Income Tax (Effective Life of Depreciating Assets) Determination 2001
Reference: Depreciation 2001/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 14 December 2001
Signatory: Bruce William Quigley Deputy Chief Tax Counsel - Indirect Taxes
Registration number: F2005B01944
Registration date: 18 August 2005


This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2001. | This Determination is taken to have commenced on 1 July 2001. | (1) For subsection 40-100 (1) of the Income Tax Assessment Act 1997, the effective life of depreciating assets is specified in Tables A and B. (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe assets: • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes. (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997. | (1) For subsection 40-100 (1) of the Income Tax Assessment Act 1997, the effective life of depreciating assets is specified in Tables A and B. (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. | (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. | (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; | (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. | • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. | (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. | (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. | • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - | ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION ACCOMMODATION, CAFES AND RESTAURANTS (57100 to 57402) Accommodation (57100) Houses and Flats Let Furnished: -- Blinds, Venetian 20 1 Jan 2001 -- Electric clock 13 1/3 1 Jan 2001 -- Electric heater 10 1 Jan 2001 -- Garbage units (compacting) 6 2/3 1 Jan 2001 -- Refrigerators 13 1/3 1 Jan 2001 -- Stoves 20 1 Jan 2001 AGRICULTURE, FORESTRY AND FISHING (01110 to 04203) Agriculture (01110 to 02200) Agricultural implements and plant (general including station plant) 10 1 Jan 2001 Bacon bins (demountable pig confinement units): -- Galvanised iron components of structure 33 1/3 1 Jan 2001 -- Plant installed in structure 20 1 Jan 2001 Banana ripening plant 13 1/3 1 Jan 2001 Bee farming plant: -- Beehives 13 1/3 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 1/3 1 Jan 2001 Dairy farm plant (power): 20 1 Jan 2001 Fences: -- General (including wire and wire netting used in construction of fencing) 33 1/3 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 2/3 1 Jan 2001 Harvester/Sweeper 6 2/3 1 Jan 2001 Headers, self propelled (combine harvesters) 6 2/3 1 Jan 2001 Hop growers' plant: -- Hop picking machines 13 1/3 1 Jan 2001 -- Kilns 20 1 Jan 2001 Horse stalls (Breeze way Shed Row) 33 1/3 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 -- 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 1/3 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 2/3 1 Jan 2001 -- Buildings: --- Peak heat, spawn running and growing rooms 10 1 Jan 2001 --- Other: ---- timber or steel frame 33 1/3 1 Jan 2001 ---- brick, stone or concrete walls 50 1 Jan 2001 -- Compost preparation plant 6 2/3 1 Jan 2001 -- General plant (including spraying, watering and pumping equipment) 6 2/3 1 Jan 2001 -- Growing trays 6 2/3 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 1/3 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 1/3 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 2/3 1 Jan 2001 --- wood or iron walls 50 1 Jan 2001 Silos: -- Ancillary equipment 20 1 Jan 2001 -- Concrete 100 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 1/3 1 Jan 2001 Water tower (brick) 100 1 Jan 2001 Fishing/Aquaculture (04110 to 04203) Fish Farming Ponds (earth and clay) 20 1 Jan 2001 Fishing Plant: -- Boats 13 1/3 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 1/3 1 Jan 2001 -- Pearling boats 20 1 Jan 2001 -- Pumps 13 1/3 1 Jan 2001 Prawn farming ponds and plant 20 1 Jan 2001 Forestry and Logging (03010 to 03030) Logging Plant: -- Cable system (including winches and high leads) 8 * 1 Jan 2001 -- Forwarders 8 * 1 Jan 2001 -- Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 -- Log trailers 10 * 1 Jan 2001 -- Saws: --- Mobile 8 * 1 Jan 2001 --- Portable chain 2 * 1 Jan 2001 -- Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 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 CONSTRUCTION (41111 to 42590) Bending machines (bar, angle or rod) 10 1 Jan 2001 Brick elevators (portable) 5 1 Jan 2001 Chain blocks, rod shears, jacks, etc 13 1/3 1 Jan 2001 Compressors 10 1 Jan 2001 Concreting plant: -- Batching plant: --- Portable and demountable 6 2/3 1 Jan 2001 --- Static 13 1/3 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 2/3 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, 6 2/3 1 Jan 2001 -- Heavy (over 15 tons/15.24 tonnes lift) 10 1 Jan 2001 -- Tower and hoists 10 1 Jan 2001 Derricks 13 1/3 1 Jan 2001 Earth moving plant and heavy equipment 6 2/3 1 Jan 2001 Grinding and milling machines 3 1 Jan 2001 Levels, dumpy, etc 13 1/3 1 Jan 2001 Lift slab equipment 5 1 Jan 2001 Pumps 10 1 Jan 2001 Road-making Plant: -- Air compressors and motors 10 1 Jan 2001 -- Crushers and bins 10 1 Jan 2001 -- General asphalt plant 10 1 