Taxation Ruling
TR 2011/2
Income tax: effective life of depreciating assets (applicable from 1 July 2011)
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Effective lives (Asset Categories)
Table B as at 1 July 2011
| A | ||||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
|
| Advertising Samples and Designs (for decorative steel and iron work) | 40 | 1 Jan 2001 | ||
| Advertising Signs: | ||||
| Billboards (hoarding) | 20 | 1 Jan 2001 | ||
| Roller board (moving surface) | 6 ⅔ | 1 Jan 2001 | ||
| Solar powered (real estate signs) | 13 ⅓ | 1 Jan 2001 | ||
| Air compressors: | ||||
| Compressors - reciprocating | 7 | * | 1 Jul 2008 | |
| Compressors - rotary screw | 10 | * | 1 Jul 2008 | |
| 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 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 | |
| Aircraft: | ||||
| Aeroplane: | ||||
| General Use | 20 | * # | 1 Jul 2002 | |
| Used predominantly for agricultural spraying or agricultural dusting | 10 | * # | 1 Jul 2002 | |
| Gliders/sailplanes | 10 | 1 Jan 2001 | ||
| Helicopter: | ||||
| General Use | 20 | * # | 1 Jul 2002 | |
| Used predominantly for mustering, agricultural spraying or agricultural dusting | 10 | * # | 1 Jul 2002 | |
| Hot air balloons: | ||||
| Envelope and cane basket | 3 | 1 Jan 2001 | ||
| Associated equipment (inflator fan, burner unit, fuel cylinders) | 10 | 1 Jan 2001 | ||
| Amenities Provided For Employees (sanitary ware, etc., forming part of toilet accommodation or washing facilities) | 20 | 1 Jan 2001 | ||
| Art Works | 100 | 1 Jan 2001 | ||
| Automatic Teller Machine | 8 | * | 1 Jul 2001 | |
| B | ||||
| Battery Chargers | 20 | 1 Jan 2001 | ||
| Batteries (Storage) | 13 ⅓ | 1 Jan 2001 | ||
| Bending machines (bar, angle and rod) | 10 | * | 1 Jul 2008 | |
| Bicycles | 10 | 1 Jan 2001 | ||
| Binoculars | 10 | 1 Jan 2001 | ||
| Block and brick elevators, portable | 10 | * | 1 Jul 2008 | |
| Boilers | 20 | 1 Jul 2005 | ||
| Boiler pumps | 5 | * | 1 Jul 2005 | |
| Boom Gates | 10 | 1 Jan 2001 | ||
| Boring Drill (rotary mole, underground) | 3 ⅓ | 1 Jan 2001 | ||
| Boring Plant | 10 | 1 Jan 2001 | ||
| Bottle Washing Machine | 10 | 1 Jan 2001 | ||
| Building maintenance units | 35 | * | 1 Jul 2005 | |
| Buildings: | ||||
| To the extent that they form an integral part of plant and machinery: | ||||
| Brick, stone or concrete structures | 100 | 1 Jan 2001 | ||
| Gantries | 33 ⅓ | 1 Jan 2001 | ||
| Other structures | 33 ⅓ | 1 Jan 2001 | ||
| Freezing Works: | 1 Jan 2001 | |||
| Brick, stone or concrete structure | 100 | 1 Jan 2001 | ||
| Wholly wooden structure | 20 | 1 Jan 2001 | ||
| Primary Production, Forestry and Pearling Industries: | ||||
| Non-residential: | ||||
| With brick, stone or concrete walls | 50 | 1 Jan 2001 | ||
| With wood and/or iron walls | 33 | 1 Jan 2001 | ||
| Bulk Liquid Bags | 3 | 1 Jan 2001 | ||
| Bundy Machines | 13 ⅓ | 1 Jan 2001 | ||
| C | ||||
| Cables and Wires | ||||
| Overhead: | ||||
| Bare | 50 | 1 Jan 2001 | ||
| Insulated | 20 | 1 Jan 2001 | ||
| Underground | 50 | 1 Jan 2001 | ||
| Cameras: | ||||
