Taxation Ruling

TR 2000/18C6

Income tax: effective life of depreciating assets

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FOI status:

may be releasedFOI number: I 1021989

What this Ruling is about	1
Previous Ruling	5
Determinations	6
Explanations	11
Detailed contents list	83
Table A	Page 18
Table B	Page 76
Table F	Page 88

Preamble

This document does not rule on the application of a 'tax law' (as defined) and is, therefore, not a 'public ruling' for the purposes of Part IVAAA of the Taxation Administration Act 1953. The document is, however, administratively binding on the Commissioner of Taxation. Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a 'public ruling' and how it is binding on the Commissioner.

What this Ruling is about

1. This Ruling discusses the methodology used by the Commissioner of Taxation in making determinations of the effective life of depreciating assets under section 40-100 of the Income Tax Assessment Act 1997 ('the Act').

2. The effective life of a depreciating asset is used to work out the asset's decline in value. To the extent the asset is used for a taxable purpose, a deduction is available, under Division 40 of the Act, for its decline in value.

3. Determinations of the effective life of depreciating assets made by the Commissioner are reproduced in Tables A and B of the attached schedule.

4. You may choose to use the Commissioner's determination of the effective life of a depreciating asset or you may make your own estimate (see section 40-95 of the Act). The explanation of the methodology used by the Commissioner in making determinations may assist taxpayers who choose to make their own estimate of effective life.

Previous Rulings

5. Taxation Ruling IT 2685 is withdrawn as of 1 July 2001.

Determinations

6. The Commissioner's determination of the effective life of plant set out in the schedule to Taxation Ruling IT 2685 ceases to be in force from 1 July 2001. If you were using an effective life from Taxation Ruling IT 2685 for the purpose of calculating your deduction for an asset under Division 42 of the Act you can continue to use that effective life for the purpose of calculating your deduction under Division 40 for the asset.

7. The date a determination comes into force is set out in column 4 of Tables A and B.

Acquisitions of plant pre 21 September 1999

8. For plant:

•: you entered into a contract to acquire;
•: you otherwise acquired; or
•: you started to construct.

before 11.45 am, by legal time in the Australian Capital Territory, on 21 September 1999, you may use the effective life for the plant set out in Taxation Ruling IT 2685 regardless of when you first use it or have it installed ready for use.

Acquisitions of plant/depreciating assets post 21 September 1999

9. If you start to use other plant or a depreciating asset or have it installed ready for use within five years of the time (the relevant time):

•: you entered into the contract to acquire it;
•: you started to construct it; or
•: you otherwise acquired it.

then the determination of effective life that will apply is the one that was in force at the relevant time (see section 40-95 of the Act).

10. If you do not start to use the plant or depreciating asset or have it installed ready for use within the required five year period as set out in paragraph 9, then the determination that will apply is the one that is in force at the date you first use it or have it installed ready for use for any purpose (see section 40-95 of the Act).

Explanations

Context of Commissioner's review

11. The Commissioner advised the Review of Business Taxation chaired by John Ralph AO that the ATO would progressively update and expand the effective life schedule attached to Taxation Ruling IT 2685 to ensure it is as representative as possible. The first tranche of the review is contained in the version of this ruling which issued on 21 December 2000. The review is continuing and will take some time to complete.

12. The schedule of effective lives attached to Taxation Ruling IT 2685 was improved by:

•: restructuring it;
•: removing duplicate, inappropriate and redundant items;
•: reviewing, and, where appropriate, updating the effective lives of a limited range of assets; and
•: including new assets.

13. The review is based on extensive enquires made by the Australian Taxation Office ('ATO') and the Australian Valuation Office ('AVO') and, in some instances, on reports prepared by independent consultants.

Basic Principles of Depreciation

14. From an economic point of view, business income arises from two sources:

•: net annual flows from business activities associated with the use of business assets and liabilities; and
•: the change in the market value of those business assets and liabilities.

15. Subject to tax timing rules for income recognition, increases in the market value of assets and decreases in the market value of liabilities add to business income while decreases in the market value of assets and increases in the market value of liabilities reduce business income.

16. The current taxation system, through the application of the capital allowances rules in Division 40, for example, already recognises the change in market value of depreciating assets in working out taxable income. In particular, recognising that the loss of market value in most depreciating assets cannot be directly measured, it allows the write off of those assets to be based on an estimate of effective life.

17. The deductions based on effective life are intended to reflect an appropriate allowance for the diminution of economic value of an asset over its period of use.

18. Where the estimate is incorrect, the balancing adjustment provisions ensure, in those cases where the depreciating asset has stopped being held or used, that the actual loss in value over the period of use is allowed as a deduction.

How does the Commissioner determine the effective life of a depreciating asset?

19. The Commissioner makes a determination of the effective life of a depreciating asset by estimating the period (in years, including fractions of years) it can be used by any entity for a taxable purpose or for the purpose of producing exempt income (the relevant purposes):

(a): assuming it will be subject to wear and tear at a rate that is reasonable for the Commissioner to assume; and
(b): assuming it will be maintained in reasonably good order and condition; and
(c): having regard to the period within which it is likely to be scrapped, sold for no more than scrap or abandoned (see section 40-100 of the Act).

20. In making a determination, the Commissioner considers the factors in paragraph 21 (which are not intended to be exhaustive). Where appropriate, each factor is considered on the basis of historical information and future expectations. No one factor is necessarily conclusive and the relative importance of each will vary depending on the nature of the asset. In considering these factors, the Commissioner only takes account of normal industry practices.

21. The factors include:

•: the physical life of the asset;
•: engineering information;
•: the manufacturer's specifications;
•: the way in which the asset is used by an industry;
•: the past experience of users of the asset;
•: the level of repairs and maintenance adopted by users of the asset;
•: industry standards;
•: the use of the asset by different industries;
•: retention periods;
•: obsolescence;
•: scrapping or abandonment practices;
•: if the asset is leased, the period of the lease;
•: economic or financial analysis indicating the period over which that asset is intended for use; and
•: where the asset is actively traded in a secondary market, conditions in that market.

Physical Life

22. As set out in paragraph 19, subsection 40-100(4) of the Act requires an estimate of the period a depreciating asset can be used by any entity for the relevant purposes. It is arguable that an asset can be used for these purposes while it continues to have a physical existence, that is, until it is physically exhausted.

23. Physical life, therefore, can be seen as the outer limit of an asset's effective life and is a useful starting point for an analysis of all the factors set out in paragraph 21. Historical physical life is best determined by empirical evidence.

Engineering Information/Manufacturer's Specifications

24. An estimate of the physical life of a new asset, however, cannot be based solely on what has occurred in the past. An analysis of engineering information and manufacturer's specifications is important when estimating future physical lives. There are various reasons why the expected life of a new asset may differ from that achieved in the past. These reasons include advances in technology, different construction materials, intensity of use and the levels of repairs and maintenance.

Physical Life/Effective Life

25. It is important to note that the Commissioner does not consider that the physical life of an asset is necessarily its effective life because, as previously mentioned, all the factors must be considered before an estimate of effective life is made. A consideration of these factors may often indicate that an asset's effective life is a period shorter than its physical life.

The way in which an asset is used by an industry/The past experience of users of the asset

26. How intensive an industry uses an asset may impact directly on the asset's effective life. To establish what is the industry norm, industry is consulted wherever possible.

27. Often assets are not used for the relevant purposes for the whole of their life. For example, assets may be retired from use for the relevant purposes but be retained as a source of spare parts. In this instance, their effective life may end at the time they are retired.