Jan 2001 -- Road graders and rollers 6 2/3 1 Jan 2001 Saw benches (portable) 13 1/3 1 Jan 2001 Welding units (portable): -- Light type 6 2/3 1 Jan 2001 -- Medium and other types 10 1 Jan 2001 Winches 13 1/3 1 Jan 2001 CULTURAL AND RECREATIONAL SERVICES (91110 to 93302) Libraries, Museums, the Arts and Parks and Gardens (92100 to 92590) Libraries: -- Circulating (all classes of books) 10 1 Jan 2001 -- Music lending 6 2/3 1 Jan 2001 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 1/3 1 Jan 2001 -- Sea Life Centre: --- Fibreglass aquarium tanks 20 1 Jan 2001 --- Ketch 13 1/3 1 Jan 2001 --- TV audio system 10 1 Jan 2001 Film, Video, Radio and Television Services (91110 to 91220) Audition Units 10 1 Jan 2001 Cinema operation: -- Audio amplification and processing equipment (includes component racks 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 Newsreel Equipment: -- Batteries 13 1/3 1 Jan 2001 -- Biographs 10 1 Jan 2001 -- Cameras (sound) 10 1 Jan 2001 -- Electric motors 20 1 Jan 2001 -- Film editing equipment 10 1 Jan 2001 -- Instruments 13 1/3 1 Jan 2001 -- Insulated cables 20 1 Jan 2001 -- Meters 13 1/3 1 Jan 2001 -- Microphones 10 1 Jan 2001 -- Radio sets and accessories 10 1 Jan 2001 -- Sound equipment 10 1 Jan 2001 -- Transformers 40 1 Jan 2001 Radio and Television Broadcasting Equipment: -- Computer automated 10 1 Jan 2001 -- General plant 6 2/3 1 Jan 2001 -- Steel Masts 40 1 Jan 2001 Theatre equipment: -- Accessories (theatrical - wigs, costumes, etc) 5 1 Jan 2001 Sport, Gambling and Other Recreation Services (93111 to 93302) Amusement Machines and Equipment: -- Coin-operated amusement machines: --- Children's rides 5 * 1 Jul 2001 --- Convertible video game/simulator (cabinet) 51/2 * 1 Jul 2001 --- Dedicated video game/simulator 31/2 * 1 Jul 2001 --- Interchangeable video game kit 1 * 1 Jul 2001 --- Juke box (compact disc) 10 * 1 Jul 2001 --- Photo-image machines 31/2 * 1 Jul 2001 --- Pinball machines 31/2 * 1 Jul 2001 --- Pool/Billiard tables 10 * 1 Jul 2001 --- Redemption games (prizes/tickets) 51/2 * 1 Jul 2001 --- Table games (including air hockey, soccer, etc.) 51/2 * 1 Jul 2001 -- Billiard tables 40 1 Jan 2001 -- Electric dodgems: --- Cars (including internal electric motors and trolley rods) 3 1 Jan 2001 ---- Electrical and structural equipment providing power to drive the cars 20 1 Jan 2001 -- Hot air balloons: --- Envelope and cane basket 3 1 Jan 2001 --- Associated equipment (inflator fan, burner unit, fuel cylinders) 10 1 Jan 2001 -- Merry-Go-Rounds: --- If fixed and protected from weather 20 1 Jan 2001 --- Others 13 1/3 1 Jan 2001 -- Mini Wheel 10 1 Jan 2001 -- Super slides 10 1 Jan 2001 -- Waterslide and associated equipment 20 1 Jan 2001 -- Wild cat 10 1 Jan 2001 -- Zipper 10 1 Jan 2001 Bowling Centres (plant and equipment): --- Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 1/3 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 1/3 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 Inflatable Amusements 2 1 Jan 2001 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 1/3 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 1/3 1 Jan 2001 Space Theatre Dome 33 1/3 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 1/3 1 Jan 2001 Trampolines 10 1 Jan 2001 ELECTRICITY, GAS AND WATER SUPPLY (36100 to 37020) Electricity and gas supply (36100 to 36200) Electrical Machinery and Equipment: -- Accumulators and storage batteries 13 1/3 1 Jan 2001 -- Alternators (motor-generators) 20 1 Jan 2001 -- Broadcasting equipment (computer automated) 10 1 Jan 2001 -- Choke coils 40 1 Jan 2001 -- Condensers 20 1 Jan 2001 -- Distributing centres (switch gear) 20 1 Jan 2001 -- Electric transmission lines 50 1 Jan 2001 -- Engines, condensers, pumps 20 1 Jan 2001 -- Generators (motor) 20 1 Jan 2001 -- Hand tools and loose plant 5 1 Jan 2001 -- House installations (owned by electricity suppliers) 20 1 Jan 2001 -- Indicators (fixed and portable) 13 1/3 1 Jan 2001 -- Instruments 13 1/3 1 Jan 2001 -- Lighting plant 20 1 Jan 2001 -- Lighting units (fluorescent) 20 1 Jan 2001 -- Machinery not otherwise specified 20 1 Jan 2001 -- Meters 13 1/3 1 Jan 2001 -- Power factor control 20 1 Jan 2001 -- Power station plant 20 1 Jan 2001 -- Standards, iron or steel (including brackets and cross arms) 40 1 Jan 2001 -- Starting gear, including compensators, switches, etc 20 1 Jan 2001 -- Testing apparatus 13 1/3 1 Jan 2001 -- Transformer boxes 50 1 Jan 2001 -- Transformers (static) 50 1 Jan 2001 Water supply, sewerage and drainage services (37010 to 37020) Moulds (steel moulds for the production of castings for sewage treatment plant) 5 1 Jan 2001 Sewage Treatment Plant 20 1 Jan 2001 Water Mains 50 1 Jan 2001 EDUCATION (84100 to 84409) Kindergarten Furniture and Play Equipment 5 1 Jan 2001 FINANCE AND INSURANCE (73100 to75200) Banks: -- Demountable strongrooms 100 1 Jan 2001 -- Portable safes 40 1 Jan 2001 -- Strongroom doors 100 1 Jan 2001 HEALTH AND COMMUNITY SERVICES (86110 to 87290) Dentists' Plant: -- Electric motors 20 1 Jan 2001 -- High speed equipment: --- Air operated dental drilling equipment 10 1 Jan 2001 --- Air compressors (independent) 20 1 Jan 2001 -- Instruments and plant (other than high speed equipment) 20 1 Jan 2001 Medical Plant: -- Blood count machine 5 1 Jan 2001 -- Camera (large field of view) 6 2/3 1 Jan 2001 -- Cast setter 10 1 Jan 2001 -- Cat scanner 6 2/3 1 Jan 2001 -- Coronary investigation unit 10 1 Jan 2001 -- Defibrillator equipment 10 1 Jan 2001 -- Diathermy plant (including screening): --- Generally 13 1/3 1 Jan 2001 --- Used for hire 10 1 Jan 2001 -- Electro-cardiographs: --- Generally 20 1 Jan 2001 --- Portable (personal) 3 1 Jan 2001 --- Units (battery operated) used for hire 10 1 Jan 2001 -- Fibreoptic endoscopes and associated light source equipment 5 1 Jan 2001 -- High frequency current machines (surgical) 13 1/3 1 Jan 2001 -- Hospital: --- Beds (including electric) 13 1/3 1 Jan 2001 --- Furniture 20 1 Jan 2001 -- Lampsetting casts 10 1 Jan 2001 -- Medical analyser systems 6 2/3 1 Jan 2001 -- Nuclear medicine equipment 6 2/3 1 Jan 2001 -- Operating tables 13 1/3 1 Jan 2001 -- Ophthalmic surgeons' plant 10 1 Jan 2001 -- Other plant (not being in the nature of instruments) 13 1/3 1 Jan 2001 -- Patient monitoring equipment 10 1 Jan 2001 --- Pendants (service point in operating theatres for other equipment) 13 1/3 1 Jan 2001 -- Radiological equipment 10 1 Jan 2001 -- Radium plaques and needles 10 1 Jan 2001 -- Silver recovery unit 10 1 Jan 2001 -- Sonograph gamma ray sterilization plant 13 1/3 1 Jan 2001 -- Sterlization plant: --- Compressor 20 1 Jan 2001 --- Gamma radiation unit 10 1 Jan 2001 --- Cell block 100 1 Jan 2001 -- Tomographic whole body scanner 6 2/3 1 Jan 2001 -- Ultra-sound unit 10 1 Jan 2001 -- Ventilators 10 1 Jan 2001 -- Vision analyser computer 5 1 Jan 2001 -- Xerography unit 10 1 Jan 2001 -- X-ray equipment: --- Associated equipment 10 1 Jan 2001 --- Echo cardiographic 6 2/3 1 Jan 2001 ---- General (including screening and Rontgen Ray) 13 1/3 1 Jan 2001 ---- Image intensifier with TV chain and recording unit 6 2/3 1 Jan 2001 --- Portable units 10 1 Jan 2001 ---- Processor and daylight loading equipment 10 1 Jan 2001 --- Scanner 6 2/3 1 Jan 2001 --- Spectrometer system 10 1 Jan 2001 Nursing Home: -- Commode 13 1/3 1 Jan 2001 -- Nurse call equipment 20 1 Jan 2001 -- Scales 20 1 Jan 2001 -- Shower chairs 10 1 Jan 2001 -- Trolleys 13 1/3 1 Jan 2001 Veterinary's Plant (mobile clinic designed for carriage on utility or truck) 13 1/3 1 Jan 2001 MANUFACTURING (21110 to 29490) Food, beverage and tobacco manufacturing (21110 to 21900) Aerated Water Plant 13 1/3 1 Jan 2001 Bacon Manufacture: -- Bacon Bins (demountable pig confinement units): --- Galvanised iron components of structure 33 1/3 1 Jan 2001 --- Plant installed in structure 20 1 Jan 2001 -- Curing Plant: --- Fixtures (including overhead tracking) 20 1 Jan 2001 --- Other 13 1/3 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 Bakers' Plant: -- General plant 13 1/3 1 Jan 2001 -- Slicing and wrapping machines 10 1 Jan 2001 Biscuit-making Plant 13 1/3 1 Jan 2001 Bread Manufacture: -- General plant 12 1 Jan 2001 -- Slicing and wrapping machines 10 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 Butchers' Plant 20 1 Jan 2001 Cake-making Plant 20 1 Jan 2001 Cigarette Paper Cutting and Folding Plant 10 1 Jan 2001 Confectioners' Machinery 20 1 Jan 2001 Dairy Product Manufacturing: -- Buildings ---- Factory Building (66 2/3 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 1/2 * 1 Jan 2001 --- Membrane holding tanks 15 * 1 Jan 2001 -- Pumps (brine and cream) 10 1 Jan 2001 -- Tanks (includes storage, mixing, process and balance tanks) 20 * 1 Jan 2001 -- Water cooling and aerating plant 8 1 Jan 2001 Distillery Plant (brandy etc) 13 1/3 1 Jan 2001 Flour-milling Plant: -- Bins (wooden) 33 1/3 1 Jan 2001 -- General plant 13 1/3 1 Jan 2001 -- Silos (steel and concrete) 100 1 Jan 2001 Fruit and Vegetable Canning Plant 20 1 Jan 2001 Jam-making Plant 20 1 Jan 2001 Linseed Oil Manufacturing Plant 13 1/3 1 Jan 2001 Maltsters' Plant: -- Bins (wooden) 33 1/3 1 Jan 2001 -- General plant 13 1/3 1 Jan 2001 -- Silos (steel and concrete) 100 1 Jan 2001 Meat Works Plant: -- Building (66 2/3 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 1/3 1 Jan 2001 Pasta Manufacturing and Related Freezing Equipment 10 1 Jan 2001 Poultry Processing Plant: -- Conveyor systems and troughing 20 1 Jan 2001 -- Refrigeration plant and boiler 10 1 Jan 2001 -- General plant 13 1/3 1 Jan 2001 Rendering Plant: -- Bagging/weigh batching machine 10 * 1 Jan 2001 -- Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin) 15 * 1 Jan 2001 -- Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper) 10 * 1 Jan 2001 -- Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater) 15 * 1 Jan 2001 -- Decanter/centrifuge 12 * 1 Jan 2001 -- Environmental control equipment (includes condenser and associated equipment, bio-filter, air-scrubber, after-burner and dissolved air flotation system) 10 * 1 Jan 2001 -- Feathrolyser/feather hydrolyser 10 * 1 Jan 2001 -- Magnet 15 * 1 Jan 2001 -- Mill 10 * 1 Jan 2001 -- Mincer/grinder 5 * 1 Jan 2001 -- Pans and screens (includes percolator pans/screen