Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 3)
I, BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Dated 27 November 2003
Signed by Bruce Quigley
Deputy Chief Tax Counsel
1 Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 3).
2 Commencement
This Determination commences on 1 January 2004.
3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001
Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001.
Schedule 1 Amendments
(section 3)
[1] Table A, industry category Agriculture, Forestry and Fishing (01110 to 04203), sub-category Agriculture (01110 to 02200), under the heading “Silos”
omit
Concrete | 100 |
| 1 Jan 2001 |
[2] Table A, industry category Health and Community Services (86110 to 87290), sub‑category Ophthalmology, Optometry and Optical dispensing (86228 and 86320)
substitute
Ophthalmology, Optometry and Optical dispensing (86228 and 86320) | |||
Optical assets : |
|
|
|
Automatic Refractometers/Keratometers | 5 | * | 1 Jan 2004 |
Cameras (including anterior segment cameras, retinal cameras, fundus cameras): |
|
|
|
Analogue | 8 | * | 1 Jan 2004 |
Digital | 4 | * | 1 Jan 2004 |
Colour vision testers (automated) | 8 | * | 1 Jan 2004 |
Corneal topography systems | 5 | * | 1 Jan 2004 |
Examination chairs | 10 | * | 1 Jan 2004 |
Glaucoma diagnostic assets (including ocular coherence tomographs (OCT), scanning laser ophthalmoscopes and scanning laser polarimeters) | 5 | * | 1 Jan 2004 |
Keratometers (Ophthalmometers): |
|
|
|
Automated | 5 | * | 1 Jan 2004 |
Manual | 12 | * | 1 Jan 2004 |
Ophthalmic surgery assets: |
|
|
|
Microkeratome | 3 | * | 1 Jan 2004 |
Ophthalmic cryo surgery systems | 5 | * | 1 Jan 2004 |
Ophthalmic diathermy surgery systems | 5 | * | 1 Jan 2004 |
Ophthalmic lasers: |
|
|
|
Non-refractive | 10 | * | 1 Jan 2004 |
Refractive (including eye tracking systems) | 4 | * | 1 Jan 2004 |
Phacoemulsification systems | 4 | * | 1 Jan 2004 |
Pupillometers (used for refractive surgery) | 5 | * | 1 Jan 2004 |
Vitrectomy systems | 4 | * | 1 Jan 2004 |
Wave front analysers | 4 | * | 1 Jan 2004 |
Ophthalmic viewers | 5 | * | 1 Jan 2004 |
Ophthalmoscopes: |
|
|
|
Direct (including power supply) | 8 | * | 1 Jan 2004 |
Indirect | 9 | * | 1 Jan 2004 |
Refraction units (including examination chair, instrument arms, table and light source) | 10 | * | 1 Jan 2004 |
Refractometers (automated) | 5 | * | 1 Jan 2004 |
Slit lamp biomicroscopes: |
|
|
|
Hand-held | 9 | * | 1 Jan 2004 |
Mounted | 12 | * | 1 Jan 2004 |
Telemedicine digital imaging systems (excluding the imaging device) | 4 | * | 1 Jan 2004 |
Tonometers: |
|
|
|
Contact tonometers: |
|
|
|
Applanation: |
|
|
|
Hand-held | 6 | * | 1 Jan 2004 |
Mounted | 8 | * | 1 Jan 2004 |
Electronic | 6 | * | 1 Jan 2004 |
Non-contact tonometers: |
|
|
|
Hand-held | 5 | * | 1 Jan 2004 |
Table mounted | 8 | * | 1 Jan 2004 |
Trial lens sets | 20 | * | 1 Jan 2004 |
Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, Laser interference biometers, Pachymeters and Ultrasound biomicroscopes - UBM) | 5 | * | 1 Jan 2004 |
Visual acuity testing assets: |
|
|
|
Automated vision testers | 6 | * | 1 Jan 2004 |
Manual vision testers (phoropters) | 12 | * | 1 Jan 2004 |
Visual acuity charts (illuminated) | 10 | * | 1 Jan 2004 |
