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Taxation Ruling

TR 2000/18A5 - Addendum
(as at 1 January 2003)

Income tax: effective life of depreciating assets

FOI status:

may be released

Addendum

Update of Taxation Ruling TR 2000/18

Preamble

Taxation Ruling TR 2000/18 has been updated to reflect the passing of the legislation introducing statutory caps for certain assets. In addition, minor changes have been made to make the ruling easier to read.

Set out below are the paragraphs that have been affected by the update.

1. Paragraph 42

Omit the heading before paragraph 42 and substitute:

Scrapping or abandonment practices

2. Paragraph 56

Omit the paragraph; and substitute:

56. Taxation Laws Amendment Act (No.4) 2002 introduced statutory caps on the Commissioner's determined effective lives for certain assets. Where the Commissioner has determined effective lives for assets in excess of the statutory caps for those assets, they have been marked with a hash (#) in column 3 of Tables A and B.

Schedule

As part of the ongoing review being undertaken by the ATO of the effective life of assets there will be periodic consolidations of Tables A, B and F to reflect changes.

The Commissioner has made determinations that commence on 1 January 2003, pursuant to section 40-100 of the Income Tax Assessment Act 1997, determining the effective life of the following:

•
Bauxite crushing and handling, alumina refining and aluminium smelting assets;
•
Escalators, moving walks and lifts;
•
Hospital assets;
•
Mineral sands mining and processing assets; and
•
Services to air transport assets.

These determinations, plus other minor amendments are incorporated in the attached consolidated Tables A and B which are contained in the new '1 January 2003 Schedule'.

Table F has also been updated to include the following redundant items:

•
Colliery and Coal Mining Plant;

•
Coal hulks;
•
Gangways;
•
Mine cars; and
•
Skips in coal mines.

•
Medical Practitioners' Plant;

•
Coronary investigation unit;
•
Pendants (service point in operating theatres for other equipment);
•
Radium plaques and needles;
•
Silver recovery unit;
•
Sonograph gamma ray sterilization plant; and
•
Sterilisation plant;

•
Compressor;
•
Gamma radiation unit;
•
Cell block.

A consolidated version of Table F is also contained in the new '1 January 2003 Schedule'.

Commissioner of Taxation
18 December 2002

Table A - Effective lives (Industry Categories) - as at 1 January 2003

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
ACCOMMODATION, CAFES AND RESTAURANTS (57100 to 57402)
 
Accommodation (57100)
Houses and Flats Let Furnished:      
- Blinds, Venetian 20   1 Jan 2001
- Electric clock 13 ⅓   1 Jan 2001
- Electric heater 10   1 Jan 2001
- Garbage units (compacting) 6 ⅔   1 Jan 2001
- Refrigerators 13 ⅓   1 Jan 2001
- Stoves 20   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
AGRICULTURE, FORESTRY AND FISHING (01110 to 04203)
Agriculture (01110 to 02200)
Agricultural implements and plant (general including station plant) 10   1 Jan 2001
Bacon bins (demountable pig confinement units):      
- Galvanised iron components of structure 33 ⅓   1 Jan 2001
- Plant installed in structure 20   1 Jan 2001
Banana ripening plant 13 ⅓   1 Jan 2001
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
Curing barns (tobacco, timber, peanut, corn or grain) 13 ⅓   1 Jan 2001
Dairy farm plant (power): 20   1 Jan 2001
Fences:      
- General (including wire and wire netting used in construction of fencing) 33 ⅓   1 Jan 2001
- Electric 20   1 Jan 2001
Fruit-growers' plant:      
- Dips, pans, spray pumps, etc 10   1 Jan 2001
 
- Fumigation tents and machinery 10   1 Jan 2001
- Hail netting:      
-- Black (UV inhibited) 10   1 Jan 2001
-- White or clear 5   1 Jan 2001
-- Support poles, wires, high tensile cables 40   1 Jan 2001
- Racks (dried fruit) 20   1 Jan 2001
- Tecto applicator (citrus anti-fungal plant) 5   1 Jan 2001
Glass houses (metal-framed) 50   1 Jan 2001
Greenhouse 'igloo' components:      
- Galvanised piping frames 20   1 Jan 2001
- Fibreglass covering, electric fans and misted water spray equipment 6 ⅔   1 Jan 2001
Harvester/Sweeper 6 ⅔   1 Jan 2001
Headers, self propelled (combine harvesters) 6 ⅔   1 Jan 2001
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
- 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
Irrigation plant and equipment:      
- Metal piping 13 ⅓   1 Jan 2001
- Other piping (including concrete channels but not earth channels) 20   1 Jan 2001
- Other plant 20   1 Jan 2001
Levee banks and revetments 40   1 Jan 2001
Motor cycles (used for mustering, maintenance of fences, etc) 3   1 Jan 2001
Mushroom growers' plant:      
- Air conditioning plant 6 ⅔   1 Jan 2001
- Buildings:      
-- Peak heat, spawn running and growing rooms 10   1 Jan 2001
-- Other:      
--- timber or steel frame 33 ⅓   1 Jan 2001
--- brick, stone or concrete walls 50   1 Jan 2001
-- Compost preparation plant 6 ⅔   1 Jan 2001
-- General plant (including spraying, watering and pumping equipment) 6 ⅔   1 Jan 2001
-- Growing trays 6 ⅔   1 Jan 2001
Pea-viners, pea cleaners, vine and straw conveyors 10   1 Jan 2001
Peanut blanching plant:      
- Air piping 20   1 Jan 2001
- Blanchers 10   1 Jan 2001
- Colour sorter (electronic) 10   1 Jan 2001
- Control panel 20   1 Jan 2001
- Cooling equipment (including control panel) 13 ⅓   1 Jan 2001
- Elevators 10   1 Jan 2001
- Exhaust fans 20   1 Jan 2001
- Fumigation equipment 10   1 Jan 2001
- Pal boxes 3   1 Jan 2001
- Plant water services 50   1 Jan 2001
- Roaster and dryer 10   1 Jan 2001
- Scales 20   1 Jan 2001
- Storage surge bins 20   1 Jan 2001
- Tipping unit 20   1 Jan 2001
- Transformers 40   1 Jan 2001
- Vibrating conveyors 10   1 Jan 2001
Poultry farmers' plant (incubators) 20   1 Jan 2001
Sheep Farming Plant:      
- Shearing machines 13 ⅓   1 Jan 2001
- Shearing stands (demountable) 10   1 Jan 2001
- Sheep dips (concrete) 50   1 Jan 2001
- Woolsheds:      
-- with brick, stone or concrete walls 66 ⅔   1 Jan 2001
-- wood or iron walls 50   1 Jan 2001
Silos:      
- Ancillary equipment 20   1 Jan 2001
- Concrete 100   1 Jan 2001
- Grain (metal) 30 * 1 Jul 2001
Stockyards, pens, lairages 20   1 Jan 2001
Stud stock and thoroughbred horses 10   1 Jan 2001
Trellis 20   1 Jan 2001
Vegetable processing equipment 13 ⅓   1 Jan 2001
Water tower (brick) 100   1 Jan 2001
 
Fishing/Aquaculture (04110 to 04203)
Fish Farming Ponds (earth and clay) 20   1 Jan 2001
Fishing Plant:      
- Boats 13 ⅓   1 Jan 2001
- Fish holding baskets 10   1 Jan 2001
- Purse seine fishing net 5   1 Jan 2001
Pearling and Oyster Fishing Plant:      
- Luggers (oyster fishing) 13 ⅓   1 Jan 2001
- Pearling boats 20   1 Jan 2001
- Pumps 13 ⅓   1 Jan 2001
Prawn farming ponds and plant 20   1 Jan 2001
 
Forestry and Logging (03010 to 03030)
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
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
COMMUNICATION SERVICES (71110 to 71200)
 
Telecommunication Services (71120 to 71200)
International Telecommunications Submarine Cable 15 * 1 Jul 2002
Mobile Telecommunications Assets:      
- Base station assets:      
-- Air conditioners 5 * 1 Jul 2002
-- Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002
-- Towers 25 * 1 Jul 2002
-- Transportable equipment shelters 25 * 1 Jul 2002
- Base station controller hardware 10 * 1 Jul 2002
- Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002
- Mobile switching centre hardware 10 * 1 Jul 2002
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
CONSTRUCTION (41111 to 42590)
 
Backhoe Loaders 9 * 1 Jul 2002
Bending machines (bar, angle or rod) 10   1 Jan 2001
Brick elevators (portable) 5   1 Jan 2001
Chain blocks, rod shears, jacks, etc 13 ⅓   1 Jan 2001
Compactors 12 * 1 Jul 2002
Compressors (Mobile) 12 * 1 Jul 2002
Concreting plant:      
- Batching plant:      
-- Portable and demountable 6 ⅔   1 Jan 2001
-- Static 13 ⅓   1 Jan 2001
- Buggies or dumpers (motorised) 5   1 Jan 2001
- Hoppers, skips and hoist buckets 10   1 Jan 2001
- Immersion vibrators 4   1 Jan 2001
- Mobile concrete pumping units 6 ⅔   1 Jan 2001
- Monorails 5   1 Jan 2001
- Steel formwork, beams and props 10   1 Jan 2001
- Trowelling machines 4   1 Jan 2001
- Vibrating screeders 4   1 Jan 2001
Cranes (Mobile):      
- Light and medium 15 * 1 Jul 2002
- Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002
- Tower and hoists 10   1 Jan 2001
Dozers/Front End Loaders 9 * 1 Jul 2002
Forklifts 11 * 1 Jul 2002
Grinding and milling machines 3   1 Jan 2001
Hydraulic Excavators 10 * 1 Jul 2002
Levels, dumpy, etc 13 ⅓   1 Jan 2001
Lift slab equipment 5   1 Jan 2001
Linemarkers 11 * 1 Jul 2002
Mini Excavators 8 * 1 Jul 2002
Motor Graders 10 * 1 Jul 2002
Pavers 12 * 1 Jul 2002
Profilers 10 * 1 Jul 2002
Pumps 10   1 Jan 2001
Road Rollers 15 * 1 Jul 2002
Saw benches (portable) 13 ⅓   1 Jan 2001
Scrapers 8 * 1 Jul 2002
Skid Steer Loaders 7 * 1 Jul 2002
Stabiliser Recyclers 12 * 1 Jul 2002
Telescopic Handlers 10 * 1 Jul 2002
Tool Carriers 10 * 1 Jul 2002
Track Loaders 9 * 1 Jul 2002
Welding units (portable):      
- Light type 6 ⅔   1 Jan 2001
- Medium and other types 10   1 Jan 2001
Wheel Loaders 8 * 1 Jul 2002
Winches 13 ⅓   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
CULTURAL AND RECREATIONAL SERVICES (91110 to 93302)
 
Libraries, Museums, the Arts and Parks and Gardens (92100 to 92590)
Libraries:      
- Circulating (all classes of books) 10   1 Jan 2001
- Music lending 6 ⅔   1 Jan 2001
Museum Displays in Aircraft/War Museums 100   1 Jan 2001
Parks and Gardens:      
- Lion Park:      
-- Animal cages and sheds 20   1 Jan 2001
-- Animal huts 10   1 Jan 2001
- Planetarium dome 33 ⅓   1 Jan 2001
- Sea Life Centre:      
-- Fibreglass aquarium tanks 20   1 Jan 2001
-- Ketch 13 ⅓   1 Jan 2001
-- TV audio system 10   1 Jan 2001
 
Film, Video, Radio and Television Services (91110 to 91220)
Audition Units 10   1 Jan 2001
Cinema operation:      
- Audio amplification and processing equipment (includes component racks systems) 10 * 1 Jan 2001
- Carpets 5 * 1 Jan 2001
- Cinema automation system 10 * 1 Jan 2001
- Cinema and sound processor 8 * 1 Jan 2001
- Cinema seating (includes frame, seat body and cover) 7 * 1 Jan 2001
- Curtains, wall and acoustic treatments 7 * 1 Jan 2001
- Drive-in plant:      
-- Sound transmission equipment 10 * 1 Jan 2001
-- Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001
-- Screens and screen framing 15 * 1 Jan 2001
- Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001
- Film transport system (includes platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001
- Lighting (includes dimmers, aisle and seat) 10 * 1 Jan 2001
- Loud speakers and sound reproduction equipment 10 * 1 Jan 2001
- Motion picture and slide projection equipment:      
-- Motion picture projector 10 * 1 Jan 2001
-- Projector heat extraction system 10 * 1 Jan 2001
-- Projection port 20 * 1 Jan 2001
-- Slide projector 10 * 1 Jan 2001
- Screen installations (includes screens, framing and masking equipment) 8 * 1 Jan 2001
Newsreel Equipment:      
- Batteries 13 ⅓   1 Jan 2001
- Biographs 10   1 Jan 2001
- Cameras (sound) 10   1 Jan 2001
- Electric motors 20   1 Jan 2001
- Film editing equipment 10   1 Jan 2001
- Instruments 13 ⅓   1 Jan 2001
- Insulated cables 20   1 Jan 2001
- Meters 13 ⅓   1 Jan 2001
- Microphones 10   1 Jan 2001
- Radio sets and accessories 10   1 Jan 2001
- Sound equipment 10   1 Jan 2001
- Transformers 40   1 Jan 2001
Radio and Television Broadcasting Equipment:      
- Computer automated 10   1 Jan 2001
- General plant 6 ⅔   1 Jan 2001
- Steel Masts 40   1 Jan 2001
Theatre equipment:      
- Accessories (theatrical wigs, costumes, etc) 5   1 Jan 2001
 
