Treatment as depreciating assets or capital works
In tables 3, 4, 5 and 6, ‘own estimate’ refers to the fact that, because there was no Commissioner’s determination in effect, you may make an estimate of the effective life in accordance with the principles set out in Working out the effective life yourself.
Asset |
Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004 |
Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004 |
Capital works deduction |
---|---|---|---|
air conditioning assets |
see table 5 |
see table 5 |
- |
cable trays |
- |
- |
Yes |
ceiling fans |
own estimate |
5 |
- |
clocks, electric |
13⅓ |
10 |
- |
cupboards, other than freestanding |
- |
- |
Yes |
DVD players |
own estimate |
5 |
- |
door closers |
own estimate |
10 |
- |
door locks and latches (excluding electronic code pads) |
- |
- |
Yes |
door stops, fixed |
- |
- |
Yes |
door stops, freestanding |
own estimate |
10 |
- |
electrical assets (including conduits, distribution boards, power points, safety switches, switchboards, switches and wiring) |
- |
- |
Yes |
escalators (machinery and moving parts) |
see table 4 |
see table 4 |
- |
evaporative coolers |
see table 6 |
see table 6 |
- |
facade, fixed |
- |
- |
Yes |
floor coverings, fixed (including cork, linoleum, parquetry, tiles and vinyl) |
- |
- |
Yes |
floor coverings (removable without damage): |
- |
- |
- |
carpet |
10 |
10 |
- |
floating timber |
own estimate |
15 |
- |
linoleum |
10 |
10 |
- |
vinyl |
10 |
10 |
- |
furniture, freestanding |
13⅓ |
13⅓ |
- |
garbage bins |
6⅔ |
10 |
- |
garbage chutes |
- |
- |
Yes |
garbage compacting systems (excluding chutes) |
6⅔ |
6⅔ |
- |
generators |
20 |
20 |
- |
grease traps |
- |
- |
Yes |
gym assets: |
- |
- |
- |
cardiovascular |
own estimate |
5 |
- |
resistance |
own estimate |
10 |
- |
hand dryers, electrical |
10 |
10 |
- |
hand rails |
- |
- |
Yes |
heaters: |
- |
- |
- |
fixed: |
- |
- |
- |
ducts, pipes, vents and wiring |
- |
- |
Yes |
electric |
10 |
15 |
- |
fire places (including wood heaters) |
- |
- |
Yes |
gas: |
- |
- |
- |
ducted central heating unit |
own estimate |
20 |
- |
other |
own estimate |
15 |
- |
freestanding |
10 |
15 |
- |
hooks, robe |
- |
- |
Yes |
hot-water systems (excluding piping): |
- |
- |
- |
electric |
20 |
12 |
- |
gas |
20 |
12 |
- |
solar |
20 |
15 |
- |
hot-water system piping |
- |
- |
Yes |
insulation |
- |
- |
Yes |
intercom system assets |
own estimate |
10 |
- |
lift wells |
- |
- |
Yes |
lifts (including hydraulic and traction lifts) |
see table 4 |
see table 4 |
- |
lights: |
- |
- |
- |
fittings (excluding hardwired) |
20 |
5 |
- |
fittings, hardwired |
- |
- |
Yes |
freestanding |
own estimate |
5 |
- |
shades, removable |
own estimate |
5 |
- |
linen |
own estimate |
5 |
- |
master antenna television (MATV) assets: |
- |
- |
- |
amplifiers |
own estimate |
10 |
- |
modulators |
own estimate |
10 |
- |
power sources |
own estimate |
10 |
- |
master antenna television (MATV) assets (excluding amplifiers, modulators and power sources) |
- |
- |
Yes |
mirrors, fixed |
- |
- |
Yes |
mirrors, freestanding |
own estimate |
15 |
- |
radios |
10 |
10 |
- |
ramps |
- |
- |
Yes |
rugs |
own estimate |
7 |
- |
safes, fixed |
- |
- |
Yes |
sanitary fixtures, fixed (including soap dispensers) |
- |
- |
Yes |
satellite dishes |
- |
- |
Yes |
screens |
- |
- |
Yes |
shelving, other than freestanding |
- |
- |
Yes |
shutters |
- |
- |
Yes |
signs, fixed |
- |
- |
Yes |
skylights |
- |
- |
Yes |
