Income Tax (Effective Life of Depreciating Assets) Determination 2015 
Reference: Effective Life 2015/1
Document type: Determination
Enabling act: Income Tax Assessment Act 1997
Registration number: F2016C00690
Registration date: 1 July 2016


1 Name of Determination: This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015 . | 4 Effective Life of Depreciating Assets: (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. (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 - (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - • 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. 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 . (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 - | 5 Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997 . AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION All terrain vehicles (ATVs) used in primary production activities 5 * 1 Jul 2007 Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 Coffee assets: Dryers 15 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets - see Table A Oil and fat manufacturing (11500) Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 Motorcycles used in primary production activities 5 * 1 Jul 2007 Post drivers/hole diggers 10 * 1 Jul 2008 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 Tractors 12 *# 1 Jul 2007 Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling guns): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 20 * 1 Jul 2008 PVC 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 Bridges (wooden) 20 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Buckets 10 * 1 Jan 2007 Transmitters 7 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvesters/sweepers 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 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: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Nursery and floriculture production (01110 to 01150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 *# 1 Jul 2006 Packaging assets: Bunching and bundling machines 15 * 1 Jul 2006 Deleafers 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 *# 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 Mushroom growing (01210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other materials 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): Growing 15 * 1 Jul 2008 Peak heat and spawn running 10 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 Vegetable growing (under cover) (01220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hydroponic growing assets (including cut flower growing): Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150) Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally 10 * 1 Jul 2007 Self-propelled 8 * 1 Jul 2007 Fertilizer spreaders: Generally 10 * 1 Jul 2007 Spinner 5 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Mulch layers 12 * 1 Jul 2007 Mulch lifters 12 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Rakes (eg cane trash rakes) 10 * 1 Jul 2007 Slashers 8 * 1 Jul 2007 Harvesting assets: Cane haul out bins 12 * 1 Jul 2007 Harvesters (including cane, carrot, onion, potato and tomato) 10 *# 1 Jul 2007 Harvesting aids (incorporating trailers and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 *# 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Planting assets: Billet planters 12 * 1 Jul 2007 Potato cutters 15 * 1 Jul 2007 Potato planters 10 * 1 Jul 2007 Precision seeders 10 * 1 Jul 2007 Transplanters: Automated 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Tillage assets: Generally 15 * 1 Jul 2007 PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Trellising assets: Stake drivers 12 * 1 Jul 2007 Stake pullers 12 * 1 Jul 2007 Trellising (incorporating stakes and wire) 5 * 1 Jul 2007 Wire winders 15 * 1 Jul 2007 Fruit growing (01310 to 01360 and 01390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chain saws 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Coffee, olive and tree nut growing (01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertilizer spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakes 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chain saws 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Sheep farming (01410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent types 40 * 1 Jan 2007 Portable types 25 * 1 Jan 2007 Woolshed assets: Grinding machines for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards including races and coolers (steel and timber): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins including hay racks 15 * 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Dairy cattle farming (01600) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic calf feeders 10 * 1 Jul 2016 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes (including automatic) 10 * 1 Jul 2016 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2016 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2016 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2016 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Robotic milking system assets: Air compressors 5 * 1 Jul 2016 Automated milking systems: Rotary 10 * 1 Jul 2016 Single box and multi box 10 * 1 Jul 2016 Automatic feeding systems 10 * 1 Jul 2016 Automatic footbaths 8 * 1 Jul 2016 Control systems (excluding personal computers) - see Table B Control systems and control system assets Cow comfort systems: Cow brushes 3 * 1 Jul 2016 Rubber matting 7 * 1 Jul 2016 Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016 Cow traffic systems 7 * 1 Jul 2016 Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016 Vacuum pumps 7 * 1 Jul 2016 Poultry farming for breeding, eggs and meat (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Water assets: Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatchers (including integrated controller units) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators - chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/destacker systems 20 * 1 Jan 2007 Transfer machines - farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines - setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 Pig farming (01920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing assets: Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20 * 1 Jul 2008 Curtains - sidewalls 10 * 1 Jul 2008 Floors (suspended types): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Grain storage 20 * 1 Jul 2008 Readyfeed 10 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 Aquaculture (02011 to 02039) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets: Direct supply systems (including paddlewheels and aspirators): Fresh water 6 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10 * 1 Jul 2007 Aquaculture tanks: Concrete 20 * 1 Jul 2007 Fibreglass 15 * 1 Jul 2007 Polyethylene 20 * 1 Jul 2007 Raceways 20 * 1 Jul 2007 Transport of live products 10 * 1 Jul 2007 Bins and crates 5 * 1 Jul 2007 Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Control systems 10 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 Environmental control structures and protective structures used in salt water environment 15 * 1 Jul 2007 Feeders (including belt, pendulum, scatter and blower) 5 * 1 Jul 2007 Graders 10 * 1 Jul 2007 Harvesting nets 4 * 1 Jul 2007 Hatching assets (including hatching containers) 10 * 1 Jul 2007 Heating assets: Direct heating system (including immersion heaters): Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Indirect heating system (including heat exchangers and passive heating) 10 * 1 Jul 2007 Instruments (including sensors and water quality meters) 5 * 1 Jul 2007 Oyster farming assets: Baskets 8 * 1 Jul 2007 Oyster growing structures (incorporating posts and racks or lines) 10 * 1 Jul 2007 Rumblers 10 * 1 Jul 2007 Sticks 5 * 1 Jul 2007 Trays: Plastic 8 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Vats, treatment 15 * 1 Jul 2007 Power supply assets, emergency or standby: Generators (incorporating attached engine management and generator monitoring instruments) 15 * 1 Jul 2007 Processing assets: Conveyors, elevators and hoppers 10 * 1 Jul 2007 Cookers 10 * 1 Jul 2007 Packaging assets (including vacuum and modified atmospheric packing) 10 * 1 Jul 2007 Refrigeration assets: Insulation panels in cool or freezer rooms used in salt water environment 20 * 1 Jul 2007 Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10 * 1 Jul 2007 Water assets: Aquaculture channels and ponds 20 * 1 Jul 2007 Liners and erosion matting for ponds and channels 15 * 1 Jul 2007 Pipes and pipelines: Above ground (polyethylene and polyvinylchloride including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene and polyvinylchloride) 30 * 1 Jul 2007 Pumps: Generally: Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Single phase transfer pumps: Fresh water 5 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10 * 1 Jul 2007 Weighing machines 5 * 1 Jul 2007 Forestry and logging (03010 to 03020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Logging plant: Cable systems (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 Fishing (04111 to 04199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fishing plant: Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 MINING (06000 to 10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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: 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 cranes/gantries 30 * 1 Jul 2003 Stacks (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 Trippers/stackers and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facilities 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 support services (48100 to 48200 and 52110 to 52190) Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) 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 systems 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 carriers 10 * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage systems 10 * 1 Jul 2002 Continuous miners 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breakers 15 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Jumbos 10 * 1 Jul 2002 Load-haul-dump machines 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyors 6 * 1 Jul 2002 Beam stage loaders 7 * 1 Jul 2002 Hydraulic pump modules 15 * 1 Jul 2002 Hydraulic roof supports 10 * 1 Jul 2002 Impact crushers 10 * 1 Jul 2002 Mobile conveyors tail end 5 * 1 Jul 2002 Roof support relocation vehicles 10 * 1 Jul 2002 Shearers 7 * 1 Jul 2002 Shearer carriers 10 * 1 Jul 2002 Maintenance vehicles 8 * 1 Jul 2002 Personnel transporters 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lifts 6 * 1 Jul 2002 Shuttle cars 12 * 1 Jul 2002 Skid steer loaders 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loaders 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining (06000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 cranes/gantries 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 Trippers/stackers 25 * 1 Jul 2003 Oil and gas extraction (07000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 towers for gas flares 25 *# 1 Jul 2002 Fractionation train assets (including air coolers, columns, compressors, heat exchangers, 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 compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30 *# 1 Jul 2002 LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30 *# 1 Jul 2002 Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30 *# 1 Jul 2002 Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers 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: Boilers 10 * 1 Jul 2002 Cabling for power and control systems 30 *# 1 Jul 2002 Diesel systems 15 * 1 Jul 2002 Drains systems 20 *# 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Stainless steel piping 30 *# 1 Jul 2002 Fuel gas systems 30 *# 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 30 *# 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Heat exchangers 30 *# 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 *# 1 Jul 2002 Offshore platforms: Generally (including accommodation modules, flare structures, helidecks, jackets, 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 Pumps: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 *# 1 Jul 2002 Seawater lift pumps 15 * 1 Jul 2002 Shutdown and fire/gas systems 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 Coal seam gas extraction assets: Infield gathering systems used for gas and associated water (including polyethylene pipes and pumps) 20 *# 1 Jul 2016 Water assets: Storage ponds and tanks for water and brine 30 *# 1 Jul 2016 Treated water distribution assets 30 *# 1 Jul 2016 Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016 Well assets: Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016 Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016 Wells 20 *# 1 Jul 2016 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 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 systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 *# 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 15 * 1 Jul 2002 Wellheads and christmas trees 30 *# 1 Jul 2002 Oil production assets: Central production facility assets (excluding FPSOs): Boilers 10 * 1 Jul 2002 Circulation pumps 12 ½ * 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skids, vessels and assets used onshore) 15 * 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Generally (including offshore