Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1) (Cth)
Case
Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1)
I, Sharon Murray, Assistant Commissioner, Public Groups and International make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Sharon Murray
Assistant Commissioner, Public Groups and International
Dated: 1 June 2018
Name of instrument
This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1).
Commencement
This instrument commences on 1 July 2018.
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.
Definitions – meaning of symbols used in Tables A and B
An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner’s effective life determinations.
A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997.
A plus (+) in the third column of Table A indicates a deduction over three years is available to primary producers for the depreciating assets under Subdivision 40-F of the Income Tax Assessment Act 1997 subject to satisfaction of the required conditions.
Schedule 1 Amendments
(section 3)
[1] Heading to Table A
Omit
Table A as at 1 July 2017
Substitute
Table A as at 1 July 2018
[2] Table A, industry category MINING (06000 to 10900), sub-category Other mining support services (10900)
Omit
| Other mining support services (10900) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Blasting assets: | |||
| Augers | 10 | * | 1 Jul 2017 |
| Blast hole pumps | 7 | * | 1 Jul 2017 |
| Explosive boxes | 5 | * | 1 Jul 2017 |
| Magazines | 10 | * | 1 Jul 2017 |
| Mobile processing units (MPU) | |||
| Surface | |||
| Motor vehicles – see Table B Motor vehicles and trailers | |||
| MPU | 9 | * | 1 Jul 2017 |
| Underground MPU (incorporating motor vehicle and MPU) | 6 | * | 1 Jul 2017 |
| Remote control blasting units | 5 | * | 1 Jul 2017 |
| Stemming buckets | 7 | * | 1 Jul 2017 |
| Dewatering pumps | 12 | * | 1 Jul 2017 |
| Surface drill rigs (production) | 10 | * | 1 Jul 2017 |
Substitute
| Other mining support services (10900) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Gas and oil mining support services (excluding offshore services): | |||
| Cementing assets: | |||
| Batch mixing assets: | |||
| Batch mixing units (excluding batch mixing units incorporated with trailers) | 8 | * | 1 Jul 2018 |
| Trailers (incorporating batch mixing unit and trailer) | 10 | * | 1 Jul 2018 |
| Cement silos: | |||
| Fixed steel | 30 | * | 1 Jul 2018 |
| Mobile | 10 | * | 1 Jul 2018 |
| Cement tankers (incorporating tank and trailer) – see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes | |||
| Pumping units | 10 | * | 1 Jul 2018 |
| Drilling assets: | |||
| Bottom hole assemblies (including logging while drilling tools, measuring while drilling tools, motors and stabilisers) | 5 | * | 1 Jul 2018 |
| Coil tubing assets: | |||
| Pumping units | 7 | * | 1 Jul 2018 |
| Reel and power units | 10 | * | 1 Jul 2018 |
| Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) | 5 | * | 1 Jul 2018 |
| Drill rigs | 10 | * | 1 Jul 2018 |
| Drill strings | 5 | * | 1 Jul 2018 |
| Fluid assets (including centrifuges, pumps and shear units) | 10 | * | 1 Jul 2018 |
| Mobile fluid tanks | 10 | * | 1 Jul 2018 |
| Well control equipment (including blow out preventers and choke manifolds) | 5 | * | 1 Jul 2018 |
| Hydraulic fracturing assets: | |||
| Blenders | 8 | * | 1 Jul 2018 |
| Frac tanks | 10 | * | 1 Jul 2018 |
| Pumps | 8 | * | 1 Jul 2018 |
| Mineral mining support services: | |||
| Blasting assets: | |||
| Augers | 10 | * | 1 Jul 2017 |
| Blast hole pumps | 7 | * | 1 Jul 2017 |
| Explosive boxes | 5 | * | 1 Jul 2017 |
| Magazines | 10 | * | 1 Jul 2017 |
| Mobile processing units (MPUs): | |||
| Surface | |||
| Motor vehicles – see Table B Motor vehicles and trailers | |||
| MPUs | 9 | * | 1 Jul 2017 |
| Underground MPUs (incorporating motor vehicle and MPU) | 6 | * | 1 Jul 2017 |
| Remote control blasting units | 5 | * | 1 Jul 2017 |
| Stemming buckets | 7 | * | 1 Jul 2017 |
| Dewatering pumps | 12 | * | 1 Jul 2017 |
| Surface drill rigs (production) | 10 | * | 1 Jul 2017 |
[3] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Aftert
| Air compression assets – see Table B Air compression assets |
Insert
| Ammonia gas detectors | 12 | * | 1 Jul 2018 |
[4] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
Automated guided vehicles 12 * 1 Jul 2017
Substitute
Automated guided vehicles (AGVs) 12 * 1 Jul 2017
[5] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
| Bin tippers | 15 | * | 1 Jul 2017 |
Substitute
| Bin and drum tippers | 15 | * | 1 Jul 2018 |
[6] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
| Laboratory equipment – see Table B Laboratory assets used in quality control, sample checking etc |
Substitute
| Laboratory equipment: | |||
| Generally (excluding penetrometers) – see Table B Laboratory assets used in quality control, sample checking etc | |||
| Penetrometers | 13 | * | 1 Jul 2018 |
[7] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
| Assets used in common for product manufacturing and processing: |
Substitute
| Assets commonly used for product manufacturing and processing: |
