Taxation Ruling

TR 2012/2

TR 2012/2 - Income tax: effective life of depreciating assets (applicable from 1 July 2012)

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Effective lives (Asset Categories)
Table B as at 1 July 2012


A
ASSET	LIFE (YEARS)	REVIEWED	DATE OF APPLICATION
Advertising Samples and Designs (for decorative steel and iron work)	40		1 Jan 2001
Advertising Signs:
Billboards (hoarding)	20		1 Jan 2001
Roller board (moving surface)	6 ⅔		1 Jan 2001
Solar powered (real estate signs)	13 ⅓		1 Jan 2001
Air compressors:
Compressors - reciprocating	7	*	1 Jul 2008
Compressors - rotary screw	10	*	1 Jul 2008
Air-conditioning assets (excluding pipes, duct work and vents):
Air handling units	20	*	1 Jul 2003
Cooling towers	15	*	1 Jul 2003
Condensing sets	15	*	1 Jul 2003
Chillers:
Absorption	25	*	1 Jul 2003
Centrifugal	20	*	1 Jul 2003
Volumetrics (including reciprocating, rotary, screw, scroll):
Air-cooled	15	*	1 Jul 2003
Water-cooled	20	*	1 Jul 2003
Damper motors (including variable air volume box controller)	10	*	1 Jul 2003
Fan coil units (connected to a condensing set)	15	*	1 Jul 2003
Humidifiers (steam generator)	10	*	1 Jul 2003
Mini split system up to 20KW (including ceiling, floor and high wall split system)	10	*	1 Jul 2003
Packaged air conditioning units	15	*	1 Jul 2003
Pumps	20	*	1 Jul 2003
Room units	10	*	1 Jul 2003
Aircraft:
Aeroplane:
General Use	20	* #	1 Jul 2002
Used predominantly for agricultural spraying or agricultural dusting	10	* #	1 Jul 2002
Gliders/sailplanes	10		1 Jan 2001
Helicopter:
General Use	20	* #	1 Jul 2002
Used predominantly for mustering, agricultural spraying or agricultural dusting	10	* #	1 Jul 2002
Hot air balloons:
Envelope and cane basket	3		1 Jan 2001
Associated equipment (inflator fan, burner unit, fuel cylinders)	10		1 Jan 2001
Amenities Provided For Employees (sanitary ware, etc., forming part of toilet accommodation or washing facilities)	20		1 Jan 2001
Art Works	100		1 Jan 2001
Automatic Teller Machine	8	*	1 Jul 2001

B
Battery Chargers	20		1 Jan 2001
Batteries (Storage)	13 ⅓		1 Jan 2001
Bending machines (bar, angle and rod)	10	*	1 Jul 2008
Bicycles	10		1 Jan 2001
Binoculars	10		1 Jan 2001
Block and brick elevators, portable	10	*	1 Jul 2008
Boilers	20		1 Jul 2005
Boiler pumps	5	*	1 Jul 2005
Boom Gates	10		1 Jan 2001
Boring Drill (rotary mole, underground)	3 ⅓		1 Jan 2001
Boring Plant	10		1 Jan 2001
Bottle Washing Machine	10		1 Jan 2001
Building maintenance units	35	*	1 Jul 2005
Buildings:
To the extent that they form an integral part of plant and machinery:
Brick, stone or concrete structures	100		1 Jan 2001
Gantries	33 ⅓		1 Jan 2001
Other structures	33 ⅓		1 Jan 2001
Freezing Works:			1 Jan 2001
Brick, stone or concrete structure	100		1 Jan 2001
Wholly wooden structure	20		1 Jan 2001
Primary Production, Forestry and Pearling Industries:
Non-residential:
With brick, stone or concrete walls	50		1 Jan 2001
With wood and/or iron walls	33		1 Jan 2001
Bulk Liquid Bags	3		1 Jan 2001
Bundy Machines	13 ⅓		1 Jan 2001