platforms) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pumps: Circulation pumps 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 (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Infield pipelines 15 * 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 10 * 1 Jul 2002 Wellheads and christmas trees 15 * 1 Jul 2002 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Iron ore mining (08010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 Jul 2009 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nickel ore processing assets: Mineral treatment structures (including structure 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 2009 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) 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 Petroleum exploration services (10112) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets used offshore: Down hole geophysics units - skid mounted 10 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Exploration assets used onshore: Down hole geophysics units - truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services (10122) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs - shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 MANUFACTURING (11110 to 25990) Meat processing (11110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boning room assets: Boneless meat packing stations 20 * 1 Jul 2013 Boning and slicing stations 20 * 1 Jul 2013 Boning hoists 5 * 1 Jul 2013 Chine bone removal machines 10 * 1 Jul 2013 De-sinewed mince meat machines 10 * 1 Jul 2013 Dicing and mincing machines 10 * 1 Jul 2013 Dump and product bins 15 * 1 Jul 2013 Frenching machines 8 * 1 Jul 2013 Knuckle and aitch bone pullers 5 * 1 Jul 2013 Loin/saddle deboning machines 10 * 1 Jul 2013 Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2 * 1 Jul 2013 Pork brine and marinade mixers 10 * 1 Jul 2013 Pork de-rinders 10 * 1 Jul 2013 Pork marinade injectors 10 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Sausage filling machines 10 * 1 Jul 2013 Saws: Band saws 10 * 1 Jul 2013 Bone saws 5 * 1 Jul 2013 Breaking saws: Circular electric 3 * 1 Jul 2013 Circular hydraulic 2 * 1 Jul 2013 Reciprocating electric 5 * 1 Jul 2013 Reciprocating pneumatic 3 * 1 Jul 2013 Skinning or denuding machines 10 * 1 Jul 2013 Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Weight graders 5 * 1 Jul 2013 X-ray and chemical lean analysis machines 10 * 1 Jul 2013 Cold storage assets: Air curtains 5 * 1 Jul 2013 Ammonia condensers 10 * 1 Jul 2013 Blast freezer tunnels 20 * 1 Jul 2013 Blast freezers 20 * 1 Jul 2013 Carbon dioxide snow making machines 10 * 1 Jul 2013 Carton conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Chiller tunnels 20 * 1 Jul 2013 Chillers (incorporating pneumatic gates) 15 * 1 Jul 2013 De-humidifiers: Desiccant 10 * 1 Jul 2013 Refrigerant 15 * 1 Jul 2013 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5 * 1 Jul 2013 Evaporators 15 * 1 Jul 2013 Freezers 20 * 1 Jul 2013 Load out bays (incorporating air tight truck pads and hydraulic platforms) 15 * 1 Jul 2013 Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Plate freezers 20 * 1 Jul 2013 Pressure vessels 20 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Storage racking and stillages 10 * 1 Jul 2013 Transfer roller conveyors 10 * 1 Jul 2013 Livestock handling assets: Cattle soaker pens 15 * 1 Jul 2013 Cattle wash/soaker control systems 10 * 1 Jul 2013 Cattle washes 15 * 1 Jul 2013 Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20 * 1 Jul 2013 Feed auger systems 10 * 1 Jul 2013 Hydraulic forcing pen gates 10 * 1 Jul 2013 Lead-up races 20 * 1 Jul 2013 Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15 * 1 Jul 2013 Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20 * 1 Jul 2013 Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10 * 1 Jul 2013 Water troughs 12 * 1 Jul 2013 Packaging assets: Automatic carton erecting and lidding machines 10 * 1 Jul 2013 Bagging machines 5 * 1 Jul 2013 Bar code label printers 3 * 1 Jul 2013 Bar code readers 4 * 1 Jul 2013 Carton weigh label stations 7 * 1 Jul 2013 Flow wrappers 10 * 1 Jul 2013 Labelling machines 5 * 1 Jul 2013 Meat compactors 10 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Netting machines 5 * 1 Jul 2013 Palletisers and de-palletisers 10 * 1 Jul 2013 Shrink wrappers 10 * 1 Jul 2013 Strapping machines 5 * 1 Jul 2013 Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10 * 1 Jul 2013 Vacuum packaging systems (incorporating vacuum pumps and booster pumps): Rotary systems 12 * 1 Jul 2013 Tunnel systems 12 * 1 Jul 2013 Weighing scales 4 * 1 Jul 2013 Rendering plant: Bagging/weigh batching machines 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10 * 1 Jan 2001 Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15 * 1 Jan 2001 Decanters/centrifuges 12 * 1 Jan 2001 Environmental control equipment (including condensers and associated equipment, bio-filters, air- scrubbers, after-burners and dissolved air flotation systems) 10 * 1 Jan 2001 Feathrolysers/feather hydrolysers 10 * 1 Jan 2001 Magnets 15 * 1 Jan 2001 Mills 10 * 1 Jan 2001 Mincers/grinders 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screens) 15 * 1 Jan 2001 Pre-breakers/pre-hoggers 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw presses/expeller presses 13 * 1 Jan 2001 Separators/polishers 15 * 1 Jan 2001 Tallow storage tanks 15 * 1 Jan 2001 Waste heat evaporators 15 * 1 Jan 2001 Slaughter floor assets: Beef hide pullers (fixed and traversing) 15 * 1 Jul 2013 Bung ring expanders: Pneumatic 3 * 1 Jul 2013 Manual hand held 5 * 1 Jul 2013 Cattle restrainers incorporating centre track belly conveyors 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables incorporating organ pans 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes incorporating head restrainers 12 * 1 Jul 2013 Landing tables and bleed slat conveyors 15 * 1 Jul 2013 NLIS readers: Hand held wands 2 * 1 Jul 2013 Fixed gate readers 10 * 1 Jul 2013 Swinging gate readers 5 * 1 Jul 2013 Offal processing assets: Chilled water systems 10 * 1 Jul 2013 Fat vacuum transfer systems 10 * 1 Jul 2013 Head splitters 7 * 1 Jul 2013 Intestine processing machines 10 * 1 Jul 2013 Jaw breakers 5 * 1 Jul 2013 Offal bins 15 * 1 Jul 2013 Offal chutes 15 * 1 Jul 2013 Offal cutting tables 15 * 1 Jul 2013 Offal packing stations 15 * 1 Jul 2013 Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10 * 1 Jul 2013 Offal tumblers 10 * 1 Jul 2013 Offal washers 10 * 1 Jul 2013 Tongue cleaners 10 * 1 Jul 2013 Tripe cookers/centrifuges 10 * 1 Jul 2013 Overhead bleed, dressing and trim conveyors (incorporating housings, handles, chains and motors) including elevators and lowerators 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers incorporating belts, pulleys, drives and motors 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide stunning chambers incorporating carousels 10 * 1 Jul 2013 Carcass grading probes 4 * 1 Jul 2013 De-hairing machines 10 * 1 Jul 2013 Gambrel tables 15 * 1 Jul 2013 Polishers 10 * 1 Jul 2013 Scalding tanks 15 * 1 Jul 2013 Singers 10 * 1 Jul 2013 Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8 * 1 Jul 2013 Stunners: Electric stunners 5 * 1 Jul 2013 Manual bolt stunners with cartridges 5 * 1 Jul 2013 Pneumatic bolt stunners 7 * 1 Jul 2013 Waste belt conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Waste screw conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Support assets: Air and spring balancers and counter weights 5 * 1 Jul 2013 Compressed air assets: Air compressors 10 * 1 Jul 2013 Air dryers 10 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Control systems assets: Flow meters 10 * 1 Jul 2013 Instruments and sensors 10 * 1 Jul 2013 Turbidity meters 7 * 1 Jul 2013 Variable speed drives 10 * 1 Jul 2013 Fire protection systems 15 * 1 Jul 2013 Hand air driers 3 * 1 Jul 2013 Hand wash basins 15 * 1 Jul 2013 Hide preparation assets: Bale presses 10 * 1 Jul 2013 Sheep skin and hide mixers, salt tumblers and agitators 6 * 1 Jul 2013 Hydraulic power packs 10 * 1 Jul 2013 Laboratory assets 10 * 1 Jul 2013 Sterilisers 15 * 1 Jul 2013 Truck and livestock crate washes 20 * 1 Jul 2013 Waste water assets: Aerators and agitators 10 * 1 Jul 2013 Aerobic ponds 30 * 1 Jul 2013 Anaerobic ponds 30 * 1 Jul 2013 Belt filter presses 15 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Dissolved air flotation systems 15 * 1 Jul 2013 Effluent distribution pipes 15 * 1 Jul 2013 Effluent drum filters 10 * 1 Jul 2013 Effluent irrigators (including centre pivot, lateral and travelling gun) 10 * 1 Jul 2013 Effluent pumps 7 * 1 Jul 2013 Effluent screens 10 * 1 Jul 2013 Effluent storage tanks 15 * 1 Jul 2013 Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pond covers 10 * 1 Jul 2013 Pond liners 10 * 1 Jul 2013 Sequential batch reactors 10 * 1 Jul 2013 Settling ponds 30 * 1 Jul 2013 Solids dewatering presses 10 * 1 Jul 2013 Water assets: Boilers 20 * 1 Jul 2013 Bore pumps 7 * 1 Jul 2013 Bores 30 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Clarifiers 20 * 1 Jul 2013 High stage pump sets 7 * 1 Jul 2013 Hot water systems 10 * 1 Jul 2013 Heat exchangers 10 * 1 Jul 2013 Raw water filters 15 * 1 Jul 2013 Raw water in-feed pump sets 10 * 1 Jul 2013 Reverse osmosis systems incorporating pumps, pipe work, membranes and controls 10 * 1 Jul 2013 Water distribution pipes 20 * 1 Jul 2013 Water softeners 10 * 1 Jul 2013 Water storage tanks 20 * 1 Jul 2013 Water tank liners 15 * 1 Jul 2013 Poultry processing (11120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Conveyor systems and troughing 20 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Refrigeration plant and boiler 10 1 Jan 2001 Cured meat and smallgoods manufacturing (11130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Analysers (including meat analysers) 10 * 1 Jul 2016 Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016 Benches and tables 15 * 1 Jul 2016 Bin and tray washers 12 * 1 Jul 2016 Bin lifters and tippers 15 * 1 Jul 2016 Bins: Plastic 5 * 1 Jul 2016 Stainless steel 15 * 1 Jul 2016 Boot washers 10 * 1 Jul 2016 Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016 Chillers 15 * 1 Jul 2016 Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016 Die sets 15 * 1 Jul 2016 Flake ice machines 10 * 1 Jul 2016 Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016 Hoppers 12 * 1 Jul 2016 Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016 Platforms and gantries 15 * 1 Jul 2016 Racking and shelving 10 * 1 Jul 2016 Tray stackers/destackers 10 * 1 Jul 2016 Waste water management and treatment systems 20 * 1 Jul 2016 Post-production and packaging assets: Carton tapers 5 * 1 Jul 2016 Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016 Dicing and shredding assets 15 * 1 Jul 2016 Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Pasteurisers 15 * 1 Jul 2016 Rods and smoke sticks 12 * 1 Jul 2016 Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016 Slicers and slicing line assets 17 * 1 Jul 2016 Smokehouses 20 * 1 Jul 2016 Thermoformers 15 * 1 Jul 2016 Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016 Raw material preparation and receiving assets: Brine/pickle preparation system assets 15 * 1 Jul 2016 Carton lifters and pallet lifters 10 * 1 Jul 2016 Carton shredding/stripping machines 10 * 1 Jul 2016 Curing machines 17 * 1 Jul 2016 Decartoning machines 10 * 1 Jul 2016 Floor scales (platform scales) 10 * 1 Jul 2016 Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016 Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dairy product manufacturing: Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15 * 1 Jan 2001 Cheese blockformers 15 * 1 Jan 2001 Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001 Continuous cheddaring machines 15 * 1 Jan 2001 Conveyors 15 * 1 Jul 2016 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 Milk and cream processing (11310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Benches and tables 15 * 1 Jul 2016 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Piping, pipelines and pipework 20 * 1 Jul 2016 Pumps 15 * 1 Jul 2016 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos (excluding milk silos) 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical tanks 15 * 1 Jul 2016 Water tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Receiving, processing and storage assets: Heat exchangers 15 * 1 Jul 2016 Homogenisers 15 * 1 Jul 2016 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Membrane filtration system assets 15 * 1 Jul 2016 Milk silos 20 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers 15 * 1 Jul 2016 Pumps 15 * 1 Jul 2016 Separators 15 * 1 Jul 2016 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Packaging assets: Bottle unscramblers 15 * 1 Jul 2016 Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15 * 1 Jul 2016 Checkweighers 10 * 1 Jul 2016 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and capping machines 15 * 1 Jul 2016 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 Fruit and vegetable processing (11400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetable canning plant 20 1 Jan 2001 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers and switchgear) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam-making plant 20 1 Jan 2001 Oil and fat manufacturing (11500) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Edible oil or fat, blended, manufacturing assets: Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 Measuring, monitoring and