Legislative Instrument

Income Tax (Effective Life of Depreciating Assets) Determination 2015

I, ANNAMARIA CAREY, Assistant Commissioner, Public Groups and International make this determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.

 

 

 

Annamaria Carey

Assistant Commissioner, Public Groups and International

Dated:  27 May 2015

 

 

1 Name of Determination

  This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015.

2 Commencement

  This Determination commences on 1 July 2015.

3 Revocation of previous instrument

  Income Tax (Effective Life of Depreciating Assets) Determination 2001 – F2005B01944, registered on the 18/08/2005 is revoked on the commencement of this determination.

4 Effective Life of Depreciating Assets

(1)     For subsection 40-100(1) of the Income Tax Assessment Act 1997, the effective life of depreciating assets is specified in Tables A and B.

(2)     If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows:

(a)     if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset;

(b)     if the asset:

(i)       does not correspond exactly to a description in Table A for the industry in which the asset is used; but

(ii)       satisfies the general description of asset used in the functional process of that industry —

             its effective life is the life specified in Table A for that class of asset;

(c)      if:

(i)       paragraphs (a) and (b) do not apply to the asset; and

(ii)       the asset corresponds to a description in Table B —

             its effective life is the life specified with that description.

Note      Table A is intended to describe assets:

•             that are peculiar to a particular industry; or

•       for which a particular effective life is appropriate because of the way in which a particular industry uses the asset.

The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes.

(3)     If:

(a)     the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and

(b)     the asset corresponds to a description in Table B —

the effective life of the asset is the life specified with that description.

Note      If Tables A and B are not used, or cannot be used because:

•             the asset is not used in an industry specified in Table A; and

•             Table B has no description that corresponds to the asset —

the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997.

5 Definitions – meaning of symbols used in Tables A and B

  An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner’s effective life determinations.

  A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997.

  

 

Schedule

Table A as at 1 July 2015

Effective lives (Industry categories)

 

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

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 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 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

20

*

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

Water pressure cleaners

5

*

1 Jul 2008

 

Agriculture

(01110 to 01990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Bee farming plant:

 

 

 

 Beehives

131/3

 

1 Jan 2001

 Processing plant

20

 

1 Jan 2001

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

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

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

62/3

#

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

131/3

 

1 Jan 2001

 Kilns

20

 

1 Jan 2001

Horse stalls (Breeze way, Shed row)

331/3

 

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 Jan 2001

Silos:

 

 

 

 Ancillary equipment

20

 

1 Jan 2001

 Grain (metal)

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

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)

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)

10

*#

1 Jul 2007

 Harvesting aids (incorporating trailers and conveyor  belts)

15

*

1 Jul 2007

 Onion lifters

10

*#

1 Jul 2007

 Trailers

15

*

1 Jul 2007

 Windrowers (including potato diggers, onion and  potato windrowers)

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

 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

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

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

 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:

 

 

 

  Coffee

10

*#

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

  Harvesting pole rakes

5

*

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

 Woolsheds and shearing sheds

50

*

1 Jan 2007

 Wool tables, steel types

20

*

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

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:

 

 

 

  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 2007

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

10

*

1 Jul 2007

 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 2007

 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 pads and bunkers

30

*

1 Jul 2007

 Feeding systems:

 

 

 

  Automatic

12

*

1 Jul 2007

  Manual

15

*

1 Jul 2007

 Feed mixers

7

*

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

*

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 2007

 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 2007

 Plate coolers

15

*

1 Jul 2007

 Receivers

15

*

1 Jul 2007

 Refrigeration compressors

10

*

1 Jul 2007

 

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:

 

 

 

 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 trolleys/dollies

10

*

1 Jan 2007

Hatcher baskets

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:

 

 

 

 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

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

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)

 

 

 

Cooling assets (including water chillers)

10

*

1 Jul 2007

Control systems

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 and     polyvinylchloride including lay flat hoses)

10

*

1 Jul 2007

  In ground (polyethylene and polyvinylchloride)

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

 

MINING

(06000 to 10900)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Crushing and milling assets:

 

 

 

 Crushers:

 

 

 

  Cone and gyratory

25

*

1 Jul 2003

  Feeder breaker

20

*

1 Jul 2003

  Generally

25

*

1 Jul 2003

  Impact and rotary

20

*

1 Jul 2003

  Jaw

25

*

1 Jul 2003

  Roller (including roll sizers)

20

*

1 Jul 2003

 Grinding mills:

 

 

 

  Ball and rod

25

*

1 Jul 2003

  Generally

25

*

1 Jul 2003

  Hammer

15

*

1 Jul 2003

  SAG (autogenous)

25

*

1 Jul 2003

Hydrometallurgy and Pyrometallurgy assets:

 

 

 

 Adsorption process assets

20

*

1 Jul 2003

 Agglomeration (pelletizing) assets

25

*

1 Jul 2003

 Calcination process assets (including kilns)

25

*

1 Jul 2003

 Casting process assets for casting billets or ingots

30

*

1 Jul 2003

 Converting process assets (including rotatable  cylindrical furnaces)

30

*

1 Jul 2003

 Cooling process assets (including cooling towers)

25

*

1 Jul 2003

 Counter current decantation (CCD) process assets

20

*

1 Jul 2003

 Drying process assets (including rotary dryers,  spray dryers and indirect heat exchanger dryers)

25

*

1 Jul 2003

 Electrolysis process assets (including  electrowinning process and electro refining process  assets including tanks)

20

*

1 Jul 2003

 Filtration process assets

15

*

1 Jul 2003

 Gas cleaning process assets (including electrostatic  precipitators and baghouses)

20

*

1 Jul 2003

 Gas recovery process assets (including stripping  and absorption assets)

25

*

1 Jul 2003

 Ion exchange process assets

15

*

1 Jul 2003

 Leaching process assets:

 

 

 

  Atmospheric

15

*

1 Jul 2003

  Generally

25

*

1 Jul 2003

  Pressure

25

*

1 Jul 2003

 Neutralisation process assets

20

*

1 Jul 2003

 Pots and ladles used for molten materials

30

*

1 Jul 2003

 Precipitation process assets (including tanks and  agitators)

20

*

1 Jul 2003

 Pressure vessels

30

*

1 Jul 2003

 Roasting process assets (including kilns and  furnaces)

30

*

1 Jul 2003

 Sintering process assets (including continuous  sintering machines)

30

*

1 Jul 2003

 Smelting process assets (including furnaces)

25

*

1 Jul 2003

 Solution treatment and metal recovery assets

20

*

1 Jul 2003

 Solvent extraction process assets (including  mixer‑settler units)

20

*

1 Jul 2003

 Tailings stills

20

*

1 Jul 2003

Infrastructure support assets:

 

 

 

 Compressors

15

*

1 Jul 2003

 Control systems and communication systems  assets:

 

 

 

  Generally

10

*

1 Jul 2003

  Instruments

10

*

1 Jul 2003

  Towers or other supporting structures

30

*

1 Jul 2003

 Electrical infrastructure assets (including power  reticulation, substations, switchgear and  transformers)

25

*

1 Jul 2003

 Mineral treatment structure

40

*

1 Jul 2003

 Pipes and pipelines (including valves and fittings):

 

 

 

  Generally

25

*

1 Jul 2003

  Slurry pipework within processing facility    (including slurry pipe to thickener)

10

*

1 Jan 2006

 Pumps:

 

 

 

  Generally

20

*

1 Jul 2003

  Positive displacement pumps

15

*

1 Jul 2003

Materials handling assets:

 

 

 

 Belt magnets, samplers, metal detectors and  analysers

15

*

1 Jul 2003

 Bins, chutes, hoppers, bunkers and silos

30

*

1 Jul 2003

 Bucket elevators

25

*

1 Jul 2003

 Conveyors

25

*

1 Jul 2003

 Feeders:

 

 

 

  Generally (including apron and belt)

20

*

1 Jul 2003

  Vibrating

15

*

1 Jul 2003

 Fuel storage tanks

30

*

1 Jul 2003

 Gas storage tanks and spheres

25

*

1 Jul 2003

 Grizzly bars and scalpers

25

*

1 Jul 2003

 Overhead cranes/gantries

30

*

1 Jul 2003

 Stacks (chimney)

30

*

1 Jul 2003

 Stockpile assets:

 

 

 

  Reclaim tunnel flow valves and activators

25

*

1 Jul 2003

  Stackers, reclaimers and stacker/reclaimers

25

*

1 Jul 2003

  Train loaders

30

*

1 Jul 2003

  Trippers/stackers and stacking conveyor    systems

25

*

1 Jul 2003

  Tunnel vent and exhaust fans

15

*

1 Jul 2003

 Water recycling facilities

20

*

1 Jul 2003

 Water storage tanks

30

*

1 Jul 2003

 Weighing machines (including weighers for feeders  and conveyors)

20

*

1 Jul 2004

Mineral dressing assets:

 

 

 

 Classification, gravity separation and dewatering  assets:

 

 

 

  Centrifuges

15

*

1 Jul 2003

  Cyclones:

 

 

 

   Dense medium and heavy medium

8

*

1 Jul 2003

   Generally (including classifying, desliming,     and hydrocyclones)

15

*

1 Jul 2003

  Generally

18

*

1 Jul 2003

  Hydraulic classifiers and teetered bed    separators

20

*

1 Jul 2003

  Jigs

25

*

1 Jul 2003

  Pneumatic tables and air separators

25

*

1 Jul 2003

  Settling cones

25

*

1 Jul 2003

  Shaking tables

25

*

1 Jul 2003

  Sluices and cone concentrators

25

*

1 Jul 2003

  Spirals

12

*

1 Jul 2003

 Electrostatic separation assets

20

*

1 Jul 2003

 Filtration assets (including pressure filtration and  vacuum filtration equipment)

15

*

1 Jul 2003

 Flotation assets (including tanks, launders,  agitators, air supply and reagent dosing equipment)

20

*

1 Jul 2003

 Magnetic separation assets (including cross belt,  drum and disc types)

20

*

1 Jul 2003

 Screening assets

15

*

1 Jul 2003

 Thickening assets

25

*

1 Jul 2003

Port assets – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)