C
Cables and Wires
Overhead:
Bare	50		1 Jan 2001
Insulated	20		1 Jan 2001
Underground	50		1 Jan 2001
Cameras:
Generally (including lenses, electronic flash units, enlargers, etc)	10		1 Jan 2001
Used for street photography	4		1 Jan 2001
Caravans:
Generally	6 ⅔		1 Jan 2001
Used only within the confines of a caravan park	10		1 Jan 2001
Car Parking (hydraulic elevated platforms and hoists including control equipment)	10		1 Jan 2001
Carpets:
in commercial office buildings	8	*	1 Jul 2005
In ten-pin bowling centres	4		1 Jan 2001
Casks:
Stainless steel	10		1 Jan 2001
Other	13 ⅓		1 Jan 2001
Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as 'plant')	50		1 Jan 2001
Compaction:
Compactors - flat plate	8	*	1 Jul 2008
Compactors - vertical rammer	6	*	1 Jul 2008
Compressors
Ammonia:
Horizontal	20		1 Jan 2001
Vertical	13 ⅓		1 Jan 2001
Computers:
Generally	4	*	1 Jan 2001
Free access floors in computer rooms	50		1 Jan 2001
Laptops	3	*	1 Jan 2001
Concreting assets:
Brick and paving saws	5	*	1 Jul 2008
Concrete demolition saws	3	*	1 Jul 2008
Concrete kibble buckets	15	*	1 Jul 2008
Concrete mixers	4	*	1 Jul 2008
Concrete surface preparation assets (including floor grinders, planers and scarifers)	5	*	1 Jul 2008
Concrete trowels:
Walk behind	5	*	1 Jul 2008
Ride on	7	*	1 Jul 2008
Concrete vibrating screeders	5	*	1 Jul 2008
Concrete vibrators:
Brushcutter style	5	*	1 Jul 2008
Drive units	6	*	1 Jul 2008
Flexible shaft pumps	6	*	1 Jul 2008
Vibrating shafts	3	*	1 Jul 2008
Concrete wheeled saws	6	*	1 Jul 2008
Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism)	6 ⅔		1 Jan 2001
Cranes:
Electrical or otherwise	20		1 Jan 2001
Gantries	33 ⅓		1 Jan 2001
Crates	4		1 Jan 2001
Curing Barns (galvanised steel and marine ply)	13 ⅓		1 Jan 2001
Curtains and Drapes	6	*	1 Jul 2004

D
Delivery tube system (air pressure)	10		1 Jan 2001
Docks (floating)	20		1 Jan 2001
Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, excluding doors)	15	*	1 Jul 2005
Dozers/Front End Loaders	9	*	1 Jul 2002
Drink dispensing machines	10	*	1 Jul 2005

E
Elevated work platforms:
Boom (including knuckle and telescopic)	15	*	1 Jan 2006
Personal	10	*	1 Jan 2006
Scissor	10	*	1 Jan 2006
Engineering Works Machinery Installed	20		1 Jan 2001
Engines	20		1 Jan 2001
Escalators (machinery and their moving parts)	20	*	1 Jan 2003