quality control assets: Belt weighers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Packaging assets: Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2012 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2012 Labellers 10 * 1 Jul 2012 Palletisers and depalletisers 20 * 1 Jul 2012 Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2012 Silos: Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Olive oil processing assets 15 * 1 Jul 2008 Grain mill product manufacturing (11610) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 C O2 extraction units 15 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling plant 13 ⅓ 1 Jan 2001 Cereal and pasta product manufacturing (11620) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic scales and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screwtype feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Steel 30 * 1 Jul 2008 Used for flour (semolina) 25 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 Bakery product manufacturing (11710 to 11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 units, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage units 20 * 1 Jan 2002 Automatic product handling assets (including basket loaders and basket stackers) 15 * 1 Jan 2002 Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 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 coolers, spiral freezers 10 * 1 Jan 2002 Final provers (mechanical type) 15 * 1 Jan 2002 Final provers (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 weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, 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 closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets 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 slicers, cake slicers and reciprocating blade slicers) 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 Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun dividers/rounders 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough dividers 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 Sugar manufacturing (11810) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets - see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting, but excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes - see Table B Cranes Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers including decorating, applicator and coding machines 10 * 1 Jul 2011 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chocolate making assets: Conches 20 * 1 Jul 2016 Pre-refiners 12 * 1 Jul 2016 Refiners 10 * 1 Jul 2016 Tempering machines 15 * 1 Jul 2016 Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016 Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016 Jelly and sugar lolly making assets: Cleaners (brush and laser) 10 * 1 Jul 2016 Coating and dusting machines 15 * 1 Jul 2016 Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016 Mouldboards and trays 7 * 1 Jul 2016 Oiling machines 15 * 1 Jul 2016 Starch conditioners 10 * 1 Jul 2016 Starch moguls 10 * 1 Jul 2016 Packaging assets: Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016 Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016 Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016 Multihead and singlehead weighers 10 * 1 Jul 2016 Panning assets: Belt panners 15 * 1 Jul 2016 Coating and polishing panners 20 * 1 Jul 2016 Sugar panners 12 * 1 Jul 2016 Support assets: Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016 Cooling tunnels 17 * 1 Jul 2016 Cutters and guillotines 12 * 1 Jul 2016 Moulds 4 * 1 Jul 2016 Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016 Prepared animal and bird feed manufacturing (11920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pet food manufacturing assets: Dry process assets: Batching systems 15 * 1 Jul 2013 Blowing systems 15 * 1 Jul 2013 Coating assets (including oil, tumble and vacuum coaters) 10 * 1 Jul 2013 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2013 Cooling systems (including fans and cyclones) 10 * 1 Jul 2013 Dehumidifying systems (including silo munters) 10 * 1 Jul 2013 Dosing systems (including liquid) 10 * 1 Jul 2013 Dryers 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Hammer mills 15 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Ovens (including horizontal, tunnel and vertical) 15 * 1 Jul 2013 Pre-conditioners 10 * 1 Jul 2013 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2013 Can and tray labelling assets 10 * 1 Jul 2013 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2013 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2013 Multihead and singlehead weighers 10 * 1 Jul 2013 Palletisers and depalletisers 15 * 1 Jul 2013 Robotic lid, tray and sealing assets 10 * 1 Jul 2013 Robotic pick and place assets 10 * 1 Jul 2013 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2013 Raw material receiving, storage and handling assets: Chutes 15 * 1 Jul 2013 Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15 * 1 Jul 2013 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2013 Hoppers (including batch and weigh hoppers) 15 * 1 Jul 2013 Receival assets 15 * 1 Jul 2013 Screw and weigh belt feeders 10 * 1 Jul 2013 Silos 20 * 1 Jul 2013 Storage bins 20 * 1 Jul 2013 Tanks (including holding, liquid storage and water) 20 * 1 Jul 2013 Support assets: Access platforms 20 * 1 Jul 2013 Air compressors and receivers 10 * 1 Jul 2013 Bins (including tippers and raw material bins) 15 * 1 Jul 2013 Boilers 20 * 1 Jul 2013 Cleaning systems (including vacuum) 15 * 1 Jul 2013 Contra shears and drum filters 10 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2013 Effluent pumps 10 * 1 Jul 2013 Effluent screens and filters 10 * 1 Jul 2013 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2013 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2013 Laboratory and analysing assets (including probes and samplers) 10 * 1 Jul 2013 Pumps (including liquid feed) 10 * 1 Jul 2013 Racking 20 * 1 Jul 2013 Safety systems 20 * 1 Jul 2013 Waste water ponds 25 * 1 Jul 2013 Waste water treatment assets 20 * 1 Jul 2013 Weighing assets (including weigh cells, heads and hoppers) 10 * 1 Jul 2013 Wet process assets: Air purification and recycling systems 10 * 1 Jul 2013 Basket tippers 10 * 1 Jul 2013 Blending, dicing and mincing assets 10 * 1 Jul 2013 Blowers 15 * 1 Jul 2013 Canning and tray assets including closers and fillers 10 * 1 Jul 2013 Chillers 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Cutting assets (including knife and blade assemblies) 10 * 1 Jul 2013 Dewatering assets 10 * 1 Jul 2013 Drying assets 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Freezers 15 * 1 Jul 2013 Frozen block warmers 10 * 1 Jul 2013 Gravy make-up stations 15 * 1 Jul 2013 Grinders 10 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mix slides and chutes 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Pallet lifters and hoists 10 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Retort cooking vessels 15 * 1 Jul 2013 Retort trays 15 * 1 Jul 2013 Seal thickness testing assets 10 * 1 Jul 2013 Slicing and shredding assets 10 * 1 Jul 2013 Stacking assets 15 * 1 Jul 2013 Prepared animal and bird feed manufacturing assets generally: Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 * 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including PVC and steel construction) 15 * 1 Jul 2012 Storage tanks (including PVC and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Other food product manufacturing n.e.c. (11990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment including checkweighers, metal detectors, counting machines etc 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers and variable speed drives) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean in place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets - use any relevant determination in Table B Frying oil reclaiming and cleansing systems incorporating filtration equipment, storage tanks and ventilation hoods 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Refrigeration assets Uninterruptible power supply (UPS) assets - see Table B Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15 * 1 Jul 2009 Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) Ice manufacturing assets (excluding dry ice manufacturing assets): Ammonia tank liquid receivers 20 * 1 Jul 2016 Compressors 12 * 1 Jul 2016 Condensers and cooling towers 10 * 1 Jul 2016 Ice cabinets: Display merchandisers 5 * 1 Jul 2016 Hydraulic lift trailers 10 * 1 Jul 2016 Mobile ice boxes 7 * 1 Jul 2016 Ice makers 25 * 1 Jul 2016 Support assets: Augers 20 * 1 Jul 2016 Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016 Block pressers 10 * 1 Jul 2016 Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016 Ice rake assemblies 8 * 1 Jul 2016 Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers and switchgear ) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid CO2 storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 Beer manufacturing (except non-alcoholic beer) (12120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Kegs (stainless steel) 15 * 1 Jul 2013 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide recovery system assets: Gas collection and storage assets (including pipes bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid C O2 storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Spirit manufacturing (12130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Distillery plant (brandy etc) 13 ⅓ 1 Jan 2001 Wine and other alcoholic beverage manufacturing (12140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crushers/destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (screw) 15 * 1 Jul 2008 Pneumatic (airbag) 15 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/sealers/tapers 15 * 1 Jul 2008 Conveyors (loose bottle, carton and pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation/filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory - glassware 2 * 1 Jul 2008 Laboratory - other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensors, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 Textile, leather, clothing and footwear manufacturing (13110 to 13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 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: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 Stackers 15 * 1 Jan 2001 Tray sorters 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Heating unit assets 20 * 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 Table A 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 Table A Log sawmilling and timber dressing (14110 to 14130), 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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, 15210, 15220 and 15290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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) Sensors: Specialised 8 * 1 Jan 2002 Standard 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Sanitary paper product manufacturing (15240) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Finishing and converted paper product manufacturing assets: Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15 * 1 Jul 2013 Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10 * 1 Jul 2013 Hygienic paper product manufacturing assets: Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13 * 1 Jul 2013 Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13 * 1 Jul 2013 Packaging assets: Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10 * 1 Jul 2013 Coding and labelling machines 10 * 1 Jul 2013 Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10 * 1 Jul 2013 Stackers and baggers 10 * 1 Jul 2013 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2013 Support assets: Air compressors and air dryers 15 * 1 Jul 2013 Control system and monitoring assets (including programmable logic controllers, variable speed drives, instruments and sensors) 10 * 1 Jul 2013 Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15 * 1 Jul 2013 Laboratory assets (including quality control and material testing assets) 10 * 1 Jul 2013 Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Storage assets (including bins and trolleys) 10 * 1 Jul 2013 Printing (16110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets) Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½ * 1 Jul 2006 Newspaper printing assets: Ancillary assets: Automated guided vehicles (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Offset lithography printing presses used in commercial printing generally: 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: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph (GC) testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 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 * 1 Jul 2006 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: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 Printing support services (16120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 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 Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 pits 10 * 1 Jul 2002 Assets used in other processes: Air compressors 30 * 1 Jul 2002 Catalyst regenerators 20 * 1 Jul 2002 Chemical injection systems 5 * 1 Jul 2002 Coke drums 20 * 1 Jul 2002 Distillation columns 30 * 1 Jul 2002 Drums: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalters 25 * 1 Jul 2002 Expansion turbines 25 * 1 Jul 2002 Fans/blowers 30 * 1 Jul 2002 Filters/coalescers: 