 

 

 

Railway infrastructure assets and rolling‑stock – see Table A Rail freight and passenger transport services (47100 to 47200)

 

 

 

Surface mobile mining machines:

 

 

 

 Bucket wheel excavators

30

*

1 Jul 2002

 Compressors

20

*

1 Jul 2002

 Cranes

20

*

1 Jul 2002

 Dozers

9

*

1 Jul 2002

 Draglines

30

*

1 Jul 2002

 Drill rigs (Production)

10

*

1 Jul 2002

 Electric rope shovels

25

*

1 Jul 2002

 Generators

10

*

1 Jul 2002

 Graders

10

*

1 Jul 2002

 Hydraulic excavators (including hydraulic front  shovels)

10

*

1 Jul 2002

 Lighting systems

10

*

1 Jul 2002

 Off highway trucks (including articulated, rigid dump,  service, fuel and water trucks)

10

*

1 Jul 2002

 Rollers

15

*

1 Jul 2002

 Scrapers

7

*

1 Jul 2002

 Skid steer loader

7

*

1 Jul 2002

 Tool carriers

10

*

1 Jul 2002

 Wheel loaders

8

*

1 Jul 2002

Tailings dams

20

 

1 Jan 2001

Underground mobile mining machines:

 

 

 

 Compressors

10

*

1 Jul 2002

 Continuous haulage systems

10

*

1 Jul 2002

 Continuous miners

10

*

1 Jul 2002

 Drill rigs:

 

 

 

  Diamond

20

*

1 Jul 2002

  Production

7

*

1 Jul 2002

 Feeder breakers

15

*

1 Jul 2002

 Graders

10

*

1 Jul 2002

 Jumbos

10

*

1 Jul 2002

 Load‑haul‑dump machines

6

*

1 Jul 2002

 Long‑wall equipment:

 

 

 

  Armoured face conveyors

6

*

1 Jul 2002

  Beam stage loaders

7

*

1 Jul 2002

  Hydraulic pump modules

15

*

1 Jul 2002

  Hydraulic roof supports

10

*

1 Jul 2002

  Impact crushers

10

*

1 Jul 2002

  Mobile conveyors tail end

5

*

1 Jul 2002

  Roof support relocation vehicles

10

*

1 Jul 2002

  Shearers

7

*

1 Jul 2002

  Shearer carriers

10

*

1 Jul 2002

 Maintenance vehicles

8

*

1 Jul 2002

 Personnel transporters

8

*

1 Jul 2002

 Raise borers and down reamers

20

*

1 Jul 2002

 Roof bolters

8

*

1 Jul 2002

 Scissor lifts

6

*

1 Jul 2002

 Shuttle cars

12

*

1 Jul 2002

 Skid steer loaders

12

*

1 Jul 2002

 Underground haulage trucks

6

*

1 Jul 2002

 Wheel loaders

6

*

1 Jul 2002

Workshop plant

20

 

1 Jan 2001

 

Coal mining

(06000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Coal preparation assets:

 

 

 

 Centrifuges

15

*

1 Jul 2003

 Crushing assets (including feeder breakers, impact,  roller and rotary crushers)

20

*

1 Jul 2003

 Cyclones:

 

 

 

  Dense medium, heavy medium

6

*

1 Jul 2003

  Generally (including classifying, desliming and    hydrocyclones)

10

*

1 Jul 2003

 Filtration assets (including belt, drum and vacuum  filters)

15

*

1 Jul 2003

 Flotation assets (including agitation air supply  systems, launders, reagent dosing systems and  tanks)

20

*

1 Jul 2003

 Grizzly bars and scalpers

25

*

1 Jul 2003

 Jigs and heavy medium baths

25

*

1 Jul 2003

 Magnetic separators

20

*

1 Jul 2003

 Spirals

12

*

1 Jul 2003

 Thickening assets

25

*

1 Jul 2003

Infrastructure support assets:

 

 

 

 Analysers, belt magnets, grinding mills, metal  detectors and samplers

15

*

1 Jul 2003

 Coal preparation facility framework/structure

40

*

1 Jul 2003

 Compressors

15

*

1 Jul 2003

 Control systems and communication systems  assets:

 

 

 

  Generally

10

*

1 Jul 2003

  Instruments

10

*

1 Jul 2003

  Towers or other supporting structures

30

*

1 Jul 2003

 Electrical infrastructure assets (including reticulation  assets, substations, switch gear and transformers)

25

*

1 Jul 2003

 Fuel storage tanks

30

*

1 Jul 2003

 Gas storage tanks

25

*

1 Jul 2003

 Overhead cranes/gantries

30

*

1 Jul 2003

 Pipes and pipelines (including valves and fittings):

 

 

 

  Generally

25

*

1 Jul 2003

  Slurry pipework within processing facility    (including slurry pipe to thickener)

10

*

1 Jan 2006

 Pumps: 

 

 

 

  Generally (including centrifugal pumps)

20

*

1 Jul 2003

  Positive displacement pumps

15

*

1 Jul 2003

 Train loaders

30

*

1 Jul 2003

 Tunnel vent or exhaust fans

15

*

1 Jul 2003

 Valves and other non pipe fittings

10

*

1 Jul 2003

 Water recycling facility

20

*

1 Jul 2003

 Water storage dams (including fire services dams  and water storage dams generally)

30

*

1 Jul 2003

 Water storage tanks

30

*

1 Jul 2003

Materials handling assets:

 

 

 

 Bins, chutes, hoppers, silos and storage bunkers

30

*

1 Jul 2003

 Bucket elevators

25

*

1 Jul 2003

 Conveyors

25

*

1 Jul 2003

 Feeders:

 

 

 

  Generally (including apron and belt feeders)

20

*

1 Jul 2003

  Vibrating feeders

15

*

1 Jul 2003

 Stockpile spraying system

20

*

1 Jul 2003

 Stockpile stackers, reclaimers and stacker  reclaimers:

 

 

 

  Generally (including all machinery)

25

*

1 Jul 2003

  Reclaim tunnels

25

*

1 Jul 2003

  Trippers/stackers

25

*

1 Jul 2003

 

Oil and gas extraction

(07000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery:

 

 

 

 Control systems

10

*

1 Jul 2002

 Domestic gas processing assets (including  centrifugal compressor, column, gas turbine,  heat exchanger, piping and turbo expander)

30

*#

1 Jul 2002

 Electricity generation assets – see Table A  Electricity supply (26110 to 26400)

 

 

 

 Flare towers for gas flares

25

*#

1 Jul 2002

 Fractionation train assets (including air coolers,  columns, compressors, heat exchangers, piping and  pumps)

30

*#

1 Jul 2002

 Hot water system assets

171/2

*#

1 Jul 2002

 Instruments

121/2

*

1 Jul 2002

 LNG holding facility assets (including boil off gas  compressors, cryogenic storage tanks, loading  arms, pumps and tanks)

30

*#

1 Jul 2002

 LNG train assets (including centrifugal compressors,  columns, cryogenic heat exchangers, gas turbine               drivers and other heat exchangers)

30

*#

1 Jul 2002

 Stabiliser process assets (including columns, heat  exchangers, pumps and reciprocating compressors)

30

*#

1 Jul 2002

 Storage and loading assets (including cryogenic  storage tanks, jetties, loading arms, LPG chillers  and pumps)

30

*#

1 Jul 2002

 Trunkline onshore terminal (TOT) assets:

 

 

 

  Flash tanks

20

*#

1 Jul 2002

  Slugcatcher and associated piping

30

*#

1 Jul 2002

  Valves including control valves

121/2

*

1 Jul 2002

Gas production assets:

 

 

 

 Central production facility assets:

 

 

 

  Boilers

10

*

1 Jul 2002

  Cabling for power and control systems

30

*#

1 Jul 2002

  Diesel systems

15

*

1 Jul 2002

  Drains systems

20

*#

1 Jul 2002

  Drill rigs

10

*

1 Jul 2002

  Flare system assets:

 

 

 

   Carbon steel piping

15

*

1 Jul 2002

   Flare tips

5

*

1 Jul 2002

   Stainless steel piping

30

*#

1 Jul 2002

  Fuel gas systems

30

*#

1 Jul 2002

  Gas compression and reinjection assets:

 

 

 

   Gas compressors used offshore

10

*

1 Jul 2002

   Gas turbine drivers used offshore

121/2

*

1 Jul 2002

   Generally (including piping, skid, vessels and    assets used onshore)

30

*#

1 Jul 2002

   Power turbines used offshore

121/2

*

1 Jul 2002

  Heat exchangers

30

*#

1 Jul 2002

  Major carbon steel vessels

121/2

*

1 Jul 2002

  Major stainless steel (or lined) vessels

30

*#

1 Jul 2002

  Offshore platforms:

 

 

 

   Generally (including accommodation     modules, flare structures, helidecks, jackets,                                           primary steel work and topsides secondary                                                         steel work)

30

*#

1 Jul 2002

   Topsides tertiary steelwork (including     handrails, ladders and stairs)

15

*

1 Jul 2002

  Piping

30

*#

1 Jul 2002

  Pumps:

 

 

 

   Circulation pump

121/2

*

1 Jul 2002

   Generally

20

*#

1 Jul 2002

   Seawater lift pumps

15

*

1 Jul 2002

  Shutdown and fire/gas systems

15

*

1 Jul 2002

  Tempered water system assets:

 

 

 

   Chemical treatment assets

121/2

*

1 Jul 2002

   Piping and vessels

30

*#

1 Jul 2002

  Utility air compressors

15

*

1 Jul 2002

 Control systems

10

*

1 Jul 2002

 Electricity generation assets – see Table A  Electricity supply (26110 to 26400)

 

 

 

 Floating production storage and offloading (FPSO)  vessels (incorporating mooring systems)

20

*#

1 Jul 2002

 Floating storage and offloading (FSO) vessels  (incorporating mooring systems)

20

*#

1 Jul 2002

 Infield pipeline

30

*#

1 Jul 2002

 Instruments (including level, pressure and  temperature indicators)

121/2

*

1 Jul 2002

 Offshore bulk loading transfer systems

10

*

1 Jul 2002

 Subsea production assets (including control  umbilical, flowline and manifold)

