Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No 1)
Reference: Effective Life 2017/1
Document type: Determination
Enabling act: Income Tax Assessment Act 1997
Date of issue: 6 June 2017
Signatory: Liem Le Assistant Commissioner, Public Groups and International
Registration number: F2017L00746
Registration date: 26 June 2017


1. Name of Determination: This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No 1). | 2. Commencement: This instrument commences on 1 July 2017. | 3. Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015: Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015. | 4. Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997. A plus (+) in the third column of Table A indicates a deduction over three years is available to primary producers for the depreciating assets under Subdivision 40-F of the Income Tax Assessment Act 1997 subject to satisfaction of the required conditions. (section 3) [1] Heading to Table A Omit Table A as at 1 July 2016 Substitute Table A as at 1 July 2017 [2] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) Omit Above ground polyethylene pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives 15 * 1 Jul 2008 Substitute Above ground polyethylene (PE) pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives (VSDs) 15 * 1 Jul 2008 [3] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) Omit Polyethylene 20 * 1 Jul 2008 PVC 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene 10 * 1 Jul 2008 Substitute Polyethylene (PE) 20 * 1 Jul 2008 Polyvinylchloride (PVC) 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene (PE) 10 * 1 Jul 2008 [4] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), subcategory Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) Omit PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Substitute Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 [5] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , subcategory Fruit growing (01310 to 01360 and 01390) Omit PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Substitute Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 [6] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , sub-category Beef cattle farming (01420) Omit Cattle yards including races and coolers (steel and timber): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins including hay racks 15 *+ 1 Jan 2007 Substitute Cattle yards (including races and coolers (steel and timber)): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins (including hay racks) 15 *+ 1 Jan 2007 [7] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , sub-category Aquaculture (02011 to 02039) Omit Polyethylene 20 * 1 Jul 2007 Substitute Polyethylene (PE) 20 * 1 Jul 2007 [8] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , sub-category Aquaculture (02011 to 02039) Omit Above ground (polyethylene and polyvinylchloride including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene and polyvinylchloride) 30 * 1 Jul 2007 Substitute Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30 * 1 Jul 2007 [9] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , after sub-category Fishing (04111 to 04199) Insert Other agriculture and fishing support services (05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulse and seed processing assets: Harvesting assets: Headers - flex drapers/pea pluckers 5 * 1 Jul 2017 Land rollers - steel 8 * 1 Jul 2017 Packaging assets: Bagging machines 10 * 1 Jul 2017 Bag sewers - see Table B Packaging machines Labellers 5 * 1 Jul 2017 Palletisers and depalletisers - see Table B Packaging machines Platform scales 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines Processing assets: Cleaning and pre-cleaning assets: Air screen 15 * 1 Jul 2017 Flat bed 8 * 1 Jul 2017 Screens 10 * 1 Jul 2017 Conditioning assets: Clippers/debearders 9 * 1 Jul 2017 Conditioning units/drying units/heaters 7 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Mixers 12 * 1 Jul 2017 Seed treaters 10 * 1 Jul 2017 Separating assets: Gravity tables 15 * 1 Jul 2017 Rotary sieves 10 * 1 Jul 2017 Indented cylinders 15 * 1 Jul 2017 Spirals 15 * 1 Jul 2017 Splitters 12 * 1 Jul 2017 Product and raw material handling and receiving assets: Augers 12 * 1 Jul 2017 Chaser bins 15 * 1 Jul 2017 Crates: Wooden 5 * 1 Jul 2017 Wooden (mesh reinforced) 20 * 1 Jul 2017 Elevators (including bucket elevators) 15 * 1 Jul 2017 Field bins 10 * 1 Jul 2017 Silos - conditioning 20 * 1 Jul 2017 Tubulators/Mobile belt conveyors/Belt shifters 10 * 1 Jul 2017 Weighbridges - See Table B Weighbridges Quality control assets: Magnets 7 * 1 Jul 2017 Metal detectors 8 * 1 Jul 2017 Sorting and sizing assets: Colour sorters 8 * 1 Jul 2017 Support assets: Air Compressors 7 * 1 Jul 2017 Extraction assets (including dust collectors and fans) 9 * 1 Jul 2017 [10] Table A, industry category MINING (06000 to 10900) , sub-category Oil and gas extraction (07000) Omit Infield gathering systems used for gas and associated water (including polyethylene pipes and pumps) 20 *# 1 Jul 2016 Substitute Infield gathering systems used for gas and associated water (including polyethylene (PE) pipes and pumps) 20 *# 1 Jul 2016 [11] Table A, industry category MINING (06000 to 10900) , after sub-category Mineral exploration services (10122) Insert Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPU) Surface Motor vehicles - see Table B Motor vehicles and trailers MPU 9 * 1 Jul 2017 Underground MPU (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 [12] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110) Omit Carbon dioxide snow making machines 10 * 1 Jul 2013 Substitute Carbon dioxide (CO 2 ) snow making machines 10 * 1 Jul 2013 [13] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110) Omit 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 Substitute 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 [14] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110) Omit 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 Substitute 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 (CO 2 ) stunning chambers (incorporating carousels) 10 * 1 Jul 2013 [15] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110) Omit Variable speed drives 10 * 1 Jul 2013 Substitute Variable speed drives (VSDs) 10 * 1 Jul 2013 [16] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110) Omit Reverse osmosis systems incorporating pumps, pipe work, membranes and controls 10 * 1 Jul 2013 Substitute Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) 10 * 1 Jul 2013 [17] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Poultry processing (11120) Omit Conveyor systems and troughing 20 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Refrigeration plant and boiler 10 1 Jan 2001 Substitute Chilling assets: Freezers (including blast tunnels, in-line air chillers, and spiral freezers) 15 * 1 Jul 2017 Spin chillers and immersion chillers 15 * 1 Jul 2017 Conveyors: overhead chains (carrying birds) 1 * 1 Jul 2017 Cut up & portion cutting assets: Cut-up machines (for body, breast, legs, necks, wings etc) 12 * 1 Jul 2017 Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) 6 * 1 Jul 2017 Deboning area assets: Automatic deboners 10 * 1 Jul 2017 Bone scanners (x-ray or photo) 7 * 1 Jul 2017 Cone lines 10 * 1 Jul 2017 Extruders, grinders and mechanical deboned meat (MDM) machines 10 * 1 Jul 2017 Saws and pneumatic guns 5 * 1 Jul 2017 Skinners 6 * 1 Jul 2017 Defeathering equipment: Pluckers or pickers 13 * 1 Jul 2017 Pluckers (waterfowl necks or tails) 7 * 1 Jul 2017 Pluckers (drums and wax peelers) 6 * 1 Jul 2017 Scalders (air or water) 11 * 1 Jul 2017 Waxing tanks 8 * 1 Jul 2017 Evisceration equipment: Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters etc) 11 * 1 Jul 2017 Inside/outside bird washers 15 * 1 Jul 2017 Further processing assets: Coating machines, breaders, dusters etc 10 * 1 Jul 2017 Filling machines (including Kiev, sausage, stuffing etc) 10 * 1 Jul 2017 Injectors (including brine, saline, seasoning etc) 15 * 1 Jul 2017 Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) 10 * 1 Jul 2017 Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) 15 * 1 Jul 2017 Grading equipment: Camera vision scanners 6 * 1 Jul 2017 Overhead chain weighing, sorting, and transfer systems 7 * 1 Jul 2017 Killing equipment: Controlled atmosphere stunning (CAS) machines 10 * 1 Jul 2017 Electric water stunners 12 * 1 Jul 2017 Killers 12 * 1 Jul 2017 Live bird handling systems (including live bird containers) 12 * 1 Jul 2017 Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Shrink dip tanks and shrink wrap tunnels 10 * 1 Jul 2017 [18] Table A, industry category MANUFACTURING (11110 to 25990) , sub-categories Dairy product manufacturing (11310 to 11330) and Milk and cream processing (11310) Omit Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dairy product manufacturing: Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15 * 1 Jan 2001 Cheese blockformers 15 * 1 Jan 2001 Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001 Continuous cheddaring machines 15 * 1 Jan 2001 Conveyors 15 * 1 Jul 2016 Driers (includes drum, fluidised bed and spray) 20 * 1 Jan 2001 Evaporators (includes circulation/vacuum chamber and falling film) 20 * 1 Jan 2001 Heat exchangers 15 * 1 Jan 2001 Homogenisers 15 * 1 Jan 2001 Membrane filtration plant: Filter membranes 11/2 * 1 Jan 2001 Membrane holding tanks 15 * 1 Jan 2001 Pumps (brine and cream) 10 1 Jan 2001 Tanks (includes storage, mixing, process and balance tanks) 20 * 1 Jan 2001 Water cooling and aerating plant 8 1 Jan 2001 Milk and cream processing (11310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Benches and tables 15 * 1 Jul 2016 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Piping, pipelines and pipework 20 * 1 Jul 2016 Pumps 15 * 1 Jul 2016 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos (excluding milk silos) 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical tanks 15 * 1 Jul 2016 Water tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Receiving, processing and storage assets: Heat exchangers 15 * 1 Jul 2016 Homogenisers 15 * 1 Jul 2016 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Membrane filtration system assets 15 * 1 Jul 2016 Milk silos 20 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers 15 * 1 Jul 2016 Pumps 15 * 1 Jul 2016 Separators 15 * 1 Jul 2016 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Packaging assets: Bottle unscramblers 15 * 1 Jul 2016 Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15 * 1 Jul 2016 Checkweighers 10 * 1 Jul 2016 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and capping machines 15 * 1 Jul 2016 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 Substitute Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Automated guided vehicles 12 * 1 Jul 2017 Bag and cardboard compactors 15 * 1 Jul 2017 Benches and tables 15 * 1 Jul 2016 Bin tippers 15 * 1 Jul 2017 Bins generally: Plastic 8 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Contaminant detectors (including magnets, metal detectors and x-ray units) 10 * 1 Jul 2017 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dehumidifiers 15 * 1 Jul 2017 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Dust extractors and collectors 20 * 1 Jul 2017 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Infeed water treatment assets (excluding water storage tanks) 15 * 1 Jul 2017 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Lifters (including small bin, box, drum, roll and vacuum lifters) 10 * 1 Jul 2017 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Milk tankers (incorporating tank and trailer) 15 *# 1 Jul 2017 Piping, pipelines and pipework 20 * 1 Jul 2016 Power transformers 40 * 1 Jul 2017 Pumps: Chemical pumps 10 * 1 Jul 2017 Product pumps 12 * 1 Jul 2017 Vacuum pumps 12 * 1 Jul 2017 Water pumps 15 * 1 Jul 2017 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical storage tanks 15 * 1 Jul 2016 Water storage tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Assets used in common for product manufacturing and processing: Feeders (including loss-in-weight feeders and volumetric feeders) 10 * 1 Jul 2017 Heat exchangers 15 * 1 Jul 2016 Heaters (including air heaters and concentrate heaters) 20 * 1 Jul 2017 Homogenisers 15 * 1 Jul 2016 Hoppers 15 * 1 Jul 2017 In-line moisture meters and moisture controllers 10 * 1 Jul 2017 Membrane filtration system assets 15 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers and thermalisers 15 * 1 Jul 2017 Separators, decanters, clarifiers and bactofuges 15 * 1 Jul 2017 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Assets for butter and ice cream manufacturing: Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001 Assets for cheese manufacturing: Blockformers 15 * 1 Jul 2017 Cheese cutting machines (including cutters, grinders, shredders and slicers) 15 * 1 Jul 2017 Cheese washers 15 * 1 Jul 2017 Continuous cheese making machines 15 * 1 Jul 2017 Cooker stretchers 15 * 1 Jul 2017 Extruders 15 * 1 Jul 2017 Moulding machines 15 * 1 Jul 2017 Moulds: Plastic 10 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Presses 20 * 1 Jul 2017 Vats: Cheese making vats 20 * 1 Jul 2017 Culture vats 15 * 1 Jul 2017 Assets for dairy powder manufacturing: 1 Jul 2017 Blowers 15 * 1 Jul 2017 Crystallisers 20 * 1 Jul 2017 Dryers (including fluid bed and spray) 20 * 1 Jul 2017 Evaporators (including circulation/vacuum chamber and falling film) 20 * 1 Jul 2017 Powder bins 20 * 1 Jul 2017 Sifters 15 * 1 Jul 2017 Assets for