Visual acuity chart projectors (automated) | 8 | * | 1 Jan 2004 |
Visual field testing assets (perimeters) - automated | 5 | * | 1 Jan 2004 |
[3] Table A, industry category Health and Community Services (86110 to 87290), sub‑category Veterinary Services (86400)
substitute
Veterinary Services (86400) | |||
Veterinarians’ assets: |
|
|
|
Anaesthesia machines | 10 | * | 1 Jan 2004 |
Animal blow dryers | 5 | * | 1 Jan 2004 |
Animal cages: |
|
|
|
Fibreglass, plastic and polyethylene cages | 10 | * | 1 Jan 2004 |
Stainless steel cages | 20 | * | 1 Jan 2004 |
Animal patient monitoring assets (including blood pressure monitors, CO2 end-tidal monitors, ECGs and pulse oximeters) | 7 | * | 1 Jan 2004 |
Animal scales | 7 | * | 1 Jan 2004 |
Dental assets: |
|
|
|
Dental units | 10 | * | 1 Jan 2004 |
Ultrasonic scalers (standalone) | 10 | * | 1 Jan 2004 |
Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) | 10 | * | 1 Jan 2004 |
Electrocautery units | 10 | * | 1 Jan 2004 |
Electroejaculators | 6 | * | 1 Jan 2004 |
Hydrobaths | 8 | * | 1 Jan 2004 |
Pathology assets: |
|
|
|
Centrifuges | 5 | * | 1 Jan 2004 |
Laboratory analysers: |
|
|
|
Electrolyte analysers | 4 | * | 1 Jan 2004 |
Generally | 5 | * | 1 Jan 2004 |
Microscopes | 10 | * | 1 Jan 2004 |
Surgery lights | 10 | * | 1 Jan 2004 |
Tables and tubs | 20 | * | 1 Jan 2004 |
Ultrasound Systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 | * | 1 Jan 2004 |
X-ray assets (excluding direct radiography assets): |
|
|
|
Mobile or portable x-ray units | 10 | * | 1 Jan 2004 |
X-ray processors – automatic | 10 | * | 1 Jan 2004 |
[4] Table A, industry category Manufacturing (21110 to 29490), before sub-category Food, beverage and tobacco manufacturing (21110 to 21900)
insert
Basic chemical manufacturing (25310 to 25350) | |||
Chemical Manufacturing Plant: |
|
|
|
General plant | 131/3 |
| 1 Jan 2001 |
Organic Peroxides Explosion (cell block) | 20 |
| 1 Jan 2001 |
Fertiliser Manufacturing Plant | 20 |
| 1 Jan 2001 |
Oxygen Manufacturing Plant | 131/3 |
| 1 Jan 2001 |
Salt Manufacturing and Refining Plant | 10 |
| 1 Jan 2001 |
Sulphuric Acid Plant: |
|
|
|
Acid chambers (irrespective of raw material used) | 20 |
| 1 Jan 2001 |
Plant: |
|
|
|
Where pyrites used in manufacture of the acid | 10 |
| 1 Jan 2001 |
Where natural sulphur (brimstone) so used | 131/3 |
| 1 Jan 2001 |
Blow moulders | 131/3 |
| 1 Jan 2001 |
Dies | 4 |
| 1 Jan 2001 |
General plant | 20 |
| 1 Jan 2001 |
Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines | 131/3 |
| 1 Jan 2001 |
Moulds: |
|
|
|
Glass blowing | 2 |
| 1 Jan 2001 |
High usage | 5 |
| 1 Jan 2001 |
Low usage | 10 |
| 1 Jan 2001 |
Once only | 1 |
| 1 Jan 2001 |
[5] Table A, industry category Manufacturing (21110 to 29490), sub-category Food, beverage and tobacco manufacturing (21110 to 21900)
omit
Flour-milling Plant: |
|
|
|
Bins (wooden) | 331/3 |
| 1 Jan 2001 |
General plant | 131/3 |
| 1 Jan 2001 |
Silos (steel and concrete) | 100 |
| 1 Jan 2001 |
insert
Flour-milling Plant: |
|
|
|
Bins (wooden) | 331/3 |
| 1 Jan 2001 |
General plant | 131/3 |
| 1 Jan 2001 |
Silos, concrete | 50 | * | 1 Jan 2004 |
Silos, galvanised | 30 | * | 1 Jan 2004 |
Silos, steel | 40 | * | 1 Jan 2004 |
[6] Table A, industry category Manufacturing (21110 to 29490), after sub-category Machinery and Equipment Manufacturing (28110 to 28690)
