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Taxation Ruling

TR 2013/4

TR 2013/4 - Income tax: effective life of depreciating assets (applicable from 1 July 2013)

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TR 2013/4 - Effective lives (Industry Categories)
Table A as at 1 July 2013 - AGRICULTURE, FORESTRY AND FISHING

AGRICULTURE, FORESTRY AND FISHING
( 01110 to 05290 )
 
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
All terrain vehicles (ATVs) used in primary production activities 5   *   1   Jul   2007
Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20   *   1   Jul   2006
Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair :      
        General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30   *   1   Jul   2008
        Electric 20   *   1   Jul   2008
Fence energisers for electric fences:      
        Mains power 10   *   1   Jul   2008
        Portable 5   *   1   Jul   2008
Fertigation systems:      
        Pumps 3   *   1   Jul   2008
        Tanks 10   *   1   Jul   2008
Grading and packing line assets used on farm:      
        Banana assets:      
                Air rams 3   *   1   Jul   2008
                Bunch lines 10   *   1   Jul   2008
                Choppers/mulchers 8   *   1   Jul   2008
                Rails (including points) 15   *   1   Jul   2008
                Scrap conveyors 5   *   1   Jul   2008
                Tops 8   *   1   Jul   2008
                Water troughs 10   *   1   Jul   2008
        Coffee assets:      
                Dryers 15   *   1   Jul   2008
                Processors (including pulpers) 10   *   1   Jul   2008
                Fermentation tanks 10   *   1   Jul   2008
                Hullers 12   *   1   Jul   2008
                Washers/separators 10   *   1   Jul   2008
        General assets:      
                Bin tippers 15   *   1   Jul   2008
                Conveyors (including elevators) 10   *   1   Jul   2008
                Drying tunnels 15   *   1   Jul   2008
                Fungicide units 12   *   1   Jul   2008
                Receival hoppers (including water dumps) 15   *   1   Jul   2008
                Tables (including packing and sorting tables) 15   *   1   Jul   2008
                Washing assets (including brush and barrel washer) 10   *   1   Jul   2008
                Waxing assets 12   *   1   Jul   2008
        Graders:      
                Electronic 10   *   1   Jul   2008
                Mechanical 15   *   1   Jul   2008
                Optical 8   *   1   Jul   2008
        Labelling assets:      
                Labelling applicators (including in line labellers) 8   *   1   Jul   2008
                Labelling guns 3   *   1   Jul   2008
        Olive oil processing assets 15   *   1   Jul   2008
        Tree nut assets:      
                De-husking units 8   *   1   Jul   2008
                Drying silos 20   *   1   Jul   2008
                Trommels 15   *   1   Jul   2008
        Packing assets (including bagging and wrapping machines) 10   *   1   Jul   2008
        Scales (excluding platform scales) 5   *   1   Jul   2008
Livestock grids 40   *   1   Jul   2008
Motorcycles used in primary production activities 5   *   1   Jul   2007
Post driver/hole diggers 10   *   1   Jul   2008
Protective structures (including shade houses and netting constructions) 20   *   1   Jul   2006
Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40   *   1   Jan   2007
Tractors 12   *#   1   Jul   2007
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 20   *   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
Water pressure cleaners 5   *   1   Jul   2008
 