yoghurt manufacturing: 1 Jul 2017 Aerators 15 * 1 Jul 2017 Fruit dosing system assets 15 * 1 Jul 2017 Fermentation tanks 20 * 1 Jul 2017 Incubation room assets: Fans 4 * 1 Jul 2017 Heaters 8 * 1 Jul 2017 Insulated sandwich panels 20 * 1 Jul 2017 Packaging assets: Bottle unscramblers 15 * 1 Jul 2016 Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15 * 1 Jul 2016 Checkweighers 10 * 1 Jul 2016 Cheese wrapping machines (including overwrappers and thermoforming machines) 12 * 1 Jul 2017 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and sealing/capping machines 15 * 1 Jul 2017 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Shrink tunnels 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 [19] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400) Omit Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers and switchgear) 10 * 1 Jul 2010 Substitute Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2010 [20] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400) Omit Membrane filters generally including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters 7 * 1 Jul 2010 Substitute Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) 7 * 1 Jul 2010 [21] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Oil and fat manufacturing (11500) Omit Edible oil or fat, blended, manufacturing assets: Substitute Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): [22] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Oil and fat manufacturing (11500) Omit Measuring, monitoring and quality control assets: Belt weighers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Packaging assets: Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2012 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2012 Labellers 10 * 1 Jul 2012 Palletisers and depalletisers 20 * 1 Jul 2012 Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2012 Silos: Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Olive oil processing assets 15 * 1 Jul 2008 Substitute Measuring and monitoring assets: Belt weighers 15 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil): Preparatory and extraction assets: Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) 15 * 1 Jul 2017 Cookers 15 * 1 Jul 2017 Crushing and breaking assets (including grinders, flaking machines and seed crackers) 20 * 1 Jul 2017 Extruders (including expellers and screw presses) 15 * 1 Jul 2017 Filtration assets (including plate and frame presses and pressure leaf filters) 15 * 1 Jul 2017 Pipes and pipelines 20 * 1 Jul 2017 Tanks and vats 15 * 1 Jul 2017 Olive oil processing assets 15 * 1 Jul 2008 Packaging assets: Bag sewers - see Table B Packaging machines Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2017 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2017 Labellers 10 * 1 Jul 2017 Palletisers and depalletisers 20 * 1 Jul 2012 Platform scales - see Table B Platform scales Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2017 Silos: Conditioning/sealed 20 * 1 Jul 2017 Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2017 Support assets: Control systems (excluding personal computers) - see Table B Control systems and control system assets Cool rooms - see Table B Refrigeration assets Forklifts - see Table B Forklifts Generators - see Table B Power supply assets Weighbridges - see Table B Weighbridges [23] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Grain mill product manufacturing (11610) Omit Flour milling plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos, concrete 50 * 1 Jan 2004 Silos, galvanised 30 * 1 Jan 2004 Silos, steel 40 * 1 Jan 2004 Linseed oil manufacturing plant 13 ⅓ 1 Jan 2001 Substitute Flour milling assets: Grain cleaning, milling and refining assets: Extraction and evaporation assets: Blowers, fans and evaporative coolers 15 * 1 Jul 2017 Control systems (dust collectors) - see Table B Control systems and control system assets Cyclones and dust collectors 20 * 1 Jul 2017 Grain screen cleaners 12 * 1 Jul 2017 Gravity tables or separators 20 * 1 Jul 2017 Hammer mills 15 * 1 Jul 2017 Horizontal scourers 13 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Intensive dampeners 20 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Purifiers 20 * 1 Jul 2017 Roller mills 20 * 1 Jul 2017 Rotary sieves 12 * 1 Jul 2017 Packaging assets: Bag sewers - see Table B packaging machines Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2017 Hoists 15 * 1 Jul 2017 Inspection equipment (including check weighers, metal detectors, counting machines etc) - see Table B Packaging machines Label applicators 10 * 1 Jul 2017 Multihead and singlehead weighers - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Vertical form fill and seal/volumetric fillers (including valve bag fillers) 15 * 1 Jul 2017 Weighers 25 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) - see Table B Packaging machines Product and raw material handling and receiving assets: Conveyors (including belt, chain, drag, screw) 15 * 1 Jul 2017 Elevators 20 * 1 Jul 2017 Silos: Concrete 50 * 1 Jan 2004 Conditioning/sealed 20 * 1 Jul 2017 Flexible 10 * 1 Jul 2017 Galvanised 30 * 1 Jan 2004 Steel 40 * 1 Jan 2004 Weighbridges - see Table B Weighbridges Quality control assets: Laboratory testing equipment (including near infrared analysers) 10 * 1 Jul 2017 Test kitchen assets (including dough makers, breadmakers, ovens, provers) 10 * 1 Jul 2017 Test mills 25 * 1 Jul 2017 [24] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Grain mill product manufacturing (11610) Omit Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Substitute Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 [25] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Grain mill product manufacturing (11610) Omit CO 2 extraction units 15 * 1 Jul 2008 Substitute Carbon dioxide (CO 2 ) extraction units 15 * 1 Jul 2008 [26] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Grain mill product manufacturing (11610) Omit Rice milling plant 13 ⅓ 1 Jan 2001 Substitute Rice milling assets: Grain cleaning, milling and refining assets: Colour sorters 10 * 1 Jul 2017 De-stoners (including aspirators) 15 * 1 Jul 2017 Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) 15 * 1 Jul 2017 Flow weighers 20 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Length graders 20 * 1 Jul 2017 Paddy cleaners and pre-cleaners 20 * 1 Jul 2017 Paddy separators 15 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Thickness grading assets (including scalpers and rotary screens) 20 * 1 Jul 2017 Whiteners (including abrasive and friction whiteners) 15 * 1 Jul 2017 Packaging assets: Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Weighers 20 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) - see Table B Packaging machines Product and raw material