Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 2) (Cth)

Legislative Instrument

Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 2)

I, BRUCE WILLIAM QUIGLEY, First Assistant Commissioner, Office of the Chief Tax Counsel, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.

Dated 19 June 2006

Bruce Quigley

First Assistant Commissioner, Office of the Chief Tax Counsel

Name of Determination

This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No 2).

Commencement

This Determination commences on 1 July 2006.

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

Omit all of Table A and substitute with the following;

AGRICULTURE, FORESTRY AND FISHING

(01110 to 05290)

*Agriculture* *(01110 to 01990)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Agricultural implements and plant (general including station plant)	10	1 Jan 2001
Bacon bins (demountable pig confinement units):
Galvanised iron components of structure	33¹/₃	1 Jan 2001
Plant installed in structure	20	1 Jan 2001
Banana ripening plant	13¹/₃	1 Jan 2001
Bee farming plant:
Beehives	13¹/₃	1 Jan 2001
Processing plant	20	1 Jan 2001
Bridges (wooden)	20	1 Jan 2001
Cotton sheds (humidification)	20	1 Jan 2001
Curing barns (tobacco, timber, peanut, corn or grain)	13¹/₃	1 Jan 2001
Dairy farm plant (power):	20	1 Jan 2001
Fences:
General (including wire and wire netting used in construction of fencing)	33¹/₃	1 Jan 2001
Electric	20	1 Jan 2001
Fruit-growers’ plant:
Dips, pans, spray pumps, etc	10	1 Jan 2001
Fumigation tents and machinery	10	1 Jan 2001
Hail netting:
Black (UV inhibited)	10	1 Jan 2001
White or clear	5	1 Jan 2001
Support poles, wires, high tensile cables	40	1 Jan 2001
Racks (dried fruit)	20	1 Jan 2001
Tecto applicator (citrus anti-fungal plant)	5	1 Jan 2001
Glass houses (metal-framed)	50	1 Jan 2001
Greenhouse ‘igloo’ components:
Galvanised piping frames	20	1 Jan 2001
Fibreglass covering, electric fans and misted water spray equipment	6²/₃	1 Jan 2001
Harvester/Sweeper	6²/₃	1 Jan 2001
Headers, self propelled (combine harvesters)	6²/₃	1 Jan 2001
Hop growers’ plant:
Hop picking machines	13¹/₃	1 Jan 2001
Kilns	20	1 Jan 2001
Horse stalls (Breeze way Shed Row)	33¹/₃	1 Jan 2001
Horticultural plants:
Citrus:
Grapefruit	30	*	1 Jan 2001
Lemon	20	*	1 Jan 2001
Limes	20	*	1 Jan 2001
Mandarin	25	*	1 Jan 2001
Orange	30	*	1 Jan 2001
Grapevines, dried	15	*	1 Oct 2004
Grapevines, table	15	*	1 Oct 2004
Grapevines, wine	20	*	1 Oct 2004
Nuts:
Almond	25	*	1 Jul 2001
Cashew	25	*	1 Jul 2001
Chestnut	25	*	1 Jul 2001
Hazelnut	25	*	1 Jul 2001
Jojoba	30	*	1 Jul 2001
Macadamia	25	*	1 Jul 2001
Pecan	25	*	1 Jul 2001
Pistachio	25	*	1 Jul 2001
Walnut	25	*	1 Jul 2001
Pome:
Apple	20	*	1 Jan 2001
Pear	25	*	1 Jan 2001
Stone Fruit:
Apricots	10	*	1 Jan 2001
Cherries	18	*	1 Jan 2001
Nectarine	10	*	1 Jan 2001
Olives	30	*	1 Jan 2001
Peach	10	*	1 Jan 2001
Plum	15	*	1 Jan 2001
Prune	20	*	1 Jan 2001
Tropical:
Avocado	20	*	1 Jan 2001
Mango	30	*	1 Jan 2001
Irrigation plant and equipment:
Metal piping	13¹/₃	1 Jan 2001
Other piping (including concrete channels but not earth channels)	20	1 Jan 2001
Other plant	20	1 Jan 2001
Levee banks and revetments	40	1 Jan 2001
Motor cycles (used for mustering, maintenance of fences, etc)	3	1 Jan 2001
Mushroom growers’ plant:
Air conditioning plant	6²/₃	1 Jan 2001
Buildings:
Peak heat, spawn running and growing rooms	10	1 Jan 2001
Other:
Timber or steel frame	33¹/₃	1 Jan 2001
Brick, stone or concrete walls	50	1 Jan 2001
Compost preparation plant	6²/₃	1 Jan 2001
General plant (including spraying, watering and pumping equipment)	6²/₃	1 Jan 2001
Growing trays	6²/₃	1 Jan 2001
Pea-viners, pea cleaners, vine and straw conveyors	10	1 Jan 2001
Peanut blanching plant:
Air piping	20	1 Jan 2001
Blanchers	10	1 Jan 2001
Colour sorter (electronic)	10	1 Jan 2001
Control panel	20	1 Jan 2001
Cooling equipment (including control panel)	13¹/₃	1 Jan 2001
Elevators	10	1 Jan 2001
Exhaust fans	20	1 Jan 2001
Fumigation equipment	10	1 Jan 2001
Pal boxes	3	1 Jan 2001
Plant water services	50	1 Jan 2001
Roaster and dryer	10	1 Jan 2001
Scales	20	1 Jan 2001
Storage surge bins	20	1 Jan 2001
Tipping unit	20	1 Jan 2001
Transformers	40	1 Jan 2001
Vibrating conveyors	10	1 Jan 2001
Poultry farmers’ plant (incubators)	20	1 Jan 2001
Sheep farming plant:
Shearing machines	13¹/₃	1 Jan 2001
Shearing stands (demountable)	10	1 Jan 2001
Sheep dips (concrete)	50	1 Jan 2001
Woolsheds:
With brick, stone or concrete walls	66²/₃	1 Jan 2001
Wood or iron walls	50	1 Jan 2001
Silos:
Ancillary equipment	20	1 Jan 2001
Grain (metal)	30	*	1 Jul 2001
Stockyards, pens, lairages	20	1 Jan 2001
Stud stock and thoroughbred horses	10	1 Jan 2001
Trellis	20	1 Jan 2001
Vegetable processing equipment	13¹/₃	1 Jan 2001
Water tower (brick)	100	1 Jan 2001

*Forestry and logging* *(03010 to 03020)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Logging plant:
Cable system (including winches and high leads)	8	*	1 Jan 2001
Forwarders	8	*	1 Jan 2001
Harvesters and feller bunchers (includes heads)	7	*	1 Jan 2001
Log trailers	10	*	1 Jan 2001
Saws:
Mobile	8	*	1 Jan 2001
Portable chain	2	*	1 Jan 2001
Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches)	7	*	1 Jan 2001

*Aquaculture and fishing* *(02011 to 02039 and 04111 to 04199)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Fish farming ponds (earth and clay)	20	1 Jan 2001
Fishing plant:
Boats	13¹/₃	1 Jan 2001
Fish holding baskets	10	1 Jan 2001
Purse seine fishing net	5	1 Jan 2001
Pearling and oyster fishing plant:
Luggers (oyster fishing)	13¹/₃	1 Jan 2001
Pearling boats	20	1 Jan 2001
Pumps	13¹/₃	1 Jan 2001
Prawn farming ponds and plant	20	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:	*	1 Jul 2003
Generally	20	*	1 Jul 2003
Positive displacement pumps	15	*	1 Jul 2003
Materials handling assets:
Belt magnets, samplers, metal detectors and analysers	15	*	1 Jul 2003
Bins, chutes, hoppers, bunkers and silos	30	*	1 Jul 2003
Bucket elevators	25	*	1 Jul 2003
Conveyors	25	*	1 Jul 2003
Feeders:
Generally (including apron and belt)	20	*	1 Jul 2003
Vibrating	15	*	1 Jul 2003
Fuel storage tanks	30	*	1 Jul 2003
Gas storage tanks and spheres	25	*	1 Jul 2003
Grizzly bars and scalpers;	25	*	1 Jul 2003
Overhead crane/gantry	30	*	1 Jul 2003
Stack (chimney)	30	*	1 Jul 2003
Stockpile assets:
Reclaim tunnel flow valves and activators	25	*	1 Jul 2003
Stackers, reclaimers and stacker/reclaimers	25	*	1 Jul 2003
Train loaders	30	*	1 Jul 2003
Tripper/stacker and stacking conveyor systems	25	*	1 Jul 2003
Tunnel vent and exhaust fans	15	*	1 Jul 2003
Water recycling facility	20	*	1 Jul 2003
Water storage tanks	30	*	1 Jul 2003
Weighing machines (including weighers for feeders and conveyors)	20	*	1 Jul 2004
Mineral dressing assets:
Classification, gravity separation and dewatering assets:
Centrifuges	15	*	1 Jul 2003
Cyclones:
Dense medium and heavy medium	8	*	1 Jul 2003
Generally (including classifying, desliming, and hydrocyclones)	15	*	1 Jul 2003
Generally	18	*	1 Jul 2003
Hydraulic classifiers and teetered bed separators	20	*	1 Jul 2003
Jigs	25	*	1 Jul 2003
Pneumatic tables and air separators	25	*	1 Jul 2003
Settling cones	25	*	1 Jul 2003
Shaking tables	25	*	1 Jul 2003
Sluices and cone concentrators	25	*	1 Jul 2003
Spirals	12	*	1 Jul 2003
Electrostatic separation assets	20	*	1 Jul 2003
Filtration assets (including pressure filtration and vacuum filtration equipment)	15	*	1 Jul 2003
Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment)	20	*	1 Jul 2003
Magnetic separation assets (including cross belt, drum and disc types)	20	*	1 Jul 2003
Screening assets	15	*	1 Jul 2003
Thickening assets	25	*	1 Jul 2003
Port assets – see Table A Water transport and Water transport services (48100 to48200) and (52110 to 52190)	*	1 Jul 2002
Railway infrastructure assets and rolling-stock – see Table A Rail transport (47100)	*	1 Jan 2002
Surface mobile mining machines:
Bucket wheel excavators	30	*	1 Jul 2002
Compressors	20	*	1 Jul 2002
Cranes	20	*	1 Jul 2002
Dozers	9	*	1 Jul 2002
Draglines	30	*	1 Jul 2002
Drill rigs (Production)	10	*	1 Jul 2002
Electric rope shovels	25	*	1 Jul 2002
Generators	10	*	1 Jul 2002
Graders	10	*	1 Jul 2002
Hydraulic excavators (including hydraulic front shovels)	10	*	1 Jul 2002
Lighting system	10	*	1 Jul 2002
Off highway trucks (including articulated, rigid dump, service, fuel and water trucks)	10	*	1 Jul 2002
Rollers	15	*	1 Jul 2002
Scrapers	7	*	1 Jul 2002
Skid steer loader	7	*	1 Jul 2002
Tool carrier	10	*	1 Jul 2002
Wheel loader	8	*	1 Jul 2002
Tailings dams	20	1 Jan 2001
Underground mobile mining machines:
Compressors	10	*	1 Jul 2002
Continuous haulage system	10	*	1 Jul 2002
Continuous miner	10	*	1 Jul 2002
Drill rigs:
Diamond	20	*	1 Jul 2002
Production	7	*	1 Jul 2002
Feeder breaker	15	*	1 Jul 2002
Grader	10	*	1 Jul 2002
Jumbo	10	*	1 Jul 2002
Load-haul-dump machine	6	*	1 Jul 2002
Long-wall equipment:
Armoured face conveyor	6	*	1 Jul 2002
Beam stage loader	7	*	1 Jul 2002
Hydraulic pump module	15	*	1 Jul 2002
Hydraulic roof support	10	*	1 Jul 2002
Impact crusher	10	*	1 Jul 2002
Mobile conveyor tail end	5	*	1 Jul 2002
Roof support relocation vehicle	10	*	1 Jul 2002
Shearer	7	*	1 Jul 2002
Shearer carrier	10	*	1 Jul 2002
Maintenance vehicle	8	*	1 Jul 2002
Personnel transporter	8	*	1 Jul 2002
Raise borers and down reamers	20	*	1 Jul 2002
Roof bolters	8	*	1 Jul 2002
Scissor lift	6	*	1 Jul 2002
Shuttle car	12	*	1 Jul 2002
Skid steer loader	12	*	1 Jul 2002
Underground haulage trucks	6	*	1 Jul 2002
Wheel loader	6	*	1 Jul 2002
Workshop plant	20	1 Jan 2001

