Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1) (Cth)
Case
Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1)
I, Michael G O’Neill, Assistant Commissioner, Public Groups and International make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Michael G O’Neill
Assistant Commissioner, Public Groups and International.
Dated this 6th day of June 2016.
Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1).
Commencement
This Determination commences on 1 July 2016.
Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015
Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015.
Schedule 1 Amendments
(section 3)
[1] Heading to Table A
Omit
Table A as at 1 July 2015
Substitute
Table A as at 1 July 2016
[2] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)
Omit
| Bee farming plant: | ||
| Beehives | 131/3 | 1 Jan 2001 |
| Processing plant | 20 | 1 Jan 2001 |
Substitute
| Bee farming assets: | |||
| Beehives | 13 | * | 1 Jul 2016 |
| Processing assets | 20 | * | 1 Jul 2016 |
[3] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)
Omit
| Pea-viners, pea cleaners, vine and straw conveyors | 10 | 1 Jan 2001 |
Substitute
| Pea-viners, pea cleaners, vine and straw conveyors | 10 | * | 1 Jul 2016 |
[4] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 to 01590)
Omit
| Olive | 10 | *# | 1 Jul 2007 |
| Nuts: | |||
| Generally | 10 | *# | 1 Jul 2007 |
| Macadamia mower mounted | 8 | * | 1 Jul 2007 |
| Pick ups (eg almonds) | 12 | *# | 1 Jul 2007 |
| Sweepers | 12 | *# | 1 Jul 2007 |
| Tree shakes | 10 | *# | 1 Jul 2007 |
| Reservoir carts (almonds) | 15 | * | 1 Jul 2007 |
| Harvesting pole rakes | 5 | * | 1 Jul 2007 |
Substitute
| Harvesting pole rakes | 5 | * | 1 Jul 2007 |
| Olive | 10 | *# | 1 Jul 2007 |
| Nuts: | |||
| Generally | 10 | *# | 1 Jul 2007 |
| Macadamia mower mounted | 8 | * | 1 Jul 2007 |
| Pick ups (eg almonds) | 12 | *# | 1 Jul 2007 |
| Sweepers | 12 | *# | 1 Jul 2007 |
| Tree shakes | 10 | *# | 1 Jul 2007 |
| Reservoir carts (almonds) | 15 | * | 1 Jul 2007 |
[5] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Sheep farming (01410)
Omit
| Woolsheds and shearing sheds | 50 | * | 1 Jan 2007 |
| Wool tables, steel types | 20 | * | 1 Jan 2007 |
Substitute
| Wool tables, steel types | 20 | * | 1 Jan 2007 |
| Woolsheds and shearing sheds | 50 | * | 1 Jan 2007 |
[6] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Dairy cattle farming (01600)
Omit
| Automatic calf feeders | 10 | * | 1 Jul 2007 |
| Barn fed dairy farms: | |||
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 | * | 1 Jul 2007 |
| Exercise yards | 20 | * | 1 Jul 2007 |
| Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) | 20 | * | 1 Jul 2007 |
| Cattle handling assets: | |||
| Air operated gates | 10 | * | 1 Jul 2007 |
| All terrain vehicles (ATVs) | 3 | * | 1 Jul 2007 |
| Automatic drafting systems | 7 | * | 1 Jul 2007 |
| Automatic ID systems | 7 | * | 1 Jul 2007 |
| Automatic weighing systems and cattle scales | 5 | * | 1 Jul 2007 |
| Backing gates | 15 | * | 1 Jul 2007 |
| Calf cradles | 10 | * | 1 Jul 2007 |
| Cattle crushes | 10 | * | 1 Jul 2007 |
| Cattle laneways | 30 | * | 1 Jul 2007 |
| Cattle yards (including loading ramps) | 30 | * | 1 Jul 2007 |
| Dairy milking sheds | 30 | * | 1 Jul 2007 |
| Dairy yards and races | 20 | * | 1 Jul 2007 |
| Teat spraying systems: | |||
| Automatic | 7 | * | 1 Jul 2007 |
| Manual | 10 | * | 1 Jul 2007 |
| Clean up assets: | |||
| High pressure pumps and hoses | 10 | * | 1 Jul 2007 |
| Hot water services | 10 | * | 1 Jul 2007 |
| Milk line washing systems: | |||
| Automatic | 10 | * | 1 Jul 2007 |
| Manual | 10 | * | 1 Jul 2007 |
| Feed milling and handling assets: | |||
| Augers | 10 | * | 1 Jul 2007 |
| Conveyors and elevators | 15 | * | 1 Jul 2007 |
| Feed pads and bunkers | 30 | * | 1 Jul 2007 |
| Feeding systems: | |||
| Automatic | 12 | * | 1 Jul 2007 |
| Manual | 15 | * | 1 Jul 2007 |
| Feed mixers | 7 | * | 1 Jul 2007 |
| Grain mills (including roller mills, disc mills and hammer mills) | 15 | * | 1 Jul 2007 |
| Manure spreaders | 10 | * | 1 Jul 2007 |
| Silage pits | 40 | * | 1 Jul 2007 |
| Silage wagons | 10 | * | 1 Jul 2007 |
| Silos (steel) | 20 | * | 1 Jul 2007 |
| Telescopic handlers | 10 | * | 1 Jul 2007 |
| Tub grinders | 7 | * | 1 Jul 2007 |
| Milking and milk handling assets: | |||
| Automatic cluster removers | 10 | * | 1 Jul 2007 |
| Bailing systems: | |||
