Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2021
Reference: Effective Life 2021/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 17 June 2021
Signatory: Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice
Registration number: F2021L00908
Registration date: 30 June 2021


1. Name of instrument: This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2021. | 2. Commencement: This instrument commences on 1 July 2021. | 3. Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015: Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015. | 4. Definitions: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the ITAA 1997. (section 3) [1] Heading to Table A Omit Table A as at 1 July 2020 Substitute Table A as at 1 July 2021 [2] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) Omit Coffee assets: Dryers 15 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 Substitute Coffee assets: Dryers 15 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 [3] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) Omit Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 Stud stock and thoroughbred horses 10 1 Jan 2001 [4] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) Omit Fertilizer spreaders: Substitute Fertiliser spreaders: [5] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) After Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Insert Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 [6] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Fruit growing (01310 to 01360 and 01390) and sub-category Coffee, olive and tree nut growing (01310 to 01390 and 01590) Omit Fruit growing (01310 to 01360 and 01390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chain saws 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Coffee, olive and tree nut growing (01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertilizer spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakers 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chain saws 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Substitute Fruit and tree nut growing (01310 to 01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee, olive and tree nut growing assets: Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertiliser spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakers 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chainsaws (Chain saws) 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Fruit growing assets: Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chainsaws (Chain saws) 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grape: Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 [7] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Sheep farming (01410) Omit Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Substitute Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 [8] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle farming (01420) Omit Feed bins (including hay racks) 15 * + 1 Jan 2007 Substitute Feed bins (including hay racks) 15 * 1 Jan 2007 [9] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle farming (01420) Omit Manure and fertilizer spreaders 10 * 1 Jan 2007 Substitute Manure and fertiliser spreaders 10 * 1 Jan 2007 [10] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle feedlots (01430) Omit Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Substitute Tempering silos: Galvanised steel 12 * 1 Jan 2007 Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 [11] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) , after sub-category Beef cattle feedlots (01430) Insert Grain-sheep or grain-beef cattle farming (01450) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cereal grain growing assets - see Table A Agriculture (01110 to 01990) [12] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Poultry hatcheries (01710 to 01720) Omit Control systems (excluding personal computers) 10 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Substitute Condensers/heat exchangers 10 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 [13] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) , after sub-category Poultry hatcheries (01710 to 01720) Insert Horse farming (01910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 [14] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) , after sub-category Pig farming (01920) Insert Beekeeping (01930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 [15] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) , after sub-category Fishing (04111 to 04199) Insert Forestry support services (05100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Forestry support services assets - see Table A Nursery and floriculture production (01110 to 01150) [16] Table A, industry category MINING (06000 to 10900) , sub-category Oil and gas extraction (07000) , Oil production assets Omit Floating production storage and offloading (FPSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Substitute Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 [17] Table A, industry category MINING (06000 to 10900) , after sub-category Construction material mining (09110 to 09190) Insert Other non-metallic mineral mining and quarrying n.e.c. (09909) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Salt harvesting assets: Culverts for conveying seawater/brine/bitterns 50 * 1 Jul 2021 Dollies 10 * 1 Jul 2021 Dozers 8 * 1 Jul 2021 Excavators 10 * 1 Jul 2021 Front end loaders 8 * 1 Jul 2021 Graders 8 * 1 Jul 2021 Harvesters 7 * 1 Jul 2021 Levees 40 * 1 Jul 2021 Mobile pump stations 5 * 1 Jul 2021 Port assets: Mooring buoys 25 * 1 Jul 2021 Other port assets (including dolphins, ship loaders and stackers) - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Pumps: Bore pumps 10 * 1 Jul 2021 Channel feed pumps and concentrator pond pumps 10 * 1 Jul 2021 Primary intake pumps 15 * 1 Jul 2021 Tractors 10 * 1 Jul 2021 Trailers 10 * 1 Jul 2021 Trucks 12 * 1 Jul 2021 Tugboats - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) [18] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400) Omit Capping machines 15 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Substitute Cap sorters 10 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 [19] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400) Omit Peelers: * Substitute Peelers: [20] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Bakery product manufacturing (11710 to 11740) Omit Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Substitute Storage, feeding and ingredient handling assets: Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Flour silos 25 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 [21] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Prepared animal and bird feed manufacturing (11920) Omit Cooling towers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Substitute Cool rooms 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 [22] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520) Omit Textile, leather, clothing and footwear manufacturing (13110 to 13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 * 1 Jul 2014 Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitting machines 13 ⅓ 1 Jan 2001 Rope and twine manufacturers' plant 20 1 Jan 2001 Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Substitute Wool scouring (13110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 Natural textile manufacturing (13120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Leather tanning, fur dressing and leather product manufacturing (13200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Textile floor covering manufacturing (13310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 Rope, cordage and twine manufacturing (13320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Rope and twine manufacturers' plant 20 1 Jan 2001 Textile finishing and other textile product manufacturing (13340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitted product manufacturing (13400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Knitting machines 13 ⅓ 1 Jan 2001 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Clothing manufacturing (13510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 * 1 Jul 2014 Footwear manufacturing (13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 [23] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Industrial gas manufacturing (18110) Omit Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Substitute Ammonia manufacturing assets - see Table A Basic inorganic chemical manufacturing (18130) [24] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Omit Basic chemical and chemical product manufacturing (18120, 18130 and 18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 De-aerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean-in-place (CIP) tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Substitute Basic organic chemical manufacturing (18120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean-in-place (CIP) tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Basic inorganic chemical manufacturing (18130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 Deaerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Fertiliser manufacturing (18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic inorganic chemical manufacturing (18130)) 20 1 Jan 2001 [25] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Cleaning compound and toiletry preparation manufacturing (18510 to 18520) Omit Cleaning compound and toiletry preparation manufacturing (18510 to 18520) Substitute Cleaning compound manufacturing (18510) [26] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other basic chemical product manufacturing (18910 to 18990) Omit Other basic chemical product manufacturing (18910 to 18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 13 ⅓ 1 Jan 2001 Substitute Explosive manufacturing (18920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic inorganic chemical manufacturing (18130)) 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing n.e.c. (18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 [27] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Polymer product and rubber product manufacturing (19130 to 19200) Omit Polymer product and rubber product manufacturing (19130 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Substitute Adhesive manufacturing (19150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 [28] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Paint and coatings manufacturing (19160) Insert Natural rubber product manufacturing (19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 [29] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Non-metallic mineral product manufacturing (20100 to 20900) Omit Non-metallic mineral product manufacturing (20100 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 [30] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Ready-mixed concrete manufacturing (20330) Omit Air compressors 10 * 1 Jul 2014 Substitute Air compressors 10 * 1 Jul 2014 [31] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Concrete product manufacturing (20340) Insert Other non-metallic mineral product manufacturing (20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 [32] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) Omit Coil handling assets: Cooling tunnel ventilation fans 10 * 1 Jul 2010 Cooling tunnel conveyors 13 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 Substitute Coil handling assets: Cooling tunnel conveyors 13 * 1 Jul 2010 Cooling tunnel ventilation fans 10 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 [33] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fabricated metal product manufacturing (22100 to 22990) Omit Fabricated metal product manufacturing (22100 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 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 [34] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Boiler, tank and other heavy gauge metal container manufacturing (22310) Insert Spring and wire product manufacturing (22910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nail manufacturing 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 Metal coating and finishing (22930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Other fabricated metal product manufacturing n.e.c. (22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Saw-making plant 20 1 Jan 2001 [35] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Aircraft manufacturing and repair services (23940) Omit Aircraft manufacturing and repair services (23940) Substitute Aircraft manufacturing and repair services (23940) [36] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Furniture and other manufacturing (25100 to 25990) Omit Furniture and other manufacturing (25110 to 25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellers' plant 10 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 Substitute Wooden furniture and upholstered seat manufacturing (25110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellery and silverware manufacturing (25910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Jewellers' plant 10 1 Jan 2001 Other manufacturing n.e.c. (25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 [37] Table A, industry category CONSTRUCTION (30110 to 32990) Omit Chain saws 3 * 1 Jul 2008 Substitute Chainsaws (Chain saws) 3 * 1 Jul 2008 [38] Table A, industry category CONSTRUCTION (30110 to 32990) , sub-category Other heavy and civil engineering construction n.e.c. (31099) Omit Other heavy and civil engineering construction n.e.c. (31099) Substitute Other heavy and civil engineering construction (31099) [39] Table A, industry category EDUCATION AND TRAINING (80100 to 82200) Omit Kindergarten furniture an play equipment - see Table A Child care services (87100) Substitute Kindergarten furniture and play equipment - see Table A Child care services (87100) [40] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), sub-category General practice medical services (85110) Omit General practice medical services (85110) Substitute General practice medical services (85110) [41] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), sub-category Child care services (87100) Omit Small appliances (including blenders, food processors ,mixers and toasters) 4 * 1 Jul 2020 Laundry assets: Dryers 5 * 1 Jul 2020 Washing machines 5 * 1 Jul 2020 Reception furniture, freestanding (including lobb chairs, desks, lounges, sofas and tables) - see Table B Office furniture, freestanding Substitute Small appliances (including blenders, food processors, mixers and toasters) 4 * 1 Jul 2020 Laundry assets: Dryers 5 * 1 Jul 2020 Washing machines 5 * 1 Jul 2020 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) - see Table B Office furniture, freestanding [42] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Heritage activities (89100 to 89220) Omit Heritage activities (89100 to 89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 Substitute Museum operation (89100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Nature reserves and conservation parks operation (89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 [43] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Sport and recreation services (91121 to 91390) Omit Sport and recreation services (91121 to 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 51/2 * 1 Jul 2001 Dedicated video games/simulators 31/2 * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (CD) 10 * 1 Jul 2001 Photo-image machines 31/2 * 1 Jul 2001 Pinball machines 31/2 * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 51/2 * 1 Jul 2001 Table games (including air hockey, soccer etc) 51/2 * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Trampolines 10 1 Jan 2001 Substitute Sports and physical recreation clubs n.e.c. (91129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Racing cars 2 1 Jan 2001 Squash and tennis court operation (91131) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Sports and physical recreation venues, grounds and facilities operations n.e.c. (91139) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Horse training (racing) (91292) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arena and track maintenance assets: Arena rakes 4 * 1 Jul 2021 Others (including grader blades, smudgers, levellers etc) 10 * 1 Jul 2021 Quad bikes/All-terrain vehicles (ATVs) 5 * 1 Jul 2021 Lead and companion ponies (horses) 5 * 1 Jul 2021 Racehorses: Flat racing (thoroughbred horses) 5 * 1 Jul 2021 Harness racing (standardbred horses) 7 * 1 Jul 2021 Jumps racing (thoroughbred horses) 10 * 1 Jul 2021 Support assets: Horse floats 20 * 1 Jul 2021 Horse rugs (including turnout rugs) 2 * 1 Jul 2021 Horse tack (including bits, bridles, harnesses (hobbles), headgear, saddles etc) 4 * 1 Jul 2021 Horse trucks - see Table B Motor vehicles and trailers Platform scales 7 * 1 Jul 2021 Rubber mats 5 * 1 Jul 2021 Security and monitoring assets - see Table B Security and monitoring assets Tack room furniture, freestanding (including lockers, racks, seats etc) 10 * 1 Jul 2021 Washing machines and dryers (used for washing horse rugs, saddle pads etc) 3 * 1 Jul 2021 Training and rehabilitation assets: Barriers 15 * 1 Jul 2021 Horses training pools 30 * 1Jul 2021 Horse training pool assets: Cleaning assets 5 * 1 Jul 2021 Filtration assets (including pumps) 8 * 1 Jul 2021 Stables, portable types 15 * 1 Jul 2021 Sulkies 2 * 1 Jul 2021 Treadmills (including water types) 15 * 1 Jul 2021 Walkers (including water walkers) 20 * 1 Jul 2021 Amusement parks and centres operation and amusement and other recreational activities n.e.c. (91310 and 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 51/2 * 1 Jul 2001 Dedicated video games/simulators 31/2 * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (CD) 10 * 1 Jul 2001 Photo-image machines 31/2 * 1 Jul 2001 Pinball machines 31/2 * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 51/2 * 1 Jul 2001 Table games (including air hockey, soccer etc) 51/2 * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Shuffle boards 10 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Trampolines 10 1 Jan 2001 [44] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (94110 to 94199) Omit Refrigerant recovery machine 5 * 1 Jul 2011 Substitute Refrigerant recovery machines 5 * 1 Jul 2011 [45] Heading to Table B Omit Table B as at 1 July 2020 Substitute Table B as at 1 July 202 [46] Table B, items beginning with M Omit Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments 10 * 1 Jan 2001 Keyboard instruments (acoustic) 10 * 1 Jan 2001 Keyboard instruments (electric) 5 * 1 Jan 2001 Percussion instruments 5 * 1 Jan 2001 Stringed instruments 10 * 1 Jan 2001 Woodwind instruments 10 * 1 Jan 2001 Substitute Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments (including bugles, cornets, euphoniums, horns, sousaphones, trombones, trumpets and tubas) 10 * 1 Jan 2001 Keyboard instruments (including accordions, concertinas, organs, pianolas and pianos): Acoustic 10 * 1 Jan 2001 Electric 5 * 1 Jan 2001 Percussion instruments (including chimes, cymbals, drums, gongs, maracas and tambourines) 5 * 1 Jan 2001 Stringed instruments (including banjos, basses, cellos, guitars, harps, mandolins, tiples, ukuleles, violas and violins) 10 * 1 Jan 2001 Woodwind instruments (including bagpipes, bassoons, clarinets, flutes, oboes, pan pipes, piccolos and recorders) 10 * 1 Jan 2001 [47] Table B, items beginning with P Omit Chain saws 3 * 1 Jul 2008 Substitute Chainsaws (Chain saws) 3 * 1 Jul 2008 [48] Table B, items beginning with R Before Rainwater tanks: Insert Racehorses: Flat racing (thoroughbred horses) 5 * 1 Jul 2021 Harness racing (standardbred horses) 7 * 1 Jul 2021 Jumps racing (thoroughbred horses) 10 * 1 Jul 2021 Lead and companion ponies (horses) 5 * 1 Jul 2021