Agriculture
( 01110 to 01990 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Bee farming plant:      
        Beehives 13 ⅓   1   Jan   2001
        Processing plant 20   1   Jan   2001
Bridges (wooden) 20   1   Jan   2001
Cotton sheds (humidification) 20   1   Jan   2001
Grain, cotton, peanut and rice assets:      
        Chemical spraying assets:      
                Generally (including broad acre trailed or linkage boom and utility) 10   *   1   Jan   2007
                Self-propelled 8   *   1   Jan   2007
        General assets:      
                Aeration assets:      
                        Controllers 10   *   1   Jan   2007
                        Kits 15   *   1   Jan   2007
                Augers (including conveyors) 15   *   1   Jan   2007
                Dryers 20   *   1   Jan   2007
                Moisture meters 5   *   1   Jan   2007
                Mulchers 10   *   1   Jan   2007
                Peanut pre-cleaners 10   *   1   Jan   2007
                Slashers 7   *   1   Jan   2007
        Harvesting assets:      
                Boll buggies 15   *   1   Jan   2007
                Chaser bins 15   *   1   Jan   2007
                Combine harvesters 12   *#   1   Jul   2007
                Cotton picker/strippers 10   *#   1   Jul   2007
                Field bins 20   *   1   Jan   2007
                Fuel trailers 15   *   1   Jan   2007
                Module builders 15   *   1   Jan   2007
                Module tarpaulins 5   *   1   Jan   2007
                Peanut diggers (including peanut pullers) 10   *#   1   Jan   2007
                Peanut threshers 12   *#   1   Jul   2007
        Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering) 5   *   1   Jan   2007
        Seeding and fertilizing assets:      
                Fertilizer spreaders (including linkage and trailed) 10   *   1   Jan   2007
                Planters (including bar, box, combined seeders, precision planters and row crop planters) 15   *   1   Jan   2007
                Seed and fertilizer bins 15   *   1   Jan   2007
        Tillage assets:      
                Generally 15   *   1   Jan   2007
                Harrows 5   *   1   Jan   2007
                Laser controlled scraping assets:      
                        Transmitters 7   *   1   Jan   2007
                        Buckets 10   *   1   Jan   2007
                Rippers 10   *   1   Jan   2007
Harvester/sweeper 6 ⅔ # 1   Jan   2001
Hay and foraging assets:      
        Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12   *   1   Jan   2007
        Balers 10   *   1   Jan   2007
        Bale wrappers 10   *   1   Jan   2007
        Baler and wrappers 10   *   1   Jan   2007
        Forage harvesters 10   *#   1   Jul   2007
        Hay rakes (including finger wheel, rotary and parallel) 10   *   1   Jan   2007
        Moisture probes 5   *   1   Jan   2007
        Mower conditioners:      
                Self-propelled:      
                        Attachments 8   *   1   Jan   2007
                        Prime movers 12   *   1   Jan   2007
                Trailed 8   *   1   Jan   2007
        Super conditioners (hay re-conditioners) 8   *   1   Jan   2007
        Tedders 10   *   1   Jan   2007
        Trailed bale handling assets:      
                Big square bale stackers 10   *   1   Jan   2007
                Generally (including accumulators and bale carriers) 15   *   1   Jan   2007
        Windrowers:      
                Self-propelled:      
                        Attachments 8   *   1   Jan   2007
                        Prime movers 12   *   1   Jan   2007
                Trailed 8   *   1   Jan   2007
Hop growers' plant:      
        Hop picking machines 13 ⅓   1   Jan   2001
        Kilns 20   1   Jan   2001
Horse stalls (Breeze way, Shed row) 33 ⅓   1   Jan   2001
Horticultural plants:      
        Citrus:      
                Grapefruit 30   *   1   Jan   2001
                Lemon 20   *   1   Jan   2001
                Limes 20   *   1   Jan   2001
                Mandarin 25   *   1   Jan   2001
                Orange 30   *   1   Jan   2001
        Grapevines, dried 15   *   1   Oct   2004
        Grapevines, table 15   *   1   Oct   2004
        Grapevines, wine 20   *   1   Oct   2004
        Nuts:      
                Almond 25   *   1   Jul   2001
                Cashew 25   *   1   Jul   2001
                Chestnut 25   *   1   Jul   2001
                Hazelnut 25   *   1   Jul   2001
                Jojoba 30   *   1   Jul   2001
                Macadamia 25   *   1   Jul   2001
                Pecan 25   *   1   Jul   2001
                Pistachio 25   *   1   Jul   2001
                Walnut 25   *   1   Jul   2001
        Pome:    
                Apple 20   *   1   Jan   2001
                Pear 25   *   1   Jan   2001
        Stone Fruit:      
                Apricots 10   *   1   Jan   2001
                Cherries 18   *   1   Jan   2001
                Nectarine 10   *   1   Jan   2001
                Olives 30   *   1   Jan   2001
                Peach 10   *   1   Jan   2001
                Plum 15   *   1   Jan   2001
                Prune 20   *   1   Jan   2001
        Tropical:      
                Avocado 20   *   1   Jan   2001
                Mango 30   *   1   Jan   2001
Levee banks and revetments 40   1   Jan   2001
Pea-viners, pea cleaners, vine and straw conveyors 10   1   Jan   2001
Silos:      
        Ancillary equipment 20   1   Jan   2001
        Grain (metal) 30   *   1   Jul   2001
Stud stock and thoroughbred horses 10   1   Jan   2001
Trellis 20   1   Jan   2001
 