| Herringbone (including swing over, double up and rapid exit) | 15 | * | 1 Jul 2007 |
| Rotary | 15 | * | 1 Jul 2007 |
| Walk through | 15 | * | 1 Jul 2007 |
| Filters | 15 | * | 1 Jul 2007 |
| Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) | 15 | * | 1 Jul 2007 |
| Milk meters and recording jars (including conductivity sensors) | 10 | * | 1 Jul 2007 |
| Milk vats | 25 | * | 1 Jul 2007 |
| Plate coolers | 15 | * | 1 Jul 2007 |
| Receivers | 15 | * | 1 Jul 2007 |
| Refrigeration compressors | 10 | * | 1 Jul 2007 |
Substitute
| Automatic calf feeders | 10 | * | 1 Jul 2016 |
| Barn fed dairy farms: | |||
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 | * | 1 Jul 2007 |
| Exercise yards | 20 | * | 1 Jul 2007 |
| Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) | 20 | * | 1 Jul 2007 |
| Cattle handling assets: | |||
| Air operated gates | 10 | * | 1 Jul 2007 |
| All terrain vehicles (ATVs) | 3 | * | 1 Jul 2007 |
| Automatic drafting systems | 7 | * | 1 Jul 2007 |
| Automatic ID systems | 7 | * | 1 Jul 2007 |
| Automatic weighing systems and cattle scales | 5 | * | 1 Jul 2007 |
| Backing gates | 15 | * | 1 Jul 2007 |
| Calf cradles | 10 | * | 1 Jul 2007 |
| Cattle crushes (including automatic) | 10 | * | 1 Jul 2016 |
| Cattle laneways | 30 | * | 1 Jul 2007 |
| Cattle yards (including loading ramps) | 30 | * | 1 Jul 2007 |
| Dairy milking sheds | 30 | * | 1 Jul 2007 |
| Dairy yards and races | 20 | * | 1 Jul 2007 |
| Teat spraying systems: | |||
| Automatic | 7 | * | 1 Jul 2007 |
| Manual | 10 | * | 1 Jul 2007 |
| Clean up assets: | |||
| High pressure pumps and hoses | 10 | * | 1 Jul 2007 |
| Hot water services | 10 | * | 1 Jul 2016 |
| Milk line washing systems: | |||
| Automatic | 10 | * | 1 Jul 2007 |
| Manual | 10 | * | 1 Jul 2007 |
| Feed milling and handling assets: | |||
| Augers | 10 | * | 1 Jul 2007 |
| Conveyors and elevators | 15 | * | 1 Jul 2007 |
| Feed mixers | 7 | * | 1 Jul 2007 |
| Feed pads and bunkers | 30 | * | 1 Jul 2007 |
| Feeding systems: | |||
| Automatic | 12 | * | 1 Jul 2007 |
| Manual | 15 | * | 1 Jul 2007 |
| Grain mills (including roller mills, disc mills and hammer mills) | 15 | * | 1 Jul 2007 |
| Manure spreaders | 10 | * | 1 Jul 2007 |
| Silage pits | 40 | * | 1 Jul 2007 |
| Silage wagons | 10 | * | 1 Jul 2007 |
| Silos (steel) | 20 | * | 1 Jul 2007 |
| Telescopic handlers | 10 | * | 1 Jul 2007 |
| Tub grinders | 7 | * | 1 Jul 2007 |
| Milking and milk handling assets: | |||
| Automatic cluster removers | 10 | * | 1 Jul 2007 |
| Bailing systems: | |||
| Herringbone (including swing over, double up and rapid exit) | 15 | * | 1 Jul 2007 |
| Rotary | 15 | * | 1 Jul 2007 |
| Walk through | 15 | * | 1 Jul 2007 |
| Filters | 15 | * | 1 Jul 2016 |
| Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) | 15 | * | 1 Jul 2007 |
| Milk meters and recording jars (including conductivity sensors) | 10 | * | 1 Jul 2007 |
| Milk vats | 25 | * | 1 Jul 2016 |
| Plate coolers | 15 | * | 1 Jul 2007 |
| Receivers | 15 | * | 1 Jul 2007 |
| Refrigeration compressors | 10 | * | 1 Jul 2007 |
| Robotic milking system assets: | |||
| Air compressors | 5 | * | 1 Jul 2016 |
| Automated milking systems: | |||
| Rotary | 10 | * | 1 Jul 2016 |
| Single box and multi box | 10 | * | 1 Jul 2016 |
| Automatic feeding systems | 10 | * | 1 Jul 2016 |
| Automatic footbaths | 8 | * | 1 Jul 2016 |
| Control systems (excluding personal computers) – see Table B Control systems and control system assets | |||
| Cow comfort systems: | |||
| Cow brushes | 3 | * | 1 Jul 2016 |
| Rubber matting | 7 | * | 1 Jul 2016 |
| Cow identification systems (including weights, bands, numbers and transponders) | 7 | * | 1 Jul 2016 |
| Cow traffic systems | 7 | * | 1 Jul 2016 |
| Milk chillers/plate coolers/energy recovery systems | 10 | * | 1 Jul 2016 |
| Vacuum pumps | 7 | * | 1 Jul 2016 |
[7] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Poultry hatcheries (01710 to 01720)
Omit
| Hatcher trolleys/dollies | 10 | * | 1 Jan 2007 |
| Hatcher baskets | 10 | * | 1 Jan 2007 |
Substitute
| Hatcher baskets | 10 | * | 1 Jan 2007 |
| Hatcher trolleys/dollies | 10 | * | 1 Jan 2007 |
[8] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Aquaculture (02011 to 02039)
Omit
| Cooling assets (including water chillers) | 10 | * | 1 Jul 2007 |
| Control systems | 10 | * | 1 Jul 2007 |
Substitute
| Control systems | 10 | * | 1 Jul 2007 |