Sport, Gambling and Other Recreation Services (93111 to 93302)
Amusement Machines and Equipment:      
- Coin-operated amusement machines:      
-- Children's rides 5 * 1 Jul 2001
-- Convertible video game/simulator (cabinet) 5 ½ * 1 Jul 2001
-- Dedicated video game/simulator 3 ½ * 1 Jul 2001
-- Interchangeable video game kit 1 * 1 Jul 2001
-- Juke box (compact disc) 10 * 1 Jul 2001
-- Photo-image machines 3 ½ * 1 Jul 2001
-- Pinball machines 3 ½ * 1 Jul 2001
-- Pool/Billiard tables 10 * 1 Jul 2001
-- Redemption games (prizes/tickets) 51/2 * 1 Jul 2001
-- Table games (including air hockey, soccer, etc.) 51/2 * 1 Jul 2001
- Billiard tables 40   1 Jan 2001
- Rides and devices (fixed or mobile):      
-- Chair-o-planes 15 * 1 Jan 2002
-- Children's indoor soft playgrounds 5 * 1 Jan 2002
-- Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002
-- Ferris wheels 25 * 1 Jan 2002
-- Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002
-- Inflatables (including jumping castles) 5 * 1 Jan 2002
-- Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002
-- Roller coasters:      
--- Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002
--- Powered (including tornado) 15 * 1 Jan 2002
-- Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002
-- Self-drive non-powered gravity rides (including toboggans and bob-sleds):      
--- Track 20 * 1 Jan 2002
--- Vehicle 5 * 1 Jan 2002
-- Self-drive powered rides (including dodgems and go-karts):      
--- Track 15 * 1 Jan 2002
--- Vehicle 5 * 1 Jan 2002
-- Simulators 10 * 1 Jan 2002
-- Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002
-- Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002
-- Water rides 20 * 1 Jan 2002
-- Water slides 'gravity powered' 20 * 1 Jan 2002
Bowling Centres (plant and equipment):      
-- Bowling alleys (timber including ball return tracks, gutters, pit signals and terminals) 13 ⅓   1 Jan 2001
- Bowling balls 5   1 Jan 2001
- Masking units 10   1 Jan 2001
- Pin setters and pin spotters 10   1 Jan 2001
- Other equipment 13 ⅓   1 Jan 2001
Golf Courses (miniature):      
- Lighting plant, electric motors, moving parts 20   1 Jan 2001
- Lighting standards 40   1 Jan 2001
- Carpets on stairways 3   1 Jan 2001
Gymnasium Equipment 10   1 Jan 2001
Marina Operation:      
- Boat cradles 10 * 1 Jul 2002
- Boat storage racks 10 * 1 Jul 2002
- Forklifts 11 * 1 Jul 2002
- Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002
- Mooring buoys 10 * 1 Jul 2002
- Travel lifts 15 * 1 Jul 2002
Poker Machines 5   1 Jan 2001
Racehorses 10   1 Jan 2001
Racing Cars 2   1 Jan 2001
Shuffle Boards 10   1 Jan 2001
Skating Rink Plant:      
- Fittings (open air) 20   1 Jan 2001
- General freezing plant and equipment 13 ⅓   1 Jan 2001
- Hired ice skating boots 5   1 Jan 2001
- Roller skates 5   1 Jan 2001
- Surface (synthetic panels) 10   1 Jan 2001
Ski Equipment (skis, boots and stocks for hiring to public) 3   1 Jan 2001
Ski Maintenance Machine 13 ⅓   1 Jan 2001
Space Theatre Dome 33 ⅓   1 Jan 2001
Tennis Court Surface:      
- Bitumen 20   1 Jan 2001
- Plexipave 20   1 Jan 2001
- Synthetic lawn 10   1 Jan 2001
Totalisator:      
- Computer equipment 10   1 Jan 2001
- Ancillary equipment (eg ticket issuing machines) 13 ⅓   1 Jan 2001
Trampolines 10   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
ELECTRICITY, GAS AND WATER SUPPLY (36100 to 37020)
 
Electricity supply (36100)
Electricity Distribution:      
- Control, monitoring, communications and protection systems 10 * 1 Jan 2002
- Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002
- Customer service mains or cable, above ground 40 * 1 Jan 2002
- Customer service mains or cable, underground 50 * 1 Jan 2002
- Distribution lines:      
-- Above ground (incorporating conductors; cross arms, insulators and fittings; poles concrete, wood, steel or stobie; and transformers pole or ground pad mounted) 45 * 1 Jan 2002
-- Combination of above ground and underground 47 ½ * 1 Jan 2002
-- Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002
- Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002
- Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002
- Nightwatchman's lights 15 * 1 Jan 2002
- Street lights 15 * 1 Jan 2002
Electricity Generation:      
- Ash and Dust Handling and Disposal:      
-- Ash dams 20 * 1 Jan 2002
-- Ash slurry system 15 * 1 Jan 2002
-- Conveyors 30 * 1 Jan 2002
-- Crushers 15 * 1 Jan 2002
-- On-site storage silos, concrete or steel 30 * 1 Jan 2002
- Fuel Supply and Handling:      
-- On-site gaseous fuel supply system (incorporating downstream delivery pipelines) 30 * 1 Jan 2002
-- On-site liquid fuel supply system (incorporating downstream delivery pipelines) 30 * 1 Jan 2002
-- Solid Fuels:      
--- Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002
--- Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002
--- On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002
--- On-site storage silos, concrete or steel 30 * 1 Jan 2002
--- Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002
- Power Generators:      
-- Co-Generation:      
--- Condensing and feed heating assets 30 * 1 Jan 2002
--- Control and monitoring system 15 * 1 Jan 2002
--- Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002
--- Gas turbine generators 30 * 1 Jan 2002
--- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
--- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
--- Heat recovery steam generator 30 * 1 Jan 2002
--- Miscellaneous assets 30 * 1 Jan 2002
--- On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002
--- On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002
--- Reciprocating engine, diesel fired 20 * 1 Jan 2002
--- Reciprocating engine, gas spark ignition 20 * 1 Jan 2002
--- Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002
--- Steam turbine generator 30 * 1 Jan 2002
-- Combined Cycle:      
--- Condensing and feed heating assets 30 * 1 Jan 2002
--- Control and monitoring system 15 * 1 Jan 2002
--- Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002
--- Gas turbine generators 30    
--- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
--- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
--- Heat recovery steam generator 30 * 1 Jan 2002
--- Miscellaneous assets 30 * 1 Jan 2002
--- On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002
--- On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002
--- Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002
--- Steam turbine generator 30 * 1 Jan 2002
-- Diesel or Gas Engine:      
--- Control and monitoring system 15 * 1 Jan 2002
--- Diesel reciprocating engine 20 * 1 Jan 2002
--- Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002
--- Gas spark ignition reciprocating engine 20 * 1 Jan 2002
--- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
--- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
--- Miscellaneous assets 30 * 1 Jan 2002
--- On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002
--- On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002
--- Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002
-- Gas Turbine:      
--- Control and monitoring system 15 * 1 Jan 2002
--- Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002
--- Gas turbine generators 30 * 1 Jan 2002
--- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
--- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
--- Miscellaneous assets 30 * 1 Jan 2002
--- On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002
--- On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002
--- Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002
-- Hydro-electric:      
--- Control and monitoring system 15 * 1 Jan 2002
--- Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002
--- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
--- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
--- Hydro turbines and generators 40 * 1 Jan 2002
--- Miscellaneous assets 40 * 1 Jan 2002
--- On-site switchyard with conventional outdoor switchgear 40 * 1 Jan 2002
--- On-site switchyard with gas insulated switchgear 35 * 1 Jan 2002
--- Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002
-- Thermal:      
--- Condensing and feed heating assets 30 * 1 Jan 2002
--- Control and monitoring system 15 * 1 Jan 2002
--- Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002
--- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
--- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
--- Miscellaneous assets 30 * 1 Jan 2002
--- On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002
--- On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002
--- Primary dust collection system (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002
--- Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002
--- Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002
--- Steam generator 30 * 1 Jan 2002
--- Steam turbine generator 30 * 1 Jan 2002
-- Wind:      
--- Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002
--- Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002
--- Wind turbine 20 * 1 Jan 2002
- Power Station Civil and Structural Works:      
-- Chimney stack:      
--- Concrete surround 30 * 1 Jan 2002
--- Steel flues 20 * 1 Jan 2002
-- Cooling tower, concrete or timber 30 * 1 Jan 2002
-- Cooling water system (excluding cooling towers and condensing assets) 30 * 1 Jan 2002
-- Power Station Buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002
- Workshop machinery and tools 20 * 1 Jan 2002
Electricity Transmission:      
- Control, monitoring, communications and protection systems 12 ½ * 1 Jan 2002
- Power transformers 40 * 1 Jan 2002
- Transmission lines (incorporating conductors, insulators and towers) 47 12; * 1 Jan 2002
- Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002
 
Gas supply (36200)
Gas distribution:      
- Control systems (excluding computers) 10 * 1 Jul 2002
- Gas meter 15 * 1 Jul 2002
- Low Pressure (LP) gas storage holder 40 * # 1 Jul 2002
- Pigging device 5 * 1 Jul 2002
- Pipeline (including high, medium or low pressure trunk, primary or secondary mains or services):      
-- Generally 50 * # 1 Jul 2002
-- PVC pipeline 30 * # 1 Jul 2002
- Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 * # 1 Jul 2002
Gas transmission:      
- Compressor gas turbine (GT) driver 20 * 1 Jul 2002
- Compressor station assets 30 * # 1 Jul 2002
- Control systems (excluding computers) 10 * 1 Jul 2002
- Gas meter 15 * 1 Jul 2002
- Gas pipeline LNG station assets 30 * # 1 Jul 2002
- Pigging device 5 * 1 Jul 2002
- Pipeline transmission, spur or lateral 50 * # 1 Jul 2002
- Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 * # 1 Jul 2002
- Underground gas storage asset 40 * # 1 Jul 2002
 
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
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
EDUCATION (84100 to 84409)
 
Kindergarten Furniture and Play Equipment 5   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
FINANCE AND INSURANCE (73100 to 75200)
 
