Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2011 (No 1) 
Reference: Effective Life 2011/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 6 May 2011
Signatory: Lyndall Crompton Assistant Commissioner, Large Business and International.
Registration number: F2011L00844
Registration date: 23 May 2011


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2011 (No 1) . | This Determination commences on 1 July 2011. | 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 2010 | Substitute Table A as at 1 July 2011 | [2] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Sugar and confectionery manufacturing (11810 to 11820) | Omit Sugar and confectionery manufacturing (11810 to 11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Confectioners' machinery 20 1 Jan 2001 Sugar mills 13 ⅓ 1 Jan 2001 | Substitute Sugar manufacturing (11810) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) - see Table A Rail transport (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets - see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting and excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes (See Table B - Cranes) Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers including decorating, applicator and coding machines 10 * 1 Jul 2011 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Confectioners' machinery 20 1 Jan 2001 | [3] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18110 to 18130) | Omit Basic chemical and chemical product manufacturing (18110 to 18130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical manufacturing plant: General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Fertiliser manufacturing plant 20 1 Jan 2001 Oxygen manufacturing plant 13 ⅓ 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 | Substitute Industrial gas manufacturing (18110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial gas - general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas - manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO2) manufacturing assets: Amine based adsorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste CO2 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid CO2 storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid CO2 pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see in Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic chemical and chemical product manufacturing (18120 to 18130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical manufacturing plant: General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Fertiliser manufacturing plant 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 | [4] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-metallic mineral product manufacturing (20210 to 20900) | Substitute Non-metallic mineral product manufacturing (20210 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clay brick and paver manufacturing assets: (Determinations for assets used in mining clay are shown under the heading Construction material mining (09110 to 09190)) Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets - see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic type incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001 Tile manufacturing plant (cement and concrete): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 | [5] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) | After Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge ands discharge doors) 20 * 1 Jul 2010 | Insert Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms incorporating motors, gearboxes and drive shafts 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems incorporating heat exchanger, transfer arms, tanks, pipes and pumps 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems incorporating flat bed transfer table 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 | [6] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) | After Stitchers 17 * 1 Jul 2010 | Insert Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Pickling tanks including scrubbing units and rolls and electrical grids 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system including steering 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 | [7] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle and motor vehicle part manufacturing (23110 to 23190) | Omit Motor vehicle and motor vehicle part manufacturing (23110 to 23190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION For metal casting assets see determinations for Non-ferrous metal casting (21410) Motor vehicle manufacturing plant: Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools) 3 1 Jan 2001 Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting, etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 | Substitute Motor vehicle manufacturing (23110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets including generators - use any relevant determinations made for Power supply assets under Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, CNGand nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets including containers, pipework, pumps and reverse osmosis assets 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non-contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Hand held and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevated work platforms - see Table B Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes ('brake presses') 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines incorporating drilling and profiling 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets - see Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems incorporating intermediate bulk containers, hose reels, meters and pumps 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors 15 * 1 Jul 2011 Motor vehicle manufacturing plant (not listed elsewhere): Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3 1 Jan 2001 Non-ferrous metal casting assets - see Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting, etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 | [8] Table A, Industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Electricity supply (26110 to 26400) | After Hydro-electric: Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 | Insert Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 | [9] Table A, Industry category RETAIL TRADE (39110 to 43209), before sub-category Fuel retailing (40000) | Insert Motor vehicle tyre or tube retailing (39220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air tools including ratchet guns 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 | [10] Table A, Industry category TRANSPORT AND STORAGE (46100 to 53090) | Omit TRANSPORT AND STORAGE ( 46100 to 53090 ) | Insert TRANSPORT, POSTAL AND WAREHOUSING ( 46100 to 53090 ) | [11] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), after sub-category Scenic and sightseeing transport (50100 to 50290) | Insert Courier pick-up and delivery services (51020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Scissor lifts - see Table B Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable hand held bar code readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 | [12] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), after sub-category Other transport support services n.e.c. (52999) | Insert Other warehousing and storage services (53090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Door control and motor drive systems (incorporating chains, controls, motor and sensors), excluding doors: External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 | [13] Table A, Industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), sub-category Television broadcasting (56210 to 56220) | Omit Routing systems (incorporating control panels, hardware and switchers): 11 * 1 Jul 2005 | Substitute Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005 | [14] Table A, Industry category FINANCE AND INSURANCE SERVICES (62100 to 64200) | Omit FINANCIAL AND INSURANCE SERVICES ( 62100 to 64200 ) | Substitute FINANCE AND INSURANCE SERVICES ( 62100 to 64200 ) | [15] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (94110 to 94199) | Omit Automotive repair and maintenance (94110 to 96030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor garage equipment: Automotive parts cleaner: Pump 4 1 Jan 2001 Drum 10 1 Jan 2001 Motor vehicle repairing plant and machinery 10 1 Jan 2001 Trade utensils (including sales and garage equipment) 13 ⅓ 1 Jan 2001 | Substitute Automotive repair and maintenance (94110 to 96030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery machine 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools including ratchet guns 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Stand alone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 | [16] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Laundry and dry cleaning services (95310) | Omit Dry cleaning plant 10 1 Jan 2001 Laundry plant: 1 Jan 2001 General 10 1 Jan 2001 Washing machines 6 ⅔ 1 Jan 2001 | Substitute Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Vacuum operated 10 * 1 Jul 2011 Non vacuum operated 15 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and ultra violet sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 | [17] Heading to Table B | Table B as at 1 July 2010 | Substitute | Table B as at 1 July 2011 | [18] Table B, items beginning with C | Omit Air and oxygen 20 1 Jan 2001 | [19] Table B, items beginning with R | Omit Racks 10 1 Jan 2001 | [20] Table B, items beginning with S | Insert Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 | [21] Table B, items beginning with W | Omit Washing machines 6 ⅔ 1 Jan 2001 | Insert Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Door control and motor drive systems (incorporating chains, controls, motor and sensors), excluding doors: External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011