20

*#

1 Jul 2002

 Trunklines

30

*#

1 Jul 2002

 Valves

121/2

*

1 Jul 2002

 Wells and downhole equipment

15

*

1 Jul 2002

 Wellheads and christmas trees

30

*#

1 Jul 2002

Oil production assets:

 

 

 

 Central production facility assets (excluding  FPSOs): 

 

 

 

  Boilers

10

*

1 Jul 2002

  Circulation pumps

121/2

*

1 Jul 2002

  Drill rigs

10

*

1 Jul 2002

  Flare tips

5

*

1 Jul 2002

  Gas compression and reinjection assets:

 

 

 

   Gas compressors used offshore

10

*

1 Jul 2002

   Gas turbine drivers used offshore

121/2

*

1 Jul 2002

   Generally (including piping, skids, vessels     and assets used onshore)

15

*

1 Jul 2002

   Power turbines used offshore

121/2

*

1 Jul 2002

  Generally (including offshore platforms)

15

*

1 Jul 2002

  Major carbon steel vessels

121/2

*

1 Jul 2002

  Pumps:

 

 

 

   Circulation pumps

121/2

*

1 Jul 2002

   Other

15

*

1 Jul 2002

  Tempered water system assets:

 

 

 

   Chemical treatment assets

121/2

*

1 Jul 2002

   Piping and vessels

15

*

1 Jul 2002

 Control systems

10

*

1 Jul 2002

 Electricity generation assets – see Table A  Electricity supply (26110 to 26400)

 

 

 

 Floating production storage and offloading (FPSO)  vessels (incorporating mooring system)

20

*#

1 Jul 2002

 Floating storage and offloading (FSO) vessels (incorporating mooring system)

20

*#

1 Jul 2002

 Infield pipelines

15

*

1 Jul 2002

 Instruments (including level, pressure and  temperature indicators)

121/2

*

1 Jul 2002

 Offshore bulk loading transfer systems

10

*

1 Jul 2002

 Subsea production assets (including control  umbilical, flowline and manifold)

15

*

1 Jul 2002

 Trunklines

30

*#

1 Jul 2002

 Valves

121/2

*

1 Jul 2002

 Wells and downhole equipment

10

*

1 Jul 2002

 Wellheads and christmas trees

15

*

1 Jul 2002

Port assets – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)

 

 

 

 

Iron ore mining

(08010)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Infrastructure support assets:

 

 

 

 Blowers, high pressure

15

*

1 Jan 2006

 Dust suppression/control equipment

15

*

1 Jan 2006

Materials handling assets:

 

 

 

 Feeders:

 

 

 

  Vibrating

10

*

1 Jan 2006

Mineral dressing assets:

 

 

 

 Cyclones, dense/heavy medium (unlined nihard)

1

*

1 Jan 2006

 Dense medium separation assets (including baths  and drums)

20

*

1 Jan 2006

 Magnetic separation assets:

 

 

 

  LIMS (low intensity magnetic separators)

20

*

1 Jan 2006

  WHIMS (wet high intensity magnetic separators)

15

*

1 Jan 2006

 Screening assets

10

*

1 Jan 2006

 

Gold ore mining

(08040)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Gold ore processing assets:

 

 

 

 Adsorption process assets

15

*

1 Jul 2004

 Carbon regeneration kilns

12

*

1 Jul 2004

 Concentrators (including inline pressure jigs and  mechanical concentrators)

10

*

1 Jul 2004

 Crushing assets:

 

 

 

  Cone/gyratory crushers

20

*

1 Jul 2004

  Hydraulic rock breakers

12

*

1 Jul 2004

  Jaw crushers

20

*

1 Jul 2004

 Electrowinning/electrorefining assets

17

*

1 Jul 2004

 Elution columns

12

*

1 Jul 2004

 Elution storage tanks

17

*

1 Jul 2004

 Laboratory assets:

 

 

 

  Atmospheric adsorption spectrometers

10

*

1 Jul 2004

  Generally (including drying ovens, pulverisers,    crushers, gas fired ovens, fume cupboards)

15

*

1 Jul 2004

 Leaching process assets (including carbon in pulp  and carbon in leach processes)

15

*

1 Jul 2004

 Shaking tables

12

*

1 Jul 2004

 Smelting furnaces

15

*

1 Jul 2004

 Thickening assets

20

*

1 Jul 2004

 

Mineral sand mining

(08050)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels)

20

*

1 Jan 2003

Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables)

15

*

1 Jan 2003

Crushing assets (including drum scrubbers)

30

*

1 Jan 2003

Dredges

20

*

1 Jul 2009

Drying assets:

 

 

 

 Generally (including flash and fluid bed dryers and  fluid bed heaters)

20

*

1 Jan 2003

 Rotary dryer kilns

30

*

1 Jan 2003

Dust management assets:

 

 

 

 Baghouse filters and extractors

30

*

1 Jan 2003

 Cyclones

15

*

1 Jan 2003

 Multiclones

20

*

1 Jan 2003

Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates)

20

*

1 Jan 2003

Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones)

15

*

1 Jan 2003

Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets)

20

*

1 Jan 2003

Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers)

30

*

1 Jan 2003

Screening assets (including screens and trommels)

15

*

1 Jan 2003

Support assets:

 

 

 

 Control systems

10

*

1 Jan 2003

 Pipes and pipelines (including valves and fittings):

 

 

 

  Generally

20

*

1 Jan 2003

  Slurry pipework within processing facility    (including slurry pipe to thickener)

10

*

1 Jan 2006

 Pumps

20

*

1 Jan 2003

 Tanks:

 

 

 

  Constant density and thickening

20

*

1 Jan 2003

  Generally (including acid leaching and water)

15

*

1 Jan 2003

Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns)

30

*

1 Jan 2003

Waste gas handling assets:

 

 

 

 Afterburners

20

*

1 Jan 2003

 Cyclones

15

*

1 Jan 2003

 Electrostatic precipitators

30

*

1 Jan 2003

 Scrubbers and stacks

20

*

1 Jan 2003

 

Nickel ore mining

(08060)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Nickel ore processing assets:

 

 

 

 Mineral treatment structures (including structure  holding walkways, supporting assets and  thoroughfares)

20

*

1 Jul 2004

 Reagent pumps (including high pressure acid leach  pumps)

5

*

1 Jul 2004

 

Construction material mining

(09110 to 09190)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Control systems (for conveying, crushing and screening assets)

10

*

1 Jul 2003

Conveyors:

 

 

 

 Gravity take‑up

25

*

1 Jul 2003

 Screw take‑up

15

*

1 Jul 2003

Crushers:

 

 

 

 Generally

20

*

1 Jul 2003

 Mobile (track or wheel mounted machinery including  screening and conveying components)

15

*

1 Jul 2003

Cyclones

15

*

1 Jul 2003

Dredges

20

*

1 Jul 2009

Drill rigs

8

*

1 Jul 2003

Electrical switching assets

20

*

1 Jul 2003

Graders

15

*

1 Jul 2003

Heavy mobile quarry assets not specifically listed – see Table A Mining (06000 to 10900)

 

 

 

Hydraulic oversize rock breakers (mounted above primary crusher)

8

*

1 Jul 2003

Material handling assets (including chutes, feeders, hoppers, product bins and surge bins)

20

*

1 Jul 2003

Pug mills

15

*

1 Jul 2003

Screening assets

12

*

1 Jul 2003

Wheel loaders

10

*

1 Jul 2003

Wire saws

10

*

1 Jul 2003

 

Petroleum exploration services

(10112)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Exploration assets used offshore:

 

 

 

 Down hole geophysics units – skid mounted

10

*

1 Jan 2007

 Drill strings

3

*

1 Jan 2007

 Offshore drilling rigs (including blow out preventers,  drilling fluid circulation systems, hoisting and rotary               systems, platforms, rig powering and transmissions)

20

*

1 Jan 2007

Exploration assets used onshore:

 

 

 

 Down hole geophysics units – truck mounted

12

*

1 Jan 2007

 Drill strings

4

*

1 Jan 2007

 Onshore surface drilling rigs (including blow out  preventers, derricks, drilling fluid circulation  systems, hoisting and rotary systems, rig powering               and transmissions)

15

*

1 Jan 2007

 Portable messing and sleeping huts

7

*

1 Jan 2007

Seismic survey assets:

 

 

 

 Airguns

5

*

1 Jan 2007

 Hydrophones

5

*

1 Jan 2007

 

Mineral exploration services

(10122)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Exploration assets:

 

 

 

 Drill rigs:

 

 

 

  Surface (including blow out preventers, drilling    fluid circulation systems, hoisting and rotary                                           systems, rig powering and transmission and                                           trucks)

10

*

1 Jan 2007

  Underground

5

*

1 Jan 2007

 Geophysical survey assets: 

 

 

 

  Airborne geophysical assets (including    magnetometers, receivers and transmitters):

 

 

 

   Aircraft integrated

10

*

1 Jan 2007

   Aircraft demountable

8

*

1 Jan 2007

  Down hole geophysical assets (including    acoustic televiewers, callipers, density tools,                                           dipmeters, draw works, neutron probes, sonic                                           probes, receiver/transmitter modules and                                           sondes):

 

 

 

   Portable assets

5

*

1 Jan 2007

   Vehicle integrated assets

8

*

1 Jan 2007

  Ground geophysical assets (including gravity    instruments, resistivity receivers and                                                         transmitters, scintillometers and spectrometers)

5

*

1 Jan 2007

  Portable ground geophysical assets (including    electromagnetics, ground magnetics, ground                                           penetrating radars and radiometrics)

5

*

1 Jan 2007

 Seismic survey assets:

 

 

 

  Cabling

3

*

1 Jan 2007

  Geophones

5

*

1 Jan 2007

  Global positioning systems

5

*

1 Jan 2007

  Processing systems

3

*

1 Jan 2007

  Recording systems

10

*

1 Jan 2007

  Total stations (including mechanical, manual,    motorised, auto lock, robotic, universal and                                           multi-stations)

5

*

1 Jul 2015

  Vibration source assets:

 

 

 

   Buggy mounted shear wave vibrators

10

*

1 Jan 2007

   Drilling rigs – shot hole

10

*

1 Jan 2007

   Ground impactors

4

*

1 Jan 2007

 Portable messing and sleeping huts

7

*

1 Jan 2007

 

MANUFACTURING

(11110 to 25990)

 

Meat processing

(11110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Boning room assets:

 

 

 

 Boneless meat packing stations

20

*

1 Jul 2013

 Boning and slicing stations

20

*

1 Jul 2013

 Boning hoists

5

*

1 Jul 2013

 Chine bone removal machines

10

*

1 Jul 2013

 De-sinewed mince meat machines

10

*

1 Jul 2013

 Dicing and mincing machines

10

*

1 Jul 2013

 Dump and product bins

15

*

1 Jul 2013

 Frenching machines

8

*

1 Jul 2013

 Knuckle and aitch bone pullers

5

*

1 Jul 2013

 Loin/saddle deboning machines

10

*

1 Jul 2013

 Overhead in-feed carcass conveyors (incorporating  housings, handles, chains and motors)

20

*

1 Jul 2013

 Pneumatic knives (including meat trimmers/round  knives and de-fatting knives)

2

*

1 Jul 2013

 Pork brine and marinade mixers

10

*

1 Jul 2013

 Pork de-rinders

10

*

1 Jul 2013

 Pork marinade injectors

10

*

1 Jul 2013

 Rise and fall platforms

15

*

1 Jul 2013

 Sausage filling machines

10

*

1 Jul 2013

 Saws:

 

 

 

  Band saws

10

*

1 Jul 2013

  Bone saws

5

*

1 Jul 2013

  Breaking saws:

 

 

 

   Circular electric

3

*

1 Jul 2013

   Circular hydraulic

2

*

1 Jul 2013

   Reciprocating electric

5

*

1 Jul 2013

   Reciprocating pneumatic

3

*

1 Jul 2013

 Skinning or denuding machines

10

*

1 Jul 2013

 Transfer belt and screw conveyors (incorporating  belt, drive motors and supporting structure)

10

*

1 Jul 2013

 Weight graders

5

*

1 Jul 2013

 X-ray and chemical lean analysis machines

10

*

1 Jul 2013

Cold storage assets:

 

 

 

 Air curtains

5

*

1 Jul 2013

 Ammonia condensers

10

*

1 Jul 2013

 Blast freezer tunnels

20

*

1 Jul 2013

 Blast freezers

20

*

1 Jul 2013

 Carbon dioxide snow making machines

10

*

1 Jul 2013

 Carton conveyors (incorporating belt, drive motors  and supporting structure)

10

*

1 Jul 2013

 Chiller tunnels

20

*

1 Jul 2013

 Chillers (incorporating pneumatic gates)

15

*

1 Jul 2013

 De-humidifiers:

 

 

 

  Desiccant

10

*

1 Jul 2013

  Refrigerant

15

*

1 Jul 2013

 Door controls and motor drive systems for automatic  opening doors (incorporating controls, motors and               sensors, but excluding doors)

5

*

1 Jul 2013

 Evaporators

15

*

1 Jul 2013

 Freezers

20

*

1 Jul 2013

 Load out bays (incorporating air tight truck pads and  hydraulic platforms)

15

*

1 Jul 2013

 Overhead carcass conveyors (incorporating  housings, handles, chains and motors)

20

*

1 Jul 2013

 Plate freezers

20

*

1 Jul 2013

 Pressure vessels

20

*

1 Jul 2013

 Refrigeration compressors

15

*

1 Jul 2013

 Storage racking and stillages

10

*

1 Jul 2013

 Transfer roller conveyors

10

*

1 Jul 2013

Livestock handling assets:

 

 

 

 Cattle soaker pens

15

*

1 Jul 2013

 Cattle wash/soaker control systems

10

*

1 Jul 2013

 Cattle washes

15

*

1 Jul 2013

 Cattle yards (incorporating concrete base and  galvanised steel posts and rails)

20

*

1 Jul 2013

 Feed auger systems

10

*

1 Jul 2013

 Hydraulic forcing pen gates

10

*

1 Jul 2013

 Lead-up races

20

*

1 Jul 2013

 Loading ramps stationary and height adjustable  (hydraulic, pneumatic and electronic)

15

*

1 Jul 2013

 Pig lairages (incorporating concrete slat floor and  concrete panel walls or concrete floor and  galvanised steel posts and rails)

20

*

1 Jul 2013

 Sheep lairages (incorporating galvanised web mesh  base and galvanised steel posts and rails)

10

*

1 Jul 2013

 Water troughs

12

*

1 Jul 2013

Packaging assets:

 

 

 

 Automatic carton erecting and lidding machines

10

*

1 Jul 2013

 Bagging machines

5

*

1 Jul 2013

 Bar code label printers

3

*

1 Jul 2013

 Bar code readers

4

*

1 Jul 2013

 Carton weigh label stations

7

*

1 Jul 2013

 Flow wrappers

10

*

1 Jul 2013

 Labelling machines

5

*

1 Jul 2013

 Meat compactors

10

*

1 Jul 2013

 Metal detectors

10

*

1 Jul 2013

 Netting machines

5

*

1 Jul 2013

 Palletisers and de-palletisers

10

*

1 Jul 2013

 Shrink wrappers

10

*

1 Jul 2013

 Strapping machines

5

*

1 Jul 2013

 Transfer belt conveyors (incorporating belts, drive  motors and supporting structures)

10

*

1 Jul 2013

 Vacuum packaging systems (incorporating vacuum  pumps and booster pumps):

 

 

 

  Rotary systems

12

*

1 Jul 2013

  Tunnel systems

12

*

1 Jul 2013

 Weighing scales

4

*

1 Jul 2013

Rendering plant:

 

 

 

 Bagging/weigh batching machines

10

*

1 Jan 2001

 Bins (includes raw material bins, charging  hopper/feedbins, cake bins and holding bins)

15

*

1 Jan 2001

 Blood drying equipment (includes blood holding  tanks, agitated holding tanks, coagulators, driers,  decanters and dried blood hoppers)

10

*

1 Jan 2001

 Cookers and driers (includes batch cookers,  continuous cookers, continuous driers and  pre‑heater)

15

*

1 Jan 2001

 Decanters/centrifuges

12

*

1 Jan 2001

 Environmental control equipment (including  condensers and associated equipment, bio‑filters,               air‑              scrubbers, after‑burners and dissolved air               flotation systems)

10

*

1 Jan 2001

 Feathrolysers/feather hydrolysers

10

*

1 Jan 2001

 Magnets

15

*

1 Jan 2001

 Mills

10

*

1 Jan 2001

 Mincers/grinders

5

*

1 Jan 2001

 Pans and screens (includes percolator pans/screen  and shaker screens)

15

*

1 Jan 2001

 Pre‑breakers/pre‑hoggers

10

*

1 Jan 2001

 Screw and bucket elevators

10

*

1 Jan 2001

 Screw presses/expeller presses

13

*

1 Jan 2001

 Separators/polishers

15

*

1 Jan 2001

 Tallow storage tanks

15

*

1 Jan 2001

 Waste heat evaporators

15

*

1 Jan 2001

Slaughter floor assets:

 

 

 

 Beef hide pullers (fixed and traversing)

15

*

1 Jul 2013

 Bung ring expanders:

 

 

 

  Pneumatic

3

*

1 Jul 2013

  Manual hand held

5

*

1 Jul 2013

 Cattle restrainers incorporating centre track belly  conveyors

12

*

1 Jul 2013

 Carcass cleaning systems:

 

 

 

  Cutting line sanitising systems (incorporating    vacuum pumps and collection tanks)

8

*

1 Jul 2013

  Decontamination chambers

20

*

1 Jul 2013

 Dehorners

5

*

1 Jul 2013

 Electrical immobilisers

12

*

1 Jul 2013

 Electrical stimulators

12

*

1 Jul 2013

 Evisceration tables incorporating organ pans

15

*

1 Jul 2013

 Head cutters and droppers:

 

 

 

  Automatic

10

*

1 Jul 2013

  Hand held hydraulic

5

*

1 Jul 2013

 Hock cutters

5

*

1 Jul 2013

 Knife blade sharpening machines

5

*

1 Jul 2013

 Knocking boxes incorporating head restrainers

12

*

1 Jul 2013

 Landing tables and bleed slat conveyors

15

*

1 Jul 2013

 NLIS readers:

 

 

 

  Hand held wands

2

*

1 Jul 2013

  Fixed gate readers

10

*

1 Jul 2013

  Swinging gate readers

5

*

1 Jul 2013

 Offal processing assets:

 

 

 

  Chilled water systems

10

*

1 Jul 2013

  Fat vacuum transfer systems

10

*

1 Jul 2013

  Head splitters

7

*

1 Jul 2013

  Intestine processing machines

10

*

1 Jul 2013

  Jaw breakers

5

*

1 Jul 2013

  Offal bins

15

*

1 Jul 2013

  Offal chutes

15

*

1 Jul 2013

  Offal cutting tables

15

*

1 Jul 2013

  Offal packing stations

15

*

1 Jul 2013

  Offal transfer conveyors (incorporating belts,    drives, motors and supporting structure)

10

*

1 Jul 2013

  Offal tumblers

10

*

1 Jul 2013

  Offal washers

10

*

1 Jul 2013

  Tongue cleaners

10

*

1 Jul 2013

  Tripe cookers/centrifuges

10

*

1 Jul 2013

 Overhead bleed, dressing and trim conveyors  (incorporating housings, handles, chains and  motors) including elevators and lowerators

20

*

1 Jul 2013

 Pneumatic knives:

 

 

 

  De-hiding knives

2

*

1 Jul 2013

  Meat trimmers/round knives and de-fatting    knives

2

*

1 Jul 2013

 Preparation and trimming stations

15

*

1 Jul 2013

 Rise and fall platforms

15

*

1 Jul 2013

 Saws:

 

 

 

