Taxation Ruling

TR 2011/2

Income tax: effective life of depreciating assets (applicable from 1 July 2011)

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Effective lives (Industry Categories)
Table A as at 1 July 2011 - MANUFACTURING

*MANUFACTURING* ( *11110 to 25990* )

*Meat and meat product manufacturing* ( *11110 to 11130* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Bacon manufacture:
Bacon bins (demountable pig confinement units):
Galvanised iron components of structure	33 ⅓		1 Jan 2001
Plant installed in structure	20		1 Jan 2001
Curing plant:
Fixtures (including overhead tracking)	20		1 Jan 2001
Other	13 ⅓		1 Jan 2001
Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery):
Brick, stone or concrete structure	100		1 Jan 2001
Wooden structure	20		1 Jan 2001
Butchers' plant	20		1 Jan 2001
Meat works plant:
Building (66 ⅔ per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery):
Brick, stone and concrete structures	100		1 Jan 2001
Wooden structures	20		1 Jan 2001
Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors)	20		1 Jan 2001
General plant	13 ⅓		1 Jan 2001
Poultry processing plant:
Conveyor systems and troughing	20		1 Jan 2001
Refrigeration plant and boiler	10		1 Jan 2001
General plant	13 ⅓		1 Jan 2001
Rendering plant:
Bagging/weigh batching machine	10	*	1 Jan 2001
Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin)	15	*	1 Jan 2001
Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper)	10	*	1 Jan 2001
Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater)	15	*	1 Jan 2001
Decanter/centrifuge	12	*	1 Jan 2001
Environmental control equipment (includes condenser and associated equipment, bio-filter, air-scrubber, after-burner and dissolved air flotation system)	10	*	1 Jan 2001
Feathrolyser/feather hydrolyser	10	*	1 Jan 2001
Magnet	15	*	1 Jan 2001
Mill	10	*	1 Jan 2001
Mincer/grinder	5	*	1 Jan 2001
Pans and screens (includes percolator pans/screen and shaker screen)	15	*	1 Jan 2001
Pre-breaker/pre-hogger	10	*	1 Jan 2001
Screw and bucket elevators	10	*	1 Jan 2001
Screw press/expeller press	13	*	1 Jan 2001
Separator/polisher	15	*	1 Jan 2001
Tallow storage tank	15	*	1 Jan 2001
Waste heat evaporator	15	*	1 Jan 2001

*Dairy product manufacturing* ( *11310 to 11330* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Dairy product manufacturing:
Buildings
Factory building (66 ⅔ percent of the total cost of the building is regarded as an integral part of plant and machinery):
Brick or concrete structure	100		1 Jan 2001
Wooden structure	20		1 Jan 2001
Centrifuges (includes separators, decanters, clarifiers and bactofuges)	15	*	1 Jan 2001
Cheese blockformers	15	*	1 Jan 2001
Churns (includes continuours buttermaker, butter reworker and ice cream freezer)	15	*	1 Jan 2001
Continuous cheddaring machine	15	*	1 Jan 2001
Conveyors	10		1 Jan 2001
Driers (includes drum, fluidised bed and spray)	20	*	1 Jan 2001
Evaporators (includes circulation/vacuum chamber and falling film)	20	*	1 Jan 2001
Heat exchangers	15	*	1 Jan 2001
Homogenisers	15	*	1 Jan 2001
Membrane filtration plant:
Filter membranes	1 ½	*	1 Jan 2001
Membrane holding tanks	15	*	1 Jan 2001
Pumps (brine and cream)	10		1 Jan 2001
Tanks (includes storage, mixing, process and balance tanks)	20	*	1 Jan 2001
Water cooling and aerating plant	8		1 Jan 2001

*Fruit and vegetable processing* *(11400)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Fruit and vegetable canning plant	20		1 Jan 2001
Fruit juice and fruit juice drink manufacturing assets:
Evaporators (used in concentrate manufacture)	20	*	1 Jul 2010
Extraction assets:
Break tanks	20	*	1 Jul 2010
Centrifugal decanters	15	*	1 Jul 2010
Crushing and milling assets (including hammer mills)	15	*	1 Jul 2010
Extractors (including presses and reamers)	20	*	1 Jul 2010
Filters (including membrane, pressure and vacuum filters)	20	*	1 Jul 2010
Finishers	20	*	1 Jul 2010
Fruit sizing assets (including sizing belts/heads and sorting tables)	10	*	1 Jul 2010
Pulp and rind mincers	20	*	1 Jul 2010
Pulper-finishers	15	*	1 Jul 2010
Roller/spreaders	20	*	1 Jul 2010
Tomato choppers	15	*	1 Jul 2010
Washers (including brush washers, flume tanks and pre-clean water hoppers)	15	*	1 Jul 2010
Filling and sealing assets:
Bottle inverters	20	*	1 Jul 2010
Capping machines	15	*	1 Jul 2010
Cap sorters	10	*	1 Jul 2010
Container dryers (incorporating air knives and blowers)	10	*	1 Jul 2010
Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels)	15	*	1 Jul 2010
Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers)	20	*	1 Jul 2010
Handling assets:
Bottle rinsing machines	20	*	1 Jul 2010
Bottle unscramblers	15	*	1 Jul 2010
Depalletisers	20	*	1 Jul 2010
Palletisers	20	*	1 Jul 2010
Stretch wrappers (pallet wrappers)	15	*	1 Jul 2010
Inspection assets:
Checkweighers	10	*	1 Jul 2010
Vacuum seal testers	10	*	1 Jul 2010
Vision inspection assets (including cap inspection/rejection systems and label inspection machines)	6	*	1 Jul 2010
Packing assets:
Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers)	15	*	1 Jul 2010
Coding machines (including container coders and outer date coders)	7	*	1 Jul 2010
Hot melt adhesive (spot glue) applicators	10	*	1 Jul 2010
Label applicators	7	*	1 Jul 2010
Labellers	10	*	1 Jul 2010
Multipack machines	10	*	1 Jul 2010
Shrink sleeve applicators	15	*	1 Jul 2010
Shrinkwrappers	15	*	1 Jul 2010
Straw applicators	20	*	1 Jul 2010
Support assets:
Air compressors and receivers	20	*	1 Jul 2010
Bins, cages and hoppers	20	*	1 Jul 2010
Boilers	20	*	1 Jul 2010
Clean in place (CIP) system assets (including pipes, pumps and tanks)	15	*	1 Jul 2010
Control system assets (excluding personal computers but including program logic controllers and switchgear )	10	*	1 Jul 2010
Conveyors (including augers, belt conveyors and bucket elevators)	15	*	1 Jul 2010
Fruit concentrate drum tippers	15	*	1 Jul 2010
Laboratory equipment:
Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers)	7	*	1 Jul 2010
Non-electronic	10	*	1 Jul 2010
Pasteurisation assets:
Pasteurisers (including heat exchangers)	15	*	1 Jul 2010
Tunnel pasteurisers	10	*	1 Jul 2010
Pipes	25	*	1 Jul 2010
Pumps:
Cavity pumps	10	*	1 Jul 2010
Others (including centrifugal pumps)	15	*	1 Jul 2010
Refrigeration assets (including compressors, cooling towers, condensers and pumps)	15	*	1 Jul 2010
Valves	10	*	1 Jul 2010
Water treatment filters:
Carbon filters	15	*	1 Jul 2010
Membrane filters generally including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters	7	*	1 Jul 2010
UF membrane filters	5	*	1 Jul 2010
Weighbridges	20	*	1 Jul 2010
Tanks:
Blending and mixing tanks	25	*	1 Jul 2010
Debittering tanks	30	*	1 Jul 2010
Storage tanks:
Generally	30	*	1 Jul 2010
Jacketed	20	*	1 Jul 2010
Refrigerated	20	*	1 Jul 2010
Waste water storage/treatment tanks	20	*	1 Jul 2010
Jam-making plant	20		1 Jan 2001

*Oil and fat manufacturing* *(11500)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Olive oil processing assets	15	*	1 Jul 2008

*Grain mill product manufacturing* *(11610)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Flour-milling plant:
Bins (wooden)	33 ⅓		1 Jan 2001
General plant	13 ⅓		1 Jan 2001
Silos, concrete	50	*	1 Jan 2004
Silos, galvanised	30	*	1 Jan 2004
Silos, steel	40	*	1 Jan 2004
Linseed oil manufacturing plant	13 ⅓		1 Jan 2001
Malt manufacturing assets:
Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners)	15	*	1 Jul 2008
Barley and malt handling assets:
Augers, conveyors and elevators	15	*	1 Jul 2008
Silos:
Galvanised construction	30	*	1 Jul 2008
Steel construction	40	*	1 Jul 2008
Weighbridges/weighers	20	*	1 Jul 2008
Clean in place system assets (including pipes, pumps and tanks)	15	*	1 Jul 2008
Control systems (excluding personal computers)	10	*	1 Jul 2008
Germination assets:
Above/below floor cleaning systems	15	*	1 Jul 2008
Aeration blowers	15	*	1 Jul 2008
CO ² extraction units	15	*	1 Jul 2008
Loaders/unloaders/turners	15	*	1 Jul 2008
Vessels:
Concrete	40	*	1 Jul 2008
Rotating drums	20	*	1 Jul 2008
Stainless steel	25	*	1 Jul 2008
Kiln assets:
Fans	15	*	1 Jul 2008
Gas burners	15	*	1 Jul 2008
Heat exchanger systems	20	*	1 Jul 2008
Heat recovery systems	20	*	1 Jul 2008
Kilns:
Concrete	40	*	1 Jul 2008
Stainless steel	25	*	1 Jul 2008
Loaders/unloaders/turners	15	*	1 Jul 2008
Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps)	15	*	1 Jul 2008
Steeping assets:
Above floor/below floor cleaning systems	15	*	1 Jul 2008
Slurry tanks	25	*	1 Jul 2008
Steeping vessels:
Concrete	40	*	1 Jul 2008
Rotating drums	20	*	1 Jul 2008
Stainless steel	25	*	1 Jul 2008
Waste water treatment assets:
Aerators	20	*	1 Jul 2008
Blowers	20	*	1 Jul 2008
Clarifiers	20	*	1 Jul 2008
Digester/aeration tanks	25	*	1 Jul 2008
Reverse osmosis system assets	20	*	1 Jul 2008
Rice milling plant	13 ⅓		1 Jan 2001

*Cereal and pasta product manufacturing* ( *11620* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Ancillary assets:
Bin washers	15	*	1 Jul 2008
Blowers and fans:
Generally	25	*	1 Jul 2008
Used in materials handling	15	*	1 Jul 2008
Clean-in-place (CIP) systems	15	*	1 Jul 2008
Control systems (excluding personal computers)	10	*	1 Jul 2008
Dust collection assets (including cyclones)	20	*	1 Jul 2008
Extrusion die washers	5	*	1 Jul 2008
Racks and shelving	20	*	1 Jul 2008
Scales (electronic and load cells)	10	*	1 Jul 2008
Water chillers	20	*	1 Jul 2008
Water filtration and softening assets (including reverse osmosis assets)	15	*	1 Jul 2008
Cereal food manufacturing assets:
Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740)
Cold formed and nut based cereal bar manufacturing assets:
Cooling tunnels	20	*	1 Jul 2008
Enrobers	12 ½	*	1 Jul 2008
Guillotines	15	*	1 Jul 2008
Slab formers (sheeters)	15	*	1 Jul 2008
Slitters	15	*	1 Jul 2008
Spreaders	15	*	1 Jul 2008
Syrup cookers and kettles (including fire cookers)	15	*	1 Jul 2008
Tempering machines	15	*	1 Jul 2008
General cereal food processing assets:
Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers)	15	*	1 Jul 2008
Ovens (electric and gas-fired)	20	*	1 Jul 2008
Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets):
Coating assets (including coating applicators and drum coaters)	15	*	1 Jul 2008
Cookers	15	*	1 Jul 2008
Delumpers (lump breakers)	10	*	1 Jul 2008
Dryers:
Flite dryers	30	*	1 Jul 2008
Fluid bed dryers	20	*	1 Jul 2008
Others (including belt and coating dryers)	15	*	1 Jul 2008
Extruders	20	*	1 Jul 2008
Feeders (including loss-in-weight and screw type feeders)	10	*	1 Jul 2008
Milling machines (including flaking mills, pellet mills and shredding mills)	20	*	1 Jul 2008
Steam preconditioners	10	*	1 Jul 2008
Packaging assets (including cartoners, case packers, case palletisers, check weighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc)	12	*	1 Jul 2008
Pasta manufacturing assets:
Blenders and mixers	15	*	1 Jul 2008
Cooling assets (including chillers and coolers)	10	*	1 Jul 2008
Dryers	15	*	1 Jul 2008
Extrusion dies	2	*	1 Jul 2008
Fill preparation assets:
Cookers/kettles	15	*	1 Jul 2008
Mincers	15	*	1 Jul 2008
Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc)	12 ½	*	1 Jul 2008
Pasteurisers	15	*	1 Jul 2008
Product and raw material receiving and handling assets:
Aspirators	20	*	1 Jul 2008
Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc):
Mild and stainless steel	15	*	1 Jul 2008
Others (including plastic and fibreglass)	10	*	1 Jul 2008
Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders)	15	*	1 Jul 2008
Conveyors (including belt, bucket, roller and screw conveyors)	15	*	1 Jul 2008
Silos:
Flour (semolina) silos	25	*	1 Jul 2008
Steel	30	*	1 Jul 2008
Storage tanks (including jacketed tanks)	20	*	1 Jul 2008
Tipping stations (tote bin dumpers)	15	*	1 Jul 2008
Quality control assets:
Metal detectors	10	*	1 Jul 2008
X-ray detectors	5	*	1 Jul 2008

