Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2021 (Cth)
Case
Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2021
I, Louise Clarke, Deputy Commissioner of Taxation, make this determination under subsection 40‑100(1) of the Income Tax Assessment Act 1997 (ITAA 1997).
Louise Clarke
Deputy Commissioner of Taxation
Policy, Analysis and Legislation
Law Design and Practice
Dated: 17 June 2021
Name of instrument
This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2021.
Commencement
This instrument commences on 1 July 2021.
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
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 ITAA 1997.
Schedule 1 Amendments
(section 3)
[1] Heading to Table A
Omit
Table A as at 1 July 2020
Substitute
Table A as at 1 July 2021
[2] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290)
Omit
| Coffee assets: | |||
| Dryers | 15 | * | 1 Jul 2008 |
| Processors (including pulpers) | 10 | * | 1 Jul 2008 |
| Fermentation tanks | 10 | * | 1 Jul 2008 |
| Hullers | 12 | * | 1 Jul 2008 |
| Washers/separators | 10 | * | 1 Jul 2008 |
Substitute
| Coffee assets: | |||
| Dryers | 15 | * | 1 Jul 2008 |
| Fermentation tanks | 10 | * | 1 Jul 2008 |
| Hullers | 12 | * | 1 Jul 2008 |
| Processors (including pulpers) | 10 | * | 1 Jul 2008 |
| Washers/separators | 10 | * | 1 Jul 2008 |
[3] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)
Omit
| Bee farming assets: | |||
| Beehives | 13 | * | 1 Jul 2016 |
| Processing assets | 20 | * | 1 Jul 2016 |
| Horse stalls (Breeze way, Shed row) | 331/3 | 1 Jan 2001 | |
| Horticultural plants: | |||
| Citrus: | |||
| Grapefruits | 30 | * | 1 Jan 2001 |
| Lemons | 20 | * | 1 Jan 2001 |
| Limes | 20 | * | 1 Jan 2001 |
| Mandarins | 25 | * | 1 Jan 2001 |
| Oranges | 30 | * | 1 Jan 2001 |
| Grapevines, dried | 15 | * | 1 Oct 2004 |
| Grapevines, table | 15 | * | 1 Oct 2004 |
| Grapevines, wine | 20 | * | 1 Oct 2004 |
| Nuts: | |||
| Almonds | 25 | * | 1 Jul 2001 |
| Cashews | 25 | * | 1 Jul 2001 |
| Chestnuts | 25 | * | 1 Jul 2001 |
| Hazelnuts | 25 | * | 1 Jul 2001 |
| Jojoba | 30 | * | 1 Jul 2001 |
| Macadamia | 25 | * | 1 Jul 2001 |
| Pecans | 25 | * | 1 Jul 2001 |
| Pistachios | 25 | * | 1 Jul 2001 |
| Walnuts | 25 | * | 1 Jul 2001 |
| Pome: | |||
| Apples | 20 | * | 1 Jan 2001 |
| Pears | 25 | * | 1 Jan 2001 |
| Stone Fruit: | |||
| Apricots | 10 | * | 1 Jan 2001 |
| Cherries | 18 | * | 1 Jan 2001 |
| Nectarines | 10 | * | 1 Jan 2001 |
| Olives | 30 | * | 1 Jan 2001 |
| Peaches | 10 | * | 1 Jan 2001 |
| Plums | 15 | * | 1 Jan 2001 |
| Prunes | 20 | * | 1 Jan 2001 |
| Tropical: | |||
| Avocados | 20 | * | 1 Jan 2001 |
| Mangoes | 30 | * | 1 Jan 2001 |
| Pea‑viners, pea cleaners, vine and straw conveyors | 10 | * | 1 Jul 2016 |
| Stud stock and thoroughbred horses | 10 | 1 Jan 2001 |
[4] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable growing (outdoors) and sugar cane growing (01230 and 01510)
Omit
| Fertilizer spreaders: |
Substitute
| Fertiliser spreaders: |
[5] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable growing (outdoors) and sugar cane growing (01230 and 01510)
After
| Windrowers (including potato diggers, onion and potato windrowers) | 10 | *# | 1 Jul 2007 |
Insert
| Pea‑viners, pea cleaners, vine and straw conveyors | 10 | * | 1 Jul 2016 |
[6] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Fruit growing (01310 to 01360 and 01390) and sub-category Coffee, olive and tree nut growing (01310 to 01390 and 01590)
Omit
| Fruit growing (01310 to 01360 and 01390) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Cleaning and mulching assets: | |||
| Mowers (including zero turn and ride on) | 8 | * | 1 Jul 2008 |
| Mulchers | 6 | * | 1 Jul 2008 |
| Slashers | 8 | * | 1 Jul 2008 |
| Sweeper attachments | 10 | * | 1 Jul 2008 |
| Crop protection assets: | |||
| Applicators (including temporary bird netting applicators and vine cover rollers) | 15 | * | 1 Jul 2008 |
| Banana bagging machines | 10 | * | 1 Jul 2008 |
| Banana ripening bags | 3 | * | 1 Jul 2008 |
| Sprayers | 10 | * | 1 Jul 2008 |
| Temporary bird netting | 5 | * | 1 Jul 2008 |
| Under vine weeder | 10 | * | 1 Jul 2008 |
| Vine covers | 3 | * | 1 Jul 2008 |
| Dried fruit assets: | |||
| Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) | 15 | * | 1 Jul 2008 |
| Drying sheets (including ground sheets) | 10 | * | 1 Jul 2008 |
| Trays | 10 | * | 1 Jul 2008 |
| Fertilising assets: | |||
| Fertigation systems: | |||
| Pumps | 3 | * | 1 Jul 2008 |
| Tanks | 10 | * | 1 Jul 2008 |
| Spreaders: | |||
| Generally | 10 | * | 1 Jul 2008 |
| Spinners | 5 | * | 1 Jul 2008 |
| General assets: | |||
| Bins: | |||
| Plastic | 10 | * | 1 Jul 2008 |
| Timber | 5 | * | 1 Jul 2008 |
| Crates (including picking lugs) | 5 | * | 1 Jul 2008 |
| Elevating work platforms | 10 | * | 1 Jul 2008 |
| Frost fans | 15 | * | 1 Jul 2008 |
| Mulch layers | 12 | * | 1 Jul 2008 |
| Mulch lifters | 12 | * | 1 Jul 2008 |
| Orchard ladders | 10 | * | 1 Jul 2008 |
| Post driver/hole diggers | 10 | * | 1 Jul 2008 |
| Refractometers | 10 | * | 1 Jul 2008 |
| Water pressure cleaners | 5 | * | 1 Jul 2008 |
| Harvesting assets: | |||
| Grape harvesters | 10 | *# | 1 Jul 2008 |
| Harvest aids | 15 | * | 1 Jul 2008 |
| Picking bags | 3 | * | 1 Jul 2008 |
| Picking platforms | 10 | * | 1 Jul 2008 |
| Picking trolleys | 5 | * | 1 Jul 2008 |
| Trailers (including grape chaser bins) | 15 | * | 1 Jul 2008 |
| Tree shakers | 10 | *# | 1 Jul 2008 |
| Planting assets: | |||
| Hole burners | 10 | * | 1 Jul 2008 |
| Planters | 12 | * | 1 Jul 2008 |
| Tree guards | 2 | * | 1 Jul 2008 |
| Trellising | 20 | * | 1 Jul 2008 |
| Weed matting | 5 | * | 1 Jul 2008 |
| Pruning assets: | |||
| Chain saws | 3 | * | 1 Jul 2008 |
| Electric hand pruners | 3 | * | 1 Jul 2008 |
| Manual hand pruners | 2 | * | 1 Jul 2008 |
| Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) | 10 | * | 1 Jul 2008 |
| Pneumatic pruners: | |||
| Compressors | 10 | * | 1 Jul 2008 |
| Hand tools | 5 | * | 1 Jul 2008 |
| Vine leaf removers | 15 | * | 1 Jul 2008 |
| Tillage assets: | |||
| Generally | 15 | * | 1 Jul 2008 |
| Power take‑off (PTO) operated (including rotary hoes and power harrows) | 8 | * | 1 Jul 2008 |
| Coffee, olive and tree nut growing (01370, 01390 and 01590) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Chemical spraying assets (including air blast sprayers and linkage sprayers) | 10 | * | 1 Jul 2007 |
| Cleaning and mulching assets: | |||
| Blowers | 10 | * | 1 Jul 2007 |
| Mowers (including zero turn and ride on) | 8 | * | 1 Jul 2007 |
| Mulchers | 8 | * | 1 Jul 2007 |
| Slashers | 10 | * | 1 Jul 2007 |
| Sweeper attachments | 10 | * | 1 Jul 2007 |
| Fertilizer spreaders | 10 | * | 1 Jul 2007 |
| General assets: | |||
| Bins: | |||
| Plastic | 10 | * | 1 Jul 2007 |
| Timber | 5 | * | 1 Jul 2007 |
| Stakes (including trellising) | 3 | * | 1 Jul 2007 |
| Harvesting assets: | |||
| Bankouts (almonds) | 15 | * | 1 Jul 2007 |
| Catcher nets | 10 | * | 1 Jul 2007 |
| Elevators (almonds) | 12 | * | 1 Jul 2007 |
| Harvesters: | |||
| Coffee | 10 | *# | 1 Jul 2007 |
| 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 shakers | 10 | *# | 1 Jul 2007 |
| Reservoir carts (almonds) | 15 | * | 1 Jul 2007 |
| Trailers | 15 | * | 1 Jul 2007 |
| Pruning assets: | |||
| Chain saws | 5 | * | 1 Jul 2007 |
| Electric hand pruners | 3 | * | 1 Jul 2007 |
| Manual hand pruners | 2 | * | 1 Jul 2007 |
| Pneumatic pruners: | |||
| Compressor | 10 | * | 1 Jul 2007 |
| Hand tools | 5 | * | 1 Jul 2007 |
Substitute
| Fruit and tree nut growing (01310 to 01370, 01390 and 01590) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Coffee, olive and tree nut growing assets: | |||
| Chemical spraying assets (including air blast sprayers and linkage sprayers) | 10 | * | 1 Jul 2007 |
| Cleaning and mulching assets: | |||
| Blowers | 10 | * | 1 Jul 2007 |
| Mowers (including zero turn and ride on) | 8 | * | 1 Jul 2007 |
| Mulchers | 8 | * | 1 Jul 2007 |
| Slashers | 10 | * | 1 Jul 2007 |
| Sweeper attachments | 10 | * | 1 Jul 2007 |
| Fertiliser spreaders | 10 | * | 1 Jul 2007 |
| General assets: | |||
| Bins: | |||
| Plastic | 10 | * | 1 Jul 2007 |
| Timber | 5 | * | 1 Jul 2007 |
| Stakes (including trellising) | 3 | * | 1 Jul 2007 |
| Harvesting assets: | |||
| Bankouts (almonds) | 15 | * | 1 Jul 2007 |
| Catcher nets | 10 | * | 1 Jul 2007 |
| Elevators (almonds) | 12 | * | 1 Jul 2007 |
| Harvesters: | |||
| Coffee | 10 | *# | 1 Jul 2007 |
| 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 shakers | 10 | *# | 1 Jul 2007 |
| Reservoir carts (almonds) | 15 | * | 1 Jul 2007 |
| Trailers | 15 | * | 1 Jul 2007 |
| Pruning assets: | |||
| Chainsaws (Chain saws) | 5 | * | 1 Jul 2007 |
| Electric hand pruners | 3 | * | 1 Jul 2007 |
| Manual hand pruners | 2 | * | 1 Jul 2007 |
| Pneumatic pruners: | |||
| Compressor | 10 | * | 1 Jul 2007 |
| Hand tools | 5 | * | 1 Jul 2007 |
| Fruit growing assets: | |||
| Cleaning and mulching assets: | |||
| Mowers (including zero turn and ride on) | 8 | * | 1 Jul 2008 |
| Mulchers | 6 | * | 1 Jul 2008 |
| Slashers | 8 | * | 1 Jul 2008 |
| Sweeper attachments | 10 | * | 1 Jul 2008 |
| Crop protection assets: | |||