F
Fences:
Electric	20		1 Jan 2001
Wire mesh (demountable used for partitioning purposes)	20		1 Jan 2001
Fire control and alarm assets:
Alarms:
Heat	6	*	1 Jul 2004
Smoke	6	*	1 Jul 2004
Detection and alarm systems:
Alarm bells	12	*	1 Jul 2004
Detectors:
Aspirated smoke	12	*	1 Jul 2004
Heat	20	*	1 Jul 2004
Manual call point (addressable type only)	20	*	1 Jul 2004
Multi type	20	*	1 Jul 2004
Smoke	20	*	1 Jul 2004
Fire indicator panels	12	*	1 Jul 2004
Gas suppression cylinders	25	*	1 Jul 2004
Emergency warning and intercommunication systems:
Master emergency control panels	12	*	1 Jul 2004
Speakers	12	*	1 Jul 2004
Strobe lights	12	*	1 Jul 2004
Warden intercom phones	12	*	1 Jul 2004
Extinguishers	15	*	1 Jul 2004
Hoses and nozzles	10	*	1 Jul 2004
Pumps (including diesel and electric)	25	*	1 Jul 2004
Stair pressurisation assets:
A C variable speed drive	10	*	1 Jul 2004
Pressurisation and extraction fans	25	*	1 Jul 2004
Sensors	10	*	1 Jul 2004
Floor Coverings (linoleum and vinyl)	10		1 Jan 2001
Fogging Machines (insecticide)	8		1 Jan 2001
Forklifts	11	*	1 Jul 2002
Formwork, beams and props, steel	10	*	1 Jul 2008
Foundation of plant and machinery which forms an integral part of the plant and machinery	50		1 Jan 2001
Furniture, freestanding:
Bookcases:
Timber	15	*	1 Jul 2005
Metal	20	*	1 Jul 2005
Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type):
Timber/laminated	15	*	1 Jul 2005
Metal	20	*	1 Jul 2005
Chairs	10	*	1 Jul 2005
Desks	20	*	1 Jul 2005
Mobile storage units (compactus type)	25	*	1 Jul 2005
Reception (including lobby chairs, desks, lounges, sofas and tables)	10	*	1 Jul 2005
Screens	20	*	1 Jul 2005
Tables:
Boardroom	20	*	1 Jul 2005
General	10	*	1 Jul 2005
Workstations (including desks and partitions)	20	*	1 Jul 2005

G
Galvanising Plant	10	*	1 Jan 2002
Garbage Bins	6 ⅔		1 Jan 2001
Generators (see in Table B, Power supply assets)
Grinding Machine (surface)	10		1 Jan 2001

H
Hand Dryers (electrically operated)	10		1 Jan 2001
Heating Units (electronic)	10		1 Jan 2001
Hot water installations for commercial office buildings (excluding commercial boilers and piping)	15	*	1 Jul 2005

I
Ice-making Machinery:
Condensers	13 ⅓		1 Jan 2001
Expansion pipes	40		1 Jan 2001
General machinery	13 ⅓		1 Jan 2001
Ice moulds	5		1 Jan 2001
Incinerettes (gas or electrically fired)	20		1 Jan 2001
Industrial Trailers (relocatable)	10		1 Jan 2001
Intercom System (pipe-in music system)	8 ⅓		1 Jan 2001

J
Jetties (boat shed)	40		1 Jan 2001
Judges' Robes:
Court dress for ceremonial occasions	5		1 Jan 2001
Other robes	13 ⅓		1 Jan 2001

K
Kilns:
Brick	20		1 Jan 2001
Charcoal burning	20		1 Jan 2001
Rapid fire shuttle type (used in the manufacture of ceramic tiles)	13 ⅓		1 Jan 2001

L
Laboratory Equipment	13 ⅓		1 Jan 2001
Ladders (including stepladders, work platforms extension ladders, trestles and planks):
Aluminium	4	*	1 Jan 2006
Fibreglass	4	*	1 Jan 2006
Laser Beam Construction Tools	10		1 Jan 2001
Laser Cutting Machine:
Workhandler	10		1 Jan 2001
Industrial laser	5		1 Jan 2001
CNC control	5		1 Jan 2001
Water chiller	5		1 Jan 2001
Laser Typesetting	5		1 Jan 2001
Lathes:
Computer controlled	10		1 Jan 2001
Engineering works (machinery installed)	20		1 Jan 2001
Wood working plant	13 ⅓		1 Jan 2001
Lawn Mower:
Motor	6 ⅔		1 Jan 2001
Self propelled	5		1 Jan 2001
Lens (optical)	10		1 Jan 2001
Letter Boxes (aluminium, nylon, brass)	40		1 Jan 2001
Levels:
Dumpy	7	*	1 Jul 2008
Laser beam	10	*	1 Jul 2008
Lift slab assets (incorporating spreader bars, clutches, pulleys and cables)	5	*	1 Jul 2008
Library (professional)	10		1 Jan 2001
Lift (elevated work platforms):
Boom (including knuckle and telescopic)	15	*	1 Jan 2006
Personal	10		*	1 Jan 2006
Scissor	10	*	1 Jan 2006
Lifts (including dumbwaiters, hydraulic lifts and traction lifts)	30	*	1 Jan 2003
Lighting Control System (microprocessor based)	5		1 Jan 2001
Lighting Plant (electric)	20		1 Jan 2001
Lighting System (fluorescent)	20		1 Jan 2001
Lightning arresters	50		1 Jan 2001
Livestock (working beasts, beasts of burden in business other than Primary Production and Camels)	10		1 Jan 2001
Loading bay assets:
Dock levellers	20	*	1 Jul 2005
Pallet jacks and pallet trucks	10	*	1 Jul 2005
Scissor lifts	15	*	1 Jul 2005

