Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2010 (No 1) 
Reference: Effective Life 2010/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 18 May 2010
Signatory: Francis Thomas Wilson Acting Senior Assistant Commissioner, Law and Practice.
Registration number: F2010L01407
Registration date: 26 May 2010


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2010 (No 1) . | This Determination commences on 1 July 2010. | 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 2009 | Substitute Table A as at 1 July 2010 | [2] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fruit and vegetables manufacturing (11400) | Substitute Fruit and vegetable processing (11400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetable canning plant 20 1 Jan 2001 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers and switchgear ) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam-making plant 20 1 Jan 2001 | [3] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Bakery product manufacturing (11710 to 11740) | Insert Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun divider/rounder 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough divider 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 | [4] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Soft drink, cordial and syrup manufacturing (12110) | After Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15 * 1 Jul 2009 | Insert Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) | [5] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Primary metal and metal product manufacturing (21100 to 21390) | Omit Primary metal and metal product manufacturing (21100 to 21390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 Foundry plant: Converters 10 1 Jan 2001 Furnaces 10 1 Jan 2001 Laboratory 20 1 Jan 2001 Ladles 10 1 Jan 2001 Loose tools 5 1 Jan 2001 Machine tools 20 1 Jan 2001 Machinery and plant 20 1 Jan 2001 Moulding boxes 10 1 Jan 2001 Patterns 40 1 Jan 2001 Plant and tools (excluding furnaces, converter and ladles) 13 1/3 1 Jan 2001 Rolling mill engines 13 1/3 1 Jan 2001 Iron and steel industry: Granulators 13 1/3 1 Jan 2001 Slag pots 3 1 Jan 2001 Metal crushing plant (core fragmentised) 13 1/3 1 Jan 2001 Metal forming plant: Dies and tooling 4 ½ 1 Jan 2001 Roll forming dies 10 1 Jan 2001 Strip roll forming machines 20 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900) Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Stamping blocks (used for designs of decorative steel and iron work) 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 Tinsmiths' plant 20 1 Jan 2001 | [6] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) | After Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 | Substitute Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 | [7] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) | After Chutes 15 * 1 Jul 2009 | Substitute Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 | [8] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) | Before Coke making assets: Coal screening assets: | Insert Automated guided vehicles 20 * 1 Jul 2010 Closed circuit television (CCTV) systems 3 * 1 Jul 2010 Coil cars including hydraulic sliding floor plates 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Uninterruptible power supplies 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made for Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail transport (47100 to 47200): Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks including flare off stacks (incorporating burners and derricks) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 | [9] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) | After Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 | Insert Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: * 1 Jul 2010 Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks incorporating agitators 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, bladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevator 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges incorporating load cells 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps including slurry disposal pumps 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Water tanks 25 * 1 Jul 2010 Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines incorporating fixed drives 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structure) 20 * 1 Jul 2010 Slab or billet cooler tanks incorporating grid stands 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders including hydraulics 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel ventilation fans 10 * 1 Jul 2010 Cooling tunnel conveyors 13 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Down coiler assets including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drive) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling system 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets, gap control and auxiliary hydraulics, main drive motor, payoff reel, un-coiler mandrel and re-coiler mandrel) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Plate mill assets: Cold leveller (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer beds 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics. 20 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pumps) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears incorporating motors and drives 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tank) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 | [10] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Non-ferrous metal casting (21410) | After X-ray machines 15 * 1 Jan 2004 | Insert Tinsmiths' plant 20 1 Jan 2001 | [11] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Non-ferrous metal casting (21410) | Insert Fabricated metal product manufacturing (22100 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 