| Cooling assets (including water chillers) | 10 | * | 1 Jul 2007 |
[9] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)
After
| Utility air compressors | 15 | * | 1 Jul 2002 |
Insert
| Coal seam gas extraction assets: | |||
| Infield gathering systems used for gas and associated water (including polyethylene pipes and pumps) | 20 | *# | 1 Jul 2016 |
| Water assets: | |||
| Storage ponds and tanks for water and brine | 30 | *# | 1 Jul 2016 |
| Treated water distribution assets | 30 | *# | 1 Jul 2016 |
| Treated water irrigation assets – see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets | |||
| Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) | 20 | *# | 1 Jul 2016 |
| Well assets: | |||
| Downhole equipment (including pumps, but excluding well casing) | 5 | * | 1 Jul 2016 |
| Wellpad surface assets (including christmas trees, separators and telemetry equipment) | 20 | *# | 1 Jul 2016 |
| Wells | 20 | *# | 1 Jul 2016 |
[10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cured meat and smallgoods manufacturing (11130)
Omit
| Bacon manufacture: | ||
| Bacon bins (demountable pig confinement units): | ||
| Galvanised iron components of structure | 331/3 | 1 Jan 2001 |
| Plant installed in structure | 20 | 1 Jan 2001 |
| Curing plant: | ||
| Fixtures (including overhead tracking) | 20 | 1 Jan 2001 |
| Other | 131/3 | 1 Jan 2001 |
Substitute
| Ancillary assets: | |||
| Analysers (including meat analysers) | 10 | * | 1 Jul 2016 |
| Barcode readers, RF guns, scanner guns etc | 5 | * | 1 Jul 2016 |
| Benches and tables | 15 | * | 1 Jul 2016 |
| Bin and tray washers | 12 | * | 1 Jul 2016 |
| Bin lifters and tippers | 15 | * | 1 Jul 2016 |
| Bins: | |||
| Plastic | 5 | * | 1 Jul 2016 |
| Stainless steel | 15 | * | 1 Jul 2016 |
| Boot washers | 10 | * | 1 Jul 2016 |
| Cages, stillages and trolleys (stainless steel) | 15 | * | 1 Jul 2016 |
| Chillers | 15 | * | 1 Jul 2016 |
| Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) | 10 | * | 1 Jul 2016 |
| Die sets | 15 | * | 1 Jul 2016 |
| Flake ice machines | 10 | * | 1 Jul 2016 |
| Freezers (including blast freezers, crust freezers etc) | 15 | * | 1 Jul 2016 |
| Hoppers | 12 | * | 1 Jul 2016 |
| Piping, pipelines and pipework (stainless steel) | 20 | * | 1 Jul 2016 |
| Platforms and gantries | 15 | * | 1 Jul 2016 |
| Racking and shelving | 10 | * | 1 Jul 2016 |
| Tray stackers/destackers | 10 | * | 1 Jul 2016 |
| Waste water management and treatment systems | 20 | * | 1 Jul 2016 |
| Post-production and packaging assets: | |||
| Carton tapers | 5 | * | 1 Jul 2016 |
| Clipping/tying/stringing machines (including tie clipping machines) | 10 | * | 1 Jul 2016 |
| Dicing and shredding assets | 15 | * | 1 Jul 2016 |
| Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) – see Table B Packaging machines | |||
| Pasteurisers | 15 | * | 1 Jul 2016 |
| Rods and smoke sticks | 12 | * | 1 Jul 2016 |
| Shrink dip tanks and shrink tunnels | 10 | * | 1 Jul 2016 |
| Slicers and slicing line assets | 17 | * | 1 Jul 2016 |
| Smokehouses | 20 | * | 1 Jul 2016 |
| Thermoformers | 15 | * | 1 Jul 2016 |
| Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) | 12 | * | 1 Jul 2016 |
| Raw material preparation and receiving assets: | |||
| Brine/pickle preparation system assets | 15 | * | 1 Jul 2016 |
| Carton lifters and pallet lifters | 10 | * | 1 Jul 2016 |
| Carton shredding/stripping machines | 10 | * | 1 Jul 2016 |
| Curing machines | 17 | * | 1 Jul 2016 |
| Decartoning machines | 10 | * | 1 Jul 2016 |
| Floor scales (platform scales) | 10 | * | 1 Jul 2016 |
| Thawing assets (including defrosters, tempering systems and thawers) | 15 | * | 1 Jul 2016 |
| Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) – see Table B |
[11] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Dairy product manufacturing (11310 to 11330)
Omit
| Conveyors | 10 | 1 Jan 2001 |
Substitute
| Conveyors | 15 | * | 1 Jul 2016 |
[12] Table A, industry category MANUFACTURING (11110 to 25990) after sub-category Dairy product manufacturing (11310 to 11330)
Insert
| Milk and cream processing (11310) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Ancillary and support assets: | |||
| Air compression assets – see Table B Air compression assets | |||
| Benches and tables | 15 | * | 1 Jul 2016 |
| Boilers – see Table B Boilers | |||
| Boot washers | 10 | * | 1 Jul 2016 |
