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Legislative Instrument

Income Tax (Effective Life of Depreciating Assets) Determination 2015

I, ANNAMARIA CAREY, Assistant Commissioner, Public Groups and International make this determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.

Annamaria Carey

Assistant Commissioner, Public Groups and International

Dated: 27 May 2015

Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015.
Commencement
This Determination commences on 1 July 2015.
Revocation of previous instrument
Income Tax (Effective Life of Depreciating Assets) Determination 2001 – F2005B01944, registered on the 18/08/2005 is revoked on the commencement of this determination.

4              Effective Life of Depreciating Assets
(1)    For subsection 40-100(1) of the Income Tax Assessment Act 1997, the effective life of depreciating assets is specified in Tables A and B.
(2)    If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows:
(a)if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset;
(b)if the asset:
(i)does not correspond exactly to a description in Table A for the industry in which the asset is used; but
(ii)satisfies the general description of asset used in the functional process of that industry —

its effective life is the life specified in Table A for that class of asset;
(c)if:
(i)paragraphs (a) and (b) do not apply to the asset; and
(ii)the asset corresponds to a description in Table B —

its effective life is the life specified with that description.

Note      Table A is intended to describe assets:
•    that are peculiar to a particular industry; or
•     for which a particular effective life is appropriate because of the way in which a particular industry uses the asset.
The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes.

(3) If:
(a)the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and
(b)the asset corresponds to a description in Table B —

the effective life of the asset is the life specified with that description.
Note      If Tables A and B are not used, or cannot be used because:
•    the asset is not used in an industry specified in Table A; and
•    Table B has no description that corresponds to the asset —
the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997.

5 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.

Schedule

Table A as at 1 July 2015

Effective lives (Industry categories)

AGRICULTURE, FORESTRY AND FISHING

(01110 to 05290)

ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
All terrain vehicles (ATVs) used in primary production activities	5	*	1 Jul 2007
Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos)	20	*	1 Jul 2006
Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair:
General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers)	30	*	1 Jul 2008
Electric	20	*	1 Jul 2008
Fence energisers for electric fences:
Mains power	10	*	1 Jul 2008
Portable	5	*	1 Jul 2008
Fertigation systems:
Pumps	3	*	1 Jul 2008
Tanks	10	*	1 Jul 2008
Grading and packing line assets used on farm:
Banana assets:
Air rams	3	*	1 Jul 2008
Bunch lines	10	*	1 Jul 2008
Choppers/mulchers	8	*	1 Jul 2008
Rails (including points)	15	*	1 Jul 2008
Scrap conveyors	5	*	1 Jul 2008
Tops	8	*	1 Jul 2008
Water troughs	10	*	1 Jul 2008
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
General assets:
Bin tippers	15	*	1 Jul 2008
Conveyors (including elevators)	10	*	1 Jul 2008
Drying tunnels	15	*	1 Jul 2008
Fungicide units	12	*	1 Jul 2008
Receival hoppers (including water dumps)	15	*	1 Jul 2008
Tables (including packing and sorting tables)	15	*	1 Jul 2008
Washing assets (including brush and barrel washers)	10	*	1 Jul 2008
Waxing assets	12	*	1 Jul 2008
Graders:
Electronic	10	*	1 Jul 2008
Mechanical	15	*	1 Jul 2008
Optical	8	*	1 Jul 2008
Labelling assets:
Labelling applicators (including in line labellers)	8	*	1 Jul 2008
Labelling guns	3	*	1 Jul 2008
Olive oil processing assets – see Table A Oil and fat manufacturing (11500)
Packing assets (including bagging and wrapping machines)	10	*	1 Jul 2008
Scales (excluding platform scales)	5	*	1 Jul 2008
Tree nut assets:
De‑husking units	8	*	1 Jul 2008
Drying silos	20	*	1 Jul 2008
Trommels	15	*	1 Jul 2008
Livestock grids	40	*	1 Jul 2008
Motorcycles used in primary production activities	5	*	1 Jul 2007
Post drivers/hole diggers	10	*	1 Jul 2008
Protective structures (including shade houses and netting constructions)	20	*	1 Jul 2006
Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds)	40	*	1 Jan 2007
Tractors	12	*#	1 Jul 2007
Water assets:
Bores	30	*	1 Jul 2008
Dams (including earth or rock fill and turkey nests)	40	*	1 Jul 2008
Dam liners and covers	20	*	1 Jul 2008
Effluent channels	40	*	1 Jul 2008
Effluent recycle tanks	12	*	1 Jul 2008
Effluent sedimentation ponds	40	*	1 Jul 2008
Irrigation assets:
Drip, micro spray or mini sprinkler systems:
Above ground polyethylene pipes	10	*	1 Jul 2008
Drippers, micro sprays and mini sprinklers	5	*	1 Jul 2008
Control systems	10	*	1 Jul 2008
Filtration systems	15	*	1 Jul 2008
Pumps	12	*	1 Jul 2008
Variable speed drives	15	*	1 Jul 2008
Irrigation earth channels	40	*	1 Jul 2008
Irrigators (including centre pivot, lateral and travelling guns):
Fresh water	20	*	1 Jul 2008
Effluent	10	*	1 Jul 2008
Pumps:
Bore pumps, effluent and manure pumps	7	*	1 Jul 2008
Other	12	*	1 Jul 2008
Water mains:
Aluminium	20	*	1 Jul 2008
Galvanised steel	25	*	1 Jul 2008
Polyethylene	20	*	1 Jul 2008
PVC	30	*	1 Jul 2008
Water tanks:
Concrete	30	*	1 Jul 2008
Galvanised steel	25	*	1 Jul 2008
Polyethylene	15	*	1 Jul 2008
Water troughs:
Concrete	25	*	1 Jul 2008
Galvanised steel	15	*	1 Jul 2008
Polyethylene	10	*	1 Jul 2008
Windmills	30	*	1 Jul 2008
Water pressure cleaners	5	*	1 Jul 2008

*Agriculture* *(01110 to 01990)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Bee farming plant:
Beehives	13¹/₃	1 Jan 2001
Processing plant	20	1 Jan 2001
Bridges (wooden)	20	1 Jan 2001
Grain, cotton, peanut and rice assets:
Chemical spraying assets:
Generally (including broad acre trailed or linkage boom and utility)	10	*	1 Jan 2007
Self-propelled	8	*	1 Jan 2007
General assets:
Aeration assets:
Controllers	10	*	1 Jan 2007
Kits	15	*	1 Jan 2007
Augers (including conveyors)	15	*	1 Jan 2007
Dryers	20	*	1 Jan 2007
Moisture meters	5	*	1 Jan 2007
Mulchers	10	*	1 Jan 2007
Peanut pre-cleaners	10	*	1 Jan 2007
Slashers	7	*	1 Jan 2007
Harvesting assets:
Boll buggies	15	*	1 Jan 2007
Chaser bins	15	*	1 Jan 2007
Combine harvesters	12	*#	1 Jul 2007
Cotton picker/strippers	10	*#	1 Jul 2007
Field bins	20	*	1 Jan 2007
Fuel trailers	15	*	1 Jan 2007
Module builders	15	*	1 Jan 2007
Module tarpaulins	5	*	1 Jan 2007
Peanut diggers (including peanut pullers)	10	*#	1 Jan 2007
Peanut threshers	12	*#	1 Jul 2007
Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering)	5	*	1 Jan 2007
Seeding and fertilizing assets:
Fertilizer spreaders (including linkage and trailed)	10	*	1 Jan 2007
Planters (including bar, box, combined seeders, precision planters and row crop planters)	15	*	1 Jan 2007
Seed and fertilizer bins	15	*	1 Jan 2007
Tillage assets:
Generally	15	*	1 Jan 2007
Harrows	5	*	1 Jan 2007
Laser controlled scraping assets:
Buckets	10	*	1 Jan 2007
Transmitters	7	*	1 Jan 2007
Rippers	10	*	1 Jan 2007
Harvesters/sweepers	6²/₃	#	1 Jan 2001
Hay and foraging assets:
Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs)	12	*	1 Jan 2007
Balers	10	*	1 Jan 2007
Bale wrappers	10	*	1 Jan 2007
Baler and wrappers	10	*	1 Jan 2007
Forage harvesters	10	*#	1 Jul 2007
Hay rakes (including finger wheel, rotary and parallel)	10	*	1 Jan 2007
Moisture probes	5	*	1 Jan 2007
Mower conditioners:
Self-propelled:
Attachments	8	*	1 Jan 2007
Prime movers	12	*	1 Jan 2007
Trailed	8	*	1 Jan 2007
Super conditioners (hay re-conditioners)	8	*	1 Jan 2007
Tedders	10	*	1 Jan 2007
Trailed bale handling assets:
Big square bale stackers	10	*	1 Jan 2007
Generally (including accumulators and bale carriers)	15	*	1 Jan 2007
Windrowers:
Self-propelled:
Attachments	8	*	1 Jan 2007
Prime movers	12	*	1 Jan 2007
Trailed	8	*	1 Jan 2007
Hop growers’ plant:
Hop picking machines	13¹/₃	1 Jan 2001
Kilns	20	1 Jan 2001
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
Levee banks and revetments	40	1 Jan 2001
Pea-viners, pea cleaners, vine and straw conveyors	10	1 Jan 2001
Silos:
Ancillary equipment	20	1 Jan 2001
Grain (metal)	30	*	1 Jul 2001
Stud stock and thoroughbred horses	10	1 Jan 2001
Trellis	20	1 Jan 2001

*Nursery and floriculture production* *(01110 to 01150)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Chemical spraying assets:
Generally (including broad acre trailed or linkage boom and utility)	10	*	1 Jul 2006
Environmental control assets:
Boilers (including piping)	20	*	1 Jul 2006
Control systems	10	*	1 Jul 2006
Evaporative coolers	10	*	1 Jul 2006
Heating assets	10	*	1 Jul 2006
Instruments (including sensors)	10	*	1 Jul 2006
Retractable screens	8	*	1 Jul 2006
Ventilation fans	5	*	1 Jul 2006
Fertigation system assets (incorporating control systems, pumps and tanks)	10	*	1 Jul 2006
General assets:
Bins and pallets	5	*	1 Jul 2006
Fertiliser spreaders	10	*	1 Jul 2006
Fumigation assets	5	*	1 Jul 2006
Pasteurisation assets:
Pasteurisation rooms	20	*	1 Jul 2006
Steam boilers	15	*	1 Jul 2006
Racks	15	*	1 Jul 2006
Ride on mowers	5	*	1 Jul 2006
Refrigeration assets:
Insulation panels used in cool rooms	40	*	1 Jul 2006
Refrigeration generally	10	*	1 Jul 2006
Trailers	15	*	1 Jul 2006
Trolleys	15	*	1 Jul 2006
Weed mats	5	*	1 Jul 2006
Harvesting assets:
Bed lifters and diggers	10	*	1 Jul 2006
Tree spades	15	*#	1 Jul 2006
Packaging assets:
Bunching and bundling machines	15	*	1 Jul 2006
Deleafers	15	*	1 Jul 2006
Grading machines	15	*	1 Jul 2006
Planting assets:
Benches and tables	10	*	1 Jul 2006
Conveyors	15	*	1 Jul 2006
Dibblers and seeders	15	*	1 Jul 2006
Hoppers	15	*	1 Jul 2006
Pot, punnet and tray dispensers	12	*	1 Jul 2006
Potting machines (including pot and bag fillers)	10	*	1 Jul 2006
Soil elevators	10	*	1 Jul 2006
Soil mixers	10	*	1 Jul 2006
Transplanters (plugs and seedlings)	8	*	1 Jul 2006
Tray and punnet fillers	10	*	1 Jul 2006
Tray washers	15	*	1 Jul 2006
Vermiculite dispensers and coverers	15	*	1 Jul 2006
Propagation assets:
Heated propagators	10	*	1 Jul 2006
Seedling and punnet trays, reusable	3	*	1 Jul 2006
Turf growing assets:
Chemical spraying assets:
Generally (including broad acre trailed or linkage boom and utility)	10	*	1 Jul 2006
Fertiliser spreaders	10	*	1 Jul 2006
Field top makers	10	*	1 Jul 2006
Land planes	25	*	1 Jul 2006
Line planters	10	*	1 Jul 2006
Mowers (including reel and rotary mowers)	10	*	1 Jul 2006
Net layers	10	*	1 Jul 2006
Power harrows	10	*	1 Jul 2006
Roll layers	10	*	1 Jul 2006
Soil aerators	10	*	1 Jul 2006
Trailers	15	*	1 Jul 2006
Turf harvesters (including pedestrian and tractor mounted harvesters)	10	*#	1 Jul 2006
Turf rollers	15	*	1 Jul 2006
Turf seeders	15	*	1 Jul 2006
Turf vacuums	10	*	1 Jul 2006

