Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2008 (Cth)
Case
Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2008
I, THOMAS ALFRED MEREDITH, Senior Assistant Commissioner, Law and Practice, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Dated this 4th day of June 2008
Thomas Alfred Meredith
Senior Assistant Commissioner, Law and Practice.
Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2008.
Commencement
This Determination commences on 1 July 2008.
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
| Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) | 20 | * | 1 Jul 2006 |
Insert
| Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair : | |||
| General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) | 30 | * | 1 Jul 2008 |
| Electric | 20 | * | 1 Jul 2008 |
| Fence energisers for electric fences: | |||
| Mains power | 10 | * | 1 Jul 2008 |
| Portable | 5 | * | 1 Jul 2008 |
| Fertigation systems: | |||
| Pumps | 3 | * | 1 Jul 2008 |
| Tanks | 10 | * | 1 Jul 2008 |
| Grading and packing line assets used on farm: | |||
| Banana assets: | |||
| Air rams | 3 | * | 1 Jul 2008 |
| Bunch lines | 10 | * | 1 Jul 2008 |
| Choppers/mulchers | 8 | * | 1 Jul 2008 |
| Rails (including points) | 15 | * | 1 Jul 2008 |
| Scrap conveyors | 5 | * | 1 Jul 2008 |
| Tops | 8 | * | 1 Jul 2008 |
| Water troughs | 10 | * | 1 Jul 2008 |
| Coffee assets: | |||
| Dryers | 15 | * | 1 Jul 2008 |
| Processors (including pulpers) | 10 | * | 1 Jul 2008 |
| Fermentation tanks | 10 | * | 1 Jul 2008 |
| Hullers | 12 | * | 1 Jul 2008 |
| Washers/separators | 10 | * | 1 Jul 2008 |
| General assets: | |||
| Bin tippers | 15 | * | 1 Jul 2008 |
| Conveyors (including elevators) | 10 | * | 1 Jul 2008 |
| Drying tunnels | 15 | * | 1 Jul 2008 |
| Fungicide units | 12 | * | 1 Jul 2008 |
| Receival hoppers (including water dumps) | 15 | * | 1 Jul 2008 |
| Tables (including packing and sorting tables) | 15 | * | 1 Jul 2008 |
| Washing assets (including brush and barrel washer) | 10 | * | 1 Jul 2008 |
| Waxing assets | 12 | * | 1 Jul 2008 |
| Graders: | |||
| Electronic | 10 | * | 1 Jul 2008 |
| Mechanical | 15 | * | 1 Jul 2008 |
| Optical | 8 | * | 1 Jul 2008 |
| Labelling assets: | |||
| Labelling applicators (including in line labellers) | 8 | * | 1 Jul 2008 |
| Labelling guns | 3 | * | 1 Jul 2008 |
| Olive oil processing assets | 15 | * | 1 Jul 2008 |
| Tree nut assets: | |||
| De-husking units | 8 | * | 1 Jul 2008 |
| Drying silos | 20 | * | 1 Jul 2008 |
| Trommels | 15 | * | 1 Jul 2008 |
| Packing assets (including bagging and wrapping machines) | 10 | * | 1 Jul 2008 |
| Scales (excluding platform scales) | 5 | * | 1 Jul 2008 |
| Livestock grids | 40 | * | 1 Jul 2008 |
[2] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290)
After
| Motorcycles used in primary production activities | 5 | * | 1 Jul 2007 |
Insert
| Post driver/hole diggers | 10 | * | 1 Jul 2008 |
[3] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290)
After
| Tractors | 12 | *# | 1 Jul 2007 |
Insert
| Water assets: | |||
| Bores | 30 | * | 1 Jul 2008 |
| Dams (including earth or rock fill and turkey nests) | 40 | * | 1 Jul 2008 |
| Dam liners and covers | 20 | * | 1 Jul 2008 |
| Effluent channels | 40 | * | 1 Jul 2008 |
| Effluent recycle tanks | 12 | * | 1 Jul 2008 |
| Effluent sedimentation ponds | 40 | * | 1 Jul 2008 |
| Irrigation assets: | |||
| Drip, micro spray or mini sprinkler systems: | |||
| Above ground polyethylene pipes | 10 | * | 1 Jul 2008 |
| Drippers, micro sprays and mini sprinklers | 5 | * | 1 Jul 2008 |
| Control systems | 10 | * | 1 Jul 2008 |
| Filtration systems | 15 | * | 1 Jul 2008 |
| Pumps | 12 | * | 1 Jul 2008 |
| Variable speed drives | 15 | * | 1 Jul 2008 |
| Irrigation earth channels | 40 | * | 1 Jul 2008 |
| Irrigators (including centre pivot, lateral and travelling gun): | |||
| Fresh water | 20 | * | 1 Jul 2008 |
| Effluent | 10 | * | 1 Jul 2008 |
| Pumps: | |||
| Bore pumps, effluent and manure pumps | 7 | * | 1 Jul 2008 |
| Other | 12 | * | 1 Jul 2008 |
| Water mains: | |||
| Aluminium | 20 | * | 1 Jul 2008 |
| Galvanised steel | 25 | * | 1 Jul 2008 |
| Polyethylene | 20 | * | 1 Jul 2008 |
| PVC | 30 | * | 1 Jul 2008 |
| Water tanks: | |||
| Concrete | 30 | * | 1 Jul 2008 |
| Galvanised steel | 25 | * | 1 Jul 2008 |
| Polyethylene | 15 | * | 1 Jul 2008 |
After
| Water tower (brick) | 100 | 1 Jan 2001 |
Insert
| Water troughs: | |||
| Concrete | 25 | * | 1 Jul 2008 |
| Galvanised steel | 15 | * | 1 Jul 2008 |
| Polyethylene | 10 | * | 1 Jul 2008 |
| Windmills | 30 | * | 1 Jul 2008 |
| Water pressure cleaners | 5 | * | 1 Jul 2008 |
[4] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)
Omit
| Agricultural implements and plant (general including station plant) | 10 | 1 Jan 2001 |
Omit
| 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 |
Omit
| 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 |
| Racks (dried fruit) | 20 | 1 Jan 2001 |
| Tecto applicator (citrus anti-fungal plant) | 5 | 1 Jan 2001 |
Omit
| 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 |
Omit
| 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 |
Omit
| Vegetable processing equipment | 13 1/3 | 1 Jan 2001 |
Omit
| Stockyards, pens, lairages | 20 | 1 Jan 2001 |
Omit
| Water tower (brick) | 100 | 1 Jan 2001 |