[8] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
| Assets for butter and ice cream manufacturing: | |||
| Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) | 15 | * | 1 Jan 2001 |
Substitute
| Assets for butter manufacturing: | |||
| Butter churns (including continuous buttermakers and butter reworkers) | 20 | * | 1 Jul 2018 |
| Butter melters | 25 | * | 1 Jul 2018 |
| Crystallisers | 20 | * | 1 Jul 2018 |
| In-line titrators | 10 | * | 1 Jul 2018 |
| Salt crushers | 20 | * | 1 Jul 2018 |
[9] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
After
| Sifters | 15 | * | 1 Jul 2017 |
Insert
| Assets for ice cream manufacturing: | |||
| Blenders and mixers: | |||
| Bench mounted planetary mixers | 15 | * | 1 Jul 2018 |
| Hand-held stick blenders | 5 | * | 1 Jul 2018 |
| Enrobers (including dippers) | 15 | * | 1 Jul 2018 |
| Extruders and extrusion line stick inserters | 15 | * | 1 Jul 2018 |
| Freezing assets: | |||
| Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers) | 15 | * | 1 Jul 2018 |
| Cabinet style self-contained blast freezers | 10 | * | 1 Jul 2018 |
| Ice cream churners/freezers | 15 | * | 1 Jul 2018 |
| Moulding machines, moulds and moulding line stick inserters | 15 | * | 1 Jul 2018 |
| Ovens | 15 | * | 1 Jul 2018 |
| Portable batch pasteurisers | 12 | * | 1 Jul 2018 |
| Slush machines | 10 | * | 1 Jul 2018 |
[10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
| Bottle unscramblers | 15 | * | 1 Jul 2016 |
Substitute
| Bottle and lid unscramblers | 15 | * | 1 Jul 2018 |
[11] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
After
| Bottle unscramblers | 15 | * | 1 Jul 2016 |
Insert
| Butter patting machines | 20 | * | 1 Jul 2018 |
[12] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
| Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) | 15 | * | 1 Jul 2016 |
Substitute
| Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) | 15 | * | 1 Jul 2018 |
[13] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
| Filling and sealing/capping machines | 15 | * | 1 Jul 2017 |
Substitute
| Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) | 15 | * | 1 Jul 2018 |
[14] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Before
| Inkjet and laser label printers | 7 | * | 1 Jul 2016 |
Insert
| Flow wrappers (including continuous heat seal wrappers) | 15 | * | 1 Jul 2018 |
[15] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fruit and vegetable processing (11400)
Omit
| Fruit and vegetable canning plant | 20 | 1 Jan 2001 |
Substitute
| Dried fruit (other than sun-dried) manufacturing assets: | |||
| Packaging assets: | |||
| Box sealers (including taping machines) | 10 | * | 1 Jul 2018 |
| Carton erecting, packing and closing machines (including cartoners) | 15 | * | 1 Jul 2018 |
| Form fill and seal machines – see Table B Packaging machines | |||
| Labellers – see Table B Packaging machines | |||
| Multihead weighers – see Table B Packaging machines | |||
| Palletisers – see Table B Packaging machines | |||
| Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) – see Table B Packaging machines | |||
| Processing assets: | |||
| Aspirators | 20 | * | 1 Jul 2018 |
| Cappers and destemmers | 15 | * | 1 Jul 2018 |
| Cookers | 15 | * | 1 Jul 2018 |
| Cooling tunnels | 15 | * | 1 Jul 2018 |
| Drying assets (including dehydrators and dryers) | 20 | * | 1 Jul 2018 |
| Mixers | 15 | * | 1 Jul 2018 |
| Pitters | 15 | * | 1 Jul 2018 |
| Riddles (including pre-riddles and rotary sieves) | 15 | * | 1 Jul 2018 |
| Shaker tables | 15 | * | 1 Jul 2018 |
| Sulphur tanks | 15 | * | 1 Jul 2018 |
| Washing assets (including barrel washers, brush washers and ripple washers) | 15 | * | 1 Jul 2018 |
| Product and raw material handling assets: | |||
| Bins | 10 | * | 1 Jul 2018 |
| Bin tippers | 15 | * | 1 Jul 2018 |
| Conveyors and elevators | 15 | * | 1 Jul 2018 |
| Quality control and inspection assets: | |||
| Colour sorters and laser scanners | 10 | * | 1 Jul 2018 |
| Inspection equipment (including checkweighers and metal detectors) – see Table B Packaging machines | |||
| Testing equipment | 15 | * | 1 Jul 2018 |
| Support assets: | |||
| Coolrooms – see Table B Refrigeration assets | |||
| Weighers | 20 | * | 1 Jul 2018 |
[16] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fruit and vegetable processing (11400)
Omit
| Jam-making plant | 20 | 1 Jan 2001 |
Substitute
| Jam, pickles and sauces manufacturing assets: | |||
| Filling and sealing assets: | |||
| Bottle rinsing machines | 10 | * | 1 Jul 2018 |
| Capping machines | 15 | * | 1 Jul 2018 |
| Denesters | 10 | * | 1 Jul 2018 |
| Filling machines (including aseptic, bucket and portion control) | 15 | * | 1 Jul 2018 |
| Jar de-palletisers | 15 | * | 1 Jul 2018 |
| Lid descramblers, cap sorters and hoppers | 15 | * | 1 Jul 2018 |
| Packaging assets: | |||
| Carton erecting, packing and closing machines (including cartoners) | 12 | * | 1 Jul 2018 |
| Labellers – see Table B Packaging machines | |||
| Palletisers | 10 | * | 1 Jul 2018 |
| Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) – see Table B Packaging machines | |||
