Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 4)
I, BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Dated 8 December 2004
(Signed)
Bruce William Quigley
Deputy Chief Tax Counsel
1 Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 4).
2 Commencement
This Determination commences on 1 January 2005.
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)
ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
[1] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub‑category Telecommunication services (71200)
After
Mobile switching centre hardware | 10 | * | 1 Jul 2002 |
Insert
Satellite communication assets: |
|
|
|
Communications satellites (geosynchronous orbit) | 15 | * | 1 Jan 2005 |
High power amplifiers | 12 | * | 1 Jan 2005 |
Multiplexers | 10 | * | 1 Jan 2005 |
Satellite antennas: |
|
|
|
Electronic components, external (including low noise amplifiers) | 8 | * | 1 Jan 2005 |
Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) | 8 | * | 1 Jan 2005 |
Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) | 20 | * | 1 Jan 2005 |
Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) | 10 | * | 1 Jan 2005 |
Satellite telemetry and control systems | 15 | * | 1 Jan 2005 |
[2] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub‑category Telecommunication services (71200)
Omit
Equipment shelters (transportable) | 25 | * | 1 Jul 2003 |
[3] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub‑category Telecommunication services (71200), under the heading Microwave radio telecommunication assets
Omit
Air-conditioning units | 5 | * | 1 Jul 2004 |
[4] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub‑category Telecommunication services (71200), under the heading Microwave radio telecommunication assets
Omit
Batteries, rectifiers | 6 | * | 1 Jul 2004 |
Equipment shelter | 25 | * | 1 Jul 2004 |
[5] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub‑category Telecommunication services (71200), under the sub‑heading Mobile telecommunications assets, Base station assets
Omit
Air conditioners | 5 | * | 1 Jul 2002 |
[6] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub‑category Telecommunication services (71200)
Omit
Racks | 20 | * | 1 Jul 2003 |
[7] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub‑category Telecommunication services (71200)
After
Satellite telemetry and control systems | 15 | * | 1 Jan 2005 |
Insert
Telecommunications assets: |
|
|
|
Air-conditioning units | 5 | * | 1 Jul 2002 |
Batteries, rectifiers | 6 | * | 1 Jul 2002 |
Racks | 20 | * | 1 Jul 2003 |
Equipment shelters (transportable) | 25 | * | 1 Jul 2003 |
[8] Table A, industry category ELECTRICITY, GAS AND WATER SUPPLY (36100 to 37020)
Omit
Water supply, sewerage and drainage services (37010 to 37020) | |||
Moulds (steel moulds for the production of castings for sewage treatment plant) | 5 |
| 1 Jan 2001 |
Sewage treatment plant | 20 |
| 1 Jan 2001 |
Water mains | 50 |
| 1 Jan 2001 |
[9] Table A, industry category ELECTRICITY, GAS AND WATER SUPPLY (36100 to 37020), after sub–category Gas supply (36200)
Insert
Irrigation water providers (37010) | |||
Channel regulators | 80 | * | 1 Jan 2005 |
Cranes (including gantries) | 40 | * | 1 Jan 2005 |
Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) | 100 | * | 1 Jan 2005 |
Drain inlet | 50 | * | 1 Jan 2005 |
Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) | 100 | * | 1 Jan 2005 |
Escapes | 50 | * | 1 Jan 2005 |
Flow meters | 20 | * | 1 Jan 2005 |
Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: |
|
|
|
Concrete | 50 | * | 1 Jan 2005 |
Earth | 80 | * | 1 Jan 2005 |
Measurement flumes | 50 | * | 1 Jan 2005 |
Metered outlets: |
|
|
|
Electronic | 40 | * | 1 Jan 2005 |
Mechanical | 50 | * | 1 Jan 2005 |
Piped | 40 | * | 1 Jan 2005 |
Offtakes | 80 | * | 1 Jan 2005 |
Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) | 80 | * | 1 Jan 2005 |
Pump inlets | 50 | * | 1 Jan 2005 |
Pump sets (incorporating switchboards, starters, motors and pumps) | 40 | * | 1 Jan 2005 |
Reservoirs and tanks | 80 | * | 1 Jan 2005 |
Valves | 40 | * | 1 Jan 2005 |
Water Supply (37010) | |||
Aerators and blowers | 20 | * | 1 Jan 2005 |
Cathodic protection systems | 20 | * | 1 Jan 2005 |
Chemical dosing pumps | 25 | * | 1 Jan 2005 |
Pump sets (incorporating switch boards, starters, motors and pumps) | 25 | * | 1 Jan 2005 |
Pressure reducing valves | 25 | * | 1 Jan 2005 |
Valves (excluding pressure reducing valves) | 30 | * | 1 Jan 2005 |
Raw water storage and supply assets: |
|
|
|
Bores | 30 | * | 1 Jan 2005 |
Dams and weirs | 100 | * | 1 Jan 2005 |
Dam or weir intake structures | 100 | * | 1 Jan 2005 |
Water treatment assets: |
|
|
|
Balance tanks | 80 | * | 1 Jan 2005 |
Bore water treatment assets: |
|
|
|
Aerators and blowers | 20 | * | 1 Jan 2005 |
Lime silos | 50 | * | 1 Jan 2005 |
Batching tanks | 80 | * | 1 Jan 2005 |
Lime pump sets (incorporating switch boards, starters, motors and pumps) | 25 | * | 1 Jan 2005 |
Reactors | 25 | * | 1 Jan 2005 |
Filtration tanks | 80 | * | 1 Jan 2005 |
Backwash pumps | 25 | * | 1 Jan 2005 |
Clear water tanks | 80 | * | 1 Jan 2005 |
Sludge thickeners | 50 | * | 1 Jan 2005 |
Drying beds | 50 | * | 1 Jan 2005 |
Chemical blowers | 15 | * | 1 Jan 2005 |
Chemical dosing systems | 15 | * | 1 Jan 2005 |
Chemical feeders and hoppers | 25 | * | 1 Jan 2005 |
Chemical mixers and blenders | 25 | * | 1 Jan 2005 |
Chemical storage tanks | 30 | * | 1 Jan 2005 |
Clarifiers (incorporating scrapers) | 80 | * | 1 Jan 2005 |
Clear water tanks | 80 | * | 1 Jan 2005 |
Dissolved air flotation systems | 25 | * | 1 Jan 2005 |
Filtration tanks (incorporating scrapers) | 80 | * | 1 Jan 2005 |
Flocculation tanks (incorporating scrapers) | 80 | * | 1 Jan 2005 |
Inline mixers | 15 | * | 1 Jan 2005 |
Pen-stops | 25 | * | 1 Jan 2005 |
Raw water inlet screening systems | 25 | * | 1 Jan 2005 |
Sludge treatment lagoons | 50 | * | 1 Jan 2005 |
Wash water holding tanks | 80 | * | 1 Jan 2005 |
Water mains: Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) | 80 | * | 1 Jan 2005 |
Water supply pumping station detention tanks | 80 | * | 1 Jan 2005 |
Reservoirs, elevated tanks and standpipes: whether made from steel or concrete | 80 | * | 1 Jan 2005 |
Service connections: |
|
|
|
Water meters | 20 | * | 1 Jan 2005 |
Water supply control systems assets: |
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|
Air scour flow meters, level sensors, transmitters and meters | 10 | * | 1 Jan 2005 |
Chlorine analysers, mini labs, PH meters, turbidity analysers and meters | 7 | * | 1 Jan 2005 |
Flow meters | 20 | * | 1 Jan 2005 |
Pressure sensors, transmitters and meters | 10 | * | 1 Jan 2005 |
Telemetry (including modems and remote transfer units) | 10 | * | 1 Jan 2005 |
Variable speed drives | 15 | * | 1 Jan 2005 |
Sewerage and Drainage Services (37020) | |||
Chemical dosing pumps | 25 | * | 1 Jan 2005 |
Pump sets (incorporating switch boards, starters, motors and pumps) | 25 | * | 1 Jan 2005 |
Sewage service connection assets: |