handling and receiving assets: Augers, conveyors and elevators 15 * 1 Jul 2017 Quality control assets: Inspection equipment (including check weighers and metal detectors) 10 * 1 Jul 2017 Laboratory equipment (including moisture testing machines) 10 * 1 Jul 2017 Magnets 10 * 1 Jul 2017 Support assets: Air compressors - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Fumigation systems 15 * 1 Jul 2017 [27] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Sugar manufacturing (11810) Omit Programmable logic controllers 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives 10 * 1 Jul 2011 Substitute Programmable logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 [28] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Sugar manufacturing (11810) Omit 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 Substitute 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 [29] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Prepared animal and bird feed manufacturing (11920) Omit Silos (including PVC and steel construction) 15 * 1 Jul 2012 Storage tanks (including PVC and steel construction) 15 * 1 Jul 2012 Substitute Silos (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Storage tanks (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 [30] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990) Omit Inspection equipment including checkweighers, metal detectors, counting machines etc 12 * 1 Jul 2012 Substitute Inspection equipment (including checkweighers, metal detectors, counting machines etc) 12 * 1 Jul 2012 [31] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990) Omit Control system assets (including programmable logic controllers and variable speed drives ) 10 * 1 Jul 2012 Substitute Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 [32] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990) Omit Clean in place (CIP) assets 10 * 1 Jul 2012 Substitute Clean-in-place (CIP) assets 10 * 1 Jul 2012 [33] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990) Omit Frying oil reclaiming and cleansing systems incorporating filtration equipment, storage tanks and ventilation hoods 20 * 1 Jul 2012 Substitute Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) 20 * 1 Jul 2012 [34] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Soft drink, cordial and syrup manufacturing (12110) Omit Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15 * 1 Jul 2009 Substitute Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) 15 * 1 Jul 2009 [35] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Soft drink, cordial and syrup manufacturing (12110) Omit Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers and switchgear ) 10 * 1 Jul 2009 Substitute Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2009 [36] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Soft drink, cordial and syrup manufacturing (12110) Omit Liquid CO 2 storage 20 * 1 Jul 2009 Substitute Liquid carbon dioxide (CO 2 ) storage 20 * 1 Jul 2009 [37] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Beer manufacturing (except non-alcoholic beer) (12120) Omit Carbon dioxide recovery system assets: Substitute Carbon dioxide (CO 2 ) recovery system assets: [38] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Beer manufacturing (except non-alcoholic beer) (12120) Omit Liquid CO 2 storage Substitute Liquid carbon dioxide (CO 2 ) storage [39] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Beer manufacturing (except non-alcoholic beer) (12120) Omit Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Substitute Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 [40] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520) After Vulcanising moulds 5 1 Jan 2001 Insert Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 [41] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520) Omit Wool scouring machinery 16 ⅔ 1 Jan 2001 Substitute Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 [42] Table A, industry category MANUFACTURING (11110 to 25990) after sub-category Log sawmilling and timber dressing (14110 to 14130) Insert Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 [43] Table A, industry category MANUFACTURING (11110 to 25990) after sub-category Reconstituted wood product manufacturing (14940) Omit Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 [44] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Sanitary paper product manufacturing (15240) Omit Control system and monitoring assets (including programmable logic controllers, variable speed drives, instruments and sensors) 10 * 1 Jul 2013 Substitute Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) 10 * 1 Jul 2013 [45] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Printing support services (16120) Omit Conventional flexographic plate making assets (including combination units, dryers, post exposure units, ultra violet (UV) light exposure units and washout units) 7 * 1 Jan 2006 Substitute Conventional flexographic plate making assets (including combination units, dryers, post exposure units, UV light exposure units and washout units) 7 * 1 Jan 2006 [46] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Industrial gas manufacturing (18110) Omit Extraction fans for waste CO 2 10 * 1 Jul 2011 Substitute Extraction fans for waste carbon dioxide (CO 2 ) 10 * 1 Jul 2011 [47] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Industrial gas manufacturing (18110) Omit Liquid CO 2 storage assets: Substitute Liquid carbon dioxide (CO 2 ) storage assets: [48] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Industrial gas manufacturing (18110) Omit Liquid CO 2 pumps 15 * 1 Jul 2011 Substitute Liquid carbon dioxide (CO 2 ) pumps 15 * 1 Jul 2011 [49] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Omit Carbon dioxide absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Substitute Carbon dioxide (CO 2 ) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 [50] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Omit Chemical storage tanks: Polyethylene 12 * 1 Jul 2013 Substitute Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 [51] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Omit Water storage tanks: Polyethylene 15 * 1 Jul 2013 Substitute Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 [52] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Omit Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Substitute Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 [53] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Omit Chemical tanks (including clean in place tanks): Substitute Chemical tanks (including clean-in-place (CIP) tanks): [54] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Rigid and semi rigid polymer product manufacturing (19120) Omit Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives ) Substitute Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) [55] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Rigid and semi rigid polymer product manufacturing (19120) Omit Foamed polyethylene or extruded polystyrene extruder dies 10 * 1 Jul 2016 Substitute Foamed polyethylene (PE) or extruded polystyrene extruder dies 10 * 1 Jul 2016 [56] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Rigid and semi rigid polymer product manufacturing (19120) Omit Foamed polyethylene or extruded polystyrene extruders 10 * 1 Jul 2016 Substitute Foamed polyethylene (PE) or extruded polystyrene extruders 10 * 1 Jul 2016 [57] Table A, industry category MANUFACTURING (11110 to 25990) after sub-category Paint and coatings manufacturing (19160) Insert Non-metallic mineral product manufacturing (20100 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 [58] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Glass and glass product manufacturing (20100) Omit Others including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling 15 * 1 Jul 2009 Substitute Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling) 15 * 1 Jul 2009 [59] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Non-metallic mineral product manufacturing (20210 to 20900) Omit 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 [60] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Ready-mixed concrete manufacturing (20330) Omit Polyethylene water tanks 8 * 1 Jul 2014 Substitute Polyethylene (PE) water tanks 8 * 1 Jul 2014 [61] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Closed circuit television (CCTV) system 3 * 1 Jul 2010 Coil cars including hydraulic sliding floor plates 13 * 1 Jul 2010 Substitute CCTV system 3 * 1 Jul 2010 Coil cars (including hydraulic sliding floor plates) 13 * 1 Jul 2010 [62] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Uninterruptible power supplies 5 * 1 Jul 2010 Substitute Uninterruptible power supplies (UPS) 5 * 1 Jul 2010 [63] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Stacks including flare off stacks (incorporating burners and derricks) 20 * 1 Jul 2010 Substitute Stacks (including flare off stacks (incorporating burners and derricks)) 20 * 1 Jul 2010 [64] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Weighbridges incorporating load cells 20 * 1 Jul 2010 Substitute Weighbridges (incorporating load cells) 20 * 1 Jul 2010 [65] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Pumps including slurry disposal pumps 15 * 1 Jul 2010 Substitute Pumps (including slurry disposal pumps) 15 * 1 Jul 2010 [66] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Hot cars incorporating locomotive, wagon, tray and bogies 15 * 1 Jul 2009 Substitute Hot cars (incorporating locomotive, wagon, tray and bogies) 15 * 1 Jul 2009 [67] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Cooling towers incorporating fans, motors, access platforms and stairs 25 * 1 Jul 2009 Substitute Cooling towers (incorporating fans, motors, access platforms and stairs) 25 * 1 Jul 2009 [68] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Down coiler assets including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives) 15 * 1 Jul 2010 Substitute Down coiler assets (including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives)) 15 * 1 Jul 2010 [69] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Slurry tanks incorporating agitators 15 * 1 Jul 2010 Substitute Slurry tanks (incorporating agitators) 15 * 1 Jul 2010 [70] 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 [71] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit De burring machines incorporating fixed drives 15 * 1 Jul 2010 Substitute De-burring machines (incorporating fixed drives) 15 * 1 Jul 2010 [72] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Up enders including hydraulics 17 * 1 Jul 2010 Substitute Up-enders (including hydraulics) 17 * 1 Jul 2010 [73] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Shears incorporating motors and drives 17 * 1 Jul 2010 Substitute Shears (incorporating motors and drives) 17 * 1 Jul 2010 [74] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit 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 exchangers, 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 Substitute 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 exchangers, 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 [75] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Acid and alkaline cleaning baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Substitute Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 [76] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit 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 Substitute 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 [77] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) Omit PLCs 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives 10 * 1 Jul 2012 Control systems including roll former control systems (incorporating end coders), de-coiler/un-coiler control systems and snubber control systems 10 * 1 Jul 2012 Substitute Programmable logic controllers (PLCs) 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives (VSDs) 10 * 1 Jul 2012 Control systems (including roll former control systems (incorporating end coders), de-coiler/un-coiler control systems and snubber control systems) 10 * 1 Jul 2012 [78] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Power supply assets including generators - use any relevant determinations made for Power supply assets in Table B Substitute Power supply assets (including generators) - use any relevant determinations made for Power supply assets in Table B [79] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Gas storage tanks (including argon, CNG and nitrogen gas storage tanks) 30 * 1 Jul 2011 Substitute Gas storage tanks (including argon, compressed natural gas (CNG) and nitrogen gas storage tanks) 30 * 1 Jul 2011 [80] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Water demineralising plant assets including containers, pipework, pumps and reverse osmosis assets 15 * 1 Jul 2011 Substitute Water demineralising plant assets (including containers, pipework, pumps and reverse osmosis assets) 15 * 1 Jul 2011 [81] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Chassis rail processing machines incorporating drilling and profiling 20 * 1 Jul 2011 Substitute Chassis rail processing machines (incorporating drilling and profiling) 20 * 1 Jul 2011 [82] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit 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 Substitute 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 [83] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Coil loaders