Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 4) (Cth)
Case
Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 30th Day of November 2006 (No. 4)
I, BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel, Office of the Chief Tax Counsel, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Dated 30th Day of November 2006
(original signed by Bruce Quigley)
Deputy Chief Tax Counsel, Office of the Chief Tax Counsel
Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 4).
Commencement
This Determination commences on 1 January 2007.
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 AGRICULTURE, FORESTRY and FISHING (01110 to 05290)
After
| Protective structures (including shade houses and netting constructions) | 20 | * | 1 Jul 2006 |
Insert
| Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) | 40 | * | 1 Jan 2007 |
[2] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)
After
| Bee farming plant: | ||
| Beehives | 131/3 | 1 Jan 2001 |
| Processing plant | 20 | 1 Jan 2001 |
Insert
| Beef cattle assets: | |||
| Cattle handling assets: | |||
| Calf cradles | 10 | * | 1 Jan 2007 |
| Cattle crushes (hydraulic and manual) | 10 | * | 1 Jan 2007 |
| NLIS and other readers | 5 | * | 1 Jan 2007 |
| Scales, weigh indicators and loading bars | 5 | * | 1 Jan 2007 |
| Cattle yards including races and coolers (steel and timber): | |||
| Permanent type | 30 | * | 1 Jan 2007 |
| Portable type | 20 | * | 1 Jan 2007 |
| Feed bins including hay racks | 15 | * | 1 Jan 2007 |
| Feed handling assets: | |||
| Bale feeders | 10 | * | 1 Jan 2007 |
| Feed mixers | 10 | * | 1 Jan 2007 |
| Silage and feedout wagons | 10 | * | 1 Jan 2007 |
| Loading ramps | 20 | * | 1 Jan 2007 |
| Manure and fertilizer spreaders | 10 | * | 1 Jan 2007 |
| Saddlery and harness | 10 | * | 1 Jan 2007 |
| Beef cattle feedlot assets: | |||
| Cattle handling assets: | |||
| Cattle crushes (hydraulic and manual) | 6 | * | 1 Jan 2007 |
| Cattle induction and transfer yards (steel and timber) | 20 | * | 1 Jan 2007 |
| Cattle treatment yards (steel and timber) | 20 | * | 1 Jan 2007 |
| Cattle wash yards (steel and timber) | 20 | * | 1 Jan 2007 |
| Cattle pen assets: | |||
| Bunk sweepers | 8 | * | 1 Jan 2007 |
| Cattle pen infrastructure assets: | |||
| Feed bunks or troughs and aprons | 20 | * | 1 Jan 2007 |
| Feed roads | 20 | * | 1 Jan 2007 |
| Pen earthworks | 20 | * | 1 Jan 2007 |
| Pen fences and gates (steel and timber) | 20 | * | 1 Jan 2007 |
| Shade structures | 20 | * | 1 Jan 2007 |
| Pen scrapers | 10 | * | 1 Jan 2007 |
| Feed milling and handling assets: | |||
| Ancillary grain handling equipment: | |||
| Augers | 10 | * | 1 Jan 2007 |
| Conveyors and elevators | 15 | * | 1 Jan 2007 |
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 | * | 1 Jan 2007 |
| Feed mixers | 7 | * | 1 Jan 2007 |
| Feed mixer trucks | 7 | * | 1 Jan 2007 |
| Grain cleaners | 10 | * | 1 Jan 2007 |
| Grain processing assets: | |||
| Roller mills | 15 | * | 1 Jan 2007 |
| Steam flaking chests | 15 | * | 1 Jan 2007 |
| Steam flaking surge bins | 15 | * | 1 Jan 2007 |
| Tempering silos: | |||
| Glass fused to steel | 50 | * | 1 Jan 2007 |
| Stainless steel | 15 | * | 1 Jan 2007 |
| Galvanised steel | 12 | * | 1 Jan 2007 |
| Receival pits and hoppers | 25 | * | 1 Jan 2007 |
| Roughage processing assets (including tub grinders) | 7 | * | 1 Jan 2007 |
| Sampling and testing assets | 5 | * | 1 Jan 2007 |
| Silos and bins used for storing dry grain: | |||
| Concrete | 50 | * | 1 Jan 2007 |