Sheep farming
(01410)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Crutching machines, portable type 10   *   1   Jan   2007
Dipping and spraying assets for parasite control:      
        Jet spray system assets (including the race or handler dedicated to the jet spray system) 10   *   1   Jan   2007
        Mobile plunge dips 5   *   1   Jan   2007
Feeders (including grain feeders, oat feeders, hay feeders) 15   *   1   Jan   2007
Footbaths 10   *   1   Jan   2007
Instruments for measuring wool fibre fineness, laser type 10   *   1   Jan   2007
Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5   *   1   Jan   2007
Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15   *   1   Jan   2007
Weigh bars, weigh indicators and weigh platforms 10   *   1   Jan   2007
Yards, races, leadup systems and loading ramps:      
        Permanent type 40   *   1   Jan   2007
        Portable type 25   *   1   Jan   2007
Woolshed assets:      
        Grinding machine for sharpening cutters 30   *   1   Jan   2007
        Shearing machines 30   *   1   Jan   2007
        Shearing or crutching handpieces 10   *   1   Jan   2007
        Wool bale movers 10   *   1   Jan   2007
        Wool presses 20   *   1   Jan   2007
        Woolsheds and shearing sheds 50   *   1   Jan   2007
        Wool tables, steel type 20   *   1   Jan   2007
Beef cattle farming
(01420)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Cattle handling assets:      
        Calf cradles 10   *   1   Jan   2007
        Cattle crushes (hydraulic and manual) 10   *   1   Jan   2007
        NLIS and other readers 5   *   1   Jan   2007
        Scales, weigh indicators and loading bars 5   *   1   Jan   2007
Cattle yards including races and coolers (steel and timber):      
        Permanent type 30   *   1   Jan   2007
        Portable type 20   *   1   Jan   2007
Feed bins including hay racks 15   *   1   Jan   2007
Feed handling assets:      
        Bale feeders 10   *   1   Jan   2007
        Feed mixers 10   *   1   Jan   2007
        Silage and feedout wagons 10   *   1   Jan   2007
Loading ramps 20   *   1   Jan   2007
Manure and fertilizer spreaders 10   *   1   Jan   2007
Saddlery and harness 10   *   1   Jan   2007
 
Beef cattle feedlots
(01430)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Cattle handling assets:      
        Cattle crushes (hydraulic and manual) 6   *   1   Jan   2007
        Cattle induction and transfer yards (steel and timber) 20   *   1   Jan   2007
        Cattle treatment yards (steel and timber) 20   *   1   Jan   2007
        Cattle wash yards (steel and timber) 20   *   1   Jan   2007
        NLIS and other readers 5   *   1   Jan   2007
        Scales, weigh indicators and loading bars 5   *   1   Jan   2007
Cattle pen assets:      
        Bunk sweepers 8   *   1   Jan   2007
        Cattle pen infrastructure assets:      
                Feed bunks or troughs and aprons 20   *   1   Jan   2007
                Feed roads 20   *   1   Jan   2007
                Pen earthworks 20   *   1   Jan   2007
                Pen fences and gates (steel and timber) 20   *   1   Jan   2007
                Shade structures 20   *   1   Jan   2007
        Pen scrapers 10   *   1   Jan   2007
Feed milling and handling assets:      
        Ancillary grain handling equipment:      
                Augers 10   *   1   Jan   2007
                Conveyors and elevators 15   *   1   Jan   2007
        Bulk and segregated commodity storage facilities (incorporating bunkers) 30   *   1   Jan   2007
        Feed mixers 7   *   1   Jan   2007
        Feed mixer trucks 7   *   1   Jan   2007
        Grain cleaners 10   *   1   Jan   2007
        Grain processing assets:      
                Roller mills 15   *   1   Jan   2007
                Steam flaking chests 15   *   1   Jan   2007
                Steam flaking surge bins 15   *   1   Jan   2007
                Tempering silos:      
                        Glass fused to steel 50   *   1   Jan   2007
                        Stainless steel 15   *   1   Jan   2007
                        Galvanised steel 12   *   1   Jan   2007
        Receival pits and hoppers 25   *   1   Jan   2007
        Roughage processing assets (including tub rinders) 7   *   1   Jan   2007
        Sampling and testing assets 5   *   1   Jan   2007
        Silos and bins used for storing dry grain:      
                Concrete 50   *   1   Jan   2007
                Steel 20   *   1   Jan   2007
        Tank storages for liquid feed supplements 15   *   1   Jan   2007
Loading ramps 20   *   1   Jan   2007
Manure composting and screening machines 15   *   1   Jan   2007
Dairy cattle farming
(01600)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Automatic calf feeders 10   *   1   Jul   2007
Barn fed dairy farms:      
        Bulk and segregated commodity storage facilities (incorporating bunkers) 30   *   1   Jul   2007
        Exercise yards 20   *   1   Jul   2007
        Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20   *   1   Jul   2007
Cattle handling assets:      
        Air operated gates 10   *   1   Jul   2007
        All terrain vehicles (ATVs) 3   *   1   Jul   2007
        Automatic drafting systems 7   *   1   Jul   2007
        Automatic ID systems 7   *   1   Jul   2007
        Automatic weighing systems and cattle scales 5   *   1   Jul   2007
        Backing gates 15   *   1   Jul   2007
        Calf cradles 10   *   1   Jul   2007
        Cattle crushes 10   *   1   Jul   2007
        Cattle laneways 30   *   1   Jul   2007
        Cattle yards (including loading ramps) 30   *   1   Jul   2007
        Dairy milking sheds 30   *   1   Jul   2007
        Dairy yards and races 20   *   1   Jul   2007
        Teat spraying systems:      
                Automatic 7   *   1   Jul   2007
                Manual 10   *   1   Jul   2007
Clean up assets:      
        High pressure pumps and hoses 10   *   1   Jul   2007
        Hot water services 10   *   1   Jul   2007
        Milk line washing systems:      
                Automatic 10   *   1   Jul   2007
                Manual 10   *   1   Jul   2007
Feed milling and handling assets:      
        Augers 10   *   1   Jul   2007
        Conveyors and elevators 15   *   1   Jul   2007
        Feed pads and bunkers 30   *   1   Jul   2007
        Feeding systems:      
                Automatic 12   *   1   Jul   2007
                Manual 15   *   1   Jul   2007
        Feed mixers 7   *   1   Jul   2007
        Grain mills (including roller mills, disc mills and hammer mills) 15   *   1   Jul   2007
        Manure spreaders 10   *   1   Jul   2007
        Silage pits 40   *   1   Jul   2007
        Silage wagons 10   *   1   Jul   2007
        Silos (steel) 20   *   1   Jul   2007
        Telescopic handlers 10   *   1   Jul   2007
        Tub grinders 7   *   1   Jul   2007
Milking and milk handling assets:      
        Automatic cluster removers 10   *   1   Jul   2007
        Bailing systems:      
                Herringbone (including swing over, double up and rapid exit) 15   *   1   Jul   2007
                Rotary 15   *   1   Jul   2007
                Walk through 15   *   1   Jul   2007
        Filters 15   *   1   Jul   2007
        Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15   *   1   Jul   2007
        Milk meters and recording jars (including conductivity sensors) 10   *   1   Jul   2007
        Milk vats 25   *   1   Jul   2007
        Plate coolers 15   *   1   Jul   2007
        Receivers 15   *   1   Jul   2007
        Refrigeration compressors 10   *   1   Jul   2007
 
