Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1)
Reference: Effective Life 2016/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 6 June 2016
Signatory: Michael G O'Neill Assistant Commissioner, Public Groups and International
Registration number: F2016L01019
Registration date: 9 June 2016


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1). | This Determination commences on 1 July 2016. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015. | (section 3) | [1] Heading to Table A | Table A as at 1 July 2015 | Substitute | Table A as at 1 July 2016 | [2] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Bee farming plant: Beehives 13 ⅓ 1 Jan 2001 Processing plant 20 1 Jan 2001 | Substitute Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 | [3] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Pea-viners, pea cleaners, vine and straw conveyors 10 1 Jan 2001 | Substitute Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 | [4] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 to 01590) | Omit 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 shakes 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 | Substitute Harvesting pole rakes 5 * 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 shakes 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 | [5] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Sheep farming (01410) | Omit Woolsheds and shearing sheds 50 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 | Substitute Wool tables, steel types 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 | [6] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Dairy cattle farming (01600) | Omit Automatic calf feeders 10 * 1 Jul 2007 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes 10 * 1 Jul 2007 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2007 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2007 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2007 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 | Substitute Automatic calf feeders 10 * 1 Jul 2016 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes (including automatic) 10 * 1 Jul 2016 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2016 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2016 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2016 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Robotic milking system assets: Air compressors 5 * 1 Jul 2016 Automated milking systems: Rotary 10 * 1 Jul 2016 Single box and multi box 10 * 1 Jul 2016 Automatic feeding systems 10 * 1 Jul 2016 Automatic footbaths 8 * 1 Jul 2016 Control systems (excluding personal computers) - see Table B Control systems and control system assets Cow comfort systems: Cow brushes 3 * 1 Jul 2016 Rubber matting 7 * 1 Jul 2016 Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016 Cow traffic systems 7 * 1 Jul 2016 Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016 Vacuum pumps 7 * 1 Jul 2016 | [7] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Poultry hatcheries (01710 to 01720) | Omit Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 | Substitute Hatcher baskets 10 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 | [8] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Aquaculture (02011 to 02039) | Omit Cooling assets (including water chillers) 10 * 1 Jul 2007 Control systems 10 * 1 Jul 2007 | Substitute Control systems 10 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 | [9] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000) | After Utility air compressors 15 * 1 Jul 2002 Insert Coal seam gas extraction assets: Infield gathering systems used for gas and associated water (including polyethylene pipes and pumps) 20 *# 1 Jul 2016 Water assets: Storage ponds and tanks for water and brine 30 *# 1 Jul 2016 Treated water distribution assets 30 *# 1 Jul 2016 Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016 Well assets: Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016 Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016 Wells 20 *# 1 Jul 2016 | [10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cured meat and smallgoods manufacturing (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 | Substitute Ancillary assets: Analysers (including meat analysers) 10 * 1 Jul 2016 Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016 Benches and tables 15 * 1 Jul 2016 Bin and tray washers 12 * 1 Jul 2016 Bin lifters and tippers 15 * 1 Jul 2016 Bins: Plastic 5 * 1 Jul 2016 Stainless steel 15 * 1 Jul 2016 Boot washers 10 * 1 Jul 2016 Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016 Chillers 15 * 1 Jul 2016 Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016 Die sets 15 * 1 Jul 2016 Flake ice machines 10 * 1 Jul 2016 Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016 Hoppers 12 * 1 Jul 2016 Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016 Platforms and gantries 15 * 1 Jul 2016 Racking and shelving 10 * 1 Jul 2016 Tray stackers/destackers 10 * 1 Jul 2016 Waste water management and treatment systems 20 * 1 Jul 2016 Post-production and packaging assets: Carton tapers 5 * 1 Jul 2016 Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016 Dicing and shredding assets 15 * 1 Jul 2016 Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Pasteurisers 