Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1)
Reference: Effective Life 2018/1
Document type: Determination
Enabling act: Income Tax Assessment Act 1997
Date of issue: 1 June 2018
Signatory: Sharon Murray Assistant Commissioner, Public Groups and International
Registration number: F2018L00895
Registration date: 27 June 2018


1. Name of Determination: This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1). | 2. Commencement: This instrument commences on 1 July 2018. | 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 - meaning of symbols used in Tables A and B: 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 Income Tax Assessment Act 1997 . A plus (+) in the third column of Table A indicates a deduction over three years is available to primary producers for the depreciating assets under Subdivision 40-F of the Income Tax Assessment Act 1997 subject to satisfaction of the required conditions. (section 3) [1] Heading to Table A Omit Table A as at 1 July 2017 Substitute Table A as at 1 July 2018 [2] Table A, industry category MINING (06000 to 10900) , sub-category Other mining support services (10900) Omit Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPU) Surface Motor vehicles - see Table B Motor vehicles and trailers MPU 9 * 1 Jul 2017 Underground MPU (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 Substitute Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas and oil mining support services (excluding offshore services): Cementing assets: Batch mixing assets: Batch mixing units (excluding batch mixing units incorporated with trailers) 8 * 1 Jul 2018 Trailers (incorporating batch mixing unit and trailer) 10 * 1 Jul 2018 Cement silos: Fixed steel 30 * 1 Jul 2018 Mobile 10 * 1 Jul 2018 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Pumping units 10 * 1 Jul 2018 Drilling assets: Bottom hole assemblies (including logging while drilling tools, measuring while drilling tools, motors and stabilisers) 5 * 1 Jul 2018 Coil tubing assets: Pumping units 7 * 1 Jul 2018 Reel and power units 10 * 1 Jul 2018 Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) 5 * 1 Jul 2018 Drill rigs 10 * 1 Jul 2018 Drill strings 5 * 1 Jul 2018 Fluid assets (including centrifuges, pumps and shear units) 10 * 1 Jul 2018 Mobile fluid tanks 10 * 1 Jul 2018 Well control equipment (including blow out preventers and choke manifolds) 5 * 1 Jul 2018 Hydraulic fracturing assets: Blenders 8 * 1 Jul 2018 Frac tanks 10 * 1 Jul 2018 Pumps 8 * 1 Jul 2018 Mineral mining support services: Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPUs): Surface Motor vehicles - see Table B Motor vehicles and trailers MPUs 9 * 1 Jul 2017 Underground MPUs (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 [3] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) After Air compression assets - see Table B Air compression assets Insert Ammonia gas detectors 12 * 1 Jul 2018 [4] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Automated guided vehicles 12 * 1 Jul 2017 Substitute Automated guided vehicles (AGVs) 12 * 1 Jul 2017 [5] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Bin tippers 15 * 1 Jul 2017 Substitute Bin and drum tippers 15 * 1 Jul 2018 [6] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc Substitute Laboratory equipment: Generally (excluding penetrometers) - see Table B Laboratory assets used in quality control, sample checking etc Penetrometers 13 * 1 Jul 2018 [7] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Assets used in common for product manufacturing and processing: Substitute Assets commonly used for product manufacturing and processing: [8] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Assets for butter and ice cream manufacturing: Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001 Substitute Assets for butter manufacturing: Butter churns (including continuous buttermakers and butter reworkers) 20 * 1 Jul 2018 Butter melters 25 * 1 Jul 2018 Crystallisers 20 * 1 Jul 2018 In-line titrators 10 * 1 Jul 2018 Salt crushers 20 * 1 Jul 2018 [9] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) After Sifters 15 * 1 Jul 2017 Insert Assets for ice cream manufacturing: Blenders and mixers: Bench mounted planetary mixers 15 * 1 Jul 2018 Hand-held stick blenders 5 * 1 Jul 2018 Enrobers (including dippers) 15 * 1 Jul 2018 Extruders and extrusion line stick inserters 15 * 1 Jul 2018 Freezing assets: Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers) 15 * 1 Jul 2018 Cabinet style self-contained blast freezers 10 * 1 Jul 2018 Ice cream churners/freezers 15 * 1 Jul 2018 Moulding machines, moulds and moulding line stick inserters 15 * 1 Jul 2018 Ovens 15 * 1 Jul 2018 Portable batch pasteurisers 12 * 1 Jul 2018 Slush