Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 2) 
Reference: Effective Life 2006/2
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 19 June 2006
Signatory: BRUCE WILLIAM QUIGLEY, First Assistant Commissioner
Registration number: F2006L01901
Registration date: 21 June 2006


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 2) . | This Determination commences on 1 July 2006. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A | Omit all of Table A and substitute with the following; ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION AGRICULTURE, FORESTRY AND FISHING (( 01110 to 05290 ) Agriculture ( 01110 to 01990 ) Agricultural implements and plant (general including station plant) 10 1 Jan 2001 Bacon bins (demountable pig confinement units): Galvanised iron components of structure 33 ⅓ 1 Jan 2001 Plant installed in structure 20 1 Jan 2001 Banana ripening plant 13 ⅓ 1 Jan 2001 Bee farming plant: Beehives 13 ⅓ 1 Jan 2001 Processing plant 20 1 Jan 2001 Bridges (wooden) 20 1 Jan 2001 Cotton sheds (humidification) 20 1 Jan 2001 Curing barns (tobacco, timber, peanut, corn or grain) 13 ⅓ 1 Jan 2001 Dairy farm plant (power): 20 1 Jan 2001 Fences: General (including wire and wire netting used in construction of fencing) 33 ⅓ 1 Jan 2001 Electric 20 1 Jan 2001 Fruit-growers' plant: Dips, pans, spray pumps, etc 10 1 Jan 2001 Fumigation tents and machinery 10 1 Jan 2001 Hail netting: Black (UV inhibited) 10 1 Jan 2001 White or clear 5 1 Jan 2001 Support poles, wires, high tensile cables 40 1 Jan 2001 Racks (dried fruit) 20 1 Jan 2001 Tecto applicator (citrus anti-fungal plant) 5 1 Jan 2001 Glass houses (metal-framed) 50 1 Jan 2001 Greenhouse 'igloo' components: Galvanised piping frames 20 1 Jan 2001 Fibreglass covering, electric fans and misted water spray equipment 6 ⅔ 1 Jan 2001 Harvester/Sweeper 6 ⅔ 1 Jan 2001 Headers, self propelled (combine harvesters) 6 ⅔ 1 Jan 2001 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way Shed Row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruit 30 * 1 Jan 2001 Lemon 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarin 25 * 1 Jan 2001 Orange 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almond 25 * 1 Jul 2001 Cashew 25 * 1 Jul 2001 Chestnut 25 * 1 Jul 2001 Hazelnut 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecan 25 * 1 Jul 2001 Pistachio 25 * 1 Jul 2001 Walnut 25 * 1 Jul 2001 Pome: Apple 20 * 1 Jan 2001 Pear 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarine 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peach 10 * 1 Jan 2001 Plum 15 * 1 Jan 2001 Prune 20 * 1 Jan 2001 Tropical: Avocado 20 * 1 Jan 2001 Mango 30 * 1 Jan 2001 Irrigation plant and equipment: Metal piping 13 ⅓ 1 Jan 2001 Other piping (including concrete channels but not earth channels) 20 1 Jan 2001 Other plant 20 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Motor cycles (used for mustering, maintenance of fences, etc) 3 1 Jan 2001 Mushroom growers' plant: Air conditioning plant 6 ⅔ 1 Jan 2001 Buildings: Peak heat, spawn running and growing rooms 10 1 Jan 2001 Other: Timber or steel frame 33 ⅓ 1 Jan 2001 Brick, stone or concrete walls 50 1 Jan 2001 Compost preparation plant 6 ⅔ 1 Jan 2001 General plant (including spraying, watering and pumping equipment) 6 ⅔ 1 Jan 2001 Growing trays 6 ⅔ 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 1 Jan 2001 Peanut blanching plant: Air piping 20 1 Jan 2001 Blanchers 10 1 Jan 2001 Colour sorter (electronic) 10 1 Jan 2001 Control panel 20 1 Jan 2001 Cooling equipment (including control panel) 13 ⅓ 1 Jan 2001 Elevators 10 1 Jan 2001 Exhaust fans 20 1 Jan 2001 Fumigation equipment 10 1 Jan 2001 Pal boxes 3 1 Jan 2001 Plant water services 50 1 Jan 2001 Roaster and dryer 10 1 Jan 2001 Scales 20 1 Jan 2001 Storage surge bins 20 1 Jan 2001 Tipping unit 20 1 Jan 2001 Transformers 40 1 Jan 2001 Vibrating conveyors 10 1 Jan 2001 Poultry farmers' plant (incubators) 20 1 Jan 2001 Sheep farming plant: Shearing machines 13 ⅓ 1 Jan 2001 Shearing stands (demountable) 10 1 Jan 2001 Sheep dips (concrete) 50 1 Jan 2001 Woolsheds: With brick, stone or concrete walls 66 ⅔ 1 Jan 2001 Wood or iron walls 50 1 Jan 2001 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stockyards, pens, lairages 20 1 Jan 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Vegetable processing equipment 13 ⅓ 1 Jan 2001 Water tower (brick) 100 1 Jan 2001 Forestry and logging ( 03010 to 03020 ) 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 Aquaculture and fishing ( 02011 to 02039 and 04111 to 04199 ) Fish farming ponds (earth and clay) 20 1 Jan 2001 Fishing plant: Boats 13 ⅓ 1 Jan 2001 Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 Pearling and oyster fishing plant: Luggers (oyster fishing) 13 ⅓ 1 Jan 2001 Pearling boats 20 1 Jan 2001 Pumps 13 ⅓ 1 Jan 2001 Prawn farming ponds and plant 20 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION MINING ( 06000 to 10900 ) Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 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 