[5] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), after sub-category Nursery and Floriculture Production (01110 to 01150)
Insert
| Mushroom growing (01210) | |||
| Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) | 10 | * | 1 Jul 2008 |
| Boilers (used for humidification and pasteurisation) | 10 | * | 1 Jul 2008 |
| Casing machines (includes casing mixers) | 10 | * | 1 Jul 2008 |
| Compost phase 1 assets: | |||
| Bunkers | 10 | * | 1 Jul 2008 |
| Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) | 4 | * | 1 Jul 2008 |
| Protective structures | 10 | * | 1 Jul 2008 |
| Pumps | 3 | * | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 | * | 1 Jul 2008 |
| Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers ) | 10 | * | 1 Jul 2008 |
| Growing systems: | |||
| Shelves: | |||
| Aluminium | 15 | * | 1 Jul 2008 |
| Other material | 10 | * | 1 Jul 2008 |
| Trays: | |||
| Wood | 5 | * | 1 Jul 2008 |
| Mushroom graders | 5 | * | 1 Jul 2008 |
| Sheds | 40 | * | 1 Jul 2008 |
| Slicing machines | 5 | * | 1 Jul 2008 |
| Spawning machines (including supplement machines) | 12 | * | 1 Jul 2008 |
| Trolleys | 10 | * | 1 Jul 2008 |
| Tunnels/Rooms, (incorporating doors, floors, drains, frames, insulation, lighting, roofs, and walls): | |||
| Peak heat and spawn running | 10 | * | 1 Jul 2008 |
| Growing | 15 | * | 1 Jul 2008 |
| Vacuum coolers | 10 | * | 1 Jul 2008 |
| Weighing machines | 10 | * | 1 Jul 2008 |
[6] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), after sub-category Vegetable and cane growing (01230 and 01510)
Insert
| Fruit growing (01310 to 01360 and 01390) | |||
| Cleaning and mulching assets: | |||
| Mowers (including zero turn and ride on) | 8 | * | 1 Jul 2008 |
| Mulchers | 6 | * | 1 Jul 2008 |
| Slashers | 8 | * | 1 Jul 2008 |
| Sweeper attachments | 10 | * | 1 Jul 2008 |
| Crop protection assets: | |||
| Applicators (including temporary bird netting applicators and vine cover rollers) | 15 | * | 1 Jul 2008 |
| Banana bagging machines | 10 | * | 1 Jul 2008 |
| Banana ripening bags | 3 | * | 1 Jul 2008 |
| Sprayers | 10 | * | 1 Jul 2008 |
| Temporary bird netting | 5 | * | 1 Jul 2008 |
| Under vine weeder | 10 | * | 1 Jul 2008 |
| Vine covers | 3 | * | 1 Jul 2008 |
| Dried fruit assets: | |||
| Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) | 15 | * | 1 Jul 2008 |
| Drying sheets (including ground sheets) | 10 | * | 1 Jul 2008 |
| Trays | 10 | * | 1 Jul 2008 |
| Fertilising assets: | |||
| Fertigation systems: | |||
| Pumps | 3 | * | 1 Jul 2008 |
| Tanks | 10 | * | 1 Jul 2008 |
| Spreaders: | |||
| Generally | 10 | * | 1 Jul 2008 |
| Spinners | 5 | * | 1 Jul 2008 |
| General assets: | |||
| Bins: | |||
| Plastic | 10 | * | 1 Jul 2008 |
| Timber | 5 | * | 1 Jul 2008 |
| Crates (including picking lugs) | 5 | * | 1 Jul 2008 |
| Elevated work platforms | 10 | * | 1 Jul 2008 |
| Frost fans | 15 | * | 1 Jul 2008 |
| Mulch layers | 12 | * | 1 Jul 2008 |
| Mulch lifters | 12 | * | 1 Jul 2008 |
| Orchard ladders | 10 | * | 1 Jul 2008 |
| Post driver/hole diggers | 10 | * | 1 Jul 2008 |
| Refractometers | 10 | * | 1 Jul 2008 |
| Water pressure cleaners | 5 | * | 1 Jul 2008 |
| Harvesting assets: | |||
| Grape harvesters | 10 | *# | 1 Jul 2008 |
| Harvest aids | 15 | * | 1 Jul 2008 |
| Picking bags | 3 | * | 1 Jul 2008 |
| Picking platforms | 10 | * | 1 Jul 2008 |
| Picking trolleys | 5 | * | 1 Jul 2008 |
| Trailers (including grape chaser bins) | 15 | * | 1 Jul 2008 |
| Tree shakers | 10 | *# | 1 Jul 2008 |
| Planting assets: | |||
| Hole burners | 10 | * | 1 Jul 2008 |
| Planters | 12 | * | 1 Jul 2008 |
| Tree guards | 2 | * | 1 Jul 2008 |
| Trellising | 20 | * | 1 Jul 2008 |
| Weed matting | 5 | * | 1 Jul 2008 |
| Pruning assets: | |||
| Chain saws | 3 | * | 1 Jul 2008 |
| Electric hand pruners | 3 | * | 1 Jul 2008 |
| Manual hand pruners | 2 | * | 1 Jul 2008 |
| Mechanical pruning assets (including cutter bars and cane strippers, excluding vine leaf removers) | 10 | * | 1 Jul 2008 |
| Pneumatic pruners: | |||
| Compressors | 10 | * | 1 Jul 2008 |
| Hand tools | 5 | * | 1 Jul 2008 |
| Vine leaf removers | 15 | * | 1 Jul 2008 |
| Tillage assets: | |||
| Generally | 15 | * | 1 Jul 2008 |
| PTO operated (including rotary hoes and power harrows) | 8 | * | 1 Jul 2008 |
[7] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Poultry farming for breeding, egg and meat (01710 and 01720)
Omit
| Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) | 10 | * | 1 Jan 2007 |
After
| Augers | 10 | * | 1 Jan 2007 |
| Conveyors and elevators | 15 | * | 1 Jan 2007 |
Insert
| Water assets: | |||
| Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) | 10 | * | 1 Jan 2007 |
[8] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), after sub-category Poultry hatcheries (01710 and 01720)
Insert
| Pig farming (01920) | |||
| Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters, and doors) | 20 | * | 1 Jul 2008 |
| Curtains: | |||
| Sidewalls | 10 | * | 1 Jul 2008 |
| Floors (suspended type): | |||
| Concrete | 10 | * | 1 Jul 2008 |
| Plastic | 10 | * | 1 Jul 2008 |
| Steel | 5 | * | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 | * | 1 Jul 2008 |
| Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) | 10 | * | 1 Jul 2008 |
| Effluent separators/Effluent fan extractors | 10 | * | 1 Jul 2008 |
| Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) | 10 | * | 1 Jul 2008 |