solar-powered generating system assets |
own estimate |
20 |
- |
stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) |
own estimate |
7 |
- |
surround sound systems (incorporating audio-video receivers and speakers) |
own estimate |
10 |
- |
telecommunications assets: |
- |
- |
- |
cordless phones |
own estimate |
4 |
- |
distribution frames |
- |
- |
Yes |
PABX computerised assets |
20 |
10 |
- |
telephone hand sets |
own estimate |
10 |
- |
television antennas, fixed |
- |
- |
Yes |
television antennas, freestanding |
own estimate |
5 |
- |
television sets |
10 |
10 |
- |
vacuum cleaners: |
- |
- |
- |
ducted: |
- |
- |
- |
hoses |
own estimate |
10 |
- |
motors |
own estimate |
10 |
- |
wands |
own estimate |
10 |
- |
portable |
10 |
10 |
- |
vacuum cleaners, ducted (excluding hoses, motors and wands) |
- |
- |
Yes |
ventilation ducting and vents |
- |
- |
Yes |
ventilation fans |
own estimate |
20 |
- |
video cassette recorder systems (VCR) |
own estimate |
5 |
- |
water pumps |
20 |
20 |
- |
water tanks |
- |
- |
Yes |
window awnings, insect screens, louvres, pelmets and tracks |
- |
- |
Yes |
window blinds, internal |
20 |
10 |
- |
window curtains |
6⅔ |
6 |
- |
window shutters, automatic: |
- |
- |
- |
controls |
own estimate |
10 |
- |
motors |
own estimate |
10 |
- |
window shutters, automatic (excluding controls and motors) |
- |
- |
Yes |
Asset |
Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004 |
Deduction for |
Capital works deduction |
---|---|---|---|
accessories, fixed (including mirrors, rails, soap holders and toilet roll holders) |
- |
- |
Yes |
accessories, freestanding (including shower caddies, soap holders, toilet brushes) |
own estimate |
5 |
- |
exhaust fans (including light/heating) |
own estimate |
10 |
- |
fixtures (including baths, bidets, tapware, toilets, vanity units and wash basins) |
- |
- |
Yes |
heated towel rails, electric |
own estimate |
10 |
- |
shower assets (including doors, rods, screens and trays) |
- |
- |
Yes |
shower curtains (excluding curtain rods and screens) |
own estimate |
2 |
- |
spa baths (excluding pumps) |
- |
- |
Yes |
spa bath pumps |
20 |
20 |
- |
Asset |
Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004 |
Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004 |
Capital works deduction |
---|---|---|---|
wardrobes, other than freestanding (incorporating doors, fixed fittings and mirrors) |
- |
- |
Yes |
Asset |
Deduction for |
Deduction for |
Capital works deduction |
---|---|---|---|
alarms: |
- |
- |
- |
heat |
20 |
6 |
- |
smoke |
20 |
6 |
- |
detection and alarm systems: |
- |
- |
- |
alarm bells |
20 |
12 |
- |
cabling and reticulation |
- |
- |
Yes |
detectors (including addressable manual call points, heat, multi-type and smoke) |
own estimate |
20 |
- |
fire indicator panels |
20 |
12 |
- |
manual call points (non-addressable) |
- |
- |
Yes |
doors, fire and separation |
- |
- |
Yes |
emergency warning and intercommunication systems (EWIS): |
- |
- |
- |
master emergency control panels |
20 |
12 |
- |
speakers |
20 |
12 |
- |
strobe lights |
20 |
12 |
- |
warden intercom phone |
20 |
12 |
- |
extinguishers |
13⅓ |
15 |
- |
hose cabinet and reels (excluding hoses and nozzles) |
- |
- |
Yes |
hoses and nozzles |
20 |
10 |
- |
hydrant boosters (excluding pumps) |
- |
- |
Yes |
hydrants |
- |
- |
Yes |
lights, exit and emergency |
- |
- |
Yes |
pumps (including diesel and electric) |
20 |
25 |
- |
sprinkler systems (excluding pumps) |
- |
