Taxation Ruling

TR 2019/5

Income tax: effective life of depreciating assets (applicable from 1 July 2019)

  • Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
    This Ruling, which applies from 1 July 2019, replaces TR 2018/4 (see paragraph 5 of this Ruling for further details).
    This document has changed over time. View its history.

Agriculture, forestry and fishing - (01110 to 05290)

AGRICULTURE, FORESTRY AND FISHING
(01110 to 05290)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
All terrain vehicles (ATVs) used in primary production activities 5     *     1   Jul   2007
Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20     *     1   Jul   2006
Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair:
    General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30     *     1   Jul   2008
    Electric 20     *     1   Jul   2008
Fence energisers for electric fences:
    Mains power 10     *     1   Jul   2008
    Portable 5     *     1   Jul   2008
Fertigation systems:
    Pumps 3     *     1   Jul   2008
    Tanks 10     *     1   Jul   2008
Grading and packing line assets used on farm:
    Banana assets:
        Air rams 3     *     1   Jul   2008
        Bunch lines 10     *     1   Jul   2008
        Choppers/mulchers 8     *     1   Jul   2008
        Rails (including points) 15     *     1   Jul   2008
        Scrap conveyors 5     *     1   Jul   2008
        Tops 8     *     1   Jul   2008
        Water troughs 10     *     1   Jul   2008
    Coffee assets:
        Dryers 15     *     1   Jul   2008
        Processors (including pulpers) 10     *     1   Jul   2008
        Fermentation tanks 10     *     1   Jul   2008
        Hullers 12     *     1   Jul   2008
        Washers/separators 10     *     1   Jul   2008
    General assets:
        Bin tippers 15     *     1   Jul   2008
        Conveyors (including elevators) 10     *     1   Jul   2008
        Drying tunnels 15     *     1   Jul   2008
        Fungicide units 12     *     1   Jul   2008
        Receival hoppers (including water dumps) 15     *     1   Jul   2008
        Tables (including packing and sorting tables) 15     *     1   Jul   2008
        Washing assets (including brush and barrel washers) 10     *     1   Jul   2008
        Waxing assets 12     *     1   Jul   2008
    Graders:
        Electronic 10     *     1   Jul   2008
        Mechanical 15     *     1   Jul   2008
        Optical 8     *     1   Jul   2008
    Labelling assets:
        Labelling applicators (including in line labellers) 8     *     1   Jul   2008
        Labelling guns 3     *     1   Jul   2008
    Olive oil processing assets - see Table A Oil and fat manufacturing (11500)
    Packing assets (including bagging and wrapping machines) 10     *     1   Jul   2008
    Scales (excluding platform scales) 5     *     1   Jul   2008
    Tree nut assets:
        De-husking units 8     *     1   Jul   2008
        Drying silos 20     *     1   Jul   2008
        Trommels 15     *     1   Jul   2008
Livestock grids 40     *     1   Jul   2008
Motorcycles used in primary production activities 5     *     1   Jul   2007
Post drivers/hole diggers 10     *     1   Jul   2008
Protective structures (including shade houses and netting constructions) 20     *     1   Jul   2006
Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40     *     1   Jan   2007
Tractors [6] 12     *#     1   Jul   2007
Water assets:
    Bores 30     *     1   Jul   2008
    Dams (including earth or rock fill and turkey nests) 40     *     1   Jul   2008
    Dam liners and covers 20     *     1   Jul   2008
    Effluent channels 40     *     1   Jul   2008
    Effluent recycle tanks 12     *     1   Jul   2008
    Effluent sedimentation ponds 40     *     1   Jul   2008
    Irrigation assets:
        Drip, micro spray or mini sprinkler systems:
            Above ground polyethylene (PE) pipes 10     *     1   Jul   2008
            Drippers, micro sprays and mini sprinklers 5     *     1   Jul   2008
            Control systems 10     *     1   Jul   2008
            Filtration systems 15     *     1   Jul   2008
            Pumps 12     *     1   Jul   2008
            Variable speed drives (VSDs) 15     *     1   Jul   2008
        Irrigation earth channels 40     *     1   Jul   2008
        Irrigators (including centre pivot, lateral and travelling guns):
            Fresh water 20     *     1   Jul   2008
            Effluent 10     *     1   Jul   2008
    Pumps:
        Bore pumps, effluent and manure pumps 7     *     1   Jul   2008
        Other 12     *     1   Jul   2008
    Water mains:
        Aluminium 20     *     1   Jul   2008
        Galvanised steel 25     *     1   Jul   2008
        Polyethylene (PE) 20     *     1   Jul   2008
        Polyvinylchloride (PVC) 30     *     1   Jul   2008
    Water tanks:
        Concrete 30     *     1   Jul   2008
        Galvanised steel 25     *     1   Jul   2008
        Polyethylene (PE) 15     *     1   Jul   2008
    Water troughs:
        Concrete 25     *     1   Jul   2008
        Galvanised steel 15     *     1   Jul   2008
        Polyethylene (PE) 10     *     1   Jul   2008
    Windmills 30     *     1   Jul   2008
Water pressure cleaners 5     *     1   Jul   2008
Agriculture
(01110 to 01990)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Bee farming assets:
    Beehives 13     *     1   Jul   2016
    Processing assets 20     *     1   Jul   2016
Bridges (wooden) 20 1   Jan   2001
Grain, cotton, peanut and rice assets:
    Chemical spraying assets:
        Generally (including broad acre trailed or linkage boom and utility) 10     *     1   Jan   2007
        Self-propelled 8     *     1   Jan   2007
    General assets:
        Aeration assets:
            Controllers 10     *     1   Jan   2007
            Kits 15     *     1   Jan   2007
        Augers (including conveyors) 15     *     1   Jan   2007
        Dryers 20     *     1   Jan   2007
        Moisture meters 5     *     1   Jan   2007
        Mulchers 10     *     1   Jan   2007
        Peanut pre-cleaners 10     *     1   Jan   2007
        Slashers 7     *     1   Jan   2007
    Harvesting assets:
        Boll buggies 15     *     1   Jan   2007
        Chaser bins 15     *     1   Jan   2007
        Combine harvesters [7] 12     *#     1   Jul   2007
        Cotton picker/strippers 10     *#     1   Jul   2007
        Field bins 20     *     1   Jan   2007
        Fuel trailers 15     *     1   Jan   2007
        Module builders 15     *     1   Jan   2007
        Module tarpaulins 5     *     1   Jan   2007
        Peanut diggers (including peanut pullers) 10     *#     1   Jan   2007
        Peanut threshers 12     *#     1   Jul   2007
    Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5     *     1   Jan   2007
    Seeding and fertilizing assets:
        Fertilizer spreaders (including linkage and trailed) 10     *     1   Jan   2007
        Planters (including bar, box, combined seeders, precision planters and row crop planters) 15     *     1   Jan   2007
        Seed and fertilizer bins [8] 15     *     + 1   Jan   2007
    Tillage assets:
        Generally 15     *     1   Jan   2007
        Harrows 5     *     1   Jan   2007
        Laser controlled scraping assets:
            Buckets 10     *     1   Jan   2007
            Transmitters 7     *     1   Jan   2007
        Rippers 10     *     1   Jan   2007
Harvesters/sweepers 6   ⅔ # 1   Jan   2001
Hay and foraging assets:
    Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12     *     1   Jan   2007
    Balers 10     *     1   Jan   2007
    Bale wrappers 10     *     1   Jan   2007
    Baler and wrappers 10     *     1   Jan   2007
    Forage harvesters 10     *#     1   Jul   2007
    Hay rakes (including finger wheel, rotary and parallel) 10     *     1   Jan   2007
    Moisture probes 5     *     1   Jan   2007
    Mower conditioners:
        Self-propelled:
            Attachments 8     *     1   Jan   2007
            Prime movers 12     *     1   Jan   2007
        Trailed 8     *     1   Jan   2007
    Super conditioners (hay re-conditioners) 8     *     1   Jan   2007
    Tedders 10     *     1   Jan   2007
    Trailed bale handling assets:
        Big square bale stackers 10     *     1   Jan   2007
        Generally (including accumulators and bale carriers) 15     *     1   Jan   2007
    Windrowers:
        Self-propelled:
            Attachments 8     *     1   Jan   2007
            Prime movers 12     *     1   Jan   2007
        Trailed 8     *     1   Jan   2007
Hop growers' plant:
    Hop picking machines 13   ⅓ 1   Jan   2001
    Kilns 20 1   Jan   2001
Horse stalls (Breeze way, Shed row) 33   ⅓ 1   Jan   2001
Horticultural plants:
    Citrus:
        Grapefruits 30     *     1   Jan   2001
        Lemons 20     *     1   Jan   2001
        Limes 20     *     1   Jan   2001
        Mandarins 25     *     1   Jan   2001
        Oranges 30     *     1   Jan   2001
    Grapevines, dried 15     *     1   Oct   2004
    Grapevines, table 15     *     1   Oct   2004
    Grapevines, wine 20     *     1   Oct   2004
    Nuts:
        Almonds 25     *     1   Jul   2001
        Cashews 25     *     1   Jul   2001
        Chestnuts 25     *     1   Jul   2001
        Hazelnuts 25     *     1   Jul   2001
        Jojoba 30     *     1   Jul   2001
        Macadamia 25     *     1   Jul   2001
        Pecans 25     *     1   Jul   2001
        Pistachios 25     *     1   Jul   2001
        Walnuts 25     *     1   Jul   2001
    Pome:
        Apples 20     *     1   Jan   2001
        Pears 25     *     1   Jan   2001
    Stone Fruit:
        Apricots 10     *     1   Jan   2001
        Cherries 18     *     1   Jan   2001
        Nectarines 10     *     1   Jan   2001
        Olives 30     *     1   Jan   2001
        Peaches 10     *     1   Jan   2001
        Plums 15     *     1   Jan   2001
        Prunes 20     *     1   Jan   2001
    Tropical:
        Avocados 20     *     1   Jan   2001
        Mangoes 30     *     1   Jan   2001
Levee banks and revetments 40 1   Jan   2001
Pea-viners, pea cleaners, vine and straw conveyors 10     *     1   Jul   2016
Silos:
    Ancillary equipment 20 1   Jan   2001
    Grain (metal) [9] 30     *     + 1   Jul   2001
Stud stock and thoroughbred horses 10 1   Jan   2001
Trellis 20 1   Jan   2001
Nursery and floriculture production
(01110 to 01150)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Chemical spraying assets:
    Generally (including broad acre trailed or linkage boom and utility) 10     *     1   Jul   2006
Environmental control assets:
    Boilers (including piping) 20     *     1   Jul   2006