| Cages (including cardboard cages and pallet cages) | 10 | * | 1 Jul 2016 |
| Chemical and flammable storage cabinets | 10 | * | 1 Jul 2016 |
| Clean-in-place (CIP) system assets (including pipes, pumps and tanks) | 15 | * | 1 Jul 2016 |
| Control systems – see Table B Control systems and control system assets | |||
| Conveyors | 15 | * | 1 Jul 2016 |
| Cooling assets: | |||
| Chillers | 15 | * | 1 Jul 2016 |
| Cooling towers | 15 | * | 1 Jul 2016 |
| Crate handling assets (including lifters, stackers and de-stackers, turners etc) | 12 | * | 1 Jul 2016 |
| Dock levellers | 15 | * | 1 Jul 2016 |
| Dosing systems | 15 | * | 1 Jul 2016 |
| Fire control and alarm assets – see Table B Fire control and alarm assets | |||
| Floor scrubbers and polishers | 10 | * | 1 Jul 2016 |
| Foamers | 10 | * | 1 Jul 2016 |
| Laboratory equipment – see Table B Laboratory assets used in quality control, sample checking etc | |||
| Lifting and handling assets: | |||
| Forklifts – see Table B Forklifts | |||
| Hoists | 10 | * | 1 Jul 2016 |
| Pallet jacks and pallet trucks | 10 | * | 1 Jul 2016 |
| Scissor lifts | 15 | * | 1 Jul 2016 |
| Piping, pipelines and pipework | 20 | * | 1 Jul 2016 |
| Pumps | 15 | * | 1 Jul 2016 |
| Racking | 15 | * | 1 Jul 2016 |
| Refrigeration assets - see Table B Refrigeration assets | |||
| Resin beads for milk and protein processing and water filtration | 5 | * | 1 Jul 2016 |
| Scales | 10 | * | 1 Jul 2016 |
| Shelving | 12 | * | 1 Jul 2016 |
| Silos (excluding milk silos) | 20 | * | 1 Jul 2016 |
| Steelwork structures (including ladders, platforms and walkways) | 20 | * | 1 Jul 2016 |
| Tanks: | |||
| Chemical tanks | 15 | * | 1 Jul 2016 |
| Water tanks | 20 | * | 1 Jul 2016 |
| Trolleys | 10 | * | 1 Jul 2016 |
| Valves | 15 | * | 1 Jul 2016 |
| Washers (including bottle and crate washers) | 15 | * | 1 Jul 2016 |
| Waste water treatment assets | 20 | * | 1 Jul 2016 |
| Water filtration system assets (excluding resin beads) | 15 | * | 1 Jul 2016 |
| Weighbridges | 20 | * | 1 Jul 2016 |
| Receiving, processing and storage assets: | |||
| Heat exchangers | 15 | * | 1 Jul 2016 |
| Homogenisers | 15 | * | 1 Jul 2016 |
| Instrumentation (including flow meters, level transmitters, pressure transmitters etc) | 10 | * | 1 Jul 2016 |
| Membrane filtration system assets | 15 | * | 1 Jul 2016 |
| Milk silos | 20 | * | 1 Jul 2016 |
| Mixers and blenders | 15 | * | 1 Jul 2016 |
| Pasteurisers | 15 | * | 1 Jul 2016 |
| Pumps | 15 | * | 1 Jul 2016 |
| Separators | 15 | * | 1 Jul 2016 |
| Standardisers | 15 | * | 1 Jul 2016 |
| Tanks (including storage, mixing, process and balance tanks) | 20 | * | 1 Jul 2016 |
| UHT aseptic processing system assets | 15 | * | 1 Jul 2016 |
| Valve matrixes | 15 | * | 1 Jul 2016 |
| Packaging assets: | |||
| Bottle unscramblers | 15 | * | 1 Jul 2016 |
| Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) | 15 | * | 1 Jul 2016 |
| Checkweighers | 10 | * | 1 Jul 2016 |
| Debaggers (debagging tables) | 20 | * | 1 Jul 2016 |
| Filling and capping machines | 15 | * | 1 Jul 2016 |
| Inkjet and laser label printers | 7 | * | 1 Jul 2016 |
| Palletisers and depalletisers | 15 | * | 1 Jul 2016 |
| Palletising robots | 10 | * | 1 Jul 2016 |
| Product identification labellers (including coding machines and label applicators) | 10 | * | 1 Jul 2016 |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 12 | * | 1 Jul 2016 |
[13] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Oil and fat manufacturing (11500)
Omit
| Moisture and protein analysers, electronic (including near infra red analysers) | 10 | * | 1 Jul 2012 |
Substitute
| Moisture and protein analysers, electronic (including near infrared analysers) | 10 | * | 1 Jul 2012 |
[14] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Sugar manufacturing (11810)
Omit
| 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 |
Substitute
| 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 |
[15] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Confectionery manufacturing (11820)
Omit
| Confectioners’ machinery | 20 | 1 Jan 2001 |
Substitute
| Chocolate making assets: | |||
| Conches | 20 | * | 1 Jul 2016 |
| Pre-refiners | 12 | * | 1 Jul 2016 |
| Refiners | 10 | * | 1 Jul 2016 |
| Tempering machines | 15 | * | 1 Jul 2016 |
| Enrobers (chocolate, coconut etc) | 15 | * | 1 Jul 2016 |
| Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) | 15 | * | 1 Jul 2016 |
