Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 3) 
Reference: Effective Life 2003/3
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 27 November 2003
Signatory: BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel
Registration number: F2005B01702
Registration date: 18 August 2005


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 3) . | This Determination commences on 1 January 2004. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001. | (section 3) | [1] Table A, industry category Agriculture, Forestry and Fishing (01110 to 04203), sub-category Agriculture (01110 to 02200), under the heading "Silos" | omit Concrete 100 1 Jan 2001 | [2] Table A, industry category Health and Community Services (86110 to 87290), sub-category Ophthalmology, Optometry and Optical dispensing (86228 and 86320) | substitute Ophthalmology, Optometry and Optical dispensing ( 86228 and 86320 ) Optical assets : Automatic Refractometers/Keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCT), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding the imaging device) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, Laser interference biometers, Pachymeters and Ultrasound biomicroscopes - UBM) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 | [ 3 ] Table A, industry category Health and Community Services ( 86110 to 87290), sub-category Veterinary Services ( 86400 ) | substitute Veterinary Services ( 86400 ) Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, CO2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound Systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 | [4] Table A, industry category Manufacturing (21110 to 29490), before sub-category Food, beverage and tobacco manufacturing (21110 to 21900) | insert Basic chemical manufacturing ( 25310 to 25350 ) Chemical Manufacturing Plant: General plant 13 ⅓ 1 Jan 2001 Organic Peroxides Explosion (cell block) 20 1 Jan 2001 Fertiliser Manufacturing Plant 20 1 Jan 2001 Oxygen Manufacturing 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 Blow moulders 13 ⅓ 1 Jan 2001 Dies 4 1 Jan 2001 General plant 20 1 Jan 2001 Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓ 1 Jan 2001 Moulds: Glass blowing 2 1 Jan 2001 High usage 5 1 Jan 2001 Low usage 10 1 Jan 2001 Once only 1 1 Jan 2001 | [5] Table A, industry category Manufacturing (21110 to 29490), sub-category Food, beverage and tobacco manufacturing (21110 to 21900) | omit Flour-milling Plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos (steel and concrete) 100 1 Jan 2001 | insert Flour-milling Plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos, concrete 50 * 1 Jan 2004 Silos, galvanised 30 * 1 Jan 2004 Silos, steel 40 * 1 Jan 2004 | [6] Table A, industry category Manufacturing (21110 to 29490), after sub-category Machinery and Equipment Manufacturing (28110 to 28690) | insert Medicinal and Pharmaceutical Product Manufacturing ( 24430 ) Laboratory assets: Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 | [7] Table A, industry category Manufacturing (21110 to 29490), sub-category Metal and Metal Product Manufacturing (27110 to 27690) | omit Die Casters' Plant: Aluminium 3 1 Jan 2001 Die casting furnaces 10 1 Jan 2001 Die casting machines and ancillary hydraulic plant 13 ⅓ 1 Jan 2001 Forging stainless steel elbows 5 1 Jan 2001 General plant 20 1 Jan 2001 Overall rate (alternative to the above) 13 ⅓ 1 Jan 2001 Tooling in metal trade 4 ½ 1 Jan 2001 | [8] Table A, industry category Manufacturing (21110 to 29490), sub-category Metal and Metal Product Manufacturing (27110 to 27690) | after Iron and Steel Industry: Granulators 13 ⅓ 1 Jan 2001 Slag pots 3 1 Jan 2001 | insert Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock-out machines) 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 | [9] Table A, industry category Manufacturing (21110 to 29490), sub-category Non-metallic mineral product manufacturing (26110 to 26400) | omit Cement-making Plant: General plant (e.g. rotary mixing machines) 13 ⅓ 1 Jan 2001 Raw slurry storage bins 66 ⅔ 1 Jan 2001 Slurry blending silos 50 1 Jan 2001 Slurry mixing silos 50 1 Jan 2001 | insert Cement-making Plant: General plant (e.g. rotary mixing machines) 13 ⅓ 1 Jan 2001 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wet slag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 | [10] Table A, industry category Manufacturing (21110 to 29490), after sub-category Non-metallic mineral product manufacturing (26110 to 