*Mushroom growing* *(01210)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting)	10	*	1 Jul 2008
Boilers (used for humidification and pasteurisation)	10	*	1 Jul 2008
Casing machines (includes casing mixers)	10	*	1 Jul 2008
Compost phase 1 assets:
Bunkers	10	*	1 Jul 2008
Machinery (including forklifts, front end loaders, bunker fillers and pre‑wet turners)	4	*	1 Jul 2008
Protective structures	10	*	1 Jul 2008
Pumps	3	*	1 Jul 2008
Control systems (excluding personal computers)	10	*	1 Jul 2008
Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers)	10	*	1 Jul 2008
Growing systems:
Shelves:
Aluminium	15	*	1 Jul 2008
Other materials	10	*	1 Jul 2008
Trays:
Wood	5	*	1 Jul 2008
Mushroom graders	5	*	1 Jul 2008
Sheds	40	*	1 Jul 2008
Slicing machines	5	*	1 Jul 2008
Spawning machines (including supplement machines)	12	*	1 Jul 2008
Trolleys	10	*	1 Jul 2008
Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls):
Growing	15	*	1 Jul 2008
Peak heat and spawn running	10	*	1 Jul 2008
Vacuum coolers	10	*	1 Jul 2008
Weighing machines	10	*	1 Jul 2008

*Vegetable growing (under cover)* *(01220)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Hydroponic growing assets (including cut flower growing):
Hanging gutters	10	*	1 Jul 2007
Troughs	10	*	1 Jul 2007
Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150)
*Vegetable growing (outdoors) and sugar cane growing* *(01230 and 01510)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Chemical spraying assets:
Generally	10	*	1 Jul 2007
Self‑propelled	8	*	1 Jul 2007
Fertilizer spreaders:
Generally	10	*	1 Jul 2007
Spinner	5	*	1 Jul 2007
General assets:
Bins:
Plastic	10	*	1 Jul 2007
Timber	5	*	1 Jul 2007
Mulch layers	12	*	1 Jul 2007
Mulch lifters	12	*	1 Jul 2007
Mulchers	8	*	1 Jul 2007
Rakes (eg cane trash rakes)	10	*	1 Jul 2007
Slashers	8	*	1 Jul 2007
Harvesting assets:
Cane haul out bins	12	*	1 Jul 2007
Harvesters (including cane, carrot, onion, potato and tomato)	10	*#	1 Jul 2007
Harvesting aids (incorporating trailers and conveyor belts)	15	*	1 Jul 2007
Onion lifters	10	*#	1 Jul 2007
Trailers	15	*	1 Jul 2007
Windrowers (including potato diggers, onion and potato windrowers)	10	*#	1 Jul 2007
Planting assets:
Billet planters	12	*	1 Jul 2007
Potato cutters	15	*	1 Jul 2007
Potato planters	10	*	1 Jul 2007
Precision seeders	10	*	1 Jul 2007
Transplanters:
Automated	7	*	1 Jul 2007
Manual	10	*	1 Jul 2007
Tillage assets:
Generally	15	*	1 Jul 2007
PTO operated (including rotary hoes and power harrows)	8	*	1 Jul 2007
Trellising assets:
Stake drivers	12	*	1 Jul 2007
Stake pullers	12	*	1 Jul 2007
Trellising (incorporating stakes and wire)	5	*	1 Jul 2007
Wire winders	15	*	1 Jul 2007

*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
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
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
Harvesting pole rakes	5	*	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

*Sheep farming* *(01410)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Crutching machines, portable type	10	*	1 Jan 2007
Dipping and spraying assets for parasite control:
Jet spray system assets (including the race or handler dedicated to the jet spray system)	10	*	1 Jan 2007
Mobile plunge dips	5	*	1 Jan 2007
Feeders (including grain feeders, oat feeders, hay feeders)	15	*	1 Jan 2007
Footbaths	10	*	1 Jan 2007
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
Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep)	15	*	1 Jan 2007
Weigh bars, weigh indicators and weigh platforms	10	*	1 Jan 2007
Yards, races, leadup systems and loading ramps:
Permanent types	40	*	1 Jan 2007
Portable types	25	*	1 Jan 2007
Woolshed assets:
Grinding machines for sharpening cutters	30	*	1 Jan 2007
Shearing machines	30	*	1 Jan 2007
Shearing or crutching handpieces	10	*	1 Jan 2007
Wool bale movers	10	*	1 Jan 2007
Wool presses	20	*	1 Jan 2007
Woolsheds and shearing sheds	50	*	1 Jan 2007
Wool tables, steel types	20	*	1 Jan 2007

*Beef cattle farming* *(01420)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Cattle handling assets:
Calf cradles	10	*	1 Jan 2007
Cattle crushes (hydraulic and manual)	10	*	1 Jan 2007
NLIS and other readers	5	*	1 Jan 2007
Scales, weigh indicators and loading bars	5	*	1 Jan 2007
Cattle yards including races and coolers (steel and timber):
Permanent types	30	*	1 Jan 2007
Portable types	20	*	1 Jan 2007
Feed bins including hay racks	15	*	1 Jan 2007
Feed handling assets:
Bale feeders	10	*	1 Jan 2007
Feed mixers	10	*	1 Jan 2007
Silage and feedout wagons	10	*	1 Jan 2007
Loading ramps	20	*	1 Jan 2007
Manure and fertilizer spreaders	10	*	1 Jan 2007
Saddlery and harness	10	*	1 Jan 2007

*Beef cattle feedlots* *(01430)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Cattle handling assets:
Cattle crushes (hydraulic and manual)	6	*	1 Jan 2007
Cattle induction and transfer yards (steel and timber)	20	*	1 Jan 2007
Cattle treatment yards (steel and timber)	20	*	1 Jan 2007
Cattle wash yards (steel and timber)	20	*	1 Jan 2007
NLIS and other readers	5	*	1 Jan 2007
Scales, weigh indicators and loading bars	5	*	1 Jan 2007
Cattle pen assets:
Bunk sweepers	8	*	1 Jan 2007
Cattle pen infrastructure assets:
Feed bunks or troughs and aprons	20	*	1 Jan 2007
Feed roads	20	*	1 Jan 2007
Pen earthworks	20	*	1 Jan 2007
Pen fences and gates (steel and timber)	20	*	1 Jan 2007
Shade structures	20	*	1 Jan 2007
Pen scrapers	10	*	1 Jan 2007
Feed milling and handling assets:
Ancillary grain handling equipment:
Augers	10	*	1 Jan 2007
Conveyors and elevators	15	*	1 Jan 2007
Bulk and segregated commodity storage facilities (incorporating bunkers)	30	*	1 Jan 2007
Feed mixers	7	*	1 Jan 2007
Feed mixer trucks	7	*	1 Jan 2007
Grain cleaners	10	*	1 Jan 2007
Grain processing assets:
Roller mills	15	*	1 Jan 2007
Steam flaking chests	15	*	1 Jan 2007
Steam flaking surge bins	15	*	1 Jan 2007
Tempering silos:
Glass fused to steel	50	*	1 Jan 2007
Stainless steel	15	*	1 Jan 2007
Galvanised steel	12	*	1 Jan 2007
Receival pits and hoppers	25	*	1 Jan 2007
Roughage processing assets (including tub rinders)	7	*	1 Jan 2007
Sampling and testing assets	5	*	1 Jan 2007
Silos and bins used for storing dry grain:
Concrete	50	*	1 Jan 2007
Steel	20	*	1 Jan 2007
Tank storages for liquid feed supplements	15	*	1 Jan 2007
Loading ramps	20	*	1 Jan 2007
Manure composting and screening machines	15	*	1 Jan 2007

*Dairy cattle farming* *(01600)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Automatic calf feeders	10	*	1 Jul 2007
Barn fed dairy farms:
Bulk and segregated commodity storage facilities (incorporating bunkers)	30	*	1 Jul 2007
Exercise yards	20	*	1 Jul 2007
Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys)	20	*	1 Jul 2007
Cattle handling assets:
Air operated gates	10	*	1 Jul 2007
All terrain vehicles (ATVs)	3	*	1 Jul 2007
Automatic drafting systems	7	*	1 Jul 2007
Automatic ID systems	7	*	1 Jul 2007
Automatic weighing systems and cattle scales	5	*	1 Jul 2007
Backing gates	15	*	1 Jul 2007
Calf cradles	10	*	1 Jul 2007
Cattle crushes	10	*	1 Jul 2007
Cattle laneways	30	*	1 Jul 2007
Cattle yards (including loading ramps)	30	*	1 Jul 2007
Dairy milking sheds	30	*	1 Jul 2007
Dairy yards and races	20	*	1 Jul 2007
Teat spraying systems:
Automatic	7	*	1 Jul 2007
Manual	10	*	1 Jul 2007
Clean up assets:
High pressure pumps and hoses	10	*	1 Jul 2007
Hot water services	10	*	1 Jul 2007
Milk line washing systems:
Automatic	10	*	1 Jul 2007
Manual	10	*	1 Jul 2007
Feed milling and handling assets:
Augers	10	*	1 Jul 2007
Conveyors and elevators	15	*	1 Jul 2007
Feed pads and bunkers	30	*	1 Jul 2007
Feeding systems:
Automatic	12	*	1 Jul 2007
Manual	15	*	1 Jul 2007
Feed mixers	7	*	1 Jul 2007
Grain mills (including roller mills, disc mills and hammer mills)	15	*	1 Jul 2007
Manure spreaders	10	*	1 Jul 2007
Silage pits	40	*	1 Jul 2007
Silage wagons	10	*	1 Jul 2007
Silos (steel)	20	*	1 Jul 2007
Telescopic handlers	10	*	1 Jul 2007
Tub grinders	7	*	1 Jul 2007
Milking and milk handling assets:
Automatic cluster removers	10	*	1 Jul 2007
Bailing systems:
Herringbone (including swing over, double up and rapid exit)	15	*	1 Jul 2007
Rotary	15	*	1 Jul 2007
Walk through	15	*	1 Jul 2007
Filters	15	*	1 Jul 2007
Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control)	15	*	1 Jul 2007
Milk meters and recording jars (including conductivity sensors)	10	*	1 Jul 2007
Milk vats	25	*	1 Jul 2007
Plate coolers	15	*	1 Jul 2007
Receivers	15	*	1 Jul 2007
Refrigeration compressors	10	*	1 Jul 2007