*Bakery product manufacturing* ( *11710 to 11740* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies:
Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray unit, pan cleaners, and topping applicators)	15	*	1 Jan 2002
Automatic pan storage unit	20	*	1 Jan 2002
Automatic product handling assets (including basket loader and basket stacker)	15	*	1 Jan 2002
Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter)	20	*	1 Jan 2002
Conveyors:
Generally	15	*	1 Jan 2002
Infloor	12	*	1 Jan 2002
Cooling and refrigeration assets:
Cooling tunnels, tray and vacuum coolers	20	*	1 Jan 2002
Freezers (including blast freezer, plate freezer)	15	*	1 Jan 2002
Spiral cooler, spiral freezer	10	*	1 Jan 2002
Final prover (mechanical type)	15	*	1 Jan 2002
Final prover (rack type)	8	*	1 Jan 2002
Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers)	12 ½	*	1 Jan 2002
Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets)	15	*	1 Jan 2002
Ovens:
Rack ovens	8	*	1 Jan 2002
Tray type ovens (including swing tray)	20	*	1 Jan 2002
Tunnel ovens:
Generally	20	*	1 Jan 2002
Lidding systems	10	*	1 Jan 2002
Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers)	10	*	1 Jan 2002
Proof and bake systems:
Spiral oven	15	*	1 Jan 2002
Spiral prover	10	*	1 Jan 2002
Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers)	12 ½	*	1 Jan 2002
Slicers (including bread band slicer, cake slicer and reciprocating blade slicer)	10	*	1 Jan 2002
Storage, feeding and ingredient handling assets:
Flour silos	25	*	1 Jan 2002
Blowers, flour sifters and grain soak systems	15	*	1 Jan 2002
Weighers	10	*	1 Jan 2002

*Bakery product manufacturing (non-factory based)* *(11740)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
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

*Sugar manufacturing* *(11810)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Sugar milling assets:
Cane delivery assets:
Cane bin assets:
Rail bins	20	*	1 Jul 2011
Rail bin automatic coupling/de-coupling devices	12	*	1 Jul 2011
Road bins	12	*	1 Jul 2011
Rail assets (excluding cane bin assets) - see Table A Rail transport (47100 to 47200)
Receival station assets:
Cane levellers	20	*	1 Jul 2011
Cane receival hoppers	25	*	1 Jul 2011
Tipplers	25	*	1 Jul 2011
Weighbridges	20	*	1 Jul 2011
Cane juice extraction assets:
Cane shredding machines (incorporating drives)	30	*	1 Jul 2011
Crushing mills (incorporating drives)	30	*	1 Jul 2011
Rotary juice screens	15	*	1 Jul 2011
Cane juice filtration and clarification assets:
Clarifiers	25	*	1 Jul 2011
Flash tanks	20	*	1 Jul 2011
Juice heaters	20	*	1 Jul 2011
Lime and mud storage bins	25	*	1 Jul 2011
Lime slakers	20	*	1 Jul 2011
Mud mixers/minglers	20	*	1 Jul 2011
Rotary vacuum mud filters	20	*	1 Jul 2011
Evaporation and crystallisation assets:
Centrifugals	25	*	1 Jul 2011
Crystallisers	20	*	1 Jul 2011
Evaporators	30	*	1 Jul 2011
Magma mixers	20	*	1 Jul 2011
Magma/massecuite distributors and receivers	20	*	1 Jul 2011
Massecuite re-heaters	20	*	1 Jul 2011
Seed vessels	20	*	1 Jul 2011
Sugar melters	20	*	1 Jul 2011
Vacuum pans	30	*	1 Jul 2011
Vapour condensers:
Mild steel	20	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Molasses storage assets:
Coolers	15	*	1 Jul 2011
Dams (earthworks only)	40	*	1 Jul 2011
Dam bladders and covers	12	*	1 Jul 2011
Tanks	30	*	1 Jul 2011
Power generation assets:
Ash filters (including rotary and horizontal belt vacuum filters)	15	*	1 Jul 2011
Bagasse handling assets:
Bagacillo collection systems	15	*	1 Jul 2011
Bagasse bins (incorporating stacking and reclaim systems)	30	*	1 Jul 2011
Other power generation assets - see Table A Electricity supply (26110 to 26400)
Sugar drying and storage assets:
Hoppers (weigh and feed)	25	*	1 Jul 2011
Lump breakers	15	*	1 Jul 2011
Rotary sugar dryers	25	*	1 Jul 2011
Sugar storage bins and silos	30	*	1 Jul 2011
Vibratory screens	15	*	1 Jul 2011
Support assets:
Air compression assets:
Air dryers	12	*	1 Jul 2011
Air receivers	20	*	1 Jul 2011
Compressors	12	*	1 Jul 2011
Packaged air compression systems	12	*	1 Jul 2011
Blowers and fans	15	*	1 Jul 2011
Control system assets:
Control cabinets and switchgear	10	*	1 Jul 2011
Instrumentation	10	*	1 Jul 2011
Programmable logic controllers	10	*	1 Jul 2011
Switchboards	20	*	1 Jul 2011
Variable speed drives	10	*	1 Jul 2011
Conveyors (including framework and enclosures)	20	*	1 Jul 2011
Conveyor belt weighers	15	*	1 Jul 2011
Dust collectors (including ducting and excluding bagacillo collection systems)	20	*	1 Jul 2011
Heat exchangers	15	*	1 Jul 2011
Laboratory assets:
Cutter grinders	15	*	1 Jul 2011
Moisture determination ovens	10	*	1 Jul 2011
Polarimeters	10	*	1 Jul 2011
Rotary juice samplers	15	*	1 Jul 2011
Spectrometers	10	*	1 Jul 2011
Wet disintegrators	15	*	1 Jul 2011
Overhead cranes (See Table B - Cranes)
Piping and valves:
Piping:
Mild steel	15	*	1 Jul 2011
Non ferrous	20	*	1 Jul 2011
Stainless steel	25	*	1 Jul 2011
Valves	10	*	1 Jul 2011
Pumps	15	*	1 Jul 2011
Tanks (excluding molasses storage tanks):
Water storage tanks	25	*	1 Jul 2011
Other tanks:
Mild steel	20	*	1 Jul 2011
Plastic	15	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Water treatment and cooling assets:
Clarifiers	25	*	1 Jul 2011
Cooling and effluent ponds	40	*	1 Jul 2011
Cooling towers:
Field erected	25	*	1 Jul 2011
Packaged	15	*	1 Jul 2011
Ion exchange systems	15	*	1 Jul 2011
Sugar refining assets:
Affination assets:
Centrifugals	25	*	1 Jul 2011
Magma mixers	20	*	1 Jul 2011
Sugar melters	20	*	1 Jul 2011
Melter liquor screens	15	*	1 Jul 2011
Clarification and de-colourising assets:
Carbon regeneration kilns	15	*	1 Jul 2011
Clarifiers	25	*	1 Jul 2011
Deep bed filters	30	*	1 Jul 2011
De-colourising columns:
Carbon based	30	*	1 Jul 2011
Resin based	20	*	1 Jul 2011
Evaporation and crystallisation assets:
Centrifugals	25	*	1 Jul 2011
Evaporators	30	*	1 Jul 2011
Magma/massecuite distributors and receivers	20	*	1 Jul 2011
Vacuum pans	30	*	1 Jul 2011
Vapour condensers:
Mild steel	20	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Packaging assets:
Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines)	15	*	1 Jul 2011
Bottling assets:
Bottle capping, filling and unscrambling machines	15	*	1 Jul 2011
Syrup and treacle filter presses	15	*	1 Jul 2011
UV disinfectors	15	*	1 Jul 2011
Carton erecting, packing and closing machines (including cartoners)	15	*	1 Jul 2011
Case erecting, packing and closing machines (including casepackers)	15	*	1 Jul 2011
Inspection equipment (including check weighers, metal detectors, counting machines)	10	*	1 Jul 2011
Multihead and singlehead weighers	15	*	1 Jul 2011
Palletisers and de-palletisers	15	*	1 Jul 2011
Product identification labellers including decorating, applicator and coding machines	10	*	1 Jul 2011
Wrapping machines including shrink wrappers, stretch wrappers and strapping machines	15	*	1 Jul 2011
Sugar receival, drying, screening, and storage assets:
Bins, hoppers and silos	30	*	1 Jul 2011
Lump breakers	15	*	1 Jul 2011
Rotary sugar dryers	25	*	1 Jul 2011
Sugar throwers	15	*	1 Jul 2011
Vibratory screens (including graders and scalpers)	15	*	1 Jul 2011
Support assets:
Air compression assets:
Air dryers	12	*	1 Jul 2011
Air receivers	20	*	1 Jul 2011
Compressors	12	*	1 Jul 2011
Packaged air compression systems	12	*	1 Jul 2011
Blowers and fans	15	*	1 Jul 2011
Boilers (packaged type only)	20	*	1 Jul 2011
Control system assets:
Control cabinets and switchgear	10	*	1 Jul 2011
Instrumentation	10	*	1 Jul 2011
Program logic controllers (PLCs)	10	*	1 Jul 2011
Switchboards	20	*	1 Jul 2011
Variable speed drives (VSDs)	10	*	1 Jul 2011
Conveyors (including framework and enclosures):
Packaging conveyors	15	*	1 Jul 2011
Other conveyors	20	*	1 Jul 2011
Cooling towers:
Field erected	25	*	1 Jul 2011
Packaged	15	*	1 Jul 2011
Dust collectors (including ducting)	20	*	1 Jul 2011
Heat exchangers	15	*	1 Jul 2011
Pipes and valves:
Pipes:
Mild steel	15	*	1 Jul 2011
Non ferrous	20	*	1 Jul 2011
Stainless steel	25	*	1 Jul 2011
Valves	10	*	1 Jul 2011
Pumps	15	*	1 Jul 2011
Refractometers	10	*	1 Jul 2011
Spectrometers	10	*	1 Jul 2011
Tanks:
Water storage tanks	25	*	1 Jul 2011
Other tanks:
Mild steel	20	*	1 Jul 2011
Plastic	15	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Weighbridges	20	*	1 Jul 2011

*Confectionery manufacturing* *(11820)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Confectioners' machinery	20		1 Jan 2001

*Other food product manufacturing n.e.c.* *(11990)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Peanut processing assets:
Aeration units	15	*	1 Jul 2009
Aspirators	10	*	1 Jul 2009
Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc)	15	*	1 Jul 2009
Blanchers	10	*	1 Jul 2009
Cleaning assets:
De-stoners and gravity separators	20	*	1 Jul 2009
Pre-cleaners (intake cleaners)	15	*	1 Jul 2009
Control systems	10	*	1 Jul 2009
Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors)	10	*	1 Jul 2009
Dust collection assets (including ductwork, dust collectors, extraction fans etc)	20	*	1 Jul 2009
Fryers	10	*	1 Jul 2009
Granulators	12	*	1 Jul 2009
Laboratory assets:
Generally	10	*	1 Jul 2009
Laboratory analysers	5	*	1 Jul 2009
Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors)	15	*	1 Jul 2009
Ovens (including roasters and dryers)	10	*	1 Jul 2009
Packaging assets (including packers, palletisers, shrink wrappers and strapping machines)	10	*	1 Jul 2009
Peanut oil crushing assets:
Cookers	15	*	1 Jul 2009
Screw presses/expeller presses	13	*	1 Jul 2009
Quality control assets:
Magnets and magnetic separators	7	*	1 Jul 2009
Metal detectors	10	*	1 Jul 2009
X-ray units	5	*	1 Jul 2009
Refrigeration units	20	*	1 Jul 2009
Sampling assets:
Sample grinders and shellers	10	*	1 Jul 2009
Sieve tables and picking belt decks	20	*	1 Jul 2009
Moisture meters	5	*	1 Jul 2009
Scales	5	*	1 Jul 2009
Shellers	20	*	1 Jul 2009
Silos (metal)	30	*	1 Jul 2009
Sorting and sizing assets:
Electronic/laser sorters (including colour sorters)	10	*	1 Jul 2009
Generally (including vibrating sieves, shaker decks and sizing shakers)	20	*	1 Jul 2009
Tipping units	20	*	1 Jul 2009
Transformers	40	*	1 Jul 2009

*Soft drink, cordial and syrup manufacturing* *(12110)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
De-aerated water system assets (including pipes, pumps and tanks)	20	*	1 Jul 2009
Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters)	15	*	1 Jul 2009
Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400)
Packaging assets:
Filling and sealing assets:
Capping machines	15	*	1 Jul 2009
Container dryers (incorporating air knives and blowers)	10	*	1 Jul 2009
Cooling and warming tunnels	10	*	1 Jul 2009
Filling machines (including bag in box fillers, cup fillers and aseptic fillers)	20	*	1 Jul 2009
Induction sealers	10	*	1 Jul 2009
Inspection machines	10	*	1 Jul 2009
Handling assets:
Bottle and can rinsing machines	20	*	1 Jul 2009
Depalletisers	20	*	1 Jul 2009
Pallet binders	10	*	1 Jul 2009
Palletisers	20	*	1 Jul 2009
Strap cutting machines	10	*	1 Jul 2009
Stretch wrappers	15	*	1 Jul 2009
Packing assets:
Carton packers	15	*	1 Jul 2009
Coding machines (including container coders and outer date coders)	7	*	1 Jul 2009
Label applicators	7	*	1 Jul 2009
Labellers	15	*	1 Jul 2009
Multipack machines	10	*	1 Jul 2009
Shrink wrappers	15	*	1 Jul 2009
Tunnel pasteurisers	10	*	1 Jul 2009
Support assets:
Additive dosing systems assets (including pipes, pumps and tanks)	20	*	1 Jul 2009
Air compressors and receivers	20	*	1 Jul 2009
Boilers	20	*	1 Jul 2009
Carbonators (including controls, pumps and valves)	20	*	1 Jul 2009
Centrifuges	15	*	1 Jul 2009
Clean in place system assets (CIP) (including pipes, pumps and tanks)	15	*	1 Jul 2009
Control system assets (excluding personal computers but including program logic controllers and switchgear )	10	*	1 Jul 2009
Conveyers	15	*	1 Jul 2009
Heat exchangers	15	*	1 Jul 2009
Laboratory equipment	10	*	1 Jul 2009
Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps)	15	*	1 Jul 2009
Pipes	25	*	1 Jul 2009
Pumps	15	*	1 Jul 2009
Syrup preparation assets (including tanks)	15	*	1 Jul 2009
Valves	10	*	1 Jul 2009
Waste water treatment assets:
Aerators	20	*	1 Jul 2009
Anaerobic bio gas system assets	25	*	1 Jul 2009
Blowers	20	*	1 Jul 2009
Clarifiers	20	*	1 Jul 2009
Digester/aeration tanks	25	*	1 Jul 2009
Reverse osmosis system assets	20	*	1 Jul 2009
Weighers	20	*	1 Jul 2009
Tanks:
Hot water	25	*	1 Jul 2009
Liquid CO ² storage	20	*	1 Jul 2009
Storage:
Chemical storage	20	*	1 Jul 2009
Generally	30	*	1 Jul 2009