|
|
|
Low pressure pumps | 25 | * | 1 Jan 2005 |
Vacuum pumps | 25 | * | 1 Jan 2005 |
Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) | 80 | * | 1 Jan 2005 |
Pressure reducing valves | 25 | * | 1 Jan 2005 |
Valves (excluding pressure reducing valves) | 30 | * | 1 Jan 2005 |
Sewage pump station assets: |
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|
Detention tanks | 80 | * | 1 Jan 2005 |
Overflow screens | 25 | * | 1 Jan 2005 |
Sewage treatment assets: |
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|
Air filtration systems | 20 | * | 1 Jan 2005 |
Air scrubbers | 10 | * | 1 Jan 2005 |
Chemical blowers | 15 | * | 1 Jan 2005 |
Chemical feeders and hoppers | 25 | * | 1 Jan 2005 |
Chemical mixers and blenders | 25 | * | 1 Jan 2005 |
Chemical storage tanks | 30 | * | 1 Jan 2005 |
Pen-stops | 25 | * | 1 Jan 2005 |
Water storage tanks | 80 | * | 1 Jan 2005 |
Screenings removal assets | 25 | * | 1 Jan 2005 |
Grit removal assets | 25 | * | 1 Jan 2005 |
Primary treatment assets: |
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|
|
Primary clarifiers (incorporating scrapers) | 80 | * | 1 Jan 2005 |
Primary sedimentation lagoons | 50 | * | 1 Jan 2005 |
Primary sedimentation tanks (incorporating scrapers and weirs) | 80 | * | 1 Jan 2005 |
Scum collection and transfer systems | 25 | * | 1 Jan 2005 |
Secondary treatment assets: |
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|
Biological nutrient removal (BNR) assets: |
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|
Aerators and blowers | 20 | * | 1 Jan 2005 |
BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) | 80 | * | 1 Jan 2005 |
Mixers | 25 | * | 1 Jan 2005 |
Secondary clarifiers (incorporating scrapers) | 80 | * | 1 Jan 2005 |
Secondary treatment lagoons | 50 | * | 1 Jan 2005 |
Secondary treatment tanks (incorporating scrapers and weirs) | 80 | * | 1 Jan 2005 |
Sequenced batch reactors | 80 | * | 1 Jan 2005 |
Sludge aerators and blowers | 80 | * | 1 Jan 2005 |
Tertiary treatment assets: |
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|
Backwash air blowers | 20 | * | 1 Jan 2005 |
Chlorine contact tanks | 80 | * | 1 Jan 2005 |
Filtration tanks | 80 | * | 1 Jan 2005 |
Reverse osmosis assets: |
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|
Fine screening systems | 15 | * | 1 Jan 2005 |
Micro filtration units | 15 | * | 1 Jan 2005 |
Reverse osmosis membrane filtration units | 10 | * | 1 Jan 2005 |
UV disinfectors | 25 | * | 1 Jan 2005 |
Sludge processing assets: |
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|
Anaerobic digesters | 80 | * | 1 Jan 2005 |
Anaerobic digester gas handling and blowing systems | 25 | * | 1 Jan 2005 |
Anaerobic digester heating systems | 25 | * | 1 Jan 2005 |
Bio-filters | 80 | * | 1 Jan 2005 |
Dissolved air flotation systems | 25 | * | 1 Jan 2005 |
Lime disinfection dosing units | 25 | * | 1 Jan 2005 |
Sludge dewatering assets: |
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Belt presses | 15 | * | 1 Jan 2005 |
Centrifuges | 20 | * | 1 Jan 2005 |
Screw conveyors | 25 | * | 1 Jan 2005 |
Screw presses | 20 | * | 1 Jan 2005 |
Sludge driers | 20 | * | 1 Jan 2005 |
Sludge heating units | 20 | * | 1 Jan 2005 |
Sludge thickening tanks (incorporating scrapers) | 80 | * | 1 Jan 2005 |
Methane gas and cogeneration assets (see Table A – Electricity supply 36100 and Gas supply 36200) |
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Dams: |