*Poultry farming for breeding, eggs and meat* *(01710 to 01720)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Animal housing environmental control assets:
Control systems (excluding personal computers)	10	*	1 Jan 2007
Curtains:
Baffles, brooders	10	*	1 Jan 2007
Sidewalls	5	*	1 Jan 2007
Tunnel inlets	10	*	1 Jan 2007
Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads)	10	*	1 Jan 2007
Foggers	10	*	1 Jan 2007
Heaters	15	*	1 Jan 2007
Minimum vents (including cabling)	12	*	1 Jan 2007
Sensors	4	*	1 Jan 2007
Tunnel inlet panels	15	*	1 Jan 2007
Ventilation fans:
Exhaust fans (tunnel, minivent)	12	*	1 Jan 2007
Stirrer fans	15	*	1 Jan 2007
Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting)	20	*	1 Jan 2007
Cages (for egg layers)	20	*	1 Jan 2007
Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units)	15	*	1 Jan 2007
Egg conveyors (including drive units)	15	*	1 Jan 2007
Egg counters	15	*	1 Jan 2007
Egg elevators (including drive units)	15	*	1 Jan 2007
Egg grading and packing assets:
Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers)	10	*	1 Jan 2007
Pallet levellers (coil spring)	25	*	1 Jan 2007
Palletisers	10	*	1 Jan 2007
Trolley lifters	15	*	1 Jan 2007
Farm trolleys:
Chicken transport	10	*	1 Jan 2007
Egg transport	10	*	1 Jan 2007
Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units)	10	*	1 Jan 2007
Generators (emergency)	20	*	1 Jan 2007
Hanging cable systems (for feeders, drinkers and nest housing)	15	*	1 Jan 2007
Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units)	15	*	1 Jan 2007
Manure conveyors (including drive units)	10	*	1 Jan 2007
Nest housing (including slatted walkways)	15	*	1 Jan 2007
Silos for feed:
Metal	20	*	1 Jan 2007
Ancillary equipment:
Augers	10	*	1 Jan 2007
Conveyors and elevators	15	*	1 Jan 2007
Water assets:
Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units)	10	*	1 Jan 2007
Winches	10	*	1 Jan 2007

*Poultry hatcheries* *(01710 to 01720)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Air handlers	20	*	1 Jan 2007
Boilers	20	*	1 Jan 2007
Candling equipment	20	*	1 Jan 2007
Chick counters	20	*	1 Jan 2007
Chilled water plants	20	*	1 Jan 2007
Control systems (excluding personal computers)	10	*	1 Jan 2007
Condensers/heat exchangers	10	*	1 Jan 2007
Conveyors	20	*	1 Jan 2007
Generators (emergency)	20	*	1 Jan 2007
Hatcher trolleys/dollies	10	*	1 Jan 2007
Hatcher baskets	10	*	1 Jan 2007
Hatchers (including integrated controller units)	20	*	1 Jan 2007
Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting)	40	*	1 Jan 2007
Macerators	20	*	1 Jan 2007
Separators – chick and egg	20	*	1 Jan 2007
Setter trays	10	*	1 Jan 2007
Setter trolley unloaders	20	*	1 Jan 2007
Setter trolleys	10	*	1 Jan 2007
Setters/incubators (including integrated controller unit)	20	*	1 Jan 2007
Stacker/destacker systems	20	*	1 Jan 2007
Transfer machines – farm trolley to setter trolley	20	*	1 Jan 2007
Transfer machines – setter tray to hatcher basket	20	*	1 Jan 2007
Vaccinators	15	*	1 Jan 2007
Vacuum/auger systems (waste)	20	*	1 Jan 2007
Washing assets	20	*	1 Jan 2007

*Pig farming* *(01920)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Animal housing assets:
Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors)	20	*	1 Jul 2008
Curtains - sidewalls	10	*	1 Jul 2008
Floors (suspended types):
Concrete	10	*	1 Jul 2008
Plastic	10	*	1 Jul 2008
Steel	5	*	1 Jul 2008
Control systems (excluding personal computers)	10	*	1 Jul 2008
Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units)	10	*	1 Jul 2008
Effluent separators/effluent fan extractors	10	*	1 Jul 2008
Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads)	10	*	1 Jul 2008
Fans:
Exhaust (tunnel, minivent)	10	*	1 Jul 2008
Stirrer	10	*	1 Jul 2008
Farrowing crates	10	*	1 Jul 2008
Generators (emergency)	20	*	1 Jul 2008
Heaters and heat lamps	5	*	1 Jul 2008
High pressure cleaners	3	*	1 Jul 2008
Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors)	5	*	1 Jul 2008
Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs)	10	*	1 Jul 2008
Milling assets	10	*	1 Jul 2008
Mixing assets	10	*	1 Jul 2008
Pens (including fences, gates, stalls, farrowing crates, ramps)	10	*	1 Jul 2008
Silos:
Grain storage	20	*	1 Jul 2008
Readyfeed	10	*	1 Jul 2008
Tank storage for liquid feed supplements	20	*	1 Jul 2008
Water assets:
Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units)	10	*	1 Jul 2008
Effluent tanks (concrete)	20	*	1 Jul 2008
Weigh bars, weigh indicators and weigh platforms	5	*	1 Jul 2008

*Aquaculture* *(02011 to 02039)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Aeration assets:
Direct supply systems (including paddlewheels and aspirators):
Fresh water	6	*	1 Jul 2007
Salt water	3	*	1 Jul 2007
Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines)	10	*	1 Jul 2007
Aquaculture tanks:
Concrete	20	*	1 Jul 2007
Fibreglass	15	*	1 Jul 2007
Polyethylene	20	*	1 Jul 2007
Raceways	20	*	1 Jul 2007
Transport of live products	10	*	1 Jul 2007
Bins and crates	5	*	1 Jul 2007
Commercial vessels and support assets – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)
Cooling assets (including water chillers)	10	*	1 Jul 2007
Control systems	10	*	1 Jul 2007
Environmental control structures and protective structures used in salt water environment	15	*	1 Jul 2007
Feeders (including belt, pendulum, scatter and blower)	5	*	1 Jul 2007
Graders	10	*	1 Jul 2007
Harvesting nets	4	*	1 Jul 2007
Hatching assets (including hatching containers)	10	*	1 Jul 2007
Heating assets:
Direct heating system (including immersion heaters):
Fresh water	10	*	1 Jul 2007
Salt water	5	*	1 Jul 2007
Indirect heating system (including heat exchangers and passive heating)	10	*	1 Jul 2007
Instruments (including sensors and water quality meters)	5	*	1 Jul 2007
Oyster farming assets:
Baskets	8	*	1 Jul 2007
Oyster growing structures (incorporating posts and racks or lines)	10	*	1 Jul 2007
Rumblers	10	*	1 Jul 2007
Sticks	5	*	1 Jul 2007
Trays:
Plastic	8	*	1 Jul 2007
Timber	5	*	1 Jul 2007
Vats, treatment	15	*	1 Jul 2007
Power supply assets, emergency or standby:
Generators (incorporating attached engine management and generator monitoring instruments)	15	*	1 Jul 2007
Processing assets:
Conveyors, elevators and hoppers	10	*	1 Jul 2007
Cookers	10	*	1 Jul 2007
Packaging assets (including vacuum and modified atmospheric packing)	10	*	1 Jul 2007
Refrigeration assets:
Insulation panels in cool or freezer rooms used in salt water environment	20	*	1 Jul 2007
Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions)	10	*	1 Jul 2007
Water assets:
Aquaculture channels and ponds	20	*	1 Jul 2007
Liners and erosion matting for ponds and channels	15	*	1 Jul 2007
Pipes and pipelines:
Above ground (polyethylene and polyvinylchloride including lay flat hoses)	10	*	1 Jul 2007
In ground (polyethylene and polyvinylchloride)	30	*	1 Jul 2007
Pumps:
Generally:
Fresh water	10	*	1 Jul 2007
Salt water	5	*	1 Jul 2007
Single phase transfer pumps:
Fresh water	5	*	1 Jul 2007
Salt water	3	*	1 Jul 2007
Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers)	10	*	1 Jul 2007
Weighing machines	5	*	1 Jul 2007

*Forestry and logging* *(03010 to 03020)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Logging plant:
Cable systems (including winches and high leads)	8	*	1 Jan 2001
Forwarders	8	*	1 Jan 2001
Harvesters and feller bunchers (includes heads)	7	*	1 Jan 2001
Log trailers	10	*	1 Jan 2001
Saws:
Mobile	8	*	1 Jan 2001
Portable chain	2	*	1 Jan 2001
Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches)	7	*	1 Jan 2001

*Fishing* *(04111 to 04199)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Fishing plant:
Commercial vessels and support assets – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)
Fish holding baskets	10	1 Jan 2001
Purse seine fishing net	5	1 Jan 2001

MINING

(06000 to 10900)

ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Crushing and milling assets:
Crushers:
Cone and gyratory	25	*	1 Jul 2003
Feeder breaker	20	*	1 Jul 2003
Generally	25	*	1 Jul 2003
Impact and rotary	20	*	1 Jul 2003
Jaw	25	*	1 Jul 2003
Roller (including roll sizers)	20	*	1 Jul 2003
Grinding mills:
Ball and rod	25	*	1 Jul 2003
Generally	25	*	1 Jul 2003
Hammer	15	*	1 Jul 2003
SAG (autogenous)	25	*	1 Jul 2003
Hydrometallurgy and Pyrometallurgy assets:
Adsorption process assets	20	*	1 Jul 2003
Agglomeration (pelletizing) assets	25	*	1 Jul 2003
Calcination process assets (including kilns)	25	*	1 Jul 2003
Casting process assets for casting billets or ingots	30	*	1 Jul 2003
Converting process assets (including rotatable cylindrical furnaces)	30	*	1 Jul 2003
Cooling process assets (including cooling towers)	25	*	1 Jul 2003
Counter current decantation (CCD) process assets	20	*	1 Jul 2003
Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers)	25	*	1 Jul 2003
Electrolysis process assets (including electrowinning process and electro refining process assets including tanks)	20	*	1 Jul 2003
Filtration process assets	15	*	1 Jul 2003
Gas cleaning process assets (including electrostatic precipitators and baghouses)	20	*	1 Jul 2003
Gas recovery process assets (including stripping and absorption assets)	25	*	1 Jul 2003
Ion exchange process assets	15	*	1 Jul 2003
Leaching process assets:
Atmospheric	15	*	1 Jul 2003
Generally	25	*	1 Jul 2003
Pressure	25	*	1 Jul 2003
Neutralisation process assets	20	*	1 Jul 2003
Pots and ladles used for molten materials	30	*	1 Jul 2003
Precipitation process assets (including tanks and agitators)	20	*	1 Jul 2003
Pressure vessels	30	*	1 Jul 2003
Roasting process assets (including kilns and furnaces)	30	*	1 Jul 2003
Sintering process assets (including continuous sintering machines)	30	*	1 Jul 2003
Smelting process assets (including furnaces)	25	*	1 Jul 2003
Solution treatment and metal recovery assets	20	*	1 Jul 2003
Solvent extraction process assets (including mixer‑settler units)	20	*	1 Jul 2003
Tailings stills	20	*	1 Jul 2003
Infrastructure support assets:
Compressors	15	*	1 Jul 2003
Control systems and communication systems assets:
Generally	10	*	1 Jul 2003
Instruments	10	*	1 Jul 2003
Towers or other supporting structures	30	*	1 Jul 2003
Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers)	25	*	1 Jul 2003
Mineral treatment structure	40	*	1 Jul 2003
Pipes and pipelines (including valves and fittings):
Generally	25	*	1 Jul 2003
Slurry pipework within processing facility (including slurry pipe to thickener)	10	*	1 Jan 2006
Pumps:
Generally	20	*	1 Jul 2003
Positive displacement pumps	15	*	1 Jul 2003
Materials handling assets:
Belt magnets, samplers, metal detectors and analysers	15	*	1 Jul 2003
Bins, chutes, hoppers, bunkers and silos	30	*	1 Jul 2003
Bucket elevators	25	*	1 Jul 2003
Conveyors	25	*	1 Jul 2003
Feeders:
Generally (including apron and belt)	20	*	1 Jul 2003
Vibrating	15	*	1 Jul 2003
Fuel storage tanks	30	*	1 Jul 2003
Gas storage tanks and spheres	25	*	1 Jul 2003
Grizzly bars and scalpers	25	*	1 Jul 2003
Overhead cranes/gantries	30	*	1 Jul 2003
Stacks (chimney)	30	*	1 Jul 2003
Stockpile assets:
Reclaim tunnel flow valves and activators	25	*	1 Jul 2003
Stackers, reclaimers and stacker/reclaimers	25	*	1 Jul 2003
Train loaders	30	*	1 Jul 2003
Trippers/stackers and stacking conveyor systems	25	*	1 Jul 2003
Tunnel vent and exhaust fans	15	*	1 Jul 2003
Water recycling facilities	20	*	1 Jul 2003
Water storage tanks	30	*	1 Jul 2003
Weighing machines (including weighers for feeders and conveyors)	20	*	1 Jul 2004
Mineral dressing assets:
Classification, gravity separation and dewatering assets:
Centrifuges	15	*	1 Jul 2003
Cyclones:
Dense medium and heavy medium	8	*	1 Jul 2003
Generally (including classifying, desliming, and hydrocyclones)	15	*	1 Jul 2003
Generally	18	*	1 Jul 2003
Hydraulic classifiers and teetered bed separators	20	*	1 Jul 2003
Jigs	25	*	1 Jul 2003
Pneumatic tables and air separators	25	*	1 Jul 2003
Settling cones	25	*	1 Jul 2003
Shaking tables	25	*	1 Jul 2003
Sluices and cone concentrators	25	*	1 Jul 2003
Spirals	12	*	1 Jul 2003
Electrostatic separation assets	20	*	1 Jul 2003
Filtration assets (including pressure filtration and vacuum filtration equipment)	15	*	1 Jul 2003
Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment)	20	*	1 Jul 2003
Magnetic separation assets (including cross belt, drum and disc types)	20	*	1 Jul 2003
Screening assets	15	*	1 Jul 2003
Thickening assets	25	*	1 Jul 2003
Port assets – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)
Railway infrastructure assets and rolling‑stock – see Table A Rail freight and passenger transport services (47100 to 47200)
Surface mobile mining machines:
Bucket wheel excavators	30	*	1 Jul 2002
Compressors	20	*	1 Jul 2002
Cranes	20	*	1 Jul 2002
Dozers	9	*	1 Jul 2002
Draglines	30	*	1 Jul 2002
Drill rigs (Production)	10	*	1 Jul 2002
Electric rope shovels	25	*	1 Jul 2002
Generators	10	*	1 Jul 2002
Graders	10	*	1 Jul 2002
Hydraulic excavators (including hydraulic front shovels)	10	*	1 Jul 2002
Lighting systems	10	*	1 Jul 2002
Off highway trucks (including articulated, rigid dump, service, fuel and water trucks)	10	*	1 Jul 2002
Rollers	15	*	1 Jul 2002
Scrapers	7	*	1 Jul 2002
Skid steer loader	7	*	1 Jul 2002
Tool carriers	10	*	1 Jul 2002
Wheel loaders	8	*	1 Jul 2002
Tailings dams	20	1 Jan 2001
Underground mobile mining machines:
Compressors	10	*	1 Jul 2002
Continuous haulage systems	10	*	1 Jul 2002
Continuous miners	10	*	1 Jul 2002
Drill rigs:
Diamond	20	*	1 Jul 2002
Production	7	*	1 Jul 2002
Feeder breakers	15	*	1 Jul 2002
Graders	10	*	1 Jul 2002
Jumbos	10	*	1 Jul 2002
Load‑haul‑dump machines	6	*	1 Jul 2002
Long‑wall equipment:
Armoured face conveyors	6	*	1 Jul 2002
Beam stage loaders	7	*	1 Jul 2002
Hydraulic pump modules	15	*	1 Jul 2002
Hydraulic roof supports	10	*	1 Jul 2002
Impact crushers	10	*	1 Jul 2002
Mobile conveyors tail end	5	*	1 Jul 2002
Roof support relocation vehicles	10	*	1 Jul 2002
Shearers	7	*	1 Jul 2002
Shearer carriers	10	*	1 Jul 2002
Maintenance vehicles	8	*	1 Jul 2002
Personnel transporters	8	*	1 Jul 2002
Raise borers and down reamers	20	*	1 Jul 2002
Roof bolters	8	*	1 Jul 2002
Scissor lifts	6	*	1 Jul 2002
Shuttle cars	12	*	1 Jul 2002
Skid steer loaders	12	*	1 Jul 2002
Underground haulage trucks	6	*	1 Jul 2002
Wheel loaders	6	*	1 Jul 2002
Workshop plant	20	1 Jan 2001

*Coal mining* *(06000)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Coal preparation assets:
Centrifuges	15	*	1 Jul 2003
Crushing assets (including feeder breakers, impact, roller and rotary crushers)	20	*	1 Jul 2003
Cyclones:
Dense medium, heavy medium	6	*	1 Jul 2003
Generally (including classifying, desliming and hydrocyclones)	10	*	1 Jul 2003
Filtration assets (including belt, drum and vacuum filters)	15	*	1 Jul 2003
Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks)	20	*	1 Jul 2003
Grizzly bars and scalpers	25	*	1 Jul 2003
Jigs and heavy medium baths	25	*	1 Jul 2003
Magnetic separators	20	*	1 Jul 2003
Spirals	12	*	1 Jul 2003
Thickening assets	25	*	1 Jul 2003
Infrastructure support assets:
Analysers, belt magnets, grinding mills, metal detectors and samplers	15	*	1 Jul 2003
Coal preparation facility framework/structure	40	*	1 Jul 2003
Compressors	15	*	1 Jul 2003
Control systems and communication systems assets:
Generally	10	*	1 Jul 2003
Instruments	10	*	1 Jul 2003
Towers or other supporting structures	30	*	1 Jul 2003
Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers)	25	*	1 Jul 2003
Fuel storage tanks	30	*	1 Jul 2003
Gas storage tanks	25	*	1 Jul 2003
Overhead cranes/gantries	30	*	1 Jul 2003
Pipes and pipelines (including valves and fittings):
Generally	25	*	1 Jul 2003
Slurry pipework within processing facility (including slurry pipe to thickener)	10	*	1 Jan 2006
Pumps:
Generally (including centrifugal pumps)	20	*	1 Jul 2003
Positive displacement pumps	15	*	1 Jul 2003
Train loaders	30	*	1 Jul 2003
Tunnel vent or exhaust fans	15	*	1 Jul 2003
Valves and other non pipe fittings	10	*	1 Jul 2003
Water recycling facility	20	*	1 Jul 2003
Water storage dams (including fire services dams and water storage dams generally)	30	*	1 Jul 2003
Water storage tanks	30	*	1 Jul 2003
Materials handling assets:
Bins, chutes, hoppers, silos and storage bunkers	30	*	1 Jul 2003
Bucket elevators	25	*	1 Jul 2003
Conveyors	25	*	1 Jul 2003
Feeders:
Generally (including apron and belt feeders)	20	*	1 Jul 2003
Vibrating feeders	15	*	1 Jul 2003
Stockpile spraying system	20	*	1 Jul 2003
Stockpile stackers, reclaimers and stacker reclaimers:
Generally (including all machinery)	25	*	1 Jul 2003
Reclaim tunnels	25	*	1 Jul 2003
Trippers/stackers	25	*	1 Jul 2003