Banks:      
- Demountable strongrooms 100   1 Jan 2001
- Portable safes 40   1 Jan 2001
- Strongroom doors 100   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
HEALTH AND COMMUNITY SERVICES (86110 to 87290)
Dentists' Plant:
- Electric motors 20 1 Jan 2001
- High speed equipment:
-- Air operated dental drilling equipment 10 1 Jan 2001
-- Air compressors (independent) 20 1 Jan 2001
- Instruments and plant (other than high speed equipment) 20 1 Jan 2001
Medical Assets:
- Hospital assets:
-- Anaesthesia machines 10 * 1 Jan 2003
-- Angiography assets:
--- Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) 4 * 1 Jul 2002
--- Image intensifier 7 * 1 Jul 2002
--- Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors 10 * 1 Jul 2002
-- Cell savers and cell separators 7 * 1 Jan 2003
-- Colposcopes 10 * 1 Jan 2003
-- Defibrillators 10 * 1 Jan 2003
-- Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003
-- Endoscopic surgery assets (excluding disposable accessories):
--- Arthroscopic fluid management systems 7 * 1 Jan 2003
--- Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003
--- Endoscopic camera systems:
---- Beam splitters and light sources 10 * 1 Jan 2003
---- Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003
---- Still cameras 7 * 1 Jan 2003
---- Video monitors and video recorders 7 * 1 Jan 2003
--- Endoscopic electrosurgical generators 10 * 1 Jan 2003
--- Endoscopic lasers 10 * 1 Jan 2003
--- Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003
--- Haemodialysis machines 7 * 1 Jan 2003
--- Head lights 7 * 1 Jan 2003
--- Hospital furniture:
---- Beds:
----- Electronic 7 * 1 Jan 2003
----- Mechanical 10 * 1 Jan 2003
---- Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables 10 * 1 Jan 2003
--- Infusion pumps:
---- General, pain management and rapid 8 * 1 Jan 2003
---- Syringe driven 6 * 1 Jan 2003
--- Insufflators 10 * 1 Jan 2003
--- Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003
--- Mechanical assist assets:
---- Calf and cuff compression devices 8 * 1 Jan 2003
---- Cardiac bypass and heart lung machines 8 * 1 Jan 2003
---- Intra-aortic balloon pumps 8 * 1 Jan 2003
---- Ventricular assist heart pumps 8 * 1 Jan 2003
--- Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003
--- Operating tables and attachments:
---- Electronic 10 * 1 Jan 2003
---- Mechanical 13 * 1 Jan 2003
--- Operating theatre lights 8 * 1 Jan 2003
--- Pan flushers 10 * 1 Jan 2003
--- Patient hoists and lifters 10 * 1 Jan 2003
--- Patient monitoring assets:
---- Bedside monitoring systems 7 * 1 Jan 2003
---- Cardiac monitors 7 * 1 Jan 2003
---- ECG (electrocardiographs) 7 * 1 Jan 2003
---- Foetal monitors 7 * 1 Jan 2003
---- Pulse oximeters 7 * 1 Jan 2003
---- Vital signs monitors 7 * 1 Jan 2003
--- Patient warming assets (excluding disposable accessories):
---- Fluid warmers 10 * 1 Jan 2003
----Forced air patient warmers 10 * 1 Jan 2003
--- Smoke evacuators 8 * 1 Jan 2003
--- Sterilisation and autoclave processing assets:
---- Drying cabinets 10 * 1 Jan 2003
---- Endoscope sterilisers and disinfectors 5 * 1 Jan 2003
---- Flash sterilisers 10 * 1 Jan 2003
---- Instrument washers 10 * 1 Jan 2003
---- Pre-vacuum sterilisers 10 * 1 Jan 2003
---- Ultrasonic cleaners and baths 7 * 1 Jan 2003
--- Surgical instruments:
---- Hand held manually operated instruments 8 * 1 Jan 2003
---- Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003
---- Ultrasonic aspirators 10 * 1 Jan 2003
---- Ultrasonic scalpels 10 * 1 Jan 2003
--- Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003
--- Surgical microscopes 10 * 1 Jan 2003
--- Ultrasonic bladder scanners 10 * 1 Jan 2003
--- Ultrasonic needle guides 10 * 1 Jan 2003
--- Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002
--- Ventilators:
---- Fixed 7 * 1 Jan 2003
---- Portable 5 * 1 Jan 2003
--- Wheelchairs 10 * 1 Jan 2003
-- Ophthalmic surgeons' plant 10 1 Jan 2001
-- Pathologists' assets:
--- Batch slide stainer 6 * 1 Jan 2002
--- Bio hazard chambers 10 * 1 Jan 2002
--- Centrifuges 5 * 1 Jan 2002
--- Incubators 6 * 1 Jan 2002
--- Laboratory analysers 5 * 1 Jan 2002
--- Microscopes 10 * 1 Jan 2002
--- Rotary microtomes 6 * 1 Jan 2002
--- Tissue embedding systems 6 * 1 Jan 2002
--- Tissue processors 6 * 1 Jan 2002
-- Radiologists' diagnostic imaging assets:
--- Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software) 10 * 1 Jul 2002
--- Computed radiography (CR) digitiser 4 * 1 Jul 2002
--- Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) 10 * 1 Jul 2002
--- Film digitiser 4 * 1 Jul 2002
--- Fluoroscopy assets (excluding direct radiography assets):
---- Fixed system (incorporating buckies, generators, screening table and suspensions) 15 * 1 Jul 2002
---- Image acquisition system (incorporating a computer, digital camera, integrated software and monitor) 4 * 1 Jul 2002
---- Image intensifier 7 * 1 Jul 2002
---- Mobile system (incorporating buckies, generators, screening table and suspensions) 10 * 1 Jul 2002
--- Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002
--- Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002
--- Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002
--- Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software) 15 * 1 Jul 2002
--- Patient archival and communication systems (PACS) 4 * 1 Jul 2002
--- Processing assets:
---- Daylight imaging processors 9 * 1 Jul 2002
---- Dry laser imaging processors 8 * 1 Jul 2002
---- Wet laser imaging processors 10 * 1 Jul 2002
--- Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002
--- Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002
--- X-Ray assets (excluding direct radiography assets):
---- Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002
---- Image intensifier 7 * 1 Jul 2002
---- Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002
-- Vision analyser computer 5 1 Jan 2001
- Nursing Home:
-- Commode 13 ⅓ 1 Jan 2001
-- Nurse call equipment 20 1 Jan 2001
-- Scales 20 1 Jan 2001
-- Shower chairs 10 1 Jan 2001
-- Trolleys 13 ⅓ 1 Jan 2001
Veterinary's Plant (mobile clinic designed for carriage on utility or truck) 13 ⅓ 1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
MANUFACTURING (21110 to 29490)
 
Food, beverage and tobacco manufacturing (21110 to 21900)
Aerated Water Plant 13 ⅓   1 Jan 2001
Bacon Manufacture:      
- Bacon Bins (demountable pig confinement units):      
- Galvanised iron components of structure 33 ⅓   1 Jan 2001
-- Plant installed in structure 20   1 Jan 2001
- Curing Plant:      
-- Fixtures (including overhead tracking) 20   1 Jan 2001
-- Other 13 ⅓   1 Jan 2001
- Factory Building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery):      
-- Brick, stone or concrete structure 100   1 Jan 2001
-- Wooden structure 20   1 Jan 2001
Baking Assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies:      
- Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray unit, pan cleaners, and topping applicators) 15 * 1 Jan 2002
- Automatic pan storage unit 20 * 1 Jan 2002
- Automatic product handling assets (including basket loader and basket stacker) 15 * 1 Jan 2002
- Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter) 20 * 1 Jan 2002
- Conveyors:      
-- Generally 15 * 1 Jan 2002
-- Infloor 12 * 1 Jan 2002
- Cooling and refrigeration assets:      
-- Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002
-- Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002
-- Spiral cooler, spiral freezer 10 * 1 Jan 2002
- Final prover (mechanical type) 15 * 1 Jan 2002
- Final prover (rack type) 8 * 1 Jan 2002
- Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers) 12 ½ * 1 Jan 2002
- Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002
- Ovens:      
-- Rack ovens 8 * 1 Jan 2002
-- Tray type ovens (including swing tray) 20 * 1 Jan 2002
-- Tunnel ovens:      
--- Generally 20 * 1 Jan 2002
--- Lidding systems 10 * 1 Jan 2002
- Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers) 10 * 1 Jan 2002
- Proof and bake systems:      
-- Spiral oven 15 * 1 Jan 2002
-- Spiral prover 10 * 1 Jan 2002
- Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002
- Slicers (including bread band slicer, cake slicer and reciprocating blade slicer) 10 * 1 Jan 2002
- Storage, feeding and ingredient handling assets:      
-- Flour silos 25 * 1 Jan 2002
-- Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002
-- Weighers 10 * 1 Jan 2002
Brewery Plant:      
- General plant 20   1 Jan 2001
- Pipes and piping:      
-- Condenser 20   1 Jan 2001
-- Expansion 40   1 Jan 2001
-- Other 40   1 Jan 2001
Butchers' Plant 20   1 Jan 2001
Cigarette Paper Cutting and Folding Plant 10   1 Jan 2001
Confectioners' Machinery 20   1 Jan 2001
Dairy Product Manufacturing:      
- Buildings      
--- Factory Building (66 ⅔ percent of the total cost of the building is regarded as an integral part of plant and machinery):      
--- Brick or concrete structure 100   1 Jan 2001
--- Wooden structure 20   1 Jan 2001
- Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15 * 1 Jan 2001
- Cheese blockformers 15 * 1 Jan 2001
- Churns (includes continuours buttermaker, butter reworker and ice cream freezer) 15 * 1 Jan 2001
- Continuous cheddaring machine 15 * 1 Jan 2001
- Conveyors 10   1 Jan 2001
- Driers (includes drum, fluidised bed and spray) 20 * 1 Jan 2001
- Evaporators (includes circulation/vacuum chamber and falling film) 20 * 1 Jan 2001
- Heat exchangers 15 * 1 Jan 2001
- Homogenisers 15 * 1 Jan 2001
- Membrane filtration plant:      
-- Filter membranes 1 ½ * 1 Jan 2001
-- Membrane holding tanks 15 * 1 Jan 2001
- Pumps (brine and cream) 10   1 Jan 2001
- Tanks (includes storage, mixing, process and balance tanks) 20 * 1 Jan 2001
- Water cooling and aerating plant 8   1 Jan 2001
Distillery Plant (brandy etc) 13 ⅓   1 Jan 2001
Flour-milling Plant:      
- Bins (wooden) 33 ⅓   1 Jan 2001
- General plant 13 ⅓   1 Jan 2001
- Silos (steel and concrete) 100   1 Jan 2001
Fruit and Vegetable Canning Plant 20   1 Jan 2001
Jam-making Plant 20   1 Jan 2001
Linseed Oil Manufacturing Plant 13 ⅓   1 Jan 2001
Maltsters' Plant:      
- Bins (wooden) 33 ⅓   1 Jan 2001
- General plant 13 ⅓   1 Jan 2001
- Silos (steel and concrete) 100   1 Jan 2001
Meat Works Plant:      
- Building (66 ⅔ per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery):      
-- Brick, stone and concrete structures 100   1 Jan 2001
-- Wooden structures 20   1 Jan 2001
- Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors) 20   1 Jan 2001
- General plant 13 ⅓   1 Jan 2001
Pasta Manufacturing and Related Freezing Equipment 10   1 Jan 2001
Poultry Processing Plant:      
- Conveyor systems and troughing 20   1 Jan 2001
- Refrigeration plant and boiler 10   1 Jan 2001
- General plant 13 ⅓   1 Jan 2001
Rendering Plant:      
- Bagging/weigh batching machine 10 * 1 Jan 2001
- Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin) 15 * 1 Jan 2001
- Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper) 10 * 1 Jan 2001
- Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater) 15 * 1 Jan 2001
- Decanter/centrifuge 12 * 1 Jan 2001
- Environmental control equipment (includes condenser and associated equipment, bio-filter, air- scrubber, after-burner and dissolved air flotation system) 10 * 1 Jan 2001
- Feathrolyser/feather hydrolyser 10 * 1 Jan 2001
- Magnet 15 * 1 Jan 2001
- Mill 10 * 1 Jan 2001
- Mincer/grinder 5 * 1 Jan 2001
- Pans and screens (includes percolator pans/screen and shaker screen ) 15 * 1 Jan 2001
- Pre-breaker/pre-hogger 10 * 1 Jan 2001
- Screw and bucket elevators 10 * 1 Jan 2001
- Screw press/expeller press 13 * 1 Jan 2001
- Separator/polisher 15 * 1 Jan 2001
- Tallow storage tank 15 * 1 Jan 2001
- Waste heat evaporator 15 * 1 Jan 2001
Rice Milling Plant 13 ⅓   1 Jan 2001
Sugar Mills 13 ⅓   1 Jan 2001
Tobacco Kilns 20   1 Jan 2001
Wine-making Machinery 20   1 Jan 2001
 
Log Sawmilling and Timber Dressing and other wood product manufacturing (23110 to 23290)
Clothes Peg Manufacturing Plant (wood) 13 ⅓   1 Jan 2001
Case-making Plant 13 ⅓   1 Jan 2001
Cork Manufacturers' Plant 10   1 Jan 2001
Frame (Picture) Manufacturing Plant 13 ⅓   1 Jan 2001
Joinery Plant 13 ⅓   1 Jan 2001
Moulding Machinery (wood) 13 ⅓   1 Jan 2001
Saw Milling Equipment:      
- Dry or planner mill plant:      
-- 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:      
-- 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:      
--- 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:      
--- 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:      
--- 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:      
--- 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:      
--- Bins - waste, chip and fuel 15 * 1 Jan 2001
--- Chippers, shakers/screens and hoggers 10 * 1 Jan 2001
Wood Working Plant 13 ⅓   1 Jan 2001
 
Machinery and Equipment Manufacturing (28110 to 28690)
Motor Cycle Building Plant 10   1 Jan 2001
Motor Vehicle Manufacturing Plant:      
- Basic machinery 10   1 Jan 2001
-- Tooling (i.e. jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3   1 Jan 2001
Piston Ring Manufacturing Plant:      
- Engineering works plant 20   1 Jan 2001
- Motors 20   1 Jan 2001
- Overhead gear, equipment, belting, etc 20   1 Jan 2001
- Precision machines 13 ⅓   1 Jan 2001
Saw-making Plant 20   1 Jan 2001
Watchmakers' Plant 10   1 Jan 2001
 