*Beer manufacturing (except non-alcoholic beer)* *(12120)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Beer filtration assets:
Beer filters	20	*	1 Jul 2008
Filter media make up assets	20	*	1 Jul 2008
Mash filters	20	*	1 Jul 2008
Brewing assets:
Grist hoppers	25	*	1 Jul 2008
Mash tuns	25	*	1 Jul 2008
Lauter tuns	25	*	1 Jul 2008
Spent grains transfer system assets	20	*	1 Jul 2008
Wort kettles	25	*	1 Jul 2008
Whirlpool vessels	25	*	1 Jul 2008
Cellaring assets:
Carbonators (including controls, pumps and valves)	20	*	1 Jul 2008
Centrifuges	15	*	1 Jul 2008
De-aerated water system assets (including pipes, pumps and tanks)	20	*	1 Jul 2008
Yeast filters/dryers	15	*	1 Jul 2008
Yeast propagators	20	*	1 Jul 2008
Malt handling and cleaning assets:
Augers/conveyers and elevators	15	*	1 Jul 2008
Dust extractors	20	*	1 Jul 2008
Grain cleaning assets (including screeners, destoners and magnetic separators)	20	*	1 Jul 2008
Malt milling machines (including hammer and roller mills)	20	*	1 Jul 2008
Silos:
Galvanised construction	30	*	1 Jul 2008
Steel construction	40	*	1 Jul 2008
Weighers	20	*	1 Jul 2008
Packaging assets:
Bottle and can filling and sealing assets:
Filling machines	20	*	1 Jul 2008
Inspection machines	10	*	1 Jul 2008
Bottle and can handling assets:
Bottle and can rinsing machines	20	*	1 Jul 2008
Depalletisers	20	*	1 Jul 2008
Palletisers	20	*	1 Jul 2008
Bottle and can packing assets:
Carton packers	15	*	1 Jul 2008
Date coders	7	*	1 Jul 2008
Labellers	15	*	1 Jul 2008
Multipack machines	10	*	1 Jul 2008
Outer date coders	7	*	1 Jul 2008
Shrink wrappers	15	*	1 Jul 2008
Tunnel pasteurisers	10	*	1 Jul 2008
Conveyers	15	*	1 Jul 2008
Keg line assets:
Capping machines	15	*	1 Jul 2008
Coding machines	7	*	1 Jul 2008
External washing machines	20	*	1 Jul 2008
Internal washer and filler machines	20	*	1 Jul 2008
Pasteurisers	20	*	1 Jul 2008
Support assets:
Additive and hops dosing systems assets (including pipes, pumps and tanks)	20	*	1 Jul 2008
Air compressors and receivers	20	*	1 Jul 2008
Boilers	20	*	1 Jul 2008
Carbon dioxide recovery system assets:
Gas collection and storage assets (including pipes, bladders and tanks)	25	*	1 Jul 2008
Gas processing assets	20	*	1 Jul 2008
Vaporisation system assets	20	*	1 Jul 2008
Clean in place system (CIP) assets (including pipes, pumps and tanks)	15	*	1 Jul 2008
Control system assets (excluding personal computers)	10	*	1 Jul 2008
Heat exchangers	15	*	1 Jul 2008
Refrigeration assets (including compressors, condensers, evaporators and pumps)	15	*	1 Jul 2008
Pipes	25	*	1 Jul 2008
Pumps	15	*	1 Jul 2008
Valves	10	*	1 Jul 2008
Vapour condensers	15	*	1 Jul 2008
Waste water treatment assets:
Aerators	20	*	1 Jul 2008
Anaerobic bio gas system assets	25	*	1 Jul 2008
Blowers	20	*	1 Jul 2008
Clarifiers	20	*	1 Jul 2008
Digester/aeration tanks	25	*	1 Jul 2008
Reverse osmosis system assets	20	*	1 Jul 2008
Tanks:
Beer fermentation and storage	30	*	1 Jul 2008
Chemical storage	20	*	1 Jul 2008
Cold service storage	25	*	1 Jul 2008
Condensate collection	25	*	1 Jul 2008
Hot service storage	25	*	1 Jul 2008
Liquid CO ² storage	20	*	1 Jul 2008
Trub	25	*	1 Jul 2008
Yeast storage	25	*	1 Jul 2008

*Spirit manufacturing* *(12130)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Distillery plant (brandy etc)	13 ⅓		1 Jan 2001

*Wine and other alcoholic beverage manufacturing* ( *12140* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Barrel assets:
Barrel racks	20	*	1 Jul 2008
Barrel washers	7	*	1 Jul 2008
Oak barrels	4	*	1 Jul 2008
Grape handling assets:
Conveyors and elevators	15	*	1 Jul 2008
Crusher/destemmers	15	*	1 Jul 2008
Electronic scales (mobile)	10	*	1 Jul 2008
Grape bins (plastic)	5	*	1 Jul 2008
Grape receival hoppers	20	*	1 Jul 2008
Grape waste pits (concrete)	20	*	1 Jul 2008
Presses:
Basket	20	*	1 Jul 2008
Continuous (Screw)	15	*	1 Jul 2008
Pneumatic (Airbag)	15	*	1 Jul 2008
Weighbridges/weighers	20	*	1 Jul 2008
Packaging assets:
Bottle and cask filling, sealing and coding assets:
Cap feed systems	15	*	1 Jul 2008
Cappers	15	*	1 Jul 2008
Carton packing machines	15	*	1 Jul 2008
Corkers	15	*	1 Jul 2008
Crown sealers (sparkling wine)	15	*	1 Jul 2008
Date coders	7	*	1 Jul 2008
Fillers	15	*	1 Jul 2008
Foilers	15	*	1 Jul 2008
Inspection machines	10	*	1 Jul 2008
Labellers	10	*	1 Jul 2008
Rinsers	15	*	1 Jul 2008
Handling and packing assets:
Carton erectors/sealers/tapers	15	*	1 Jul 2008
Conveyors (Loose bottle, carton, pallet)	15	*	1 Jul 2008
Depalletisers	15	*	1 Jul 2008
Outer date coders	5	*	1 Jul 2008
Palletisers	15	*	1 Jul 2008
Shrink wrappers	15	*	1 Jul 2008
Separation/filtration assets:
Centrifuges	10	*	1 Jul 2008
Filtration units (incorporating housing and filters):
Cross flow filter units	10	*	1 Jul 2008
Diatomaceous earth filter units (including earth make-up system)	10	*	1 Jul 2008
Lees filter units	10	*	1 Jul 2008
Membrane cartridge filter units (including lenticular)	10	*	1 Jul 2008
Plate and frame filter units	15	*	1 Jul 2008
Rotary drum vacuum filter units	15	*	1 Jul 2008
Sparkling wine equipment:
Carbonation equipment	10	*	1 Jul 2008
Corking/wiring equipment	15	*	1 Jul 2008
Disgorging and dosing equipment	10	*	1 Jul 2008
Riddling equipment	15	*	1 Jul 2008
Support assets:
Additive liquid dosing systems	10	*	1 Jul 2008
Air compressors	15	*	1 Jul 2008
Air receivers	20	*	1 Jul 2008
Boilers	15	*	1 Jul 2008
Cooling towers	15	*	1 Jul 2008
Electrical and Process control systems:
Control cabinets, switchgear	10	*	1 Jul 2008
Programmed logic controllers (PLCs)	10	*	1 Jul 2008
Transformers	40	*	1 Jul 2008
Flow meters	10	*	1 Jul 2008
Grape/wine testing equipment:
Grape must analyzers	10	*	1 Jul 2008
Laboratory - glassware	2	*	1 Jul 2008
Laboratory - other equipment	10	*	1 Jul 2008
Heat exchangers	15	*	1 Jul 2008
Hoses	5	*	1 Jul 2008
Hot water systems	10	*	1 Jul 2008
Inert gas systems:
Dry ice machines	10	*	1 Jul 2008
Gas storage pressure tanks	20	*	1 Jul 2008
Nitrogen generators	10	*	1 Jul 2008
Pipes and fittings:
Mild steel	10	*	1 Jul 2008
Non-ferrous	20	*	1 Jul 2008
Stainless steel	25	*	1 Jul 2008
Valves	10	*	1 Jul 2008
Pumps	15	*	1 Jul 2008
Refrigeration assets (including compressors, condensers, evaporators and storage tanks)	15	*	1 Jul 2008
Reverse osmosis plant	10	*	1 Jul 2008
Waste water treatment assets:
Aerators	10	*	1 Jul 2008
Blowers	10	*	1 Jul 2008
Clarifiers	10	*	1 Jul 2008
Digesters	10	*	1 Jul 2008
Tanks (including insulation, agitators, pump over systems and monitoring instrumentation):
Pressure tanks (for sparkling wine)	20	*	1 Jul 2008
Waste water storage/treatment tanks	15	*	1 Jul 2008
Water storage tanks	30	*	1 Jul 2008
Wine fermenters:
Open	30	*	1 Jul 2008
Rotary	30	*	1 Jul 2008
Static	30	*	1 Jul 2008
Sweeping arm	30	*	1 Jul 2008
Wine storage tanks	30	*	1 Jul 2008
Tank accessories:
Micro oxygenation systems	5	*	1 Jul 2008
Tank plungers	10	*	1 Jul 2008

*Cigarette and and tobacco manufacturing* ( *12200* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Cigarette paper cutting and folding plant	10		1 Jan 2001
Tobacco kilns	20		1 Jan 2001

*Textile, leather, clothing and footwear manufacturing* ( *13110 to 13520* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Boot and shoe-making machinery:
Machinery and general plant	13 ⅓		1 Jan 2001
Moulds for plastic heels	3		1 Jan 2001
Vulcanising moulds	5		1 Jan 2001
Clothing and millinery manufacturing plant:
Hat manufacturing plant and machinery	13 ⅓		1 Jan 2001
Sewing machines	10		1 Jan 2001
General plant	20		1 Jan 2001
Cotton manufacturers' machinery:
Conveyors	10		1 Jan 2001
Engines, gas	20		1 Jan 2001
Gas producer plant	13 ⅓		1 Jan 2001
Gins	10		1 Jan 2001
Flock manufacturing plant:
General plant	20		1 Jan 2001
Carding machines	13 ⅓		1 Jan 2001
Knitting machines	13 ⅓		1 Jan 2001
Rope and twine manufacturers' plant	20		1 Jan 2001
Tanners' plant:
General plant	20		1 Jan 2001
Modern plant used in 'wet' process	13 ⅓		1 Jan 2001
Weaving machinery (silk and cotton)	13 ⅓		1 Jan 2001
Wool dumping machinery	13 ⅓		1 Jan 2001
Wool scouring machinery	16 ⅔		1 Jan 2001
Woollen manufacturers' machinery	16 ⅔		1 Jan 2001

*Log sawmilling and timber dressing* ( *14110 to 14130* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
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

*Plywood and veneer manufacturing* ( *14930* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Debarking assets	15	*	1 Jan 2005
Dry clipping assets	25	*	1 Jan 2005
Heating unit assets	20	*	1 Jan 2005
Glue mixing assets	25	*	1 Jan 2005
Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders)	25	*	1 Jan 2005
Log conditioning, heating and steaming assets	25	*	1 Jan 2005
Log sizing assets	20	*	1 Jan 2005
Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment)
Materials handling assets (including belt, chain and screw conveyors)	20	*	1 Jan 2005
Packaging assets	20	*	1 Jan 2005
Presses	25	*	1 Jan 2005
Sanding and finishing assets	25	*	1 Jan 2005
Sharpening assets	30	*	1 Jan 2005
Trimming and sawing assets	25	*	1 Jan 2005
Veneer composing, jointing and splicing assets	20	*	1 Jan 2005
Veneer dryers	25	*	1 Jan 2005
Veneer patching and grading assets	20	*	1 Jan 2005
Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers)	20	*	1 Jan 2005
Veneer reconditioning assets	25	*	1 Jan 2005
Veneer sorting assets	20	*	1 Jan 2005
Wet clipping assets	25	*	1 Jan 2005

*Reconstituted wood product manufacturing* ( *14940* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Board coolers	25	*	1 Jan 2005
Board curing assets	20	*	1 Jan 2005
Board storage assets	25	*	1 Jan 2005
Chipping, milling and flaking assets	15	*	1 Jan 2005
Debarking assets	15	*	1 Jan 2005
Driers	15	*	1 Jan 2005
Fibre sifters	15	*	1 Jan 2005
Flake and fibre storage assets	25	*	1 Jan 2005
Glue, resin and wax mixing and blending assets	15	*	1 Jan 2005
Heat plant and boiler assets	25	*	1 Jan 2005
Lamination assets	15	*	1 Jan 2005
Log conditioning, heating and steaming assets	25	*	1 Jan 2005
Log sizing assets	20	*	1 Jan 2005
Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment)
Magnetic separators	25	*	1 Jan 2005
Mat forming and weighing assets (including pendistor)	20	*	1 Jan 2005
Materials handling assets (including belt, chain and screw conveyors)	20	*	1 Jan 2005
Packaging assets	20	*	1 Jan 2005
Presses (including pre-press, hot and cold presses)	25	*	1 Jan 2005
Quality measuring assets (including blow detectors, thickness detectors and weighing bridges)	15	*	1 Jan 2005
Refiner assets	20	*	1 Jan 2005
Sanding and finishing assets	25	*	1 Jan 2005
Trimming and sawing assets	25	*	1 Jan 2005
Ventilation and dust extraction assets	15	*	1 Jan 2005
Woodchip screening and washing assets	15	*	1 Jan 2005