| Generally (including lenses, electronic flash units, enlargers, etc) | 10 | 1 Jan 2001 | ||
| Used for street photography | 4 | 1 Jan 2001 | ||
| Caravans: | ||||
| Generally | 6 ⅔ | 1 Jan 2001 | ||
| Used only within the confines of a caravan park | 10 | 1 Jan 2001 | ||
| Car Parking (hydraulic elevated platforms and hoists including control equipment) | 10 | 1 Jan 2001 | ||
| Carpets: | ||||
| in commercial office buildings | 8 | * | 1 Jul 2005 | |
| In ten-pin bowling centres | 4 | 1 Jan 2001 | ||
| Casks: | ||||
| Stainless steel | 10 | 1 Jan 2001 | ||
| Other | 13 ⅓ | 1 Jan 2001 | ||
| Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as 'plant') | 50 | 1 Jan 2001 | ||
| Compaction: | ||||
| Compactors - flat plate | 8 | * | 1 Jul 2008 | |
| Compactors - vertical rammer | 6 | * | 1 Jul 2008 | |
| Compressors | ||||
| Ammonia: | ||||
| Horizontal | 20 | 1 Jan 2001 | ||
| Vertical | 13 ⅓ | 1 Jan 2001 | ||
| Computers: | ||||
| Generally | 4 | * | 1 Jan 2001 | |
| Free access floors in computer rooms | 50 | 1 Jan 2001 | ||
| Laptops | 3 | * | 1 Jan 2001 | |
| 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 | |
| Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism) | 6 ⅔ | 1 Jan 2001 | ||
| Cranes: | ||||
| Electrical or otherwise | 20 | 1 Jan 2001 | ||
| Gantries | 33 ⅓ | 1 Jan 2001 | ||
| Crates | 4 | 1 Jan 2001 | ||
| Curing Barns (galvanised steel and marine ply) | 13 ⅓ | 1 Jan 2001 | ||
| Curtains and Drapes | 6 | * | 1 Jul 2004 | |
| D | ||||
| Delivery tube system (air pressure) | 10 | 1 Jan 2001 | ||
| Docks (floating) | 20 | 1 Jan 2001 | ||
| Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, excluding doors) | 15 | * | 1 Jul 2005 | |
| Dozers/Front End Loaders | 9 | * | 1 Jul 2002 | |
| Drink dispensing machines | 10 | * | 1 Jul 2005 | |
| E | ||||
| Elevated work platforms: | ||||
| Boom (including knuckle and telescopic) | 15 | * | 1 Jan 2006 | |
| Personal | 10 | * | 1 Jan 2006 | |
| Scissor | 10 | * | 1 Jan 2006 | |
| Engineering Works Machinery Installed | 20 | 1 Jan 2001 | ||
| Engines | 20 | 1 Jan 2001 | ||
| Escalators (machinery and their moving parts) | 20 | * | 1 Jan 2003 | |
| F | ||||
| Fences: | ||||
| Electric | 20 | 1 Jan 2001 | ||
| Wire mesh (demountable used for partitioning purposes) | 20 | 1 Jan 2001 | ||
| 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: | ||||
| A C variable speed drive | 10 | * | 1 Jul 2004 | |
| Pressurisation and extraction fans | 25 | * | 1 Jul 2004 | |
| Sensors | 10 | * | 1 Jul 2004 | |
| Floor Coverings (linoleum and vinyl) | 10 | 1 Jan 2001 | ||
| Fogging Machines (insecticide) | 8 | 1 Jan 2001 | ||
| Forklifts | 11 | * | 1 Jul 2002 | |
| Formwork, beams and props, steel | 10 | * | 1 Jul 2008 | |
| Foundation of plant and machinery which forms an integral part of the plant and machinery | 50 | 1 Jan 2001 | ||
| Furniture, freestanding: | ||||
| Bookcases: | ||||
| Timber | 15 | * | 1 Jul 2005 | |
| Metal | 20 | * | 1 Jul 2005 | |
| Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): | ||||
| Timber/laminated | 15 | * | 1 Jul 2005 | |
| Metal | 20 | * | 1 Jul 2005 | |