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Lined earth dams | 100 | * | 1 Jan 2005 |
Dam covers | 20 | * | 1 Jan 2005 |
Effluent outfalls: |
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Shoreline ocean | 100 | * | 1 Jan 2005 |
Extended ocean | 100 | * | 1 Jan 2005 |
River or estuary | 100 | * | 1 Jan 2005 |
Sewerage control systems assets: |
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|
Chlorine residual analysers and PH meters | 7 | * | 1 Jan 2005 |
Dissolved oxygen probes, level sensors, transmitters and meters | 10 | * | 1 Jan 2005 |
Flow meters | 20 | * | 1 Jan 2005 |
Telemetry (including modems and remote transfer units) | 10 | * | 1 Jan 2005 |
Variable speed drives | 15 | * | 1 Jan 2005 |
[10] Table A, industry category MANUFACTURING (21110 to 29490)
Omit
Log sawmilling and timber dressing and Other wood product manufacturing (23110 to 23290) | |||
Clothes peg manufacturing plant (wood) | 131/3 |
| 1 Jan 2001 |
Case-making plant | 131/3 |
| 1 Jan 2001 |
Cork manufacturers’ plant | 10 |
| 1 Jan 2001 |
Frame (picture) manufacturing plant | 131/3 |
| 1 Jan 2001 |
Joinery plant | 131/3 |
| 1 Jan 2001 |
Moulding machinery (wood) | 131/3 |
| 1 Jan 2001 |
Saw milling equipment: |
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|
Dry or planner mill plant: |
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|
Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) | 10 | * | 1 Jan 2001 |
Stacker | 15 | * | 1 Jan 2001 |
Tray sorter | 15 | * | 1 Jan 2001 |
Green mill plant: |
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|
Edger line plant (includes board edger and resaw) | 10 | * | 1 Jan 2001 |
Heating plant (includes storage bins/silos) | 15 | * | 1 Jan 2001 |
Kiln drying plant: |
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Generally (includes kiln trolleys/carriages, traverser and weights) | 10 | * | 1 Jan 2001 |
Timber drying kilns and reconditioners | 15 | * | 1 Jan 2001 |
Main saw line plant (includes saws, chipper canter, board separator and cant turner) | 10 | * | 1 Jan 2001 |
Sorter and trimming line plant: |
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|
Generally (includes grade mark reader and multi trimmer) | 10 | * | 1 Jan 2001 |
Stackers | 15 | * | 1 Jan 2001 |
Vertical bin sorters | 15 | * | 1 Jan 2001 |
Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) | 10 | * | 1 Jan 2001 |
Log, lumber and waste transfer equipment | 15 | * | 1 Jan 2001 |
Log yard equipment: |
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|
Fixed and mobile cranes | 12 | * | 1 Jan 2001 |
Mobile equipment (including log loaders with log grabs) | 7 | * | 1 Jan 2001 |
Watering systems | 15 | * | 1 Jan 2001 |
Miscellaneous plant: |
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|
Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) | 10 | * | 1 Jan 2001 |
Moisture meters | 3 | * | 1 Jan 2001 |
Saw and knife sharpening equipment | 10 | * | 1 Jan 2001 |
Walkways | 15 | * | 1 Jan 2001 |
Waste processing equipment: |
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|
Bins - waste, chip and fuel | 15 | * | 1 Jan 2001 |
Chippers, shakers/screens and hoggers | 10 | * | 1 Jan 2001 |
Wood working plant | 131/3 |
| 1 Jan 2001 |
Substitute
Log sawmilling and timber dressing (23110 to 23130) | |||
Saw milling equipment: |
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|
Dry or planner mill plant: |
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|
Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) | 10 | * | 1 Jan 2001 |