*Other wood product manufacturing* ( *14910 to 14990* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Clothes peg manufacturing plant (wood)	13 ⅓		1 Jan 2001
Case-making plant	13 ⅓		1 Jan 2001
Cork manufacturers' plant	10		1 Jan 2001
Frame (picture) manufacturing plant	13 ⅓		1 Jan 2001
Joinery plant	13 ⅓		1 Jan 2001
Moulding machinery (wood)	13 ⅓		1 Jan 2001
Wood working plant	13 ⅓		1 Jan 2001

*Pulp, paper and converted paper product manufacturing* ( *15100 to 15290* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
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 (26110 to 26400)		*	1 Jan 2002
Sensors:
Specialised	8	*	1 Jan 2002
Standard	15	*	1 Jan 2002
Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders)	15	*	1 Jan 2002
Paper machine assets:
Dry end assets (including calenders, coaters and reelers)	15	*	1 Jan 2002
Dryers (including MG cylinder and yankee cylinder)	25	*	1 Jan 2002
Size press	15	*	1 Jan 2002
Wet end assets (including forming section, head box and press section)	10	*	1 Jan 2002
Pulp process assets:
Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers)	20	*	1 Jan 2002
Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners)	15	*	1 Jan 2002
Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners)	15	*	1 Jan 2002
Tanks	20	*	1 Jan 2002
Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers)	10	*	1 Jan 2002

*Paper stationery manufacturing* ( *15230* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Stationers' manufacturing plant	13 ⅓		1 Jan 2001

*Printing* ( *16110* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Commercial printing assets:
Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers)	5	*	1 Jan 2006
Flexographic printing assets:
Ancillary assets:
Anilox roll cleaning machines	15	*	1 Jul 2006
Anilox trolley tugs	10	*	1 Jul 2006
Ink dispensing systems	10	*	1 Jul 2006
Sleeves	2	*	1 Jul 2006
Sleeve mounting machines	10	*	1 Jul 2006
Printing assets:
Die cutters, flexo/folder/gluers (see Pulp, paper and converted paper product manufacturing (15100 to 15290), Box and carton making converting assets)
Presses (including mid web, narrow web, very wide web and wide web flexographic presses)	12 ½	*	1 Jul 2006
Offset lithography printing presses:
Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment)	15	*	1 Jan 2006
Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment)	12 ½	*	1 Jan 2006
Post-press (finishing) trade services assets - see Table A Printing support services (16120)
Pre-press trade services assets - see Table A Printing support services(16120)
Quality control assets:
Automatic web inspection systems	6	*	1 Jul 2006
Gas Chromatograph ('GC') testers	8	*	1 Jul 2006
Others (including densitometers, plate readers and spectrophotometers)	5	*	1 Jul 2006
Screen printing assets:
Ancillary assets:
Dryers (including conventional air dryers, flash curers and UV dryers)	12 ½	*	1 Jan 2006
Drying racks	20	*	1 Jan 2006
Emulsion coaters	10	*	1 Jan 2006
Exposure lights	5	*	1 Jul 2005
Screen frames	10	*	1 Jan 2006
Sign cutting machines	5	*	1 Jan 2006
Squeegee cutters	10	*	1 Jan 2006
Vacuum frames	20	*	1 Jan 2006
Press assets:
Heat presses used in sublimation finishing	25	*	1 Jan 2006
Pen and pad print machines	20	*	1 Jan 2006
Screen printing presses:
Automatic presses (including in-line multicolour presses)	15	*	1 Jan 2006
Cylinder presses	15	*	1 Jan 2006
Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses)	20	*	1 Jan 2006
Screen reclamation assets:
Screen cleaning bays	10	*	1 Jan 2006
Screen washers (automatic)	6	*	1 Jan 2006
Water blasters	4	*	1 Jan 2006
Support assets:
Afterburners	10	*	1 Jan 2006
Dust/waste extraction systems:
Compactors	12 ½	*	1 Jan 2007
Ducting	15	*	1 Jan 2007
Vacuum pumps	6	*	1 Jan 2007

*Newspaper printing or publishing* ( *16110* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Newspaper printing assets:
Ancillary assets:
Automated guided vehicles (including laser guided vehicles and track mounted automated vehicles)	10	*	1 Jan 2007
Gripper conveyor systems (incorporating drive chains, grippers and tracks)	15	*	1 Jan 2007
Ink pumps (mechanical)	6	*	1 Jan 2007
Buffering/print line storage assets:
Storage devices (including discs, rolls, spools and associated mountings)	15	*	1 Jan 2007
Unwinders and winders (including single, double and triple stations and buffer docking stations)	15	*	1 Jan 2007
Newspaper wrapping machines - see Table A, Other store base retailing (42100 to 42799))
Offset lithography printing presses:
Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment)	15	*	1 Jan 2007
Non-heatset ('coldset') webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment)	15	*	1 Jan 2007
Post-press (finishing) trade services assets - see Table A Printing support services (16120)
Pre-press trade services assets - see Table A Printing support services(16120)
Quality control assets - see Table A Printing assets (16120)
Reel processing, storage and transport assets:
Conveyors	12 ½	*	1 Jan 2007
Racks	20	*	1 Jan 2007
Reel trolleys (incorporating controls and drive chains)	15	*	1 Jan 2007
Shredders	15	*	1 Jan 2007
Stripping machines	15	*	1 Jan 2007
Support assets - see Table A Printing assets (16120)

*Printing support services* ( *16120* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Post-press (finishing) trade services assets:
Addressing and mailing assets:
Combination addressing, folding and gluing mailing units	10	*	1 Jan 2006
Inkjet addressing printers	5	*	1 Jan 2006
Bagging and wrapping machines (including palletisers)	10	*	1 Jan 2006
Banding and tying machines	12 ½	*	1 Jan 2006
Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders)	5	*	1 Jan 2006
Binding assets:
Binding lines (including case binding lines and perfect binding lines)	15	*	1 Jan 2006
Perfect binders standalone	10	*	1 Jan 2006
Stitchers:
Generally (including drum stitchers, saddle stitching lines and side stitchers)	12 ½	*	1 Jan 2006
Saddle stitchers - standalone (bookletmakers)	7 ½	*	1 Jan 2006
Casemakers	10	*	1 Jan 2006
Collators	15	*	1 Jan 2006
Die cutters	15	*	1 Jan 2006
Drilling units	10	*	1 Jan 2006
Foil stamping machines	10	*	1 Jan 2006
Folders	12 ½	*	1 Jan 2006
Guillotines and ancillary assets (including joggers, stackers and transomats)	15	*	1 Jan 2006
Laminators	10	*	1 Jan 2006
Mail inserters	5	*	1 Jan 2006
Newspaper mailroom assets:
Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors)	12 ½	*	1 Jan 2007
Inserters and inserting systems (incorporating feeders and feeder chains)	10	*	1 Jan 2007
Stackers	15	*	1 Jan 2007
Trimmers (including rotary and scissor action trimmers)	15	*	1 Jan 2007
Perforators	10	*	1 Jan 2006
Sewing machines	15	*	1 Jan 2006
Three knife trimmers	15	*	1 Jan 2006
Pre-press trade services assets:
Conventional flexographic plate making assets (including combination units, dryers, post-exposure units, ultra-violet (UV) light exposure units and washout units)	7	*	1 Jan 2006
Film and plate processors	6	*	1 Jan 2006
Film projection camera systems (including backing board and processing assets)	10	*	1 Jan 2006
Platesetters:
Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct-to-plate flexographic platesetters (Computer Digital Imagers)	5	*	1 Jan 2006
Film image platesetters (imagesetters)	7	*	1 Jan 2006
Plate punch benders:
Automatic (optical)	5	*	1 Jan 2007
Manual	10	*	1 Jan 2007
Plotters	5	*	1 Jan 2006
Proofers:
Analogue film or photographic proofers	7	*	1 Jan 2006
Digital and ink-jet proofers	5	*	1 Jan 2006
Scanners:
Drum	10	*	1 Jan 2006
Flatbed	5	*	1 Jan 2006

*Petroleum refining* ( *17010* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
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

*Industrial gas manufacturing* *(18110)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Industrial gas - general manufacturing assets:
Air and gas cooling and heating assets:
Heat exchangers	15	*	1 Jul 2011
Moisture condensers	20	*	1 Jul 2011
Quench drums	20	*	1 Jul 2011
Refrigeration units	20	*	1 Jul 2011
Air and gas purification assets:
Adsorption systems	25	*	1 Jul 2011
Gas scrubbers	20	*	1 Jul 2011
Reactors	25	*	1 Jul 2011
Compressors	25	*	1 Jul 2011
Gas buffer and surge tanks	25	*	1 Jul 2011
Silencers/mufflers	20	*	1 Jul 2011
Industrial gas - manufacturing assets for specific gases:
Acetylene manufacturing assets (carbide process):
Acetylene compressors	25	*	1 Jul 2011
Acetylene generators (incorporating hoppers)	30	*	1 Jul 2011
Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers)	20	*	1 Jul 2011
Calcium hydroxide settling ponds and tanks	20	*	1 Jul 2011
Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus)	12	*	1 Jul 2011
Dust collection systems	20	*	1 Jul 2011
Flashback arrestors	10	*	1 Jul 2011
Argon, nitrogen and oxygen manufacturing assets (cryogenic process):
Air filtering units for process air (incorporating housing and filters)	20	*	1 Jul 2011
Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures)	30	*	1 Jul 2011
Evaporative coolers (nitrogen cooled) and spray coolers	20	*	1 Jul 2011
Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures)	30	*	1 Jul 2011
Turbine expansion engines	25	*	1 Jul 2011
Carbon dioxide (CO2) manufacturing assets:
Amine based adsorption/desorption systems	20	*	1 Jul 2011
Liquefaction assets (including condensers, condensate receivers and separators)	25	*	1 Jul 2011
Dry ice manufacturing assets:
Dry ice cutting machines	10	*	1 Jul 2011
Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines)	10	*	1 Jul 2011
Dry ice presses	20	*	1 Jul 2011
Dry ice shipping boxes	10	*	1 Jul 2011
Extraction fans for waste CO2	10	*	1 Jul 2011
Pelletisers	15	*	1 Jul 2011
Helium manufacturing assets:
Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures)	30	*	1 Jul 2011
Turbine expansion engines	25	*	1 Jul 2011
Hydrogen manufacturing assets:
Gasifiers and steam reformer furnaces	25	*	1 Jul 2011
Industrial gas distribution assets:
Compressor assets:
Air receivers	20	*	1 Jul 2011
Compressors (including those for helium gas, industrial air and medical air)	15	*	1 Jul 2011
Cylinder filling assets:
Cylinder filling station assets:
High pressure hoses	10	*	1 Jul 2011
Manifolds and piping (incorporating flashback arrestors):
Acetylene gas	10	*	1 Jul 2011
Other gases	20	*	1 Jul 2011
Water cooling system for acetylene cylinders (incorporating piping and spray nozzles)	20	*	1 Jul 2011
Cylinder frames (incorporating manifolds and piping)	15	*	1 Jul 2011
Cylinders:
Gas cylinders	30	*	1 Jul 2011
Liquid gas cylinders:
Flasks	7	*	1 Jul 2011
Other liquid gas cylinders	15	*	1 Jul 2011
Cylinder valves	10	*	1 Jul 2011
Cylinder handling assets:
Baskets, crates, and pallets	12	*	1 Jul 2011
Tippers and trolleys	10	*	1 Jul 2011
Cylinder preparation assets:
Boilers	10	*	1 Jul 2011
Cylinder brushing machines	10	*	1 Jul 2011
Cylinder drying cabinets (incorporating heaters and fans)	15	*	1 Jul 2011
Cylinder inspection lights	10	*	1 Jul 2011
Cylinder spray booths	15	*	1 Jul 2011
Cylinder stamping machines	10	*	1 Jul 2011
Cylinder testing machines	10	*	1 Jul 2011
Cylinder valving machines (incorporating safety enclosures)	15	*	1 Jul 2011
Tank truck assets:
Gas storage tanks	20	*	1 Jul 2011
Hoses	5	*	1 Jul 2011
Metering systems	7	*	1 Jul 2011
Pipes and valves	10	*	1 Jul 2011
Pumps	10	*	1 Jul 2011
Tanker filling station assets:
Breakaway couplings	12	*	1 Jul 2011
Framework, manifolds and piping	20	*	1 Jul 2011
Tanker filling hoses	10	*	1 Jul 2011
Weighbridges	20	*	1 Jul 2011
Vapourisers	20	*	1 Jul 2011
Support and other assets:
Air drying systems for industrial and instrument air	15	*	1 Jul 2011
Control system assets:
Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs)	10	*	1 Jul 2011
System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement)	10	*	1 Jul 2011
Cooling towers:
Field erected	20	*	1 Jul 2011
Packaged	15	*	1 Jul 2011
Customer installations assets:
Adsorption based nitrogen and oxygen generation systems (skid type) assets:
Membrane systems	10	*	1 Jul 2011
Pressure swing adsorption (PSA) systems	12	*	1 Jul 2011
Vacuum swing adsorption (VSA) systems	15	*	1 Jul 2011
Blowers and compressors	15	*	1 Jul 2011
Freezers (including batch freezers, freeze tunnels, and tumble freezers)	15	*	1 Jul 2011
Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices)	4	*	1 Jul 2011
Gas analysis assets:
Chromatographs	15	*	1 Jul 2011
Other analysers	10	*	1 Jul 2011
Gas storage assets:
Liquid CO2 storage assets:
Tanks	30	*	1 Jul 2011
Tank refrigeration units	10	*	1 Jul 2011
Vacuum insulated tanks	30	*	1 Jul 2011
Piping assets:
Flow meters	10	*	1 Jul 2011
Pipes:
Carbon steel	20	*	1 Jul 2011
Stainless steel	30	*	1 Jul 2011
Pipelines	30	*	1 Jul 2011
Valves	10	*	1 Jul 2011
Platform scales	20	*	1 Jul 2011
Pumps:
Cryogenic pumps	15	*	1 Jul 2011
Liquid CO2 pumps	15	*	1 Jul 2011
Other pumps	15	*	1 Jul 2011
Safety assets:
Fire control and alarm assets (see in Table B)
Gas leakage monitors:
Fixed	10	*	1 Jul 2011
Portable	4	*	1 Jul 2011