including hydraulic carts, lift tables and platforms 15 * 1 Jul 2012 Substitute Coil loaders (including hydraulic carts, lift tables and platforms) 15 * 1 Jul 2012 [84] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Automated nut runner and fastening systems incorporating cables and controllers, and including bolt torquing robots 10 * 1 Jul 2012 Substitute Automated nut runner and fastening systems (incorporating cables and controllers, and including bolt torquing robots) 10 * 1 Jul 2012 [85] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400), Power generators, Co-generation Omit Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Substitute Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 [86] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Combined cycle Omit Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Substitute Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 [87] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Diesel or gas engine Omit Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Substitute Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 [88] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Gas turbine Omit Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Substitute Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 [89] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Hydro-electric Omit Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Substitute Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 [90] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Thermal Omit Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Substitute Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 [91] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Gas supply (27000) Omit PVC pipelines 30 *# 1 Jul 2002 Substitute Polyvinylchloride (PVC) pipelines 30 *# 1 Jul 2002 [92] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Water supply (28110) Omit Chlorine analysers, mini labs, PH meters, turbidity analysers and meters 7 * 1 Jan 2005 Substitute Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 [93] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Water supply (28110) Omit Variable speed drives 15 * 1 Jan 2005 Substitute Variable speed drives (VSDs) 15 * 1 Jan 2005 [94] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Sewerage and drainage services (28120) Omit Chlorine residual analysers and PH meters 7 * 1 Jan 2005 Substitute Chlorine residual analysers and pH meters 7 * 1 Jan 2005 [95] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Sewerage and drainage services (28120) Omit Variable speed drives 15 * 1 Jan 2005 Substitute Variable speed drives (VSDs) 15 * 1 Jan 2005 [96] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Solid waste collection services (29110) Omit Washing assets including pressure washers 4 * 1 Jul 2015 Substitute Washing assets (including pressure washers) 4 * 1 Jul 2015 [97] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Waste treatment and disposal services (29210) Omit Extraction assets including wells, laterals and headers, and condensate systems 8 * 1 Jul 2015 Substitute Extraction assets (including wells, laterals and headers, and condensate systems) 8 * 1 Jul 2015 [98] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Waste treatment and disposal services (29210) Omit Flare skid assets generally including blowers, monitoring systems and flame arresters, but excluding flare stacks 71/2 * 1 Jul 2015 Substitute Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 71/2 * 1 Jul 2015 [99] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Waste remediation and materials recovery services (29220) Omit Conveyors generally (incorporating belt, drive, motors and supporting structure) including walking floor conveyors 9 * 1 Jul 2014 Substitute Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9 * 1 Jul 2014 [100] Table A, industry category Construction (30110 to 32990) Omit Surveying assets including levels - see Table A Surveying and mapping services (69220) Substitute Surveying assets (including levels) - see Table A Surveying and mapping services (69220) [101] Table A, industry category WHOLESALE TRADE (33110 to 38000) , sub-category Petroleum product wholesaling (33210) Omit Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Substitute Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 [102] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Motor vehicle tyre or tube retailing (39220) Omit Air tools including ratchet guns 2 * 1 Jul 2011 Substitute Air tools (including ratchet guns) 2 * 1 Jul 2011 [103] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Motor vehicle tyre or tube retailing (39220) Omit Polyethylene 15 * 1 Jul 2011 Substitute Polyethylene (PE) 15 * 1 Jul 2011 [104] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Motor vehicle tyre or tube retailing (39220) Omit Wheel lifters incorporating tyre spreaders 8 * 1 Jul 2011 Substitute Wheel lifters (incorporating tyre spreaders) 8 * 1 Jul 2011 [105] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Fuel retailing (40000) Omit Coffee making machines including espresso and drip filter type machines 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets including bain maries 10 * 1 Jul 2010 Substitute Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets (including bain maries) 10 * 1 Jul 2010 [106] Table A, industry category ACCOMMODATION AND FOOD SERVICES (46100 to 53090) , sub-category Accommodation (44000) Omit Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment) 5 * 1 Jul 2005 Substitute Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment)) 5 * 1 Jul 2005 [107] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Tramway and light rail passenger transport services (46220) Omit Automatic vehicle monitoring tram borne equipment including transponders 10 * 1 Jul 2010 Substitute Automatic vehicle monitoring tram borne equipment (including transponders) 10 * 1 Jul 2010 [108] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Rail freight and passenger transport services (47100 to 47200) Omit Control systems including commutators 10 * 1 Jul 2010 Substitute Control systems (including commutators) 10 * 1 Jul 2010 [109] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Rail freight and passenger transport services (47100 to 47200) Omit Uninterruptible power supply systems 5 * 1 Jul 2010 Substitute Uninterruptible power supply (UPS) systems 5 * 1 Jul 2010 [110] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Water transport and support services (48100 to 48200 and 52110 to 52190) Omit Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, global positioning systems [GPS], radar systems and marine radios) 5 * 1 Jul 2009 Substitute Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, GPS, radar