Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2008 
Reference: Effective Life 2008/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 4 June 2008
Signatory: THOMAS MEREDITH, Senior Assistant Commissioner, Law and Practice
Registration number: F2008L02210
Registration date: 23 June 2008


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2008 . | This Determination commences on 1 July 2008. | 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 05290 ) | Before Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 | Insert Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair : General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 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 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washer) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets 15 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 | [2] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ) | After Motorcycles used in primary production activities 5 * 1 Jul 2007 | Insert Post driver/hole diggers 10 * 1 Jul 2008 | [3] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ) | After Tractors 12 * # 1 Jul 2007 | Insert Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling gun): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 20 * 1 Jul 2008 PVC 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 | After Water tower (brick) 100 1 Jan 2001 | Insert Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 | [4] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Agriculture ( 01110 to 01990 ) | Omit Agricultural implements and plant (general including station plant) 10 1 Jan 2001 | Omit Bacon bins (demountable pig confinement units): Galvanised iron components of structure 33 ⅓ 1 Jan 2001 Plant installed in structure 20 1 Jan 2001 Banana ripening plant 13 ⅓ 1 Jan 2001 | Omit Fences: General (including wire and wire netting used in construction of fencing) 33 ⅓ 1 Jan 2001 Electric 20 1 Jan 2001 Fruit-growers' plant: Dips, pans, spray pumps, etc 10 1 Jan 2001 Fumigation tents and machinery 10 1 Jan 2001 Racks (dried fruit) 20 1 Jan 2001 Tecto applicator (citrus anti-fungal plant) 5 1 Jan 2001 | Omit Irrigation plant and equipment: Metal piping 13 ⅓ 1 Jan 2001 Other piping (including concrete channels but not earth channels) 20 1 Jan 2001 Other plant 20 1 Jan 2001 | Omit Mushroom growers' plant: Air conditioning plant 6 ⅔ 1 Jan 2001 Buildings: Peak heat, spawn running and growing rooms 10 1 Jan 2001 Other: Timber or steel frame 33 ⅓ 1 Jan 2001 Brick, stone or concrete walls 50 1 Jan 2001 Compost preparation plant 6 ⅔ 1 Jan 2001 General plant (including spraying, watering and pumping equipment) 6 ⅔ 1 Jan 2001 Growing trays 6 ⅔ 1 Jan 2001 | Omit Vegetable processing equipment 13 ⅓ 1 Jan 2001 | Omit Stockyards, pens, lairages 20 1 Jan 2001 | Omit Water tower (brick) 100 1 Jan 2001 | [5] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Nursery and Floriculture Production ( 01110 to 01150 ) | Insert Mushroom growing ( 01210 ) Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers ) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other material 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/Rooms, (incorporating doors, floors, drains, frames, insulation, lighting, roofs, and walls): Peak heat and spawn running 10 * 1 Jul 2008 Growing 15 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 | [6] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Vegetable and cane growing ( 01230 and 01510 ) | Insert Fruit growing ( 01310 to 01360 and 01390 ) 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 Elevated 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, 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 PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 | [7] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Poultry farming for breeding, egg and meat ( 01710 and 01720 ) | Omit Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 | After Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 | Insert Water assets: Drinking systems (including tubing, nipple drinkers,drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 | [8] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Poultry hatcheries ( 01710 and 01720 ) | Insert Pig farming (01920) Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters, and doors) 20 * 1 Jul 2008 Curtains: Sidewalls 10 * 1 Jul 2008 Floors (suspended type): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/Effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Readyfeed 10 * 1 Jul 2008 Grain storage 20 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 | [9] Table A, industry category MANUFACTURING ( 11110 to 25990 ), after sub-category Fruit and vegetables manufacturing ( 11400 ) | Omit Grain mill and cereal product manufacturing ( 11610 to 11620 ) 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 Linseed oil manufacturing plant 13 ⅓ 1 Jan 2001 Pasta manufacturing and related freezing equipment 10 1 Jan 2001 Maltsters' plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos (steel and concrete) 100 1 