |||
| Concrete surround | 30 | * | 1 Jan 2002 |
| Steel flues | 20 | * | 1 Jan 2002 |
| Cooling tower, concrete or timber | 30 | * | 1 Jan 2002 |
| Cooling water system (excluding cooling towers and condensing assets) | 30 | * | 1 Jan 2002 |
| Power Station Buildings, to the extent that they form an integral part of plant | 30 | * | 1 Jan 2002 |
| Workshop machinery and tools | 20 | * | 1 Jan 2002 |
| Electricity Transmission: | |||
| Control, monitoring, communications and protection systems | 12½ | * | 1 Jan 2002 |
| Power transformers | 40 | * | 1 Jan 2002 |
| Transmission lines (incorporating conductors, insulators and towers) | 47½ | * | 1 Jan 2002 |
| Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) | 40 | * | 1 Jan 2002 |
[5] Table A, industry category Health and Community Services (86110 to 87290)
omit
| Blood count machine | 5 | 1 Jan 2001 |
[6] Table A, industry category Health and Community Services (86110 to 87290)
omit
| Medical analyser systems | 6⅔ | 1 Jan 2001 |
[7] Table A, industry category Health and Community Services (86110 to 87290)
after
| Other plant (not being in the nature of instruments) | 13⅓ | 1 Jan 2001 |
insert
| Pathologist's Assets: | |||
| Batch slide stainer | 6 | * | 1 Jan 2002 |
| Bio hazard chambers | 10 | * | 1 Jan 2002 |
| Centrifuges | 5 | * | 1 Jan 2002 |
| Incubators | 6 | * | 1 Jan 2002 |
| Laboratory analysers | 5 | * | 1 Jan 2002 |
| Microscopes | 10 | * | 1 Jan 2002 |
| Rotary microtomes | 6 | * | 1 Jan 2002 |
| Tissue embedding systems | 6 | * | 1 Jan 2002 |
| Tissue processors | 6 | * | 1 Jan 2002 |
[8] Table A, industry category Manufacturing (21110 to 29490), sub-category Food, beverage and tobacco manufacturing (21110 to 21900)
omit
| Bakers' Plant: | |||
| General plant | 13⅓ | 1 Jan 2001 | |
| Slicing and wrapping machines | 10 | 1 Jan 2001 | |
| Biscuit-making Plant | 13⅓ | 1 Jan 2001 | |
| Bread Manufacture: | |||
| General plant | 12 | 1 Jan 2001 | |
| Slicing and wrapping machines | 10 | 1 Jan 2001 |
insert
| Baking Assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: | |||
| Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray unit, pan cleaners, and topping applicators) | 15 | * | 1 Jan 2002 |
| Automatic pan storage unit | 20 | * | 1 Jan 2002 |
| Automatic product handling assets (including basket loader and basket stacker) | 15 | * | 1 Jan 2002 |
| Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter) | 20 | * | 1 Jan 2002 |
| Conveyors: | |||
| Generally | 15 | * | 1 Jan 2002 |
| Infloor | 12 | * | 1 Jan 2002 |
| Cooling and refrigeration assets: | |||
| Cooling tunnels, tray and vacuum coolers | 20 | * | 1 Jan 2002 |
| Freezers (including blast freezer, plate freezer) | 15 | * | 1 Jan 2002 |
| Spiral cooler, spiral freezer | 10 | * | 1 Jan 2002 |
| Final prover (mechanical type) | 15 | * | 1 Jan 2002 |
| Final prover (rack type) | 8 | * | 1 Jan 2002 |
| Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers) | 12½ | * | 1 Jan 2002 |
| Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) | 15 | * | 1 Jan 2002 |
| Ovens: | |||
| Rack ovens | 8 | * | 1 Jan 2002 |
| Tray type ovens (including swing tray) | 20 | * | 1 Jan 2002 |
| Tunnel ovens: | |||
| Generally | 20 | * | 1 Jan 2002 |
| Lidding systems | 10 | * | 1 Jan 2002 |
| Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers) | 10 | * | 1 Jan 2002 |
| Proof and bake systems: | |||
| Spiral oven | 15 | * | 1 Jan 2002 |
| Spiral prover | 10 | * | 1 Jan 2002 |
| Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) | 12½ | * | 1 Jan 2002 |
| Slicers (including bread band slicer, cake slicer and reciprocating blade slicer) | 10 | * | 1 Jan 2002 |
| Storage, feeding and ingredient handling assets: | |||
| Flour silos | 25 | * | 1 Jan 2002 |
| Blowers, flour sifters and grain soak systems | 15 | * | 1 Jan 2002 |
| Weighers | 10 | * | 1 Jan 2002 |
[9] Table A, industry category Manufacturing (21110 to 29490), sub-category Food, beverage and tobacco manufacturing (21110 to 21900)
omit
| Cake-making Plant | 20 | 1 Jan 2001 |
[10] Table A, industry category Manufacturing (21110 to 29490), after sub-category Food, beverage and tobacco manufacturing (21110 to 21900)
insert
| Log Sawmilling and Timber Dressing and other wood product manufacturing (23110 to 23290) | |||
| Clothes Peg Manufacturing Plant (wood) | 13⅓ | 1 Jan 2001 | |
| Case-making Plant | 13⅓ | 1 Jan 2001 | |
| Cork Manufacturers' Plant | 10 | 1 Jan 2001 | |
| Frame (Picture) Manufacturing Plant | 13⅓ | 1 Jan 2001 | |
| Joinery Plant | 13⅓ | 1 Jan 2001 | |
| Moulding Machinery (wood) | 13⅓ | 1 Jan 2001 | |
| Saw Milling Equipment: | |||
| Dry or planner mill plant: | |||
| Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) | 10 | * | 1 Jan 2001 |
| Stacker | 15 | * | 1 Jan 2001 |
| Tray sorter | 15 | * | 1 Jan 2001 |
| Green mill plant: | |||
| Edger line plant (includes board edger and resaw) | 10 | * | 1 Jan 2001 |
| Heating plant (includes storage bins/silos) | 15 | * | 1 Jan 2001 |
| Kiln drying plant: | |||
| Generally (includes kiln trolleys/carriages, traverser and weights) | 10 | * | 1 Jan 2001 |
| Timber drying kilns and reconditioners | 15 | * | 1 Jan 2001 |
| Main saw line plant (includes saws, chipper canter, board separator and cant turner) | 10 | * | 1 Jan 2001 |
| Sorter and trimming line plant: | |||
| Generally (includes grade mark reader and multi trimmer) | 10 | * | 1 Jan 2001 |
| Stackers | 15 | * | 1 Jan 2001 |
| Vertical bin sorters | 15 | * | 1 Jan 2001 |
| Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) | 10 | * | 1 Jan 2001 |
| Log, Lumber and Waste Transfer Equipment | 15 | * | 1 Jan 2001 |
| Log Yard Equipment: | |||
| Fixed and mobile cranes | 12 | * | 1 Jan 2001 |
| Mobile equipment (including log loaders with log grabs) | 7 | * | 1 Jan 2001 |
| Watering systems | 15 | * | 1 Jan 2001 |
| Miscellaneous plant: | |||
| Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) | 10 | * | 1 Jan 2001 |
| Moisture meters | 3 | * | 1 Jan 2001 |
| Saw and knife sharpening equipment | 10 | * | 1 Jan 2001 |
| Walkways | 15 | * | 1 Jan 2001 |
| Waste processing equipment: | |||
| Bins - waste, chip and fuel | 15 | * | 1 Jan 2001 |
| Chippers, shakers/screens and hoggers | 10 | * | 1 Jan 2001 |
| Wood Working Plant | 13⅓ | 1 Jan 2001 | |
[11] Table A, industry category Manufacturing (21110 to 29490), sub-category Wood and paper product manufacturing (23110 to 23390)
substitute
| Paper and Paper Products manufacturing (23110 to 23390) | |||
| Pulp and Paper Mill Assets: | |||
| Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) | 15 | * | 1 Jan 2002 |
| Box and carton making assets (including box converting assets and corrugators) | 10 | * | 1 Jan 2002 |
| Chemical preparation assets (including tanks and pipes used for chemical preparation) | 10 | * | 1 Jan 2002 |
| Electrical and instrumentation assets: | |||
| Control systems | 10 | * | 1 Jan 2002 |