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 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 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility - (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: * 1 Jul 2003 Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers; 25 * 1 Jul 2003 Overhead crane/gantry 30 * 1 Jul 2003 Stack (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tripper/stacker and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 Mineral dressing assets: Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones: Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port assets - see Table A Water transport and Water transport services (48100 to48200) and (52110 to 52190) * 1 Jul 2002 Railway infrastructure assets and rolling-stock - see Table A Rail transport (47100) * 1 Jan 2002 Surface mobile mining machines: Bucket wheel excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill rigs (Production) 10 * 1 Jul 2002 Electric rope shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic excavators (including hydraulic front - shovels) 10 * 1 Jul 2002 Lighting system 10 * 1 Jul 2002 Off highway trucks (including articulated, rigid- dump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid steer loader 7 * 1 Jul 2002 Tool carrier 10 * 1 Jul 2002 Wheel loader 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage system 10 * 1 Jul 2002 Continuous miner 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breaker 15 * 1 Jul 2002 Grader 10 * 1 Jul 2002 Jumbo 10 * 1 Jul 2002 Load-haul-dump machine 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyor 6 * 1 Jul 2002 Beam stage loader 7 * 1 Jul 2002 Hydraulic pump module 15 * 1 Jul 2002 Hydraulic roof support 10 * 1 Jul 2002 Impact crusher 10 * 1 Jul 2002 Mobile conveyor tail end 5 * 1 Jul 2002 Roof support relocation vehicle 10 * 1 Jul 2002 Shearer 7 * 1 Jul 2002 Shearer carrier 10 * 1 Jul 2002 Maintenance vehicle 8 * 1 Jul 2002 Personnel transporter 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lift 6 * 1 Jul 2002 Shuttle car 12 * 1 Jul 2002 Skid steer loader 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loader 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining ( 06000 ) Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead crane/gantry 30 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility - - - (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Tripper/stacker 25 * 1 Jul 2003 Oil and gas extraction ( 07000 ) Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including - centrifugal compressor, column, gas turbine, - heat exchanger, piping and turbo expander) 30 * # 1 Jul 2002 Electricity generation assets - see Table A - Electricity supply (26110 to 26400) Flare tower for gas flare 25 * # 1 Jul 2002 Fractionation train assets (including air cooler, - column, compressor, heat exchanger, piping and - pumps) 30 * # 1 Jul 2002 Hot water system assets 17 ½ * # 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off - gas compressor, cryogenic storage tank, loading - arm, pumps and tank) 30 * # 1 Jul 2002 LNG train assets (including centrifugal - compressor, column, cryogenic heat exchanger, - gas turbine driver and other heat exchangers) 30 * # 1 Jul 2002 Stabiliser process assets (including column, heat - exchanger, pumps and reciprocating compressor) 30 * # 1 Jul 2002 Storage and loading assets (including cryogenic - storage tank, jetty, loading arm, LPG chiller and - pumps) 30 * # 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 * # 1 Jul 2002 Slugcatcher and associated piping 30 * # 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 Gas production assets: Central production facility assets: Boiler 10 * 1 Jul 2002 Cabling for power and control system 30 * # 1 Jul 2002 Diesel system 15 * 1 Jul 2002 Drains system 20 * # 1 Jul 2002 Drill rig 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tip 5 * 1 Jul 2002 Stainless steel piping 30 * # 1 Jul 2002 Fuel gas system 30 * # 1 Jul 2002 Gas compression and reinjection assets: Gas compressor used offshore 10 * 1 Jul 2002 Gas turbine driver used offshore 12 ½ * 1 Jul 2002 Power turbine used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 30 * # 1 Jul 2002 Heat exchanger 30 * # 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 * # 1 Jul 2002 Offshore platform: Generally (including accommodation module, flare structure, helideck, jacket primary steel work and topsides secondary steel work) 30 * # 1 Jul 2002 Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 Piping 30 * # 1 Jul 2002 Pump: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 * # 1 Jul 2002 Seawater lift pump 15 * 1 Jul 2002 Shutdown and fire/gas system 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 30 * # 1 Jul 2002 Utility air compressors 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) * 1 Jul 2002 Floating production storage and offloading (FPSO) vessel (incorporating mooring system) 20 * # 1 Jul 2002 Floating storage and offloading (FSO) vessel (incorporating mooring system) 20 * # 1 Jul 2002 