Taxation Ruling
TR 2018/4
Income tax: effective life of depreciating assets (applicable from 1 July 2018)
-
Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.This document has been Withdrawn.View the Withdrawal notice for this document.This Ruling, which applies from 1 July 2018, replaces TR 2017/2 (see paragraph 5 of this Ruling for further details).
This Ruling has been replaced by TR 2019/5 .
Electricity, gas, water and waste services - (26110 to 29220)
|
ELECTRICITY, GAS, WATER AND WASTE SERVICES
(26110 to 29220) |
|
Electricity supply
(26110 to 26400) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Electricity distribution: | |||
| Control, monitoring, communications and protection systems | 10 | * | 1 Jan 2002 |
| Customer meters (incorporating load and time switches if fitted) | 25 | * | 1 Jan 2002 |
| Customer service mains or cable, above ground | 40 | * | 1 Jan 2002 |
| Customer service mains or cable, underground | 50 | * | 1 Jan 2002 |
| Distribution lines: | |||
| Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) | 45 | * | 1 Jan 2002 |
| Combination of above ground and underground | 47 ½ | * | 1 Jan 2002 |
| Underground (incorporating cables, fittings and ground pad mounted transformers) | 50 | * | 1 Jan 2002 |
| Distribution substations/transformers, pole or ground pad mounted | 40 | * | 1 Jan 2002 |
| Distribution zone substations (excluding control, monitoring, communications and protection systems) | 40 | * | 1 Jan 2002 |
| Nightwatchman's lights | 15 | * | 1 Jan 2002 |
| Street lights | 15 | * | 1 Jan 2002 |
| Electricity generation: | |||
| Ash and dust handling and disposal: | |||
| Ash dams | 20 | * | 1 Jan 2002 |
| Ash slurry systems | 15 | * | 1 Jan 2002 |
| Conveyors | 30 | * | 1 Jan 2002 |
| Crushers | 15 | * | 1 Jan 2002 |
| On-site storage silos, concrete or steel | 30 | * | 1 Jan 2002 |
| Fuel supply and handling: | |||
| On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) | 30 | * | 1 Jan 2002 |
| On-site liquid fuel supply systems (incorporating downstream delivery pipelines) | 30 | * | 1 Jan 2002 |
| Solid fuels: | |||
| Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) | 30 | * | 1 Jan 2002 |
| Day bunkers and silos, concrete or steel (incorporating top side conveyor system) | 30 | * | 1 Jan 2002 |
| On-site coal storage assets (including stacking and reclaiming assets) | 30 | * | 1 Jan 2002 |
| On-site storage silos, concrete or steel | 30 | * | 1 Jan 2002 |
| Quality control assets (including coal sampling assets and secondary crushers) | 30 | * | 1 Jan 2002 |
| Power generators: | |||
| Co-generation: | |||
| Condensing and feed heating assets | 30 | * | 1 Jan 2002 |
| Control and monitoring system | 15 | * | 1 Jan 2002 |
| Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) | 15 | * | 1 Jan 2002 |
| Gas turbine generators | 30 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in sub-tropical areas | 30 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in tropical areas | 25 | * | 1 Jan 2002 |
| Heat recovery steam generators | 30 | * | 1 Jan 2002 |
| Miscellaneous assets | 30 | * | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 | * | 1 Jan 2002 |
| Reciprocating engines, diesel fired | 20 | * | 1 Jan 2002 |
| Reciprocating engines, gas spark ignition | 20 | * | 1 Jan 2002 |
| Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
| Steam turbine generators | 30 | * | 1 Jan 2002 |
| Combined cycle: | |||
| Condensing and feed heating assets | 30 | * | 1 Jan 2002 |
| Control and monitoring systems | 15 | * | 1 Jan 2002 |
| Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) | 15 | * | 1 Jan 2002 |