and shaker screen ) 15 * 1 Jan 2001 -- Pre-breaker/pre-hogger 10 * 1 Jan 2001 -- Screw and bucket elevators 10 * 1 Jan 2001 -- Screw press/expeller press 13 * 1 Jan 2001 -- Separator/polisher 15 * 1 Jan 2001 -- Tallow storage tank 15 * 1 Jan 2001 -- Waste heat evaporator 15 * 1 Jan 2001 Rice Milling Plant 13 1/3 1 Jan 2001 Sugar Mills 13 1/3 1 Jan 2001 Tobacco Kilns 20 1 Jan 2001 Wine-making Machinery 20 1 Jan 2001 Machinery and Equipment Manufacturing (28110 to 28690) Motor Cycle Building Plant 10 1 Jan 2001 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 1/3 1 Jan 2001 Saw-making Plant 20 1 Jan 2001 Watchmakers' Plant 10 1 Jan 2001 Metal and Metal Product Manufacturing (27110 to 27690) Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 Die Casters' Plant: -- Aluminium 3 1 Jan 2001 -- Die casting furnaces 10 1 Jan 2001 -- Die casting machines and ancillary hydraulic plant 13 1/3 1 Jan 2001 -- Forging stainless steel elbows 5 1 Jan 2001 -- General plant 20 1 Jan 2001 -- Overall rate (alternative to the above) 13 1/3 1 Jan 2001 -- Tooling in metal trade 41/2 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 1/3 1 Jan 2001 -- Rolling mill engines 13 1/3 1 Jan 2001 Iron and Steel Industry: -- Granulators 13 1/3 1 Jan 2001 -- Slag pots 3 1 Jan 2001 Metal Crushing Plant (core fragmentised) 13 1/3 1 Jan 2001 Metal Forming Plant: -- Dies and tooling 41/2 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 Smelting Plant 8 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 Non-metallic mineral product manufacturing (26100 to 26400) Brickmaking Plant: -- Automatic handling equipment 10 1 Jan 2001 -- Brick kilns and pre kilns 13 1/3 1 Jan 2001 -- Cement brick plant 13 1/3 1 Jan 2001 -- Dryers 13 1/3 1 Jan 2001 -- General plant 10 1 Jan 2001 Cement-making Plant: -- General plant (e.g., rotary mixing machines) 13 1/3 1 Jan 2001 -- Raw slurry storage bins 66 2/3 1 Jan 2001 -- Slurry blending silos 50 1 Jan 2001 -- Slurry mixing silos 50 1 Jan 2001 Concrete Pipe Manufacturing Plant 13 1/3 1 Jan 2001 Glass Bottle Manufacturing Plant 13 1/3 1 Jan 2001 Monumental Masons' Plant 13 1/3 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 Other Manufacturing (29110 to 29490) Broom and Brush Manufacturing Plant 13 1/3 1 Jan 2001 Furniture-making Plant 13 1/3 1 Jan 2001 Jewellers' Plant 10 1 Jan 2001 Umbrella Manufacturers' Plant: -- Cutting boards 10 1 Jan 2001 -- Lathes 13 1/3 1 Jan 2001 -- Motors 20 1 Jan 2001 Petroleum, coal, chemical and associated product manufacturing (25100 to 25660) Boot and Shoe Polish Manufacturing Plant 13 1/3 1 Jan 2001 Chemical Manufacturing Plant: -- General plant 13 1/3 1 Jan 2001 -- Organic Peroxides Explosion (cell block) 20 1 Jan 2001 Clothes Peg Manufacturing Plant (plastic) 13 1/3 1 Jan 2001 Distillery (oil and tar) Plant 13 1/3 1 Jan 2001 Explosive Manufacturing and Chemical Plant 13 1/3 1 Jan 2001 Eucalyptus Oil Plant: -- Stills (coolers) 40 1 Jan 2001 -- Tanks 40 1 Jan 2001 Fertiliser Manufacturing Plant 20 1 Jan 2001 Gelatine and Glue Manufacturing Plant 13 1/3 1 Jan 2001 Ink Factory Plant 20 1 Jan 2001 Oxygen Manufacturing Plant 13 1/3 1 Jan 2001 Plastic Industry: -- Blow moulders 13 1/3 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 1/3 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 1/3 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 1/3 1 Jan 2001 Printing, publishing and recorded media (24110 to 24309) Bookbinding Plant and Machinery 20 1 Jan 2001 Newspaper Wrapping Machines 10 1 Jan 2001 Printers' Plant and Machinery: -- Dryers automatic and semi-automatic 6 2/3 1 Jan 2001 -- Dryers manual 20 1 Jan 2001 -- Electronic engraving machines 10 1 Jan 2001 -- Graphic arts plant: --- Colour scanners 10 1 Jan 2001 --- Guillotines 10 1 Jan 2001 --- Offset printers 10 1 Jan 2001 --- Platemaking apparatus 10 1 Jan 2001 -- Machinery 13 1/3 1 Jan 2001 -- Photo-typesetting plant (computerised) 5 1 Jan 2001 -- Printing machines incorporating electronic memory units 10 1 Jan 2001 --- Screen printing plant (automatic and semi-automatic, including dryers) 6 2/3 1 Jan 2001 -- Type 6 2/3 1 Jan 2001 Stationers' Manufacturing Plant 13 1/3 1 Jan 2001 Textile, clothing, footwear and leather manufacturing (22110 to 22620) Boot and Shoe-making Machinery: -- Machinery and general plant 13 1/3 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 1/3 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 1/3 1 Jan 2001 -- Gins 10 1 Jan 2001 Flock Manufacturing Plant: -- General plant 20 1 Jan 2001 -- Carding machines 13 1/3 1 Jan 2001 Knitting Machines 13 1/3 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 1/3 1 Jan 2001 Weaving Machinery (silk and cotton) 13 1/3 1 Jan 2001 Wool Dumping Machinery 13 1/3 1 Jan 2001 Wool Scouring Machinery 16 2/3 1 Jan 2001 Woollen Manufacturers' Machinery 16 2/3 1 Jan 2001 Wood and paper product manufacturing (23110 to23390) Box and Carton (Cardboard) Makers' Plant 13 1/3 1 Jan 2001 Clothes Peg Manufacturing Plant (wood) 13 1/3 1 Jan 2001 Case-making Plant 13 1/3 1 Jan 2001 Container (metal, solid or corrugated fibre) Makers' Plant 10 1 Jan 2001 