Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2010 (No. 1) (Cth)
Case
Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2010 (No 1)
I, Francis Thomas Wilson, Acting Senior Assistant Commissioner, Law and Practice, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Dated this 18th day of May 2010.
Francis Thomas Wilson
Acting Senior Assistant Commissioner, Law and Practice.
Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2010 (No 1).
Commencement
This Determination commences on 1 July 2010.
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] Heading to Table A
Omit
Table A as at 1 July 2009
Substitute
Table A as at 1 July 2010
[2] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fruit and vegetables manufacturing (11400)
Substitute
| Fruit and vegetable processing (11400) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Fruit and vegetable canning plant | 20 | 1 Jan 2001 | |
| Fruit juice and fruit juice drink manufacturing assets: | |||
| Evaporators (used in concentrate manufacture) | 20 | * | 1 Jul 2010 |
| Extraction assets: | |||
| Break tanks | 20 | * | 1 Jul 2010 |
| Centrifugal decanters | 15 | * | 1 Jul 2010 |
| Crushing and milling assets (including hammer mills) | 15 | * | 1 Jul 2010 |
| Extractors (including presses and reamers) | 20 | * | 1 Jul 2010 |
| Filters (including membrane, pressure and vacuum filters) | 20 | * | 1 Jul 2010 |
| Finishers | 20 | * | 1 Jul 2010 |
| Fruit sizing assets (including sizing belts/heads and sorting tables) | 10 | * | 1 Jul 2010 |
| Pulp and rind mincers | 20 | * | 1 Jul 2010 |
| Pulper-finishers | 15 | * | 1 Jul 2010 |
| Roller/spreaders | 20 | * | 1 Jul 2010 |
| Tomato choppers | 15 | * | 1 Jul 2010 |
| Washers (including brush washers, flume tanks and pre-clean water hoppers) | 15 | * | 1 Jul 2010 |
| Filling and sealing assets: | |||
| Bottle inverters | 20 | * | 1 Jul 2010 |
| Capping machines | 15 | * | 1 Jul 2010 |
| Cap sorters | 10 | * | 1 Jul 2010 |
| Container dryers (incorporating air knives and blowers) | 10 | * | 1 Jul 2010 |
| Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) | 15 | * | 1 Jul 2010 |
| Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) | 20 | * | 1 Jul 2010 |
| Handling assets: | |||
| Bottle rinsing machines | 20 | * | 1 Jul 2010 |
| Bottle unscramblers | 15 | * | 1 Jul 2010 |
| Depalletisers | 20 | * | 1 Jul 2010 |
| Palletisers | 20 | * | 1 Jul 2010 |
| Stretch wrappers (pallet wrappers) | 15 | * | 1 Jul 2010 |
| Inspection assets: | |||
| Checkweighers | 10 | * | 1 Jul 2010 |
| Vacuum seal testers | 10 | * | 1 Jul 2010 |
| Vision inspection assets (including cap inspection/rejection systems and label inspection machines) | 6 | * | 1 Jul 2010 |
| Packing assets: | |||
| Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) | 15 | * | 1 Jul 2010 |
| Coding machines (including container coders and outer date coders) | 7 | * | 1 Jul 2010 |
| Hot melt adhesive (spot glue) applicators | 10 | * | 1 Jul 2010 |
| Label applicators | 7 | * | 1 Jul 2010 |
| Labellers | 10 | * | 1 Jul 2010 |
| Multipack machines | 10 | * | 1 Jul 2010 |
| Shrink sleeve applicators | 15 | * | 1 Jul 2010 |
| Shrinkwrappers | 15 | * | 1 Jul 2010 |
| Straw applicators | 20 | * | 1 Jul 2010 |
| Support assets: | |||
| Air compressors and receivers | 20 | * | 1 Jul 2010 |
| Bins, cages and hoppers | 20 | * | 1 Jul 2010 |
| Boilers | 20 | * | 1 Jul 2010 |
| Clean in place (CIP) system assets (including pipes, pumps and tanks) | 15 | * | 1 Jul 2010 |
| Control system assets (excluding personal computers but including program logic controllers and switchgear ) | 10 | * | 1 Jul 2010 |
| Conveyors (including augers, belt conveyors and bucket elevators) | 15 | * | 1 Jul 2010 |
| Fruit concentrate drum tippers | 15 | * | 1 Jul 2010 |
| Laboratory equipment: | |||
| Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) | 7 | * | 1 Jul 2010 |
| Non-electronic | 10 | * | 1 Jul 2010 |
| Pasteurisation assets: | |||
| Pasteurisers (including heat exchangers) | 15 | * | 1 Jul 2010 |
| Tunnel pasteurisers | 10 | * | 1 Jul 2010 |
| Pipes | 25 | * | 1 Jul 2010 |
| Pumps: | |||
| Cavity pumps | 10 | * | 1 Jul 2010 |
| Others (including centrifugal pumps) | 15 | * | 1 Jul 2010 |
| Refrigeration assets (including compressors, cooling towers, condensers and pumps) | 15 | * | 1 Jul 2010 |
| Valves | 10 | * | 1 Jul 2010 |
| Water treatment filters: | |||
| Carbon filters | 15 | * | 1 Jul 2010 |
| Membrane filters generally including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters | 7 | * | 1 Jul 2010 |
| UF membrane filters | 5 | * | 1 Jul 2010 |
| Weighbridges | 20 | * | 1 Jul 2010 |
| Tanks: | |||
| Blending and mixing tanks | 25 | * | 1 Jul 2010 |
| Debittering tanks | 30 | * | 1 Jul 2010 |
| Storage tanks: | |||
| Generally | 30 | * | 1 Jul 2010 |
| Jacketed | 20 | * | 1 Jul 2010 |
| Refrigerated | 20 | * | 1 Jul 2010 |
| Waste water storage/treatment tanks | 20 | * | 1 Jul 2010 |
| Jam-making plant | 20 | 1 Jan 2001 | |
[3] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Bakery product manufacturing (11710 to 11740)
Insert
| Bakery product manufacturing (non-factory based) (11740) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Retail bread, biscuit, cake and pastry baking assets: | |||
| Bread slicers | 7 | * | 1 Jan 2002 |
| Bun divider/rounder | 8 | * | 1 Jan 2002 |
| Fixed bowl spiral mixers | 7 | * | 1 Jan 2002 |
| Hydraulic dough divider | 7 | * | 1 Jan 2002 |
| Moulders | 8 | * | 1 Jan 2002 |
| Ovens (convection) | 8 | * | 1 Jan 2002 |