  Brisket saws

5

*

1 Jul 2013

  Splitting saws

5

*

1 Jul 2013

  Scribing saws

3

*

1 Jul 2013

 Sheep brisket scissors

5

*

1 Jul 2013

 Sheep restrainers incorporating belts, pulleys,  drives and motors

10

*

1 Jul 2013

 Sheep skin pullers

10

*

1 Jul 2013

 Specialised pork slaughter floor assets:

 

 

 

  Carbon dioxide stunning chambers incorporating   carousels

10

*

1 Jul 2013

  Carcass grading probes

4

*

1 Jul 2013

  De-hairing machines

10

*

1 Jul 2013

  Gambrel tables

15

*

1 Jul 2013

  Polishers

10

*

1 Jul 2013

  Scalding tanks

15

*

1 Jul 2013

  Singers

10

*

1 Jul 2013

 Spinal cord removal systems (incorporating hand  pieces, vacuum pumps and tanks)

8

*

1 Jul 2013

 Stunners:

 

 

 

  Electric stunners

5

*

1 Jul 2013

  Manual bolt stunners with cartridges

5

*

1 Jul 2013

  Pneumatic bolt stunners

7

*

1 Jul 2013

 Waste belt conveyors (incorporating drives, motors  and supporting structure)

10

*

1 Jul 2013

 Waste screw conveyors (incorporating drives,  motors and supporting structure)

10

*

1 Jul 2013

Support assets:

 

 

 

 Air and spring balancers and counter weights

5

*

1 Jul 2013

 Compressed air assets:

 

 

 

  Air compressors

10

*

1 Jul 2013

  Air dryers

10

*

1 Jul 2013

  Air receivers

20

*

1 Jul 2013

 Control systems

10

*

1 Jul 2013

 Control systems assets:

 

 

 

  Flow meters

10

*

1 Jul 2013

  Instruments and sensors

10

*

1 Jul 2013

  Turbidity meters

7

*

1 Jul 2013

  Variable speed drives

10

*

1 Jul 2013

 Fire protection systems

15

*

1 Jul 2013

 Hand air driers

3

*

1 Jul 2013

 Hand wash basins

15

*

1 Jul 2013

 Hide preparation assets:

 

 

 

  Bale presses

10

*

1 Jul 2013

  Sheep skin and hide mixers, salt tumblers and    agitators

6

*

1 Jul 2013

 Hydraulic power packs

10

*

1 Jul 2013

 Laboratory assets

10

*

1 Jul 2013

 Sterilisers

15

*

1 Jul 2013

 Truck and livestock crate washes

20

*

1 Jul 2013

Waste water assets:

 

 

 

 Aerators and agitators

10

*

1 Jul 2013

 Aerobic ponds

30

*

1 Jul 2013

 Anaerobic ponds

30

*

1 Jul 2013

 Belt filter presses

15

*

1 Jul 2013

 Chlorine dosing systems

10

*

1 Jul 2013

 Dissolved air flotation systems

15

*

1 Jul 2013

 Effluent distribution pipes

15

*

1 Jul 2013

 Effluent drum filters

10

*

1 Jul 2013

 Effluent irrigators (including centre pivot, lateral and  travelling gun)

10

*

1 Jul 2013

 Effluent pumps

7

*

1 Jul 2013

 Effluent screens

10

*

1 Jul 2013

 Effluent storage tanks

15

*

1 Jul 2013

 Methane gas cogeneration assets - see Table A  Electricity supply (26110 to 26400) and Gas supply  (27000)

 

 

 

 Pond covers

10

*

1 Jul 2013

 Pond liners

10

*

1 Jul 2013

 Sequential batch reactors

10

*

1 Jul 2013

 Settling ponds

30

*

1 Jul 2013

 Solids dewatering presses

10

*

1 Jul 2013

Water assets:

 

 

 

 Boilers

20

*

1 Jul 2013

 Bore pumps

7

*

1 Jul 2013

 Bores

30

*

1 Jul 2013

 Chlorine dosing systems

10

*

1 Jul 2013

 Clarifiers

20

*

1 Jul 2013

 High stage pump sets

7

*

1 Jul 2013

 Hot water systems

10

*

1 Jul 2013

 Heat exchangers

10

*

1 Jul 2013

 Raw water filters

15

*

1 Jul 2013

 Raw water in-feed pump sets

10

*

1 Jul 2013

 Reverse osmosis systems incorporating pumps,  pipe work, membranes and controls

10

*

1 Jul 2013

 Water distribution pipes

20

*

1 Jul 2013

 Water softeners

10

*

1 Jul 2013

 Water storage tanks

20

*

1 Jul 2013

 Water tank liners

15

*

1 Jul 2013

 

Poultry processing

(11120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Conveyor systems and troughing

20

 

1 Jan 2001

General plant

131/3

 

1 Jan 2001

Refrigeration plant and boiler

10

 

1 Jan 2001

 

Cured meat and smallgoods manufacturing

(11130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Bacon manufacture:

 

 

 

 Bacon bins (demountable pig confinement units):

 

 

 

  Galvanised iron components of structure

331/3

 

1 Jan 2001

  Plant installed in structure

20

 

1 Jan 2001

 Curing plant:

 

 

 

  Fixtures (including overhead tracking)

20

 

1 Jan 2001

  Other

131/3

 

1 Jan 2001

 

Dairy product manufacturing

(11310 to 11330)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Dairy product manufacturing:

 

 

 

 Centrifuges (includes separators, decanters,  clarifiers and bactofuges)

15

*

1 Jan 2001

 Cheese blockformers

15

*

1 Jan 2001

 Churns (includes continuous buttermakers, butter  reworkers and ice cream freezers)

15

*

1 Jan 2001

 Continuous cheddaring machines

15

*

1 Jan 2001

 Conveyors

10

 

1 Jan 2001

 Driers (includes drum, fluidised bed and spray)

20

*

1 Jan 2001

 Evaporators (includes circulation/vacuum chamber  and falling film)

20

*

1 Jan 2001

 Heat exchangers

15

*

1 Jan 2001

 Homogenisers

15

*

1 Jan 2001

 Membrane filtration plant:

 

 

 

  Filter membranes

11/2

*

1 Jan 2001

  Membrane holding tanks

15

*

1 Jan 2001

 Pumps (brine and cream)

10

 

1 Jan 2001

 Tanks (includes storage, mixing, process and  balance tanks)

20

*

1 Jan 2001

 Water cooling and aerating plant

8

 

1 Jan 2001

 

Fruit and vegetable processing

(11400)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Fruit and vegetable canning plant

20

 

1 Jan 2001

Fruit juice and fruit juice drink manufacturing assets: 

 

 

 

 Evaporators (used in concentrate manufacture)

20

*

1 Jul 2010

 Extraction assets:

 

 

 

  Break tanks

20

*

1 Jul 2010

  Centrifugal decanters

15

*

1 Jul 2010

  Crushing and milling assets (including hammer   mills)

15

*

1 Jul 2010

  Extractors (including presses and reamers)

20

*

1 Jul 2010

  Filters (including membrane, pressure and    vacuum filters)

20

*

1 Jul 2010

  Finishers

20

*

1 Jul 2010

  Fruit sizing assets (including sizing belts/heads   and sorting tables)

10

*

1 Jul 2010

  Pulp and rind mincers

20

*

1 Jul 2010

  Pulper‑finishers

15

*

1 Jul 2010

  Roller/spreaders

20

*

1 Jul 2010

  Tomato choppers

15

*

1 Jul 2010

  Washers (including brush washers, flume tanks   and pre‑clean water hoppers)

15

*

1 Jul 2010

 Filling and sealing assets:

 

 

 

  Bottle inverters

20

*

1 Jul 2010

  Capping machines

15

*

1 Jul 2010

  Cap sorters

10

*

1 Jul 2010

  Container dryers (incorporating air knives and    blowers)

10

*

1 Jul 2010

  Cooling and warming tunnels (including bottle    warmers and water spray cooling tunnels)

15

*

1 Jul 2010

  Filling machines (including aseptic fillers, bag in   box fillers, cup fillers, gable top carton fillers and                             plastic bottle fillers)

20

*

1 Jul 2010

 Handling assets:

 

 

 

  Bottle rinsing machines

20

*

1 Jul 2010

  Bottle unscramblers

15

*

1 Jul 2010

  Depalletisers

20

*

1 Jul 2010

  Palletisers

20

*

1 Jul 2010

  Stretch wrappers (pallet wrappers)

15

*

1 Jul 2010

 Inspection assets:

 

 

 

  Checkweighers

10

*

1 Jul 2010

  Vacuum seal testers

10

*

1 Jul 2010

  Vision inspection assets (including cap    inspection/rejection systems and label inspection                             machines)

6

*

1 Jul 2010

 Packing assets:

 

 

 

  Cartoning assets (including carton and case    erectors, carton sealers, case packers and                                           overpackers)

15

*

1 Jul 2010

  Coding machines (including container coders    and outer date coders)

7

*

1 Jul 2010

  Hot melt adhesive (spot glue) applicators

10

*

1 Jul 2010

  Label applicators

7

*

1 Jul 2010

  Labellers

10

*

1 Jul 2010

  Multipack machines

10

*

1 Jul 2010

  Shrink sleeve applicators

15

*

1 Jul 2010

  Shrinkwrappers

15

*

1 Jul 2010

  Straw applicators

20

*

1 Jul 2010

 Support assets:

 

 

 

  Air compressors and receivers

20

*

1 Jul 2010

  Bins, cages and hoppers

20

*

1 Jul 2010

  Boilers

20

*

1 Jul 2010

  Clean in place (CIP) system assets (including    pipes, pumps and tanks)

15

*

1 Jul 2010

  Control system assets (excluding personal    computers but including program logic                                           controllers and switchgear)

10

*

1 Jul 2010

  Conveyors (including augers, belt conveyors and   bucket elevators)

15

*

1 Jul 2010

  Fruit concentrate drum tippers

15

*

1 Jul 2010

  Laboratory equipment:

 

 

 

   Electronic (including high performance liquid    chromatography or HPLC machines,                                                         refractometers, spectrometry machines and                                           titrimetric analysers)

7

*

1 Jul 2010

   Non‑electronic

10

*

1 Jul 2010

  Pasteurisation assets:

 

 

 

   Pasteurisers (including heat exchangers)

15

*

1 Jul 2010

   Tunnel pasteurisers

10

*

1 Jul 2010

  Pipes

25

*

1 Jul 2010

  Pumps:

 

 

 

   Cavity pumps

10

*

1 Jul 2010

   Others (including centrifugal pumps)

15

*

1 Jul 2010

  Refrigeration assets (including compressors,    cooling towers, condensers and pumps)

15

*

1 Jul 2010

  Valves

10

*

1 Jul 2010

  Water treatment filters:

 

 

 

   Carbon filters

15

*

1 Jul 2010

   Membrane filters generally including     microfiltration (MF), nanofiltration (NF) and                                                         reverse osmosis (RO) membrane filters

7

*

1 Jul 2010

   UF membrane filters

5

*

1 Jul 2010

  Weighbridges

20

*

1 Jul 2010

 Tanks:

 

 

 

  Blending and mixing tanks

25

*

1 Jul 2010

  Debittering tanks

30

*

1 Jul 2010

  Storage tanks:

 

 

 

   Generally

30

*

1 Jul 2010

   Jacketed

20

*

1 Jul 2010

   Refrigerated

20

*

1 Jul 2010

  Waste water storage/treatment tanks

20

*

1 Jul 2010

Jam‑making plant

20

 

1 Jan 2001

 

Oil and fat manufacturing

(11500)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Edible oil or fat, blended, manufacturing assets:

 

 

 

 Preparatory and extraction assets:

 

 

 

  Preparatory and mechanical extraction assets:

 

 

 

   Breaking assets (including dehullers and     crackers)

20

*

1 Jul 2012

   Cookers (including conditioners and     preheaters)

25

*

1 Jul 2012

   Extruders (including screw presses)

20

*

1 Jul 2012

   Milling and grinding assets (including flakers,    hammer mills and roller mills)

20

*

1 Jul 2012

   Pumps

8

*

1 Jul 2012

   Vibratory screens

15

*

1 Jul 2012

  Solvent extraction system assets:

 

 

 

   Distillation system assets (incorporating     distillation columns, steam economisers,                                                         condensers, evaporators and oil strippers)

30

*

1 Jul 2012

   Meal and cake processing assets      (incorporating desolventisers, toasters,                                                         drying and cooling assets)

30

*

1 Jul 2012

   Mineral oil recovery system assets     (incorporating heat exchangers, mineral oil                                                         scrubbers and oil strippers)

30

*

1 Jul 2012

   Solvent extractors (including hoppers and     conveyors)

30

*

1 Jul 2012

   Solvent water separation system assets     (incorporating condensers, solvent water                                                         separators, steam ejectors and solvent                                                         receivers)

30

*

1 Jul 2012

 Margarine and shortening processing assets:

 

 

 

  Pasteurisers

15

*

1 Jul 2012

  Pin rotor machines (including plasticators and    complectors)

25

*

1 Jul 2012

  Refrigeration assets (including compressors,    condensers, evaporators and pumps)

15

*

1 Jul 2012

  Scraped surface heat exchangers (including    perfectors and crystallisers)

25

*

1 Jul 2012

 Measuring, monitoring and quality control  assets:

 

 

 

  Belt weighers

15

*

1 Jul 2012

  Control systems

10

*

1 Jul 2012

  Flow meters

10

*

1 Jul 2012

  Laboratory assets:

 

 

 

   Colorimeters

10

*

1 Jul 2012

   Furnace ovens

15

*

1 Jul 2012

   Gas chromatograph analysers

10

*

1 Jul 2012

   Moisture and protein analysers, electronic     (including near infra red analysers)

10

*

1 Jul 2012

   Spectrophotometers

15

*

1 Jul 2012

   Vacuum separators

10

*

1 Jul 2012

  Quality control assets (including metal detectors   and magnets)

10

*

1 Jul 2012

  Seed samplers, hydraulic driven

10

*

1 Jul 2012

  Weighbridges

20

*

1 Jul 2012

 Packaging assets:

 

 

 

  Capping machines

15

*

1 Jul 2012

  Cartoning assets (including carton and case    erecting, packing and closing machines)

15

*

1 Jul 2012

  Coding machines

10

*

1 Jul 2012

  Filling machines

20

*

1 Jul 2012

  Labellers

10

*

1 Jul 2012

  Palletisers and depalletisers

20

*

1 Jul 2012

  Robots (pick and place packaging machines)

10

*

1 Jul 2012

  Wrapping machines (including shrink and stretch   wrappers)

15

*

1 Jul 2012

 Receiving and storage assets:

 

 

 

  Bins and containers

20

*

1 Jul 2012

  Silos:

 

 

 

   Meal

20

*

1 Jul 2012

   Seed

30

*

1 Jul 2012

  Underground seed storage assets (including    concrete dump pits)

40

*

1 Jul 2012

 Seed and product handling assets:

 

 

 

  Augers, conveyors, elevators and hoppers

15

*

1 Jul 2012

 Support assets:

 

 

 

  Centrifuges, decanters and separators

20

*

1 Jul 2012

  Cooling towers (including packaged type)

20

*

1 Jul 2012

  Deodorisers

30

*

1 Jul 2012

  Drying assets (including vacuum dryers)

20

*

1 Jul 2012

  Emission control assets:

 

 

 

   Dust collection assets (including ductwork,     dust collectors, scrubbers and fans)

20

*

1 Jul 2012

   Environmental control assets (including     scrubbers, ductwork, fans, biofilters and                                                        concrete containers)

20

*

1 Jul 2012

  Filtration assets:

 

 

 

   Plate and frame presses and polished filters

30

*

1 Jul 2012

   Pressure leaf filters

20

*

1 Jul 2012

  Heat exchangers

15

*

1 Jul 2012

  Pipes and pipelines

25

*

1 Jul 2012

  Pumps

15

*

1 Jul 2012

  Stacks (steel flues)

20

*

1 Jul 2012

  Tanks and vessels:

 

 

 

   Bulk oil storage tanks

30

*

1 Jul 2012

   Other:

 

 

 

    Steel

20

*

1 Jul 2012

    Stainless steel

30

*

1 Jul 2012

Olive oil processing assets

15

*

1 Jul 2008

 

Grain mill product manufacturing

(11610)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Flour‑milling plant:

 

 

 

 Bins (wooden)

331/3

 

1 Jan 2001

 General plant

131/3

 

1 Jan 2001

 Silos, concrete

50

*

1 Jan 2004

 Silos, galvanised

30

*

1 Jan 2004

 Silos, steel

40

*

1 Jan 2004

Linseed oil manufacturing plant

131/3

 

1 Jan 2001

Malt manufacturing assets:

 

 

 

 Barley and malt cleaning assets (including  deculmers, dust extractors, indented cylinders,  magnetic cleaners, malt shakers, screeners)

15

*

1 Jul 2008

 Barley and malt handling assets:

 

 

 

  Augers, conveyors and elevators

15

*

1 Jul 2008

  Silos:

 

 

 

   Galvanised construction

30

*

1 Jul 2008

   Steel construction

40

*

1 Jul 2008

  Weighbridges/weighers

20

*

1 Jul 2008

 Clean in place (CIP) system assets (including pipes,  pumps and tanks)

15

*

1 Jul 2008

 Control systems (excluding personal computers)

10

*

1 Jul 2008

 Germination assets:

 

 

 

  Above/below floor cleaning systems

15

*

1 Jul 2008

  Aeration blowers

15

*

1 Jul 2008

  CO2 extraction units

15

*

1 Jul 2008

  Loaders/unloaders/turners

15

*

1 Jul 2008

  Vessels:

 

 

 

   Concrete

40

*

1 Jul 2008

   Rotating drums

20

*

1 Jul 2008

   Stainless steel

25

*

1 Jul 2008

 Kiln assets:

 

 

 

  Fans

15

*

1 Jul 2008

  Gas burners

15

*

1 Jul 2008

  Heat exchanger systems

20

*

1 Jul 2008

  Heat recovery systems

20

*

1 Jul 2008

  Kilns: 

 

 

 

   Concrete

40

*

1 Jul 2008

   Stainless steel

25

*

1 Jul 2008

  Loaders/unloaders/turners

15

*

1 Jul 2008

 Refrigeration assets (including chillers,  compressors, condensers, evaporative coolers and  pumps)

15

*

1 Jul 2008

 Steeping assets:

 

 

 

  Above floor/below floor cleaning systems

15

*

1 Jul 2008

  Slurry tanks

25

*

1 Jul 2008

  Steeping vessels:

 

 

 

   Concrete

40

*

1 Jul 2008

   Rotating drums

20

*

1 Jul 2008

   Stainless steel

25

*

1 Jul 2008

 Waste water treatment assets:

 

 

 

  Aerators

20

*

1 Jul 2008

  Blowers

20

*

1 Jul 2008

  Clarifiers

20

*

1 Jul 2008

  Digester/aeration tanks

25

*

1 Jul 2008

  Reverse osmosis system assets

20

*

1 Jul 2008

Rice milling plant

131/3

 

1 Jan 2001

 

Cereal and pasta product manufacturing

(11620)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Ancillary assets:

 

 

 

 Bin washers

15

*

1 Jul 2008

 Blowers and fans:

 

 

 

  Generally

25

*

1 Jul 2008

  Used in materials handling

15

*

1 Jul 2008

 Clean‑in‑place (CIP) systems

15

*

1 Jul 2008

 Control systems (excluding personal computers)

10

*

1 Jul 2008

 Dust collection assets (including cyclones)

20

*

1 Jul 2008

 Extrusion die washers

5

*

1 Jul 2008

 Racks and shelving

20

*

1 Jul 2008

 Scales (electronic scales and load cells)

10

*

1 Jul 2008

 Water chillers

20

*

1 Jul 2008

 Water filtration and softening assets (including  reverse osmosis assets)

15

*

1 Jul 2008

Cereal food manufacturing assets:

 

 

 

 Baked cereal bar product manufacturing assets –  see Table A Bakery product manufacturing (11710  to 11740)

 

 

 

 Cold formed and nut based cereal bar  manufacturing assets:

 

 

 

  Cooling tunnels

20

*

1 Jul 2008

  Enrobers

121/2

*

1 Jul 2008

  Guillotines

15

*

1 Jul 2008

  Slab formers (sheeters)

15

*

1 Jul 2008

  Slitters

15

*

1 Jul 2008

  Spreaders

15

*

1 Jul 2008

  Syrup cookers and kettles (including fire    cookers)

15

*

1 Jul 2008

  Tempering machines

15

*

1 Jul 2008

 General cereal food processing assets:

 

 

 

  Blenders and mixers (including drum mixers,    paddle blenders/mixers and ribbon                                            blenders/mixers)

15

*

1 Jul 2008

  Ovens (electric and gas‑fired)

20

*

1 Jul 2008

 Ready‑to‑eat cereal manufacturing assets (including  extruded, co‑extruded, flaked and puffed cereal               manufacturing assets):

 

 

 

  Coating assets (including coating applicators    and drum coaters)

15

*

1 Jul 2008

  Cookers

15

*

1 Jul 2008

  Delumpers (lump breakers)

10

*

1 Jul 2008

  Dryers:

 

 

 

   Flite dryers

30

*

1 Jul 2008

   Fluid bed dryers

20

*

1 Jul 2008

   Others (including belt and coating dryers)

15

*

1 Jul 2008

  Extruders

20

*

1 Jul 2008

  Feeders (including loss‑in‑weight and screwtype   feeders)

10

*

1 Jul 2008

  Milling machines (including flaking mills, pellet    mills and shredding mills)

20

*

1 Jul 2008

  Steam preconditioners

10

*

1 Jul 2008

Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc)

12

*

1 Jul 2008

Pasta manufacturing assets:

 

 

 

 Blenders and mixers

15

*

1 Jul 2008

 Cooling assets (including chillers and coolers)

10

*

1 Jul 2008

 Dryers

15

*

1 Jul 2008

 Extrusion dies

2

*

1 Jul 2008

 Fill preparation assets:

 

 

 

  Cookers/kettles

15

*

1 Jul 2008

  Mincers

15

*

1 Jul 2008

 Long goods/short goods pasta making assets  (including blanchers/cookers, formers, gnocchi  making machines, laminators, presses, ravioli               making machines, sheeters etc)

121/2

*

1 Jul 2008

 Pasteurisers

15

*

1 Jul 2008

Product and raw material receiving and handling assets:

 

 

 

 Aspirators

20

*

1 Jul 2008

 Bins and hoppers (including tote bins, intermediate  bulk containers, scaling bins etc):

 

 

 

  Mild and stainless steel

15

*

1 Jul 2008

  Others (including plastic and fibreglass)

10

*

1 Jul 2008

 Bulker bag unloaders (including electric hoist, forklift  and trolley based unloaders)

15

*

1 Jul 2008

 Conveyors (including belt, bucket, roller and screw  conveyors)

15

*

1 Jul 2008

 Silos:

 

 

 

  Steel

30

*

1 Jul 2008

  Used for flour (semolina)

25

*

1 Jul 2008

 Storage tanks (including jacketed tanks)

20

*

1 Jul 2008

 Tipping stations (tote bin dumpers)

15

*

1 Jul 2008

Quality control assets:

 

 

 

 Metal detectors

10

*

1 Jul 2008

 X‑ray detectors

5

*

1 Jul 2008

 

Bakery product manufacturing

(11710 to 11740)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Baking assets used by large‑scale manufacturers of biscuits, bread, cakes, pastries and pies:

 

 

 

 Ancillary assets (including basket/crate washers,  basket stack movers, crate/pan stackers and  unstackers, depanners/detinners, foil handling               denesters, oil spray units, pan cleaners, and topping               applicators)

15

*

1 Jan 2002

 Automatic pan storage units

20

*

1 Jan 2002

 Automatic product handling assets (including basket  loaders and basket stackers)

15

*

1 Jan 2002

 Bread crumb assets (including baggers, debaggers,  hammer mills, ovens, screw conveyors and sifters)

20

*

1 Jan 2002

 Conveyors:

 

 

 

  Generally

15

*

1 Jan 2002

  Infloor

12

*

1 Jan 2002

 Cooling and refrigeration assets:

 

 

 

  Cooling tunnels, tray and vacuum coolers

20

*

1 Jan 2002

  Freezers (including blast freezer, plate freezer)

15

*

1 Jan 2002

  Spiral coolers, spiral freezers

10

*

1 Jan 2002

 Final provers (mechanical type)

15

*

1 Jan 2002

 Final provers (rack type)

8

*

1 Jan 2002

 Make‑up assets (including croissant making  machines, crumpet making machines, crumbers,               cutters, depositors, dividers, dough pumps, dough               piece check weighers, extruders, final               moulder/panners, first/intermediate provers, gauge               rolls, laminators, meat cookers, meat extruders,               moulders, muffin making machines, pie making               machines, roll making machines, rounder/airflow               handers, sheeters and stampers)

121/2

*

1 Jan 2002

 Mixing assets (including bowl/dough hoists/tippers,  meat mincers, meat mincer/blenders, mixers  generally and mixer water assets)

15

*

1 Jan 2002

 Ovens:

 

 

 

  Rack ovens

8

*

1 Jan 2002

  Tray type ovens (including swing tray)

20

*

1 Jan 2002

  Tunnel ovens:

 

 

 

   Generally

20

*

1 Jan 2002

   Lidding systems

10

*

1 Jan 2002

 Packaging assets (including accumulators, bag  closers, bread baggers, box and carton making  machines, finished product check weighers, flow               wrappers, metal detectors, robotic pick and place               assets and shrink wrappers)

10

*

1 Jan 2002

 Proof and bake systems:

 

 

 

  Spiral oven

15

*

1 Jan 2002

  Spiral prover

10

*

1 Jan 2002

 Secondary process assets (including cake folders,  creamers, depositors, enrobers, icing machines,               sandwiching machines and sprinklers)

121/2

*

1 Jan 2002

 Slicers (including bread band slicers, cake slicers  and reciprocating blade slicers)

10

*

1 Jan 2002

 Storage, feeding and ingredient handling assets:

 

 

 

  Flour silos

25

*

1 Jan 2002

  Blowers, flour sifters and grain soak systems

15

*

1 Jan 2002

  Weighers

10

*

1 Jan 2002

 

Bakery product manufacturing (non‑factory based)

(11740)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Retail bread, biscuit, cake and pastry baking assets:

 

 

 

 Bread slicers

7

*

1 Jan 2002

 Bun dividers/rounders

8

*

1 Jan 2002

 Fixed bowl spiral mixers

7

*

1 Jan 2002

 Hydraulic dough dividers

7

*

1 Jan 2002

 Moulders

8

*

1 Jan 2002

 Ovens (convection)

8

*

1 Jan 2002

 Ovens (multi‑decked, rotating rack or static rack,  rotating deck)

10

*

1 Jan 2002

 Planetary mixers

7

*

1 Jan 2002

 Provers/prover retarders

6

*

1 Jan 2002

 Semi‑automated baguette, bread and bread roll  making assets

12

*

1 Jan 2002

 Semi‑automated doughnut making assets

8

*

1 Jan 2002

 

Sugar manufacturing

(11810)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Sugar milling assets:

 

 

 

 Cane delivery assets:

 

 

 

  Cane bin assets:

 

 

 

   Rail bins

20

*

1 Jul 2011

   Rail bin automatic coupling/de‑coupling    devices

12

*

1 Jul 2011

   Road bins

12

*

1 Jul 2011

  Rail assets (excluding cane bin assets) – see    Table A Rail freight and passenger transport                                           services (47100 to 47200)

 

 

 

  Receival station assets:

 

 

 

   Cane levellers

20

*

1 Jul 2011

   Cane receival hoppers

25

*

1 Jul 2011

   Tipplers

25

*

1 Jul 2011

   Weighbridges

20

*

1 Jul 2011

 Cane juice extraction assets:

 

 

 

  Cane shredding machines (incorporating drives)

30

*

1 Jul 2011

  Crushing mills (incorporating drives)

30

*

1 Jul 2011

  Rotary juice screens

15

*

1 Jul 2011

 Cane juice filtration and clarification assets:

 

 

 

  Clarifiers

25

*

1 Jul 2011

  Flash tanks

20

*

1 Jul 2011

  Juice heaters

20

*

1 Jul 2011

  Lime and mud storage bins

25

*

1 Jul 2011

  Lime slakers

20

*

1 Jul 2011

  Mud mixers/minglers

20

*

1 Jul 2011

  Rotary vacuum mud filters

20

*

1 Jul 2011

 Evaporation and crystallisation assets:

 

 

 

  Centrifugals

25

*

1 Jul 2011

  Crystallisers

20

*

1 Jul 2011

  Evaporators

30

*

1 Jul 2011

  Magma mixers

20

*

1 Jul 2011

  Magma/massecuite distributors and receivers

20

*

1 Jul 2011

  Massecuite re‑heaters

20

*

1 Jul 2011

  Seed vessels

20

*

1 Jul 2011

  Sugar melters

20

*

1 Jul 2011

  Vacuum pans

30

*

1 Jul 2011

  Vapour condensers:

 

 

 

   Mild steel

20

*

1 Jul 2011

   Stainless steel

30

*

1 Jul 2011

 Molasses storage assets:

 

 

 

  Coolers

15

*

1 Jul 2011

  Dams (earthworks only)

40

*

1 Jul 2011

  Dam bladders and covers

12

*

1 Jul 2011

  Tanks

30

*

1 Jul 2011

 Power generation assets:

 

 

 

  Ash filters (including rotary and horizontal belt    vacuum filters)

15

*

1 Jul 2011

  Bagasse handling assets:

 

 

 

   Bagacillo collection systems

15

*

1 Jul 2011

   Bagasse bins (incorporating stacking and     reclaim systems)

30

*

1 Jul 2011

  Other power generation assets – see Table A    Electricity supply (26110 to 26400)

 

 

 

 Sugar drying and storage assets:

 

 

 

  Hoppers (weigh and feed)