Repairs and Maintenance

28. It might be suggested that the life of an asset can be extended indefinitely if there is unlimited expenditure on repairs and maintenance. However, paragraph 40-100(4)(b) of the Act requires the Commissioner to assume that an asset will be maintained only in reasonably good order and condition. Accordingly, the effective life of an asset may end when it is no longer economic to maintain it, even though it may still be possible to do so. To establish that point in time the industry norm is considered.

Renewals/Rebuilds

29. Another reason why the level of repairs and maintenance is considered is to see if it is possible to ascertain a point in time when an asset has been wholly or substantially physically replaced. A renewal may be carried out at one point in time or it may be incremental. If an asset has been wholly or substantially physically replaced then it is considered its effective life has ended as it is, in fact, a new asset.

Industry Standards

30. There may be industry standards/regulations which set the level of repairs and maintenance that must be carried out. In addition, these standards/regulations may dictate the time at which a particular asset must be retired from use by an industry. These factors are considered when building up a complete picture of the effective life of an asset.

Use of the asset by different industries

31. The use of an asset by different industries is another important factor. The use may be parallel or consecutive. An example of parallel use is the use of a car as a taxi compared to the use of a car for relevant purposes generally. In these circumstances, the Commissioner has determined that the effective lives are different. This reflects the increased wear and tear experienced by a car used as a taxi.

32. The consecutive use of an asset arises where it is used by different taxpayers for different purposes during its physical life. In determining the effective life of some assets, the period for which a particular asset can be used by any taxpayer for its intended purpose has been estimated, without regard to the possible subsequent use of the asset by another taxpayer for an entirely different purpose. However, that approach has only been taken where the subsequent change in use is significant and the proceeds received on disposal are small relative to the asset's original cost. An example of this is a shipping container which, at the end of its effective life as a shipping container, may be used for a variety of other purposes, including as a storage shed. In that situation, the container would, nevertheless, have an effective life in the hands of the purchaser when it commences to be used as a storage shed.

Retention period

33. The retention period is the period any one taxpayer generally holds an asset. Subject to paragraph 32, the effective life of an asset is the total period it can be used by any entity for the relevant purposes. That may not necessarily be the period a particular taxpayer expects to hold it before replacing it. For example, it is common practice for some businesses to dispose of a car after it has done a pre-determined number of kilometres. The effective life of the car does not end at that time if it can still be effectively used as a car for the relevant purposes.

Obsolescence

34. The Commissioner considers obsolescence when determining the effective life of an asset.

35. An asset may become obsolete for both commercial and technological reasons.

36. Commercial obsolescence may occur if, for instance, market demand for the goods produced by the asset ceases through consumer preference or Government regulation. It may also occur if the raw material the asset processes becomes unavailable.

37. Technology may advance so that another asset is better suited for the relevant purpose for which an existing asset is used. The point to note about technological advances, however, is that an asset's effective life does not necessarily end with each technological advance. A taxpayer can still use an asset for the relevant purposes even though a newer model has come on to the market.

38. Obsolescence is only considered when it prevents the continued use of the asset for the relevant purposes. This is best evidenced by scrapping practices.

39. There are two types of obsolescence - that which can be predicted at the time the asset is first used (predictable) and that which emerges later (unpredictable). Clearly, unpredictable obsolescence cannot be taken into account when making an estimate of effective life. The Commissioner would only take obsolescence into account if it can be predicted with a high level of certainty across a majority of users.

40. Taxpayers faced with predictable obsolescence that impacts only on their business may choose to work out the effective lives of the assets themselves rather than adopt the effective lives determined by the Commissioner.

41. In addition, taxpayers can work out a new effective life under section 40-110 of the Act where facts emerge (e.g. unpredictable obsolescence) during the life of the asset that mean it must be scrapped before its originally estimated effective life has ended.

Scrapping or abandonment practices

42. Once a taxpayer has scrapped or abandoned an asset, there is a presumption it can no longer be used by anyone for the relevant purposes. The scrapping of an asset demonstrates that the asset is either physically exhausted or obsolete. A taxpayer may abandon an asset if it is too difficult or costly to remove from its place of operation.

43. This factor is only relevant to the Commissioner's determination of the effective life of an asset if a general scrapping or abandonment practice can be established across users of the asset. Evidence that one group of users traditionally scraps an asset while others do not will not be sufficient to establish the asset as one that is generally scrapped for the purpose of the Commissioner's determination. However, taxpayers within the group that scrapped the asset could choose to work out the asset's effective life themselves.

Lease periods

44. Because effective life is, among other things, the period a depreciating asset can be used for the relevant purposes, it is unlikely that an asset would be leased for a period greater than its effective life. Consideration of this factor will, in many instances, suggest that the effective life of an asset is no shorter than the period it is leased.

Financial Analysis

45. As with lease periods, economic or financial analysis indicating the period over which an asset is intended for use gives guidance that the effective life is no shorter than that period. In many instances, the analysis may only reflect the capital cost recovery period or the term of a contract when in fact the asset may be used for the relevant purposes by any entity for a much longer time.

Market Value

46. The defining character of a depreciating asset is that its market value actually falls, or is expected to fall, over time. An analysis of the decline of market values of an asset class, therefore, is an important factor together with those set out above to ensure that a determination of effective life provides appropriate deductions.

Working out your own effective life

47. The factors outlined above are essentially the same factors the Commissioner considers you would use if you worked out the effective life of an asset yourself. There is, however, one critical difference.

48. As mentioned in paragraph 20, the Commissioner only takes account of normal industry practices when estimating effective life. However, taxpayers who choose to self-assess can take account of their own particular circumstances of use (see subsection 40-105(1) of the Act).

49. The Commissioner only makes determinations of the effective life of new assets. The purchaser of a second-hand asset, who decides its second-hand condition justifies a shorter life than that determined by the Commissioner, can self-assess. A taxpayer who self-assesses the effective life of plant or a depreciating asset acquired after 11.45 am, by legal time in the ACT, on 21 September 1999 is no longer required to assume that it is new.

Rates

50. The rates listed in Taxation Ruling IT 2685 were accelerated. Accelerated rates were removed for plant that was acquired or commenced to be constructed after 11.45 am, by legal time in the ACT, on 21 September 1999, except for small business taxpayers who were able to use them until the Simplified Tax System took effect from 1 July 2001.

51. The tables in the schedule attached to this ruling contain only effective lives. Rates have not been included. Working out a rate is not a separate step in the process, but has been incorporated into the calculation formulas: see subsections 40-70(1) (diminishing value) and 40-75(1) (prime cost) of the Act.

Structure

52. Table A of the attached schedule is an industry table which contains assets under industry headings that have, where possible, been drawn from the Australian and New Zealand Standard Industry Classification (ANZSIC) subject categories. The table lists, under each industry heading, specific assets that are peculiar to that industry or for which a special effective life is justified because of the use to which those assets are put by the industry. Under some industry headings, the list of assets also contains a general grouping or class of assets that is identified by reference to the specific industry function or process for which the assets are employed.

53. Table B is an asset table that contains generic assets which may be used by more than one industry.

54. The Commissioner's estimate of effective life is set out against each listed asset. Adopting this new structure allows the removal of many duplicated items. For example, in Taxation Ruling IT 2685, motor vehicles are listed both individually and under various industry headings. In the attached schedule they are included only in the asset list. Whilst some assets are included in both tables with the same effective life, this is the exception rather than the norm. Generally, an asset would be included in an industry list only if the Commissioner determined a different effective life for use in that industry.

New and Reviewed Items

55. New and reviewed items have been marked with an asterisk (*) in column 3 of Tables A and B.

Statutory Caps

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.