| Ovens (multi-decked, rotating rack or static rack, rotating deck) | 10 | * | 1 Jan 2002 |
| Planetary mixers | 7 | * | 1 Jan 2002 |
| Provers/prover retarders | 6 | * | 1 Jan 2002 |
| Semi-automated baguette, bread and bread roll making assets | 12 | * | 1 Jan 2002 |
| Semi-automated doughnut making assets | 8 | * | 1 Jan 2002 |
[4] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Soft drink, cordial and syrup manufacturing (12110)
After
| Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) | 15 | * | 1 Jul 2009 |
Insert
| Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) |
[5] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Primary metal and metal product manufacturing (21100 to 21390)
Omit
| Primary metal and 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) | |||
| 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 | |
[6] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
After
| Bins (including furnace coke, dust disposal bins) | 20 | * | 1 Jul 2009 |
Substitute
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 15 | * | 1 Jul 2009 |
[7] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
After
| Chutes | 15 | * | 1 Jul 2009 |
Substitute
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 17 | * | 1 Jul 2009 |
[8] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Before
| Coke making assets: |
| Coal screening assets: |
Insert
| Automated guided vehicles | 20 | * | 1 Jul 2010 |
| Closed circuit television (CCTV) systems | 3 | * | 1 Jul 2010 |
| Coil cars including hydraulic sliding floor plates | 13 | * | 1 Jul 2010 |
| Coil car tracks and rails | 7 | * | 1 Jul 2010 |
| Control systems assets: | |||
| Programmable logic controllers (PLCs) and distributed control systems (DCS) | 10 | * | 1 Jul 2010 |
| Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) | 7 | * | 1 Jul 2010 |
| Uninterruptible power supplies | 5 | * | 1 Jul 2010 |
| Cranes and gantries | 20 | * | 1 Jul 2010 |
| Electricity distribution, generation or transmission assets: | |||
| Aerials or underground cables | 30 | * | 1 Jul 2010 |
| Electronic protection relays | 10 | * | 1 Jul 2010 |
| High voltage switchgear | 25 | * | 1 Jul 2010 |
| Transformers | 20 | * | 1 Jul 2010 |
| Use any relevant determinations made for Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets | |||
| Gasometers | 30 | * | 1 Jul 2010 |
| Rail infrastructure and rolling stock except torpedo cars – use any relevant determinations made for Rail transport (47100 to 47200): | |||
| Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) | 2 | * | 1 Jul 2010 |
| Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) | 15 | * | 1 Jul 2010 |
| Scale or transfer car rail tracks and turntables | 20 | * | 1 Jul 2010 |
| Scale or transfer cars (incorporating cable reel and drive units) | 20 | * | 1 Jul 2010 |
| Ship ore unloaders | 20 | * | 1 Jul 2010 |
| Slag processing assets: | |||
| Crushers | 20 | * | 1 Jul 2010 |
| Granulators | 15 | * | 1 Jul 2010 |
| Slag pots | 20 | * | 1 Jul 2010 |
| Slag pot carriers | 10 | * | 1 Jul 2010 |
| Stacks including flare off stacks (incorporating burners and derricks) | 20 | * | 1 Jul 2010 |
| Stackers, reclaimers, stacker/reclaimers and sequencers | 25 | * | 1 Jul 2010 |
[9] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
After
| Water treatment assets: | |||
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 | * | 1 Jul 2009 |
Insert
| Pellet making assets: | |||
| Balling assets: | |||
| Balling drums | 20 | * | 1 Jul 2010 |
| Bentonite tanks | 20 | * | 1 Jul 2010 |
| Mixers | 20 | * | 1 Jul 2010 |
| Seed screens | 10 | * | 1 Jul 2010 |
| Cooler assets: | |||
| Cooler fans | 10 | * | 1 Jul 2010 |
| Annular coolers (incorporating pans, pan conveyors and drives) | 25 | * | 1 Jul 2010 |
| Roller screens | 10 | * | 1 Jul 2010 |
| Dewatering assets: | * | 1 Jul 2010 | |
| Launders | 20 | * | 1 Jul 2010 |
| Pressure filter pumps | 5 | * | 1 Jul 2010 |
| Process water tanks | 20 | * | 1 Jul 2010 |
| Return water pipes | 20 | * | 1 Jul 2010 |
| Slurry feed pipes | 10 | * | 1 Jul 2010 |
| Slurry pumps | 10 | * | 1 Jul 2010 |
| Slurry tanks incorporating agitators | 15 | * | 1 Jul 2010 |
| Sumps | 20 | * | 1 Jul 2010 |
| Thickeners (incorporating tanks, rakes and access platforms) | 20 | * | 1 Jul 2010 |
| Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, bladders, bomb bay doors) | 20 | * | 1 Jul 2010 |
| Emissions control assets: | |||
| Compressors | 20 | * | 1 Jul 2010 |
| Dust collection system | 20 | * | 1 Jul 2010 |
| Multi-cone | 20 | * | 1 Jul 2010 |
| Scrubbers | 20 | * | 1 Jul 2010 |
| Waste gas collector mains and ducts | 20 | * | 1 Jul 2010 |
| Waste gas extractor fans | 20 | * | 1 Jul 2010 |
| Fluxing tanks | 20 | * | 1 Jul 2010 |
| Grinding mills | 15 | * | 1 Jul 2010 |
| Induration assets: | |||
| Kiln burner units (incorporating gas and firing systems) | 15 | * | 1 Jul 2010 |
| Rotary kilns (incorporating bearings, drive gear and drive system) | 30 | * | 1 Jul 2010 |
| Travelling grates (incorporating motors, gearboxes or drives and rollers) | 30 | * | 1 Jul 2010 |
| Waste heat recovery ducts | 15 | * | 1 Jul 2010 |
| Waste heat recovery fans | 10 | * | 1 Jul 2010 |
| Materials handling assets: | |||
| Conveyor systems (including structures, belts, gearboxes and motors): | |||
| Conveyors to and from balling drums | 20 | * | 1 Jul 2010 |
| Filter cake conveyors | 20 | * | 1 Jul 2010 |
| Finished pellet conveyor | 20 | * | 1 Jul 2010 |
| Flux bins | 20 | * | 1 Jul 2010 |
| Roller feeders | 10 | * | 1 Jul 2010 |
| Table feeders | 10 | * | 1 Jul 2010 |
| Vibrating feeders | 10 | * | 1 Jul 2010 |