Cork Manufacturers' Plant 10 1 Jan 2001 Frame (Picture) Manufacturing Plant 13 1/3 1 Jan 2001 Joinery Plant 13 1/3 1 Jan 2001 Moulding Machinery (wood) 13 1/3 1 Jan 2001 Wood Working Plant 13 1/3 1 Jan 2001 MINING (11010 to 15200) Coal Mining and Metal Ore Mining (11010 to 110202) and (13110 to 13190) Coal hulks 16 2/3 1 Jan 2001 Continuous mining machines 8 1 Jan 2001 Conveyor units: -- Rubber conveyor belts 6 2/3 1 Jan 2001 -- Idlers 8 1 Jan 2001 -- Motor, drive and structure of conveyor system 13 1/3 1 Jan 2001 Dragline bucket 10 1 Jan 2001 Dragline used in coal mining 20 1 Jan 2001 Dredging Machinery 13 1/3 1 Jan 2001 Gangways 40 1 Jan 2001 General plant 13 1/3 1 Jan 2001 Initial containment areas 20 1 Jan 2001 Jetties and plant thereon (in exposed places) -- Jetties 20 1 Jan 2001 -- Plant 13 1/3 1 Jan 2001 Mechanical coal mining plant (comprising cutters, loaders and shuttle-cars) 8 1 Jan 2001 Mine cars 10 1 Jan 2001 Mudlakes 10 1 Jan 2001 Pumps (used in mines and coal washing plant) 20 1 Jan 2001 Quarrying Plant and Machinery 10 1 Jan 2001 Rolling stock (trucks for carriage of coal) 40 1 Jan 2001 Shovels: -- Power (high speed - used in open-cut mines) 8 1 Jan 2001 Skips in coal mines 13 1/3 1 Jan 2001 Stone Crushing Plant 10 1 Jan 2001 Tailings dams 20 1 Jan 2001 Workshop plant 20 1 Jan 2001 Oil and Gas Extraction (12000) Natural Gas Pipeline 20 1 Jan 2001 Oil Companies' Plant and Machinery: -- Aircraft refuelling equipment 10 1 Jan 2001 -- Bunds (other than formed with earth) 100 1 Jan 2001 -- Distilling (oil and tar) plant 13 1/3 1 Jan 2001 -- Drums 4 1 Jan 2001 -- Effluent separators (concrete) 40 1 Jan 2001 -- General plant 20 1 Jan 2001 -- Kerbside pumps 10 1 Jan 2001 -- Kerbside tanks 10 1 Jan 2001 -- Laboratory equipment 20 1 Jan 2001 -- Lighters and other craft: --- Iron and steel 20 1 Jan 2001 --- Wooden 20 1 Jan 2001 -- Pipelines 13 1/3 1 Jan 2001 -- Port loading facility foundation 50 1 Jan 2001 -- Production plant: --- Onshore 13 1/3 1 Jan 2001 --- Offshore: ---- Accommodation modules on fixed platforms 20 1 Jan 2001 ---- Helidecks on fixed platforms 20 1 Jan 2001 ---- Platform jackets 20 1 Jan 2001 ---- Other production facilities and plant not specifically listed 10 1 Jan 2001 --- Pumps, motor and control gear and fittings (apart from major units) 13 1/3 1 Jan 2001 -- Rail tank cars 20 1 Jan 2001 -- Railway and tramway lines and permanent way 20 1 Jan 2001 --- Refining plant (distillation and cracking units, reformers, hydrofiners, alkylation purification and other comparable specialised refining units) 10 1 Jan 2001 -- Shaft drilling equipment 5 1 Jan 2001 -- Tanks (including crude, intermediate and finished product tanks) (Effective life to be 17 years for residual oil tanks when the residual oil comes from a source producing oil of high sulphur content.) 20 1 Jan 2001 -- Tanks (underground) 13 1/3 1 Jan 2001 -- Tank wagons 6 2/3 1 Jan 2001 -- Trade utensils (including sales and garage equipment) 13 1/3 1 Jan 2001 -- Trailers and carts 10 1 Jan 2001 -- Wharves and jetties (concrete or timber) 40 1 Jan 2001 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 1/3 1 Jan 2001 PERSONAL AND OTHER SERVICES (95110 to 97000) Personal and other goods hiring (95110 to 95190) Generally: -- If the asset is hired to and used predominately by a particular industry see the entry under Table A for that industry. Otherwise see Table B. * 1 Jul 2001 Other Personal Services (95210 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 2/3 1 Jan 2001 Photographers' Plant : -- Automatic film processing machine 6 2/3 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 1/3 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 2/3 1 Jan 2001 Video tapes and games hiring 1/2 * 1 Jan 2001 PROPERTY AND BUSINESS SERVICES (77110 to78690) Machinery and Equipment Hiring and Leasing (77410-77430) If the asset is hired or leased to and used predominantly by a particular industry see the entry under Table A for that industry. Otherwise see Table B. * 1 Jul 2001 Technical Services (78210-78290) 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 RETAIL TRADE (51100 to 53295) Shops: -- Aluminium roller grilles 13 1/3 1 Jan 2001 -- Fittings 20 1 Jan 2001 Food Retailing (51211 to 51290) Butchers' Plant 20 1 Jan 2001 Motor vehicle retailing and services (53110 to 53295) Motor Garage Equipment: -- Automatic car-washing machines 6 2/3 1 Jan 2001 -- Automotive parts cleaner: --- Pump 4 1 Jan 2001 --- Drum 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 Personal and household good retailing (52511 to 52597) Mannequin Display Figures 10 1 Jan 2001 TRANSPORT AND STORAGE (61100 to 67090) Air and Space Transport (64010) Aircraft Industry: -- Aircraft: --- General use 8 1 Jan 2001 --- Gliders 10 1 Jan 2001 -- Aircraft testing equipment 13 1/3 1 Jan 2001 -- Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 -- Flight simulators 8 1 Jan 2001 -- General plant and machinery 20 1 Jan 2001 -- Hangar fixtures and fittings 20 1 Jan 2001 -- Link trainers 8 1 Jan 2001 -- Plant subject to excessive corrosion 10 1 Jan 2001 -- Precision machines and