| Fans: | |||
| Exhaust (tunnel, minivent) | 10 | * | 1 Jul 2008 |
| Stirrer | 10 | * | 1 Jul 2008 |
| Farrowing crates | 10 | * | 1 Jul 2008 |
| Generators (emergency) | 20 | * | 1 Jul 2008 |
| Heaters and heat lamps | 5 | * | 1 Jul 2008 |
| High pressure cleaners | 3 | * | 1 Jul 2008 |
| Instruments for measuring backfat or detecting pregnancy, ultrasound type (incorporating probe and monitor) | 5 | * | 1 Jul 2008 |
| Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) | 10 | * | 1 Jul 2008 |
| Milling assets | 10 | * | 1 Jul 2008 |
| Mixing assets | 10 | * | 1 Jul 2008 |
| Pens (including fences, gates, stalls, farrowing crates, ramps) | 10 | * | 1 Jul 2008 |
| Silos: | |||
| Readyfeed | 10 | * | 1 Jul 2008 |
| Grain storage | 20 | * | 1 Jul 2008 |
| Tank storage for liquid feed supplements | 20 | * | 1 Jul 2008 |
| Water assets: | |||
| Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) | 10 | * | 1 Jul 2008 |
| Effluent tanks (concrete) | 20 | * | 1 Jul 2008 |
| Weigh bars, weigh indicators and weigh platforms | 5 | * | 1 Jul 2008 |
[9] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Fruit and vegetables manufacturing (11400)
Omit
| Grain mill and cereal product manufacturing (11610 to 11620) | |||
| 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 | |
Insert
| Grain mill product manufacturing (11610 |
| 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 | |
| Malt manufacturing assets: | |||
| Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) | 15 | * | 1 Jul 2008 |
| Barley and malt handling assets: | |||
| Augers, conveyors and elevators | 15 | * | 1 Jul 2008 |
| Silos: | |||
| Galvanised construction | 30 | * | 1 Jul 2008 |
| Steel construction | 40 | * | 1 Jul 2008 |
| Weighbridges/ weighers | 20 | * | 1 Jul 2008 |
| Clean in place (CIP) system assets (including pipes, pumps and tanks) | 15 | * | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 | * | 1 Jul 2008 |
| Germination assets: | |||
| Above/below floor cleaning systems | 15 | * | 1 Jul 2008 |
| Aeration blowers | 15 | * | 1 Jul 2008 |
| CO2 extraction units | 15 | * | 1 Jul 2008 |
| Loaders/unloaders/ turners | 15 | * | 1 Jul 2008 |
| Vessels: | |||
| Concrete | 40 | * | 1 Jul 2008 |
| Rotating drums | 20 | * | 1 Jul 2008 |
| Stainless steel | 25 | * | 1 Jul 2008 |
| Kiln assets: | |||
| Fans | 15 | * | 1 Jul 2008 |
| Gas burners | 15 | * | 1 Jul 2008 |
| Heat exchanger systems | 20 | * | 1 Jul 2008 |
| Heat recovery systems | 20 | * | 1 Jul 2008 |
| Kilns: | |||
| Concrete | 40 | * | 1 Jul 2008 |
| Stainless steel | 25 | * | 1 Jul 2008 |
| Loaders/ unloaders/turners | 15 | * | 1 Jul 2008 |
| Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) | 15 | * | 1 Jul 2008 |
| Steeping assets: | |||
| Above floor/below floor cleaning systems | 15 | * | 1 Jul 2008 |
| Slurry tanks | 25 | * | 1 Jul 2008 |
| Steeping vessels: | * | 1 Jul 2008 | |
| Concrete | 40 | * | 1 Jul 2008 |
| Rotating drums | 20 | * | 1 Jul 2008 |
| Stainless steel | 25 | * | 1 Jul 2008 |
| Waste water treatment assets: | |||
| Aerators | 20 | * | 1 Jul 2008 |
| Blowers | 20 | * | 1 Jul 2008 |
| Clarifiers | 20 | * | 1 Jul 2008 |
| Digester/ aeration tanks | 25 | * | 1 Jul 2008 |
| Reverse osmosis system assets | 20 | * | 1 Jul 2008 |
| Rice milling plant | 131/3 | 1 Jan 2001 |
| Cereal and pasta product manufacturing (11620) | |||
| Ancillary assets: | |||
| Bin washers | 15 | * | 1 Jul 2008 |
| Blowers and fans: | |||
| Generally | 25 | * | 1 Jul 2008 |
| Used in materials handling | 15 | * | 1 Jul 2008 |
| Clean-in-place (CIP) systems | 15 | * | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 | * | 1 Jul 2008 |
| Dust collection assets (including cyclones) | 20 | * | 1 Jul 2008 |
| Extrusion die washers | 5 | * | 1 Jul 2008 |
| Racks and shelving | 20 | * | 1 Jul 2008 |
| Scales (electronic and load cells) | 10 | * | 1 Jul 2008 |
| Water chillers | 20 | * | 1 Jul 2008 |
| Water filtration and softening assets (including reverse osmosis assets) | 15 | * | 1 Jul 2008 |
| Cereal food manufacturing assets: | |||
| Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) | |||
| Cold formed and nut based cereal bar manufacturing assets: | |||
| Cooling tunnels | 20 | * | 1 Jul 2008 |
| Enrobers | 121/2 | * | 1 Jul 2008 |
| Guillotines | 15 | * | 1 Jul 2008 |
| Slab formers (sheeters) | 15 | * | 1 Jul 2008 |
| Slitters | 15 | * | 1 Jul 2008 |
| Spreaders | 15 | * | 1 Jul 2008 |
| Syrup cookers and kettles (including fire cookers) | 15 | * | 1 Jul 2008 |
| Tempering machines | 15 | * | 1 Jul 2008 |
| General cereal food processing assets: | |||
| Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) | 15 | * | 1 Jul 2008 |
| Ovens (electric and gas-fired) | 20 | * | 1 Jul 2008 |
| Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): | |||
| Coating assets (including coating applicators and drum coaters) | 15 | * | 1 Jul 2008 |
| Cookers | 15 | * | 1 Jul 2008 |
| Delumpers (lump breakers) | 10 | * | 1 Jul 2008 |
| Dryers: | |||
| Flite dryers | 30 | * | 1 Jul 2008 |
| Fluid bed dryers | 20 | * | 1 Jul 2008 |
| Others (including belt and coating dryers) | 15 | * | 1 Jul 2008 |
| Extruders | 20 | * | 1 Jul 2008 |
| Feeders (including loss-in-weight and screw type feeders) | 10 | * | 1 Jul 2008 |
| Milling machines (including flaking mills, pellet mills and shredding mills) | 20 | * | 1 Jul 2008 |