| Jelly and sugar lolly making assets: | |||
| Cleaners (brush and laser) | 10 | * | 1 Jul 2016 |
| Coating and dusting machines | 15 | * | 1 Jul 2016 |
| Depositors (including nozzle plates, pistons and pumps) | 12 | * | 1 Jul 2016 |
| Mouldboards and trays | 7 | * | 1 Jul 2016 |
| Oiling machines | 15 | * | 1 Jul 2016 |
| Starch conditioners | 10 | * | 1 Jul 2016 |
| Starch moguls | 10 | * | 1 Jul 2016 |
| Packaging assets: | |||
| Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) | 15 | * | 1 Jul 2016 |
| Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) | 12 | * | 1 Jul 2016 |
| Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) | 8 | * | 1 Jul 2016 |
| Multihead and singlehead weighers | 10 | * | 1 Jul 2016 |
| Panning assets: | |||
| Belt panners | 15 | * | 1 Jul 2016 |
| Coating and polishing panners | 20 | * | 1 Jul 2016 |
| Sugar panners | 12 | * | 1 Jul 2016 |
| Support assets: | |||
| Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) | 15 | * | 1 Jul 2016 |
| Cooling tunnels | 17 | * | 1 Jul 2016 |
| Cutters and guillotines | 12 | * | 1 Jul 2016 |
| Moulds | 4 | * | 1 Jul 2016 |
| Tanks and vats (chocolate, egg, syrup etc) | 14 | * | 1 Jul 2016 |
[16] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Soft drink, cordial and syrup manufacturing (12110)
Omit
| Ice‑making machinery: | ||
| Condensers | 131/3 | 1 Jan 2001 |
| Expansion pipes | 40 | 1 Jan 2001 |
| General machinery | 131/3 | 1 Jan 2001 |
| Ice moulds | 5 | 1 Jan 2001 |
Substitute
| Ice manufacturing assets (excluding dry ice manufacturing assets): | |||
| Ammonia tank liquid receivers | 20 | * | 1 Jul 2016 |
| Compressors | 12 | * | 1 Jul 2016 |
| Condensers and cooling towers | 10 | * | 1 Jul 2016 |
| Ice cabinets: | |||
| Display merchandisers | 5 | * | 1 Jul 2016 |
| Hydraulic lift trailers | 10 | * | 1 Jul 2016 |
| Mobile ice boxes | 7 | * | 1 Jul 2016 |
| Ice makers | 25 | * | 1 Jul 2016 |
| Support assets: | |||
| Augers | 20 | * | 1 Jul 2016 |
| Bagging assets (including air compressors, baggers, sealers etc) | 8 | * | 1 Jul 2016 |
| Block pressers | 10 | * | 1 Jul 2016 |
| Conveyors (including elevators, conveyors and belts) | 10 | * | 1 Jul 2016 |
| Ice rake assemblies | 8 | * | 1 Jul 2016 |
| Ice storage bins, feed bins and rake bins | 20 | * | 1 Jul 2016 |
[17] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cigarette and tobacco product manufacturing (12200)
Omit
| Cigarette and tobacco product manufacturing (12200) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Tobacco kilns | 20 | 1 Jan 2001 | |
[18] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Plywood and veneer manufacturing (14930)
Omit
| Heating unit assets | 20 | * | 1 Jan 2005 |
| Glue mixing assets | 25 | * | 1 Jan 2005 |
Substitute
| Glue mixing assets | 25 | * | 1 Jan 2005 |
| Heating unit assets | 20 | * | 1 Jan 2005 |
[19] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290)
Omit
| Cigarette paper cutting and folding plant | 10 | 1 Jan 2001 |
[20] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Polymer product and rubber product manufacturing (19120 to 19200)
Omit
| Polymer product and rubber product manufacturing (19120 to 19200) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Clothes peg manufacturing plant (plastic) | 131/3 | 1 Jan 2001 | |
| Gelatine and glue manufacturing plant | 131/3 | 1 Jan 2001 | |
| Polymer (plastic) product manufacturing assets (not elsewhere listed): | |||
| Blow moulders | 131/3 | 1 Jan 2001 | |
| Dies | 4 | 1 Jan 2001 | |
| General plant | 20 | 1 Jan 2001 | |
| Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines | 131/3 | 1 Jan 2001 | |
| Moulds: | |||
| Glass blowing | 2 | 1 Jan 2001 | |
| High usage | 5 | 1 Jan 2001 | |
| Low usage | 10 | 1 Jan 2001 | |
| Once only | 1 | 1 Jan 2001 | |
| Rubber manufacturers’ plant: | |||
| Moulds | 5 | 1 Jan 2001 | |
| Process plant | 131/3 | 1 Jan 2001 | |
Substitute
| Rigid and semi-rigid polymer product manufacturing (19120) | |||
| Agglomerators, shredders, granulators and grinders | 10 | * | 1 Jul 2016 |
| Air compressor systems (incorporating compressor, drier and receiver) – see Table B Air compression assets generally (including air compressors, air dryers and air receivers) | |||
| Annealing ovens | 25 | * | 1 Jul 2016 |
| Bagging and de-bagging machines | 15 | * | 1 Jul 2016 |
| Bandsaws | 10 | * | 1 Jul 2016 |
