Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 3) 
Reference: Effective Life 2006/3
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 19 June 2006
Signatory: BRUCE WILLIAM QUIGLEY, First Assistant Commissioner
Registration number: F2006L01903
Registration date: 21 June 2006


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 3) . | This Determination commences on 1 July 2006, immediately after the commencement of the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 2). | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990), entry relating to Fruit growers' plant | Omit Hail netting: Black (UV inhibited) 10 1 Jan 2001 White or clear 5 1 Jan 2001 Support poles, wires, high tensile cables 40 1 Jan 2001 | [2] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Glass houses (metal-framed) 50 1 Jan 2001 Greenhouse 'igloo' components: Galvanised piping frames 20 1 Jan 2001 Fibreglass covering, electric fans and misted water spray equipment 6 ⅔ 1 Jan 2001 | [3] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), before sub-category Agriculture (01110 to 01990) | Insert Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 | [4] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), after sub-category Agriculture (01110 to 01990) | Insert Nursery and floriculture production (01110 to 01150) Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 * 1 Jul 2006 Packaging assets: Deleafers 15 * 1 Jul 2006 Bunching and bundling machines 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 * 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 | [5] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Sheep farming plant: Shearing machines 13 ⅓ 1 Jan 2001 Shearing stands (demountable) 10 1 Jan 2001 Sheep dips (concrete) 50 1 Jan 2001 Woolsheds: With brick, stone or concrete walls 66 ⅔ 1 Jan 2001 Wood or iron walls 50 1 Jan 2001 | [6] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), after sub-category Nursery and floriculture production (01110 to 01150) | Insert Sheep, beef cattle and grain farming and other crop growing (01410 to 01590) Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Self-propelled 8 * 1 Jul 2006 General assets: Aeration assets: Controllers 10 * 1 Jul 2006 Kits 15 * 1 Jul 2006 Dryers 20 * 1 Jul 2006 Moisture meters 5 * 1 Jul 2006 Mulchers 10 * 1 Jul 2006 Peanut pre-cleaners 10 * 1 Jul 2006 Slashers 7 * 1 Jul 2006 Harvesting assets: Boll buggies 15 * 1 Jul 2006 Chaser bins 15 * 1 Jul 2006 Field bins 20 * 1 Jul 2006 Fuel trailers 15 * 1 Jul 2006 Module builders 15 * 1 Jul 2006 Module tarpaulins 5 * 1 Jul 2006 Peanut diggers (including peanut pullers) 10 * 1 Jul 2006 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering) 5 * 1 Jul 2006 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jul 2006 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jul 2006 Seed and fertilizer bins 15 * 1 Jul 2006 Tillage assets: Generally 15 * 1 Jul 2006 Harrows 5 * 1 Jul 2006 Laser controlled scraping assets: Transmitters 7 * 1 Jul 2006 Buckets 10 * 1 Jul 2006 Rippers 10 * 1 Jul 2006 Sheep farming assets: Crutching machines, portable type 10 * 1 Jul 2006 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jul 2006 Mobile plunge dips 5 * 1 Jul 2006 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jul 2006 Footbaths 10 * 1 Jul 2006 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jul 2006 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jul 2006 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 Jul 2006 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jul 2006 Yards, races, leadup systems and loading ramps: Permanent type 40 * 1 Jul 2006 Portable type 25 * 1 Jul 2006 Woolshed assets: Grinding machine for sharpening cutters 30 * 1 Jul 2006 Shearing machines 30 * 1 Jul 2006 Shearing or crutching handpieces 10 * 1 Jul 2006 Wool bale movers 10 * 1 Jul 2006 Woolpresses 20 * 1 Jul 2006 Woolsheds and shearing sheds 50 * 1 Jul 2006 Wool tables, steel type 20 * 1 Jul 2006 | [7] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110) | Omit Flexographic printing assets: Printing machines incorporating electronic memory units 10 1 Jan 2001 | [8] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110) | After 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 | Insert Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers (see Pulp, paper and converted paper product manufacturing (15100 to 15290), Box and carton making converting assets) Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 121/2 * 1 Jul 2006 | [9] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110) | Omit Quality control assets (including densitometers, plate readers and spectrophotometers) 5 * 1 Jan 2006 | Substitute Quality control assets: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph ('GC') testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 2006 | [10] Table A, industry category WHOLESALE TRADE (33110 to 38000) | Insert Wool wholesaling (33110) Wool presses 20 * 1 Jul 2006