| Weigh feeders | 10 | * | 1 Jul 2010 |
| Blast furnace assets: | |||
| Cast house assets: | |||
| Cast house floor iron and slag runner systems, covers, and tilting spouts | 5 | * | 1 Jul 2010 |
| Cast house structure | 40 | * | 1 Jul 2010 |
| Common hydraulic systems | 15 | * | 1 Jul 2010 |
| Manipulators | 15 | * | 1 Jul 2010 |
| Mud guns | 15 | * | 1 Jul 2010 |
| Taphole drills | 15 | * | 1 Jul 2010 |
| Emissions control assets: | |||
| Baghouses | 20 | * | 1 Jul 2010 |
| Chimney mains | 30 | * | 1 Jul 2010 |
| Dedusting ducts and mains | 15 | * | 1 Jul 2010 |
| Dust catchers (incorporating supporting structures) | 15 | * | 1 Jul 2010 |
| Excess gas bleeder systems | 20 | * | 1 Jul 2010 |
| Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) | 20 | * | 1 Jul 2010 |
| Scrubbers (incorporating support structure and spray systems) | 15 | * | 1 Jul 2010 |
| Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics | 15 | * | 1 Jul 2010 |
| Waste gas collector mains and ducts | 15 | * | 1 Jul 2010 |
| Furnace proper assets: | |||
| Furnace charging tops (incorporating charging valves and hydraulics) | 15 | * | 1 Jul 2010 |
| Furnace elevator | 15 | * | 1 Jul 2010 |
| Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) | 15 | * | 1 Jul 2010 |
| Furnace support assets (including maintenance platforms and control and switch rooms) | 15 | * | 1 Jul 2010 |
| Furnace support structure (incorporating foundations) | 40 | * | 1 Jul 2010 |
| Hot blast system assets: | |||
| Cold blast mains (incorporating snorts and mixer valves) | 15 | * | 1 Jul 2010 |
| Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) | 15 | * | 1 Jul 2010 |
| Stoves (incorporating refractory, shell, foundations, fan and valves) | 30 | * | 1 Jul 2010 |
| Stoves mixed gas main systems | 15 | * | 1 Jul 2010 |
| Materials handling assets: | |||
| Furnace charging bins | 15 | * | 1 Jul 2010 |
| Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) | 20 | * | 1 Jul 2010 |
| Furnace charging skip hoist | 20 | * | 1 Jul 2010 |
| Furnace charging skip tracks | 30 | * | 1 Jul 2010 |
| Furnace charging skips | 15 | * | 1 Jul 2010 |
| Screens and weighing systems | 15 | * | 1 Jul 2010 |
| Torpedo cars | 17 | * | 1 Jul 2010 |
| Water treatment assets: | |||
| Basins | 30 | * | 1 Jul 2010 |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 | * | 1 Jul 2010 |
| Heat exchangers | 10 | * | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 | * | 1 Jul 2010 |
| Valves and other non-pipe fittings | 8 | * | 1 Jul 2010 |
| Water distribution systems | 10 | * | 1 Jul 2010 |
| Water pumps | 10 | * | 1 Jul 2010 |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: | |||
| BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) | 10 | * | 1 Jul 2010 |
| Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) | 10 | * | 1 Jul 2010 |
| Electric arc furnaces (EAFs) | 10 | * | 1 Jul 2010 |
| Electrode control arms | 10 | * | 1 Jul 2010 |
| Emissions control assets: | |||
| Baghouses | 20 | * | 1 Jul 2010 |
| De-dusting ducts and mains | 15 | * | 1 Jul 2010 |
| Electrostatic precipitators | 15 | * | 1 Jul 2010 |
| Primary and secondary scrubbers (incorporating support structure and spray systems) | 20 | * | 1 Jul 2010 |
| Waste gas radiation cooling systems (incorporating water sprays and ducts) | 20 | * | 1 Jul 2010 |
| Waste gas extractor fans and silencers | 20 | * | 1 Jul 2010 |
| Flux making assets: | |||
| Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) | 25 | * | 1 Jul 2010 |
| Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) | 15 | * | 1 Jul 2010 |
| Kiln burner units (incorporating gas and firing systems) | 15 | * | 1 Jul 2010 |
| Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) | 15 | * | 1 Jul 2010 |
| Raw material crushers and ball mills | 15 | * | 1 Jul 2010 |
| Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) | 15 | * | 1 Jul 2010 |
| Heat shielding for vessels incorporating supports | 30 | * | 1 Jul 2010 |
| Hot metal pots | 20 | * | 1 Jul 2010 |
| Lance pumps and motor assemblies | 15 | * | 1 Jul 2010 |
| Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) | 10 | * | 1 Jul 2010 |
| Liquid oxygen supply pipes | 10 | * | 1 Jul 2010 |
| Materials handling assets: | |||
| Air blowers | 15 | * | 1 Jul 2010 |
| Bins | 20 | * | 1 Jul 2010 |
| Bucket elevators | 20 | * | 1 Jul 2010 |
| Conveyor systems (including structures, belts, gearboxes and motors) | 20 | * | 1 Jul 2010 |
| Cyclones | 10 | * | 1 Jul 2010 |
| Hoppers, weigh hoppers, chutes, silos | 20 | * | 1 Jul 2010 |
| Scrap metal buckets, skips and stands | 20 | * | 1 Jul 2010 |
| Screens and weighing systems | 15 | * | 1 Jul 2010 |
| Vibro feeders | 15 | * | 1 Jul 2010 |
| Vibrators | 15 | * | 1 Jul 2010 |
| Weighbridges incorporating load cells | 20 | * | 1 Jul 2010 |
| Pneumatic air tube systems (incorporating blower units) | 20 | * | 1 Jul 2010 |
| Scull breakers | 10 | * | 1 Jul 2010 |
| Secondary treatment assets: | |||
| Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) | 20 | * | 1 Jul 2010 |
| Vacuum degassers (incorporating steam pumps and vacuum pumps) | 10 | * | 1 Jul 2010 |
| Ladle metallurgical furnaces (LMFs) | 20 | * | 1 Jul 2010 |
| Slag rakes | 10 | * | 1 Jul 2010 |
| Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) | 20 | * | 1 Jul 2010 |
| Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) | 10 | * | 1 Jul 2010 |
| Water treatment assets: | |||
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 | * | 1 Jul 2010 |
| Heat exchangers | 10 | * | 1 Jul 2010 |