Infield pipeline 30 * # 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer system 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 * # 1 Jul 2002 Trunkline 30 * # 1 Jul 2002 Valve 12 ½ * 1 Jul 2002 Well and downhole equipment 15 * 1 Jul 2002 Wellhead and christmas tree 30 * # 1 Jul 2002 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 Oil production assets: Central production facility assets (excluding FPSOs): Boiler 10 * 1 Jul 2002 Circulation pump 12 ½ * 1 Jul 2002 Drill rig 10 * 1 Jul 2002 Flare tip 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressor used offshore 10 * 1 Jul 2002 Gas turbine driver used offshore 12 ½ * 1 Jul 2002 Power turbine used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 15 * 1 Jul 2002 Generally (including offshore platform) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pump: Circulation pump 12 ½ * 1 Jul 2002 Other 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A - Electricity supply (36100) * 1 Jul 2002 Floating production storage and offloading (FPSO) - vessel (incorporating mooring system) 20 * # 1 Jul 2002 Floating storage and offloading (FSO) vessel - (incorporating mooring system) 20 * # 1 Jul 2002 Infield pipeline 15 * 1 Jul 2002 Instruments (including level, pressure and - temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer system 10 * 1 Jul 2002 Subsea production assets (including control - umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunkline 30 * # 1 Jul 2002 Valve 12 ½ * 1 Jul 2002 Well and downhole equipment 10 * 1 Jul 2002 Wellhead and christmas tree 15 * 1 Jul 2002 Port Assets - see Table A Water transport and Water transport services (48100 to 48200) and (52110 to 52190) * 1 Jul 2002 Iron ore mining ( 08010 ) Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 Gold ore mining ( 08040 ) Gold ore processing assets: Adsorption process assets 15 * 1 Jul 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 Jul 2004 Shaking tables 12 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 Mineral sand mining ( 08050 ) 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 Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 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 Nickel ore mining ( 08060 ) 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 Construction material mining ( 09110 to 09190 ) Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2003 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) * 1 Jul 2003 Hydraulic oversize-rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION MANUFACTURING ( 11110 to 25990 ) Meat and meat product manufacturing ( 11110 to 11130 ) 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 Butchers' plant 20 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 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 Dairy product manufacturing ( 11310 to 11330 ) 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 Fruit and vegetables manufacturing ( 11400 ) Fruit and vegetable canning plant 20 1 Jan 2001 Jam-making plant 20 1 Jan 2001 Grain mill and cereal product manufacturing ( 11610 to 11620 ) Flour-milling plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos, concrete 50 * 1 Jan 2004 Silos, galvanised 30 * 1 Jan 2004 Silos, steel 40 * 1 Jan 2004 Linseed oil manufacturing plant 13 ⅓ 1 Jan 2001 Pasta manufacturing and related freezing equipment 10 1 Jan 2001 Maltsters' plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos (steel and concrete) 100 1 Jan 2001 Rice milling plant 13 ⅓ 1 Jan 2001 Bakery product manufacturing ( 11710 to 11740 ) 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 Sugar and confectionery manufacturing ( 11810 to 11820 ) Confectioners' machinery 20 1 Jan 2001 Sugar mills 13 ⅓ 1 Jan 2001 Beverage manufacturing ( 12110 to 12140 ) Aerated water plant 13 ⅓ 1 Jan 2001 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 Distillery plant (brandy etc) 13 ⅓ 1 Jan 2001 Wine-making machinery 20 1 Jan 2001 Cigarette and and tobacco manufacturing ( 12200 ) Cigarette paper cutting and folding plant 10 1 Jan 2001 Tobacco kilns 20 1 Jan 2001 Textile, leather, clothing and footwear manufacturing ( 13110 to 13520 ) 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 ( 14110 to 14130 ) 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 Plywood and veneer manufacturing ( 14930 ) 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 roller, curtains, and spray coaters, 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 (14110 to 14130), 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 Reconstituted wood product manufacturing ( 14940 ) 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 (14110 to14130), 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-press, 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 Other wood product manufacturing ( 14910 to 14990 ) 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 Pulp, paper and converted paper product manufacturing ( 15100 to 15290 ) 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 (26110 to 26400) * 