How to use this schedule

57. The entries for the effective life of assets listed under a particular industry in Table A must only be used by members of that industry. If an asset is listed in Table A under a particular industry heading and also in Table B, then you must use the industry table if you are a member of that industry. Taxpayers not in that industry must use Table B.

58. If an asset used by an industry member is not listed under its industry heading, either specifically or under the general functional group/class, then the member should use the effective life of the asset listed in Table B.

59. If an asset is not listed in either Table A or B then the Commissioner has not made a determination of its effective life and you will need to work out its effective life yourself.

60. Many of the items that appeared in Taxation Ruling IT 2685 do not appear in Tables A or B. Generally, they have been removed because no effective life was determined for them or the asset is no longer used for relevant purposes.

61. All items that have been removed are listed in Tables C to F of the schedule attached to this Ruling. These tables do not represent re-determinations made by the Commissioner. For easy identification, removed items have been listed exactly as they appeared in Taxation Ruling IT 2685. Removed items fall into four categories:

•: no effective life determined;
•: assets for which a deduction was previously allowed using the replacements method;
•: assets for which there were previously statutory rates; and
•: redundant assets.

No effective life determined

62. There were approximately 50 assets listed in Taxation Ruling IT 2685 for which no effective life was determined. Most were listed for the purpose of advising that no depreciation was available for them because they were not plant (e.g. livestock governed by the trading stock provisions, or buildings or structures) or, in one case, because the taxpayer leased the plant (see boot and shoe-making machinery leased by taxpayer).

63. These assets have been removed because their listing in tables setting out the Commissioner's determinations of the effective lives of assets is inappropriate. Tables A and B are confined to the determinations the Commissioner is authorised to make under section 40-100 of the Act - i.e. determinations specifying the effective life of depreciating assets.

64. Table C lists the assets that have been removed because no effective life was determined for them.

Replacements

65. It had been a longstanding practice to permit taxpayers to treat the initial purchase of certain assets as not depreciable but to claim an immediate deduction for the cost of their replacement. The practice principally related to low cost items that had very long or indeterminate lives, were difficult to keep track of, and were subject to frequent replacement through loss or breakage (e.g. crockery).

66. Taxation Ruling IT 2685 contained approximately 100 entries for assets the cost of which was only deductible on a replacements basis. There were a further 17 assets where the replacements basis was an alternative to an effective life write-off.

67. In 1991, the law was amended to allow an immediate write-off for plant costing $300 or less or having an effective life of less than three years. At that time, the administrative practice of allowing a deduction on a replacements basis for plant that was otherwise immediately deductible because of those provisions was no longer relevant (see paragraph 63 of Taxation Ruling IT 2685).

68. For some taxpayers, the $300 immediate write-off provisions were replaced with a new system which applied from 1 July 2000 (see Subdivision 42-M of the Act). Division 40 introduced a similar system from 1 July 2001 for depreciating assets. It allows certain taxpayers to pool assets costing less than $1,000 each and to write off the assets under the diminishing value method using an effective life of four years (see Subdivision 40-E of the Act).

69. The Simplified Tax System (the STS) is available to small business taxpayers from 1 July 2001. The STS allows eligible taxpayers who decide to use it, an immediate write-off for depreciating assets costing less than $1,000, and pooling arrangements for other depreciating assets.

70. The $300 immediate write-off provision was retained for assets used by taxpayers predominantly in deriving non-business income.

71. For these reasons, the replacement basis for deductions is not available for assets you first use (or have installed ready for use) for relevant purposes after 30 June 2000.

72. Replacement only assets have been removed. For those assets for which replacements were an alternative in the schedule attached to Taxation Ruling IT 2685, the effective life remains but the replacement option is no longer available. A list of assets for which replacements used to apply appears in Table D. That table is for information purposes only.

73. In Taxation Ruling IT 2685, under the 'building and construction industry' heading, loose tools had an effective life of five years, with the option of using the replacement basis. Elsewhere, they were listed as replacements and no effective life was specified.

74. The Commissioner's determination now specifies that the effective life of all loose tools is five years.

Division 42 statutory rates

75. There were two asset categories for which statutory rates applied automatically without having to ascertain effective life. They were employee amenities and assets used for scientific research. These rates have no application now and they have been removed from the schedule. Those items are listed in Table E.

Redundant assets

76. Table F, which is for information purposes only, provides a list of those items which have been identified as redundant.

77. An asset is redundant if it is:

•: no longer used for relevant purposes (e.g. accounting machines, drays, wagons, buggies);
•: no longer manufactured (e.g. radiograms); or
•: in the process of being overtaken by technology (e.g. gramophone records, which have been largely replaced by compact discs).

78. If a taxpayer requires an effective life for a depreciating asset that has been removed on the basis that it is redundant, they can work out the effective life themselves.

Horticultural plants

79. Horticultural plants are depreciating assets. The deduction for a horticultural plant is also based on its effective life and is available under Subdivision 40-F of the Act.

80. The methodology used to establish the effective life of a horticultural plant involves a consideration of the factors set out in paragraph 21 to the extent that they are relevant. Issues such as the varieties and location of plants grown, the age planted out, the years required to come into production and the number of years production was anticipated, have been canvassed. Consumer demand for new varieties may cause commercial obsolescence and, therefore, is a major factor in determining the effective life of horticultural plants.

81. Crop management techniques, such as regeneration and topworking/reworking, where trees are cut back to the stump, have also been taken into account in determining the effective life of horticultural plants. Where topworking/reworking involves grafting a new variety onto the old root system, with the result that a new plant has been established, deductions will be based on the effective life of the new plant.

Consultation

82. Industry bodies and interested taxpayers have been consulted during the course of the reviews. In addition, the items marked with an asterisk in Tables A and B have been reviewed by an independent panel presently comprising a representative from CPA Australia, the Corporate Tax Association, The Treasury, The Australian Valuation Office and the Australian Taxation Office.

Detailed contents list

83. Below is a detailed table of contents for this Ruling:

	Paragraph
What this Ruling is about	1
Previous Rulings	5
Determinations	6
Acquisitions of plant pre 21 September 1999	8
Acquisitions of plant/depreciating assets post 21 September 1999	9
Explanations	11
Context of Commissioner's review	11
Basic Principles of Depreciation	14
How does the Commissioner determine the effective life of a depreciating asset?	19
Physical Life	22
Engineering Information/Manufacturer's Specifications	24
Physical Life/Effective Life	25
The way in which an asset is used by an industry/The past experience of users of the asset	26
Repairs and Maintenance	28
Renewals/Rebuilds	29
Industry Standards	30
Use of the asset by different industries	31
Retention period	33
Obsolescence	34
Scrapping or abandonment practices	42
Lease periods	44
Financial Analysis	45
Market Value	46
Working out your own effective life	47
Rates	50
Structure	52
New and reviewed items	55
Statutory Caps	56
How to use this schedule	57
No effective life determined	62
Replacements	65
Division 42 statutory rates	75
Redundant assets	76
Horticultural plants	79
Consultation	82
Detailed contents list	83
Table A	Page 18
Table B	Page 66
Table F	Page 77

