Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No 1) (Cth)
Case
Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No 1)
I, Simon Timothy Staples, Assistant Commissioner, Public Groups, make this determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Simon Timothy Staples
Assistant Commissioner, Public Groups
Dated: 29 May 2019
Name of instrument
This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No 1).
Commencement
This instrument commences on 1 July 2019.
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 an immediate deduction 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 2018
Substitute
Table A as at 1 July 2019
[2] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)
Omit whenever occur
| Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) | 20 | *# | 1 Jul 2002 |
| Floating storage and offloading (FSO) vessels (incorporating mooring systems) | 20 | *# | 1 Jul 2002 |
[3] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000), Gas production assets
After
| Offshore bulk loading transfer systems | 10 | * | 1 Jul 2002 |
Insert
| Self-propelled floating production storage and offloading (FPSO) ships (incorporating mooring systems) | 20 | *# | 1 Jul 2002 |
| Self-propelled floating storage and offloading (FSO) ships (incorporating mooring systems) | 20 | *# | 1 Jul 2002 |
[4] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000), Oil production assets
After
| Offshore bulk loading transfer systems | 10 | * | 1 Jul 2002 |
Insert
| Self-propelled floating production storage and offloading (FPSO) ships (incorporating mooring systems) | 20 | *# | 1 Jul 2002 |
| Self-propelled floating storage and offloading (FSO) ships (incorporating mooring systems) | 20 | *# | 1 Jul 2002 |
[5] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat processing (11110)
Omit
| De‑humidifiers: |
Substitute
| Dehumidifiers: |
[6] Table A, industry category WHOLESALE TRADE (33110 TO 38000)
After
| WHOLESALE TRADE (33110 to 38000) |
Insert
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Barcode readers/scanners – see Table B Warehouse and distribution centre equipment and machines | |||
| Benches | 15 | * | 1 Jul 2019 |
| Dimensioning machines | 15 | * | 1 Jul 2019 |
| Ice making machines | 8 | * | 1 Jul 2019 |
| Intermediate bulk containers: | |||
| Mild and stainless steel | 15 | * | 1 Jul 2019 |
| Others | 8 | * | 1 Jul 2019 |
| Lifting and handling assets: | |||
| Elevating work platforms | 10 | * | 1 Jul 2019 |
| Forklifts – see Table B Warehouse and distribution centre equipment and machines | |||
| Pallet conveyers see Table B Warehouse and distribution centres | |||
| Pallet jacks – see Table B Loading bay assets | |||
| Picking and collating machines – see Table B Warehouse and distribution centre equipment and machines | |||
| Ladders | 4 | * | 1 Jul 2019 |
| Livestock scales, weigh indicators and loading bars | 5 | * | 1 Jul 2019 |
| Racks – see Table B Warehouse and distribution centre equipment and machines | |||
| Packaging assets: | |||
| Carton sealers and box taping machines | 12 | * | 1 Jul 2019 |
| Pallet wrappers – see Table B Packaging machines | |||
| Pumps: | |||
| Chemical pumps | 10 | * | 1 Jul 2019 |
| Product pumps | 12 | * | 1 Jul 2019 |
| Vacuum pumps | 12 | * | 1 Jul 2019 |
| Water pumps | 15 | * | 1 Jul 2019 |
| Refrigeration assets – see Table B Refrigeration assets | |||
| Scales (excluding livestock scales) | 10 | * | 1 Jul 2019 |
| Signs – see Table B Advertising signs | |||
| Tanks: | |||
| Chemical storage tanks | 15 | 1 Jul 2019 | |
| Water storage tanks | 20 | 1 Jul 2019 | |
| Trailers – see Table B Motor vehicles and trailers | |||
| Trolleys – see Table B Warehouse and distribution centre equipment and machines | |||
| Unmanned aerial vehicles (drones/remotely piloted aircraft) – see Table B Unmanned aerial vehicles |
[7] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Accommodation (44000)
Omit
| Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment)) | 5 | * | 1 Jul 2005 |
| Carpets | 7 | * | 1 Jul 2005 |
| Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) | 10 | * | 1 Jul 2005 |
Substitute
| Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television sets, turntable, video projection equipment)) | 5 | * | 1 Jul 2005 |
| Carpets | 7 | * | 1 Jul 2005 |
| Door controls and motor drive systems for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) | 10 | * | 1 Jul 2005 |
[8] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302)
Omit
| Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) | 5 | * | 1 Jul 2005 |
Substitute
| Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, television sets, turntables and video projection equipment) | 5 | * | 1 Jul 2005 |
[9] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Other warehousing and storage services (53090)
Omit
| Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): |
Substitute
| Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): |
[10] Table A, industry category FINANCIAL AND INSURANCE SERVICES (62100 TO 64200)
Omit
| Banks: | ||
| Demountable strongrooms | 100 | 1 Jan 2001 |
| Portable safes | 40 | 1 Jan 2001 |
| Strongroom doors | 100 | 1 Jan 2001 |
Substitute
| Banking, building society and credit union operations (62210 to 62230) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Automatic teller machines (ATMs) – see Table B Automatic teller machines (ATMs) | |||
| Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners) | 5 | * | 1 Jul 2019 |
| Cash handling assets: | |||
| Coin cabinets, secure coin storage units and coin trolleys | 15 | * | 1 Jul 2019 |
| Coin counters and sorters, and coin deposit machines (CDMs) | 10 | * | 1 Jul 2019 |
| Note counters and sorters | 8 | * | 1 Jul 2019 |
| Teller cash recyclers (TCRs), teller cash dispensers (TCDs), teller assist units (TAUs) and automated teller safes (ATSs) | 7 | * | 1 Jul 2019 |
| Weighing machines (such as coin scales, digital weighing machines, and note scales) | 7 | * | 1 Jul 2019 |
| EFTPOS machines and EFTPOS terminals (such as PIN pads) – see Table B Point of sale assets | |||
| Safes: | |||
| Safes (portable) | 40 | * | 1 Jul 2019 |
| Strongroom door and frame | 100 | 1 Jan 2001 | |
| Teller safes, counter safes and teller time-delay safes | 25 | * | 1 Jul 2019 |
| Vaults (demountable or portable) and demountable strongrooms | 100 | * | 1 Jul 2019 |
| Security assets: | |||
| Anti-jump barriers (cables or partitions) | 15 | * | 1 Jul 2019 |
| Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building – see Table B Security and monitoring assets | |||
| Variable message signs, such as electronic FX boards and digital LED screens – see Table B Advertising signs | |||
[11] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Rental and hiring services (except real estate) (66110 to 67200)
Omit
| Rental and hiring services (except real estate) (66110 to 67200) |
Substitute
| Rental and hiring services (except real estate) (66110 to 66400) |
[12] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Rental and hiring services (except real estate) (66110 to 67200)
Omit
| Rental cars | 6 | * | 1 Jul 2016 |
Substitute
| Rental cars | 5 | * | 1 Jul 2016 |
[13] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Residental property operators (67110)
Omit
| DVD players | 5 | * | 1 Jul 2004 |
| Door closers | 10 | * | 1 Jul 2004 |
| Door stops, freestanding | 10 | * | 1 Jul 2004 |
| Escalators (machinery and moving parts) | 20 | * | 1 Jan 2003 |
| Evaporative coolers: | |||
| Fixed (excluding ducting and vents) | 20 | * | 1 Jul 2005 |
| Portable | 10 | * | 1 Jul 2005 |
| Floor coverings (removable without damage): | |||
| Carpet | 10 | 1 Jan 2001 | |
| Floating timber | 15 | * | 1 Jul 2004 |
| Linoleum | 10 | 1 Jan 2001 | |
| Vinyl | 10 | 1 Jan 2001 | |
| Furniture, freestanding | 131/3 | 1 Jan 2001 | |
| Garbage bins | 10 | * | 1 Jul 2004 |
| Garbage compacting systems (excluding chutes) | 62/3 | 1 Jan 2001 | |
| Generators | 20 | 1 Jan 2001 | |
| Gym assets: | |||
| Cardiovascular | 5 | * | 1 Jul 2004 |
| Resistance | 10 | * | 1 Jul 2004 |