insert
Medicinal and Pharmaceutical Product Manufacturing (24430) | |||
Laboratory assets: |
|
|
|
Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) | 5 | * | 1 Jan 2004 |
Bench top autoclaves | 5 | * | 1 Jan 2004 |
Incubators | 6 | * | 1 Jan 2004 |
Particle sizers | 5 | * | 1 Jan 2004 |
Packaging assets: |
|
|
|
Accumulators | 10 | * | 1 Jan 2004 |
Batch, barcode, label, and volume readers | 10 | * | 1 Jan 2004 |
Blister pack packaging machines | 10 | * | 1 Jan 2004 |
Blow-fill-seal (BFS) machines | 12 | * | 1 Jan 2004 |
Bottle and vial inverters and blowers | 10 | * | 1 Jan 2004 |
Bottle and vial unscramblers | 10 | * | 1 Jan 2004 |
Bundlers and bundle packing machines | 10 | * | 1 Jan 2004 |
Cappers and sealers (including tamper proof sealers) | 10 | * | 1 Jan 2004 |
Cartoners | 10 | * | 1 Jan 2004 |
Check weighers | 10 | * | 1 Jan 2004 |
Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) | 12 | * | 1 Jan 2004 |
Desiccant and cotton wool depositors/inserters | 10 | * | 1 Jan 2004 |
Dropper and leaflet inserters | 10 | * | 1 Jan 2004 |
Flaming stations | 10 | * | 1 Jan 2004 |
Flow wrappers and shrink wrappers | 10 | * | 1 Jan 2004 |
Ink jet batch label printers | 7 | * | 1 Jan 2004 |
Labelling machines | 10 | * | 1 Jan 2004 |
Palletisers | 10 | * | 1 Jan 2004 |
Pinhole inspectors | 10 | * | 1 Jan 2004 |
Robotic pick and place packaging machines | 10 | * | 1 Jan 2004 |
Sleevers | 10 | * | 1 Jan 2004 |
Tablet/capsule fillers, feeders and counters | 10 | * | 1 Jan 2004 |
Production assets: |
|
|
|
Autoclaves (for terminal sterilisation) | 10 | * | 1 Jan 2004 |
Drying ovens | 10 | * | 1 Jan 2004 |
Encapsulators | 10 | * | 1 Jan 2004 |
Fluid bed dryers | 12 | * | 1 Jan 2004 |
Granulators and mixer/granulators | 12 | * | 1 Jan 2004 |
Homogenisers | 7 | * | 1 Jan 2004 |
Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production | 10 | * | 1 Jan 2004 |
Metal detectors | 10 | * | 1 Jan 2004 |
Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) | 10 | * | 1 Jan 2004 |
Sizing mills | 10 | * | 1 Jan 2004 |
Tablet and capsule coating machines, coating drums and coating pans | 12 | * | 1 Jan 2004 |
Tablet dedusters | 10 | * | 1 Jan 2004 |
Tablet presses | 10 | * | 1 Jan 2004 |
Vibrating sieves | 10 | * | 1 Jan 2004 |
Raw material storage and dispensing assets: |
|
|
|
Demountable strong rooms | 20 | * | 1 Jan 2004 |
Dispensing booths and associated air filtration systems | 10 | * | 1 Jan 2004 |
Laminar flow benches and biohazard cabinets | 8 | * | 1 Jan 2004 |
Safes | 20 | * | 1 Jan 2004 |
Weighing scales | 10 | * | 1 Jan 2004 |
Services: |
|
|
|
Air filtration systems | 10 | * | 1 Jan 2004 |
Water purification plant | 10 | * | 1 Jan 2004 |
[7] Table A, industry category Manufacturing (21110 to 29490), sub-category Metal and Metal Product Manufacturing (27110 to 27690)
omit
Die Casters’ Plant: |
|
|
|
Aluminium | 3 |
| 1 Jan 2001 |
Die casting furnaces | 10 |
| 1 Jan 2001 |
Die casting machines and ancillary hydraulic plant | 131/3 |
| 1 Jan 2001 |
Forging stainless steel elbows | 5 |
| 1 Jan 2001 |
General plant | 20 |
| 1 Jan 2001 |
Overall rate (alternative to the above) | 131/3 |
| 1 Jan 2001 |
Tooling in metal trade | 41/2 |
| 1 Jan 2001 |