| Launder distribution and collection systems | 15 | * | 1 Jul 2010 |
| Pipes and pipelines: | |||
| Slurry disposal pipelines | 15 | * | 1 Jul 2010 |
| Water pipes | 20 | * | 1 Jul 2010 |
| Valves and other non-pipe fittings | 10 | * | 1 Jul 2010 |
| Pumps including slurry disposal pumps | 15 | * | 1 Jul 2010 |
| Settling ponds | 30 | * | 1 Jul 2010 |
| Tanks: | |||
| Water tanks | 25 | * | 1 Jul 2010 |
| Conditioner, slurry, polymer, liquid flocculants and mixer tanks | 20 | * | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 | * | 1 Jul 2010 |
| Primary metal product casting assets: | |||
| Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): | |||
| Billet casters | 17 | * | 1 Jul 2010 |
| Combination casters | 17 | * | 1 Jul 2010 |
| Slab casters | 17 | * | 1 Jul 2010 |
| Cooler transfer arms (incorporating motors, gearboxes and drive shafts) | 17 | * | 1 Jul 2010 |
| Crop removal machines | 20 | * | 1 Jul 2010 |
| Cut to length machines and torch cutters | 15 | * | 1 Jul 2010 |
| De-burring machines incorporating fixed drives | 15 | * | 1 Jul 2010 |
| Emissions control assets: | |||
| Baghouses | 20 | * | 1 Jul 2010 |
| Dedusting fans (including extraction dusting incorporating gearboxes and drives) | 15 | * | 1 Jul 2010 |
| Dedusting ducts and mains | 15 | * | 1 Jul 2010 |
| Steam exhaust fans | 10 | * | 1 Jul 2010 |
| Hydraulic shears | 17 | * | 1 Jul 2010 |
| Materials handling assets: | |||
| Conveyor systems (including structures, belts, gearboxes and motors) | 20 | * | 1 Jul 2010 |
| Mould powder bins | 23 | * | 1 Jul 2010 |
| Screw feeders | 15 | * | 1 Jul 2010 |
| Scarfing machines (incorporating catenary system of hoses, power supply cables and support structure) | 20 | * | 1 Jul 2010 |
| Slab or billet cooler tanks incorporating grid stands | 30 | * | 1 Jul 2010 |
| Slab or billet marking machines | 17 | * | 1 Jul 2010 |
| Transfer beds | 17 | * | 1 Jul 2010 |
| Up-enders including hydraulics | 17 | * | 1 Jul 2010 |
| Walking beam cooling beds and run out tables | 17 | * | 1 Jul 2010 |
| Water treatment assets: | |||
| Basins and ponds | 30 | * | 1 Jul 2010 |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 | * | 1 Jul 2010 |
| Gravel and sand filters | 25 | * | 1 Jul 2010 |
| Heat exchangers | 10 | * | 1 Jul 2010 |
| Pipelines: | |||
| Water pipelines | 20 | * | 1 Jul 2010 |
| Valves and other non-pipe fittings | 10 | * | 1 Jul 2010 |
| Pumps: | |||
| Water pumps | 10 | * | 1 Jul 2010 |
| Chemical dosing pumps | 5 | * | 1 Jul 2010 |
| Skimmers and scrapers | 15 | * | 1 Jul 2010 |
| Tanks: | |||
| Sludge, chemical storage and dosing tanks | 20 | * | 1 Jul 2010 |
| Water tanks | 25 | * | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 | * | 1 Jul 2010 |
| Hot strip mill assets: | |||
| Coil and slab weighers | 15 | * | 1 Jul 2010 |
| Coil box and crop shear assets: | |||
| Coil boxes (incorporating side guard drives and transfer mechanism assemblies) | 8 | * | 1 Jul 2010 |
| Coil box shear and scale breakers | 17 | * | 1 Jul 2010 |
| Crop shears (incorporating assemblies and main drive motors) | 17 | * | 1 Jul 2010 |
| Crop shear maintenance jigs and pinch rolls | 15 | * | 1 Jul 2010 |
| Transfer bed oxy cutting stations | 15 | * | 1 Jul 2010 |
| Coil handling assets: | |||
| Cooling tunnel ventilation fans | 10 | * | 1 Jul 2010 |
| Cooling tunnel conveyors | 13 | * | 1 Jul 2010 |
| Marking machines | 15 | * | 1 Jul 2010 |
| De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) | 10 | * | 1 Jul 2010 |
| Down coiler assets including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drive) | 15 | * | 1 Jul 2010 |
| Finishing mill assets: | |||
| Finishing mill flumes | 20 | * | 1 Jul 2010 |
| Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) | 20 | * | 1 Jul 2010 |
| Laminar flow cooling system | 15 | * | 1 Jul 2010 |
| Mill roll shop assets: | |||
| Bearing washing machines | 10 | * | 1 Jul 2010 |
| Chuck changers | 15 | * | 1 Jul 2010 |
| Floor plate or checker plate machines | 15 | * | 1 Jul 2010 |
| Roll grinders | 15 | * | 1 Jul 2010 |
| Roll lathes | 20 | * | 1 Jul 2010 |
| Roll racks and sleds | 20 | * | 1 Jul 2010 |
| Reversing roughing mill assets: | |||
| Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) | 20 | * | 1 Jul 2010 |
| Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) | 20 | * | 1 Jul 2010 |
| Roll changing assets | 20 | * | 1 Jul 2010 |
| Scale scrapers | 15 | * | 1 Jul 2010 |
| Skin pass mill assets: | |||
| Skin pass mills (incorporating mill entry assets, gap control and auxiliary hydraulics, main drive motor, payoff reel, un-coiler mandrel and re-coiler mandrel) | 20 | * | 1 Jul 2010 |
| Tension reels and belt wrappers | 15 | * | 1 Jul 2010 |
| Laser systems mill entry | 5 | * | 1 Jul 2010 |
| Slab tracking systems | 5 | * | 1 Jul 2010 |
| Strapping machines (including radial and circumferential) | 13 | * | 1 Jul 2010 |
| Walking beam furnace assets: | |||
| Air dilution manifolds | 20 | * | 1 Jul 2010 |
| Air ducts | 10 | * | 1 Jul 2010 |
| Coke ovens gas systems | 15 | * | 1 Jul 2010 |
| Cold combustion air systems | 20 | * | 1 Jul 2010 |
| Dilution blowers | 10 | * | 1 Jul 2010 |
| Extractors | 10 | * | 1 Jul 2010 |
| Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) | 20 | * | 1 Jul 2010 |
| Nitrogen purge systems | 15 | * | 1 Jul 2010 |
| Tracking lasers (incorporating cables and adapters) | 5 | * | 1 Jul 2010 |
| Plate mill assets: | |||
| Cold leveller (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) | 30 | * | 1 Jul 2010 |
| De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) | 10 | * | 1 Jul 2010 |
| Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) | 20 | * | 1 Jul 2010 |
| Furnace entry skids | 20 | * | 1 Jul 2010 |
| Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) | 20 | * | 1 Jul 2010 |
| Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) | 20 | * | 1 Jul 2010 |
| Inter-roll stand cooling sprays | 15 | * | 1 Jul 2010 |
| Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) | 20 | * | 1 Jul 2010 |
| Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) | 20 | * | 1 Jul 2010 |
| Rope driven cooling transfer beds | 20 | * | 1 Jul 2010 |
| Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) | 20 | * | 1 Jul 2010 |
| Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) | 5 | * | 1 Jul 2010 |
| Turnover inspection table (incorporating barriers and hydraulics) | 20 | * | 1 Jul 2010 |
| Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics. | 20 | * | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: | |||
| Controlled tempering quenching cars | 10 | * | 1 Jul 2010 |
| Cut to length machines | 17 | * | 1 Jul 2010 |
| De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pumps) | 10 | * | 1 Jul 2010 |
| Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 | * | 1 Jul 2010 |
| Furnace charging skids | 20 | * | 1 Jul 2010 |
| Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 | * | 1 Jul 2010 |
| Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 | * | 1 Jul 2010 |
| Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 | * | 1 Jul 2010 |
| Shears incorporating motors and drives | 17 | * | 1 Jul 2010 |
| Stacker/bundlers | 12 | * | 1 Jul 2010 |
| Straighteners | 20 | * | 1 Jul 2010 |
| Walking beam cooling beds | 20 | * | 1 Jul 2010 |
| Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) | 20 | * | 1 Jul 2010 |
| Steel strip metallic coating assets: | |||
| Accumulators (incorporating rolls, drive gear, winches and rope) | 17 | * | 1 Jul 2010 |
| Air knife assemblies | 13 | * | 1 Jul 2010 |
| Crop shears | 17 | * | 1 Jul 2010 |
| Curing ovens | 15 | * | 1 Jul 2010 |
| Horizontal air coolers (incorporating ducting fans and nozzles) | 15 | * | 1 Jul 2010 |
| Horizontal furnaces | 20 | * | 1 Jul 2010 |
| Levellers (incorporating gearboxes and drives) | 15 | * | 1 Jul 2010 |
| Metal coating pots | 15 | * | 1 Jul 2010 |
| Passivators (incorporating tanks and pumps) | 17 | * | 1 Jul 2010 |
| Payoff reels | 15 | * | 1 Jul 2010 |
| Pot hardware (incorporating zinc roll frames and roll assemblies) | 13 | * | 1 Jul 2010 |
| Pre melt pots | 5 | * | 1 Jul 2010 |
| Quench systems (incorporating rolls, spray bars and tank) | 10 | * | 1 Jul 2010 |
| Re-coilers | 15 | * | 1 Jul 2010 |
| Resin coaters | 15 | * | 1 Jul 2010 |
| Scrapers | 13 | * | 1 Jul 2010 |
| Skin conditioning mills (incorporating entry and exit tension rolls) | 20 | * | 1 Jul 2010 |
| Steering rolls and bridles (incorporating motors, gearboxes and rolls) | 15 | * | 1 Jul 2010 |
| Vertical air coolers (incorporating ducting, fans and motors) | 15 | * | 1 Jul 2010 |
| Vertical preheat furnaces | 15 | * | 1 Jul 2010 |
| Welders | 17 | * | 1 Jul 2010 |
| Steel strip organic coating assets: | |||
| Accumulators (incorporating rolls, drive gear, winches and rope) | 17 | * | 1 Jul 2010 |
| Banders | 15 | * | 1 Jul 2010 |
| Branders | 10 | * | 1 Jul 2010 |
| Chemical rinsing, cleaning and pre-treatment assets | 15 | * | 1 Jul 2010 |
| Cooler and cooling assets | 15 | * | 1 Jul 2010 |
| Curing ovens | 15 | * | 1 Jul 2010 |
| Finishing assets | 15 | * | 1 Jul 2010 |
| Inspection assets | 17 | * | 1 Jul 2010 |
| Payoff reels | 15 | * | 1 Jul 2010 |
| Primer and main coaters | 13 | * | 1 Jul 2010 |
| Quench systems | 10 | * | 1 Jul 2010 |
| Re-coilers | 15 | * | 1 Jul 2010 |
| Shears | 15 | * | 1 Jul 2010 |
| Stitchers | 17 | * | 1 Jul 2010 |
[10] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Non-ferrous metal casting (21410)
After
| X-ray machines | 15 | * | 1 Jan 2004 |
Insert
| Tinsmiths’ plant | 20 | 1 Jan 2001 |
[11] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Non-ferrous metal casting (21410)
Insert
| Fabricated metal product manufacturing (22100 to 22990) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Designs used in connection with stamping decorative steel and iron work | 40 | 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 | |
| Nail manufacturing plant | 20 | 1 Jan 2001 | |
| Saw-making plant | 20 | 1 Jan 2001 | |
| Spring manufacturers’ plant: | |||
| Cooling furnaces | 10 | 1 Jan 2001 | |
| Power presses, rotary cambering, scale testing and scragging machines | 20 | 1 Jan 2001 | |
| Stamping blocks (used for designs of decorative steel and iron work) | 20 | 1 Jan 2001 | |
| Tank manufacturing plant | 20 | 1 Jan 2001 | |
[12] Table A, industry category WHOLESALE TRADE (33110 to 38000), after sub-category Wool wholesaling (33110)
Omit
| Mineral, metal and chemical wholesaling (33210 to 33230) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Petroleum products wholesaling assets: | |||
| Drums | 4 | 1 Jan 2001 | |
| Tanks (including crude, intermediate and finished product tanks) | 20 | 1 Jan 2001 | |
Insert
| Petroleum product wholesaling (33210) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Bulk fuel regional depot assets (excluding LPG assets): | |||
| Cathodic protection systems | |||
| Sacrificial anode | 10 | * | 1 Jul 2010 |
| Impressed current | 20 | * | 1 Jul 2010 |
| Effluent treatment system (incorporating pumps, motors and electronic circuitry) | 15 | * | 1 Jul 2010 |
| Electric pumps | 10 | * | 1 Jul 2010 |
| Hoses | 2 | * | 1 Jul 2010 |
| Loading gantries and racks (incorporating meters and metering systems) | 15 | * | 1 Jul 2010 |
| Petroleum product storage tanks - fibreglass and steel | 20 | * | 1 Jul 2010 |
| Rigid fuel tank truck assets: | |||
| Aluminium tanks or barrels | 10 | * | 1 Jul 2010 |
| Filters | 5 | * | 1 Jul 2010 |
| Metering systems | 5 | * | 1 Jul 2010 |
| Overfill protection systems | 10 | * | 1 Jul 2010 |
| Pumping systems: | |||
| Guns and nozzles | 3 | * | 1 Jul 2010 |
| Hose reels | 7 | * | 1 Jul 2010 |
| Hoses | 2 | * | 1 Jul 2010 |
| Hydraulically driven pumps | 8 | * | 1 Jul 2010 |
| Pipes and fittings | 10 | * | 1 Jul 2010 |
| Tailgate loaders | 15 | * | 1 Jul 2010 |
| Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) | 10 | * | 1 Jul 2010 |
| Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) | 10 | * | 1 Jul 2010 |
| Submersible turbine pumps | 8 | * | 1 Jul 2010 |
| Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel: | 20 | * | 1 Jul 2010 |
| Bulk fuel terminal assets (excluding LPG assets): | |||
| Automatic tank gauges | 10 | * | 1 Jul 2010 |
| Effluent treatment systems (incorporating air pump, pipes, separator and tank) | 10 | * | 1 Jul 2010 |
| Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator panels, fire retardant lines and foam storage tank) | 15 | * | 1 Jul 2010 |
| Hoses | 2 | * | 1 Jul 2010 |
| Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) | 10 | * | 1 Jul 2010 |
| Marketing pumps | 7 | * | 1 Jul 2010 |
| Meters and metering systems | 7 | * | 1 Jul 2010 |
| Overfill protection systems | 10 | * | 1 Jul 2010 |
| Product piping (steel) | 20 | * | 1 Jul 2010 |
| Terminal automation equipment | 10 | * | 1 Jul 2010 |
| Vapour recovery units | 15 | * | 1 Jul 2010 |
| LPG depot and terminal assets: | |||
| Automatic tank gauges | 10 | * | 1 Jul 2010 |
| Cathodic protection systems: | |||
| Sacrificial anode | 10 | * | 1 Jul 2010 |
| Impressed current | 20 | * | 1 Jul 2010 |
| Depot and terminal storage vessels - aboveground and underground | 30 | * | 1 Jul 2010 |
| Electronic scales | 10 | * | 1 Jul 2010 |
| Forklift fuel tanks: | |||
| Galvanised steel or steel tanks coated with zinc rich enamel | 15 | * | 1 Jul 2010 |
| Aluminium tanks | 12 | * | 1 Jul 2010 |
| Hoses | 5 | * | 1 Jul 2010 |
| In-situ permanently installed cylinders | 30 | * | 1 Jul 2010 |
| Leak detection systems | 8 | * | 1 Jul 2010 |
| Leisure market cylinders (4.5 and 9 kgs capacity) | 15 | * | 1 Jul 2010 |
| Loading arms: | |||
| Terminal | 10 | * | 1 Jul 2010 |
| Marine | 25 | * | 1 Jul 2010 |
| LPG fleet refuelling facility: | |||
| Dispenser | 10 | * | 1 Jul 2010 |
| Guns and nozzles | 3 | * | 1 Jul 2010 |
| Hoses | 5 | * | 1 Jul 2010 |
| Meters | 7 | * | 1 Jul 2010 |
| Piping | 20 | * | 1 Jul 2010 |
| Pump sets | 10 | * | 1 Jul 2010 |
| Storage tanks | 30 | * | 1 Jul 2010 |
| Valves | 10 | * | 1 Jul 2010 |
| LPG tank truck assets: | |||
| LPG storage tank | 20 | * | 1 Jul 2010 |
| Metering systems | 7 | * | 1 Jul 2010 |
| Pumping systems: | |||
| Pumps | 7 | * | 1 Jul 2010 |
| Hoses | 5 | * | 1 Jul 2010 |
| Hose reels | 7 | * | 1 Jul 2010 |
| Guns and nozzles | 3 | * | 1 Jul 2010 |
| Pipes and fittings | 7 | * | 1 Jul 2010 |
| Valves | 7 | * | 1 Jul 2010 |
| Product piping systems: | |||
| Pipes | 20 | * | 1 Jul 2010 |
| Valves | 10 | * | 1 Jul 2010 |
| Pumps | 7 | * | 1 Jul 2010 |
| Stillages | 5 | * | 1 Jul 2010 |
| Vapour recovery units and vapour compressors | 7 | * | 1 Jul 2010 |
| Weighbridges | 25 | * | 1 Jul 2010 |
[13] Table A, industry category RETAIL TRADE (39110 to 43209), sub- category Fuel retailing (40000)
Substitute
| Fuel retailing (40000) | ||||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION | |
| Air compressors and air lines | 7 | * | 1 Jul 2010 | |
| Automatic tank gauges | 10 | * | 1 Jul 2010 | |
| Canopy lighting: | ||||
| Liquid emitting diode | 10 | * | 1 Jul 2010 | |
| Radiant gas positive | 5 | * | 1 Jul 2010 | |
| Convenience store assets: | ||||
| Air conditioning systems | 7 | * | 1 Jul 2010 | |
| Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) | 10 | * | 1 Jul 2010 | |
| CCTV video surveillance systems | 4 | * | 1 Jul 2010 | |
| Coffee making machines including espresso and drip filter type machines | 5 | * | 1 Jul 2010 | |
| Counters - freestanding | 10 | * | 1 Jul 2010 | |
| Display shelving and racking | 10 | * | 1 Jul 2010 | |
| Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors) excluding doors | 7 | * | 1 Jul 2010 | |
| Hot food display assets including bain maries | 10 | * | 1 Jul 2010 | |
| Microwave ovens | 5 | * | 1 Jul 2010 | |
| Pie warmers and heating units | 10 | * | 1 Jul 2010 | |
| Refrigerated cabinets and freezers | 10 | * | 1 Jul 2010 | |
| PA systems | 12 | * | 1 Jul 2010 | |
| Point of sale assets: | * | 1 Jul 2010 | ||
| Barcode scanners | 6 | * | 1 Jul 2010 | |
| Electronic funds transfer point of sale machines (EFTPOS) | 6 | * | 1 Jul 2010 | |
| Forecourt controllers | 6 | * | 1 Jul 2010 | |
| Safes: | ||||
| Cash storage | 10 | * | 1 Jul 2010 | |
| Cash vending | 7 | * | 1 Jul 2010 | |
| Cigarette safes | 7 | * | 1 Jul 2010 | |
| Emergency shut off systems | 10 | * | 1 Jul 2010 | |
| Facility signs | 7 | * | 1 Jul 2010 | |
| Gasoline and diesoline assets: | ||||
| Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) | 8 | * | 1 Jul 2010 | |
| Leak protection pressure systems | 8 | * | 1 Jul 2010 | |
| Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) | 10 | * | 1 Jul 2010 | |
| Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems | 7 | * | 1 Jul 2010 | |
| Pay at pump card reading systems | 6 | * | 1 Jul 2010 | |
| Submersible turbine pumps | 8 | * | 1 Jul 2010 | |
| Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes): | 20 | * | 1 Jul 2010 | |
| Underground fuel storage tanks – steel and fibreglass: | 20 | * | 1 Jul 2010 | |
| Hot water systems | 10 | * | 1 Jul 2010 | |
| LPG assets: | ||||
| LPG pumps | 7 | * | 1 Jul 2010 | |
| LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) | 10 | * | 1 Jul 2010 | |
| LPG storage tanks – aboveground and underground | 30 | * | 1 Jul 2010 | |
| Underground steel piping systems (incorporating pipes, fittings and manholes) | 20 | * | 1 Jul 2010 | |
[14] Table A, industry category RETAIL TRADE (39110 to 43209), sub- category Food retailing (41100 to 41290)
Substitute
| Food retailing (41100 to 41290) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Butchers’ plant | 20 | 1 Jan 2001 | |
[15] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), after sub-category Road transport (46100 to 53090)
Omit
| Rail transport (46100 - 47200) |
Substitute
| Rail freight and passenger transport services (46100 - 47200) |
[16] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), after sub-category Road transport (46100 to 46239)
Insert
| Tramway and light rail passenger transport services (46220) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Infrastructure assets: | |||
| Communication, computer and passenger support assets: | |||
| Automatic Vehicle Monitoring computer systems | 10 | * | 1 Jul 2010 |
| Automatic Vehicle Monitoring tram borne equipment including transponders | 10 | * | 1 Jul 2010 |
| CCTV systems | 4 | * | 1 Jul 2010 |
| Control systems | 10 | * | 1 Jul 2010 |
| Hand-held passenger ticketing machines | 5 | * | 1 Jul 2010 |
| Passenger information displays | 10 | * | 1 Jul 2010 |
| Passenger ticketing machines | 15 | * | 1 Jul 2010 |
| Radio base stations, intercoms | 7 | * | 1 Jul 2010 |
| Electrification assets: | |||
| Lighting | 15 | * | 1 Jul 2010 |
| Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) | 30 | * | 1 Jul 2010 |
| Power transformers | 40 | * | 1 Jul 2010 |
| Substations (incorporating switchgear and circuit breakers) | 40 | * | 1 Jul 2010 |
| Signalling assets (including automatic points) | 15 | * | 1 Jul 2010 |
| Trackwork (incorporating track drainage): | |||
| Ballasted track | 25 | * | 1 Jul 2010 |
| Curved track | 20 | * | 1 Jul 2010 |
| Embedded track | 30 | * | 1 Jul 2010 |
| Points (excluding automatic points) and crossings | 20 | * | 1 Jul 2010 |
| Track within depots | 40 | * | 1 Jul 2010 |
| Track maintenance assets: | |||
| Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) | 15 | * | 1 Jul 2010 |
| Rolling stock: | |||
| Bogies | 30 | * | 1 Jul 2010 |
| Carriages, modules, saloons | 30 | * | 1 Jul 2010 |
| Pantographs | 15 | * | 1 Jul 2010 |
[17] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), sub-category Rail transport (47100 to 47200)
After
| Turnouts and crossings | 20 | * | 1 Jan 2002 |
Insert
| Monorail operation assets | |||
| Infrastructure assets: | |||
| Communication, computer and passenger assets: | |||
| CCTV systems | 4 | * | 1 Jul 2010 |
| Control systems including commutators | 10 | * | 1 Jul 2010 |
| Hand held passenger ticketing machines | 5 | * | 1 Jul 2010 |
| Passenger information displays | 10 | * | 1 Jul 2010 |
| Passenger ticketing machines | 15 | * | 1 Jul 2010 |
| Phones, radio base stations, intercoms | 7 | * | 1 Jul 2010 |
| Rescue and recovery vehicles | 30 | * | 1 Jul 2010 |
| Electrification assets: | |||
| Collector rails | 30 | * | 1 Jul 2010 |
| Lighting | 15 | * | 1 Jul 2010 |
| Power transformers | 40 | * | 1 Jul 2010 |
| Standby generators | 25 | * | 1 Jul 2010 |
| Substations (incorporating switchgear and circuit breakers) | 40 | * | 1 Jul 2010 |
| Uninterruptible power supply systems | 5 | * | 1 Jul 2010 |
| Track and maintenance assets: | |||
| Beams and columns | 30 | * | 1 Jul 2010 |
| Maintenance vehicles | 15 | * | 1 Jul 2010 |
| Track | 30 | * | 1 Jul 2010 |
| Track switches | 30 | * | 1 Jul 2010 |
| Traversers | 30 | * | 1 Jul 2010 |
| Rolling stock: | |||
| Bogies | 30 | * | 1 Jul 2010 |
| Carriages, modules, saloons | 30 | * | 1 Jul 2010 |
[18] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), sub-category Aiport operations and other air transport support services (52200)
Omit
| Aiport operations and other air transport support services (52200) |
Substitute
| Airport operations and other air transport support services (52200) |
[19] Table A, Industry category ADMINISTRATIVE and SUPPORT SERVICES (72110 to 73200), sub-category Building cleaning, pest control and other support services (73110 to 73200)
Omit
| 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 |
Substitute
| Building and other industrial cleaning services (73110) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) | 5 | * | 1 Jul 2010 |
| Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) | 2 | * | 1 Jul 2010 |
| Drying and restoration assets (including air movers and dehumidifiers) | 5 | * | 1 Jul 2010 |
| Extractors for carpet and upholstery cleaning: | |||
| Spot extractors (including portable handheld and brief case size extractors for stain removal) | 3 | * | 1 Jul 2010 |
| Other (including walk behind and self-contained carpet extractors) | 5 | * | 1 Jul 2010 |
| Truck or van mounted | 10 | * | 1 Jul 2010 |
| Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): | |||
| Portable | 5 | * | 1 Jul 2010 |
| Ride-on | 5 | * | 1 Jul 2010 |
| Pressure washers: | |||
| Portable | 4 | * | 1 Jul 2010 |