| Hand dryers, electrical | 10 | 1 Jan 2001 | |
| Heaters: | |||
| Fixed: | |||
| Electric | 15 | * | 1 Jul 2004 |
| Gas: | |||
| Ducted central heating unit | 20 | * | 1 Jul 2004 |
| Other | 15 | * | 1 Jul 2004 |
| Freestanding | 15 | * | 1 Jul 2004 |
| Hot water systems (excluding piping): | |||
| Electric | 12 | * | 1 Jul 2004 |
| Gas | 12 | * | 1 Jul 2004 |
| Solar | 15 | * | 1 Jul 2004 |
| Intercom system assets | 10 | * | 1 Jul 2004 |
| Lifts (including hydraulic and traction lifts) | 30 | * | 1 Jan 2003 |
| Lights: | |||
| Fittings (excluding hardwired) | 5 | * | 1 Jul 2004 |
| Freestanding | 5 | * | 1 Jul 2004 |
| Shades, removable | 5 | * | 1 Jul 2004 |
| Linen | 5 | * | 1 Jul 2004 |
| Master antenna television (MATV) assets: | |||
| Amplifiers | 10 | * | 1 Jul 2004 |
| Modulators | 10 | * | 1 Jul 2004 |
| Power sources | 10 | * | 1 Jul 2004 |
| Mirrors, freestanding | 15 | * | 1 Jul 2004 |
| Radios | 10 | 1 Jan 2001 | |
| Rugs | 7 | * | 1 Jul 2004 |
| Solar power generating system assets | 20 | * | 1 Jul 2004 |
| Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 7 | * | 1 Jul 2004 |
| Surround sound systems (incorporating audio‑video receivers and speakers) | 10 | * | 1 Jul 2004 |
| Telecommunications assets: | |||
| Cordless phones | 4 | * | 1 Jul 2004 |
| Telephone hand sets | 10 | * | 1 Jul 2004 |
| Telephone systems – see Table B Telephony | |||
| Television antennas, freestanding | 5 | * | 1 Jul 2004 |
| Television sets | 10 | * | 1 Jul 2004 |
| Vacuum cleaners: | |||
| Ducted: | |||
| Hoses | 10 | * | 1 Jul 2004 |
| Motors | 10 | * | 1 Jul 2004 |
| Wands | 10 | * | 1 Jul 2004 |
| Portable | 10 | 1 Jan 2001 | |
| Ventilation fans | 20 | * | 1 Jul 2004 |
| Video cassette recorder systems (VCRs) | 5 | * | 1 Jul 2004 |
| Water pumps | 20 | 1 Jan 2001 | |
| Window blinds, internal | 10 | * | 1 Jul 2004 |
| Window curtains | 6 | * | 1 Jul 2004 |
| Window shutters, automatic: | |||
| Controls | 10 | * | 1 Jul 2004 |
| Motors | 10 | * | 1 Jul 2004 |
| Bathroom assets: | |||
| Accessories, freestanding (including shower caddies, soap holders, toilet brushes) | 5 | * | 1 Jul 2004 |
| Exhaust fans (including light/heating) | 10 | * | 1 Jul 2004 |
| Heated towel rails, electric | 10 | * | 1 Jul 2004 |
| Shower curtains (excluding curtain rods and screens) | 2 | * | 1 Jul 2004 |
| Spa bath pumps | 20 | * | 1 Jul 2004 |
| Fire control assets: | |||
| Alarms: | |||
| Heat | 6 | * | 1 Jul 2004 |
| Smoke | 6 | * | 1 Jul 2004 |
| Detection and alarm systems: | |||
| Alarm bells | 12 | * | 1 Jul 2004 |
| Detectors (including addressable manual call points, heat, multi type and smoke) | 20 | * | 1 Jul 2004 |
| Fire indicator panels | 12 | * | 1 Jul 2004 |
| Emergency warning and intercommunication systems (EWIS): | |||
| Master emergency control panels | 12 | * | 1 Jul 2004 |
| Speakers | 12 | * | 1 Jul 2004 |
| Strobe lights | 12 | * | 1 Jul 2004 |
| Warden intercom phones (WIPs) | 12 | * | 1 Jul 2004 |
| Extinguishers | 15 | * | 1 Jul 2004 |
| Hoses and nozzles | 10 | * | 1 Jul 2004 |
| Pumps (including diesel and electric) | 25 | * | 1 Jul 2004 |
| Stair pressurisation assets: | |||
| AC variable speed drives (VSDs) | 10 | * | 1 Jul 2004 |
| Pressurisation and extraction fans | 25 | * | 1 Jul 2004 |
| Sensors | 10 | * | 1 Jul 2004 |
| Kitchen assets: | |||
| Cook tops | 12 | * | 1 Jul 2004 |
| Crockery | 5 | * | 1 Jul 2004 |
| Cutlery | 5 | * | 1 Jul 2004 |
| Dishwashers | 10 | * | 1 Jul 2004 |
| Freezers | 12 | * | 1 Jul 2004 |
| Garbage disposal units | 10 | * | 1 Jul 2004 |
| Microwave ovens | 10 | * | 1 Jul 2004 |
| Ovens | 12 | * | 1 Jul 2004 |
| Range hoods | 12 | * | 1 Jul 2004 |
| Refrigerators | 12 | * | 1 Jul 2004 |
| Stoves | 12 | * | 1 Jul 2004 |
| Water filters, electrical | 15 | * | 1 Jul 2004 |
| Laundry assets: | |||
| Clothes dryers | 10 | * | 1 Jul 2004 |
| Ironing boards, freestanding | 7 | * | 1 Jul 2004 |
| Irons | 5 | * | 1 Jul 2004 |
| Washing machines | 10 | * | 1 Jul 2004 |
| Outdoor assets: | |||
| Automatic garage doors: | |||