*Coal mining* *(06000)*
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 crane/gantry	30	*	1 Jul 2003
Pipes and pipelines (including valves and fittings):
Generally	25	*	1 Jul 2003
Slurry pipework within processing facility (including slurry pipe to thickener)	10	*	1 Jan 2006
Pumps:
Generally (including centrifugal pumps)	20	*	1 Jul 2003
Positive displacement pumps	15	*	1 Jul 2003
Train loaders	30	*	1 Jul 2003
Tunnel vent or exhaust fans	15	*	1 Jul 2003
Valves and other non pipe fittings	10	*	1 Jul 2003
Water recycling facility	20	*	1 Jul 2003
Water storage dams (including fire services dams and water storage dams generally)	30	*	1 Jul 2003
Water storage tanks	30	*	1 Jul 2003
Materials handling assets:
Bins, chutes, hoppers, silos and storage bunkers	30	*	1 Jul 2003
Bucket elevators	25	*	1 Jul 2003
Conveyors	25	*	1 Jul 2003
Feeders:
Generally (including apron and belt feeders)	20	*	1 Jul 2003
Vibrating feeders	15	*	1 Jul 2003
Stockpile spraying system	20	*	1 Jul 2003
Stockpile stackers, reclaimers and stacker reclaimers:
Generally (including all machinery)	25	*	1 Jul 2003
Reclaim tunnels	25	*	1 Jul 2003
Tripper/stacker	25	*	1 Jul 2003

*Oil and gas extraction* *(07000)*
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 tower for gas flare	25	* #	1 Jul 2002
Fractionation train assets (including air cooler, column, compressor, heat exchanger, piping and pumps)	30	* #	1 Jul 2002
Hot water system assets	17¹/₂	* #	1 Jul 2002
Instruments	12¹/₂	*	1 Jul 2002
LNG holding facility assets (including boil off gas compressor, cryogenic storage tank, loading arm, pumps and tank)	30	* #	1 Jul 2002
LNG train assets (including centrifugal compressor, column, cryogenic heat exchanger, gas turbine driver and other heat exchangers)	30	* #	1 Jul 2002
Stabiliser process assets (including column, heat exchanger, pumps and reciprocating compressor)	30	* #	1 Jul 2002
Storage and loading assets (including cryogenic storage tank, jetty, loading arm, LPG chiller and pumps)	30	* #	1 Jul 2002
Trunkline onshore terminal (TOT) assets:
Flash tanks	20	* #	1 Jul 2002
Slugcatcher and associated piping	30	* #	1 Jul 2002
Valves including control valves	12¹/₂	*	1 Jul 2002
Gas production assets:
Central production facility assets:
Boiler	10	*	1 Jul 2002
Cabling for power and control system	30	* #	1 Jul 2002
Diesel system	15	*	1 Jul 2002
Drains system	20	* #	1 Jul 2002
Drill rig	10	*	1 Jul 2002
Flare system assets:
Carbon steel piping	15	*	1 Jul 2002
Flare tip	5	*	1 Jul 2002
Stainless steel piping	30	* #	1 Jul 2002
Fuel gas system	30	* #	1 Jul 2002
Gas compression and reinjection assets:
Gas compressor used offshore	10	*	1 Jul 2002
Gas turbine driver used offshore	12¹/₂	*	1 Jul 2002
Power turbine used offshore	12¹/₂	*	1 Jul 2002
Generally (including piping, skid, vessels and assets used onshore)	30	* #	1 Jul 2002
Heat exchanger	30	* #	1 Jul 2002
Major carbon steel vessels	12¹/₂	*	1 Jul 2002
Major stainless steel (or lined) vessels	30	* #	1 Jul 2002
Offshore platform:
Generally (including accommodation module, flare structure, helideck, jacket, primary steel work and topsides secondary steel work)	30	* #	1 Jul 2002
Topsides tertiary steelwork (including handrails, ladders and stairs)	15	*	1 Jul 2002
Piping	30	* #	1 Jul 2002
Pump:
Circulation pump	12¹/₂	*	1 Jul 2002
Generally	20	* #	1 Jul 2002
Seawater lift pump	15	*	1 Jul 2002
Shutdown and fire/gas system	15	*	1 Jul 2002
Tempered water system assets:
Chemical treatment assets	12¹/₂	*	1 Jul 2002
Piping and vessels	30	* #	1 Jul 2002
Utility air compressors	15	*	1 Jul 2002
Control systems	10	*	1 Jul 2002
Electricity generation assets – see Table A Electricity supply (26110 to 26400)	*	1 Jul 2002
Floating production storage and offloading (FPSO) vessel (incorporating mooring system)	20	* #	1 Jul 2002
Floating storage and offloading (FSO) vessel (incorporating mooring system)	20	* #	1 Jul 2002
Infield pipeline	30	* #	1 Jul 2002
Instruments (including level, pressure and temperature indicators)	12¹/₂	*	1 Jul 2002
Offshore bulk loading transfer system	10	*	1 Jul 2002
Subsea production assets (including control umbilical, flowline and manifold)	20	* #	1 Jul 2002
Trunkline	30	* #	1 Jul 2002
Valve	12¹/₂	*	1 Jul 2002
Well and downhole equipment	15	*	1 Jul 2002
Wellhead and christmas tree	30	* #	1 Jul 2002
Oil exploration plant and equipment:
Oil rigs (off-shore drilling) and ancillary equipment	10	1 Jan 2001
Oil search equipment (used for geophysical surveys in remote areas):
Drilling plant and down-hole equipment	5	1 Jan 2001
General plant and equipment	10	1 Jan 2001
Mobile units and vehicles (other than passenger cars)	5	1 Jan 2001
Other survey equipment	10	1 Jan 2001
Portable sleeping and messing huts	5	1 Jan 2001
Seismic survey equipment	5	1 Jan 2001
Vessel (supply)	13¹/₃	1 Jan 2001
Oil production assets:
Central production facility assets (excluding FPSOs):
Boiler	10	*	1 Jul 2002
Circulation pump	12¹/₂	*	1 Jul 2002
Drill rig	10	*	1 Jul 2002
Flare tip	5	*	1 Jul 2002
Gas compression and reinjection assets:
Gas compressor used offshore	10	*	1 Jul 2002
Gas turbine driver used offshore	12¹/₂	*	1 Jul 2002
Power turbine used offshore	12¹/₂	*	1 Jul 2002
Generally (including piping, skid, vessels and assets used onshore)	15	*	1 Jul 2002
Generally (including offshore platform)	15	*	1 Jul 2002
Major carbon steel vessels	12¹/₂	*	1 Jul 2002
Pump:
Circulation pump	12¹/₂	*	1 Jul 2002
Other	15	*	1 Jul 2002
Tempered water system assets:
Chemical treatment assets	12¹/₂	*	1 Jul 2002
Piping and vessels	15	*	1 Jul 2002
Control systems	10	*	1 Jul 2002
Electricity generation assets – see Table A Electricity supply (36100)	*	1 Jul 2002
Floating production storage and offloading (FPSO) vessel (incorporating mooring system)	20	* #	1 Jul 2002
Floating storage and offloading (FSO) vessel (incorporating mooring system)	20	* #	1 Jul 2002
Infield pipeline	15	*	1 Jul 2002
Instruments (including level, pressure and temperature indicators)	12¹/₂	*	1 Jul 2002
Offshore bulk loading transfer system	10	*	1 Jul 2002
Subsea production assets (including control umbilical, flowline and manifold)	15	*	1 Jul 2002
Trunkline	30	* #	1 Jul 2002
Valve	12¹/₂	*	1 Jul 2002
Well and downhole equipment	10	*	1 Jul 2002
Wellhead and christmas tree	15	*	1 Jul 2002
Port Assets – see Table A Water transport and Water transport services (48100 to 48200) and (52110 to 52190)	*	1 Jul 2002