M
Mini Lab	10		1 Jan 2001
Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg)	5	*	1 Jul 2005
Mini-skid steer loader attachments:
Others (including auger and bucket)	5	*	1 Jan 2004
Stump grinders	2	*	1 Jan 2004
Mini Spot Console	10		1 Jan 2001
Modular Switching System	10		1 Jan 2001
Motor Graders	10	*	1 Jul 2002
Motor vehicles, etc:
Buses having a gross vehicle mass of more than 3.5 tonnes	15	*	1 Jan 2005
Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers):
Generally	8	*	1 Jan 2006
Hire and travellers' cars	5		1 Jan 2001
Taxis	4		1 Jan 2001
Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less	12	*#	1 Jan 2005
Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers	12	*#	1 Jan 2005
Motor cycles and scooters	6 ⅔		1 Jan 2001
Trailers having a gross vehicle mass greater than 4.5 tonnes	15	*#	1 Jan 2005
Trailers having a gross vehicle mass of 4.5 tonnes or less	10		1 Jan 2005
Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations)	15	*#	1 Jan 2005
For Garbage compactor trucks see Table A, Waste disposal services (29110)
Moving walks	20	*	1 Jan 2003
Musical Instruments, etc:
Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands)	6 ⅔	*	1 Jan 2001
Brass	10	*	1 Jan 2001
Keyboard (Acoustic)	10	*	1 Jan 2001
Keyboard (Electric)	5	*	1 Jan 2001
Percussion	5	*	1 Jan 2001
Stringed	10	*	1 Jan 2001
Woodwind	10	*	1 Jan 2001

N

O
Office Machines and Equipment:
Calculators	10		1 Jan 2001
Dictaphones	10		1 Jan 2001
Electronic whiteboard	6	*	1 Jan 2001
Enveloping machine	6	*	1 Jan 2001
Facsimile machine	5	*	1 Jan 2001
Letter Inserter (automatic)	10		1 Jan 2001
Mailing machine	5	*	1 Jan 2001
Multi function machine (includes fax, copy, print and scan function)	5	*	1 Jan 2001
Photo copying machines	5	*	1 Jan 2001
Shredders	15	*	1 Jul 2005
Trolleys	15	*	1 Jul 2005
Whiteboards	10	*	1 Jul 2005
Ovens:
Microwave	6 ⅔		1 Jan 2001
Oxygen Acetylene Plant	20		1 Jan 2001