| Controls | 5 | * | 1 Jul 2004 |
| Motors | 10 | * | 1 Jul 2004 |
| Barbecue assets: | |||
| Fixed barbecue assets: | |||
| Sliding trays and cookers | 10 | * | 1 Jul 2004 |
| Freestanding barbecues | 5 | * | 1 Jul 2004 |
| Floor carpet (including artificial grass and matting) | 5 | * | 1 Jul 2004 |
| Furniture, freestanding | 5 | * | 1 Jul 2004 |
| Gardening watering installations: | |||
| Control panels | 5 | * | 1 Jul 2004 |
| Pumps | 5 | * | 1 Jul 2004 |
| Timing devices | 5 | * | 1 Jul 2004 |
| Garden lights, solar | 8 | * | 1 Jul 2004 |
| Garden sheds, freestanding | 15 | * | 1 Jul 2004 |
| Gates, electrical: | |||
| Controls | 5 | * | 1 Jul 2004 |
| Motors | 10 | * | 1 Jul 2004 |
| Operable pergola louvres: | |||
| Controls | 15 | * | 1 Jul 2004 |
| Motors | 15 | * | 1 Jul 2004 |
| Sauna heating assets | 15 | * | 1 Jul 2004 |
| Sewage treatment assets: | |||
| Controls | 8 | * | 1 Jul 2004 |
| Motors | 8 | * | 1 Jul 2004 |
| Spas: | |||
| Fixed spa assets: | |||
| Chlorinators | 12 | * | 1 Jul 2004 |
| Filtration assets (including pumps) | 12 | * | 1 Jul 2004 |
| Heaters (electric or gas) | 15 | * | 1 Jul 2004 |
| Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) | 17 | * | 1 Jul 2004 |
| Swimming pool assets: | |||
| Chlorinators | 12 | * | 1 Jul 2004 |
| Cleaning assets | 7 | * | 1 Jul 2004 |
| Filtration assets (including pumps) | 12 | * | 1 Jul 2004 |
Substitute
| Digital peep holes | 10 | * | 1 Jul 2019 |
| DVD players | 5 | * | 1 Jul 2004 |
| Door closers | 10 | * | 1 Jul 2004 |
| Door stops, freestanding | 10 | * | 1 Jul 2004 |
| Escalators (machinery and moving parts) | 20 | * | 1 Jan 2003 |
| Evaporative coolers: | |||
| Fixed (excluding ducting and vents) | 15 | * | 1 Jul 2019 |
| Portable | 10 | * | 1 Jul 2005 |
| Floor coverings (removable without damage): | |||
| Carpet | 8 | * | 1 Jul 2019 |
| Floating timber | 15 | * | 1 Jul 2004 |
| Linoleum | 10 | 1 Jan 2001 | |
| Vinyl | 10 | 1 Jan 2001 | |
| Furniture, freestanding | 131/3 | 1 Jan 2001 | |
| Garbage bins | 10 | * | 1 Jul 2004 |
| Garbage compacting systems (excluding chutes) | 62/3 | 1 Jan 2001 | |
| Generators | 20 | 1 Jan 2001 | |
| Gym assets: | |||
| Cardiovascular | 5 | * | 1 Jul 2004 |
| Resistance | 10 | * | 1 Jul 2004 |
| Hand dryers, electrical | 10 | 1 Jan 2001 | |
| Heaters: | |||
| Fixed: | |||
| Electric | 15 | * | 1 Jul 2004 |
| Gas: | |||
| Ducted central heating unit | 20 | * | 1 Jul 2004 |
| Other | 15 | * | 1 Jul 2004 |
| Freestanding | 15 | * | 1 Jul 2004 |
| Home automation control assets | 10 | * | 1 Jul 2019 |
| Hot water systems (excluding piping): | |||
| Electric | 12 | * | 1 Jul 2004 |
| Gas | 12 | * | 1 Jul 2004 |
| Solar | 15 | * | 1 Jul 2004 |
| Hydronic assets: | |||
| Controls | 10 | * | 1 Jul 2019 |
| Water heaters | 15 | * | 1 Jul 2019 |
| Intercom system assets | 10 | * | 1 Jul 2004 |
| Lifts (including hydraulic and traction lifts) | 30 | * | 1 Jan 2003 |
| Lights: | |||
| Fittings (excluding hardwired) | 5 | * | 1 Jul 2004 |
| Freestanding | 5 | * | 1 Jul 2004 |
| Shades, removable | 5 | * | 1 Jul 2004 |
| Linen | 5 | * | 1 Jul 2004 |
| Master antenna television (MATV) assets: | |||
| Amplifiers | 10 | * | 1 Jul 2004 |
| Modulators | 10 | * | 1 Jul 2004 |
| Power sources | 10 | * | 1 Jul 2004 |
| Mirrors, freestanding | 15 | * | 1 Jul 2004 |
| Radios | 10 | 1 Jan 2001 | |
| Rugs | 7 | * | 1 Jul 2004 |
| Skylights: | |||
| Controls | 10 | * | 1 Jul 2019 |
| Motors | 10 | * | 1 Jul 2019 |
| Solar power generating system (incorporating batteries, inverters, solar panels, regulators) | 20 | * | 1 Jul 2004 |
| Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 7 | * | 1 Jul 2004 |
| Surround sound systems (incorporating audio‑video receivers and speakers) | 10 | * | 1 Jul 2004 |
| Telecommunications assets: | |||
| Cordless phones | 4 | * | 1 Jul 2004 |
| Telephone hand sets | 6 | * | 1 Jul 2019 |
| Telephone systems – see Table B Telephony | |||
| Television antennas, freestanding | 5 | * | 1 Jul 2004 |
| Television sets | 8 | * | 1 Jul 2019 |