| Chairs | 10 | * | 1 Jul 2005 | |
| Desks | 20 | * | 1 Jul 2005 | |
| Mobile storage units (compactus type) | 25 | * | 1 Jul 2005 | |
| Reception (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 | |
| G | ||||
| Galvanising Plant | 10 | * | 1 Jan 2002 | |
| Garbage Bins | 6 ⅔ | 1 Jan 2001 | ||
| Generators (see in Table B, Power supply assets) | ||||
| Grinding Machine (surface) | 10 | 1 Jan 2001 | ||
| H | ||||
| Hand Dryers (electrically operated) | 10 | 1 Jan 2001 | ||
| Heating Units (electronic) | 10 | 1 Jan 2001 | ||
| Hot water installations for commercial office buildings (excluding commercial boilers and piping) | 15 | * | 1 Jul 2005 | |
| I | ||||
| Ice-making Machinery: | ||||
| Condensers | 13 ⅓ | 1 Jan 2001 | ||
| Expansion pipes | 40 | 1 Jan 2001 | ||
| General machinery | 13 ⅓ | 1 Jan 2001 | ||
| Ice moulds | 5 | 1 Jan 2001 | ||
| Incinerettes (gas or electrically fired) | 20 | 1 Jan 2001 | ||
| Industrial Trailers (relocatable) | 10 | 1 Jan 2001 | ||
| Intercom System (pipe-in music system) | 8 ⅓ | 1 Jan 2001 | ||
| J | ||||
| Jetties (boat shed) | 40 | 1 Jan 2001 | ||
| Judges' Robes: | ||||
| Court dress for ceremonial occasions | 5 | 1 Jan 2001 | ||
| Other robes | 13 ⅓ | 1 Jan 2001 | ||
| K | ||||
| Kilns: | ||||
| Brick | 20 | 1 Jan 2001 | ||
| Charcoal burning | 20 | 1 Jan 2001 | ||
| Rapid fire shuttle type (used in the manufacture of ceramic tiles) | 13 ⅓ | 1 Jan 2001 | ||
| L | ||||
| Laboratory Equipment | 13 ⅓ | 1 Jan 2001 | ||
| Ladders (including stepladders, work platforms extension ladders, trestles and planks): | ||||
| Aluminium | 4 | * | 1 Jan 2006 | |
| Fibreglass | 4 | * | 1 Jan 2006 | |
| Laser Beam Construction Tools | 10 | 1 Jan 2001 | ||
| Laser Cutting Machine: | ||||
| Workhandler | 10 | 1 Jan 2001 | ||
| Industrial laser | 5 | 1 Jan 2001 | ||
| CNC control | 5 | 1 Jan 2001 | ||
| Water chiller | 5 | 1 Jan 2001 | ||
| Laser Typesetting | 5 | 1 Jan 2001 | ||
| Lathes: | ||||
| Computer controlled | 10 | 1 Jan 2001 | ||
| Engineering works (machinery installed) | 20 | 1 Jan 2001 | ||
| Wood working plant | 13 ⅓ | 1 Jan 2001 | ||
| Lawn Mower: | ||||
| Motor | 6 ⅔ | 1 Jan 2001 | ||
| Self propelled | 5 | 1 Jan 2001 | ||
| Lens (optical) | 10 | 1 Jan 2001 | ||
| Letter Boxes (aluminium, nylon, brass) | 40 | 1 Jan 2001 | ||
| Levels: | ||||
| Dumpy | 7 | * | 1 Jul 2008 | |
| Laser beam | 10 | * | 1 Jul 2008 | |
| Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) | 5 | * | 1 Jul 2008 | |
| Library (professional) | 10 | 1 Jan 2001 | ||
| Lift (elevated work platforms): | ||||
| Boom (including knuckle and telescopic) | 15 | * | 1 Jan 2006 | |
| Personal | 10 | * | 1 Jan 2006 | |
| Scissor | 10 | * | 1 Jan 2006 | |
| Lifts (including dumbwaiters, hydraulic lifts and traction lifts) | 30 | * | 1 Jan 2003 | |
| Lighting Control System (microprocessor based) | 5 | 1 Jan 2001 | ||
| Lighting Plant (electric) | 20 | 1 Jan 2001 | ||
| Lighting System (fluorescent) | 20 | 1 Jan 2001 | ||
| Lightning arresters | 50 | 1 Jan 2001 | ||
| Livestock (working beasts, beasts of burden in business other than Primary Production and Camels) | 10 | 1 Jan 2001 | ||