- |
Yes |
stair pressurisation assets: |
- |
- |
- |
AC variable speed drives |
own estimate |
10 |
- |
pressurisation and extraction fans |
own estimate |
25 |
- |
sensors |
own estimate |
10 |
- |
water piping |
- |
- |
Yes |
water tanks |
- |
- |
Yes |
Asset |
Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004 |
Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004 |
Capital works deduction |
---|---|---|---|
cook tops |
own estimate |
12 |
- |
crockery |
own estimate |
5 |
- |
cutlery |
own estimate |
5 |
- |
dishwashers |
own estimate |
10 |
- |
fixtures (including bench tops, cupboards, sinks, tapware and tiles) |
- |
- |
Yes |
freezers |
13⅓ |
12 |
- |
garbage disposal units |
6⅔ |
10 |
- |
microwave ovens |
6⅔ |
10 |
- |
ovens |
own estimate |
12 |
- |
range hoods |
own estimate |
12 |
- |
refrigerators |
13⅓ |
12 |
- |
stoves |
20 |
12 |
- |
water filters, electrical |
own estimate |
15 |
- |
water filters, fixed (attached to plumbing) |
- |
- |
Yes |
Asset |
Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004 |
Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004 |
Capital works deduction |
---|---|---|---|
clothes dryers |
own estimate |
10 |
- |
fixtures (including tapware, tiles and tubs) |
- |
- |
Yes |
ironing boards, freestanding |
own estimate |
7 |
- |
ironing boards, other than freestanding |
- |
- |
Yes |
irons |
own estimate |
5 |
- |
washing machines |
6⅔ |
10 |
- |
Asset |
Deduction for decline in value (effective life in years) for assets acquired before 1 July 2004 |
Deduction for decline in value (effective life in years) for assets acquired from 1 July 2004 |
Capital works deduction |
---|---|---|---|
automatic garage doors: |
- |
- |
- |
controls |
own estimate |
5 |
- |
motors |
own estimate |
10 |
- |
automatic garage doors (excluding controls and motors) |
- |
- |
Yes |
barbecues: |
- |
- |
- |
fixed: |
- |
- |
Yes |
sliding trays and cookers |
own estimate |
10 |
- |
freestanding |
own estimate |
5 |
- |
boat sheds |
- |
- |
Yes |
bollards, fixed |
- |
- |
Yes |
car parks, sealed |
- |
- |
Yes |
carports |
- |
- |
Yes |
clotheslines |
- |
- |
Yes |
driveways, sealed |
- |
- |
Yes |
fencing |
- |
- |
Yes |
floor carpet (including artificial grass and matting) |
own estimate |
5 |
- |
furniture, freestanding |
13⅓ |
5 |
- |
furniture, other than freestanding |
- |
- |
Yes |
garage doors (excluding motors and controls) |
- |
- |
Yes |
garden awnings and shade structures, fixed |
- |
- |
Yes |
gardening watering installations: |
- |
- |
- |
control panels |
own estimate |
5 |
- |
pumps |
20 |
5 |
- |
timing devices |
own estimate |
5 |
- |
gardening watering installations (excluding control panels, pumps and timing devices) |
- |
- |
Yes |
garden lights, fixed |
- |
- |
Yes |
garden lights, solar |
own estimate |
8 |
- |
garden sheds, freestanding |
own estimate |
15 |
- |
garden sheds, other than freestanding |
- |
- |
Yes |
gates, electrical: |
- |
- |
- |
controls |
own estimate |
5 |
- |
motors |
own estimate |
10 |
- |
gates (excluding electrical controls and motors) |
- |
- |
Yes |
jetties (including boat sheds and pontoons) |
- |
- |
Yes |
letterboxes |
- |
- |
Yes |
operable pergola louvres: |
- |
- |
- |
controls |
own estimate |
15 |
- |
motors |
own estimate |
15 |
- |
operable pergola louvres (excluding controls and motors) |
- |
- |
Yes |
paths |
- |
- |
Yes |
retaining walls |
- |
- |
Yes |
saunas (excluding heating assets) |
- |
- |
Yes |
sauna heating assets |