P
Packaging machines
Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines)	10	*	1 Jul 2009
Carton erecting, packing and closing machines (including cartoners)	10	*	1 Jul 2009
Case erecting, packing and closing machines (including casepackers)	10	*	1 Jul 2009
Inspection equipment including checkweighers, metal detectors, counting machines etc	10	*	1 Jul 2009
Multihead and singlehead weighers	10	*	1 Jul 2009
Palletisers and depalletisers	12	*	1 Jul 2009
Product identification labellers including decorating, applicators and coding machines	8	*	1 Jul 2009
Robotic pick and place packaging machines	10	*	1 Jul 2009
Wrapping machines including shrink wrappers, stretch wrappers and strapping machines	10	*	1 Jul 2009
Painting equipment (airless spray)	10		1 Jan 2001
Paint-tinting and Colour Blending Machines	5		1 Jan 2001
Pallets	5		1 Jan 2001
Parachute	3		1 Jan 2001
Partitions (demountable)	20		1 Jul 2005
Pentex Total Station	5		1 Jan 2001
Plants:
Live (indoor)	5		1 Jan 2001
Simulated	13 ⅓		1 Jan 2001
Point of sale assets:
Cash registers, standalone type	10	*	1 Jul 2005
Cash transfer system assets, pneumatic type (including printercircuit board, transfer pipes and turbines)	10	*	1 Jul 2005
Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals)	6	*	1 Jul 2005
Weighing machines and scales (including weigh labelling machines)	10	*	1 Jul 2005
Poles:
Steel (set in concrete)	40		1 Jan 2001
Wooden:
Set in concrete	20		1 Jan 2001
Not set in concrete	10		1 Jan 2001
Portable Toilet	10		1 Jan 2001
Powder Coating Machine	6 ⅔		1 Jan 2001
Power supply assets:
Emergency or standby:
Generator assets:
Acoustic hoods and canopies	20	*	1 Jul 2005
Generators (incorporating attached engine management and generator monitoring instruments)	25	*	1 Jul 2005
Power management units	15	*	1 Jul 2005
Uninterruptible power supply (UPS) system:
Line interactive types	5	*	1 Jul 2005
On line double conversion types	10	*	1 Jul 2005
Generators, portable (incorporating attached engine management and generator monitoring instruments)
Diesel	10	*	1 Jul 2008
Petrol	5	*	1 Jul 2008
Power tools:
Chain saws	3	*	1 Jul 2008
Hand tools:
Air	5	*	1 Jul 2008
Battery	3	*	1 Jul 2008
Electric	5	*	1 Jul 2008
Jack hammers:
Air	7	*	1 Jul 2008
Electric	3	*	1 Jul 2008
Nail guns - air	3	*	1 Jul 2008
Power Transformers	45	*	1 Jan 2002
Projectors	10		1 Jan 2001
Public address and paging system assets (including amplifiers, audio speakers and microphones)	12	*	1 Jul 2005
Pumps	20		1 Jan 2001

R
Radio Sets:
Generally	10		1 Jan 2001
Two-way radios and transceivers	6 ⅔		1 Jan 2001
Refrigeration assets:
Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators)	10	*	1 Jul 2005
Ice making machines	8	*	1 Jul 2005
Insulation panels used in cool or freezer rooms	40	*	1 Jul 2005
Regeneration (acid) Unit	10		1 Jan 2001
Robots (industrial)	10		1 Jan 2001

