Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2012 (No 1) 
Reference: Effective Life 2012/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 3 May 2012
Signatory: Lyndall Crompton Assistant Commissioner, Large Business and International.
Registration number: F2012L01002
Registration date: 8 May 2012


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2012 (No 1) . | This Determination commences on 1 July 2012. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Heading to Table A | Omit Table A as at 1 July 2011 | Substitute Table A as at 1 July 2012 | [2] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming plant: Beehives 13 ⅓ 1 Jan 2001 Processing plant 20 1 Jan 2001 Beef cattle assets: Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards including races and coolers (steel and timber): Permanent type 30 * 1 Jan 2007 Portable type 20 * 1 Jan 2007 Feed bins including hay racks 15 * 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlot assets: Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub grinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Bridges (wooden) 20 1 Jan 2001 Cotton sheds (humidification) 20 1 Jan 2001 Curing barns (tobacco, timber, peanut, corn or grain) 13 ⅓ 1 Jan 2001 Dairy cattle farming assets: Automatic calf feeders 10 * 1 Jul 2007 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles(ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes 10 * 1 Jul 2007 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2007 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2007 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2007 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Transmitters 7 * 1 Jan 2007 Buckets 10 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvester/Sweeper 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 12 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way Shed Row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruit 30 * 1 Jan 2001 Lemon 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarin 25 * 1 Jan 2001 Orange 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almond 25 * 1 Jul 2001 Cashew 25 * 1 Jul 2001 Chestnut 25 * 1 Jul 2001 Hazelnut 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecan 25 * 1 Jul 2001 Pistachio 25 * 1 Jul 2001 Walnut 25 * 1 Jul 2001 Pome: Apple 20 * 1 Jan 2001 Pear 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarine 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peach 10 * 1 Jan 2001 Plum 15 * 1 Jan 2001 Prune 20 * 1 Jan 2001 Tropical: Avocado 20 * 1 Jan 2001 Mango 30 * 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 1 Jan 2001 Sheep farming assets: Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent type 40 * 1 Jan 2007 Portable type 25 * 1 Jan 2007 Woolshed assets: Grinding machine for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Woolpresses 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Wool tables, steel type 20 * 1 Jan 2007 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 | Substitute Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming plant: Beehives 13 ⅓ 1 Jan 2001 Processing plant 20 1 Jan 2001 Bridges (wooden) 20 1 Jan 2001 Cotton sheds (humidification) 20 1 Jan 2001 Curing barns (tobacco, timber, peanut, corn or grain) 13 ⅓ 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Transmitters 7 * 1 Jan 2007 Buckets 10 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvester/sweeper 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruit 30 * 1 Jan 2001 Lemon 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarin 25 * 1 Jan 2001 Orange 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almond 25 * 1 Jul 2001 Cashew 25 * 1 Jul 2001 Chestnut 25 * 1 Jul 2001 Hazelnut 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecan 25 * 1 Jul 2001 Pistachio 25 * 1 Jul 2001 Walnut 25 * 1 Jul 2001 Pome: Apple 20 * 1 Jan 2001 Pear 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarine 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peach 10 * 1 Jan 2001 Plum 15 * 1 Jan 2001 Prune 20 * 1 Jan 2001 Tropical: Avocado 20 * 1 Jan 2001 Mango 30 * 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 1 Jan 2001 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Sheep farming (01410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent type 40 * 1 Jan 2007 Portable type 25 * 1 Jan 2007 Woolshed assets: Grinding machine for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Wool tables, steel type 20 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards including races and coolers (steel and timber): Permanent type 30 * 1 Jan 2007 Portable type 20 * 1 Jan 2007 Feed bins including hay racks 15 * 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Dairy cattle farming (01600) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic calf feeders 10 * 1 Jul 2007 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes 10 * 1 Jul 2007 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2007 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2007 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2007 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 | [3] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Oil and fat manufacturing (11500) | Before Olive oil processing assets 15 * 1 Jul 2008 | Insert Edible oil or fat, blended, manufacturing assets: Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 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 infra red 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 | [4] 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 CO 2 extraction units 15 * 1 Jul 2008 | [5] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Confectionery manufacturing (11820) | Insert Prepared animal and bird feed manufacturing (11920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow ) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including PVC and steel construction) 15 * 1 Jul 2012 Storage tanks (including PVC and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 | [6] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other food product manufacturing n.e.c. (11990) | Before Peanut processing assets: | Insert Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment including checkweighers, metal detectors, counting machines etc 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers and variable speed drives) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean in place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets - use any relevant determination in Table B Frying oil reclaiming and cleansing systems incorporating filtration equipment, storage tanks and ventilation hoods 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Uninterruptible power supply (UPS) assets - see Table B, Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 | [7] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other food product manufacturing n.e.c. (11990) | After Transformers 40 * 1 Jul 2009 | Insert Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 | [8] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Beer manufacturing (12120) | Omit Liquid CO 2 storage 20 * 1 Jul 2008 | Substitute Liquid CO 2 storage 20 * 1 Jul 2008 | [9] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Wine and other alcoholic beverage manufacturing (12140) | Omit Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Substitute Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 | [10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Industrial gas manufacturing (18110) | Omit Amine based adsorption/desorption systems 20 * 1 Jul 2011 | Substitute Amine based absorption/desorption systems 20 * 1 Jul 2011 | [11] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18120 to 18130) | Omit Basic chemical and chemical product manufacturing (18120 to 