Commissioner of Taxation
Consolidated as at 1 July 2003

Effective lives (Industry Categories)
Table A as at 1 July 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	13⅓		1 Jan 2001
Electric heater	10		1 Jan 2001
Garbage units (compacting)	6⅔		1 Jan 2001
Refrigerators	13⅓		1 Jan 2001
Stoves	20		1 Jan 2001
*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	33⅓		1 Jan 2001
Plant installed in structure	20		1 Jan 2001
Banana ripening plant	13⅓		1 Jan 2001
Bee farming plant:
Beehives	13⅓		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)	13⅓		1 Jan 2001
Dairy farm plant (power):	20		1 Jan 2001
Fences:
General (including wire and wire netting used in construction of fencing)	33⅓		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	6⅔		1 Jan 2001
Harvester/Sweeper	6⅔		1 Jan 2001
Headers, self propelled (combine harvesters)	6⅔		1 Jan 2001
Hop growers' plant:
Hop picking machines	13⅓		1 Jan 2001
Kilns	20		1 Jan 2001
Horse stalls (Breeze way Shed Row)	33⅓		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	13⅓		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	6⅔		1 Jan 2001
Buildings:
Peak heat, spawn running and growing rooms	10		1 Jan 2001
Other:
timber or steel frame	33⅓		1 Jan 2001
brick, stone or concrete walls	50		1 Jan 2001
Compost preparation plant	6⅔		1 Jan 2001
General plant (including spraying, watering and pumping equipment)	6⅔		1 Jan 2001
Growing trays	6⅔		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)	13⅓		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	13⅓		1 Jan 2001
Shearing stands (demountable)	10		1 Jan 2001
Sheep dips (concrete)	50		1 Jan 2001
Woolsheds:
with brick, stone or concrete walls	66⅔		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	13⅓		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	13⅓		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)	13⅓		1 Jan 2001
Pearling boats	20		1 Jan 2001
Pumps	13⅓		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
*COMMUNICATION SERVICES* ( *71110 to 71200* )
*Telecommunication Services* ( *71120 to 71200* )
Backbone Network Assets:
Conduits	40	*	1 Jul 2003
Cross connects (including digital and optical)	15	*	1 Jul 2003
Multiplexers (including wave division, terminal, and add-drop)	15	*	1 Jul 2003
Optical amplifiers	15	*	1 Jul 2003
Optical fibre cables	25	*	1 Jul 2003
Optical patch panels	25	*	1 Jul 2003
Regenerators	15	*	1 Jul 2003
Equipment Shelters (transportable)	25	*	1 Jul 2003
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
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
Racks	20	*	1 Jul 2003
*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	13⅓		1 Jan 2001
Compactors	12	*	1 Jul 2002
Compressors (Mobile)	12	*	1 Jul 2002
Concreting plant:
Batching plant:
Portable and demountable	6⅔		1 Jan 2001
Static	13⅓		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	6⅔		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	13⅓		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)	13⅓		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	6⅔		1 Jan 2001
Medium and other types	10		1 Jan 2001
Wheel Loaders	8	*	1 Jul 2002
Winches	13⅓		1 Jan 2001