Jan 2001 Rice milling plant 13 ⅓ 1 Jan 2001 | Insert Grain mill product manufacturing (11610) 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 Linseed oil manufacturing plant 13 ⅓ 1 Jan 2001 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/ weighers 20 * 1 Jul 2008 Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 CO2 extraction units 15 * 1 Jul 2008 Loaders/unloaders/ turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/ unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: * 1 Jul 2008 Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/ aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling plant 13 ⅓ 1 Jan 2001 Cereal and pasta product manufacturing ( 11620 ) Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screw type feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, case packers, case palletisers, check weighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulk bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Used for flour (semolina) 25 * 1 Jul 2008 Steel 30 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 | [10] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Beverage manufacturing ( 12110 to 12140 ) | Omit Brewery plant: General plant 20 1 Jan 2001 Pipes and piping: Condenser 20 1 Jan 2001 Expansion 40 1 Jan 2001 Other 40 1 Jan 2001 | Omit Wine-making machinery 20 1 Jan 2001 | [11] Table A, industry category MANUFACTURING ( 11110 to 25990 ), after sub-category Beverage manufacturing (12110 to 12140) | Insert Beer manufacturing (except non-alcoholic beer) (12120) Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/ dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide recovery system assets: Gas collection and storage assets (including pipes, bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid CO2 storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Wine and other alcoholic beverage manufacturing ( 12140 ) Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crusher/ destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (Screw) 15 * 1 Jul 2008 Pneumatic (Airbag) 15 * 1 Jul 2008 Weighbridges / weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/ sealers/ tapers 15 * 1 Jul 2008 Conveyors (Loose bottle, carton, pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation / filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/ wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory - glassware 2 * 1 Jul 2008 Laboratory - other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/ treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 | [12] Table A, industry category MANUFACTURING ( 11110 to 25990 ), after sub-category Polymer product and rubber product manufacturing ( 19110 to 19200 ) | Insert Glass and glass product manufacturing ( 20100 ) Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 | [13] 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 Brick-making plant: Automatic handling equipment 10 1 Jan 2001 Brick kilns and pre kilns 13 ⅓ 1 Jan 2001 Cement brick plant 13 ⅓ 1 Jan 2001 Dryers 13 ⅓ 1 Jan 2001 General plant 10 1 Jan 2001 Cement-making plant: General plant (eg 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 Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001 Glass bottle manufacturing plant 13 ⅓ 1 Jan 2001 Monumental masons' plant 13 ⅓ 1 Jan 2001 Plaster manufacturing plant 8 1 Jan 2001 Pottery plant 20 1 Jan 2001 Slate works plant 20 1 Jan 2001 Tile manufacturing plant (cement and concrete): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 | Insert Non-metallic mineral product manufacturing ( 20210 to 20900 ) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Brick-making plant: Automatic handling equipment 10 1 Jan 2001 Brick kilns and pre kilns 13 ⅓ 1 Jan 2001 Cement brick plant 13 ⅓ 1 Jan 2001 Dryers 13 ⅓ 1 Jan 2001 General plant 10 1 Jan 2001 Cement-making plant: General plant (eg 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 Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001 Monumental masons' plant 13 ⅓ 1 Jan 2001 Plaster manufacturing plant 8 1 Jan 2001 Pottery plant 20 1 Jan 2001 Slate works plant 20 1 Jan 2001 Tile manufacturing plant (cement and concrete): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 | [14] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Motor vehicle and motor vehicle part manufacturing ( 23110 to 23190 ) | Omit For metal casting assets see determinations for Non-ferrous metal casting (21420) | Insert For metal casting assets see determinations for Non-ferrous metal casting (21410) | [15] Table A, industry category CONSTRUCTION ( 30110 to 32909 ) | Omit CONSTRUCTION ( 30110 to 32909 ) Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 1 Jan 2001 Brick elevators (portable) 5 1 Jan 2001 Chain blocks, rod shears, jacks, etc 13 ⅓ 1 Jan 2001 Compactors 12 * 1 Jul 2002 Compressors (mobile) 12 * 1 Jul 2002 Concreting plant: Batching plant: Portable and demountable 6 ⅔ 1 Jan 2001 Static 13 ⅓ 1 Jan 2001 Buggies or dumpers (motorised) 5 1 Jan 2001 Hoppers, skips and hoist buckets 10 1 Jan 2001 Immersion vibrators 4 