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 Paper stationery manufacturing ( 15230 ) Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Printing ( 16110 ) Commercial printing assets: Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Offset lithography printing presses: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 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 (including densitometers, plate readers and spectrophotometers) 5 * 1 Jan 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * I Jul 2005 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems 15 * 1 Jan 2006 Flexographic printing assets: Printing machines incorporating electronic memory units 10 1 Jan 2001 Newspaper printing or publishing ( 16110 )- Newspaper wrapping machines 10 1 Jan 2001 Offset printers 10 1 Jan 2001 Printing support services ( 16120 ) Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post-exposure units, ultra-violet (UV) light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 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 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Petroleum refining ( 17010 ) 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 and chemical product manufacturing ( 18110 to 18130 ) Chemical manufacturing plant: General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 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 Pharmaceutical and medicinal product manufacturing ( 18410 ) 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 Cleaning compound and toiletry preparation manufacturing ( 18510 to 18520 ) Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing ( 18910 to 18990 ) Explosive manufacturing and chemical plant 13 ⅓ 1 Jan 2001 Polymer product and rubber product manufacturing ( 19110 to 19200 ) Clothes peg manufacturing plant (plastic) 13 ⅓ 1 Jan 2001 Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Ink factory plant 20 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 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Non metallic mineral product manufacturing ( 20100 to 20900 ) Brick-making plant: Automatic handling equipment 10 1 Jan 2001 Brick kilns and pre kilns 13 ⅓ 1 Jan 2001 Cement brick plant 13 ⅓ 1 Jan 2001 Dryers 13 ⅓ 1 Jan 2001 General plant 10 1 Jan 2001 Cement-making plant: General plant (eg rotary mixing machines) 13 ⅓ 1 Jan 2001 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wet slag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001 Glass bottle manufacturing plant 13 ⅓ 1 Jan 2001 Monumental masons' plant 13 ⅓ 1 Jan 2001 Plaster manufacturing plant 8 1 Jan 2001 Pottery plant 20 1 Jan 2001 Slate works plant 20 1 Jan 2001 Tile manufacturing plant (cement and concrete): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Metal product manufacturing ( 21100 to 21390 ) 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 Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900) 1 Jul 2003 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 Tinsmiths' plant 20 1 Jan 2001 Alumina production ( 21310 ) 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 ( 21320 ) 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 Non ferrous metal casting ( 21410 ) 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 motor vehicle part manufacturing ( 23110 to 23190 ) For metal casting assets see determinations for Non-ferrous metal casting (21420) Motor vehicle manufacturing plant: Basic machinery 10 1 Jan 2001 Tooling (ie 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 ( 23910 to 23990 ) Motor cycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing ( 24110 ) 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 Other professional and scientific equipment manufacturing n.e.c . ( 24190 ) Watchmakers' plant 10 1 Jan 2001 Furniture and other manufacturing ( 25110 to 25990 ) 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 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION ELECTRICITY, GAS, WATER AND WASTE SERVICES ( 26110 to 29220 ) Electricity supply ( 26110 to 26400 ) Electricity distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles concrete, wood, steel or stobie; and transformers pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 471/2 * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity generation: Ash and dust handling and disposal: Ash dams 20 * 1 Jan 2002 Ash slurry system 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel supply and handling: On-site gaseous fuel supply system (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply system (incorporating ownstream delivery pipelines) 30 * 1 Jan 2002 Solid fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power generators: Co-generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Heat recovery steam generator 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engine, diesel fired 20 * 1 Jan 2002 Reciprocating engine, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generator 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Heat recovery steam generator 