    Control systems 10     *     1   Jul   2006
    Evaporative coolers 10     *     1   Jul   2006
    Heating assets 10     *     1   Jul   2006
    Instruments (including sensors) 10     *     1   Jul   2006
    Retractable screens 8     *     1   Jul   2006
    Ventilation fans 5     *     1   Jul   2006
Fertigation system assets (incorporating control systems, pumps and tanks) 10     *     1   Jul   2006
General assets:
    Bins and pallets 5     *     1   Jul   2006
    Fertiliser spreaders 10     *     1   Jul   2006
    Fumigation assets 5     *     1   Jul   2006
    Pasteurisation assets:
        Pasteurisation rooms 20     *     1   Jul   2006
        Steam boilers 15     *     1   Jul   2006
    Racks 15     *     1   Jul   2006
    Ride on mowers 5     *     1   Jul   2006
    Refrigeration assets:
        Insulation panels used in cool rooms 40     *     1   Jul   2006
        Refrigeration generally 10     *     1   Jul   2006
    Trailers 15     *     1   Jul   2006
    Trolleys 15     *     1   Jul   2006
    Weed mats 5     *     1   Jul   2006
Harvesting assets:
    Bed lifters and diggers 10     *     1   Jul   2006
    Tree spades [10] 15     *#     1   Jul   2006
Packaging assets:
    Bunching and bundling machines 15     *     1   Jul   2006
    Deleafers 15     *     1   Jul   2006
    Grading machines 15     *     1   Jul   2006
Planting assets:
    Benches and tables 10     *     1   Jul   2006
    Conveyors 15     *     1   Jul   2006
    Dibblers and seeders 15     *     1   Jul   2006
    Hoppers 15     *     1   Jul   2006
    Pot, punnet and tray dispensers 12     *     1   Jul   2006
    Potting machines (including pot and bag fillers) 10     *     1   Jul   2006
    Soil elevators 10     *     1   Jul   2006
    Soil mixers 10     *     1   Jul   2006
    Transplanters (plugs and seedlings) 8     *     1   Jul   2006
    Tray and punnet fillers 10     *     1   Jul   2006
    Tray washers 15     *     1   Jul   2006
    Vermiculite dispensers and coverers 15     *     1   Jul   2006
Propagation assets:
    Heated propagators 10     *     1   Jul   2006
    Seedling and punnet trays, reusable 3     *     1   Jul   2006
Turf growing assets:
    Chemical spraying assets:
        Generally (including broad acre trailed or linkage boom and utility) 10     *     1   Jul   2006
    Fertiliser spreaders 10     *     1   Jul   2006
    Field top makers 10     *     1   Jul   2006
    Land planes 25     *     1   Jul   2006
    Line planters 10     *     1   Jul   2006
    Mowers (including reel and rotary mowers) 10     *     1   Jul   2006
    Net layers 10     *     1   Jul   2006
    Power harrows 10     *     1   Jul   2006
    Roll layers 10     *     1   Jul   2006
    Soil aerators 10     *     1   Jul   2006
    Trailers 15     *     1   Jul   2006
    Turf harvesters (including pedestrian and tractor mounted harvesters) [11] 10     *#     1   Jul   2006
    Turf rollers 15     *     1   Jul   2006
    Turf seeders 15     *     1   Jul   2006
    Turf vacuums 10     *     1   Jul   2006
Mushroom growing
(01210)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10     *     1   Jul   2008
Boilers (used for humidification and pasteurisation) 10     *     1   Jul   2008
Casing machines (includes casing mixers) 10     *     1   Jul   2008
Compost phase 1 assets:
    Bunkers 10     *     1   Jul   2008
    Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4     *     1   Jul   2008
    Protective structures 10     *     1   Jul   2008
    Pumps 3     *     1   Jul   2008
Control systems (excluding personal computers) 10     *     1   Jul   2008
Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10     *     1   Jul   2008
Growing systems:
    Shelves:
        Aluminium 15     *     1   Jul   2008
        Other materials 10     *     1   Jul   2008
    Trays:
        Wood 5     *     1   Jul   2008
Mushroom graders 5     *     1   Jul   2008
Sheds 40     *     1   Jul   2008
Slicing machines 5     *     1   Jul   2008
Spawning machines (including supplement machines) 12     *     1   Jul   2008
Trolleys 10     *     1   Jul   2008
Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls):
    Growing 15     *     1   Jul   2008
    Peak heat and spawn running 10     *     1   Jul   2008
Vacuum coolers 10     *     1   Jul   2008
Weighing machines 10     *     1   Jul   2008
Vegetable growing (under cover)
(01220)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Hydroponic growing assets (including cut flower growing):
    Hanging gutters 10     *     1   Jul   2007
    Troughs 10     *     1   Jul   2007
Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150)
Vegetable growing (outdoors) and sugar cane growing
(01230 and 01510)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Chemical spraying assets:
    Generally 10     *     1   Jul   2007
    Self-propelled 8     *     1   Jul   2007
Fertilizer spreaders:
    Generally 10     *     1   Jul   2007
    Spinner 5     *     1   Jul   2007
General assets:
    Bins:
        Plastic 10     *     1   Jul   2007
        Timber 5     *     1   Jul   2007
    Mulch layers 12     *     1   Jul   2007
    Mulch lifters 12     *     1   Jul   2007
    Mulchers 8     *     1   Jul   2007
    Rakes (eg cane trash rakes) 10     *     1   Jul   2007