*Oil and gas extraction* *(07000)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery:
Control systems	10	*	1 Jul 2002
Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander)	30	*#	1 Jul 2002
Electricity generation assets – see Table A Electricity supply (26110 to 26400)
Flare towers for gas flares	25	*#	1 Jul 2002
Fractionation train assets (including air coolers, columns, compressors, heat exchangers, piping and pumps)	30	*#	1 Jul 2002
Hot water system assets	17¹/₂	*#	1 Jul 2002
Instruments	12¹/₂	*	1 Jul 2002
LNG holding facility assets (including boil off gas compressors, cryogenic storage tanks, loading arms, pumps and tanks)	30	*#	1 Jul 2002
LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers)	30	*#	1 Jul 2002
Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors)	30	*#	1 Jul 2002
Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers and pumps)	30	*#	1 Jul 2002
Trunkline onshore terminal (TOT) assets:
Flash tanks	20	*#	1 Jul 2002
Slugcatcher and associated piping	30	*#	1 Jul 2002
Valves including control valves	12¹/₂	*	1 Jul 2002
Gas production assets:
Central production facility assets:
Boilers	10	*	1 Jul 2002
Cabling for power and control systems	30	*#	1 Jul 2002
Diesel systems	15	*	1 Jul 2002
Drains systems	20	*#	1 Jul 2002
Drill rigs	10	*	1 Jul 2002
Flare system assets:
Carbon steel piping	15	*	1 Jul 2002
Flare tips	5	*	1 Jul 2002
Stainless steel piping	30	*#	1 Jul 2002
Fuel gas systems	30	*#	1 Jul 2002
Gas compression and reinjection assets:
Gas compressors used offshore	10	*	1 Jul 2002
Gas turbine drivers used offshore	12¹/₂	*	1 Jul 2002
Generally (including piping, skid, vessels and assets used onshore)	30	*#	1 Jul 2002
Power turbines used offshore	12¹/₂	*	1 Jul 2002
Heat exchangers	30	*#	1 Jul 2002
Major carbon steel vessels	12¹/₂	*	1 Jul 2002
Major stainless steel (or lined) vessels	30	*#	1 Jul 2002
Offshore platforms:
Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work)	30	*#	1 Jul 2002
Topsides tertiary steelwork (including handrails, ladders and stairs)	15	*	1 Jul 2002
Piping	30	*#	1 Jul 2002
Pumps:
Circulation pump	12¹/₂	*	1 Jul 2002
Generally	20	*#	1 Jul 2002
Seawater lift pumps	15	*	1 Jul 2002
Shutdown and fire/gas systems	15	*	1 Jul 2002
Tempered water system assets:
Chemical treatment assets	12¹/₂	*	1 Jul 2002
Piping and vessels	30	*#	1 Jul 2002
Utility air compressors	15	*	1 Jul 2002
Control systems	10	*	1 Jul 2002
Electricity generation assets – see Table A Electricity supply (26110 to 26400)
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
Infield pipeline	30	*#	1 Jul 2002
Instruments (including level, pressure and temperature indicators)	12¹/₂	*	1 Jul 2002
Offshore bulk loading transfer systems	10	*	1 Jul 2002
Subsea production assets (including control umbilical, flowline and manifold)	20	*#	1 Jul 2002
Trunklines	30	*#	1 Jul 2002
Valves	12¹/₂	*	1 Jul 2002
Wells and downhole equipment	15	*	1 Jul 2002
Wellheads and christmas trees	30	*#	1 Jul 2002
Oil production assets:
Central production facility assets (excluding FPSOs):
Boilers	10	*	1 Jul 2002
Circulation pumps	12¹/₂	*	1 Jul 2002
Drill rigs	10	*	1 Jul 2002
Flare tips	5	*	1 Jul 2002
Gas compression and reinjection assets:
Gas compressors used offshore	10	*	1 Jul 2002
Gas turbine drivers used offshore	12¹/₂	*	1 Jul 2002
Generally (including piping, skids, vessels and assets used onshore)	15	*	1 Jul 2002
Power turbines used offshore	12¹/₂	*	1 Jul 2002
Generally (including offshore platforms)	15	*	1 Jul 2002
Major carbon steel vessels	12¹/₂	*	1 Jul 2002
Pumps:
Circulation pumps	12¹/₂	*	1 Jul 2002
Other	15	*	1 Jul 2002
Tempered water system assets:
Chemical treatment assets	12¹/₂	*	1 Jul 2002
Piping and vessels	15	*	1 Jul 2002
Control systems	10	*	1 Jul 2002
Electricity generation assets – see Table A Electricity supply (26110 to 26400)
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
Infield pipelines	15	*	1 Jul 2002
Instruments (including level, pressure and temperature indicators)	12¹/₂	*	1 Jul 2002
Offshore bulk loading transfer systems	10	*	1 Jul 2002
Subsea production assets (including control umbilical, flowline and manifold)	15	*	1 Jul 2002
Trunklines	30	*#	1 Jul 2002
Valves	12¹/₂	*	1 Jul 2002
Wells and downhole equipment	10	*	1 Jul 2002
Wellheads and christmas trees	15	*	1 Jul 2002
Port assets – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)
*Iron ore mining* *(08010)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Infrastructure support assets:
Blowers, high pressure	15	*	1 Jan 2006
Dust suppression/control equipment	15	*	1 Jan 2006
Materials handling assets:
Feeders:
Vibrating	10	*	1 Jan 2006
Mineral dressing assets:
Cyclones, dense/heavy medium (unlined nihard)	1	*	1 Jan 2006
Dense medium separation assets (including baths and drums)	20	*	1 Jan 2006
Magnetic separation assets:
LIMS (low intensity magnetic separators)	20	*	1 Jan 2006
WHIMS (wet high intensity magnetic separators)	15	*	1 Jan 2006
Screening assets	10	*	1 Jan 2006

*Gold ore mining* *(08040)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Gold ore processing assets:
Adsorption process assets	15	*	1 Jul 2004
Carbon regeneration kilns	12	*	1 Jul 2004
Concentrators (including inline pressure jigs and mechanical concentrators)	10	*	1 Jul 2004
Crushing assets:
Cone/gyratory crushers	20	*	1 Jul 2004
Hydraulic rock breakers	12	*	1 Jul 2004
Jaw crushers	20	*	1 Jul 2004
Electrowinning/electrorefining assets	17	*	1 Jul 2004
Elution columns	12	*	1 Jul 2004
Elution storage tanks	17	*	1 Jul 2004
Laboratory assets:
Atmospheric adsorption spectrometers	10	*	1 Jul 2004
Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards)	15	*	1 Jul 2004
Leaching process assets (including carbon in pulp and carbon in leach processes)	15	*	1 Jul 2004
Shaking tables	12	*	1 Jul 2004
Smelting furnaces	15	*	1 Jul 2004
Thickening assets	20	*	1 Jul 2004

*Mineral sand mining* *(08050)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels)	20	*	1 Jan 2003
Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables)	15	*	1 Jan 2003
Crushing assets (including drum scrubbers)	30	*	1 Jan 2003
Dredges	20	*	1 Jul 2009
Drying assets:
Generally (including flash and fluid bed dryers and fluid bed heaters)	20	*	1 Jan 2003
Rotary dryer kilns	30	*	1 Jan 2003
Dust management assets:
Baghouse filters and extractors	30	*	1 Jan 2003
Cyclones	15	*	1 Jan 2003
Multiclones	20	*	1 Jan 2003
Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates)	20	*	1 Jan 2003
Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones)	15	*	1 Jan 2003
Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets)	20	*	1 Jan 2003
Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers)	30	*	1 Jan 2003
Screening assets (including screens and trommels)	15	*	1 Jan 2003
Support assets:
Control systems	10	*	1 Jan 2003
Pipes and pipelines (including valves and fittings):
Generally	20	*	1 Jan 2003
Slurry pipework within processing facility (including slurry pipe to thickener)	10	*	1 Jan 2006
Pumps	20	*	1 Jan 2003
Tanks:
Constant density and thickening	20	*	1 Jan 2003
Generally (including acid leaching and water)	15	*	1 Jan 2003
Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns)	30	*	1 Jan 2003
Waste gas handling assets:
Afterburners	20	*	1 Jan 2003
Cyclones	15	*	1 Jan 2003
Electrostatic precipitators	30	*	1 Jan 2003
Scrubbers and stacks	20	*	1 Jan 2003

*Nickel ore mining* *(08060)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Nickel ore processing assets:
Mineral treatment structures (including structure holding walkways, supporting assets and thoroughfares)	20	*	1 Jul 2004
Reagent pumps (including high pressure acid leach pumps)	5	*	1 Jul 2004

*Construction material mining* *(09110 to 09190)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Control systems (for conveying, crushing and screening assets)	10	*	1 Jul 2003
Conveyors:
Gravity take‑up	25	*	1 Jul 2003
Screw take‑up	15	*	1 Jul 2003
Crushers:
Generally	20	*	1 Jul 2003
Mobile (track or wheel mounted machinery including screening and conveying components)	15	*	1 Jul 2003
Cyclones	15	*	1 Jul 2003
Dredges	20	*	1 Jul 2009
Drill rigs	8	*	1 Jul 2003
Electrical switching assets	20	*	1 Jul 2003
Graders	15	*	1 Jul 2003
Heavy mobile quarry assets not specifically listed – see Table A Mining (06000 to 10900)
Hydraulic oversize rock breakers (mounted above primary crusher)	8	*	1 Jul 2003
Material handling assets (including chutes, feeders, hoppers, product bins and surge bins)	20	*	1 Jul 2003
Pug mills	15	*	1 Jul 2003
Screening assets	12	*	1 Jul 2003
Wheel loaders	10	*	1 Jul 2003
Wire saws	10	*	1 Jul 2003

*Petroleum exploration services* *(10112)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Exploration assets used offshore:
Down hole geophysics units – skid mounted	10	*	1 Jan 2007
Drill strings	3	*	1 Jan 2007
Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions)	20	*	1 Jan 2007
Exploration assets used onshore:
Down hole geophysics units – truck mounted	12	*	1 Jan 2007
Drill strings	4	*	1 Jan 2007
Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions)	15	*	1 Jan 2007
Portable messing and sleeping huts	7	*	1 Jan 2007
Seismic survey assets:
Airguns	5	*	1 Jan 2007
Hydrophones	5	*	1 Jan 2007

*Mineral exploration services* *(10122)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Exploration assets:
Drill rigs:
Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks)	10	*	1 Jan 2007
Underground	5	*	1 Jan 2007
Geophysical survey assets:
Airborne geophysical assets (including magnetometers, receivers and transmitters):
Aircraft integrated	10	*	1 Jan 2007
Aircraft demountable	8	*	1 Jan 2007
Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes):
Portable assets	5	*	1 Jan 2007
Vehicle integrated assets	8	*	1 Jan 2007
Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers)	5	*	1 Jan 2007
Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics)	5	*	1 Jan 2007
Seismic survey assets:
Cabling	3	*	1 Jan 2007
Geophones	5	*	1 Jan 2007
Global positioning systems	5	*	1 Jan 2007
Processing systems	3	*	1 Jan 2007
Recording systems	10	*	1 Jan 2007
Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations)	5	*	1 Jul 2015
Vibration source assets:
Buggy mounted shear wave vibrators	10	*	1 Jan 2007
Drilling rigs – shot hole	10	*	1 Jan 2007
Ground impactors	4	*	1 Jan 2007
Portable messing and sleeping huts	7	*	1 Jan 2007

MANUFACTURING

(11110 to 25990)