| Processing assets: | |||
| Brush finishers and pulper finishers | 15 | * | 1 Jul 2018 |
| Cookers | 10 | * | 1 Jul 2018 |
| Cooling tunnels (including water cooling tunnels) | 15 | * | 1 Jul 2018 |
| Micro filters | 20 | * | 1 Jul 2018 |
| Pasteurisers | 15 | * | 1 Jul 2018 |
| Pectin mixers | 10 | * | 1 Jul 2018 |
| Pipes and pipelines (including pigging) | 15 | * | 1 Jul 2018 |
| Tanks and vats (including blending, holding and mixing tanks) | 15 | * | 1 Jul 2018 |
| Quality control and inspection assets: | |||
| Metal detectors and camera vision scanners | 10 | * | 1 Jul 2018 |
| Support assets: | |||
| Accumulation tables and turntables | 15 | * | 1 Jul 2018 |
| Air compression assets (including air compressors, air dryers and air receivers) | 10 | * | 1 Jul 2018 |
| Boilers – see Table B Boilers | |||
| Conveyors | 15 | * | 1 Jul 2018 |
| Exhaust systems | 10 | * | 1 Jul 2018 |
| Heat exchangers | 10 | * | 1 Jul 2018 |
| Pumps (including cavity, diaphragm and lobe) | 15 | * | 1 Jul 2018 |
| Preserved fruit and vegetable manufacturing assets: | |||
| Filling and sealing assets: | |||
| Canning assets (including can loaders, closers and seamers) | 10 | * | 1 Jul 2018 |
| Capping machines: | |||
| Cappers | 10 | * | 1 Jul 2018 |
| Induction sealers | 5 | * | 1 Jul 2018 |
| Filling machines (including aseptic, bag in box, cup, direct and piston) | 10 | * | 1 Jul 2018 |
| Packaging assets: | |||
| Carton erecting, packing and closing machines (including cartoners) | 15 | * | 1 Jul 2018 |
| Labellers | 10 | * | 1 Jul 2018 |
| Palletisers and depalletisers – see Table B Packaging machines | |||
| Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) – see Table B Packaging machines | |||
| Processing assets: | |||
| Blanchers and paste finishers (including bean and spaghetti) | 12 | * | 1 Jul 2018 |
| Concentrates and syrup assets (including centrifuges, decanters and syrupers) | 15 | * | 1 Jul 2018 |
| Cookers: | |||
| Rotary atmospheric sterilisers | 20 | * | 1 Jul 2018 |
| Rotary pressure sterilisers | 10 | * | 1 Jul 2018 |
| Static retorts | 15 | * | 1 Jul 2018 |
| Crushing mills | 30 | * | 1 Jul 2018 |
| Graders | 15 | * | 1 Jul 2018 |
| Peelers: | |||
| Chemical (including caustic) | 10 | * | 1 Jul 2018 |
| Mechanical (including ginacas and magnesium scrubbers) | 5 | * | 1 Jul 2018 |
| Pitters and repitters | 20 | * | 1 Jul 2018 |
| Slicers and resizers | 15 | * | 1 Jul 2018 |
| Tanks and vats (including blending, holding and mixing tanks) | 15 | * | 1 Jul 2018 |
| Quality control and inspection assets: | |||
| Colour sorters | 10 | * | 1 Jul 2018 |
| Inspection equipment (including checkweighers and metal detectors) – see Table B Packaging machines | |||
| Support assets: | |||
| Bin tippers | 20 | * | 1 Jul 2018 |
| Control systems – see Table B Control systems and control system assets | |||
| Conveyors and elevators | 15 | * | 1 Jul 2018 |
| Filtration systems | 15 | * | 1 Jul 2018 |
| Pasteurisers (including heat exchangers) | 10 | * | 1 Jul 2018 |
| Pumps | 10 | * | 1 Jul 2018 |
[17] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Spirit manufacturing (12130)
Omit
| Distillery pant (brandy etc) | 131/3 | 1 Jan 2001 |
Substitute
| Barrels, tanks and tuns: | |||
| Barrels or casks (wooden): | |||
| Capacity greater than 150 litres | 10 | * | 1 Jul 2018 |
| Capacity of 150 litres or less | 4 | * | 1 Jul 2018 |
| Fermenters, washbacks, vats and holding tanks | 25 | * | 1 Jul 2018 |
| Intermediate bulk containers (IBC) | 8 | * | 1 Jul 2018 |
| Mash tuns and lauter tuns | 20 | * | 1 Jul 2018 |
| Bottling assets: | |||
| Bottle fillers: | |||
| Automated (including bottle r insers/washers, cappers, capsule applicators and foilers) | 15 | * | 1 Jul 2018 |
| Manual | 7 | * | 1 Jul 2018 |
| Labellers | 10 | * | 1 Jul 2018 |
| Printers and ink coders | 8 | * | 1 Jul 2018 |
| Distillation assets | |||
| Laboratory and testing assets (including alcoholmeters, alcolyzers, density meters, gas chromatographs, Graham condensers, homogenisers, hydrometers, Inland Revenue condensers and sugar testers) | 7 | * | 1 Jul 2018 |
| Stainless steel stills (continuous/vacuum stills, marc stills producing grape spirit, neutral spirit or potable ethanol [incorporating analyser/stripping columns, purifier columns, rectifying columns, condensers and dephlegmators/reflux condensers and methanol/fusel oil isolators]) | 25 | * | 1 Jul 2018 |
| Stills generally (copper stills, pot stills, spirit stills and wash stills [incorporating botanical baskets, condensers, head tubes/necks, rectifiers, rectifying columns and still columns]) | 15 | * | 1 Jul 2018 |
| Support assets: | |||
| Barrel racks: | |||
| Steel | 20 | * | 1 Jul 2018 |
| Wooden | 15 | * | 1 Jul 2018 |
| CCTV, security and monitoring systems assets – see Table B Security and monitoring assets | |||
| Chillers | 15 | * | 1 Jul 2018 |
| Floor scales (platform scales) | 10 | * | 1 Jul 2018 |
| Flow meters | 10 | * | 1 Jul 2018 |
| Furnaces, barley smokers, crispers and malt kilns | 15 | * | 1 Jul 2018 |
| Gristmills | 15 | * | 1 Jul 2018 |