*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	6⅔		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	33⅓		1 Jan 2001
Sea Life Centre:
Fibreglass aquarium tanks	20		1 Jan 2001
Ketch	13⅓		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	13⅓		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	13⅓		1 Jan 2001
Insulated cables	20		1 Jan 2001
Meters	13⅓		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	6⅔		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)	5½	*	1 Jul 2001
Dedicated video game/simulator	3½	*	1 Jul 2001
Interchangeable video game kit	1	*	1 Jul 2001
Juke box (compact disc)	10	*	1 Jul 2001
Photo-image machines	3½	*	1 Jul 2001
Pinball machines	3½	*	1 Jul 2001
Pool/Billiard tables	10	*	1 Jul 2001
Redemption games (prizes/tickets)	5½	*	1 Jul 2001
Table games (including air hockey, soccer, etc.)	5½	*	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)	13⅓		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	13⅓		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	13⅓		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	13⅓		1 Jan 2001
Space Theatre Dome	33⅓		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)	13⅓		1 Jan 2001
Trampolines	10		1 Jan 2001
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	47½	*	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	12½	*	1 Jan 2002
Power transformers	40	*	1 Jan 2002
Transmission lines (incorporating conductors, insulators and towers)	47½	*	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
*EDUCATION* ( *84100 to 84409* )
Kindergarten Furniture and Play Equipment	5		1 Jan 2001
*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
*HEALTH AND COMMUNITY SERVICES* ( *86110 to 87290* )
Medical Assets:
Benchtop sterilisers	5	*	1 Jul 2003
Benchtop ultrasonic cleaners	7	*	1 Jul 2003
Clinical furniture	10	*	1 Jul 2003
X-Ray viewers	10	*	1 Jul 2003
*Dental Services* ( *86230* )
Dentists' assets:
Air abrasion units	10	*	1 Jul 2003
Air compressors	10	*	1 Jul 2003
Amalgamators	7	*	1 Jul 2003
Amalgam separators	7	*	1 Jul 2003
Computerised (CAD/CAM) ceramic restoration systems:
Imaging units	7	*	1 Jul 2003
Milling units	5	*	1 Jul 2003
Curing lights (halogen)	5	*	1 Jul 2003
Dental chairs	10	*	1 Jul 2003
Dental instruments:
Hand-held manually operated instruments	3	*	1 Jul 2003
Handpieces (driven by compressed air, compressed gas or electricity)	3	*	1 Jul 2003
Dental lasers:
Hard tissue and soft tissue lasers	7	*	1 Jul 2003
Soft tissue and whitening lasers	7	*	1 Jul 2003
Soft tissue lasers	10	*	1 Jul 2003
Dental loupes	10	*	1 Jul 2003
Dental operating lights	10	*	1 Jul 2003
Dental units	10	*	1 Jul 2003
Dental x-ray assets:
Conventional x-ray film systems (incorporating control box, swing arm and x-ray head but excluding OPG systems)	15	*	1 Jul 2003
Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems)	7	*	1 Jul 2003
Intra-oral x-ray film processors	10	*	1 Jul 2003
Handpiece cleaners	5	*	1 Jul 2003
Intra-oral camera systems (incorporating camera and integrated processor/docking station)	7	*	1 Jul 2003
Nitrous oxide sedation units	20	*	1 Jul 2003
Oral surgical motors	5	*	1 Jul 2003
Suction units	10	*	1 Jul 2003
Ultrasonic scalers (standalone)	10	*	1 Jul 2003
*Hospitals* ( *86110* )
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
*Nursing Homes* ( *86130* )
Nursing Home:
Commode	13⅓		1 Jan 2001
Nurse call equipment	20		1 Jan 2001
Scales	20		1 Jan 2001
Shower chairs	10		1 Jan 2001
Trolleys	13⅓		1 Jan 2001
*Ophthalmology, Optometry and Optical dispensing* ( *86228 and 86320* )
Ophthalmic surgeons' plant	10		1 Jan 2001
Vision analyser computer	5		1 Jan 2001
*Pathology Services* ( *86310* )
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
*Podiatry Services* ( *86392* )
Podiatrists' assets:
Computerised orthoses manufacturing assets:
Contact pin digitisers	7	*	1 Jul 2003
Carving mills	7	*	1 Jul 2003
Doppler vascularscopes	5	*	1 Jul 2003
Electric nail drills:
Dust extraction drills	7	*	1 Jul 2003
Portable dust extraction drills	5	*	1 Jul 2003
Water and alcohol based spray drills	4	*	1 Jul 2003
Examination/magnifying lamps	10	*	1 Jul 2003
Footrests	10	*	1 Jul 2003
Gait analysis assets:
Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software)	4	*	1 Jul 2003
Non-computerised:
Treadmills	10	*	1 Jul 2003
Video cameras	5	*	1 Jul 2003
Video monitors and video recorders	7	*	1 Jul 2003
Orthotic benchtop grinders	6	*	1 Jul 2003
Patient chairs	12	*	1 Jul 2003
Podiatric instruments	3	*	1 Jul 2003
Vacuum presses	3	*	1 Jul 2003
Vascular neurological assessment assets:
Monofilaments	2	*	1 Jul 2003
Tuning forks	10	*	1 Jul 2003
*Radiology and Diagnostic Imaging Services* ( *86227 and 86391* )
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
*Specialist Medical Services n.e.c* ( *86228* )
Neurologists' assets:
Electroencephalography (EEG) systems (incorporating electrodes, amplifier, integrated software and integrated computer)	5	*	1 Jul 2003
Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computer)	5	*	1 Jul 2003
Thoracic Physicians' assets:
Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computer)	7	*	1 Jul 2003
Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems	7	*	1 Jul 2003
Lung function analysis exercise systems (incorporating flow sensors, treadmill or ergometer, ECG, pulse oximeter, integrated software, and integrated computer)	7	*	1 Jul 2003
Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computer)	7	*	1 Jul 2003
Spirometers	7	*	1 Jul 2003
Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitor, integrated carbon dioxide monitor, integrated pulse oximeters, integrated computer and integrated software)	7	*	1 Jul 2003
*Veterinary Services* ( *86400* )
Veterinary's Plant (mobile clinic designed for carriage on utility or truck)	13⅓		1 Jan 2001
*MANUFACTURING* ( *21110 to 29490* )
*Food, beverage and tobacco manufacturing* ( *21110 to 21900* )
Aerated Water Plant	13⅓		1 Jan 2001
Bacon Manufacture:
Bacon Bins (demountable pig confinement units):
Galvanised iron components of structure	33⅓		1 Jan 2001
Plant installed in structure	20		1 Jan 2001
Curing Plant:
Fixtures (including overhead tracking)	20		1 Jan 2001
Other	13⅓		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)	12½	*	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)	12½	*	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 (66⅔ 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	1½	*	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)	13⅓		1 Jan 2001
Flour-milling Plant:
Bins (wooden)	33⅓		1 Jan 2001
General plant	13⅓		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	13⅓		1 Jan 2001
Maltsters' Plant:
Bins (wooden)	33⅓		1 Jan 2001
General plant	13⅓		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	13⅓		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	13⅓		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	13⅓		1 Jan 2001
Sugar Mills	13⅓		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)	13⅓		1 Jan 2001
Case-making Plant	13⅓		1 Jan 2001
Cork Manufacturers' Plant	10		1 Jan 2001
Frame (Picture) Manufacturing Plant	13⅓		1 Jan 2001
Joinery Plant	13⅓		1 Jan 2001
Moulding Machinery (wood)	13⅓		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	13⅓		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	13⅓		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	13⅓		1 Jan 2001
Forging stainless steel elbows	5		1 Jan 2001
General plant	20		1 Jan 2001
Overall rate (alternative to the above)	13⅓		1 Jan 2001
Tooling in metal trade	4½		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)	13⅓		1 Jan 2001
Rolling mill engines	13⅓		1 Jan 2001
Iron and Steel Industry:
Granulators	13⅓		1 Jan 2001
Slag pots	3		1 Jan 2001
Metal Crushing Plant (core fragmentised)	13⅓		1 Jan 2001
Metal Forming Plant:
Dies and tooling	4½		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
Smelting Plant (applicable to 30 June 2003)	8	*	1 Jan 2003
Pyrometallurgy assets:
Calcination process assets (including kilns)	25	*	1 Jul 2003
Casting process assets for casting billets or ingots	30	*	1 Jul 2003
Converting process assets (including rotatable cylindrical furnaces)	30	*	1 Jul 2003
Cooling process assets (including cooling towers)	25	*	1 Jul 2003
Crushing and milling, infrastructure support, or materials handling assets used in pyrometallurgy - see Table A Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200)		*	1 Jul 2003
Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers)	25	*	1 Jul 2003
Electro refining process assets	20	*	1 Jul 2003
Gas cleaning process assets (including electrostatic precipitators and baghouses)	20	*	1 Jul 2003
Roasting process assets (including kilns and furnaces)	30	*	1 Jul 2003
Sintering process assets (including continuous sintering machines)	30	*	1 Jul 2003
Smelting process assets (including furnaces)	25	*	1 Jul 2003
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	13⅓		1 Jan 2001
Cement brick plant	13⅓		1 Jan 2001
Dryers	13⅓		1 Jan 2001
General plant	10		1 Jan 2001
Cement-making Plant:
General plant (e.g. rotary mixing machines)	13⅓		1 Jan 2001
Raw slurry storage bins	66⅔		1 Jan 2001
Slurry blending silos	50		1 Jan 2001
Slurry mixing silos	50		1 Jan 2001
Concrete Pipe Manufacturing Plant	13⅓		1 Jan 2001
Glass Bottle Manufacturing Plant	13⅓		1 Jan 2001
Monumental Masons' Plant	13⅓		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	13⅓		1 Jan 2001
Furniture-making Plant	13⅓		1 Jan 2001
Jewellers' Plant	10		1 Jan 2001
Umbrella Manufacturers' Plant:
Cutting boards	10		1 Jan 2001
Lathes	13⅓		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, flotationcells, 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	17½	* #	1 Jul 2002
Instruments	12½	*	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	12½	*	1 Jul 2002
Boot and Shoe Polish Manufacturing Plant	13⅓		1 Jan 2001
Chemical Manufacturing Plant:
General plant	13⅓		1 Jan 2001
Organic Peroxides Explosion (cell block)	20		1 Jan 2001
Clothes Peg Manufacturing Plant (plastic)	13⅓		1 Jan 2001
Explosive Manufacturing and Chemical Plant	13⅓		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	13⅓		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	13⅓		1 Jan 2001
Plastic Industry:
Blow moulders	13⅓		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	13⅓		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	13⅓		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	13⅓		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	6⅔		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	13⅓		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)	6⅔		1 Jan 2001
Type	6⅔		1 Jan 2001
Stationers' Manufacturing Plant	13⅓		1 Jan 2001
*Textile, clothing, footwear and leather manufacturing* ( *22110 to 22620* )
Boot and Shoe-making Machinery:
Machinery and general plant	13⅓		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	13⅓		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	13⅓		1 Jan 2001
Gins	10		1 Jan 2001
Flock Manufacturing Plant:
General plant	20		1 Jan 2001
