Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2001 (No. 1)
Reference: Depreciation 2001/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 14 December 2001
Signatory: Bruce William Quigley Deputy Chief Tax Counsel - Indirect Taxes
Registration number: F2005B01789
Registration date: 19 August 2005


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