| Steam preconditioners | 10 | * | 1 Jul 2008 |
| Packaging assets (including cartoners, case packers, case palletisers, check weighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers) | 12 | * | 1 Jul 2008 |
| Pasta manufacturing assets: | |||
| Blenders and mixers | 15 | * | 1 Jul 2008 |
| Cooling assets (including chillers and coolers) | 10 | * | 1 Jul 2008 |
| Dryers | 15 | * | 1 Jul 2008 |
| Extrusion dies | 2 | * | 1 Jul 2008 |
| Fill preparation assets: | |||
| Cookers/kettles | 15 | * | 1 Jul 2008 |
| Mincers | 15 | * | 1 Jul 2008 |
| Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters) | 121/2 | * | 1 Jul 2008 |
| Pasteurisers | 15 | * | 1 Jul 2008 |
| Product and raw material receiving and handling assets: | |||
| Aspirators | 20 | * | 1 Jul 2008 |
| Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins): | |||
| Mild and stainless steel | 15 | * | 1 Jul 2008 |
| Others (including plastic and fibreglass) | 10 | * | 1 Jul 2008 |
| Bulk bag unloaders (including electric hoist, forklift and trolley based unloaders) | 15 | * | 1 Jul 2008 |
| Conveyors (including belt, bucket, roller and screw conveyors) | 15 | * | 1 Jul 2008 |
| Silos: | |||
| Used for flour (semolina) | 25 | * | 1 Jul 2008 |
| Steel | 30 | * | 1 Jul 2008 |
| Storage tanks (including jacketed tanks) | 20 | * | 1 Jul 2008 |
| Tipping stations (tote bin dumpers) | 15 | * | 1 Jul 2008 |
| Quality control assets: | |||
| Metal detectors | 10 | * | 1 Jul 2008 |
| X-ray detectors | 5 | * | 1 Jul 2008 |
[10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Beverage manufacturing (12110 to 12140)
Omit
| 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 |
Omit
| Wine-making machinery | 20 | 1 Jan 2001 |
[11] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Beverage manufacturing (12110 to 12140)
Insert
| Beer manufacturing (except non-alcoholic beer) (12120) | |||
| Beer filtration assets: | |||
| Beer filters | 20 | * | 1 Jul 2008 |
| Filter media make up assets | 20 | * | 1 Jul 2008 |
| Mash filters | 20 | * | 1 Jul 2008 |
| Brewing assets: | |||
| Grist hoppers | 25 | * | 1 Jul 2008 |
| Mash tuns | 25 | * | 1 Jul 2008 |
| Lauter tuns | 25 | * | 1 Jul 2008 |
| Spent grains transfer system assets | 20 | * | 1 Jul 2008 |
| Wort kettles | 25 | * | 1 Jul 2008 |
| Whirlpool vessels | 25 | * | 1 Jul 2008 |
| Cellaring assets: | |||
| Carbonators (including controls, pumps and valves) | 20 | * | 1 Jul 2008 |
| Centrifuges | 15 | * | 1 Jul 2008 |
| De-aerated water system assets (including pipes, pumps and tanks) | 20 | * | 1 Jul 2008 |
| Yeast filters/ dryers | 15 | * | 1 Jul 2008 |
| Yeast propagators | 20 | * | 1 Jul 2008 |
| Malt handling and cleaning assets: | |||
| Augers/conveyers and elevators | 15 | * | 1 Jul 2008 |
| Dust extractors | 20 | * | 1 Jul 2008 |
| Grain cleaning assets (including screeners, destoners and magnetic separators) | 20 | * | 1 Jul 2008 |
| Malt milling machines (including hammer and roller mills) | 20 | * | 1 Jul 2008 |
| Silos: | |||
| Galvanised construction | 30 | * | 1 Jul 2008 |
| Steel construction | 40 | * | 1 Jul 2008 |
| Weighers | 20 | * | 1 Jul 2008 |
| Packaging assets: | |||
| Bottle and can filling and sealing assets: | |||
| Filling machines | 20 | * | 1 Jul 2008 |
| Inspection machines | 10 | * | 1 Jul 2008 |
| Bottle and can handling assets: | |||
| Bottle and can rinsing machines | 20 | * | 1 Jul 2008 |
| Depalletisers | 20 | * | 1 Jul 2008 |
| Palletisers | 20 | * | 1 Jul 2008 |
| Bottle and can packing assets: | |||
| Carton packers | 15 | * | 1 Jul 2008 |
| Date coders | 7 | * | 1 Jul 2008 |
| Labellers | 15 | * | 1 Jul 2008 |
| Multipack machines | 10 | * | 1 Jul 2008 |
| Outer date coders | 7 | * | 1 Jul 2008 |
| Shrink wrappers | 15 | * | 1 Jul 2008 |
| Tunnel pasteurisers | 10 | * | 1 Jul 2008 |
| Conveyers | 15 | * | 1 Jul 2008 |
| Keg line assets: | |||
| Capping machines | 15 | * | 1 Jul 2008 |
| Coding machines | 7 | * | 1 Jul 2008 |
| External washing machines | 20 | * | 1 Jul 2008 |
| Internal washer and filler machines | 20 | * | 1 Jul 2008 |
| Pasteurisers | 20 | * | 1 Jul 2008 |
| Support assets: | |||
| Additive and hops dosing systems assets (including pipes, pumps and tanks) | 20 | * | 1 Jul 2008 |
| Air compressors and receivers | 20 | * | 1 Jul 2008 |
| Boilers | 20 | * | 1 Jul 2008 |
| Carbon dioxide recovery system assets: | |||
| Gas collection and storage assets (including pipes, bladders and tanks) | 25 | * | 1 Jul 2008 |
| Gas processing assets | 20 | * | 1 Jul 2008 |
| Vaporisation system assets | 20 | * | 1 Jul 2008 |
| Clean in place (CIP) system assets (including pipes, pumps and tanks) | 15 | * | 1 Jul 2008 |
| Control system assets (excluding personal computers) | 10 | * | 1 Jul 2008 |
| Heat exchangers | 15 | * | 1 Jul 2008 |
| Refrigeration assets (including compressors, condensers, evaporators and pumps) | 15 | * | 1 Jul 2008 |
| Pipes | 25 | * | 1 Jul 2008 |
| Pumps | 15 | * | 1 Jul 2008 |
| Valves | 10 | * | 1 Jul 2008 |
| Vapour condensers | 15 | * | 1 Jul 2008 |
| Waste water treatment assets: | |||
| Aerators | 20 | * | 1 Jul 2008 |
| Anaerobic bio gas system assets | 25 | * | 1 Jul 2008 |
| Blowers | 20 | * | 1 Jul 2008 |
| Clarifiers | 20 | * | 1 Jul 2008 |
| Digester/aeration tanks | 25 | * | 1 Jul 2008 |
| Reverse osmosis system assets | 20 | * | 1 Jul 2008 |