*Basic chemical and chemical product manufacturing* *(18120 to 18130)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Chemical manufacturing plant:
General plant	13 ⅓		1 Jan 2001
Organic peroxides explosion (cell block)	20		1 Jan 2001
Eucalyptus oil plant:
Stills (coolers)	40		1 Jan 2001
Tanks	40		1 Jan 2001
Fertiliser manufacturing plant	20		1 Jan 2001
Salt manufacturing and refining plant	10		1 Jan 2001
Sulphuric acid plant:
Acid chambers (irrespective of raw material used)	20		1 Jan 2001
Plant:
Where pyrites used in manufacture of the acid	10		1 Jan 2001
Where natural sulphur (brimstone) so used	13 ⅓		1 Jan 2001

*Pharmaceutical and medicinal product manufacturing* ( *18410* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Laboratory assets:
Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers)	5	*	1 Jan 2004
Bench top autoclaves	5	*	1 Jan 2004
Incubators	6	*	1 Jan 2004
Particle sizers	5	*	1 Jan 2004
Packaging assets:
Accumulators	10	*	1 Jan 2004
Batch, barcode, label, and volume readers	10	*	1 Jan 2004
Blister pack packaging machines	10	*	1 Jan 2004
Blow-fill-seal (BFS) machines	12	*	1 Jan 2004
Bottle and vial inverters and blowers	10	*	1 Jan 2004
Bottle and vial unscramblers	10	*	1 Jan 2004
Bundlers and bundle packing machines	10	*	1 Jan 2004
Cappers and sealers (including tamper proof sealers)	10	*	1 Jan 2004
Cartoners	10	*	1 Jan 2004
Check weighers	10	*	1 Jan 2004
Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers)	12	*	1 Jan 2004
Desiccant and cotton wool depositors/inserters	10	*	1 Jan 2004
Dropper and leaflet inserters	10	*	1 Jan 2004
Flaming stations	10	*	1 Jan 2004
Flow wrappers and shrink wrappers	10	*	1 Jan 2004
Ink jet batch label printers	7	*	1 Jan 2004
Labelling machines	10	*	1 Jan 2004
Palletisers	10	*	1 Jan 2004
Pinhole inspectors	10	*	1 Jan 2004
Robotic pick and place packaging machines	10	*	1 Jan 2004
Sleevers	10	*	1 Jan 2004
Tablet/capsule fillers, feeders and counters	10	*	1 Jan 2004
Production assets:
Autoclaves (for terminal sterilisation)	10	*	1 Jan 2004
Drying ovens	10	*	1 Jan 2004
Encapsulators	10	*	1 Jan 2004
Fluid bed dryers	12	*	1 Jan 2004
Granulators and mixer/granulators	12	*	1 Jan 2004
Homogenisers	7	*	1 Jan 2004
Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production	10	*	1 Jan 2004
Metal detectors	10	*	1 Jan 2004
Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders)	10	*	1 Jan 2004
Sizing mills	10	*	1 Jan 2004
Tablet and capsule coating machines, coating drums and coating pans	12	*	1 Jan 2004
Tablet dedusters	10	*	1 Jan 2004
Tablet presses	10	*	1 Jan 2004
Vibrating sieves	10	*	1 Jan 2004
Raw material storage and dispensing assets:
Demountable strong rooms	20	*	1 Jan 2004
Dispensing booths and associated air filtration systems	10	*	1 Jan 2004
Laminar flow benches and biohazard cabinets	8	*	1 Jan 2004
Safes	20	*	1 Jan 2004
Weighing scales	10	*	1 Jan 2004
Services:
Air filtration systems	10	*	1 Jan 2004
Water purification plant	10	*	1 Jan 2004

*Cleaning compound and toiletry preparation manufacturing* ( *18510 to 18520* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Boot and shoe polish manufacturing plant	13 ⅓		1 Jan 2001

*Other basic chemical product manufacturing* ( *18910 to 18990* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Explosive manufacturing and chemical plant	13 ⅓		1 Jan 2001

*Polymer product and rubber product manufacturing* ( *19110 to 19200* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Clothes peg manufacturing plant (plastic)	13 ⅓		1 Jan 2001
Gelatine and glue manufacturing plant	13 ⅓		1 Jan 2001
Ink factory plant	20		1 Jan 2001
Plastic industry:
Blow moulders	13 ⅓		1 Jan 2001
Dies	4		1 Jan 2001
General plant	20		1 Jan 2001
Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines	13 ⅓		1 Jan 2001
Moulds:
Glass blowing	2		1 Jan 2001
High usage	5		1 Jan 2001
Low usage	10		1 Jan 2001
Once only	1		1 Jan 2001
Rubber manufacturers' plant:
Moulds	5		1 Jan 2001
Process plant	13 ⅓		1 Jan 2001

*Glass and glass product manufacturing* ( *20100* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Container glass and flat (float) glass manufacturing assets:
Ancillary assets:
Blowers and fans	25	*	1 Jul 2008
Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors)	25	*	1 Jul 2008
Ducting, pipes and piping	40	*	1 Jul 2008
Steelwork structures (including gantries, platforms and walkways)	40	*	1 Jul 2008
Vacuum pumps:
Liquid ring pumps	10	*	1 Jul 2008
Oil sealed pumps	20	*	1 Jul 2008
Annealing lehrs	25	*	1 Jul 2008
Batch house assets:
Cullet handling and return assets:
Cullet crushers	25	*	1 Jul 2008
Scraping conveyor systems:
Container glass	12	*	1 Jul 2008
Flat glass	25	*	1 Jul 2008
Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers)	25	*	1 Jul 2008
Silos	40	*	1 Jul 2008
Coating assets (cold and hot end)	12	*	1 Jul 2008
Control systems (excluding personal computers)	10	*	1 Jul 2008
Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls)	25	*	1 Jul 2008
Float baths	25	*	1 Jul 2008
Forehearths	12	*	1 Jul 2008
Forming machines (incorporating shearing and distribution systems)	12	*	1 Jul 2008
Glass furnace assets:
Batch chargers	12	*	1 Jul 2008
Exhaust stacks:
Brick lined	40	*	1 Jul 2008
Steel	12	*	1 Jul 2008
Furnace support assets (including bubbler systems and electro boost systems)	12	*	1 Jul 2008
Furnace tanks	12	*	1 Jul 2008
Regenerators and recuperators	12	*	1 Jul 2008
Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars)	12	*	1 Jul 2008
Inspection assets	10	*	1 Jul 2008
Lehr stackers	12	*	1 Jul 2008
Moulds	2	*	1 Jul 2008
Glass product manufacturing assets:
Automotive glass product manufacturing assets:
CNC controlled edgers and grinders	15	*	1 Jul 2009
CNC controlled scorers and cutters	15	*	1 Jul 2009
Inspection assets:
Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors)	15	*	1 Jul 2009
Automotive toughened glass product inspection assets (including thermal imaging testing assets)	10	*	1 Jul 2009
Post-processing assets used in automotive laminated glass production and toughened glass production processes:
Automated back window soldering units	10	*	1 Jul 2009
Others including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling	15	*	1 Jul 2009
CNC machines	7	*	1 Jul 2009
Control systems (excluding personal computers)	10	*	1 Jul 2009
Cutting tables:
Automated cutting and break-out tables	10	*	1 Jul 2009
Laminated glass cutting tables	10	*	1 Jul 2009
Manual cutting tables (including air float tables)	15	*	1 Jul 2009
Digital printing assets:
Digital printers	5	*	1 Jul 2009
Dryers	12 ½	*	1 Jul 2009
Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots)	15	*	1 Jul 2009
Drilling and/or milling machines (including horizontal and vertical drilling machines)	10	*	1 Jul 2009
Edgers:
Arrissing machines	8	*	1 Jul 2009
Horizontal double edgers	10	*	1 Jul 2009
Straight line edgers and bevellers	7	*	1 Jul 2009
Glass handling and storage assets:
Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc)	10	*	1 Jul 2009
Bulk glass handling assets:
Straddle carriers	10	*	1 Jul 2009
Vertical glass handlers (sideloaders, tuning forks)	17	*	1 Jul 2009
Overhead cranes and gantries - see Table B
Racks (including A-frame racks, hydraulic concertina racks and freefall racks)	20	*	1 Jul 2009
Steel grabs	12	*	1 Jul 2009
Trolleys	7	*	1 Jul 2009
Vacuum lifters and scissor grabs	8	*	1 Jul 2009
Vertical masts and other elevated work platforms - see Table B
Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces)	15	*	1 Jul 2009
Glass toughening ('tempering') assets:
Furnaces and quenches used in toughening, bending/toughening and bending/slumping	20	*	1 Jul 2009
Heat soaking ovens	20	*	1 Jul 2009
Glass washing machines	10	*	1 Jul 2009
Plastic film applicators ('spotstick machines')	8	*	1 Jul 2009
Screen printing assets - see Table A Printing (16110)
Support assets (including air compressors and boilers) - see Table B
Waterjet cutting machines	10	*	1 Jul 2009

*Non-metallic mineral product manufacturing* *(20210 to 20900)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Monumental masons' plant	13 ⅓		1 Jan 2001
Slate works plant	20		1 Jan 2001

*Ceramic product manufacturing* *(20210 to 20290)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Clay brick and paver manufacturing assets: (Determinations for assets used in mining clay are shown under the heading Construction material mining (09110 to 09190))
Box feeders	20	*	1 Jul 2011
Control systems	10	*	1 Jul 2011
Conveyors	20	*	1 Jul 2011
Cutters	15	*	1 Jul 2011
De-hackers (excluding robots)	20	*	1 Jul 2011
Dryers	25	*	1 Jul 2011
Extruders	15	*	1 Jul 2011
Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors)	10	*	1 Jul 2011
Kiln/dryer/transfer car track work	12	*	1 Jul 2011
Kiln/dryer cars	10	*	1 Jul 2011
Kilns	20	*	1 Jul 2011
Robots	10	*	1 Jul 2011
Setting assets (excluding robots)	20	*	1 Jul 2011
Transfer cars	15	*	1 Jul 2011
Wrapping and strapping machines	10	*	1 Jul 2011
Pottery plant	20		1 Jan 2001

*Cement manufacturing* *(20310)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Cooling assets:
Air to air coolers	20	*	1 Jul 2011
Evaporation coolers:
Cement coolers	20	*	1 Jul 2011
Conditioning towers (incorporating spray systems)	20	*	1 Jul 2011
Grate coolers (incorporating grate conveyor and quenching fans)	25	*	1 Jul 2011
Drying assets:
Fluid bed dryers	20	*	1 Jul 2011
Hot gas generators	15	*	1 Jul 2011
Rotary dryers	20	*	1 Jul 2011
Electrical installation assets (including cabling):
Power generators	15	*	1 Jul 2011
Switchboards	20	*	1 Jul 2011
Transformers	20	*	1 Jul 2011
Emissions control assets:
Dedusting fans	20	*	1 Jul 2011
Particulate filtering assets (excluding filter units incorporated in kiln bypass systems):
Bagfilter systems (incorporating housing and filters)	20	*	1 Jul 2011
Electrostatic precipitators	20	*	1 Jul 2011
Stacks (excluding stacks incorporated in kiln bypass systems)	25	*	1 Jul 2011
Milling assets (used for raw material and cement milling including gearbox and drives):
Ball mills (including dryer systems and separators/classifiers where incorporated in the mill)	25	*	1 Jul 2011
Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill)	20	*	1 Jul 2011
Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill)	25	*	1 Jul 2011
Roller presses	20	*	1 Jul 2011
Separators/classifiers (including single and multi cyclones)	15	*	1 Jul 2011
Preheat and clinker production assets:
Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes)	20	*	1 Jul 2011
Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive)	25	*	1 Jul 2011
Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks)	10	*	1 Jul 2011
Kiln guns	5	*	1 Jul 2011
Kiln shell scanners	10	*	1 Jul 2011
Quarrying assets:
Construction material mining assets - see Table A Construction material mining (09110 to 09190)
Scrapers	7	*	1 Jul 2011
Storage, handling and packing assets:
Conveyor systems (mechanical and pneumatic type incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers):
Mechanical:
Belt, screw, drag chain, apron/pan conveyors	15	*	1 Jul 2011
Bucket elevators	20	*	1 Jul 2011
Pneumatic:
Air lift elevators	15	*	1 Jul 2011
Air slides	15	*	1 Jul 2011
Hoppers, bins and tanks	20	*	1 Jul 2011
Packaging assets:
Packing/bagging machines	15	*	1 Jul 2011
Palletisers	15	*	1 Jul 2011
Wrappers	10	*	1 Jul 2011
Pressure vessels (other than air/shock blast units)	25	*	1 Jul 2011
Silos:
Concrete, generally	50	*	1 Jan 2004
Concrete (used for gypsum or wetslag, or at port facilities)	40	*	1 Jan 2004
Steel, generally	30	*	1 Jan 2004
Steel (used for gypsum or wet slag, or at port facilities)	20	*	1 Jan 2004
Stockpile assets:
Reclaim tunnels	25	*	1 Jul 2011
Reclaimers	25	*	1 Jul 2011
Stackers	25	*	1 Jul 2011
Unloading/loading assets:
Bulk loading devices (including loading spouts and telescopic chutes)	10	*	1 Jul 2011
Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems)	20	*	1 Jul 2011
Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190)
Weighbridges	20	*	1 Jul 2011
Support assets:
Air compression assets:
Packaged air compressors (compressor, drier and receiver in one integrated unit)	10	*	1 Jul 2011
Other air compressor systems	15	*	1 Jul 2011
Air/shock blast units	8	*	1 Jul 2011
Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear but excluding software)	10	*	1 Jul 2011
Cranes	20	*	1 Jul 2011
Hoists	20	*	1 Jul 2011
ID (induced draught) fans	15	*	1 Jul 2011
Pumps	15	*	1 Jul 2011
Testing equipment:
Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens)	8	*	1 Jul 2011
Raw material analysers	5	*	1 Jul 2011
XRF/XRD analysers	5	*	1 Jul 2011