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generator 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring system 15 * 1 Jan 2002 Diesel reciprocating engine 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engine 20 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas turbine: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection system (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generator 30 * 1 Jan 2002 Steam turbine generator 30 * 1 Jan 2002 Wind: Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Wind turbine 20 * 1 Jan 2002 Power station civil and structural works: Chimney stack: Concrete surround 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling tower, concrete or timber 30 * 1 Jan 2002 Cooling water system (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power station buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity transmission: Control, monitoring, communications and protection systems 121/2 * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 471/2 * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply ( 27000 ) Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meter 15 * 1 Jul 2002 Low pressure (LP) gas storage holder 40 * # 1 Jul 2002 Pigging device 5 * 1 Jul 2002 Pipeline (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 * # 1 Jul 2002 PVC pipeline 30 * # 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 * # 1 Jul 2002 Gas transmission: Compressor gas turbine (GT) driver 20 * 1 Jul 2002 Compressor station assets 30 * # 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meter 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 * # 1 Jul 2002 Pigging device 5 * 1 Jul 2002 Pipeline - transmission, spur or lateral 50 * # 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 * # 1 Jul 2002 Underground gas storage asset 40 * # 1 Jul 2002 Irrigation water providers ( 28110 ) 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 ( 28110 ) 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 ( 28120 ) 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 Electricity supply, 26100 and Gas supply, 27100) 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 Waste disposal services ( 29110 ) Garbage compactor trucks (including the compactor) 10 * 1 Jan 2005 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION CONSTRUCTION ( 30110 to 32909 ) Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 1 Jan 2001 Brick elevators (portable) 5 1 Jan 2001 Chain blocks, rod shears, jacks, etc 13 ⅓ 1 Jan 2001 Compactors 12 * 1 Jul 2002 Compressors (mobile) 12 * 1 Jul 2002 Concreting plant: Batching plant: Portable and demountable 6 ⅔ 1 Jan 2001 Static 13 ⅓ 1 Jan 2001 Buggies or dumpers (motorised) 5 1 Jan 2001 Hoppers, skips and hoist buckets 10 1 Jan 2001 Immersion vibrators 4 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Monorails 5 1 Jan 2001 Steel formwork, beams and props 10 1 Jan 2001 Trowelling machines 4 1 Jan 2001 Vibrating screeders 4 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/Front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Grinding and milling machines 3 1 Jan 2001 Hydraulic excavators 10 * 1 Jul 2002 Levels, dumpy, etc 13 ⅓ 1 Jan 2001 Lift slab equipment 5 1 Jan 2001 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 1 Jul 2002 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saw benches (portable) 13 ⅓ 1 Jan 2001 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 1 Jul 2002 Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased) Welding units (portable): Light type 6 ⅔ 1 Jan 2001 Medium and other types 10 1 Jan 2001 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION WHOLESALE TRADE ( 33110 to 38000 ) Mineral, metal and chemical wholesaling ( 33210 to 33230 ) Petroleum products wholesaling assets: Drums 4 1 Jan 2001 Tanks (including crude, intermediate and finished - product tanks) 20 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION RETAIL TRADE ( 39110 to 43209 ) Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Fuel retailing ( 4000 ) See Automative repair and maintenance (94110 to 94199) Food retailing ( 41100 to 41290 ) Butchers' plant 20 1 Jan 2001 Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun divider/rounder 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough divider 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION ACCOMMODATION AND FOOD SERVICES ( 44000 to 45302 ) Accommodation ( 44000 ) Accommodation providers using assets not listed here may rely on determinations shown for Residential Property Operators (67110). Accommodation providers who operate a pub, tavern, bar, café, restaurant or club within their premises should use the effective life determinations shown for Cafes restaurants, takeawy food services, pubs, taverns, bars and clubs( hospitality) (45110 to 45302) for assets used in that business. Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection - equipment) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors), excluding doors 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters), excluding portable cook tops and ovens. 