Taxation Ruling
TR 2022/1
Income tax: effective life of depreciating assets (applicable from 1 July 2022)
-
Please note that the PDF version is the authorised version of this ruling.This Ruling, which applies from 1 July 2022, replaces TR 2021/3 (see paragraph 6 of this Ruling for further details).
Agriculture, forestry and fishing - (01110 to 05290)
|
AGRICULTURE, FORESTRY AND FISHING
(01110 to 05290) |
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| All terrain vehicles (ATVs) used in primary production activities | 5 | * | 1 Jul 2007 |
| Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) | 20 | * | 1 Jul 2006 |
| Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (e.g. a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: | |||
| General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) | 30 | * | 1 Jul 2008 |
| Electric | 20 | * | 1 Jul 2008 |
| Fence energisers for electric fences: | |||
| Mains power | 10 | * | 1 Jul 2008 |
| Portable | 5 | * | 1 Jul 2008 |
| Fertigation systems: | |||
| Pumps | 3 | * | 1 Jul 2008 |
| Tanks | 10 | * | 1 Jul 2008 |
| Grading and packing line assets used on farm: | |||
| Banana assets: | |||
| Air rams | 3 | * | 1 Jul 2008 |
| Bunch lines | 10 | * | 1 Jul 2008 |
| Choppers/mulchers | 8 | * | 1 Jul 2008 |
| Rails (including points) | 15 | * | 1 Jul 2008 |
| Scrap conveyors | 5 | * | 1 Jul 2008 |
| Tops | 8 | * | 1 Jul 2008 |
| Water troughs | 10 | * | 1 Jul 2008 |
| Coffee assets: | |||
| Dryers | 15 | * | 1 Jul 2008 |
| Fermentation tanks | 10 | * | 1 Jul 2008 |
| Hullers | 12 | * | 1 Jul 2008 |
| Processors (including pulpers) | 10 | * | 1 Jul 2008 |
| Washers/separators | 10 | * | 1 Jul 2008 |
| General assets: | |||
| Bin tippers | 15 | * | 1 Jul 2008 |
| Conveyors (including elevators) | 10 | * | 1 Jul 2008 |
| Drying tunnels | 15 | * | 1 Jul 2008 |
| Fungicide units | 12 | * | 1 Jul 2008 |
| Receival hoppers (including water dumps) | 15 | * | 1 Jul 2008 |
| Tables (including packing and sorting tables) | 15 | * | 1 Jul 2008 |
| Washing assets (including brush and barrel washers) | 10 | * | 1 Jul 2008 |
| Waxing assets | 12 | * | 1 Jul 2008 |
| Graders: | |||
| Electronic | 10 | * | 1 Jul 2008 |
| Mechanical | 15 | * | 1 Jul 2008 |
| Optical | 8 | * | 1 Jul 2008 |
| Labelling assets: | |||
| Labelling applicators (including in line labellers) | 8 | * | 1 Jul 2008 |
| Labelling guns | 3 | * | 1 Jul 2008 |
| Olive oil processing assets - see Table A Oil and fat manufacturing (11500) | |||
| Packing assets (including bagging and wrapping machines) | 10 | * | 1 Jul 2008 |
| Scales (excluding platform scales) | 5 | * | 1 Jul 2008 |
| Tree nut assets: | |||
| De-husking units | 8 | * | 1 Jul 2008 |
| Drying silos | 20 | * | 1 Jul 2008 |
| Trommels | 15 | * | 1 Jul 2008 |
| Livestock grids | 40 | * | 1 Jul 2008 |
| Motorcycles used in primary production activities | 5 | * | 1 Jul 2007 |
| Post drivers/hole diggers | 10 | * | 1 Jul 2008 |
| Protective structures (including shade houses and netting constructions) | 20 | * | 1 Jul 2006 |
| Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) | 40 | * | 1 Jan 2007 |
| Tractors [6] | 12 | *# | 1 Jul 2007 |
| Water assets: | |||
| Bores | 30 | * | 1 Jul 2008 |
| Dams (including earth or rock fill and turkey nests) | 40 | * | 1 Jul 2008 |
| Dam liners and covers | 20 | * | 1 Jul 2008 |
| Effluent channels | 40 | * | 1 Jul 2008 |
| Effluent recycle tanks | 12 | * | 1 Jul 2008 |
| Effluent sedimentation ponds | 40 | * | 1 Jul 2008 |
| Irrigation assets: | |||
| Drip, micro spray or mini sprinkler systems: | |||
| Above ground polyethylene (PE) pipes | 10 | * | 1 Jul 2008 |
| Drippers, micro sprays and mini sprinklers | 5 | * | 1 Jul 2008 |
| Control systems | 10 | * | 1 Jul 2008 |
| Filtration systems | 15 | * | 1 Jul 2008 |
| Pumps | 12 | * | 1 Jul 2008 |
| Variable speed drives (VSDs) | 15 | * | 1 Jul 2008 |
| Irrigation earth channels | 40 | * | 1 Jul 2008 |
| Irrigators (including centre pivot, lateral and travelling guns): | |||
| Fresh water | 20 | * | 1 Jul 2008 |
| Effluent | 10 | * | 1 Jul 2008 |
| Pumps: | |||
| Bore pumps, effluent and manure pumps | 7 | * | 1 Jul 2008 |
| Other | 12 | * | 1 Jul 2008 |
| Water mains: | |||
| Aluminium | 20 | * | 1 Jul 2008 |
| Galvanised steel | 25 | * | 1 Jul 2008 |
| Polyethylene (PE) | 20 | * | 1 Jul 2008 |
| Polyvinylchloride (PVC) | 30 | * | 1 Jul 2008 |
| Water tanks: | |||
| Concrete | 30 | * | 1 Jul 2008 |
| Galvanised steel | 25 | * | 1 Jul 2008 |
| Polyethylene (PE) | 15 | * | 1 Jul 2008 |
| Water troughs: | |||
| Concrete | 25 | * | 1 Jul 2008 |
| Galvanised steel | 15 | * | 1 Jul 2008 |
| Polyethylene (PE) | 10 | * | 1 Jul 2008 |
| Windmills | 30 | * | 1 Jul 2008 |
| Water pressure cleaners | 5 | * | 1 Jul 2008 |
|
Agriculture
(01110 to 01990) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Bridges (wooden) | 20 | 1 Jan 2001 | |
| Grain, cotton, peanut and rice assets: | |||
| Chemical spraying assets: | |||