[8] Table A, industry category Manufacturing (21110 to 29490), sub-category Metal and Metal Product Manufacturing (27110 to 27690)
after
Iron and Steel Industry: |
|
|
|
Granulators | 131/3 |
| 1 Jan 2001 |
Slag pots | 3 |
| 1 Jan 2001 |
insert
Metal casting assets (non-ferrous eg aluminium, brass and magnesium): |
|
|
|
Cooling assets (including tables, conveyors, towers) | 15 | * | 1 Jan 2004 |
Die casting machines (including high pressure, low pressure and gravity type machines) | 15 | * | 1 Jan 2004 |
Die tools (moulds used for casting) | 4 | * | 1 Jan 2004 |
Heating assets: |
|
|
|
Degassing assets | 5 | * | 1 Jan 2004 |
Furnaces (including dosing, holding and melting) | 15 | * | 1 Jan 2004 |
Heat treatment baskets | 5 | * | 1 Jan 2004 |
Heat treatment ovens | 20 | * | 1 Jan 2004 |
Ingot pre-heaters | 20 | * | 1 Jan 2004 |
Quenching tanks | 20 | * | 1 Jan 2004 |
Machining/finishing assets: |
|
|
|
Blast machines (including shot, sand, bead) | 20 | * | 1 Jan 2004 |
CNC lathes | 10 | * | 1 Jan 2004 |
CNC machining centres | 10 | * | 1 Jan 2004 |
CNC milling machines | 10 | * | 1 Jan 2004 |
Drilling machines | 15 | * | 1 Jan 2004 |
Linishing belt machines | 10 | * | 1 Jan 2004 |
Trim presses (hydraulic type and crank type) | 15 | * | 1 Jan 2004 |
Trim tools used in trim press machines | 4 | * | 1 Jan 2004 |
Vibrating machines (including rumbling and knock-out machines) |
| * | 1 Jan 2004 |
Materials handling conveyors | 10 | * | 1 Jan 2004 |
Molten metal transfer ladles | 3 | * | 1 Jan 2004 |
Paint line conveyors | 15 | * | 1 Jan 2004 |
Robots | 10 | * | 1 Jan 2004 |
Sand casting assets: |
|
|
|
Core boxes | 4 | * | 1 Jan 2004 |
Core making machines (core blowers) | 15 | * | 1 Jan 2004 |
Gas generators for sand curing | 15 | * | 1 Jan 2004 |
Testing assets: |
|
|
|
Co-ordinate measurement machines | 10 | * | 1 Jan 2004 |
Leak and pressure testing machines | 4 | * | 1 Jan 2004 |
Spectrometers | 10 | * | 1 Jan 2004 |
X-ray machines | 15 | * | 1 Jan 2004 |
[9] Table A, industry category Manufacturing (21110 to 29490), sub-category Non-metallic mineral product manufacturing (26110 to 26400)
omit
Cement-making Plant: |
|
|
|
General plant (e.g. rotary mixing machines) | 131/3 |
| 1 Jan 2001 |
Raw slurry storage bins | 662/3 |
| 1 Jan 2001 |
Slurry blending silos | 50 |
| 1 Jan 2001 |
Slurry mixing silos | 50 |
| 1 Jan 2001 |
insert
Cement-making Plant: |
|
|
|
General plant (e.g. rotary mixing machines) | 131/3 |
| 1 Jan 2001 |
Silos: |
|
|
|
Concrete, generally | 50 | * | 1 Jan 2004 |
Concrete (used for gypsum or wet slag, or at port facilities) | 40 | * | 1 Jan 2004 |
Steel, generally | 30 | * | 1 Jan 2004 |
Steel (used for gypsum or wet slag, or at port facilities) | 20 | * | 1 Jan 2004 |
[10] Table A, industry category Manufacturing (21110 to 29490), after sub-category Non-metallic mineral product manufacturing (26110 to 26400)
insert
Other chemical product manufacturing (25410 to 25490) | |||
Boot and Shoe Polish Manufacturing Plant | 131/3 |
| 1 Jan 2001 |
Explosive Manufacturing and Chemical Plant | 131/3 |
| 1 Jan 2001 |
Eucalyptus Oil Plant: |
|
|
|
Stills (coolers) | 40 |
| 1 Jan 2001 |
Tanks | 40 |
| 1 Jan 2001 |
Gelatine and Glue Manufacturing Plant | 131/3 |
| 1 Jan 2001 |
Ink Factory Plant | 20 |
| 1 Jan 2001 |