*Iron ore mining* *(08010)*
Infrastructure support assets:
Blowers, high pressure	15	*	1 Jan 2006
Dust suppression/control equipment	15	*	1 Jan 2006
Materials handling assets:
Feeders:
Vibrating	10	*	1 Jan 2006
Mineral dressing assets:
Cyclones, dense/heavy medium (unlined nihard)	1	*	1 Jan 2006
Dense medium separation assets (including baths and drums)	20	*	1 Jan 2006
Magnetic separation assets:
LIMS (low intensity magnetic separators)	20	*	1 Jan 2006
WHIMS (wet high intensity magnetic separators)	15	*	1 Jan 2006
Screening assets	10	*	1 Jan 2006

*Gold ore mining* *(08040)*
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 Jan 2003
Drying assets:
Generally (including flash and fluid bed dryers and fluid bed heaters)	20	*	1 Jan 2003
Rotary dryer kilns	30	*	1 Jan 2003
Dust management assets:
Baghouse filters and extractors	30	*	1 Jan 2003
Cyclones	15	*	1 Jan 2003
Multiclones	20	*	1 Jan 2003
Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates)	20	*	1 Jan 2003
Filtration/Dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones)	15	*	1 Jan 2003
Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets)	20	*	1 Jan 2003
Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers)	30	*	1 Jan 2003
Screening assets (including screens and trommels)	15	*	1 Jan 2003
Support assets:
Control systems	10	*	1 Jan 2003
Pipes and pipelines (including valves and fittings):
Generally	20	*	1 Jan 2003
Slurry pipework within processing facility (including slurry pipe to thickener)	10	*	1 Jan 2006
Pumps	20	*	1 Jan 2003
Tanks:
Constant density and thickening	20	*	1 Jan 2003
Generally (including acid leaching and water)	15	*	1 Jan 2003
Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns)	30	*	1 Jan 2003
Waste gas handling assets:
Afterburners	20	*	1 Jan 2003
Cyclones	15	*	1 Jan 2003
Electrostatic precipitators	30	*	1 Jan 2003
Scrubbers and stacks	20	*	1 Jan 2003

*Nickel ore mining* *(08060)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Nickel ore processing assets:
Mineral treatment structure (including structures holding walkways, supporting assets and thoroughfares)	20	*	1 Jul 2004
Reagent pumps (including high pressure acid leach pumps)	5	*	1 Jul 2004

*Construction material mining* *(09110 to 09190)*
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 2003
Drill rigs	8	*	1 Jul 2003
Electrical switching assets	20	*	1 Jul 2003
Graders	15	*	1 Jul 2003
Heavy mobile quarry assets not specifically listed – see Table A Mining (06000 to 10900)	*	1 Jul 2003
Hydraulic oversize-rock breakers (mounted above primary crusher)	8	*	1 Jul 2003
Material handling assets (including chutes, feeders, hoppers, product bins and surge bins)	20	*	1 Jul 2003
Pug mills	15	*	1 Jul 2003
Screening assets	12	*	1 Jul 2003
Wheel loaders	10	*	1 Jul 2003
Wire saws	10	*	1 Jul 2003

MANUFACTURING

(11110 to 25990)

*Meat and meat product manufacturing* *(11110 to 11130)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Bacon manufacture:
Bacon bins (demountable pig confinement units):
Galvanised iron components of structure	33¹/₃	1 Jan 2001
Plant installed in structure	20	1 Jan 2001
Curing plant:
Fixtures (including overhead tracking)	20	1 Jan 2001
Other	13¹/₃	1 Jan 2001
Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery):
Brick, stone or concrete structure	100	1 Jan 2001
Wooden structure	20	1 Jan 2001
Butchers’ plant	20	1 Jan 2001
Meat works plant:
Building (66 2/3 per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery):
Brick, stone and concrete structures	100	1 Jan 2001
Wooden structures	20	1 Jan 2001
Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors)	20	1 Jan 2001
General plant	13¹/₃	1 Jan 2001
Poultry processing plant:
Conveyor systems and troughing	20	1 Jan 2001
Refrigeration plant and boiler	10	1 Jan 2001
General plant	13¹/₃	1 Jan 2001
Rendering plant:
Bagging/weigh batching machine	10	*	1 Jan 2001
Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin)	15	*	1 Jan 2001
Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper)	10	*	1 Jan 2001
Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater)	15	*	1 Jan 2001
Decanter/centrifuge	12	*	1 Jan 2001
Environmental control equipment (includes condenser and associated equipment, bio-filter, air- scrubber, after-burner and dissolved air flotation system)	10	*	1 Jan 2001
Feathrolyser/feather hydrolyser	10	*	1 Jan 2001
Magnet	15	*	1 Jan 2001
Mill	10	*	1 Jan 2001
Mincer/grinder	5	*	1 Jan 2001
Pans and screens (includes percolator pans/screen and shaker screen)	15	*	1 Jan 2001
Pre-breaker/pre-hogger	10	*	1 Jan 2001
Screw and bucket elevators	10	*	1 Jan 2001
Screw press/expeller press	13	*	1 Jan 2001
Separator/polisher	15	*	1 Jan 2001
Tallow storage tank	15	*	1 Jan 2001
Waste heat evaporator	15	*	1 Jan 2001

*Dairy product manufacturing* *(11310 to 11330)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Dairy product manufacturing:
Buildings
Factory building (66²/₃ percent of the total cost of the building is regarded as an integral part of plant and machinery):
Brick or concrete structure	100	1 Jan 2001
Wooden structure	20	1 Jan 2001
Centrifuges (includes separators, decanters, clarifiers and bactofuges)	15	*	1 Jan 2001
Cheese blockformers	15	*	1 Jan 2001
Churns (includes continuours buttermaker, butter reworker and ice cream freezer)	15	*	1 Jan 2001
Continuous cheddaring machine	15	*	1 Jan 2001
Conveyors	10	1 Jan 2001
Driers (includes drum, fluidised bed and spray)	20	*	1 Jan 2001
Evaporators (includes circulation/vacuum chamber and falling film)	20	*	1 Jan 2001
Heat exchangers	15	*	1 Jan 2001
Homogenisers	15	*	1 Jan 2001
Membrane filtration plant:
Filter membranes	1¹/₂	*	1 Jan 2001
Membrane holding tanks	15	*	1 Jan 2001
Pumps (brine and cream)	10	1 Jan 2001
Tanks (includes storage, mixing, process and balance tanks)	20	*	1 Jan 2001
Water cooling and aerating plant	8	1 Jan 2001

*Fruit and vegetables manufacturing* *(11400)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Fruit and vegetable canning plant	20	1 Jan 2001
Jam-making plant	20	1 Jan 2001

*Grain mill and cereal product manufacturing* *(11610 to 11620)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Flour-milling plant:
Bins (wooden)	33¹/₃	1 Jan 2001
General plant	13¹/₃	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	13¹/₃	1 Jan 2001
Pasta manufacturing and related freezing equipment	10	1 Jan 2001
Maltsters’ plant:
Bins (wooden)	33¹/₃	1 Jan 2001
General plant	13¹/₃	1 Jan 2001
Silos (steel and concrete)	100	1 Jan 2001
Rice milling plant	13¹/₃	1 Jan 2001

*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 unit, pan cleaners, and topping applicators)	15	*	1 Jan 2002
Automatic pan storage unit	20	*	1 Jan 2002
Automatic product handling assets (including basket loader and basket stacker)	15	*	1 Jan 2002
Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter)	20	*	1 Jan 2002
Conveyors:
Generally	15	*	1 Jan 2002
Infloor	12	*	1 Jan 2002
Cooling and refrigeration assets:
Cooling tunnels, tray and vacuum coolers	20	*	1 Jan 2002
Freezers (including blast freezer, plate freezer)	15	*	1 Jan 2002
Spiral cooler, spiral freezer	10	*	1 Jan 2002
Final prover (mechanical type)	15	*	1 Jan 2002
Final prover (rack type)	8	*	1 Jan 2002
Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers)	12¹/₂	*	1 Jan 2002
Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets)	15	*	1 Jan 2002
Ovens:
Rack ovens	8	*	1 Jan 2002
Tray type ovens (including swing tray)	20	*	1 Jan 2002
Tunnel ovens:
Generally	20	*	1 Jan 2002
Lidding systems	10	*	1 Jan 2002
Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers)	10	*	1 Jan 2002
Proof and bake systems:
Spiral oven	15	*	1 Jan 2002
Spiral prover	10	*	1 Jan 2002
Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers)	12¹/₂	*	1 Jan 2002
Slicers (including bread band slicer, cake slicer and reciprocating blade slicer)	10	*	1 Jan 2002
Storage, feeding and ingredient handling assets:
Flour silos	25	*	1 Jan 2002
Blowers, flour sifters and grain soak systems	15	*	1 Jan 2002
Weighers	10	*	1 Jan 2002