S
Saddlery and Harness	10		1 Jan 2001
Sale Yards (stock and station agents)	20		1 Jan 2001
Sand/Coating System	10		1 Jan 2001
Sauna and Spa (prefabricated type)	13 ⅓		1 Jan 2001
Saws, bench and mitre, portable	7	*	1 Jul 2008
Scaffolding:
Aluminium	5	*	1 Jan 2006
Fibreglass	5	*	1 Jan 2006
Steel	15	*	1 Jan 2006
Scales (platform)	20		1 Jan 2001
Security and monitoring assets:
Access control systems:
Code pads	5	*	1 Jul 2004
Door controllers	5	*	1 Jul 2004
Readers:
Proximity	7	*	1 Jul 2004
Swipe card	3	*	1 Jul 2004
Bullet resistant screens (not forming part of the building)	20		1 Jan 2001
Camera scanning (of type used in large retail establishments)	6 ⅔		1 Jan 2001
Closed circuit television systems:
Cameras	4	*	1 Jul 2004
Monitors	4	*	1 Jul 2004
Recorders:
Digital	4	*	1 Jul 2004
Time lapse	2	*	1 Jul 2004
Switching units (including multiplexers)	5	*	1 Jul 2004
Electronic tags (releases - retail stores)	6 ⅔		1 Jan 2001
Security systems:
Code pads	5	*	1 Jul 2004
Control panels	5	*	1 Jul 2004
Detectors (including glass, passive infra-red and vibration)	5	*	1 Jul 2004
Global system for mobiles (GSM) unit	5	*	1 Jul 2004
Noise maker (including alarms and bells)	5	*	1 Jul 2004
Sewing Machines	10		1 Jan 2001
Sheds:
Portable (nomadic type industry)	10		1 Jan 2001
Humidification	20		1 Jan 2001
Signage for business identification (including lighting for signs)	10		1 Jul 2005
Silos:
Bulk handling:
Ancillary mechanical equipment	13 ⅓		1 Jan 2001
Concrete construction	50	*	1 Jan 2004
Galvanised construction	30	*	1 Jan 2004
Steel construction	40	*	1 Jan 2004
Solar photovoltaic electricity generation system assets	20	*	1 Jul 2011
Sonar Supersonic Equipment (similar to seismic equipment)	13 ⅓		1 Jan 2001
Sound Processing System (electronic digital)	6 ⅔		1 Jan 2001
Spa (fibreglass)	20		1 Jan 2001
Spectrometer (computerised x-ray system for mineral analysis)	10		1 Jan 2001
Spray Booth	6 ⅔		1 Jan 2001
Standards:
Iron or steel (including brackets, crossarms, etc)	40		1 Jan 2001
Concrete, brick or stone	100		1 Jan 2001
Strongrooms (demountable) and strongroom doors	100		1 Jan 2001
Stuffed Crocodiles	20		1 Jan 2001
Suitcase	10		1 Jan 2001
Swimming pool assets:
Chlorinators	12	*	1 Jul 2004
Cleaning assets	7	*	1 Jul 2004
Filtration assets (including pumps)	12	*	1 Jul 2004
Heaters:
Electric	15	*	1 Jul 2004
Gas	15	*	1 Jul 2004
Solar	20	*	1 Jul 2004
Swimming pools (used as plant in a business)::
Above-ground	10		1 Jul 2005
Concrete	50		1 Jul 2005
Fibreglass	20		1 Jul 2005
Switchboards	20		1 Jan 2001
Synthetic Lawn Surface	10		1 Jan 2001

T
Tank Stands:
Brick, stone or concrete	50		1 Jan 2001
Wood and/or iron	33 ⅓		1 Jan 2001
Tape Recorders	10		1 Jan 2001
Tarpaulins (canvas or plastic)	6 ⅔		1 Jan 2001
Telephone Installations:
Answering machines	6 ⅔		1 Jan 2001
Car phone	6 ⅔		1 Jan 2001
Cellular mobile	6 ⅔		1 Jan 2001
Complete telephone system (comprising switchboards, instruments, cables etc)	20		1 Jan 2001
PABX computerised assets	10	*	1 Jan 2005
Public telephones	10		1 Jan 2001
Reservation system (data print)	20		1 Jan 2001
Telephone hand sets	10	*	1 Jul 2005
Television Receivers:
Generally	10		1 Jan 2001
Used for hire	6 ⅔		1 Jan 2001
Ticket Issuing Machines (public transport)	13 ⅓		1 Jan 2001
Tools (loose)	5		1 Jan 2001
Tractors	12	*	1 Jul 2007
Transport Cases (steel)	10		1 Jan 2001
Turnstiles	20		1 Jan 2001

V
Vacuum Cleaners (electric)	10		1 Jan 2001
Vending Machine	5	*	1 Jul 2001
Ventilation fans (excluding ducting, piping and vents)	20		1 Jan 2005