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 stacks 25 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Fractionating columns 30 * 1 Jul 2002 Furnaces: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorbers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorbers 25 * 1 Jul 2002 Heat exchangers: 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 ejectors 20 * 1 Jul 2002 Liquid extraction columns: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressors 30 * 1 Jul 2002 Pumps: 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 Reactors 25 * 1 Jul 2002 Rotary filters 20 * 1 Jul 2002 Scrubbers 25 * 1 Jul 2002 Side stream strippers 25 * 1 Jul 2002 Storage tanks: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Strippers: 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 Industrial gas manufacturing (18110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial gas - general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas - manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO2) manufacturing assets: Amine based absorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste CO2 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid CO2 storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid CO2 pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic chemical and chemical product manufacturing (18120, 18130 and 18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 De-aerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean in place tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 20 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 Human pharmaceutical and medicinal product manufacturing (18410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets: Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 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 Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Cleaning compound and toiletry preparation manufacturing (18510 to 18520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing (18910 to 18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 13 ⅓ 1 Jan 2001 Polymer film and sheet packaging material manufacturing (19110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Extrusion assets: Extruder dies 15 * 1 Jul 2014 Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20 * 1 Jul 2014 Heat exchangers 15 * 1 Jul 2014 Laminating machines 20 * 1 Jul 2014 Packaging assets: Labelling machines 7 * 1 Jul 2014 Palletisers 12 * 1 Jul 2014 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2014 Pouch and bag making machines 10 * 1 Jul 2014 Printing assets - see Table A Printing (16110) Racking machines 25 * 1 Jul 2014 Recycling machines 10 * 1 Jul 2014 Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15 * 1 Jul 2014 Slitting machines and perforation units 15 * 1 Jul 2014 Support assets: Air compressors and receivers 15 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10 * 1 Jul 2014 Jib cranes 15 * 1 Jul 2014 Laboratory assets: Generally 15 * 1 Jul 2014 Laboratory analysers 10 * 1 Jul 2014 Silos 25 * 1 Jul 2014 Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10 * 1 Jul 2014 Rigid and semi-rigid polymer product manufacturing (19120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016 Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Annealing ovens 25 * 1 Jul 2016 Bagging and de-bagging machines 15 * 1 Jul 2016 Bandsaws 10 * 1 Jul 2016 Bending machines 10 * 1 Jul 2016 Bins 10 * 1 Jul 2016 Blow moulding machines 13 * 1 Jul 2016 Boilers - see Table B Boilers Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016 Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives) Conveyor systems (including framework) 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Die carts 15 * 1 Jul 2016 Driers (pellet or resin) 10 * 1 Jul 2016 Drop testers and strength testers 16 * 1 Jul 2016 Extruder dies: Foamed polyethylene or extruded polystyrene extruder dies 10 * 1 Jul 2016 Generally 12 * 1 Jul 2016 Extruders: Foamed polyethylene or extruded polystyrene extruders 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Flange makers (pipes) and belling machines 10 * 1 Jul 2016 Forklifts - see Table B Forklifts Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016 Heat exchangers 15 * 1 Jul 2016 Hydraulic power packs 12 * 1 Jul 2016 Hydraulic presses 10 * 1 Jul 2016 Injection moulding machines (incorporating hydraulic power packs but excluding moulds): Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Laboratory assets: Generally 15 * 1 Jul 2016 Laboratory analysers 10 * 1 Jul 2016 Lifting platforms (including scissor lifts) 15 * 1 Jul 2016 Moulds: Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016 Generally 8 * 1 Jul 2016 Mould heaters, die heaters and coolers 10 * 1 Jul 2016 Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016 Overhead gantry cranes - see Table B Cranes (gantry and overhead) Palletisers - see Table B Packaging assets, palletisers and depalletisers Pipe cutters 10 * 1 Jul 2016 Pipe winders 12 * 1 Jul 2016 Pits 15 * 1 Jul 2016 Plastic welders 9 * 1 Jul 2016 Polystyrene pre-expanders 10 * 1 Jul 2016 Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016 Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016 Punch machines 5 * 1 Jul 2016 Racking 20 * 1 Jul 2016 Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016 Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016 Robot control pendants 5 * 1 Jul 2016 Robots - see Table B Robots (industrial) Safety fencing 15 * 1 Jul 2016 Screen changers 12 * 1 Jul 2016 Silos: Bag silos for expanded polystyrene beads 10 * 1 Jul 2016 Generally - see Table B Silos Splitting/skiving machines 9 * 1 Jul 2016 Transformers 20 * 1 Jul 2016 Trimming machines 12 * 1 Jul 2016 Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016 Water tanks 15 * 1 Jul 2016 Polymer product and rubber product manufacturing (19130 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Paint and coatings manufacturing (19160) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ink factory plant 20 1 Jan 2001 Paint and coatings manufacturing assets: Air compressors 10 * 1 Jul 2013 Bead mills 20 * 1 Jul 2013 Bulk storage tanks 25 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Disperser and mixer motors 15 * 1 Jul 2013 Dispersers 20 * 1 Jul 2013 Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2013 Filling and packing assets: Conveyors 15 * 1 Jul 2013 Denesters 10 * 1 Jul 2013 Filling machines 15 * 1 Jul 2013 Filtration assets 15 * 1 Jul 2013 Labellers (including laser coders and label applicators) 7 * 1 Jul 2013 Printers 7 * 1 Jul 2013 Robotic palletisers 10 * 1 Jul 2013 Wrappers 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Hoists 10 * 1 Jul 2013 Mixers 20 * 1 Jul 2013 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 Piping assets: Manifolds 20 * 1 Jul 2013 Meters 10 * 1 Jul 2013 Piping 25 * 1 Jul 2013 Pumps 10 * 1 Jul 2013 Racking: External 15 * 1 Jul 2013 Internal 20 * 1 Jul 2013 Scales 10 * 1 Jul 2013 Spray booths 15 * 1 Jul 2013 Testing assets: Air conditioning assets (including room units and split systems) 8 * 1 Jul 2013 Gloss meters 10 * 1 Jul 2013 Ovens 15 * 1 Jul 2013 Spectrometers 10 * 1 Jul 2013 Viscometers 10 * 1 Jul 2013 Vacuum lifters 10 * 1 Jul 2013 Glass and glass product manufacturing (20100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Cranes (gantry and overhead) 25 * 1 Jul 2014 Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), elevating work platforms (EWPs) Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening (tempering) assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators (spotstick machines) 8 * 1 Jul 2009 Screen printing assets - see Table A Printing (16110) Support assets: Air compressors 20 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Waterjet cutting machines 10 * 1 Jul 2009 Non-metallic mineral product manufacturing (20210 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clay brick and paver manufacturing assets: Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets - see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic types incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, 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 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Ready-mixed concrete manufacturing (20330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2014 Air dryers 10 * 1 Jul 2014 Bins (including weigh bins, but excluding concrete bins) 15 * 1 Jul 2014 CCTV systems 5 * 1 Jul 2014 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Chillers 15 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors 20 * 1 Jul 2014 Dust extraction systems 15 * 1 Jul 2014 Fuel storage assets: Card reading systems 6 * 1 Jul 2014 Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10 * 1 Jul 2014 Pumps 10 * 1 Jul 2014 Tanks 25 * 1 Jul 2014 Hoppers (including weigh hoppers) 15 * 1 Jul 2014 Mixers used in wet ready-mixed plants 15 * 1 Jul 2014 Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10 * 1 Jul 2014 Silos 30 * 1 Jul 2014 Slump stands 10 * 1 Jul 2014 Testing assets: Concrete testers 10 * 1 Jul 2014 Ovens 8 * 1 Jul 2014 Truck transit mixers: Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching trucks: Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10 * 1 Jul 2014 Waste water treatment assets: Catchment and settlement ponds 20 * 1 Jul 2014 Concrete slurry pumps 3 * 1 Jul 2014 Polyethylene water tanks 8 * 1 Jul 2014 Water pumps 5 * 1 Jul 2014 Concrete product manufacturing (20340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Prefabricated concrete product manufacturing assets: Air compressors 10 * 1 Jul 2013 Automated panel manufacturing assets: Automated trowel machines (incorporating crane and trowel) 15 * 1 Jul 2013 Concrete distribution stations: Distributors 10 * 1 Jul 2013 Flying buckets 10 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Curing chambers 25 * 1 Jul 2013 Laser beam alignment systems 10 * 1 Jul 2013 Pallet cleaning machines 15 * 1 Jul 2013 Pallet receivable stands (excluding pallet vibrating stands) 20 * 1 Jul 2013 Pallet transport systems: Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10 * 1 Jul 2013 Track work 20 * 1 Jul 2013 Transversals (including continuous transfer wagons) 10 * 1 Jul 2013 Pallet vibrating stands 10 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Rack feeders 15 * 1 Jul 2013 Shutter cleaning machines 15 * 1 Jul 2013 Shutter transporting assets (including automated roller conveyors) 15 * 1 Jul 2013 Shutters 8 * 1 Jul 2013 Turning machines (including flippers and tilting assets) 20 * 1 Jul 2013 Buckets (including kibbles, skips and tippers) 6 * 1 Jul 2013 Casting tables 10 * 1 Jul 2013 Concrete manufacturing assets: Bins (excluding concrete bins) 15 * 1 Jul 2013 Conveyors 20 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Mixers 15 * 1 Jul 2013 Concrete testers 10 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Lifting gear (including chains, lugs and swivels) 7 * 1 Jul 2013 Moulds 10 * 1 Jul 2013 Pipe manufacturing assets: Cage machines 20 * 1 Jul 2013 Load testers 25 * 1 Jul 2013 Moulds 7 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Pipe making machines 20 * 1 Jul 2013 Prestressing assets 10 * 1 Jul 2013 Shutter saws 7 * 1 Jul 2013 Steel cutters and benders 7 * 1 Jul 2013 Trowel machines 4 * 1 Jul 2013 Work tables 10 * 1 Jul 2013 Silos 30 * 1 Jul 2012 Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Iron smelting and steel manufacturing (21100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used in common in iron smelting and steel manufacturing processes: Automated guided vehicles 20 * 1 Jul 2010 Closed circuit television (CCTV) systems 3 * 1 Jul 2010 Coil cars including hydraulic sliding floor plates 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Uninterruptible power supplies 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made in Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks including flare off stacks (incorporating burners and derricks) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges incorporating load cells 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps including slurry disposal pumps 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevators 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Hot cars incorporating locomotive, wagon, tray and bogies 15 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers (including pumps, ammonia storage tanks, and distribution pipes including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns, tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors (including belts, structures, drives and chutes, jet condensers, hot water tanks, driers including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers incorporating fans, motors, access platforms and stairs 25 * 1 Jul 2009 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel ventilation fans 10 * 1 Jul 2010 Cooling tunnel conveyors 13 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) 10 * 1 Jul 2010 Down coiler assets including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling systems 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets,gap control and auxiliary hydraulics, main drive motors, payoff reel, un-coiler mandrels and re-coiler mandrels) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks incorporating agitators 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (incorporating structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Plate