Stacker | 15 | * | 1 Jan 2001 |
Tray sorter | 15 | * | 1 Jan 2001 |
Green mill plant: |
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Edger line plant (includes board edger and resaw) | 10 | * | 1 Jan 2001 |
Heating plant (includes storage bins/silos) | 15 | * | 1 Jan 2001 |
Kiln drying plant: |
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Generally (includes kiln trolleys/carriages, traverser and weights) | 10 | * | 1 Jan 2001 |
Timber drying kilns and reconditioners | 15 | * | 1 Jan 2001 |
Main saw line plant (includes saws, chipper canter, board separator and cant turner) | 10 | * | 1 Jan 2001 |
Sorter and trimming line plant: |
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|
Generally (includes grade mark reader and multi trimmer) | 10 | * | 1 Jan 2001 |
Stackers | 15 | * | 1 Jan 2001 |
Vertical bin sorters | 15 | * | 1 Jan 2001 |
Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) | 10 | * | 1 Jan 2001 |
Log, lumber and waste transfer equipment | 15 | * | 1 Jan 2001 |
Log yard equipment: |
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|
|
Fixed and mobile cranes | 12 | * | 1 Jan 2001 |
Mobile equipment (including log loaders with log grabs) | 7 | * | 1 Jan 2001 |
Watering systems | 15 | * | 1 Jan 2001 |
Miscellaneous plant: |
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Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) | 10 | * | 1 Jan 2001 |
Moisture meters | 3 | * | 1 Jan 2001 |
Saw and knife sharpening equipment | 10 | * | 1 Jan 2001 |
Walkways | 15 | * | 1 Jan 2001 |
Waste processing equipment: |
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|
Bins - waste, chip and fuel | 15 | * | 1 Jan 2001 |
Chippers, shakers/screens and hoggers | 10 | * | 1 Jan 2001 |
Other wood product manufacturing (23230 to 23290) | |||
Clothes peg manufacturing plant (wood) | 131/3 |
| 1 Jan 2001 |
Case-making plant | 131/3 |
| 1 Jan 2001 |
Cork manufacturers’ plant | 10 |
| 1 Jan 2001 |
Frame (picture) manufacturing plant | 131/3 |
| 1 Jan 2001 |
Joinery plant | 131/3 |
| 1 Jan 2001 |
Moulding machinery (wood) | 131/3 |
| 1 Jan 2001 |
Wood working plant | 131/3 |
| 1 Jan 2001 |
[11] Table A, industry category MANUFACTURING (21110 to 29490), after sub–category, Log sawmilling and timber dressing (23110 to 23130)
Insert
Plywood and Veneer manufacturing (23210) | |||
Debarking assets | 15 | * | 1 Jan 2005 |
Dry clipping assets | 25 | * | 1 Jan 2005 |
Heating unit assets | 20 | * | 1 Jan 2005 |
Glue mixing assets | 25 | * | 1 Jan 2005 |
Lay-up and glue spreading assets (including rollers, curtains, spray coaters and liquid and foam extruders) | 25 | * | 1 Jan 2005 |
Log conditioning, heating and steaming assets | 25 | * | 1 Jan 2005 |
Log sizing assets | 20 | * | 1 Jan 2005 |
Log yard assets (see Log sawmilling and timber dressing (23110 to 23130), Saw milling equipment) |
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Materials handling assets (including belt, chain and screw conveyors) | 20 | * | 1 Jan 2005 |
Packaging assets | 20 | * | 1 Jan 2005 |
Presses | 25 | * | 1 Jan 2005 |
Sanding and finishing assets | 25 | * | 1 Jan 2005 |
Sharpening assets | 30 | * | 1 Jan 2005 |
Trimming and sawing assets | 25 | * | 1 Jan 2005 |
Veneer composing, jointing and splicing assets | 20 | * | 1 Jan 2005 |
Veneer dryers | 25 | * | 1 Jan 2005 |
Veneer patching and grading assets | 20 | * | 1 Jan 2005 |
Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut and staylog lathe slicers, log chargers and reelers) | 20 | * | 1 Jan 2005 |
