Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 2)

COMMUNICATION SERVICES

(71110 to 71200)

Telecommunication Services

(71120 to 71200)

Backbone Network Assets:

 Conduits

40

*

1 Jul 2003

 Cross connects (including digital and optical)

15

*

1 Jul 2003

 Multiplexers (including wave division, terminal, and add-drop)

15

*

1 Jul 2003

 Optical amplifiers

15

*

1 Jul 2003

 Optical fibre cables

25

*

1 Jul 2003

 Optical patch panels

25

*

1 Jul 2003

 Regenerators

15

*

1 Jul 2003

Equipment Shelters (transportable)

25

*

1 Jul 2003

International Telecommunications Submarine Cable

15

*

1 Jul 2002

Mobile Telecommunications Assets:

 Base station assets:

 Air conditioners

5

*

1 Jul 2002

 Antennas, battery backup, radio transmitters/ receivers and rectifiers

6

*

1 Jul 2002

 Towers

25

*

1 Jul 2002

 Base station controller hardware

10

*

1 Jul 2002

 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers)

10

*

1 Jul 2002

 Mobile switching centre hardware

10

*

1 Jul 2002

Racks

20

*

1 Jul 2003

HEALTH AND COMMUNITY SERVICES

(86110 to 87290)

Medical Assets:

 Benchtop sterilisers

 5

*

1 Jul 2003

 Benchtop ultrasonic cleaners

 7

*

1 Jul 2003

 Clinical furniture

10

*

1 Jul 2003

 X-Ray viewers

10

*

1 Jul 2003

Dental Services

(86230)

Dentists’ assets:

 Air abrasion units

10

*

1 Jul 2003

 Air compressors

10

*

1 Jul 2003

 Amalgamators

 7

*

1 Jul 2003

 Amalgam separators

 7

*

1 Jul 2003

 Computerised (CAD/CAM) ceramic restoration  systems:

  Imaging units

 7

*

1 Jul 2003

  Milling units

 5

*

1 Jul 2003

 Curing lights (halogen)

 5

*

1 Jul 2003

 Dental chairs

10

*

1 Jul 2003

 Dental instruments:

  Hand-held manually operated instruments

 3

*

1 Jul 2003

  Handpieces (driven by compressed air, compressed gas or electricity)

 3

*

1 Jul 2003

 Dental lasers:

  Hard tissue and soft tissue lasers

 7

*

1 Jul 2003

  Soft tissue and whitening lasers

 7

*

1 Jul 2003

  Soft tissue lasers

10

*

1 Jul 2003

 Dental loupes

10

*

1 Jul 2003

 Dental operating lights

10

*

1 Jul 2003

 Dental units

10

*

1 Jul 2003

 Dental x-ray assets:

  Conventional x-ray film systems (incorporating control box, swing arm and x-ray head but excluding OPG systems)

15

*

1 Jul 2003

  Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems)

 7

*

1 Jul 2003

  Intra-oral x-ray film processors

10

*

1 Jul 2003

 Handpiece cleaners

 5

*

1 Jul 2003

 Intra-oral camera systems (incorporating camera and integrated processor/docking station)

 7

*

1 Jul 2003

 Nitrous oxide sedation units

20

*

1 Jul 2003

 Oral surgical motors

 5

*

1 Jul 2003

 Suction units

10

*

1 Jul 2003

 Ultrasonic scalers (standalone)

10

*

1 Jul 2003

Hospitals

(86110)

Hospital assets:

 Anaesthesia machines

10

*

1 Jan 2003

 Angiography assets:

 Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software)

 4

*

1 Jul 2002

  Image intensifier

 7

*

1 Jul 2002

  Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors

10

*

1 Jul 2002

 Cell savers and cell separators

 7

*

1 Jan 2003

 Colposcopes

10

*

1 Jan 2003

 Defibrillators

10

*

1 Jan 2003

 Diathermy and cautery machines/electrosurgical  generators

10

*

1 Jan 2003

 Endoscopic surgery assets (excluding disposable  accessories):

  Arthroscopic fluid management systems

 7

*

1 Jan 2003

  Endoscopes (flexible and rigid) and endoscopic surgical instruments

 4

*

1 Jan 2003

  Endoscopic camera systems:

   Beam splitters and light sources

10

*

1 Jan 2003

   Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors

 5

*

1 Jan 2003

   Still cameras

 7

*

1 Jan 2003

   Video monitors and video recorders

 7

*

1 Jan 2003

  Endoscopic electrosurgical generators

10

*

1 Jan 2003

  Endoscopic lasers

10

*

1 Jan 2003

  Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software)

 5

*

1 Jan 2003

 Haemodialysis machines

 7

*

1 Jan 2003

 Head lights

 7

*

1 Jan 2003

 Hospital furniture:

  Beds:

   Electronic

 7

*

1 Jan 2003

   Mechanical

10

*

1 Jan 2003

  Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables

10

*

1 Jan 2003

 Infusion pumps:

  General, pain management and rapid

 8

*

1 Jan 2003

  Syringe driven

 6

*

1 Jan 2003

 Insufflators

10

*

1 Jan 2003

 Lithotriptors used for extra-corporeal shock wave lithotripsy

 7

*

1 Jan 2003

 Mechanical assist assets:

  Calf and cuff compression devices

 8

*

1 Jan 2003

  Cardiac bypass and heart lung machines

 8

*

1 Jan 2003

  Intra-aortic balloon pumps

 8

*

1 Jan 2003

  Ventricular assist heart pumps

 8

*

1 Jan 2003

 Natal care assets (including incubators, infant warmers and mobile infant warmers)

 7

*

1 Jan 2003

 Operating tables and attachments:

  Electronic

10

*

1 Jan 2003

  Mechanical

13

*

1 Jan 2003

 Operating theatre lights

 8

*

1 Jan 2003

 Pan flushers

10

*

1 Jan 2003

 Patient hoists and lifters

10

*

1 Jan 2003

 Patient monitoring assets:

  Bedside monitoring systems

 7

*

1 Jan 2003

  Cardiac monitors

 7

*

1 Jan 2003

  ECG (electrocardiographs)

 7

*

1 Jan 2003

  Foetal monitors

 7

*

1 Jan 2003

  Pulse oximeters

 7

*

1 Jan 2003

  Vital signs monitors

 7

*

1 Jan 2003

 Patient warming assets (excluding disposable accessories):

  Fluid warmers

10

*

1 Jan 2003

  Forced air patient warmers

10

*

1 Jan 2003

 Smoke evacuators

 8

*

1 Jan 2003

 Sterilisation and autoclave processing assets:

  Drying cabinets

10

*

1 Jan 2003

  Endoscope sterilisers and disinfectors

 5

*

1 Jan 2003

  Flash sterilisers

10

*

1 Jan 2003

  Instrument washers

10

*

1 Jan 2003

  Pre-vacuum sterilisers

10

*

1 Jan 2003

  Ultrasonic cleaners and baths

 7

*

1 Jan 2003

 Surgical instruments:

  Hand held manually operated instruments

 8

*

1 Jan 2003

  Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources)

 7

*

1 Jan 2003

  Ultrasonic aspirators

10

*

1 Jan 2003

  Ultrasonic scalpels

10

*

1 Jan 2003

 Surgical lasers (excluding ophthalmic surgical lasers)

10

*

1 Jan 2003

 Surgical microscopes

10

*

1 Jan 2003

 Ultrasonic bladder scanners

10

*

1 Jan 2003

 Ultrasonic needle guides

10

*

1 Jan 2003

 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons

 5

*

1 Jul 2002

 Ventilators:

  Fixed

 7

*

1 Jan 2003

  Portable

 5

*

1 Jan 2003

 Wheelchairs

10

*

1 Jan 2003

Nursing Homes

(86130)

Nursing Home:

 Commode

 131/3

1 Jan 2001

 Nurse call equipment

20

1 Jan 2001

 Scales

20

1 Jan 2001

 Shower chairs

10

1 Jan 2001

 Trolleys

 131/3

1 Jan 2001

Ophthalmology, Optometry and Optical Dispensing

(86228 and 86320)

Ophthalmic surgeons’ plant

10

1 Jan 2001

Vision analyser computer

 5

1 Jan 2001

Pathology Services

(86310)

Pathologists’ assets:

 Batch slide stainer

 6

*

1 Jan 2002

 Bio hazard chambers

10

*

1 Jan 2002

 Centrifuges

 5

*

1 Jan 2002

 Incubators

 6

*

1 Jan 2002

 Laboratory analysers

 5

*

1 Jan 2002

 Microscopes

10

*

1 Jan 2002

 Rotary microtomes

 6

*

1 Jan 2002

 Tissue embedding systems

 6

*

1 Jan 2002

 Tissue processors

 6

*

1 Jan 2002

Podiatry Services

(86392)