mill assets: Cold levellers (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer bed 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics 20 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines incorporating fixed drives 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) 20 * 1 Jul 2010 Slab or billet cooler tanks (incorporating grid stands) 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders including hydraulics 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears incorporating motors and drives 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms incorporating motors, gearboxes and drive shafts 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems incorporating heat exchangers, transfer arms, tanks, pipes and pumps 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems incorporating flat bed transfer table 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tanks) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Pickling tanks including scrubbing units and rolls and electrical grids 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system including steering 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 Alumina production (21310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Deodorising machines/fume extraction systems 15 * 1 Jul 2013 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 Impregnation machines 10 * 1 Jul 2013 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 Sand core dies 7 * 1 Jul 2013 Sand core making machines 15 * 1 Jul 2013 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 Tinsmiths' plant 20 1 Jan 2001 Fabricated metal product manufacturing (22100 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 PLCs 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives 10 * 1 Jul 2012 Control systems including roll former control systems (incorporating end coders), de-coiler/un-coiler control systems and snubber control systems 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rigs) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 Motor vehicle manufacturing (23110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Warehouse and distribution centre equipment and machines Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets including generators - use any relevant determinations made for Power supply assets in Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, CNG and nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets including containers, pipework, pumps and reverse osmosis assets 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non-contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Hand held and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), Elevating work platforms (EWPs) Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes (brake presses) 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines incorporating drilling and profiling 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems incorporating intermediate bulk containers, hose reels, meters and pumps 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors 15 * 1 Jul 2011 Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders including hydraulic carts, lift tables and platforms 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts - see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub- assembly assets: Adhesive application assets used in form-in-place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems incorporating cables and controllers, and including bolt torquing robots 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 Motor vehicle manufacturing plant (not listed elsewhere): 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 Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Other motor vehicle parts manufacturing (23190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets 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 Railway rolling stock manufacturing and repair services (23930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assembly assets: Access and assembly platforms 15 * 1 Jul 2014 Alignment assets (including gearbox alignment assets) 10 * 1 Jul 2014 Bearing puller assets 10 * 1 Jul 2014 Blast chamber assets (incorporating shot recovery systems) 10 * 1 Jul 2014 Cutting assets (including plate profilers, profile cutters and saws) 10 * 1 Jul 2014 De-coiling assets 15 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Foam filling station assets 10 * 1 Jul 2014 Furnaces and ovens (including ladles and stress relief ovens) 20 * 1 Jul 2014 Jigs (including rollover jigs and lifting jigs) 15 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Milling machines (including gantry) 20 * 1 Jul 2014 Pipe and tube bending assets 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Riveting assets 5 * 1 Jul 2014 Specialised hydraulic tool assets 10 * 1 Jul 2014 Stretch formers 10 * 1 Jul 2014 Sweeping assets 10 * 1 Jul 2014 Turning assets 10 * 1 Jul 2014 Wash bay assets 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wire cutting and stripping assets 10 * 1 Jul 2014 Handling assets: Cranes (including overhead gantry cranes) 25 * 1 Jul 2014 Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20 * 1 Jul 2014 Pallet lifters 10 * 1 Jul 2014 Scissor lifts 10 * 1 Jul 2014 Maintenance and refurbishment assets: Boring assets 10 * 1 Jul 2014 Cutting assets (including guillotines, plasma cutters and profilers) 15 * 1 Jul 2014 Detecting assets (including flaw detectors) 10 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Grinding and milling assets 20 * 1 Jul 2014 Hydraulic drop and work tables 10 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15 * 1 Jul 2014 Portable presses (including hydraulic power presses) 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Tanks (including washing and water tanks) 20 * 1 Jul 2014 Vacuum assets 10 * 1 Jul 2014 Washing assets (including bearing and bogie washers) 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wheel condition monitoring systems 7 * 1 Jul 2014 Support assets: Cleaning assets (including high pressure cleaners) 5 * 1 Jul 2014 Compressed air system assets (including compressors, dryers and filters and receivers) 10 * 1 Jul 2014 Computer measuring and monitoring assets (including load and pressure indicators) 7 * 1 Jul 2014 Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10 * 1 Jul 2014 Cooling towers 15 * 1 Jul 2014 Dust and fume extraction system assets 15 * 1 Jul 2014 Electricity supply assets - see Table A Electricity supply (26100 to 26400) Fastening and riveting assets 5 * 1 Jul 2014 Fire prevention systems (incorporating fire protection systems and water tanks) 15 * 1 Jul 2014 Induction heaters 10 * 1 Jul 2014 Portable train weighing assets 10 * 1 Jul 2014 Pumps (including hydraulic pumps) 10 * 1 Jul 2014 Racking and storage assets 20 * 1 Jul 2014 Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10 * 1 Jul 2014 Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200) Refrigerant recovery assets 10 * 1 Jul 2014 Traversers and turntables 20 * 1 Jul 2014 Vehicle progression systems assets (including rabbits) 10 * 1 Jul 2014 Waste water and effluent treatment assets 10 * 1 Jul 2014 Weighing assets for carriages and locomotives 20 * 1 Jul 2014 Testing assets: Bogie, brake and spring testing assets 10 * 1 Jul 2014 Cab test benches and CRC cable testing assets 5 * 1 Jul 2014 Earth testing assets 10 * 1 Jul 2014 Electrical testing assets (including multimeters) 10 * 1 Jul 2014 Post production testing assets (excluding weighing assets - see above in support assets): Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10 * 1 Jul 2014 Other post production testing assets 5 * 1 Jul 2014 Test sheds for testing locomotives and other rolling stock 30 * 1 Jul 2014 Other transport equipment manufacturing n.e.c. (23990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor cycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing (24110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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: Automated 5 * 1 Jul 2004 Manual 10 * 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Watchmakers' plant 10 1 Jan 2001 Furniture and other manufacturing (25110 to 25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) Electricity supply (26110 to 26400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 47 ½ * 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 systems 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 systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply systems (incorporating downstream 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 transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engines, diesel fired 20 * 1 Jan 2002 Reciprocating engines, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 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 transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring systems 15 * 1 Jan 2002 Diesel reciprocating engines 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engines 20 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards 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 systems 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 transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards 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 transformers and unit transformers in sub-tropical area 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection systems (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 generators 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Wind: Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Wind turbines 20 * 1 Jan 2002 Power station civil and structural works: Chimney stacks: Concrete surrounds 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling towers (concrete or timber) 30 * 1 Jan 2002 Cooling water systems (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 12 ½ * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 47 ½ * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply (27000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Low pressure (LP) gas storage holders 40 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 *# 1 Jul 2002 PVC pipelines 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) drivers 20 * 1 Jul 2002 Compressor station assets 30 *# 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines - 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 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 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 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 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 Water supply pumping station detention tanks 80 * 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 Penstocks 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 Sewerage and drainage services (28120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical dosing pumps 25 * 1 Jan 2005 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 Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 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 Grit removal assets 25 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Screenings removal assets 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 Treatment assets: 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 Water storage tanks 80 * 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 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 Valves: Generally 25 * 1 Jan 2005 Pressure reducing valves 30 * 1 Jan 2005 Solid waste collection services (29110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Domestic mobile bins (plastic) 10 * 1 Jul 2015 Industrial mobile rubbish bins (metal) 8 * 1 Jul 2015 Industrial mobile rubbish bins (plastic) 5 * 1 Jul 2015 Metal skips for hire 8 * 1 Jul 2015 Roll-on roll-off containers 10 * 1 Jul 2015 Stationary and portable compactor bins 8 * 1 Jul 2015 Bin delivery vehicle cranes/bin and skip lifters 10 * 1 Jul 2015 Compactors and collection bodies on trucks (including lifting arms) 8 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Garbage compactor trucks (excluding the compactor) 10 *# 1 Jul 2015 Hook lifts on truck body 10 * 1 Jul 2015 Truck hoists 20 * 1 Jul 2015 Washing assets including pressure washers 4 * 1 Jul 2015 Waste water treatment systems 10 * 1 Jul 2015 Waste treatment and disposal services (29210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Transfer stations and landfill operation assets: Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Bins generally (including metal bins) 7 * 1 Jul 2015 Compactor bins 6 * 1 Jul 2015 Mobile bins (including rubbish bins) 5 * 1 Jul 2015 Bulk fuel above ground tanks 20 * 1 Jul 2015 Bulldozers and drotts (including landfill compaction assets) 5 * 1 Jul 2015 CCTV and security systems 4 * 1 Jul 2015 Concrete crushing assets 15 1 Jul 2015 Dust and odour control assets 12 * 1 Jul 2015 Excavators and front end loaders 5 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts used in waste handling 5 * 1 Jul 2015 Forklifts not used in waste handling 11 * 1 Jul 2015 Gas capture assets: Extraction assets including wells, laterals and headers, and condensate systems 8 * 1 Jul 2015 Flare skid assets generally including blowers, monitoring systems and flame arresters, but excluding flare stacks 7 ½ * 1 Jul 2015 Flare stacks - continuous use 15 * 1 Jul 2015 Flare stacks - standby stacks 7 ½ * 1 Jul 2015 Monitoring