*Sugar and confectionery manufacturing* *(11810 to 11820)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Confectioners’ machinery	20	1 Jan 2001
Sugar mills	13¹/₃	1 Jan 2001

*Beverage manufacturing* *(12110 to 12140)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Aerated water plant	13¹/₃	1 Jan 2001
Brewery plant:
General plant	20	1 Jan 2001
Pipes and piping:
Condenser	20	1 Jan 2001
Expansion	40	1 Jan 2001
Other	40	1 Jan 2001
Distillery plant (brandy etc)	13¹/₃	1 Jan 2001
Wine-making machinery	20	1 Jan 2001

*Cigarette and and tobacco manufacturing* *(12200)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Cigarette paper cutting and folding plant	10	1 Jan 2001
Tobacco kilns	20	1 Jan 2001

*Textile, leather, clothing and footwear manufacturing* *(13110 to 13520)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Boot and shoe-making machinery:
Machinery and general plant	13¹/₃	1 Jan 2001
Moulds for plastic heels	3	1 Jan 2001
Vulcanising moulds	5	1 Jan 2001
Clothing and millinery manufacturing plant:
Hat manufacturing plant and machinery	13¹/₃	1 Jan 2001
Sewing machines	10	1 Jan 2001
General plant	20	1 Jan 2001
Cotton manufacturers’ machinery:
Conveyors	10	1 Jan 2001
Engines, gas	20	1 Jan 2001
Gas producer plant	13¹/₃	1 Jan 2001
Gins	10	1 Jan 2001
Flock manufacturing plant:
General plant	20	1 Jan 2001
Carding machines	13¹/₃	1 Jan 2001
Knitting machines	13¹/₃	1 Jan 2001
Rope and twine manufacturers’ plant	20	1 Jan 2001
Tanners’ plant:
General plant	20	1 Jan 2001
Modern plant used in ‘wet’ process	13¹/₃	1 Jan 2001
Weaving machinery (silk and cotton)	13¹/₃	1 Jan 2001
Wool dumping machinery	13¹/₃	1 Jan 2001
Wool scouring machinery	16²/₃	1 Jan 2001
Woollen manufacturers’ machinery	16²/₃	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
Stacker	15	*	1 Jan 2001
Tray sorter	15	*	1 Jan 2001
Green mill plant:
Edger line plant (includes board edger and resaw)	10	*	1 Jan 2001
Heating plant (includes storage bins/silos)	15	*	1 Jan 2001
Kiln drying plant:
Generally (includes kiln trolleys/carriages, traverser and weights)	10	*	1 Jan 2001
Timber drying kilns and reconditioners	15	*	1 Jan 2001
Main saw line plant (includes saws, chipper canter, board separator and cant turner)	10	*	1 Jan 2001
Sorter and trimming line plant:
Generally (includes grade mark reader and multi trimmer)	10	*	1 Jan 2001
Stackers	15	*	1 Jan 2001
Vertical bin sorters	15	*	1 Jan 2001
Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets)	10	*	1 Jan 2001
Log, lumber and waste transfer equipment	15	*	1 Jan 2001
Log yard equipment:
Fixed and mobile cranes	12	*	1 Jan 2001
Mobile equipment (including log loaders with log grabs)	7	*	1 Jan 2001
Watering systems	15	*	1 Jan 2001
Miscellaneous plant:
Generally (includes air compressors, extraction systems and pollution and air monitoring equipment)	10	*	1 Jan 2001
Moisture meters	3	*	1 Jan 2001
Saw and knife sharpening equipment	10	*	1 Jan 2001
Walkways	15	*	1 Jan 2001
Waste processing equipment:
Bins – waste, chip and fuel	15	*	1 Jan 2001
Chippers, shakers/screens and hoggers	10	*	1 Jan 2001

*Plywood and veneer manufacturing* *(14930)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Debarking assets	15	*	1 Jan 2005
Dry clipping assets	25	*	1 Jan 2005
Heating unit assets	20	*	1 Jan 2005
Glue mixing assets	25	*	1 Jan 2005
Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders)	25	*	1 Jan 2005
Log conditioning, heating and steaming assets	25	*	1 Jan 2005
Log sizing assets	20	*	1 Jan 2005
Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment)
Materials handling assets (including belt, chain and screw conveyors)	20	*	1 Jan 2005
Packaging assets	20	*	1 Jan 2005
Presses	25	*	1 Jan 2005
Sanding and finishing assets	25	*	1 Jan 2005
Sharpening assets	30	*	1 Jan 2005
Trimming and sawing assets	25	*	1 Jan 2005
Veneer composing, jointing and splicing assets	20	*	1 Jan 2005
Veneer dryers	25	*	1 Jan 2005
Veneer patching and grading assets	20	*	1 Jan 2005
Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers)	20	*	1 Jan 2005
Veneer reconditioning assets	25	*	1 Jan 2005
Veneer sorting assets	20	*	1 Jan 2005
Wet clipping assets	25	*	1 Jan 2005

*Reconstituted wood product manufacturing* *(14940)*
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 Log sawmilling and timber dressing (14110 to14130), Saw milling equipment)
Magnetic separators	25	*	1 Jan 2005
Mat forming and weighing assets (including pendistor)	20	*	1 Jan 2005
Materials handling assets (including belt, chain and screw conveyors)	20	*	1 Jan 2005
Packaging assets	20	*	1 Jan 2005
Presses (including pre-press, hot and cold presses)	25	*	1 Jan 2005
Quality measuring assets (including blow detectors, thickness detectors and weighing bridges)	15	*	1 Jan 2005
Refiner assets	20	*	1 Jan 2005
Sanding and finishing assets	25	*	1 Jan 2005
Trimming and sawing assets	25	*	1 Jan 2005
Ventilation and dust extraction assets	15	*	1 Jan 2005
Woodchip screening and washing assets	15	*	1 Jan 2005

*Other wood product manufacturing* *(14910 to 14990)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Clothes peg manufacturing plant (wood)	13¹/₃	1 Jan 2001
Case-making plant	13¹/₃	1 Jan 2001
Cork manufacturers’ plant	10	1 Jan 2001
Frame (picture) manufacturing plant	13¹/₃	1 Jan 2001
Joinery plant	13¹/₃	1 Jan 2001
Moulding machinery (wood)	13¹/₃	1 Jan 2001
Wood working plant	13¹/₃	1 Jan 2001

*Pulp, paper and converted paper product manufacturing* *(15100 to 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)	*	1 Jan 2002
Sensors:
Specialised	8	*	1 Jan 2002
Standard	15	*	1 Jan 2002
Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders)	15	*	1 Jan 2002
Paper machine assets:
Dry end assets (including calenders, coaters and reelers)	15	*	1 Jan 2002
Dryers (including MG cylinder and yankee cylinder)	25	*	1 Jan 2002
Size press	15	*	1 Jan 2002
Wet end assets (including forming section, head box and press section)	10	*	1 Jan 2002
Pulp process assets:
Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers)	20	*	1 Jan 2002
Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners)	15	*	1 Jan 2002
Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners)	15	*	1 Jan 2002
Tanks	20	*	1 Jan 2002
Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers)	10	*	1 Jan 2002

*Paper stationery manufacturing* *(15230)*
Stationers’ manufacturing plant	13¹/₃	1 Jan 2001

*Printing* *(16110)*
Commercial printing assets:
Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers)	5	*	1 Jan 2006
Offset lithography printing presses:
Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment)	15	*	1 Jan 2006
Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment)	12¹/₂	*	1 Jan 2006
Post-press (finishing) trade services assets - see Table A Printing support services (16120)
Pre-press trade services assets - see Table A Printing support services(16120)
Quality control assets (including densitometers, plate readers and spectrophotometers)	5	*	1 Jan 2006
Screen printing assets:
Ancillary assets:
Dryers (including conventional air dryers, flash curers and UV dryers)	12¹/₂	*	1 Jan 2006
Drying racks	20	*	1 Jan 2006
Emulsion coaters	10	*	1 Jan 2006
Exposure lights	5	*	I Jul 2005
Screen frames	10	*	1 Jan 2006
Sign cutting machines	5	*	1 Jan 2006
Squeegee cutters	10	*	1 Jan 2006
Vacuum frames	20	*	1 Jan 2006
Press assets:
Heat presses used in sublimation finishing	25	*	1 Jan 2006
Pen and pad print machines	20	*	1 Jan 2006
Screen printing presses:
Automatic presses (including in-line multicolour presses)	15	*	1 Jan 2006
Cylinder presses	15	*	1 Jan 2006
Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses)	20	*	1 Jan 2006
Screen reclamation assets:
Screen cleaning bays	10	*	1 Jan 2006
Screen washers (automatic)	6	*	1 Jan 2006
Water blasters	4	*	1 Jan 2006
Support assets:
Afterburners	10	*	1 Jan 2006
Dust/waste extraction systems	15	*	1 Jan 2006
Flexographic printing assets:
Printing machines incorporating electronic memory units	10	1 Jan 2001

Newspaper printing or publishing

(16110)