Nursery and floriculture production
(01110 to 01150)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Chemical spraying assets:        
        Generally (including broad acre trailed or linkage boom and utility) 10   *   1   Jul   2006
Environmental control assets:        
        Boilers (including piping) 20   *   1   Jul   2006
        Control systems 10   *   1   Jul   2006
        Evaporative coolers 10   *   1   Jul   2006
        Heating assets 10   *   1   Jul   2006
        Instruments (including sensors) 10   *   1   Jul   2006
        Retractable screens 8   *   1   Jul   2006
        Ventilation fans 5   *   1   Jul   2006
Fertigation system assets (incorporating control systems, pumps and tanks) 10   *   1   Jul   2006
General assets:        
        Bins and pallets 5   *   1   Jul   2006
        Fertiliser spreaders 10   *   1   Jul   2006
        Fumigation assets 5   *   1   Jul   2006
        Pasteurisation assets:        
                Pasteurisation rooms 20   *   1   Jul   2006
                Steam boilers 15   *   1   Jul   2006
        Racks 15   *   1   Jul   2006
        Ride on mowers 5   *   1   Jul   2006
        Refrigeration assets:        
                Insulation panels used in cool rooms 40   *   1   Jul   2006
                Refrigeration generally 10   *   1   Jul   2006
        Trailers 15   *   1   Jul   2006
        Trolleys 15   *   1   Jul   2006
        Weed mats 5   *   1   Jul   2006
Harvesting assets:        
        Bed lifters and diggers 10   *   1   Jul   2006
        Tree spades 15   *#   1   Jul   2006
Packaging assets:        
        Deleafers 15   *   1   Jul   2006
        Bunching and bundling machines 15   *   1   Jul   2006
        Grading machines 15   *   1   Jul   2006
Planting assets:        
        Benches and tables 10   *   1   Jul   2006
        Conveyors 15   *   1   Jul   2006
        Dibblers and seeders 15   *   1   Jul   2006
        Hoppers 15   *   1   Jul   2006
        Pot, punnet and tray dispensers 12   *   1   Jul   2006
        Potting machines (including pot and bag fillers) 10   *   1   Jul   2006
        Soil elevators 10   *   1   Jul   2006
        Soil mixers 10   *   1   Jul   2006
        Transplanters (plugs and seedlings) 8   *   1   Jul   2006
        Tray and punnet fillers 10   *   1   Jul   2006
        Tray washers 15   *   1   Jul   2006
        Vermiculite dispensers and coverers 15   *   1   Jul   2006
Propagation assets:        
        Heated propagators 10   *   1   Jul   2006
        Seedling and punnet trays, reusable 3   *   1   Jul   2006
Turf growing assets:        
        Chemical spraying assets:        
                Generally (including broad acre trailed or linkage boom and utility) 10   *   1   Jul   2006
        Fertiliser spreaders 10   *   1   Jul   2006
        Field top makers 10   *   1   Jul   2006
        Land planes 25   *   1   Jul   2006
        Line planters 10   *   1   Jul   2006
        Mowers (including reel and rotary mowers) 10   *   1   Jul   2006
        Net layers 10   *   1   Jul   2006
        Power harrows 10   *   1   Jul   2006
        Roll layers 10   *   1   Jul   2006
        Soil aerators 10   *   1   Jul   2006
        Trailers 15   *   1   Jul   2006
        Turf harvesters (including pedestrian and tractor mounted harvesters) 10   *#   1   Jul   2006
        Turf rollers 15   *   1   Jul   2006
        Turf seeders 15   *   1   Jul   2006
        Turf vacuums 10   *   1   Jul   2006
 