| 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 | ||||
| Mini Lab | 10 | 1 Jan 2001 | ||
| 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 | |
| Mini Spot Console | 10 | 1 Jan 2001 | ||
| Modular Switching System | 10 | 1 Jan 2001 | ||
| Motor Graders | 10 | * | 1 Jul 2002 | |
| Motor vehicles, etc: | ||||
| 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 Jan 2001 | ||
| 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 | |
| Motor cycles and scooters | 6 ⅔ | 1 Jan 2001 | ||
| 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 operations) | 15 | *# | 1 Jan 2005 | |
| For Garbage compactor trucks see Table A, Waste disposal services (29110) | ||||
| Moving walks | 20 | * | 1 Jan 2003 | |
| Musical Instruments, etc: | ||||
| Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) | 6 ⅔ | * | 1 Jan 2001 | |
| Brass | 10 | * | 1 Jan 2001 | |
| Keyboard (Acoustic) | 10 | * | 1 Jan 2001 | |
| Keyboard (Electric) | 5 | * | 1 Jan 2001 | |
| Percussion | 5 | * | 1 Jan 2001 | |
| Stringed | 10 | * | 1 Jan 2001 | |
| Woodwind | 10 | * | 1 Jan 2001 | |
| N | ||||
| O | ||||
| Office Machines and Equipment: | ||||
| Calculators | 10 | 1 Jan 2001 | ||
| Dictaphones | 10 | 1 Jan 2001 | ||
| Electronic whiteboard | 6 | * | 1 Jan 2001 | |
| Enveloping machine | 6 | * | 1 Jan 2001 | |
| Facsimile machine | 5 | * | 1 Jan 2001 | |
| Letter Inserter (automatic) | 10 | 1 Jan 2001 | ||
| Mailing machine | 5 | * | 1 Jan 2001 | |
| Multi function machine (includes fax, copy, print and scan function) | 5 | * | 1 Jan 2001 | |
| Photo copying machines | 5 | * | 1 Jan 2001 | |
| Shredders | 15 | * | 1 Jul 2005 | |
| Trolleys | 15 | * | 1 Jul 2005 | |
| Whiteboards | 10 | * | 1 Jul 2005 | |
| Ovens: | ||||
| Microwave | 6 ⅔ | 1 Jan 2001 | ||
| Oxygen Acetylene Plant | 20 | 1 Jan 2001 | ||
| P | ||||
| 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 | |
| Painting equipment (airless spray) | 10 | 1 Jan 2001 | ||
| Paint-tinting and Colour Blending Machines | 5 | 1 Jan 2001 | ||
| Pallets | 5 | 1 Jan 2001 | ||
| Parachute | 3 | 1 Jan 2001 | ||
| Partitions (demountable) | 20 | 1 Jul 2005 | ||
| Pentex Total Station | 5 | 1 Jan 2001 | ||
| Plants: | ||||
| Live (indoor) | 5 | 1 Jan 2001 | ||
| Simulated | 13 ⅓ | 1 Jan 2001 | ||
| Point of sale assets: | ||||
| Cash registers, standalone type | 10 | * | 1 Jul 2005 | |
| Cash transfer system assets, pneumatic type (including printercircuit 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 | |
| Poles: | ||||
| Steel (set in concrete) | 40 | 1 Jan 2001 | ||
| Wooden: | ||||
| Set in concrete | 20 | 1 Jan 2001 | ||
| Not set in concrete | 10 | 1 Jan 2001 | ||
| Portable Toilet | 10 | 1 Jan 2001 | ||
| Powder Coating Machine | 6 ⅔ | 1 Jan 2001 | ||
| 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) system: | ||||
| Line interactive types | 5 | * | 1 Jul 2005 | |
| On line double conversion types | 10 | * | 1 Jul 2005 | |
| Generators, portable (incorporating attached engine management and generator monitoring instruments) | ||||