| Steel | 20 | * | 1 Jan 2007 |
| Tank storages for liquid feed supplements | 15 | * | 1 Jan 2007 |
| Manure composting and screening machines | 15 | * | 1 Jan 2007 |
[3] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)
After
| Fruit-growers’ plant: | ||
| Dips, pans, spray pumps, etc | 10 | 1 Jan 2001 |
| Fumigation tents and machinery | 10 | 1 Jan 2001 |
| Racks (dried fruit) | 20 | 1 Jan 2001 |
| Tecto applicator (citrus anti-fungal plant) | 5 | 1 Jan 2001 |
Insert
| Grain, cotton, peanut and rice assets: | |||
| Chemical spraying assets: | |||
| Generally (including broad acre trailed or linkage boom and utility) | 10 | * | 1 Jan 2007 |
| Self-propelled | 8 | * | 1 Jan 2007 |
| General assets: | |||
| Aeration assets: | |||
| Controllers | 10 | * | 1 Jan 2007 |
| Kits | 15 | * | 1 Jan 2007 |
| Augers (including conveyors) | 15 | * | 1 Jan 2007 |
| Dryers | 20 | * | 1 Jan 2007 |
| Moisture meters | 5 | * | 1 Jan 2007 |
| Mulchers | 10 | * | 1 Jan 2007 |
| Peanut pre-cleaners | 10 | * | 1 Jan 2007 |
| Slashers | 7 | * | 1 Jan 2007 |
| Harvesting assets: | |||
| Boll buggies | 15 | * | 1 Jan 2007 |
| Chaser bins | 15 | * | 1 Jan 2007 |
| Field bins | 20 | * | 1 Jan 2007 |
| Fuel trailers | 15 | * | 1 Jan 2007 |
| Module builders | 15 | * | 1 Jan 2007 |
| Module tarpaulins | 5 | * | 1 Jan 2007 |
| Peanut diggers (including peanut pullers) | 10 | * | 1 Jan 2007 |
| Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering) | 5 | * | 1 Jan 2007 |
| Seeding and fertilizing assets: | |||
| Fertilizer spreaders (including linkage and trailed) | 10 | * | 1 Jan 2007 |
| Planters (including bar, box, combined seeders, precision planters and row crop planters) | 15 | * | 1 Jan 2007 |
| Seed and fertilizer bins | 15 | * | 1 Jan 2007 |
| Tillage assets: | |||
| Generally | 15 | * | 1 Jan 2007 |
| Harrows | 5 | * | 1 Jan 2007 |
| Laser controlled scraping assets: | |||
| Transmitters | 7 | * | 1 Jan 2007 |
| Buckets | 10 | * | 1 Jan 2007 |
| Rippers | 10 | * | 1 Jan 2007 |
[4] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)
After
| Harvester/Sweeper | 62/3 | 1 Jan 2001 |
Insert
| Hay and foraging assets: | |||
| Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) | 12 | * | 1 Jan 2007 |
| Balers | 10 | * | 1 Jan 2007 |
| Bale wrappers | 10 | * | 1 Jan 2007 |
| Baler and wrappers | 10 | * | 1 Jan 2007 |
| Hay rakes (including finger wheel, rotary and parallel) | 10 | * | 1 Jan 2007 |
| Moisture probes | 5 | * | 1 Jan 2007 |
| Mower conditioners: | |||
| Self-propelled: | |||
| Attachments | 8 | * | 1 Jan 2007 |
| Prime movers | 12 | * | 1 Jan 2007 |
| Trailed | 8 | * | 1 Jan 2007 |
| Super conditioners (hay re-conditioners) | 8 | * | 1 Jan 2007 |
| Tedders | 10 | * | 1 Jan 2007 |
| Trailed bale handling assets: | |||
| Big square bale stackers | 10 | * | 1 Jan 2007 |
| Generally (including accumulators and bale carriers) | 15 | * | 1 Jan 2007 |
| Windrowers: | |||
| Self-propelled: | |||
| Attachments | 8 | * | 1 Jan 2007 |
| Prime movers | 12 | * | 1 Jan 2007 |
| Trailed | 12 | * | 1 Jan 2007 |
[5] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)
Omit
| Poultry farmers’ plant (incubators) | 20 | 1 Jan 2001 |
Substitute
| Sheep farming assets: | |||
| Crutching machines, portable type | 10 | * | 1 Jan 2007 |
| Dipping and spraying assets for parasite control: | |||
| Jet spray system assets (including the race or handler dedicated to a jet spray system) | 10 | * | 1 Jan 2007 |
| Mobile plunge dips | 5 | * | 1 Jan 2007 |