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs ( hospitality ) ( 45110 to 45302 ) Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers) excluding beer dispensing systems 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION TRANSPORT AND STORAGE ( 46100 to 53090 ) Road transport ( 46100 to 46239 ) Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Taxis 4 1 Jan 2001 Rail transport ( 47100 to 47200 ) Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Infrastructure assets: Electrification assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and crossings 20 * 1 Jan 2002 Rolling-stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: * Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power vans 15 * 1 Jan 2002 Rail mounted track infrastructure assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons - bulk freight: Mineral ores and coal: Carbon steel 20 * 1 Jan 2002 Ferritic steel 30 * 1 Jan 2002 Other: Coke quencher 15 * 1 Jan 2002 Grain hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge - cement 20 * 1 Jan 2002 Used on tram lines 40 1 Jan 2001 Tank cars 20 * 1 Jan 2002 Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 Water transport and support services ( 48100 to 48200 ) and ( 52110 to 52190 ) Boats, ships, lighters, etc: Boats (motor, rowing and sailing) 13 ⅓ 1 Jan 2001 Bulk carriers 16 1 Jan 2001 Container ships 16 1 Jan 2001 Ferry steamers 20 1 Jan 2001 Flexible barges (collapsible bag type) 6 ⅔ 1 Jan 2001 Hovercraft 5 1 Jan 2001 Launches 20 1 Jan 2001 Lighters 20 1 Jan 2001 Lighters (coal - wooden, iron or steel) 16 ⅔ 1 Jan 2001 Mini-submarine 13 ⅓ 1 Jan 2001 Offshore supply vessels 13 ⅓ 1 Jan 2001 Punts and rafts 20 1 Jan 2001 Roll-on/roll-off ships 16 1 Jan 2001 Ships and steamers 20 1 Jan 2001 Surf boats, salvage 16 ⅔ 1 Jan 2001 Tankers (engaged primarily and principally in the tanker trade) 16 1 Jan 2001 Trawler 13 ⅓ 1 Jan 2001 Tugs 20 1 Jan 2001 Port assets: Cargo handling equipment: Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Cranes: Container/portainer 20 * 1 Jul 2002 Fixed 25 * 1 Jul 2002 Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Forklifts: Container handling 7 ½ * 1 Jul 2002 General handling 11 * 1 Jul 2002 Rail mounted gantries 15 * 1 Jul 2002 Reach stackers 10 * 1 Jul 2002 Ship loaders 30 * 1 Jul 2002 Ship unloaders 20 * 1 Jul 2002 Spreaders 5 * 1 Jul 2002 Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 Straddle carriers 12 ½ * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Control systems: Control system assets - plc's and hardware 10 * 1 Jul 2002 Motor control centre and motor control field devices 20 * 1 Jul 2002 Environmental equipment: Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 Oil spill containment boom 10 * 1 Jul 2002 Intermodal facilities: Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 Truck and rail receival dump pit 50 * 1 Jul 2002 Land based facilities: Concrete rail beams and rails 30 * 1 Jul 2002 Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 Dust suppression systems 30 * 1 Jul 2002 Electricity supply assets - see Table A electricity supply (26100 to 26400) * 1 Jul 2002 Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 Navigational aids: Land based navigational aids 20 * 1 Jul 2002 Offshore beacons, channel markers and lead lights: Floating buoys 10 * 1 Jul 2002 Piled structures 20 * 1 Jul 2002 Other facilities: Cathodic protection: Impressed current system 30 * 1 Jul 2002 Sacrificial system 15 * 1 Jul 2002 Dry docks 40 * 1 Jul 2002 Fender systems: Elastomeric 20 * 1 Jul 2002 Timber 10 * 1 Jul 2002 Gangways - removable 10 * 1 Jul 2002 Mooring facilities (including bollards) 40 * 1 Jul 2002 Mooring quick release hooks 20 * 1 Jul 2002 Pontoons - floating 20 * 1 Jul 2002 Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage machinery: Boilers, vertical 40 1 Jan 2001 Engine hoisting 40 1 Jan 2001 Pumps: Centrifugal, direct acting, and connections 40 1 Jan 2001 Duplex boiler feed 40 1 Jan 2001 Aiport operations and other air transport support services ( 52200 ) 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: Aluminium 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 Other transport support services n . e . c . ( 52999 ) Electronic toll collection assets: Electronic toll collection transponders 4 * 1 Jul 2005 Digital measuring instruments (including vehicle - classifiers (laser or infra-red) and electronic toll - collection readers (radio frequency)) 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION INFORMATION MEDIA AND TELECOMMUNICATIONS ( 54110 to 60200 ) Telecommunication services ( 58010 to 58090 ) Backbone network assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 International telecommunications submarine cable 15 * 1 Jul 2002 Microwave radio telecommunication assets: 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 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 Mobile telecommunications assets: Base station assets: Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 