Veneer reconditioning assets | 25 | * | 1 Jan 2005 |
Veneer sorting assets | 20 | * | 1 Jan 2005 |
Wet clipping assets | 25 | * | 1 Jan 2005 |
Fabricated wood manufacturing (23220) | |||
Board coolers | 25 | * | 1 Jan 2005 |
Board curing assets | 20 | * | 1 Jan 2005 |
Board storage assets | 25 | * | 1 Jan 2005 |
Chipping, milling and flaking assets | 15 | * | 1 Jan 2005 |
Debarking assets | 15 | * | 1 Jan 2005 |
Driers | 15 | * | 1 Jan 2005 |
Fibre sifters | 15 | * | 1 Jan 2005 |
Flake and fibre storage assets | 25 | * | 1 Jan 2005 |
Glue, resin and wax mixing and blending assets | 15 | * | 1 Jan 2005 |
Heat plant and boiler assets | 25 | * | 1 Jan 2005 |
Lamination assets | 15 | * | 1 Jan 2005 |
Log conditioning, heating and steaming assets | 25 | * | 1 Jan 2005 |
Log sizing assets | 20 | * | 1 Jan 2005 |
Log yard assets (see Log sawmilling and timber dressing (23110 to 23130), Saw milling equipment) |
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Magnetic separators | 25 | * | 1 Jan 2005 |
Mat forming and weighing assets (including pendistor) | 20 | * | 1 Jan 2005 |
Materials handling assets (including belt, chain and screw conveyors) | 20 | * | 1 Jan 2005 |
Packaging assets | 20 | * | 1 Jan 2005 |
Presses (including pre-presses and hot and cold presses) | 25 | * | 1 Jan 2005 |
Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) | 15 | * | 1 Jan 2005 |
Refiner assets | 20 | * | 1 Jan 2005 |
Sanding and finishing assets | 25 | * | 1 Jan 2005 |
Trimming and sawing assets | 25 | * | 1 Jan 2005 |
Ventilation and dust extraction assets | 15 | * | 1 Jan 2005 |
Woodchip screening and washing assets | 15 | * | 1 Jan 2005 |
[12] Table A, industry category PERSONAL AND OTHER SERVICES (95110 to 97000), after sub–category Other personal services (95210 to 95291)
Insert
Waste disposal services (96340) | |||
Garbage compactor trucks (including the compactor) | 10 | * | 1 Jan 2005 |
[13] Table B, items beginning with M
Omit
Buses, lorries and trucks: |
|
|
|
Generally | 62/3 |
| 1 Jan 2001 |
Heavy haulage of goods or passengers (long distance and inter-city) | 5 |
| 1 Jan 2001 |
Heavy haulage (building and construction and road making industries) | 5 |
| 1 Jul 2002 |
[14] Table B, items beginning with M
Before
Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): |
|
|
|
Insert
Buses having a gross vehicle mass of more than 3.5 tonnes | 15 | * | 1 Jan 2005 |
[15] Table B, items beginning with M
After
Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): |
|
|
|
Taxis | 4 |
| 1 Jan 2001 |
Insert
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 |
[16] Table B, items beginning with M
After
Motor cycles and scooters | 62/3 |
| 1 Jan 2001 |
Insert
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 | 10 |
| 1 Jan 2005 |
Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining) | 15 | * | 1 Jan 2005 |
For Garbage compactor trucks see Table A, Personal and Other Services (95110 to 97000), Waste disposal services (96340) |
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|
[17] Table B, items beginning with T
Omit
Computerised PABX equipment | 20 |
| 1 Jan 2001 |
Substitute
PABX computerised assets | 10 | * | 1 Jan 2005 |
[18] Table B, items beginning with T
Omit
Trailers | 10 |
| 1 Jan 2001 |
[19] Table B, items beginning with V
After
Vending machine | 5 | * | 1 Jul 2001 |
Insert
Ventilation fans (excluding ducting, piping and vents) | 20 |
| 1 Jan 2005 |