*Plaster product manufacturing* *(20320)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Plasterboard and cornice manufacturing assets:
General:
Bins	20	*	1 Jul 2011
Control systems	10	*	1 Jul 2011
Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors)	20	*	1 Jul 2011
Dust collection assets (including bag dust collectors, blowers, cyclones and fans)	20	*	1 Jul 2011
Dust detectors	5	*	1 Jul 2011
Fans/blowers (excluding blowers used with hot pits)	20	*	1 Jul 2011
Feeders	15	*	1 Jul 2011
Flow meters	10	*	1 Jul 2011
Hoppers	20	*	1 Jul 2011
Lump breakers	20	*	1 Jul 2011
Pumps	10	*	1 Jul 2011
Rotary valves	15	*	1 Jul 2011
Silos (steel)	20	*	1 Jul 2011
Tanks	20	*	1 Jul 2011
Plaster milling assets:
Bulk bag handling assets	20	*	1 Jul 2011
Calciners	20	*	1 Jul 2011
Grinding/hammer mills	20	*	1 Jul 2011
Heat generators	15	*	1 Jul 2011
Hot pits:
Blowers	12	*	1 Jul 2011
Vessels	20	*	1 Jul 2011
Stucco coolers	20	*	1 Jul 2011
Plasterboard/cornice plant assets:
Chillers (volumetric air-cooled)	15	*	1 Jul 2011
Dry end handling assets (including bookers, cascades, conveyors and stackers)	20	*	1 Jul 2011
Dryers	25	*	1 Jul 2011
Dunnage assets used to make dunnage	25	*	1 Jul 2011
Forming line assets (including belt conveyors and roller conveyors)	20	*	1 Jul 2011
Forming plates	10	*	1 Jul 2011
Forming station assets (excluding forming plates and pin mixers)	20	*	1 Jul 2011
Hydropulpers	25	*	1 Jul 2011
Knives (used for plasterboard or cornice)	25	*	1 Jul 2011
Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders)	20	*	1 Jul 2011
Pin mixers	13	*	1 Jul 2011
Printers	5	*	1 Jul 2011
Start-up pullers (used for cornice)	20	*	1 Jul 2011
Wet-end-transfer assets (including conveyors, dryer in-feeds, turners)	20	*	1 Jul 2011

*Plaster product manufacturing* *(20320)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Concrete block, brick and paver manufacturing assets:
Batching and mixing assets:
Bins (excluding concrete bins)	15	*	1 Jul 2011
Colour dosing assets	12	*	1 Jul 2011
Colour tanks (incorporating stirrers)	15	*	1 Jul 2011
Hoppers	15	*	1 Jul 2011
Mixers	15	*	1 Jul 2011
Block/brick/paver making assets:
Block/brick/paver making machines	15	*	1 Jul 2011
Moulds	5	*	1 Jul 2011
Splitters	10	*	1 Jul 2011
Curing assets:
Boilers (including steam generators)	20	*	1 Jul 2011
Drying chambers	25	*	1 Jul 2011
Elevators/lowerators (including loaders/unloaders)	15	*	1 Jul 2011
Racks (excluding racks fixed to drying chambers)	5	*	1 Jul 2011
Transfer car (incorporating finger cars) track works	15	*	1 Jul 2011
Transfer cars (incorporating finger cars)	15	*	1 Jul 2011
General assets:
Control systems	10	*	1 Jul 2011
Conveyors	15	*	1 Jul 2011
Plates	10	*	1 Jul 2011
Palletising and packaging assets:
Cubing assets (including cubers, doublers and squeezers)	15	*	1 Jul 2011
Robots	10	*	1 Jul 2011
Wrapping and strapping machines	10	*	1 Jul 2011
Concrete pipe manufacturing plant	13 ⅓		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