Mushroom growing
( 01210)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10   *   1   Jul   2008
Boilers (used for humidification and pasteurisation) 10   *   1   Jul   2008
Casing machines (includes casing mixers) 10   *   1   Jul   2008
Compost phase 1 assets:  
        Bunkers 10   *   1   Jul   2008
        Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4   *   1   Jul   2008
        Protective structures 10   *   1   Jul   2008
        Pumps 3   *   1   Jul   2008
Control systems (excluding personal computers) 10   *   1   Jul   2008
Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers ) 10   *   1   Jul   2008
Growing systems:      
        Shelves:      
                Aluminium 15   *   1   Jul   2008
                Other material 10   *   1   Jul   2008
        Trays:      
                Wood 5   *   1   Jul   2008
Mushroom graders 5   *   1   Jul   2008
Sheds 40   *   1   Jul   2008
Slicing machines 5   *   1   Jul   2008
Spawning machines (including supplement machines) 12   *   1   Jul   2008
Trolleys 10   *   1   Jul   2008
Tunnels/Rooms, (incorporating doors, floors, drains, frames, insulation, lighting, roofs, and walls):      
        Peak heat and spawn running 10   *   1   Jul   2008
        Growing 15   *   1   Jul   2008
Vacuum coolers 10   *   1   Jul   2008
Weighing machines 10   *   1   Jul   2008
 
Hydroponics
( 01220 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Hanging gutters 10   *   1   Jul   2007
Troughs 10   *   1   Jul   2007
Hydroponics growers may use the effective life for relevant assets shown in Nursery and Floriculture Production (01110 to 01150)
 
Vegetable and cane growing
( 01230 and 01510 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Chemical spraying assets:      
        Generally 10   *   1   Jul   2007
        Self-propelled 8   *   1   Jul   2007
Fertilizer spreaders:      
        Generally 10   *   1   Jul   2007
        Spinner 5   *   1   Jul   2007
General assets:      
        Bins:      
                Plastic 10   *   1   Jul   2007
                Timber 5   *   1   Jul   2007
        Mulch layers 12   *   1   Jul   2007
        Mulch lifters 12   *   1   Jul   2007
        Mulchers 8   *   1   Jul   2007
        Rakes (eg cane trash rake) 10   *   1   Jul   2007
        Slashers 8   *   1   Jul   2007
Harvesting assets:      
        Cane haul out bins 12   *   1   Jul   2007
        Harvesters (including cane, carrot, onion, potato and tomato) 10   *#   1   Jul   2007
        Harvesting aids (incorporating trailer and conveyor belts) 15   *   1   Jul   2007
        Onion lifters 10   *#   1   Jul   2007
        Trailers 15   *   1   Jul   2007
        Windrowers (including potato diggers, onion and potato windrowers) 10   *#   1   Jul   2007
Planting assets:      
        Billet planters 12   *   1   Jul   2007
        Potato cutters 15   *   1   Jul   2007
        Potato planters 10   *   1   Jul   2007
        Precision seeders 10   *   1   Jul   2007
        Transplanters:      
                Automated 7   *   1   Jul   2007
                Manual 10   *   1   Jul   2007
Tillage assets:      
        Generally 15   *   1   Jul   2007
        PTO operated (including rotary hoes and power harrows) 8   *   1   Jul   2007
Trellising assets:      
        Stake drivers 12   *   1   Jul   2007
        Stake pullers 12   *   1   Jul   2007
        Trellising (incorporating stakes and wire) 5   *   1   Jul   2007
        Wire winders 15   *   1   Jul   2007
 