Metal and Metal Product Manufacturing (27110 to 27690)
Alumina manufacturing (including bauxite refining and calcined alumina manufacturing):
- Bauxite crushing and handling assets:
-- Conveyors 30 * 1 Jan 2003
-- Crushing assets 30 * 1 Jan 2003
-- Screening assets 15 * 1 Jan 2003
-- Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003
-- Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003
- Bauxite residue disposal assets:
-- Initial containment areas 20 1 Jan 2001
-- Mudlakes 10 1 Jan 2001
- Calcination assets:
-- Calciners and kilns 25 * 1 Jan 2003
-- Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003
- Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003
- Control systems assets 10 * 1 Jan 2003
- Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003
- Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003
- Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003
- Pipework (including slurry pipes) 30 * 1 Jan 2003
- Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003
- Pumps 20 * 1 Jan 2003
- Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003
Aluminium smelting:
- Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003
- Anode (green) pasting assets:
-- Crushing assets 30 * 1 Jan 2003
-- Mixing and forming assets 15 * 1 Jan 2003
-- Screening assets 15 * 1 Jan 2003
- Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003
- Compressors 20 * 1 Jan 2003
- Control systems assets 10 * 1 Jan 2003
- Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003
- Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003
- Materials handling assets:
-- Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003
-- Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003
- Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003
- Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003
- Pumps 20 * 1 Jan 2003
- Steam raising and electrical infrastructure assets:
-- Generally (including switchgear and transformers) 30 * 1 Jan 2003
-- Rectiformers 20 * 1 Jan 2003
Designs used in connection with stamping decorative steel and iron work 40   1 Jan 2001
Die Casters' Plant:      
- Aluminium 3   1 Jan 2001
- Die casting furnaces 10   1 Jan 2001
- Die casting machines and ancillary hydraulic plant 13 ⅓   1 Jan 2001
- Forging stainless steel elbows 5   1 Jan 2001
- General plant 20   1 Jan 2001
- Overall rate (alternative to the above) 13 ⅓   1 Jan 2001
- Tooling in metal trade 4 ½   1 Jan 2001
Foundry Plant:      
- Converters 10   1 Jan 2001
- Furnaces 10   1 Jan 2001
- Laboratory 20   1 Jan 2001
- Ladles 10   1 Jan 2001
- Loose tools 5   1 Jan 2001
- Machine tools 20   1 Jan 2001
- Machinery and plant 20   1 Jan 2001
- Moulding boxes 10   1 Jan 2001
- Patterns 40   1 Jan 2001
- Plant and tools (excluding furnaces, converter and ladles) 13 ⅓   1 Jan 2001
- Rolling mill engines 13 ⅓   1 Jan 2001
Iron and Steel Industry:      
- Granulators 13 ⅓   1 Jan 2001
- Slag pots 3   1 Jan 2001
Metal Crushing Plant (core fragmentised) 13 ⅓   1 Jan 2001
Metal Forming Plant:      
- Dies and tooling 4 ½   1 Jan 2001
- Roll forming dies 10   1 Jan 2001
- Strip roll forming machines 20   1 Jan 2001
Nail Manufacturing Plant 20   1 Jan 2001
Spring Manufacturers' Plant:      
- Cooling furnaces 10   1 Jan 2001
- Power presses, rotary cambering, scale testing and scragging machines 20   1 Jan 2001
Stamping Blocks (used for designs of decorative steel and iron work) 20   1 Jan 2001
Tank Manufacturing Plant 20   1 Jan 2001
Tinsmiths' Plant 20   1 Jan 2001
 
Non-metallic mineral product manufacturing (26100 to 26400)
Brickmaking Plant:      
- Automatic handling equipment 10   1 Jan 2001
- Brick kilns and pre kilns 13 ⅓   1 Jan 2001
- Cement brick plant 13 ⅓   1 Jan 2001
- Dryers 13 ⅓   1 Jan 2001
- General plant 10   1 Jan 2001
Cement-making Plant:      
- General plant (e.g. rotary mixing machines) 13 ⅓   1 Jan 2001
- Raw slurry storage bins 66 ⅔   1 Jan 2001
- Slurry blending silos 50   1 Jan 2001
- Slurry mixing silos 50   1 Jan 2001
Concrete Pipe Manufacturing Plant 13 ⅓   1 Jan 2001
Glass Bottle Manufacturing Plant 13 ⅓   1 Jan 2001
Monumental Masons' Plant 13 ⅓   1 Jan 2001
Plaster Manufacturing Plant 8   1 Jan 2001
Pottery Plant 20   1 Jan 2001
Slate Works Plant 20   1 Jan 2001
Tile Manufacturing Plant (cement and concrete):      
- General plant 10   1 Jan 2001
- Pallets (aluminium used in extrusion process) 5   1 Jan 2001
 
Other Manufacturing (29110 to 29490)
Broom and Brush Manufacturing Plant 13 ⅓   1 Jan 2001
Furniture-making Plant 13 ⅓   1 Jan 2001
Jewellers' Plant 10   1 Jan 2001
Umbrella Manufacturers' Plant:      
- Cutting boards 10   1 Jan 2001
- Lathes 13 ⅓   1 Jan 2001
- Motors 20   1 Jan 2001
 
Paper and Paper Products manufacturing (23110 to 23390)
Pulp and Paper Mill Assets:      
- Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002
- Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002
- Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002
- Electrical and instrumentation assets:      
-- Control systems 10 * 1 Jan 2002
-- Control valves 15 * 1 Jan 2002
-- Local indicators (pressure, level and temperature) 15 * 1 Jan 2002
-- Power plant assets (including switchgear, transformers, and turbo generators) - see Table A Electricity supply (36100)   * 1 Jan 2002
-- Sensors:      
--- Specialised 8 * 1 Jan 2002
--- Standard 15 * 1 Jan 2002
- Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) 15 * 1 Jan 2002
- Paper machine assets:      
-- Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002
-- Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002
-- Size press 15 * 1 Jan 2002
-- Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002
- Pulp process assets:      
-- Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002
-- Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002
- Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002
- Tanks 20 * 1 Jan 2002
- Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002
 
Petroleum, coal, chemical and associated product manufacturing (25100 to 25660)
Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery:      
- Control systems 10 * 1 Jul 2002
- Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 * # 1 Jul 2002
- Electricity generation assets see Table A Electricity Supply (36100)   * 1 Jul 2002
- Flare tower for gas flare 25 * # 1 Jul 2002
- Fractionation train assets (including air cooler, column, compressor, heat exchanger, piping and pumps) 30 * # 1 Jul 2002
- Hot water system assets 17 ½ * # 1 Jul 2002
- Instruments 12 ½ * 1 Jul 2002
- LNG holding facility assets (including boil off gas compressor, cryogenic storage tank, loading arm, pumps and tank) 30 * # 1 Jul 2002
- LNG train assets (including centrifugal compressor, column, cryogenic heat exchanger, gas turbine driver and other heat exchangers) 30 * # 1 Jul 2002
- Stabiliser process assets (including column, heat exchanger, pumps and reciprocating compressor) 30 * # 1 Jul 2002
- Storage and loading assets (including cryogenic storage tank, jetty, loading arm, LPG chiller and pumps) 30 * # 1 Jul 2002
- Trunkline onshore terminal (TOT) assets:      
-- Flash tanks 20 * # 1 Jul 2002
-- Slugcatcher and associated piping 30 * # 1 Jul 2002
-- Valves including control valves 12 ½ * 1 Jul 2002
Boot and Shoe Polish Manufacturing Plant 13 ⅓   1 Jan 2001
Chemical Manufacturing Plant:      
- General plant 13 ⅓   1 Jan 2001
- Organic Peroxides Explosion (cell block) 20   1 Jan 2001
Clothes Peg Manufacturing Plant (plastic) 13 ⅓   1 Jan 2001
Explosive Manufacturing and Chemical Plant 13 ⅓   1 Jan 2001
Eucalyptus Oil Plant:      
- Stills (coolers) 40   1 Jan 2001
- Tanks 40   1 Jan 2001
Fertiliser Manufacturing Plant 20   1 Jan 2001
Gelatine and Glue Manufacturing Plant 13 ⅓   1 Jan 2001
Ink Factory Plant 20   1 Jan 2001
Oil Refinery Assets:      
- Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002
- Assets used in sulphur recovery:      
-- Generally 15 * 1 Jul 2002
-- Sulphur pit 10 * 1 Jul 2002
- Assets used in other processes:      
-- Air compressor 30 * 1 Jul 2002
-- Catalyst regenerator 20 * 1 Jul 2002
-- Chemical injection system 5 * 1 Jul 2002
-- Coke drum 20 * 1 Jul 2002
-- Distillation column 30 * 1 Jul 2002
-- Drum:      
--- Generally 20 * 1 Jul 2002
--- Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002
-- Electric desalter 25 * 1 Jul 2002
-- Expansion turbine 25 * 1 Jul 2002
-- Fan/Blower 30 * 1 Jul 2002
-- Filter/Coalescer:      
--- Generally 25 * 1 Jul 2002
--- Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002
-- Flare stack 25 * 1 Jul 2002
-- Flare tip 5 * 1 Jul 2002
-- Fractionating column 30 * 1 Jul 2002
-- Furnace:      
--- Generally 25 * 1 Jul 2002
--- Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002
-- Gas absorber:      
--- Generally 25 * 1 Jul 2002
--- Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002
-- Gas adsorber 25 * 1 Jul 2002
-- Heat exchanger:      
--- Generally 25 * 1 Jul 2002
--- Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002
-- Jet ejector 20 * 1 Jul 2002
-- Liquid extraction column:      
--- Generally 25 * 1 Jul 2002
--- Used in amine treating 20 * 1 Jul 2002
-- Piping 30 * 1 Jul 2002
-- Process gas compressor 30 * 1 Jul 2002
-- Pump:      
--- Generally 25 * 1 Jul 2002
--- Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002
-- Reactor 25 * 1 Jul 2002
-- Rotary filter 20 * 1 Jul 2002
-- Scrubber 25 * 1 Jul 2002
-- Side stream stripper 25 * 1 Jul 2002
-- Storage tank:      
--- Generally 25 * 1 Jul 2002
--- Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002
-- Stripper:      
--- Generally 25 * 1 Jul 2002
--- Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002
- Bunds (other than formed with earth) 100   1 Jan 2001
- Control systems assets (excluding computers) 10 * 1 Jul 2002
- Effluent separators (concrete) 40   1 Jan 2001
- Laboratory equipment 20   1 Jan 2001
Oxygen Manufacturing Plant 13 ⅓   1 Jan 2001
Plastic Industry:      
- Blow moulders 13 ⅓   1 Jan 2001
- Dies 4   1 Jan 2001
- General plant 20   1 Jan 2001
-- Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓   1 Jan 2001
- Moulds:      
-- Glass blowing 2   1 Jan 2001
-- High usage 5   1 Jan 2001
-- Low usage 10   1 Jan 2001
-- Once only 1   1 Jan 2001
Rubber Manufacturers' Plant:      
- Moulds 5   1 Jan 2001
- Process plant 13 ⅓   1 Jan 2001
Salt Manufacturing and Refining Plant 10   1 Jan 2001
Sulphuric Acid Plant:      
- Acid chambers (irrespective of raw material used) 20   1 Jan 2001
- Plant:      
--- Where pyrites used in manufacture of the acid 10   1 Jan 2001
--- Where natural sulphur (brimstone) so used 13 ⅓   1 Jan 2001
 
Printing, publishing and recorded media (24110 to 24309)
Bookbinding Plant and Machinery 20   1 Jan 2001
Newspaper Wrapping Machines 10   1 Jan 2001
Printers' Plant and Machinery:      
- Dryers automatic and semi-automatic 6 ⅔   1 Jan 2001
- Dryers manual 20   1 Jan 2001
- Electronic engraving machines 10   1 Jan 2001
- Graphic arts plant:      
-- Colour scanners 10   1 Jan 2001
-- Guillotines 10   1 Jan 2001
-- Offset printers 10   1 Jan 2001
-- Platemaking apparatus 10   1 Jan 2001
- Machinery 13 ⅓   1 Jan 2001
- Photo-typesetting plant (computerised) 5   1 Jan 2001
- Printing machines incorporating electronic memory units 10   1 Jan 2001
-- Screen printing plant (automatic and semi-automatic, including dryers) 6 ⅔   1 Jan 2001
- Type 6 ⅔   1 Jan 2001
Stationers' Manufacturing Plant 13 ⅓   1 Jan 2001
 