*Meat processing* *(11110)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Boning room assets:
Boneless meat packing stations	20	*	1 Jul 2013
Boning and slicing stations	20	*	1 Jul 2013
Boning hoists	5	*	1 Jul 2013
Chine bone removal machines	10	*	1 Jul 2013
De-sinewed mince meat machines	10	*	1 Jul 2013
Dicing and mincing machines	10	*	1 Jul 2013
Dump and product bins	15	*	1 Jul 2013
Frenching machines	8	*	1 Jul 2013
Knuckle and aitch bone pullers	5	*	1 Jul 2013
Loin/saddle deboning machines	10	*	1 Jul 2013
Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors)	20	*	1 Jul 2013
Pneumatic knives (including meat trimmers/round knives and de-fatting knives)	2	*	1 Jul 2013
Pork brine and marinade mixers	10	*	1 Jul 2013
Pork de-rinders	10	*	1 Jul 2013
Pork marinade injectors	10	*	1 Jul 2013
Rise and fall platforms	15	*	1 Jul 2013
Sausage filling machines	10	*	1 Jul 2013
Saws:
Band saws	10	*	1 Jul 2013
Bone saws	5	*	1 Jul 2013
Breaking saws:
Circular electric	3	*	1 Jul 2013
Circular hydraulic	2	*	1 Jul 2013
Reciprocating electric	5	*	1 Jul 2013
Reciprocating pneumatic	3	*	1 Jul 2013
Skinning or denuding machines	10	*	1 Jul 2013
Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure)	10	*	1 Jul 2013
Weight graders	5	*	1 Jul 2013
X-ray and chemical lean analysis machines	10	*	1 Jul 2013
Cold storage assets:
Air curtains	5	*	1 Jul 2013
Ammonia condensers	10	*	1 Jul 2013
Blast freezer tunnels	20	*	1 Jul 2013
Blast freezers	20	*	1 Jul 2013
Carbon dioxide snow making machines	10	*	1 Jul 2013
Carton conveyors (incorporating belt, drive motors and supporting structure)	10	*	1 Jul 2013
Chiller tunnels	20	*	1 Jul 2013
Chillers (incorporating pneumatic gates)	15	*	1 Jul 2013
De-humidifiers:
Desiccant	10	*	1 Jul 2013
Refrigerant	15	*	1 Jul 2013
Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors)	5	*	1 Jul 2013
Evaporators	15	*	1 Jul 2013
Freezers	20	*	1 Jul 2013
Load out bays (incorporating air tight truck pads and hydraulic platforms)	15	*	1 Jul 2013
Overhead carcass conveyors (incorporating housings, handles, chains and motors)	20	*	1 Jul 2013
Plate freezers	20	*	1 Jul 2013
Pressure vessels	20	*	1 Jul 2013
Refrigeration compressors	15	*	1 Jul 2013
Storage racking and stillages	10	*	1 Jul 2013
Transfer roller conveyors	10	*	1 Jul 2013
Livestock handling assets:
Cattle soaker pens	15	*	1 Jul 2013
Cattle wash/soaker control systems	10	*	1 Jul 2013
Cattle washes	15	*	1 Jul 2013
Cattle yards (incorporating concrete base and galvanised steel posts and rails)	20	*	1 Jul 2013
Feed auger systems	10	*	1 Jul 2013
Hydraulic forcing pen gates	10	*	1 Jul 2013
Lead-up races	20	*	1 Jul 2013
Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic)	15	*	1 Jul 2013
Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails)	20	*	1 Jul 2013
Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails)	10	*	1 Jul 2013
Water troughs	12	*	1 Jul 2013
Packaging assets:
Automatic carton erecting and lidding machines	10	*	1 Jul 2013
Bagging machines	5	*	1 Jul 2013
Bar code label printers	3	*	1 Jul 2013
Bar code readers	4	*	1 Jul 2013
Carton weigh label stations	7	*	1 Jul 2013
Flow wrappers	10	*	1 Jul 2013
Labelling machines	5	*	1 Jul 2013
Meat compactors	10	*	1 Jul 2013
Metal detectors	10	*	1 Jul 2013
Netting machines	5	*	1 Jul 2013
Palletisers and de-palletisers	10	*	1 Jul 2013
Shrink wrappers	10	*	1 Jul 2013
Strapping machines	5	*	1 Jul 2013
Transfer belt conveyors (incorporating belts, drive motors and supporting structures)	10	*	1 Jul 2013
Vacuum packaging systems (incorporating vacuum pumps and booster pumps):
Rotary systems	12	*	1 Jul 2013
Tunnel systems	12	*	1 Jul 2013
Weighing scales	4	*	1 Jul 2013
Rendering plant:
Bagging/weigh batching machines	10	*	1 Jan 2001
Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins)	15	*	1 Jan 2001
Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers)	10	*	1 Jan 2001
Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre‑heater)	15	*	1 Jan 2001
Decanters/centrifuges	12	*	1 Jan 2001
Environmental control equipment (including condensers and associated equipment, bio‑filters, air‑ scrubbers, after‑burners and dissolved air flotation systems)	10	*	1 Jan 2001
Feathrolysers/feather hydrolysers	10	*	1 Jan 2001
Magnets	15	*	1 Jan 2001
Mills	10	*	1 Jan 2001
Mincers/grinders	5	*	1 Jan 2001
Pans and screens (includes percolator pans/screen and shaker screens)	15	*	1 Jan 2001
Pre‑breakers/pre‑hoggers	10	*	1 Jan 2001
Screw and bucket elevators	10	*	1 Jan 2001
Screw presses/expeller presses	13	*	1 Jan 2001
Separators/polishers	15	*	1 Jan 2001
Tallow storage tanks	15	*	1 Jan 2001
Waste heat evaporators	15	*	1 Jan 2001
Slaughter floor assets:
Beef hide pullers (fixed and traversing)	15	*	1 Jul 2013
Bung ring expanders:
Pneumatic	3	*	1 Jul 2013
Manual hand held	5	*	1 Jul 2013
Cattle restrainers incorporating centre track belly conveyors	12	*	1 Jul 2013
Carcass cleaning systems:
Cutting line sanitising systems (incorporating vacuum pumps and collection tanks)	8	*	1 Jul 2013
Decontamination chambers	20	*	1 Jul 2013
Dehorners	5	*	1 Jul 2013
Electrical immobilisers	12	*	1 Jul 2013
Electrical stimulators	12	*	1 Jul 2013
Evisceration tables incorporating organ pans	15	*	1 Jul 2013
Head cutters and droppers:
Automatic	10	*	1 Jul 2013
Hand held hydraulic	5	*	1 Jul 2013
Hock cutters	5	*	1 Jul 2013
Knife blade sharpening machines	5	*	1 Jul 2013
Knocking boxes incorporating head restrainers	12	*	1 Jul 2013
Landing tables and bleed slat conveyors	15	*	1 Jul 2013
NLIS readers:
Hand held wands	2	*	1 Jul 2013
Fixed gate readers	10	*	1 Jul 2013
Swinging gate readers	5	*	1 Jul 2013
Offal processing assets:
Chilled water systems	10	*	1 Jul 2013
Fat vacuum transfer systems	10	*	1 Jul 2013
Head splitters	7	*	1 Jul 2013
Intestine processing machines	10	*	1 Jul 2013
Jaw breakers	5	*	1 Jul 2013
Offal bins	15	*	1 Jul 2013
Offal chutes	15	*	1 Jul 2013
Offal cutting tables	15	*	1 Jul 2013
Offal packing stations	15	*	1 Jul 2013
Offal transfer conveyors (incorporating belts, drives, motors and supporting structure)	10	*	1 Jul 2013
Offal tumblers	10	*	1 Jul 2013
Offal washers	10	*	1 Jul 2013
Tongue cleaners	10	*	1 Jul 2013
Tripe cookers/centrifuges	10	*	1 Jul 2013
Overhead bleed, dressing and trim conveyors (incorporating housings, handles, chains and motors) including elevators and lowerators	20	*	1 Jul 2013
Pneumatic knives:
De-hiding knives	2	*	1 Jul 2013
Meat trimmers/round knives and de-fatting knives	2	*	1 Jul 2013
Preparation and trimming stations	15	*	1 Jul 2013
Rise and fall platforms	15	*	1 Jul 2013
Saws:
Brisket saws	5	*	1 Jul 2013
Splitting saws	5	*	1 Jul 2013
Scribing saws	3	*	1 Jul 2013
Sheep brisket scissors	5	*	1 Jul 2013
Sheep restrainers incorporating belts, pulleys, drives and motors	10	*	1 Jul 2013
Sheep skin pullers	10	*	1 Jul 2013
Specialised pork slaughter floor assets:
Carbon dioxide stunning chambers incorporating carousels	10	*	1 Jul 2013
Carcass grading probes	4	*	1 Jul 2013
De-hairing machines	10	*	1 Jul 2013
Gambrel tables	15	*	1 Jul 2013
Polishers	10	*	1 Jul 2013
Scalding tanks	15	*	1 Jul 2013
Singers	10	*	1 Jul 2013
Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks)	8	*	1 Jul 2013
Stunners:
Electric stunners	5	*	1 Jul 2013
Manual bolt stunners with cartridges	5	*	1 Jul 2013
Pneumatic bolt stunners	7	*	1 Jul 2013
Waste belt conveyors (incorporating drives, motors and supporting structure)	10	*	1 Jul 2013
Waste screw conveyors (incorporating drives, motors and supporting structure)	10	*	1 Jul 2013
Support assets:
Air and spring balancers and counter weights	5	*	1 Jul 2013
Compressed air assets:
Air compressors	10	*	1 Jul 2013
Air dryers	10	*	1 Jul 2013
Air receivers	20	*	1 Jul 2013
Control systems	10	*	1 Jul 2013
Control systems assets:
Flow meters	10	*	1 Jul 2013
Instruments and sensors	10	*	1 Jul 2013
Turbidity meters	7	*	1 Jul 2013
Variable speed drives	10	*	1 Jul 2013
Fire protection systems	15	*	1 Jul 2013
Hand air driers	3	*	1 Jul 2013
Hand wash basins	15	*	1 Jul 2013
Hide preparation assets:
Bale presses	10	*	1 Jul 2013
Sheep skin and hide mixers, salt tumblers and agitators	6	*	1 Jul 2013
Hydraulic power packs	10	*	1 Jul 2013
Laboratory assets	10	*	1 Jul 2013
Sterilisers	15	*	1 Jul 2013
Truck and livestock crate washes	20	*	1 Jul 2013
Waste water assets:
Aerators and agitators	10	*	1 Jul 2013
Aerobic ponds	30	*	1 Jul 2013
Anaerobic ponds	30	*	1 Jul 2013
Belt filter presses	15	*	1 Jul 2013
Chlorine dosing systems	10	*	1 Jul 2013
Dissolved air flotation systems	15	*	1 Jul 2013
Effluent distribution pipes	15	*	1 Jul 2013
Effluent drum filters	10	*	1 Jul 2013
Effluent irrigators (including centre pivot, lateral and travelling gun)	10	*	1 Jul 2013
Effluent pumps	7	*	1 Jul 2013
Effluent screens	10	*	1 Jul 2013
Effluent storage tanks	15	*	1 Jul 2013
Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000)
Pond covers	10	*	1 Jul 2013
Pond liners	10	*	1 Jul 2013
Sequential batch reactors	10	*	1 Jul 2013
Settling ponds	30	*	1 Jul 2013
Solids dewatering presses	10	*	1 Jul 2013
Water assets:
Boilers	20	*	1 Jul 2013
Bore pumps	7	*	1 Jul 2013
Bores	30	*	1 Jul 2013
Chlorine dosing systems	10	*	1 Jul 2013
Clarifiers	20	*	1 Jul 2013
High stage pump sets	7	*	1 Jul 2013
Hot water systems	10	*	1 Jul 2013
Heat exchangers	10	*	1 Jul 2013
Raw water filters	15	*	1 Jul 2013
Raw water in-feed pump sets	10	*	1 Jul 2013
Reverse osmosis systems incorporating pumps, pipe work, membranes and controls	10	*	1 Jul 2013
Water distribution pipes	20	*	1 Jul 2013
Water softeners	10	*	1 Jul 2013
Water storage tanks	20	*	1 Jul 2013
Water tank liners	15	*	1 Jul 2013

*Funeral, crematorium and cemetery services* *(95200)*
Funeral directors’ plant	20	1 Jan 2001

Funeral, crematorium and cemetery services

(95200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Funeral directors’ plant

