Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 2)
Reference: Effective Life 2002/2
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 5 December 2002
Signatory: BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel
Registration number: F2005B01735
Registration date: 18 August 2005


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 2). | This Determination commences on 1 January 2003. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001. | (section 3) | [1] Table A, industry category Health and Community Services (86110 to 87290) | substitute HEALTH AND COMMUNITY SERVICES (86110 to 87290) Dentists' Plant: - Electric motors 20 1 Jan 2001 - High speed equipment: -- Air operated dental drilling equipment 10 1 Jan 2001 -- Air compressors (independent) 20 1 Jan 2001 - Instruments and plant (other than high speed equipment) 20 1 Jan 2001 Medical Assets: - Hospital assets: -- Anaesthesia machines 10 * 1 Jan 2003 -- Angiography assets: --- Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) 4 * 1 Jul 2002 --- Image intensifier 7 * 1 Jul 2002 --- Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors 10 * 1 Jul 2002 -- Cell savers and cell separators 7 * 1 Jan 2003 -- Colposcopes 10 * 1 Jan 2003 -- Defibrillators 10 * 1 Jan 2003 -- Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 -- Endoscopic surgery assets (excluding disposable accessories): --- Arthroscopic fluid management systems 7 * 1 Jan 2003 --- Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 --- Endoscopic camera systems: ---- Beam splitters and light sources 10 * 1 Jan 2003 ---- Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 ---- Still cameras 7 * 1 Jan 2003 ---- Video monitors and video recorders 7 * 1 Jan 2003 --- Endoscopic electrosurgical generators 10 * 1 Jan 2003 --- Endoscopic lasers 10 * 1 Jan 2003 --- Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 --- Haemodialysis machines 7 * 1 Jan 2003 --- Head lights 7 * 1 Jan 2003 --- Hospital furniture: ---- Beds: ----- Electronic 7 * 1 Jan 2003 ----- Mechanical 10 * 1 Jan 2003 ---- Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables 10 * 1 Jan 2003 --- Infusion pumps: ---- General, pain management and rapid 8 * 1 Jan 2003 ---- Syringe driven 6 * 1 Jan 2003 --- Insufflators 10 * 1 Jan 2003 --- Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 --- Mechanical assist assets: ---- Calf and cuff compression devices 8 * 1 Jan 2003 ---- Cardiac bypass and heart lung machines 8 * 1 Jan 2003 ---- Intra-aortic balloon pumps 8 * 1 Jan 2003 ---- Ventricular assist heart pumps 8 * 1 Jan 2003 --- Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 --- Operating tables and attachments: ---- Electronic 10 * 1 Jan 2003 ---- Mechanical 13 * 1 Jan 2003 --- Operating theatre lights 8 * 1 Jan 2003 --- Pan flushers 10 * 1 Jan 2003 --- Patient hoists and lifters 10 * 1 Jan 2003 --- Patient monitoring assets: ---- Bedside monitoring systems 7 * 1 Jan 2003 ---- Cardiac monitors 7 * 1 Jan 2003 ---- ECG (electrocardiographs) 7 * 1 Jan 2003 ---- Foetal monitors 7 * 1 Jan 2003 ---- Pulse oximeters 7 * 1 Jan 2003 ---- Vital signs monitors 7 * 1 Jan 2003 --- Patient warming assets (excluding disposable accessories): ---- Fluid warmers 10 * 1 Jan 2003 ----Forced air patient warmers 10 * 1 Jan 2003 --- Smoke evacuators 8 * 1 Jan 2003 --- Sterilisation and autoclave processing assets: ---- Drying cabinets 10 * 1 Jan 2003 ---- Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 ---- Flash sterilisers 10 * 1 Jan 2003 ---- Instrument washers 10 * 1 Jan 2003 ---- Pre-vacuum sterilisers 10 * 1 Jan 2003 ---- Ultrasonic cleaners and baths 7 * 1 Jan 2003 --- Surgical instruments: ---- Hand held manually operated instruments 8 * 1 Jan 2003 ---- Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 ---- Ultrasonic aspirators 10 * 1 Jan 2003 ---- Ultrasonic scalpels 10 * 1 Jan 2003 --- Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 --- Surgical microscopes 10 * 1 Jan 2003 --- Ultrasonic bladder scanners 10 * 1 Jan 2003 --- Ultrasonic needle guides 10 * 1 Jan 2003 --- Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 --- Ventilators: ---- Fixed 7 * 1 Jan 2003 ---- Portable 5 * 1 Jan 2003 --- Wheelchairs 10 * 1 Jan 2003 -- Ophthalmic surgeons' plant 10 1 Jan 2001 -- Pathologists' assets: --- Batch slide stainer 6 * 1 Jan 2002 --- Bio hazard chambers 10 * 1 Jan 2002 --- Centrifuges 5 * 1 Jan 2002 --- Incubators 6 * 1 Jan 2002 --- Laboratory analysers 5 * 1 Jan 2002 --- Microscopes 10 * 1 Jan 2002 --- Rotary microtomes 6 * 1 Jan 2002 --- Tissue embedding systems 6 * 1 Jan 2002 --- Tissue processors 6 * 1 Jan 2002 -- Radiologists' diagnostic imaging assets: --- Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software) 10 * 1 Jul 2002 --- Computed radiography (CR) digitiser 4 * 1 Jul 2002 --- Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) 10 * 1 Jul 2002 --- Film digitiser 4 * 1 Jul 2002 --- Fluoroscopy assets (excluding direct radiography assets): ---- Fixed system (incorporating buckies, generators, screening table and suspensions) 15 * 1 Jul 2002 ---- Image acquisition system (incorporating a computer, digital camera, integrated software and monitor) 4 * 1 Jul 2002 ---- Image intensifier 7 * 1 Jul 2002 ---- Mobile system (incorporating buckies, generators, screening table and suspensions) 10 * 1 Jul 2002 --- Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 --- Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 --- Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 --- Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software) 15 * 1 Jul 2002 --- Patient archival and communication systems (PACS) 4 * 1 Jul 2002 --- Processing assets: ---- Daylight imaging processors 9 * 1 Jul 2002 ---- Dry laser imaging processors 8 * 1 Jul 2002 ---- Wet laser imaging processors 10 * 1 Jul 2002 --- Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 --- Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 --- X-Ray assets (excluding direct radiography assets): ---- Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 ---- Image intensifier 7 * 1 Jul 2002 ---- Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 -- Vision analyser computer 5 1 Jan 2001 - 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 Veterinary's Plant (mobile clinic designed for carriage on utility or truck) 13 ⅓ 1 Jan 2001 | [2] Table A, industry category Manufacturing (21110 to 29490) , sub-category Metal and Metal Product Manufacturing (27110 to 27690) | before Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 | insert 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 - Pumps 20 * 1 Jan 2003 - Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting: - 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 | [3] Table A, industry category Manufacturing (21110 to 29490) , sub-category Metal and Metal Product Manufacturing (27110 to 27690) | omit Smelting Plant 8 1 Jan 2001 | [4] Table A, industry category Mining (11010 to 15200) , sub-category Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) | omit Coal hulks 16 ⅔ 1 Jan 2001 Conveyor units: -- Rubber conveyor belts 6 ⅔ 1 Jan 2001 -- Idlers 8 1 Jan 2001 -- Motor, drive and structure of conveyor system 13 ⅓ 1 Jan 2001 Dredging Machinery 13 ⅓ 1 Jan 2001 Gangways 40 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Initial containment areas 20 1 Jan 2001 Mine cars 10 1 Jan 2001 Mudlakes 10 1 Jan 2001 Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) * 1 Jul 2002 Pumps (used in mines and coal washing plant) 20 1 Jan 2001 Quarrying Plant and Machinery 10 1 Jan 2001 Railway infrastructure assets and rolling-stock - see Table A Rail Transport (62000) * 1 Jan 2002 Skips in coal mines 13 ⅓ 1 Jan 2001 | insert Mineral Sand Mining and Processing: - Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 - Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 - Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 - Dredges 20 * 1 Jan 2003 - Drying assets: -- Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 -- Rotary dryer kilns 30 * 1 Jan 2003 - Dust management assets: -- Baghouse filters and extractors 30 * 1 Jan 2003 -- Cyclones 15 * 1 Jan 2003 -- Multiclones 20 * 1 Jan 2003 - Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 - Filtration/Dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 - Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators, and wet high intensity magnets) 20 * 1 Jan 2003 - Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 - Screening assets (including screens and trommels) 15 * 1 Jan 2003 - Support assets: -- Control systems 10 * 1 Jan 2003 -- Pipelines, piping and pumps 20 * 1 Jan 2003 -- Tanks: --- Constant density and thickening 20 * 1 Jan 2003 --- Generally (including acid leaching and water) 15 * 1 Jan 2003 - Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 - Waste gas handling assets: -- Afterburners 20 * 1 Jan 2003 -- Cyclones 15 * 1 Jan 2003 -- Electrostatic precipitators 30 * 1 Jan 2003 -- Scrubbers and stacks 20 * 1 Jan 2003 Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) * 1 Jul 2002 Quarrying Plant and Machinery 10 1 Jan 2001 Railway Infrastructure Assets and Rolling-stock - see Table A Rail Transport (62000) * 1 Jan 2002 | [5] Table A, industry category Transport and Storage (61100 to 67090) , sub-category Air Transport and Services to Air Transport (64010 to 64033) and (66300) | substitute Air Transport and Services to Air Transport (64010 to 64033) and (66300) Aircraft Maintenance Assets: - Aircraft testing equipment 13 ⅓ 1 Jan 2001 - General plant and machinery 20 1 Jan 2001 - Hangar fixtures and fittings 20 1 Jan 2001 - Plant subject to excessive corrosion 10 1 Jan 2001 - Precision machines and plant 10 1 Jan 2001 Aircraft Training Assets: - Flight simulators 8 1 Jan 2001 - Link trainers 8 1 Jan 2001 Airport Assets: - Aerobridges 20 * 1 Jan 2003 - Baggage handling assets: -- Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 -- Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 -- Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 - Control systems (excluding computers) 10 * 1 Jan 2003 - Fire safety and rescue assets: -- Breathing units 10 * 1 Jan 2003 -- Drills, air powered 10 * 1 Jan 2003 -- Fire fighting vehicles 20 * 1 Jan 2003 -- Rescue boats: --- Aluminum 20 * 1 Jan 2003 --- Inflatable 8 * 1 Jan 2003 -- Rescue units (jaws of life) 15 * 1 Jan 2003 - Fuel supply assets: -- Aircraft fueller vehicles 15 * 1 Jan 2003 -- Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 -- Filters, fuel 25 * 1 Jan 2003 -- Fire fighting systems 25 * 1 Jan 2003 -- Piping 25 * 1 Jan 2003 -- Pumps, fuel 25 * 1 Jan 2003 -- Tanks 25 * 1 Jan 2003 - Ground support assets: -- Aircraft loader/unloader vehicles 15 * 1 Jan 2003 -- Aircraft stairs: 1 Jan 2003 --- Manual 20 * 1 Jan 2003 --- Vehicle mounted 15 * 1 Jan 2003 -- Airstart units 15 * 1 Jan 2003 -- Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 -- Ground power units 15 * 1 Jan 2003 -- High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 -- Tow tractors 20 * 1 Jan 2003 -- Tractors, baggage 15 * 1 Jan 2003 -- Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 - Navigation aids: -- Distance measuring assets 15 * 1 Jan 2003 -- Instrument landing systems 10 * 1 Jan 2003 -- Non-directional beacons (excluding towers) 15 * 1 Jan 2003 -- Radar sensors 15 * 1 Jan 2003 -- Towers 30 * 1 Jan 2003 -- VHF omni range assets (excluding towers) 15 * 1 Jan 2003 - Runway sweepers 15 * 1 Jan 2003 - Terminal building assets: -- Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 -- Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 - Visual aids assets: -- Docking guidance systems 10 * 1 Jan 2003 -- Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 -- Movement area guidance signs 10 * 1 Jan 2003 -- Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 -- Wind direction indicators, illuminated 10 * 1 Jan 2003 | [6] Table B, items beginning with D | omit Dredges 20 1 Jan 2001 | insert Dredges 20 * 1 Jan 2003 | [7] Table B, items beginning with E | omit Escalators (machinery and their moving parts) 16 ⅔ 1 Jan 2001 | insert Escalators (machinery and their moving parts) 20 * 1 Jan 2003 | [8] Table B, items beginning with L | omit Lifts and Elevators: - Electric 16 ⅔ 1 Jan 2001 - Hydraulic 20 1 Jan 2001 | insert Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 | [9] Table B, items beginning with M | after - Motor cycles and scooters 6 ⅔ 1 Jan 2001 | insert Moving walks 20 * 1 Jan 2003