| Gas turbine generators | 30 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in sub-tropical areas | 30 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in tropical areas | 25 | * | 1 Jan 2002 |
| Heat recovery steam generators | 30 | * | 1 Jan 2002 |
| Miscellaneous assets | 30 | * | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 | * | 1 Jan 2002 |
| Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
| Steam turbine generators | 30 | * | 1 Jan 2002 |
| Diesel or gas engine: | |||
| Control and monitoring systems | 15 | * | 1 Jan 2002 |
| Diesel reciprocating engines | 20 | * | 1 Jan 2002 |
| Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) | 15 | * | 1 Jan 2002 |
| Gas spark ignition reciprocating engines | 20 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in sub-tropical areas | 30 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in tropical areas | 25 | * | 1 Jan 2002 |
| Miscellaneous assets | 30 | * | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 | * | 1 Jan 2002 |
| Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
| Gas turbine: | |||
| Control and monitoring systems | 15 | * | 1 Jan 2002 |
| Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) | 15 | * | 1 Jan 2002 |
| Gas turbine generators | 30 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in sub-tropical areas | 30 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in tropical areas | 25 | * | 1 Jan 2002 |
| Miscellaneous assets | 30 | * | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 | * | 1 Jan 2002 |
| Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
| Hydro-electric: | |||
| Control and monitoring system | 15 | * | 1 Jan 2002 |
| Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) | 15 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in sub-tropical area | 30 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in tropical areas | 25 | * | 1 Jan 2002 |
| Hydro turbines and generators | 40 | * | 1 Jan 2002 |
| Miscellaneous assets | 40 | * | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 40 | * | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 35 | * | 1 Jan 2002 |
| Station and auxiliary electrical systems within the power station | 40 | * | 1 Jan 2002 |
| Solar: | |||
| Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) | 20 | * | 1 Jul 2011 |
| Thermal: | |||
| Condensing and feed heating assets | 30 | * | 1 Jan 2002 |
| Control and monitoring systems | 15 | * | 1 Jan 2002 |
| Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) | 15 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in sub-tropical areas | 30 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in tropical areas | 25 | * | 1 Jan 2002 |
| Miscellaneous assets | 30 | * | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 | * | 1 Jan 2002 |
| Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) | 30 | * | 1 Jan 2002 |
| Solid fuel preparation assets (including fuel feeders and milling assets) | 30 | * | 1 Jan 2002 |
| Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
| Steam generators | 30 | * | 1 Jan 2002 |
| Steam turbine generators | 30 | * | 1 Jan 2002 |
| Wind: | |||
| Generator transformers and unit transformers in sub-tropical areas | 30 | * | 1 Jan 2002 |
| Generator transformers and unit transformers in tropical areas | 25 | * | 1 Jan 2002 |
| Wind turbines | 20 | * | 1 Jan 2002 |
| Power station civil and structural works: | |||
| Chimney stacks: | |||
| Concrete surrounds | 30 | * | 1 Jan 2002 |
| Steel flues | 20 | * | 1 Jan 2002 |
| Cooling towers (concrete or timber) | 30 | * | 1 Jan 2002 |
| Cooling water systems (excluding cooling towers and condensing assets) | 30 | * | 1 Jan 2002 |
| Power station buildings, to the extent that they form an integral part of plant | 30 | * | 1 Jan 2002 |