Newspaper wrapping machines

1 Jan 2001

Offset printers

1 Jan 2001

*Printing support services* *(16120)*
Post-press (finishing) trade services assets:
Addressing and mailing assets:
Combination addressing, folding and gluing mailing units	10	*	1 Jan 2006
Inkjet addressing printers	5	*	1 Jan 2006
Bagging and wrapping machines (including palletisers)	10	*	1 Jan 2006
Banding and tying machines	12¹/₂	*	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)	12¹/₂	*	1 Jan 2006
Saddle stitchers - standalone (bookletmakers)	7¹/₂	*	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	12¹/₂	*	1 Jan 2006
Guillotines and ancillary assets (including joggers, stackers and transomats)	15	*	1 Jan 2006
Laminators	10	*	1 Jan 2006
Mail inserters	5	*	1 Jan 2006
Perforators	10	*	1 Jan 2006
Sewing machines	15	*	1 Jan 2006
Three knife trimmers	15	*	1 Jan 2006
Pre-press trade services assets:
Conventional flexographic plate making assets (including combination units, dryers, post-exposure units, ultra-violet (UV) light exposure units and washout units)	7	*	1 Jan 2006
Film and plate processors	6	*	1 Jan 2006
Film projection camera systems (including backing board and processing assets)	10	*	1 Jan 2006
Platesetters:
Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct- to-plate flexographic platesetters (Computer Digital Imagers)	5	*	1 Jan 2006
Film image platesetters (imagesetters)	7	*	1 Jan 2006
Plotters	5	*	1 Jan 2006
Proofers:
Analogue film or photographic proofers	7	*	1 Jan 2006
Digital and ink-jet proofers	5	*	1 Jan 2006
Scanners:
Drum	10	*	1 Jan 2006
Flatbed	5	*	1 Jan 2006

*Petroleum refining* *(17010)*
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 pit	10	*	1 Jul 2002
Assets used in other processes:
Air compressor	30	*	1 Jul 2002
Catalyst regenerator	20	*	1 Jul 2002
Chemical injection system	5	*	1 Jul 2002
Coke drum	20	*	1 Jul 2002
Distillation column	30	*	1 Jul 2002
Drum:
Generally	20	*	1 Jul 2002
Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation	15	*	1 Jul 2002
Electric desalter	25	*	1 Jul 2002
Expansion turbine	25	*	1 Jul 2002
Fan/Blower	30	*	1 Jul 2002
Filter/Coalescer:
Generally	25	*	1 Jul 2002
Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation	20	*	1 Jul 2002
Flare stack	25	*	1 Jul 2002
Flare tip	5	*	1 Jul 2002
Fractionating column	30	*	1 Jul 2002
Furnace:
Generally	25	*	1 Jul 2002
Used in continuous coking, delayed coking or visbreaking	20	*	1 Jul 2002
Gas absorber:
Generally	25	*	1 Jul 2002
Used in amine treating or potassium carbonate treating	20	*	1 Jul 2002
Gas adsorber	25	*	1 Jul 2002
Heat exchanger:
Generally	25	*	1 Jul 2002
Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking	20	*	1 Jul 2002
Jet ejector	20	*	1 Jul 2002
Liquid extraction column:
Generally	25	*	1 Jul 2002
Used in amine treating	20	*	1 Jul 2002
Piping	30	*	1 Jul 2002
Process gas compressor	30	*	1 Jul 2002
Pump:
Generally	25	*	1 Jul 2002
Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking	20	*	1 Jul 2002
Reactor	25	*	1 Jul 2002
Rotary filter	20	*	1 Jul 2002
Scrubber	25	*	1 Jul 2002
Side stream stripper	25	*	1 Jul 2002
Storage tank:
Generally	25	*	1 Jul 2002
Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating	20	*	1 Jul 2002
Stripper:
Generally	25	*	1 Jul 2002
Used in amine treating or potassium carbonate treating	20	*	1 Jul 2002
Bunds (other than formed with earth)	100	1 Jan 2001
Control systems assets (excluding computers)	10	*	1 Jul 2002
Effluent separators (concrete)	40	1 Jan 2001
Laboratory equipment	20	1 Jan 2001

*Basic chemical and chemical product manufacturing* *(18110 to 18130)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Chemical manufacturing plant:
General plant	13¹/₃	1 Jan 2001
Organic peroxides explosion (cell block)	20	1 Jan 2001
Eucalyptus oil plant:
Stills (coolers)	40	1 Jan 2001
Tanks	40	1 Jan 2001
Fertiliser manufacturing plant	20	1 Jan 2001
Oxygen manufacturing plant	13¹/₃	1 Jan 2001
Salt manufacturing and refining plant	10	1 Jan 2001
Sulphuric acid plant:
Acid chambers (irrespective of raw material used)	20	1 Jan 2001
Plant:
Where pyrites used in manufacture of the acid	10	1 Jan 2001
Where natural sulphur (brimstone) so used	13¹/₃	1 Jan 2001

*Pharmaceutical and medicinal product manufacturing* *(18410)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Laboratory assets:
Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers)	5	*	1 Jan 2004
Bench top autoclaves	5	*	1 Jan 2004
Incubators	6	*	1 Jan 2004
Particle sizers	5	*	1 Jan 2004
Packaging assets:
Accumulators	10	*	1 Jan 2004
Batch, barcode, label, and volume readers	10	*	1 Jan 2004
Blister pack packaging machines	10	*	1 Jan 2004
Blow-fill-seal (BFS) machines	12	*	1 Jan 2004
Bottle and vial inverters and blowers	10	*	1 Jan 2004
Bottle and vial unscramblers	10	*	1 Jan 2004
Bundlers and bundle packing machines	10	*	1 Jan 2004
Cappers and sealers (including tamper proof sealers)	10	*	1 Jan 2004
Cartoners	10	*	1 Jan 2004
Check weighers	10	*	1 Jan 2004
Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers)	12	*	1 Jan 2004
Desiccant and cotton wool depositors/inserters	10	*	1 Jan 2004
Dropper and leaflet inserters	10	*	1 Jan 2004
Flaming stations	10	*	1 Jan 2004
Flow wrappers and shrink wrappers	10	*	1 Jan 2004
Ink jet batch label printers	7	*	1 Jan 2004
Labelling machines	10	*	1 Jan 2004
Palletisers	10	*	1 Jan 2004
Pinhole inspectors	10	*	1 Jan 2004
Robotic pick and place packaging machines	10	*	1 Jan 2004
Sleevers	10	*	1 Jan 2004
Tablet/capsule fillers, feeders and counters	10	*	1 Jan 2004
Production assets:
Autoclaves (for terminal sterilisation)	10	*	1 Jan 2004
Drying ovens	10	*	1 Jan 2004
Encapsulators	10	*	1 Jan 2004
Fluid bed dryers	12	*	1 Jan 2004
Granulators and mixer/granulators	12	*	1 Jan 2004
Homogenisers	7	*	1 Jan 2004
Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production	10	*	1 Jan 2004
Metal detectors	10	*	1 Jan 2004
Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders)	10	*	1 Jan 2004
Sizing mills	10	*	1 Jan 2004
Tablet and capsule coating machines, coating drums and coating pans	12	*	1 Jan 2004
Tablet dedusters	10	*	1 Jan 2004
Tablet presses	10	*	1 Jan 2004
Vibrating sieves	10	*	1 Jan 2004
Raw material storage and dispensing assets:
Demountable strong rooms	20	*	1 Jan 2004
Dispensing booths and associated air filtration systems	10	*	1 Jan 2004
Laminar flow benches and biohazard cabinets	8	*	1 Jan 2004
Safes	20	*	1 Jan 2004
Weighing scales	10	*	1 Jan 2004
Services:
Air filtration systems	10	*	1 Jan 2004
Water purification plant	10	*	1 Jan 2004

*Cleaning compound and toiletry preparation manufacturing* *(18510 to 18520)*
Boot and shoe polish manufacturing plant	13¹/₃	1 Jan 2001

Cleaning compound and toiletry preparation manufacturing

(18510 to 18520)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Boot and shoe polish manufacturing plant

13¹/₃

1 Jan 2001

*Other basic chemical product manufacturing* *(18910 to 18990)*
Explosive manufacturing and chemical plant	13¹/₃	1 Jan 2001

Other basic chemical product manufacturing

(18910 to 18990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Explosive manufacturing and chemical plant

13¹/₃

1 Jan 2001

*Polymer product and rubber product manufacturing* *(19110 to 19200)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Clothes peg manufacturing plant (plastic)	13¹/₃	1 Jan 2001
Gelatine and glue manufacturing plant	13¹/₃	1 Jan 2001
Ink factory plant	20	1 Jan 2001
Plastic industry:
Blow moulders	13¹/₃	1 Jan 2001
Dies	4	1 Jan 2001
General plant	20	1 Jan 2001
Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines	13¹/₃	1 Jan 2001
Moulds:
Glass blowing	2	1 Jan 2001
High usage	5	1 Jan 2001
Low usage	10	1 Jan 2001
Once only	1	1 Jan 2001
Rubber manufacturers’ plant:
Moulds	5	1 Jan 2001
Process plant	13¹/₃	1 Jan 2001

*Non-metallic mineral product manufacturing* *(20100 to 20900)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Brick-making plant:
Automatic handling equipment	10	1 Jan 2001
Brick kilns and pre kilns	13¹/₃	1 Jan 2001
Cement brick plant	13¹/₃	1 Jan 2001
Dryers	13¹/₃	1 Jan 2001
General plant	10	1 Jan 2001
Cement-making plant:
General plant (eg rotary mixing machines)	13¹/₃	1 Jan 2001
Silos:
Concrete, generally	50	*	1 Jan 2004
Concrete (used for gypsum or wet slag, or at port facilities)	40	*	1 Jan 2004
Steel, generally	30	*	1 Jan 2004
Steel (used for gypsum or wet slag, or at port facilities)	20	*	1 Jan 2004
Concrete pipe manufacturing plant	13¹/₃	1 Jan 2001
Glass bottle manufacturing plant	13¹/₃	1 Jan 2001
Monumental masons’ plant	13¹/₃	1 Jan 2001
Plaster manufacturing plant	8	1 Jan 2001
Pottery plant	20	1 Jan 2001
Slate works plant	20	1 Jan 2001
Tile manufacturing plant (cement and concrete):
General plant	10	1 Jan 2001
Pallets (aluminium used in extrusion process)	5	1 Jan 2001