systems and marine radios) 5 * 1 Jul 2009 [111] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Water transport and support services (48100 to 48200 and 52110 to 52190) Omit Control system assets - PLCs and hardware 10 * 1 Jul 2002 Substitute Control system assets - programmable logic controllers (PLCs) and hardware 10 * 1 Jul 2002 [112] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Scenic and sightseeing transport (50100 to 50290) Omit Cabins including carriers 25 * 1 Jul 2009 Substitute Cabins (including carriers) 25 * 1 Jul 2009 [113] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Scenic and sightseeing transport (50100 to 50290) Omit Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives and tensioning systems) 15 * 1 Jul 2009 Substitute Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 [114] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Scenic and sightseeing transport (50100 to 50290) Omit Transportation systems incorporating drives and belts 3 * 1 Jul 2009 Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas including double, triple and quad chair lifts, T-bar, poma and surface lifts: Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways including covered walkways and carpets 10 * 1 Jul 2009 Substitute Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 [115] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Motion picture and video activities (55110 to 55140), Post production sound assets Omit Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Substitute Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 [116] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Motion picture and video activities (55110 to 55140), Sound recording assets Omit Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Substitute Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 [117] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Radio broadcasting (56100) Omit PC based assets (including, delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Substitute Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 [118] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Radio broadcasting (56100) Omit Telephone screening systems and other PC based telephone systems (excluding software) 6 * 1 Jul 2012 Substitute Telephone screening systems and other personal computer based telephone systems (excluding software) 6 * 1 Jul 2012 [119] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Television broadcasting (56210 to 56220) Omit Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini disc players and recorders) 5 * 1 Jul 2005 Substitute Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5 * 1 Jul 2005 [120] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Telecommunications services (58010 to 58090) Omit Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter Substitute Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter) [121] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), after sub-category Telecommunications services (58010 to 58090) Insert Electronic information storage services (59220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15 * 1 Jul 2017 Data centre control systems - see Table B control systems and control system assets Data centre cooling assets: Chillers 15 * 1 Jul 2017 Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10 * 1 Jul 2017 Computer room air handling (CRAH) units (including chilled water systems) 15 * 1 Jul 2017 Cooling towers 10 * 1 Jul 2017 Humidifier assets: Others (including ultrasonic humidifiers) 10 * 1 Jul 2017 Steam humidifiers (including steam generators) 5 * 1 Jul 2017 Rear door heat exchangers (RDHx) 15 * 1 Jul 2017 Row-based cooling units assets: Others (including direct expansion (DX) cooling system units) 10 * 1 Jul 2017 Water-chilled 15 * 1 Jul 2017 Water buffer tanks 20 * 1 Jul 2017 Diesel rotary uninterruptible power supply (DRUPS) 22 * 1 Jul 2017 Fire protection and suppression systems assets - see Table B Fire control and alarm assets Generators - see Table B Power supply assets: Emergency or standby Leak detection systems 10 * 1 Jul 2017 Load banks 15 * 1 Jul 2017 Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported) 10 * 1 Jul 2017 Rack based power rails (including rack based power distribution unit (PDU)) 10 * 1 Jul 2017 Racks 10 * 1 Jul 2017 Raised floors 25 * 1 Jul 2017 Rectifiers 12 * 1 Jul 2017 Static transfer switches (STS) 12 * 1 Jul 2017 Switchboards - see Table B Switchboards Security and monitoring systems assets - see Table B Security and monitoring assets Uninterruptible power supply (UPS) systems (excluding batteries) 12 * 1 Jul 2017 Uninterruptible power supply (UPS) systems batteries 5 * 1 Jul 2017 [122] 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 Digital video display (DVD) players 5 * 1 Jan 2006 Substitute DVD players 5 * 1 Jan 2006 [123] 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 Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 5 * 1 Jan 2006 Substitute Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5 * 1 Jan 2006 [124] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110) Omit Digital video display (DVD) players 5 * 1 Jul 2004 Substitute DVD players 5 * 1 Jul 2004 [125] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110) Omit Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 7 * 1 Jul 2004 Substitute Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004 [126] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110) Omit AC variable speed drives 10 * 1 Jul 2004 Substitute AC variable speed drives (VSDs) 10 * 1 Jul 2004 [127] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110) Omit Closed circuit television systems: Substitute CCTV systems: [128] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) , sub-category Scientific research services (69100) Omit PH meters 7 * 1 Jul 2014 Substitute pH meters 7 * 1 Jul 2014 [129] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) , sub-category Veterinary services (69700) Omit Fibreglass, plastic and polyethylene cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, CO 2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Substitute Fibreglass, plastic and polyethylene (PE) cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO 2 ) end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 [130] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) , sub-category Hospitals (84010 to 84020) Omit ECGs (electrocardiographs) 7 * 1 Jan 2003 Substitute ECGs 7 * 1 Jan 2003 [131] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) after sub-category Hospitals (84010 to 84020) Insert Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO 2 ) monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Pathology and diagnostic imaging services (85201, 