| Vacuum cleaners: | |||
| Ducted: | |||
| Hoses | 10 | * | 1 Jul 2004 |
| Motors | 10 | * | 1 Jul 2004 |
| Wands | 10 | * | 1 Jul 2004 |
| Portable | 10 | 1 Jan 2001 | |
| Ventilation fans | 20 | * | 1 Jul 2004 |
| Video cassette recorder systems (VCRs) | 5 | * | 1 Jul 2004 |
| Water pumps: | |||
| Multi-storey | 20 | * | 1 Jul 2019 |
| Rainwater tanks | 5 | * | 1 Jul 2019 |
| Single residence pressure pumps | 8 | * | 1 Jul 2019 |
| Window blinds, internal | 10 | * | 1 Jul 2004 |
| Window curtains | 6 | * | 1 Jul 2004 |
| Window shutters, automatic: | |||
| Controls | 10 | * | 1 Jul 2004 |
| Motors | 10 | * | 1 Jul 2004 |
| Bathroom assets: | |||
| Accessories, freestanding (including shower caddies, soap holders, toilet brushes) | 3 | * | 1 Jul 2019 |
| Exhaust fans (including light/heating) | 10 | * | 1 Jul 2004 |
| Heated towel rails, electric | 10 | * | 1 Jul 2004 |
| Shower curtains (excluding curtain rods and screens) | 2 | * | 1 Jul 2004 |
| Spa bath pumps | 10 | * | 1 Jul 2019 |
| Fire control assets: | |||
| Alarms: | |||
| Heat | 6 | * | 1 Jul 2004 |
| Smoke | 6 | * | 1 Jul 2004 |
| Detection and alarm systems: | |||
| Alarm bells | 12 | * | 1 Jul 2004 |
| Detectors (including addressable manual call points, heat, multi type and smoke) | 20 | * | 1 Jul 2004 |
| Fire indicator panels | 12 | * | 1 Jul 2004 |
| Emergency warning and intercommunication systems (EWIS): | |||
| Master emergency control panels | 12 | * | 1 Jul 2004 |
| Speakers | 12 | * | 1 Jul 2004 |
| Strobe lights | 12 | * | 1 Jul 2004 |
| Warden intercom phones (WIPs) | 12 | * | 1 Jul 2004 |
| Extinguishers | 15 | * | 1 Jul 2004 |
| Hoses and nozzles | 10 | * | 1 Jul 2004 |
| Pumps (including diesel and electric) | 25 | * | 1 Jul 2004 |
| Stair pressurisation assets: | |||
| AC variable speed drives (VSDs) | 10 | * | 1 Jul 2004 |
| Pressurisation and extraction fans | 25 | * | 1 Jul 2004 |
| Sensors | 10 | * | 1 Jul 2004 |
| Kitchen assets: | |||
| Cook tops | 12 | * | 1 Jul 2004 |
| Crockery | 5 | * | 1 Jul 2004 |
| Cutlery | 5 | * | 1 Jul 2004 |
| Dishwashers | 8 | * | 1 Jul 2019 |
| Freezers | 12 | * | 1 Jul 2004 |
| Garbage disposal units | 10 | * | 1 Jul 2004 |
| Microwave ovens | 8 | * | 1 Jul 2019 |
| Ovens | 12 | * | 1 Jul 2004 |
| Range hoods | 12 | * | 1 Jul 2004 |
| Refrigerators | 12 | * | 1 Jul 2004 |
| Stoves | 12 | * | 1 Jul 2004 |
| Water filters, electrical | 15 | * | 1 Jul 2004 |
| Laundry assets: | |||
| Clothes dryers | 7 | * | 1 Jul 2019 |
| Ironing boards, freestanding | 5 | * | 1 Jul 2019 |
| Irons | 5 | * | 1 Jul 2004 |
| Washing machines | 8 | * | 1 Jul 2019 |
| Outdoor assets: | |||
| Automatic garage doors: | |||
| Controls | 5 | * | 1 Jul 2004 |
| Motors | 10 | * | 1 Jul 2004 |
| Barbecue assets: | |||
| Fixed barbecue assets: | |||
| Sliding trays and cookers | 10 | * | 1 Jul 2004 |
| Freestanding barbecues | 5 | * | 1 Jul 2004 |
| Floor carpet (including artificial grass and matting) | 5 | * | 1 Jul 2004 |
| Folding arm awnings: | |||
| Controls | 10 | * | 1 Jul 2019 |
| Motors | 10 | * | 1 Jul 2019 |
| Furniture, freestanding | 5 | * | 1 Jul 2004 |
| Gardening watering installations: | |||
| Control panels | 5 | * | 1 Jul 2004 |
| Pumps | 5 | * | 1 Jul 2004 |
| Timing devices | 5 | * | 1 Jul 2004 |
| Garden lights, solar | 5 | * | 1 Jul 2019 |
| Garden sheds, freestanding | 15 | * | 1 Jul 2004 |
| Gates, electrical: | |||
| Controls | 5 | * | 1 Jul 2004 |
| Motors | 10 | * | 1 Jul 2004 |
| Operable pergola louvres: | |||
| Controls | 15 | * | 1 Jul 2004 |
| Motors | 15 | * | 1 Jul 2004 |
| Rainwater tanks: | |||
| Galvanised steel | 25 | * | 1 Jul 2019 |
| Polyethylene | 15 | * | 1 Jul 2019 |
| Roller blinds | |||
| Controls | 10 | * | 1 Jul 2019 |
| Motors | 10 | * | 1 Jul 2019 |
| Sauna heating assets | 15 | * | 1 Jul 2004 |
| Sewage treatment assets: | |||
| Controls | 8 | * | 1 Jul 2004 |
| Motors | 8 | * | 1 Jul 2004 |
| Spas: | |||
| Fixed spa assets: | |||
| Chlorinators | 10 | * | 1 Jul 2019 |
| Filtration assets (including pumps) | 10 | * | 1 Jul 2019 |
