Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 2)
Reference: Depreciation 2003/2
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 10 June 2003
Signatory: BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel
Registration number: F2005B01715
Registration date: 18 August 2005


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 2). | This Determination commences on 1 July 2003. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001. | (section 3) | [1] Table A, industry category Communication Services (71110 to 71200) | substitute COMMUNICATION SERVICES (71110 to 71200) Telecommunication Services (71120 to 71200) Backbone Network Assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 Equipment Shelters (transportable) 25 * 1 Jul 2003 International Telecommunications Submarine Cable 15 * 1 Jul 2002 Mobile Telecommunications Assets: Base station assets: Air conditioners 5 * 1 Jul 2002 Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Racks 20 * 1 Jul 2003 | [2] Table A, industry category Health and Community Services (86110 to 87290) | substitute HEALTH AND COMMUNITY SERVICES (86110 to 87290) Medical Assets: Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-Ray viewers 10 * 1 Jul 2003 Dental Services ( 86230 ) Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control box, swing arm and x-ray head but excluding OPG systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Hospitals ( 86110 ) Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) 4 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECG (electrocardiographs) 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Hand held manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 Nursing Homes ( 86130 ) Nursing Home: Commode 13⅓ 1 Jan 2001 Nurse call equipment 20 1 Jan 2001 Scales 20 1 Jan 2001 Shower chairs 10 1 Jan 2001 Trolleys 13⅓ 1 Jan 2001 Ophthalmology, Optometry and Optical dispensing ( 86228 and 86320 ) Ophthalmic surgeons' plant 10 1 Jan 2001 Vision analyser computer 5 1 Jan 2001 Pathology Services ( 86310 ) Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Podiatry Services ( 86392 ) Podiatrists' assets: Computerised orthoses manufacturing assets: Contact pin digitisers 7 * 1 Jul 2003 Carving mills 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Radiology and Diagnostic Imaging Services ( 86227 and 86391 ) Radiologists' diagnostic imaging assets: Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitiser 4 * 1 Jul 2002 Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) 10 * 1 Jul 2002 Film digitiser 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed system (incorporating buckies, generators, screening table and suspensions) 15 * 1 Jul 2002 Image acquisition system (incorporating a computer, digital camera, integrated software and monitor) 4 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile system (incorporating buckies, generators, screening table and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-Ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table,suspensions, tube column and x-ray tube ) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube ) 10 * 1 Jul 2002 Specialist Medical Services n.e.c ( 86228 ) Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifier, integrated software and integrated computer) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computer) 5 * 1 Jul 2003 Thoracic Physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmill or ergometer, ECG, pulse oximeter, integrated software, and integrated computer) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitor, integrated carbon dioxide monitor, integrated pulse oximeters, integrated computer and integrated software) 7 * 1 Jul 2003 Veterinary Services ( 86400 ) Veterinary's Plant (mobile clinic designed for carriage on utility or truck) 13⅓ 1 Jan 2001 | [3] Table A, industry category Manufacturing (21110 to 29490) sub-catagory Metal and metal Product Manufacturing (2710 to 27690) | omit Smelting Plant 8 * 1 Jan 2003 | insert Pyrometallurgy assets: Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Crushing and milling, infrastructure support, or materials handling assets used in pyrometallurgy - see Table A Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electro refining process assets 20 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 | [4] Table A, industry category Mining (11010 to 15200) , sub-catagory Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) | substitute General Mining and Mineral Processing Assets (excluding Oil and Gas) (11010 to 11020) and (13110 to 15200) Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: ; Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings) 25 * 1 Jul 2003 Pumps: * Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors, analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers, and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Overhead crane/gantry 30 * 1 Jul 2003 Stack (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tripper/stacker and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Mineral dressing assets: * 1 Jul 2003 Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) * 1 Jul 2002 Railway Infrastructure Assets and Rolling-stock - see Table A Rail Transport (62000) * 1 Jan 2002 Surface Mobile Mining Machines: Bucket Wheel Excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill Rigs (Production) 10 * 1 Jul 2002 Electric Rope Shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic Excavators (including hydraulic front shovels) 10 * 1 Jul 2002 Lighting System 10 * 1 Jul 2002 Off Highway Trucks (including articulated, rigiddump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid Steer Loader 7 * 1 Jul 2002 Tool Carrier 10 * 1 Jul 2002 Wheel Loader 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground Mobile Mining Machines: Compressors 10 * 1 Jul 2002 Continuous Haulage System 10 * 1 Jul 2002 Continuous Miner 10 * 1 Jul 2002 Drill Rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder Breaker 15 * 1 Jul 2002 Grader 10 * 1 Jul 2002 Jumbo 10 * 1 Jul 2002 Load-Haul-Dump Machine 6 * 1 Jul 2002 Long-wall Equipment: Armoured Face Conveyor 6 * 1 Jul 2002 Beam Stage Loader 7 * 1 Jul 2002 Hydraulic Pump Module 15 * 1 Jul 2002 Hydraulic Roof Support 10 * 1 Jul 2002 Impact Crusher 10 * 1 Jul 2002 Mobile Conveyor Tail End 5 * 1 Jul 2002 Roof Support Relocation Vehicle 10 * 1 Jul 2002 Shearer 7 * 1 Jul 2002 Shearer Carrier 10 * 1 Jul 2002 Maintenance Vehicle 8 * 1 Jul 2002 Personnel Transporter 8 * 1 Jul 2002 Raise Borers and Down Reamers 20 * 1 Jul 2002 Roof Bolters 8 * 1 Jul 2002 Scissor Lift 6 * 1 Jul 2002 Shuttle Car 12 * 1 Jul 2002 Skid Steer Loader 12 * 1 Jul 2002 Underground Haulage Trucks 6 * 1 Jul 2002 Wheel Loader 6 * 1 Jul 2002 Workshop Plant 20 1 Jan 2001 Coal Mining (11010 to 11020) Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller, and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 nbsp;* 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead crane/gantry 30 * 1 Jul 2003 Pipes and pipelines 25 * 1 Jul 2003 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Tripper/stacker 25 * 1 Jul 2003 Construction Material Mining ( 14110 to 14190 ) Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2003 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (11010 to 15200) * 1 Jul 2003 Hydraulic oversize-rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 | [5] Table A, industry category Mining (11010 to 15200) , after sub-catagory Oila dn Gas Extraction (12000) | insert Sand Mining - Mineral ( 13150 ) Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jan 2003 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/Dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators, and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipelines, piping and pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 | [6] Table B, items beginning with A | omit Air-conditioning Plant: Central type (including ducting and vents) 13 ⅓ 1 Jan 2001 Structural alterations and additions associated with the installation of this plant which forms an integral part of it 100 1 Jan 2001 Room units 10 1 Jan 2001 Solar energy powered 13 ⅓ 1 Jan 2001 | insert Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split system up to 20KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 | [7] Table B, items beginning with C | omit Crushing Plant (stone) 10 1 Jan 2001 | [8] Table B, items beginning with X | omit X-Ray and High Frequency Current Plant (including screening of apparatus to suppress radio interference): General 13 ⅓ 1 Jan 2001 Image intensifier with TV chain and recording unit 6 ⅔ 1 Jan 2001 Associated equipment 10 1 Jan 2001 Portable units 10 1 Jan 2001 Processor and daylight loading equipment 10 1 Jan 2001