    Slashers 8     *     1   Jul   2007
Harvesting assets:
    Cane haul out bins 12     *     1   Jul   2007
    Harvesters (including cane, carrot, onion, potato and tomato) [12] 10     *#     1   Jul   2007
    Harvesting aids (incorporating trailers and conveyor belts) 15     *     1   Jul   2007
    Onion lifters [13] 10     *#     1   Jul   2007
    Trailers 15     *     1   Jul   2007
    Windrowers (including potato diggers, onion and potato windrowers) [14] 10     *#     1   Jul   2007
Planting assets:
    Billet planters 12     *     1   Jul   2007
    Potato cutters 15     *     1   Jul   2007
    Potato planters 10     *     1   Jul   2007
    Precision seeders 10     *     1   Jul   2007
    Transplanters:
        Automated 7     *     1   Jul   2007
        Manual 10     *     1   Jul   2007
Tillage assets:
    Generally 15     *     1   Jul   2007
    Power take-off (PTO) operated (including rotary hoes and power harrows) 8     *     1   Jul   2007
Trellising assets:
    Stake drivers 12     *     1   Jul   2007
    Stake pullers 12     *     1   Jul   2007
    Trellising (incorporating stakes and wire) 5     *     1   Jul   2007
    Wire winders 15     *     1   Jul   2007
Fruit growing
(01310 to 01360 and 01390)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Cleaning and mulching assets:
    Mowers (including zero turn and ride on) 8     *     1   Jul   2008
    Mulchers 6     *     1   Jul   2008
    Slashers 8     *     1   Jul   2008
    Sweeper attachments 10     *     1   Jul   2008
Crop protection assets:
    Applicators (including temporary bird netting applicators and vine cover rollers) 15     *     1   Jul   2008
    Banana bagging machines 10     *     1   Jul   2008
    Banana ripening bags 3     *     1   Jul   2008
    Sprayers 10     *     1   Jul   2008
    Temporary bird netting 5     *     1   Jul   2008
    Under vine weeder 10     *     1   Jul   2008
    Vine covers 3     *     1   Jul   2008
Dried fruit assets:
    Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15     *     1   Jul   2008
    Drying sheets (including ground sheets) 10     *     1   Jul   2008
    Trays 10     *     1   Jul   2008
Fertilising assets:
    Fertigation systems:
        Pumps 3     *     1   Jul   2008
        Tanks 10     *     1   Jul   2008
    Spreaders:
        Generally 10     *     1   Jul   2008
        Spinners 5     *     1   Jul   2008
General assets:
    Bins:
        Plastic 10     *     1   Jul   2008
        Timber 5     *     1   Jul   2008
    Crates (including picking lugs) 5     *     1   Jul   2008
    Elevating work platforms 10     *     1   Jul   2008
    Frost fans 15     *     1   Jul   2008
    Mulch layers 12     *     1   Jul   2008
    Mulch lifters 12     *     1   Jul   2008
    Orchard ladders 10     *     1   Jul   2008
    Post driver/hole diggers 10     *     1   Jul   2008
    Refractometers 10     *     1   Jul   2008
    Water pressure cleaners 5     *     1   Jul   2008
Harvesting assets:
    Grape harvesters [15] 10     *#     1   Jul   2008
    Harvest aids 15     *     1   Jul   2008
    Picking bags 3     *     1   Jul   2008
    Picking platforms 10     *     1   Jul   2008
    Picking trolleys 5     *     1   Jul   2008
    Trailers (including grape chaser bins) 15     *     1   Jul   2008
    Tree shakers [16] 10     *#     1   Jul   2008
Planting assets:
    Hole burners 10     *     1   Jul   2008
    Planters 12     *     1   Jul   2008
    Tree guards 2     *     1   Jul   2008
    Trellising 20     *     1   Jul   2008
    Weed matting 5     *     1   Jul   2008
Pruning assets:
    Chain saws 3     *     1   Jul   2008
    Electric hand pruners 3     *     1   Jul   2008
    Manual hand pruners 2     *     1   Jul   2008
    Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10     *     1   Jul   2008
    Pneumatic pruners:
        Compressors 10     *     1   Jul   2008
        Hand tools 5     *     1   Jul   2008
    Vine leaf removers 15     *     1   Jul   2008
Tillage assets:
    Generally 15     *     1   Jul   2008
    Power take-off (PTO) operated (including rotary hoes and power harrows) 8     *     1   Jul   2008
Coffee, olive and tree nut growing
(01370, 01390 and 01590)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Chemical spraying assets (including air blast sprayers and linkage sprayers) 10     *     1   Jul   2007
Cleaning and mulching assets:
    Blowers 10     *     1   Jul   2007
    Mowers (including zero turn and ride on) 8     *     1   Jul   2007
    Mulchers 8     *     1   Jul   2007
    Slashers 10     *     1   Jul   2007
    Sweeper attachments 10     *     1   Jul   2007
Fertilizer spreaders 10     *     1   Jul   2007
General assets:
    Bins:
        Plastic 10     *     1   Jul   2007
        Timber 5     *     1   Jul   2007
    Stakes (including trellising) 3     *     1   Jul   2007
Harvesting assets:
    Bankouts (almonds) 15     *     1   Jul   2007
    Catcher nets 10     *     1   Jul   2007
    Elevators (almonds) 12     *     1   Jul   2007
    Harvesters [17] :
        Coffee 10     *#     1   Jul   2007
        Harvesting pole rakes 5     *     1   Jul   2007
        Olive 10     *#     1   Jul   2007
        Nuts:
            Generally 10     *#     1   Jul   2007
            Macadamia mower mounted 8     *     1   Jul   2007