Fruit growing
( 01310 to 01360   and   01390)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Cleaning and mulching assets:      
        Mowers (including zero turn and ride on) 8   *   1   Jul   2008
        Mulchers 6   *   1   Jul   2008
        Slashers 8   *   1   Jul   2008
        Sweeper attachments 10   *   1   Jul   2008
Crop protection assets:      
        Applicators (including temporary bird netting applicators and vine cover rollers) 15   *   1   Jul   2008
        Banana bagging machines 10   *   1   Jul   2008
        Banana ripening bags 3   *   1   Jul   2008
        Sprayers 10   *   1   Jul   2008
        Temporary bird netting 5   *   1   Jul   2008
        Under vine weeder 10   *   1   Jul   2008
        Vine covers 3   *   1   Jul   2008
Dried fruit assets:      
        Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15   *   1   Jul   2008
        Drying sheets (including ground sheets) 10   *   1   Jul   2008
        Trays 10   *   1   Jul   2008
Fertilising assets:      
        Fertigation systems:      
                Pumps 3   *   1   Jul   2008
                Tanks 10   *   1   Jul   2008
        Spreaders:      
                Generally 10   *   1   Jul   2008
                Spinners 5   *   1   Jul   2008
General assets:      
        Bins:      
                Plastic 10   *   1   Jul   2008
                Timber 5   *   1   Jul   2008
        Crates (including picking lugs) 5   *   1   Jul   2008
        Elevated work platforms 10   *   1   Jul   2008
        Frost fans 15   *   1   Jul   2008
        Mulch layers 12   *   1   Jul   2008
        Mulch lifters 12   *   1   Jul   2008
        Orchard ladders 10   *   1   Jul   2008
        Post driver/hole diggers 10   *   1   Jul   2008
        Refractometers 10   *   1   Jul   2008
        Water pressure cleaners 5   *   1   Jul   2008
Harvesting assets:      
        Grape harvesters 10   *   # 1   Jul   2008
        Harvest aids 15   *   1   Jul   2008
        Picking bags 3   *   1   Jul   2008
        Picking platforms 10   *   1   Jul   2008
        Picking trolleys 5   *   1   Jul   2008
        Trailers (including grape chaser bins) 15   *   1   Jul   2008
        Tree shakers 10   *   # 1   Jul   2008
Planting assets:      
        Hole burners 10   *   1   Jul   2008
        Planters 12   *   1   Jul   2008
        Tree guards 2   *   1   Jul   2008
        Trellising 20   *   1   Jul   2008
        Weed matting 5   *   1   Jul   2008
Pruning assets:      
        Chain saws 3   *   1   Jul   2008
        Electric hand pruners 3   *   1   Jul   2008
        Manual hand pruners 2   *   1   Jul   2008
        Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10   *   1   Jul   2008
        Pneumatic pruners:      
                Compressors 10   *   1   Jul   2008
                Hand tools 5   *   1   Jul   2008
        Vine leaf removers 15   *   1   Jul   2008
Tillage assets:      
        Generally 15   *   1   Jul   2008
        PTO operated (including rotary hoes and power harrows) 8   *   1   Jul   2008
 
Coffee, olive and tree nut growing
( 01370, 01390 and 01590 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Chemical spraying assets (including air blast sprayers and linkage sprayers) 10   *   1   Jul   2007
Cleaning and mulching assets:      
        Blowers 10   *   1   Jul   2007
        Mowers (including zero turn and ride on) 8   *   1   Jul   2007
        Mulchers 8   *   1   Jul   2007
        Slashers 10   *   1   Jul   2007
        Sweeper attachments 10   *   1   Jul   2007
Fertilizer spreaders 10   *   1   Jul   2007
General assets:      
        Bins:      
                Plastic 10   *   1   Jul   2007
                Timber 5   *   1   Jul   2007
        Stakes (including trellising) 3   *   1   Jul   2007
Harvesting assets:      
        Bankouts (almonds) 15   *   1   Jul   2007
        Catcher nets 10   *   1   Jul   2007
        Elevators (almonds) 12   *   1   Jul   2007
        Harvesters:      
                Coffee 10   *#   1   Jul   2007
                Olive 10   *#   1   Jul   2007
                Nuts:      
                        Generally 10   *#   1   Jul   2007
                        Macadamia mower mounted 8   *   1   Jul   2007
                        Pick ups (eg almonds) 12   *#   1   Jul   2007
                        Sweepers 12   *#   1   Jul   2007
                        Tree shakers 10   *#   1   Jul   2007
                Reservoir carts (almonds) 15   *   1   Jul   2007
                Harvesting pole rakes 5   *   1   Jul   2007
                Trailers 15   *   1   Jul   2007
Pruning assets:      
        Chain saws 5   *   1   Jul   2007
        Electric hand pruners 3   *   1   Jul   2007
        Manual hand pruners 2   *   1   Jul   2007
        Pneumatic pruners:      
                Compressor 10   *   1   Jul   2007
                Hand tools 5   *   1   Jul   2007
 