| Workshop machinery and tools | 20 | * | 1 Jan 2002 |
| Electricity transmission: | |||
| Control, monitoring, communications and protection systems | 12 ½ | * | 1 Jan 2002 |
| Power transformers | 40 | * | 1 Jan 2002 |
| Transmission lines (incorporating conductors, insulators and towers) | 47 ½ | * | 1 Jan 2002 |
| Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) | 40 | * | 1 Jan 2002 |
|
Gas supply
(27000) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Gas distribution [29] : | |||
| Control systems (excluding computers) | 10 | * | 1 Jul 2002 |
| Gas meters | 15 | * | 1 Jul 2002 |
| Low pressure (LP) gas storage holders | 40 | *# | 1 Jul 2002 |
| Pigging devices | 5 | * | 1 Jul 2002 |
| Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): | |||
| Generally | 50 | *# | 1 Jul 2002 |
| Polyvinylchloride (PVC) pipelines | 30 | *# | 1 Jul 2002 |
| Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) | 40 | *# | 1 Jul 2002 |
| Gas transmission [30] : | |||
| Compressor gas turbine (GT) drivers | 20 | * | 1 Jul 2002 |
| Compressor station assets | 30 | *# | 1 Jul 2002 |
| Control systems (excluding computers) | 10 | * | 1 Jul 2002 |
| Gas meters | 15 | * | 1 Jul 2002 |
| Gas pipeline LNG station assets | 30 | *# | 1 Jul 2002 |
| Pigging devices | 5 | * | 1 Jul 2002 |
| Pipelines - transmission, spur or lateral | 50 | *# | 1 Jul 2002 |
| Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) | 40 | *# | 1 Jul 2002 |
| Underground gas storage asset | 40 | *# | 1 Jul 2002 |
|
Water supply
(28110) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Assets used by irrigation water providers: | |||
| Channel regulators | 80 | * | 1 Jan 2005 |
| Cranes (including gantries) | 40 | * | 1 Jan 2005 |
| Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) | 100 | * | 1 Jan 2005 |
| Drain inlet | 50 | * | 1 Jan 2005 |
| Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) | 100 | * | 1 Jan 2005 |
| Escapes | 50 | * | 1 Jan 2005 |
| Flow meters | 20 | * | 1 Jan 2005 |
| Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: | |||
| Concrete | 50 | * | 1 Jan 2005 |
| Earth | 80 | * | 1 Jan 2005 |
| Measurement flumes | 50 | * | 1 Jan 2005 |
| Metered outlets: | |||
| Electronic | 40 | * | 1 Jan 2005 |
| Mechanical | 50 | * | 1 Jan 2005 |
| Piped | 40 | * | 1 Jan 2005 |
| Offtakes | 80 | * | 1 Jan 2005 |
| Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) | 80 | * | 1 Jan 2005 |
| Pump inlets | 50 | * | 1 Jan 2005 |
| Pump sets (incorporating switchboards, starters, motors and pumps) | 40 | * | 1 Jan 2005 |
| Reservoirs and tanks | 80 | * | 1 Jan 2005 |
| Valves | 40 | * | 1 Jan 2005 |
| Assets used in water supply: | |||
| Aerators and blowers | 20 | * | 1 Jan 2005 |
| Cathodic protection systems | 20 | * | 1 Jan 2005 |
| Chemical dosing pumps | 25 | * | 1 Jan 2005 |
| Pump sets (incorporating switch boards, starters, motors and pumps) | 25 | * | 1 Jan 2005 |
| Raw water storage and supply assets: | |||
| Bores | 30 | * | 1 Jan 2005 |
| Dam or weir intake structures | 100 | * | 1 Jan 2005 |
| Dams and weirs | 100 | * | 1 Jan 2005 |
| Reservoirs, elevated tanks and standpipes: whether made from steel or concrete | 80 | * | 1 Jan 2005 |
| Service connections: | |||
| Water meters | 20 | * | 1 Jan 2005 |
| Valves: | |||
| Generally | 30 | * | 1 Jan 2005 |
| Pressure reducing valves | 25 | * | 1 Jan 2005 |
| Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) | 80 | * | 1 Jan 2005 |
| Water supply control systems assets: | |||
| Air scour flow meters, level sensors, transmitters and meters | 10 | * | 1 Jan 2005 |
| Chlorine analysers, mini labs, pH meters, turbidity analysers and meters | 7 | * | 1 Jan 2005 |
