Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 1) (Cth)
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Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 1)
I, BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Dated 3 June 2005
(signed by Bruce Quigley)
Deputy Chief Tax Counsel
1 Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No 1).
2 Commencement
This Determination commences on 1 July 2005.
3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001
Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001.
Schedule 1 Amendments
(section 3)
[1] Table A, industry category ACCOMMODATION, CAFES AND BARS, AND RESTAURANTS (57100 to 57402)
Substitute
ACCOMMODATION, PUBS, TAVERNS AND BARS, CAFES AND RESTAURANTS
(57100 to 57402)
Accommodation
(57100)
Accommodation providers using assets not listed here may rely on determinations shown in Table A for Residential Property Operators (77110). Accommodation providers who operate a pub, tavern, bar, café, restaurant or club within their premises should use the effective life determinations shown in table A for Pubs, taverns and bars, cafes and restaurants, clubs - hospitality (57200 to 57402) for assets used in that business. Audio visual entertainment assets including those used in conference and function rooms (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video and projection equipment) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors), excluding doors 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders, and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including, mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including kettles, electric jugs, pans, pots and toasters), excluding portable cook tops and ovens 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005
Pubs, taverns and bars, cafes and restaurants, clubs – hospitality
(57200 to 57402)Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding ( including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers) excluding beer dispensing systems 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances – small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In dining areas 8 * 1 Jul 2005 In drinking areas of bars, clubs and pubs 5 * 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 [2] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), subcategory Film, video, radio and television services (91110 to 91210)
Substitute
Film, video and radio services
(91110 to 91210)
Audition units 10 1 Jan 2001 Cinema operation: Audio amplification and processing equipment (includes component racks systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation system 10 * 1 Jan 2001 Cinema and sound processor 8 * 1 Jan 2001 Cinema seating (includes frame, seat body and cover) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport system (includes platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (includes dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projector 10 * 1 Jan 2001 Projector heat extraction system 10 * 1 Jan 2001 Projection port 20 * 1 Jan 2001 Slide projector 10 * 1 Jan 2001 Screen installations (includes screens, framing and masking equipment) 8 * 1 Jan 2001 Newsreel equipment: Batteries 131/3 1 Jan 2001 Biographs 10 1 Jan 2001 Cameras (sound) 10 1 Jan 2001 Electric motors 20 1 Jan 2001 Film editing equipment 10 1 Jan 2001 Instruments 131/3 1 Jan 2001 Insulated cables 20 1 Jan 2001 Meters 131/3 1 Jan 2001 Microphones 10 1 Jan 2001 Radio sets and accessories 10 1 Jan 2001 Sound equipment 10 1 Jan 2001 Transformers 40 1 Jan 2001 Radio broadcasting equipment: Computer automated 10 1 Jan 2001 General plant 62/3 1 Jan 2001 Steel masts 40 1 Jan 2001 Theatre equipment: Accessories (theatrical – wigs, costumes, etc) 5 1 Jan 2001
Television services
(91220)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 (71200) Mobile production vehicles (excluding the assets contained within) - see Table B Motor Vehicles Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube (‘CRT’) monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers): 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (71200) 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
[3] Table A, industry category PROPERTY AND BUSINESS SERVICES (77110 to 78690), sub-category Residential property operators (77110), items grouped under the heading ‘Assets generally:’
After
Escalators (machinery and moving parts) 20 * 1 Jan 2003
Insert
Evaporative coolers: Fixed (excluding ducting and vents) 20 * 1 Jul 2005 Portable 10 * 1 Jul 2005 [4] Table A, industry category PROPERTY AND BUSINESS SERVICES (77110 to 78690), after subcategory Residential property operators (77110)
Insert
Buildings, non residential—renting or leasing
(77120)Refer to assets shown in Table B that are used in commercial office buildings [5] Table A, industry category PROPERTY AND BUSINESS SERVICES (77110 to 78690), sub-category Machinery and equipment hiring and leasing (77410 to 77430)
Omit
If the asset is hired or leased to and used predominantly by a particular industry see the entry under Table A for that industry. Otherwise see Table B. * 1 Jul 2001
Insert
If the asset is hired or leased to and used predominantly by a particular industry and not listed below see the entry under Table A for that industry. Air Compressors: Air hoses 1 * 1 Jul 2005 Compressors – reciprocating 7 * 1 Jul 2005 Compressors – rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors – vertical rammer 6 * 1 Jul 2005 Concreting Assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 5 * 1 Jul 2005 Concrete surface preparation assets (including floor grinders and planers) 5 * 1 Jul 2005 Concrete trowels (helicopter style) 10 * 1 Jul 2005 Concrete vibrators – brushcutter style 5 * 1 Jul 2005 Concrete vibrators – shaft 3 * 1 Jul 2005 Concrete vibrators – drive unit 6 * 1 Jul 2005 Concrete wheeled saws 6 * 1 Jul 2005 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools – air 5 * 1 Jul 2005 Hand tools – battery 4 * 1 Jul 2005 Hand tools – electric 5 * 1 Jul 2005 Jackhammers – air 7 * 1 Jul 2005 Jackhammers – electric 3 * 1 Jul 2005 Nail guns – air 3 * 1 Jul 2005 Welders: Cables and handpieces 5 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 [6] Table A, industry category RETAIL TRADE (51100 to 53295), before subcategory Food retailing (51211 to 51290)
Substitute
Counters, freestanding (including check-out and service counters) 10 * 1 July 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 [7] Table A, industry category RETAIL TRADE (51110 to 52230), subcategory Personal and household good retailing (52511 to 52597)
Omit
[8] Table A, industry category RETAIL TRADE (51100 to 53295), before subcategory Motor vehicle retailing and services (53110 to 53295)
Insert
Takeaway foods retailing
(51250)See Table A, Pubs, taverns and bars, cafes and restaurants, clubs – hospitality (57200 to 57402) [9] Table A, industry category TRANSPORT AND STORAGE (61100 to 67090) after subcategory Road transport (61210 to 61232)
Insert
Services to road transport n.e.c.