| Tanks: | |||
| Beer fermentation and storage | 30 | * | 1 Jul 2008 |
| Chemical storage | 20 | * | 1 Jul 2008 |
| Cold service storage | 25 | * | 1 Jul 2008 |
| Condensate collection | 25 | * | 1 Jul 2008 |
| Hot service storage | 25 | * | 1 Jul 2008 |
| Liquid CO2 storage | 20 | * | 1 Jul 2008 |
| Trub | 25 | * | 1 Jul 2008 |
| Yeast storage | 25 | * | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing (12140) | |||
| Barrel assets: | |||
| Barrel racks | 20 | * | 1 Jul 2008 |
| Barrel washers | 7 | * | 1 Jul 2008 |
| Oak barrels | 4 | * | 1 Jul 2008 |
| Grape handling assets: | |||
| Conveyors and elevators | 15 | * | 1 Jul 2008 |
| Crusher/ destemmers | 15 | * | 1 Jul 2008 |
| Electronic scales (mobile) | 10 | * | 1 Jul 2008 |
| Grape bins (plastic) | 5 | * | 1 Jul 2008 |
| Grape receival hoppers | 20 | * | 1 Jul 2008 |
| Grape waste pits (concrete) | 20 | * | 1 Jul 2008 |
| Presses: | |||
| Basket | 20 | * | 1 Jul 2008 |
| Continuous (Screw) | 15 | * | 1 Jul 2008 |
| Pneumatic (Airbag) | 15 | * | 1 Jul 2008 |
| Weighbridges / weighers | 20 | * | 1 Jul 2008 |
| Packaging assets: | |||
| Bottle and cask filling, sealing and coding assets: | |||
| Cap feed systems | 15 | * | 1 Jul 2008 |
| Cappers | 15 | * | 1 Jul 2008 |
| Carton packing machines | 15 | * | 1 Jul 2008 |
| Corkers | 15 | * | 1 Jul 2008 |
| Crown sealers (sparkling wine) | 15 | * | 1 Jul 2008 |
| Date coders | 7 | * | 1 Jul 2008 |
| Fillers | 15 | * | 1 Jul 2008 |
| Foilers | 15 | * | 1 Jul 2008 |
| Inspection machines | 10 | * | 1 Jul 2008 |
| Labellers | 10 | * | 1 Jul 2008 |
| Rinsers | 15 | * | 1 Jul 2008 |
| Handling and packing assets: | |||
| Carton erectors/ sealers/ tapers | 15 | * | 1 Jul 2008 |
| Conveyors (Loose bottle, carton, pallet) | 15 | * | 1 Jul 2008 |
| Depalletisers | 15 | * | 1 Jul 2008 |
| Outer date coders | 5 | * | 1 Jul 2008 |
| Palletisers | 15 | * | 1 Jul 2008 |
| Shrink wrappers | 15 | * | 1 Jul 2008 |
| Separation / filtration assets: | |||
| Centrifuges | 10 | * | 1 Jul 2008 |
| Filtration units (incorporating housing and filters): | |||
| Cross flow filter units | 10 | * | 1 Jul 2008 |
| Diatomaceous earth filter units (including earth make-up system) | 10 | * | 1 Jul 2008 |
| Lees filter units | 10 | * | 1 Jul 2008 |
| Membrane cartridge filter units (including lenticular) | 10 | * | 1 Jul 2008 |
| Plate and frame filter units | 15 | * | 1 Jul 2008 |
| Rotary drum vacuum filter units | 15 | * | 1 Jul 2008 |
| Sparkling wine equipment: | |||
| Carbonation equipment | 10 | * | 1 Jul 2008 |
| Corking/ wiring equipment | 15 | * | 1 Jul 2008 |
| Disgorging and dosing equipment | 10 | * | 1 Jul 2008 |
| Riddling equipment | 15 | * | 1 Jul 2008 |
| Support assets: | |||
| Additive liquid dosing systems | 10 | * | 1 Jul 2008 |
| Air compressors | 15 | * | 1 Jul 2008 |
| Air receivers | 20 | * | 1 Jul 2008 |
| Boilers | 15 | * | 1 Jul 2008 |
| Cooling towers | 15 | * | 1 Jul 2008 |
| Electrical and Process control systems: | |||
| Control cabinets, switchgear | 10 | * | 1 Jul 2008 |
| Programmed logic controllers (PLCs) | 10 | * | 1 Jul 2008 |
| Transformers | 40 | * | 1 Jul 2008 |
| Flow meters | 10 | * | 1 Jul 2008 |
| Grape/wine testing equipment: | |||
| Grape must analyzers | 10 | * | 1 Jul 2008 |
| Laboratory - glassware | 2 | * | 1 Jul 2008 |
| Laboratory - other equipment | 10 | * | 1 Jul 2008 |
| Heat exchangers | 15 | * | 1 Jul 2008 |
| Hoses | 5 | * | 1 Jul 2008 |
| Hot water systems | 10 | * | 1 Jul 2008 |
| Inert gas systems: | |||
| Dry ice machines | 10 | * | 1 Jul 2008 |
| Gas storage pressure tanks | 20 | * | 1 Jul 2008 |
| Nitrogen generators | 10 | * | 1 Jul 2008 |
| Pipes and fittings: | |||
| Mild steel | 10 | * | 1 Jul 2008 |
| Non-ferrous | 20 | * | 1 Jul 2008 |
| Stainless steel | 25 | * | 1 Jul 2008 |
| Valves | 10 | * | 1 Jul 2008 |
| Pumps | 15 | * | 1 Jul 2008 |
| Refrigeration assets (including compressors, condensers, evaporators and storage tanks) | 15 | * | 1 Jul 2008 |
| Reverse osmosis plant | 10 | * | 1 Jul 2008 |
| Waste water treatment assets: | |||
| Aerators | 10 | * | 1 Jul 2008 |
| Blowers | 10 | * | 1 Jul 2008 |
| Clarifiers | 10 | * | 1 Jul 2008 |
| Digesters | 10 | * | 1 Jul 2008 |
| Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): | |||
| Pressure tanks (for sparkling wine) | 20 | * | 1 Jul 2008 |
| Waste water storage/ treatment tanks | 15 | * | 1 Jul 2008 |
| Water storage tanks | 30 | * | 1 Jul 2008 |
| Wine fermenters: | |||
| Open | 30 | * | 1 Jul 2008 |
| Rotary | 30 | * | 1 Jul 2008 |
| Static | 30 | * | 1 Jul 2008 |
| Sweeping arm | 30 | * | 1 Jul 2008 |
| Wine storage tanks | 30 | * | 1 Jul 2008 |
| Tank accessories: | |||
| Micro oxygenation systems | 5 | * | 1 Jul 2008 |
| Tank plungers | 10 | * | 1 Jul 2008 |
[12] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Polymer product and rubber product manufacturing (19110 to 19200)
Insert
| Glass and glass product manufacturing (20100) | |||
| Container glass and flat (float) glass manufacturing assets: | |||
| Ancillary assets: | |||
| Blowers and fans | 25 | * | 1 Jul 2008 |
| Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) | 25 | * | 1 Jul 2008 |
| Ducting, pipes and piping | 40 | * | 1 Jul 2008 |
| Steelwork structures (including gantries, platforms and walkways) | 40 | * | 1 Jul 2008 |
| Vacuum pumps: | |||