| Flow meters | 20 | * | 1 Jan 2005 |
| Pressure sensors, transmitters and meters | 10 | * | 1 Jan 2005 |
| Telemetry (including modems and remote transfer units) | 10 | * | 1 Jan 2005 |
| Variable speed drives (VSDs) | 15 | * | 1 Jan 2005 |
| Water supply pumping station detention tanks | 80 | * | 1 Jan 2005 |
| Water treatment assets: | |||
| Balance tanks | 80 | * | 1 Jan 2005 |
| Bore water treatment assets: | |||
| Aerators and blowers | 20 | * | 1 Jan 2005 |
| Backwash pumps | 25 | * | 1 Jan 2005 |
| Batching tanks | 80 | * | 1 Jan 2005 |
| Clear water tanks | 80 | * | 1 Jan 2005 |
| Drying beds | 50 | * | 1 Jan 2005 |
| Filtration tanks | 80 | * | 1 Jan 2005 |
| Lime pump sets (incorporating switch boards, starters, motors and pumps) | 25 | * | 1 Jan 2005 |
| Lime silos | 50 | * | 1 Jan 2005 |
| Reactors | 25 | * | 1 Jan 2005 |
| Sludge thickeners | 50 | * | 1 Jan 2005 |
| Chemical blowers | 15 | * | 1 Jan 2005 |
| Chemical dosing systems | 15 | * | 1 Jan 2005 |
| Chemical feeders and hoppers | 25 | * | 1 Jan 2005 |
| Chemical mixers and blenders | 25 | * | 1 Jan 2005 |
| Chemical storage tanks | 30 | * | 1 Jan 2005 |
| Clarifiers (incorporating scrapers) | 80 | * | 1 Jan 2005 |
| Clear water tanks | 80 | * | 1 Jan 2005 |
| Dissolved air flotation systems | 25 | * | 1 Jan 2005 |
| Filtration tanks (incorporating scrapers) | 80 | * | 1 Jan 2005 |
| Flocculation tanks (incorporating scrapers) | 80 | * | 1 Jan 2005 |
| Inline mixers | 15 | * | 1 Jan 2005 |
| Penstocks | 25 | * | 1 Jan 2005 |
| Raw water inlet screening systems | 25 | * | 1 Jan 2005 |
| Sludge treatment lagoons | 50 | * | 1 Jan 2005 |
| Wash water holding tanks | 80 | * | 1 Jan 2005 |
|
Sewerage and drainage services
(28120) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Chemical dosing pumps | 25 | * | 1 Jan 2005 |
| Dams: | |||
| Lined earth dams | 100 | * | 1 Jan 2005 |
| Dam covers | 20 | * | 1 Jan 2005 |
| Effluent outfalls: | |||
| Shoreline ocean | 100 | * | 1 Jan 2005 |
| Extended ocean | 100 | * | 1 Jan 2005 |
| River or estuary | 100 | * | 1 Jan 2005 |
| Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) | |||
| Pump sets (incorporating switch boards, starters, motors and pumps) | 25 | * | 1 Jan 2005 |
| Sewage pump station assets: | |||
| Detention tanks | 80 | * | 1 Jan 2005 |
| Overflow screens | 25 | * | 1 Jan 2005 |
| Sewage service connection assets: | |||
| Low pressure pumps | 25 | * | 1 Jan 2005 |
| Vacuum pumps | 25 | * | 1 Jan 2005 |
| Sewage treatment assets: | |||
| Air filtration systems | 20 | * | 1 Jan 2005 |
| Air scrubbers | 10 | * | 1 Jan 2005 |
| Chemical blowers | 15 | * | 1 Jan 2005 |
| Chemical feeders and hoppers | 25 | * | 1 Jan 2005 |
| Chemical mixers and blenders | 25 | * | 1 Jan 2005 |
| Chemical storage tanks | 30 | * | 1 Jan 2005 |
| Grit removal assets | 25 | * | 1 Jan 2005 |
| Penstocks | 25 | * | 1 Jan 2005 |
| Screenings removal assets | 25 | * | 1 Jan 2005 |
| Sludge processing assets: | |||
| Anaerobic digesters | 80 | * | 1 Jan 2005 |
| Anaerobic digester gas handling and blowing systems | 25 | * | 1 Jan 2005 |
| Anaerobic digester heating systems | 25 | * | 1 Jan 2005 |
| Bio-filters | 80 | * | 1 Jan 2005 |
| Dissolved air flotation systems | 25 | * | 1 Jan 2005 |
| Lime disinfection dosing units | 25 | * | 1 Jan 2005 |
| Sludge dewatering assets: | |||
| Belt presses | 15 | * | 1 Jan 2005 |
| Centrifuges | 20 | * | 1 Jan 2005 |
| Screw conveyors | 25 | * | 1 Jan 2005 |
| Screw presses | 20 | * | 1 Jan 2005 |
| Sludge driers | 20 | * | 1 Jan 2005 |
| Sludge heating units | 20 | * | 1 Jan 2005 |
| Sludge thickening tanks (incorporating scrapers) | 80 | * | 1 Jan 2005 |
| Treatment assets: | |||
| Primary treatment assets: | |||