            Pick ups (eg almonds) 12     *#     1   Jul   2007
            Sweepers 12     *#     1   Jul   2007
            Tree shakers 10     *#     1   Jul   2007
        Reservoir carts (almonds) 15     *     1   Jul   2007
        Trailers 15     *     1   Jul   2007
Pruning assets:
    Chain saws 5     *     1   Jul   2007
    Electric hand pruners 3     *     1   Jul   2007
    Manual hand pruners 2     *     1   Jul   2007
    Pneumatic pruners:
        Compressor 10     *     1   Jul   2007
        Hand tools 5     *     1   Jul   2007
Sheep farming
(01410)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Crutching machines, portable type 10     *     1   Jan   2007
Dipping and spraying assets for parasite control:
    Jet spray system assets (including the race or handler dedicated to the jet spray system) 10     *     1   Jan   2007
    Mobile plunge dips 5     *     1   Jan   2007
Feeders (including grain feeders, oat feeders, hay feeders) 15     *     1   Jan   2007
Footbaths 10     *     1   Jan   2007
Instruments for measuring wool fibre fineness, laser type 10     *     1   Jan   2007
Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5     *     1   Jan   2007
Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15     *     1   Jan   2007
Weigh bars, weigh indicators and weigh platforms 10     *     1   Jan   2007
Yards, races, leadup systems and loading ramps:
    Permanent types 40     *     1   Jan   2007
    Portable types 25     *     1   Jan   2007
Woolshed assets:
    Grinding machines for sharpening cutters 30     *     1   Jan   2007
    Shearing machines 30     *     1   Jan   2007
    Shearing or crutching handpieces 10     *     1   Jan   2007
    Wool bale movers 10     *     1   Jan   2007
    Wool presses 20     *     1   Jan   2007
    Wool tables, steel types 20     *     1   Jan   2007
    Woolsheds and shearing sheds 50     *     1   Jan   2007
Beef cattle farming
(01420)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Cattle handling assets:
    Calf cradles 10     *     1   Jan   2007
    Cattle crushes (hydraulic and manual) 10     *     1   Jan   2007
    NLIS and other readers 5     *     1   Jan   2007
    Scales, weigh indicators and loading bars 5     *     1   Jan   2007
Cattle yards (including races and coolers (steel and timber)):
    Permanent types 30     *     1   Jan   2007
    Portable types 20     *     1   Jan   2007
Feed bins (including hay racks) [18] 15     *     + 1   Jan   2007
Feed handling assets:
    Bale feeders 10     *     1   Jan   2007
    Feed mixers 10     *     1   Jan   2007
    Silage and feedout wagons 10     *     1   Jan   2007
Loading ramps 20     *     1   Jan   2007
Manure and fertilizer spreaders 10     *     1   Jan   2007
Saddlery and harness 10     *     1   Jan   2007
Beef cattle feedlots
(01430)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Cattle handling assets:
    Cattle crushes (hydraulic and manual) 6     *     1   Jan   2007
    Cattle induction and transfer yards (steel and timber) 20     *     1   Jan   2007
    Cattle treatment yards (steel and timber) 20     *     1   Jan   2007
    Cattle wash yards (steel and timber) 20     *     1   Jan   2007
    NLIS and other readers 5     *     1   Jan   2007
    Scales, weigh indicators and loading bars 5     *     1   Jan   2007
Cattle pen assets:
    Bunk sweepers 8     *     1   Jan   2007
    Cattle pen infrastructure assets:
        Feed bunks or troughs and aprons 20     *     1   Jan   2007
        Feed roads 20     *     1   Jan   2007
        Pen earthworks 20     *     1   Jan   2007
        Pen fences and gates (steel and timber) 20     *     1   Jan   2007
        Shade structures 20     *     1   Jan   2007
    Pen scrapers 10     *     1   Jan   2007
Feed milling and handling assets:
    Ancillary grain handling equipment:
        Augers 10     *     1   Jan   2007
        Conveyors and elevators 15     *     1   Jan   2007
    Bulk and segregated commodity storage facilities (incorporating bunkers) 30     *     1   Jan   2007
    Feed mixers 7     *     1   Jan   2007
    Feed mixer trucks 7     *     1   Jan   2007
    Grain cleaners 10     *     1   Jan   2007
    Grain processing assets:
        Roller mills 15     *     1   Jan   2007
        Steam flaking chests 15     *     1   Jan   2007
        Steam flaking surge bins 15     *     1   Jan   2007
        Tempering silos:
            Glass fused to steel 50     *     1   Jan   2007
            Stainless steel 15     *     1   Jan   2007
            Galvanised steel 12     *     1   Jan   2007
    Receival pits and hoppers 25     *     1   Jan   2007
    Roughage processing assets (including tub rinders) 7     *     1   Jan   2007
    Sampling and testing assets 5     *     1   Jan   2007
    Silos and bins used for storing dry grain: [19]
        Concrete 50     *     + 1   Jan   2007
        Steel 20     *     + 1   Jan   2007
    Tank storages for liquid feed supplements 15     *     1   Jan   2007
Loading ramps 20     *     1   Jan   2007
Manure composting and screening machines 15     *     1   Jan   2007
Dairy cattle farming
(01600)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Automatic calf feeders 10     *     1   Jul   2016
Barn fed dairy farms:
    Bulk and segregated commodity storage facilities (incorporating bunkers) 30     *     1   Jul   2007