Carding machines	13⅓		1 Jan 2001
Knitting Machines	13⅓		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	13⅓		1 Jan 2001
Weaving Machinery (silk and cotton)	13⅓		1 Jan 2001
Wool Dumping Machinery	13⅓		1 Jan 2001
Wool Scouring Machinery	16⅔		1 Jan 2001
Woollen Manufacturers' Machinery	16⅔		1 Jan 2001
*MINING* ( *11010 to 15200* )
*General Mining and Mineral Processing Assets (excluding Oil and Gas* ) ( *11010 to 11020* ) *and* ( *13110 to 15200* )
Crushing and milling assets:
Crushers:
Cone and gyratory	25	*	1 Jul 2003
Feeder breaker	20	*	1 Jul 2003
Generally	25	*	1 Jul 2003
Impact and rotary	20	*	1 Jul 2003
Jaw	25	*	1 Jul 2003
Roller (including roll sizers)	20	*	1 Jul 2003
Grinding mills:
Ball and rod	25	*	1 Jul 2003
Generally	25	*	1 Jul 2003
Hammer	15	*	1 Jul 2003
SAG (autogenous)	25	*	1 Jul 2003
General plant (applicable to 30 June 2003)	13⅓	*	1 Jan 2003
Hydrometallurgy and Pyrometallurgy assets:
Adsorption process assets	20	*	1 Jul 2003
Agglomeration (pelletizing) assets	25	*	1 Jul 2003
Calcination process assets (including kilns)	25	*	1 Jul 2003
Casting process assets for casting billets or ingots	30	*	1 Jul 2003
Converting process assets (including rotatable cylindrical furnaces)	30	*	1 Jul 2003
Cooling process assets (including cooling towers)	25	*	1 Jul 2003
Counter current decantation (CCD) process assets	20	*	1 Jul 2003
Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers)	25	*	1 Jul 2003
Electrolysis process assets (including electrowinning process and electro refining process assets including tanks)	20	*	1 Jul 2003
Filtration process assets	15	*	1 Jul 2003
Gas cleaning process assets (including electrostatic precipitators and baghouses)	20	*	1 Jul 2003
Gas recovery process assets (including stripping and absorption assets)	25	*	1 Jul 2003
Ion exchange process assets	15	*	1 Jul 2003
Leaching process assets:
Atmospheric	15	*	1 Jul 2003
Generally	25	*	1 Jul 2003
Pressure	25	*	1 Jul 2003
Neutralisation process assets	20	*	1 Jul 2003
Pots and ladles used for molten materials	30	*	1 Jul 2003
Precipitation process assets (including tanks and agitators)	20	*	1 Jul 2003
Pressure vessels	30	*	1 Jul 2003
Roasting process assets (including kilns and furnaces)	30	*	1 Jul 2003
Sintering process assets (including continuous sintering machines)	30	*	1 Jul 2003
Smelting process assets (including furnaces)	25	*	1 Jul 2003
Solution treatment and metal recovery assets	20	*	1 Jul 2003
Solvent extraction process assets (including mixer-settler units)	20	*	1 Jul 2003
Tailings stills	20	*	1 Jul 2003
Infrastructure support assets:
Compressors	15	*	1 Jul 2003
Control systems and communication systems assets:
Generally	10	*	1 Jul 2003
Instruments	10	*	1 Jul 2003
Towers or other supporting structures	30	*	1 Jul 2003
Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers)	25	*	1 Jul 2003
Mineral treatment structure	40	*	1 Jul 2003
Pipes and pipelines (including valves and fittings)	25	*	1 Jul 2003
Pumps:		*
Generally	20	*	1 Jul 2003
Positive displacement pumps	15	*	1 Jul 2003
Materials handling assets:
Belt magnets, samplers, metal detectors, analysers	15	*	1 Jul 2003
Bins, chutes, hoppers, bunkers, and silos	30	*	1 Jul 2003
Bucket elevators	25	*	1 Jul 2003
Conveyors	25	*	1 Jul 2003
Feeders:
Generally (including apron and belt)	20	*	1 Jul 2003
Vibrating	15	*	1 Jul 2003
Fuel storage tanks	30	*	1 Jul 2003
Gas storage tanks and spheres	25	*	1 Jul 2003
Grizzly bars and scalpers	25	*	1 Jul 2003
Overhead crane/gantry	30	*	1 Jul 2003
Stack (chimney)	30	*	1 Jul 2003
Stockpile assets:
Reclaim tunnel flow valves and activators	25	*	1 Jul 2003
Stackers, reclaimers and stacker/reclaimers	25	*	1 Jul 2003
Train loaders	30	*	1 Jul 2003
Tripper/stacker and stacking conveyor systems	25	*	1 Jul 2003
Tunnel vent and exhaust fans	15	*	1 Jul 2003
Water recycling facility	20	*	1 Jul 2003
Water storage tanks	30	*	1 Jul 2003
Mineral dressing assets:		*	1 Jul 2003
Classification, gravity separation and dewatering assets:
Centrifuges	15	*	1 Jul 2003
Cyclones
Dense medium and heavy medium	8	*	1 Jul 2003
Generally (including classifying, desliming, and hydrocyclones)	15	*	1 Jul 2003
Generally	18	*	1 Jul 2003
Hydraulic classifiers and teetered bed separators	20	*	1 Jul 2003
Jigs	25	*	1 Jul 2003
Pneumatic tables and air separators	25	*	1 Jul 2003
Settling cones	25	*	1 Jul 2003
Shaking tables	25	*	1 Jul 2003
Sluices and cone concentrators	25	*	1 Jul 2003
Spirals	12	*	1 Jul 2003
Electrostatic separation assets	20	*	1 Jul 2003
Filtration assets (including pressure filtration and vacuum filtration equipment)	15	*	1 Jul 2003
Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment)	20	*	1 Jul 2003
Magnetic separation assets (including cross belt, drum and disc types)	20	*	1 Jul 2003
Screening assets	15	*	1 Jul 2003
Thickening assets	25	*	1 Jul 2003
Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290)		*	1 Jul 2002
Railway Infrastructure Assets and Rolling-stock - see Table A Rail Transport (62000)		*	1 Jan 2002
Surface Mobile Mining Machines:
Bucket Wheel Excavators	30	*	1 Jul 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, rigiddump, 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
*Coal Mining* ( *11010 to 11020* )
Coal preparation assets:
Centrifuges	15	*	1 Jul 2003
Crushing assets (including feeder breakers, impact, roller, and rotary crushers)	20	*	1 Jul 2003
Cyclones:
Dense medium, heavy medium	6	*	1 Jul 2003
Generally (including classifying, desliming and hydrocyclones)	10	*	1 Jul 2003
Filtration assets (including belt, drum and vacuum filters)	15	*	1 Jul 2003
Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks)	20	*	1 Jul 2003
Grizzly bars and scalpers	25	*	1 Jul 2003
Jigs and heavy medium baths	25	*	1 Jul 2003
Magnetic separators	20	*	1 Jul 2003
Spirals	12	*	1 Jul 2003
Thickening assets	25	*	1 Jul 2003
Infrastructure support assets:
Analysers, belt magnets, grinding mills, metal detectors and samplers	15	*	1 Jul 2003
Coal preparation facility framework/structure	40	*	1 Jul 2003
Compressors	15	*	1 Jul 2003
Control systems and communication systems assets:
Generally	10	*	1 Jul 2003
Instruments	10	*	1 Jul 2003
Towers or other supporting structures	30	*	1 Jul 2003
Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers)	25	*	1 Jul 2003
Fuel storage tanks	30	*	1 Jul 2003
Gas storage tanks	25	*	1 Jul 2003
Overhead crane/gantry	30	*	1 Jul 2003
Pipes and pipelines	25	*	1 Jul 2003
Pumps:
Generally (including centrifugal pumps)	20	*	1 Jul 2003
Positive displacement pumps	15	*	1 Jul 2003
Train loaders	30	*	1 Jul 2003
Tunnel vent or exhaust fans	15	*	1 Jul 2003
Valves and other non pipe fittings	10	*	1 Jul 2003
Water recycling facility	20	*	1 Jul 2003
Water storage dams (including fire services dams and water storage dams generally)	30	*	1 Jul 2003
Water storage tanks	30	*	1 Jul 2003
Materials handling assets:
Bins, chutes, hoppers, silos and storage bunkers	30	*	1 Jul 2003
Bucket elevators	25	*	1 Jul 2003
Conveyors	25	*	1 Jul 2003
Feeders:
Generally (including apron and belt feeders)	20	*	1 Jul 2003
Vibrating feeders	15	*	1 Jul 2003
Stockpile spraying system	20	*	1 Jul 2003
Stockpile stackers, reclaimers and stacker reclaimers:
Generally (including all machinery)	25	*	1 Jul 2003
Reclaim tunnels	25	*	1 Jul 2003
Tripper/stacker	25	*	1 Jul 2003
*Construction Material Mining* ( *14110 to 14190* )
Control systems (for conveying, crushing and screening assets)	10	*	1 Jul 2003
Conveyors:
Gravity take-up	25	*	1 Jul 2003
Screw take-up	15	*	1 Jul 2003
Crushers:
Generally	20	*	1 Jul 2003
Mobile (track or wheel mounted machinery including screening and conveying components)	15	*	1 Jul 2003
Cyclones	15	*	1 Jul 2003
Dredges	20	*	1 Jul 2003
Drill rigs	8	*	1 Jul 2003
Electrical switching assets	20	*	1 Jul 2003
Graders	15	*	1 Jul 2003
Heavy mobile quarry assets not specifically listed - see Table A Mining (11010 to 15200)		*	1 Jul 2003
Hydraulic oversize-rock breakers (mounted above primary crusher)	8	*	1 Jul 2003
Material handling assets (including chutes, feeders, hoppers, product bins and surge bins)	20	*	1 Jul 2003
Pug mills	15	*	1 Jul 2003
Screening assets	12	*	1 Jul 2003
Wheel loaders	10	*	1 Jul 2003
Wire saws	10	*	1 Jul 2003
*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	12½	*	1 Jul 2002
Power turbine used offshore	12½	*	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	12½	*	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	12½	*	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	12½	*	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)	12½	*	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	12½	*	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)	13⅓		1 Jan 2001
Oil production assets:
Central production facility assets (excluding FPSOs):
Boiler	10	*	1 Jul 2002
Circulation pump	12½	*	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	12½	*	1 Jul 2002
Power turbine used offshore	12½	*	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	12½	*	1 Jul 2002
Pump:
Circulation pump	12½	*	1 Jul 2002
Other	15	*	1 Jul 2002
Tempered water system assets:
Chemical treatment assets	12½	*	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)	12½	*	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	12½	*	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)		*	1 Jul 2002
*Sand Mining - Mineral* ( *13150* )
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
*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	6⅔		1 Jan 2001
Photographers' Plant:
Automatic film processing machine	6⅔		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	13⅓		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	6⅔		1 Jan 2001
Video tapes and games hiring	½	*	1 Jan 2001
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
*RETAIL TRADE* ( *51100 to 53295* )
Shops:
Aluminium roller grilles	13⅓		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	6⅔		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)	13⅓		1 Jan 2001
*Personal and household good retailing* ( *52511 to 52597* )
Mannequin Display Figures	10		1 Jan 2001
*TRANSPORT AND STORAGE* ( *61100 to 67090* )
*Air Transport and Services to Air Transport* ( *64010 to 64033* ) *and* ( *66300* )
Aircraft Maintenance Assets:
Aircraft testing equipment	13⅓		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)	33⅓	*	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)	13⅓		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)	6⅔		1 Jan 2001
Hovercraft	5		1 Jan 2001
Launches	20		1 Jan 2001
Lighters	20		1 Jan 2001
Lighters (coal - wooden, iron or steel)	16⅔		1 Jan 2001
Mini-submarine	13⅓		1 Jan 2001
Offshore Supply Vessels	13⅓		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	16⅔		1 Jan 2001
Tankers (engaged primarily and principally in the tanker trade)	16		1 Jan 2001
Trawler	13⅓		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	7½	*	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	12½	*	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
*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