15 * 1 Jul 2016 Rods and smoke sticks 12 * 1 Jul 2016 Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016 Slicers and slicing line assets 17 * 1 Jul 2016 Smokehouses 20 * 1 Jul 2016 Thermoformers 15 * 1 Jul 2016 Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016 Raw material preparation and receiving assets: Brine/pickle preparation system assets 15 * 1 Jul 2016 Carton lifters and pallet lifters 10 * 1 Jul 2016 Carton shredding/stripping machines 10 * 1 Jul 2016 Curing machines 17 * 1 Jul 2016 Decartoning machines 10 * 1 Jul 2016 Floor scales (platform scales) 10 * 1 Jul 2016 Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016 Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B | [11] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Dairy product manufacturing (11310 to 11330) | Omit Conveyors 10 1 Jan 2001 Substitute Conveyors 15 * 1 Jul 2016 | [12] Table A, industry category MANUFACTURING (11110 to 25990) after sub-category Dairy product manufacturing (11310 to 11330) | Insert Milk and cream processing (11310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Benches and tables 15 * 1 Jul 2016 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Piping, pipelines and pipework 20 * 1 Jul 2016 Pumps 15 * 1 Jul 2016 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos (excluding milk silos) 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical tanks 15 * 1 Jul 2016 Water tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Receiving, processing and storage assets: Heat exchangers 15 * 1 Jul 2016 Homogenisers 15 * 1 Jul 2016 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Membrane filtration system assets 15 * 1 Jul 2016 Milk silos 20 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers 15 * 1 Jul 2016 Pumps 15 * 1 Jul 2016 Separators 15 * 1 Jul 2016 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Packaging assets: Bottle unscramblers 15 * 1 Jul 2016 Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15 * 1 Jul 2016 Checkweighers 10 * 1 Jul 2016 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and capping machines 15 * 1 Jul 2016 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 | (11310) | [13] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Oil and fat manufacturing (11500) | Omit Moisture and protein analysers, electronic (including near infra red analysers) 10 * 1 Jul 2012 | Substitute Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 | [14] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Sugar manufacturing (11810) | Omit Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 | Substitute Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 | [15] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Confectionery manufacturing (11820) | Omit Confectioners' machinery 20 1 Jan 2001 | Substitute Chocolate making assets: Conches 20 * 1 Jul 2016 Pre-refiners 12 * 1 Jul 2016 Refiners 10 * 1 Jul 2016 Tempering machines 15 * 1 Jul 2016 Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016 Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016 Jelly and sugar lolly making assets: Cleaners (brush and laser) 10 * 1 Jul 2016 Coating and dusting machines 15 * 1 Jul 2016 Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016 Mouldboards and trays 7 * 1 Jul 2016 Oiling machines 15 * 1 Jul 2016 Starch conditioners 10 * 1 Jul 2016 Starch moguls 10 * 1 Jul 2016 Packaging assets: Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016 Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016 Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016 Multihead and singlehead weighers 10 * 1 Jul 2016 Panning assets: Belt panners 15 * 1 Jul 2016 Coating and polishing panners 20 * 1 Jul 2016 Sugar panners 12 * 1 Jul 2016 Support assets: Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016 Cooling tunnels 17 * 1 Jul 2016 Cutters and guillotines 12 * 1 Jul 2016 Moulds 4 * 1 Jul 2016 Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016 | [16] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Soft drink, cordial and syrup manufacturing (12110) | 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 | Substitute Ice manufacturing assets (excluding dry ice manufacturing assets): Ammonia tank liquid receivers 20 * 1 Jul 2016 Compressors 12 * 1 Jul 2016 Condensers and cooling towers 10 * 1 Jul 2016 Ice cabinets: Display merchandisers 5 * 1 Jul 2016 Hydraulic lift trailers 10 * 1 Jul 2016 Mobile ice boxes 7 * 1 Jul 2016 Ice makers 25 * 1 Jul 2016 Support assets: Augers 20 * 1 Jul 2016 Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016 Block pressers 10 * 1 Jul 2016 Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016 Ice rake assemblies 8 * 1 Jul 2016 Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016 | [17] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cigarette and tobacco product manufacturing (12200) | Omit Cigarette and tobacco product manufacturing (12200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tobacco kilns 20 1 Jan 2001 | (12200) | [18] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Plywood and veneer manufacturing (14930) | Omit Heating unit assets 20 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 | Substitute Glue mixing assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 | [19] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) | Omit Cigarette paper cutting and folding plant 10 1 Jan 2001 | [20] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Polymer product and rubber product manufacturing (19120 to 19200) | Omit Polymer product and rubber product manufacturing (19120 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (plastic) 13 ⅓ 1 Jan 2001 Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Polymer (plastic) product manufacturing assets (not elsewhere listed): Blow moulders 13 ⅓ 1 Jan 2001 Dies 4 1 Jan 2001 General plant 20 1 Jan 2001 Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓ 1 Jan 2001 Moulds: Glass blowing 2 1 Jan 2001 High usage 5 1 Jan 2001 Low usage 10 1 Jan 2001 Once only 1 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 | (19120 to 19200) | Substitute Rigid and semi-rigid polymer product manufacturing (19120) Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016 Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Annealing ovens 25 * 1 Jul 2016 Bagging and de-bagging machines 15 * 1 Jul 2016 Bandsaws 10 * 1 Jul 2016 Bending machines 10 * 1 Jul 2016 Bins 10 * 1 Jul 2016 Blow moulding machines 13 * 1 Jul 2016 Boilers - see Table B Boilers Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016 Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives) Conveyor systems (including framework) 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Die carts 15 * 1 Jul 2016 Driers (pellet or resin) 10 * 1 Jul 2016 Drop testers and strength testers 16 * 1 Jul 2016 Extruder dies: Foamed polyethylene or extruded polystyrene extruder dies 10 * 1 Jul 2016 Generally 12 * 1 Jul 2016 Extruders: Foamed polyethylene or extruded polystyrene extruders 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Flange makers (pipes) and belling machines 10 * 1 Jul 2016 Forklifts - see Table B Forklifts Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016 Heat exchangers 15 * 1 Jul 2016 Hydraulic power packs 12 * 1 Jul 2016 Hydraulic presses 10 * 1 Jul 2016 Injection moulding machines (incorporating hydraulic power packs but excluding moulds): Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Laboratory assets: Generally 15 * 1 Jul 2016 Laboratory analysers 10 * 1 Jul 2016 Lifting platforms (including scissor lifts) 15 * 1 Jul 2016 Moulds: Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016 Generally 8 * 1 Jul 2016 Mould heaters, die heaters and coolers 10 * 1 Jul 2016 Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016 Overhead gantry cranes - see Table B Cranes (gantry and overhead) Palletisers - see Table B Packaging assets, palletisers and depalletisers Pipe cutters 10 * 1 Jul 2016 Pipe winders 12 * 1 Jul 2016 Pits 15 * 1 Jul 2016 Plastic welders 9 * 1 Jul 2016 Polystyrene pre-expanders 10 * 1 Jul 2016 Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016 Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016 Punch machines 5 * 1 Jul 2016 Racking 20 * 1 Jul 2016 Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016 Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016 Robot control pendants 5 * 1 Jul 2016 Robots - see Table B Robots (industrial) Safety fencing 15 * 1 Jul 2016 Screen changers 12 * 1 Jul 2016 Silos: Bag silos for expanded polystyrene beads 10 * 1 Jul 2016 Generally - see Table B Silos Splitting/skiving machines 9 * 1 Jul 2016 Transformers 20 * 1 Jul 2016 Trimming machines 12 * 1 Jul 2016 Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016 Water tanks 15 * 1 Jul 2016 Polymer product and rubber product manufacturing (19130 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 | (19120) | (19130 to 19200) | [21] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Ceramic product manufacturing (20210 to 20290) | Omit Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category | (20210 to 20290) | Substitute Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION | (20210 to 20290) | [22] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Road transport (46100 to 46239) | After Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 | Insert Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 | [23] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Postal services (51010) | After Trolleys 8 * 1 Jul 2015 | Insert Postal delivery services: Control systems and control system assets 10 * 1 Jul 2016 Flat mail optical character reading and sorting machines 12 * 1 Jul 2016 Letter boxes (bulk private) 30 * 1 Jul 2016 Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016 Motorcycles 5 * 1 Jul 2016 Parcel lockers 10 * 1 Jul 2016 Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016 Post boxes (street type) 20 * 1 Jul 2016 | [24] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Courier pick-up and delivery services (51020) | Omit Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B | Substitute Control systems and control system assets 10 * 1 Jul 2016 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016 | [25] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Other transport support services n.e.c. (52999) | Omit Digital measuring instruments (including vehicle classifiers (laser or infra-red) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 | Substitute Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 | [26] 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 Caravans and camper trailers 12 * 1 Jul 2015 | Insert Rental cars 6 * 1 Jul 2016 | [27] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Surveying and mapping services (69220) | Omit Unmanned aerial vehicles (drones): | Substitute Unmanned aerial vehicles (drones/remotely piloted aircraft): | [28] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Professional photographic services (69910) | Omit Unmanned aerial vehicles (UAVs) - rotary 2 * 1 Jul 2015 | Substitute Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2 * 1 Jul 2015 | [29] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Other machinery and equipment repair and maintenance (94290) | Omit Weight scales(corner weight) 10 * 1 Jul 2015 | Substitute Weight scales (corner weight) 10 * 1 Jul 2015 | [30] Table A, industry category OTHER SERVICES (94110 to 96030), after sub-category Photographic film processing (95320) | Insert Parking services (95330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park operation assets - see Table B Car park assets | (95330) | [31 Heading to Table B | Table B as at 1 July 2015 | Substitute | Table B as at 1 July 2016 | [32] Table B, items beginning with A | After Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015 | Insert Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016 | [33] Table B, items beginning with C | Omit Car parking (hydraulic elevated platforms and hoists including control equipment) 10 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers: Generally 4 * 1 Jan 2001 Laptops 3 * 1 Jan 2001 Raised access floors in computer data rooms and server rooms 40 * 1 Jul 2014 | Substitute Car park assets: Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016 Automatic payment machines/stations 10 * 1 Jul 2016 Barrier gates/boom gates - see Table B Boom gates Car park floodlighting 20 * 1 Jul 2016 Car park signage 7 * 1 Jul 2016 Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016 Licence plate recognition cameras and systems 5 * 1 Jul 2016 Parking guidance assets: Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016 Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016 Pay and display machines/Pay and go machines 8 * 1 Jul 2016 Security and monitoring assets: Generally (including CCTV systems) - see Table B Security and monitoring assets Intercommunication (intercom) system assets 7 * 1 Jul 2016 Two-way radios - see Table B Two-way radios Ceiling fans 10 * 1 Jul 2016 Compaction assets: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers and computer equipment: Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016 Computer monitors 4 * 1 Jul 2016 Desktop computers (including personal computers (PCs)) 4 * 1 Jul 2016 Mainframe computers 5 * 1 Jul 2016 Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016 Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016 Raised access floors in computer data rooms and server rooms 40 * 1 Jul 2014 Servers 4 * 1 Jul 2016 | [34] Table B, items beginning with D | Omit Drones - see Table B Unmanned aerial vehicles | Substitute Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles | [35] Table B, items beginning with F | Omit Floor coverings - linoleum and vinyl (removable without damage) 10 * 1 Jul 2013 | Substitute Floor coverings (removable without damage): Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016 Floating timber 15 * 1 Jul 2016 Linoleum and vinyl 10 * 1 Jul 2016 | [36] Table B, items beginning with L | Omit Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Libraries (professional) 10 * 1 Jul 2014 | Substitute Libraries (professional) 10 * 1 Jul 2014 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 | [37] Table B, items beginning with L | After Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 | Insert Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016 Light shades (removable) 5 * 1 Jul 2016 | [38] Table B, items beginning with M | Omit Hire and travellers' cars 5 1 Jan 2001 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection 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 | Substitute Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection 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 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 | [39] Table B, items beginning with P | After Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 | Insert Power regulation systems (PRS) 5 * 1 Jul 2016 | [40] Table B, items beginning with P | Omit Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors; cross arms etc) 45 * 1 Jul 2014 | Substitute Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45 * 1 Jul 2014 | [41] Table B, items beginning with S | Omit Detectors (including glass, passive infra-red and vibration) 5 * 1 Jul 2004 | Substitute Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004 | [42] Table B, items beginning with U | Omit Unmanned aerial vehicles (drones): | Substitute Unmanned aerial vehicles (drones/remotely piloted aircraft): | [43] Table B, items beginning with W | Omit Waste storage and disposal bins (industrial) 10 1 Jan 2001 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 | Substitute Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 Window blinds 15 * 1 Jul 2016