Textile, clothing, footwear and leather manufacturing (22110 to 22620)
Boot and Shoe-making Machinery:      
- Machinery and general plant 13 ⅓   1 Jan 2001
- Moulds for plastic heels 3   1 Jan 2001
- Vulcanising Moulds 5   1 Jan 2001
Clothing and Millinery Manufacturing Plant:      
- Hat Manufacturing Plant and Machinery 13 ⅓   1 Jan 2001
- Sewing Machines 10   1 Jan 2001
- General plant 20   1 Jan 2001
Cotton Manufacturers' Machinery:      
- Conveyors 10   1 Jan 2001
- Engines, gas 20   1 Jan 2001
- Gas producer plant 13 ⅓   1 Jan 2001
- Gins 10   1 Jan 2001
Flock Manufacturing Plant:      
- General plant 20   1 Jan 2001
- Carding machines 13 ⅓   1 Jan 2001
Knitting Machines 13 ⅓   1 Jan 2001
Rope and Twine Manufacturers' Plant 20   1 Jan 2001
Tanners' Plant:      
- General plant 20   1 Jan 2001
- Modern plant used in 'wet' process 13 ⅓   1 Jan 2001
Weaving Machinery (silk and cotton) 13 ⅓   1 Jan 2001
Wool Dumping Machinery 13 ⅓   1 Jan 2001
Wool Scouring Machinery 16 ⅔   1 Jan 2001
Woollen Manufacturers' Machinery 16 ⅔   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
MINING (11010 to 15200)
 
Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200)
Mineral Sand Mining and Processing:
- Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003
- Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003
- Crushing assets (including drum scrubbers) 30 * 1 Jan 2003
- Dredges 20 * 1 Jan 2003
- Drying assets:
-- Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003
-- Rotary dryer kilns 30 * 1 Jan 2003
- Dust management assets:
-- Baghouse filters and extractors 30 * 1 Jan 2003
-- Cyclones 15 * 1 Jan 2003
-- Multiclones 20 * 1 Jan 2003
- Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003
- Filtration/Dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003
- Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators, and wet high intensity magnets) 20 * 1 Jan 2003
- Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003
- Screening assets (including screens and trommels) 15 * 1 Jan 2003
- Support assets:
-- Control systems 10 * 1 Jan 2003
-- Pipelines, piping and pumps 20 * 1 Jan 2003
-- Tanks:
--- Constant density and thickening 20 * 1 Jan 2003
--- Generally (including acid leaching and water) 15 * 1 Jan 2003
- Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003
- Waste gas handling assets:
-- Afterburners 20 * 1 Jan 2003
-- Cyclones 15 * 1 Jan 2003
-- Electrostatic precipitators 30 * 1 Jan 2003
-- Scrubbers and stacks 20 * 1 Jan 2003
Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) * 1 Jul 2002
Quarrying Plant and Machinery 10 1 Jan 2001
Railway Infrastructure Assets and Rolling-stock - see Table A Rail Transport (62000) * 1 Jan 2002
Stone Crushing Plant 10   1 Jan 2001
Surface Mobile Mining Machines:      
- Bucket Wheel Excavators 30 * 1 July 2002
- Compressors 20 * 1 Jul 2002
- Cranes 20 * 1 Jul 2002
- Dozers 9 * 1 Jul 2002
- Draglines 30 * 1 Jul 2002
- Drill Rigs (Production) 10 * 1 Jul 2002
- Electric Rope Shovels 25 * 1 Jul 2002
- Generators 10 * 1 Jul 2002
- Graders 10 * 1 Jul 2002
- Hydraulic Excavators (including hydraulic front shovels) 10 * 1 Jul 2002
- Lighting System 10 * 1 Jul 2002
- Off Highway Trucks (including articulated, rigid dump, service, fuel and water trucks) 10 * 1 Jul 2002
- Rollers 15 * 1 Jul 2002
- Scrapers 7 * 1 Jul 2002
- Skid Steer Loader 7 * 1 Jul 2002
- Tool Carrier 10 * 1 Jul 2002
- Wheel Loader 8 * 1 Jul 2002
Tailings dams 20   1 Jan 2001
Underground Mobile Mining Machines:      
- Compressors 10 * 1 Jul 2002
- Continuous Haulage System 10 * 1 Jul 2002
- Continuous Miner 10 * 1 Jul 2002
- Drill Rigs:      
-- Diamond 20 * 1 Jul 2002
-- Production 7 * 1 Jul 2002
- Feeder Breaker 15 * 1 Jul 2002
- Grader 10 * 1 Jul 2002
- Jumbo 10 * 1 Jul 2002
- Load-Haul-Dump Machine 6 * 1 Jul 2002
- Long-wall Equipment:      
-- Armoured Face Conveyor 6 * 1 Jul 2002
-- Beam Stage Loader 7 * 1 Jul 2002
-- Hydraulic Pump Module 15 * 1 Jul 2002
-- Hydraulic Roof Support 10 * 1 Jul 2002
-- Impact Crusher 10 * 1 Jul 2002
-- Mobile Conveyor Tail End 5 * 1 Jul 2002
-- Roof Support Relocation Vehicle 10 * 1 Jul 2002
-- Shearer 7 * 1 Jul 2002
-- Shearer Carrier 10 * 1 Jul 2002
- Maintenance Vehicle 8 * 1 Jul 2002
- Personnel Transporter 8 * 1 Jul 2002
- Raise Borers and Down Reamers 20 * 1 Jul 2002
- Roof Bolters 8 * 1 Jul 2002
- Scissor Lift 6 * 1 Jul 2002
- Shuttle Car 12 * 1 Jul 2002
- Skid Steer Loader 12 * 1 Jul 2002
- Underground Haulage Trucks 6 * 1 Jul 2002
- Wheel Loader 6 * 1 Jul 2002
Workshop Plant 20   1 Jan 2001
 
Oil and Gas Extraction (12000)
Gas production assets:      
- Central production facility assets:      
-- Boiler 10 * 1 Jul 2002
-- Cabling for power and control system 30 * # 1 Jul 2002
-- Diesel system 15 * 1 Jul 2002
-- Drains system 20 * # 1 Jul 2002
-- Drill rig 10 * 1 Jul 2002
-- Flare system assets:      
--- Carbon steel piping 15 * 1 Jul 2002
--- Flare tip 5 * 1 Jul 2002
--- Stainless steel piping 30 * # 1 Jul 2002
-- Fuel gas system 30 * # 1 Jul 2002
-- Gas compression and reinjection assets:      
--- Gas compressor used offshore 10 * 1 Jul 2002
--- Gas turbine driver used offshore 12 ½ * 1 Jul 2002
--- Power turbine used offshore 12 ½ * 1 Jul 2002
--- Generally (including piping, skid, vessels and assets used onshore) 30 * # 1 Jul 2002
-- Heat exchanger 30 * # 1 Jul 2002
-- Major carbon steel vessels 12 ½ * 1 Jul 2002
-- Major stainless steel (or lined) vessels 30 * # 1 Jul 2002
-- Offshore platform:      
--- Generally (including accommodation module, flare structure, helideck, jacket, primary steel work and topsides secondary steel work) 30 * # 1 Jul 2002
--- Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002
-- Piping 30 * # 1 Jul 2002
-- Pump:      
--- Circulation pump 12 ½ * 1 Jul 2002
--- Generally 20 * # 1 Jul 2002
--- Seawater lift pump 15 * 1 Jul 2002
-- Shutdown and fire/gas system 15 * 1 Jul 2002
-- Tempered water system assets:      
--- Chemical treatment assets 12 ½ * 1 Jul 2002
--- Piping and vessels 30 * # 1 Jul 2002
-- Utility air compressors 15 * 1 Jul 2002
- Control systems 10 * 1 Jul 2002
- Electricity generation assets see Table A Electricity Supply (36100)   * 1 Jul 2002
- Floating production storage and offloading (FPSO) vessel (incorporating mooring system) 20 * # 1 Jul 2002
- Floating storage and offloading (FSO) vessel (incorporating mooring system) 20 * # 1 Jul 2002
- Infield pipeline 30 * # 1 Jul 2002
- Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002
- Offshore bulk loading transfer system 10 * 1 Jul 2002
- Subsea production assets (including control umbilical, flowline and manifold) 20 * # 1 Jul 2002
- Trunkline 30 * # 1 Jul 2002
- Valve 12 ½ * 1 Jul 2002
- Well and downhole equipment 15 * 1 Jul 2002
- Wellhead and christmas tree 30 * # 1 Jul 2002
Oil Exploration Plant and Equipment:      
- Oil rigs (off-shore drilling) and ancillary equipment 10   1 Jan 2001
-- Oil search equipment (used for geophysical surveys in remote areas):      
-- Drilling plant and down-hole equipment 5   1 Jan 2001
-- General plant and equipment 10   1 Jan 2001
-- Mobile units and vehicles (other than passenger cars) 5   1 Jan 2001
-- Other survey equipment 10   1 Jan 2001
-- Portable sleeping and messing huts 5   1 Jan 2001
-- Seismic survey equipment 5   1 Jan 2001
- Vessel (supply) 13 ⅓   1 Jan 2001
Oil production assets:      
- Central production facility assets (excluding FPSOs):      
-- Boiler 10 * 1 Jul 2002
-- Circulation pump 12 ½ * 1 Jul 2002
-- Drill rig 10 * 1 Jul 2002
-- Flare tip 5 * 1 Jul 2002
-- Gas compression and reinjection assets:      
--- Gas compressor used offshore 10 * 1 Jul 2002
--- Gas turbine driver used offshore 12 ½ * 1 Jul 2002
--- Power turbine used offshore 12 ½ * 1 Jul 2002
--- Generally (including piping, skid, vessels and assets used onshore) 15 * 1 Jul 2002
-- Generally (including offshore platform) 15 * 1 Jul 2002
-- Major carbon steel vessels 12 ½ * 1 Jul 2002
-- Pump:      
--- Circulation pump 12 ½ * 1 Jul 2002
--- Other 15 * 1 Jul 2002
-- Tempered water system assets:      
--- Chemical treatment assets 12 ½ * 1 Jul 2002
--- Piping and vessels 15 * 1 Jul 2002
- Control systems 10 * 1 Jul 2002
- Electricity generation assets see Table A Electricity Supply (36100)   * 1 Jul 2002
- Floating production storage and offloading (FPSO) vessel (incorporating mooring system) 20 * # 1 Jul 2002
- Floating storage and offloading (FSO) vessel (incorporating mooring system) 20 * # 1 Jul 2002
- Infield pipeline 15 * 1 Jul 2002
- Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002
- Offshore bulk loading transfer system 10 * 1 Jul 2002
- Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002
- Trunkline 30 * # 1 Jul 2002
- Valve 12 ½ * 1 Jul 2002
- Well and downhole equipment 10 * 1 Jul 2002
- Wellhead and christmas tree 15 * 1 Jul 2002
Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290)   * 1Jul 2002
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
PERSONAL AND OTHER SERVICES (95110 to 97000)
 
Personal and other goods hiring (95110 to 95190)
Generally:      
- If the asset is hired to and used predominately by a particular industry see the entry under Table A for that industry. Otherwise see Table B.   * 1 Jul 2001
 
Other Personal Services (95210 to 95291)
Cleaners' Plant:      
- Electronic floor polishers 10   1 Jan 2001
Dry Cleaning Plant 10   1 Jan 2001
Funeral Directors' Plant 20   1 Jan 2001
Hairdressers' Plant (including, partitions, cubicles, neon lighting tubes and wash basins) 20   1 Jan 2001
Laundry plant:      
- General plant 10   1 Jan 2001
- Washing machines 6 ⅔   1 Jan 2001
Photographers' Plant :      
- Automatic film processing machine 6 ⅔   1 Jan 2001
- Cameras:      
-- Used for street photography 4   1 Jan 2001
-- Other (including lenses, electronic flash units, enlargers, etc.) 10   1 Jan 2001
- Dark rooms (demountable not integral part of building) 20   1 Jan 2001
Photo Engraving Plant:      
- Automatic (dark room) cameras 10   1 Jan 2001
- Power operated proofing presses 13 ⅓   1 Jan 2001
- General plant 20   1 Jan 2001
- Powderless etching machines 10   1 Jan 2001
Photo Lab (one hour service) 10   1 Jan 2001
Video recorder or equipment hiring 6 ⅔   1 Jan 2001
Video tapes and games hiring ½ * 1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
PROPERTY AND BUSINESS SERVICES (77110 to 78690)
 
Machinery and Equipment Hiring and Leasing (77410-77430)
If the asset is hired or leased to and used predominantly by a particular industry see the entry under Table A for that industry. Otherwise see Table B.   * 1 Jul 2001
 