| Feeders (including grain feeders, oat feeders and hay feeders) | 15 | * | 1 Jan 2007 |
| Footbaths | 10 | * | 1 Jan 2007 |
| Instruments for measuring wool fibre fineness, laser type | 10 | * | 1 Jan 2007 |
| Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probes and monitors) | 5 | * | 1 Jan 2007 |
| Sheep handling assets (including autodrafters, conveyors, cradles, crates, crutching trailers, elevators, ewe lifters, handlers, hydraulic lifts, rollover units, shearing tables, weigh crates and winches used to lift sheep) | 15 | * | 1 Jan 2007 |
| Weigh bars, weigh indicators and weigh platforms | 10 | * | 1 Jan 2007 |
| Yards, races, leadup systems and loading ramps: | |||
| Permanent type | 40 | * | 1 Jan 2007 |
| Portable type | 25 | * | 1 Jan 2007 |
| Woolshed assets: | |||
| Grinding machine for sharpening cutters | 30 | * | 1 Jan 2007 |
| Shearing machines | 30 | * | 1 Jan 2007 |
| Shearing or crutching handpieces | 10 | * | 1 Jan 2007 |
| Wool bale movers | 10 | * | 1 Jan 2007 |
| Woolpresses | 20 | * | 1 Jan 2007 |
| Woolsheds and shearing sheds | 50 | * | 1 Jan 2007 |
| Wool tables, steel type | 20 | * | 1 Jan 2007 |
[6] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Sheep, Beef Cattle and Grain Farming and Other Crop Growing (01410 to 01590)
Omit the sub-category, substitute
| Poultry farming for breeding, eggs and meat (01710 to 01720) | |||
| Animal housing structures (incorporating frame, walls, roof, insulation, doors, floors and lighting) | 20 | * | 1 Jan 2007 |
| Animal housing environmental control assets: | |||
| Control systems (excluding personal computers) | 10 | * | 1 Jan 2007 |
| Curtains: | |||
| Baffles, brooders | 10 | * | 1 Jan 2007 |
| Sidewalls | 5 | * | 1 Jan 2007 |
| Tunnel inlets | 10 | * | 1 Jan 2007 |
| Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) | 10 | * | 1 Jan 2007 |
| Foggers | 10 | * | 1 Jan 2007 |
| Heaters | 15 | * | 1 Jan 2007 |
| Minimum vents (including cabling) | 12 | * | 1 Jan 2007 |
| Sensors | 4 | * | 1 Jan 2007 |
| Tunnel inlet panels | 15 | * | 1 Jan 2007 |
| Ventilation fans: | |||
| Exhaust fans (tunnel, minivent) | 12 | * | 1 Jan 2007 |
| Stirrer fans | 15 | * | 1 Jan 2007 |
| Cages (for egg layers) | 20 | * | 1 Jan 2007 |
| Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) | 10 | * | 1 Jan 2007 |
| Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) | 15 | * | 1 Jan 2007 |
| Egg conveyors (including drive units) | 15 | * | 1 Jan 2007 |
| Egg counters | 15 | * | 1 Jan 2007 |
| Egg elevators (including drive units) | 15 | * | 1 Jan 2007 |
| Egg grading and packing assets: | * | 1 Jan 2007 | |
| Egg grader and packing systems (including box erectors, box sealers, candling machines; conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) | 10 | * | 1 Jan 2007 |
| Pallet levellers (coil spring) | 25 | * | 1 Jan 2007 |
| Palletisers | 10 | * | 1 Jan 2007 |
| Trolley lifters | 15 | * | 1 Jan 2007 |
| Farm trolleys: | |||
| Chicken transport | 10 | * | 1 Jan 2007 |
| Egg transport | 10 | * | 1 Jan 2007 |
| Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) | 10 | * | 1 Jan 2007 |
| Generators (emergency) | 20 | * | 1 Jan 2007 |
| Hanging cable systems (for feeders, drinkers and nest housing) | 15 | * | 1 Jan 2007 |
| Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) | 15 | * | 1 Jan 2007 |
| Manure conveyors (including drive units) | 10 | * | 1 Jan 2007 |
| Nest housing (including slatted walkways) | 15 | * | 1 Jan 2007 |
| Silos for feed: | |||