| Liquid ring pumps | 10 | * | 1 Jul 2008 |
| Oil sealed pumps | 20 | * | 1 Jul 2008 |
| Annealing lehrs | 25 | * | 1 Jul 2008 |
| Batch house assets: | |||
| Cullet handling and return assets: | |||
| Cullet crushers | 25 | * | 1 Jul 2008 |
| Scraping conveyor systems: | |||
| Container glass | 12 | * | 1 Jul 2008 |
| Flat glass | 25 | * | 1 Jul 2008 |
| Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) | 25 | * | 1 Jul 2008 |
| Silos | 40 | * | 1 Jul 2008 |
| Coating assets (cold and hot end) | 12 | * | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 | * | 1 Jul 2008 |
| Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) | 25 | * | 1 Jul 2008 |
| Float baths | 25 | * | 1 Jul 2008 |
| Forehearths | 12 | * | 1 Jul 2008 |
| Forming machines (incorporating shearing and distribution systems) | 12 | * | 1 Jul 2008 |
| Glass furnace assets: | |||
| Batch chargers | 12 | * | 1 Jul 2008 |
| Exhaust stacks: | |||
| Brick lined | 40 | * | 1 Jul 2008 |
| Steel | 12 | * | 1 Jul 2008 |
| Furnace support assets (including bubbler systems and electro boost systems) | 12 | * | 1 Jul 2008 |
| Furnace tanks | 12 | * | 1 Jul 2008 |
| Regenerators and recuperators | 12 | * | 1 Jul 2008 |
| Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) | 12 | * | 1 Jul 2008 |
| Inspection assets | 10 | * | 1 Jul 2008 |
| Lehr stackers | 12 | * | 1 Jul 2008 |
| Moulds | 2 | * | 1 Jul 2008 |
[13] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-metallic mineral product manufacturing (20100 to 20900)
Omit
| 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 | |
Insert
| Non-metallic mineral product manufacturing (20210 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 | |
| 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 | |
[14] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle and motor vehicle part manufacturing (23110 to 23190)
Omit
| For metal casting assets see determinations for Non-ferrous metal casting (21420) |
Insert
| For metal casting assets see determinations for Non-ferrous metal casting (21410) |
[15] Table A, industry category CONSTRUCTION (30110 to 32909)
Omit
| CONSTRUCTION (30110 to 32909) |
| Backhoe loaders | 9 | * | 1 Jul 2002 |
| Bending machines (bar, angle or rod) | 10 | 1 Jan 2001 | |
| Brick elevators (portable) | 5 | 1 Jan 2001 | |
| Chain blocks, rod shears, jacks, etc | 131/3 | 1 Jan 2001 | |
| Compactors | 12 | * | 1 Jul 2002 |
| Compressors (mobile) | 12 | * | 1 Jul 2002 |
| Concreting plant: | |||
| Batching plant: | |||
| Portable and demountable | 62/3 | 1 Jan 2001 | |
| Static | 131/3 | 1 Jan 2001 | |
| Buggies or dumpers (motorised) | 5 | 1 Jan 2001 | |
| Hoppers, skips and hoist buckets | 10 | 1 Jan 2001 | |
| Immersion vibrators | 4 | 1 Jan 2001 | |
| Mobile concrete pumping units | 62/3 | 1 Jan 2001 | |
| Monorails | 5 | 1 Jan 2001 | |
| Steel formwork, beams and props | 10 | 1 Jan 2001 | |
| Trowelling machines | 4 | 1 Jan 2001 | |
| Vibrating screeders | 4 | 1 Jan 2001 | |
| Cranes (mobile): | |||
| Light and medium | 15 | * | 1 Jul 2002 |
| Heavy (over 15.24 tonnes lift) | 20 | * | 1 Jul 2002 |
| Tower and hoists | 10 | 1 Jan 2001 | |
| Dozers/Front end loaders | 9 | * | 1 Jul 2002 |
| Forklifts | 11 | * | 1 Jul 2002 |
| Grinding and milling machines | 3 | 1 Jan 2001 | |
| Hydraulic excavators | 10 | * | 1 Jul 2002 |
| Levels, dumpy, etc | 131/3 | 1 Jan 2001 | |
| Lift slab equipment | 5 | 1 Jan 2001 | |
| Mini excavators | 8 | * | 1 Jul 2002 |
| Motor graders | 10 | * | 1 Jul 2002 |
| Pavers | 12 | * | 1 Jul 2002 |
| Profilers | 10 | * | 1 Jul 2002 |
| Pumps | 10 | 1 Jan 2001 | |
| Road rollers | 15 | * | 1 Jul 2002 |
| Saw benches (portable) | 131/3 | 1 Jan 2001 | |
| Scrapers | 8 | * | 1 Jul 2002 |
| Skid steer loaders | 7 | * | 1 Jul 2002 |
| Stabiliser recyclers | 12 | * | 1 Jul 2002 |
| Telescopic handlers | 10 | * | 1 Jul 2002 |
| Tool carriers | 10 | * | 1 Jul 2002 |
| Track loaders | 9 | * | 1 Jul 2002 |
| Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased) | |||
| Welding units (portable): | |||
| Light type | 62/3 | 1 Jan 2001 | |
| Medium and other types | 10 | 1 Jan 2001 | |
| Wheel loaders | 8 | * | 1 Jul 2002 |
| Winches | 131/3 | 1 Jan 2001 |
Insert
| CONSTRUCTION (30110 to 32990) |
| Air compressors: | |||
| Compressors - reciprocating | 7 | * | 1 Jul 2008 |
| Compressors - rotary screw | 10 | * | 1 Jul 2008 |
| Backhoe loaders | 9 | * | 1 Jul 2002 |
| Bending machines (bar, angle or rod) | 10 | * | 1 Jul 2008 |
| Block and brick elevators (portable) | 10 | * | 1 Jul 2008 |
| Chain blocks, rod shears, jacks, etc | 131/3 | 1 Jan 2001 | |
| Compaction: | |||
| Compactors – flat plate | 8 | * | 1 Jul 2008 |
| Compactors – vertical rammer | 6 | * | 1 Jul 2008 |
| Concreting assets: | |||
| Brick and paving saws | 5 | * | 1 Jul 2008 |
| Concrete demolition saws | 3 | * | 1 Jul 2008 |
| Concrete kibble buckets | 15 | * | 1 Jul 2008 |
| Concrete mixers | 4 | * | 1 Jul 2008 |
| Concrete surface preparation assets (including floor grinders, planers and scarifers) | 5 | * | 1 Jul 2008 |
| Concrete trowels: | |||
| Ride on | 7 | * | 1 Jul 2008 |
| Walk behind | 5 | * | 1 Jul 2008 |
| Concrete vibrating screeders | 5 | * | 1 Jul 2008 |
| Concrete vibrators: | |||
| Brushcutter style | 5 | * | 1 Jul 2008 |
| Drive units | 6 | * | 1 Jul 2008 |
| Flexible shaft pumps | 6 | * | 1 Jul 2008 |