Technical Services (78210-78290)
Surveyors' Instruments:      
- Geodimeter (electronic) 10   1 Jan 2001
- Laser Beam Survey Equipment 10   1 Jan 2001
- Levels 20   1 Jan 2001
- Stereoplotters (for making surveys from aerial photography etc) 10   1 Jan 2001
- Theodolites 20   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
RETAIL TRADE (51100 to 53295)
Shops:      
- Aluminium roller grilles 13 ⅓   1 Jan 2001
- Fittings 20   1 Jan 2001
 
Food Retailing (51211 to 51290)
Butchers' Plant 20   1 Jan 2001
Retail Bread, Biscuit, Cake and Pastry Baking Assets:      
- Bread Slicers 7 * 1 Jan 2002
- Bun Divider/Rounder 8 * 1 Jan 2002
- Fixed Bowl Spiral Mixers 7 * 1 Jan 2002
- Hydraulic Dough Divider 7 * 1 Jan 2002
- Moulders 8 * 1 Jan 2002
- Ovens (Convection) 8 * 1 Jan 2002
- Ovens (Multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002
- Planetary Mixers 7 * 1 Jan 2002
- Provers/Prover Retarders 6 * 1 Jan 2002
Semi-automated Baguette, Bread and Bread Roll Making Assets 12 * 1 Jan 2002
- Semi-automated Doughnut Making Assets 8 * 1 Jan 2002
 
Motor vehicle retailing and services (53110 to 53295)
Motor Garage Equipment:      
- Automatic car-washing machines 6 ⅔   1 Jan 2001
- Automotive parts cleaner:      
-- Pump 4   1 Jan 2001
-- Drum 10   1 Jan 2001
- Drums 4   1 Jan 2001
- Kerbside tanks 10   1 Jan 2001
- Motor vehicle repairing plant and machinery 10   1 Jan 2001
- Self-service pump installations (comprising pump and coin unit) 10   1 Jan 2001
- Trade utensils (including sales and garage equipment) 13 ⅓   1 Jan 2001
 
Personal and household good retailing (52511 to 52597)
Mannequin Display Figures 10   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
TRANSPORT AND STORAGE (61100 to 67090)
Air Transport and Services to Air Transport (64010 to 64033) and (66300)
Aircraft Maintenance Assets:
- Aircraft testing equipment 13 ⅓ 1 Jan 2001
- General plant and machinery 20 1 Jan 2001
- Hangar fixtures and fittings 20 1 Jan 2001
- Plant subject to excessive corrosion 10 1 Jan 2001
- Precision machines and plant 10 1 Jan 2001
Aircraft Training Assets:
- Flight simulators 8 1 Jan 2001
- Link trainers 8 1 Jan 2001
Airport Assets:
- Aerobridges 20 * 1 Jan 2003
- Baggage handling assets:
-- Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003
-- Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003
-- Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003
- Control systems (excluding computers) 10 * 1 Jan 2003
- Fire safety and rescue assets:
-- Breathing units 10 * 1 Jan 2003
-- Drills, air powered 10 * 1 Jan 2003
-- Fire fighting vehicles 20 * 1 Jan 2003
-- Rescue boats:
--- Aluminum 20 * 1 Jan 2003
--- Inflatable 8 * 1 Jan 2003
-- Rescue units (jaws of life) 15 * 1 Jan 2003
- Fuel supply assets:
-- Aircraft fueller vehicles 15 * 1 Jan 2003
-- Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003
-- Filters, fuel 25 * 1 Jan 2003
-- Fire fighting systems 25 * 1 Jan 2003
-- Piping 25 * 1 Jan 2003
-- Pumps, fuel 25 * 1 Jan 2003
-- Tanks 25 * 1 Jan 2003
- Ground support assets:
-- Aircraft loader/unloader vehicles 15 * 1 Jan 2003
-- Aircraft stairs: 1 Jan 2003
--- Manual 20 * 1 Jan 2003
--- Vehicle mounted 15 * 1 Jan 2003
-- Airstart units 15 * 1 Jan 2003
-- Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001
-- Ground power units 15 * 1 Jan 2003
-- High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003
-- Tow tractors 20 * 1 Jan 2003
-- Tractors, baggage 15 * 1 Jan 2003
-- Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003
- Navigation aids:
-- Distance measuring assets 15 * 1 Jan 2003
-- Instrument landing systems 10 * 1 Jan 2003
-- Non-directional beacons (excluding towers) 15 * 1 Jan 2003
-- Radar sensors 15 * 1 Jan 2003
-- Towers 30 * 1 Jan 2003
-- VHF omni range assets (excluding towers) 15 * 1 Jan 2003
- Runway sweepers 15 * 1 Jan 2003
- Terminal building assets:
-- Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003
-- Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003
- Visual aids assets:
-- Docking guidance systems 10 * 1 Jan 2003
-- Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003
-- Movement area guidance signs 10 * 1 Jan 2003
-- Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003
-- Wind direction indicators, illuminated 10 * 1 Jan 2003
Rail Transport (62000)
Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001
Infrastructure Assets:      
- Electrification Assets:      
-- Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002
-- Power transformers 30 * 1 Jan 2002
-- Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002
- Passenger information and ticketing system 15 * 1 Jan 2002
- Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002
- Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels):      
-- Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle):      
--- Heavy haul (trackwork carrying >20 GMT per annum ) 30 * 1 Jan 2002
--- Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002
--- Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002
-- Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002
-- Passenger 40 * 1 Jan 2002
- Turnouts and Crossings 20 * 1 Jan 2002
Rolling-stock:      
- Locomotives:      
-- Generally (including diesel-electric and electric) 25 * 1 Jan 2002
-- Heavy Haul (bulk minerals/coal) 20 * 1 Jan 2002
-- Underground (diesel-battery) 15 * 1 Jan 2002
- Passenger:   *  
-- Electric/diesel power cars and trailers 30 * 1 Jan 2002
-- Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002
-- Power Vans 15 * 1 Jan 2002
- Rail Mounted Track Infrastructure Assets:      
-- Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002
Mainline and switch tampers 15 * 1 Jan 2002
- Wagons - Bulk Freight:      
-- Mineral Ores and Coal:      
--- Carbon Steel 20 * 1 Jan 2002
--- Ferritic Steel 30 * 1 Jan 2002
-- Other:      
--- Coke Quencher 15 * 1 Jan 2002
--- Grain Hoppers 20 * 1 Jan 2002
--- Limestone 20 * 1 Jan 2002
--- Pneumatic discharge - cement 20 * 1 Jan 2002
--- Used on tram lines 40   1 Jan 2001
-- Tank Cars 20 * 1 Jan 2002
- Wagons - Non Bulk Freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002
 
Road Transport (61210 to 61232)
Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001
Taxis 4   1 Jan 2001
 
Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290)
Boats, Ships, Lighters, etc:      
- Boats (motor, rowing and sailing) 13 ⅓   1 Jan 2001
- Bulk carriers 16   1 Jan 2001
- Container ships 16   1 Jan 2001
- Ferry steamers 20   1 Jan 2001
- Flexible barges (collapsible bag type) 6 ⅔   1 Jan 2001
- Hovercraft 5   1 Jan 2001
- Launches 20   1 Jan 2001
- Lighters 20   1 Jan 2001
- Lighters (coal - wooden, iron or steel) 16 ⅔   1 Jan 2001
- Mini-submarine 13 ⅓   1 Jan 2001
- Offshore Supply Vessels 13 ⅓   1 Jan 2001
- Punts and rafts 20   1 Jan 2001
- Roll-on/roll-off ships 16   1 Jan 2001
- Ships and steamers 20   1 Jan 2001
- Surf boats, salvage 16 ⅔   1 Jan 2001
- Tankers (engaged primarily and principally in the tanker trade) 16   1 Jan 2001
- Trawler 13 ⅓   1 Jan 2001
- Tugs 20   1 Jan 2001
Port Assets:      
- Cargo handling equipment:      
-- Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001
-- Cranes:      
--- Container/Portainer 20 * 1 Jul 2002
--- Fixed 25 * 1 Jul 2002
--- Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002
-- Dozers 9 * 1 Jul 2002
-- Forklifts:      
--- Container handling 71/2 * 1 Jul 2002
--- General handling 11 * 1 Jul 2002
-- Rail mounted gantries 15 * 1 Jul 2002
-- Reach stackers 10 * 1 Jul 2002
-- Ship loaders 30 * 1 Jul 2002
-- Ship unloaders 20 * 1 Jul 2002
-- Spreaders 5 * 1 Jul 2002
-- Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002
-- Straddle carriers 12 ½ * 1 Jul 2002
-- Wheel loaders 8 * 1 Jul 2002
- Control systems:      
-- Control system assets - plc's and hardware 10 * 1 Jul 2002
-- Motor control centre and motor control field devices 20 * 1 Jul 2002
- Environmental equipment:      
-- Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002
-- Oil spill containment boom 10 * 1 Jul 2002
- Intermodal facilities:      
-- Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002
-- Truck and rail receival dump pit 50 * 1 Jul 2002
- Land based facilities:      
-- Concrete rail beams and rails 30 * 1 Jul 2002
-- Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002
-- Dust suppression systems 30 * 1 Jul 2002
-- Electricity supply assets - see Table A electricity supply (36100)   * 1 Jul 2002
-- Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002
- Navigational aids:      
-- Land based navigational aids 20 * 1 Jul 2002
-- Offshore beacons, channel markers and lead lights:      
--- Floating buoys 10 * 1 Jul 2002
--- Piled structures 20 * 1 Jul 2002
- Other facilities:      
-- Cathodic protection:      
--- Impressed current system 30 * 1 Jul 2002
--- Sacrificial system 15 * 1 Jul 2002
-- Dry docks 40 * 1 Jul 2002
-- Fender systems:      
--- Elastomeric 20 * 1 Jul 2002
--- Timber 10 * 1 Jul 2002
-- Gangways - removable 10 * 1 Jul 2002
-- Mooring facilities (including bollards) 40 * 1 Jul 2002
-- Mooring quick release hooks 20 * 1 Jul 2002
-- Pontoons - floating 20 * 1 Jul 2002
-- Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002
-- Wharves, dolphins and jetties 40 * 1 Jul 2002
Salvage Machinery:      
- Boilers, vertical 40   1 Jan 2001
- Engine hoisting 40   1 Jan 2001
- Pumps:      
-- Centrifugal, direct acting, and connections 40   1 Jan 2001
-- Duplex boiler feed 40   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
WHOLESALE TRADE (45110 to 47990)
Mineral, Metal and Chemical Wholesaling (45210 to 45230)
Petroleum Products Wholesaling Assets:      
- Drums 4   1 Jan 2001
- Tanks (including crude, intermediate and finished product tanks) 20   1 Jan 2001