| Generally (including broad acre trailed or linkage boom and utility) | 10 | * | 1 Jan 2007 |
| Self-propelled | 8 | * | 1 Jan 2007 |
| General assets: | |||
| Aeration assets: | |||
| Controllers | 10 | * | 1 Jan 2007 |
| Kits | 15 | * | 1 Jan 2007 |
| Augers (including conveyors) | 15 | * | 1 Jan 2007 |
| Dryers | 20 | * | 1 Jan 2007 |
| Moisture meters | 5 | * | 1 Jan 2007 |
| Mulchers | 10 | * | 1 Jan 2007 |
| Peanut pre-cleaners | 10 | * | 1 Jan 2007 |
| Slashers | 7 | * | 1 Jan 2007 |
| Harvesting assets: | |||
| Boll buggies | 15 | * | 1 Jan 2007 |
| Chaser bins | 15 | * | 1 Jan 2007 |
| Combine harvesters [7] | 12 | *# | 1 Jul 2007 |
| Cotton picker/strippers | 10 | *# | 1 Jul 2007 |
| Field bins | 20 | * | 1 Jan 2007 |
| Fuel trailers | 15 | * | 1 Jan 2007 |
| Module builders | 15 | * | 1 Jan 2007 |
| Module tarpaulins | 5 | * | 1 Jan 2007 |
| Peanut diggers (including peanut pullers) | 10 | *# | 1 Jan 2007 |
| Peanut threshers | 12 | *# | 1 Jul 2007 |
| Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) | 5 | * | 1 Jan 2007 |
| Seeding and fertilizing assets: | |||
| Fertilizer spreaders (including linkage and trailed) | 10 | * | 1 Jan 2007 |
| Planters (including bar, box, combined seeders, precision planters and row crop planters) | 15 | * | 1 Jan 2007 |
| Seed and fertilizer bins [8] | 15 | * | 1 Jan 2007 |
| Tillage assets: | |||
| Generally | 15 | * | 1 Jan 2007 |
| Harrows | 5 | * | 1 Jan 2007 |
| Laser controlled scraping assets: | |||
| Buckets | 10 | * | 1 Jan 2007 |
| Transmitters | 7 | * | 1 Jan 2007 |
| Rippers | 10 | * | 1 Jan 2007 |
| Harvesters/sweepers | 6 ⅔ | # | 1 Jan 2001 |
| Hay and foraging assets: | |||
| Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) | 12 | * | 1 Jan 2007 |
| Balers | 10 | * | 1 Jan 2007 |
| Bale wrappers | 10 | * | 1 Jan 2007 |
| Baler and wrappers | 10 | * | 1 Jan 2007 |
| Forage harvesters | 10 | *# | 1 Jul 2007 |
| Hay rakes (including finger wheel, rotary and parallel) | 10 | * | 1 Jan 2007 |
| Moisture probes | 5 | * | 1 Jan 2007 |
| Mower conditioners: | |||
| Self-propelled: | |||
| Attachments | 8 | * | 1 Jan 2007 |
| Prime movers | 12 | * | 1 Jan 2007 |
| Trailed | 8 | * | 1 Jan 2007 |
| Super conditioners (hay re-conditioners) | 8 | * | 1 Jan 2007 |
| Tedders | 10 | * | 1 Jan 2007 |
| Trailed bale handling assets: | |||
| Big square bale stackers | 10 | * | 1 Jan 2007 |
| Generally (including accumulators and bale carriers) | 15 | * | 1 Jan 2007 |
| Windrowers: | |||
| Self-propelled: | |||
| Attachments | 8 | * | 1 Jan 2007 |
| Prime movers | 12 | * | 1 Jan 2007 |
| Trailed | 8 | * | 1 Jan 2007 |
| Hop growers' plant: | |||
| Hop picking machines | 13 ⅓ | 1 Jan 2001 | |
| Kilns | 20 | 1 Jan 2001 | |
| Levee banks and revetments | 40 | 1 Jan 2001 | |
| Silos: | |||
| Ancillary equipment | 20 | 1 Jan 2001 | |
| Grain (metal) [9] | 30 | * | 1 Jul 2001 |
| Trellis | 20 | 1 Jan 2001 | |
|
Nursery and floriculture production
(01110 to 01150) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Chemical spraying assets: | |||
| Generally (including broad acre trailed or linkage boom and utility) | 10 | * | 1 Jul 2006 |
| Environmental control assets: | |||
| Boilers (including piping) | 20 | * | 1 Jul 2006 |
| Control systems | 10 | * | 1 Jul 2006 |
| Evaporative coolers | 10 | * | 1 Jul 2006 |
| Heating assets | 10 | * | 1 Jul 2006 |
| Instruments (including sensors) | 10 | * | 1 Jul 2006 |
| Retractable screens | 8 | * | 1 Jul 2006 |
| Ventilation fans | 5 | * | 1 Jul 2006 |
| Fertigation system assets (incorporating control systems, pumps and tanks) | 10 | * | 1 Jul 2006 |
| General assets: | |||
| Bins and pallets | 5 | * | 1 Jul 2006 |
| Fertiliser spreaders | 10 | * | 1 Jul 2006 |
| Fumigation assets | 5 | * | 1 Jul 2006 |
| Pasteurisation assets: | |||
| Pasteurisation rooms | 20 | * | 1 Jul 2006 |
| Steam boilers | 15 | * | 1 Jul 2006 |
| Racks | 15 | * | 1 Jul 2006 |
| Ride on mowers | 5 | * | 1 Jul 2006 |
| Refrigeration assets: | |||
| Insulation panels used in cool rooms | 40 | * | 1 Jul 2006 |
| Refrigeration generally | 10 | * | 1 Jul 2006 |
| Trailers | 15 | * | 1 Jul 2006 |
| Trolleys | 15 | * | 1 Jul 2006 |
| Weed mats | 5 | * | 1 Jul 2006 |
| Harvesting assets: | |||
| Bed lifters and diggers | 10 | * | 1 Jul 2006 |
| Tree spades [10] | 15 | *# | 1 Jul 2006 |
| Packaging assets: | |||
| Bunching and bundling machines | 15 | * | 1 Jul 2006 |
| Deleafers | 15 | * | 1 Jul 2006 |
| Grading machines | 15 | * | 1 Jul 2006 |
| Planting assets: | |||
| Benches and tables | 10 | * | 1 Jul 2006 |
| Conveyors | 15 | * | 1 Jul 2006 |
| Dibblers and seeders | 15 | * | 1 Jul 2006 |
| Hoppers | 15 | * | 1 Jul 2006 |
| Pot, punnet and tray dispensers | 12 | * | 1 Jul 2006 |
| Potting machines (including pot and bag fillers) | 10 | * | 1 Jul 2006 |
| Soil elevators | 10 | * | 1 Jul 2006 |
| Soil mixers | 10 | * | 1 Jul 2006 |
| Transplanters (plugs and seedlings) | 8 | * | 1 Jul 2006 |
| Tray and punnet fillers | 10 | * | 1 Jul 2006 |
| Tray washers | 15 | * | 1 Jul 2006 |
