Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 4) 
Reference: Effective Life 2006/4
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 30 November 2006
Signatory: BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel
Registration number: F2006L04005
Registration date: 8 December 2006


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 4) . | This Determination commences on 1 January 2007. | 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) | After Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 | Insert Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 | [2] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | After Bee farming plant: Beehives 13 ⅓ 1 Jan 2001 Processing plant 20 1 Jan 2001 | Insert Beef cattle assets: Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards including races and coolers (steel and timber): Permanent type 30 * 1 Jan 2007 Portable type 20 * 1 Jan 2007 Feed bins including hay racks 15 * 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlot assets: Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub grinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 | [3] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | After 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 | Insert Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 * 1 Jan 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Transmitters 7 * 1 Jan 2007 Buckets 10 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 | [4] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | After Harvester/Sweeper 6 ⅔ 1 Jan 2001 | Insert Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 12 * 1 Jan 2007 | [5] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Poultry farmers' plant (incubators) 20 1 Jan 2001 | Substitute Sheep farming assets: Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to a jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders and hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probes and monitors) 5 * 1 Jan 2007 Sheep handling assets (including autodrafters, conveyors, cradles, crates, crutching trailers, elevators, ewe lifters, handlers, hydraulic lifts, rollover units, shearing tables, weigh crates and winches used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent type 40 * 1 Jan 2007 Portable type 25 * 1 Jan 2007 Woolshed assets: Grinding machine for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Woolpresses 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Wool tables, steel type 20 * 1 Jan 2007 | [6] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Sheep, Beef Cattle and Grain Farming and Other Crop Growing (01410 to 01590) | Omit the sub-category, substitute Poultry farming for breeding, eggs and meat ( 01710 to 01720 ) Animal housing structures (incorporating frame, walls, roof, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: * 1 Jan 2007 Egg grader and packing systems (including box erectors, box sealers, candling machines; conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries ( 01710 to 01720 ) Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatchers (including integrated controller unit) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, roof, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators - chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/Incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/Destacker systems 20 * 1 Jan 2007 Transfer machines - farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines - setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 | [7] Table A, industry category MINING ( 06000 to 10900 ), sub-category Oil and gas extraction ( 07000 ) | Omit Oil exploration plant and equipment: Oil rigs (off-shore drilling) and ancillary equipment 10 1 Jan 2001 Oil search equipment (used for geophysical surveys in remote areas): Drilling plant and down-hole equipment 5 1 Jan 2001 General plant and equipment 10 1 Jan 2001 Mobile units and vehicles (other than passenger cars) 5 1 Jan 2001 Other survey equipment 10 1 Jan 2001 Portable sleeping and messing huts 5 1 Jan 2001 Seismic survey equipment 5 1 Jan 2001 Vessel (supply) 13 ⅓ 1 Jan 2001 | [8] Table A, industry category MINING ( 06000 to 10900 ), after sub-category Construction material mining ( 09110 to 09190 ) | Insert Petroleum exploration services ( 10112 ) Exploration assets used onshore: Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Down hole geophysics units - truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Exploration assets used offshore: Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Down hole geophysics units - skid mounted 10 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services ( 10122 ) Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs - shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Total stations (incorporating a theodolite) 5 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 | [9] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Printing ( 16110 ), entry relating to Support assets | Omit Dust/waste extraction systems 15 * 1 Jan 2006 | Substitute Dust/waste extraction systems: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 | [10] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Newspaper printing or publishing ( 16110 ) | Omit Newspaper wrapping machines 10 1 Jan 2001 Offset printers 10 1 Jan 2001 | Substitute Newspaper printing assets: Ancillary assets: Automated guided vehicles (including laser guided vehicles - LGV's - and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines - see Table A, Other store base retailing (42100 to 42799)) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset ('coldset') webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Post-press (finishing) trade services assets - see Table A Printing support services (16120) Pre-press trade services assets - see Table A Printing support services(16120) Quality control assets - see Table A Printing assets (16120) Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Support assets - see Table A Printing assets (16120) | [11] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Printing support services ( 16120 ), entry relating to Post-press (finishing) trade services assets | After Mail inserters 5 * 1 Jan 2006 | Insert Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 | [12] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Printing support services ( 16120 ), entry relating to Pre-press trade services assets | After Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct- to-plate flexographic platesetters (Computer Digital Imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 | Insert Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 | [13] Table A, industry category RETAIL TRADE ( 39110 to 43209 ), after sub-category Food retailing ( 41100 to 41290 ) | Insert Other store - based retailing ( 42100 to 42799 ) Newspaper wrapping machines 10 1 Jan 2001