| Heat exchangers (plate or tube) | 15 | * | 1 Jul 2018 |
| Programmable logic control (PLC) system assets – see Table B Control systems and control system assets | |||
| Pumps (including macerating pumps) | 7 | * | 1 Jul 2018 |
| Water filters, reverse osmosis (RO) filters and water softeners | 10 | * | 1 Jul 2018 |
| Water heating assets: | |||
| Boilers – see Table B Boilers | |||
| Water heaters (including small steam boilers [up to 500KW]) | 10 | * | 1 Jul 2018 |
[18] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520)
Omit
| Sewing machines | 10 | 1 Jan 2001 |
Substitute
| Sewing machines | 10 | * | 1 Jul 2014 |
[19] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110)
Omit
| Automated guided vehicles (including laser guided vehicles and track mounted automated vehicles) | 10 | * | 1 Jan 2007 |
Substitute
| Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) | 10 | * | 1 Jan 2007 |
[20] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Omit
| Automated guided vehicles | 20 | * | 1 Jul 2010 |
Substitute
| Automated guided vehicles (AGVs) | 20 | * | 1 Jul 2010 |
[21] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fabricated metal product manufacturing (22100 to 22990)
Omit
| Tank manufacturing plant | 20 | 1 Jan 2001 |
[22] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110)
Omit
Automated guided vehicles (AGVs used in blank/stamped parts handling) 10 * 1 Jul 2012
Substitute
Automated guided vehicles (AGVs) (used in blank/stamped parts handling) 10 * 1 Jul 2012
[23] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Irrigation water providers (28110)
Omit
| Irrigation water providers (28110) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Channel regulators | 80 | * | 1 Jan 2005 |
| Cranes (including gantries) | 40 | * | 1 Jan 2005 |
| Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) | 100 | * | 1 Jan 2005 |
| Drain inlet | 50 | * | 1 Jan 2005 |
| Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) | 100 | * | 1 Jan 2005 |
| Escapes | 50 | * | 1 Jan 2005 |
| Flow meters | 20 | * | 1 Jan 2005 |
| Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: | |||
| Concrete | 50 | * | 1 Jan 2005 |
| Earth | 80 | * | 1 Jan 2005 |
| Measurement flumes | 50 | * | 1 Jan 2005 |
| Metered outlets: | |||
| Electronic | 40 | * | 1 Jan 2005 |
| Mechanical | 50 | * | 1 Jan 2005 |
| Piped | 40 | * | 1 Jan 2005 |
| Offtakes | 80 | * | 1 Jan 2005 |
| Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) | 80 | * | 1 Jan 2005 |
| Pump inlets | 50 | * | 1 Jan 2005 |
| Pump sets (incorporating switchboards, starters, motors and pumps) | 40 | * | 1 Jan 2005 |
| Reservoirs and tanks | 80 | * | 1 Jan 2005 |
| Valves | 40 | * | 1 Jan 2005 |
[24] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Water supply (28110)
Omit
| Water supply (28110) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Aerators and blowers | 20 | * | 1 Jan 2005 |
| Cathodic protection systems | 20 | * | 1 Jan 2005 |
| Chemical dosing pumps | 25 | * | 1 Jan 2005 |
| Pump sets (incorporating switch boards, starters, motors and pumps) | 25 | * | 1 Jan 2005 |
| Raw water storage and supply assets: | |||
| Bores | 30 | * | 1 Jan 2005 |
| Dam or weir intake structures | 100 | * | 1 Jan 2005 |
| Dams and weirs | 100 | * | 1 Jan 2005 |
| Reservoirs, elevated tanks and standpipes: whether made from steel or concrete | 80 | * | 1 Jan 2005 |
| Service connections: | |||
| Water meters | 20 | * | 1 Jan 2005 |
| Valves: | |||
| Generally | 30 | * | 1 Jan 2005 |
| Pressure reducing valves | 25 | * | 1 Jan 2005 |
| Water mains: Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) | 80 | * | 1 Jan 2005 |
| Water supply control systems assets: | |||
| Air scour flow meters, level sensors, transmitters and meters | 10 | * | 1 Jan 2005 |
| Chlorine analysers, mini labs, pH meters, turbidity analysers and meters | 7 | * | 1 Jan 2005 |
| Flow meters | 20 | * | 1 Jan 2005 |
| Pressure sensors, transmitters and meters | 10 | * | 1 Jan 2005 |
| Telemetry (including modems and remote transfer units) | 10 | * | 1 Jan 2005 |
| Variable speed drives (VSDs) | 15 | * | 1 Jan 2005 |
| Water supply pumping station detention tanks | 80 | * | 1 Jan 2005 |
| Water treatment assets: | |||
| Balance tanks | 80 | * | 1 Jan 2005 |
| Bore water treatment assets: | |||
| Aerators and blowers | 20 | * | 1 Jan 2005 |
| Lime silos | 50 | * | 1 Jan 2005 |
| Batching tanks | 80 | * | 1 Jan 2005 |
| Lime pump sets (incorporating switch boards, starters, motors and pumps) | 25 | * | 1 Jan 2005 |
| Reactors | 25 | * | 1 Jan 2005 |
| Filtration tanks | 80 | * | 1 Jan 2005 |
| Backwash pumps | 25 | * | 1 Jan 2005 |
| Clear water tanks | 80 | * | 1 Jan 2005 |
| Sludge thickeners | 50 | * | 1 Jan 2005 |
| Drying beds | 50 | * | 1 Jan 2005 |
| Chemical blowers | 15 | * | 1 Jan 2005 |
| Chemical dosing systems | 15 | * | 1 Jan 2005 |
| Chemical feeders and hoppers | 25 | * | 1 Jan 2005 |
| Chemical mixers and blenders | 25 | * | 1 Jan 2005 |
| Chemical storage tanks | 30 | * | 1 Jan 2005 |
| Clarifiers (incorporating scrapers) | 80 | * | 1 Jan 2005 |