| Vermiculite dispensers and coverers | 15 | * | 1 Jul 2006 |
| Propagation assets: | |||
| Heated propagators | 10 | * | 1 Jul 2006 |
| Seedling and punnet trays, reusable | 3 | * | 1 Jul 2006 |
| Turf growing assets: | |||
| Chemical spraying assets: | |||
| Generally (including broad acre trailed or linkage boom and utility) | 10 | * | 1 Jul 2006 |
| Fertiliser spreaders | 10 | * | 1 Jul 2006 |
| Field top makers | 10 | * | 1 Jul 2006 |
| Land planes | 25 | * | 1 Jul 2006 |
| Line planters | 10 | * | 1 Jul 2006 |
| Mowers (including reel and rotary mowers) | 10 | * | 1 Jul 2006 |
| Net layers | 10 | * | 1 Jul 2006 |
| Power harrows | 10 | * | 1 Jul 2006 |
| Roll layers | 10 | * | 1 Jul 2006 |
| Soil aerators | 10 | * | 1 Jul 2006 |
| Trailers | 15 | * | 1 Jul 2006 |
| Turf harvesters (including pedestrian and tractor mounted harvesters) [11] | 10 | *# | 1 Jul 2006 |
| Turf rollers | 15 | * | 1 Jul 2006 |
| Turf seeders | 15 | * | 1 Jul 2006 |
| Turf vacuums | 10 | * | 1 Jul 2006 |
|
Mushroom growing
(01210) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) | 10 | * | 1 Jul 2008 |
| Boilers (used for humidification and pasteurisation) | 10 | * | 1 Jul 2008 |
| Casing machines (includes casing mixers) | 10 | * | 1 Jul 2008 |
| Compost phase 1 assets: | |||
| Bunkers | 10 | * | 1 Jul 2008 |
| Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) | 4 | * | 1 Jul 2008 |
| Protective structures | 10 | * | 1 Jul 2008 |
| Pumps | 3 | * | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 | * | 1 Jul 2008 |
| Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) | 10 | * | 1 Jul 2008 |
| Growing systems: | |||
| Shelves: | |||
| Aluminium | 15 | * | 1 Jul 2008 |
| Other materials | 10 | * | 1 Jul 2008 |
| Trays: | |||
| Wood | 5 | * | 1 Jul 2008 |
| Mushroom graders | 5 | * | 1 Jul 2008 |
| Sheds | 40 | * | 1 Jul 2008 |
| Slicing machines | 5 | * | 1 Jul 2008 |
| Spawning machines (including supplement machines) | 12 | * | 1 Jul 2008 |
| Trolleys | 10 | * | 1 Jul 2008 |
| Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): | |||
| Growing | 15 | * | 1 Jul 2008 |
| Peak heat and spawn running | 10 | * | 1 Jul 2008 |
| Vacuum coolers | 10 | * | 1 Jul 2008 |
| Weighing machines | 10 | * | 1 Jul 2008 |
|
Vegetable growing (under cover)
(01220) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Hydroponic growing assets (including cut flower growing): | |||
| Hanging gutters | 10 | * | 1 Jul 2007 |
| Troughs | 10 | * | 1 Jul 2007 |
| Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150) | |||
|
Vegetable growing (outdoors) and sugar cane growing
(01230 and 01510) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Chemical spraying assets: | |||
| Generally | 10 | * | 1 Jul 2007 |
| Self-propelled | 8 | * | 1 Jul 2007 |
| Fertiliser spreaders: | |||
| Generally | 10 | * | 1 Jul 2007 |
| Spinner | 5 | * | 1 Jul 2007 |
| General assets: | |||
| Bins: | |||
| Plastic | 10 | * | 1 Jul 2007 |
| Timber | 5 | * | 1 Jul 2007 |
| Mulch layers | 12 | * | 1 Jul 2007 |
| Mulch lifters | 12 | * | 1 Jul 2007 |
| Mulchers | 8 | * | 1 Jul 2007 |
| Rakes (e.g. cane trash rakes) | 10 | * | 1 Jul 2007 |
| Slashers | 8 | * | 1 Jul 2007 |
| Harvesting assets: | |||
| Cane haul out bins | 12 | * | 1 Jul 2007 |
| Harvesters (including cane, carrot, onion, potato and tomato) [12] | 10 | *# | 1 Jul 2007 |
| Harvesting aids (incorporating trailers and conveyor belts) | 15 | * | 1 Jul 2007 |
| Onion lifters [13] | 10 | *# | 1 Jul 2007 |
| Trailers | 15 | * | 1 Jul 2007 |
| Windrowers (including potato diggers, onion and potato windrowers) [14] | 10 | *# | 1 Jul 2007 |
| Pea-viners, pea cleaners, vine and straw conveyors | 10 | * | 1 Jul 2016 |
| Planting assets: | |||
| Billet planters | 12 | * | 1 Jul 2007 |
| Potato cutters | 15 | * | 1 Jul 2007 |
| Potato planters | 10 | * | 1 Jul 2007 |
| Precision seeders | 10 | * | 1 Jul 2007 |
| Transplanters: | |||
| Automated | 7 | * | 1 Jul 2007 |
| Manual | 10 | * | 1 Jul 2007 |
| Tillage assets: | |||
| Generally | 15 | * | 1 Jul 2007 |
| Power take-off (PTO) operated (including rotary hoes and power harrows) | 8 | * | 1 Jul 2007 |
| Trellising assets: | |||
| Stake drivers | 12 | * | 1 Jul 2007 |
| Stake pullers | 12 | * | 1 Jul 2007 |
| Trellising (incorporating stakes and wire) | 5 | * | 1 Jul 2007 |
| Wire winders | 15 | * | 1 Jul 2007 |
|
Fruit and tree nut growing
(01310 to 01370, 01390 and 01590) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Coffee, olive and tree nut growing assets: | |||
| Chemical spraying assets (including air blast sprayers and linkage sprayers) | 10 | * | 1 Jul 2007 |
| Cleaning and mulching assets: | |||
| Blowers | 10 | * | 1 Jul 2007 |
| Mowers (including zero turn and ride on) | 8 | * | 1 Jul 2007 |
| Mulchers | 8 | * | 1 Jul 2007 |
| Slashers | 10 | * | 1 Jul 2007 |
| Sweeper attachments | 10 | * | 1 Jul 2007 |
| Fertiliser spreaders | 10 | * | 1 Jul 2007 |
| General assets: | |||
| Bins: | |||
| Plastic | 10 | * | 1 Jul 2007 |
| Timber | 5 | * | 1 Jul 2007 |