Table B - Effective lives (Asset Categories) - as at 1 January 2003

ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
A
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-conditioning Plant:      
- Central type (including ducting and vents) 13 ⅓   1 Jan 2001
-- Structural alterations and additions associated with the installation of this plant which forms an integral part of it 100   1 Jan 2001
- Room units 10   1 Jan 2001
- Solar energy powered 13 ⅓   1 Jan 2001
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
Alarms 20   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
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
B
Battery Chargers 20   1 Jan 2001
Batteries (Storage) 13 ⅓   1 Jan 2001
Beverage Dispensing Units:      
- Refrigerated fruit juice dispensers 10   1 Jan 2001
- Tea and coffee dispensers 6 ⅔   1 Jan 2001
Bicycles 10   1 Jan 2001
Binoculars 10   1 Jan 2001
Boilers 20   1 Jan 2001
Boom Gates 10   1 Jan 2001
Bores 13 ⅓   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
Bowser Machines (including self service) 10   1 Jan 2001
Bowser Tanks (underground) 13 ⅓   1 Jan 2001
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
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
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 business places, picture theatres, hotels, etc 5   1 Jan 2001
- In houses let furnished 10   1 Jan 2001
- In professional chambers 10   1 Jan 2001
- In ten-pin bowling centres 4   1 Jan 2001
Cash Registers 6 ⅔   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
Coffee Making Machines (espresso) 13 ⅓   1 Jan 2001
Compressors      
- Air and oxygen 20   1 Jan 2001
- 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
Concrete Mixers 10   1 Jan 2001
Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism) 6 ⅔   1 Jan 2001
Containers (metal, for liquefied petroleum gas) 13 ⅓   1 Jan 2001
Cranes:      
- Electrical or otherwise 20   1 Jan 2001
- Gantries 33 ⅓   1 Jan 2001
Crates 4   1 Jan 2001
Crushing Plant (stone) 10   1 Jan 2001
Curing Barns (galvanised steel and marine ply) 13 ⅓   1 Jan 2001
Curtains and Drapes 6 ⅔   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
D
Dams (not being earth tanks) 40   1 Jan 2001
Delivery tube system (air pressure) 10   1 Jan 2001
Docks (floating) 20   1 Jan 2001
Dozers/Front End Loaders 9 * 1 Jul 2002
Dredges 20   1 Jan 2003
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
E
Engineering Works Machinery Installed 20   1 Jan 2001
Engines 20   1 Jan 2001
Escalators (machinery and their moving parts) 20   1 Jan 2003
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
F
Fences:      
- Electric 20   1 Jan 2001
- Wire mesh (demountable used for partitioning purposes) 20   1 Jan 2001
Fire Control and Alarm Systems:      
- Alarm, hoses and nozzles 20   1 Jan 2001
- Automatic fire sprinklers 20   1 Jan 2001
- Fire extinguishers 13 ⅓   1 Jan 2001
- Water services 50   1 Jan 2001
Floor Coverings (linoleum and vinyl) 10   1 Jan 2001
Fogging Machines (insecticide) 8   1 Jan 2001
Forklifts 11 * 1 Jul 2002
Foundation of plant and machinery which forms an integral part of the plant and machinery 50   1 Jan 2001
Furniture and Fittings 13 ⅓   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
G
Galvanising Plant 10   1 Jan 2002
Garbage Bins 6 ⅔   1 Jan 2001
Gas Cylinders LPG 13 ⅓   1 Jan 2001
Generators 20   1 Jan 2001
Grinding Machine (surface) 10   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
H
Hand Dryers (electrically operated) 10   1 Jan 2001
Heating Units (electronic) 10   1 Jan 2001
Hot Water Installations (on whole installation including boilers and, where installed, pumps) 20   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
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
Imprinters (charge card) 6 ⅔   1 Jan 2001
Incinerettes (gas or electrically fired) 20   1 Jan 2001
Industrial Sweeper 6 ⅔   1 Jan 2001
Industrial Trailers (relocatable) 10   1 Jan 2001
Intercom System (pipe-in music system) 8 ⅓   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
J
Jet Ski 4   1 Jan 2001
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
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
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
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
L
Laboratory Equipment 13 ⅓   1 Jan 2001
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
Library (professional) 10   1 Jan 2001
Lift:      
- Boom 3   1 Jan 2001
- Scissor 3   1 Jan 2001
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
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
M
Mini Lab 10   1 Jan 2001
Mini Spot Console 10   1 Jan 2001
Modular Switching System 10   1 Jan 2001
Motor Graders 10 * 1 Jul 2002
Motor Vehicles, etc:      
- Buses, lorries and trucks:      
-- Generally 6 ⅔   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
- Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers):      
-- Generally 8 * 1 Jul 2002
-- Hire and travellers' cars 5   1 Jan 2001
-- Taxis 4   1 Jan 2001
Motor cycles and scooters 6 ⅔   1 Jan 2001
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
'Music While You Work' System 10   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
N
Neon Sign 20   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
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
Ovens:      
- Hotel industry 20   1 Jan 2001
- Microwave 6 ⅔   1 Jan 2001
Oxygen Acetylene Plant 20   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
P
Packing Machines 10   1 Jan 2001
Paging and Public Address Systems 10   1 Jan 2001
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 Jan 2001
Pentex Total Station 5   1 Jan 2001
Plants:      
- Live (indoor) 5   1 Jan 2001
- Simulated 13 ⅓   1 Jan 2001
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 Tools (hand operated) 5   1 Jan 2001
Power Transformers 45 * 1 Jan 2002
Projectors 10   1 Jan 2001
Pumps 20   1 Jan 2001
Punts 20   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
R
Racks 10   1 Jan 2001
Radio Sets:      
- Generally 10   1 Jan 2001
- Two-way radios and transceivers 6 ⅔   1 Jan 2001
Refrigerating Plant and Machinery :      
- Cold rooms (prefabricated with stressed skin panels) 13 ⅓   1 Jan 2001
- Condenser pipes 13 ⅓   1 Jan 2001
- Cork board for insulating cold storage chambers 20   1 Jan 2001
- Expansion pipes 40   1 Jan 2001
- General machinery 13 ⅓   1 Jan 2001
- Refrigeration (freezing) units (including compressors for shops) 10   1 Jan 2001
Refrigerators 20   1 Jan 2001
Regeneration (acid) Unit 10   1 Jan 2001
Robots (industrial) 10   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
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 (chain) 3   1 Jan 2001
Scaffolding 10   1 Jan 2001
Scales (platform) 20   1 Jan 2001
Security Systems:      
- Bullet resistant screens (not forming part of the building) 20   1 Jan 2001
- Burglar alarms 6 ⅔   1 Jan 2001
- Camera scanning (of type used in large retail establishments) 6 ⅔   1 Jan 2001
- Electronic tags (releases retail stores) 6 ⅔   1 Jan 2001
Sewing Machines 10   1 Jan 2001
Sheds:      
- Portable (nomadic type industry) 10   1 Jan 2001
- Humidification 20   1 Jan 2001
Signs 20   1 Jan 2001
Silos:      
- Cement Storage 66 ⅔   1 Jan 2001
- Bulk handling industry (used on a continuous basis to store different grains for short periods):      
-- Concrete construction 50   1 Jan 2001
-- Steel construction 20   1 Jan 2001
-- Ancillary mechanical equipment 13 ⅓   1 Jan 2001
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
Steam Cleaners 13 ⅓   1 Jan 2001
Strapping Machines 10   1 Jan 2001
Strongrooms (demountable) and strongroom doors 100   1 Jan 2001
Stuffed Crocodiles 20   1 Jan 2001
Suitcase 10   1 Jan 2001
Swimming Pools:      
- Above-ground 10   1 Jan 2001
- Concrete 50   1 Jan 2001
- Fibreglass 20   1 Jan 2001
- Filtration equipment 13 ⅓   1 Jan 2001
- Other equipment 13 ⅓   1 Jan 2001
Switchboards 20   1 Jan 2001
Synthetic Lawn Surface 10   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
T
Tanks:      
- Galvanised Iron:      
-- Bore water 10   1 Jan 2001
-- Rain water 20   1 Jan 2001
- Reinforced concrete or masonry 50   1 Jan 2001
- Underground 50   1 Jan 2001
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
- Computerised PABX equipment 20   1 Jan 2001
- Public telephones 10   1 Jan 2001
- Reservation system (data print) 20   1 Jan 2001
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 6 ⅔   1 Jan 2001
Trailers 10   1 Jan 2001
Transport Cases (steel) 10   1 Jan 2001
Turnstiles 20   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
V
Vacuum Cleaners (electric) 10   1 Jan 2001
Vending Machine 5 * 1 Jul 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
W
Washing Machines 6 ⅔   1 Jan 2001
Waste Storage and Disposal Bins (industrial) 10   1 Jan 2001
Weighbridges 25   1 Jan 2001
Weighing Machines 10   1 Jan 2001
Welding Plant:      
- Automatic (used at sea on construction of a submarine pipeline) 10   1 Jan 2001
- Generally 20   1 Jan 2001
Wells 40   1 Jan 2001
Wheelbarrows 10   1 Jan 2001
Windmills 20   1 Jan 2001
Wrapping Machines 10   1 Jan 2001
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
 
X
X-Ray and High Frequency Current Plant (including screening of apparatus to suppress radio interference):      
- General 13 ⅓   1 Jan 2001
- Image intensifier with TV chain and recording unit 6 ⅔   1 Jan 2001
- Associated equipment 10   1 Jan 2001
- Portable units 10   1 Jan 2001
- Processor and daylight loading equipment 10   1 Jan 2001