*Metal product manufacturing* *(21100 to 21390)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Designs used in connection with stamping decorative steel and iron work	40	1 Jan 2001
Foundry plant:
Converters	10	1 Jan 2001
Furnaces	10	1 Jan 2001
Laboratory	20	1 Jan 2001
Ladles	10	1 Jan 2001
Loose tools	5	1 Jan 2001
Machine tools	20	1 Jan 2001
Machinery and plant	20	1 Jan 2001
Moulding boxes	10	1 Jan 2001
Patterns	40	1 Jan 2001
Plant and tools (excluding furnaces, converter and ladles)	13¹/₃	1 Jan 2001
Rolling mill engines	13¹/₃	1 Jan 2001
Iron and steel industry:
Granulators	13¹/₃	1 Jan 2001
Slag pots	3	1 Jan 2001
Metal crushing plant (core fragmentised)	13¹/₃	1 Jan 2001
Metal forming plant:
Dies and tooling	4¹/₂	1 Jan 2001
Roll forming dies	10	1 Jan 2001
Strip roll forming machines	20	1 Jan 2001
Nail manufacturing plant	20	1 Jan 2001
Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900)	1 Jul 2003
Saw-making plant	20	1 Jan 2001
Spring manufacturers’ plant:
Cooling furnaces	10	1 Jan 2001
Power presses, rotary cambering, scale testing and scragging machines	20	1 Jan 2001
Stamping blocks (used for designs of decorative steel and iron work)	20	1 Jan 2001
Tank manufacturing plant	20	1 Jan 2001
Tinsmiths’ plant	20	1 Jan 2001

*Alumina production* *(21310)*
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
Die casting machines (including high pressure, low pressure and gravity type machines)	15	*	1 Jan 2004
Die tools (moulds used for casting)	4	*	1 Jan 2004
Heating assets:
Degassing assets	5	*	1 Jan 2004
Furnaces (including dosing, holding and melting)	15	*	1 Jan 2004
Heat treatment baskets	5	*	1 Jan 2004
Heat treatment ovens	20	*	1 Jan 2004
Ingot pre-heaters	20	*	1 Jan 2004
Quenching tanks	20	*	1 Jan 2004
Machining/finishing assets:
Blast machines (including shot, sand, bead)	20	*	1 Jan 2004
CNC lathes	10	*	1 Jan 2004
CNC machining centres	10	*	1 Jan 2004
CNC milling machines	10	*	1 Jan 2004
Drilling machines	15	*	1 Jan 2004
Linishing belt machines	10	*	1 Jan 2004
Trim presses (hydraulic type and crank type)	15	*	1 Jan 2004
Trim tools used in trim press machines	4	*	1 Jan 2004
Vibrating machines (including rumbling and knock out machines	10	*	1 Jan 2004
Materials handling conveyors	10	*	1 Jan 2004
Molten metal transfer ladles	3	*	1 Jan 2004
Paint line conveyors	15	*	1 Jan 2004
Robots	10	*	1 Jan 2004
Sand casting assets:
Core boxes	4	*	1 Jan 2004
Core making machines (core blowers)	15	*	1 Jan 2004
Gas generators for sand curing	15	*	1 Jan 2004
Testing assets:
Co-ordinate measurement machines	10	*	1 Jan 2004
Leak and pressure testing machines	4	*	1 Jan 2004
Spectrometers	10	*	1 Jan 2004
X-ray machines	15	*	1 Jan 2004

*Motor vehicle and motor vehicle part manufacturing* *(23110 to 23190)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
For metal casting assets see determinations for Non-ferrous metal casting (21420)
Motor vehicle manufacturing plant:
Basic machinery	10	1 Jan 2001
Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools)	3	1 Jan 2001
Piston ring manufacturing plant:
Engineering works plant	20	1 Jan 2001
Motors	20	1 Jan 2001
Overhead gear, equipment, belting, etc	20	1 Jan 2001
Precision machines	13¹/₃	1 Jan 2001

*Other transport equipment manufacturing* *(23910 to 23990)*
Motor cycle building plant	10	1 Jan 2001

Other transport equipment manufacturing

(23910 to 23990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Motor cycle building plant

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:
Manual	10	*	1 Jul 2004
Automated	5	*	1 Jul 2004
Polishers	10	*	1 Jul 2004
Protective lacquering or surface saver taping machines	9	*	1 Jul 2004
Surface generators and grinders	10	*	1 Jul 2004
Surface lathes	8	*	1 Jul 2004

*Other professional and scientific equipment manufacturing n.e.c.* *(24190)*
Watchmakers’ plant	10	1 Jan 2001

Other professional and scientific equipment manufacturing n.e.c.

(24190)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Watchmakers’ plant

1 Jan 2001

*Furniture and other manufacturing* *(25110 to 25990)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Broom and brush manufacturing plant	13¹/₃	1 Jan 2001
Furniture-making plant	13¹/₃	1 Jan 2001
Jewellers’ plant	10	1 Jan 2001
Umbrella manufacturers’ plant:
Cutting boards	10	1 Jan 2001
Lathes	13¹/₃	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	47½	*	1 Jan 2002
Underground (incorporating cables, fittings and ground pad mounted transformers)	50	*	1 Jan 2002
Distribution substations/transformers, pole or ground pad mounted	40	*	1 Jan 2002
Distribution zone substations (excluding control, monitoring, communications and protection systems)	40	*	1 Jan 2002
Nightwatchman’s lights	15	*	1 Jan 2002
Street lights	15	*	1 Jan 2002
Electricity generation:
Ash and dust handling and disposal:
Ash dams	20	*	1 Jan 2002
Ash slurry system	15	*	1 Jan 2002
Conveyors	30	*	1 Jan 2002
Crushers	15	*	1 Jan 2002
On-site storage silos, concrete or steel	30	*	1 Jan 2002
Fuel supply and handling:
On-site gaseous fuel supply system (incorporating downstream delivery pipelines)	30	*	1 Jan 2002
On-site liquid fuel supply system (incorporating 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 transformer and unit transformer in sub-tropical area	30	*	1 Jan 2002
Generator transformer and unit transformer in tropical area	25	*	1 Jan 2002
Heat recovery steam generator	30	*	1 Jan 2002
Miscellaneous assets	30	*	1 Jan 2002
On-site switchyard with conventional outdoor switchgear	30	*	1 Jan 2002
On-site switchyard with gas insulated switchgear	30	*	1 Jan 2002
Reciprocating engine, diesel fired	20	*	1 Jan 2002
Reciprocating engine, gas spark ignition	20	*	1 Jan 2002
Station and auxiliary electrical systems within the power station	30	*	1 Jan 2002
Steam turbine generator	30	*	1 Jan 2002
Combined cycle:
Condensing and feed heating assets	30	*	1 Jan 2002
Control and monitoring system	15	*	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply assets)	15	*	1 Jan 2002
Gas turbine generators	30
Generator transformer and unit transformer in sub-tropical area	30	*	1 Jan 2002
Generator transformer and unit transformer in tropical area	25	*	1 Jan 2002
Heat recovery steam generator	30	*	1 Jan 2002
Miscellaneous assets	30	*	1 Jan 2002
On-site switchyard with conventional outdoor switchgear	30	*	1 Jan 2002
On-site switchyard with gas insulated switchgear	30	*	1 Jan 2002
Station and auxiliary electrical systems within the power station	30	*	1 Jan 2002
Steam turbine generator	30	*	1 Jan 2002
Diesel or gas engine:
Control and monitoring system	15	*	1 Jan 2002
Diesel reciprocating engine	20	*	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply assets)	15	*	1 Jan 2002
Gas spark ignition reciprocating engine	20	*	1 Jan 2002
Generator transformer and unit transformer in sub-tropical area	30	*	1 Jan 2002
Generator transformer and unit transformer in tropical area	25	*	1 Jan 2002
Miscellaneous assets	30	*	1 Jan 2002
On-site switchyard with conventional outdoor switchgear	30	*	1 Jan 2002
On-site switchyard with gas insulated switchgear	30	*	1 Jan 2002
Station and auxiliary electrical systems within the power station	30	*	1 Jan 2002
Gas turbine:
Control and monitoring system	15	*	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply assets)	15	*	1 Jan 2002
Gas turbine generators	30	*	1 Jan 2002
Generator transformer and unit transformer in sub-tropical area	30	*	1 Jan 2002
Generator transformer and unit transformer in tropical area	25	*	1 Jan 2002
Miscellaneous assets	30	*	1 Jan 2002
On-site switchyard with conventional outdoor switchgear	30	*	1 Jan 2002
On-site switchyard with gas insulated switchgear	30	*	1 Jan 2002
Station and auxiliary electrical systems within the power station	30	*	1 Jan 2002
Hydro-electric:
Control and monitoring system	15	*	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply assets)	15	*	1 Jan 2002
Generator transformer and unit transformer in sub-tropical area	30	*	1 Jan 2002
Generator transformer and unit transformer in tropical area	25	*	1 Jan 2002
Hydro turbines and generators	40	*	1 Jan 2002
Miscellaneous assets	40	*	1 Jan 2002
On-site switchyard with conventional outdoor switchgear	40	*	1 Jan 2002
On-site switchyard with gas insulated switchgear	35	*	1 Jan 2002
Station and auxiliary electrical systems within the power station	40	*	1 Jan 2002
Thermal:
Condensing and feed heating assets	30	*	1 Jan 2002
Control and monitoring system	15	*	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply assets)	15	*	1 Jan 2002
Generator transformer and unit transformer in sub-tropical area	30	*	1 Jan 2002
Generator transformer and unit transformer in tropical area	25	*	1 Jan 2002
Miscellaneous assets	30	*	1 Jan 2002
On-site switchyard with conventional outdoor switchgear	30	*	1 Jan 2002
On-site switchyard with gas insulated switchgear	30	*	1 Jan 2002
Primary dust collection system (incorporating electrostatic precipitators or baghouse filters)	30	*	1 Jan 2002
Solid fuel preparation assets (including fuel feeders and milling assets)	30	*	1 Jan 2002
Station and auxiliary electrical systems within the power station	30	*	1 Jan 2002
Steam generator	30	*	1 Jan 2002
Steam turbine generator	30	*	1 Jan 2002
Wind:
Generator transformer and unit transformer in sub-tropical area	30	*	1 Jan 2002
Generator transformer and unit transformer in tropical area	25	*	1 Jan 2002
Wind turbine	20	*	1 Jan 2002
Power station civil and structural works:
Chimney stack:
Concrete surround	30	*	1 Jan 2002
Steel flues	20	*	1 Jan 2002
Cooling tower, concrete or timber	30	*	1 Jan 2002
Cooling water system (excluding cooling towers and condensing assets)	30	*	1 Jan 2002
Power station buildings, to the extent that they form an integral part of plant	30	*	1 Jan 2002
Workshop machinery and tools	20	*	1 Jan 2002
Electricity transmission:
Control, monitoring, communications and protection systems	12½	*	1 Jan 2002
Power transformers	40	*	1 Jan 2002
Transmission lines (incorporating conductors, insulators and towers)	47½	*	1 Jan 2002
Transmission substations (excluding power transformers and control, monitoring, communications and protection systems)	40	*	1 Jan 2002