| Metal | 20 | * | 1 Jan 2007 |
| Ancillary equipment: | |||
| Augers | 10 | * | 1 Jan 2007 |
| Conveyors and elevators | 15 | * | 1 Jan 2007 |
| Winches | 10 | * | 1 Jan 2007 |
| Poultry hatcheries (01710 to 01720) | |||
| Air handlers | 20 | * | 1 Jan 2007 |
| Boilers | 20 | * | 1 Jan 2007 |
| Candling equipment | 20 | * | 1 Jan 2007 |
| Chick counters | 20 | * | 1 Jan 2007 |
| Chilled water plants | 20 | * | 1 Jan 2007 |
| Control systems (excluding personal computers) | 10 | * | 1 Jan 2007 |
| Condensers/heat exchangers | 10 | * | 1 Jan 2007 |
| Conveyors | 20 | * | 1 Jan 2007 |
| Generators (emergency) | 20 | * | 1 Jan 2007 |
| Hatcher trolleys/dollies | 10 | * | 1 Jan 2007 |
| Hatcher baskets | 10 | * | 1 Jan 2007 |
| Hatchers (including integrated controller unit) | 20 | * | 1 Jan 2007 |
| Hatchery buildings (incorporating frames, walls, roof, insulation, doors, floors and lighting) | 40 | * | 1 Jan 2007 |
| Macerators | 20 | * | 1 Jan 2007 |
| Separators – chick and egg | 20 | * | 1 Jan 2007 |
| Setter trays | 10 | * | 1 Jan 2007 |
| Setter trolley unloaders | 20 | * | 1 Jan 2007 |
| Setter trolleys | 10 | * | 1 Jan 2007 |
| Setters/Incubators (including integrated controller unit) | 20 | * | 1 Jan 2007 |
| Stacker/Destacker systems | 20 | * | 1 Jan 2007 |
| Transfer machines – farm trolley to setter trolley | 20 | * | 1 Jan 2007 |
| Transfer machines – setter tray to hatcher basket | 20 | * | 1 Jan 2007 |
| Vaccinators | 15 | * | 1 Jan 2007 |
| Vacuum/auger systems (waste) | 20 | * | 1 Jan 2007 |
| Washing assets | 20 | * | 1 Jan 2007 |
[7] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)
Omit
| 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 |
[8] Table A, industry category MINING (06000 to 10900), after sub-category Construction material mining (09110 to 09190)
Insert
| Petroleum exploration services (10112) | |||
| Exploration assets used onshore: | |||
| Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) | 15 | * | 1 Jan 2007 |
| Down hole geophysics units – truck mounted | 12 | * | 1 Jan 2007 |
| Drill strings | 4 | * | 1 Jan 2007 |
| Portable messing and sleeping huts | 7 | * | 1 Jan 2007 |
| Exploration assets used offshore: | |||
| Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) | 20 | * | 1 Jan 2007 |
| Drill strings | 3 | * | 1 Jan 2007 |
| Down hole geophysics units - skid mounted | 10 | * | 1 Jan 2007 |
| Seismic survey assets: | |||
| Airguns | 5 | * | 1 Jan 2007 |
| Hydrophones | 5 | * | 1 Jan 2007 |
| Mineral exploration services (10122) | |||
| Exploration assets: | |||
| Drill rigs: | |||
| Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) | 10 | * | 1 Jan 2007 |
| Underground | 5 | * | 1 Jan 2007 |
| Geophysical survey assets: | |||
| Airborne geophysical assets (including magnetometers, receivers and transmitters): | |||
| Aircraft integrated | 10 | * | 1 Jan 2007 |
| Aircraft demountable | 8 | * | 1 Jan 2007 |
| Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): | |||
| Portable assets | 5 | * | 1 Jan 2007 |
| Vehicle integrated assets | 8 | * | 1 Jan 2007 |
| Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) | 5 | * | 1 Jan 2007 |
| Portable ground geophysical assets (including electromagnetics, ground magnetics ground penetrating radars and radiometrics) | 5 | * | 1 Jan 2007 |
| Seismic survey assets: | |||
| Cabling | 3 | * | 1 Jan 2007 |
| Geophones | 5 | * | 1 Jan 2007 |
| Global positioning systems | 5 | * | 1 Jan 2007 |
| Processing systems | 3 | * | 1 Jan 2007 |
