Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 1) 
Reference: Effective Life 2004/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 15 June 2004
Signatory: BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel
Registration number: F2005B01633
Registration date: 23 August 2005


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 1) . | This Determination commences on 1 July 2004. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category ACCOMMODATION, CAFES AND RESTAURANTS (57100 to 57402) | Omit Accommodation (57100) Houses and Flats Let Furnished: Blinds, Venetian 20 1 Jan 2001 Electric clock 13 ⅓ 1 Jan 2001 Electric heater 10 1 Jan 2001 Garbage units (compacting) 6 ⅔ 1 Jan 2001 Refrigerators 13 ⅓ 1 Jan 2001 Stoves 20 1 Jan 2001 | [2]-Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 04203), sub-category Agriculture (01110 to 04203) | Omit heading Agriculture (01110 to 02200) | Substitute Agriculture and Services to agriculture (01110 to 02200) | [3]-Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 04203), sub-category Forestry and logging (03010 to 03030) | Insert after Agriculture and Services to agriculture (01110 to 02200) Forestry and logging (03010 to 03030) Logging plant: Cable system (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 | [4]-Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 04203), sub-category Fishing/Aquaculture (04110 to 04203) | Omit heading Fishing / Aquaculture (04110 to 04203) | Substitute Marine fishing and Aquaculture (04110 to 04203) | [5]-Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication Services (71110 to 71200) | Omit heading Telecommunication services (71110 to 71200) | Substitute Telecommunication services (71200) | [6]-Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication Services (71110 to 71200) | Insert after entry for International telecommunications submarine cable Telecommunication services (71200) Microwave radio telecommunication assets: Air-conditioning units 5 * 1 Jul 2004 Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Batteries, rectifiers 6 * 1 Jul 2004 Equipment shelter 25 * 1 Jul 2004 Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter: High capacity licensed microwave radio system ≥ 68Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system ≥ 16Mb to < 68Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexer 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 | [6]-Table A, industry category HEALTH AND COMMUNITY SERVICES (86110 to 87290) | Omit Nursing Homes (86130) Nursing Home: Commode 13 ⅓ 1 Jan 2001 Nurse call equipment 20 1 Jan 2001 Scales 20 1 Jan 2001 Shower chairs 10 1 Jan 2001 Trolleys 13 ⅓ 1 Jan 2001 | Substitute Nursing homes (86130) Beds: Electronic 7 * 1 Jul 2004 Mechanical 10 * 1 Jul 2004 Bedside cabinets/lockers, carts and poles and overbed tables 10 * 1 Jul 2004 Commodes 10 * 1 Jul 2004 Nurse call systems 7 * 1 Jul 2004 Pan flushers 10 * 1 Jul 2004 Patient hoists and lifters 10 * 1 Jul 2004 Patient monitoring assets 7 * 1 Jul 2004 Patient scales 10 * 1 Jul 2004 Shower chairs 7 * 1 Jul 2004 Trolleys 10 * 1 Jul 2004 Wheelchairs 10 * 1 Jul 2004 | [7]-Table A, industry category MANUFACTURING (21110 to 29490) | Omit the category | Substitute MANUFACTURING (21110 to 29490) Food, beverage and tobacco manufacturing (21110 to 21900) Aerated water plant 13 ⅓ 1 Jan 2001 Bacon manufacture: Bacon bins (demountable pig confinement units): Galvanised iron components of structure 33 ⅓ 1 Jan 2001 Plant installed in structure 20 1 Jan 2001 Curing plant: Fixtures (including overhead tracking) 20 1 Jan 2001 Other 13 ⅓ 1 Jan 2001 Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery): Brick, stone or concrete structure 100 1 Jan 2001 Wooden structure 20 1 Jan 2001 Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray unit, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage unit 20 * 1 Jan 2002 Automatic product handling assets (including basket loader and basket stacker) 15 * 1 Jan 2002 Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral cooler, spiral freezer 10 * 1 Jan 2002 Final prover (mechanical type) 15 * 1 Jan 2002 Final prover (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicer, cake slicer and reciprocating blade slicer) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 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 Butchers' plant 20 1 Jan 2001 Cigarette paper cutting and folding plant 10 1 Jan 2001 Confectioners' machinery 20 1 Jan 2001 Dairy product