85202, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' 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 Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 [132] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) , sub-category Dental services (85310) Omit Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding OPG systems) 15 * 1 Jul 2003 Substitute Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) 15 * 1 Jul 2003 [133] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) after sub-category Optometry and optical dispensing (85320) Omit Pathologist and other pathology services (85202 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' 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 [134] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) after sub-category Podiatry services (85399) Omit Radiology and diagnostic imaging services (85201, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 [135] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099) , sub-category Sport and recreation services (91121 to 91390) Omit Juke boxes (compact disc ) 10 * 1 Jul 2001 Substitute Juke boxes (CD) 10 * 1 Jul 2001 [136] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive repair and maintenance (94110 to 94199) Omit Air tools including ratchet guns 2 * 1 Jul 2011 Substitute Air tools (including ratchet guns) 2 * 1 Jul 2011 [137] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive repair and maintenance (94110 to 94199) Omit Polyethylene 15 * 1 Jul 2011 Substitute Polyethylene (PE) 15 * 1 Jul 2011 [138] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive repair and maintenance (94110 to 94199) Omit Polyethylene pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene 5 * 1 Jul 2011 Substitute Polyethylene (PE) pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene (PE) 5 * 1 Jul 2011 [139] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive body, paint and interior repair n.e.c. (94129) Omit Activation and entry station assets including bay controllers, pay station assets and bank note change machines 10 * 1 Jul 2009 Automatic car wash assets including rollover and tunnel washes: Friction washer system assets including gantry, rails and arches and driers 10 * 1 Jul 2009 Touch free pressure washer system assets including gantry, rails and arches and driers 10 * 1 Jul 2009 Substitute Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009 Automatic car wash assets (including rollover and tunnel washes): Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 [140] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive body, paint and interior repair n.e.c. (94129) Omit Filter system assets including reverse osmosis 10 * 1 Jul 2009 Substitute Filter system assets (including reverse osmosis) 10 * 1 Jul 2009 [141] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Other machinery and equipment repair and maintenance (94290) Omit Welders (including arc, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Substitute Welders (including ARC, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 [142] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Laundry and dry cleaning services (95310) Omit Ozone generators and ultra violet sterilisers 7 * 1 Jul 2011 Substitute Ozone generators and UV sterilisers 7 * 1 Jul 2011 [143] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Photographic film processing (95320) Omit 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 Substitute Binding assets: Binders 7 * 1 Jul 2017 Building-in machines 15 * 1 Jul 2017 Casemakers 8 * 1 Jul 2017 Casing-in machines 7 * 1 Jul 2017 Comb binders (including ring wire binders and spiral binders) 5 * 1 Jul 2017 Cutting machines (guillotines) 10 * 1 Jul 2017 Die cutting machines 15 * 1 Jul 2017 Folding machines 10 * 1 Jul 2017 Glue binders 6 * 1 Jul 2017 Hole punching machines 7 * 1 Jul 2017 Sewing machines 5 * 1 Jul 2017 Stich liners 5 * 1 Jul 2017 Finishing assets: Laminators: Cold 10 * 1 Jul 2017 Heat assisted 7 * 1 Jul 2017 Vacuum press 23 * 1 Jul 2017 UV coaters 7 * 1 Jul 2017 Framing assets: Automatic measuring stops 10 * 1 Jul 2017 Board and glass wall cutters 12 * 1 Jul 2017 Dust extractors 10 * 1 Jul 2017 Mat cutters 10 * 1 Jul 2017 Mitre guillotines 25 * 1 Jul 2017 Mitre saws 10 * 1 Jul 2017 Trimmers 15 * 1 Jul 2017 Underpinners 15 * 1 Jul 2017 Vinyl cutters 5 * 1 Jul 2017 Printing assets: Colour matching booths 10 * 1 Jul 2017 Digital minilabs: Dry: Commercial 5 * 1 Jul 2017 Compact 3 * 1 Jul 2017 Wet 10 * 1 Jul 2017 Digital presses 5 * 1 Jul 2017 Film processers 10 * 1 Jul 2017 Heat presses: Automatic, manual, mug and multipurpose 4 * 1 Jul 2017 Large format flatbed 6 * 1 Jul 2017 ID card printers 10 * 1 Jul 2017 Kiosks 5 * 1 Jul 2017 Large format flatbed digital printers 5 * 1 Jul 2017 Laser cutters (incorporating laser printing): Desktop 3 * 1 Jul 2017 Floor mounted 7 * 1 Jul 2017 Photo calibration monitors 8 * 1 Jul 2017 Photo scanners (including photo and film scanners) 9 * 1 Jul 2017 Roll to roll printers 15 * 1 Jul 2017 Textile printers (including direct to fabric printers and direct to garment printers) 5 * 1 Jul 2017 Wide format printers: Dye sublimation (including desktop) 5 * 1 Jul 2017 Solvent 4 * 1 Jul 2017 Specialist photo 6 * 1 Jul 2017 [144] Heading to Table B Omit Table B as at 1 July 2016 Substitute Table B as at 1 July 2017 [145] Table B, items beginning with C Omit Desktop computers (including personal computers (PCs)) 4 * 1 Jul 2016 Substitute Desktop computers (including personal computers) 4 * 1 Jul 2016 [146] Table B, items beginning with C Omit Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives) 10 * 1 Jul 2015 Substitute Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) 10 * 1 Jul 2015 [147] Table B, items beginning with F Omit AC variable speed drives 10 * 1 Jul 2004 Substitute AC variable speed drives (VSDs) 10 * 1 Jul 2004 [148] Table B, items beginning with F Omit Fogging machines (insecticide), including cold foggers and thermal foggers : Substitute Fogging machines (insecticide, including cold foggers and thermal foggers): [149] Table B, items beginning with P Omit Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment including checkweighers, metal detectors, counting machines etc 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers including decorating, applicators and coding machines 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 10 * 1 Jul 2009 Substitute Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Bag sewers 7 * 1 Jul 2017 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers (including decorating, applicators and coding machines) 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 [150] Table B, items beginning with S Omit Closed circuit television systems: Substitute CCTV systems: