Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2011 (No. 1) (Cth)

Legislative Instrument

Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2011 (No 1)

I, Lyndall Joy Crompton, Assistant Commissioner, Large Business and International make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.

Dated this 6th day of May 2011.

Lyndall Crompton

Lyndall Joy Crompton

Assistant Commissioner, Large Business and International.

1. Name of Determination

This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2011 (No 1).

1. Commencement

This Determination commences on 1 July 2011.

1. 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 2010

Substitute

Table A as at 1 July 2011

[2]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Sugar and confectionery manufacturing (11810 to 11820)

Omit

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

Substitute

Sugar manufacturing (11810)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Sugar milling assets:
Cane delivery assets:
Cane bin assets:
Rail bins	20	*	1 Jul 2011
Rail bin automatic coupling/de-coupling                        devices	12	*	1 Jul 2011
Road bins	12	*	1 Jul 2011
Rail assets (excluding cane bin assets) - see                Table A Rail transport (47100 to 47200)
Receival station assets:
Cane levellers	20	*	1 Jul 2011
Cane receival hoppers	25	*	1 Jul 2011
Tipplers	25	*	1 Jul 2011
Weighbridges	20	*	1 Jul 2011
Cane juice extraction assets:
Cane shredding machines (incorporating drives)	30	*	1 Jul 2011
Crushing mills (incorporating drives)	30	*	1 Jul 2011
Rotary juice screens	15	*	1 Jul 2011
Cane juice filtration and clarification assets:
Clarifiers	25	*	1 Jul 2011
Flash tanks	20	*	1 Jul 2011
Juice heaters	20	*	1 Jul 2011
Lime and mud storage bins	25	*	1 Jul 2011
Lime slakers	20	*	1 Jul 2011
Mud mixers/minglers	20	*	1 Jul 2011
Rotary vacuum mud filters	20	*	1 Jul 2011
Evaporation and crystallisation assets:
Centrifugals	25	*	1 Jul 2011
Crystallisers	20	*	1 Jul 2011
Evaporators	30	*	1 Jul 2011
Magma mixers	20	*	1 Jul 2011
Magma/massecuite distributors and receivers	20	*	1 Jul 2011
Massecuite re-heaters	20	*	1 Jul 2011
Seed vessels	20	*	1 Jul 2011
Sugar melters	20	*	1 Jul 2011
Vacuum pans	30	*	1 Jul 2011
Vapour condensers:
Mild steel	20	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Molasses storage assets:
Coolers	15	*	1 Jul 2011
Dams (earthworks only)	40	*	1 Jul 2011
Dam bladders and covers	12	*	1 Jul 2011
Tanks	30	*	1 Jul 2011
Power generation assets:
Ash filters (including rotary and horizontal belt                    vacuum filters)	15	*	1 Jul 2011
Bagasse handling assets:
Bagacillo collection systems	15	*	1 Jul 2011
Bagasse bins (incorporating stacking and                    reclaim systems)	30	*	1 Jul 2011
Other power generation assets – see Table A              Electricity supply (26110 to 26400)
Sugar drying and storage assets:
Hoppers (weigh and feed)	25	*	1 Jul 2011
Lump breakers	15	*	1 Jul 2011
Rotary sugar dryers	25	*	1 Jul 2011
Sugar storage bins and silos	30	*	1 Jul 2011
Vibratory screens	15	*	1 Jul 2011
Support assets:
Air compression assets:
Air dryers	12	*	1 Jul 2011
Air receivers	20	*	1 Jul 2011
Compressors	12	*	1 Jul 2011
Packaged air compression systems	12	*	1 Jul 2011
Blowers and fans	15	*	1 Jul 2011
Control system assets:
Control cabinets and switchgear	10	*	1 Jul 2011
Instrumentation	10	*	1 Jul 2011
Programmable logic controllers	10	*	1 Jul 2011
Switchboards	20	*	1 Jul 2011
Variable speed drives	10	*	1 Jul 2011
Conveyors (including framework and                                   enclosures)	20	*	1 Jul 2011
Conveyor belt weighers	15	*	1 Jul 2011
Dust collectors (including ducting and excluding              bagacillo collection systems)	20	*	1 Jul 2011
Heat exchangers	15	*	1 Jul 2011
Laboratory assets:
Cutter grinders	15	*	1 Jul 2011
Moisture determination ovens	10	*	1 Jul 2011
Polarimeters	10	*	1 Jul 2011
Rotary juice samplers	15	*	1 Jul 2011
Spectrometers	10	*	1 Jul 2011
Wet disintegrators	15	*	1 Jul 2011
Overhead cranes (See Table B – Cranes)
Piping and valves:
Piping:
Mild steel	15	*	1 Jul 2011
Non ferrous	20	*	1 Jul 2011
Stainless steel	25	*	1 Jul 2011
Valves	10	*	1 Jul 2011
Pumps	15	*	1 Jul 2011
Tanks (excluding molasses storage tanks):
Water storage tanks	25	*	1 Jul 2011
Other tanks:
Mild steel	20	*	1 Jul 2011
Plastic	15	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Water treatment and cooling assets:
Clarifiers	25	*	1 Jul 2011
Cooling and effluent ponds	40	*	1 Jul 2011
Cooling towers:
Field erected	25	*	1 Jul 2011
Packaged	15	*	1 Jul 2011
Ion exchange systems	15	*	1 Jul 2011
Sugar refining assets:
Affination assets:
Centrifugals	25	*	1 Jul 2011
Magma mixers	20	*	1 Jul 2011
Sugar melters	20	*	1 Jul 2011
Melter liquor screens	15	*	1 Jul 2011
Clarification and de-colourising assets:
Carbon regeneration kilns	15	*	1 Jul 2011
Clarifiers	25	*	1 Jul 2011
Deep bed filters	30	*	1 Jul 2011
De-colourising columns:
Carbon based	30	*	1 Jul 2011
Resin based	20	*	1 Jul 2011
Evaporation and crystallisation assets:
Centrifugals	25	*	1 Jul 2011
Evaporators	30	*	1 Jul 2011
Magma/massecuite distributors and receivers	20	*	1 Jul 2011
Vacuum pans	30	*	1 Jul 2011
Vapour condensers:
Mild steel	20	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Packaging assets:
Bagging machines (including flow wrappers,    form fill and seal machines, and roll wrapping          machines)	15	*	1 Jul 2011
Bottling assets:
Bottle capping, filling and unscrambling    machines	15	*	1 Jul 2011
Syrup and treacle filter presses	15	*	1 Jul 2011
UV disinfectors	15	*	1 Jul 2011
Carton erecting, packing and closing                              machines (including cartoners)	15	*	1 Jul 2011
Case erecting, packing and closing                                machines (including casepackers)	15	*	1 Jul 2011
Inspection equipment (including check                         weighers, metal detectors, counting machines)	10	*	1 Jul 2011
Multihead and singlehead weighers	15	*	1 Jul 2011
Palletisers and de-palletisers	15	*	1 Jul 2011
Product identification labellers including                 decorating, applicator and coding machines	10	*	1 Jul 2011
Wrapping machines including shrink wrappers,    stretch wrappers and strapping machines	15	*	1 Jul 2011
Sugar receival, drying, screening, and storage       assets:
Bins, hoppers and silos	30	*	1 Jul 2011
Lump breakers	15	*	1 Jul 2011
Rotary sugar dryers	25	*	1 Jul 2011
Sugar throwers	15	*	1 Jul 2011
Vibratory screens (including graders and                       scalpers)	15	*	1 Jul 2011
Support assets:
Air compression assets:
Air dryers	12	*	1 Jul 2011
Air receivers	20	*	1 Jul 2011
Compressors	12	*	1 Jul 2011
Packaged air compression systems	12	*	1 Jul 2011
Blowers and fans	15	*	1 Jul 2011
Boilers (packaged type only)	20	*	1 Jul 2011
Control system assets:
Control cabinets and switchgear	10	*	1 Jul 2011
Instrumentation	10	*	1 Jul 2011
Program logic controllers (PLCs)	10	*	1 Jul 2011
Switchboards	20	*	1 Jul 2011
Variable speed drives (VSDs)	10	*	1 Jul 2011
Conveyors (including framework and                                   enclosures):
Packaging conveyors	15	*	1 Jul 2011
Other conveyors	20	*	1 Jul 2011
Cooling towers:
Field erected	25	*	1 Jul 2011
Packaged	15	*	1 Jul 2011
Dust collectors (including ducting)	20	*	1 Jul 2011
Heat exchangers	15	*	1 Jul 2011
Pipes and valves:
Pipes:
Mild steel	15	*	1 Jul 2011
Non ferrous	20	*	1 Jul 2011
Stainless steel	25	*	1 Jul 2011
Valves	10	*	1 Jul 2011
Pumps	15	*	1 Jul 2011
Refractometers	10	*	1 Jul 2011
Spectrometers	10	*	1 Jul 2011
Tanks:
Water storage tanks	25	*	1 Jul 2011
Other tanks:
Mild steel	20	*	1 Jul 2011
Plastic	15	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Weighbridges	20	*	1 Jul 2011

Confectionery manufacturing (11820)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Confectioners’ machinery	20	1 Jan 2001

[3]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18110 to 18130)

Omit

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

Substitute

Industrial gas manufacturing (18110)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Industrial gas - general manufacturing assets:
Air and gas cooling and heating assets:
Heat exchangers	15	*	1 Jul 2011
Moisture condensers	20	*	1 Jul 2011
Quench drums	20	*	1 Jul 2011
Refrigeration units	20	*	1 Jul 2011
Air and gas purification assets:
Adsorption systems	25	*	1 Jul 2011
Gas scrubbers	20	*	1 Jul 2011
Reactors	25	*	1 Jul 2011
Compressors	25	*	1 Jul 2011
Gas buffer and surge tanks	25	*	1 Jul 2011
Silencers/mufflers	20	*	1 Jul 2011
Industrial gas - manufacturing assets for specific gases:
Acetylene manufacturing assets (carbide process):
Acetylene compressors	25	*	1 Jul 2011
Acetylene generators (incorporating hoppers)	30	*	1 Jul 2011
Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers)	20	*	1 Jul 2011
Calcium hydroxide settling ponds and tanks	20	*	1 Jul 2011
Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus)	12	*	1 Jul 2011
Dust collection systems	20	*	1 Jul 2011
Flashback arrestors	10	*	1 Jul 2011
Argon, nitrogen and oxygen manufacturing assets (cryogenic process):
Air filtering units for process air (incorporating housing and filters)	20	*	1 Jul 2011
Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures)	30	*	1 Jul 2011
Evaporative coolers (nitrogen cooled) and spray coolers	20	*	1 Jul 2011
Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures)	30	*	1 Jul 2011
Turbine expansion engines	25	*	1 Jul 2011
Carbon dioxide (CO2) manufacturing assets:
Amine based adsorption/desorption systems	20	*	1 Jul 2011
Liquefaction assets (including condensers, condensate receivers and separators)	25	*	1 Jul 2011
Dry ice manufacturing assets:
Dry ice cutting machines	10	*	1 Jul 2011
Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines)	10	*	1 Jul 2011
Dry ice presses	20	*	1 Jul 2011
Dry ice shipping boxes	10	*	1 Jul 2011
Extraction fans for waste CO2	10	*	1 Jul 2011
Pelletisers	15	*	1 Jul 2011
Helium manufacturing assets:
Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures)	30	*	1 Jul 2011
Turbine expansion engines	25	*	1 Jul 2011
Hydrogen manufacturing assets:
Gasifiers and steam reformer furnaces	25	*	1 Jul 2011
Industrial gas distribution assets:
Compressor assets:
Air receivers	20	*	1 Jul 2011
Compressors (including those for helium gas, industrial air and medical air)	15	*	1 Jul 2011
Cylinder filling assets:
Cylinder filling station assets:
High pressure hoses	10	*	1 Jul 2011
Manifolds and piping (incorporating flashback arrestors):
Acetylene gas	10	*	1 Jul 2011
Other gases	20	*	1 Jul 2011
Water cooling system for acetylene cylinders (incorporating piping and spray nozzles)	20	*	1 Jul 2011
Cylinder frames (incorporating manifolds and piping)	15	*	1 Jul 2011
Cylinders:
Gas cylinders	30	*	1 Jul 2011
Liquid gas cylinders:
Flasks	7	*	1 Jul 2011
Other liquid gas cylinders	15	*	1 Jul 2011
Cylinder valves	10	*	1 Jul 2011
Cylinder handling assets:
Baskets, crates, and pallets	12	*	1 Jul 2011
Tippers and trolleys	10	*	1 Jul 2011
Cylinder preparation assets:
Boilers	10	*	1 Jul 2011
Cylinder brushing machines	10	*	1 Jul 2011
Cylinder drying cabinets (incorporating heaters and fans)	15	*	1 Jul 2011
Cylinder inspection lights	10	*	1 Jul 2011
Cylinder spray booths	15	*	1 Jul 2011
Cylinder stamping machines	10	*	1 Jul 2011
Cylinder testing machines	10	*	1 Jul 2011
Cylinder valving machines (incorporating safety enclosures)	15	*	1 Jul 2011
Tank truck assets:
Gas storage tanks	20	*	1 Jul 2011
Hoses	5	*	1 Jul 2011
Metering systems	7	*	1 Jul 2011
Pipes and valves	10	*	1 Jul 2011
Pumps	10	*	1 Jul 2011
Tanker filling station assets:
Breakaway couplings	12	*	1 Jul 2011
Framework, manifolds and piping	20	*	1 Jul 2011
Tanker filling hoses	10	*	1 Jul 2011
Weighbridges	20	*	1 Jul 2011
Vapourisers	20	*	1 Jul 2011
Support and other assets:
Air drying systems for industrial and instrument air	15	*	1 Jul 2011
Control system assets:
Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs)	10	*	1 Jul 2011
System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement)	10	*	1 Jul 2011
Cooling towers:
Field erected	20	*	1 Jul 2011
Packaged	15	*	1 Jul 2011
Customer installations assets:
Adsorption based nitrogen and oxygen generation systems (skid type) assets:
Membrane systems	10	*	1 Jul 2011
Pressure swing adsorption (PSA) systems	12	*	1 Jul 2011
Vacuum swing adsorption (VSA) systems	15	*	1 Jul 2011
Blowers and compressors	15	*	1 Jul 2011
Freezers (including batch freezers, freeze tunnels, and tumble freezers)	15	*	1 Jul 2011
Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices)	4	*	1 Jul 2011
Gas analysis assets:
Chromatographs	15	*	1 Jul 2011
Other analysers	10	*	1 Jul 2011
Gas storage assets:
Liquid CO2storage assets:
Tanks	30	*	1 Jul 2011
Tank refrigeration units	10	*	1 Jul 2011
Vacuum insulated tanks	30	*	1 Jul 2011
Piping assets:
Flow meters	10	*	1 Jul 2011
Pipes:
Carbon steel	20	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Pipelines	30	*	1 Jul 2011
Valves	10	*	1 Jul 2011
Platform scales	20	*	1 Jul 2011
Pumps:
Cryogenic pumps	15	*	1 Jul 2011
Liquid CO2 pumps	15	*	1 Jul 2011
Other pumps	15	*	1 Jul 2011
Safety assets:
Fire control and alarm assets (see in Table B)
Gas leakage monitors:
Fixed	10	*	1 Jul 2011
Portable	4	*	1 Jul 2011

Basic chemical and chemical product manufacturing (18120 to 18130)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Chemical manufacturing plant:
General plant	131/3	1 Jan 2001
Organic peroxides explosion (cell block)	20	1 Jan 2001
Eucalyptus oil plant:
Stills (coolers)	40	1 Jan 2001
Tanks	40	1 Jan 2001
Fertiliser manufacturing plant	20	1 Jan 2001
Salt manufacturing and refining plant	10	1 Jan 2001
Sulphuric acid plant:
Acid chambers (irrespective of raw material used)	20	1 Jan 2001
Plant:
Where pyrites used in manufacture of the acid	10	1 Jan 2001
Where natural sulphur (brimstone) so used	131/3	1 Jan 2001

[4]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-metallic mineral product manufacturing (20210 to 20900)

Substitute

Non-metallic mineral product manufacturing (20210 to 20900)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Monumental masons’ plant	131/3	1 Jan 2001
Slate works plant	20	1 Jan 2001

Ceramic product manufacturing (20210 to 20290)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Clay brick and paver manufacturing assets: (Determinations for assets used in mining clay are shown under the heading Construction material mining (09110 to 09190))
Box feeders	20	*	1 Jul 2011
Control systems	10	*	1 Jul 2011
Conveyors	20	*	1 Jul 2011
Cutters	15	*	1 Jul 2011
De-hackers (excluding robots)	20	*	1 Jul 2011
Dryers	25	*	1 Jul 2011
Extruders	15	*	1 Jul 2011
Kiln/dryer car cable hauler system assets       (incorporating                cable, gearbox, pulling wheels and    motors)	10	*	1 Jul 2011
Kiln/dryer/transfer car track work	12	*	1 Jul 2011
Kiln/dryer cars	10	*	1 Jul 2011
Kilns	20	*	1 Jul 2011
Robots	10	*	1 Jul 2011
Setting assets (excluding robots)	20	*	1 Jul 2011
Transfer cars	15	*	1 Jul 2011
Wrapping and strapping machines	10	*	1 Jul 2011
Pottery plant	20	1 Jan 2001

Cement manufacturing (20310)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Cooling assets:
Air to air coolers	20	*	1 Jul 2011
Evaporation coolers:
Cement coolers	20	*	1 Jul 2011
Conditioning towers (incorporating spray                       systems)	20	*	1 Jul 2011
Grate coolers (incorporating grate conveyor and       quenching fans)	25	*	1 Jul 2011
Drying assets:
Fluid bed dryers	20	*	1 Jul 2011
Hot gas generators	15	*	1 Jul 2011
Rotary dryers	20	*	1 Jul 2011
Electrical installation assets (including cabling):
Power generators	15	*	1 Jul 2011
Switchboards	20	*	1 Jul 2011
Transformers	20	*	1 Jul 2011
Emissions control assets:
Dedusting fans	20	*	1 Jul 2011
Particulate filtering assets (excluding filter units       incorporated in kiln bypass systems):
Bagfilter systems (incorporating housing and              filters)	20	*	1 Jul 2011
Electrostatic precipitators	20	*	1 Jul 2011
Stacks (excluding stacks incorporated in kiln bypass systems)	25	*	1 Jul 2011
Milling assets (used for raw material and cement milling including gearbox and drives):
Ball mills (including dryer systems and       separators/classifiers where incorporated in the mill)	25	*	1 Jul 2011
Hammer mills (including dryer systems and       separators/classifiers where incorporated in the mill)	20	*	1 Jul 2011
Roller mills (vertical) (including dryer systems and       separators/classifiers where incorporated in the mill)	25	*	1 Jul 2011
Roller presses	20	*	1 Jul 2011
Separators/classifiers (including single and multi       cyclones)	15	*	1 Jul 2011
Preheat and clinker production assets:
Cyclone preheaters (incorporating tower structure,       lifts, cyclones, precalciners, ducts, inlet chambers       and meal pipes)	20	*	1 Jul 2011
Kilns (incorporating kiln shell, inlet chamber, roller              stations, thrust unit, kiln hood, burner and drive)	25	*	1 Jul 2011
Kiln bypass systems (incorporating bypass ducts,       heat exchangers, spray towers, filter units, ID fans       and stacks)	10	*	1 Jul 2011
Kiln guns	5	*	1 Jul 2011
Kiln shell scanners	10	*	1 Jul 2011
Quarrying assets:
Construction material mining assets - see Table A        Construction material mining (09110 to 09190)
Scrapers	7	*	1 Jul 2011
Storage, handling and packing assets:
Conveyor systems (mechanical and pneumatic type     incorporating structures, moving media, gearboxes,     motors, fans, feeders, flowgates, feed valves and      weighers):
Mechanical:
Belt, screw, drag chain, apron/pan conveyors	15	*	1 Jul 2011
Bucket elevators	20	*	1 Jul 2011
Pneumatic:
Air lift elevators	15	*	1 Jul 2011
Air slides	15	*	1 Jul 2011
Hoppers, bins and tanks	20	*	1 Jul 2011
Packaging assets:
Packing/bagging machines	15	*	1 Jul 2011
Palletisers	15	*	1 Jul 2011
Wrappers	10	*	1 Jul 2011
Pressure vessels (other than air/shock blast units)	25	*	1 Jul 2011
Silos:
Concrete, generally	50	*	1 Jan 2004
Concrete (used for gypsum or wetslag, 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
Stockpile assets:
Reclaim tunnels	25	*	1 Jul 2011
Reclaimers	25	*	1 Jul 2011
Stackers	25	*	1 Jul 2011
Unloading/loading assets:
Bulk loading devices (including loading spouts                    and telescopic chutes)	10	*	1 Jul 2011
Railcar and truck unloaders (including pump                unloading and vacuum pressure unloading                  systems)	20	*	1 Jul 2011
Ship unloading/loading assets - see Table A                Water transport and support services (48100 to              48200) and (52110 to 52190)
Weighbridges	20	*	1 Jul 2011
Support assets:
Air compression assets:
Packaged air compressors (compressor, drier                    and receiver in one integrated unit)	10	*	1 Jul 2011
Other air compressor systems	15	*	1 Jul 2011
Air/shock blast units	8	*	1 Jul 2011
Control systems (process and safety control       systems incorporating PLCs, cabling, monitors,       sensors and switchgear but excluding software)	10	*	1 Jul 2011
Cranes	20	*	1 Jul 2011
Hoists	20	*	1 Jul 2011
ID (induced draught) fans	15	*	1 Jul 2011
Pumps	15	*	1 Jul 2011
Testing equipment:
Generally (including spectrometers, gas                        chromatographs, titrators, calorimeters, laser              granulometers, photometers, moisture                           analysers,                 drying ovens)	8	*	1 Jul 2011
Raw material analysers	5	*	1 Jul 2011
XRF/XRD analysers	5	*	1 Jul 2011

Plaster product manufacturing (20320)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Plasterboard and cornice manufacturing assets:
General:
Bins	20	*	1 Jul 2011
Control systems	10	*	1 Jul 2011
Conveyors (including belt conveyors, belt                      stacker conveyors, bucket elevators and screw                   conveyors)	20	*	1 Jul 2011
Dust collection assets (including bag dust                     collectors, blowers, cyclones and fans)	20	*	1 Jul 2011
Dust detectors	5	*	1 Jul 2011
Fans/blowers (excluding blowers used with hot              pits)	20	*	1 Jul 2011
Feeders	15	*	1 Jul 2011
Flow meters	10	*	1 Jul 2011
Hoppers	20	*	1 Jul 2011
Lump breakers	20	*	1 Jul 2011
Pumps	10	*	1 Jul 2011
Rotary valves	15	*	1 Jul 2011
Silos (steel)	20	*	1 Jul 2011
Tanks	20	*	1 Jul 2011
Plaster milling assets:
Bulk bag handling assets	20	*	1 Jul 2011
Calciners	20	*	1 Jul 2011
Grinding/hammer mills	20	*	1 Jul 2011
Heat generators	15	*	1 Jul 2011
Hot pits:
Blowers	12	*	1 Jul 2011
Vessels	20	*	1 Jul 2011
Stucco coolers	20	*	1 Jul 2011
Plasterboard/cornice plant assets:
Chillers (volumetric air-cooled)	15	*	1 Jul 2011
Dry end handling assets (including bookers,                 cascades, conveyors and stackers)	20	*	1 Jul 2011
Dryers	25	*	1 Jul 2011
Dunnage assets used to make dunnage	25	*	1 Jul 2011
Forming line assets (including belt conveyors                    and roller conveyors)	20	*	1 Jul 2011
Forming plates	10	*	1 Jul 2011
Forming station assets (excluding forming                    plates and pin mixers)	20	*	1 Jul 2011
Hydropulpers	25	*	1 Jul 2011
Knives (used for plasterboard or cornice)	25	*	1 Jul 2011
Paper and tape assets (including creasers,                   magazines, splicing assets, tape rollers, tension            stations and unwinders)	20	*	1 Jul 2011
Pin mixers	13	*	1 Jul 2011
Printers	5	*	1 Jul 2011
Start-up pullers (used for cornice)	20	*	1 Jul 2011
Wet-end-transfer assets (including conveyors,                    dryer in-feeds, turners)	20	*	1 Jul 2011

Concrete product manufacturing (20340)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Concrete block, brick and paver manufacturing assets:
Batching and mixing assets:
Bins (excluding concrete bins)	15	*	1 Jul 2011
Colour dosing assets	12	*	1 Jul 2011
Colour tanks (incorporating stirrers)	15	*	1 Jul 2011
Hoppers	15	*	1 Jul 2011
Mixers	15	*	1 Jul 2011
Block/brick/paver making assets:
Block/brick/paver making machines	15	*	1 Jul 2011
Moulds	5	*	1 Jul 2011
Splitters	10	*	1 Jul 2011
Curing assets:
Boilers (including steam generators)	20	*	1 Jul 2011
Drying chambers	25	*	1 Jul 2011
Elevators/lowerators (including                 loaders/unloaders)	15	*	1 Jul 2011
Racks (excluding racks fixed to drying                            chambers)	5	*	1 Jul 2011
Transfer car (incorporating finger cars) track                 works	15	*	1 Jul 2011
Transfer cars (incorporating finger cars)	15	*	1 Jul 2011
General assets:
Control systems	10	*	1 Jul 2011
Conveyors	15	*	1 Jul 2011
Plates	10	*	1 Jul 2011
Palletising and packaging assets:
Cubing assets (including cubers, doublers and                    squeezers)	15	*	1 Jul 2011
Robots	10	*	1 Jul 2011
Wrapping and strapping machines	10	*	1 Jul 2011
Concrete pipe manufacturing plant	131/3	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

[5]       Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)

After

Walking beam, natural gas furnaces (incorporating       structure, refractories, walking beam floors, furnace     hydraulic systems, and charge ands discharge       doors) 20 * 1 Jul 2010

Insert

Steel railway track product manufacturing assets:
Steel railway clip manufacturing assets:
Anti-corrosion dip tanks	20	*	1 Jul 2011
Coil transfer arms incorporating motors,                        gearboxes and drive shafts	15	*	1 Jul 2011
End spades	20	*	1 Jul 2011
Gas temper furnaces	20	*	1 Jul 2011
Induction heaters	20	*	1 Jul 2011
Noise reduction enclosures	30	*	1 Jul 2011
Presses	20	*	1 Jul 2011
Quench systems incorporating heat exchanger,              transfer arms, tanks, pipes and pumps	20	*	1 Jul 2011
Shears	20	*	1 Jul 2011
Tooling	15	*	1 Jul 2011
Transfer systems incorporating flat bed transfer              table	30	*	1 Jul 2011
Quality control test rigs	30	*	1 Jul 2011
Materials handling assets:
Conveyor systems	20	*	1 Jul 2011
Hoppers	20	*	1 Jul 2011
Racks for storage	20	*	1 Jul 2011
Weigh scales	15	*	1 Jul 2011
Water treatment assets:
Cooling towers	20	*	1 Jul 2011
Pumps	10	*	1 Jul 2011
Tanks	20	*	1 Jul 2011
Steel railway sleeper manufacturing assets:
Crop shear and presses	20	*	1 Jul 2011
Form presses	20	*	1 Jul 2011
Punch presses	20	*	1 Jul 2011

[6]       Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)

After

      Stitchers 17 * 1 Jul 2010

Insert

Tin-plating mill assets:
Accumulators and loopers	17	*	1 Jul 2011
Acid and alkaline cleaning baths including       scrubbing units, rolls and electrical grids	13	*	1 Jul 2011
Batch annealing assets:
Annealing furnaces	6	*	1 Jul 2011
Bases	4	*	1 Jul 2011
Convector plates	4	*	1 Jul 2011
Inner covers	4	*	1 Jul 2011
Cold reduction mills	20	*	1 Jul 2011
Continuous annealing furnaces	15	*	1 Jul 2011
Crop shears	15	*	1 Jul 2011
Dryers	15	*	1 Jul 2011
Electro plating baths including scrubbing units, rolls     and electrical grids	13	*	1 Jul 2011
Pickling tanks including scrubbing units and rolls       and electrical grids	13	*	1 Jul 2011
Preheat furnaces	20	*	1 Jul 2011
Recoilers, bridles and uncoilers	15	*	1 Jul 2011
Rinse tanks	15	*	1 Jul 2011
Side trimmers	15	*	1 Jul 2011
Temper mills	20	*	1 Jul 2011
Tension control system including steering	10	*	1 Jul 2011
Welders	17	*	1 Jul 2011

[7]       Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle and motor vehicle part manufacturing (23110 to 23190)

Omit

Motor vehicle and motor vehicle part manufacturing (23110 to 23190)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
For metal casting assets see determinations for Non-ferrous metal casting (21410)
Motor vehicle manufacturing plant:
Basic machinery	10	1 Jan 2001
Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools)	3	1 Jan 2001
Piston ring manufacturing plant:
Engineering works plant	20	1 Jan 2001
Motors	20	1 Jan 2001
Overhead gear, equipment, belting, etc	20	1 Jan 2001
Precision machines	131/3	1 Jan 2001

Substitute

Motor vehicle manufacturing (23110)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Ancillary and support assets:
Air compressors	15	*	1 Jul 2011
Battery assets for warehouse vehicles (including              pallet trucks and forklifts) - see Table B
Brake hose cleaning machines	10	*	1 Jul 2011
Calibration assets	10	*	1 Jul 2011
Control systems	10	*	1 Jul 2011
Door controls and motor drive systems for rapid              roller doors (incorporating chains, controls,                   motors and sensors but excluding doors)	10	*	1 Jul 2011
Dust and fume extraction assets:
Fixed extraction systems (incorporating                         ducting, extraction arms etc)	15	*	1 Jul 2011
Mobile	7	*	1 Jul 2011
Floor sweepers/scrubbers	10	*	1 Jul 2011
Glycol and water mixing plant assets	15	*	1 Jul 2011
Hose reels	7	*	1 Jul 2011
Power supply assets including generators - use              any relevant determinations made for Power              supply assets under Table B
Racks and shelving	20	*	1 Jul 2011
Stillages, storage bins tote boxes and trolleys	15	*	1 Jul 2011
Storage tanks:
Fuel storage tanks	20	*	1 Jul 2011
Gas storage tanks (including argon, CNG                      and nitrogen gas storage tanks)	30	*	1 Jul 2011
Lubricant storage tanks	20	*	1 Jul 2011
Tooling:
Dies (for press brakes)	12	*	1 Jul 2011
Jigs and fixtures	7	*	1 Jul 2011
Moulds (including fibreglass moulds)	7	*	1 Jul 2011
Vehicle platforms and runways (used in wheel                    alignment etc)	20	*	1 Jul 2011
Ventilation fans	20	*	1 Jul 2011
Waste oil collection and storage assets	10	*	1 Jul 2011
Waste water treatment assets:
Meters	5	*	1 Jul 2011
Pipework	15	*	1 Jul 2011
Pumps	12	*	1 Jul 2011
Separators	15	*	1 Jul 2011
Tanks	30	*	1 Jul 2011
Water demineralising plant assets including                 containers, pipework, pumps and reverse                     osmosis assets	15	*	1 Jul 2011
Weighers:
Fixed (weighbridges)	20	*	1 Jul 2011
Mobile	10	*	1 Jul 2011
Assembly and body shop assets:
Adhesive mixing and dispensing assets	15	*	1 Jul 2011
Alignment, positioning and verification assets:
Axle and frame alignment assets (including                    frame presses)	15	*	1 Jul 2011
Computer and laser based contact and non-                   contact devices (including ‘Faro arms’)	10	*	1 Jul 2011
Dumpy levels	7	*	1 Jul 2011
Coupling machines	15	*	1 Jul 2011
Power tool and rivet gun power packs and rigs	15	*	1 Jul 2011
Power tools:
Nut runners (including cables and                   controllers)	7	*	1 Jul 2011
Others (including angle grinders, fastening    tools, hand operated saws, rivet guns etc) -                see Table B Power tools, hand tools
Sawing machines (including aluminium cutting                    saws, bandsaws and cold saws)	12	*	1 Jul 2011
Welding assets:
Automatic stud well bowl feeder units	10	*	1 Jul 2011
Hand held and portable spot welders                             (including transformers)	10	*	1 Jul 2011
MIG welders	15	*	1 Jul 2011
Stud welding machines	15	*	1 Jul 2011
TIG welders	15	*	1 Jul 2011
Vertical electric welders (pedestal welders)	15	*	1 Jul 2011
Welding reels	7	*	1 Jul 2011
Handling assets:
Conveyors:
Floor and in-floor conveyors (including belt    conveyors, skid conveyors, skillet conveyors,    slat conveyors, turntables etc)	15	*	1 Jul 2011
Monorails and overhead conveyors	20	*	1 Jul 2011
Cranes (including gantry cranes, overhead                   cranes and turnover cranes)	25	*	1 Jul 2011
Elevated work platforms - see Table B
Forklift trucks (including pallet jacks, pallet                    stackers and reach trucks) - see Table B                        Forklifts
Mobile hoists/floor cranes (including engine and            radiator hoists)	15	*	1 Jul 2011
Pushers, rollers and tug units	10	*	1 Jul 2011
Vehicle hoists/lifters (including column lifters              and post hoists)	25	*	1 Jul 2011
Paint shop assets:
Booths and ovens:
Generally (including baking/curing ovens,                    paint mixing booths/rooms, pre-                                      treatment/sanding booths and wash                               down booths including cab degreasers)	20	*	1 Jul 2011
Spray booths and combination spray booth                    baking ovens	15	*	1 Jul 2011
Dip tank electro coating assets (including                      alkaline cleaner tanks, electro application tanks,        surface conditioner tanks and water rinse tanks)	15	*	1 Jul 2011
Infrared paint dryers	7	*	1 Jul 2011
Paint proportioning assets:
Electronic component proportioning systems	10	*	1 Jul 2011
Paint tinting and colour blending machines	5	*	1 Jul 2011
Press shop assets:
Bending machines:
Chassis rail/frame bending machines	20	*	1 Jul 2011
Folders (including pan brakes)	20	*	1 Jul 2011
Press brakes (’brake presses‘)	25	*	1 Jul 2011
Tube benders	12	*	1 Jul 2011
Chassis rail drilling/punching machines:
Chassis rail processing machines                   incorporating drilling and profiling	20	*	1 Jul 2011
Punching machines	20	*	1 Jul 2011
CNC milling machines	10	*	1 Jul 2011
CNC routing machines	10	*	1 Jul 2011
Drilling machines (bench drills, pedestal drills                    and pillar drills)	12	*	1 Jul 2011
Guillotine shears	20	*	1 Jul 2011
Lathes:
CNC lathes	10	*	1 Jul 2011
Conventional or non-CNC lathes	15	*	1 Jul 2011
Plasma cutters	15	*	1 Jul 2011
Scribing and number stamping machines                     (including chassis number scribing/stamping              machines and vehicle identification number                 stamping machines)	10	*	1 Jul 2011
Trim and final shop assets:
Air conditioning charging units	10	*	1 Jul 2011
Brake testing units	20	*	1 Jul 2011
Bus and truck wash assets - see Automotive                 body, paint and interior repair n.e.c. (94129),                large vehicle wash assets
Electrical systems testing assets	15	*	1 Jul 2011
Fluid filling assets:
Fluid filling machines (including coolant, fuel,                 lubrication and power steering fluid filling    machines)	10	*	1 Jul 2011
Urea dispensing systems incorporating                         intermediate bulk containers, hose reels,                      meters and pumps	10	*	1 Jul 2011
Headlight aiming equipment	10	*	1 Jul 2011
Torque testing machines (including chassis                  dynamometers and engine dynamometers)	12	*	1 Jul 2011
Wheel alignment assets:
Wheel alignment lasers	4	*	1 Jul 2011
Wheel alignment systems incorporating                        alignment machines housing computer                         hardware and software, probes and sensors	15	*	1 Jul 2011
Motor vehicle manufacturing plant (not listed elsewhere):
Basic machinery	10	1 Jan 2001
Tooling (ie jigs, dies, press tools and specialty       attachments such as working heads and work-      holding tools)	3	1 Jan 2001
Non-ferrous metal casting assets - see Non-ferrous metal casting (21410)
Motor vehicle body and trailer manufacturing (23120)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Bus vehicle body assembly assets (on supplied motor and chassis) - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)
Truck body manufacturing assets - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)
Other motor vehicle parts manufacturing (23190)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Piston ring manufacturing plant:
Engineering works plant	20	1 Jan 2001
Motors	20	1 Jan 2001
Overhead gear, equipment, belting, etc	20	1 Jan 2001
Precision machines	131/3	1 Jan 2001

[8]       Table A, Industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Electricity supply (26110 to 26400)

After

Hydro-electric:
Station and auxiliary electrical systems within               the power station	40	*	1 Jan 2002

Insert

Solar:
Photovoltaic electricity generating system                    assets (incorporating photovoltaic panels,                    mounting frames and inverters)	20	*	1 Jul 2011

[9]       Table A, Industry category RETAIL TRADE (39110 to 43209), before sub-category Fuel retailing (40000)

Insert

Motor vehicle tyre or tube retailing (39220)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Air tools including ratchet guns	2	*	1 Jul 2011
Compressed air assets:
Air compressors:
Reciprocating	10	*	1 Jul 2011
Rotary screw	10	*	1 Jul 2011
Rotary vane	10	*	1 Jul 2011
Air receivers	10	*	1 Jul 2011
Air driers and dehumidifiers	10	*	1 Jul 2011
Hose reels	3	*	1 Jul 2011
Reticulation lines:
Aluminium	15	*	1 Jul 2011
Copper	20	*	1 Jul 2011
Polyethylene	15	*	1 Jul 2011
Steel	10	*	1 Jul 2011
Floor jacks:
Used for car and light truck repairs	3	*	1 Jul 2011
Used for heavy vehicle repairs	5	*	1 Jul 2011
Hand tools	10	*	1 Jul 2011
Stillages	15	*	1 Jul 2011
Storage shelving	10	*	1 Jul 2011
Tyre conveyors:
Horizontal	10	*	1 Jul 2011
Vertical	8	*	1 Jul 2011
Tyre fitting machines	5	*	1 Jul 2011
Tyre inflation cages	10	*	1 Jul 2011
Tyre inflators (automatic and manual)	3	*	1 Jul 2011
Tyre spreaders	8	*	1 Jul 2011
Vehicle hoists:
Used for car and light truck repairs	10	*	1 Jul 2011
Used for heavy vehicle repairs	20	*	1 Jul 2011
Wheel alignment machines	7	*	1 Jul 2011
Wheel balancing machines	5	*	1 Jul 2011
Wheel balancing plates, flanges and finger adaptors	5	*	1 Jul 2011
Wheel lifters	5	*	1 Jul 2011
Wheel lifter incorporating tyre spreaders	8	*	1 Jul 2011

[10]     Table A, Industry category TRANSPORT AND STORAGE (46100 to 53090)

Omit

TRANSPORT AND STORAGE

(46100 to 53090)

Insert

TRANSPORT, POSTAL AND WAREHOUSING

(46100 to 53090)

[11]     Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), after sub-category Scenic and sightseeing transport (50100 to 50290)

Insert

Courier pick-up and delivery services (51020)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Inspection assets:
Scales:
Bench	10	*	1 Jul 2011
Floor (platform)	20	*	1 Jul 2011
Weight dimension capture system assets (including checkweighers, in motion scales and readers)	10	*	1 Jul 2011
Materials handling equipment:
Ball transfer mats and castor decks	20	*	1 Jul 2011
Conveyors (including shoe sorters)	15	*	1 Jul 2011
Forklifts – see Table B
Scissor lifts – see Table B
Storage racks	20	*	1 Jul 2011
Trolleys, freight barrows, cages and bins	10	*	1 Jul 2011
Pick up and delivery equipment:
Barcode label printers	5	*	1 Jul 2011
Portable hand held bar code readers (including       point of delivery capture devices and delivery       information acquisition devices)	4	*	1 Jul 2011

[12]     Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), after sub-category Other transport support services n.e.c. (52999)

Insert

Other warehousing and storage services (53090)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Warehouse and distribution centre equipment and machines:
Automated storage and retrieval machines	20	*	1 Jul 2011
Balers	15	*	1 Jul 2011
Battery assets for warehouse vehicles (including       pallet trucks and forklifts):
Batteries (detachable for recharging)	5	*	1 Jul 2011
Battery chargers:
Forklifts	11	*	1 Jul 2011
Other	10	*	1 Jul 2011
Handling assets:
Battery tuggers	10	*	1 Jul 2011
Racking roller beds	15	*	1 Jul 2011
Transfer carts	10	*	1 Jul 2011
Washers	10	*	1 Jul 2011
Carts/buggies	15	*	1 Jul 2011
Conveyors	15	*	1 Jul 2011
Door control and motor drive systems (incorporating       chains, controls, motor and sensors), excluding doors:
External	20	*	1 Jul 2011
Internal	10	*	1 Jul 2011
Floor sweepers/scrubbers	10	*	1 Jul 2011
Forklift attachments:
Cages	10	*	1 Jul 2011
Push pull units	11	*	1 Jul 2011
Inflatable dock bags/seals/shelters	10	*	1 Jul 2011
Pallet assets:
Dispensers	15	*	1 Jul 2011
Lift tables	10	*	1 Jul 2011
Racks	20	*	1 Jul 2011
Radio frequency terminal assets:
Barcode readers/scanners	5	*	1 Jul 2011
Portable/handheld and vehicle mounted                       terminal devices	4	*	1 Jul 2011
Roll cages	10	*	1 Jul 2011
Trolleys	10	*	1 Jul 2011
Voice picking assets:
Battery chargers	4	*	1 Jul 2011
Headsets	4	*	1 Jul 2011
Terminals (on person)	4	*	1 Jul 2011
Waste compactors (used for cardboard and plastic):
Electric	15	*	1 Jul 2011
Hydraulic	20	*	1 Jul 2011

[13]     Table A, Industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), sub-category Television broadcasting (56210 to 56220)

Omit

Routing systems (incorporating control panels, hardware and switchers): 11 * 1 Jul 2005

Substitute

Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005

[14]     Table A, Industry category FINANCE AND INSURANCE SERVICES (62100 to 64200)

Omit

FINANCE AND INSURANCE SERVICES

(62100 to 64200)

Substitute

FINANCIAL AND INSURANCE SERVICES

(62100 to 64200)

[15]     Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (94110 to 94199)

Omit

Automotive repair and maintenance (94110 to 96030)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Motor garage equipment:
Automotive parts cleaner:
Pump	4	1 Jan 2001
Drum	10	1 Jan 2001
Motor vehicle repairing plant and machinery	10	1 Jan 2001
Trade utensils (including sales and garage equipment)	131/3	1 Jan 2001

Substitute

Automotive repair and maintenance (94110 to 96030)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Automotive and heavy vehicle repair and maintenance assets:
Air conditioning assets:
Refrigerant leak detectors	3	*	1 Jul 2011
Refrigerant management systems	5	*	1 Jul 2011
Refrigerant recovery machine	5	*	1 Jul 2011
Refrigerant recovery and recycling machines	5	*	1 Jul 2011
Vacuum pumps	5	*	1 Jul 2011
Air tools including ratchet guns	2	*	1 Jul 2011
Automatic transmission flush and fill machines	5	*	1 Jul 2011
Axle and ball joint play testers or shakers	10	*	1 Jul 2011
Battery chargers	5	*	1 Jul 2011
Battery testers	5	*	1 Jul 2011
Brake disc and drum grinding lathes:
Fixed	10	*	1 Jul 2011
Portable on-car	5	*	1 Jul 2011
Brake fluid testers	5	*	1 Jul 2011
Brake shoe riveters	5	*	1 Jul 2011
Brake system flushers	5	*	1 Jul 2011
Compressed air assets:
Air compressors:
Reciprocating	10	*	1 Jul 2011
Rotary screw	10	*	1 Jul 2011
Rotary vane	10	*	1 Jul 2011
Air receivers	10	*	1 Jul 2011
Air driers and dehumidifiers	10	*	1 Jul 2011
Hose reels	3	*	1 Jul 2011
Reticulation lines:
Aluminium	15	*	1 Jul 2011
Copper	20	*	1 Jul 2011
Polyethylene	15	*	1 Jul 2011
Steel	10	*	1 Jul 2011
Continuous diesel engine particulate testers	5	*	1 Jul 2011
Cooling system flushers	5	*	1 Jul 2011
Decelerometer brake testers	7	*	1 Jul 2011
Diagnostic assets:
Diagnostic and roller dynamometers,                                   performance and emissions testers	10	*	1 Jul 2011
Engine analysers	5	*	1 Jul 2011
Electrical test benches	10	*	1 Jul 2011
Fuel injection pump test benches	5	*	1 Jul 2011
Oscilloscopes	10	*	1 Jul 2011
Scan tools	5	*	1 Jul 2011
Diesel engine emission testers	5	*	1 Jul 2011
Drill presses	15	*	1 Jul 2011
Drive-on plate brake, steering and suspension       testing machines	10	*	1 Jul 2011
Drive-on shock absorber testers	10	*	1 Jul 2011
Dual wheel removers	8	*	1 Jul 2011
Effluent treatment systems incorporating motors,       electronic circuitry, pumps, and separators	8	*	1 Jul 2011
Engine cranes	10	*	1 Jul 2011
Exhaust gas analysers for petrol engines:
Computer operated	5	*	1 Jul 2011
Stand alone	10	*	1 Jul 2011
Exhaust stands	11	*	1 Jul 2011
Flywheel grinders	13	*	1 Jul 2011
Hand tools	10	*	1 Jul 2011
Headlight testers	7	*	1 Jul 2011
Hydraulic brake hose machines	5	*	1 Jul 2011
Hydraulic presses	10	*	1 Jul 2011
Jacks:
Floor jacks:
Used for car and light truck repairs	3	*	1 Jul 2011
Used for heavy vehicle repairs	5	*	1 Jul 2011
Transmission jacks:
Used for car and light truck repairs	8	*	1 Jul 2011
Used for heavy vehicle repairs	5	*	1 Jul 2011
Vehicle positioning jacks	3	*	1 Jul 2011
Lathes	20	*	1 Jul 2011
Measuring assets:
Micrometers	10	*	1 Jul 2011
Tension wrenches	5	*	1 Jul 2011
Tyre pressure gauges	5	*	1 Jul 2011
Noise level meters	5	*	1 Jul 2011
Oil and grease delivery systems:
Bunding:
Polyethylene pallets	5	*	1 Jul 2011
Rubber	3	*	1 Jul 2011
Distribution lines:
Polyethylene	5	*	1 Jul 2011
Rubber	3	*	1 Jul 2011
Steel	10	*	1 Jul 2011
Guns and pumps	3	*	1 Jul 2011
Reels:
Plastic	3	*	1 Jul 2011
Steel	7	*	1 Jul 2011
Tanks (including waste oil tanks)	20	*	1 Jul 2011
Oil filter crushers	10	*	1 Jul 2011
Parts cleaners and washers	7	*	1 Jul 2011
Pipe and tube benders	10	*	1 Jul 2011
Pipe and tube saws and cutters	10	*	1 Jul 2011
Power steering flushing systems	5	*	1 Jul 2011
Pressure washers	4	*	1 Jul 2011
Sand blasters	7	*	1 Jul 2011
Spring compressors	5	*	1 Jul 2011
Stillages	15	*	1 Jul 2011
Storage shelving	10	*	1 Jul 2011
Toolbox roller cabinets	7	*	1 Jul 2011
Trolleys	10	*	1 Jul 2011
Truck brake imbalance testers	5	*	1 Jul 2011
Tyre conveyors:
Horizontal	10	*	1 Jul 2011
Vertical	8	*	1 Jul 2011
Tyre fitting machines	5	*	1 Jul 2011
Tyre inflation cages	10	*	1 Jul 2011
Tyre inflators (automatic and manual)	3	*	1 Jul 2011
Tyre spreaders	8	*	1 Jul 2011
Vehicle hoists:
Used for car and light truck repairs	10	*	1 Jul 2011
Used for heavy vehicle repairs	20	*	1 Jul 2011
Vehicle service and inspection lane assets:
Control consoles	10	*	1 Jul 2011
Data collection devices (including bar code                  readers, mobile recorders and transponders)	5	*	1 Jul 2011
Floor unit assets:
Axle and ball joint play testers or shakers	10	*	1 Jul 2011
Roller brake testers	10	*	1 Jul 2011
Shock absorber testers	10	*	1 Jul 2011
Side slip testers	10	*	1 Jul 2011
Speedometer tester	10	*	1 Jul 2011
Suspension play detectors	10	*	1 Jul 2011
Vehicle special tools	5	*	1 Jul 2011
Waste oil evacuators	5	*	1 Jul 2011
Welders:
Electric	10	*	1 Jul 2011
Oxy-acetylene	10	*	1 Jul 2011
Wheel alignment machines	7	*	1 Jul 2011
Wheel balancing machines	5	*	1 Jul 2011
Wheel balancing plates, flanges and finger adaptors	5	*	1 Jul 2011
Wheel lifters	5	*	1 Jul 2011
Wheel lifter incorporating tyre spreaders	8	*	1 Jul 2011
Work platform ladders	10	*	1 Jul 2011

[16]     Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Laundry and dry cleaning services (95310)

Omit

Dry cleaning plant	10	1 Jan 2001
Laundry plant:	1 Jan 2001
General	10	1 Jan 2001
Washing machines	6⅔	1 Jan 2001

Substitute

Laundry and dry cleaning services (95310)
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Dry cleaning and laundry assets:
Dry cleaning machines	12	*	1 Jul 2011
Washers:
Continuous batch washer systems (including              washers, moisture extraction units and dryers)	17	*	1 Jul 2011
Extractors, standalone	12	*	1 Jul 2011
Drying assets:
Tumble dryers, standalone	12	*	1 Jul 2011
Tunnel dryers and garment finishers (including       steam cabinets)	15	*	1 Jul 2011
Finishing assets:
Flatwork processing assets (including automatic       pickers, feeders, folders and stackers)	13	*	1 Jul 2011
Garment finishers (including collar and cuff presses,    form finishers, pant toppers and puff irons)	10	*	1 Jul 2011
Presses (including flat, utility and scissor legger       presses):
Air operated, semi automatic	15	*	1 Jul 2011
Manual	20	*	1 Jul 2011
Roller ironers	17	*	1 Jul 2011
Support assets:
Air vacuum units, standalone	10	*	1 Jul 2011
Control systems	10	*	1 Jul 2011
Heat seal machines for labelling laundry items	10	*	1 Jul 2011
Hot water systems	12	*	1 Jul 2011
Ironing and spotting boards and tables:
Vacuum operated	10	*	1 Jul 2011
Non vacuum operated	15	*	1 Jul 2011
Laundry handling assets:
Conveyors and garment sorting and storage                systems	15	*	1 Jul 2011
Hoppers	20	*	1 Jul 2011
Monorail and bag loading systems	20	*	1 Jul 2011
Tipplers	10	*	1 Jul 2011
Pipes	20	*	1 Jul 2011
Soap dispenser machines	20	*	1 Jul 2011
Trolleys and bins
Generally	10	*	1 Jul 2011
Stainless steel	15	*	1 Jul 2011
Waste water treatment and recycling system assets:
Filters (including carbon and sand)	10	*	1 Jul 2011
Lint shakers (including circular vibratory                        screens)	20	*	1 Jul 2011
Ozone generators and ultra violet sterilisers	7	*	1 Jul 2011
Pumps	5	*	1 Jul 2011
Tanks	20	*	1 Jul 2011

[17]     Heading to Table B

Omit

Table B as at 1 July 2010

Substitute

Table B as at 1 July 2011

[18]     Table B, items beginning with C

Omit

      Air and oxygen 20 1 Jan 2001

[19]     Table B, items beginning with R

Omit

Racks 10 1 Jan 2001

[20]     Table B, items beginning with S

Insert

Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011

[21]     Table B, items beginning with W

Omit

Washing machines 6⅔ 1 Jan 2001

Insert

Warehouse and distribution centre equipment and machines:
Automated storage and retrieval machines	20	*	1 Jul 2011
Balers	15	*	1 Jul 2011
Battery assets for warehouse vehicles (including       pallet trucks and forklifts):
Batteries (detachable for recharging)	5	*	1 Jul 2011
Battery chargers:
Forklifts	11	*	1 Jul 2011
Other	10	*	1 Jul 2011
Handling assets:
Battery tuggers	10	*	1 Jul 2011
Racking roller beds	15	*	1 Jul 2011
Transfer carts	10	*	1 Jul 2011
Washers	10	*	1 Jul 2011
Carts/buggies	15	*	1 Jul 2011
Conveyors	15	*	1 Jul 2011
Door control and motor drive systems (incorporating       chains, controls, motor and sensors), excluding doors:
External	20	*	1 Jul 2011
Internal	10	*	1 Jul 2011
Floor sweepers/scrubbers	10	*	1 Jul 2011
Forklift attachments:
Cages	10	*	1 Jul 2011
Push pull units	11	*	1 Jul 2011
Inflatable dock bags/seals/shelters	10	*	1 Jul 2011
Pallet assets:
Dispensers	15	*	1 Jul 2011
Lift tables	10	*	1 Jul 2011
Racks	20	*	1 Jul 2011
Radio frequency terminal assets:
Barcode readers/scanners	5	*	1 Jul 2011
Portable/handheld and vehicle mounted                       terminal devices	4	*	1 Jul 2011
Roll cages	10	*	1 Jul 2011
Trolleys	10	*	1 Jul 2011
Voice picking assets:
Battery chargers	4	*	1 Jul 2011
Headsets	4	*	1 Jul 2011
Terminals (on person)	4	*	1 Jul 2011
Waste compactors (used for cardboard and plastic):
Electric	15	*	1 Jul 2011
Hydraulic	20	*	1 Jul 2011