18130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical manufacturing plant: General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Fertiliser manufacturing plant 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 | Substitute Basic chemical and chemical product manufacturing (18120 to 18130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean in place tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Fertiliser manufacturing plant 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 | [12] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other basic chemical product manufacturing (18910 to 18990) | Before Explosive manufacturing plant 13 ⅓ 1 Jan 2001 | Insert Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 | [13] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Concrete product manufacturing (20340) | After Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001 | Insert Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks) (excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Silos 30 * 1 Jul 2012 | [14] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Concrete product manufacturing (20340) | Omit Tile manufacturing plant (cement and concrete): | Substitute Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): | [15] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) | Omit Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail transport (47100 to 47200): | Substitute Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail transport (47100 to 47200) | [16] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fabricated metal product manufacturing (22100 to 22990) | Omit Metal forming plant: Dies and tooling 4 ½ 1 Jan 2001 Roll forming dies 10 1 Jan 2001 | [17] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Fabricated metal product manufacturing (22100 to 22990) | Insert Steel coil roll forming, slitting, blanking and sheet metal forming (22210 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 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 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rig) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 | [18] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Steel coil roll forming, slitting, blanking and sheet metal forming (22210 to 22990) | Insert Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 | [19] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110) | After Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors 15 * 1 Jul 2011 | Insert Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders including hydraulic carts, lift tables and platforms 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts - see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub-assembly assets: Adhesive application assets used in form-in-place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems incorporating cables and controllers, and including bolt torquing robots 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 | [20] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other motor vehicle parts manufacturing (23190) | Before Piston ring manufacturing plant: | Insert Metal stamping and blanking assets - see Motor vehicle manufacturing (23110), Metal stamping and blanking assets | [21] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Irrigation water providers (28110) | Omit Irrigation water providers (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 | Substitute Irrigation water providers (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 | [22] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Courier pick-up and delivery (51020) | Omit Portable hand held bar code readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 | Substitute Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 | [23] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), sub-category Radio broadcasting (56100) | Omit Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Radio broadcasting equipment: Computer automated 10 1 Jan 2001 General plant 6 ⅔ 1 Jan 2001 Steel masts 40 1 Jan 2001 | Substitute Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets including rack mounted effects units etc 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 PC based assets (including, delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor Vehicles On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other PC based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets - see Table B, Power supply assets | [24] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Veterinary services (69700) | Omit Animal patient monitoring assets (including blood pressure monitors, CO 2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 | Substitute Animal patient monitoring assets (including blood pressure monitors, CO 2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 | [25] Table A, industry category ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200), sub-category Packaging services (73200) | Omit Fruit and vegetables pack houses assets used off farm | Substitute Fruit and vegetables pack houses assets used off farm: | [26] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Sport, gambling and recreation services (91110 to 92099) | Omit Sport, gambling and recreation services (91110 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video game/simulator (cabinet) 5 ½ * 1 Jul 2001 Dedicated video game/simulator 3 ½ * 1 Jul 2001 Interchangeable video game kit 1 * 1 Jul 2001 Juke box (compact disc) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/Billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer, etc.) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides 'gravity powered' 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Carpets on stairways 3 1 Jan 2001 Gymnasium equipment 10 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Poker/gaming machines 7 * 1 Jul 2009 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machine 13 ⅓ 1 Jan 2001 Space theatre dome 33 ⅓ 1 Jan 2001 Tennis court surface: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Totalisator: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 Trampolines 10 1 Jan 2001 | Substitute Health and fitness centres and gymnasia operations (91110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support Assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and televisions) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sport and recreation services (91121 to 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video game/simulator (cabinet) 5 ½ * 1 Jul 2001 Dedicated video game/simulator 3 ½ * 1 Jul 2001 Interchangeable video game kit 1 * 1 Jul 2001 Juke box (compact disc) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer etc) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides 'gravity powered' 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Carpets on stairways 3 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machine 13 ⅓ 1 Jan 2001 Space theatre dome 33 ⅓ 1 Jan 2001 Tennis court surface: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Poker/gaming machines 7 * 1 Jul 2009 Totalisator: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 | [27] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (91110 to 96030) | Omit Automotive repair and maintenance (91110 to 96030) | (91110 to 96030) | Substitute Automotive repair and maintenance (94110 to 94199) | (94110 to 94199) | [28] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (94110 to 94199) | Omit Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Stand alone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 | Substitute Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches: 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 | [29] Heading to Table B | Table B as at 1 July 2011 | Substitute | Table B as at 1 July 2012