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Monorails 5 1 Jan 2001 Steel formwork, beams and props 10 1 Jan 2001 Trowelling machines 4 1 Jan 2001 Vibrating screeders 4 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/Front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Grinding and milling machines 3 1 Jan 2001 Hydraulic excavators 10 * 1 Jul 2002 Levels, dumpy, etc 13 ⅓ 1 Jan 2001 Lift slab equipment 5 1 Jan 2001 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saw benches (portable) 13 ⅓ 1 Jan 2001 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased) Welding units (portable): Light type 6 ⅔ 1 Jan 2001 Medium and other types 10 1 Jan 2001 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 | Insert CONSTRUCTION ( 30110 to 32990 ) Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks, etc 13 ⅓ 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 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 scarifers) 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: Batching plant: Portable and demountable 6 ⅔ 1 Jan 2001 Static 13 ⅓ 1 Jan 2001 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 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/Front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Levels: Dumpy 7 * 1 Jul 2008 Laser beam 10 * 1 Jul 2008 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: 1 Jul 2008 Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 | [16] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES ( 66110 to 67200 ), sub-category Rental and hiring services (except real estate) (66110 to 67200) | Omit Air hoses 1 * 1 Jul 2005 | Omit Concrete mixers 5 * 1 Jul 2005 Concrete surface preparation assets (including floor grinders and planers) 5 * 1 Jul 2005 Concrete trowels (helicopter style) 10 * 1 Jul 2005 Concrete vibrators - brushcutter style 5 * 1 Jul 2005 Concrete vibrators - shaft 3 * 1 Jul 2005 Concrete vibrators - drive unit 6 * 1 Jul 2005 | Omit Hand tools - battery 4 * 1 Jul 2005 | Omit Cables and handpieces 5 * 1 Jul 2005 | After Concrete kibble buckets 15 * 1 Jul 2005 | Insert Concrete mixers 4 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 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 shafts 3 * 1 Jul 2008 | After Hand tools - air 5 * 1 Jul 2005 | Insert Hand tools - battery 3 * 1 Jul 2008 | [17] Table A, industry category ADMINISTRATIVE AND SUPPORT SERVICES (73110 to 73200) , after sub-category Building cleaning, pest control and other support services (73110 to 73200) | Insert Packaging services (73200) Fruit and vegetables pack houses assets used off farm Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets 15 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 | [18] Table B, items beginning with A | Insert Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 | [19] Table B, items beginning with B | Omit Bores 13 ⅓ 1 Jan 2001 | Insert Bending machines (bar, angle and rod) 10 * 1 Jul 2008 | Insert Block and brick elevators, portable 10 * 1 Jul 2008 | [20] Table B, items beginning with C | Omit Concrete mixers 10 1 Jan 2001 | Insert Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 | Insert 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 scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 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 shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 | [21] Table B, items beginning with D | Omit Dams (not being earth tanks) 40 1 Jan 2001 | [22] Table B, items beginning with F | Insert Formwork, beams and props, steel 10 * 1 Jul 2008 | [23] Table B, items beginning with G | Omit Generators (excluding emergency or standby generators) 20 * 1 Jul 2005 | Insert Generators (see in Table B, Power supply assets) | [24] Table B, items beginning with L | Insert Levels: Dumpy 7 * 1 Jul 2008 Laser beam 10 * 1 Jul 2008 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 | [25] Table B, items beginning with P | Omit Power supply assets, emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) system: Line interactive types 5 * 1 Jul 2005 On line double conversion types 10 * 1 Jul 2005 Power tools (hand operated) 5 1 Jan 2001 | Insert Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) system: Line interactive types 5 * 1 Jul 2005 On line double conversion types 10 * 1 Jul 2005 Generators, portable (incorporating attached engine management and generator monitoring instruments) Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 | [26] Table B, items beginning with S | Omit Saws (chain) 3 1 Jan 2001 | Insert Saws, bench and mitre, portable 7 * 1 Jul 2008 | [27] Table B, items beginning with T | Omit Tanks: Galvanised Iron: Bore water 10 1 Jan 2001 Rain water 20 1 Jan 2001 Reinforced concrete or masonry 50 1 Jan 2001 Underground 50 1 Jan 2001 | [28] Table B, items beginning with W | Omit Generally 20 1 Jan 2001 | Omit Windmills 20 1 Jan 2001 | Insert Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling gun): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 PVC 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 | Insert Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008