*Non - residential property operators* *(67120)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Refer to assets shown in Table B that are used in commercial office buildings
*PROFESSIONAL,SCIENTIFIC AND TECHNICAL SERVICES* *(69100 TO 70000)*

*Surveying and mapping services* *(69220)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Surveyors’ instruments:
Geodimeter (electronic)	10	1 Jan 2001
Laser beam survey equipment	10	1 Jan 2001
Levels	20	1 Jan 2001
Stereoplotters (for making surveys from aerial photography etc)	10	1 Jan 2001
Theodolites	20	1 Jan 2001

*Veterinary services* *(69700)*
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

ADMINISTRATIVE AND SUPPORT SERVICES

(72110 TO 73200)

Building cleaning,pest control and other support services

(73110 to 73200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Arboriculture and gardening services:
Blowers	3	*	1 Jan 2004
Brushcutters (including whipper snippers)	2	*	1 Jan 2004
Chainsaws (including pole pruners)	2	*	1 Jan 2004
Elevating work platforms	15	*	1 Jan 2004
Hand tools (including pruner, rake, hedge shears, loppers and tree saws)	3	*	1 Jan 2004
Hedge trimmers	4	*	1 Jan 2004
Lawn edgers (excluding brushcutters)	4	*	1 Jan 2004
Lawn mowers:
Cylinder	7	*	1 Jan 2004
Push (rotary)	2	*	1 Jan 2004
Self propelled (rotary)	2	*	1 Jan 2004
Ride-ons	5	*	1 Jan 2004
Stump grinders	5	*	1 Jan 2004
Tractors	8	*	1 Jan 2004
Tractor attachments:
Roller mowers	4	*	1 Jan 2004
Slashers	4	*	1 Jan 2004
Trailers used to carry tree and grass clippings	5	*	1 Jan 2004
Tree climbing assets:
Climbing hardware (including carabineers, figure of 8 and lowering pullies)	1	*	1 Jan 2004
Climbing spurs	10	*	1 Jan 2004
Friction lowering devices	10	*	1 Jan 2004
Harness	3	*	1 Jan 2004
Ropes	1	*	1 Jan 2004
Wood chippers	8	*	1 Jan 2004

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:
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 system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software)	4	*	1 Jul 2002
Image intensifier	7	*	1 Jul 2002
Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors	10	*	1 Jul 2002
Cell savers and cell separators	7	*	1 Jan 2003
Colposcopes	10	*	1 Jan 2003
Defibrillators	10	*	1 Jan 2003
Diathermy and cautery machines/electrosurgical generators	10	*	1 Jan 2003
Endoscopic surgery assets (excluding disposable accessories):
Arthroscopic fluid management systems	7	*	1 Jan 2003
Endoscopes (flexible and rigid) and endoscopic surgical instruments	4	*	1 Jan 2003
Endoscopic camera systems:
Beam splitters and light sources	10	*	1 Jan 2003
Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors	5	*	1 Jan 2003
Still cameras	7	*	1 Jan 2003
Video monitors and video recorders	7	*	1 Jan 2003
Endoscopic electrosurgical generators	10	*	1 Jan 2003
Endoscopic lasers	10	*	1 Jan 2003
Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software)	5	*	1 Jan 2003
Haemodialysis machines	7	*	1 Jan 2003
Head lights	7	*	1 Jan 2003
Hospital furniture:
Beds:
Electronic	7	*	1 Jan 2003
Mechanical	10	*	1 Jan 2003
Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables	10	*	1 Jan 2003
Infusion pumps:
General, pain management and rapid	8	*	1 Jan 2003
Syringe driven	6	*	1 Jan 2003
Insufflators	10	*	1 Jan 2003
Lithotriptors used for extra-corporeal shock wave lithotripsy	7	*	1 Jan 2003
Mechanical assist assets:
Calf and cuff compression devices	8	*	1 Jan 2003
Cardiac bypass and heart lung machines	8	*	1 Jan 2003
Intra-aortic balloon pumps	8	*	1 Jan 2003
Ventricular assist heart pumps	8	*	1 Jan 2003
Natal care assets (including incubators, infant warmers and mobile infant warmers)	7	*	1 Jan 2003
Operating tables and attachments:
Electronic	10	*	1 Jan 2003
Mechanical	13	*	1 Jan 2003
Operating theatre lights	8	*	1 Jan 2003
Pan flushers	10	*	1 Jan 2003
Patient hoists and lifters	10	*	1 Jan 2003
Patient monitoring assets:
Bedside monitoring systems	7	*	1 Jan 2003
Cardiac monitors	7	*	1 Jan 2003
ECG (electrocardiographs)	7	*	1 Jan 2003
Foetal monitors	7	*	1 Jan 2003
Pulse oximeters	7	*	1 Jan 2003
Vital signs monitors	7	*	1 Jan 2003
Patient warming assets (excluding disposable accessories):
Fluid warmers	10	*	1 Jan 2003
Forced air patient warmers	10	*	1 Jan 2003
Smoke evacuators	8	*	1 Jan 2003
Sterilisation and autoclave processing assets:
Drying cabinets	10	*	1 Jan 2003
Endoscope sterilisers and disinfectors	5	*	1 Jan 2003
Flash sterilisers	10	*	1 Jan 2003
Instrument washers	10	*	1 Jan 2003
Pre-vacuum sterilisers	10	*	1 Jan 2003
Ultrasonic cleaners and baths	7	*	1 Jan 2003
Surgical instruments:
Hand held manually operated instruments	8	*	1 Jan 2003
Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources)	7	*	1 Jan 2003
Ultrasonic aspirators	10	*	1 Jan 2003
Ultrasonic scalpels	10	*	1 Jan 2003
Surgical lasers (excluding ophthalmic surgical lasers)	10	*	1 Jan 2003
Surgical microscopes	10	*	1 Jan 2003
Ultrasonic bladder scanners	10	*	1 Jan 2003
Ultrasonic needle guides	10	*	1 Jan 2003
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons	5	*	1 Jul 2002
Ventilators:
Fixed	7	*	1 Jan 2003
Portable	5	*	1 Jan 2003
Wheelchairs	10	*	1 Jan 2003

*Dental services* *(85310)*
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 box, swing arm and x-ray head but excluding OPG systems)	15	*	1 Jul 2003
Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems)	7	*	1 Jul 2003
Intra-oral x-ray film processors	10	*	1 Jul 2003
Handpiece cleaners	5	*	1 Jul 2003
Intra-oral camera systems (incorporating camera and integrated processor/docking station)	7	*	1 Jul 2003
Nitrous oxide sedation units	20	*	1 Jul 2003
Oral surgical motors	5	*	1 Jul 2003
Suction units	10	*	1 Jul 2003
Ultrasonic scalers (standalone)	10	*	1 Jul 2003

