Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 2) 
Reference: Effective Life 2005/2
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 7 December 2005
Signatory: BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel
Registration number: F2005L04024
Registration date: 13 December 2005


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 2) . | This Determination commences on 1 January 2006. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category CONSTRUCTION (41111 to 42590) | Omit Linemarkers 11 * 1 Jul 2002 | [2] Table A, industry category CONSTRUCTION (41111 to 42590) | After | Track loaders 9 * 1 Jul 2002 | Insert Traffic management assets (use the relevant lives given under Machinery and equipment hiring and leasing (77410 to 77430), whether or not the assets are in fact hired or leased) | [3] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), sub-category Film, video and radio services (91110 to 91210) | Omit the sub-category, substitute the following sub-categories in their appropriate numerical positions within the category Film and video production (91110) Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorders with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: Digital cameras 5 * 1 Jan 2006 16mm and 35mm film cameras 10 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs, mounts and tripods) 10 * 1 Jan 2006 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers (see entries for Trucks and Trailers under the heading "Motor vehicles, etc" in Table B) Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating: aural exciters, compressors, delay and effects control processors, graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators, and time controllers) 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chain (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machine) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Cinema operation (91130) Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema and sound processor 8 * 1 Jan 2001 Cinema automation system 10 * 1 Jan 2001 Cinema seating (including frame, seat body and cover) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport system (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (includes dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projector 10 * 1 Jan 2001 Projection port 20 * 1 Jan 2001 Projector heat extraction system 10 * 1 Jan 2001 Slide projector 10 * 1 Jan 2001 Screen installations (includes screens, framing and masking equipment) 8 * 1 Jan 2001 Radio services (91210) Radio broadcasting equipment: Computer automated 10 1 Jan 2001 General plant 6 ⅔ 1 Jan 2001 Steel masts 40 1 Jan 2001 Music and theatre productions operation (92412) Theatre equipment: Accessories (theatrical wigs, costumes, etc) 5 1 Jan 2001 | [4] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), heading to the sub-category Libraries, museums, the arts and parks and gardens (92100 to 92590) | After | Omit " 92590 ", substitute " 92390 ". | [5] Table A, industry category MANUFACTURING (21110 to 29490), sub-category Printing, publishing and recorded media (24110 to 24309) | Omit the sub-category, substitute the following sub-categories in their appropriate numerical positions within the category Paper stationery manufacturing (24110) Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Printing (24120) Commercial printing assets: Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Offset lithography printing presses: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets - see Table A Services to Printing (24130) Pre-press trade services assets - see Table A Services to Printing (24130) Quality control assets (including densitometers, plate readers and spectrophotometers) 5 * 1 Jan 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * I Jan 2006 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems 15 * 1 Jan 2006 Flexographic printing assets: Printing machines incorporating electronic memory units 10 1 Jan 2001 Services to printing (24130) Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders - standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: 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 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct-to-plate flexographic platesetters (Computer Digital Imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Newspaper printing or publishing (24210) Newspaper wrapping machines 10 1 Jan 2001 Offset printers 10 1 Jan 2001 | [6] Table A, industry category MANUFACTURING (21110 to 29490), sub-category Alumina production (27210) | Brick or concrete structure 100 1 Jan 2001 Wooden structure 20 1 Jan 2001 | [7] Table A, industry category MINING (11010 to 15200), entry relating to Infrastructure support assets (27210) | Pipes and pipelines (including valves and fittings) 25 * 1 Jul 2003 | Substitute Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 | [8] Table A, industry category MINING (11010 to 15200), sub-category Coal mining (11010 to 11020), entry relating to Infrastructure support assets | Pipes and pipelines 25 * 1 Jul 2003 | Substitute | Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 | [9] Table A, industry category MINING (11010 to 15200), after sub-category Oil and gas extraction (12000) | Insert | Iron ore mining (13110) Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 | [10] Table A, industry category MINING (11010 to 15200), sub-category Gold ore mining (13140), entry relating to Gold ore processing assets | Slurry pipelines 15 * 1 Jul 2004 | [11] Table A, industry category MINING (11010 to 15200), sub-category Mineral sand mining (13150), entry relating to Support assets | Pipelines, piping and pumps 20 * 1 Jan 2003 | Substitute Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 lurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 | [12] Table A, industry category PERSONAL AND OTHER SERVICES (95110 to 97000), sub-category Personal and other goods hiring (95100 to 95190) | Omit the sub-category, substitute | Personal and household goods hiring (95110 to 95190) Household assets: Clothes dryers 5 * 1 Jan 2006 Digital video display (DVD) players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 | [13] Table A, industry category PROPERTY AND BUSINESS SERVICES (77110 to 78690), sub-category Machinery and equipment hiring and leasing (77410 to 77430) | After the entry relating to Power tools, insert | Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 | [14] Table B, items beginning with E | Before | Engines 20 1 Jan 2001 | Insert Elevated work platforms: Boom (including knuckle and telescopic) 15 * 1 Jan 2006 Personal 10 * 1 Jan 2006 Scissor 10 * 1 Jan 2006 | [15] Table B, items beginning with L | After | Laboratory equipment 13 ⅓ 1 Jan 2001 | Insert | Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jan 2006 Fibreglass 4 * 1 Jan 2006 | [16] Table B, items beginning with L | Lift: Boom 3 1 Jan 2001 | Substitute | Lifts (elevated work platforms): Boom (including knuckle and telescopic) 15 * 1 Jan 2006 Personal 10 * 1 Jan 2006 Scissor 10 * 1 Jan 2006 | [17] Table B, items beginning with M | Motor vehicles, etc: Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): Generally 8 * 1 Jul 2002 Hire and travellers' cars 5 1 Jan 2001 Taxis 4 1 Jan 2001 | Substitute | Motor vehicles, etc: Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire and travellers' cars 5 1 Jan 2001 Taxis 4 1 Jan 2001 | [18] Table B, items beginning with P, items grouped under the heading 'Point of sale assets:' | Cash transfer system assets, pneumatic type (including circuit boards, printers, transfer pipes and turbines) 10 * 1 Jul 2005 | Substitute | Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 | [19] Table B, Table B, items beginning with S | Scaffolding 10 1 Jan 2001 | Substitute | Scaffolding: Aluminium 5 * 1 Jan 2006 Fibreglass 5 * 1 Jan 2006 Steel 15 * 1 Jan 2006