| Diesel | 10 | * | 1 Jul 2008 | |
| Petrol | 5 | * | 1 Jul 2008 | |
| 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 | |
| Projectors | 10 | 1 Jan 2001 | ||
| Public address and paging system assets (including amplifiers, audio speakers and microphones) | 12 | * | 1 Jul 2005 | |
| Pumps | 20 | 1 Jan 2001 | ||
| R | ||||
| Radio Sets: | ||||
| Generally | 10 | 1 Jan 2001 | ||
| Two-way radios and transceivers | 6 ⅔ | 1 Jan 2001 | ||
| Refrigeration assets: | ||||
| Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) | 10 | * | 1 Jul 2005 | |
| Ice making machines | 8 | * | 1 Jul 2005 | |
| Insulation panels used in cool or freezer rooms | 40 | * | 1 Jul 2005 | |
| Regeneration (acid) Unit | 10 | 1 Jan 2001 | ||
| Robots (industrial) | 10 | 1 Jan 2001 | ||
| S | ||||
| Saddlery and Harness | 10 | 1 Jan 2001 | ||
| Sale Yards (stock and station agents) | 20 | 1 Jan 2001 | ||
| Sand/Coating System | 10 | 1 Jan 2001 | ||
| Sauna and Spa (prefabricated type) | 13 ⅓ | 1 Jan 2001 | ||
| Saws, bench and mitre, portable | 7 | * | 1 Jul 2008 | |
| Scaffolding: | ||||
| Aluminium | 5 | * | 1 Jan 2006 | |
| Fibreglass | 5 | * | 1 Jan 2006 | |
| Steel | 15 | * | 1 Jan 2006 | |
| Scales (platform) | 20 | 1 Jan 2001 | ||
| 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 | |
| Bullet resistant screens (not forming part of the building) | 20 | 1 Jan 2001 | ||
| Camera scanning (of type used in large retail establishments) | 6 ⅔ | 1 Jan 2001 | ||
| 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 | |
| Electronic tags (releases - retail stores) | 6 ⅔ | 1 Jan 2001 | ||
| 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) unit | 5 | * | 1 Jul 2004 | |
| Noise maker (including alarms and bells) | 5 | * | 1 Jul 2004 | |
| Sewing Machines | 10 | 1 Jan 2001 | ||
| Sheds: | ||||
| Portable (nomadic type industry) | 10 | 1 Jan 2001 | ||
| Humidification | 20 | 1 Jan 2001 | ||
| Signage for business identification (including lighting for signs) | 10 | 1 Jul 2005 | ||
| Silos: | ||||
| Bulk handling: | ||||
| Ancillary mechanical equipment | 13 ⅓ | 1 Jan 2001 | ||
| 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 | |
| Sonar Supersonic Equipment (similar to seismic equipment) | 13 ⅓ | 1 Jan 2001 | ||
| Sound Processing System (electronic digital) | 6 ⅔ | 1 Jan 2001 | ||
| Spa (fibreglass) | 20 | 1 Jan 2001 | ||
| Spectrometer (computerised x-ray system for mineral analysis) | 10 | 1 Jan 2001 | ||
| Spray Booth | 6 ⅔ | 1 Jan 2001 | ||
| Standards: | ||||
| Iron or steel (including brackets, crossarms, etc) | 40 | 1 Jan 2001 | ||
| Concrete, brick or stone | 100 | 1 Jan 2001 | ||
| Strongrooms (demountable) and strongroom doors | 100 | 1 Jan 2001 | ||
| Stuffed Crocodiles | 20 | 1 Jan 2001 | ||
| Suitcase | 10 | 1 Jan 2001 | ||
| 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 Jan 2001 | ||
| Synthetic Lawn Surface | 10 | 1 Jan 2001 | ||
| T | ||||
| Tank Stands: | ||||
| Brick, stone or concrete | 50 | 1 Jan 2001 | ||
| Wood and/or iron | 33 ⅓ | 1 Jan 2001 | ||
| Tape Recorders | 10 | 1 Jan 2001 | ||
| Tarpaulins (canvas or plastic) | 6 ⅔ | 1 Jan 2001 | ||
