Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 4) 
Reference: Effective Life 2004/4
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 8 December 2004
Signatory: BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel
Registration number: F2005B01784
Registration date: 23 August 2005


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 4) . | This Determination commences on 1 January 2005. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 , as amended by the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 1). | (section 3) | ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION | [1] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200) | After Mobile switching centre hardware 10 * 1 Jul 2002 | Insert Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 | [2] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200) | Omit Equipment shelters (transportable) 25 * 1 Jul 2003 | [3] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200), under the heading Microwave radio telecommunication assets | Omit Air-conditioning units 5 * 1 Jul 2004 | [4] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200), under the heading Microwave radio telecommunication assets | Omit Batteries, rectifiers 6 * 1 Jul 2004 Equipment shelter 25 * 1 Jul 2004 | [5] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200), under the sub-heading Mobile telecommunications assets, Base station assets | Omit Air conditioners 5 * 1 Jul 2002 | [6] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200) | Omit Racks 20 * 1 Jul 2003 | [7] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200) | After Satellite telemetry and control systems 15 * 1 Jan 2005 | Insert Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 | [8] Table A, industry category ELECTRICITY, GAS AND WATER SUPPLY (36100 to 37020) | Omit Water supply, sewerage and drainage services ( 37010 to 37020 ) Moulds (steel moulds for the production of castings for sewage treatment plant) 5 1 Jan 2001 Sewage treatment plant 20 1 Jan 2001 Water mains 50 1 Jan 2001 | [9] Table A, industry category ELECTRICITY, GAS AND WATER SUPPLY (36100 to 37020), after sub-category Gas supply (36200) | Insert Irrigation water providers ( 37010 ) 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 Water Supply ( 37010 ) 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 Pressure reducing valves 25 * 1 Jan 2005 Valves (excluding pressure reducing valves) 30 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Dam or weir intake structures 100 * 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 Pen-stops 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 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 pumping station detention tanks 80 * 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 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 15 * 1 Jan 2005 Sewerage and Drainage Services ( 37020 ) Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Valves (excluding pressure reducing valves) 30 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 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 Pen-stops 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Methane gas and cogeneration assets (see Table A - Electricity supply 36100 and Gas supply 36200) Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and PH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives 15 * 1 Jan 2005 | [10] Table A, industry category MANUFACTURING (21110 to 29490) | Omit Log sawmilling and timber dressing and Other wood product manufacturing ( 23110 to 23290 ) Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stacker 15 * 1 Jan 2001 Tray sorter 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 | Substitute Log sawmilling and timber dressing ( 23110 to 23130 ) Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stacker 15 * 1 Jan 2001 Tray sorter 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Other wood product manufacturing ( 23230 to 23290 ) Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 | [11] Table A, industry category MANUFACTURING (21110 to 29490), after sub-category, Log sawmilling and timber dressing (23110 to 23130) | Insert Plywood and Veneer manufacturing ( 23210 ) Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Lay-up and glue spreading assets (including rollers, curtains, spray coaters and liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Log sawmilling and timber dressing (23110 to 23130), Saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Fabricated wood manufacturing ( 23220 ) Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Log sawmilling and timber dressing (23110 to 23130), Saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-presses and hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 | [12] Table A, industry category PERSONAL AND OTHER SERVICES (95110 to 97000), after sub-category Other personal services (95210 to 95291) | Insert Waste disposal services ( 96340 ) Garbage compactor trucks (including the compactor) 10 * 1 Jan 2005 | [13] Table B, items beginning with M | Omit Buses, lorries and trucks: Generally 6 ⅔ 1 Jan 2001 Heavy haulage of goods or passengers (long distance and inter-city) 5 1 Jan 2001 Heavy haulage (building and construction and road making industries) 5 1 Jul 2002 | [14] Table B, items beginning with M | Before Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): | Insert Buses having a gross vehicle mass of more than 3.5 tonnes 15 * 1 Jan 2005 | [15] Table B, items beginning with M | After Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): Taxis 4 1 Jan 2001 | Insert 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 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 * 1 Jan 2005 | [16] Table B, items beginning with M | After Motor cycles and scooters 6 ⅔ 1 Jan 2001 | Insert 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 10 1 Jan 2005 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 * 1 Jan 2005 For Garbage compactor trucks see Table A, Personal and Other Services (95110 to 97000), Waste disposal services (96340) | [17] Table B, items beginning with T | Omit Computerised PABX equipment 20 1 Jan 2001 Substitute PABX computerised assets 10 * 1 Jan 2005 | [18] Table B, items beginning with T | Omit Trailers 10 1 Jan 2001 | [19] Table B, items beginning with V | After Vending machine 5 * 1 Jul 2001 | Insert Ventilation fans (excluding ducting, piping and vents) 20 1 Jan 2005