    Exercise yards 20     *     1   Jul   2007
    Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20     *     1   Jul   2007
Cattle handling assets:
    Air operated gates 10     *     1   Jul   2007
    All terrain vehicles (ATVs) 3     *     1   Jul   2007
    Automatic drafting systems 7     *     1   Jul   2007
    Automatic ID systems 7     *     1   Jul   2007
    Automatic weighing systems and cattle scales 5     *     1   Jul   2007
    Backing gates 15     *     1   Jul   2007
    Calf cradles 10     *     1   Jul   2007
    Cattle crushes (including automatic) 10     *     1   Jul   2016
    Cattle laneways 30     *     1   Jul   2007
    Cattle yards (including loading ramps) 30     *     1   Jul   2007
    Dairy milking sheds 30     *     1   Jul   2007
    Dairy yards and races 20     *     1   Jul   2007
    Teat spraying systems:
        Automatic 7     *     1   Jul   2007
        Manual 10     *     1   Jul   2007
Clean up assets:
    High pressure pumps and hoses 10     *     1   Jul   2007
    Hot water services 10     *     1   Jul   2016
    Milk line washing systems:
        Automatic 10     *     1   Jul   2007
        Manual 10     *     1   Jul   2007
Feed milling and handling assets:
    Augers 10     *     1   Jul   2007
    Conveyors and elevators 15     *     1   Jul   2007
    Feed mixers 7     *     1   Jul   2007
    Feed pads and bunkers 30     *     1   Jul   2007
    Feeding systems:
        Automatic 12     *     1   Jul   2007
        Manual 15     *     1   Jul   2007
    Grain mills (including roller mills, disc mills and hammer mills) 15     *     1   Jul   2007
    Manure spreaders 10     *     1   Jul   2007
    Silage pits 40     *     1   Jul   2007
    Silage wagons 10     *     1   Jul   2007
    Silos (steel) [20] 20     *     + 1   Jul   2007
    Telescopic handlers 10     *     1   Jul   2007
    Tub grinders 7     *     1   Jul   2007
Milking and milk handling assets:
    Automatic cluster removers 10     *     1   Jul   2007
    Bailing systems:
        Herringbone (including swing over, double up and rapid exit) 15     *     1   Jul   2007
        Rotary 15     *     1   Jul   2007
        Walk through 15     *     1   Jul   2007
    Filters 15     *     1   Jul   2016
    Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15     *     1   Jul   2007
    Milk meters and recording jars (including conductivity sensors) 10     *     1   Jul   2007
    Milk vats 25     *     1   Jul   2016
    Plate coolers 15     *     1   Jul   2007
    Receivers 15     *     1   Jul   2007
    Refrigeration compressors 10     *     1   Jul   2007
Robotic milking system assets:
    Air compressors 5     *     1   Jul   2016
    Automated milking systems:
        Rotary 10     *     1   Jul   2016
        Single box and multi box 10     *     1   Jul   2016
    Automatic feeding systems 10     *     1   Jul   2016
    Automatic footbaths 8     *     1   Jul   2016
    Control systems (excluding personal computers) - see Table B Control systems and control system assets
    Cow comfort systems:
        Cow brushes 3     *     1   Jul   2016
        Rubber matting 7     *     1   Jul   2016
    Cow identification systems (including weights, bands, numbers and transponders) 7     *     1   Jul   2016
    Cow traffic systems 7     *     1   Jul   2016
    Milk chillers/plate coolers/energy recovery systems 10     *     1   Jul   2016
    Vacuum pumps 7     *     1   Jul   2016
Poultry farming for breeding, eggs and meat
(01710 to 01720)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Animal housing environmental control assets:
    Control systems (excluding personal computers) 10     *     1   Jan   2007
    Curtains:
        Baffles, brooders 10     *     1   Jan   2007
        Sidewalls 5     *     1   Jan   2007
        Tunnel inlets 10     *     1   Jan   2007
    Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10     *     1   Jan   2007
    Foggers 10     *     1   Jan   2007
    Heaters 15     *     1   Jan   2007
    Minimum vents (including cabling) 12     *     1   Jan   2007
    Sensors 4     *     1   Jan   2007
    Tunnel inlet panels 15     *     1   Jan   2007
    Ventilation fans:
        Exhaust fans (tunnel, minivent) 12     *     1   Jan   2007
        Stirrer fans 15     *     1   Jan   2007
Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20     *     1   Jan   2007
Cages (for egg layers) 20     *     1   Jan   2007
Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15     *     1   Jan   2007
Egg conveyors (including drive units) 15     *     1   Jan   2007
Egg counters 15     *     1   Jan   2007
Egg elevators (including drive units) 15     *     1   Jan   2007
Egg grading and packing assets:
    Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10     *     1   Jan   2007
    Pallet levellers (coil spring) 25     *     1   Jan   2007
    Palletisers 10     *     1   Jan   2007
    Trolley lifters 15     *     1   Jan   2007
Farm trolleys:
    Chicken transport 10     *     1   Jan   2007
    Egg transport 10     *     1   Jan   2007
Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10     *     1   Jan   2007
Generators (emergency) 20     *     1   Jan   2007
Hanging cable systems (for feeders, drinkers and nest housing) 15     *     1   Jan   2007
Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15     *     1   Jan   2007
Manure conveyors (including drive units) 10     *     1   Jan   2007
Nest housing (including slatted walkways) 15     *     1   Jan   2007
Silos for feed: [21]
    Metal 20     *     + 1   Jan   2007
    Ancillary equipment:
        Augers 10     *     1   Jan   2007
        Conveyors and elevators 15     *     1   Jan   2007
Water assets:
    Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10     *     1   Jan   2007
Winches 10     *     1   Jan   2007
Poultry hatcheries
(01710 to 01720)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Air handlers 20     *     1   Jan   2007
Boilers 20     *     1   Jan   2007
Candling equipment 20     *     1   Jan   2007
Chick counters 20     *     1   Jan   2007
Chilled water plants 20     *     1   Jan   2007
Control systems (excluding personal computers) 10     *     1   Jan   2007
Condensers/heat exchangers 10     *     1   Jan   2007
Conveyors 20     *     1   Jan   2007
Generators (emergency) 20     *     1   Jan   2007
Hatcher baskets 10     *     1   Jan   2007
Hatcher trolleys/dollies 10     *     1   Jan   2007
Hatchers (including integrated controller units) 20     *     1   Jan   2007
Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40     *     1   Jan   2007
Macerators 20     *     1   Jan   2007
Separators - chick and egg 20     *     1   Jan   2007
Setter trays 10     *     1   Jan   2007
Setter trolley unloaders 20     *     1   Jan   2007
Setter trolleys 10     *     1   Jan   2007
Setters/incubators (including integrated controller unit) 20     *     1   Jan   2007
Stacker/destacker systems 20     *     1   Jan   2007
Transfer machines - farm trolley to setter trolley 20     *     1   Jan   2007
Transfer machines - setter tray to hatcher basket 20     *     1   Jan   2007
Vaccinators 15     *     1   Jan   2007
Vacuum/auger systems (waste) 20     *     1   Jan   2007
Washing assets 20     *     1   Jan   2007
Pig farming
(01920)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Animal housing assets:
    Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20     *     1   Jul   2008
    Curtains - sidewalls 10     *     1   Jul   2008
    Floors (suspended types):
        Concrete 10     *     1   Jul   2008
        Plastic 10     *     1   Jul   2008
        Steel 5     *     1   Jul   2008
Control systems (excluding personal computers) 10     *     1   Jul   2008
Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10     *     1   Jul   2008
Effluent separators/effluent fan extractors 10     *     1   Jul   2008
Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10     *     1   Jul   2008
Fans:
    Exhaust (tunnel, minivent) 10     *     1   Jul   2008
    Stirrer 10     *     1   Jul   2008
Farrowing crates 10     *     1   Jul   2008
Generators (emergency) 20     *     1   Jul   2008
Heaters and heat lamps 5     *     1   Jul   2008
High pressure cleaners 3     *     1   Jul   2008
Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5     *     1   Jul   2008
Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10     *     1   Jul   2008
Milling assets 10     *     1   Jul   2008
Mixing assets 10     *     1   Jul   2008
Pens (including fences, gates, stalls, farrowing crates, ramps) 10     *     1   Jul   2008
Silos: [22]
    Grain storage 20     *     + 1   Jul   2008
    Readyfeed 10     *     + 1   Jul   2008
Tank storage for liquid feed supplements 20     *     1   Jul   2008
Water assets:
    Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10     *     1   Jul   2008
    Effluent tanks (concrete) 20     *     1   Jul   2008
Weigh bars, weigh indicators and weigh platforms 5     *     1   Jul   2008
Aquaculture
(02011 to 02039)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Aeration assets:
    Direct supply systems (including paddlewheels and aspirators):
        Fresh water 6     *     1   Jul   2007
        Salt water [23] 3     *     1   Jul   2007
    Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10     *     1   Jul   2007
Aquaculture tanks:
    Concrete 20     *     1   Jul   2007
    Fibreglass 15     *     1   Jul   2007
    Polyethylene (PE) 20     *     1   Jul   2007
    Raceways 20     *     1   Jul   2007
    Transport of live products 10     *     1   Jul   2007
Bins and crates 5     *     1   Jul   2007
Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)
Control systems 10     *     1   Jul   2007
Cooling assets (including water chillers) 10     *     1   Jul   2007
Environmental control structures and protective structures used in salt water environment 15     *     1   Jul   2007
Feeders (including belt, pendulum, scatter and blower) 5     *     1   Jul   2007
Graders 10     *     1   Jul   2007
Harvesting nets 4     *     1   Jul   2007
Hatching assets (including hatching containers) 10     *     1   Jul   2007
Heating assets:
    Direct heating system (including immersion heaters):
        Fresh water 10     *     1   Jul   2007
        Salt water 5     *     1   Jul   2007
    Indirect heating system (including heat exchangers and passive heating) 10     *     1   Jul   2007
Instruments (including sensors and water quality meters) 5     *     1   Jul   2007
Oyster farming assets:
    Baskets 8     *     1   Jul   2007