| Clear water tanks | 80 | * | 1 Jan 2005 |
| Dissolved air flotation systems | 25 | * | 1 Jan 2005 |
| Filtration tanks (incorporating scrapers) | 80 | * | 1 Jan 2005 |
| Flocculation tanks (incorporating scrapers) | 80 | * | 1 Jan 2005 |
| Inline mixers | 15 | * | 1 Jan 2005 |
| Penstocks | 25 | * | 1 Jan 2005 |
| Raw water inlet screening systems | 25 | * | 1 Jan 2005 |
| Sludge treatment lagoons | 50 | * | 1 Jan 2005 |
| Wash water holding tanks | 80 | * | 1 Jan 2005 |
Substitute
| Water supply (28110) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Assets used by irrigation water providers: | |||
| Channel regulators | 80 | * | 1 Jan 2005 |
| Cranes (including gantries) | 40 | * | 1 Jan 2005 |
| Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) | 100 | * | 1 Jan 2005 |
| Drain inlet | 50 | * | 1 Jan 2005 |
| Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) | 100 | * | 1 Jan 2005 |
| Escapes | 50 | * | 1 Jan 2005 |
| Flow meters | 20 | * | 1 Jan 2005 |
| Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: | |||
| Concrete | 50 | * | 1 Jan 2005 |
| Earth | 80 | * | 1 Jan 2005 |
| Measurement flumes | 50 | * | 1 Jan 2005 |
| Metered outlets: | |||
| Electronic | 40 | * | 1 Jan 2005 |
| Mechanical | 50 | * | 1 Jan 2005 |
| Piped | 40 | * | 1 Jan 2005 |
| Offtakes | 80 | * | 1 Jan 2005 |
| Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) | 80 | * | 1 Jan 2005 |
| Pump inlets | 50 | * | 1 Jan 2005 |
| Pump sets (incorporating switchboards, starters, motors and pumps) | 40 | * | 1 Jan 2005 |
| Reservoirs and tanks | 80 | * | 1 Jan 2005 |
| Valves | 40 | * | 1 Jan 2005 |
| Assets used in water supply: | |||
| Aerators and blowers | 20 | * | 1 Jan 2005 |
| Cathodic protection systems | 20 | * | 1 Jan 2005 |
| Chemical dosing pumps | 25 | * | 1 Jan 2005 |
| Pump sets (incorporating switch boards, starters, motors and pumps) | 25 | * | 1 Jan 2005 |
| Raw water storage and supply assets: | |||
| Bores | 30 | * | 1 Jan 2005 |
| Dam or weir intake structures | 100 | * | 1 Jan 2005 |
| Dams and weirs | 100 | * | 1 Jan 2005 |
| Reservoirs, elevated tanks and standpipes: whether made from steel or concrete | 80 | * | 1 Jan 2005 |
| Service connections: | |||
| Water meters | 20 | * | 1 Jan 2005 |
| Valves: | |||
| Generally | 30 | * | 1 Jan 2005 |
| Pressure reducing valves | 25 | * | 1 Jan 2005 |
| Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) | 80 | * | 1 Jan 2005 |
| Water supply control systems assets: | |||
| Air scour flow meters, level sensors, transmitters and meters | 10 | * | 1 Jan 2005 |
| Chlorine analysers, mini labs, pH meters, turbidity analysers and meters | 7 | * | 1 Jan 2005 |
| Flow meters | 20 | * | 1 Jan 2005 |
| Pressure sensors, transmitters and meters | 10 | * | 1 Jan 2005 |
| Telemetry (including modems and remote transfer units) | 10 | * | 1 Jan 2005 |
| Variable speed drives (VSDs) | 15 | * | 1 Jan 2005 |
| Water supply pumping station detention tanks | 80 | * | 1 Jan 2005 |
| Water treatment assets: | |||
| Balance tanks | 80 | * | 1 Jan 2005 |
| Bore water treatment assets: | |||
| Aerators and blowers | 20 | * | 1 Jan 2005 |
| Backwash pumps | 25 | * | 1 Jan 2005 |
| Batching tanks | 80 | * | 1 Jan 2005 |
| Clear water tanks | 80 | * | 1 Jan 2005 |
| Drying beds | 50 | * | 1 Jan 2005 |
| Filtration tanks | 80 | * | 1 Jan 2005 |
| Lime pump sets (incorporating switch boards, starters, motors and pumps) | 25 | * | 1 Jan 2005 |
| Lime silos | 50 | * | 1 Jan 2005 |
| Reactors | 25 | * | 1 Jan 2005 |
| Sludge thickeners | 50 | * | 1 Jan 2005 |
| Chemical blowers | 15 | * | 1 Jan 2005 |
| Chemical dosing systems | 15 | * | 1 Jan 2005 |
| Chemical feeders and hoppers | 25 | * | 1 Jan 2005 |
| Chemical mixers and blenders | 25 | * | 1 Jan 2005 |
| Chemical storage tanks | 30 | * | 1 Jan 2005 |
| Clarifiers (incorporating scrapers) | 80 | * | 1 Jan 2005 |
| Clear water tanks | 80 | * | 1 Jan 2005 |
| Dissolved air flotation systems | 25 | * | 1 Jan 2005 |
| Filtration tanks (incorporating scrapers) | 80 | * | 1 Jan 2005 |
| Flocculation tanks (incorporating scrapers) | 80 | * | 1 Jan 2005 |
| Inline mixers | 15 | * | 1 Jan 2005 |
| Penstocks | 25 | * | 1 Jan 2005 |
| Raw water inlet screening systems | 25 | * | 1 Jan 2005 |
| Sludge treatment lagoons | 50 | * | 1 Jan 2005 |
| Wash water holding tanks | 80 | * | 1 Jan 2005 |
[25] Table A, industry category CONSTRUCTION (30110 to 32990)
Omit
| Concreting assets: | |||
| Brick and paving saws | 5 | * | 1 Jul 2008 |
| Concrete demolition saws | 3 | * | 1 Jul 2008 |
| Concrete kibble buckets | 15 | * | 1 Jul 2008 |
| Concrete mixers | 4 | * | 1 Jul 2008 |
| Concrete surface preparation assets (including floor grinders, planers and scarifiers) | 5 | * | 1 Jul 2008 |
| Concrete trowels: | |||
| Ride on | 7 | * | 1 Jul 2008 |
| Walk behind | 5 | * | 1 Jul 2008 |
| Concrete vibrating screeders | 5 | * | 1 Jul 2008 |
| Concrete vibrators: | |||
| Brushcutter style | 5 | * | 1 Jul 2008 |
| Drive units | 6 | * | 1 Jul 2008 |
| Flexible shaft pumps | 6 | * | 1 Jul 2008 |
| Vibrating shaft | 3 | * | 1 Jul 2008 |
| Concrete wheeled saws | 6 | * | 1 Jul 2008 |