Podiatrists’ assets:

 Computerised orthoses manufacturing assets:

  Contact pin digitisers

7

*

1 Jul 2003

  Carving mills

7

*

1 Jul 2003

 Doppler vascularscopes

5

*

1 Jul 2003

 Electric nail drills:

  Dust extraction drills

7

*

1 Jul 2003

  Portable dust extraction drills

5

*

1 Jul 2003

  Water and alcohol based spray drills

4

*

1 Jul 2003

 Examination/magnifying lamps

10

*

1 Jul 2003

 Footrests

10

*

1 Jul 2003

 Gait analysis assets:

  Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software)

4

*

1 Jul 2003

  Non-computerised:

   Treadmills

10

*

1 Jul 2003

   Video cameras

5

*

1 Jul 2003

   Video monitors and video recorders

7

*

1 Jul 2003

 Orthotic benchtop grinders

6

*

1 Jul 2003

 Patient chairs

12

*

1 Jul 2003

 Podiatric instruments

3

*

1 Jul 2003

 Vacuum presses

3

*

1 Jul 2003

 Vascular neurological assessment assets: 

  Monofilaments

2

*

1 Jul 2003

  Tuning forks

10

*

1 Jul 2003

Radiology and Diagnostic Imaging Services

(86227 and 86391)

Radiologists’ diagnostic imaging assets:

 Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software)

10

*

1 Jul 2002

 Computed radiography (CR) digitiser

 4

*

1 Jul 2002

 Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software)

10

*

1 Jul 2002

 Film digitiser

 4

*

1 Jul 2002

 Fluoroscopy assets (excluding direct radiography assets):

  Fixed system (incorporating buckies,  generators, screening table and suspensions)

15

*

1 Jul 2002

  Image acquisition system (incorporating a computer, digital camera, integrated software and monitor)

 4

*

1 Jul 2002

  Image intensifier

 7

*

1 Jul 2002

  Mobile system (incorporating buckies, generators, screening table and suspensions)

10

*

1 Jul 2002

 Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software)

 7

*

1 Jul 2002

 Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and               integrated software)

 7

*

1 Jul 2002

 Nuclear medicine systems (incorporating  camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems)

10

*

1 Jul 2002

 Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software)

15

*

1 Jul 2002

 Patient archival and communication systems (PACS)

 4

*

1 Jul 2002

 Processing assets:

  Daylight imaging processors

9

*

1 Jul 2002

  Dry laser imaging processors

8

*

1 Jul 2002

  Wet laser imaging processors

10

*

1 Jul 2002

 Teleradiology assets (excluding the imaging device)

4

*

1 Jul 2002

 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software)

5

*

1 Jul 2002

 X-ray assets (excluding direct radiography assets):

  Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube )

15

*

1 Jul 2002

  Image intensifier

7

*

1 Jul 2002

  Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube )

10

*

1 Jul 2002

Specialist Medical Services n.e.c.

(86228)

Neurologists’ assets:

 Electroencephalography (EEG) systems (incorporating electrodes, amplifier, integrated software and integrated computer)

 5

*

1 Jul 2003

 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computer)

 5

*

1 Jul 2003

Thoracic Physicians’ assets:

 Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computer)

 7

*

1 Jul 2003

 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems

 7

*

1 Jul 2003

 Lung function analysis exercise systems (incorporating flow sensors, treadmill or ergometer, ECG, pulse oximeter, integrated software and integrated computer)

 7

*

1 Jul 2003

 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computer)

 7

*

1 Jul 2003

 Spirometers

 7

*

1 Jul 2003

 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitor, integrated carbon dioxide monitor, integrated pulse oximeters, integrated computer and integrated software)

 7

*

1 Jul 2003

Veterinary Services

(86400)

Veterinary’s Plant (mobile clinic designed for carriage on utility or truck)

 131/3

1 Jan 2001

Smelting Plant

8

*

1 Jan 2003

Pyrometallurgy assets:

 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

 Crushing and milling, infrastructure support, or materials handling assets used in pyrometallurgy – see Table A Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200)

*

1 Jul 2003

 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers)