| Heaters (electric or gas) | 15 | * | 1 Jul 2004 |
| Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) | 17 | * | 1 Jul 2004 |
| Swimming pool assets: | |||
| Chlorinators | 10 | * | 1 Jul 2019 |
| Cleaning assets | 7 | * | 1 Jul 2004 |
| Covers (including blankets) | 8 | * | 1 Jul 2019 |
| Filtration assets (including pumps) | 10 | * | 1 Jul 2019 |
[14] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Non-residental property operators (67120)
Omit
| Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) | 15 | * | 1 Jul 2005 |
Substitute
| Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) | 15 | * | 1 Jul 2005 |
[15] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Scientific testing and analysis services (69250)
After
| X‑Ray Fluorescence (XRF) and X‑Ray Diffraction (XRD) | 7 | * | 1 Jul 2018 |
Insert
| Mineral processing and metallurgical laboratory assets: | |||
| Sample preparation assets: | |||
| Benchtop (including work benches and tables) | 10 | * | 1 Jul 2019 |
| Centrifugal concentrators | 15 | * | 1 Jul 2019 |
| Cone crushers | 20 | * | 1 Jul 2019 |
| Drying ovens: | |||
| Benchtop | 7 | * | 1 Jul 2019 |
| Others (including floor size with trolleys) | 10 | * | 1 Jul 2019 |
| Dust cabinet (including extracted workstations) | 20 | * | 1 Jul 2019 |
| Dust extraction systems | 15 | * | 1 Jul 2019 |
| Flotation machines (including froth rotation machines) | 20 | * | 1 Jul 2019 |
| Gravity separation assets (including centrifuges and cyclones) | 10 | * | 1 Jul 2019 |
| Grinding mills | 12 | * | 1 Jul 2019 |
| Jaw crushers | 10 | * | 1 Jul 2019 |
| Laboratory tumblers (including cyanide leach test tumblers) | 10 | * | 1 Jul 2019 |
| Micro dosing peristaltic pumps | 7 | * | 1 Jul 2019 |
| Overhead tank mixers | 5 | * | 1 Jul 2019 |
| pH control systems | 15 | * | 1 Jul 2019 |
| Pressure filters | 8 | * | 1 Jul 2019 |
| Pulverisers | 10 | * | 1 Jul 2019 |
| Riffle splitters | 10 | * | 1 Jul 2019 |
| Rotary Sample Dividers (RSDs) | 10 | * | 1 Jul 2019 |
| Sample storage assets: | |||
| Cool room assets – See Table B under ‘Refrigeration’ | |||
| Portable refrigerators/freezers | 8 | * | 1 Jul 2019 |
| Sample trays | 3 | * | 1 Jul 2019 |
| Sample trolleys | 7 | * | 1 Jul 2019 |
| Scrubbers | 15 | * | 1 Jul 2019 |
| Shaking tables (including wet tables) | 20 | * | 1 Jul 2019 |
| Sieve shakers (excluding sieves) | 10 | * | 1 Jul 2019 |
| Sieves (including various meshes and sizes) | 3 | * | 1 Jul 2019 |
| Solvent extraction & electro winning equipment | 15 | * | 1 Jul 2019 |
| Vacuum filters | 7 | * | 1 Jul 2019 |
| Water purification systems | 15 | * | 1 Jul 2019 |
| Weighing scales | 7 | * | 1 Jul 2019 |
| Laboratory analytical equipment and instruments: | |||
| Analytical balances | 7 | * | 1 Jul 2019 |
| Atomic Absorption Spectroscopy (AAS) instruments | 10 | * | 1 Jul 2019 |
| Auto dilutors | 7 | * | 1 Jul 2019 |
| Auto titration instruments | 7 | * | 1 Jul 2019 |
| Carbon and Sulphur analysers | 7 | * | 1 Jul 2019 |
| Cupellation furnaces | 10 | * | 1 Jul 2019 |
| Fume cabinets | 15 | * | 1 Jul 2019 |
| Fusion furnaces | 10 | * | 1 Jul 2019 |
| Fourier Transform Infrared (FTIR) spectroscopy | 7 | * | 1 Jul 2019 |
| Hot blocks | 7 | * | 1 Jul 2019 |
| Hotplate magnetic stirrers | 10 | * | 1 Jul 2019 |
| Incubators | 7 | * | 1 Jul 2019 |
| Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) | 10 | * | 1 Jul 2019 |
| Ion Chromatography (IC) equipment | 15 | * | 1 Jul 2019 |
| Muffle furnaces | 12 | * | 1 Jul 2019 |
| Overhead stirrers | 8 | * | 1 Jul 2019 |
| Particle size analysers | 10 | * | 1 Jul 2019 |
| Petrographic microscopes | 10 | * | 1 Jul 2019 |
| Robotic cells (including robotic fusion cells, robotic preparations cells) | 10 | * | 1 Jul 2019 |
| Robotic TGA cells | 7 | * | 1 Jul 2019 |
| Thermogravimetric Analysers (TGAs) | 7 | * | 1 Jul 2019 |
| Water baths | 5 | * | 1 Jul 2019 |
| X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) | 7 | * | 1 Jul 2019 |
[16] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), sub-category Nursing home operation (86011)