systems (excluding wells) 5 * 1 Jul 2015 Off-site monitoring wells 15 * 1 Jul 2015 Green waste mulchers and shredders 7 * 1 Jul 2015 Hoppers 7 * 1 Jul 2015 Push pits 15 * 1 Jul 2015 Sweepers - road sweepers 10 * 1 Jul 2015 Transfer trailers 10 * 1 Jul 2015 Water treatment systems 10 * 1 Jul 2015 Weighbridges 15 * 1 Jul 2015 Waste remediation and materials recovery services (29220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Materials recovery facility (MRF) assets: Air compressors and receivers 7 * 1 Jul 2014 Balers 7 * 1 Jul 2014 Ballistic separators 10 * 1 Jul 2014 Bins: Bins generally (including metal bins) 7 * 1 Jul 2014 Compactor bins 6 * 1 Jul 2014 Mobile bins (including rubbish bins) 5 * 1 Jul 2014 Bunkers 10 * 1 Jul 2014 CCTV and security systems 4 * 1 Jul 2014 Chippers and shredders 7 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors and conveyor systems: Bounce conveyors and feeders 10 * 1 Jul 2014 Conveyors generally (incorporating belt, drive, motors and supporting structure) including walking floor conveyors 9 * 1 Jul 2014 Hand sort conveyors 10 * 1 Jul 2014 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10 * 1 Jul 2014 Ducted air transfer system assets 10 * 1 Jul 2014 Dust collectors 12 * 1 Jul 2014 Eddy current separators 7 * 1 Jul 2014 Excavators and front end loaders 5 * 1 Jul 2014 Fans 10 * 1 Jul 2014 Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5 * 1 Jul 2014 Ferrous and magnetic separators 10 * 1 Jul 2014 Food separation and screening assets 10 * 1 Jul 2014 Forklifts 5 * 1 Jul 2014 Glass breakers and crushers 6 * 1 Jul 2014 Hoppers 7 * 1 Jul 2014 Leachate pumps and filters 10 * 1 Jul 2014 Lifting assets (including pallet jacks) 10 * 1 Jul 2014 Optical sorters 5 * 1 Jul 2014 Screen separators 10 * 1 Jul 2014 Sweepers and scrubbers 10 * 1 Jul 2014 Trommels (incorporating wheels, motors and gearboxes): Fixed 7 * 1 Jul 2014 Portable 7 * 1 Jul 2014 Vacuum extraction and cleaning assets 10 * 1 Jul 2014 Vibrating screen separators 10 * 1 Jul 2014 Waste compactors 9 * 1 Jul 2014 Weighbridges 15 * 1 Jul 2014 CONSTRUCTION (30110 to 32990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks etc 13 ⅓ 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Concreting plant: Buggies or dumpers (motorised) 5 1 Jan 2001 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 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 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Surveying assets including levels - see Table A Surveying and mapping services (69220) 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 Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 Other heavy and civil engineering construction n.e.c. (31099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic welding machines (used at sea in construction of submarine pipelines) 10 1 Jan 2001 WHOLESALE TRADE (33110 to 38000) Wool wholesaling (33110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool presses 20 * 1 Jul 2006 Petroleum product wholesaling (33210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks - fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Depot and terminal storage vessels - aboveground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Terminal 10 * 1 Jul 2010 Marine 25 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tanks 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 Commission-based wholesaling (38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sale yards (used by stock and station agents) 30 * 1 Jul 2014 RETAIL TRADE (39110 to 43209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 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 Motor vehicle tyre or tube retailing (39220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air tools including ratchet guns 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifters incorporating tyre spreaders 8 * 1 Jul 2011 Fuel retailing (40000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines including espresso and drip filter type machines 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets including bain maries 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Point of sale assets: Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG pumps 7 * 1 Jul 2010 LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG storage tanks - aboveground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Food retailing (41100 to 41290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Butchers' plant 20 1 Jan 2001 Other store-based retailing (42110 to 42799) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Newspaper wrapping machines 10 1 Jan 2001 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 ACCOMMODATION AND FOOD SERVICES (44000 to 45302) Accommodation (44000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway 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, but 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, but 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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, but 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 Poker/gaming machines 7 * 1 Jul 2009 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090) Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Tramway and light rail passenger transport services (46220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure assets: Communication, computer and passenger support assets: Automatic vehicle monitoring computer systems 10 * 1 Jul 2010 Automatic vehicle monitoring tram borne equipment including transponders 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Tramway and light rail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 Rail freight and passenger transport services (47100 to 47200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 Monorail operation assets: Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems including commutators 10 * 1 Jul 2010 Hand held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Monorail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Railway 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 quenchers 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 Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A)) Water transport and support services (48100 to 48200 and 52110 to 52190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel): Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, global positioning systems [GPS], radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (stand alone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 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 - PLCs 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 (26110 to 26400) 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 (including floating dry docks) 40 * 1 Jul 2013 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 Scenic and sightseeing transport (50100 to 50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins including carriers 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems incorporating drives and belts 3 * 1 Jul 2009 Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas including double, triple and quad chair lifts, T-bar, poma and surface lifts: Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways including covered walkways and carpets 10 * 1 Jul 2009 Drive and return station assets (including braking system, drive system, gear boxes, motors, variable speed drives and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Postal services (51010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mail house assets: Envelope inserters 7 * 1 Jul 2015 Folders 12 ½ * 1 Jul 2015 Guillotines 15 * 1 Jul 2015 Heat sealers 10 * 1 Jul 2015 Printers 5 * 1 Jul 2015 Racks 20 * 1 Jul 2015 Scales 5 * 1 Jul 2015 Scanners 5 * 1 Jul 2015 Trolleys 8 * 1 Jul 2015 Postal delivery services: Control systems and control system assets 10 * 1 Jul 2016 Flat mail optical character reading and sorting machines 12 * 1 Jul 2016 Letter boxes (bulk private) 30 * 1 Jul 2016 Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016 Motorcycles 5 * 1 Jul 2016 Parcel lockers 10 * 1 Jul 2016 Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016 Post boxes (street type) 20 * 1 Jul 2016 Courier pick-up and delivery services (51020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Control systems and control system assets 10 * 1 Jul 2016 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016 Scissor lifts 10 * 1 Jul 2015 Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 Airport operations and other air transport support services (52200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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: 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electronic toll collection assets: Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Electronic toll collection transponders 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 Other warehousing and storage services (53090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) Motion picture and video activities (55110 to 55140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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: 16mm and 35mm film cameras 10 * 1 Jan 2006 Digital cameras 5 * 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 Table B Motor vehicles and trailers 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 colour analysers and colour grading machines 8 * 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 Mixed chemical pumps 10 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 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 chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 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 accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Microphone cables 2 * 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation systems 10 * 1 Jan 2001 Cinema and sound processors 8 * 1 Jan 2001 Cinema seating (including frames, seat bodies and covers) 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 (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (including 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 projectors 10 * 1 Jan 2001 Projector heat extraction systems 10 * 1 Jan 2001 Projection ports 20 * 1 Jan 2001 Slide projectors 10 * 1 Jan 2001 Screen installations (including screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets (including rack mounted effects units etc) 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 PC based assets (including, delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other PC based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets - see Table B Power supply assets Television broadcasting (56210 to 56220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 and trailers 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 Internet publishing and broadcasting (57000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) Telecommunications services (58010 to 58090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 cables 15 * 1 Jul 2002 Microwave radio telecommunications 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 Multiplexers 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 Payphones (public telephones) 10 1 Jan 2001 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 Library and other information services (60100 to 60200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 FINANCIAL AND INSURANCE SERVICES (62100 to 64200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Banks: Demountable strongrooms 100 1 Jan 2001 Portable safes 40 1 Jan 2001 Strongroom doors 100 1 Jan 2001 RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) Note: 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 Rental and hiring services (except real estate) (66110 to 67200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air Compressors: 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 4 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2005 Elevating work platforms (EWPs): Boom lifts (including knuckle and telescopic boom lifts) 15 * 1 Jul 2015 Personnel lifts 10 * 1 Jul 2015 Scissor lifts 10 * 1 Jul 2015 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 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jul 2015 Fibreglass 4 * 1 Jul 2015 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10 * 1 Jul 2014 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 3 * 1 Jul 2008 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 Recreational vehicles: Campervans and motorhomes: Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5 * 1 Jul 2015 Vehicles having a gross vehicle mass of 3 tonnes or less 8 * 1 Jul 2015 Caravans and camper trailers 12 * 1 Jul 2015 Rental cars 6 * 1 Jul 2016 Scaffolding: Aluminium 5 * 1 Jul 2015 Fibreglass 5 * 1 Jul 2015 Steel 15 * 1 Jul 2015 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 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001 Welders: Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 Telephone hand sets 10 * 1 Jul 2004 Telephone systems - see Table B Telephony 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 (VCRs) 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 phones (WIPs) 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: AC 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial office building assets: Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Building maintenance units 35 * 1 Jul 2005 Carpets 8 