| Applicators (including temporary bird netting applicators and vine cover rollers) | 15 | * | 1 Jul 2008 |
| Banana bagging machines | 10 | * | 1 Jul 2008 |
| Banana ripening bags | 3 | * | 1 Jul 2008 |
| Sprayers | 10 | * | 1 Jul 2008 |
| Temporary bird netting | 5 | * | 1 Jul 2008 |
| Under vine weeder | 10 | * | 1 Jul 2008 |
| Vine covers | 3 | * | 1 Jul 2008 |
| Dried fruit assets: | |||
| Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) | 15 | * | 1 Jul 2008 |
| Drying sheets (including ground sheets) | 10 | * | 1 Jul 2008 |
| Trays | 10 | * | 1 Jul 2008 |
| Fertilising assets: | |||
| Fertigation systems: | |||
| Pumps | 3 | * | 1 Jul 2008 |
| Tanks | 10 | * | 1 Jul 2008 |
| Spreaders: | |||
| Generally | 10 | * | 1 Jul 2008 |
| Spinners | 5 | * | 1 Jul 2008 |
| General assets: | |||
| Bins: | |||
| Plastic | 10 | * | 1 Jul 2008 |
| Timber | 5 | * | 1 Jul 2008 |
| Crates (including picking lugs) | 5 | * | 1 Jul 2008 |
| Elevating work platforms | 10 | * | 1 Jul 2008 |
| Frost fans | 15 | * | 1 Jul 2008 |
| Mulch layers | 12 | * | 1 Jul 2008 |
| Mulch lifters | 12 | * | 1 Jul 2008 |
| Orchard ladders | 10 | * | 1 Jul 2008 |
| Post driver/hole diggers | 10 | * | 1 Jul 2008 |
| Refractometers | 10 | * | 1 Jul 2008 |
| Water pressure cleaners | 5 | * | 1 Jul 2008 |
| Harvesting assets: | |||
| Grape harvesters | 10 | *# | 1 Jul 2008 |
| Harvest aids | 15 | * | 1 Jul 2008 |
| Picking bags | 3 | * | 1 Jul 2008 |
| Picking platforms | 10 | * | 1 Jul 2008 |
| Picking trolleys | 5 | * | 1 Jul 2008 |
| Trailers (including grape chaser bins) | 15 | * | 1 Jul 2008 |
| Tree shakers | 10 | *# | 1 Jul 2008 |
| Planting assets: | |||
| Hole burners | 10 | * | 1 Jul 2008 |
| Planters | 12 | * | 1 Jul 2008 |
| Tree guards | 2 | * | 1 Jul 2008 |
| Trellising | 20 | * | 1 Jul 2008 |
| Weed matting | 5 | * | 1 Jul 2008 |
| Pruning assets: | |||
| Chainsaws (Chain saws) | 3 | * | 1 Jul 2008 |
| Electric hand pruners | 3 | * | 1 Jul 2008 |
| Manual hand pruners | 2 | * | 1 Jul 2008 |
| Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) | 10 | * | 1 Jul 2008 |
| Pneumatic pruners: | |||
| Compressors | 10 | * | 1 Jul 2008 |
| Hand tools | 5 | * | 1 Jul 2008 |
| Vine leaf removers | 15 | * | 1 Jul 2008 |
| Tillage assets: | |||
| Generally | 15 | * | 1 Jul 2008 |
| Power take‑off (PTO) operated (including rotary hoes and power harrows) | 8 | * | 1 Jul 2008 |
| Horticultural plants: | |||
| Citrus: | |||
| Grapefruits | 30 | * | 1 Jan 2001 |
| Lemons | 20 | * | 1 Jan 2001 |
| Limes | 20 | * | 1 Jan 2001 |
| Mandarins | 25 | * | 1 Jan 2001 |
| Oranges | 30 | * | 1 Jan 2001 |
| Grape: | |||
| Grapevines, dried | 15 | * | 1 Oct 2004 |
| Grapevines, table | 15 | * | 1 Oct 2004 |
| Grapevines, wine | 20 | * | 1 Oct 2004 |
| Nuts: | |||
| Almonds | 25 | * | 1 Jul 2001 |
| Cashews | 25 | * | 1 Jul 2001 |
| Chestnuts | 25 | * | 1 Jul 2001 |
| Hazelnuts | 25 | * | 1 Jul 2001 |
| Jojoba | 30 | * | 1 Jul 2001 |
| Macadamia | 25 | * | 1 Jul 2001 |
| Pecans | 25 | * | 1 Jul 2001 |
| Pistachios | 25 | * | 1 Jul 2001 |
| Walnuts | 25 | * | 1 Jul 2001 |
| Pome: | |||
| Apples | 20 | * | 1 Jan 2001 |
| Pears | 25 | * | 1 Jan 2001 |
| Stone fruit: | |||
| Apricots | 10 | * | 1 Jan 2001 |
| Cherries | 18 | * | 1 Jan 2001 |
| Nectarines | 10 | * | 1 Jan 2001 |
| Olives | 30 | * | 1 Jan 2001 |
| Peaches | 10 | * | 1 Jan 2001 |
| Plums | 15 | * | 1 Jan 2001 |
| Prunes | 20 | * | 1 Jan 2001 |
| Tropical: | |||
| Avocados | 20 | * | 1 Jan 2001 |
| Mangoes | 30 | * | 1 Jan 2001 |
[7] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Sheep farming (01410)
Omit
| Instruments for measuring wool fibre fineness, laser type | 10 | * | 1 Jan 2007 |
| Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) | 5 | * | 1 Jan 2007 |
Substitute
| Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) | 5 | * | 1 Jan 2007 |
| Instruments for measuring wool fibre fineness, laser type | 10 | * | 1 Jan 2007 |
[8] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle farming (01420)
Omit
| Feed bins (including hay racks) | 15 | *+ | 1 Jan 2007 |
Substitute
| Feed bins (including hay racks) | 15 | * | 1 Jan 2007 |
[9] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle farming (01420)
Omit
| Manure and fertilizer spreaders | 10 | * | 1 Jan 2007 |
Substitute
| Manure and fertiliser spreaders | 10 | * | 1 Jan 2007 |
[10] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle feedlots (01430)
Omit
| Tempering silos: | |||
| Glass fused to steel | 50 | * | 1 Jan 2007 |
| Stainless steel | 15 | * | 1 Jan 2007 |
| Galvanised steel | 12 | * | 1 Jan 2007 |
Substitute
| Tempering silos: | |||
| Galvanised steel | 12 | * | 1 Jan 2007 |
| Glass fused to steel | 50 | * | 1 Jan 2007 |
| Stainless steel | 15 | * | 1 Jan 2007 |
[11] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), after sub-category Beef cattle feedlots (01430)
Insert
| Grain-sheep or grain-beef cattle farming (01450) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Cereal grain growing assets – see Table A Agriculture (01110 to 01990) | |||
[12] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Poultry hatcheries (01710 to 01720)
Omit
| Control systems (excluding personal computers) | 10 | * | 1 Jan 2007 |
| Condensers/heat exchangers | 10 | * | 1 Jan 2007 |
Substitute
| Condensers/heat exchangers | 10 | * | 1 Jan 2007 |
| Control systems (excluding personal computers) | 10 | * | 1 Jan 2007 |
[13] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), after sub-category Poultry hatcheries (01710 to 01720)
Insert
| Horse farming (01910) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Horse stalls (Breeze way, Shed row) | 331/3 | 1 Jan 2001 | |
| Stud stock and thoroughbred horses | 10 | 1 Jan 2001 | |
[14] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), after sub-category Pig farming (01920)
Insert
| Beekeeping (01930) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Bee farming assets: | |||
| Beehives | 13 | * | 1 Jul 2016 |
| Processing assets | 20 | * | 1 Jul 2016 |
[15] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), after sub-category Fishing (04111 to 04199)
Insert
| Forestry support services (05100) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Forestry support services assets - see Table A Nursery and floriculture production (01110 to 01150) | |||
[16] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000), Oil production assets
Omit
| Floating production storage and offloading (FPSO) vessels (incorporating mooring system) | 20 | *# | 1 Jul 2002 |
| Floating storage and offloading (FSO) vessels (incorporating mooring system) | 20 | *# | 1 Jul 2002 |
Substitute
| 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 |
[17] Table A, industry category MINING (06000 to 10900), after sub-category Construction material mining (09110 to 09190)
Insert
| Other non-metallic mineral mining and quarrying n.e.c. (09909) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Salt harvesting assets: | |||
| Culverts for conveying seawater/brine/bitterns | 50 | * | 1 Jul 2021 |
| Dollies | 10 | * | 1 Jul 2021 |
| Dozers | 8 | * | 1 Jul 2021 |
| Excavators | 10 | * | 1 Jul 2021 |
| Front end loaders | 8 | * | 1 Jul 2021 |
| Graders | 8 | * | 1 Jul 2021 |
| Harvesters | 7 | * | 1 Jul 2021 |
| Levees | 40 | * | 1 Jul 2021 |
| Mobile pump stations | 5 | * | 1 Jul 2021 |
| Port assets: | |||
| Mooring buoys | 25 | * | 1 Jul 2021 |
| Other port assets (including dolphins, ship loaders and stackers) - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) | |||
| Pumps: | |||
| Bore pumps | 10 | * | 1 Jul 2021 |
| Channel feed pumps and concentrator pond pumps | 10 | * | 1 Jul 2021 |
| Primary intake pumps | 15 | * | 1 Jul 2021 |
| Tractors | 10 | * | 1 Jul 2021 |
| Trailers | 10 | * | 1 Jul 2021 |
| Trucks | 12 | * | 1 Jul 2021 |
| Tugboats - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) | |||
[18] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fruit and vegetable processing (11400)
Omit
| Capping machines | 15 | * | 1 Jul 2010 |
| Cap sorters | 10 | * | 1 Jul 2010 |
Substitute
| Cap sorters | 10 | * | 1 Jul 2010 |
| Capping machines | 15 | * | 1 Jul 2010 |
[19] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fruit and vegetable processing (11400)
Omit
| Peelers: | * |
Substitute
| Peelers: |
[20] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Bakery product manufacturing (11710 to 11740)
Omit
| Storage, feeding and ingredient handling assets: | |||
| Flour silos | 25 | * | 1 Jan 2002 |
| Blowers, flour sifters and grain soak systems | 15 | * | 1 Jan 2002 |
| Weighers | 10 | * | 1 Jan 2002 |
Substitute
| Storage, feeding and ingredient handling assets: | |||
| Blowers, flour sifters and grain soak systems | 15 | * | 1 Jan 2002 |
| Flour silos | 25 | * | 1 Jan 2002 |
| Weighers | 10 | * | 1 Jan 2002 |
[21] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Prepared animal and bird feed manufacturing (11920)
Omit
| Cooling towers | 15 | * | 1 Jul 2013 |
| Cool rooms | 15 | * | 1 Jul 2013 |
Substitute
| Cool rooms | 15 | * | 1 Jul 2013 |
| Cooling towers | 15 | * | 1 Jul 2013 |
[22] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520)
Omit