machines 10 * 1 Jul 2018 [10] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Bottle unscramblers 15 * 1 Jul 2016 Substitute Bottle and lid unscramblers 15 * 1 Jul 2018 [11] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) After Bottle unscramblers 15 * 1 Jul 2016 Insert Butter patting machines 20 * 1 Jul 2018 [12] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15 * 1 Jul 2016 Substitute Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) 15 * 1 Jul 2018 [13] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Filling and sealing/capping machines 15 * 1 Jul 2017 Substitute Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) 15 * 1 Jul 2018 [14] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Before Inkjet and laser label printers 7 * 1 Jul 2016 Insert Flow wrappers (including continuous heat seal wrappers) 15 * 1 Jul 2018 [15] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400) Omit Fruit and vegetable canning plant 20 1 Jan 2001 Substitute Dried fruit (other than sun-dried) manufacturing assets: Packaging assets: Box sealers (including taping machines) 10 * 1 Jul 2018 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Form fill and seal machines - see Table B Packaging machines Labellers - see Table B Packaging machines Multihead weighers - see Table B Packaging machines Palletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Aspirators 20 * 1 Jul 2018 Cappers and destemmers 15 * 1 Jul 2018 Cookers 15 * 1 Jul 2018 Cooling tunnels 15 * 1 Jul 2018 Drying assets (including dehydrators and dryers) 20 * 1 Jul 2018 Mixers 15 * 1 Jul 2018 Pitters 15 * 1 Jul 2018 Riddles (including pre-riddles and rotary sieves) 15 * 1 Jul 2018 Shaker tables 15 * 1 Jul 2018 Sulphur tanks 15 * 1 Jul 2018 Washing assets (including barrel washers, brush washers and ripple washers) 15 * 1 Jul 2018 Product and raw material handling assets: Bins 10 * 1 Jul 2018 Bin tippers 15 * 1 Jul 2018 Conveyors and elevators 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters and laser scanners 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Testing equipment 15 * 1 Jul 2018 Support assets: Coolrooms - see Table B Refrigeration assets Weighers 20 * 1 Jul 2018 [16] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400) Omit Jam-making plant 20 1 Jan 2001 Substitute Jam, pickles and sauces manufacturing assets: Filling and sealing assets: Bottle rinsing machines 10 * 1 Jul 2018 Capping machines 15 * 1 Jul 2018 Denesters 10 * 1 Jul 2018 Filling machines (including aseptic, bucket and portion control) 15 * 1 Jul 2018 Jar de-palletisers 15 * 1 Jul 2018 Lid descramblers, cap sorters and hoppers 15 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 12 * 1 Jul 2018 Labellers - see Table B Packaging machines Palletisers 10 * 1 Jul 2018 Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Brush finishers and pulper finishers 15 * 1 Jul 2018 Cookers 10 * 1 Jul 2018 Cooling tunnels (including water cooling tunnels) 15 * 1 Jul 2018 Micro filters 20 * 1 Jul 2018 Pasteurisers 15 * 1 Jul 2018 Pectin mixers 10 * 1 Jul 2018 Pipes and pipelines (including pigging) 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Metal detectors and camera vision scanners 10 * 1 Jul 2018 Support assets: Accumulation tables and turntables 15 * 1 Jul 2018 Air compression assets (including air compressors, air dryers and air receivers) 10 * 1 Jul 2018 Boilers - see Table B Boilers Conveyors 15 * 1 Jul 2018 Exhaust systems 10 * 1 Jul 2018 Heat exchangers 10 * 1 Jul 2018 Pumps (including cavity, diaphragm and lobe) 15 * 1 Jul 2018 Preserved fruit and vegetable manufacturing assets: Filling and sealing assets: Canning assets (including can loaders, closers and seamers) 10 * 1 Jul 2018 Capping machines: Cappers 10 * 1 Jul 2018 Induction sealers 5 * 1 Jul 2018 Filling machines (including aseptic, bag in box, cup, direct and piston) 10 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Palletisers and depalletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Blanchers and paste finishers (including bean and spaghetti) 12 * 1 Jul 2018 Concentrates and syrup assets (including centrifuges, decanters and syrupers) 15 * 1 Jul 2018 Cookers: Rotary atmospheric sterilisers 20 * 1 Jul 2018 Rotary pressure sterilisers 10 * 1 Jul 2018 Static retorts 15 * 1 Jul 2018 Crushing mills 30 * 1 Jul 2018 Graders 15 * 1 Jul 2018 Peelers: Chemical (including caustic) 10 * 1 Jul 2018 Mechanical (including ginacas and magnesium scrubbers) 5 * 1 Jul 2018 Pitters and repitters 20 * 1 Jul 2018 Slicers and resizers 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Support assets: Bin tippers 20 * 1 Jul 2018 Control systems - see Table B Control systems and control system assets Conveyors and elevators 15 * 1 Jul 2018 Filtration systems 15 * 1 Jul 2018 Pasteurisers (including heat exchangers) 10 * 1 Jul 2018 Pumps 10 * 1 Jul 2018 [17] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Spirit manufacturing (12130) Omit Distillery pant (brandy etc) 13 ⅓ 1 Jan 2001 Substitute Barrels, tanks and tuns: Barrels or casks (wooden): Capacity greater than 150 litres 10 * 1 Jul 2018 Capacity of 150 litres or less 4 * 1 Jul 2018 Fermenters, washbacks, vats and holding tanks 25 * 1 Jul 2018 Intermediate bulk containers (IBC) 8 * 1 Jul 2018 Mash tuns and lauter tuns 20 * 1 Jul 2018 Bottling assets: Bottle fillers: Automated (including bottle rinsers/washers, cappers, capsule applicators and foilers) 15 * 1 Jul 2018 Manual 7 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Printers and ink coders 8 * 1 Jul 2018 Distillation assets Laboratory and testing assets (including alcoholmeters, alcolyzers, density meters, gas chromatographs, Graham condensers, homogenisers, hydrometers, Inland Revenue condensers and sugar testers) 7 * 1 Jul 2018 Stainless steel stills (continuous/vacuum stills, marc stills producing grape spirit, neutral spirit or potable ethanol [incorporating analyser/stripping columns, purifier columns, rectifying columns, condensers and dephlegmators/reflux condensers and methanol/fusel oil isolators]) 25 * 1 Jul 2018 Stills generally (copper stills, pot stills, spirit stills and wash stills [incorporating botanical baskets, condensers, head tubes/necks, rectifiers, rectifying columns and still columns]) 15 * 1 Jul 2018 Support assets: Barrel racks: Steel 20 * 1 Jul 2018 Wooden 15 * 1 Jul 2018 CCTV, security and monitoring systems assets - see Table B Security and monitoring assets Chillers 15 * 1 Jul 2018 Floor scales (platform scales) 10 * 1 Jul 2018 Flow meters 10 * 1 Jul 2018 Furnaces, barley smokers, crispers and malt kilns 15 * 1 Jul 2018 Gristmills 15 * 1 Jul 2018 Heat exchangers (plate or tube) 15 * 1 Jul 2018 Programmable logic control (PLC) system assets - see Table B Control systems and control system assets Pumps (including macerating pumps) 7 * 1 Jul 2018 Water filters, reverse osmosis (RO) filters and water softeners 10 * 1 Jul 2018 Water heating assets: Boilers - see Table B Boilers Water heaters (including small steam boilers [up to 500KW]) 10 * 1 Jul 2018 [18] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520) Omit Sewing machines 10 1 Jan 2001 Substitute Sewing machines 10 * 1 Jul 2014 [19] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Printing (16110) Omit Automated guided vehicles (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Substitute Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 [20] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Automated guided vehicles 20 * 1 Jul 2010 Substitute Automated guided vehicles (AGVs) 20 * 1 Jul 2010 [21] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fabricated metal product manufacturing (22100 to 22990) Omit Tank manufacturing plant 20 1 Jan 2001 [22] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Automated guided vehicles (AGVs used in blank/stamped parts handling) 10 * 1 Jul 2012 Substitute Automated guided vehicles (AGVs) (used in blank/stamped parts handling) 10 * 1 Jul 2012 [23] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Irrigation water providers (28110) Omit Irrigation water providers (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 [24] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub - category W ater supply (28110) Omit Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains: Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Substitute Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used by irrigation water providers: Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Assets used in water supply: Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 [25] Table A, industry category CONSTRUCTION (30110 to 32990) Omit Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Concreting plant: Buggies or dumpers (motorised) 5 1 Jan 2001 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Substitute Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Buggies or dumpers (motorised) 5 1 Jan 2001 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 [26] Table A, industry category RETAIL TRADE (39110 to 43209) Omit ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Substitute ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Loading bay assets - see Table B Loading bay assets Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Power supply assets, emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instrument) 25 * 1 Jul 2005 Power management unit 15 * 1 Jul 2005 Uninterruptible power supply (UPS) system: Line interactive