    Oyster growing structures (incorporating posts and racks or lines) 10     *     1   Jul   2007
    Rumblers 10     *     1   Jul   2007
    Sticks 5     *     1   Jul   2007
    Trays:
        Plastic 8     *     1   Jul   2007
        Timber 5     *     1   Jul   2007
    Vats, treatment 15     *     1   Jul   2007
Power supply assets, emergency or standby:
    Generators (incorporating attached engine management and generator monitoring instruments) 15     *     1   Jul   2007
Processing assets:
    Conveyors, elevators and hoppers 10     *     1   Jul   2007
    Cookers 10     *     1   Jul   2007
    Packaging assets (including vacuum and modified atmospheric packing) 10     *     1   Jul   2007
Refrigeration assets:
    Insulation panels in cool or freezer rooms used in salt water environment 20     *     1   Jul   2007
Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10     *     1   Jul   2007
Water assets:
    Aquaculture channels and ponds 20     *     1   Jul   2007
    Liners and erosion matting for ponds and channels 15     *     1   Jul   2007
    Pipes and pipelines:
        Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10     *     1   Jul   2007
        In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30     *     1   Jul   2007
    Pumps:
        Generally:
            Fresh water 10     *     1   Jul   2007
            Salt water 5     *     1   Jul   2007
        Single phase transfer pumps:
            Fresh water 5     *     1   Jul   2007
            Salt water 3     *     1   Jul   2007
    Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10     *     1   Jul   2007
Weighing machines 5     *     1   Jul   2007
Forestry and logging
(03010 to 03020)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Logging plant:
    Cable systems (including winches and high leads) 8     *     1   Jan   2001
    Forwarders 8     *     1   Jan   2001
    Harvesters and feller bunchers (includes heads) 7     *     1   Jan   2001
    Log trailers 10     *     1   Jan   2001
    Saws:
        Mobile 8     *     1   Jan   2001
        Portable chain 2     *     1   Jan   2001
    Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7     *     1   Jan   2001
Fishing
(04111 to 04199)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Fishing plant:
    Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)
    Fish holding baskets 10 1   Jan   2001
    Purse seine fishing net 5 1   Jan   2001
Other agriculture and fishing support services
(05290)
ASSET LIFE
(YEARS) 		REVIEWED DATE OF
APPLICATION
Pulse and seed processing assets:
    Harvesting assets:
        Headers - flex drapers/pea pluckers 5     *     1   Jul   2017
        Land rollers - steel 8     *     1   Jul   2017
    Packaging assets:
        Bagging machines 10     *     1   Jul   2017
        Bag sewers - see Table B Packaging machines
        Labellers 5     *     1   Jul   2017
        Palletisers and depalletisers - see Table B Packaging machines
        Platform scales 10     *     1   Jul   2017
        Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines
    Processing assets:
        Cleaning and pre-cleaning assets:
            Air screen 15     *     1   Jul   2017
            Flat bed 8     *     1   Jul   2017
            Screens 10     *     1   Jul   2017
        Conditioning assets:
            Clippers/debearders 9     *     1   Jul   2017
            Conditioning units/drying units/heaters 7     *     1   Jul   2017
            Hullers 15     *     1   Jul   2017
        Mixers 12     *     1   Jul   2017
        Seed treaters 10     *     1   Jul   2017
        Separating assets:
            Gravity tables 15     *     1   Jul   2017
            Rotary sieves 10     *     1   Jul   2017
            Indented cylinders 15     *     1   Jul   2017
            Spirals 15     *     1   Jul   2017
        Splitters 12     *     1   Jul   2017
    Product and raw material handling and receiving assets:
        Augers 12     *     1   Jul   2017
        Chaser bins 15     *     1   Jul   2017
        Crates:
            Wooden 5     *     1   Jul   2017
            Wooden (mesh reinforced) 20     *     1   Jul   2017
        Elevators (including bucket elevators) 15     *     1   Jul   2017
        Field bins 10     *     1   Jul   2017
        Silos - conditioning 20     *     1   Jul   2017
        Tubulators/Mobile belt conveyors/Belt shifters 10     *     1   Jul   2017
        Weighbridges - See Table B Weighbridges
    Quality control assets:
        Magnets 7     *     1   Jul   2017
        Metal detectors 8     *     1   Jul   2017
    Sorting and sizing assets:
        Colour sorters 8     *     1   Jul   2017
    Support assets:
        Air Compressors 7     *     1   Jul   2017
        Extraction assets (including dust collectors and fans) 9     *     1   Jul   2017

Not previously issued as a draft

References

ATO references:
NO 1-HHM96UX

Previous Rulings/Determinations:
TR 2013/4
TR 2014/4
TR 2015/2
TR 2016/1
TR 2017/2
TR 2018/4

ISSN: 2205-6122

Subject References:
depreciation
depreciation rate
effective life

Business Line:  PGI

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 2019 (No. 1)

TR 2019/5 history
  Date: Version: Change:
  26 June 2019 Original ruling  
You are here 22 April 2020 Consolidated ruling  

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