Omit
| Nursing home operation (86011) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Beds: | |||
| Electronic | 7 | * | 1 Jul 2004 |
| Mechanical | 10 | * | 1 Jul 2004 |
| Bedside cabinets/lockers, carts and poles and overbed tables | 10 | * | 1 Jul 2004 |
| Commodes | 10 | * | 1 Jul 2004 |
| Nurse call systems | 7 | * | 1 Jul 2004 |
| Pan flushers | 10 | * | 1 Jul 2004 |
| Patient hoists and lifters | 10 | * | 1 Jul 2004 |
| Patient monitoring assets | 7 | * | 1 Jul 2004 |
| Patient scales | 10 | * | 1 Jul 2004 |
| Shower chairs | 7 | * | 1 Jul 2004 |
| Trolleys | 10 | * | 1 Jul 2004 |
| Wheelchairs | 10 | * | 1 Jul 2004 |
Substitute
| Retirement village and accommodation for the aged operation (86011 to 86012) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Assistance and medical assets: | |||
| Beds: | |||
| Electronic (including hi-lo and lo-lo beds) | 7 | * | 1 Jul 2019 |
| Mechanical | 10 | * | 1 Jul 2004 |
| Bedside cabinets, lockers and overbed tables | 10 | * | 1 Jul 2019 |
| Blood pressure machines | 3 | * | 1 Jul 2019 |
| Call systems | 7 | * | 1 Jul 2019 |
| Chairs | |||
| Commode | 7 | * | 1 Jul 2019 |
| Electronic recliner (including electric lift) | 10 | * | 1 Jul 2019 |
| Fallout/floating/princess | 7 | * | 1 Jul 2019 |
| Shower | 5 | * | 1 Jul 2019 |
| Wheelchair – electric, manual, tilt in space | 5 | * | 1 Jul 2019 |
| Defibrillators | 8 | * | 1 Jul 2019 |
| Drug safes | 15 | * | 1 Jul 2019 |
| Electronic arms for toilets | 10 | * | 1 Jul 2019 |
| Hoists | |||
| Ceiling (incorporating tracks) | 12 | * | 1 Jul 2019 |
| Mobile (floor, full, standing) | 10 | * | 1 Jul 2019 |
| Lifting slings | 2 | * | 1 Jul 2019 |
| Mattresses | |||
| Air | 3 | * | 1 Jul 2019 |
| Foam | 7 | * | 1 Jul 2019 |
| Medication trolleys | 10 | * | 1 Jul 2019 |
| Mobile suction machines | 3 | * | 1 Jul 2019 |
| Pan flushers/pan sanitisers | 10 | * | 1 Jul 2019 |
| Sensor beams and sensor mats | 3 | * | 1 Jul 2019 |
| Shower trolleys/mobile baths | 8 | * | 1 Jul 2019 |
| Syringe driven infusion pumps | 5 | * | 1 Jul 2019 |
| Treatment trolleys | 15 | * | 1 Jul 2019 |
| Walking belts | 3 | * | 1 Jul 2019 |
| Walking frames (including forearm walkers) | 12 | * | 1 Jul 2019 |
| Weighing machines and scales (including chair scales and wheelchair scales) | 10 | * | 1 Jul 2019 |
| Common area assets: | |||
| Artificial grass/synthetic lawn (removable without damage) | 15 | * | 1 Jul 2019 |
| Audio visual assets | 8 | * | 1 Jul 2019 |
| Carpets - see Table B Floor coverings (removable without damage) | |||
| Curtains and drapes – see Table B Curtains and drapes | |||
| Furniture: | |||
| General/indoor | 10 | * | 1 Jul 2019 |
| Outdoor | 7 | * | 1 Jul 2019 |
| Hair salon assets (including chairs and dryers) | 15 | * | 1 Jul 2019 |
| Hot water dispensers | 8 | * | 1 Jul 2019 |
| Television sets | 5 | * | 1 Jul 2019 |
| Window blinds – see Table B Window blinds | |||
| Fitness and recreation assets: | |||
| Billiard/pool tables | 20 | * | 1 Jul 2019 |
| Bowling greens – artificial grass or carpet (removable without damage) | 15 | * | 1 Jul 2019 |
| Gymnasium and exercise equipment | 10 | * | 1 Jul 2019 |
| Support assets: | |||
| Annunciator panels | 15 | * | 1 Jul 2019 |
| Boilers – see Table B Boilers | |||
| Buggies to transport people | 8 | * | 1 Jul 2019 |
| Cleaning carts and trolleys – see Table B Cleaning carts and trolleys | |||
| Cool rooms – see Table B Refrigeration assets | |||
| Electronic mops and floor scrubbers | 5 | * | 1 Jul 2019 |
| Hot water systems (excluding commercial boilers and piping) | 10 | * | 1 Jul 2019 |
| Kitchen assets: | |||
| Blast chillers | 8 | * | 1 Jul 2019 |
| Bowl mixers | 10 | * | 1 Jul 2019 |
| Dishwashers | 8 | * | 1 Jul 2019 |
| Food preparation assets – large commercial type (including cooktops, fryers, multi-function centres, self-cooking centres, single tray meal service, soup kettles, stoves) | 10 | * | 1 Jul 2019 |
| Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers) | 10 | * | 1 Jul 2019 |