| Stakes (including trellising) | 3 | * | 1 Jul 2007 |
| Harvesting assets: | |||
| Bankouts (almonds) | 15 | * | 1 Jul 2007 |
| Catcher nets | 10 | * | 1 Jul 2007 |
| Elevators (almonds) | 12 | * | 1 Jul 2007 |
| Harvesters [15] : | |||
| Coffee | 10 | *# | 1 Jul 2007 |
| Harvesting pole rakes | 5 | * | 1 Jul 2007 |
| Olive | 10 | *# | 1 Jul 2007 |
| Nuts: | |||
| Generally | 10 | *# | 1 Jul 2007 |
| Macadamia mower mounted | 8 | * | 1 Jul 2007 |
| Pick ups (e.g. almonds) | 12 | *# | 1 Jul 2007 |
| Sweepers | 12 | *# | 1 Jul 2007 |
| Tree shakers | 10 | *# | 1 Jul 2007 |
| Reservoir carts (almonds) | 15 | * | 1 Jul 2007 |
| Trailers | 15 | * | 1 Jul 2007 |
| Pruning assets: | |||
| Chainsaws (Chain saws) | 5 | * | 1 Jul 2007 |
| Electric hand pruners | 3 | * | 1 Jul 2007 |
| Manual hand pruners | 2 | * | 1 Jul 2007 |
| Pneumatic pruners: | |||
| Compressor | 10 | * | 1 Jul 2007 |
| Hand tools | 5 | * | 1 Jul 2007 |
| Fruit growing assets: | |||
| Cleaning and mulching assets: | |||
| Mowers (including zero turn and ride on) | 8 | * | 1 Jul 2008 |
| Mulchers | 6 | * | 1 Jul 2008 |
| Slashers | 8 | * | 1 Jul 2008 |
| Sweeper attachments | 10 | * | 1 Jul 2008 |
| Crop protection assets: | |||
| Applicators (including temporary bird netting applicators and vine cover rollers) | 15 | * | 1 Jul 2008 |
| Banana bagging machines | 10 | * | 1 Jul 2008 |
| Banana ripening bags | 3 | * | 1 Jul 2008 |
| Sprayers | 10 | * | 1 Jul 2008 |
| Temporary bird netting | 5 | * | 1 Jul 2008 |
| Under vine weeder | 10 | * | 1 Jul 2008 |
| Vine covers | 3 | * | 1 Jul 2008 |
| Dried fruit assets: | |||
| Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) | 15 | * | 1 Jul 2008 |
| Drying sheets (including ground sheets) | 10 | * | 1 Jul 2008 |
| Trays | 10 | * | 1 Jul 2008 |
| Fertilising assets: | |||
| Fertigation systems: | |||
| Pumps | 3 | * | 1 Jul 2008 |
| Tanks | 10 | * | 1 Jul 2008 |
| Spreaders: | |||
| Generally | 10 | * | 1 Jul 2008 |
| Spinners | 5 | * | 1 Jul 2008 |
| General assets: | |||
| Bins: | |||
| Plastic | 10 | * | 1 Jul 2008 |
| Timber | 5 | * | 1 Jul 2008 |
| Crates (including picking lugs) | 5 | * | 1 Jul 2008 |
| Elevating work platforms | 10 | * | 1 Jul 2008 |
| Frost fans | 15 | * | 1 Jul 2008 |
| Mulch layers | 12 | * | 1 Jul 2008 |
| Mulch lifters | 12 | * | 1 Jul 2008 |
| Orchard ladders | 10 | * | 1 Jul 2008 |
| Post driver/hole diggers | 10 | * | 1 Jul 2008 |
| Refractometers | 10 | * | 1 Jul 2008 |
| Water pressure cleaners | 5 | * | 1 Jul 2008 |
| Harvesting assets: | |||
| Grape harvesters [16] | 10 | *# | 1 Jul 2008 |
| Harvest aids | 15 | * | 1 Jul 2008 |
| Picking bags | 3 | * | 1 Jul 2008 |
| Picking platforms | 10 | * | 1 Jul 2008 |
| Picking trolleys | 5 | * | 1 Jul 2008 |
| Trailers (including grape chaser bins) | 15 | * | 1 Jul 2008 |
| Tree shakers [17] | 10 | *# | 1 Jul 2008 |
| Planting assets: | |||
| Hole burners | 10 | * | 1 Jul 2008 |
| Planters | 12 | * | 1 Jul 2008 |
| Tree guards | 2 | * | 1 Jul 2008 |
| Trellising | 20 | * | 1 Jul 2008 |
| Weed matting | 5 | * | 1 Jul 2008 |
| Pruning assets: | |||
| Chainsaws (Chain saws) | 3 | * | 1 Jul 2008 |
| Electric hand pruners | 3 | * | 1 Jul 2008 |
| Manual hand pruners | 2 | * | 1 Jul 2008 |
| Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) | 10 | * | 1 Jul 2008 |
| Pneumatic pruners: | |||
| Compressors | 10 | * | 1 Jul 2008 |
| Hand tools | 5 | * | 1 Jul 2008 |
| Vine leaf removers | 15 | * | 1 Jul 2008 |
| Tillage assets: | |||
| Generally | 15 | * | 1 Jul 2008 |
| Power take-off (PTO) operated (including rotary hoes and power harrows) | 8 | * | 1 Jul 2008 |
| Horticultural plants: | |||
| Citrus: | |||
| Grapefruits | 30 | * | 1 Jan 2001 |
| Lemons | 20 | * | 1 Jan 2001 |
| Limes | 20 | * | 1 Jan 2001 |
| Mandarins | 25 | * | 1 Jan 2001 |
| Oranges | 30 | * | 1 Jan 2001 |
| Grape: | |||
| Grapevines, dried | 15 | * | 1 Oct 2004 |
| Grapevines, table | 15 | * | 1 Oct 2004 |
| Grapevines, wine | 20 | * | 1 Oct 2004 |
| Nuts: | |||
| Almonds | 25 | * | 1 Jul 2001 |
| Cashews | 25 | * | 1 Jul 2001 |
| Chestnuts | 25 | * | 1 Jul 2001 |
| Hazelnuts | 25 | * | 1 Jul 2001 |
| Jojoba | 30 | * | 1 Jul 2001 |
| Macadamia | 25 | * | 1 Jul 2001 |
| Pecans | 25 | * | 1 Jul 2001 |
| Pistachios | 25 | * | 1 Jul 2001 |
| Walnuts | 25 | * | 1 Jul 2001 |
| Pome: | |||
| Apples | 20 | * | 1 Jan 2001 |
| Pears | 25 | * | 1 Jan 2001 |
| Stone fruit: | |||
| Apricots | 10 | * | 1 Jan 2001 |
| Cherries | 18 | * | 1 Jan 2001 |
| Nectarines | 10 | * | 1 Jan 2001 |
| Olives | 30 | * | 1 Jan 2001 |
| Peaches | 10 | * | 1 Jan 2001 |
| Plums | 15 | * | 1 Jan 2001 |
| Prunes | 20 | * | 1 Jan 2001 |
| Tropical: | |||
| Avocados | 20 | * | 1 Jan 2001 |
| Mangoes | 30 | * | 1 Jan 2001 |
|
Sheep farming
(01410) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Crutching machines, portable type | 10 | * | 1 Jan 2007 |
| Dipping and spraying assets for parasite control: | |||
| Jet spray system assets (including the race or handler dedicated to the jet spray system) | 10 | * | 1 Jan 2007 |