26400) | insert Other chemical product manufacturing ( 25410 to 25490 ) Boot and Shoe Polish Manufacturing Plant 13 ⅓ 1 Jan 2001 Explosive Manufacturing and Chemical Plant 13 ⅓ 1 Jan 2001 Eucalyptus Oil Plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Gelatine and Glue Manufacturing Plant 13 ⅓ 1 Jan 2001 Ink Factory Plant 20 1 Jan 2001 | [11] Table A, industry category Manufacturing (21110 to 29490), sub-category Petroleum, coal, chemical and associated product manufacture (25100 to 25660) | omit the sub-category, and insert Petroleum Refining ( 25100 ) Oil Refinery Assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pit 10 * 1 Jul 2002 Assets used in other processes: Air compressor 30 * 1 Jul 2002 Catalyst regenerator 20 * 1 Jul 2002 Chemical injection system 5 * 1 Jul 2002 Coke drum 20 * 1 Jul 2002 Distillation column 30 * 1 Jul 2002 Drum: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalter 25 * 1 Jul 2002 Expansion turbine 25 * 1 Jul 2002 Fan/Blower 30 * 1 Jul 2002 Filter/Coalescer: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stack 25 * 1 Jul 2002 Flare tip 5 * 1 Jul 2002 Fractionating column 30 * 1 Jul 2002 Furnace: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorber: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas absorber 25 * 1 Jul 2002 Heat exchanger: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejector 20 * 1 Jul 2002 Liquid extraction column: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressor 30 * 1 Jul 2002 Pump: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactor 25 * 1 Jul 2002 Rotary filter 20 * 1 Jul 2002 Scrubber 25 * 1 Jul 2002 Side stream stripper 25 * 1 Jul 2002 Storage tank: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Stripper: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Plastic products manufacturing ( 25610 to 25660 ) Clothes Peg Manufacturing Plant (plastic) 13 ⅓ 1 Jan 2001 Plastic Industry: Blow moulders 13 ⅓ 1 Jan 2001 Dies 4 1 Jan 2001 General plant 20 1 Jan 2001 Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓ 1 Jan 2001 Moulds: Glass blowing 2 1 Jan 2001 High usage 5 1 Jan 2001 Low usage 10 1 Jan 2001 Once only 1 1 Jan 2001 | [12] Table A, industry category Manufacturing (21110 to 29490), after sub-category Printing, publishing and recorded media (24110 to 24309) | insert Rubber products manufacturing ( 25510 to 25590 ) Rubber Manufacturers' Plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 | [13] Table A, industry category Mining (11010 to 15200), sub-category Oil and Gas Extraction (12000) | before Gas production assets: | insert Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 * # 1 Jul 2002 Electricity generation assets - see Table A Electricity Supply (36100) * 1 Jul 2002 Flare tower for gas flare 25 * # 1 Jul 2002 Fractionation train assets (including air cooler, column, compressor, heat exchanger, piping and pumps) 30 * # 1 Jul 2002 Hot water system assets 17 ½ * # 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off gas compressor, cryogenic storage tank, loading arm, pumps and tank) 30 * # 1 Jul 2002 LNG train assets (including centrifugal compressor, column, cryogenic heat exchanger, gas turbine driver and other heat exchangers) 30 * # 1 Jul 2002 Stabiliser process assets (including column, heat exchanger, pumps and reciprocating compressor) 30 * # 1 Jul 2002 Storage and loading assets (including cryogenic storage tank, jetty, loading arm, LPG chiller and pumps) 30 * # 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 * # 1 Jul 2002 Slugcatcher and associated piping 30 * # 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 | [14] Table A, industry category Personal and Other Services (95110 to 97000), sub-category Other Personal Services (95210 to 95291) | before Cleaners' Plant: | insert Arboriculture and Gardening Services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 | [15] Table B, items beginning with M | after Mini Lab 10 1 Jan 2001 | insert Mini-skid steer loaders 5 * 1 Jan 2004 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 | [16] Table B, items beginning with S | omit Silos: Cement Storage 66 ⅔ 1 Jan 2001 Bulk handling industry (used on a continuous basis to store different grains for short periods): Concrete construction 50 1 Jan 2001 Steel construction 20 1 Jan 2001 Ancillary mechanical equipment 13 ⅓ 1 Jan 2001 | insert Silos: Bulk handling: Ancillary mechanical equipment 13 ⅓ 1 Jan 2001 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004