1 Jan 2001

*Laundry and dry cleaning services* *(95310)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Carpet, upholstery and rug cleaning services assets:
Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators)	5	*	1 Jul 2010
Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines)	5	*	1 Jul 2010
Drying and restoration assets (including air movers and dehumidifiers)	5	*	1 Jul 2010
Extractors for carpet and upholstery cleaning:
Spot extractors (including portable handheld and brief case size extractors for stain removal)	3	*	1 Jul 2010
Others (including walk behind and self‑contained carpet extractors)	5	*	1 Jul 2010
Truck or van mounted	10	*	1 Jul 2010
Vacuum cleaners:
Backpack and pull along machines	3	*	1 Jul 2010
Other portable cleaners (including upright machines)	5	*	1 Jul 2010
Dry cleaning and laundry assets:
Dry cleaning machines	12	*	1 Jul 2011
Washers:
Continuous batch washer systems (including washers, moisture extraction units and dryers)	17	*	1 Jul 2011
Extractors, standalone	12	*	1 Jul 2011
Drying assets:
Tumble dryers, standalone	12	*	1 Jul 2011
Tunnel dryers and garment finishers (including steam cabinets)	15	*	1 Jul 2011
Finishing assets:
Flatwork processing assets (including automatic pickers, feeders, folders and stackers)	13	*	1 Jul 2011
Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons)	10	*	1 Jul 2011
Presses (including flat, utility and scissor legger presses):
Air operated, semi automatic	15	*	1 Jul 2011
Manual	20	*	1 Jul 2011
Roller ironers	17	*	1 Jul 2011
Support assets:
Air vacuum units, standalone	10	*	1 Jul 2011
Control systems	10	*	1 Jul 2011
Heat seal machines for labelling laundry items	10	*	1 Jul 2011
Hot water systems	12	*	1 Jul 2011
Ironing and spotting boards and tables:
Vacuum operated	10	*	1 Jul 2011
Non vacuum operated	15	*	1 Jul 2011
Laundry handling assets:
Conveyors and garment sorting and storage systems	15	*	1 Jul 2011
Hoppers	20	*	1 Jul 2011
Monorail and bag loading systems	20	*	1 Jul 2011
Tipplers	10	*	1 Jul 2011
Pipes	20	*	1 Jul 2011
Soap dispenser machines	20	*	1 Jul 2011
Trolleys and bins:
Generally	10	*	1 Jul 2011
Stainless steel	15	*	1 Jul 2011
Waste water treatment and recycling system assets:
Filters (including carbon and sand)	10	*	1 Jul 2011
Lint shakers (including circular vibratory screens)	20	*	1 Jul 2011
Ozone generators and ultra violet sterilisers	7	*	1 Jul 2011
Pumps	5	*	1 Jul 2011
Tanks	20	*	1 Jul 2011

*Photographic film processing* *(95320)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Mini lab	10	1 Jan 2001
Photo engraving plant:
Automatic (dark room) cameras	10	1 Jan 2001
General plant	20	1 Jan 2001
Powderless etching machines	10	1 Jan 2001
Power operated proofing presses	13¹/₃	1 Jan 2001
Photo lab (one-hour service)	10	1 Jan 2001

Schedule

Table B as at 1 July 2015

Effective lives (Asset categories)

A
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose:
Relocatable homes and tourist park cabins constructed with chassis	20	*	1 Jul 2015
Other accommodation units (eg manufactured homes)	30	*	1 Jul 2015
Advertising signs:
Billboard assets:
Billboard lighting:
HID/Metal halide lighting systems	5	*	1 Jul 2015
LED lighting systems (including solar powered LED lighting systems)	10	*	1 Jul 2015
Solar power generating assets – see Table B Solar photovoltaic electricity generation system assets
Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels)	20	*	1 Jul 2015
Computer hardware – see Table B Computers
Digital LED screens	6	*	1 Jul 2015
Electronic message centre (EMC) units	3	*	1 Jul 2015
Mobile billboard assets:
Digital LED screens	4	*	1 Jul 2015
Mobile billboard trucks and trailers - see Table B Motor vehicles and trailers
Floor mounted internal advertising panels (used in airports and shopping centres etc)	7	*	1 Jul 2015
Kiosks and other external standalone advertising panel structures	15	*	1 Jul 2015
LED advertising screens (used in office tower foyers etc)	5	*	1 Jul 2015
Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc):
Digital LED advertising panels	5	*	1 Jul 2015
Static advertising panels	10	*	1 Jul 2015
Air compression assets:
Air compression assets generally (including air compressors, air dryers and air receivers)	15	*	1 Jul 2014
Air compressors (portable):
Compressors – reciprocating	7	*	1 Jul 2014
Compressors – rotary screw	10	*	1 Jul 2014
Air‑conditioning assets (excluding pipes, duct work and vents):
Air handling units	20	*	1 Jul 2003
Cooling towers	15	*	1 Jul 2003
Condensing sets	15	*	1 Jul 2003
Chillers:
Absorption	25	*	1 Jul 2003
Centrifugal	20	*	1 Jul 2003
Volumetrics (including reciprocating, rotary, screw, scroll):
Air‑cooled	15	*	1 Jul 2003
Water‑cooled	20	*	1 Jul 2003
Damper motors (including variable air volume box controllers)	10	*	1 Jul 2003
Fan coil units (connected to a condensing set)	15	*	1 Jul 2003
Humidifiers (steam generator)	10	*	1 Jul 2003
Mini split systems up to 20KW (including ceiling, floor and high wall split systems)	10	*	1 Jul 2003
Packaged air conditioning units	15	*	1 Jul 2003
Pumps	20	*	1 Jul 2003
Room units	10	*	1 Jul 2003
Aircraft:
Aeroplanes:
General use	20	*#	1 Jul 2002
Used predominantly for agricultural spraying or agricultural dusting	10	*#	1 Jul 2002
Helicopters:
General use	20	*#	1 Jul 2002
Used predominantly for mustering, agricultural spraying or agricultural dusting	10	*#	1 Jul 2002
Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc):
Electrically and petrol-driven units	7	*	1 Jul 2013
Pneumatically-driven units	15	*	1 Jul 2013
Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers)	100	*	1 Jul 2013
Automatic teller machines	8	*	1 Jul 2001

B
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Bending machines (bar, angle and rod)	10	*	1 Jul 2008
Block and brick elevators, portable	10	*	1 Jul 2008
Boilers	20	*	1 Jul 2005
Boom gates:
Electromechanically operated boom gates	7	*	1 Jul 2013
Hydraulically operated boom gates	10	*	1 Jul 2013

C
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Car parking (hydraulic elevated platforms and hoists including control equipment)	10	1 Jan 2001
Compaction:
Compactors – flat plate	8	*	1 Jul 2008
Compactors – vertical rammer	6	*	1 Jul 2008
Computers:
Generally	4	*	1 Jan 2001
Laptops	3	*	1 Jan 2001
Raised access floors in computer data rooms and server rooms	40	*	1 Jul 2014
Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps)	5	*	1 Jul 2014
Concreting assets:
Brick and paving saws	5	*	1 Jul 2008
Concrete demolition saws	3	*	1 Jul 2008
Concrete kibble buckets	15	*	1 Jul 2008
Concrete mixers	4	*	1 Jul 2008
Concrete surface preparation assets (including floor grinders, planers and scarifers)	5	*	1 Jul 2008
Concrete trowels:
Walk behind	5	*	1 Jul 2008
Ride on	7	*	1 Jul 2008
Concrete vibrating screeders	5	*	1 Jul 2008
Concrete vibrators:
Brushcutter style	5	*	1 Jul 2008
Drive units	6	*	1 Jul 2008
Flexible shaft pumps	6	*	1 Jul 2008
Vibrating shafts	3	*	1 Jul 2008
Concrete wheeled saws	6	*	1 Jul 2008
Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives)	10	*	1 Jul 2015
Cranes (gantry and overhead)	25	*	1 Jul 2014
Curtains and drapes	6	*	1 Jul 2004

D
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Digital cameras:
Camera lenses	5	*	1 Jul 2015
Medium format single lens reflex (SLR) system (including camera bodies and digital backs)	4	*	1 Jul 2015
Others	3	*	1 Jul 2015
Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors)	15	*	1 Jul 2005
Dozers/front end loaders	9	*	1 Jul 2002
Drink dispensing machines	10	*	1 Jul 2005
Drones – see Table B Unmanned aerial vehicles
E
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Employee time and attendance recorders (including bundy clocks, time clocks etc):
Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems)	10	*	1 Jul 2013
Standalone electronic time and attendance recorders (card based etc)	10	*	1 Jul 2013
Escalators (machinery and their moving parts)	20	*	1 Jan 2003

F
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Fences:
Portable electric fences	20	*	1 Jul 2014
Wire mesh (demountable used for partitioning purposes, including portable electric fences)	20	*	1 Jul 2014
Fire control and alarm assets:
Alarms:
Heat	6	*	1 Jul 2004
Smoke	6	*	1 Jul 2004
Detection and alarm systems:
Alarm bells	12	*	1 Jul 2004
Detectors:
Aspirated smoke	12	*	1 Jul 2004
Heat	20	*	1 Jul 2004
Manual call point (addressable type only)	20	*	1 Jul 2004
Multi type	20	*	1 Jul 2004
Smoke	20	*	1 Jul 2004
Fire indicator panels	12	*	1 Jul 2004
Gas suppression cylinders	25	*	1 Jul 2004
Emergency warning and intercommunication systems:
Master emergency control panels	12	*	1 Jul 2004
Speakers	12	*	1 Jul 2004
Strobe lights	12	*	1 Jul 2004
Warden intercom phones	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	10	*	1 Jul 2004
Pressurisation and extraction fans	25	*	1 Jul 2004
Sensors	10	*	1 Jul 2004
Floor coverings - linoleum and vinyl (removable without damage)	10	*	1 Jul 2013
Fogging machines (insecticide), including cold foggers and thermal foggers:
Portable	6	*	1 Jul 2013
Vehicle mounted	10	*	1 Jul 2013
Forklifts	11	*	1 Jul 2002
Forklift battery chargers	11	*	1 Jul 2013
Formwork, beams and props, steel	10	*	1 Jul 2008
Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself)	40	*	1 Jul 2014

G
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Generators (see Table B Power supply assets)
H
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Hand dryers (electrical)	10	*	1 Jul 2013
Hand tools (manually operated)	10	*	1 Jul 2014

J
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Judges’ robes:
Ceremonial robes	15	*	1 Jul 2013
Working robes	10	*	1 Jul 2013

L
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Laboratory assets used in quality control, sample checking etc:
Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc)	7	*	1 Jul 2014
Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc)	10	*	1 Jul 2014
Laser cutting machines	10	*	1 Jul 2014
Levels:
Automatic optical levels (dumpy levels)	7	*	1 Jul 2015
Laser levels:
Grade laying (dial-in grade)	6	*	1 Jul 2015
Laser plummets	5	*	1 Jul 2015
Line and plumb/point and cross line	4	*	1 Jul 2015
Pipe laying	6	*	1 Jul 2015
Rotating	6	*	1 Jul 2015
Tunnelling and plumbing	6	*	1 Jul 2015
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables)	5	*	1 Jul 2008
Libraries (professional)	10	*	1 Jul 2014
Lifts (including dumbwaiters, hydraulic lifts and traction lifts)	30	*	1 Jan 2003
Lighting control systems (microprocessor based)	5	*	1 Jul 2014
Livestock, being working beasts and beasts of burden (including camels and horses) used in a business other than primary production	15	*	1 Jul 2014
Loading bay assets:
Dock levellers	20	*	1 Jul 2005
Pallet jacks and pallet trucks	10	*	1 Jul 2005
Scissor lifts	15	*	1 Jul 2005