(66190)
Electronic toll collection assets: Electronic toll collection transponders 4 * 1 Jul 2005 Digital measuring instruments (including vehicle classifiers (laser or infra-red) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 [10] Table B, items beginning with B
Omit
Beverage dispensing units: Refrigerated fruit juice dispensers 10 1 Jan 2001 Tea and coffee dispensers 62/3 1 Jan 2001 [11] Table B, items beginning with B
Omit
Boilers 20 1 Jan 2001
Insert
Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 [12] Table B, items beginning with B
After
Bowser tanks (underground) 131/3 1 Jan 2001
Insert
Building maintenance units 35 * 1 Jul 2005 [13] Table B, items beginning with C, items grouped under the heading ‘Carpets:’
Omit
In business places, picture theatres, hotels, etc 5 1 Jan 2001 In professional chambers 10 1 Jan 2001
Insert
In commercial office buildings 8 * 1 Jul 2005
[14] Table B, items beginning with C
Omit
Cash Registers 62/3 1 Jan 2001 [15] Table B, items beginning with C
Omit
Coffee making machines (espresso) 131/3 1 Jan 2001 [16] Table B, items beginning with D
After
Docks (floating) 20 1 Jan 2001
Insert
Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, excluding doors) 15 * 1 Jul 2005 [17] Table B, items beginning with D
After
Dredges 20 * 1 Jan 2003
Insert
Drink dispensing machines 10 * 1 Jul 2005 [18] Table B, items beginning with F
Omit
Furniture and Fittings 131/3 1 Jan 2001
Insert
Furniture, freestanding: Bookcases: Timber 15 * 1 Jul 2005 Metal 20 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Timber/laminated 15 * 1 Jul 2005 Metal 20 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception (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
[19] Table B, items beginning with G
Omit
Generators 20 1 Jan 2001
Insert
Generators (excluding emergency or standby generators) 20 * 1 Jul 2005 [20] Table B, items beginning with H
Omit
Hot Water Installations (on whole installation including boilers and, where installed, pumps) 20 1 Jan 2001
Insert
Hot water installations for commercial office buildings (excluding commercial boilers and piping) 15 * 1 Jul 2005 [21] Table B, items beginning with I
Omit
Imprinters (charge card) 62/3 1 Jan 2001 [22] Table B, items beginning with L, items grouped under the heading ‘Lift:’
Omit
Scissor 3 1 Jan 2001 [23] Table B, items beginning with L
After
Livestock (working beasts, beasts of burden in business other than primary production and camels) 10 1 Jan 2001
Insert
Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 [24] Table B, items beginning with M
Omit
Mini-skid steer loaders 5 * 1 Jan 2004
Insert
Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 [25] Table B, items beginning with M
Omit
‘Music while you work’ system 10 1 Jan 2001 [26] Table B, items beginning with N
Omit
Neon sign 20 1 Jan 2001 [27] Table B, items beginning with O, items grouped under the heading ‘Office machines and equipment:’
After
Photo copying machines 5 * 1 Jan 2001
Insert
Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 [28] Table B, items beginning with O, items grouped under the heading ‘Ovens:’
Omit
Hotel industry 20 1 Jan 2001 [29] Table B, items beginning with P
Omit
Paging and address systems 10 1 Jan 2001 [30] Table B, items beginning with P
Substitute
Partitions (demountable) 20 * 1 Jul 2005 [31] Table B, items beginning with P
After
Plants: Live (indoor) 5 1 Jan 2001 Simulated 131/3 1 Jan 2001
Insert
Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including circuit boards, printers, 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 [32] Table B, items beginning with P
After
Powder coating machine 62/3 1 Jan 2001
Insert
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) system: Line interactive types 5 * 1 Jul 2005 On line double conversion types 10 * 1 Jul 2005 [33] Table B, items beginning with P
After
Projectors 10 1 Jan 2001
Insert
Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 [34] Table B, items beginning with R
Omit
Refrigerating plant and machinery: Cold rooms (prefabricated with stressed skin panels) 13? 1 Jan 2001 Condenser pipes 13? 1 Jan 2001 Cork board for insulating cold storage chambers 20 1 Jan 2001 Expansion pipes 40 1 Jan 2001 General machinery 13? 1 Jan 2001 Refrigeration (freezing) units (including compressors for shops) 13? 1 Jan 2001 Refrigerators 20 1 Jan 2001
Insert
Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2005 Ice making machines 8 * I Jul 2005 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2005 [35] Table B, items beginning with S, items grouped under the heading ‘Security and monitoring assets:’
Omit
Electronic tags (releases – retail stores) 6? 1 Jan 2001 [36] Table B, items beginning with S
Omit
Signs 20 1 Jan 2001
Insert
Signage for business identification (including lighting for signs) 10 * 1 Jul 2005 [37] Table B, items beginning with S, items grouped under the heading ‘Swimming pool assets:’
Omit
Swimming pools: Above-ground 10 1 Jan 2001 Concrete 50 1 Jan 2001 Fibreglass 20 1 Jan 2001
Insert
Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 [38] Table B, items beginning with T, items grouped under the heading ‘Telephone installations:’
After
Reservation system (data print) 20 1 Jan 2001
Insert
Telephone hand sets 10 * 1 Jul 2005 [39] Table B, items beginning with W
After
Windmills 20 1 Jan 2001
Insert
Window blinds used in commercial buildings 20 * 1 Jul 2005
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Citations
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 1) (Cth)
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