plant 10 1 Jan 2001 Rail Transport (62000) Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Electric Railway: -- Bridge Works: --- Brick, stone or concrete 100 1 Jan 2001 --- Other 33 1/3 1 Jan 2001 -- Electric Transmission Lines 13 1/3 1 Jan 2001 -- Supporting structures (standards etc): --- Concrete, brick or stone 100 1 Jan 2001 --- Iron or steel 40 1 Jan 2001 -- Switch gear 20 1 Jan 2001 -- Track structure (sleepers, rail, ballast, etc) 20 1 Jan 2001 Railway Track (tamping machines) 10 1 Jan 2001 Rolling Stock: -- Carriages: --- Country passenger service 20 1 Jan 2001 --- Suburban passenger service 13 1/3 1 Jan 2001 -- Locomotives: --- Country passenger service 20 1 Jan 2001 --- Mining and industry 13 1/3 1 Jan 2001 --- Suburban passenger service 13 1/3 1 Jan 2001 -- Trucks, wagons etc: --- General haulage 10 1 Jan 2001 --- Used on tram lines 40 1 Jan 2001 Road Transport (61210 to 61232) Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Taxis 4 1 Jan 2001 Water Transport (63010 to 63030) Boats, Ships, Lighters, etc: -- Boats (motor, rowing and sailing) 13 1/3 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 2/3 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 2/3 1 Jan 2001 -- Mini-submarine 13 1/3 1 Jan 2001 -- Offshore Supply Vessels 13 1/3 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 -- Slips and standing ways 20 1 Jan 2001 -- Surf boats, salvage 16 2/3 1 Jan 2001 -- Tankers (engaged primarily and principally in the tanker trade) 16 1 Jan 2001 -- Trawler 13 1/3 1 Jan 2001 -- Tugs 20 1 Jan 2001 Materials Handling Plant and Equipment: -- Container port loading facilities: --- Portainer cranes 20 1 Jan 2001 --- Straddle carriers 5 1 Jan 2001 -- Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 -- Conveyors (production or freight handling): --- Belts (rubber or vinyl) 6 2/3 1 Jan 2001 --- Overhead production lines 10 1 Jan 2001 --- Rollers (static or movable) 10 1 Jan 2001 -- Pallets 5 1 Jan 2001 -- Racks, stillages, trollies and baskets 10 1 Jan 2001 -- Refrigeration equipment: --- Clip-on, integrally mounted or static 10 1 Jan 2001 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 Stevedoring Plant (coal trimming machines) 6 2/3 1 Jan 2001 | ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION A Advertising Samples and Designs (for decorative steel and iron work) 40 1 Jan 2001 Advertising Signs: -- Billboards (hoarding) 20 1 Jan 2001 -- Roller board (moving surface) 6 2/3 1 Jan 2001 -- Solar powered (real estate signs) 13 1/3 1 Jan 2001 Air-conditioning Plant: -- Central type (including ducting and vents) 13 1/3 1 Jan 2001 --- Structural alterations and additions associated with the installation of this plant which forms an integral part of it 100 1 Jan 2001 -- Room units 10 1 Jan 2001 -- Solar energy powered 13 1/3 1 Jan 2001 Aircraft: -- Aeroplanes and helicopters: --- General use 8 1 Jan 2001 --- Used predominantly for agricultural spraying or dusting 4 1 Jan 2001 -- Gliders/sailplanes 10 1 Jan 2001 Alarms 20 1 Jan 2001 Amenities Provided For Employees (sanitary ware, etc., forming part of toilet accommodation or washing facilities) 20 1 Jan 2001 Art Works 100 1 Jan 2001 Automatic Teller Machine 8 * 1 Jul 2001 B Battery Chargers 20 1 Jan 2001 Batteries (Storage) 13 1/3 1 Jan 2001 Beverage Dispensing Units: -- Tea and coffee dispensers 6 2/3 1 Jan 2001 -- Refrigerated fruit juice dispensers 10 1 Jan 2001 Bicycles 10 1 Jan 2001 Binoculars 10 1 Jan 2001 Boilers 20 1 Jan 2001 Boom Gates 10 1 Jan 2001 Bores 13 1/3 1 Jan 2001 Boring Drill (rotary mole, underground) 3 1/3 1 Jan 2001 Boring Plant 10 1 Jan 2001 Bottle Washing Machine 10 1 Jan 2001 Bowser Machines (including self service) 10 1 Jan 2001 Bowser Tanks (underground) 13 1/3 1 Jan 2001 Buildings: -- To the extent that they form an integral part of plant and machinery: --- Brick, stone or concrete structures 100 1 Jan 2001 -- Gantries 33 1/3 1 Jan 2001 -- Other structures 33 1/3 1 Jan 2001 -- Freezing Works: 1 Jan 2001 --- Brick, stone or concrete structure 100 1 Jan 2001 --- Wholly wooden structure 20 1 Jan 2001 -- Primary Production, Forestry and Pearling Industries: --- Non-residential: ---- With brick, stone or concrete walls 50 1 Jan 2001 ---- With wood and/or iron walls 33 1 Jan 2001 Bulk Liquid Bags 3 1 Jan 2001 Bulldozers 6 2/3 1 Jan 2001 Bundy Machines 13 1/3 1 Jan 2001 C Cables and Wires -- Overhead: --- Bare 50 1 Jan 2001 --- Insulated 20 1 Jan 2001 -- Underground 50 1 Jan 2001 Cameras: -- Generally (including lenses, electronic flash units, enlargers, etc.) 10 1 Jan 2001 -- Used for street photography 4 1 Jan 2001 Caravans: -- Generally 6 2/3 1 Jan 2001 -- Used only within the confines of a caravan park 10 1 Jan 2001 Car Parking (hydraulic elevated platforms and hoists including control equipment) 10 1 Jan 2001 Carpets: -- In business places, picture theatres, hotels, etc 5 1 Jan 2001 -- In houses let furnished 10 1 Jan 2001 -- In professional chambers 10 1 Jan 2001 -- In ten-pin bowling centres 4 1 Jan 2001 Cash Registers 6 2/3 1 Jan 2001 Casks: -- Stainless steel 10 1 Jan 2001 -- Other 13 1/3 1 Jan 2001 Chemical Analyser