Table F - Redundancies - as at 1 January 2003

  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
A   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Accounting Machines 10 12 18 17 25
Adding Machines 10 12 18 17 25
Amusement Machines and Equipment:          
-- Astropin 10 12 18 17 25
-- Gramophone 10 12 18 17 25
-- Luna Beetle 3 40 60 40 60
-- Midget Cars:          
--- Cars 3 40 60 40 60
--- Racing track 10 12 18 17 25
-- Model steam trains, permanent way and other equipment for carrying passengers 15 9 13.5 13 20
-- Moon-Tripper 10 12 18 17 25
-- Scooter boats:          
-- Slot machines 5        
--- Boats, including internal electric motors and trolley rods 3 40 60 40 60
--- Electrical and structural equipment providing power to drive the boats and structural equipment to accommodate them in the water pond 20 6 9 13 20
-- Skating surface synthetic ('Newice' panels) 10 12 18 17 25
-- Surfoplanes (rubber surf shooters) 2 100 100 100 100
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
B   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Bands          
-- Uniforms 10 12 18 17 25
Battery (Dry) Manufacturing Plant:          
-- Bobbin tamping machines 20 6 9 13 20
-- Cathode filling machines:          
--- Not subject to chemical action 20 6 9 13 20
--- Subject to chemical action 15 9 13.5 13 20
-- Cathode mixing machines 10 12 18 17 25
-- Cooking baths 20 6 9 13 20
-- Dolly making machines:          
--- High-built type 20 6 9 13 20
--- Low-built type 10 12 18 17 25
-- Powdering barrel mills 15 9 13.5 13 20
-- Rock crushing machines 10 12 18 17 25
-- Sifting machines (disintegrators) 15 9 13.5 13 20
-- Stamper machine tools 20 6 9 13 20
-- Wetness testing machines 15 9 13.5 13 20
-- Wrapping machines and associated appliances 20 6 9 13 20
Bicycles:          
-- Motor 7 15 22.5 15 22.5
Biographs 10 12 18 17 25
Bitument Laminating, Paper Combining and Reinforcing Plant 20 6 9 13 20
Blind Aid Optacon Model R20 7 18 27 20 30
Blue Manufacturing Plant 15 9 13.5 13 20
Bonemilling Plant:         20
-- Cage mills 15 9 13.5 13 20
-- Steam vats 20 6 9 13 20
Brewery Plant:          
-- Carts and horse-drawn lorries 10 12 18 17 25
Building and Construction Industry:          
-- Concreting plant:          
--- Rickshaws or dump carts (hand operated) 10 12 18 17 25
    or Replacement
Butter Factory Plant:          
-- General plant:          
--- Ammonia condensing coils 8 18 27 20 30
--- Conveyors - chain for conveying boxed butter 20 6 9 13 20
--- Curing barns bulk 15 9 13.5 13 20
--- Engineers' repair shop and blacksmiths' forges, lathes, drilling machines, etc. 20 6 9 13 20
--- Ice moulds 5 24 36 27 40
--- Launches 20 6 9 13 20
--- Motor lorries for collecting cream cans:          
---- Designed to carry 1 tonne or more 5 24 36 27 40
---- Designed to carry less than 1 tonne 5 20 30 20 30
--- Wharves 40 3 4.5 7 10
--- Windlasses 20 6 9 13 20
-- Manufacturing and treating plant:          
--- Ammonia coils for cooling chambers 10 12 18 17 25
--- Can-washing machines 10 12 18 17 25
--- Steam troughs, etc, for cleansing cans 20 6 9 13 20
-- Power plant:          
--- Diesel engines 20 5 9 13 20
--- Electric generators and motors, etc 20 6 9 13 20
--- Steam boilers 20 6 9 13 20
--- Steam engines 20 6 9 13 20
-- Power transmission:          
--- Conveyors 20 6 9 13 20
--- Piping 15 9 13.5 13 20
--- Shafting and pulleys 20 6 9 13 20
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
C   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Carts used by brewers and other tradesmen 10 12 18 17 25
Charcoal Burning Kilns 20 6 9 13 20
Cinema Machines - Coin Operated 10 12 18 17 25
Cinematographs 10 12 18 17 25
City Guide Systems 8 18 27 20 30
Cleaners' Plant:          
-- Carpet beating machines 15 9 13.5 13 20
-- Electronic motors for driving carpet beating machines 20 6 9 13 20
White Work Manufacturing Plant: (Clothing, Millinery to stay)          
-- Sewing machines 10 12 18 17 25
-- Other plant 20 6 9 13 20
Colliery and Coal Mining Plant:          
-- Shovels:          
--- Steam 20 6 9 13 20
Commercial Travellers' Outfits - Tin sample boxes and leather bags 8 18 27 20 30
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
D   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Drays and Wagons used on Farms and Stations 10 12 18 17 25
Duplicating Machines 10 12 18 17 25
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
E   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Electrical Machinery and Equipment:          
--dynamos, rotary converters (see alternators etc alternators & motor generators to stay) 20 6 9 13 20
-- Dynamos 20 6 9 13 20
-- Lamps:          
--- Arc 10 12 18 17 25
-- Rotary convertors 20 6 9 13 20
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
F   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Fruit-growers' Plant (see also 'Primary Industries'):          
-- Glass houses:          
--- Timber-framed 20 6 9 13 20
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
G   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Gas-making Plant:          
[NOTE: Optional alternative rates are listed at the conclusion of this item.]          
-- Boilers 20 6 9 13 20
-- Buildings:          
--- Retort houses, coal stores (see 'Retort Houses')          
-- Coal crushers 20 6 9 13 20
-- Coal stores:          
--- Being stores enclosed by brick or steel walls and a roof and containing tramways, coal conveyors, coal elevators and coal breakers (see 'Retort Houses')          
-- Coal wagons (post-12.3.91 Plant) 15 9 13.5 13 20
-- Coke handling and screening Plant 15 9 13.5 13 20
-- Coke wagons 15 9 13.5 13 20
-- Condensers:          
--- Exposed type 15 9 13.5 13 20
--- Enclosed 33 6 9 7 10
-- Cranes 20 6 9 13 20
-- Electric motors 20 6 9 13 20
--Engines, steam engines, electric motors, gas engines, gas exhausters and lowers, hydraulic power plant 20 6 9 13 20
-- Excavations:          
--- to accommodate plant or machinery such as brick or metal lined underground tanks containing plant for automatically dealing with tar and ammoniacal liquors (on lining and plant only) 33 6 9 7 10
--- for accommodating machinery required to be erected below the ordinary ground level          
---- Metal lined 33 6 9 7 10
-- Furniture and fittings (office) 15 9 13.5 13 20
-- Gas engines 20 6 9 13 20
-- Gas exhausters and lowers 20 6 9 13 20
-- Gas and water fittings 15 9 13.5 13 20
-- Gas holders 33 6 9 7 10
-- Gas mains 50 3 4.5 7 10
-- Gas testing apparatus:          
--- Mechanism 33 6 9 7 10
-- Hydraulic power plant 20 6 9 13 20
-- Machine tools and hand Tools:          
--- Machine tools 20 6 9 13 20
-- Meters:          
--- Wet 40 3 4.5 7 10
--- Dry 25 6 9 13 20
-- Meter testing apparatus 33 6 9 7 10
-- Motor vehicles:          
--- Cars (other than travellers') and cycles 7 15 22.5 15 22.5
--- Cars used by travellers 5 20 30 20 30
--- Wagons and lorries          
---- Designed to carry 1 tonne or more 7 18 27 20 30
---- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
-- Prepayment fittings 10 12 18 17 25
-- Pressure regulators, or governors and distributing meters 33 6 9 7 10
-- Pumps 20 6 9 13 20
-- Purifiers 33 6 9 7 10
-- Retorts:          
--- Horizontal and inclined (plus Replacements of retort cores and settings) 15 9 13.5 13 20
--- Vertical (plus repairs but not including Replacements) 7 18 27 20 30
-- Retort houses and machinery and coal stores associated herewith:          
--- Charging and discharging machines          
--- for horizontal retorts 10 12 18 17 25
--- for inclined retorts 13 12 18 13 20
--- Coke conveyors, not including driving gears 5 24 36 27 40
--- Coke wagons 15 9 13.5 13 20
--- Driving gears 10 12 18 17 25
-- Retort house walls and smoke tack 50 3 4.5 7 10
-- Retort benches 16 9 13.5 13 20
-- Scrubbers 33 6 9 7 10
-- Service pipes 20 6 9 13 20
-- Station meters 40 3 4.5 7 10
-- Steam engines 20 6 9 13 20
-- Steam locomotives 20 6 9 13 20
-- Street lamp columns and lanterns 40 3 4.5 7 10
-- Sulphate plant 15 9 13.5 13 20
-- Tar extractors:          
--- Stationary 40 3 4.5 7 10
--- Rotary 20 6 9 13 20
-- Tar mixing plant 15 9 13.5 13 20
-- Tar refining and distillation Plant 15 9 13.5 13 20
-- Telpher plant:          
--- Structural steel rests for tramways 33 6 9 7 10
--- Spiral elevators 10 12 18 17 25
--- Motor truck 20 6 9 13 20
-- Tools:          
--- Machine tools 20 6 9 13 20
-- Tramways:          
--- Overhead tramways 33 6 9 7 10
--(Replacements of rails, sleepers, points and crossing, etc, are allowables incurred.)          
-- Washers:          
--- Livesey washers 50 3 4.5 7 10
--- Other kinds 33 6 9 7 10
-- Water fittings 15 9 13.5 13 20
-- Water gas plant 20 6 9 13 20
-- Water tanks 20 6 9 13 20
-- Weighing machines 20 6 9 13 20
-- Wharves 20 6 9 13 20
Gas-making Plant, Optional Rates:          
(At the option of the taxpayer, an overall period of 20 years may be adopted for all items of plant and machinery, other than the items specified below, to which the periods shown shall be applied.)          
-- Furniture 15 9 13.5 13 20
-- Mains 50 3 4.5 7 10
-- Meters:          
--- Dry 25 6 9 13 20
--- Wet 40 3 4.5 7 10
-- Motor vehicles:          
--- Cars (other than travellers') and cycles 7 15 22.5 15 22.5
--- Cars used by travellers 5 20 30 20 30
--- Wagons and lorries          
---- designed to carry more than 1 tonne 7 18 27 20 30
---- designed to carry less than 1 tonne 7 15 22.5 15 22.5
-- Prepayment fittings 10 12 18 17 25
-- Retorts:          
--- Horizontal and inclined - plus Replacements of retort cores and settings 15 9 13.5 13 20
--- Vertical - plus repairs but not including Replacements 7 18 27 20 30
-- Service pipes 20 6 9 13 20
-- Wharves 20 6 9 13 20
Glass Houses (Fruitgrowers' and Market Gardeners'):          
-- Timber framed 20 6 9 13 20
Gramophone 10 12 18 17 25
Gramophone Records used by - Broadcasting Companies 4 40 60 40 60
    or Replacement
Gramophone Record Presses 10 12 18 17 25
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
H   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Hotel, Motel, Boarding House and Restaurant Plant and Equipment:          
-- Soda water fountains 15 9 13.5 13 20
Houses and Flats Let Furnished:          
-- Gas coppers 20 6 9 13 20
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
K   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Kilns:          
-- Charcoal burning 20 6 9 13 20
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
L   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Letter Boxes:          
-- Private, polycarbonate 15 9 13.5 13 20
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
M   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Match Factory Plant 20 6 9 13 20
Materials Handling Plant and Equipment          
-- Racks, stillages, trollies and baskets 10 12 18 17 25
-- Refrigeration equipment:          
--- Clip-on. Integrally mounted or static 10 12 18 17 25
Milk Treatment Plant          
-- Bottling plant          
--- Stacker cranes 10 12 18 17 25
Mining Machinery and Plant ( see also 'Colliery and Coal Mining Plant')          
-- Port loading facility foundation 50 3 4.5 7 10
Multi-Tray Units 3        
Musical instruments, etc:          
-- Pianolas 10 12 18 17 25
-- Music rolls (pianolas) 7 18 27 20 30
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
N   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Needle Loom Machine 10 12 18 17 25
Newsreel Equipment used to produce Sound - Newsreels:          
-- Arc lamps 10 12 18 17 25
-- Biographs 10 12 18 17 25
-- Cameras:          
--- Silent 20 6 9 13 20
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
O   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Office Machines and Equipment:          
-- Accounting machines 10 12 18 17 25
-- Adding machines 10 12 18 17 25
-- Cash registers:          
--- General 10 12 18 147 25
-- Duplicating machines 10 12 18 17 25
-- Typewriters 10 12 18 17 25
Oil Companies' Plant and Machinery:          
-- Distilling (oil and tar) plant 15 9 13.5 13 20
-- Tank wagons 7 18 27 20 30
-- Trailers and carts 10 12 18 17 25
Optacon Reading Device for the Blind 7 18 27 20 30
Optacon (model Ric) 7 18 27 20 30
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
P   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Pearling and Oyster Fishing Plant:          
-- Helmets and corselets 10 12 18 17 25
Phonograph Record Presses 10 12 18 17 25
Photo Engraving Plant:          
-- Electric burning-in ovens 10 12 18 17 25
Primary Industries, Farmers', etc, Plant:          
-- Drays, wagons, buggies and sulkies 10 12 18 17 25
-- Glass Houses:          
--- Timber-framed 20 6 9 13 20
-- Traction engines (oil or wood fuel) 10 12 18 17 25
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
R   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Radiograms 10 12 18 17 25
Radio Broadcasting Equipment (see also 'Electrical Machinery and Equipment'):          
-- Gramophone records 4 40 60 40 60
    or Replacement
-- Masts:          
--- Wooden 15 9 13.5 13 20
Record (disc) Presses - Gramophone 10 12 18 17 25
Records (Gramophone), used by Broadcasting Companies 4 40 60 40 60
    or Replacement
Rolling Stock:          
-- Used on timber-getters railways 10 12 18 17 25
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
S   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Salvage Machinery:          
-- Diving gear:          
--- Helmets and corselets 10 12 18 17 25
Silos:          
-- Other 33 ⅓        
Shafting 20        
Shovels (see also 'Building and Construction Industry'):          
-- Steam 20 6 9 13 20
Skating Rink, Plant, etc:          
-- Surface synthetic 'newice' panels 10 12 18 17 25
Slitting Machine 20        
Soda Water Fountains 15 9 13.5 13 20
Space Invaders Machine 5 24 36 27 40
Stevedoring Plant (see also 'Boats' and 'Materials Handling Plant and Equipment')          
-- Coal trimming machines 7 18 27 20 30
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
T   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Theatre, Picture Theatre, etc, Plant and Equipment (see also 'Newsreel Equipment'):          
-- Chandeliers 20 6 9 13 20
-- Cinematographs and biographs 10 12 18 17 25
-- Cloths, etc 20 6 9 13 20
-- Drive-in theatres:          
--- Electrical installations, including poles or standards, switchgear, generators, fluorescent light units, wiring for internal lighting of buildings, electric fittings, etc 20 6 9 13 20
--- Furniture, seating, playground equipment, cafeteria furniture, etc 15 9 13.5 13 20
--- Listening units, including posts or standards, wiring and speaker equipment 10 12 18 17 25
--- Motor trucks          
---- Designed to carry 1 tonne or more 7 18 27 20 30
---- Designed to carry less than 1 tonne 7 15 22.5 15 22.5
--- Screens          
---- Steel framed 20 6 9 13 20
---- Wooden framed 15 9 13.5 13 20
Timber, Firewood and Sawmilling Plant:          
-- Cottage Furniture 15 9 13.5 13 20
-- Electric light fittings 20 6 9 13 20
-- Electric Motors 20 6 9 13 20
-- Engines and boilers 15 9 13.5 13 20
-- Drays, carts, etc 10 12 18 17 25
-- Dumping plant 15 9 13.5 13 20
-- Harness used for heavy haulage 7 18 27 20 30
-- Live stock:          
--- Draught horses 5 24 36 27 40
--- Hacks 10 12 18 17 25
--- Bullocks 10 12 18 17 25
-- Locomotives 20 6 9 13 20
-- Locomotives, on bush railways 10 12 18 17 25
-- Log hauling plant 5 24 36 27 40
-- Plant and machinery 10 12 18 17 25
-- Railway rolling stock 15 9 13.5 13 20
-- Steam radiators 20 6 9 13  
-- Telephone lines:          
--- Instruments 20 6 9 13 20
-- Water conservation (piping, windmills, pumping machinery) 20 6 9 13 20
-- Trucks on bush railways 15 9 13.5 13 20
-- Whims 7 18 27 20 30
Traction Engines (oil or wood fuel) 10 12 18 17 25
Travellers' outfits - Tin sample boxes and leather bags 8 18 27 20 30
Typewriters 10 12 18 17 25
  Life (years) Acquired Pre- 27/2/92 Acquired Post- 27/2/92
W   Prime Cost Diminish Value Prime Cost Diminish Value
    % % % %
 
Wagons and Drays used on Farms and Stations 10 12 18 17 25
Whiteworking Plant:          
-- Sewing machines 10 12 18 17 25
-- Other 20 6 9 13 20
Word processing machines and text editing machines 5 24 36 27 40

References

ATO references:
NO T2001/13746, T2000/20567

ISSN 1039 - 0731

Related Rulings/Determinations:

TR 2000/18A
TR 2000/18A2
TR 2000/18A3
TR 2000/18A4
TR 2000/18


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