| Recording systems | 10 | * | 1 Jan 2007 |
| Vibration source assets: | |||
| Buggy mounted shear wave vibrators | 10 | * | 1 Jan 2007 |
| Drilling rigs - shot hole | 10 | * | 1 Jan 2007 |
| Ground impactors | 4 | * | 1 Jan 2007 |
| Total stations (incorporating a theodolite) | 5 | * | 1 Jan 2007 |
| Portable messing and sleeping huts | 7 | * | 1 Jan 2007 |
[9] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110), entry relating to Support assets
Omit
| Dust/waste extraction systems | 15 | * | 1 Jan 2006 |
Substitute
| Dust/waste extraction systems: | |||
| Compactors | 121/2 | * | 1 Jan 2007 |
| Ducting | 15 | * | 1 Jan 2007 |
| Vacuum pumps | 6 | * | 1 Jan 2007 |
[10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Newspaper printing or publishing (16110)
Omit
| Newspaper wrapping machines | 10 | 1 Jan 2001 |
| Offset printers | 10 | 1 Jan 2001 |
Substitute
| Newspaper printing assets: | |||
| Ancillary assets: | |||
| Automated guided vehicles (including laser guided vehicles - LGV’s - and track mounted automated vehicles) | 10 | * | 1 Jan 2007 |
| Gripper conveyor systems (incorporating drive chains, grippers and tracks) | 15 | * | 1 Jan 2007 |
| Ink pumps (mechanical) | 6 | * | 1 Jan 2007 |
| Buffering/print line storage assets: | |||
| Storage devices (including discs, rolls, spools and associated mountings) | 15 | * | 1 Jan 2007 |
| Unwinders and winders (including single, double and triple stations and buffer docking stations) | 15 | * | 1 Jan 2007 |
| Newspaper wrapping machines - see Table A, Other store base retailing (42100 to 42799)) | |||
| Offset lithography printing presses: | |||
| Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) | 15 | * | 1 Jan 2007 |
| Non-heatset (‘coldset’) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) | 15 | * | 1 Jan 2007 |
| 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 - see Table A Printing assets (16120) | |||
| Reel processing, storage and transport assets: | |||
| Conveyors | 121/2 | * | 1 Jan 2007 |
| Racks | 20 | * | 1 Jan 2007 |
| Reel trolleys (incorporating controls and drive chains) | 15 | * | 1 Jan 2007 |
| Shredders | 15 | * | 1 Jan 2007 |
| Stripping machines | 15 | * | 1 Jan 2007 |
| Support assets - see Table A Printing assets (16120) |
[11] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing support services (16120), entry relating to Post-press (finishing) trade services assets
After
| Mail inserters | 5 | * | 1 Jan 2006 |
Insert
| Newspaper mailroom assets: | |||
| Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) | 121/2 | * | 1 Jan 2007 |
| Inserters and inserting systems (incorporating feeders and feeder chains) | 10 | * | 1 Jan 2007 |
| Stackers | 15 | * | 1 Jan 2007 |
| Trimmers (including rotary and scissor action trimmers) | 15 | * | 1 Jan 2007 |
[12] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing support services (16120), entry relating to Pre-press trade services assets
After
| 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 |
Insert
| Plate punch benders: | |||
| Automatic (optical) | 5 | * | 1 Jan 2007 |
| Manual | 10 | * | 1 Jan 2007 |
[13] Table A, industry category RETAIL TRADE (39110 to 43209), after sub-category Food retailing (41100 to 41290)
Insert
| Other store-based retailing (42100 to 42799) | |||
| Newspaper wrapping machines | 10 | 1 Jan 2001 | |
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Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 4) (Cth)
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