Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2009 (No 1 )
Reference: Effective Life 2009/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 27 May 2009
Signatory: Deborah Hastings Senior Assistant Commissioner, Law and Practice.
Registration number: F2009L02095
Registration date: 2 June 2009


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2009 (No 1 ). | This Determination commences on 1 July 2009. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Heading to Table A | Omit Table A as at 1 July 2001 | Substitute Table A as at 1 July 2009 | [2] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Peanut blanching plant: Air piping 20 1 Jan 2001 Blanchers 10 1 Jan 2001 Colour sorters (electronic) 10 1 Jan 2001 Control panel 20 1 Jan 2001 Cooling equipment (including control panel) 13 ⅓ 1 Jan 2001 Elevators 10 1 Jan 2001 Exhaust fans 20 1 Jan 2001 Fumigation equipment 10 1 Jan 2001 Pal boxes 3 1 Jan 2001 Plant water services 50 1 Jan 2001 Roasters and dryers 10 1 Jan 2001 Scales 20 1 Jan 2001 Storage surge bins 20 1 Jan 2001 Tipping units 20 1 Jan 2001 Transformers 40 1 Jan 2001 Vibrating conveyors 10 1 Jan 2001 | [3] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Aquaculture (02011 to 02039) | After Bins and crates 5 * 1 Jul 2007 | Insert Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190) | Omit Pearling and oyster fishing plant: Luggers (oyster fishing) 13 ⅓ 1 Jan 2001 Pearling boats 20 1 Jan 2001 | Omit Water transport and ancillary assets: Boats, aluminium 15 * 1 Jul 2007 Lifting assets 10 * 1 Jul 2007 Outboard motors 5 * 1 Jul 2007 Trailers 8 * 1 Jul 2007 | [4] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Fishing (04111 to 04199) | Omit Boats 13 ⅓ 1 Jan 2001 | Insert Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190) | [5] Table A, industry category MINING (06000 to 10900), sub-category Mineral sand mining (08050) | Omit Dredges 20 * 1 Jan 2003 | Substitute Dredges 20 * 1 Jul 2009 | [6] Table A, industry category MINING (06000 to 10900), sub-category Construction material mining (09110 to 09190) | Omit Dredges 20 * 1 Jul 2003 | Substitute Dredges 20 * 1 Jul 2009 | [7] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Fruit and vegetables manufacturing (11400) | Insert Oil and fat manufacturing (11500) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Olive oil processing assets 15 * 1 Jul 2008 | [8] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Sugar and confectionery manufacturing (11810 to 11820) | Omit Beverage manufacturing (12110 to 12140) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Aerated water plant 13 ⅓ 1 Jan 2001 Distillery plant (brandy etc) 13 ⅓ 1 Jan 2001 | Insert Other food product manufacturing n.e.c. (11990) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 | Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15 * 1 Jul 2009 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers but including program logic controllers and switchgear ) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid CO2 storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 | [9] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Beer manufacturing (except non-alcoholic beer) (12120) | Insert Spirit manufacturing (12130) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Distillery plant (brandy etc) 13 ⅓ 1 Jan 2001 | [10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Glass and glass product manufacturing (20100) | After Moulds 2 * 1 Jul 2008 | Insert Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Overhead cranes and gantries - see Table B Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevated work platforms - see Table B Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening ('tempering') assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators ('spotstick machines') 8 * 1 Jul 2009 Screen printing assets - see Table A Printing (16110) Support assets (including air compressors and boilers) - see Table B Waterjet cutting machines 10 * 1 Jul 2009 | [11] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Metal product manufacturing (21100 to 21390) | Omit Metal product manufacturing (21100 to 21390) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 Foundry plant: Converters 10 1 Jan 2001 Furnaces 10 1 Jan 2001 Laboratory 20 1 Jan 2001 Ladles 10 1 Jan 2001 Loose tools 5 1 Jan 2001 Machine tools 20 1 Jan 2001 Machinery and plant 20 1 Jan 2001 Moulding boxes 10 1 Jan 2001 Patterns 40 1 Jan 2001 Plant and tools (excluding furnaces, converter and ladles) 13 ⅓ 1 Jan 2001 Rolling mill engines 13 ⅓ 1 Jan 2001 Iron and steel industry: Granulators 13 ⅓ 1 Jan 2001 Slag pots 3 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Metal forming plant: Dies and tooling 4 ½ 1 Jan 2001 Roll forming dies 10 1 Jan 2001 Strip roll forming machines 20 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900) 1 Jul 2003 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Stamping blocks (used for designs of decorative steel and iron work) 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 Tinsmiths' plant 20 1 Jan 2001 | Substitute Primary metal and metal product manufacturing (21100 to 21390) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 Foundry plant: Converters 10 1 Jan 2001 Furnaces 10 1 Jan 2001 Laboratory 20 1 Jan 2001 Ladles 10 1 Jan 2001 Loose tools 5 1 Jan 2001 Machine tools 20 1 Jan 2001 Machinery and plant 20 1 Jan 2001 Moulding boxes 10 1 Jan 2001 Patterns 40 1 Jan 2001 Plant and tools (excluding furnaces, converter and ladles) 13 ⅓ 1 Jan 2001 Rolling mill engines 13 ⅓ 1 Jan 2001 Iron and steel industry: Granulators 13 ⅓ 1 Jan 2001 Slag pots 3 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Metal forming plant: Dies and tooling 4 ½ 1 Jan 2001 Roll forming dies 10 1 Jan 2001 Strip roll forming machines 20 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900) 1 Jul 2003 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Stamping blocks (used for designs of decorative steel and iron work) 