| Bending machines | 10 | * | 1 Jul 2016 |
| Bins | 10 | * | 1 Jul 2016 |
| Blow moulding machines | 13 | * | 1 Jul 2016 |
| Boilers – see Table B Boilers | |||
| Chilled water plant (incorporating chiller, pipes, pumps etc) | 12 | * | 1 Jul 2016 |
| Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives) | |||
| Conveyor systems (including framework) | 15 | * | 1 Jul 2016 |
| Cooling towers | 15 | * | 1 Jul 2016 |
| Die carts | 15 | * | 1 Jul 2016 |
| Driers (pellet or resin) | 10 | * | 1 Jul 2016 |
| Drop testers and strength testers | 16 | * | 1 Jul 2016 |
| Extruder dies: | |||
| Foamed polyethylene or extruded polystyrene extruder dies | 10 | * | 1 Jul 2016 |
| Generally | 12 | * | 1 Jul 2016 |
| Extruders: | |||
| Foamed polyethylene or extruded polystyrene extruders | 10 | * | 1 Jul 2016 |
| Generally | 13 | * | 1 Jul 2016 |
| Flange makers (pipes) and belling machines | 10 | * | 1 Jul 2016 |
| Forklifts – see Table B Forklifts | |||
| Granule transfer assets (including feeders, loaders, and vacuum transfer systems) | 10 | * | 1 Jul 2016 |
| Heat exchangers | 15 | * | 1 Jul 2016 |
| Hydraulic power packs | 12 | * | 1 Jul 2016 |
| Hydraulic presses | 10 | * | 1 Jul 2016 |
| Injection moulding machines (incorporating hydraulic power packs but excluding moulds): | |||
| Expanded polystyrene and expanded polypropylene moulding machines | 10 | * | 1 Jul 2016 |
| Generally | 13 | * | 1 Jul 2016 |
| Laboratory assets: | |||
| Generally | 15 | * | 1 Jul 2016 |
| Laboratory analysers | 10 | * | 1 Jul 2016 |
| Lifting platforms (including scissor lifts) | 15 | * | 1 Jul 2016 |
| Moulds: | |||
| Expanded polystyrene and expanded polypropylene moulds | 4 | * | 1 Jul 2016 |
| Generally | 8 | * | 1 Jul 2016 |
| Mould heaters, die heaters and coolers | 10 | * | 1 Jul 2016 |
| Offset rollers, hot stamping machines, ink jet coders and printers and indent printers | 5 | * | 1 Jul 2016 |
| Overhead gantry cranes – see Table B Cranes (gantry and overhead) | |||
| Palletisers – see Table B Packaging assets, palletisers and depalletisers | |||
| Pipe cutters | 10 | * | 1 Jul 2016 |
| Pipe winders | 12 | * | 1 Jul 2016 |
| Pits | 15 | * | 1 Jul 2016 |
| Plastic welders | 9 | * | 1 Jul 2016 |
| Polystyrene pre-expanders | 10 | * | 1 Jul 2016 |
| Pullers/haul-offs/haul-throughs/Caterpillar pullers | 10 | * | 1 Jul 2016 |
| Pumps (including hydraulic, water and vacuum) | 8 | * | 1 Jul 2016 |
| Punch machines | 5 | * | 1 Jul 2016 |
| Racking | 20 | * | 1 Jul 2016 |
| Rainwater collection systems (incorporating pipes, tanks, and pumps) | 15 | * | 1 Jul 2016 |
| Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) | 15 | * | 1 Jul 2016 |
| Robot control pendants | 5 | * | 1 Jul 2016 |
| Robots – see Table B Robots (industrial) | |||
| Safety fencing | 15 | * | 1 Jul 2016 |
| Screen changers | 12 | * | 1 Jul 2016 |
| Silos: | |||
| Bag silos for expanded polystyrene beads | 10 | * | 1 Jul 2016 |
| Generally - see Table B Silos | |||
| Splitting/skiving machines | 9 | * | 1 Jul 2016 |
| Transformers | 20 | * | 1 Jul 2016 |
| Trimming machines | 12 | * | 1 Jul 2016 |
| Water baths/tanks, spray tanks, vacuum cooling | 15 | * | 1 Jul 2016 |
| Water tanks | 15 | * | 1 Jul 2016 |
| Polymer product and rubber product manufacturing (19130 to 19200) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Gelatine and glue manufacturing plant | 131/3 | 1 Jan 2001 | |
| Rubber manufacturers’ plant: | |||
| Moulds | 5 | 1 Jan 2001 | |
| Process plant | 131/3 | 1 Jan 2001 | |
[21] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Ceramic product manufacturing (20210 to 20290)
Omit
| Ceramic product manufacturing (20210 to 20290) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category | |||
Substitute
| Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category | |||
| Ceramic product manufacturing (20210 to 20290) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
[22] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Road transport (46100 to 46239)
After
| Containers, transportable (used to transport goods by road, rail and sea) | 10 | * | 1 Jan 2001 |
Insert
| Hire cars: | |||
| Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) | 8 | * | 1 Jul 2016 |
| Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) | 6 | * | 1 Jul 2016 |
| Limousines: | |||
| Sedan limousines | 6 | * | 1 Jul 2016 |
| Stretch limousines | 12 | * | 1 Jul 2016 |