| Trailer or truck mounted | 7 | * | 1 Jul 2010 |
| Scrubbers, hard floor: | |||
| Portable | 5 | * | 1 Jul 2010 |
| Ride-on | 7 | * | 1 Jul 2010 |
| Steam cleaners for sanitising floor and surfaces | 5 | * | 1 Jul 2010 |
| Sweepers, hard floor: | |||
| Portable | 5 | * | 1 Jul 2010 |
| Ride-on | 7 | * | 1 Jul 2010 |
| Road sweeper trucks (including sweepers) | 10 | *# | 1 Jul 2010 |
| Vacuum cleaners: | |||
| Backpack and pull along machines | 3 | * | 1 Jul 2010 |
| Other portable (including upright machines) | 5 | * | 1 Jul 2010 |
| Ride-on or stand on | 7 | * | 1 Jul 2010 |
| Gardening services (73130) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Arboriculture and gardening services: | |||
| Blowers | 3 | * | 1 Jan 2004 |
| Brushcutters (including whipper snippers) | 2 | * | 1 Jan 2004 |
| Chainsaws (including pole pruners) | 2 | * | 1 Jan 2004 |
| Elevating work platforms | 15 | * | 1 Jan 2004 |
| Hand tools (including pruner, rake, hedge shears, loppers and tree saws) | 3 | * | 1 Jan 2004 |
| Hedge trimmers | 4 | * | 1 Jan 2004 |
| Lawn edgers (excluding brushcutters) | 4 | * | 1 Jan 2004 |
| Lawn mowers: | |||
| Cylinder | 7 | * | 1 Jan 2004 |
| Push (rotary) | 2 | * | 1 Jan 2004 |
| 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 |
[20] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (94110 to 94199)
Omit the following items
| Motor garage equipment: | ||
| Drums | 4 | 1 Jan 2001 |
| Kerbside tanks | 10 | 1 Jan 2001 |
| Self-service pump installations (comprising pump and coin unit) | 10 | 1 Jan 2001 |
[21] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Personal and other Services (95110 to 95291)
Omit the following items
| Cleaners plant: | ||
| Electronic floor polishers | 10 | 1 Jan 2001 |
| Dry cleaning plant | 10 | 1 Jan 2001 |
| Hairdressers’ plant (including, partitions, cubicles, neon lighting tubes and wash basins) | 20 | 1 Jan 2001 |
| Laundry plant | 1 Jan 2001 | |
| General plant | 10 | 1 Jan 2001 |
| Washing machines | 62/3 | 1 Jan 2001 |
[22] Table A, industry category OTHER SERVICES (94110 to 96030), after sub-category Personal and other Services (95110 to 95291)
Insert
| Hairdressing and beauty services (95110) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Beauty industry assets: | |||
| Electrical treatment assets: | |||
| Faradic, galvanic, high frequency and multi function units | 10 | * | 1 Jul 2010 |
| Light therapy units (including intense pulse light systems) | 10 | * | 1 Jul 2010 |
| Micro dermabrasion units | 5 | * | 1 Jul 2010 |
| Hydrotherapy assets: | |||
| Spa capsules | 10 | * | 1 Jul 2010 |
| Vichy shower units | 10 | * | 1 Jul 2010 |
| Wet tables | 10 | * | 1 Jul 2010 |
| Massage and treatments beds: | |||
| Dry hydrotherapy (including flotation) | 7 | * | 1 Jul 2010 |
| Electronic | 7 | * | 1 Jul 2010 |
| Non electronic (including folding) | 10 | * | 1 Jul 2010 |
| Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) | 10 | * | 1 Jul 2010 |
| Sterilisation processing assets (including autoclaves and hot towel cabinets) | 5 | * | 1 Jul 2010 |
| Hairdressing industry assets: | |||
| Barber chairs | 15 | * | 1 Jul 2010 |
| Coffee making machines (including espresso and drip filter type) | 5 | * | 1 Jul 2010 |
| Cutting chairs (including styling chairs and cutting stools) | 10 | * | 1 Jul 2010 |
| Cutting and styling workstations, freestanding | 10 | * | 1 Jul 2010 |
| Display shelving, freestanding | 10 | * | 1 Jul 2010 |
| Hairdryers and heat accelerator machines (excluding hand held) | 15 | * | 1 Jul 2010 |
| Reception furniture (including lobby chairs, desks, lounges, sofas and tables) | 10 | * | 1 Jul 2010 |
| Shampoo units and wash lounges, freestanding | 10 | * | 1 Jul 2010 |
| Laundry and dry cleaning services (95310) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Carpet, upholstery and rug cleaning services assets: | |||
| Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) | 5 | * | 1 Jul 2010 |
| Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) | 5 | * | 1 Jul 2010 |
| Drying and restoration assets (including air movers and dehumidifiers) | 5 | * | 1 Jul 2010 |
| Extractors for carpet and upholstery cleaning: | |||
| Spot extractors (including portable handheld and brief case size extractors for stain removal) | 3 | * | 1 Jul 2010 |
| Other (including walk behind and self- contained carpet extractors) | 5 | * | 1 Jul 2010 |
| Truck or van mounted | 10 | * | 1 Jul 2010 |
| Vacuum cleaners: | |||
| Backpack and pull along machines | 3 | * | 1 Jul 2010 |
| Other portable (including upright machines) | 5 | * | 1 Jul 2010 |
| Dry cleaning plant | 10 | 1 Jan 2001 | |
| Laundry plant | 1 Jan 2001 | ||
| General plant | 10 | 1 Jan 2001 | |
| Washing machines | 62/3 | 1 Jan 2001 | |
[23] Heading to Table B
Omit
Table B as at 1 July 2009
Substitute
Table B as at 1 July 2010
[24] Table B, items beginning with B
Omit
| Bowser Machines (including self service) | 10 | 1 Jan 2001 |
| Bowser Tanks (underground) | 131/3 | 1 Jan 2001 |
[25] Table B, items beginning with C
Omit
| Containers (metal, for liquefied petroleum gas) | 131/3 | 1 Jan 2001 |
[26] Table B, items beginning with G
Omit
| Gas Cylinders LPG | 131/3 | 1 Jan 2001 |
[27] Table B, items beginning with I
Omit
| Industrial Sweeper | 62/3 | 1 Jan 2001 |
[28] Table B, items beginning with S
Omit
| Steam Cleaners | 131/3 | 1 Jan 2001 |
Actions
Download as PDF
Download as Word Document
Citations
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2010 (No. 1) (Cth)
Cases Citing This Decision
0
Cases Cited
0
Statutory Material Cited
0