W
Warehouse and distribution centre equipment and machines:
Automated storage and retrieval machines	20	*	1 Jul 2011
Balers	15	*	1 Jul 2011
Battery assets for warehouse vehicles (including pallet trucks and forklifts):
Batteries (detachable for recharging)	5	*	1 Jul 2011
Battery chargers:
Forklifts	11	*	1 Jul 2011
Other	10	*	1 Jul 2011
Handling assets:
Battery tuggers	10	*	1 Jul 2011
Racking roller beds	15	*	1 Jul 2011
Transfer carts	10	*	1 Jul 2011
Washers	10	*	1 Jul 2011
Carts/buggies	15	*	1 Jul 2011
Conveyors	15	*	1 Jul 2011
Door control and motor drive systems (incorporating chains, controls, motor and sensors), excluding doors:
External	20	*	1 Jul 2011
Internal	10	*	1 Jul 2011
Floor sweepers/scrubbers	10	*	1 Jul 2011
Forklift attachments:
Cages	10	*	1 Jul 2011
Push pull units	11	*	1 Jul 2011
Inflatable dock bags/seals/shelters	10	*	1 Jul 2011
Pallet assets:
Dispensers	15	*	1 Jul 2011
Lift tables	10	*	1 Jul 2011
Racks	20	*	1 Jul 2011
Radio frequency terminal assets:
Barcode readers/scanners	5	*	1 Jul 2011
Portable/handheld and vehicle mounted terminal devices	4	*	1 Jul 2011
Roll cages	10	*	1 Jul 2011
Trolleys	10	*	1 Jul 2011
Voice picking assets:
Battery chargers	4	*	1 Jul 2011
Headsets	4	*	1 Jul 2011
Terminals (on person)	4	*	1 Jul 2011
Waste compactors (used for cardboard and plastic):
Electric	15	*	1 Jul 2011
Hydraulic	20	*	1 Jul 2011
Waste Storage and Disposal Bins (industrial)	10		1 Jan 2001
Water assets:
Bores	30	*	1 Jul 2008
Dams (including earth or rock fill and turkey nests)	40	*	1 Jul 2008
Dam liners and covers	20	*	1 Jul 2008
Effluent channels	40	*	1 Jul 2008
Effluent recycle tanks	12	*	1 Jul 2008
Effluent sedimentation ponds	40	*	1 Jul 2008
Irrigation assets:
Drip, micro spray or mini sprinkler systems:
Above ground polyethylene pipes	10	*	1 Jul 2008
Drippers, micro sprays and mini sprinklers	5	*	1 Jul 2008
Control systems	10	*	1 Jul 2008
Filtration systems	15	*	1 Jul 2008
Pumps	12	*	1 Jul 2008
Variable speed drives	15	*	1 Jul 2008
Irrigation earth channels	40	*	1 Jul 2008
Irrigators (including centre pivot, lateral and travelling gun):
Fresh water	20	*	1 Jul 2008
Effluent	10	*	1 Jul 2008
Pumps:
Bore pumps, effluent and manure pumps	7	*	1 Jul 2008
Other	12	*	1 Jul 2008
Water mains:
Aluminium	20	*	1 Jul 2008
Galvanised steel	25	*	1 Jul 2008
Polyethylene	15	*	1 Jul 2008
PVC	30	*	1 Jul 2008
Water tanks:
Concrete	30	*	1 Jul 2008
Galvanised steel	25	*	1 Jul 2008
Polyethylene	15	*	1 Jul 2008
Water troughs:
Concrete	25	*	1 Jul 2008
Galvanised steel	15	*	1 Jul 2008
Polyethylene	10	*	1 Jul 2008
Windmills	30	*	1 Jul 2008
Weighbridges	25		1 Jan 2001
Weighing Machines	10		1 Jan 2001
Welders:
Diesel	10	*	1 Jul 2008
Electric	5	*	1 Jul 2008
Welding Plant:
Automatic (used at sea on construction of a submarine pipeline)	10		1 Jan 2001
Wells	40		1 Jan 2001
Wheelbarrows	10		1 Jan 2001
Window blinds used in commercial buildings	20	*	1 Jul 2005

X

Y

Z

Footnotes

[1]

All legislative references are to the ITAA 1997 unless otherwise indicated.

[2]

Defined as water containing in excess of 10 parts of salt per 1,000 parts of water.

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
TR 2011/2

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 2012/2 history

	Date:	Version:	Change:
You are here	27 June 2012	Consolidated ruling

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