| Concreting plant: | |||
| Buggies or dumpers (motorised) | 5 | 1 Jan 2001 | |
| Hoppers, skips and hoist buckets | 10 | 1 Jan 2001 | |
| Mobile concrete pumping units | 62/3 | 1 Jan 2001 |
Substitute
| Concreting assets: | |||
| Brick and paving saws | 5 | * | 1 Jul 2008 |
| Buggies or dumpers (motorised) | 5 | 1 Jan 2001 | |
| Concrete demolition saws | 3 | * | 1 Jul 2008 |
| Concrete kibble buckets | 15 | * | 1 Jul 2008 |
| Concrete mixers | 4 | * | 1 Jul 2008 |
| Concrete surface preparation assets (including floor grinders, planers and scarifiers) | 5 | * | 1 Jul 2008 |
| Concrete trowels: | |||
| Ride on | 7 | * | 1 Jul 2008 |
| Walk behind | 5 | * | 1 Jul 2008 |
| Concrete vibrating screeders | 5 | * | 1 Jul 2008 |
| Concrete vibrators: | |||
| Brushcutter style | 5 | * | 1 Jul 2008 |
| Drive units | 6 | * | 1 Jul 2008 |
| Flexible shaft pumps | 6 | * | 1 Jul 2008 |
| Vibrating shaft | 3 | * | 1 Jul 2008 |
| Concrete wheeled saws | 6 | * | 1 Jul 2008 |
| Hoppers, skips and hoist buckets | 10 | 1 Jan 2001 | |
| Mobile concrete pumping units | 62/3 | 1 Jan 2001 |
[26] Table A, industry category RETAIL TRADE (39110 to 43209)
Omit
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Counters, freestanding (including check‑out and service counters) | 10 | * | 1 Jul 2005 |
| Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) | 5 | * | 1 Jul 2005 |
| Floor coverings (removable without damage): | |||
| Carpet | 8 | * | 1 Jul 2005 |
| Floating timber | 10 | * | 1 Jul 2005 |
| Linoleum | 10 | * | 1 Jul 2005 |
| Vinyl | 10 | * | 1 Jul 2005 |
| Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) | 10 | * | 1 Jul 2005 |
| Hot food display assets (including bain marie) | 10 | * | 1 Jul 2005 |
| Overhead track scales (including meat rail scales) | 10 | * | 1 Jul 2005 |
| Refrigeration assets: | |||
| Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) | 10 | * | 1 Jul 2014 |
| Ice making machines | 8 | * | 1 Jul 2014 |
| Insulation panels used in cool or freezer rooms | 40 | * | 1 Jul 2014 |
| Roller shutter electric motors | 20 | * | 1 Jul 2005 |
| Shelving | 10 | * | 1 Jul 2005 |
| Trolleys, customer shopping type | 7 | * | 1 Jul 2005 |
| Trolleys, stock type | 10 | * | 1 Jul 2005 |
| Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) | 7 | * | 1 Jul 2005 |
Substitute
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Counters, freestanding (including check‑out and service counters) | 10 | * | 1 Jul 2005 |
| Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) | 15 | * | 1 Jul 2005 |
| Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) | 5 | * | 1 Jul 2005 |
| Floor coverings (removable without damage): | |||
| Carpet | 8 | * | 1 Jul 2005 |
| Floating timber | 10 | * | 1 Jul 2005 |
| Linoleum | 10 | * | 1 Jul 2005 |
| Vinyl | 10 | * | 1 Jul 2005 |
| Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) | 10 | * | 1 Jul 2005 |
| Hot food display assets (including bain marie) | 10 | * | 1 Jul 2005 |
| Loading bay assets – see Table B Loading bay assets | |||
| Overhead track scales (including meat rail scales) | 10 | * | 1 Jul 2005 |
| Power supply assets, emergency or standby: | |||
| Generator assets: | |||
| Acoustic hoods and canopies | 20 | * | 1 Jul 2005 |
| Generators (incorporating attached engine management and generator monitoring instrument) | 25 | * | 1 Jul 2005 |
| Power management unit | 15 | * | 1 Jul 2005 |
| Uninterruptible power supply (UPS) system: | |||
| Line interactive type | 5 | * | 1 Jul 2013 |
| On line double conversion type | 10 | * | 1 Jul 2013 |
| Public address and paging system assets (including amplifiers, audio speakers and microphones) – see Table B Public address and paging system assets | |||
| Refrigeration assets: | |||
| Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) | 10 | * | 1 Jul 2014 |
| Ice making machines | 8 | * | 1 Jul 2014 |
| Insulation panels used in cool or freezer rooms | 40 | * | 1 Jul 2014 |
| Roller shutter electric motors | 20 | * | 1 Jul 2005 |
| Shelving | 10 | * | 1 Jul 2005 |
| Signage used for business identification (including lighting for signs) – see Table B Advertising signs | |||
| Trolleys, customer shopping type | 7 | * | 1 Jul 2005 |
| Trolleys, stock type | 10 | * | 1 Jul 2005 |
| Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) | 7 | * | 1 Jul 2005 |
[27] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Road transport (46100 to 46239)
Omit
| Road transport (46100 to 46239) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 | * | 1 Jan 2001 |
| 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 |
| Taxis | 4 | * | 1 Jul 2015 |
Substitute
| Road transport (46100 to 46239) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 | * | 1 Jan 2001 |
| Motor vehicles and trailers: | |||
| Buses having a gross vehicle mass of more than 3.5 tonnes | 15 | *# | 1 Jan 2005 |
| Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): | |||
| Generally | 8 | * | 1 Jan 2006 |
| 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 |
| 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 |
| Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers | 12 | *# | 1 Jan 2005 |
| Trailers having a gross vehicle mass greater than 4.5 tonnes | 15 | *# | 1 Jan 2005 |
| Trailers having a gross vehicle mass of 4.5 tonnes or less: | |||
| Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers | 10 | * | 1 Jul 2015 |
| Mild steel trailers (painted and unpainted) | 5 | * | 1 Jul 2015 |
| Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) | 15 | *# | 1 Jan 2005 |
[28] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46110 to 53090), after sub-category Water transport and support services (48100 to 48200 and 52110 to 52190)
Insert
| Other air and space transport (49009) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Aircraft: | |||
| Aeroplanes: | |||
| General use | 20 | *# | 1 Jul 2002 |
| Used predominantly for agricultural spraying or agricultural dusting | 10 | *# | 1 Jul 2002 |
| Helicopters: | |||
| General use | 20 | *# | 1 Jul 2002 |
| Used predominantly for mustering, agricultural spraying or agricultural dusting | 10 | *# | 1 Jul 2002 |
[29] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46110 to 53090), sub-category Scenic and sightseeing transport (50100 to 50290)
Omit
| Scenic and sightseeing transport (50100 to 50290) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Gliders (including motor gliders) | 20 | * | 1 Jul 2013 |
| Hot air balloon ride operation assets: | |||
| Flight instruments | 10 | * | 1 Jul 2013 |
| Hot air balloon assets: | |||
| Baskets | 6 | * | 1 Jul 2013 |
| Burners | 10 | * | 1 Jul 2013 |
| Envelopes | 5 | * | 1 Jul 2013 |
| Fuel cylinders and tanks (incorporating shut off valves) | 20 | * | 1 Jul 2013 |
| Inflator fans | 15 | * | 1 Jul 2013 |
| Monocable circulating detachable, reversible and fixed ropeway assets operated in non‑snowfield areas: | |||
| Cabins (including carriers) | 25 | * | 1 Jul 2009 |
| Communications assets: | |||
| Communications cables | 10 | * | 1 Jul 2009 |
| Radios | 5 | * | 1 Jul 2009 |
| Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 15 | * | 1 Jul 2009 |
| Rescue vehicles | 30 | * | 1 Jul 2009 |
| Ropes: | |||
| Haul ropes | 10 | * | 1 Jul 2009 |
| Track ropes | 20 | * | 1 Jul 2009 |
| Standby power drives | 25 | * | 1 Jul 2009 |
| Towers: | |||
| Tower heads | 15 | * | 1 Jul 2009 |
| Tower structures | 30 | * | 1 Jul 2009 |
| Transportation systems (incorporating drives and belts) | 3 | * | 1 Jul 2009 |
| Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T‑bar, poma and surface lifts): | |||
| Chair head grips | 15 | * | 1 Jul 2009 |
| Chairs, T‑bars and pomas | 25 | * | 1 Jul 2009 |
| Communication assets: | |||
| Communications cables – above ground | 10 | * | 1 Jul 2009 |
| Communications cables – under ground | 25 | * | 1 Jul 2009 |
| Radios and telephone systems | 5 | * | 1 Jul 2009 |
| Covered moving walkways (including covered walkways and carpets) | 10 | * | 1 Jul 2009 |
| Drive and return station assets (including braking system, drive system, gear boxes, motors, variable speed drives and tensioning systems) | 20 | * | 1 Jul 2009 |
| Oversnow transport assets: | |||
| Oversnow transporters | 8 | * | 1 Jul 2009 |
| Skidoos | 5 | * | 1 Jul 2009 |
| Ropes: | |||
| Main hauling rope for detachable lifts etc | 15 | * | 1 Jul 2009 |
| Main hauling rope for fixed grip, t‑bars lifts etc | 20 | * | 1 Jul 2009 |
| Snow grooming assets (including free groomers, snow blowers and winches) | 8 | * | 1 Jul 2009 |
| Snowmaking assets including: | |||
| Air water guns and fan guns | 10 | * | 1 Jul 2009 |
| Compressors, pumps, water mains and pipes | 20 | * | 1 Jul 2009 |
| Cooling towers | 15 | * | 1 Jul 2009 |
| Electrical cables – above ground | 10 | * | 1 Jul 2009 |
| Electrical cables – under ground | 25 | * | 1 Jul 2009 |
| Weather stations | 5 | * | 1 Jul 2009 |
| Standby power drives | 25 | * | 1 Jul 2009 |
| Tower heads and structures | 30 | * | 1 Jul 2009 |
Substitute
| Scenic and sightseeing transport (50100) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Gliders (including motor gliders) | 20 | * | 1 Jul 2013 |
| Hot air balloon ride operation assets: | |||
| Flight instruments | 10 | * | 1 Jul 2013 |
| Hot air balloon assets: | |||
| Baskets | 6 | * | 1 Jul 2013 |
| Burners | 10 | * | 1 Jul 2013 |
| Envelopes | 5 | * | 1 Jul 2013 |
| Fuel cylinders and tanks (incorporating shut off valves) | 20 | * | 1 Jul 2013 |
| Inflator fans | 15 | * | 1 Jul 2013 |
| Monocable circulating detachable, reversible and fixed ropeway assets operated in non‑snowfield areas: | |||
| Cabins (including carriers) | 25 | * | 1 Jul 2009 |
| Communications assets: | |||
| Communications cables | 10 | * | 1 Jul 2009 |
| Radios | 5 | * | 1 Jul 2009 |
| Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 15 | * | 1 Jul 2009 |
| Rescue vehicles | 30 | * | 1 Jul 2009 |
| Ropes: | |||
| Haul ropes | 10 | * | 1 Jul 2009 |
| Track ropes | 20 | * | 1 Jul 2009 |
| Standby power drives | 25 | * | 1 Jul 2009 |
| Towers: | |||
| Tower heads | 15 | * | 1 Jul 2009 |
| Tower structures | 30 | * | 1 Jul 2009 |
| Transportation systems (incorporating drives and belts) | 3 | * | 1 Jul 2009 |