Poultry farming for breeding, eggs and meat
( 01710 to 01720 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Animal housing structures (incorporating frame, walls, roof, insulation, doors, floors and lighting) 20   *   1   Jan   2007
Animal housing environmental control assets:      
        Control systems (excluding personal computers) 10   *   1   Jan   2007
        Curtains:      
                Baffles, brooders 10   *   1   Jan   2007
                Sidewalls 5   *   1   Jan   2007
              Tunnel inlets 10   *   1   Jan   2007
        Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10   *   1   Jan   2007
        Foggers 10   *   1   Jan   2007
        Heaters 15   *   1   Jan   2007
        Minimum vents (including cabling) 12   *   1   Jan   2007
        Sensors 4   *   1   Jan   2007
        Tunnel inlet panels 15   *   1   Jan   2007
        Ventilation fans:      
                Exhaust fans (tunnel, minivent) 12   *   1   Jan   2007
                Stirrer fans 15   *   1   Jan   2007
Cages (for egg layers) 20   *   1   Jan   2007
Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15   *   1   Jan   2007
Egg conveyors (including drive units) 15   *   1   Jan   2007
Egg counters 15   *   1   Jan   2007
Egg elevators (including drive units) 15   *   1   Jan   2007
Egg grading and packing assets:      
        Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10   *   1   Jan   2007
        Pallet levellers (coil spring) 25   *   1   Jan   2007
        Palletisers 10   *   1   Jan   2007
        Trolley lifters 15   *   1   Jan   2007
Farm trolleys:      
        Chicken transport 10   *   1   Jan   2007
        Egg transport 10   *   1   Jan   2007
Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10   *   1   Jan   2007
Generators (emergency) 20   *   1   Jan   2007
Hanging cable systems (for feeders, drinkers and nest housing) 15   *   1   Jan   2007
Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15   *   1   Jan   2007
Manure conveyors (including drive units) 10   *   1   Jan   2007
Nest housing (including slatted walkways) 15   *   1   Jan   2007
Silos for feed:      
        Metal 20   *   1   Jan   2007
        Ancillary equipment:      
                Augers 10   *   1   Jan   2007
                Conveyors and elevators 15   *   1   Jan   2007
Water assets:      
        Drinking systems (including tubing, nipple drinkers,drinking cups, pressure regulators and filter units) 10   *   1   Jan   2007
Winches 10   *   1   Jan   2007
Poultry hatcheries
( 01710 to 01720 )
Air handlers 20   *   1   Jan   2007
Boilers 20   *   1   Jan   2007
Candling equipment 20   *   1   Jan   2007
Chick counters 20   *   1   Jan   2007
Chilled water plants 20   *   1   Jan   2007
Control systems (excluding personal computers) 10   *   1   Jan   2007
Condensers/heat exchangers 10   *   1   Jan   2007
Conveyors 20   *   1   Jan   2007
Generators (emergency) 20   *   1   Jan   2007
Hatcher trolleys/dollies 10   *   1   Jan   2007
Hatcher baskets 10   *   1   Jan   2007
Hatchers (including integrated controller unit) 20   *   1   Jan   2007
Hatchery buildings (incorporating frames, walls, roof, insulation, doors, floors and lighting) 40   *   1   Jan   2007
Macerators 20   *   1   Jan   2007
Separators - chick and egg 20   *   1   Jan   2007
Setter trays 10   *   1   Jan   2007
Setter trolley unloaders 20   *   1   Jan   2007
Setter trolleys 10   *   1   Jan   2007
Setters/Incubators (including integrated controller unit) 20   *   1   Jan   2007
Stacker/Destacker systems 20   *   1   Jan   2007
Transfer machines - farm trolley to setter trolley 20   *   1   Jan   2007
Transfer machines - setter tray to hatcher basket 20   *   1   Jan   2007
Vaccinators 15   *   1   Jan   2007
Vacuum/auger systems (waste) 20   *   1   Jan   2007
Washing assets 20   *   1   Jan   2007
 
Pig farming
(01920)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Animal housing assets:      
        Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20   *   1   Jul   2008
        Curtains - sidewalls 10   *   1   Jul   2008
        Floors (suspended type):      
                Concrete 10   *   1   Jul   2008
                Plastic 10   *   1   Jul   2008
                Steel 5   *   1   Jul   2008
Control systems (excluding personal computers) 10   *   1   Jul   2008
Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10   *   1   Jul   2008
Effluent separators/effluent fan extractors 10   *   1   Jul   2008
Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10   *   1   Jul   2008
Fans:      
        Exhaust (tunnel, minivent) 10   *   1   Jul   2008
        Stirrer 10   *   1   Jul   2008
Farrowing crates 10   *   1   Jul   2008
Generators (emergency) 20   *   1   Jul   2008
Heaters and heat lamps 5   *   1   Jul   2008
High pressure cleaners 3   *   1   Jul   2008
Instruments for measuring backfat or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5   *   1   Jul   2008
Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10   *   1   Jul   2008
Milling assets 10   *   1   Jul   2008
Mixing assets 10   *   1   Jul   2008
Pens (including fences, gates, stalls, farrowing crates, ramps) 10   *   1   Jul   2008
Silos:      
        Readyfeed 10   *   1   Jul   2008
        Grain storage 20   *   1   Jul   2008
Tank storage for liquid feed supplements 20   *   1   Jul   2008
Water assets:      
        Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10   *   1   Jul   2008
        Effluent tanks (concrete) 20   *   1   Jul   2008
Weigh bars, weigh indicators and weigh platforms 5   *   1   Jul   2008
 