Effective lives (Asset Categories)
Table B as at 1 July 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)	6⅔		1 Jan 2001
Solar powered (real estate signs)	13⅓		1 Jan 2001
Air-conditioning assets (excluding pipes, duct work and vents):
Air handling units	20	*	1 Jul 2003
Cooling towers	15	*	1 Jul 2003
Condensing sets	15	*	1 Jul 2003
Chillers:
Absorption	25	*	1 Jul 2003
Centrifugal	20	*	1 Jul 2003
Volumetrics (including reciprocating, rotary, screw, scroll):
Air-cooled	15	*	1 Jul 2003
Water-cooled	20	*	1 Jul 2003
Damper motors (including variable air volume box controller)	10	*	1 Jul 2003
Fan coil units (connected to a condensing set)	15	*	1 Jul 2003
Humidifiers (steam generator)	10	*	1 Jul 2003
Mini split system up to 20KW (including ceiling, floor and high wall split system)	10	*	1 Jul 2003
Packaged air conditioning units	15	*	1 Jul 2003
Pumps	20	*	1 Jul 2003
Room units	10	*	1 Jul 2003
Aircraft:
Aeroplane:
General Use	20	* #	1 Jul 2002
Used predominantly for agricultural spraying or agricultural dusting	10	* #	1 Jul 2002
Gliders/sailplanes	10		1 Jan 2001
Helicopter:
General Use	20	* #	1 Jul 2002
Used predominantly for mustering, agricultural spraying or agricultural dusting	10	* #	1 Jul 2002
Hot air balloons:
Envelope and cane basket	3		1 Jan 2001
Associated equipment (inflator fan, burner unit, fuel cylinders)	10		1 Jan 2001
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
B
Battery Chargers	20		1 Jan 2001
Batteries (Storage)	13⅓		1 Jan 2001
Beverage Dispensing Units:
Refrigerated fruit juice dispensers	10		1 Jan 2001
Tea and coffee dispensers	6⅔		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	13⅓		1 Jan 2001
Boring Drill (rotary mole, underground)	3⅓		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)	13⅓		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	33⅓		1 Jan 2001
Other structures	33⅓		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	13⅓		1 Jan 2001
C
Cables and Wires
Overhead:
Bare	50		1 Jan 2001
Insulated	20		1 Jan 2001
Underground	50		1 Jan 2001
Cameras:
Generally (including lenses, electronic flash units, enlargers, etc.)	10		1 Jan 2001
Used for street photography	4		1 Jan 2001
Caravans:
Generally	6⅔		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	6⅔		1 Jan 2001
Casks:
Stainless steel	10		1 Jan 2001
Other	13⅓		1 Jan 2001
Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as 'plant')	50		1 Jan 2001
Coffee Making Machines (espresso)	13⅓		1 Jan 2001
Compressors
Air and oxygen	20		1 Jan 2001
Ammonia:
Horizontal	20		1 Jan 2001
Vertical	13⅓		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)	6⅔		1 Jan 2001
Containers (metal, for liquefied petroleum gas)	13⅓		1 Jan 2001
Cranes:
Electrical or otherwise	20		1 Jan 2001
Gantries	33⅓		1 Jan 2001
Crates	4		1 Jan 2001
Curing Barns (galvanised steel and marine ply)	13⅓		1 Jan 2001
Curtains and Drapes	6⅔		1 Jan 2001
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
E
Engineering Works Machinery Installed	20		1 Jan 2001
Engines	20		1 Jan 2001
Escalators (machinery and their moving parts)	20	*	1 Jan 2003
F
Fences:
Electric	20		1 Jan 2001
Wire mesh (demountable used for partitioning purposes)	20		1 Jan 2001
Fire Control and Alarm Systems:
Alarm, hoses and nozzles	20		1 Jan 2001
Automatic fire sprinklers	20		1 Jan 2001
Fire extinguishers	13⅓		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	13⅓		1 Jan 2001
G
Galvanising Plant	10		1 Jan 2002
Garbage Bins	6⅔		1 Jan 2001
Gas Cylinders LPG	13⅓		1 Jan 2001
Generators	20		1 Jan 2001
Grinding Machine (surface)	10		1 Jan 2001
H
Hand Dryers (electrically operated)	10		1 Jan 2001
Heating Units (electronic)	10		1 Jan 2001
Hot Water Installations (on whole installation including boilers and, where installed, pumps)	20		1 Jan 2001
I
Ice-making Machinery:
Condensers	13⅓		1 Jan 2001
Expansion pipes	40		1 Jan 2001
General machinery	13⅓		1 Jan 2001
Ice moulds	5		1 Jan 2001
Imprinters (charge card)	6⅔		1 Jan 2001
Incinerettes (gas or electrically fired)	20		1 Jan 2001
Industrial Sweeper	6⅔		1 Jan 2001
Industrial Trailers (relocatable)	10		1 Jan 2001
Intercom System (pipe-in music system)	8⅓		1 Jan 2001
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	13⅓		1 Jan 2001
K
Kilns:
Brick	20		1 Jan 2001
Charcoal burning	20		1 Jan 2001
Rapid fire shuttle type (used in the manufacture of ceramic tiles)	13⅓		1 Jan 2001
L
Laboratory Equipment	13⅓		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	13⅓		1 Jan 2001
Lawn Mower:
Motor	6⅔		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
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	6⅔		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	6⅔		1 Jan 2001
Moving walks	20	*	1 Jan 2003
Musical Instruments, etc:
Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands)	6⅔	*	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
N
Neon Sign	20		1 Jan 2001
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	6⅔		1 Jan 2001
Oxygen Acetylene Plant	20		1 Jan 2001
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	13⅓		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	6⅔		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
R
Racks	10		1 Jan 2001
Radio Sets:
Generally	10		1 Jan 2001
Two-way radios and transceivers	6⅔		1 Jan 2001
Refrigerating Plant and Machinery :
Cold rooms (prefabricated with stressed skin panels)	13⅓		1 Jan 2001
Condenser pipes	13⅓		1 Jan 2001
Cork board for insulating cold storage chambers	20		1 Jan 2001
Expansion pipes	40		1 Jan 2001
General machinery	13⅓		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
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)	13⅓		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	6⅔		1 Jan 2001
Camera scanning (of type used in large retail establishments)	6⅔		1 Jan 2001
Electronic tags (releases - retail stores)	6⅔		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	66⅔		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	13⅓		1 Jan 2001
Sonar Supersonic Equipment (similar to seismic equipment)	13⅓		1 Jan 2001
Sound Processing System (electronic digital)	6⅔		1 Jan 2001
Spa (fibreglass)	20		1 Jan 2001
Spectrometer (computerised x-ray system for mineral analysis)	10		1 Jan 2001
Spray Booth	6⅔		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	13⅓		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	13⅓		1 Jan 2001
Other equipment	13⅓		1 Jan 2001
Switchboards	20		1 Jan 2001
Synthetic Lawn Surface	10		1 Jan 2001
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	33⅓		1 Jan 2001
Tape Recorders	10		1 Jan 2001
Tarpaulins (canvas or plastic)	6⅔		1 Jan 2001
Telephone Installations:
Answering machines	6⅔		1 Jan 2001
Car phone	6⅔		1 Jan 2001
Cellular mobile	6⅔		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	6⅔		1 Jan 2001
Ticket Issuing Machines (public transport)	13⅓		1 Jan 2001
Tools (loose)	5		1 Jan 2001
Tractors	6⅔		1 Jan 2001
Trailers	10		1 Jan 2001
Transport Cases (steel)	10		1 Jan 2001
Turnstiles	20		1 Jan 2001
V
Vacuum Cleaners (electric)	10		1 Jan 2001
Vending Machine	5	*	1 Jul 2001
W
Washing Machines	6⅔		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
X