13⅓ |
15 |
- |
screens, fixed (including glass screens) |
- |
- |
Yes |
septic tanks |
- |
- |
Yes |
sewage treatment assets: |
- |
- |
- |
controls |
own estimate |
8 |
- |
motors |
own estimate |
8 |
- |
sewage treatment assets (excluding controls and motors) |
- |
- |
Yes |
spas: |
- |
- |
- |
fixed: |
- |
- |
Yes |
chlorinators |
13⅓ |
12 |
- |
filtration (including pumps) |
13⅓ |
12 |
- |
heaters (electric or gas) |
13⅓ |
15 |
- |
freestanding (incorporating blowers, controls, filters, heaters and pumps) |
20 |
17 |
- |
swimming pool assets: |
- |
- |
- |
chlorinators |
13⅓ |
12 |
- |
cleaning |
13⅓ |
7 |
- |
filtration (including pumps) |
13⅓ |
12 |
- |
heaters: |
- |
- |
- |
electric |
13⅓ |
15 |
- |
gas |
13⅓ |
15 |
- |
solar |
13⅓ |
20 |
- |
swimming pools |
- |
- |
Yes |
tennis court assets: |
- |
- |
- |
cleaners |
own estimate |
3 |
- |
drag brooms |
own estimate |
3 |
- |
nets |
own estimate |
5 |
- |
rollers |
own estimate |
3 |
- |
umpire chairs |
own estimate |
15 |
- |
tennis court assets, fixed (including fences, lights, posts and surfaces) |
- |
- |
Yes |
Asset |
Deduction for |
Deduction for |
Capital works deduction |
---|---|---|---|
access control systems: |
- |
- |
- |
code pads |
own estimate |
5 |
- |
door controllers |
own estimate |
5 |
- |
readers: |
- |
- |
- |
proximity |
own estimate |
7 |
- |
swipe card |
own estimate |
3 |
- |
closed circuit television systems: |
- |
- |
- |
cameras |
6⅔ |
4 |
- |
monitors |
6⅔ |
4 |
- |
recorders: |
- |
- |
- |
digital |
own estimate |
4 |
- |
time lapse |
own estimate |
2 |
- |
switching units (including multiplexes) |
own estimate |
5 |
- |
doors and screens |
- |
- |
Yes |
security systems: |
- |
- |
- |
code pads |
6⅔ |
5 |
- |
control panels |
6⅔ |
5 |
- |
detectors (including glass, passive infrared, and vibration) |
6⅔ |
5 |
- |
global system for mobiles (GSM) units |
6⅔ |
5 |
- |
noise makers (including bells and sirens) |
6⅔ |
5 |
- |
Asset |
Deduction for decline in value (effective life in years) for assets acquired before 1 July 2003 |
Deduction for decline in value (effective life in years) for assets acquired from 1 July 2003 |
Capital works deduction |
---|---|---|---|
air conditioning assets (excluding ducting, pipes and vents): |
See air conditioning plant below |
- |
- |
air handling units |
- |
20 |
- |
chillers: |
- |
- |
- |
absorption |
- |
25 |
- |
Centrifugal |
- |
20 |
- |
volumetrics (including reciprocating, rotary, screw, scroll): |
- |
- |
- |
air-cooled |
- |
15 |
- |
water-cooled |
- |
20 |
- |
condensing sets |
- |
15 |
- |
cooling towers |
- |
15 |
- |
damper motors (including variable air volume box controller) |
- |
10 |
- |
fan coil units (connected to condensing set) |
- |
15 |
- |
mini split systems up to 20kW (including ceiling, floor and high wall split system) |
- |
10 |
- |
packaged air conditioning units |
- |
15 |
- |
pumps |
- |
20 |
- |
room units |
- |
10 |
- |
air conditioning ducts, pipes and vents |
- |
|
Yes |
Asset |
Deduction for decline in value (effective life in years) for assets acquired before 1 July 2003 |
Deduction for decline in value (effective life in years) for assets acquired from 1 July 2003 |
Capital works deduction |
---|---|---|---|
central type (including ducting and vents) |
13⅓ |
- |
- |
structural alterations and additions associated with the installation of this plant which forms an integral part of it |
100 |
- |
- |
room units |
10 |
- |
- |
solar-energy powered |
13⅓ |
- |
- |