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 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 Motion picture and sound recording activities ( 55110 to 55140 ) Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: Digital cameras 5 * 1 Jan 2006 16mm and 35mm film cameras 10 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers (see entries for Trucks and Trailers under the heading "Motor vehicles, etc" in Table B) Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating: aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators, and time controllers 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chain (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machine) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Motion picture exhibition ( 55130 ) Audio amplification and processing equipment (includes component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation system 10 * 1 Jan 2001 Cinema and sound processor 8 * 1 Jan 2001 Cinema seating (includes frame, seat body and cover) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport system (includes platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (includes dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projector 10 * 1 Jan 2001 Projector heat extraction system 10 * 1 Jan 2001 Projection port 20 * 1 Jan 2001 Slide projector 10 * 1 Jan 2001 Screen installations (includes screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting ( 56100 ) Radio broadcasting equipment: Computer automated 10 1 Jan 2001 General plant 6 ⅔ 1 Jan 2001 Steel masts 40 1 Jan 2001 Television broadcasting ( 56210 to 56220 ) Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini-disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units - standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids - fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor Vehicles Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube ('CRT') monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers): 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 Library and other information services ( 60100 to 60200 ) Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION FINANCE AND INSURANCE SERVICES ( 62100 to 64200 ) Banks: Demountable strongrooms 100 1 Jan 2001 Portable safes 40 1 Jan 2001 Strongroom doors 100 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION RENTAL, HIRING AND REAL ESTATE SERVICES ( 66110 to 67200 ) Rental and hiring services ( except real estate ) ( 66110 to 67200 ) If the asset is hired or leased to and used predominantly by a particular industry and not listed below see the entry under Table A for that industry. Air Compressors: Air hoses 1 * 1 Jul 2005 Compressors - reciprocating 7 * 1 Jul 2005 Compressors - rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors - vertical rammer 6 * 1 Jul 2005 Concreting Assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 5 * 1 Jul 2005 Concrete surface preparation assets (including floor grinders and planers) 5 * 1 Jul 2005 Concrete trowels (helicopter style) 10 * 1 Jul 2005 Concrete vibrators - brushcutter style 5 * 1 Jul 2005 Concrete vibrators - shaft 3 * 1 Jul 2005 Concrete vibrators - drive unit 6 * 1 Jul 2005 Concrete wheeled saws 6 * 1 Jul 2005 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Household assets: Clothes dryers 5 * 1 Jan 2006 Digital video display (DVD) players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 4 * 1 Jul 2005 Hand tools - electric 5 * 1 Jul 2005 Jackhammers - air 7 * 1 Jul 2005 Jackhammers - electric 3 * 1 Jul 2005 Nail guns - air 3 * 1 Jul 2005 Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Welders: Cables and handpieces 5 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 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. Residential property operators ( 67110 ) 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 Evaporative coolers: Fixed (excluding ducting and vents) 20 * 1 Jul 2005 Portable 10 * 1 Jul 2005 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 Non - residential property operators ( 67120 ) Refer to assets shown in Table B that are used in commercial office buildings ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION PROFESSIONAL , SCIENTIFIC AND TECHNICAL SERVICES ( 69100 TO 70000 ) Surveying and mapping services ( 69220 ) Surveyors' instruments: Geodimeter (electronic) 10 1 Jan 2001 Laser beam survey equipment 10 1 Jan 2001 Levels 20 1 Jan 2001 Stereoplotters (for making surveys from aerial photography etc) 10 1 Jan 2001 Theodolites 20 1 Jan 2001 Veterinary services ( 69700 ) Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, CO2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION ADMINISTRATIVE AND SUPPORT SERVICES ( 72110 TO 73200 ) Building cleaning , pest control and other support services ( 73110 to 73200 ) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION EDUCATION AND TRAINING ( 80100 to 82200 ) Kindergarten furniture and play equipment 5 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION HEALTH CARE AND SOCIAL