| Mobile plunge dips | 5 | * | 1 Jan 2007 |
| Feeders (including grain feeders, oat feeders, hay feeders) | 15 | * | 1 Jan 2007 |
| Footbaths | 10 | * | 1 Jan 2007 |
| Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) | 5 | * | 1 Jan 2007 |
| Instruments for measuring wool fibre fineness, laser type | 10 | * | 1 Jan 2007 |
| Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) | 15 | * | 1 Jan 2007 |
| Weigh bars, weigh indicators and weigh platforms | 10 | * | 1 Jan 2007 |
| Yards, races, leadup systems and loading ramps: | |||
| Permanent types | 40 | * | 1 Jan 2007 |
| Portable types | 25 | * | 1 Jan 2007 |
| Woolshed assets: | |||
| Grinding machines for sharpening cutters | 30 | * | 1 Jan 2007 |
| Shearing machines | 30 | * | 1 Jan 2007 |
| Shearing or crutching handpieces | 10 | * | 1 Jan 2007 |
| Wool bale movers | 10 | * | 1 Jan 2007 |
| Wool presses | 20 | * | 1 Jan 2007 |
| Wool tables, steel types | 20 | * | 1 Jan 2007 |
| Woolsheds and shearing sheds | 50 | * | 1 Jan 2007 |
|
Beef cattle farming
(01420) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Cattle handling assets: | |||
| Calf cradles | 10 | * | 1 Jan 2007 |
| Cattle crushes (hydraulic and manual) | 10 | * | 1 Jan 2007 |
| NLIS and other readers | 5 | * | 1 Jan 2007 |
| Scales, weigh indicators and loading bars | 5 | * | 1 Jan 2007 |
| Cattle yards (including races and coolers (steel and timber)): | |||
| Permanent types | 30 | * | 1 Jan 2007 |
| Portable types | 20 | * | 1 Jan 2007 |
| Feed bins (including hay racks) [18] | 15 | * | 1 Jan 2007 |
| Feed handling assets: | |||
| Bale feeders | 10 | * | 1 Jan 2007 |
| Feed mixers | 10 | * | 1 Jan 2007 |
| Silage and feedout wagons | 10 | * | 1 Jan 2007 |
| Loading ramps | 20 | * | 1 Jan 2007 |
| Manure and fertiliser spreaders | 10 | * | 1 Jan 2007 |
| Saddlery and harness | 10 | * | 1 Jan 2007 |
|
Beef cattle feedlots
(01430) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Cattle handling assets: | |||
| Cattle crushes (hydraulic and manual) | 6 | * | 1 Jan 2007 |
| Cattle induction and transfer yards (steel and timber) | 20 | * | 1 Jan 2007 |
| Cattle treatment yards (steel and timber) | 20 | * | 1 Jan 2007 |
| Cattle wash yards (steel and timber) | 20 | * | 1 Jan 2007 |
| NLIS and other readers | 5 | * | 1 Jan 2007 |
| Scales, weigh indicators and loading bars | 5 | * | 1 Jan 2007 |
| Cattle pen assets: | |||
| Bunk sweepers | 8 | * | 1 Jan 2007 |
| Cattle pen infrastructure assets: | |||
| Feed bunks or troughs and aprons | 20 | * | 1 Jan 2007 |
| Feed roads | 20 | * | 1 Jan 2007 |
| Pen earthworks | 20 | * | 1 Jan 2007 |
| Pen fences and gates (steel and timber) | 20 | * | 1 Jan 2007 |
| Shade structures | 20 | * | 1 Jan 2007 |
| Pen scrapers | 10 | * | 1 Jan 2007 |
| Feed milling and handling assets: | |||
| Ancillary grain handling equipment: | |||
| Augers | 10 | * | 1 Jan 2007 |
| Conveyors and elevators | 15 | * | 1 Jan 2007 |
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 | * | 1 Jan 2007 |
| Feed mixers | 7 | * | 1 Jan 2007 |
| Feed mixer trucks | 7 | * | 1 Jan 2007 |
| Grain cleaners | 10 | * | 1 Jan 2007 |
| Grain processing assets: | |||
| Roller mills | 15 | * | 1 Jan 2007 |
| Steam flaking chests | 15 | * | 1 Jan 2007 |
| Steam flaking surge bins | 15 | * | 1 Jan 2007 |
| Tempering silos: | |||
| Galvanised steel | 12 | * | 1 Jan 2007 |
| Glass fused to steel | 50 | * | 1 Jan 2007 |
| Stainless steel | 15 | * | 1 Jan 2007 |
| Receival pits and hoppers | 25 | * | 1 Jan 2007 |
| Roughage processing assets (including tub rinders) | 7 | * | 1 Jan 2007 |
| Sampling and testing assets | 5 | * | 1 Jan 2007 |
| Silos and bins used for storing dry grain [19] : | |||
| Concrete | 50 | * | 1 Jan 2007 |
| Steel | 20 | * | 1 Jan 2007 |
| Tank storages for liquid feed supplements | 15 | * | 1 Jan 2007 |
| Loading ramps | 20 | * | 1 Jan 2007 |
| Manure composting and screening machines | 15 | * | 1 Jan 2007 |
|
Grain-sheep or grain-beef cattle farming
(01450) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Cereal grain growing assets - see Table A Agriculture (01110 to 01990) | |||
|
Dairy cattle farming
(01600) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Automatic calf feeders | 10 | * | 1 Jul 2016 |
| Barn fed dairy farms: | |||
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 | * | 1 Jul 2007 |
| Exercise yards | 20 | * | 1 Jul 2007 |
| Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) | 20 | * | 1 Jul 2007 |
| Cattle handling assets: | |||
| Air operated gates | 10 | * | 1 Jul 2007 |
| All terrain vehicles (ATVs) | 3 | * | 1 Jul 2007 |
| Automatic drafting systems | 7 | * | 1 Jul 2007 |
| Automatic ID systems | 7 | * | 1 Jul 2007 |
| Automatic weighing systems and cattle scales | 5 | * | 1 Jul 2007 |
| Backing gates | 15 | * | 1 Jul 2007 |
| Calf cradles | 10 | * | 1 Jul 2007 |
| Cattle crushes (including automatic) | 10 | * | 1 Jul 2016 |
| Cattle laneways | 30 | * | 1 Jul 2007 |