manufacturing: Buildings Factory building (66 ⅔ percent of the total cost of the building is regarded as an integral part of plant and machinery): Brick or concrete structure 100 1 Jan 2001 Wooden structure 20 1 Jan 2001 Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15 * 1 Jan 2001 Cheese blockformers 15 * 1 Jan 2001 Churns (includes continuours buttermaker, butter reworker and ice cream freezer) 15 * 1 Jan 2001 Continuous cheddaring machine 15 * 1 Jan 2001 Conveyors 10 1 Jan 2001 Driers (includes drum, fluidised bed and spray) 20 * 1 Jan 2001 Evaporators (includes circulation/vacuum chamber and falling film) 20 * 1 Jan 2001 Heat exchangers 15 * 1 Jan 2001 Homogenisers 15 * 1 Jan 2001 Membrane filtration plant: Filter membranes 1 ½ * 1 Jan 2001 Membrane holding tanks 15 * 1 Jan 2001 Pumps (brine and cream) 10 1 Jan 2001 Tanks (includes storage, mixing, process and balance tanks) 20 * 1 Jan 2001 Water cooling and aerating plant 8 1 Jan 2001 Distillery plant (brandy etc) 13 ⅓ 1 Jan 2001 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 Fruit and vegetable canning plant 20 1 Jan 2001 Jam-making plant 20 1 Jan 2001 Linseed oil manufacturing plant 13 ⅓ 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 Meat works plant: Building (66 ⅔ per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery): Brick, stone and concrete structures 100 1 Jan 2001 Wooden structures 20 1 Jan 2001 Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors) 20 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Pasta manufacturing and related freezing equipment 10 1 Jan 2001 Poultry processing plant: Conveyor systems and troughing 20 1 Jan 2001 Refrigeration plant and boiler 10 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Rendering plant: Bagging/weigh batching machine 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper) 10 * 1 Jan 2001 Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater) 15 * 1 Jan 2001 Decanter/centrifuge 12 * 1 Jan 2001 Environmental control equipment (includes condenser and associated equipment, bio-filter, air--scrubber, after-burner and dissolved air flotation system) 10 * 1 Jan 2001 Feathrolyser/feather hydrolyser 10 * 1 Jan 2001 Magnet 15 * 1 Jan 2001 Mill 10 * 1 Jan 2001 Mincer/grinder 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screen ) 15 * 1 Jan 2001 Pre-breaker/pre-hogger 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw press/expeller press 13 * 1 Jan 2001 Separator/polisher 15 * 1 Jan 2001 Tallow storage tank 15 * 1 Jan 2001 Waste heat evaporator 15 * 1 Jan 2001 Rice milling plant 13 ⅓ 1 Jan 2001 Sugar mills 13 ⅓ 1 Jan 2001 Tobacco kilns 20 1 Jan 2001 Wine-making machinery 20 1 Jan 2001 Textile, clothing, footwear and leather manufacturing (22110 to 22620) Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Clothing and millinery manufacturing plant: Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 1 Jan 2001 General plant 20 1 Jan 2001 Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Flock manufacturing plant: General plant 20 1 Jan 2001 Carding machines 13 ⅓ 1 Jan 2001 Knitting machines 13 ⅓ 1 Jan 2001 Rope and twine manufacturers' plant 20 1 Jan 2001 Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool scouring machinery 16 ⅔ 1 Jan 2001 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 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 Paper and paper product manufacturing (23310 to 23390) Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers, and turbo generators) - see Table A Electricity supply (36100) * 1 Jan 2002 Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and-reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation-cells, pulpers and repulpers, refiners, screens--and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Printing, publishing and recorded media (24110 to 24309) Bookbinding plant and machinery 20 1 Jan 2001 Newspaper wrapping machines 10 1 Jan 2001 Printers' plant and machinery: Dryers automatic and semi-automatic 6 ⅔ 1 Jan 2001 Dryers manual 20 1 Jan 2001 Electronic engraving machines 10 1 Jan 2001 Graphic arts plant: Colour scanners 10 1 Jan 2001 Guillotines 10 1 Jan 2001 Offset printers 10 1 Jan 2001 Platemaking apparatus 10 1 Jan 2001 Machinery 13 ⅓ 1 Jan 2001 Photo-typesetting plant (computerised) 5 1 Jan 2001 Printing machines incorporating electronic memory units 10 1 Jan 2001 Screen printing plant (automatic and semi-automatic, including dryers) 6 ⅔ 1 Jan 2001 Type 6 ⅔ 1 Jan 2001 Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 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 adsorber 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 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 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 Medicinal and pharmaceutical product manufacturing (25430) 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 Rubber product manufacturing (25510 to 25590) Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 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 Non-metallic mineral product manufacturing (26100 to 26400) 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 (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 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 Metal product manufacturing (27110 to 27690) 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 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 Alumina production (27210) Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Brick or concrete structure 100 1 Jan 2001 Wooden structure 20 1 Jan 2001 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting (27220) Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Copper, silver, lead and zinc smelting, refining and Basic non-ferrous metal manufacturing n.e.c. (27230) and (27290) Pyrometallurgy assets: Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Crushing and milling, infrastructure support, or materials handling assets used in pyrometallurgy - see Table A Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electro refining process assets 20 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Tinsmiths' plant 20 1 Jan 2001 Non-ferrous metal casting (27330) 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 Motor vehicle and part manufacturing (28110 to 28190) For metal casting assets see determinations for Non-ferrous metal casting (27330) Motor vehicle manufacturing plant: Basic machinery 10 1 Jan 2001 Tooling (i.e. jigs, dies, press tools and specialty attachments such as working heads and work--holding tools) 3 1 Jan 2001 Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting, etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Other transport equipment manufacturing (28210 to 28290) Motor cycle building plant 10 1 Jan 2001 Photographic and optical good manufacturing (28310) Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Manual 10 * 1 Jul 2004 Automated 5 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Professional and scientific equipment manufacturing n.e.c . (28390) Watchmakers' plant 10 1 Jan 2001 Other manufacturing (29110 to 29490) Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellers' plant 10 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 | [8]-Table A, industry category MINING (11010 to 15200), sub-category General mining and mineral processing assets (excluding oil and gas) (11010 to 11020) and (13110 to 15200) | Omit heading General mining and mineral processing assets (excluding oil and gas) (11010 to 11020) and (13110 to 15200) | [9]-Table A, industry category MINING (11010 to 15200) | Insert after entry for Materials handling assets : Water storage tanks Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 | [10]-Table A, industry category MINING (11010 to 15200), sub-category Sand mining - mineral (13150) | Omit heading Sand mining - mineral (13150) | Substitute Mineral sand mining (13150) | [11]-Table A, industry category MINING (11010 to 15200), after sub-category Oil and gas extraction (12000) | Insert Gold ore mining (13140) Gold ore processing assets: Adsorption process assets 15 * 1 July 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp and carbon in leach processes) 15 * 1 July 2004 Shaking tables 12 * 1 Jul 2004 Slurry pipelines 15 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 | [12]-Table A, industry category MINING (11010 to 15200), after sub-category Mineral sand mining (13150) | Insert Nickel ore mining (13160) Nickel ore processing assets: Mineral treatment structure (including structures holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 | [13]- Table A, industry category MINING (11010 to 15200), sub - category Construction material mining (14110 to 14190) | Relocate the sub-category to after Nickel ore mining (13160) | [14]- Table A, industry category PROPERTY AND BUSINESS SERVICES (77110 to 78690) | Insert after category heading | Note where the terms 'freestanding' and 'fixed' are used in entries for this industry category, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. | [15]-Table A , industry category PROPERTY AND BUSINESS (77110 to 78690) | Insert before Machinery and equipment hiring and leasing (77410-77430) Residential property operators (77110) Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): -Air-cooled 15 * 1 Jul 2003 -Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling,--floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 Digital video display (DVD) players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Floor coverings (removable without damage): Carpet 10 1 Jan 2001 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: -Ducted central heating unit 20 * 1 Jul 2004 -Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Solar power generating system assets 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 PABX computerised assets 10 * 1 Jul 2004 Telephone hand sets 10 * 1 Jul 2004 Television antennas, freestanding 5 * 1 Jul 2004 Television sets 10 * 1 Jul 2004 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCR) 5 * 1 Jul 2004 Water pumps 20 1 Jan 2001 Window blinds, internal 10 * 1 Jul 2004` Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5 * 1 Jul 2004 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 20 * 1 Jul 2004 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phone 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: A C variable speed drives 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 10 * 1 Jul 2004 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 10 * 1 Jul 2004 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 10 * 1 Jul 2004 Ironing boards, freestanding 7 * 1 Jul 2004 Irons 5 * 1 Jul 2004 Washing machines 10 * 1 Jul 2004 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 8 * 1 Jul 2004 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 12 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Closed circuit television systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infra-red, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) Units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 | [16]-Table A , industry category RETAIL TRADE (51100 TO 53295) sub - category Personal and household good retailing (52511 to 52597) | Relocate the subcategory to before Motor vehicle retailing and services (53110 to 53295) | [17]-Table A , industry category TRANSPORT AND STORAGE (61100 TO 67090) | Omit heading Air Transport and Services to Air Transport (64010 to 64033) and (66300) | Substitute Air and space transport and Services to air transport (64010 to 64033) and (66300) | [18]-Table B, items beginning with A | Omit Alarms 20 1 Jan 2001 | [19]-Table B, items beginning with C | Omit Carpets: In houses let furnished 10 1 Jan 2001 | [20]-Table B, items beginning with C | Omit Curtains and drapes 6 ⅔ 1 Jan 2001 | Substitute Curtains and drapes 6 * 1 Jul 2004 | [21]-Table B, items beginning with F | Omit Fire Control and Alarm Systems: Alarm, hoses and nozzles 20 1 Jan 2001 Automatic fire sprinklers 20 1 Jan 2001 Fire extinguishers 13 ⅓ 1 Jan 2001 Water services 50 1 Jan 2001 | Substitute Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: A C variable speed drive 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 | [22]-Table B, items beginning with S | Omit Security Systems: Bullet resistant screens (not forming part of the building) 20 1 Jan 2001 Burglar alarms 6 ⅔ 1 Jan 2001 Camera scanning (of type used in large retail establishments) 6 ⅔ 1 Jan 2001 Electronic tags (releases - retail stores) 6 ⅔ 1 Jan 2001 | Substitute Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Bullet resistant screens (not forming part of the building) 20 1 Jan 2001 Camera scanning (of type used in large retail establishments) 6 ⅔ 1 Jan 2001 Closed circuit television systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Electronic tags (releases - retail stores) 6 ⅔ 1 Jan 2001 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infra-red and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) unit 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 | [23]-Table B, items beginning with S | Omit Swimming pools: Above-ground 10 1 Jan 2001 Concrete 50 1 Jan 2001 Fibreglass 20 1 Jan 2001 Filtration equipment 13 ⅓ 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 | Substitute Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools: Above-ground 10 1 Jan 2001 Concrete 50 1 Jan 2001 Fibreglass 20 1 Jan 2001 | [24]-Table B | After X | Insert Y Z | [25]-Table F | Omit the Table