| Textile, leather, clothing and footwear manufacturing (13110 to 13520) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Boot and shoe‑making machinery: | |||
| Machinery and general plant | 131/3 | 1 Jan 2001 | |
| Moulds for plastic heels | 3 | 1 Jan 2001 | |
| Vulcanising moulds | 5 | 1 Jan 2001 | |
| Carpet manufacturing assets: | |||
| Accumulators | 20 | * | 1 Jul 2017 |
| Beamers (including warpers) | 15 | * | 1 Jul 2017 |
| Creels | 20 | * | 1 Jul 2017 |
| Cutting tables | 15 | * | 1 Jul 2017 |
| J Bins | 20 | * | 1 Jul 2017 |
| Lapping and mending frames | 15 | * | 1 Jul 2017 |
| Lapping trolleys | 15 | * | 1 Jul 2017 |
| Latex application assets | 17 | * | 1 Jul 2017 |
| Offline mending tables | 15 | * | 1 Jul 2017 |
| Ovens | 20 | * | 1 Jul 2017 |
| Pre‑coat assets (including direct coat applicators and steamers) | 15 | * | 1 Jul 2017 |
| Re‑wind machines | 13 | * | 1 Jul 2017 |
| Roll‑up machines | 15 | * | 1 Jul 2017 |
| Sample binding assets (including binders and sewing machines) | 15 | * | 1 Jul 2017 |
| Sample cutting assets (including stamping presses) | 15 | * | 1 Jul 2017 |
| Shearers | 20 | * | 1 Jul 2017 |
| Stretchers (including pre‑tenters) | 15 | * | 1 Jul 2017 |
| Tufters | 15 | * | 1 Jul 2017 |
| Clothing and millinery manufacturing plant: | |||
| General plant | 20 | 1 Jan 2001 | |
| Hat manufacturing plant and machinery | 131/3 | 1 Jan 2001 | |
| Sewing machines | 10 | * | 1 Jul 2014 |
| Cotton manufacturers’ machinery: | |||
| Conveyors | 10 | 1 Jan 2001 | |
| Engines, gas | 20 | 1 Jan 2001 | |
| Gas producer plant | 131/3 | 1 Jan 2001 | |
| Gins | 10 | 1 Jan 2001 | |
| Flock manufacturing plant: | |||
| Carding machines | 131/3 | 1 Jan 2001 | |
| General plant | 20 | 1 Jan 2001 | |
| Knitting machines | 131/3 | 1 Jan 2001 | |
| Rope and twine manufacturers’ plant | 20 | 1 Jan 2001 | |
| Tanners’ plant: | |||
| General plant | 20 | 1 Jan 2001 | |
| Modern plant used in ‘wet’ process | 131/3 | 1 Jan 2001 | |
| Weaving machinery (silk and cotton) | 131/3 | 1 Jan 2001 | |
| Wool dumping machinery | 131/3 | 1 Jan 2001 | |
| Wool and fleece scouring and carbonising assets: | |||
| Baker | 16 | * | 1 Jul 2017 |
| Bale breaker (including wool feeder and wool opener) | 15 | * | 1 Jul 2017 |
| Crusher (including duster) | 13 | * | 1 Jul 2017 |
| Dryers: | |||
| Used in carbonising | 13 | * | 1 Jul 2017 |
| Used in scouring | 18 | * | 1 Jul 2017 |
| Dust extraction plant | 15 | * | 1 Jul 2017 |
| Grease separators | 15 | * | 1 Jul 2017 |
| High density press | 15 | * | 1 Jul 2017 |
| Scour machine | 15 | * | 1 Jul 2017 |
| Waste treatment system | 10 | * | 1 Jul 2017 |
| Woollen manufacturers’ machinery | 162/3 | 1 Jan 2001 | |
Substitute
| Wool scouring (13110) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Wool dumping machinery | 131/3 | 1 Jan 2001 | |
| Wool and fleece scouring and carbonising assets: | |||
| Baker | 16 | * | 1 Jul 2017 |
| Bale breaker (including wool feeder and wool opener) | 15 | * | 1 Jul 2017 |
| Crusher (including duster) | 13 | * | 1 Jul 2017 |
| Dryers: | |||
| Used in carbonising | 13 | * | 1 Jul 2017 |
| Used in scouring | 18 | * | 1 Jul 2017 |
| Dust extraction plant | 15 | * | 1 Jul 2017 |
| Grease separators | 15 | * | 1 Jul 2017 |
| High density press | 15 | * | 1 Jul 2017 |
| Scour machine | 15 | * | 1 Jul 2017 |
| Waste treatment system | 10 | * | 1 Jul 2017 |
| Natural textile manufacturing (13120) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Cotton manufacturers’ machinery: | |||
| Conveyors | 10 | 1 Jan 2001 | |
| Engines, gas | 20 | 1 Jan 2001 | |
| Gas producer plant | 131/3 | 1 Jan 2001 | |
| Gins | 10 | 1 Jan 2001 | |
| Weaving machinery (silk and cotton) | 131/3 | 1 Jan 2001 | |
| Leather tanning, fur dressing and leather product manufacturing (13200) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Tanners’ plant: | |||
| General plant | 20 | 1 Jan 2001 | |
| Modern plant used in ‘wet’ process | 131/3 | 1 Jan 2001 | |
| Textile floor covering manufacturing (13310) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Carpet manufacturing assets: | |||
| Accumulators | 20 | * | 1 Jul 2017 |
| Beamers (including warpers) | 15 | * | 1 Jul 2017 |
| Creels | 20 | * | 1 Jul 2017 |
| Cutting tables | 15 | * | 1 Jul 2017 |
| J Bins | 20 | * | 1 Jul 2017 |
| Lapping and mending frames | 15 | * | 1 Jul 2017 |
| Lapping trolleys | 15 | * | 1 Jul 2017 |
| Latex application assets | 17 | * | 1 Jul 2017 |
| Offline mending tables | 15 | * | 1 Jul 2017 |
| Ovens | 20 | * | 1 Jul 2017 |
| Pre‑coat assets (including direct coat applicators and steamers) | 15 | * | 1 Jul 2017 |
| Re‑wind machines | 13 | * | 1 Jul 2017 |
| Roll‑up machines | 15 | * | 1 Jul 2017 |
| Sample binding assets (including binders and sewing machines) | 15 | * | 1 Jul 2017 |
| Sample cutting assets (including stamping presses) | 15 | * | 1 Jul 2017 |
| Shearers | 20 | * | 1 Jul 2017 |
| Stretchers (including pre‑tenters) | 15 | * | 1 Jul 2017 |
| Tufters | 15 | * | 1 Jul 2017 |
| Rope, cordage and twine manufacturing (13320) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Rope and twine manufacturers’ plant | 20 | 1 Jan 2001 | |
| Textile finishing and other textile product manufacturing (13340) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Flock manufacturing plant: | |||
| Carding machines | 131/3 | 1 Jan 2001 | |
| General plant | 20 | 1 Jan 2001 | |
| Knitted product manufacturing (13400) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Knitting machines | 131/3 | 1 Jan 2001 | |
| Woollen manufacturers’ machinery | 162/3 | 1 Jan 2001 | |
| Clothing manufacturing (13510) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Clothing and millinery manufacturing plant: | |||
| General plant | 20 | 1 Jan 2001 | |
| Hat manufacturing plant and machinery | 131/3 | 1 Jan 2001 | |
| Sewing machines | 10 | * | 1 Jul 2014 |
| Footwear manufacturing (13520) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Boot and shoe‑making machinery: | |||
| Machinery and general plant | 131/3 | 1 Jan 2001 | |
| Moulds for plastic heels | 3 | 1 Jan 2001 | |
| Vulcanising moulds | 5 | 1 Jan 2001 | |
[23] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Industrial gas manufacturing (18110)
Omit
| Ammonia manufacturing assets ‑ see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) |
Substitute
| Ammonia manufacturing assets ‑ see Table A Basic inorganic chemical manufacturing (18130) |
[24] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310)
Omit
| Basic chemical and chemical product manufacturing (18120, 18130 and 18310) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Ammonia manufacturing assets: | |||
| Air and gas reforming and separation assets: | |||
| Adsorption systems (including pressure and thermal swing) | 25 | * | 1 Jul 2013 |
| Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) | 20 | * | 1 Jul 2013 |
| Cryogenic separation process assets: | |||
| Air cooling and drying assets (excluding adsorption systems shown above) | 20 | * | 1 Jul 2013 |
| Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) | 30 | * | 1 Jul 2013 |
| Desulphurisers | 25 | * | 1 Jul 2013 |
| Methanators | 25 | * | 1 Jul 2013 |
| Pre‑heaters (for air and gas feedstock) | 25 | * | 1 Jul 2013 |
| Pre‑reformers | 25 | * | 1 Jul 2013 |
| Primary reformers | 20 | * | 1 Jul 2013 |
| Secondary reformers | 25 | * | 1 Jul 2013 |
| Shift converters (high and low temperature) | 25 | * | 1 Jul 2013 |
| Compressor assets: | |||
| Air filtering units (incorporating filters and housing filters) | 25 | * | 1 Jul 2013 |
| Blowers and compressors (incorporating drives) | 25 | * | 1 Jul 2013 |
| Conversion and liquefaction assets: | |||
| Ammonia converters | 25 | * | 1 Jul 2013 |
| Chillers, condensers, flash drums, receivers and separators | 25 | * | 1 Jul 2013 |
| Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) | 25 | * | 1 Jul 2013 |
| Distribution, handling and storage assets: | |||
| Ammonia bullet tanks (including storage and surge tanks) | 30 | * | 1 Jul 2013 |
| Ammonia deluge and vapour suppression systems | 30 | * | 1 Jul 2013 |
| Ammonia pipelines (incorporating fittings and valves) | 30 | * | 1 Jul 2013 |
| Ammonia pumps | 15 | * | 1 Jul 2013 |
| Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) | 20 | * | 1 Jul 2013 |
| Ammonia storage tanks | 30 | * | 1 Jul 2013 |
| Ammonia vapour scrubber systems | 25 | * | 1 Jul 2013 |
| ISOtainers and portable tanks | 15 | * | 1 Jul 2013 |
| Loading arm systems – marine | 25 | * | 1 Jul 2013 |
| Rail and road tank filling assets: | |||
| Breakaway couplings | 10 | * | 1 Jul 2013 |
| Filling hoses | 10 | * | 1 Jul 2013 |
| Loading arm systems | 10 | * | 1 Jul 2013 |
| Gas pipelines (incorporating fittings and valves) | 30 | * | 1 Jul 2013 |
| Heat exchangers: | |||
| Process gas | 20 | * | 1 Jul 2013 |
| Waste heat boilers | 20 | * | 1 Jul 2013 |
| Support assets: | |||
| Air compression assets (for industrial air and instrument air): | |||
| Air compressors (incorporating air drying and filtering assets) | 15 | * | 1 Jul 2013 |
| Air receivers | 20 | * | 1 Jul 2013 |
| Blowers and fans (generally) | 20 | * | 1 Jul 2013 |
| Boiler assets: | |||
| Boilers | 25 | * | 1 Jul 2013 |
| De‑aerators | 25 | * | 1 Jul 2013 |