25

*

1 Jul 2003

 Electro refining process assets

20

*

1 Jul 2003

 Gas cleaning process assets (including electrostatic precipitators and baghouses)

20

*

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

General Mining and Mineral Processing Assets (excluding Oil and Gas)

(11010 to 11020) and (13110 to 15200)

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)

25

*

1 Jul 2003

 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 crane/gantry

30

*

1 Jul 2003

 Stack (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

  Tripper/stacker and stacking conveyor systems

25

*

1 Jul 2003

  Tunnel vent and exhaust fans

15

*

1 Jul 2003

 Water recycling facility

20

*

1 Jul 2003

 Water storage tanks

30

*

1 Jul 2003

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 Services to Water Transport (63010 to 63030) and (66210 to 66290)

*

1 Jul 2002

Railway Infrastructure Assets and Rolling-stock – see Table A Rail Transport (62000)

*

1 Jan 2002

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 System

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 Carrier

10

*

1 Jul 2002

 Wheel Loader

 8

*

1 Jul 2002

Tailings dams

 20

1 Jan 2001

Underground Mobile Mining Machines:

 Compressors

10

*

1 Jul 2002

 Continuous Haulage System

10

*

1 Jul 2002

 Continuous Miner

10

*

1 Jul 2002

 Drill Rigs:

  Diamond

20

*

1 Jul 2002

  Production

 7

*

1 Jul 2002

 Feeder Breaker

15

*

1 Jul 2002

 Grader

10

*

1 Jul 2002

 Jumbo

10

*

1 Jul 2002

 Load-Haul-Dump Machine

 6

*

1 Jul 2002

 Long-wall Equipment:

  Armoured Face Conveyor

 6

*

1 Jul 2002

  Beam Stage Loader

 7

*

1 Jul 2002

  Hydraulic Pump Module

15

*

1 Jul 2002

  Hydraulic Roof Support

10

*

1 Jul 2002

  Impact Crusher

10

*

1 Jul 2002

  Mobile Conveyor Tail End

 5

*

1 Jul 2002

  Roof Support Relocation Vehicle

10

*

1 Jul 2002

  Shearer

7

*

1 Jul 2002

  Shearer Carrier

10

*

1 Jul 2002

 Maintenance Vehicle

 8

*

1 Jul 2002

 Personnel Transporter

 8

*

1 Jul 2002

 Raise Borers and Down Reamers

20

*

1 Jul 2002

 Roof Bolters

 8

*

1 Jul 2002

 Scissor Lift

 6

*

1 Jul 2002

 Shuttle Car

12

*

1 Jul 2002

 Skid Steer Loader

12

*

1 Jul 2002

 Underground Haulage Trucks

 6

*

1 Jul 2002

 Wheel Loader

 6

*

1 Jul 2002

Workshop Plant

20

1 Jan 2001

Coal Mining

(11010 to 11020)

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 crane/gantry

30

*

1 Jul 2003

 Pipes and pipelines

25

*

1 Jul 2003

 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

  Tripper/stacker

25

*

1 Jul 2003

Construction Material Mining

(14110 to 14190)

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 2003

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 (11010 to 15200)

*

1 Jul 2003

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

Sand Mining - Mineral

(13150)

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 Jan 2003

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

 Pipelines, piping and 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

Air-conditioning Plant:

  Central type (including ducting and vents)

 131/3

1 Jan 2001

  Structural alterations and additions associated with the installation of this plant which forms an integral part of it

100

1 Jan 2001

  Room units

 10

1 Jan 2001

  Solar energy powered

 131/3

1 Jan 2001

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 and scroll):

   Air-cooled

15

*

1 Jul 2003

   Water-cooled

20

*

1 Jul 2003

 Damper motors (including variable air volume box controller)

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 system up to 20KW (including ceiling, floor and high wall split system)

10

*

1 Jul 2003

 Packaged air conditioning units

15

*

1 Jul 2003

 Pumps

20

*

1 Jul 2003

 Room units

10

*

1 Jul 2003

Crushing Plant (stone)

 10

1 Jan 2001

X-Ray and High Frequency Current Plant (including screening of apparatus to suppress radio interference):

  General

 131/3

1 Jan 2001

  Image intensifier with TV chain and recording unit

 62/3

1 Jan 2001

  Associated equipment

 10

1 Jan 2001

  Portable units

 10

1 Jan 2001

  Processor and daylight loading equipment

 10

1 Jan 2001