| Cattle yards (including loading ramps) | 30 | * | 1 Jul 2007 |
| Dairy milking sheds | 30 | * | 1 Jul 2007 |
| Dairy yards and races | 20 | * | 1 Jul 2007 |
| Teat spraying systems: | |||
| Automatic | 7 | * | 1 Jul 2007 |
| Manual | 10 | * | 1 Jul 2007 |
| Clean up assets: | |||
| High pressure pumps and hoses | 10 | * | 1 Jul 2007 |
| Hot water services | 10 | * | 1 Jul 2016 |
| Milk line washing systems: | |||
| Automatic | 10 | * | 1 Jul 2007 |
| Manual | 10 | * | 1 Jul 2007 |
| Feed milling and handling assets: | |||
| Augers | 10 | * | 1 Jul 2007 |
| Conveyors and elevators | 15 | * | 1 Jul 2007 |
| Feed mixers | 7 | * | 1 Jul 2007 |
| Feed pads and bunkers | 30 | * | 1 Jul 2007 |
| Feeding systems: | |||
| Automatic | 12 | * | 1 Jul 2007 |
| Manual | 15 | * | 1 Jul 2007 |
| Grain mills (including roller mills, disc mills and hammer mills) | 15 | * | 1 Jul 2007 |
| Manure spreaders | 10 | * | 1 Jul 2007 |
| Silage pits | 40 | * | 1 Jul 2007 |
| Silage wagons | 10 | * | 1 Jul 2007 |
| Silos (steel) [20] | 20 | * | 1 Jul 2007 |
| Telescopic handlers | 10 | * | 1 Jul 2007 |
| Tub grinders | 7 | * | 1 Jul 2007 |
| Milking and milk handling assets: | |||
| Automatic cluster removers | 10 | * | 1 Jul 2007 |
| Bailing systems: | |||
| Herringbone (including swing over, double up and rapid exit) | 15 | * | 1 Jul 2007 |
| Rotary | 15 | * | 1 Jul 2007 |
| Walk through | 15 | * | 1 Jul 2007 |
| Filters | 15 | * | 1 Jul 2016 |
| Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) | 15 | * | 1 Jul 2007 |
| Milk meters and recording jars (including conductivity sensors) | 10 | * | 1 Jul 2007 |
| Milk vats | 25 | * | 1 Jul 2016 |
| Plate coolers | 15 | * | 1 Jul 2007 |
| Receivers | 15 | * | 1 Jul 2007 |
| Refrigeration compressors | 10 | * | 1 Jul 2007 |
| Robotic milking system assets: | |||
| Air compressors | 5 | * | 1 Jul 2016 |
| Automated milking systems: | |||
| Rotary | 10 | * | 1 Jul 2016 |
| Single box and multi box | 10 | * | 1 Jul 2016 |
| Automatic feeding systems | 10 | * | 1 Jul 2016 |
| Automatic footbaths | 8 | * | 1 Jul 2016 |
| Control systems (excluding personal computers) - see Table B Control systems and control system assets | |||
| Cow comfort systems: | |||
| Cow brushes | 3 | * | 1 Jul 2016 |
| Rubber matting | 7 | * | 1 Jul 2016 |
| Cow identification systems (including weights, bands, numbers and transponders) | 7 | * | 1 Jul 2016 |
| Cow traffic systems | 7 | * | 1 Jul 2016 |
| Milk chillers/plate coolers/energy recovery systems | 10 | * | 1 Jul 2016 |
| Vacuum pumps | 7 | * | 1 Jul 2016 |
|
Poultry farming for breeding, eggs and meat
(01710 to 01720) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Animal housing environmental control assets: | |||
| Control systems (excluding personal computers) | 10 | * | 1 Jan 2007 |
| Curtains: | |||
| Baffles, brooders | 10 | * | 1 Jan 2007 |
| Sidewalls | 5 | * | 1 Jan 2007 |
| Tunnel inlets | 10 | * | 1 Jan 2007 |
| Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) | 10 | * | 1 Jan 2007 |
| Foggers | 10 | * | 1 Jan 2007 |
| Heaters | 15 | * | 1 Jan 2007 |
| Minimum vents (including cabling) | 12 | * | 1 Jan 2007 |
| Sensors | 4 | * | 1 Jan 2007 |
| Tunnel inlet panels | 15 | * | 1 Jan 2007 |
| Ventilation fans: | |||
| Exhaust fans (tunnel, minivent) | 12 | * | 1 Jan 2007 |
| Stirrer fans | 15 | * | 1 Jan 2007 |
| Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 20 | * | 1 Jan 2007 |
| Cages (for egg layers) | 20 | * | 1 Jan 2007 |
| Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) | 15 | * | 1 Jan 2007 |
| Egg conveyors (including drive units) | 15 | * | 1 Jan 2007 |
| Egg counters | 15 | * | 1 Jan 2007 |
| Egg elevators (including drive units) | 15 | * | 1 Jan 2007 |
| Egg grading and packing assets: | |||
| Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) | 10 | * | 1 Jan 2007 |
| Pallet levellers (coil spring) | 25 | * | 1 Jan 2007 |
| Palletisers | 10 | * | 1 Jan 2007 |
| Trolley lifters | 15 | * | 1 Jan 2007 |
| Farm trolleys: | |||
| Chicken transport | 10 | * | 1 Jan 2007 |
| Egg transport | 10 | * | 1 Jan 2007 |
| Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) | 10 | * | 1 Jan 2007 |
| Generators (emergency) | 20 | * | 1 Jan 2007 |
| Hanging cable systems (for feeders, drinkers and nest housing) | 15 | * | 1 Jan 2007 |
| Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) | 15 | * | 1 Jan 2007 |
| Manure conveyors (including drive units) | 10 | * | 1 Jan 2007 |
| Nest housing (including slatted walkways) | 15 | * | 1 Jan 2007 |
| Silos for feed [21] : | |||
| Metal | 20 | * | 1 Jan 2007 |
| Ancillary equipment: | |||
| Augers | 10 | * | 1 Jan 2007 |
| Conveyors and elevators | 15 | * | 1 Jan 2007 |
| Water assets: | |||
| Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) | 10 | * | 1 Jan 2007 |
| Winches | 10 | * | 1 Jan 2007 |
|
Poultry hatcheries
(01710 to 01720) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Air handlers | 20 | * | 1 Jan 2007 |
| Boilers | 20 | * | 1 Jan 2007 |
| Candling equipment | 20 | * | 1 Jan 2007 |