ASSISTANCE ( 84010 to 87900 ) Medical assets: Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-Ray viewers 10 * 1 Jul 2003 Hospitals ( 84010 to 84020 ) 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 Dental services ( 85310 ) Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control box, swing arm and x-ray head but excluding OPG systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Optometry and optical dispensing ( 85320 ) Optical assets: Automatic refractometers/keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCT), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye - tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Optical dispensing assets - see Photographic, optical and ophthalmic equipment manufacturing - (24110) Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding the imaging device) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, Laser interference biometers, Pachymeters and Ultrasound biomicroscopes - UBM) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 Pathologist and other pathology ( 85202 and 85209 ) 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 Podiatry services ( 85399 ) Podiatrists' assets: Computerised orthoses manufacturing assets: Contact pin digitisers 7 * 1 Jul 2003 Carving mills 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Radiology and diagnostic imaging services ( 85201, 85203 and 85209 ) 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 Specialist medical services n . e . c ( 85129 ) Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifier, integrated software and integrated computer) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computer) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmill or ergometer, ECG, pulse oximeter, integrated software and integrated computer) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitor, integrated carbon dioxide monitor, integrated pulse oximeters, integrated computer and integrated software) 7 * 1 Jul 2003 Nursing home operation ( 86011 ) 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 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION ARTS AND RECREATION SERVICES ( 89100 to 92099 ) Heritage activities ( 89100 to 89220 ) Museum displays in aircraft/war museums 100 1 Jan 2001 Parks and gardens: Lion park: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium dome 33 ⅓ 1 Jan 2001 Sea life centre: Fibreglass aquarium tanks 20 1 Jan 2001 Ketch 13 ⅓ 1 Jan 2001 TV audio system 10 1 Jan 2001 Creative and performing arts activities ( 90010 to 90030 ) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Theatre equipment: Accessories (theatrical - wigs, costumes, etc) 5 1 Jan 2001 Sport, gambling and recreation services ( 91110 to 92099 ) Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video game/simulator (cabinet) 5 ½ * 1 Jul 2001 Dedicated video game/simulator 3 ½ * 1 Jul 2001 Interchangeable video game kit 1 * 1 Jul 2001 Juke box (compact disc) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/Billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer, etc.) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides 'gravity powered' 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Carpets on stairways 3 1 Jan 2001 Gymnasium equipment 10 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Poker machines 5 1 Jan 2001 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machine 13 ⅓ 1 Jan 2001 Space theatre dome 33 ⅓ 1 Jan 2001 Tennis court surface: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Totalisator: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 Trampolines 10 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION OTHER SERVICES ( 94110 to 96030 ) Automative repair and maintenance ( 94110 to 94199 ) Motor garage equipment: Automatic car-washing machines 6 ⅔ 1 Jan 2001 Automotive parts cleaner: Pump 4 1 Jan 2001 Drum 10 1 Jan 2001 Drums 4 1 Jan 2001 Kerbside tanks 10 1 Jan 2001 Motor vehicle repairing plant and machinery 10 1 Jan 2001 Self-service pump installations (comprising pump and coin unit) 10 1 Jan 2001 Trade utensils (including sales and garage equipment) 13 ⅓ 1 Jan 2001 Personal and other services ( 95110 to 95291 ) Cleaners' plant: Electronic floor polishers 10 1 Jan 2001 Dry cleaning plant 10 1 Jan 2001 Funeral directors' plant 20 1 Jan 2001 Hairdressers' plant (including, partitions, cubicles, neon lighting tubes and wash basins) 20 1 Jan 2001 Laundry plant: General plant 10 1 Jan 2001 Washing machines 6 ⅔ 1 Jan 2001 Photographers' plant: Automatic film processing machine 6 ⅔ 1 Jan 2001 Cameras: Used for street photography 4 1 Jan 2001 Other (including lenses, electronic flash units, enlargers, etc.) 10 1 Jan 2001 Dark rooms (demountable - not integral part of building) 20 1 Jan 2001 Photo engraving plant: Automatic (dark room) cameras 10 1 Jan 2001 Power operated proofing presses 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Powderless etching machines 10 1 Jan 2001 Photo lab (one - hour service) 10 1 Jan 2001 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001