| Pipeline transport (50210) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Pipes and pipelines (including valves and fittings): | |||
| Generally | 25 | * | 1 Jul 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 | * | 1 Jan 2006 |
| Pumps: | |||
| Generally | 20 | * | 1 Jul 2003 |
| Positive displacement pumps | 15 | * | 1 Jul 2003 |
| Other transport n.e.c. (50290) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T‑bar, poma and surface lifts): | |||
| Chair head grips | 15 | * | 1 Jul 2009 |
| Chairs, T‑bars and pomas | 25 | * | 1 Jul 2009 |
| Communication assets: | |||
| Communications cables – above ground | 10 | * | 1 Jul 2009 |
| Communications cables – under ground | 25 | * | 1 Jul 2009 |
| Radios and telephone systems | 5 | * | 1 Jul 2009 |
| Covered moving walkways (including covered walkways and carpets) | 10 | * | 1 Jul 2009 |
| Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 20 | * | 1 Jul 2009 |
| Oversnow transport assets: | |||
| Oversnow transporters | 8 | * | 1 Jul 2009 |
| Skidoos | 5 | * | 1 Jul 2009 |
| Ropes: | |||
| Main hauling rope for detachable lifts etc | 15 | * | 1 Jul 2009 |
| Main hauling rope for fixed grip, t‑bars lifts etc | 20 | * | 1 Jul 2009 |
| Snow grooming assets (including free groomers, snow blowers and winches) | 8 | * | 1 Jul 2009 |
| Snowmaking assets including: | |||
| Air water guns and fan guns | 10 | * | 1 Jul 2009 |
| Compressors, pumps, water mains and pipes | 20 | * | 1 Jul 2009 |
| Cooling towers | 15 | * | 1 Jul 2009 |
| Electrical cables – above ground | 10 | * | 1 Jul 2009 |
| Electrical cables – under ground | 25 | * | 1 Jul 2009 |
| Weather stations | 5 | * | 1 Jul 2009 |
| Standby power drives | 25 | * | 1 Jul 2009 |
| Tower heads and structures | 30 | * | 1 Jul 2009 |
[30] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), after sub-category Surveying and mapping services (69220)
Insert
| Scientific testing and analysis services (69250) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Coal laboratory assets: | |||
| Sample preparation assets: | |||
| Drop shatters | 20 | * | 1 Jul 2018 |
| Drum tumblers | 15 | * | 1 Jul 2018 |
| Drying ovens: | |||
| Benchtop | 7 | * | 1 Jul 2018 |
| Others (including floor size with trolleys) | 15 | * | 1 Jul 2018 |
| Dust extraction systems | 15 | * | 1 Jul 2018 |
| Float-sink buckets | 8 | * | 1 Jul 2018 |
| Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) | 15 | * | 1 Jul 2018 |
| Flotation machines (including froth rotation machines) | 20 | * | 1 Jul 2018 |
| Jaw crushers | 10 | * | 1 Jul 2018 |
| Pulverisers | 10 | * | 1 Jul 2018 |
| Riffle splitters | 10 | * | 1 Jul 2018 |
| Rotary Sample Dividers (RSDs) | 15 | * | 1 Jul 2018 |
| Sample storage assets: | |||
| Cool room assets – see Table B Refrigeration assets | |||
| Portable refrigerators/freezers | 10 | * | 1 Jul 2018 |
| Sample trays | 5 | * | 1 Jul 2018 |
| Sample trolleys | 10 | * | 1 Jul 2018 |
| Sieve shakers (excluding sieves) | 10 | * | 1 Jul 2018 |
| Sieves (including various meshes and sizes) | 7 | * | 1 Jul 2018 |
| Weighing scales | 10 | * | 1 Jul 2018 |
| Laboratory analytical equipment and instruments: | |||
| Analytical balances | 7 | * | 1 Jul 2018 |
| Calorimeters | 10 | * | 1 Jul 2018 |
| Carbon and sulphur analysers | 7 | * | 1 Jul 2018 |
| CHN analysers (including carbon, hydrogen and nitrogen) | 7 | * | 1 Jul 2018 |
| Coal ash fusibility furnaces | 10 | * | 1 Jul 2018 |
| Crucible Swell Number (CSN) burners | 10 | * | 1 Jul 2018 |
| Dilatometers | 9 | * | 1 Jul 2018 |
| Fume cabinets | 15 | * | 1 Jul 2018 |
| Moisture testing ovens (including nitrogen setup apparatus) | 10 | * | 1 Jul 2018 |
| Muffle furnaces | 15 | * | 1 Jul 2018 |
| Particle size analysers | 10 | * | 1 Jul 2018 |
| Petrographic microscopes | 10 | * | 1 Jul 2018 |
| Plastometers | 9 | * | 1 Jul 2018 |
| Water baths (including ultrasonic water baths) | 7 | * | 1 Jul 2018 |
| X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) | 7 | * | 1 Jul 2018 |
[31] Heading to Table B
Omit
Table B as at 1 July 2017
Substitute
Table B as at 1 July 2018
[32] Table B, items beginning with C
Omit
| Raised access floors in computer data rooms and server rooms | 40 | * | 1 Jul 2014 |
Substitute
| Raised floors | 25 | * | 1 Jul 2017 |
[33] Table B, items beginning with G
Omit
| Generators (see Table B Power supply assets) |
Substitute
| Generators – see Table B Power supply assets |
[34] Table B, items beginning with P
Omit
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 10 | * | 1 Jul 2017 |
Substitute
| Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) | 10 | * | 1 Jul 2017 |
[35] Table B, items beginning with S
Omit
| Signage for business identification (including lighting for signs) | 10 | * | 1 Jul 2005 |
Substitute
| Signage for business identification (including lighting for signs) – see Table B Advertising signs |
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Citations
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1) (Cth)
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