| Chick counters | 20 | * | 1 Jan 2007 |
| Chilled water plants | 20 | * | 1 Jan 2007 |
| Condensers/heat exchangers | 10 | * | 1 Jan 2007 |
| Control systems (excluding personal computers) | 10 | * | 1 Jan 2007 |
| Conveyors | 20 | * | 1 Jan 2007 |
| Generators (emergency) | 20 | * | 1 Jan 2007 |
| Hatcher baskets | 10 | * | 1 Jan 2007 |
| Hatcher trolleys/dollies | 10 | * | 1 Jan 2007 |
| Hatchers (including integrated controller units) | 20 | * | 1 Jan 2007 |
| Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 40 | * | 1 Jan 2007 |
| Macerators | 20 | * | 1 Jan 2007 |
| Separators - chick and egg | 20 | * | 1 Jan 2007 |
| Setter trays | 10 | * | 1 Jan 2007 |
| Setter trolley unloaders | 20 | * | 1 Jan 2007 |
| Setter trolleys | 10 | * | 1 Jan 2007 |
| Setters/incubators (including integrated controller unit) | 20 | * | 1 Jan 2007 |
| Stacker/destacker systems | 20 | * | 1 Jan 2007 |
| Transfer machines - farm trolley to setter trolley | 20 | * | 1 Jan 2007 |
| Transfer machines - setter tray to hatcher basket | 20 | * | 1 Jan 2007 |
| Vaccinators | 15 | * | 1 Jan 2007 |
| Vacuum/auger systems (waste) | 20 | * | 1 Jan 2007 |
| Washing assets | 20 | * | 1 Jan 2007 |
|
Horse farming
(01910) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Horse stalls (Breeze way, Shed row) | 33 ⅓ | 1 Jan 2001 | |
| Stud stock and thoroughbred horses | 10 | 1 Jan 2001 | |
|
Pig farming
(01920) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Animal housing assets: | |||
| Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) | 20 | * | 1 Jul 2008 |
| Curtains - sidewalls | 10 | * | 1 Jul 2008 |
| Floors (suspended types): | |||
| Concrete | 10 | * | 1 Jul 2008 |
| Plastic | 10 | * | 1 Jul 2008 |
| Steel | 5 | * | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 | * | 1 Jul 2008 |
| Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) | 10 | * | 1 Jul 2008 |
| Effluent separators/effluent fan extractors | 10 | * | 1 Jul 2008 |
| Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) | 10 | * | 1 Jul 2008 |
| Fans: | |||
| Exhaust (tunnel, minivent) | 10 | * | 1 Jul 2008 |
| Stirrer | 10 | * | 1 Jul 2008 |
| Farrowing crates | 10 | * | 1 Jul 2008 |
| Generators (emergency) | 20 | * | 1 Jul 2008 |
| Heaters and heat lamps | 5 | * | 1 Jul 2008 |
| High pressure cleaners | 3 | * | 1 Jul 2008 |
| Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) | 5 | * | 1 Jul 2008 |
| Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) | 10 | * | 1 Jul 2008 |
| Milling assets | 10 | * | 1 Jul 2008 |
| Mixing assets | 10 | * | 1 Jul 2008 |
| Pens (including fences, gates, stalls, farrowing crates, ramps) | 10 | * | 1 Jul 2008 |
| Silos [22] : | |||
| Grain storage | 20 | * | 1 Jul 2008 |
| Readyfeed | 10 | * | 1 Jul 2008 |
| Tank storage for liquid feed supplements | 20 | * | 1 Jul 2008 |
| Water assets: | |||
| Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) | 10 | * | 1 Jul 2008 |
| Effluent tanks (concrete) | 20 | * | 1 Jul 2008 |
| Weigh bars, weigh indicators and weigh platforms | 5 | * | 1 Jul 2008 |
|
Beekeeping
(01930) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Bee farming assets: | |||
| Beehives | 13 | * | 1 Jul 2016 |
| Processing assets | 20 | * | 1 Jul 2016 |
|
Aquaculture
(02011 to 02039) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Aeration assets: | |||
| Direct supply systems (including paddlewheels and aspirators): | |||
| Fresh water | 6 | * | 1 Jul 2007 |
| Salt water [23] | 3 | * | 1 Jul 2007 |
| Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) | 10 | * | 1 Jul 2007 |
| Aquaculture tanks: | |||
| Concrete | 20 | * | 1 Jul 2007 |
| Fibreglass | 15 | * | 1 Jul 2007 |
| Polyethylene (PE) | 20 | * | 1 Jul 2007 |
| Raceways | 20 | * | 1 Jul 2007 |
| Transport of live products | 10 | * | 1 Jul 2007 |
| Bins and crates | 5 | * | 1 Jul 2007 |
| Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) | |||
| Control systems | 10 | * | 1 Jul 2007 |
| Cooling assets (including water chillers) | 10 | * | 1 Jul 2007 |
| Environmental control structures and protective structures used in salt water environment | 15 | * | 1 Jul 2007 |
| Feeders (including belt, pendulum, scatter and blower) | 5 | * | 1 Jul 2007 |
| Graders | 10 | * | 1 Jul 2007 |
| Harvesting nets | 4 | * | 1 Jul 2007 |
| Hatching assets (including hatching containers) | 10 | * | 1 Jul 2007 |
| Heating assets: | |||
| Direct heating system (including immersion heaters): | |||
| Fresh water | 10 | * | 1 Jul 2007 |
| Salt water | 5 | * | 1 Jul 2007 |
| Indirect heating system (including heat exchangers and passive heating) | 10 | * | 1 Jul 2007 |
| Instruments (including sensors and water quality meters) | 5 | * | 1 Jul 2007 |
| Oyster farming assets: | |||
| Baskets | 8 | * | 1 Jul 2007 |
| Oyster growing structures (incorporating posts and racks or lines) | 10 | * | 1 Jul 2007 |
| Rumblers | 10 | * | 1 Jul 2007 |
| Sticks | 5 | * | 1 Jul 2007 |
| Trays: | |||
| Plastic | 8 | * | 1 Jul 2007 |
| Timber | 5 | * | 1 Jul 2007 |