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Hot water installations (excluding commercial boilers and piping) 15 * 1 Jul 2005 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Uninterruptible power supply (UPS) systems: Line interactive types 5 * 1 Jul 2013 On line double conversion types 10 * 1 Jul 2013 Window blinds 20 * 1 Jul 2005 PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) Scientific research services (69100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Scientific, medical and pharmaceutical research assets: Autoclaves: Bench top autoclaves 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Automated cell counters 5 * 1 Jul 2014 Automated colony pickers 5 * 1 Jul 2014 Balances 10 * 1 Jul 2014 Biological safety cabinets 10 * 1 Jul 2014 Cell harvesters 10 * 1 Jul 2014 Centrifuges: Bench top centrifuges 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Computed tomography (CT) scanners 10 * 1 Jul 2014 Digital cameras 3 * 1 Jul 2014 DNA sequencers 5 * 1 Jul 2014 Electrophoresis systems (incorporating power supplies and tanks) 7 * 1 Jul 2014 Electroporators 8 * 1 Jul 2014 Fermenters 10 * 1 Jul 2014 Flow cytometers 8 * 1 Jul 2014 Freeze dryers 10 * 1 Jul 2014 Freezers 10 * 1 Jul 2014 Gel documentation systems 5 * 1 Jul 2014 Glassware washers 8 * 1 Jul 2014 Heating blocks 10 * 1 Jul 2014 Homogenisers 7 * 1 Jul 2014 Incubators 6 * 1 Jul 2014 Liquid chromatography systems 5 * 1 Jul 2014 Liquid nitrogen assets (including dewars and tanks) 10 * 1 Jul 2014 Microscopes 10 * 1 Jul 2014 Microtomes 10 * 1 Jul 2014 Mixers 7 * 1 Jul 2014 Nano spectrophotometers 8 * 1 Jul 2014 Ovens 6 * 1 Jul 2014 Peristaltic pumps 7 * 1 Jul 2014 PH meters 7 * 1 Jul 2014 Plate readers 5 * 1 Jul 2014 Polymerase chain reaction (PCR) thermal cyclers 8 * 1 Jul 2014 Real-time PCR detection machines 5 * 1 Jul 2014 Refrigerators 8 * 1 Jul 2014 Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5 * 1 Jul 2014 Shakers 7 * 1 Jul 2014 Sonicators (including water bath sonicators and sonicators with probes) 7 * 1 Jul 2014 Spectrophotometers (excluding nano spectrophotometers) 10 * 1 Jul 2014 Surface plasmon resonance (SPR) machines 5 * 1 Jul 2014 Vacuum concentrators 7 * 1 Jul 2014 Water baths (including refrigerated and shaking water baths) 7 * 1 Jul 2014 Water purification systems 8 * 1 Jul 2014 Surveying and mapping services (69220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Airborne imaging (cameras) 7 * 1 Jul 2015 Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Controllers 4 * 1 Jul 2015 Digital (electronic) levels 5 * 1 Jul 2015 Echo sounders 5 * 1 Jul 2015 GNSS/GIS handhelds (asset receivers) 3 * 1 Jul 2015 GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5 * 1 Jul 2015 Ground imaging (pole cameras) 5 * 1 Jul 2015 Laser detectors/receivers (rod-eye receivers) 4 * 1 Jul 2015 Laser distance measurers/meters (DISTOs) 4 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Laser scanners - 3D (high definition surveying) - ground LIDAR 5 * 1 Jul 2015 Laser scanners - vehicle mounted - ground LIDAR 5 * 1 Jul 2015 LIDAR (airborne) 7 * 1 Jul 2015 Rail surveying assets: Mobile rail surveying equipment 5 * 1 Jul 2015 Platform clearance gauges 6 * 1 Jul 2015 Rail profile gauges 6 * 1 Jul 2015 Stereoplotters - digital/softcopy (hardware only) 10 * 1 Jul 2015 Tablets 4 * 1 Jul 2015 Theodolites (digital) 7 * 1 Jul 2015 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 Unmanned surface vehicles 4 * 1 Jul 2015 Utility locator (underground service locator) assets: Ground penetrating radars (GPRs) 5 * 1 Jul 2015 Magnetic locators 5 * 1 Jul 2015 Service locators 5 * 1 Jul 2015 Signal generators 5 * 1 Jul 2015 Signal tracer for locators 4 * 1 Jul 2015 Advertising services (69400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Advertising signs - see Table B Advertising signs Veterinary services (69700) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 Professional photographic services (69910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3 * 1 Jul 2015 Camera lenses 5 * 1 Jul 2015 Digital cameras: Compact cameras (including point and shoot cameras) 3 * 1 Jul 2015 Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3 * 1 Jul 2015 Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4 * 1 Jul 2015 SLR cameras (including full-frame SLR cameras) 3 * 1 Jul 2015 Lighting assets: Electronic flash units (including compact flash heads, monolights): Portable 3 * 1 Jul 2015 Studio lightings 5 * 1 Jul 2015 Light meters 5 * 1 Jul 2015 Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3 * 1 Jul 2015 Portable flash units (including flashguns) 2 * 1 Jul 2015 Power packs (including battery packs and compact flash generators) 4 * 1 Jul 2015 Support assets: Backdrop support systems (including background elevation systems) 10 * 1 Jul 2015 Bags and cases 5 * 1 Jul 2015 Camera track sliders 2 * 1 Jul 2015 Light stands (including boom arms) 5 * 1 Jul 2015 Photographic printers/plotters 4 * 1 Jul 2015 Tent and shooting tables 2 * 1 Jul 2015 Tripods 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2 * 1 Jul 2015 Wind machines 5 * 1 Jul 2015 ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) Building and other industrial cleaning services (73110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) 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 Ride-ons 5 * 1 Jan 2004 Self propelled (rotary) 2 * 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 Packaging services (73200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetables pack houses assets used off farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 EDUCATION AND TRAINING (80100 to 82200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Kindergarten furniture and play equipment 5 1 Jan 2001 HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Medical assets (used in common across all health care industry segments): 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Patient gantries or tables, 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 ECGs (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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 boxes, swing arms and x-ray heads, 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 (OCTs), 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 Table A 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 imaging devices) 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 (UBMs)) 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 services (85202 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Podiatrists' assets: Computerised orthoses manufacturing assets: Carving mills 7 * 1 Jul 2003 Contact pin digitisers 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers 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) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 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, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Nursing home operation (86011) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION 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 ARTS AND RECREATION SERVICES (89100 to 92099) Heritage activities (89100 to 89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 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 Health and fitness centres and gymnasia operation (91110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and televisions) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sport and recreation services (91121 to 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 5 ½ * 1 Jul 2001 Dedicated video games/simulators 3 ½ * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (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 Carpets 4 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): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 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 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 machines 13 ⅓ 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Poker/gaming machines 7 * 1 Jul 2009 Totalisators: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 OTHER SERVICES (94110 to 96030) Automotive repair and maintenance (94110 to 94199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery machine 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools including ratchet guns 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 Automotive body, paint and interior repair n.e.c. (94129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car wash and detailing assets: Activation and entry station assets including bay controllers, pay station assets and bank note change machines 10 * 1 Jul 2009 Automatic car wash assets including rollover and tunnel washes: Friction washer system assets including gantry, rails and arches and driers 10 * 1 Jul 2009 Touch free pressure washer system assets including gantry, rails and arches and driers 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors Compressors - reciprocating 7 * 1 Jul 2009 Compressors - screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 12 * 1 Jul 2009 Water treatment assets: Filter system assets including reverse osmosis 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 Other machinery and equipment repair and maintenance (94290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: Field service assets: Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below Air compressors 8 * 1 Jul 2015 Cranes 10 * 1 Jul 2015 Cutting machines 8 * 1 Jul 2015 Diagnostic assets 5 * 1 Jul 2015 Lathes 5 * 1 Jul 2015 Line boring machines 10 * 1 Jul 2015 Milling machines 8 * 1 Jul 2015 Turning machines 8 * 1 Jul 2015 Trailers: Generally (including comb trailers and tilt trailers) - see Table B Motor vehicles and trailers Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10 * 1 Jul 2015 Workshop assets: Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5 * 1 Jul 2015 Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10 * 1 Jul 2015 Battery chargers 5 * 1 Jul 2015 Battery load testers 5 * 1 Jul 2015 Bending machines: Folders 15 * 1 Jul 2015 Pipe and tube benders 10 * 1 Jul 2015 Press brakes 20 * 1 Jul 2015 Brake shoe riveting machines 5 * 1 Jul 2015 Brake testers (including in-ground and mobile roller brake testers) 10 * 1 Jul 2015 Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15 * 1 Jul 2015 Diagnostic, measuring and testing assets: Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10 * 1 Jul 2015 Laptop diagnostic systems: Laptops - see Table B Computers, Laptops Machine interface units 3 * 1 Jul 2015 Tyre pressure gauges 5 * 1 Jul 2015 Vehicle specific diagnostic assets 5 * 1 Jul 2015 Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10 * 1 Jul 2015 Flange facers 5 * 1 Jul 2015 Forklift attachments 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Grinding machines (including gear grinding machines) 10 * 1 Jul 2015 Guillotine shears 15 * 1 Jul 2015 Heat treatment assets (including furnaces and quenches) 15 * 1 Jul 2015 Hydraulic hose crimpers 10 * 1 Jul 2015 Lathes: CNC lathes 10 * 1 Jul 2015 Manual lathes 20 * 1 Jul 2015 Lifting assets: Cranes: Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15 * 1 Jul 2015 Overhead cranes 25 * 1 Jul 2015 Pick & carry cranes/yard cranes 10 * 1 Jul 2015 Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15 * 1 Jul 2015 Hoists 10 * 1 Jul 2015 Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5 * 1 Jul 2015 Scissor lifts 15 * 1 Jul 2015 Vehicle lifters (including mobile column lifts and post hoists) 20 * 1 Jul 2015 Machining centres 10 * 1 Jul 2015 Milling machines (including bed mills and universal mills) 10 * 1 Jul 2015 Oil recovery, service and treatment assets: Collection vessels/tanks 20 * 1 Jul 2015 Dangerous goods containers 15 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Painting assets: Buffing machines 3 * 1 Jul 2015 Paint agitators 3 * 1 Jul 2015 Space heaters 10 * 1 Jul 2015 Spray booths 15 * 1 Jul 2015 Spray gun washing machines 5 * 1 Jul 2015 Parts washing machines 7 * 1 Jul 2015 Pipe cutting machines 10 * 1 Jul 2015 Plasma cutters 10 * 1 Jul 2015 Presses: Hydraulic presses 10 * 1 Jul 2015 Punch and shear machines 15 * 1 Jul 2015 Saws (including band saws and cold cut saws) 10 * 1 Jul 2015 Stands (including axle stands, engine stands and transmission stands) 10 * 1 Jul 2015 Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10 * 1 Jul 2015 Surface preparation assets: Abrasive blasting assets: Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10 * 1 Jul 2015 Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12 * 1 Jul 2015 Blast booths/chambers 12 * 1 Jul 2015 Dust collection and ventilation systems 12 * 1 Jul 2015 Pressure cleaners/washers 4 * 1 Jul 2015 Toolboxes and toolbox roller cabinets 7 * 1 Jul 2015 Tooling: Moulds 7 * 1 Jul 2015 Press brake dies 10 * 1 Jul 2015 Tooling for lathes, machining centres, milling machines and other machine tools 7 * 1 Jul 2015 Vehicle specific specialised tooling 5 * 1 Jul 2015 Workholding devices (including jigs and fixtures) 7 * 1 Jul 2015 Tools: Hand tools (manually operated) 10 * 1 Jul 2015 Hand held power tools (air, battery and electric) 3 * 1 Jul 2015 Power packs 5 * 1 Jul 2015 Torque/tension wrenches 5 * 1 Jul 2015 Torque wrench pumps (pneumatic and electric driven) 5 * 1 Jul 2015 Trolleys (including powered and electrodrive trolleys) 10 * 1 Jul 2015 Turning machines 10 * 1 Jul 2015 Waste water recovery and treatment assets: Grease traps 10 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Tanks