| Economisers | 25 | * | 1 Jul 2013 |
| Steam drums | 25 | * | 1 Jul 2013 |
| Chemical storage tanks: | |||
| Polyethylene (PE) | 12 | * | 1 Jul 2013 |
| Other | 20 | * | 1 Jul 2013 |
| Control system assets: | |||
| Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) | 10 | * | 1 Jul 2013 |
| System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) | 10 | * | 1 Jul 2013 |
| Cooling towers | 20 | * | 1 Jul 2013 |
| Electricity supply assets: | |||
| Emergency supply assets – see Table B Power supply assets, emergency or standby | |||
| Steam turbine generators | 25 | * | 1 Jul 2013 |
| Other electricity supply assets – see Table A Electricity supply (26110 to 26400) | |||
| Emission control assets: | |||
| Flare tips | 10 | * | 1 Jul 2013 |
| Silencers | 20 | * | 1 Jul 2013 |
| Stacks (exhaust, vent and flare) | 20 | * | 1 Jul 2013 |
| Fire control and alarm systems: | |||
| Fire fighting systems (incorporating hose boxes, hydrants and ring mains) | 30 | * | 1 Jul 2013 |
| Other fire control and alarm assets – see Table B Fire control and alarm assets | |||
| Gas detectors: | |||
| Fixed | 10 | * | 1 Jul 2013 |
| Portable | 4 | * | 1 Jul 2013 |
| Heat exchangers (not specified elsewhere) | 20 | * | 1 Jul 2013 |
| Laboratory assets: | |||
| Analysers | 10 | * | 1 Jul 2013 |
| Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) | 10 | * | 1 Jul 2013 |
| Overhead cranes | 25 | * | 1 Jul 2013 |
| Piping assets: | |||
| Flow meters | 10 | * | 1 Jul 2013 |
| Pipes and fittings | 25 | * | 1 Jul 2013 |
| Valves | 10 | * | 1 Jul 2013 |
| Pumps: | |||
| Boiler feedwater and cooling water pumps | 20 | * | 1 Jul 2013 |
| Dosing pumps | 5 | * | 1 Jul 2013 |
| Other pumps (not specified elsewhere) | 15 | * | 1 Jul 2013 |
| Safety showers and eye wash stations | 20 | * | 1 Jul 2013 |
| Water storage and treatment assets: | |||
| Clarifiers and settling tanks | 20 | * | 1 Jul 2013 |
| Dam and pond liners | 20 | * | 1 Jul 2013 |
| Dams and effluent ponds | 40 | * | 1 Jul 2013 |
| Ion exchange systems | 20 | * | 1 Jul 2013 |
| Reverse osmosis systems | 15 | * | 1 Jul 2013 |
| Water storage tanks: | |||
| Polyethylene (PE) | 15 | * | 1 Jul 2013 |
| Other | 25 | * | 1 Jul 2013 |
| Weighbridges | 20 | * | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: | |||
| Ammonia handling and storage assets – see above in Ammonia manufacturing assets, distribution, handling and storage assets | |||
| Ammonium nitrate prill manufacturing assets: | |||
| Coating, cooling, drying and screening assets: | |||
| Bulk flow coolers | 20 | * | 1 Jul 2013 |
| Chilling systems (incorporating chillers, ducting and piping) | 20 | * | 1 Jul 2013 |
| Coating product tanks | 25 | * | 1 Jul 2013 |
| Fluid bed coolers | 20 | * | 1 Jul 2013 |
| Rotary drum machines (including coaters, coolers, driers and granulators) | 20 | * | 1 Jul 2013 |
| Screeners | 20 | * | 1 Jul 2013 |
| Distribution, handling and storage assets: | |||
| Bagging machines | 15 | * | 1 Jul 2013 |
| Conveyor belt weighers | 15 | * | 1 Jul 2013 |
| Conveyors and elevators | 15 | * | 1 Jul 2013 |
| Load out bins/silos | 25 | * | 1 Jul 2013 |
| Reclaim hoppers | 20 | * | 1 Jul 2013 |
| Scales | 15 | * | 1 Jul 2013 |
| Prill tower blowers and fans | 20 | * | 1 Jul 2013 |
| Prill towers (incorporating head tanks and lifts) | 25 | * | 1 Jul 2013 |
| Scrubber systems (incorporating ducting, fans, scrubbers and tanks) | 20 | * | 1 Jul 2013 |
| Ammonia nitrate solution manufacturing assets: | |||
| Evaporation assets: | |||
| Condensate tanks, flash drums and separators | 20 | * | 1 Jul 2013 |
| Evaporators | 20 | * | 1 Jul 2013 |
| Neutralisers | 25 | * | 1 Jul 2013 |
| Pipe reactors (titanium) | 3 | * | 1 Jul 2013 |
| Remelt and solution storage tanks (incorporating heating coils and stirrers) | 25 | * | 1 Jul 2013 |
| Solution filters | 20 | * | 1 Jul 2013 |
| Solution pumps | 15 | * | 1 Jul 2013 |
| Nitric acid manufacturing assets: | |||
| Ammonia liquid filtering vessels (incorporating filters) | 25 | * | 1 Jul 2013 |
| Ammonia vapour filtering vessels (incorporating filters) | 20 | * | 1 Jul 2013 |
| Ammonia/air mixers | 20 | * | 1 Jul 2013 |
| Compressor assets: | |||
| Air filtering units (incorporating housing and filters) | 25 | * | 1 Jul 2013 |
| Compressors (incorporating drives) | 25 | * | 1 Jul 2013 |
| Tail gas expanders | 25 | * | 1 Jul 2013 |
| Conversion and absorption assets: | |||
| Absorber columns (including bleachers) | 25 | * | 1 Jul 2013 |
| Catalyst filters | 25 | * | 1 Jul 2013 |
| Converters | 25 | * | 1 Jul 2013 |
| Cooler condensers: | |||
| Zirconium | 25 | * | 1 Jul 2013 |
| Other | 10 | * | 1 Jul 2013 |
| Nitric acid heaters: | |||
| Zirconium | 20 | * | 1 Jul 2013 |
| Other | 10 | * | 1 Jul 2013 |
| Nitric acid pumps | 15 | * | 1 Jul 2013 |
| Nitrous oxide (NOx) abaters | 25 | * | 1 Jul 2013 |
| Weak acid tanks | 30 | * | 1 Jul 2013 |
| Heat exchangers: | |||
| Air coolers and heaters | 25 | * | 1 Jul 2013 |
| Ammonia vapourisers | 20 | * | 1 Jul 2013 |
| Gas coolers and heaters | 20 | * | 1 Jul 2013 |
| Superheaters | 15 | * | 1 Jul 2013 |
| Waste heat boilers | 20 | * | 1 Jul 2013 |
| Nitric acid storage assets: | |||
| Scrubbers | 20 | * | 1 Jul 2013 |
| Tanks | 25 | * | 1 Jul 2013 |
| Support assets – see above in Ammonia manufacturing assets, support assets | |||
| Chemical manufacturing plant (not listed elsewhere): | |||
| General plant | 131/3 | 1 Jan 2001 | |
| Organic peroxides explosion (cell block) | 20 | 1 Jan 2001 | |
| Ethanol manufacturing assets: | |||
| Cooking assets: | |||
| Filters and strainers | 15 | * | 1 Jul 2012 |
| Flash tanks | 20 | * | 1 Jul 2012 |
| Jet cookers | 10 | * | 1 Jul 2012 |
| Liquefaction tanks (including cook tubes and slurry tanks) | 20 | * | 1 Jul 2012 |
| Meal mixers | 15 | * | 1 Jul 2012 |
| Distillation and purification assets: | |||
| Distillation columns | 25 | * | 1 Jul 2012 |
| Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) | 25 | * | 1 Jul 2012 |
| Reboilers | 20 | * | 1 Jul 2012 |
| Side stream strippers | 20 | * | 1 Jul 2012 |
| Feedstock handling and storage assets: | |||
| Grain assets: | |||
| Cleaning assets (including magnetic separators, screeners and sieves) | 20 | * | 1 Jul 2012 |
| Conveyor belt weighers | 15 | * | 1 Jul 2012 |
| Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) | 15 | * | 1 Jul 2012 |
| Hoppers (including weigh hoppers) | 25 | * | 1 Jul 2012 |
| Milling machines (including hammer and roller mills) | 20 | * | 1 Jul 2012 |
| Silo aerators | 15 | * | 1 Jul 2012 |
| Silos | 30 | * | 1 Jul 2012 |
| Starch tanks | 25 | * | 1 Jul 2012 |
| Molasses assets: | |||
| Dam covers | 12 | * | 1 Jul 2012 |
| Dam liners | 20 | * | 1 Jul 2012 |
| Dams | 40 | * | 1 Jul 2012 |
| Pipelines (incorporating fittings and valves) | 25 | * | 1 Jul 2012 |
| Receival station control systems | 10 | * | 1 Jul 2012 |
| Receival troughs (incorporating protective cladding, rails and roofing) | 40 | * | 1 Jul 2012 |
| Tanks | 30 | * | 1 Jul 2012 |
| Fermentation assets: | |||
| Chillers | 20 | * | 1 Jul 2012 |
| Fermentation tanks | 30 | * | 1 Jul 2012 |
| Scrubbers | 20 | * | 1 Jul 2012 |
| Yeast propagation vessels | 20 | * | 1 Jul 2012 |
| Yeast recovery assets (molasses feedstock): | |||
| Centrifugal separators | 20 | * | 1 Jul 2012 |
| Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) | 20 | * | 1 Jul 2012 |
| Hoppers, mixing tanks and storage tanks | 25 | * | 1 Jul 2012 |
| Stillage assets: | |||
| Distillers grain assets: | |||
| Centrifugal decanters | 15 | * | 1 Jul 2012 |
| Conveyors | 15 | * | 1 Jul 2012 |
| Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) | 20 | * | 1 Jul 2012 |
| Evaporators | 25 | * | 1 Jul 2012 |
| Mixers | 15 | * | 1 Jul 2012 |
| Rotary drum dryers | 20 | * | 1 Jul 2012 |
| Stillage and syrup tanks | 25 | * | 1 Jul 2012 |
| Dunder and stillage assets (molasses feedstock): | |||
| Conveyors and hoppers for fertiliser additives | 15 | * | 1 Jul 2012 |
| Dam covers | 12 | * | 1 Jul 2012 |
| Dams | 40 | * | 1 Jul 2012 |
| Pipelines (incorporating fittings and valves) | 25 | * | 1 Jul 2012 |
| Tanks (including fertiliser additive mixing and buffer tanks) | 20 | * | 1 Jul 2012 |
| Support and other assets: | |||
| Additive dosing systems (including pipes, pumps and tanks): | |||
| Plastic | 5 | * | 1 Jul 2012 |
| Other | 20 | * | 1 Jul 2012 |
| Air compression assets: | |||
| Air compressors | 15 | * | 1 Jul 2012 |
| Air drying and filtering systems | 12 | * | 1 Jul 2012 |
| Air receivers | 20 | * | 1 Jul 2012 |
| Blowers and fans | 20 | * | 1 Jul 2012 |
| Boilers | 20 | * | 1 Jul 2012 |
| Control system assets: | |||
| Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) | 10 | * | 1 Jul 2012 |
| System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) | 10 | * | 1 Jul 2012 |
| Cooling towers | 20 | * | 1 Jul 2012 |
| Dust collection systems (including baghouses, cyclones and other dust collection assets) | 20 | * | 1 Jul 2012 |
| Heat exchangers (excluding column reboilers) | 15 | * | 1 Jul 2012 |
| Laboratory assets: | |||
| Analysers | 10 | * | 1 Jul 2012 |
| Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) | 10 | * | 1 Jul 2012 |
| Piping assets: | |||
| Flow meters | 10 | * | 1 Jul 2012 |