type 5 * 1 Jul 2013 On line double conversion type 10 * 1 Jul 2013 Public address and paging system assets (including amplifiers, audio speakers and microphones) - see Table B Public address and paging system assets Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Signage used for business identification (including lighting for signs) - see Table B Advertising signs Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 [27] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Road transport (46100 to 46239) Omit Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Substitute Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 * # 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 * # 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 * # 1 Jan 2005 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 * # 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 * # 1 Jan 2005 [28] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46110 to 53090), after sub-category Water transport and support services (48100 to 48200 and 52110 to 52190) Insert Other air and space transport (49009) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft: Aeroplanes: General use 20 * # 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 * # 1 Jul 2002 Helicopters: General use 20 * # 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 * # 1 Jul 2002 [29] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46110 to 53090) , sub-category Scenic and sightseeing transport (50100 to 50290) Omit Scenic and sightseeing transport (50100 to 50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins (including carriers) 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking system, drive system, gear boxes, motors, variable speed drives and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Substitute Scenic and sightseeing transport (50100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins (including carriers) 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Pipeline transport (50210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Other transport n.e.c. (50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 [30] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), after sub-category Surveying and mapping services (69220) Insert Scientific testing and analysis services (69250) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal laboratory assets: Sample preparation assets: Drop shatters 20 * 1 Jul 2018 Drum tumblers 15 * 1 Jul 2018 Drying ovens: Benchtop 7 * 1 Jul 2018 Others (including floor size with trolleys) 15 * 1 Jul 2018 Dust extraction systems 15 * 1 Jul 2018 Float-sink buckets 8 * 1 Jul 2018 Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) 15 * 1 Jul 2018 Flotation machines (including froth rotation machines) 20 * 1 Jul 2018 Jaw crushers 10 * 1 Jul 2018 Pulverisers 10 * 1 Jul 2018 Riffle splitters 10 * 1 Jul 2018 Rotary Sample Dividers (RSDs) 15 * 1 Jul 2018 Sample storage assets: Cool room assets - see Table B Refrigeration assets Portable refrigerators/freezers 10 * 1 Jul 2018 Sample trays 5 * 1 Jul 2018 Sample trolleys 10 * 1 Jul 2018 Sieve shakers (excluding sieves) 10 * 1 Jul 2018 Sieves (including various meshes and sizes) 7 * 1 Jul 2018 Weighing scales 10 * 1 Jul 2018 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2018 Calorimeters 10 * 1 Jul 2018 Carbon and sulphur analysers 7 * 1 Jul 2018 CHN analysers (including carbon, hydrogen and nitrogen) 7 * 1 Jul 2018 Coal ash fusibility furnaces 10 * 1 Jul 2018 Crucible Swell Number (CSN) burners 10 * 1 Jul 2018 Dilatometers 9 * 1 Jul 2018 Fume cabinets 15 * 1 Jul 2018 Moisture testing ovens (including nitrogen setup apparatus) 10 * 1 Jul 2018 Muffle furnaces 15 * 1 Jul 2018 Particle size analysers 10 * 1 Jul 2018 Petrographic microscopes 10 * 1 Jul 2018 Plastometers 9 * 1 Jul 2018 Water baths (including ultrasonic water baths) 7 * 1 Jul 2018 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2018 [31] Heading to Table B Omit Table B as at 1 July 2017 Substitute Table B as at 1 July 2018 [32] Table B, items beginning with C Omit Raised access floors in computer data rooms and server rooms 40 * 1 Jul 2014 Substitute Raised floors 25 * 1 Jul 2017 [33] Table B, items beginning with G Omit Generators (see Table B Power supply assets) Substitute Generators - see Table B Power supply assets [34] Table B, items beginning with P Omit Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 Substitute Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 [35] Table B, items beginning with S Omit Signage for business identification (including lighting for signs) 10 * 1 Jul 2005 Substitute Signage for business identification (including lighting for signs) - see Table B Advertising signs