[11] Table A, industry category Manufacturing (21110 to 29490), sub-category Petroleum, coal, chemical and associated product manufacture (25100 to 25660)
omit the sub-category, and insert
Petroleum Refining (25100) | |||
Oil Refinery Assets: |
|
|
|
Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping | 15 | * | 1 Jul 2002 |
Assets used in sulphur recovery: |
|
|
|
Generally | 15 | * | 1 Jul 2002 |
Sulphur pit | 10 | * | 1 Jul 2002 |
Assets used in other processes: |
|
|
|
Air compressor | 30 | * | 1 Jul 2002 |
Catalyst regenerator | 20 | * | 1 Jul 2002 |
Chemical injection system | 5 | * | 1 Jul 2002 |
Coke drum | 20 | * | 1 Jul 2002 |
Distillation column | 30 | * | 1 Jul 2002 |
Drum: |
|
|
|
Generally | 20 | * | 1 Jul 2002 |
Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation | 15 | * | 1 Jul 2002 |
Electric desalter | 25 | * | 1 Jul 2002 |
Expansion turbine | 25 | * | 1 Jul 2002 |
Fan/Blower | 30 | * | 1 Jul 2002 |
Filter/Coalescer: |
|
|
|
Generally | 25 | * | 1 Jul 2002 |
Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation | 20 | * | 1 Jul 2002 |
Flare stack | 25 | * | 1 Jul 2002 |
Flare tip | 5 | * | 1 Jul 2002 |
Fractionating column | 30 | * | 1 Jul 2002 |
Furnace: |
|
|
|
Generally | 25 | * | 1 Jul 2002 |
Used in continuous coking, delayed coking or visbreaking | 20 | * | 1 Jul 2002 |
Gas absorber: |
|
|
|
Generally | 25 | * | 1 Jul 2002 |
Used in amine treating or potassium carbonate treating | 20 | * | 1 Jul 2002 |
Gas absorber | 25 | * | 1 Jul 2002 |
Heat exchanger: |
|
|
|
Generally | 25 | * | 1 Jul 2002 |
Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking | 20 | * | 1 Jul 2002 |
Jet ejector | 20 | * | 1 Jul 2002 |
Liquid extraction column: |
|
|
|
Generally | 25 | * | 1 Jul 2002 |
Used in amine treating | 20 | * | 1 Jul 2002 |
Piping | 30 | * | 1 Jul 2002 |
Process gas compressor | 30 | * | 1 Jul 2002 |
Pump: |
|
|
|
Generally | 25 | * | 1 Jul 2002 |
Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking | 20 | * | 1 Jul 2002 |
Reactor | 25 | * | 1 Jul 2002 |
Rotary filter | 20 | * | 1 Jul 2002 |
Scrubber | 25 | * | 1 Jul 2002 |
Side stream stripper | 25 | * | 1 Jul 2002 |
Storage tank: |
|
|
|
Generally | 25 | * | 1 Jul 2002 |
Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating | 20 | * | 1 Jul 2002 |
Stripper: |
|
|
|
Generally | 25 | * | 1 Jul 2002 |
Used in amine treating or potassium carbonate treating | 20 | * | 1 Jul 2002 |
Bunds (other than formed with earth) | 100 |
| 1 Jan 2001 |
Control systems assets (excluding computers) | 10 | * | 1 Jul 2002 |
Effluent separators (concrete) | 40 |
| 1 Jan 2001 |
Laboratory equipment | 20 |
| 1 Jan 2001 |
Plastic products manufacturing (25610 to 25660) | |||
Clothes Peg Manufacturing Plant (plastic) | 131/3 |
| 1 Jan 2001 |
Plastic Industry: |
|
|
|
Blow moulders | 131/3 |
| 1 Jan 2001 |
Dies | 4 |
| 1 Jan 2001 |
General plant | 20 |
| 1 Jan 2001 |
Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines | 131/3 |
| 1 Jan 2001 |
Moulds: |
|
|
|
Glass blowing | 2 |
| 1 Jan 2001 |
High usage | 5 |
| 1 Jan 2001 |
Low usage | 10 |
| 1 Jan 2001 |
Once only | 1 |
| 1 Jan 2001 |
[12] Table A, industry category Manufacturing (21110 to 29490), after sub-category Printing, publishing and recorded media (24110 to 24309)
insert