| Pipes | 25 | * | 1 Jul 2012 |
| Valves | 10 | * | 1 Jul 2012 |
| Pumps | 15 | * | 1 Jul 2012 |
| Safety assets: | |||
| Fire control and alarm assets – see Table B | |||
| Gas detectors: | |||
| Fixed | 10 | * | 1 Jul 2012 |
| Portable | 4 | * | 1 Jul 2012 |
| Tanker filling assets: | |||
| Automated dispensing systems | 10 | * | 1 Jul 2012 |
| Automatic tank gauges | 10 | * | 1 Jul 2012 |
| Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) | 15 | * | 1 Jul 2012 |
| Hoses | 2 | * | 1 Jul 2012 |
| Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) | 10 | * | 1 Jul 2012 |
| Meters and metering systems | 7 | * | 1 Jul 2012 |
| Overfill protection systems | 10 | * | 1 Jul 2012 |
| Tanks: | |||
| Chemical tanks (including clean–in‑place (CIP) tanks): | |||
| Plastic | 15 | * | 1 Jul 2012 |
| Other | 20 | * | 1 Jul 2012 |
| Ethanol and petroleum tanks: | |||
| Stainless steel | 30 | * | 1 Jul 2012 |
| Other | 25 | * | 1 Jul 2012 |
| Water tanks (including condensate collection tanks) | 25 | * | 1 Jul 2012 |
| Vapour condensers | 20 | * | 1 Jul 2012 |
| Waste water treatment assets: | |||
| Aerators | 20 | * | 1 Jul 2012 |
| Biogas system assets (excluding effluent pond covers) | 25 | * | 1 Jul 2012 |
| Digester/aeration tanks | 25 | * | 1 Jul 2012 |
| Effluent channels and ponds | 40 | * | 1 Jul 2012 |
| Pond covers | 12 | * | 1 Jul 2012 |
| Pond liners | 20 | * | 1 Jul 2012 |
| Water filtration assets (including ion exchange assets and reverse osmosis assets) | 15 | * | 1 Jul 2012 |
| Weighbridges | 20 | * | 1 Jul 2012 |
| Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) | 20 | 1 Jan 2001 | |
| Salt manufacturing and refining plant | 10 | 1 Jan 2001 | |
| Sulphuric acid plant: | |||
| Acid chambers (irrespective of raw material used) | 20 | 1 Jan 2001 | |
| Plant: | |||
| Where pyrites used in manufacture of the acid | 10 | 1 Jan 2001 | |
| Where natural sulphur (brimstone) so used | 131/3 | 1 Jan 2001 | |
Substitute
| Basic organic chemical manufacturing (18120) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Chemical manufacturing plant (not listed elsewhere): | |||
| General plant | 131/3 | 1 Jan 2001 | |
| Organic peroxides explosion (cell block) | 20 | 1 Jan 2001 | |
| Ethanol manufacturing assets: | |||
| Cooking assets: | |||
| Filters and strainers | 15 | * | 1 Jul 2012 |
| Flash tanks | 20 | * | 1 Jul 2012 |
| Jet cookers | 10 | * | 1 Jul 2012 |
| Liquefaction tanks (including cook tubes and slurry tanks) | 20 | * | 1 Jul 2012 |
| Meal mixers | 15 | * | 1 Jul 2012 |
| Distillation and purification assets: | |||
| Distillation columns | 25 | * | 1 Jul 2012 |
| Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) | 25 | * | 1 Jul 2012 |
| Reboilers | 20 | * | 1 Jul 2012 |
| Side stream strippers | 20 | * | 1 Jul 2012 |
| Feedstock handling and storage assets: | |||
| Grain assets: | |||
| Cleaning assets (including magnetic separators, screeners and sieves) | 20 | * | 1 Jul 2012 |
| Conveyor belt weighers | 15 | * | 1 Jul 2012 |
| Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) | 15 | * | 1 Jul 2012 |
| Hoppers (including weigh hoppers) | 25 | * | 1 Jul 2012 |
| Milling machines (including hammer and roller mills) | 20 | * | 1 Jul 2012 |
| Silo aerators | 15 | * | 1 Jul 2012 |
| Silos | 30 | * | 1 Jul 2012 |
| Starch tanks | 25 | * | 1 Jul 2012 |
| Molasses assets: | |||
| Dam covers | 12 | * | 1 Jul 2012 |
| Dam liners | 20 | * | 1 Jul 2012 |
| Dams | 40 | * | 1 Jul 2012 |
| Pipelines (incorporating fittings and valves) | 25 | * | 1 Jul 2012 |
| Receival station control systems | 10 | * | 1 Jul 2012 |
| Receival troughs (incorporating protective cladding, rails and roofing) | 40 | * | 1 Jul 2012 |
| Tanks | 30 | * | 1 Jul 2012 |
| Fermentation assets: | |||
| Chillers | 20 | * | 1 Jul 2012 |
| Fermentation tanks | 30 | * | 1 Jul 2012 |
| Scrubbers | 20 | * | 1 Jul 2012 |
| Yeast propagation vessels | 20 | * | 1 Jul 2012 |
| Yeast recovery assets (molasses feedstock): | |||
| Centrifugal separators | 20 | * | 1 Jul 2012 |
| Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) | 20 | * | 1 Jul 2012 |
| Hoppers, mixing tanks and storage tanks | 25 | * | 1 Jul 2012 |
| Stillage assets: | |||
| Distillers grain assets: | |||
| Centrifugal decanters | 15 | * | 1 Jul 2012 |
| Conveyors | 15 | * | 1 Jul 2012 |
| Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) | 20 | * | 1 Jul 2012 |
| Evaporators | 25 | * | 1 Jul 2012 |
| Mixers | 15 | * | 1 Jul 2012 |
| Rotary drum dryers | 20 | * | 1 Jul 2012 |
| Stillage and syrup tanks | 25 | * | 1 Jul 2012 |
| Dunder and stillage assets (molasses feedstock): | |||
| Conveyors and hoppers for fertiliser additives | 15 | * | 1 Jul 2012 |
| Dam covers | 12 | * | 1 Jul 2012 |
| Dams | 40 | * | 1 Jul 2012 |
| Pipelines (incorporating fittings and valves) | 25 | * | 1 Jul 2012 |
| Tanks (including fertiliser additive mixing and buffer tanks) | 20 | * | 1 Jul 2012 |
| Support and other assets: | |||
| Additive dosing systems (including pipes, pumps and tanks): | |||
| Plastic | 5 | * | 1 Jul 2012 |
| Other | 20 | * | 1 Jul 2012 |
| Air compression assets: | |||
| Air compressors | 15 | * | 1 Jul 2012 |
| Air drying and filtering systems | 12 | * | 1 Jul 2012 |
| Air receivers | 20 | * | 1 Jul 2012 |
| Blowers and fans | 20 | * | 1 Jul 2012 |
| Boilers | 20 | * | 1 Jul 2012 |
| Control system assets: | |||
| Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) | 10 | * | 1 Jul 2012 |
| System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) | 10 | * | 1 Jul 2012 |
| Cooling towers | 20 | * | 1 Jul 2012 |
| Dust collection systems (including baghouses, cyclones and other dust collection assets) | 20 | * | 1 Jul 2012 |
| Heat exchangers (excluding column reboilers) | 15 | * | 1 Jul 2012 |
| Laboratory assets: | |||
| Analysers | 10 | * | 1 Jul 2012 |
| Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) | 10 | * | 1 Jul 2012 |
| Piping assets: | |||
| Flow meters | 10 | * | 1 Jul 2012 |
| Pipes | 25 | * | 1 Jul 2012 |
| Valves | 10 | * | 1 Jul 2012 |
| Pumps | 15 | * | 1 Jul 2012 |
| Safety assets: | |||
| Fire control and alarm assets – see Table B | |||
| Gas detectors: | |||
| Fixed | 10 | * | 1 Jul 2012 |
| Portable | 4 | * | 1 Jul 2012 |
| Tanker filling assets: | |||
| Automated dispensing systems | 10 | * | 1 Jul 2012 |
| Automatic tank gauges | 10 | * | 1 Jul 2012 |
| Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) | 15 | * | 1 Jul 2012 |
| Hoses | 2 | * | 1 Jul 2012 |
| Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) | 10 | * | 1 Jul 2012 |
| Meters and metering systems | 7 | * | 1 Jul 2012 |
| Overfill protection systems | 10 | * | 1 Jul 2012 |
| Tanks: | |||
| Chemical tanks (including clean–in‑place (CIP) tanks): | |||
| Plastic | 15 | * | 1 Jul 2012 |
| Other | 20 | * | 1 Jul 2012 |
| Ethanol and petroleum tanks: | |||
| Stainless steel | 30 | * | 1 Jul 2012 |
| Other | 25 | * | 1 Jul 2012 |
| Water tanks (including condensate collection tanks) | 25 | * | 1 Jul 2012 |
| Vapour condensers | 20 | * | 1 Jul 2012 |
| Waste water treatment assets: | |||
| Aerators | 20 | * | 1 Jul 2012 |
| Biogas system assets (excluding effluent pond covers) | 25 | * | 1 Jul 2012 |
| Digester/aeration tanks | 25 | * | 1 Jul 2012 |
| Effluent channels and ponds | 40 | * | 1 Jul 2012 |
| Pond covers | 12 | * | 1 Jul 2012 |
| Pond liners | 20 | * | 1 Jul 2012 |
| Water filtration assets (including ion exchange assets and reverse osmosis assets) | 15 | * | 1 Jul 2012 |
| Weighbridges | 20 | * | 1 Jul 2012 |
| Basic inorganic chemical manufacturing (18130) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Ammonia manufacturing assets: | |||
| Air and gas reforming and separation assets: | |||
| Adsorption systems (including pressure and thermal swing) | 25 | * | 1 Jul 2013 |
| Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) | 20 | * | 1 Jul 2013 |
| Cryogenic separation process assets: | |||
| Air cooling and drying assets (excluding adsorption systems shown above) | 20 | * | 1 Jul 2013 |
| Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) | 30 | * | 1 Jul 2013 |
| Desulphurisers | 25 | * | 1 Jul 2013 |
| Methanators | 25 | * | 1 Jul 2013 |
| Pre‑heaters (for air and gas feedstock) | 25 | * | 1 Jul 2013 |
| Pre‑reformers | 25 | * | 1 Jul 2013 |
| Primary reformers | 20 | * | 1 Jul 2013 |
| Secondary reformers | 25 | * | 1 Jul 2013 |
| Shift converters (high and low temperature) | 25 | * | 1 Jul 2013 |
| Compressor assets: | |||
| Air filtering units (incorporating filters and housing filters) | 25 | * | 1 Jul 2013 |
| Blowers and compressors (incorporating drives) | 25 | * | 1 Jul 2013 |
| Conversion and liquefaction assets: | |||
| Ammonia converters | 25 | * | 1 Jul 2013 |
| Chillers, condensers, flash drums, receivers and separators | 25 | * | 1 Jul 2013 |
| Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) | 25 | * | 1 Jul 2013 |
| Distribution, handling and storage assets: | |||
| Ammonia bullet tanks (including storage and surge tanks) | 30 | * | 1 Jul 2013 |
| Ammonia deluge and vapour suppression systems | 30 | * | 1 Jul 2013 |
| Ammonia pipelines (incorporating fittings and valves) | 30 | * | 1 Jul 2013 |
| Ammonia pumps | 15 | * | 1 Jul 2013 |
| Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) | 20 | * | 1 Jul 2013 |
| Ammonia storage tanks | 30 | * | 1 Jul 2013 |
| Ammonia vapour scrubber systems | 25 | * | 1 Jul 2013 |
| ISOtainers and portable tanks | 15 | * | 1 Jul 2013 |
| Loading arm systems – marine | 25 | * | 1 Jul 2013 |
| Rail and road tank filling assets: | |||
| Breakaway couplings | 10 | * | 1 Jul 2013 |
| Filling hoses | 10 | * | 1 Jul 2013 |
| Loading arm systems | 10 | * | 1 Jul 2013 |
| Gas pipelines (incorporating fittings and valves) | 30 | * | 1 Jul 2013 |
| Heat exchangers: | |||
| Process gas | 20 | * | 1 Jul 2013 |
| Waste heat boilers | 20 | * | 1 Jul 2013 |
| Support assets: | |||
| Air compression assets (for industrial air and instrument air): | |||
| Air compressors (incorporating air drying and filtering assets) | 15 | * | 1 Jul 2013 |
| Air receivers | 20 | * | 1 Jul 2013 |
| Blowers and fans (generally) | 20 | * | 1 Jul 2013 |
| Boiler assets: | |||
| Boilers | 25 | * | 1 Jul 2013 |
| Deaerators | 25 | * | 1 Jul 2013 |
| Economisers | 25 | * | 1 Jul 2013 |
| Steam drums | 25 | * | 1 Jul 2013 |
| Chemical storage tanks: | |||
| Polyethylene (PE) | 12 | * | 1 Jul 2013 |
| Other | 20 | * | 1 Jul 2013 |
| Control system assets: | |||
| Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) | 10 | * | 1 Jul 2013 |
| System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) | 10 | * | 1 Jul 2013 |
| Cooling towers | 20 | * | 1 Jul 2013 |
| Electricity supply assets: | |||
| Emergency supply assets – see Table B Power supply assets, emergency or standby | |||
| Steam turbine generators | 25 | * | 1 Jul 2013 |
| Other electricity supply assets – see Table A Electricity supply (26110 to 26400) | |||
| Emission control assets: | |||
| Flare tips | 10 | * | 1 Jul 2013 |
| Silencers | 20 | * | 1 Jul 2013 |
| Stacks (exhaust, vent and flare) | 20 | * | 1 Jul 2013 |
| Fire control and alarm systems: | |||
| Fire fighting systems (incorporating hose boxes, hydrants and ring mains) | 30 | * | 1 Jul 2013 |
| Other fire control and alarm assets – see Table B Fire control and alarm assets | |||
| Gas detectors: | |||
| Fixed | 10 | * | 1 Jul 2013 |
| Portable | 4 | * | 1 Jul 2013 |
| Heat exchangers (not specified elsewhere) | 20 | * | 1 Jul 2013 |
| Laboratory assets: | |||
| Analysers | 10 | * | 1 Jul 2013 |
| Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) | 10 | * | 1 Jul 2013 |
| Overhead cranes | 25 | * | 1 Jul 2013 |
| Piping assets: | |||
| Flow meters | 10 | * | 1 Jul 2013 |
| Pipes and fittings | 25 | * | 1 Jul 2013 |
| Valves | 10 | * | 1 Jul 2013 |
| Pumps: | |||
| Boiler feedwater and cooling water pumps | 20 | * | 1 Jul 2013 |
| Dosing pumps | 5 | * | 1 Jul 2013 |
| Other pumps (not specified elsewhere) | 15 | * | 1 Jul 2013 |
| Safety showers and eye wash stations | 20 | * | 1 Jul 2013 |
| Water storage and treatment assets: | |||
| Clarifiers and settling tanks | 20 | * | 1 Jul 2013 |
| Dam and pond liners | 20 | * | 1 Jul 2013 |
| Dams and effluent ponds | 40 | * | 1 Jul 2013 |
| Ion exchange systems | 20 | * | 1 Jul 2013 |
| Reverse osmosis systems | 15 | * | 1 Jul 2013 |
| Water storage tanks: | |||
| Polyethylene (PE) | 15 | * | 1 Jul 2013 |
| Other | 25 | * | 1 Jul 2013 |
| Weighbridges | 20 | * | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: | |||
| Ammonia handling and storage assets – see above in Ammonia manufacturing assets, distribution, handling and storage assets | |||
| Ammonium nitrate prill manufacturing assets: | |||
| Coating, cooling, drying and screening assets: | |||
| Bulk flow coolers | 20 | * | 1 Jul 2013 |
| Chilling systems (incorporating chillers, ducting and piping) | 20 | * | 1 Jul 2013 |
| Coating product tanks | 25 | * | 1 Jul 2013 |
| Fluid bed coolers | 20 | * | 1 Jul 2013 |
| Rotary drum machines (including coaters, coolers, driers and granulators) | 20 | * | 1 Jul 2013 |
| Screeners | 20 | * | 1 Jul 2013 |
| Distribution, handling and storage assets: | |||
| Bagging machines | 15 | * | 1 Jul 2013 |
| Conveyor belt weighers | 15 | * | 1 Jul 2013 |
| Conveyors and elevators | 15 | * | 1 Jul 2013 |
| Load out bins/silos | 25 | * | 1 Jul 2013 |
| Reclaim hoppers | 20 | * | 1 Jul 2013 |
| Scales | 15 | * | 1 Jul 2013 |
| Prill tower blowers and fans | 20 | * | 1 Jul 2013 |
| Prill towers (incorporating head tanks and lifts) | 25 | * | 1 Jul 2013 |
| Scrubber systems (incorporating ducting, fans, scrubbers and tanks) | 20 | * | 1 Jul 2013 |
| Ammonia nitrate solution manufacturing assets: | |||
| Evaporation assets: | |||
| Condensate tanks, flash drums and separators | 20 | * | 1 Jul 2013 |
| Evaporators | 20 | * | 1 Jul 2013 |
| Neutralisers | 25 | * | 1 Jul 2013 |
| Pipe reactors (titanium) | 3 | * | 1 Jul 2013 |
| Remelt and solution storage tanks (incorporating heating coils and stirrers) | 25 | * | 1 Jul 2013 |
| Solution filters | 20 | * | 1 Jul 2013 |
| Solution pumps | 15 | * | 1 Jul 2013 |
| Nitric acid manufacturing assets: | |||
| Ammonia liquid filtering vessels (incorporating filters) | 25 | * | 1 Jul 2013 |
| Ammonia vapour filtering vessels (incorporating filters) | 20 | * | 1 Jul 2013 |
| Ammonia/air mixers | 20 | * | 1 Jul 2013 |
| Compressor assets: | |||
| Air filtering units (incorporating housing and filters) | 25 | * | 1 Jul 2013 |
| Compressors (incorporating drives) | 25 | * | 1 Jul 2013 |
| Tail gas expanders | 25 | * | 1 Jul 2013 |
| Conversion and absorption assets: | |||
| Absorber columns (including bleachers) | 25 | * | 1 Jul 2013 |
| Catalyst filters | 25 | * | 1 Jul 2013 |
| Converters | 25 | * | 1 Jul 2013 |
| Cooler condensers: | |||
| Zirconium | 25 | * | 1 Jul 2013 |
| Other | 10 | * | 1 Jul 2013 |
| Nitric acid heaters: | |||
| Zirconium | 20 | * | 1 Jul 2013 |
| Other | 10 | * | 1 Jul 2013 |
| Nitric acid pumps | 15 | * | 1 Jul 2013 |
| Nitrous oxide (NOx) abaters | 25 | * | 1 Jul 2013 |
| Weak acid tanks | 30 | * | 1 Jul 2013 |
| Heat exchangers: | |||
| Air coolers and heaters | 25 | * | 1 Jul 2013 |
| Ammonia vapourisers | 20 | * | 1 Jul 2013 |
| Gas coolers and heaters | 20 | * | 1 Jul 2013 |
| Superheaters | 15 | * | 1 Jul 2013 |
| Waste heat boilers | 20 | * | 1 Jul 2013 |
| Nitric acid storage assets: | |||
| Scrubbers | 20 | * | 1 Jul 2013 |
| Tanks | 25 | * | 1 Jul 2013 |
| Support assets – see above in Ammonia manufacturing assets, support assets | |||
| Chemical manufacturing plant (not listed elsewhere): | |||
| General plant | 131/3 | 1 Jan 2001 | |
| Salt manufacturing and refining plant | 10 | 1 Jan 2001 | |
| Sulphuric acid plant: | |||
| Acid chambers (irrespective of raw material used) | 20 | 1 Jan 2001 | |
| Plant: | |||
| Where pyrites used in manufacture of the acid | 10 | 1 Jan 2001 | |
| Where natural sulphur (brimstone) so used | 131/3 | 1 Jan 2001 | |
| Fertiliser manufacturing (18310) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic inorganic chemical manufacturing (18130)) | 20 | 1 Jan 2001 | |
[25] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cleaning compound and toiletry preparation manufacturing (18510 to 18520)
Omit
| Cleaning compound and toiletry preparation manufacturing (18510 to 18520) |
Substitute
| Cleaning compound manufacturing (18510) |
[26] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other basic chemical product manufacturing (18910 to 18990)
Omit
| Other basic chemical product manufacturing (18910 to 18990) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Eucalyptus oil plant: | |||
| Stills (coolers) | 40 | 1 Jan 2001 | |
| Tanks | 40 | 1 Jan 2001 | |
| Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) | 131/3 | 1 Jan 2001 | |
Substitute
| Explosive manufacturing (18920) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic inorganic chemical manufacturing (18130)) | 131/3 | 1 Jan 2001 | |
| Other basic chemical product manufacturing n.e.c. (18990) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Eucalyptus oil plant: | |||
| Stills (coolers) | 40 | 1 Jan 2001 | |
| Tanks | 40 | 1 Jan 2001 | |
[27] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Polymer product and rubber product manufacturing (19130 to 19200)
Omit
| 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 | |
Substitute
| Adhesive manufacturing (19150) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Gelatine and glue manufacturing plant | 131/3 | 1 Jan 2001 | |
[28] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Paint and coatings manufacturing (19160)
Insert
| Natural rubber product manufacturing (19200) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Rubber manufacturers’ plant: | |||
| Moulds | 5 | 1 Jan 2001 | |
| Process plant | 131/3 | 1 Jan 2001 | |
Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non‑metallic mineral product manufacturing (20100 to 20900)
Omit
| Non‑metallic mineral product manufacturing (20100 to 20900) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Monumental masons’ plant | 131/3 | 1 Jan 2001 | |
| Slate works plant | 20 | 1 Jan 2001 | |
Table A, industry category MANUFACTURING (11110 to 25990), sub-category Ready‑mixed concrete manufacturing (20330)
Omit
| Air compressors | 10 | * | 1 Jul 2014 |
Substitute
| Air compressors | 10 | * | 1 Jul 2014 |
Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Concrete product manufacturing (20340)
Insert
| Other non‑metallic mineral product manufacturing (20900) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Monumental masons’ plant | 131/3 | 1 Jan 2001 | |
| Slate works plant | 20 | 1 Jan 2001 | |
Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Omit
| Coil handling assets: | |||
| Cooling tunnel ventilation fans | 10 | * | 1 Jul 2010 |
| Cooling tunnel conveyors | 13 | * | 1 Jul 2010 |
| Marking machines | 15 | * | 1 Jul 2010 |
Substitute
| Coil handling assets: | |||
| Cooling tunnel conveyors | 13 | * | 1 Jul 2010 |
| Cooling tunnel ventilation fans | 10 | * | 1 Jul 2010 |
| Marking machines | 15 | * | 1 Jul 2010 |
Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fabricated metal product manufacturing (22100 to 22990)
Omit
| Fabricated metal product manufacturing (22100 to 22990) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Galvanising plant | 10 | 1 Jan 2001 | |
| Metal crushing plant (core fragmentised) | 131/3 | 1 Jan 2001 | |
| Nail manufacturing plant | 20 | 1 Jan 2001 | |
| Saw‑making plant | 20 | 1 Jan 2001 | |
| Spring manufacturers’ plant: | |||
| Cooling furnaces | 10 | 1 Jan 2001 | |
| Power presses, rotary cambering, scale testing and scragging machines | 20 | 1 Jan 2001 | |
Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Boiler, tank and other heavy gauge metal container manufacturing (22310)
Insert
| Spring and wire product manufacturing (22910) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Nail manufacturing plant | 20 | 1 Jan 2001 | |
| Spring manufacturers’ plant: | |||
| Cooling furnaces | 10 | 1 Jan 2001 | |
| Power presses, rotary cambering, scale testing and scragging machines | 20 | 1 Jan 2001 | |
| Metal coating and finishing (22930) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Galvanising plant | 10 | 1 Jan 2001 | |
| Other fabricated metal product manufacturing n.e.c. (22990) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Metal crushing plant (core fragmentised) | 131/3 | 1 Jan 2001 | |
| Saw‑making plant | 20 | 1 Jan 2001 | |
[35] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Aircraft manufacturing and repair services (23940)
Omit
| Aircraft manufacturing and repair services (23940) |
Substitute
| Aircraft manufacturing and repair services (23940) |
[36] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Furniture and other manufacturing (25100 to 25990)
Omit
| Furniture and other manufacturing (25110 to 25990) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Broom and brush manufacturing plant | 131/3 | 1 Jan 2001 | |
| Furniture‑making plant | 131/3 | 1 Jan 2001 | |
| Jewellers’ plant | 10 | 1 Jan 2001 | |
| Umbrella manufacturers’ plant: | |||
| Cutting boards | 10 | 1 Jan 2001 | |
| Lathes | 131/3 | 1 Jan 2001 | |
| Motors | 20 | 1 Jan 2001 | |
Substitute
| Wooden furniture and upholstered seat manufacturing (25110) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Furniture‑making plant | 131/3 | 1 Jan 2001 | |
| Jewellery and silverware manufacturing (25910) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Jewellers’ plant | 10 | 1 Jan 2001 | |
| Other manufacturing n.e.c. (25990) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Broom and brush manufacturing plant | 131/3 | 1 Jan 2001 | |
| Umbrella manufacturers’ plant: | |||
| Cutting boards | 10 | 1 Jan 2001 | |
| Lathes | 131/3 | 1 Jan 2001 | |
| Motors | 20 | 1 Jan 2001 | |
[37] Table A, industry category CONSTRUCTION (30110 to 32990)
Omit
| Chain saws | 3 | * | 1 Jul 2008 |
Substitute
| Chainsaws (Chain saws) | 3 | * | 1 Jul 2008 |
[38] Table A, industry category CONSTRUCTION (30110 to 32990), sub-category Other heavy and civil engineering construction n.e.c. (31099)
Omit
| Other heavy and civil engineering construction n.e.c. (31099) |
Substitute
| Other heavy and civil engineering construction (31099) |
[39] Table A, industry category EDUCATION AND TRAINING (80100 to 82200)
Omit
| Kindergarten furniture an play equipment – see Table A Child care services (87100) |
Substitute
| Kindergarten furniture and play equipment – see Table A Child care services (87100) |
[40] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), sub-category General practice medical services (85110)
Omit
| General practice medical services (85110) |
Substitute
| General practice medical services (85110) |
[41] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), sub-category Child care services (87100)
Omit
| Small appliances (including blenders, food processors ,mixers and toasters) | 4 | * | 1 Jul 2020 |
| Laundry assets: | |||
| Dryers | 5 | * | 1 Jul 2020 |
| Washing machines | 5 | * | 1 Jul 2020 |
| Reception furniture, freestanding (including lobb chairs, desks, lounges, sofas and tables) – see Table B Office furniture, freestanding |
Substitute
| Small appliances (including blenders, food processors, mixers and toasters) | 4 | * | 1 Jul 2020 |
| Laundry assets: | |||
| Dryers | 5 | * | 1 Jul 2020 |
| Washing machines | 5 | * | 1 Jul 2020 |
| Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) – see Table B Office furniture, freestanding |
[42] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Heritage activities (89100 to 89220)
Omit
| Heritage activities (89100 to 89220) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Museum displays in aircraft/war museums | 100 | 1 Jan 2001 | |
| Parks and gardens: | |||
| Lion parks: | |||
| Animal cages and sheds | 20 | 1 Jan 2001 | |
| Animal huts | 10 | 1 Jan 2001 | |
| Planetarium domes | 331/3 | 1 Jan 2001 | |
| Sea life centres: | |||
| Fibreglass aquarium tanks | 20 | 1 Jan 2001 | |
| Ketches | 131/3 | 1 Jan 2001 | |
| TV audio systems | 10 | 1 Jan 2001 | |
Substitute
| Museum operation (89100) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Museum displays in aircraft/war museums | 100 | 1 Jan 2001 | |
| Nature reserves and conservation parks operation (89220) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Parks and gardens: | |||
| Lion parks: | |||
| Animal cages and sheds | 20 | 1 Jan 2001 | |
| Animal huts | 10 | 1 Jan 2001 | |
| Planetarium domes | 331/3 | 1 Jan 2001 | |
| Sea life centres: | |||
| Fibreglass aquarium tanks | 20 | 1 Jan 2001 | |
| Ketches | 131/3 | 1 Jan 2001 | |
| TV audio systems | 10 | 1 Jan 2001 | |
[43] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Sport and recreation services (91121 to 91390)
Omit
| Sport and recreation services (91121 to 91390) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Amusement machines and equipment: | |||
| Coin‑operated amusement machines: | |||
| Children’s rides | 5 | * | 1 Jul 2001 |
| Convertible video games/simulators (cabinet) | 51/2 | * | 1 Jul 2001 |
| Dedicated video games/simulators | 31/2 | * | 1 Jul 2001 |
| Interchangeable video game kits | 1 | * | 1 Jul 2001 |
| Juke boxes (CD) | 10 | * | 1 Jul 2001 |
| Photo‑image machines | 31/2 | * | 1 Jul 2001 |
| Pinball machines | 31/2 | * | 1 Jul 2001 |
| Pool/billiard tables | 10 | * | 1 Jul 2001 |
| Redemption games (prizes/tickets) | 51/2 | * | 1 Jul 2001 |
| Table games (including air hockey, soccer etc) | 51/2 | * | 1 Jul 2001 |
| Billiard tables | 40 | 1 Jan 2001 | |
| Rides and devices (fixed or mobile): | |||
| Chair‑o‑planes | 15 | * | 1 Jan 2002 |
| Children’s indoor soft playgrounds | 5 | * | 1 Jan 2002 |
| Children’s rides (designed for the carriage of children less than 8 years old) | 15 | * | 1 Jan 2002 |
| Ferris wheels | 25 | * | 1 Jan 2002 |
| Free falls (including giant drop and tower of terror) | 25 | * | 1 Jan 2002 |
| Inflatables (including jumping castles) | 5 | * | 1 Jan 2002 |
| Overhead transit devices (including chair lifts and cabin lifts) | 25 | * | 1 Jan 2002 |
| Roller coasters: | |||
| Non‑powered (including corkscrew loop, looping coasters and mini roller coasters – wild cat, madmouse) | 25 | * | 1 Jan 2002 |
| Powered (including tornado) | 15 | * | 1 Jan 2002 |
| Round rides with or without additional motions (including merry‑go‑rounds) | 15 | * | 1 Jan 2002 |
| Self‑drive non‑powered gravity rides (including toboggans and bob‑sleds): | |||
| Track | 20 | * | 1 Jan 2002 |
| Vehicle | 5 | * | 1 Jan 2002 |
| Self‑drive powered rides (including dodgems and go‑karts): | |||
| Track | 15 | * | 1 Jan 2002 |
| Vehicle | 5 | * | 1 Jan 2002 |
| Simulators | 10 | * | 1 Jan 2002 |
| Swinging rides (including pirate ship, spaceloop, and rainbow) | 15 | * | 1 Jan 2002 |
| Trains, tracked or trackless (including tractor trains and miniature railways) | 10 | * | 1 Jan 2002 |
| Water rides | 20 | * | 1 Jan 2002 |
| Water slides (gravity powered) | 20 | * | 1 Jan 2002 |
| Bowling centres (plant and equipment): | |||
| Bowling alleys (timber – including ball return tracks, gutters, pit signals and terminals) | 131/3 | 1 Jan 2001 | |
| Bowling balls | 5 | 1 Jan 2001 | |
| Carpets | 4 | 1 Jan 2001 | |
| Masking units | 10 | 1 Jan 2001 | |
| Pin setters and pin spotters | 10 | 1 Jan 2001 | |
| Other equipment | 131/3 | 1 Jan 2001 | |
| Golf courses (miniature): | |||
| Carpets on stairways | 3 | 1 Jan 2001 | |
| Lighting plant, electric motors, moving parts | 20 | 1 Jan 2001 | |
| Lighting standards | 40 | 1 Jan 2001 | |