| Vibrating shaft | 3 | * | 1 Jul 2008 |
| Concrete wheeled saws | 6 | * | 1 Jul 2008 |
| Concreting plant: | |||
| Batching plant: | |||
| Portable and demountable | 62/3 | 1 Jan 2001 | |
| Static | 131/3 | 1 Jan 2001 | |
| Buggies or dumpers (motorised) | 5 | 1 Jan 2001 | |
| Hoppers, skips and hoist buckets | 10 | 1 Jan 2001 | |
| Mobile concrete pumping units | 62/3 | 1 Jan 2001 | |
| Cranes (mobile): | |||
| Light and medium | 15 | * | 1 Jul 2002 |
| Heavy (over 15.24 tonnes lift) | 20 | * | 1 Jul 2002 |
| Tower and hoists | 10 | 1 Jan 2001 | |
| Dozers/Front end loaders | 9 | * | 1 Jul 2002 |
| Forklifts | 11 | * | 1 Jul 2002 |
| Formwork, beams and props, steel | 10 | * | 1 Jul 2008 |
| Hydraulic excavators | 10 | * | 1 Jul 2002 |
| Levels: | |||
| Dumpy | 7 | * | 1 Jul 2008 |
| Laser beam | 10 | * | 1 Jul 2008 |
| Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) | 5 | * | 1 Jul 2008 |
| Mini excavators | 8 | * | 1 Jul 2002 |
| Motor graders | 10 | * | 1 Jul 2002 |
| Pavers | 12 | * | 1 Jul 2002 |
| Power supply assets: | |||
| Generators, portable (incorporating attached engine management and generator monitoring instruments): | |||
| Diesel | 10 | * | 1 Jul 2008 |
| Petrol | 5 | * | 1 Jul 2008 |
| Power tools: | |||
| Chain saws | 3 | * | 1 Jul 2008 |
| Hand tools: | |||
| Air | 5 | * | 1 Jul 2008 |
| Battery | 3 | * | 1 Jul 2008 |
| Electric | 5 | * | 1 Jul 2008 |
| Jack hammers: | 1 Jul 2008 | ||
| Air | 7 | * | 1 Jul 2008 |
| Electric | 3 | * | 1 Jul 2008 |
| Nail guns - air | 3 | * | 1 Jul 2008 |
| Profilers | 10 | * | 1 Jul 2002 |
| Pumps | 10 | 1 Jan 2001 | |
| Road rollers | 15 | * | 1 Jul 2002 |
| Saws, bench and mitre, portable | 7 | * | 1 Jul 2008 |
| Scrapers | 8 | * | 1 Jul 2002 |
| Skid steer loaders | 7 | * | 1 Jul 2002 |
| Stabiliser recyclers | 12 | * | 1 Jul 2002 |
| Telescopic handlers | 10 | * | 1 Jul 2002 |
| Tool carriers | 10 | * | 1 Jul 2002 |
| Track loaders | 9 | * | 1 Jul 2002 |
| Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased) | |||
| Welders: | |||
| Diesel | 10 | * | 1 Jul 2008 |
| Electric | 5 | * | 1 Jul 2008 |
| Wheel loaders | 8 | * | 1 Jul 2002 |
| Winches | 131/3 | 1 Jan 2001 |
[16] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Rental and hiring services (except real estate) (66110 to 67200)
Omit
| Air hoses | 1 | * | 1 Jul 2005 |
Omit
| Concrete mixers | 5 | * | 1 Jul 2005 |
| Concrete surface preparation assets (including floor grinders and planers) | 5 | * | 1 Jul 2005 |
| Concrete trowels (helicopter style) | 10 | * | 1 Jul 2005 |
| Concrete vibrators – brushcutter style | 5 | * | 1 Jul 2005 |
| Concrete vibrators – shaft | 3 | * | 1 Jul 2005 |
| Concrete vibrators – drive unit | 6 | * | 1 Jul 2005 |
Omit
| Hand tools – battery | 4 | * | 1 Jul 2005 |
Omit
| Cables and handpieces | 5 | * | 1 Jul 2005 |
After
| Concrete kibble buckets | 15 | * | 1 Jul 2005 |
Insert
| Concrete mixers | 4 | * | 1 Jul 2008 |
| Concrete trowels: | |||
| Ride on | 7 | * | 1 Jul 2008 |
| Walk behind | 5 | * | 1 Jul 2008 |
| Concrete surface preparation assets (including floor grinders, planers and scarifers) | 5 | * | 1 Jul 2008 |
| Concrete vibrators: | |||
| Brushcutter style | 5 | * | 1 Jul 2008 |
| Drive units | 6 | * | 1 Jul 2008 |
| Flexible shaft pumps | 6 | * | 1 Jul 2008 |
| Vibrating shafts | 3 | * | 1 Jul 2008 |
After
| Hand tools – air | 5 | * | 1 Jul 2005 |
Insert
| Hand tools – battery | 3 | * | 1 Jul 2008 |
[17] Table A, industry category ADMINISTRATIVE AND SUPPORT SERVICES (73110 to 73200), after sub-category Building cleaning, pest control and other support services (73110 to 73200)
Insert
| Packaging services (73200) | |||
| Fruit and vegetables pack houses assets used off farm | |||
| Banana assets: | |||
| Air rams | 3 | * | 1 Jul 2008 |
| Bunch lines | 10 | * | 1 Jul 2008 |
| Choppers/mulchers | 4 | * | 1 Jul 2008 |
| Rails (including points) | 15 | * | 1 Jul 2008 |
| Scrap conveyors | 5 | * | 1 Jul 2008 |
| Tops | 8 | * | 1 Jul 2008 |
| Water troughs | 10 | * | 1 Jul 2008 |
| General assets: | |||
| Bins | 5 | * | 1 Jul 2008 |
| Bin tippers | 15 | * | 1 Jul 2008 |
| Conveyors (including elevators) | 10 | * | 1 Jul 2008 |
| Drying tunnels | 15 | * | 1 Jul 2008 |
| Fungicide units | 10 | * | 1 Jul 2008 |
| Receival hoppers (including water dumps) | 10 | * | 1 Jul 2008 |
| Tables (including packing and sorting tables) | 15 | * | 1 Jul 2008 |
| Washing assets (including brush and barrel washers) | 10 | * | 1 Jul 2008 |
| Waxing assets | 10 | * | 1 Jul 2008 |
| Graders: | |||
| Electronic | 10 | * | 1 Jul 2008 |
| Mechanical | 15 | * | 1 Jul 2008 |
| Optical | 8 | * | 1 Jul 2008 |
| Labelling assets: | |||
| Labelling applicators (including in line labellers) | 8 | * | 1 Jul 2008 |
| Labelling guns | 3 | * | 1 Jul 2008 |
| Olive oil processing assets | 15 | * | 1 Jul 2008 |
| Tree nuts assets: | |||
| Crackers | 7 | * | 1 Jul 2008 |
| Drying silos | 15 | * | 1 Jul 2008 |
| Separating assets (including air separators, trommels and vibrating screens) | 10 | * | 1 Jul 2008 |
| Packing assets (including bagging and wrapping machines) | 10 | * | 1 Jul 2008 |
| Scales (excluding platform scales) | 5 | * | 1 Jul 2008 |
[18] Table B, items beginning with A
Insert
| Air compressors: | |||
| Compressors – reciprocating | 7 | * | 1 Jul 2008 |
| Compressors – rotary screw | 10 | * | 1 Jul 2008 |
[19] Table B, items beginning with B
Omit
| Bores | 131/3 | 1 Jan 2001 |
Insert
| Bending machines (bar, angle and rod) | 10 | * | 1 Jul 2008 |
Insert
| Block and brick elevators, portable | 10 | * | 1 Jul 2008 |
[20] Table B, items beginning with C
Omit
| Concrete mixers | 10 | 1 Jan 2001 |
Insert
| Compaction: | |||
| Compactors – flat plate | 8 | * | 1 Jul 2008 |
| Compactors – vertical rammer | 6 | * | 1 Jul 2008 |
Insert
| Concreting assets: | |||
| Brick and paving saws | 5 | * | 1 Jul 2008 |
| Concrete demolition saws | 3 | * | 1 Jul 2008 |
| Concrete kibble buckets | 15 | * | 1 Jul 2008 |
| Concrete mixers | 4 | * | 1 Jul 2008 |
| Concrete surface preparation assets (including floor grinders, planers and scarifers) | 5 | * | 1 Jul 2008 |
| Concrete trowels: | |||
| Walk behind | 5 | * | 1 Jul 2008 |
| Ride on | 7 | * | 1 Jul 2008 |
| Concrete vibrating screeders | 5 | * | 1 Jul 2008 |
| Concrete vibrators: | |||
| Brushcutter style | 5 | * | 1 Jul 2008 |
| Drive units | 6 | * | 1 Jul 2008 |
| Flexible shaft pumps | 6 | * | 1 Jul 2008 |
| Vibrating shafts | 3 | * | 1 Jul 2008 |
| Concrete wheeled saws | 6 | * | 1 Jul 2008 |
[21] Table B, items beginning with D
Omit
| Dams (not being earth tanks) | 40 | 1 Jan 2001 |
[22] Table B, items beginning with F
Insert
| Formwork, beams and props, steel | 10 | * | 1 Jul 2008 |
[23] Table B, items beginning with G
Omit
| Generators (excluding emergency or standby generators) | 20 | * | 1 Jul 2005 |
Insert
| Generators (see in Table B, Power supply assets) |
[24] Table B, items beginning with L
Insert
| Levels: | |||
| Dumpy | 7 | * | 1 Jul 2008 |
| Laser beam | 10 | * | 1 Jul 2008 |
| Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) | 5 | * | 1 Jul 2008 |
[25] Table B, items beginning with P
Omit
| Power supply assets, emergency or standby: | |||
| Generator assets: | |||
| Acoustic hoods and canopies | 20 | * | 1 Jul 2005 |
| Generators (incorporating attached engine management and generator monitoring instruments) | 25 | * | 1 Jul 2005 |
| Power management units | 15 | * | 1 Jul 2005 |
| Uninterruptible power supply (UPS) system: | |||
| Line interactive types | 5 | * | 1 Jul 2005 |
| On line double conversion types | 10 | * | 1 Jul 2005 |
| Power tools (hand operated) | 5 | 1 Jan 2001 |
Insert
| Power supply assets: | |||
| Emergency or standby: | |||
| Generator assets: | |||
| Acoustic hoods and canopies | 20 | * | 1 Jul 2005 |
| Generators (incorporating attached engine management and generator monitoring instruments) | 25 | * | 1 Jul 2005 |
| Power management units | 15 | * | 1 Jul 2005 |
| Uninterruptible power supply (UPS) system: | |||
| Line interactive types | 5 | * | 1 Jul 2005 |
| On line double conversion types | 10 | * | 1 Jul 2005 |
| Generators, portable (incorporating attached engine management and generator monitoring instruments) | |||
| Diesel | 10 | * | 1 Jul 2008 |
| Petrol | 5 | * | 1 Jul 2008 |
| Power tools: | |||
| Chain saws | 3 | * | 1 Jul 2008 |
| Hand tools: | |||
| Air | 5 | * | 1 Jul 2008 |
| Battery | 3 | * | 1 Jul 2008 |
| Electric | 5 | * | 1 Jul 2008 |
| Jack hammers: | |||
| Air | 7 | * | 1 Jul 2008 |
| Electric | 3 | * | 1 Jul 2008 |
| Nail guns - air | 3 | * | 1 Jul 2008 |
[26] Table B, items beginning with S
Omit
| Saws (chain) | 3 | 1 Jan 2001 |
Insert
| Saws, bench and mitre, portable | 7 | * | 1 Jul 2008 |
[27] Table B, items beginning with T
Omit
| Tanks: | ||
| Galvanised Iron: | ||
| Bore water | 10 | 1 Jan 2001 |
| Rain water | 20 | 1 Jan 2001 |
| Reinforced concrete or masonry | 50 | 1 Jan 2001 |
| Underground | 50 | 1 Jan 2001 |
[28] Table B, items beginning with W
Omit
| Generally | 20 | 1 Jan 2001 |
Omit
| Windmills | 20 | 1 Jan 2001 |
Insert
| Water assets: | |||
| Bores | 30 | * | 1 Jul 2008 |
| Dams (including earth or rock fill and turkey nests) | 40 | * | 1 Jul 2008 |
| Dam liners and covers | 20 | * | 1 Jul 2008 |
| Effluent channels | 40 | * | 1 Jul 2008 |
| Effluent recycle tanks | 12 | * | 1 Jul 2008 |
| Effluent sedimentation ponds | 40 | * | 1 Jul 2008 |
| Irrigation assets: | |||
| Drip, micro spray or mini sprinkler systems: | |||
| Above ground polyethylene pipes | 10 | * | 1 Jul 2008 |
| Drippers, micro sprays and mini sprinklers | 5 | * | 1 Jul 2008 |
| Control systems | 10 | * | 1 Jul 2008 |
| Filtration systems | 15 | * | 1 Jul 2008 |
| Pumps | 12 | * | 1 Jul 2008 |
| Variable speed drives | 15 | * | 1 Jul 2008 |
| Irrigation earth channels | 40 | * | 1 Jul 2008 |
| Irrigators (including centre pivot, lateral and travelling gun): | |||
| Fresh water | 20 | * | 1 Jul 2008 |
| Effluent | 10 | * | 1 Jul 2008 |
| Pumps: | |||
| Bore pumps, effluent and manure pumps | 7 | * | 1 Jul 2008 |
| Other | 12 | * | 1 Jul 2008 |
| Water mains: | |||
| Aluminium | 20 | * | 1 Jul 2008 |
| Galvanised steel | 25 | * | 1 Jul 2008 |
| Polyethylene | 15 | * | 1 Jul 2008 |
| PVC | 30 | * | 1 Jul 2008 |
| Water tanks: | |||
| Concrete | 30 | * | 1 Jul 2008 |
| Galvanised steel | 25 | * | 1 Jul 2008 |
| Polyethylene | 15 | * | 1 Jul 2008 |
| Water troughs: | |||
| Concrete | 25 | * | 1 Jul 2008 |
| Galvanised steel | 15 | * | 1 Jul 2008 |
| Polyethylene | 10 | * | 1 Jul 2008 |
| Windmills | 30 | * | 1 Jul 2008 |
Insert
| Welders: | |||
| Diesel | 10 | * | 1 Jul 2008 |
| Electric | 5 | * | 1 Jul 2008 |
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