| Vats, treatment | 15 | * | 1 Jul 2007 |
| Power supply assets, emergency or standby: | |||
| Generators (incorporating attached engine management and generator monitoring instruments) | 15 | * | 1 Jul 2007 |
| Processing assets: | |||
| Conveyors, elevators and hoppers | 10 | * | 1 Jul 2007 |
| Cookers | 10 | * | 1 Jul 2007 |
| Packaging assets (including vacuum and modified atmospheric packing) | 10 | * | 1 Jul 2007 |
| Refrigeration assets: | |||
| Insulation panels in cool or freezer rooms used in salt water environment | 20 | * | 1 Jul 2007 |
| Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) | 10 | * | 1 Jul 2007 |
| Water assets: | |||
| Aquaculture channels and ponds | 20 | * | 1 Jul 2007 |
| Liners and erosion matting for ponds and channels | 15 | * | 1 Jul 2007 |
| Pipes and pipelines: | |||
| Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) | 10 | * | 1 Jul 2007 |
| In ground (polyethylene (PE) and polyvinylchloride (PVC)) | 30 | * | 1 Jul 2007 |
| Pumps: | |||
| Generally: | |||
| Fresh water | 10 | * | 1 Jul 2007 |
| Salt water | 5 | * | 1 Jul 2007 |
| Single phase transfer pumps: | |||
| Fresh water | 5 | * | 1 Jul 2007 |
| Salt water | 3 | * | 1 Jul 2007 |
| Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) | 10 | * | 1 Jul 2007 |
| Weighing machines | 5 | * | 1 Jul 2007 |
|
Forestry and logging
(03010 to 03020) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Logging plant: | |||
| Cable systems (including winches and high leads) | 8 | * | 1 Jan 2001 |
| Forwarders | 8 | * | 1 Jan 2001 |
| Harvesters and feller bunchers (includes heads) | 7 | * | 1 Jan 2001 |
| Log trailers | 10 | * | 1 Jan 2001 |
| Saws: | |||
| Mobile | 8 | * | 1 Jan 2001 |
| Portable chain | 2 | * | 1 Jan 2001 |
| Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) | 7 | * | 1 Jan 2001 |
|
Fishing
(04111 to 04199) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Fishing plant: | |||
| Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) | |||
| Fish holding baskets | 10 | 1 Jan 2001 | |
| Purse seine fishing net | 5 | 1 Jan 2001 | |
|
Forestry support services
(05100) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Forestry support services assets - see Table A Nursery and floriculture production (01110 to 01150) | |||
|
Other agriculture and fishing support services
(05290) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Pulse and seed processing assets: | |||
| Harvesting assets: | |||
| Headers - flex drapers/pea pluckers | 5 | * | 1 Jul 2017 |
| Land rollers - steel | 8 | * | 1 Jul 2017 |
| Packaging assets: | |||
| Bagging machines | 10 | * | 1 Jul 2017 |
| Bag sewers - see Table B Packaging machines | |||
| Labellers | 5 | * | 1 Jul 2017 |
| Palletisers and depalletisers - see Table B Packaging machines | |||
| Platform scales | 10 | * | 1 Jul 2017 |
| Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines | |||
| Processing assets: | |||
| Cleaning and pre-cleaning assets: | |||
| Air screen | 15 | * | 1 Jul 2017 |
| Flat bed | 8 | * | 1 Jul 2017 |
| Screens | 10 | * | 1 Jul 2017 |
| Conditioning assets: | |||
| Clippers/debearders | 9 | * | 1 Jul 2017 |
| Conditioning units/drying units/heaters | 7 | * | 1 Jul 2017 |
| Hullers | 15 | * | 1 Jul 2017 |
| Mixers | 12 | * | 1 Jul 2017 |
| Seed treaters | 10 | * | 1 Jul 2017 |
| Separating assets: | |||
| Gravity tables | 15 | * | 1 Jul 2017 |
| Rotary sieves | 10 | * | 1 Jul 2017 |
| Indented cylinders | 15 | * | 1 Jul 2017 |
| Spirals | 15 | * | 1 Jul 2017 |
| Splitters | 12 | * | 1 Jul 2017 |
| Product and raw material handling and receiving assets: | |||
| Augers | 12 | * | 1 Jul 2017 |
| Chaser bins | 15 | * | 1 Jul 2017 |
| Crates: | |||
| Wooden | 5 | * | 1 Jul 2017 |
| Wooden (mesh reinforced) | 20 | * | 1 Jul 2017 |
| Elevators (including bucket elevators) | 15 | * | 1 Jul 2017 |
| Field bins | 10 | * | 1 Jul 2017 |
| Silos - conditioning | 20 | * | 1 Jul 2017 |
| Tubulators/Mobile belt conveyors/Belt shifters | 10 | * | 1 Jul 2017 |
| Weighbridges - See Table B Weighbridges | |||
| Quality control assets: | |||
| Magnets | 7 | * | 1 Jul 2017 |
| Metal detectors | 8 | * | 1 Jul 2017 |
| Sorting and sizing assets: | |||
| Colour sorters | 8 | * | 1 Jul 2017 |
| Support assets: | |||
| Air Compressors | 7 | * | 1 Jul 2017 |
| Extraction assets (including dust collectors and fans) | 9 | * | 1 Jul 2017 |
References
ATO references:
NO 1-SY3H7A0
Previous Rulings/Determinations:
TR 2017/2
TR 2018/4
TR 2019/5
TR 2020/3
TR 2021/3
ISSN: 2205-6122
Subject References:
depreciation
depreciation rate
effective life
Legislative References:
ITAA 1997 Div 40
ITAA 1997 40-25
ITAA 1997 40-25(7)
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-95(4)
ITAA 1997 40-95(5)
ITAA 1997 40-95(7)
ITAA 1997 40-100
ITAA 1997 40-100(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-102(5)
ITAA 1997 40-105
ITAA 1997 40-110
ITAA 1997 40-345(2)
IT(TP)A 1997 Subdiv 40-BB
Other References:
Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2022