and separators 15 * 1 Jul 2015 Waterjet cutting machines 10 * 1 Jul 2015 Weight scales (corner weight) 10 * 1 Jul 2015 Welding assets: Welders (including arc, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Weld tables and positioners (including rotary tables) 10 * 1 Jul 2015 Welding helmets incorporating respirators 3 * 1 Jul 2015 Wire feeders 5 * 1 Jul 2015 Wheel service assets: Bead breaker kits 5 * 1 Jul 2015 Tyre changers 5 * 1 Jul 2015 Wheel aligners 7 * 1 Jul 2015 Wheel balancers 5 * 1 Jul 2015 Wheel handlers and lifters 5 * 1 Jul 2015 Wheel play detectors 10 * 1 Jul 2015 Work benches and tables 15 * 1 Jul 2015 Hairdressing and beauty services (95110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding hand held) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Funeral, crematorium and cemetery services (95200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Funeral directors' plant 20 1 Jan 2001 Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Others (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable cleaners (including upright machines) 5 * 1 Jul 2010 Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Vacuum operated 10 * 1 Jul 2011 Non vacuum operated 15 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins: Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and ultra violet sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Photographic film processing (95320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mini lab 10 1 Jan 2001 Photo engraving plant: Automatic (dark room) cameras 10 1 Jan 2001 General plant 20 1 Jan 2001 Powderless etching machines 10 1 Jan 2001 Power operated proofing presses 13 ⅓ 1 Jan 2001 Photo lab (one-hour service) 10 1 Jan 2001 Parking services (95330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park operation assets - see Table B Car park assets A ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose: Relocatable homes and tourist park cabins constructed with chassis 20 * 1 Jul 2015 Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015 Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016 Advertising signs: Billboard assets: Billboard lighting: HID/Metal halide lighting systems 5 * 1 Jul 2015 LED lighting systems (including solar powered LED lighting systems) 10 * 1 Jul 2015 Solar power generating assets - see Table B Solar photovoltaic electricity generation system assets Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) 20 * 1 Jul 2015 Computer hardware - see Table B Computers Digital LED screens 6 * 1 Jul 2015 Electronic message centre (EMC) units 3 * 1 Jul 2015 Mobile billboard assets: Digital LED screens 4 * 1 Jul 2015 Mobile billboard trucks and trailers - see Table B Motor vehicles and trailers Floor mounted internal advertising panels (used in airports and shopping centres etc) 7 * 1 Jul 2015 Kiosks and other external standalone advertising panel structures 15 * 1 Jul 2015 LED advertising screens (used in office tower foyers etc) 5 * 1 Jul 2015 Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): Digital LED advertising panels 5 * 1 Jul 2015 Static advertising panels 10 * 1 Jul 2015 Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) 15 * 1 Jul 2014 Air compressors (portable): Compressors - reciprocating 7 * 1 Jul 2014 Compressors - rotary screw 10 * 1 Jul 2014 Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 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 Damper motors (including variable air volume box controllers) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split systems) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): Electrically and petrol-driven units 7 * 1 Jul 2013 Pneumatically-driven units 15 * 1 Jul 2013 Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 Automatic teller machines 8 * 1 Jul 2001 B ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boom gates: Electromechanically operated boom gates 7 * 1 Jul 2013 Hydraulically operated boom gates 10 * 1 Jul 2013 C ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park assets: Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016 Automatic payment machines/stations 10 * 1 Jul 2016 Barrier gates/boom gates - see Table B Boom gates Car park floodlighting 20 * 1 Jul 2016 Car park signage 7 * 1 Jul 2016 Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016 Licence plate recognition cameras and systems 5 * 1 Jul 2016 Parking guidance assets: Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016 Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016 Pay and display machines/Pay and go machines 8 * 1 Jul 2016 Security and monitoring assets: Generally (including CCTV systems) - see Table B Security and monitoring assets Intercommunication (intercom) system assets 7 * 1 Jul 2016 Two-way radios - see Table B Two-way radios Ceiling fans 10 * 1 Jul 2016 Compaction assets: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers and computer equipment: Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016 Computer monitors 4 * 1 Jul 2016 Desktop computers (including personal computers (PCs)) 4 * 1 Jul 2016 Mainframe computers 5 * 1 Jul 2016 Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016 Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016 Raised access floors in computer data rooms and server rooms 40 * 1 Jul 2014 Servers 4 * 1 Jul 2016 Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives) 10 * 1 Jul 2015 Cranes (gantry and overhead) 25 * 1 Jul 2014 Curtains and drapes 6 * 1 Jul 2004 D ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital cameras: Camera lenses 5 * 1 Jul 2015 Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4 * 1 Jul 2015 Others 3 * 1 Jul 2015 Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Dozers/front end loaders 9 * 1 Jul 2002 Drink dispensing machines 10 * 1 Jul 2005 Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles E ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Employee time and attendance recorders (including bundy clocks, time clocks etc): Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10 * 1 Jul 2013 Standalone electronic time and attendance recorders (card based etc) 10 * 1 Jul 2013 Escalators (machinery and their moving parts) 20 * 1 Jan 2003 F ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fences: Portable electric fences 20 * 1 Jul 2014 Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20 * 1 Jul 2014 Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Floor coverings (removable without damage): Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016 Floating timber 15 * 1 Jul 2016 Linoleum and vinyl 10 * 1 Jul 2016 Fogging machines (insecticide), including cold foggers and thermal foggers: Portable 6 * 1 Jul 2013 Vehicle mounted 10 * 1 Jul 2013 Forklifts 11 * 1 Jul 2002 Forklift battery chargers 11 * 1 Jul 2013 Formwork, beams and props, steel 10 * 1 Jul 2008 Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40 * 1 Jul 2014 G ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Generators (see Table B Power supply assets) H ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hand dryers (electrical) 10 * 1 Jul 2013 Hand tools (manually operated) 10 * 1 Jul 2014 J ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Judges' robes: Ceremonial robes 15 * 1 Jul 2013 Working robes 10 * 1 Jul 2013 L ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets used in quality control, sample checking etc: Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7 * 1 Jul 2014 Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10 * 1 Jul 2014 Laser cutting machines 10 * 1 Jul 2014 Levels: Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Libraries (professional) 10 * 1 Jul 2014 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016 Light shades (removable) 5 * 1 Jul 2016 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Livestock, being working beasts and beasts of burden (including camels and horses) used in a business other than primary production 15 * 1 Jul 2014 Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 M ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Machine tools (grinding machines, lathes, milling machines etc): CNC and NC based machines 10 * 1 Jul 2014 Conventional or manual machines 20 * 1 Jul 2014 Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 Motor graders 10 * 1 Jul 2002 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Motorcycles (including courier motorcycles and mailbox delivery motorcycles) 7 * 1 Jul 2015 Scooters 3 * 1 Jul 2015 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Moving walks 20 * 1 Jan 2003 Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments 10 * 1 Jan 2001 Keyboard instruments (acoustic) 10 * 1 Jan 2001 Keyboard instruments (electric) 5 * 1 Jan 2001 Percussion instruments 5 * 1 Jan 2001 Stringed instruments 10 * 1 Jan 2001 Woodwind instruments 10 * 1 Jan 2001 O ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Office furniture, freestanding: Bookcases: Metal 20 * 1 Jul 2005 Timber 15 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Metal 20 * 1 Jul 2005 Timber/laminated 15 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 Office machines and equipment: Electronic whiteboards 6 * 1 Jan 2001 Enveloping machines 6 * 1 Jan 2001 Facsimile machines 5 * 1 Jan 2001 Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) 5 * 1 Jul 2013 Mailing machines 5 * 1 Jan 2001 Multi function machines (includes fax, copy, print and scan functions) 5 * 1 Jan 2001 Photo copying machines 5 * 1 Jan 2001 Projectors (including lenses) 5 * 1 Jul 2014 Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 P ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment including checkweighers, metal detectors, counting machines etc 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers including decorating, applicators and coding machines 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 10 * 1 Jul 2009 Partitions (demountable) 20 * 1 Jul 2005 Platform scales 15 * 1 Jul 2014 Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income: Floor and wall tiles 20 * 1 Jul 2015 Generally (including basins, bidets, sinks, toilets, urinals etc) 20 * 1 Jul 2015 Tapware (including taps, mixers and shower heads and assemblies) 15 * 1 Jul 2015 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15 * 1 Jul 2014 Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 Power regulation systems (PRS) 5 * 1 Jul 2016 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems 15 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Private electricity line assets (where used for a specified purpose): Distribution lines: Combination of overhead and underground 47 ½ * 1 Jul 2014 Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45 * 1 Jul 2014 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jul 2014 Service cables, overhead 40 * 1 Jul 2014 Service cables, underground 50 * 1 Jul 2014 Storage batteries 15 * 1 Jul 2013 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Power transformers 45 * 1 Jan 2002 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 R ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Refrigeration assets: Compressors, condensers, evaporators etc 15 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Robots (industrial) 10 * 1 Jul 2014 S ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saws, bench and mitre, portable 7 * 1 Jul 2008 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 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20 * 1 Jul 2014 Closed circuit television systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) units 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing machines 10 * 1 Jan 2014 Signage for business identification (including lighting for signs) 10 * 1 Jul 2005 Silos: Bulk handling: Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15 * 1 Jul 2014 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2014 Spray booths 15 * 1 Jul 2014 Stacks (chimney stacks, exhaust stacks, flues etc): Concrete stacks (including concrete reinforced stacks) 30 * 1 Jul 2014 Flare stacks 25 * 1 Jul 2014 Reinforced plastic stacks 25 * 1 Jul 2014 Steel stacks (steel flues) 20 * 1 Jul 2014 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 * 1 Jul 2014 Synthetic lawn surfaces 5 * 1 Jul 2014 T ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tarpaulins 5 * 1 Jul 2014 Telephony: Mobile phones 3 * 1 Jul 2014 Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7 * 1 Jul 2015 Television sets 10 * 1 Jul 2014 Tractors 12 * 1 Jul 2007 Trailers - see Table B Motor vehicles and trailers Two-way radios: Base stations 6 * 1 Jul 2014 Mobile units 6 * 1 Jul 2014 Portable units 3 * 1 Jul 2014 Repeaters 7 * 1 Jul 2014 U ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 V ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Vending machines 5 * 1 Jul 2001 Ventilation fans (excluding ducting, piping and vents) 20 * 1 Jan 2005 W ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Refrigeration assets Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 Window blinds 15 * 1 Jul 2016 Name Registration Commencement Application, saving and transitional provisions Income Tax (Effective Life of Depreciating Assets) Determination 2015 11 June 2015 ( F2015L00798 ) 1 July 2015 (s 2) Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1) 9 June 2016 ( F2016L01019 ) 1 July 2016 (s 2) - Provision affected How affected s 2 rep LA s 48D s 3 rep LA s 48C Schedule Table A am F2016L01019 Table b am F2016L01019