[23] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Postal services (51010)
After
| Trolleys | 8 | * | 1 Jul 2015 |
Insert
| Postal delivery services: | |||
| Control systems and control system assets | 10 | * | 1 Jul 2016 |
| Flat mail optical character reading and sorting machines | 12 | * | 1 Jul 2016 |
| Letter boxes (bulk private) | 30 | * | 1 Jul 2016 |
| Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) | 12 | * | 1 Jul 2016 |
| Motorcycles | 5 | * | 1 Jul 2016 |
| Parcel lockers | 10 | * | 1 Jul 2016 |
| Parcel sorting system assets (excluding control systems and control system assets) | 15 | * | 1 Jul 2016 |
| Post boxes (street type) | 20 | * | 1 Jul 2016 |
[24] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Courier pick-up and delivery services (51020)
Omit
| Conveyors (including shoe sorters) | 15 | * | 1 Jul 2011 |
| Forklifts – see Table B |
Substitute
| Control systems and control system assets | 10 | * | 1 Jul 2016 |
| Conveyors (including shoe sorters) | 15 | * | 1 Jul 2011 |
| Forklifts – see Table B | |||
| Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) | 15 | * | 1 Jul 2016 |
[25] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Other transport support services n.e.c. (52999)
Omit
| Digital measuring instruments (including vehicle classifiers (laser or infra‑red) and electronic toll collection readers (radio frequency)) | 4 | * | 1 Jul 2005 |
Substitute
| Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) | 4 | * | 1 Jul 2005 |
[26] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Rental and hiring services (except real estate) (66110 to 67200)
After
| Caravans and camper trailers | 12 | * | 1 Jul 2015 |
Insert
| Rental cars | 6 | * | 1 Jul 2016 |
[27] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Surveying and mapping services (69220)
Omit
| Unmanned aerial vehicles (drones): |
Substitute
| Unmanned aerial vehicles (drones/remotely piloted aircraft): |
[28] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Professional photographic services (69910)
Omit
| Unmanned aerial vehicles (UAVs) - rotary | 2 | * | 1 Jul 2015 |
Substitute
| Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary | 2 | * | 1 Jul 2015 |
[29] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Other machinery and equipment repair and maintenance (94290)
Omit
| Weight scales(corner weight) | 10 | * | 1 Jul 2015 |
Substitute
| Weight scales (corner weight) | 10 | * | 1 Jul 2015 |
[30] Table A, industry category OTHER SERVICES (94110 to 96030), after sub-category Photographic film processing (95320)
Insert
| Parking services (95330) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Car park operation assets – see Table B Car park assets | |||
[31] Heading to Table B
Omit
Table B as at 1 July 2015
Substitute
Table B as at 1 July 2016
[32] Table B, items beginning with A
After
| Other accommodation units (eg manufactured homes) | 30 | * | 1 Jul 2015 |
Insert
| Additive manufacturing printers (including 3D printers) | 3 | * | 1 Jul 2016 |
[33] Table B, items beginning with C
Omit
| Car parking (hydraulic elevated platforms and hoists including control equipment) | 10 | 1 Jan 2001 | |
| Compaction: | |||
| Compactors – flat plate | 8 | * | 1 Jul 2008 |
| Compactors – vertical rammer | 6 | * | 1 Jul 2008 |
| Computers: | |||
| Generally | 4 | * | 1 Jan 2001 |
| Laptops | 3 | * | 1 Jan 2001 |
| Raised access floors in computer data rooms and server rooms | 40 | * | 1 Jul 2014 |
Substitute
| Car park assets: | |||
| Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) | 20 | * | 1 Jul 2016 |
| Automatic payment machines/stations | 10 | * | 1 Jul 2016 |
| Barrier gates/boom gates – see Table B Boom gates | |||
| Car park floodlighting | 20 | * | 1 Jul 2016 |
| Car park signage | 7 | * | 1 Jul 2016 |
| Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) | 10 | * | 1 Jul 2016 |
| Licence plate recognition cameras and systems | 5 | * | 1 Jul 2016 |
| Parking guidance assets: | |||
| Automatic vehicle counter systems (incorporating counter modules and signage) | 7 | * | 1 Jul 2016 |
| Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) | 7 | * | 1 Jul 2016 |
| Pay and display machines/Pay and go machines | 8 | * | 1 Jul 2016 |
| Security and monitoring assets: | |||
| Generally (including CCTV systems) – see Table B Security and monitoring assets | |||