*Optometry and optical dispensing* *(85320)*
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 (OCT), scanning laser ophthalmoscopes and scanning laser polarimeters)	5	*	1 Jan 2004
Keratometers (Ophthalmometers):
Automated	5	*	1 Jan 2004
Manual	12	*	1 Jan 2004
Ophthalmic surgery assets:
Microkeratome	3	*	1 Jan 2004
Ophthalmic cryo surgery systems	5	*	1 Jan 2004
Ophthalmic diathermy surgery systems	5	*	1 Jan 2004
Ophthalmic lasers:
Non-refractive	10	*	1 Jan 2004
Refractive (including eye tracking systems)	4	*	1 Jan 2004
Phacoemulsification systems	4	*	1 Jan 2004
Pupillometers (used for refractive surgery)	5	*	1 Jan 2004
Vitrectomy systems	4	*	1 Jan 2004
Wave front analysers	4	*	1 Jan 2004
Ophthalmic viewers	5	*	1 Jan 2004
Ophthalmoscopes:
Direct (including power supply)	8	*	1 Jan 2004
Indirect	9	*	1 Jan 2004
Optical dispensing assets – see Photographic, optical and ophthalmic equipment manufacturing (24110)
Refraction units (including examination chair, instrument arms, table and light source)	10	*	1 Jan 2004
Refractometers (automated)	5	*	1 Jan 2004
Slit lamp biomicroscopes:
Hand-held	9	*	1 Jan 2004
Mounted	12	*	1 Jan 2004
Telemedicine digital imaging systems (excluding the imaging device)	4	*	1 Jan 2004
Tonometers:
Contact tonometers:
Applanation:
Hand-held	6	*	1 Jan 2004
Mounted	8	*	1 Jan 2004
Electronic	6	*	1 Jan 2004
Non-contact tonometers:
Hand-held	5	*	1 Jan 2004
Table mounted	8	*	1 Jan 2004
Trial lens sets	20	*	1 Jan 2004
Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, Laser interference biometers, Pachymeters and Ultrasound biomicroscopes – UBM)	5	*	1 Jan 2004
Visual acuity testing assets:
Automated vision testers	6	*	1 Jan 2004
Manual vision testers (phoropters)	12	*	1 Jan 2004
Visual acuity charts (illuminated)	10	*	1 Jan 2004
Visual acuity chart projectors (automated)	8	*	1 Jan 2004
Visual field testing assets (perimeters) – automated	5	*	1 Jan 2004

*Pathologist and other pathology* *(85202 and 85209)*
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:
Contact pin digitisers	7	*	1 Jul 2003
Carving mills	7	*	1 Jul 2003
Doppler vascularscopes	5	*	1 Jul 2003
Electric nail drills:
Dust extraction drills	7	*	1 Jul 2003
Portable dust extraction drills	5	*	1 Jul 2003
Water and alcohol based spray drills	4	*	1 Jul 2003
Examination/magnifying lamps	10	*	1 Jul 2003
Footrests	10	*	1 Jul 2003
Gait analysis assets:
Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software)	4	*	1 Jul 2003
Non-computerised:
Treadmills	10	*	1 Jul 2003
Video cameras	5	*	1 Jul 2003
Video monitors and video recorders	7	*	1 Jul 2003
Orthotic benchtop grinders	6	*	1 Jul 2003
Patient chairs	12	*	1 Jul 2003
Podiatric instruments	3	*	1 Jul 2003
Vacuum presses	3	*	1 Jul 2003
Vascular neurological assessment assets:
Monofilaments	2	*	1 Jul 2003
Tuning forks	10	*	1 Jul 2003

*Radiology and diagnostic imaging services* *(85201, 85203 and 85209)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Radiologists’ diagnostic imaging assets:
Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software)	10	*	1 Jul 2002
Computed radiography (CR) digitiser	4	*	1 Jul 2002
Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software)	10	*	1 Jul 2002
Film digitiser	4	*	1 Jul 2002
Fluoroscopy assets (excluding direct radiography assets):
Fixed system (incorporating buckies, generators, screening table and suspensions)	15	*	1 Jul 2002
Image acquisition system (incorporating a computer, digital camera, integrated software and monitor)	4	*	1 Jul 2002
Image intensifier	7	*	1 Jul 2002
Mobile system (incorporating buckies, generators, screening table and suspensions)	10	*	1 Jul 2002
Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software)	7	*	1 Jul 2002
Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software)	7	*	1 Jul 2002
Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems)	10	*	1 Jul 2002
Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software)	15	*	1 Jul 2002
Patient archival and communication systems (PACS)	4	*	1 Jul 2002
Processing assets:
Daylight imaging processors	9	*	1 Jul 2002
Dry laser imaging processors	8	*	1 Jul 2002
Wet laser imaging processors	10	*	1 Jul 2002
Teleradiology assets (excluding the imaging device)	4	*	1 Jul 2002
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software)	5	*	1 Jul 2002
X-ray assets (excluding direct radiography assets):
Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube)	15	*	1 Jul 2002
Image intensifier	7	*	1 Jul 2002
Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube)	10	*	1 Jul 2002

*Specialist medical services n.e.c* *(85129)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Neurologists’ assets:
Electroencephalography (EEG) systems (incorporating electrodes, amplifier, integrated software and integrated computer)	5	*	1 Jul 2003
Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computer)	5	*	1 Jul 2003
Thoracic physicians’ assets:
Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computer)	7	*	1 Jul 2003
Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems	7	*	1 Jul 2003
Lung function analysis exercise systems (incorporating flow sensors, treadmill or ergometer, ECG, pulse oximeter, integrated software and integrated computer)	7	*	1 Jul 2003
Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computer)	7	*	1 Jul 2003
Spirometers	7	*	1 Jul 2003
Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitor, integrated carbon dioxide monitor, integrated pulse oximeters, integrated computer and integrated software)	7	*	1 Jul 2003

*Nursing home operation* *(86011)*
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 park:
Animal cages and sheds	20	1 Jan 2001
Animal huts	10	1 Jan 2001
Planetarium dome	33¹/₃	1 Jan 2001
Sea life centre:
Fibreglass aquarium tanks	20	1 Jan 2001
Ketch	13¹/₃	1 Jan 2001
TV audio system	10	1 Jan 2001

*Creative and performing arts activities* *(90010 to 90030 )*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Theatre equipment:
Accessories (theatrical – wigs, costumes, etc)	5	1 Jan 2001

*Sport, gambling and recreation services* *(91110 to 92099)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Amusement machines and equipment:
Coin-operated amusement machines:
Children’s rides	5	*	1 Jul 2001
Convertible video game/simulator (cabinet)	5¹/₂	*	1 Jul 2001
Dedicated video game/simulator	3¹/₂	*	1 Jul 2001
Interchangeable video game kit	1	*	1 Jul 2001
Juke box (compact disc)	10	*	1 Jul 2001
Photo-image machines	3¹/₂	*	1 Jul 2001
Pinball machines	3¹/₂	*	1 Jul 2001
Pool/Billiard tables	10	*	1 Jul 2001
Redemption games (prizes/tickets)	5¹/₂	*	1 Jul 2001
Table games (including air hockey, soccer, etc.)	5¹/₂	*	1 Jul 2001
Billiard tables	40	1 Jan 2001
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)	13¹/₃	1 Jan 2001
Bowling balls	5	1 Jan 2001
Masking units	10	1 Jan 2001
Pin setters and pin spotters	10	1 Jan 2001
Other equipment	13¹/₃	1 Jan 2001
Golf courses (miniature):
Lighting plant, electric motors, moving parts	20	1 Jan 2001
Lighting standards	40	1 Jan 2001
Carpets on stairways	3	1 Jan 2001
Gymnasium equipment	10	1 Jan 2001
Marina operation:
Boat cradles	10	*	1 Jul 2002
Boat storage racks	10	*	1 Jul 2002
Forklifts	11	*	1 Jul 2002
Marina – wet berths (incorporating piling, decking and floating pontoons)	20	*	1 Jul 2002
Mooring buoys	10	*	1 Jul 2002
Travel lifts	15	*	1 Jul 2002
Poker machines	5	1 Jan 2001
Racehorses	10	1 Jan 2001
Racing cars	2	1 Jan 2001
Shuffle boards	10	1 Jan 2001
Skating rink plant:
Fittings (open air)	20	1 Jan 2001
General freezing plant and equipment	13¹/₃	1 Jan 2001
Hired ice skating boots	5	1 Jan 2001
Roller skates	5	1 Jan 2001
Surface (synthetic panels)	10	1 Jan 2001
Ski equipment (skis, boots and stocks for hiring to public)	3	1 Jan 2001
Ski maintenance machine	13¹/₃	1 Jan 2001
Space theatre dome	33¹/₃	1 Jan 2001
Tennis court surface:
Bitumen	20	1 Jan 2001
Plexipave	20	1 Jan 2001
Synthetic lawn	10	1 Jan 2001
Totalisator:
Computer equipment	10	1 Jan 2001
Ancillary equipment (eg ticket issuing machines)	13¹/₃	1 Jan 2001
Trampolines	10	1 Jan 2001

OTHER SERVICES

(94110 to 96030)

*Automative repair and maintenance* *(94110 to 94199)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Motor garage equipment:
Automatic car-washing machines	6²/₃	1 Jan 2001
Automotive parts cleaner:
Pump	4	1 Jan 2001
Drum	10	1 Jan 2001
Drums	4	1 Jan 2001
Kerbside tanks	10	1 Jan 2001
Motor vehicle repairing plant and machinery	10	1 Jan 2001
Self-service pump installations (comprising pump and coin unit)	10	1 Jan 2001
Trade utensils (including sales and garage equipment)	13¹/₃	1 Jan 2001

*Personal and other services* *(95110 to 95291)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Cleaners’ plant:
Electronic floor polishers	10	1 Jan 2001
Dry cleaning plant	10	1 Jan 2001
Funeral directors’ plant	20	1 Jan 2001
Hairdressers’ plant (including, partitions, cubicles, neon lighting tubes and wash basins)	20	1 Jan 2001
Laundry plant:
General plant	10	1 Jan 2001
Washing machines	6²/₃	1 Jan 2001
Photographers’ plant:
Automatic film processing machine	6²/₃	1 Jan 2001
Cameras:
Used for street photography	4	1 Jan 2001
Other (including lenses, electronic flash units, enlargers, etc.)	10	1 Jan 2001
Dark rooms (demountable – not integral part of building)	20	1 Jan 2001
Photo engraving plant:
Automatic (dark room) cameras	10	1 Jan 2001
Power operated proofing presses	13¹/₃	1 Jan 2001
General plant	20	1 Jan 2001
Powderless etching machines	10	1 Jan 2001
Photo lab (one – hour service)	10	1 Jan 2001
Video recorder or equipment hiring	6²/₃	1 Jan 2001
Video tapes and games hiring	^½	*	1 Jan 2001