| Control valves | 15 | * | 1 Jan 2002 |
| Local indicators (pressure, level and temperature) | 15 | * | 1 Jan 2002 |
| Power plant assets (including switchgear, transformers, and turbo generators) - see Table A Electricity supply (36100) | * | 1 Jan 2002 | |
| Sensors: | |||
| Specialised | 8 | * | 1 Jan 2002 |
| Standard | 15 | * | 1 Jan 2002 |
| Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) | 15 | * | 1 Jan 2002 |
| Paper machine assets: | |||
| Dry end assets (including calenders, coaters and reelers) | 15 | * | 1 Jan 2002 |
| Dryers (including MG cylinder and yankee cylinder) | 25 | * | 1 Jan 2002 |
| Size press | 15 | * | 1 Jan 2002 |
| Wet end assets (including forming section, head box and press section) | 10 | * | 1 Jan 2002 |
| Pulp process assets: | |||
| Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) | 20 | * | 1 Jan 2002 |
| Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) | 15 | * | 1 Jan 2002 |
| Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) | 15 | * | 1 Jan 2002 |
| Tanks | 20 | * | 1 Jan 2002 |
| Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) | 10 | * | 1 Jan 2002 |
[12] Table A, industry category Mining (11010 to 15200), sub-category Coal Mining and Metal Ore Mining (11010 to 110202) and (13110 to 13190)
omit
| Rolling stock (trucks for carriage of coal) | 40 | 1 Jan 2001 |
insert
| Railway infrastructure assets and rolling-stock - see Table A Rail Transport (62000) | * | 1 Jan 2002 |
[13] Table A, industry category Mining (11010 to 15200), sub-category Oil and Gas Extraction (12000)
omit
| Rail tank cars | 20 | 1 Jan 2001 | |
| Railway and tramway lines and permanent way | 20 | 1 Jan 2001 |
[14] Table A, industry category Retail Trade (51100 to 53295), sub-category Food Retailing (51211 to 51290)
after
| Butchers' Plant | 20 | 1 Jan 2001 |
insert
| Retail Biscuit, Bread, Cake and Pastry Baking Assets: | |||
| Bread Slicers | 7 | * | 1 Jan 2002 |
| Bun Divider/Rounder | 8 | * | 1 Jan 2002 |
| Fixed Bowl Spiral Mixers | 7 | * | 1 Jan 2002 |
| Hydraulic Dough Divider | 7 | * | 1 Jan 2002 |
| Moulders | 8 | * | 1 Jan 2002 |
| Ovens (Convection) | 8 | * | 1 Jan 2002 |
| Ovens (Multi-decked, rotating rack or static rack, rotating deck) | 10 | * | 1 Jan 2002 |
| Planetary Mixers | 7 | * | 1 Jan 2002 |
| Provers/Prover Retarders | 6 | * | 1 Jan 2002 |
| Semi-automated Baguette, Bread and Bread Roll Making Assets | 12 | * | 1 Jan 2002 |
| Semi-automated Doughnut Making Assets | 8 | * | 1 Jan 2002 |
[15] Table A, industry category Transport and Storage (61100 to 67090), sub-category Air and Space Transport (64010)
omit
| Gliders | 10 | 1 Jan 2001 |
[16] Table A, industry category Transport and Storage (61100 to 67090), sub-category Rail Transport (62000)
omit
| Electric Railway: | |||
| Bridge Works: | |||
| Brick, stone or concrete | 100 | 1 Jan 2001 | |
| Other | 33⅓ | 1 Jan 2001 | |
| Electric Transmission Lines | 13⅓ | 1 Jan 2001 | |
| Supporting structures (standards etc): | |||
| Concrete, brick or stone | 100 | 1 Jan 2001 | |
| Iron or steel | 40 | 1 Jan 2001 | |
| Switch gear | 20 | 1 Jan 2001 | |
| Track structure (sleepers, rail, ballast, etc) | 20 | 1 Jan 2001 | |
| Railway Track (tamping machines) | 10 | 1 Jan 2001 | |
| Rolling Stock: | |||
| Carriages: | |||
| Country passenger service | 20 | 1 Jan 2001 | |
| Suburban passenger service | 13⅓ | 1 Jan 2001 | |
| Locomotives: | |||
| Country passenger service | 20 | 1 Jan 2001 | |