| Telephone Installations: | ||||
| Answering machines | 6 ⅔ | 1 Jan 2001 | ||
| Car phone | 6 ⅔ | 1 Jan 2001 | ||
| Cellular mobile | 6 ⅔ | 1 Jan 2001 | ||
| Complete telephone system (comprising switchboards, instruments, cables etc) | 20 | 1 Jan 2001 | ||
| PABX computerised assets | 10 | * | 1 Jan 2005 | |
| Public telephones | 10 | 1 Jan 2001 | ||
| Reservation system (data print) | 20 | 1 Jan 2001 | ||
| Telephone hand sets | 10 | * | 1 Jul 2005 | |
| Television Receivers: | ||||
| Generally | 10 | 1 Jan 2001 | ||
| Used for hire | 6 ⅔ | 1 Jan 2001 | ||
| Ticket Issuing Machines (public transport) | 13 ⅓ | 1 Jan 2001 | ||
| Tools (loose) | 5 | 1 Jan 2001 | ||
| Tractors | 12 | * | 1 Jul 2007 | |
| Transport Cases (steel) | 10 | 1 Jan 2001 | ||
| Turnstiles | 20 | 1 Jan 2001 | ||
| V | ||||
| Vacuum Cleaners (electric) | 10 | 1 Jan 2001 | ||
| Vending Machine | 5 | * | 1 Jul 2001 | |
| Ventilation fans (excluding ducting, piping and vents) | 20 | 1 Jan 2005 | ||
| W | ||||
| 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 | |
| Door control and motor drive systems (incorporating chains, controls, motor and sensors), 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 | |
| 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 | |
| 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 | ||
| 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 gun): | ||||
| 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 | 15 | * | 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 | |
| Weighbridges | 25 | 1 Jan 2001 | ||
| Weighing Machines | 10 | 1 Jan 2001 | ||
| Welders: | ||||
| Diesel | 10 | * | 1 Jul 2008 | |
| Electric | 5 | * | 1 Jul 2008 | |
| Welding Plant: | ||||
| Automatic (used at sea on construction of a submarine pipeline) | 10 | 1 Jan 2001 | ||
| Wells | 40 | 1 Jan 2001 | ||
| Wheelbarrows | 10 | 1 Jan 2001 | ||
| Window blinds used in commercial buildings | 20 | * | 1 Jul 2005 | |
| X | ||||
| Y | ||||
| Z | ||||
Footnotes
All legislative references are to the ITAA 1997 unless otherwise indicated.
Defined as water containing in excess of 10 parts of salt per 1,000 parts of water.
Not issued as a draft
References
ATO references:
NO 99/132027; 2000/20567; 2003/11601; 2004/17815;
ISSN: 1039-0731
Related Rulings/Determinations:
IT 2685
TR 2000/18
TR 2006/5
TR 2006/15
TR 2007/3
TR 2008/4
TR 2009/4
TR 2010/2
Subject References:
Commissioner's determination of effective life
Commissioner's effective life schedule
decline in value
depreciating assets
depreciation
depreciation rates
effective life
self assessment of effective life
Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-100
ITAA 1997 40-100(4)
ITAA 1997 40-100(4)(b)
ITAA 1997 40-105(1)
ITAA 1997 40-110
ITAA 1997 Subdiv 40-B
ITAA 1997 Subdiv 40-E
ITAA 1997 Subdiv 40-F
ITAA 1997 Subdiv 40-G
ITAA 1997 40-520
ITAA 1997 40-555(1)
ITAA 1997 Subdiv 42-M
ITAA 1997 Div 43
ITAA 1997 Subdiv 328-D
TAA 1953
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005
| Date: | Version: | Change: | |
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