| Primary clarifiers (incorporating scrapers) | 80 | * | 1 Jan 2005 |
| Primary sedimentation lagoons | 50 | * | 1 Jan 2005 |
| Primary sedimentation tanks (incorporating scrapers and weirs) | 80 | * | 1 Jan 2005 |
| Scum collection and transfer systems | 25 | * | 1 Jan 2005 |
| Secondary treatment assets: | |||
| Biological nutrient removal (BNR) assets: | |||
| Aerators and blowers | 20 | * | 1 Jan 2005 |
| BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) | 80 | * | 1 Jan 2005 |
| Mixers | 25 | * | 1 Jan 2005 |
| Secondary clarifiers (incorporating scrapers) | 80 | * | 1 Jan 2005 |
| Secondary treatment lagoons | 50 | * | 1 Jan 2005 |
| Secondary treatment tanks (incorporating scrapers and weirs) | 80 | * | 1 Jan 2005 |
| Sequenced batch reactors | 80 | * | 1 Jan 2005 |
| Sludge aerators and blowers | 80 | * | 1 Jan 2005 |
| Tertiary treatment assets: | |||
| Backwash air blowers | 20 | * | 1 Jan 2005 |
| Chlorine contact tanks | 80 | * | 1 Jan 2005 |
| Filtration tanks | 80 | * | 1 Jan 2005 |
| Reverse osmosis assets: | |||
| Fine screening systems | 15 | * | 1 Jan 2005 |
| Micro filtration units | 15 | * | 1 Jan 2005 |
| Reverse osmosis membrane filtration units | 10 | * | 1 Jan 2005 |
| UV disinfectors | 25 | * | 1 Jan 2005 |
| Water storage tanks | 80 | * | 1 Jan 2005 |
| Sewerage control systems assets: | |||
| Chlorine residual analysers and pH meters | 7 | * | 1 Jan 2005 |
| Dissolved oxygen probes, level sensors, transmitters and meters | 10 | * | 1 Jan 2005 |
| Flow meters | 20 | * | 1 Jan 2005 |
| Telemetry (including modems and remote transfer units) | 10 | * | 1 Jan 2005 |
| Variable speed drives (VSDs) | 15 | * | 1 Jan 2005 |
| Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) | 80 | * | 1 Jan 2005 |
| Valves: | |||
| Generally | 25 | * | 1 Jan 2005 |
| Pressure reducing valves | 30 | * | 1 Jan 2005 |
|
Solid waste collection services
(29110) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Air compressors and receivers | 7 | * | 1 Jul 2015 |
| Balers | 7 | * | 1 Jul 2015 |
| Bins: | |||
| Domestic mobile bins (plastic) | 10 | * | 1 Jul 2015 |
| Industrial mobile rubbish bins (metal) | 8 | * | 1 Jul 2015 |
| Industrial mobile rubbish bins (plastic) | 5 | * | 1 Jul 2015 |
| Metal skips for hire | 8 | * | 1 Jul 2015 |
| Roll-on roll-off containers | 10 | * | 1 Jul 2015 |
| Stationary and portable compactor bins | 8 | * | 1 Jul 2015 |
| Bin delivery vehicle cranes/bin and skip lifters | 10 | * | 1 Jul 2015 |
| Compactors and collection bodies on trucks (including lifting arms) | 8 | * | 1 Jul 2015 |
| Fans | 10 | * | 1 Jul 2015 |
| Forklifts | 11 | * | 1 Jul 2015 |
| Garbage compactor trucks (excluding the compactor) [31] | 10 | *# | 1 Jul 2015 |
| Hook lifts on truck body | 10 | * | 1 Jul 2015 |
| Truck hoists | 20 | * | 1 Jul 2015 |
| Washing assets (including pressure washers) | 4 | * | 1 Jul 2015 |
| Waste water treatment systems | 10 | * | 1 Jul 2015 |
|
Waste treatment and disposal services
(29210) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Transfer stations and landfill operation assets: | |||
| Air compressors and receivers | 7 | * | 1 Jul 2015 |
| Balers | 7 | * | 1 Jul 2015 |
| Bins: | |||
| Bins generally (including metal bins) | 7 | * | 1 Jul 2015 |
| Compactor bins | 6 | * | 1 Jul 2015 |
| Mobile bins (including rubbish bins) | 5 | * | 1 Jul 2015 |
| Bulk fuel above ground tanks | 20 | * | 1 Jul 2015 |
| Bulldozers and drotts (including landfill compaction assets) | 5 | * | 1 Jul 2015 |
| CCTV and security systems | 4 | * | 1 Jul 2015 |
| Concrete crushing assets | 15 | 1 Jul 2015 | |
| Dust and odour control assets | 12 | * | 1 Jul 2015 |
| Excavators and front end loaders | 5 | * | 1 Jul 2015 |