*Iron smelting and steel manufacturing* *(21100)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Automated guided vehicles	20	*	1 Jul 2010
Closed circuit television (CCTV) systems	3	*	1 Jul 2010
Coil cars including hydraulic sliding floor plates	13	*	1 Jul 2010
Coil car tracks and rails	7	*	1 Jul 2010
Control systems assets:
Programmable logic controllers (PLCs) and distributed control systems (DCS)	10	*	1 Jul 2010
Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges)	7	*	1 Jul 2010
Uninterruptible power supplies	5	*	1 Jul 2010
Cranes and gantries	20	*	1 Jul 2010
Electricity distribution, generation or transmission assets:
Aerials or underground cables	30	*	1 Jul 2010
Electronic protection relays	10	*	1 Jul 2010
High voltage switchgear	25	*	1 Jul 2010
Transformers	20	*	1 Jul 2010
Use any relevant determinations made for Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets
Gasometers	30	*	1 Jul 2010
Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail transport (47100 to 47200):
Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls)	2	*	1 Jul 2010
Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations)	15	*	1 Jul 2010
Scale or transfer car rail tracks and turntables	20	*	1 Jul 2010
Scale or transfer cars (incorporating cable reel and drive units)	20	*	1 Jul 2010
Ship ore unloaders	20	*	1 Jul 2010
Slag processing assets:
Crushers	20	*	1 Jul 2010
Granulators	15	*	1 Jul 2010
Slag pots	20	*	1 Jul 2010
Slag pot carriers	10	*	1 Jul 2010
Stacks including flare off stacks (incorporating burners and derricks)	20	*	1 Jul 2010
Stackers, reclaimers, stacker/reclaimers and sequencers	25	*	1 Jul 2010
Coke making assets:
Coal screening assets:
Crushers	20	*	1 Jul 2009
Hammer mills	15	*	1 Jul 2009
Hydrowashers	20	*	1 Jul 2009
Primary, secondary and tertiary screens and chutes	10	*	1 Jul 2009
Coke ovens batteries assets:
Breeze basins	30	*	1 Jul 2009
Charging car rails	20	*	1 Jul 2009
Charging cars	20	*	1 Jul 2009
Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains)	30	*	1 Jul 2009
Coke ploughs	15	*	1 Jul 2009
Coke transfer cars	25	*	1 Jul 2009
Coke wharves (including concrete end barriers and skids)	30	*	1 Jul 2009
Hot car spur lines	30	*	1 Jul 2009
Hot cars incorporating locomotive, wagon, tray and bogies	15	*	1 Jul 2009
Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic system and water pump pit)	15	*	1 Jul 2009
Ram tracks and live rails	30	*	1 Jul 2009
Rams	30	*	1 Jul 2009
Coke ovens gas by-products assets:
Acid compound assets:
Acid compound structures, pumps, overflow and storage tanks	15	*	1 Jul 2009
Ammonia absorbers including pumps, ammonia storage tanks, and distribution pipes (including valves)	15	*	1 Jul 2009
Ammonia plant assets:
Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks)	15	*	1 Jul 2009
Benzine, toluene and xylene plant assets:
Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters	30	*	1 Jul 2009
Benzol scrubbers (including pumps and distribution pipe work including valves)	35	*	1 Jul 2009
Exhausters (including support structures and hydraulic systems)	5	*	1 Jul 2009
Final coolers	35	*	1 Jul 2009
Napthalene plant assets:
Sludge tanks, pre heaters, distillation columns,tanks, decanters, condensers, and pumps	35	*	1 Jul 2009
Primary cooler assets:
Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves)	35	*	1 Jul 2009
Sulphate plant assets:
Feed tanks, evaporators, centrifuge units, conveyors including belts, structures, drives and chutes, jet condensers, hot water tanks, driers (including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors)	10	*	1 Jul 2009
Tar plant assets:
Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers)	15	*	1 Jul 2009
Tar precipitators	20	*	1 Jul 2009
Emissions control assets:
Waste gas cleaning and dedusting assets:
Baghouses	20	*	1 Jul 2009
Dedusting fans (including extraction dusting incorporating gearboxes and drives)	20	*	1 Jul 2009
Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes)	20	*	1 Jul 2009
Fume extraction hoods	20	*	1 Jul 2009
Waste gas collector mains and ducts	25	*	1 Jul 2009
Materials handling assets:
Bins (including furnace coke, dust disposal bins)	20	*	1 Jul 2009
Conveyor systems (incorporating structures, belts, gearboxes and motors)	15	*	1 Jul 2009
Conveyor systems transfer houses	15	*	1 Jul 2009
Feed bunkers	15	*	1 Jul 2009
Motorised feeders	15	*	1 Jul 2009
Water treatment assets:
Cooling towers incorporating fans, motors, access platforms and stairs	25	*	1 Jul 2009
Sinter making assets:
Cooler assets:
Cooler fans	10	*	1 Jul 2009
Coolers (incorporating pan conveyors and drives)	25	*	1 Jul 2009
Emissions control assets:		*	1 Jul 2009
Waste gas cleaning and dedusting assets:
Activated carbon packed bed filters	15	*	1 Jul 2009
Dedusting fans	10	*	1 Jul 2009
Electrostatic precipitators and scraper chains	20	*	1 Jul 2009
Waste gas collector mains and ducts	20	*	1 Jul 2009
Feed sequence assets:
Feed rolls	7	*	1 Jul 2009
Mixing and rolling drums	30	*	1 Jul 2009
Materials handling assets:
Belt weighers	5	*	1 Jul 2009
Bins:
Coke bins	15	*	1 Jul 2009
Ore bins	23	*	1 Jul 2009
Sinter bins	17	*	1 Jul 2009
Chutes	15	*	1 Jul 2009
Conveyor systems (incorporating structures, belts, gearboxes and motors)	17	*	1 Jul 2009
Feeders:
Coke	15	*	1 Jul 2009
Ore	23	*	1 Jul 2009
Sinter	17	*	1 Jul 2009
Weigh feeders:
Coke	15	*	1 Jul 2009
Ore	23	*	1 Jul 2009
Strand assets:
Ignition furnaces (incorporating associated air and gas mains)	15	*	1 Jul 2009
Preheat hoods (incorporating waste heat recovery fans and mains)	7	*	1 Jul 2009
Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks)	10	*	1 Jul 2009
Strand structures and drives (including conveyors, wind legs and dust troughs)	20	*	1 Jul 2009
Water treatment assets:
Thickeners and clarifiers (incorporating tanks, rakes and access platforms)	30	*	1 Jul 2009
Pellet making assets:
Balling assets:
Balling drums	20	*	1 Jul 2010
Bentonite tanks	20	*	1 Jul 2010
Mixers	20	*	1 Jul 2010
Seed screens	10	*	1 Jul 2010
Cooler assets:
Cooler fans	10	*	1 Jul 2010
Annular coolers (incorporating pans, pan conveyors and drives)	25	*	1 Jul 2010
Roller screens	10	*	1 Jul 2010
Dewatering assets:		*	1 Jul 2010
Launders	20	*	1 Jul 2010
Pressure filter pumps	5	*	1 Jul 2010
Process water tanks	20	*	1 Jul 2010
Return water pipes	20	*	1 Jul 2010
Slurry feed pipes	10	*	1 Jul 2010
Slurry pumps	10	*	1 Jul 2010
Slurry tanks incorporating agitators	15	*	1 Jul 2010
Sumps	20	*	1 Jul 2010
Thickeners (incorporating tanks, rakes and access platforms)	20	*	1 Jul 2010
Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, bladders, bomb bay doors)	20	*	1 Jul 2010
Emissions control assets:
Compressors	20	*	1 Jul 2010
Dust collection system	20	*	1 Jul 2010
Multi-cone	20	*	1 Jul 2010
Scrubbers	20	*	1 Jul 2010
Waste gas collector mains and ducts	20	*	1 Jul 2010
Waste gas extractor fans	20	*	1 Jul 2010
Fluxing tanks	20	*	1 Jul 2010
Grinding mills	15	*	1 Jul 2010
Induration assets:
Kiln burner units (incorporating gas and firing systems)	15	*	1 Jul 2010
Rotary kilns (incorporating bearings, drive gear and drive system)	30	*	1 Jul 2010
Travelling grates (incorporating motors, gearboxes or drives and rollers)	30	*	1 Jul 2010
Waste heat recovery ducts	15	*	1 Jul 2010
Waste heat recovery fans	10	*	1 Jul 2010
Materials handling assets:
Conveyor systems (including structures, belts, gearboxes and motors):
Conveyors to and from balling drums	20	*	1 Jul 2010
Filter cake conveyors	20	*	1 Jul 2010
Finished pellet conveyor	20	*	1 Jul 2010
Flux bins	20	*	1 Jul 2010
Roller feeders	10	*	1 Jul 2010
Table feeders	10	*	1 Jul 2010
Vibrating feeders	10	*	1 Jul 2010
Weigh feeders	10	*	1 Jul 2010
Blast furnace assets:
Cast house assets:
Cast house floor iron and slag runner systems, covers, and tilting spouts	5	*	1 Jul 2010
Cast house structure	40	*	1 Jul 2010
Common hydraulic systems	15	*	1 Jul 2010
Manipulators	15	*	1 Jul 2010
Mud guns	15	*	1 Jul 2010
Taphole drills	15	*	1 Jul 2010
Emissions control assets:
Baghouses	20	*	1 Jul 2010
Chimney mains	30	*	1 Jul 2010
Dedusting ducts and mains	15	*	1 Jul 2010
Dust catchers (incorporating supporting structures)	15	*	1 Jul 2010
Excess gas bleeder systems	20	*	1 Jul 2010
Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves)	20	*	1 Jul 2010
Scrubbers (incorporating support structure and spray systems)	15	*	1 Jul 2010
Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics	15	*	1 Jul 2010
Waste gas collector mains and ducts	15	*	1 Jul 2010
Furnace proper assets:
Furnace charging tops (incorporating charging valves and hydraulics)	15	*	1 Jul 2010
Furnace elevator	15	*	1 Jul 2010
Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes)	15	*	1 Jul 2010
Furnace support assets (including maintenance platforms and control and switch rooms)	15	*	1 Jul 2010
Furnace support structure (incorporating foundations)	40	*	1 Jul 2010
Hot blast system assets:
Cold blast mains (incorporating snorts and mixer valves)	15	*	1 Jul 2010
Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock)	15	*	1 Jul 2010
Stoves (incorporating refractory, shell, foundations, fan and valves)	30	*	1 Jul 2010
Stoves mixed gas main systems	15	*	1 Jul 2010
Materials handling assets:
Furnace charging bins	15	*	1 Jul 2010
Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors)	20	*	1 Jul 2010
Furnace charging skip hoist	20	*	1 Jul 2010
Furnace charging skip tracks	30	*	1 Jul 2010
Furnace charging skips	15	*	1 Jul 2010
Screens and weighing systems	15	*	1 Jul 2010
Torpedo cars	17	*	1 Jul 2010
Water treatment assets:
Basins	30	*	1 Jul 2010
Cooling towers (incorporating fans, motors, access platforms and stairs)	20	*	1 Jul 2010
Heat exchangers	10	*	1 Jul 2010
Thickeners and clarifiers (incorporating tanks, rakes and access platforms)	30	*	1 Jul 2010
Valves and other non-pipe fittings	8	*	1 Jul 2010
Water distribution systems	10	*	1 Jul 2010
Water pumps	10	*	1 Jul 2010
Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets:
BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures)	10	*	1 Jul 2010
Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches)	10	*	1 Jul 2010
Electric arc furnaces (EAFs)	10	*	1 Jul 2010
Electrode control arms	10	*	1 Jul 2010
Emissions control assets:
Baghouses	20	*	1 Jul 2010
De-dusting ducts and mains	15	*	1 Jul 2010
Electrostatic precipitators	15	*	1 Jul 2010
Primary and secondary scrubbers (incorporating support structure and spray systems)	20	*	1 Jul 2010
Waste gas radiation cooling systems (incorporating water sprays and ducts)	20	*	1 Jul 2010
Waste gas extractor fans and silencers	20	*	1 Jul 2010
Flux making assets:
Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes)	25	*	1 Jul 2010
Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves)	15	*	1 Jul 2010
Kiln burner units (incorporating gas and firing systems)	15	*	1 Jul 2010
Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes)	15	*	1 Jul 2010
Raw material crushers and ball mills	15	*	1 Jul 2010
Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators)	15	*	1 Jul 2010
Heat shielding for vessels incorporating supports	30	*	1 Jul 2010
Hot metal pots	20	*	1 Jul 2010
Lance pumps and motor assemblies	15	*	1 Jul 2010
Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches)	10	*	1 Jul 2010
Liquid oxygen supply pipes	10	*	1 Jul 2010
Materials handling assets:
Air blowers	15	*	1 Jul 2010
Bins	20	*	1 Jul 2010
Bucket elevators	20	*	1 Jul 2010
Conveyor systems (including structures, belts, gearboxes and motors)	20	*	1 Jul 2010
Cyclones	10	*	1 Jul 2010
Hoppers, weigh hoppers, chutes, silos	20	*	1 Jul 2010
Scrap metal buckets, skips and stands	20	*	1 Jul 2010
Screens and weighing systems	15	*	1 Jul 2010
Vibro feeders	15	*	1 Jul 2010
Vibrators	15	*	1 Jul 2010
Weighbridges incorporating load cells	20	*	1 Jul 2010
Pneumatic air tube systems (incorporating blower units)	20	*	1 Jul 2010
Scull breakers	10	*	1 Jul 2010
Secondary treatment assets:
Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors)	20	*	1 Jul 2010
Vacuum degassers (incorporating steam pumps and vacuum pumps)	10	*	1 Jul 2010
Ladle metallurgical furnaces (LMFs)	20	*	1 Jul 2010
Slag rakes	10	*	1 Jul 2010
Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings)	20	*	1 Jul 2010
Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors)	10	*	1 Jul 2010
Water treatment assets:
Cooling towers (incorporating fans, motors, access platforms and stairs)	20	*	1 Jul 2010
Heat exchangers	10	*	1 Jul 2010
Launder distribution and collection systems	15	*	1 Jul 2010
Pipes and pipelines:
Slurry disposal pipelines	15	*	1 Jul 2010
Water pipes	20	*	1 Jul 2010
Valves and other non-pipe fittings	10	*	1 Jul 2010
Pumps including slurry disposal pumps	15	*	1 Jul 2010
Settling ponds	30	*	1 Jul 2010
Tanks:
Water tanks	25	*	1 Jul 2010
Conditioner, slurry, polymer, liquid flocculants and mixer tanks	20	*	1 Jul 2010
Thickeners and clarifiers (incorporating tanks, rakes and access platforms)	30	*	1 Jul 2010
Primary metal product casting assets:
Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes):
Billet casters	17	*	1 Jul 2010
Combination casters	17	*	1 Jul 2010
Slab casters	17	*	1 Jul 2010
Cooler transfer arms (incorporating motors, gearboxes and drive shafts)	17	*	1 Jul 2010
Crop removal machines	20	*	1 Jul 2010
Cut to length machines and torch cutters	15	*	1 Jul 2010
De-burring machines incorporating fixed drives	15	*	1 Jul 2010
Emissions control assets:
Baghouses	20	*	1 Jul 2010
Dedusting fans (including extraction dusting incorporating gearboxes and drives)	15	*	1 Jul 2010
Dedusting ducts and mains	15	*	1 Jul 2010
Steam exhaust fans	10	*	1 Jul 2010
Hydraulic shears	17	*	1 Jul 2010
Materials handling assets:
Conveyor systems (including structures, belts, gearboxes and motors)	20	*	1 Jul 2010
Mould powder bins	23	*	1 Jul 2010
Screw feeders	15	*	1 Jul 2010
Scarfing machines (incorporating catenary system of hoses, power supply cables and support structure)	20	*	1 Jul 2010
Slab or billet cooler tanks incorporating grid stands	30	*	1 Jul 2010
Slab or billet marking machines	17	*	1 Jul 2010
Transfer beds	17	*	1 Jul 2010
Up-enders including hydraulics	17	*	1 Jul 2010
Walking beam cooling beds and run out tables	17	*	1 Jul 2010
Water treatment assets:
Basins and ponds	30	*	1 Jul 2010
Cooling towers (incorporating fans, motors, access platforms and stairs)	20	*	1 Jul 2010
Gravel and sand filters	25	*	1 Jul 2010
Heat exchangers	10	*	1 Jul 2010
Pipelines:
Water pipelines	20	*	1 Jul 2010
Valves and other non-pipe fittings	10	*	1 Jul 2010
Pumps:
Water pumps	10	*	1 Jul 2010
Chemical dosing pumps	5	*	1 Jul 2010
Skimmers and scrapers	15	*	1 Jul 2010
Tanks:
Sludge, chemical storage and dosing tanks	20	*	1 Jul 2010
Water tanks	25	*	1 Jul 2010
Thickeners and clarifiers (incorporating tanks, rakes and access platforms)	30	*	1 Jul 2010
Hot strip mill assets:
Coil and slab weighers	15	*	1 Jul 2010
Coil box and crop shear assets:
Coil boxes (incorporating side guard drives and transfer mechanism assemblies)	8	*	1 Jul 2010
Coil box shear and scale breakers	17	*	1 Jul 2010
Crop shears (incorporating assemblies and main drive motors)	17	*	1 Jul 2010
Crop shear maintenance jigs and pinch rolls	15	*	1 Jul 2010
Transfer bed oxy cutting stations	15	*	1 Jul 2010
Coil handling assets:
Cooling tunnel ventilation fans	10	*	1 Jul 2010
Cooling tunnel conveyors	13	*	1 Jul 2010
Marking machines	15	*	1 Jul 2010
De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump)	10	*	1 Jul 2010
Down coiler assets including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drive)	15	*	1 Jul 2010
Finishing mill assets:
Finishing mill flumes	20	*	1 Jul 2010
Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems)	20	*	1 Jul 2010
Laminar flow cooling system	15	*	1 Jul 2010
Mill roll shop assets:
Bearing washing machines	10	*	1 Jul 2010
Chuck changers	15	*	1 Jul 2010
Floor plate or checker plate machines	15	*	1 Jul 2010
Roll grinders	15	*	1 Jul 2010
Roll lathes	20	*	1 Jul 2010
Roll racks and sleds	20	*	1 Jul 2010
Reversing roughing mill assets:
Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems)	20	*	1 Jul 2010
Vertical edgers (incorporating drive motors, gearboxes and edger adjustments)	20	*	1 Jul 2010
Roll changing assets	20	*	1 Jul 2010
Scale scrapers	15	*	1 Jul 2010
Skin pass mill assets:
Skin pass mills (incorporating mill entry assets, gap control and auxiliary hydraulics, main drive motor, payoff reel, un-coiler mandrel and re-coiler mandrel)	20	*	1 Jul 2010
Tension reels and belt wrappers	15	*	1 Jul 2010
Laser systems mill entry	5	*	1 Jul 2010
Slab tracking systems	5	*	1 Jul 2010
Strapping machines (including radial and circumferential)	13	*	1 Jul 2010
Walking beam furnace assets:
Air dilution manifolds	20	*	1 Jul 2010
Air ducts	10	*	1 Jul 2010
Coke ovens gas systems	15	*	1 Jul 2010
Cold combustion air systems	20	*	1 Jul 2010
Dilution blowers	10	*	1 Jul 2010
Extractors	10	*	1 Jul 2010
Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors)	20	*	1 Jul 2010
Nitrogen purge systems	15	*	1 Jul 2010
Tracking lasers (incorporating cables and adapters)	5	*	1 Jul 2010
Plate mill assets:
Cold leveller (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries)	30	*	1 Jul 2010
De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers)	10	*	1 Jul 2010
Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways)	20	*	1 Jul 2010
Furnace entry skids	20	*	1 Jul 2010
Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids)	20	*	1 Jul 2010
Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves)	20	*	1 Jul 2010
Inter-roll stand cooling sprays	15	*	1 Jul 2010
Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill)	20	*	1 Jul 2010
Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill)	20	*	1 Jul 2010
Rope driven cooling transfer beds	20	*	1 Jul 2010
Shears (including crop, divide, scrap, rotary trim, guillotine and end shears)	20	*	1 Jul 2010
Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks)	5	*	1 Jul 2010
Turnover inspection table (incorporating barriers and hydraulics)	20	*	1 Jul 2010
Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics.	20	*	1 Jul 2010
Rod, bar, structural and rail mill assets:
Controlled tempering quenching cars	10	*	1 Jul 2010
Cut to length machines	17	*	1 Jul 2010
De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pumps)	10	*	1 Jul 2010
Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes)	20	*	1 Jul 2010
Furnace charging skids	20	*	1 Jul 2010
Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes)	20	*	1 Jul 2010
Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes)	20	*	1 Jul 2010
Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes)	20	*	1 Jul 2010
Shears incorporating motors and drives	17	*	1 Jul 2010
Stacker/bundlers	12	*	1 Jul 2010
Straighteners	20	*	1 Jul 2010
Walking beam cooling beds	20	*	1 Jul 2010
Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors)	20	*	1 Jul 2010
Steel railway track product manufacturing assets:
Steel railway clip manufacturing assets:
Anti-corrosion dip tanks	20	*	1 Jul 2011
Coil transfer arms incorporating motors, gearboxes and drive shafts	15	*	1 Jul 2011
End spades	20	*	1 Jul 2011
Gas temper furnaces	20	*	1 Jul 2011
Induction heaters	20	*	1 Jul 2011
Noise reduction enclosures	30	*	1 Jul 2011
Presses	20	*	1 Jul 2011
Quench systems incorporating heat exchanger, transfer arms, tanks, pipes and pumps	20	*	1 Jul 2011
Shears	20	*	1 Jul 2011
Tooling	15	*	1 Jul 2011
Transfer systems incorporating flat bed transfer table	30	*	1 Jul 2011
Quality control test rigs	30	*	1 Jul 2011
Materials handling assets:
Conveyor systems	20	*	1 Jul 2011
Hoppers	20	*	1 Jul 2011
Racks for storage	20	*	1 Jul 2011
Weigh scales	15	*	1 Jul 2011
Water treatment assets:
Cooling towers	20	*	1 Jul 2011
Pumps	10	*	1 Jul 2011
Tanks	20	*	1 Jul 2011
Steel railway sleeper manufacturing assets:
Crop shear and presses	20	*	1 Jul 2011
Form presses	20	*	1 Jul 2011
Punch presses	20	*	1 Jul 2011
Steel strip metallic coating assets:
Accumulators (incorporating rolls, drive gear, winches and rope)	17	*	1 Jul 2010
Air knife assemblies	13	*	1 Jul 2010
Crop shears	17	*	1 Jul 2010
Curing ovens	15	*	1 Jul 2010
Horizontal air coolers (incorporating ducting fans and nozzles)	15	*	1 Jul 2010
Horizontal furnaces	20	*	1 Jul 2010
Levellers (incorporating gearboxes and drives)	15	*	1 Jul 2010
Metal coating pots	15	*	1 Jul 2010
Passivators (incorporating tanks and pumps)	17	*	1 Jul 2010
Payoff reels	15	*	1 Jul 2010
Pot hardware (incorporating zinc roll frames and roll assemblies)	13	*	1 Jul 2010
Pre melt pots	5	*	1 Jul 2010
Quench systems (incorporating rolls, spray bars and tank)	10	*	1 Jul 2010
Re-coilers	15	*	1 Jul 2010
Resin coaters	15	*	1 Jul 2010
Scrapers	13	*	1 Jul 2010
Skin conditioning mills (incorporating entry and exit tension rolls)	20	*	1 Jul 2010
Steering rolls and bridles (incorporating motors, gearboxes and rolls)	15	*	1 Jul 2010
Vertical air coolers (incorporating ducting, fans and motors)	15	*	1 Jul 2010
Vertical preheat furnaces	15	*	1 Jul 2010
Welders	17	*	1 Jul 2010
Steel strip organic coating assets:
Accumulators (incorporating rolls, drive gear, winches and rope)	17	*	1 Jul 2010
Banders	15	*	1 Jul 2010
Branders	10	*	1 Jul 2010
Chemical rinsing, cleaning and pre-treatment assets	15	*	1 Jul 2010
Cooler and cooling assets	15	*	1 Jul 2010
Curing ovens	15	*	1 Jul 2010
Finishing assets	15	*	1 Jul 2010
Inspection assets	17	*	1 Jul 2010
Payoff reels	15	*	1 Jul 2010
Primer and main coaters	13	*	1 Jul 2010
Quench systems	10	*	1 Jul 2010
Re-coilers	15	*	1 Jul 2010
Shears	15	*	1 Jul 2010
Stitchers	17	*	1 Jul 2010
Tin-plating mill assets:
Accumulators and loopers	17	*	1 Jul 2011
Acid and alkaline cleaning baths including scrubbing units, rolls and electrical grids	13	*	1 Jul 2011
Batch annealing assets:
Annealing furnaces	6	*	1 Jul 2011
Bases	4	*	1 Jul 2011
Convector plates	4	*	1 Jul 2011
Inner covers	4	*	1 Jul 2011
Cold reduction mills	20	*	1 Jul 2011
Continuous annealing furnaces	15	*	1 Jul 2011
Crop shears	15	*	1 Jul 2011
Dryers	15	*	1 Jul 2011
Electro plating baths including scrubbing units, rolls and electrical grids	13	*	1 Jul 2011
Pickling tanks including scrubbing units and rolls and electrical grids	13	*	1 Jul 2011
Preheat furnaces	20	*	1 Jul 2011
Recoilers, bridles and uncoilers	15	*	1 Jul 2011
Rinse tanks	15	*	1 Jul 2011
Side trimmers	15	*	1 Jul 2011
Temper mills	20	*	1 Jul 2011
Tension control system including steering	10	*	1 Jul 2011
Welders	17	*	1 Jul 2011