Metal crushing plant (core fragmentised) 13 1/3 1 Jan 2001 Metal forming plant: Dies and tooling 4 ½ 1 Jan 2001 Roll forming dies 10 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Stamping blocks (used for designs of decorative steel and iron work) 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 | [12] Table A, industry category WHOLESALE TRADE (33110 to 38000), after sub-category Wool wholesaling (33110) | Omit Mineral, metal and chemical wholesaling (33210 to 33230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Petroleum products wholesaling assets: Drums 4 1 Jan 2001 Tanks (including crude, intermediate and finished product tanks) 20 1 Jan 2001 | Insert Petroleum product wholesaling (33210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks - fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel: 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator panels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Depot and terminal storage vessels - aboveground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Terminal 10 * 1 Jul 2010 Marine 25 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tank 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Pumps 7 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 | [13] Table A, industry category RETAIL TRADE (39110 to 43209), sub- category Fuel retailing (40000) | Substitute Fuel retailing (40000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines including espresso and drip filter type machines 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors) excluding doors 7 * 1 Jul 2010 Hot food display assets including bain maries 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Point of sale assets: * 1 Jul 2010 Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes): 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass: 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG pumps 7 * 1 Jul 2010 LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG storage tanks - aboveground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 | [14] Table A, industry category RETAIL TRADE (39110 to 43209), sub- category Food retailing (41100 to 41290) | Substitute Food retailing (41100 to 41290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Butchers' plant 20 1 Jan 2001 | [15] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), after sub-category Road transport (46100 to 53090) | Omit Rail transport (46100 - 47200) | Substitute Rail freight and passenger transport services (46100 - 47200) | [16] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), after sub-category Road transport (46100 to 46239) | Insert Tramway and light rail passenger transport services (46220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure assets: Communication, computer and passenger support assets: Automatic Vehicle Monitoring computer systems 10 * 1 Jul 2010 Automatic Vehicle Monitoring tram borne equipment including transponders 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 | [17] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), sub-category Rail transport (47100 to 47200) | After Turnouts and crossings 20 * 1 Jan 2002 | Insert Monorail operation assets Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems including commutators 10 * 1 Jul 2010 Hand held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 | [18] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), sub-category Aiport operations and other air transport support services (52200) | Omit Aiport operations and other air transport support services (52200) | Substitute Airport operations and other air transport support services (52200) | [19] Table A, Industry category ADMINISTRATIVE and SUPPORT SERVICES (72110 to 73200) , sub-category Building cleaning, pest control and other support services (73110 to 73200) | Omit Building cleaning, pest control and other support services (73110 to 73200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 | Substitute Building and other industrial cleaning services (73110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 | [20] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive repair and maintenance (94110 to 94199) | Omit the following items Motor garage equipment: Drums 4 1 Jan 2001 Kerbside tanks 10 1 Jan 2001 Self-service pump installations (comprising pump and coin unit) 10 1 Jan 2001 | [21] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Personal and other Services (95110 to 95291) | Omit the following items Cleaners plant: Electronic floor polishers 10 1 Jan 2001 Dry cleaning plant 10 1 Jan 2001 Hairdressers' plant (including, partitions, cubicles, neon lighting tubes and wash basins) 20 1 Jan 2001 Laundry plant 1 Jan 2001 General plant 10 1 Jan 2001 Washing machines 6 2/3 1 Jan 2001 | [22] Table A, industry category OTHER SERVICES (94110 to 96030) , after sub-category Personal and other Services (95110 to 95291) | Insert Hairdressing and beauty services (95110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding hand held) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self- contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Dry cleaning plant 10 1 Jan 2001 Laundry plant 1 Jan 2001 General plant 10 1 Jan 2001 Washing machines 6 2/3 1 Jan 2001 | [23] Heading to Table B | Omit Table B as at 1 July 2009 | Substitute Table B as at 1 July 2010 | [24] Table B, items beginning with B | Omit Bowser Machines (including self service) 10 1 Jan 2001 Bowser Tanks (underground) 13 1/3 1 Jan 2001 | [25] Table B, items beginning with C | Omit Containers (metal, for liquefied petroleum gas) 13 1/3 1 Jan 2001 | [26] Table B, items beginning with G | Omit Gas Cylinders LPG 13 1/3 1 Jan 2001 | [27] Table B, items beginning with I | Omit Industrial Sweeper 6 2/3 1 Jan 2001 | [28] Table B, items beginning with S | Omit Steam Cleaners 13 1/3 1 Jan 2001