| Intercommunication (intercom) system assets | 7 | * | 1 Jul 2016 |
| Two-way radios – see Table B Two-way radios | |||
| Ceiling fans | 10 | * | 1 Jul 2016 |
| Compaction assets: | |||
| Compactors – flat plate | 8 | * | 1 Jul 2008 |
| Compactors – vertical rammer | 6 | * | 1 Jul 2008 |
| Computers and computer equipment: | |||
| Computers and computer equipment (not specified elsewhere below) | 4 | * | 1 Jul 2016 |
| Computer monitors | 4 | * | 1 Jul 2016 |
| Desktop computers (including personal computers (PCs)) | 4 | * | 1 Jul 2016 |
| Mainframe computers | 5 | * | 1 Jul 2016 |
| Mobile/portable computers (including laptops, tablets) | 2 | * | 1 Jul 2016 |
| Network equipment (including hubs, modems routers, switches, etc) | 5 | * | 1 Jul 2016 |
| Raised access floors in computer data rooms and server rooms | 40 | * | 1 Jul 2014 |
| Servers | 4 | * | 1 Jul 2016 |
[34] Table B, items beginning with D
Omit
| Drones – see Table B Unmanned aerial vehicles |
Substitute
| Drones/remotely piloted aircraft – see Table B Unmanned aerial vehicles |
[35] Table B, items beginning with F
Omit
| Floor coverings - linoleum and vinyl (removable without damage) | 10 | * | 1 Jul 2013 |
Substitute
| Floor coverings (removable without damage): | |||
| Carpets (excluding fixed carpet tiles) | 8 | * | 1 Jul 2016 |
| Floating timber | 15 | * | 1 Jul 2016 |
| Linoleum and vinyl | 10 | * | 1 Jul 2016 |
[36] Table B, items beginning with L
Omit
| Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) | 5 | * | 1 Jul 2008 |
| Libraries (professional) | 10 | * | 1 Jul 2014 |
Substitute
| Libraries (professional) | 10 | * | 1 Jul 2014 |
| Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) | 5 | * | 1 Jul 2008 |
[37] Table B, items beginning with L
After
| Lifts (including dumbwaiters, hydraulic lifts and traction lifts) | 30 | * | 1 Jan 2003 |
Insert
| Light fittings and freestanding lights (excluding hardwired light fittings) | 10 | * | 1 Jul 2016 |
| Light shades (removable) | 5 | * | 1 Jul 2016 |
[38] Table B, items beginning with M
Omit
| Hire and travellers’ cars | 5 | 1 Jan 2001 | |
| Taxis | 4 | * | 1 Jul 2015 |
| Garbage compactor trucks - see Table A Solid waste collection services (29110) | |||
| Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less | 12 | *# | 1 Jan 2005 |
Substitute
| Hire cars: | |||
| Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) | 8 | * | 1 Jul 2016 |
| Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) | 6 | * | 1 Jul 2016 |
| Rental cars | 5 | * | 1 Jul 2016 |
| Taxis | 4 | * | 1 Jul 2015 |
| Garbage compactor trucks - see Table A Solid waste collection services (29110) | |||
| Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less | 12 | *# | 1 Jan 2005 |
| Limousines: | |||
| Sedan limousines | 6 | * | 1 Jul 2016 |
| Stretch limousines | 12 | * | 1 Jul 2016 |
[39] Table B, items beginning with P
After
| Powder coating machines and systems (automatic and manual) | 10 | * | 1 Jul 2014 |
Insert
| Power regulation systems (PRS) | 5 | * | 1 Jul 2016 |
[40] Table B, items beginning with P
Omit
| Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors; cross arms etc) | 45 | * | 1 Jul 2014 |
Substitute
| Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) | 45 | * | 1 Jul 2014 |
[41] Table B, items beginning with S
Omit
| Detectors (including glass, passive infra-red and vibration) | 5 | * | 1 Jul 2004 |
Substitute
| Detectors (including glass, passive infrared and vibration) | 5 | * | 1 Jul 2004 |
[42] Table B, items beginning with U
Omit
| Unmanned aerial vehicles (drones): |
Substitute
| Unmanned aerial vehicles (drones/remotely piloted aircraft): |
[43] Table B, items beginning with W
Omit
| Waste storage and disposal bins (industrial) | 10 | 1 Jan 2001 | |
| Weighbridges | 20 | * | 1 Jul 2014 |
| Welders: | |||
| Diesel | 10 | * | 1 Jul 2008 |
| Electric | 5 | * | 1 Jul 2008 |
| Oxygen welders and cutters | 10 | * | 1 Jul 2014 |
Substitute
| Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) | 10 | * | 1 Jul 2016 |
| Weighbridges | 20 | * | 1 Jul 2014 |
| Welders: | |||
| Diesel | 10 | * | 1 Jul 2008 |
| Electric | 5 | * | 1 Jul 2008 |
| Oxygen welders and cutters | 10 | * | 1 Jul 2014 |
| Window blinds | 15 | * | 1 Jul 2016 |
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Citations
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1) (Cth)
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