*Alumina production* ( *21310* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
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* ( *21320* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
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

*Non* - *ferrous metal casting* ( *21410* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Metal casting assets (non-ferrous eg aluminium, brass and magnesium):
Cooling assets (including tables, conveyors, towers)	15	*	1 Jan 2004
Die casting machines (including high pressure, low pressure and gravity type machines)	15	*	1 Jan 2004
Die tools (moulds used for casting)	4	*	1 Jan 2004
Heating assets:
Degassing assets	5	*	1 Jan 2004
Furnaces (including dosing, holding and melting)	15	*	1 Jan 2004
Heat treatment baskets	5	*	1 Jan 2004
Heat treatment ovens	20	*	1 Jan 2004
Ingot pre-heaters	20	*	1 Jan 2004
Quenching tanks	20	*	1 Jan 2004
Machining/finishing assets:
Blast machines (including shot, sand, bead)	20	*	1 Jan 2004
CNC lathes	10	*	1 Jan 2004
CNC machining centres	10	*	1 Jan 2004
CNC milling machines	10	*	1 Jan 2004
Drilling machines	15	*	1 Jan 2004
Linishing belt machines	10	*	1 Jan 2004
Trim presses (hydraulic type and crank type)	15	*	1 Jan 2004
Trim tools used in trim press machines	4	*	1 Jan 2004
Vibrating machines (including rumbling and knock out machines	10	*	1 Jan 2004
Materials handling conveyors	10	*	1 Jan 2004
Molten metal transfer ladles	3	*	1 Jan 2004
Paint line conveyors	15	*	1 Jan 2004
Robots	10	*	1 Jan 2004
Sand casting assets:
Core boxes	4	*	1 Jan 2004
Core making machines (core blowers)	15	*	1 Jan 2004
Gas generators for sand curing	15	*	1 Jan 2004
Testing assets:
Co-ordinate measurement machines	10	*	1 Jan 2004
Leak and pressure testing machines	4	*	1 Jan 2004
Spectrometers	10	*	1 Jan 2004
X-ray machines	15	*	1 Jan 2004
Tinsmiths' plant	20		1 Jan 2001

*Fabricated metal product manufacturing* *(22100 to 22990)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Designs used in connection with stamping decorative steel and iron work	40		1 Jan 2001
Metal crushing plant (core fragmentised)	13 ⅓		1 Jan 2001
Metal forming plant:
Dies and tooling	4 ½		1 Jan 2001
Roll forming dies	10		1 Jan 2001
Nail manufacturing plant	20		1 Jan 2001
Saw-making plant	20		1 Jan 2001
Spring manufacturers' plant:
Cooling furnaces	10		1 Jan 2001
Power presses, rotary cambering, scale testing and scragging machines	20		1 Jan 2001
Stamping blocks (used for designs of decorative steel and iron work)	20		1 Jan 2001
Tank manufacturing plant	20		1 Jan 2001

*Motor vehicle manufacturing* *(23110)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Ancillary and support assets:
Air compressors	15	*	1 Jul 2011
Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B
Brake hose cleaning machines	10	*	1 Jul 2011
Calibration assets	10	*	1 Jul 2011
Control systems	10	*	1 Jul 2011
Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors)	10	*	1 Jul 2011
Dust and fume extraction assets:
Fixed extraction systems (incorporating ducting, extraction arms etc)	15	*	1 Jul 2011
Mobile	7	*	1 Jul 2011
Floor sweepers/scrubbers	10	*	1 Jul 2011
Glycol and water mixing plant assets	15	*	1 Jul 2011
Hose reels	7	*	1 Jul 2011
Power supply assets including generators - use any relevant determinations made for Power supply assets under Table B
Racks and shelving	20	*	1 Jul 2011
Stillages, storage bins tote boxes and trolleys	15	*	1 Jul 2011
Storage tanks:
Fuel storage tanks	20	*	1 Jul 2011
Gas storage tanks (including argon, CNGand nitrogen gas storage tanks)	30	*	1 Jul 2011
Lubricant storage tanks	20	*	1 Jul 2011
Tooling:
Dies (for press brakes)	12	*	1 Jul 2011
Jigs and fixtures	7	*	1 Jul 2011
Moulds (including fibreglass moulds)	7	*	1 Jul 2011
Vehicle platforms and runways (used in wheel alignment etc)	20	*	1 Jul 2011
Ventilation fans	20	*	1 Jul 2011
Waste oil collection and storage assets	10	*	1 Jul 2011
Waste water treatment assets:
Meters	5	*	1 Jul 2011
Pipework	15	*	1 Jul 2011
Pumps	12	*	1 Jul 2011
Separators	15	*	1 Jul 2011
Tanks	30	*	1 Jul 2011
Water demineralising plant assets including containers, pipework, pumps and reverse osmosis assets	15	*	1 Jul 2011
Weighers:
Fixed (weighbridges)	20	*	1 Jul 2011
Mobile	10	*	1 Jul 2011
Assembly and body shop assets:
Adhesive mixing and dispensing assets	15	*	1 Jul 2011
Alignment, positioning and verification assets:
Axle and frame alignment assets (including frame presses)	15	*	1 Jul 2011
Computer and laser based contact and non-contact devices (including 'Faro arms')	10	*	1 Jul 2011
Dumpy levels	7	*	1 Jul 2011
Coupling machines	15	*	1 Jul 2011
Power tool and rivet gun power packs and rigs	15	*	1 Jul 2011
Power tools:
Nut runners (including cables and controllers)	7	*	1 Jul 2011
Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools
Sawing machines (including aluminium cutting saws, bandsaws and cold saws)	12	*	1 Jul 2011
Welding assets:
Automatic stud well bowl feeder units	10	*	1 Jul 2011
Hand held and portable spot welders (including transformers)	10	*	1 Jul 2011
MIG welders	15	*	1 Jul 2011
Stud welding machines	15	*	1 Jul 2011
TIG welders	15	*	1 Jul 2011
Vertical electric welders (pedestal welders)	15	*	1 Jul 2011
Welding reels	7	*	1 Jul 2011
Handling assets:
Conveyors:
Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc)	15	*	1 Jul 2011
Monorails and overhead conveyors	20	*	1 Jul 2011
Cranes (including gantry cranes, overhead cranes and turnover cranes)	25	*	1 Jul 2011
Elevated work platforms - see Table B
Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts
Mobile hoists/floor cranes (including engine and radiator hoists)	15	*	1 Jul 2011
Pushers, rollers and tug units	10	*	1 Jul 2011
Vehicle hoists/lifters (including column lifters and post hoists)	25	*	1 Jul 2011
Paint shop assets:
Booths and ovens:
Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers)	20	*	1 Jul 2011
Spray booths and combination spray booth baking ovens	15	*	1 Jul 2011
Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks)	15	*	1 Jul 2011
Infrared paint dryers	7	*	1 Jul 2011
Paint proportioning assets:
Electronic component proportioning systems	10	*	1 Jul 2011
Paint tinting and colour blending machines	5	*	1 Jul 2011
Press shop assets:
Bending machines:
Chassis rail/frame bending machines	20	*	1 Jul 2011
Folders (including pan brakes)	20	*	1 Jul 2011
Press brakes ('brake presses')	25	*	1 Jul 2011
Tube benders	12	*	1 Jul 2011
Chassis rail drilling/punching machines:
Chassis rail processing machines incorporating drilling and profiling	20	*	1 Jul 2011
Punching machines	20	*	1 Jul 2011
CNC milling machines	10	*	1 Jul 2011
CNC routing machines	10	*	1 Jul 2011
Drilling machines (bench drills, pedestal drills and pillar drills)	12	*	1 Jul 2011
Guillotine shears	20	*	1 Jul 2011
Lathes:
CNC lathes	10	*	1 Jul 2011
Conventional or non-CNC lathes	15	*	1 Jul 2011
Plasma cutters	15	*	1 Jul 2011
Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines)	10	*	1 Jul 2011
Trim and final shop assets:
Air conditioning charging units	10	*	1 Jul 2011
Brake testing units	20	*	1 Jul 2011
Bus and truck wash assets - see Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets
Electrical systems testing assets	15	*	1 Jul 2011
Fluid filling assets:
Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines)	10	*	1 Jul 2011
Urea dispensing systems incorporating intermediate bulk containers, hose reels, meters and pumps	10	*	1 Jul 2011
Headlight aiming equipment	10	*	1 Jul 2011
Torque testing machines (including chassis dynamometers and engine dynamometers)	12	*	1 Jul 2011
Wheel alignment assets:
Wheel alignment lasers	4	*	1 Jul 2011
Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors	15	*	1 Jul 2011
Motor vehicle manufacturing plant (not listed elsewhere):
Basic machinery	10		1 Jan 2001
Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work-holding tools)	3		1 Jan 2001
Non-ferrous metal casting assets - see Non-ferrous metal casting (21410)

*Motor vehicle body and trailer manufacturing* *(23120)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Bus vehicle body assembly assets (on supplied motor and chassis) - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)
Truck body manufacturing assets - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)

*Motor vehicle body and trailer manufacturing* *(23120)*
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Piston ring manufacturing plant:
Engineering works plant	20		1 Jan 2001
Motors	20		1 Jan 2001
Overhead gear, equipment, belting, etc	20		1 Jan 2001
Precision machines	13 ⅓		1 Jan 2001

*Other transport equipment manufacturing* ( *23910 to 23990* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Motor cycle building plant	10		1 Jan 2001

*Photographic, optical and ophthalmic equipment manufacturing* ( *24110* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Optical lens grinding and contact lens manufacturing:
CNC milling machines	7	*	1 Jul 2004
Combined surface generators and grinders and finers	10	*	1 Jul 2004
Deblocking and lens cleaning machines (including ultrasonic washers)	9	*	1 Jul 2004
Finers	10	*	1 Jul 2004
Finishing blockers	8	*	1 Jul 2004
Frame tracers	5	*	1 Jul 2004
Lap tools	10	*	1 Jul 2004
Layout blockers	8	*	1 Jul 2004
Lens coating machines	10	*	1 Jul 2004
Lens curing and drying ovens	10	*	1 Jul 2004
Lens edgers	7	*	1 Jul 2004
Lens tinting machines	8	*	1 Jul 2004
Lensmeters:
Manual	10	*	1 Jul 2004
Automated	5	*	1 Jul 2004
Polishers	10	*	1 Jul 2004
Protective lacquering or surface saver taping machines	9	*	1 Jul 2004
Surface generators and grinders	10	*	1 Jul 2004
Surface lathes	8	*	1 Jul 2004

*Other professional and scientific equipment manufacturing n.e.c* . ( *24190* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Watchmakers' plant	10		1 Jan 2001

*Furniture and other manufacturing* ( *25110 to 25990* )
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Broom and brush manufacturing plant	13 ⅓		1 Jan 2001
Furniture-making plant	13 ⅓		1 Jan 2001
Jewellers' plant	10		1 Jan 2001
Umbrella manufacturers' plant:
Cutting boards	10		1 Jan 2001
Lathes	13 ⅓		1 Jan 2001
Motors	20		1 Jan 2001

Not issued as a draft

References

ATO references:
NO 99/132027; 2000/20567; 2003/11601; 2004/17815;

ISSN: 1039-0731

Related Rulings/Determinations:

IT 2685
TR 2000/18
TR 2006/5
TR 2006/15
TR 2007/3
TR 2008/4
TR 2009/4
TR 2010/2

Subject References:
Commissioner's determination of effective life
Commissioner's effective life schedule
decline in value
depreciating assets
depreciation
depreciation rates
effective life
self assessment of effective life

Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-100
ITAA 1997 40-100(4)
ITAA 1997 40-100(4)(b)
ITAA 1997 40-105(1)
ITAA 1997 40-110
ITAA 1997 Subdiv 40-B
ITAA 1997 Subdiv 40-E
ITAA 1997 Subdiv 40-F
ITAA 1997 Subdiv 40-G
ITAA 1997 40-520
ITAA 1997 40-555(1)
ITAA 1997 Subdiv 42-M
ITAA 1997 Div 43
ITAA 1997 Subdiv 328-D
TAA 1953
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005

TR 2011/2 history

	Date:	Version:	Change:
You are here	29 June 2011	Consolidated ruling

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