| Ice making machines | 10 | * | 1 Jul 2019 |
| Kitchen trolleys | 5 | * | 1 Jul 2019 |
| Small appliances (including food processors, blenders, stick mixers) | 4 | * | 1 Jul 2019 |
| Toasters | 6 | * | 1 Jul 2019 |
| Laundry assets: | |||
| Dryers | 12 | * | 1 Jul 2019 |
| Spring loaded trolleys | 10 | * | 1 Jul 2019 |
| Washing machines | 12 | * | 1 Jul 2019 |
| Lockers, freestanding – see Table B Lockers, freestanding | |||
| Master antenna television (MATV) assets – see Table A Residential property operators (67110) | |||
| Refrigerators (including controlled temperature medication refrigerators) | 10 | * | 1 Jul 2019 |
| Swimming pool assets: | |||
| Dehumidifiers | 15 | * | 1 Jul 2019 |
| Filtration equipment (including chlorinators and pumps) - see Table B Swimming pool assets | |||
| Pool covers (including blankets) - see Table B Swimming pool assets | |||
| Vacuum cleaners, ride on | 7 | * | 1 Jul 2019 |
[17] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Creative and performing arts activities (90010 to 90030)
After
| Accessories (theatrical – wigs, costumes etc) | 5 | 1 Jan 2001 |
Insert
| Performing dogs – see Table B Working dogs |
[18] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Health and fitness centres and gymnasia operation (91110)
Omit
| Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and televisions) | 4 | * | 1 Jul 2012 |
Substitute
| Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and television sets) | 4 | * | 1 Jul 2012 |
[19] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Hairdressing and beauty services (95110)
Omit
| Light therapy units (including intense pulse light systems) | 10 | * | 1 Jul 2010 |
Substitute
| Light therapy units (including intense pulse light (IPL) systems) | 10 | * | 1 Jul 2010 |
[20] Heading to Table B
Omit
Table B as at 1 July 2018
Substitute
Table B as at 1 July 2019
[21] Table B, items beginning with A
Omit
| Automatic teller machines | 8 | * | 1 Jul 2001 |
Substitute
| Automatic teller machines (ATMs) | 7 | * | 1 Jul 2019 |
[22] Table B, items beginning with C
After
| Ceiling fans | 10 | * | 1 Jul 2016 |
Insert
| Cleaning carts and trolleys | 5 | * | 1 Jul 2019 |
[23] Table B, items beginning with D
Omit
| Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) | 15 | * | 1 Jul 2005 |
Substitute
| Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) | 15 | * | 1 Jul 2005 |
[24] Table B, items beginning with L
Omit
| Livestock, being working beasts and beasts of burden (including camels and horses) used in a business other than primary production | 15 | * | 1 Jul 2014 |
[25] Table B, items beginning with L
After
| Scissor lifts | 15 | * | 1 Jul 2005 |
Insert
| Lockers, freestanding | 20 | * | 1 Jul 2019 |
[26] Table B, items beginning with R
Before
| Refrigeration assets: |
Insert
| Rainwater tanks: | |||
| Galvanised steel | 25 | * | 1 Jul 2019 |
| Polyethylene | 15 | * | 1 Jul 2019 |
[27] Table B, items beginning with S
After
| Cleaning assets | 7 | * | 1 Jul 2004 |
Insert
| Covers (including blankets) | 8 | * | 1 Jul 2019 |
[28] Table B, items beginning with W
Omit
| Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): |
Substitute
| Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): |
[29] Table B, items beginning with W
After
| Window blinds | 15 | * | 1 Jul 2016 |
Insert
| Working beasts and beasts of burden (including camels and horses but excluding working dogs) used in a business other than primary production | 15 | * | 1 Jul 2014 |
| Working dogs (including certified therapy dogs used by qualified therapists, detection dogs, guard dogs, performing dogs, police dogs and security dogs; but excluding assistance dogs (such as guide dogs, hearing dogs and service dogs), pet dogs, racing dogs, support dogs, and working dogs used in primary production) | 8 | * | 1 Jul 2019 |
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Citations
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No 1) (Cth)
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