Equipment (automatic) 10 1 Jan 2001 Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as 'plant') 50 1 Jan 2001 Coffee Making Machines (espresso) 13 1/3 1 Jan 2001 Compressors -- Air and oxygen 20 1 Jan 2001 -- Ammonia: --- Horizontal 20 1 Jan 2001 --- Vertical 13 1/3 1 Jan 2001 Computers: -- Generally 4 * 1 Jan 2001 -- Free access floors in computer rooms 50 1 Jan 2001 -- Laptops 3 * 1 Jan 2001 Concrete Mixers 10 1 Jan 2001 Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism) 6 2/3 1 Jan 2001 Containers (metal, for liquefied petroleum gas) 13 1/3 1 Jan 2001 Cranes: -- Electrical or otherwise 20 1 Jan 2001 -- Gantries 33 1/3 1 Jan 2001 Crates 4 1 Jan 2001 Crushing Plant (stone) 10 1 Jan 2001 Curing Barns (galvanised steel and marine ply) 13 1/3 1 Jan 2001 Curtains and Drapes 6 2/3 1 Jan 2001 D Dams (not being earth tanks) 40 1 Jan 2001 Delivery tube system (air pressure) 10 1 Jan 2001 Docks (floating) 20 1 Jan 2001 Dredges 20 1 Jan 2001 Dictaphones 10 1 Jan 2001 E Engineering Works Machinery Installed 20 1 Jan 2001 Engines 20 1 Jan 2001 Escalators (machinery and their moving parts) 16 2/3 1 Jan 2001 F Fences: -- Electric 20 1 Jan 2001 -- Wire mesh (demountable used for partitioning purposes) 20 1 Jan 2001 Fire Control and Alarm Systems: -- Alarm, hoses and nozzles 20 1 Jan 2001 -- Automatic fire sprinklers 20 1 Jan 2001 -- Fire extinguishers 13 1/3 1 Jan 2001 -- Water services 50 1 Jan 2001 Floor Coverings (linoleum and vinyl) 10 1 Jan 2001 Fogging Machines (insecticide) 8 1 Jan 2001 Foundation of plant and machinery which forms an integral part of the plant and machinery 50 1 Jan 2001 Furniture and Fittings 13 1/3 1 Jan 2001 G Galvanised Plant 10 1 Jan 2001 Garbage Bins 6 2/3 1 Jan 2001 Gas Cylinders LPG 13 1/3 1 Jan 2001 Generators 20 1 Jan 2001 Grinding Machine (surface) 10 1 Jan 2001 H Hand Dryers (electrically operated) 10 1 Jan 2001 Heating Units (electronic) 10 1 Jan 2001 Hot Water Installations (on whole installation including boilers and, where installed, pumps) 20 1 Jan 2001 I Ice-making Machinery: -- Condensers 13 1/3 1 Jan 2001 -- Expansion pipes 40 1 Jan 2001 -- General machinery 13 1/3 1 Jan 2001 -- Ice moulds 5 1 Jan 2001 Imprinters (charge card) 6 2/3 1 Jan 2001 Incinerettes (gas or electrically fired) 20 1 Jan 2001 Industrial Sweeper 6 2/3 1 Jan 2001 Industrial Trailers (relocatable) 10 1 Jan 2001 Intercom System (pipe-in music system) 8 1/3 1 Jan 2001 J Jet Ski 4 1 Jan 2001 Jetties (boat shed) 40 1 Jan 2001 Judges' Robes: -- Court dress for ceremonial occasions 5 1 Jan 2001 -- Other robes 13 1/3 1 Jan 2001 K Kilns: -- Brick 20 1 Jan 2001 -- Charcoal burning 20 1 Jan 2001 -- Rapid fire shuttle type (used in the manufacture of ceramic tiles) 13 1/3 1 Jan 2001 L Laboratory Equipment 13 1/3 1 Jan 2001 Laser Beam Construction Tools 10 1 Jan 2001 Laser Cutting Machine: -- Workhandler 10 1 Jan 2001 -- Industrial laser 5 1 Jan 2001 -- CNC control 5 1 Jan 2001 -- Water chiller 5 1 Jan 2001 Laser Typesetting 5 1 Jan 2001 Lathes: -- Computer controlled 10 1 Jan 2001 -- Engineering works (machinery installed) 20 1 Jan 2001 -- Wood working plant 13 1/3 1 Jan 2001 Lawn Mower: -- Motor 6 2/3 1 Jan 2001 -- Self propelled 5 1 Jan 2001 Lens (optical) 10 1 Jan 2001 Letter Boxes (aluminium, nylon, brass) 40 1 Jan 2001 Library (professional) 10 1 Jan 2001 Lift: -- Boom 3 1 Jan 2001 -- Scissor 3 1 Jan 2001 Lifts and Elevators: -- Electric 16 2/3 1 Jan 2001 -- Hydraulic 20 1 Jan 2001 Lighting Control System (microprocessor based) 5 1 Jan 2001 Lighting Plant (electric) 20 1 Jan 2001 Lighting System (fluorescent) 20 1 Jan 2001 Lightning arresters 50 1 Jan 2001 Livestock (working beasts, beasts of burden in business other than Primary Production and Camels) 10 1 Jan 2001 M Marinas (floating) 20 1 Jan 2001 Mini Lab 10 1 Jan 2001 Mini Spot Console 10 1 Jan 2001 Modular Switching System 10 1 Jan 2001 Motor Vehicles, etc: -- Buses, lorries and trucks; --- Generally 6 2/3 1 Jan 2001 --- Heavy haulage of goods or passengers (long distance and inter-city) 5 1 Jan 2001 --- Heavy haulage (mining, building and construction and road making industries) 5 1 Jan 2001 -- Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): --- Generally 6 2/3 1 Jan 2001 --- Hire and travellers' cars 5 1 Jan 2001 --- Taxis 4 1 Jan 2001 -- Fork-lifters, automatic loaders, transporters and front-end loaders 6 2/3 1 Jan 2001 -- Motor cycles and scooters 6 2/3 1 Jan 2001 Multi-Tray Units 3 1 Jan 2001 Musical Instruments, etc: -- Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 2/3 * 1 Jan 2001 -- Brass 10 * 1 Jan 2001 -- Keyboard (Acoustic) 10 * 1 Jan 2001 -- Keyboard (Electric) 5 * 1 Jan 2001 -- Percussion 5 * 1 Jan 2001 -- Stringed 10 * 1 Jan 2001 -- Woodwind 10 * 1 Jan 2001 'Music While You Work' System 10 1 Jan 2001 N Neon Sign 20 1 Jan 2001 O Office Machines and Equipment: -- Calculators 10 1 Jan 2001 -- Dictaphones 10 1 Jan 2001 -- Electronic whiteboard 6 * 1 Jan 2001 -- Enveloping machine 6 * 1 Jan 2001 -- Facsimile machine 5 * 1 Jan 2001 -- Letter Inserter (automatic) 10 1 Jan 2001 -- Mailing machine 5 * 1 Jan 2001 -- Multi function machine (includes fax, copy, print and scan function) 5 * 1 Jan 2001 -- Photo copying machines 5 * 1 Jan 2001 Ovens: -- Hotel industry 20 1 Jan 2001 -- Microwave 6 2/3 1 Jan 2001 Oxygen Acetylene Plant 20 1 Jan 2001 P Packing Machines 10 1 Jan 2001 Paging and Public Address Systems 10 1 Jan 2001 Painting equipment (airless spray) 10 1 Jan 2001 Paint-tinting and Colour Blending Machines 5 1 Jan 2001 Parachute 3 1 Jan 2001 Partitions (demountable) 20 1 Jan 2001 Pentex Total Station 5 1 Jan 2001 Plants: -- Live (indoor) 5 1 Jan 2001 -- Simulated 13 1/3 1 Jan 2001 Poles: -- Steel (set in concrete) 40 1 Jan 2001 -- Wooden: --- Set in concrete 20 1 Jan 2001 --- Not set in concrete 10 1 Jan 2001 Pontoons (floating) 40 1 Jan 2001 Portable Toilet 10 1 Jan 2001 Powder Coating Machine 6 2/3 1 Jan 2001 Power Tools (hand operated) 5 1 Jan 2001 Projectors 10 1 Jan 2001 Pumps 20 1 Jan 2001 Punts 20 1 Jan 2001 R Racks 10 1 Jan 2001 Radio Sets: -- Generally 10 1 Jan 2001 -- Two-way radios and transceivers 6 2/3 1 Jan 2001 Refrigerating Plant and Machinery : -- Cold rooms (prefabricated with stressed skin panels) 13 1/3 1 Jan 2001 -- Condenser pipes 13 1/3 1 Jan 2001 -- Cork board for insulating cold storage chambers 20 1 Jan 2001 -- Expansion pipes 40 1 Jan 2001 -- General machinery 13 1/3 1 Jan 2001 -- Refrigeration (freezing) units (including compressors for shops) 10 1 Jan 2001 Refrigerators 20 1 Jan 2001 Regeneration (acid) Unit 10 1 Jan 2001 Robots (industrial) 10 1 Jan 2001 S Saddlery and Harness 10 1 Jan 2001 Sale Yards (stock and station agents) 20 1 Jan 2001 Sand/Coating System 10 1 Jan 2001 Sauna and Spa (prefabricated type) 13 1/3 1 Jan 2001 Saws (chain) 3 1 Jan 2001 Scaffolding 10 1 Jan 2001 Scales (platform) 20 1 Jan 2001 Security Systems: -- Bullet resistant screens (not forming part of the building) 20 1 Jan 2001 -- Burglar alarms 6 2/3 1 Jan 2001 -- Camera scanning (of type used in large retail establishments) 6 2/3 1 Jan 2001 -- Electronic tags (releases - retail stores) 6 2/3 1 Jan 2001 Sewing Machines 10 1 Jan 2001 Shafting 20 1 Jan 2001 Sheds: -- Portable (nomadic type industry) 10 1 Jan 2001 -- Humidification 20 1 Jan 2001 Signs 20 1 Jan 2001 Silos: -- Cement Storage 66 2/3 1 Jan 2001 -- Bulk handling industry (used on a continuous basis to store different grains for short periods): --- Concrete construction 50 1 Jan 2001 --- Steel construction 20 1 Jan 2001 --- Ancillary mechanical equipment 13 1/3 1 Jan 2001 Slips and Standing Ways 20 1 Jan 2001 Slitting Machine 20 1 Jan 2001 Sonar Supersonic Equipment (similar to seismic equipment) 13 1/3 1 Jan 2001 Sound Processing System (electronic digital) 6 2/3 1 Jan 2001 Spa (fibreglass) 20 1 Jan 2001 Spectrometer (computerised x-ray system for mineral analysis) 10 1 Jan 2001 Spray Booth 6 2/3 1 Jan 2001 Standards: -- Iron or steel (including brackets, crossarms, etc) 40 1 Jan 2001 -- Concrete, brick or stone 100 1 Jan 2001 Steam Cleaners 13 1/3 1 Jan 2001 Strapping Machines 10 1 Jan 2001 Strongrooms (demountable) and strongroom doors 100 1 Jan 2001 Stuffed Crocodiles 20 1 Jan 2001 Suitcase 10 1 Jan 2001 Swimming Pools: -- Above-ground 10 1 Jan 2001 -- Concrete 50 1 Jan 2001 -- Fibreglass 20 1 Jan 2001 -- Filtration equipment 13 1/3 1 Jan 2001 -- Other equipment 13 1/3 1 Jan 2001 Switchboards 20 1 Jan 2001 Synthetic Lawn Surface 10 1 Jan 2001 T Tanks: -- Galvanised Iron: --- Bore water 10 1 Jan 2001 --- Rain water 20 1 Jan 2001 -- Reinforced concrete or masonry 50 1 Jan 2001 -- Underground 50 1 Jan 2001 Tank Stands: -- Brick, stone or concrete 50 1 Jan 2001 -- Wood and/or iron 33 1/3 1 Jan 2001 Tape Recorders 10 1 Jan 2001 Tarpaulins (canvas or plastic) 6 2/3 1 Jan 2001 Telephone Installations: -- Answering machines 6 2/3 1 Jan 2001 -- Car phone 6 2/3 1 Jan 2001 -- Cellular mobile 6 2/3 1 Jan 2001 -- Complete telephone system (comprising switchboards, instruments, cables etc) 20 1 Jan 2001 -- Computerised PABX equipment 20 1 Jan 2001 -- Public telephones 10 1 Jan 2001 -- Reservation system (data print) 20 1 Jan 2001 Television Receivers: -- Generally 10 1 Jan 2001 -- Used for hire 6 2/3 1 Jan 2001 Ticket Issuing Machines (public transport) 13 1/3 1 Jan 2001 Tools (loose) 5 1 Jan 2001 Tractors 6 2/3 1 Jan 2001 Trailers 10 1 Jan 2001 Transport Cases (steel) 10 1 Jan 2001 Turnstiles 20 1 Jan 2001 V Vacuum Cleaners (electric) 10 1 Jan 2001 Vending Machine 5 * 1 Jul 2001 W Washing Machines 6 2/3 1 Jan 2001 Waste Storage and Disposal Bins (industrial) 10 1 Jan 2001 Weighbridges 25 1 Jan 2001 Weighing Machines 10 1 Jan 2001 Welding Plant: -- Automatic (used at sea on construction of a submarine pipeline) 10 1 Jan 2001 -- Generally 20 1 Jan 2001 Wells 40 1 Jan 2001 Wharves 40 1 Jan 2001 Wheelbarrows 10 1 Jan 2001 Windmills 20 1 Jan 2001 Wrapping Machines 10 1 Jan 2001 X X-Ray and High Frequency Current Plant (including screening of apparatus to suppress radio interference): -- General 13 1/3 1 Jan 2001 -- Image intensifier with TV chain and recording unit 6 2/3 1 Jan 2001 -- Associated equipment 10 1 Jan 2001 -- Portable units 10 1 Jan 2001 -- Processor and daylight loading equipment 10 1 Jan 2001