Redundancies
Table F as at 1 July 2003

	Life (years)	Acquired Pre- 27/2/92		Acquired Post- 27/2/92
		Prime Cost	Diminish Value	Prime Cost	Diminish Value
		%	%	%	%
A
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
B
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
C
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 :
-- Coal hulks	16	9	13.5	13	20
-- Gangways	40	3	4.5	7	10
-- Mine cars	10	12	18	17	25
-- Shovels:
--- Steam	20	6	9	13	20
-- Skips in coal mines	15	9	13.5	13	20
Commercial Travellers' Outfits - Tin sample boxes and leather bags	8	18	27	20	30
D
Drays and Wagons used on Farms and Stations	10	12	18	17	25
Duplicating Machines	10	12	18	17	25
E
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
F
Fruit-growers' Plant (see also 'Primary Industries'):
-- Glass houses :
--- Timber-framed	20	6	9	13	20
G
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
H
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
K
Kilns:
-- Charcoal burning	20	6	9	13	20
L
Letter Boxes :
-- Private, polycarbonate	15	9	13.5	13	20
M
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
Medical Practitioners' Plant :
-- Coronary investigation unit	10	12	18	17	25
-- Pendants (service point in operating theatres for other equipment)	15	9	13.5	13	20
-- Radium plaques and needles	10	12	18	17	25
-- Silver recovery unit	10	12	18	17	25
-- Sonograph gamma ray sterilization plant	15	9	13.5	13	20
-- Sterilisation plant:
--- Compressor	20	6	9	13	20
--- Gamma radiation unit	10	12	18	17	25
--- Cell block	100	3	4.5	7	10
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
N
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
O
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
P
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
R
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
S
Salvage Machinery:
-- Diving gear:
--- Helmets and corselets	10	12	18	17	25
Silos:
-- Other	331/3
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
T
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
W
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

Previously released as draft TR 2000/D7.

References

ATO references:
NO 99/13202-7; T2000/20567; 2002/011971

ISSN: 1039-0731

Related Rulings/Determinations:

TR 2000/18A6
TR 92/1
TR 97/16
IT 2685

Subject References:
depreciation
depreciation rates
effective life

Legislative References:
ITAA 1997 Div 40
ITAA 1997 SubDiv 40-E
ITAA 1997 SubDiv 40-F
ITAA 1997 40-70(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-100
ITAA 1997 40-100(4)
ITAA 1997 40-100(4)(b)
ITAA 1997 40-105(1)
ITAA 1997 40-110
ITAA 1997 Div 42
ITAA 1997 SubDiv 42M
1953 TAA Part IVAAA
Taxation Laws Amendment Act (No. 4)

TR 2000/18C6 history

	Date:	Version:	Change:
	21 December 2000	Original ruling
	10 January 2001	Consolidated ruling	Addendum
	29 June 2001	Consolidated ruling	Addendum
	19 December 2001	Consolidated ruling	Addendum
	26 June 2002	Consolidated ruling	Addendum
	18 December 2002	Consolidated ruling	Addendum
You are here	25 June 2003	Consolidated ruling	Addendum
	17 December 2003	Consolidated ruling	Addendum
	28 June 2004	Consolidated ruling	Addendum
	15 December 2004	Consolidated ruling	Addendum
	22 June 2005	Consolidated ruling	Addendum
	21 December 2005	Consolidated ruling	Addendum
	5 July 2006	Withdrawn

Copyright notice

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Taxation Ruling

TR 2000/18C6

Income tax: effective life of depreciating assets

This version is no longer current. Please follow this link to view the current version.

Preamble

What this Ruling is about

Previous Rulings

Determinations

Explanations

Detailed contents list

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

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

Redundancies Table F as at 1 July 2003

Redundancies Table F as at 1 July 2003

References

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

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

Redundancies
Table F as at 1 July 2003

Redundancies
Table F as at 1 July 2003