| Mining and industry | 13⅓ | 1 Jan 2001 | |
| Suburban passenger service | 13⅓ | 1 Jan 2001 | |
| Trucks, wagons etc: | |||
| General haulage | 10 | 1 Jan 2001 |
insert
| Infrastructure Assets: | |||
| Electrification Assets: | |||
| Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) | 33⅓ | * | 1 Jan 2002 |
| Power transformers | 30 | * | 1 Jan 2002 |
| Substations (incorporating switchgear and circuit breakers) | 40 | * | 1 Jan 2002 |
| Passenger information and ticketing system | 15 | * | 1 Jan 2002 |
| Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) | 15 | * | 1 Jan 2002 |
| Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): | |||
| Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): | |||
| Heavy haul (trackwork carrying >20 GMT per annum ) | 30 | * | 1 Jan 2002 |
| Light haul (trackwork carrying <1 GMT per annum) | 50 | * | 1 Jan 2002 |
| Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) | 40 | * | 1 Jan 2002 |
| Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) | 20 | * | 1 Jan 2002 |
| Passenger | 40 | * | 1 Jan 2002 |
| Turnouts and Crossings | 20 | * | 1 Jan 2002 |
| Rolling-stock: | |||
| Locomotives: | |||
| Generally (including diesel-electric and electric) | 25 | * | 1 Jan 2002 |
| Heavy Haul (bulk minerals/coal) | 20 | * | 1 Jan 2002 |
| Underground (diesel-battery) | 15 | * | 1 Jan 2002 |
| Passenger: | * | ||
| Electric/diesel power cars and trailers | 30 | * | 1 Jan 2002 |
| Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) | 30 | * | 1 Jan 2002 |
| Power Vans | 15 | * | 1 Jan 2002 |
| Rail Mounted Track Infrastructure Assets: | |||
| Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) | 20 | * | 1 Jan 2002 |
| Mainline and switch tampers | 15 | * | 1 Jan 2002 |
| Wagons - Bulk Freight: | |||
| Mineral Ores and Coal: | |||
| Carbon Steel | 20 | * | 1 Jan 2002 |
| Ferritic Steel | 30 | * | 1 Jan 2002 |
| Other: | |||
| Coke Quencher | 15 | * | 1 Jan 2002 |
| Grain Hoppers | 20 | * | 1 Jan 2002 |
| Limestone | 20 | * | 1 Jan 2002 |
| Pneumatic discharge - cement | 20 | * | 1 Jan 2002 |
[17] Table A, industry category Transport and Storage (61100 to 67090), sub-category Rail Transport (62000)
after
| Used on tram lines | 40 | 1 Jan 2001 |
insert
| Tank Cars | 20 | * | 1 Jan 2002 |
| Wagons - Non Bulk Freight (including all wagons used for general and inter-modal freight) | 30 | * | 1 Jan 2002 |
[18] Table B, items beginning with A
after
| Gliders/sailplanes | 10 | 1 Jan 2001 |
insert
| Hot air balloons: | |||
| Envelope and cane basket | 3 | 1 Jan 2001 | |
| Associated equipment (inflator fan, burner unit, fuel cylinders) | 10 | 1 Jan 2001 |
[19] Table B, items beginning with C
omit
| Chemical Analyser Equipment (automatic) | 10 | 1 Jan 2001 |
[20] Table B, items beginning with D
omit
| Dictaphones | 10 | 1 Jan 2001 |
[21] Table B, items beginning with G
omit
| Galvanised Plant | 10 | 1 Jan 2001 |
insert
| Galvanising Plant | 10 | 1 Jan 2002 |
[22] Table B, items beginning with M
omit
| Multi-Tray Units | 3 | 1 Jan 2001 |
[23] Table B, items beginning with P
after
| Power Tools (hand operated) | 5 | 1 Jan 2001 |
insert
| Power Transformers | 45 | * | 1 Jan 2002 |
[24] Table B, items beginning with S
omit
| Shafting | 20 | 1 Jan 2001 |
[25] Table B, items beginning with S
omit
| Slitting Machine | 20 | 1 Jan 2001 |
14 December 2001
Bruce William Quigley
Deputy Chief Tax Counsel - Indirect Taxes
Registration Number: F2005B01789
Registration Date: 19 August 2005