M
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Machine tools (grinding machines, lathes, milling machines etc):
CNC and NC based machines	10	*	1 Jul 2014
Conventional or manual machines	20	*	1 Jul 2014
Mini‑skid steer loaders (with a carrying capacity less than or equal to 1100 kg)	5	*	1 Jul 2005
Mini‑skid steer loader attachments:
Others (including auger and bucket)	5	*	1 Jan 2004
Stump grinders	2	*	1 Jan 2004
Motor graders	10	*	1 Jul 2002
Motor vehicles and trailers:
Buses having a gross vehicle mass of more than 3.5 tonnes	15	*#	1 Jan 2005
Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers):
Generally	8	*	1 Jan 2006
Hire and travellers’ cars	5	1 Jan 2001
Taxis	4	*	1 Jul 2015
Garbage compactor trucks - see Table A Solid waste collection services (29110)
Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less	12	*#	1 Jan 2005
Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers	12	*#	1 Jan 2005
Motorcycles (including courier motorcycles and mailbox delivery motorcycles)	7	*	1 Jul 2015
Scooters	3	*	1 Jul 2015
Trailers having a gross vehicle mass greater than 4.5 tonnes	15	*#	1 Jan 2005
Trailers having a gross vehicle mass of 4.5 tonnes or less:
Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers	10	*	1 Jul 2015
Mild steel trailers (painted and unpainted)	5	*	1 Jul 2015
Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations)	15	*#	1 Jan 2005
Moving walks	20	*	1 Jan 2003
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

O
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Office furniture, freestanding:
Bookcases:
Metal	20	*	1 Jul 2005
Timber	15	*	1 Jul 2005
Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type):
Metal	20	*	1 Jul 2005
Timber/laminated	15	*	1 Jul 2005
Chairs	10	*	1 Jul 2005
Desks	20	*	1 Jul 2005
Mobile storage units (compactus type)	25	*	1 Jul 2005
Reception assets (including lobby chairs, desks, lounges, sofas and tables)	10	*	1 Jul 2005
Screens	20	*	1 Jul 2005
Tables:
Boardroom	20	*	1 Jul 2005
General	10	*	1 Jul 2005
Workstations (including desks and partitions)	20	*	1 Jul 2005
Office machines and equipment:
Electronic whiteboards	6	*	1 Jan 2001
Enveloping machines	6	*	1 Jan 2001
Facsimile machines	5	*	1 Jan 2001
Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units)	5	*	1 Jul 2013
Mailing machines	5	*	1 Jan 2001
Multi function machines (includes fax, copy, print and scan functions)	5	*	1 Jan 2001
Photo copying machines	5	*	1 Jan 2001
Projectors (including lenses)	5	*	1 Jul 2014
Shredders	15	*	1 Jul 2005
Trolleys	15	*	1 Jul 2005
Whiteboards	10	*	1 Jul 2005

P
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Packaging machines:
Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines)	10	*	1 Jul 2009
Carton erecting, packing and closing machines (including cartoners)	10	*	1 Jul 2009
Case erecting, packing and closing machines (including casepackers)	10	*	1 Jul 2009
Inspection equipment including checkweighers, metal detectors, counting machines etc	10	*	1 Jul 2009
Multihead and singlehead weighers	10	*	1 Jul 2009
Palletisers and depalletisers	12	*	1 Jul 2009
Product identification labellers including decorating, applicators and coding machines	8	*	1 Jul 2009
Robotic pick and place packaging machines	10	*	1 Jul 2009
Wrapping machines including shrink wrappers, stretch wrappers and strapping machines	10	*	1 Jul 2009
Partitions (demountable)	20	*	1 Jul 2005
Platform scales	15	*	1 Jul 2014
Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income:
Floor and wall tiles	20	*	1 Jul 2015
Generally (including basins, bidets, sinks, toilets, urinals etc)	20	*	1 Jul 2015
Tapware (including taps, mixers and shower heads and assemblies)	15	*	1 Jul 2015
Pneumatic air tube systems	10	*	1 Jul 2013
Point of sale assets:
Cash registers, standalone type	10	*	1 Jul 2005
Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines)	10	*	1 Jul 2005
Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals)	6	*	1 Jul 2005
Weighing machines and scales (including weigh labelling machines)	10	*	1 Jul 2005
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites)	15	*	1 Jul 2014
Powder coating machines and systems (automatic and manual)	10	*	1 Jul 2014
Power supply assets:
Emergency or standby:
Generator assets:
Acoustic hoods and canopies	20	*	1 Jul 2005
Generators (incorporating attached engine management and generator monitoring instruments)	25	*	1 Jul 2005
Power management units	15	*	1 Jul 2005
Uninterruptible power supply (UPS) systems	15	*	1 Jul 2013
Generators, portable (incorporating attached engine management and generator monitoring instruments):
Diesel	10	*	1 Jul 2008
Petrol	5	*	1 Jul 2008
Private electricity line assets (where used for a specified purpose):
Distribution lines:
Combination of overhead and underground	47½	*	1 Jul 2014
Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors; cross arms etc)	45	*	1 Jul 2014
Underground (incorporating cables, fittings and ground pad mounted transformers)	50	*	1 Jul 2014
Service cables, overhead	40	*	1 Jul 2014
Service cables, underground	50	*	1 Jul 2014
Storage batteries	15	*	1 Jul 2013
Power tools:
Chain saws	3	*	1 Jul 2008
Hand tools:
Air	5	*	1 Jul 2008
Battery	3	*	1 Jul 2008
Electric	5	*	1 Jul 2008
Jack hammers:
Air	7	*	1 Jul 2008
Electric	3	*	1 Jul 2008
Nail guns - air	3	*	1 Jul 2008
Power transformers	45	*	1 Jan 2002
Public address and paging system assets (including amplifiers, audio speakers and microphones)	12	*	1 Jul 2005

R
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Refrigeration assets:
Compressors, condensers, evaporators etc	15	*	1 Jul 2014
Insulation panels used in cool or freezer rooms	40	*	1 Jul 2014
Robots (industrial)	10	*	1 Jul 2014

S
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Saws, bench and mitre, portable	7	*	1 Jul 2008
Security and monitoring assets:
Access control systems:
Code pads	5	*	1 Jul 2004
Door controllers	5	*	1 Jul 2004
Readers:
Proximity	7	*	1 Jul 2004
Swipe card	3	*	1 Jul 2004
Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building	20	*	1 Jul 2014
Closed circuit television systems:
Cameras	4	*	1 Jul 2004
Monitors	4	*	1 Jul 2004
Recorders:
Digital	4	*	1 Jul 2004
Time lapse	2	*	1 Jul 2004
Switching units (including multiplexers)	5	*	1 Jul 2004
Security systems:
Code pads	5	*	1 Jul 2004
Control panels	5	*	1 Jul 2004
Detectors (including glass, passive infra-red and vibration)	5	*	1 Jul 2004
Global system for mobiles (GSM) units	5	*	1 Jul 2004
Noise maker (including alarms and bells)	5	*	1 Jul 2004
Sewing machines	10	*	1 Jan 2014
Signage for business identification (including lighting for signs)	10	*	1 Jul 2005
Silos:
Bulk handling:
Ancillary mechanical assets (including augers, bucket elevators, conveyors etc)	15	*	1 Jul 2014
Concrete construction	50	*	1 Jan 2004
Galvanised construction	30	*	1 Jan 2004
Steel construction	40	*	1 Jan 2004
Solar photovoltaic electricity generation system assets	20	*	1 Jul 2011
Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps)	17	*	1 Jul 2014
Spray booths	15	*	1 Jul 2014
Stacks (chimney stacks, exhaust stacks, flues etc):
Concrete stacks (including concrete reinforced stacks)	30	*	1 Jul 2014
Flare stacks	25	*	1 Jul 2014
Reinforced plastic stacks	25	*	1 Jul 2014
Steel stacks (steel flues)	20	*	1 Jul 2014
Suitcases	10	*	1 Jul 2013
Swimming pool assets:
Chlorinators	12	*	1 Jul 2004
Cleaning assets	7	*	1 Jul 2004
Filtration assets (including pumps)	12	*	1 Jul 2004
Heaters:
Electric	15	*	1 Jul 2004
Gas	15	*	1 Jul 2004
Solar	20	*	1 Jul 2004
Swimming pools (used as plant in a business):
Above-ground	10	*	1 Jul 2005
Concrete	50	*	1 Jul 2005
Fibreglass	20	*	1 Jul 2005
Switchboards	20	*	1 Jul 2014
Synthetic lawn surfaces	5	*	1 Jul 2014

T
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Tarpaulins	5	*	1 Jul 2014
Telephony:
Mobile phones	3	*	1 Jul 2014
Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc)	7	*	1 Jul 2015
Television sets	10	*	1 Jul 2014
Tractors	12	*	1 Jul 2007
Trailers – see Table B Motor vehicles and trailers
Two-way radios:
Base stations	6	*	1 Jul 2014
Mobile units	6	*	1 Jul 2014
Portable units	3	*	1 Jul 2014
Repeaters	7	*	1 Jul 2014

U
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Unmanned aerial vehicles (drones):
Fixed wing	3	*	1 Jul 2015
Rotary wing	2	*	1 Jul 2015

V
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Vending machines	5	*	1 Jul 2001
Ventilation fans (excluding ducting, piping and vents)	20	*	1 Jan 2005

W
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Warehouse and distribution centre equipment and machines:
Automated storage and retrieval machines	20	*	1 Jul 2011
Balers	15	*	1 Jul 2011
Battery assets for warehouse vehicles (including pallet trucks and forklifts):
Batteries (detachable for recharging)	5	*	1 Jul 2011
Battery chargers:
Forklifts	11	*	1 Jul 2011
Other	10	*	1 Jul 2011
Handling assets:
Battery tuggers	10	*	1 Jul 2011
Racking roller beds	15	*	1 Jul 2011
Transfer carts	10	*	1 Jul 2011
Washers	10	*	1 Jul 2011
Carts/buggies	15	*	1 Jul 2011
Conveyors	15	*	1 Jul 2011
Dock levellers, pallet jacks, pallet trucks and scissor lifts – see Table B Loading bay assets
Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors):
External	20	*	1 Jul 2011
Internal	10	*	1 Jul 2011
Floor sweepers/scrubbers	10	*	1 Jul 2011
Forklift attachments:
Cages	10	*	1 Jul 2011
Push pull units	11	*	1 Jul 2011
Inflatable dock bags/seals/shelters	10	*	1 Jul 2011
Packaging machines and wrapping machines – see Table B Packaging machines
Pallet assets:
Dispensers	15	*	1 Jul 2011
Lift tables	10	*	1 Jul 2011
Racks	20	*	1 Jul 2011
Radio frequency terminal assets:
Barcode readers/scanners	5	*	1 Jul 2011
Portable/handheld and vehicle mounted terminal devices	4	*	1 Jul 2011
Refrigeration assets – see Table B Refrigeration assets
Roll cages	10	*	1 Jul 2011
Trolleys	10	*	1 Jul 2011
Voice picking assets:
Battery chargers	4	*	1 Jul 2011
Headsets	4	*	1 Jul 2011
Terminals (on person)	4	*	1 Jul 2011
Waste compactors (used for cardboard and plastic):
Electric	15	*	1 Jul 2011
Hydraulic	20	*	1 Jul 2011
Waste storage and disposal bins (industrial)	10	1 Jan 2001
Weighbridges	20	*	1 Jul 2014
Welders:
Diesel	10	*	1 Jul 2008
Electric	5	*	1 Jul 2008
Oxygen welders and cutters	10	*	1 Jul 2014