Aquaculture
( 02011 to 02039 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Aeration assets:      
        Direct supply systems (including paddlewheels and aspirators):      
                Fresh water 6   *   1   Jul   2007
                Salt water [4] 3   *   1   Jul   2007
        Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10   *   1   Jul   2007
Aquaculture tanks:      
        Concrete 20   *   1   Jul   2007
        Fibreglass 15   *   1   Jul   2007
        Polyethylene 20   *   1   Jul   2007
        Raceways 20   *   1   Jul   2007
        Transport of live products 10   *   1   Jul   2007
Bins and crates 5   *   1   Jul   2007
Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190)      
Cooling assets (including water chillers) 10   *   1   Jul   2007
Control systems 10   *   1   Jul   2007
Environmental control structures and protective structures used in salt water environment 15   *   1   Jul   2007
Feeders (including belt, pendulum, scatter and blower) 5   *   1   Jul   2007
Graders 10   *   1   Jul   2007
Harvesting nets 4   *   1   Jul   2007
Hatching assets (including hatching containers) 10   *   1   Jul   2007
Heating assets:      
        Direct heating system (including immersion heaters):      
                Fresh water 10   *   1   Jul   2007
                Salt water 5   *   1   Jul   2007
        Indirect heating system (including heat exchangers and passive heating) 10   *   1   Jul   2007
Instruments (including sensors and water quality meters) 5   *   1   Jul   2007
Oyster farming assets:      
        Oyster growing structures (incorporating posts and racks or lines) 10   *   1   Jul   2007
        Baskets 8   *   1   Jul   2007
        Rumblers 10   *   1   Jul   2007
        Sticks 5   *   1   Jul   2007
        Trays:      
                Plastic 8   *   1   Jul   2007
                Timber 5   *   1   Jul   2007
        Vats, treatment 15   *   1   Jul   2007
Power supply assets, emergency or standby:   *     *     *  
        Generators (incorporating attached engine management and generator monitoring instruments) 15   *   1   Jul   2007
Processing assets:      
        Conveyors, elevators and hoppers 10   *   1   Jul   2007
        Cookers 10   *   1   Jul   2007
        Packaging assets (including vacuum and modified atmospheric packing) 10   *   1   Jul   2007
Refrigeration assets:      
        Insulation panels in cool or freezer rooms used in salt water environment 20   *   1   Jul   2007
Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10   *   1   Jul   2007
Water assets:      
        Aquaculture channels and ponds 20   *   1   Jul   2007
        Liners and erosion matting for ponds and channels 15   *   1   Jul   2007
        Pipes and pipelines:      
                Above ground (polyethylene and polyvinylchloride including lay flat hoses) 10   *   1   Jul   2007
                In ground (polyethylene and polyvinylchloride) 30   *   1   Jul   2007
        Pumps:      
                Generally:      
                        Fresh water 10   *   1   Jul   2007
                        Salt water 5   *   1   Jul   2007
                Single phase transfer pumps:      
                        Fresh water 5   *   1   Jul   2007
                        Salt water 3   *   1   Jul   2007
        Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10   *   1   Jul   2007
Weighing machines 5   *   1   Jul   2007
 
Forestry and logging
( 03010 to 03020 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Logging plant:      
        Cable system (including winches and high leads) 8   *   1   Jan   2001
        Forwarders 8   *   1   Jan   2001
        Harvesters and feller bunchers (includes heads) 7   *   1   Jan   2001
        Log trailers 10   *   1   Jan   2001
        Saws:      
                Mobile 8   *   1   Jan   2001
                Portable chain 2   *   1   Jan   2001
        Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7   *   1   Jan   2001
 
Fishing
( 04111 to 04199 )
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Fishing plant:      
        Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190)      
        Fish holding baskets 10   *   1   Jan   2001
        Purse seine fishing net 5   *   1   Jan   2001

Not issued as a draft

References

ATO references:
NO 99/132027; 2000/20567; 2003/11601; 2004/17815; 2005/6504; 2005/18073; 2006/25212; 2007/7796; 2008/9394; 2009/5704; 1-20KCCA6; 1-2Z8ZAX4; 1-3VCCZ0O; 1-4NMTK3G

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
TR 2011/2
TR 2012/2

Subject References:
capped lives
determination of effective life
decline in value
depreciating assets
effective life
effective life determination

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(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-105
ITAA 1997 40-110
TAA 1953

TR 2013/4 history
  Date: Version: Change:
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