Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2013 (No 1) 
Reference: Effective Life 2013/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 22 May 2013
Signatory: Lyndall Crompton Assistant Commissioner, Large Business and International.
Registration number: F2013L00930
Registration date: 7 June 2013


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2013 (No 1) . | This Determination commences on 1 July 2013. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (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. | 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 | Table B as at 1 July 2012 | Substitute Table B as at 1 July 2013 | 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