| Marina operation: | |||
| Boat cradles | 10 | * | 1 Jul 2002 |
| Boat storage racks | 10 | * | 1 Jul 2002 |
| Forklifts | 11 | * | 1 Jul 2002 |
| Marina – wet berths (incorporating piling, decking and floating pontoons) | 20 | * | 1 Jul 2002 |
| Mooring buoys | 10 | * | 1 Jul 2002 |
| Travel lifts | 15 | * | 1 Jul 2002 |
| Racehorses | 10 | 1 Jan 2001 | |
| Racing cars | 2 | 1 Jan 2001 | |
| Shuffle boards | 10 | 1 Jan 2001 | |
| Skating rink plant: | |||
| Fittings (open air) | 20 | 1 Jan 2001 | |
| General freezing plant and equipment | 131/3 | 1 Jan 2001 | |
| Hired ice skating boots | 5 | 1 Jan 2001 | |
| Roller skates | 5 | 1 Jan 2001 | |
| Surface (synthetic panels) | 10 | 1 Jan 2001 | |
| Ski equipment (skis, boots and stocks for hiring to public) | 3 | 1 Jan 2001 | |
| Ski maintenance machines | 131/3 | 1 Jan 2001 | |
| Space theatre domes | 331/3 | 1 Jan 2001 | |
| Tennis court surfaces: | |||
| Bitumen | 20 | 1 Jan 2001 | |
| Plexipave | 20 | 1 Jan 2001 | |
| Synthetic lawn | 10 | 1 Jan 2001 | |
| Trampolines | 10 | 1 Jan 2001 | |
Substitute
| Sports and physical recreation clubs n.e.c. (91129) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Racing cars | 2 | 1 Jan 2001 | |
| Squash and tennis court operation (91131) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Tennis court surfaces: | |||
| Bitumen | 20 | 1 Jan 2001 | |
| Plexipave | 20 | 1 Jan 2001 | |
| Synthetic lawn | 10 | 1 Jan 2001 | |
| Sports and physical recreation venues, grounds and facilities operations n.e.c. (91139) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Bowling centres (plant and equipment): | |||
| Bowling alleys (timber – including ball return tracks, gutters, pit signals and terminals) | 131/3 | 1 Jan 2001 | |
| Bowling balls | 5 | 1 Jan 2001 | |
| Carpets | 4 | 1 Jan 2001 | |
| Masking units | 10 | 1 Jan 2001 | |
| Pin setters and pin spotters | 10 | 1 Jan 2001 | |
| Other equipment | 131/3 | 1 Jan 2001 | |
| Skating rink plant: | |||
| Fittings (open air) | 20 | 1 Jan 2001 | |
| General freezing plant and equipment | 131/3 | 1 Jan 2001 | |
| Hired ice skating boots | 5 | 1 Jan 2001 | |
| Roller skates | 5 | 1 Jan 2001 | |
| Surface (synthetic panels) | 10 | 1 Jan 2001 | |
| Ski equipment (skis, boots and stocks for hiring to public) | 3 | 1 Jan 2001 | |
| Ski maintenance machines | 131/3 | 1 Jan 2001 | |
| Horse training (racing) (91292) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Arena and track maintenance assets: | |||
| Arena rakes | 4 | * | 1 Jul 2021 |
| Others (including grader blades, smudgers, levellers etc) | 10 | * | 1 Jul 2021 |
| Quad bikes/All-terrain vehicles (ATVs) | 5 | * | 1 Jul 2021 |
| Lead and companion ponies (horses) | 5 | * | 1 Jul 2021 |
| Racehorses: | |||
| Flat racing (thoroughbred horses) | 5 | * | 1 Jul 2021 |
| Harness racing (standardbred horses) | 7 | * | 1 Jul 2021 |
| Jumps racing (thoroughbred horses) | 10 | * | 1 Jul 2021 |
| Support assets: | |||
| Horse floats | 20 | * | 1 Jul 2021 |
| Horse rugs (including turnout rugs) | 2 | * | 1 Jul 2021 |
| Horse tack (including bits, bridles, harnesses (hobbles), headgear, saddles etc) | 4 | * | 1 Jul 2021 |
| Horse trucks – see Table B Motor vehicles and trailers | |||
| Platform scales | 7 | * | 1 Jul 2021 |
| Rubber mats | 5 | * | 1 Jul 2021 |
| Security and monitoring assets – see Table B Security and monitoring assets | |||
| Tack room furniture, freestanding (including lockers, racks, seats etc) | 10 | * | 1 Jul 2021 |
| Washing machines and dryers (used for washing horse rugs, saddle pads etc) | 3 | * | 1 Jul 2021 |
| Training and rehabilitation assets: | |||
| Barriers | 15 | * | 1 Jul 2021 |
| Horses training pools | 30 | * | 1Jul 2021 |
| Horse training pool assets: | |||
| Cleaning assets | 5 | * | 1 Jul 2021 |
| Filtration assets (including pumps) | 8 | * | 1 Jul 2021 |
| Stables, portable types | 15 | * | 1 Jul 2021 |
| Sulkies | 2 | * | 1 Jul 2021 |
| Treadmills (including water types) | 15 | * | 1 Jul 2021 |
| Walkers (including water walkers) | 20 | * | 1 Jul 2021 |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c. (91310 and 91390) | |||
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Amusement machines and equipment: | |||
| Coin‑operated amusement machines: | |||
| Children’s rides | 5 | * | 1 Jul 2001 |
| Convertible video games/simulators (cabinet) | 51/2 | * | 1 Jul 2001 |
| Dedicated video games/simulators | 31/2 | * | 1 Jul 2001 |
| Interchangeable video game kits | 1 | * | 1 Jul 2001 |
| Juke boxes (CD) | 10 | * | 1 Jul 2001 |
| Photo‑image machines | 31/2 | * | 1 Jul 2001 |
| Pinball machines | 31/2 | * | 1 Jul 2001 |
| Pool/billiard tables | 10 | * | 1 Jul 2001 |
| Redemption games (prizes/tickets) | 51/2 | * | 1 Jul 2001 |
| Table games (including air hockey, soccer etc) | 51/2 | * | 1 Jul 2001 |
| Billiard tables | 40 | 1 Jan 2001 | |
| Rides and devices (fixed or mobile): | |||
| Chair‑o‑planes | 15 | * | 1 Jan 2002 |
| Children’s indoor soft playgrounds | 5 | * | 1 Jan 2002 |
| Children’s rides (designed for the carriage of children less than 8 years old) | 15 | * | 1 Jan 2002 |
| Ferris wheels | 25 | * | 1 Jan 2002 |
| Free falls (including giant drop and tower of terror) | 25 | * | 1 Jan 2002 |
| Inflatables (including jumping castles) | 5 | * | 1 Jan 2002 |
| Overhead transit devices (including chair lifts and cabin lifts) | 25 | * | 1 Jan 2002 |
| Roller coasters: | |||
| Non‑powered (including corkscrew loop, looping coasters and mini roller coasters – wild cat, madmouse) | 25 | * | 1 Jan 2002 |
| Powered (including tornado) | 15 | * | 1 Jan 2002 |
| Round rides with or without additional motions (including merry‑go‑rounds) | 15 | * | 1 Jan 2002 |
| Self‑drive non‑powered gravity rides (including toboggans and bob‑sleds): | |||
| Track | 20 | * | 1 Jan 2002 |
| Vehicle | 5 | * | 1 Jan 2002 |
| Self‑drive powered rides (including dodgems and go‑karts): | |||
| Track | 15 | * | 1 Jan 2002 |
| Vehicle | 5 | * | 1 Jan 2002 |
| Simulators | 10 | * | 1 Jan 2002 |
| Swinging rides (including pirate ship, spaceloop, and rainbow) | 15 | * | 1 Jan 2002 |
| Trains, tracked or trackless (including tractor trains and miniature railways) | 10 | * | 1 Jan 2002 |
| Water rides | 20 | * | 1 Jan 2002 |
| Water slides (gravity powered) | 20 | * | 1 Jan 2002 |
| Golf courses (miniature): | |||
| Carpets on stairways | 3 | 1 Jan 2001 | |
| Lighting plant, electric motors, moving parts | 20 | 1 Jan 2001 | |
| Lighting standards | 40 | 1 Jan 2001 | |
| Marina operation: | |||
| Boat cradles | 10 | * | 1 Jul 2002 |
| Boat storage racks | 10 | * | 1 Jul 2002 |
| Forklifts | 11 | * | 1 Jul 2002 |
| Marina – wet berths (incorporating piling, decking and floating pontoons) | 20 | * | 1 Jul 2002 |
| Mooring buoys | 10 | * | 1 Jul 2002 |
| Travel lifts | 15 | * | 1 Jul 2002 |
| Shuffle boards | 10 | 1 Jan 2001 | |
| Space theatre domes | 331/3 | 1 Jan 2001 | |
| Trampolines | 10 | 1 Jan 2001 | |
[44] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (94110 to 94199)
Omit
| Refrigerant recovery machine | 5 | * | 1 Jul 2011 |
Substitute
| Refrigerant recovery machines | 5 | * | 1 Jul 2011 |
[45] Heading to Table B
Omit
Table B as at 1 July 2020
Substitute
Table B as at 1 July 2021
[46] Table B, items beginning with M
Omit
| Musical instruments and associated equipment: | |||
| Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) | 62/3 | * | 1 Jan 2001 |
| Brass instruments | 10 | * | 1 Jan 2001 |
| Keyboard instruments (acoustic) | 10 | * | 1 Jan 2001 |
| Keyboard instruments (electric) | 5 | * | 1 Jan 2001 |
| Percussion instruments | 5 | * | 1 Jan 2001 |
| Stringed instruments | 10 | * | 1 Jan 2001 |
| Woodwind instruments | 10 | * | 1 Jan 2001 |
Substitute
| Musical instruments and associated equipment: | |||
| Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) | 62/3 | * | 1 Jan 2001 |
| Brass instruments (including bugles, cornets, euphoniums, horns, sousaphones, trombones, trumpets and tubas) | 10 | * | 1 Jan 2001 |
| Keyboard instruments (including accordions, concertinas, organs, pianolas and pianos): | |||
| Acoustic | 10 | * | 1 Jan 2001 |
| Electric | 5 | * | 1 Jan 2001 |
| Percussion instruments (including chimes, cymbals, drums, gongs, maracas and tambourines) | 5 | * | 1 Jan 2001 |
| Stringed instruments (including banjos, basses, cellos, guitars, harps, mandolins, tiples, ukuleles, violas and violins) | 10 | * | 1 Jan 2001 |
| Woodwind instruments (including bagpipes, bassoons, clarinets, flutes, oboes, pan pipes, piccolos and recorders) | 10 | * | 1 Jan 2001 |
[47] Table B, items beginning with P
Omit
| Chain saws | 3 | * | 1 Jul 2008 |
Substitute
| Chainsaws (Chain saws) | 3 | * | 1 Jul 2008 |
[48] Table B, items beginning with R
Before
| Rainwater tanks: |
Insert
| Racehorses: | |||
| Flat racing (thoroughbred horses) | 5 | * | 1 Jul 2021 |
| Harness racing (standardbred horses) | 7 | * | 1 Jul 2021 |
| Jumps racing (thoroughbred horses) | 10 | * | 1 Jul 2021 |
| Lead and companion ponies (horses) | 5 | * | 1 Jul 2021 |
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Citations
Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2021 (Cth)
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