Rubber products manufacturing (25510 to 25590) | |||
Rubber Manufacturers’ Plant: |
|
|
|
Moulds | 5 |
| 1 Jan 2001 |
Process plant | 131/3 |
| 1 Jan 2001 |
[13] Table A, industry category Mining (11010 to 15200), sub-category Oil and Gas Extraction (12000)
before
Gas production assets: |
|
|
|
insert
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 |
| * | 1 Jul 2002 |
Flare tower for gas flare | 25 | * # | 1 Jul 2002 |
Fractionation train assets (including air cooler, column, compressor, heat exchanger, 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 compressor, cryogenic storage tank, loading arm, pumps and tank) | 30 | * # | 1 Jul 2002 |
LNG train assets (including centrifugal compressor, column, cryogenic heat exchanger, gas turbine driver and other heat exchangers) | 30 | * # | 1 Jul 2002 |
Stabiliser process assets (including column, heat exchanger, pumps and reciprocating compressor) | 30 | * # | 1 Jul 2002 |
Storage and loading assets (including cryogenic storage tank, jetty, loading arm, LPG chiller 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 |
[14] Table A, industry category Personal and Other Services (95110 to 97000), sub-category Other Personal Services (95210 to 95291)
|
before
Cleaners’ Plant: |
|
|
|
insert
Arboriculture and Gardening Services: |
|
|
|
Blowers | 3 | * | 1 Jan 2004 |
Brushcutters (including whipper snippers) | 2 | * | 1 Jan 2004 |
Chainsaws (including pole pruners) | 2 | * | 1 Jan 2004 |
Elevating work platforms | 15 | * | 1 Jan 2004 |
Hand tools (including pruner, rake, hedge shears, loppers and tree saws) | 3 | * | 1 Jan 2004 |
Hedge trimmers | 4 | * | 1 Jan 2004 |
Lawn edgers (excluding brushcutters) | 4 | * | 1 Jan 2004 |
Lawn mowers: |
|
|
|
Cylinder | 7 | * | 1 Jan 2004 |
Push (rotary) | 2 | * | 1 Jan 2004 |
Self propelled (rotary) | 2 | * | 1 Jan 2004 |
Ride-ons | 5 | * | 1 Jan 2004 |
Stump grinders | 5 | * | 1 Jan 2004 |
Tractors | 8 | * | 1 Jan 2004 |
Tractor attachments: |
|
|
|
Roller mowers | 4 | * | 1 Jan 2004 |
Slashers | 4 | * | 1 Jan 2004 |
Trailers used to carry tree and grass clippings | 5 | * | 1 Jan 2004 |
Tree climbing assets: |
|
|
|
Climbing hardware (including carabineers, figure of 8 and lowering pullies) | 1 | * | 1 Jan 2004 |
Climbing spurs | 10 | * | 1 Jan 2004 |
Friction lowering devices | 10 | * | 1 Jan 2004 |
Harness | 3 | * | 1 Jan 2004 |
Ropes | 1 | * | 1 Jan 2004 |
Wood chippers | 8 | * | 1 Jan 2004 |
[15] Table B, items beginning with M
after
Mini Lab | 10 |
| 1 Jan 2001 |
insert
Mini-skid steer loaders | 5 | * | 1 Jan 2004 |
Mini-skid steer loader attachments: |
|
|
|
Others (including auger and bucket) | 5 | * | 1 Jan 2004 |
Stump grinders | 2 | * | 1 Jan 2004 |
[16] Table B, items beginning with S
omit
Silos: |
|
|
|
Cement Storage | 662/3 |
| 1 Jan 2001 |
Bulk handling industry (used on a continuous basis to store different grains for short periods): |
|
|
|
Concrete construction | 50 |
| 1 Jan 2001 |
Steel construction | 20 |
| 1 Jan 2001 |
Ancillary mechanical equipment | 131/3 |
| 1 Jan 2001 |
insert
Silos: |
|
|
|
Bulk handling: |
|
|
|
Ancillary mechanical equipment | 131/3 |
| 1 Jan 2001 |
Concrete construction | 50 | * | 1 Jan 2004 |
Galvanised construction | 30 | * | 1 Jan 2004 |
Steel construction | 40 | * | 1 Jan 2004 |