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 Tinsmiths' plant 20 1 Jan 2001 | Iron smelting and steel manufacturing (21100) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot cars incorporating locomotive, wagon, tray and bogies 15 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic system and water pump pit) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers including pumps, ammonia storage tanks, and distribution pipes (including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns,tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 35 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors including belts, structures, drives and chutes, jet condensers, hot water tanks, driers (including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (including structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers incorporating fans, motors, access platforms and stairs 25 * 1 Jul 2009 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: * 1 Jul 2009 Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (including structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 | [12] Table A, industry category RETAIL TRADE (39110 to 43209) sub-category Fuel retailing (4000) | Substitute Fuel retailing (40000) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION See Automotive repair and maintenance (94110 to 94199) | [13] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) | After Menu boards 5 * 1 Jul 2005 | Insert Poker/gaming machines 7 * 1 Jul 2009 | [14] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090) sub-category Water transport and support services (48100 to 48200) and (52110 to 52190) | Omit Boats, ships, lighters, etc: Boats (motor, rowing and sailing) 13 ⅓ 1 Jan 2001 Bulk carriers 16 1 Jan 2001 Container ships 16 1 Jan 2001 Ferry steamers 20 1 Jan 2001 Flexible barges (collapsible bag type) 6 ⅔ 1 Jan 2001 Hovercraft 5 1 Jan 2001 Launches 20 1 Jan 2001 Lighters 20 1 Jan 2001 Lighters (coal - wooden, iron or steel) 16 ⅔ 1 Jan 2001 Mini-submarine 13 ⅓ 1 Jan 2001 Offshore supply vessels 13 ⅓ 1 Jan 2001 Punts and rafts 20 1 Jan 2001 Roll-on/roll-off ships 16 1 Jan 2001 Ships and steamers 20 1 Jan 2001 Surf boats, salvage 16 ⅔ 1 Jan 2001 Tankers (engaged primarily and principally in the tanker trade) 16 1 Jan 2001 Trawler 13 ⅓ 1 Jan 2001 Tugs 20 1 Jan 2001 | Insert Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel) Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets (including autopilots, chart plotters, depth sounders, global positioning systems [GPS], radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (stand alone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 | [15] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090) after sub-category Water transport and support services (48100 to 48200) to (52110 to 52190) ) | Insert Scenic and sightseeing transport (50100 to 50290) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION 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 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 | [16] Table A, industry category ADMINISTRATION AND SUPPORT SERVICES (72110 to 73200), sub-category Packaging services (73200) | Omit Olive oil processing assets 15 * 1 Jul 2008 | [17] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Sport, gambling and recreation services (91110 to 92099) | Omit Poker machines 5 1 Jan 2001 | Substitute Poker/gaming machines 7 * 1 Jul 2009 | [18] Table A, industry category OTHER SERVICES (94110 to 96030 sub-category Automative repair and maintenance (94110 to 94199) | Substitute Automotive repair and maintenance (94110 to 94199) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Motor garage equipment: Automotive parts cleaner: Pump 4 1 Jan 2001 Drum 10 1 Jan 2001 Drums 4 1 Jan 2001 Kerbside tanks 10 1 Jan 2001 Motor vehicle repairing plant and machinery 10 1 Jan 2001 Self-service pump installations (comprising pump and coin unit) 10 1 Jan 2001 Trade utensils (including sales and garage equipment) 13 ⅓ 1 Jan 2001 | [19] Table A, industry category OTHER SERVICES (94110 to 96030), after sub-category Automotive repair and maintenance (94110 to 94199) | Insert Automotive body, paint and interior repair n.e.c . (94129) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Car wash and detailing assets: Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009 Automatic car wash assets including rollover and tunnel washes: Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors Compressors - reciprocating 7 * 1 Jul 2009 Compressors - screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 8 * 1 Jul 2009 Water treatment assets: Filter system assets (including reverse osmosis) 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 | [20] Heading to Table B | Omit Table B as at 1 July 2001 | Substitute Table B as at 1 July 2009 | [21] Table B, items beginning with D | Omit Dredges 20 * 1 Jul 2003 | [22] Table B, items beginning with J | Omit Jet Ski 4 1 Jan 2001 | [23] Table B, items beginning with M | Omit Motor vehicles, etc: 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 or fewer than 9 passengers): Generally 8 * 1 Jul 2002 Hire and travellers' cars 5 1 Jan 2001 Taxis 4 1 Jan 2001 | Substitute Motor vehicles, etc: 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 and travellers' cars 5 1 Jan 2001 Taxis 4 1 Jan 2001 | [24] Table B, items beginning with P | Omit Packing Machines 10 1 Jan 2001 | Substitute Packaging machines Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment including checkweighers, metal detectors, counting machines etc 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers including decorating, applicators and coding machines 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 10 * 1 Jul 2009 | Omit Paging and Public Address Systems 10 1 Jan 2001 | Omit Punts 20 1 Jan 2001 | [25] Table B, items beginning with S | Omit Strapping Machines 10 1 Jan 2001 | [26] Table B, items beginning with W | Omit Wrapping Machines 10 1 Jan 2001