| Fans | 10 | * | 1 Jul 2015 |
| Forklifts used in waste handling | 5 | * | 1 Jul 2015 |
| Forklifts not used in waste handling | 11 | * | 1 Jul 2015 |
| Gas capture assets: | |||
| Extraction assets (including wells, laterals and headers, and condensate systems) | 8 | * | 1 Jul 2015 |
| Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) | 7 ½ | * | 1 Jul 2015 |
| Flare stacks - continuous use | 15 | * | 1 Jul 2015 |
| Flare stacks - standby stacks | 7 ½ | * | 1 Jul 2015 |
| Monitoring systems (excluding wells) | 5 | * | 1 Jul 2015 |
| Off-site monitoring wells | 15 | * | 1 Jul 2015 |
| Green waste mulchers and shredders | 7 | * | 1 Jul 2015 |
| Hoppers | 7 | * | 1 Jul 2015 |
| Push pits | 15 | * | 1 Jul 2015 |
| Sweepers - road sweepers | 10 | * | 1 Jul 2015 |
| Transfer trailers | 10 | * | 1 Jul 2015 |
| Water treatment systems | 10 | * | 1 Jul 2015 |
| Weighbridges | 15 | * | 1 Jul 2015 |
|
Waste remediation and materials recovery services
(29220) |
|||
| ASSET |
LIFE
(YEARS) |
REVIEWED |
DATE OF
APPLICATION |
| Materials recovery facility (MRF) assets: | |||
| Air compressors and receivers | 7 | * | 1 Jul 2014 |
| Balers | 7 | * | 1 Jul 2014 |
| Ballistic separators | 10 | * | 1 Jul 2014 |
| Bins: | |||
| Bins generally (including metal bins) | 7 | * | 1 Jul 2014 |
| Compactor bins | 6 | * | 1 Jul 2014 |
| Mobile bins (including rubbish bins) | 5 | * | 1 Jul 2014 |
| Bunkers | 10 | * | 1 Jul 2014 |
| CCTV and security systems | 4 | * | 1 Jul 2014 |
| Chippers and shredders | 7 | * | 1 Jul 2014 |
| Control systems | 10 | * | 1 Jul 2014 |
| Conveyors and conveyor systems: | |||
| Bounce conveyors and feeders | 10 | * | 1 Jul 2014 |
| Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) | 9 | * | 1 Jul 2014 |
| Hand sort conveyors | 10 | * | 1 Jul 2014 |
| Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) | 10 | * | 1 Jul 2014 |
| Ducted air transfer system assets | 10 | * | 1 Jul 2014 |
| Dust collectors | 12 | * | 1 Jul 2014 |
| Eddy current separators | 7 | * | 1 Jul 2014 |
| Excavators and front end loaders | 5 | * | 1 Jul 2014 |
| Fans | 10 | * | 1 Jul 2014 |
| Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) | 5 | * | 1 Jul 2014 |
| Ferrous and magnetic separators | 10 | * | 1 Jul 2014 |
| Food separation and screening assets | 10 | * | 1 Jul 2014 |
| Forklifts | 5 | * | 1 Jul 2014 |
| Glass breakers and crushers | 6 | * | 1 Jul 2014 |
| Hoppers | 7 | * | 1 Jul 2014 |
| Leachate pumps and filters | 10 | * | 1 Jul 2014 |
| Lifting assets (including pallet jacks) | 10 | * | 1 Jul 2014 |
| Optical sorters | 5 | * | 1 Jul 2014 |
| Screen separators | 10 | * | 1 Jul 2014 |
| Sweepers and scrubbers | 10 | * | 1 Jul 2014 |
| Trommels (incorporating wheels, motors and gearboxes): | |||
| Fixed | 7 | * | 1 Jul 2014 |
| Portable | 7 | * | 1 Jul 2014 |
| Vacuum extraction and cleaning assets | 10 | * | 1 Jul 2014 |
| Vibrating screen separators | 10 | * | 1 Jul 2014 |
| Waste compactors | 9 | * | 1 Jul 2014 |
| Weighbridges | 15 | * | 1 Jul 2014 |
References
ATO references:
NO 1-B8V6TGB
ISSN: 2205-6122
Related Rulings/Determinations:
TR 2018/4W
TR 2013/4
TR 2014/4
TR 2015/2
TR 2016/1
TR 2017/2
Subject References:
depreciation
depreciation rate
effective life
Legislative References:
ITAA 1997
ITAA 1997 Div 40
ITAA 1997 40-25
ITAA 1997 40-70(1)
ITAA 1997 40-72(1)
ITAA 1997 40-75(1)
ITAA 1997 40-95
ITAA 1997 40-95(4)
ITAA 1997 40-95(5)
ITAA 1997 40-95(7)
ITAA 1997 40-100
ITAA 1997 40-100(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-105
ITAA 1997 40-110
ITAA 1997 40-345(2)
TAA 1953
Other References:
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No. 1)
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