25

*

1 Jul 2011

  Lump breakers

15

*

1 Jul 2011

  Rotary sugar dryers

25

*

1 Jul 2011

  Sugar storage bins and silos

30

*

1 Jul 2011

  Vibratory screens

15

*

1 Jul 2011

 Support assets:

 

 

 

  Air compression assets:

 

 

 

   Air dryers

12

*

1 Jul 2011

   Air receivers

20

*

1 Jul 2011

   Compressors

12

*

1 Jul 2011

   Packaged air compression systems

12

*

1 Jul 2011

  Blowers and fans

15

*

1 Jul 2011

  Control system assets:

 

 

 

   Control cabinets and switchgear

10

*

1 Jul 2011

   Instrumentation

10

*

1 Jul 2011

   Programmable logic controllers

10

*

1 Jul 2011

   Switchboards

20

*

1 Jul 2011

   Variable speed drives

10

*

1 Jul 2011

  Conveyors (including framework and     enclosures)

20

*

1 Jul 2011

  Conveyor belt weighers

15

*

1 Jul 2011

  Dust collectors (including ducting, but excluding   bagacillo collection systems)

20

*

1 Jul 2011

  Heat exchangers

15

*

1 Jul 2011

  Laboratory assets:

 

 

 

   Cutter grinders

15

*

1 Jul 2011

   Moisture determination ovens

10

*

1 Jul 2011

   Polarimeters

10

*

1 Jul 2011

   Rotary juice samplers

15

*

1 Jul 2011

   Spectrometers

10

*

1 Jul 2011

   Wet disintegrators

15

*

1 Jul 2011

  Overhead cranes - see Table B Cranes

 

 

 

  Piping and valves:

 

 

 

   Piping:

 

 

 

    Mild steel

15

*

1 Jul 2011

    Non ferrous

20

*

1 Jul 2011

    Stainless steel

25

*

1 Jul 2011

   Valves

10

*

1 Jul 2011

  Pumps

15

*

1 Jul 2011

  Tanks (excluding molasses storage tanks):

 

 

 

   Water storage tanks

25

*

1 Jul 2011

   Other tanks:

 

 

 

    Mild steel

20

*

1 Jul 2011

    Plastic

15

*

1 Jul 2011

    Stainless steel

30

*

1 Jul 2011

 Water treatment and cooling assets:

 

 

 

  Clarifiers

25

*

1 Jul 2011

  Cooling and effluent ponds

40

*

1 Jul 2011

  Cooling towers:

 

 

 

   Field erected

25

*

1 Jul 2011

   Packaged

15

*

1 Jul 2011

  Ion exchange systems

15

*

1 Jul 2011

Sugar refining assets:

 

 

 

 Affination assets:

 

 

 

  Centrifugals

25

*

1 Jul 2011

  Magma mixers

20

*

1 Jul 2011

  Melter liquor screens

15

*

1 Jul 2011

  Sugar melters

20

*

1 Jul 2011

 Clarification and de‑colourising assets:

 

 

 

  Carbon regeneration kilns

15

*

1 Jul 2011

  Clarifiers

25

*

1 Jul 2011

  Deep bed filters

30

*

1 Jul 2011

  De‑colourising columns:

 

 

 

   Carbon based

30

*

1 Jul 2011

   Resin based

20

*

1 Jul 2011

 Evaporation and crystallisation assets:

 

 

 

  Centrifugals

25

*

1 Jul 2011

  Evaporators

30

*

1 Jul 2011

  Magma/massecuite distributors and receivers

20

*

1 Jul 2011

  Vacuum pans

30

*

1 Jul 2011

  Vapour condensers:

 

 

 

   Mild steel

20

*

1 Jul 2011

   Stainless steel

30

*

1 Jul 2011

 Packaging assets:

 

 

 

   Bagging machines (including flow wrappers,    form fill and seal machines, and roll                                                         wrapping machines)

15

*

1 Jul 2011

   Bottling assets:

 

 

 

    Bottle capping, filling and unscrambling      machines

15

*

1 Jul 2011

    Syrup and treacle filter presses

15

*

1 Jul 2011

    UV disinfectors

15

*

1 Jul 2011

   Carton erecting, packing and closing     machines (including cartoners)

15

*

1 Jul 2011

   Case erecting, packing and closing     machines (including casepackers)

15

*

1 Jul 2011

  Inspection equipment (including check    weighers, metal detectors, counting machines)

10

*

1 Jul 2011

  Multihead and singlehead weighers

15

*

1 Jul 2011

  Palletisers and de‑palletisers

15

*

1 Jul 2011

   Product identification labellers including     decorating, applicator and coding machines

10

*

1 Jul 2011

   Wrapping machines including shrink     wrappers, stretch wrappers and strapping                                                         machines

15

*

1 Jul 2011

 Sugar receival, drying, screening, and storage  assets:

 

 

 

  Bins, hoppers and silos

30

*

1 Jul 2011

  Lump breakers

15

*

1 Jul 2011

  Rotary sugar dryers

25

*

1 Jul 2011

  Sugar throwers

15

*

1 Jul 2011

  Vibratory screens (including graders and    scalpers)

15

*

1 Jul 2011

 Support assets:

 

 

 

  Air compression assets:

 

 

 

   Air dryers

12

*

1 Jul 2011

   Air receivers

20

*

1 Jul 2011

   Compressors

12

*

1 Jul 2011

   Packaged air compression systems

12

*

1 Jul 2011

  Blowers and fans

15

*

1 Jul 2011

  Boilers (packaged type only)

20

*

1 Jul 2011

  Control system assets:

 

 

 

   Control cabinets and switchgear

10

*

1 Jul 2011

   Instrumentation

10

*

1 Jul 2011

   Program logic controllers (PLCs)

10

*

1 Jul 2011

   Switchboards

20

*

1 Jul 2011

   Variable speed drives (VSDs)

10

*

1 Jul 2011

  Conveyors (including framework and     enclosures):

 

 

 

   Packaging conveyors

15

*

1 Jul 2011

   Other conveyors

20

*

1 Jul 2011

  Cooling towers:

 

 

 

   Field erected

25

*

1 Jul 2011

   Packaged

15

*

1 Jul 2011

  Dust collectors (including ducting)

20

*

1 Jul 2011

  Heat exchangers

15

*

1 Jul 2011

  Pipes and valves:

 

 

 

   Pipes: 

 

 

 

    Mild steel

15

*

1 Jul 2011

    Non ferrous

20

*

1 Jul 2011

    Stainless steel

25

*

1 Jul 2011

   Valves

10

*

1 Jul 2011

  Pumps

15

*

1 Jul 2011

  Refractometers

10

*

1 Jul 2011

  Spectrometers

10

*

1 Jul 2011

  Tanks:

 

 

 

   Water storage tanks

25

*

1 Jul 2011

   Other tanks:

 

 

 

    Mild steel

20

*

1 Jul 2011

    Plastic

15

*

1 Jul 2011

    Stainless steel

30

*

1 Jul 2011

  Weighbridges

20

*

1 Jul 2011

 

Confectionery manufacturing

(11820)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Confectioners’ machinery

20

 

1 Jan 2001

 

Prepared animal and bird feed manufacturing

(11920)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Pet food manufacturing assets:

 

 

 

 Dry process assets:

 

 

 

  Batching systems

15

*

1 Jul 2013

  Blowing systems

15

*

1 Jul 2013

  Coating assets (including oil, tumble and    vacuum coaters)

10

*

1 Jul 2013

  Coolers (including counterflow, horizontal and    vertical)

15

*

1 Jul 2013

  Cooling systems (including fans and cyclones)

10

*

1 Jul 2013

  Dehumidifying systems (including silo munters)

10

*

1 Jul 2013

  Dosing systems (including liquid)

10

*

1 Jul 2013

  Dryers

15

*

1 Jul 2013

  Extruders

15

*

1 Jul 2013

  Hammer mills

15

*

1 Jul 2013

  Hoppers (including batch and surge)

15

*

1 Jul 2013

  Mixers (including batch and paddle)

15

*

1 Jul 2013

  Ovens (including horizontal, tunnel and vertical)

15

*

1 Jul 2013

  Pre-conditioners

10

*

1 Jul 2013

 Packaging assets:

 

 

 

  Bagging machines (including flow wrappers,    form fill and seal machines and roll wrapping                                           machines)

10

*

1 Jul 2013

  Can and tray labelling assets

10

*

1 Jul 2013

  Case erecting, packing and closing machines    (including cartoners)

10

*

1 Jul 2013

  Inspection equipment (including checkweighers,   metal detectors, counting machines etc)

10

*

1 Jul 2013

  Multihead and singlehead weighers

10

*

1 Jul 2013

  Palletisers and depalletisers

15

*

1 Jul 2013

  Robotic lid, tray and sealing assets

10

*

1 Jul 2013

  Robotic pick and place assets

10

*

1 Jul 2013

  Wrapping machines (including shrink wrappers,   stretch wrappers and strapping machines)

10

*

1 Jul 2013

 Raw material receiving, storage and handling  assets:

 

 

 

  Chutes

15

*

1 Jul 2013

  Conveyors (including belt, chain, drag, screw    and walking beam conveyors)

15

*

1 Jul 2013

  Elevators and distributors (including bucket and   transfer elevators)

15

*

1 Jul 2013

  Hoppers (including batch and weigh hoppers)

15

*

1 Jul 2013

  Receival assets

15

*

1 Jul 2013

  Screw and weigh belt feeders

10

*

1 Jul 2013

  Silos

20

*

1 Jul 2013

  Storage bins

20

*

1 Jul 2013

  Tanks (including holding, liquid storage and    water)

20

*

1 Jul 2013

 Support assets:

 

 

 

  Access platforms

20

*

1 Jul 2013

  Air compressors and receivers

10

*

1 Jul 2013

  Bins (including tippers and raw material bins)

15

*

1 Jul 2013

  Boilers

20

*

1 Jul 2013

  Cleaning systems (including vacuum)

15

*

1 Jul 2013

  Contra shears and drum filters

10

*

1 Jul 2013

  Control systems

10

*

1 Jul 2013

  Dust management assets (including bag and    dust filters, dust collectors, dust extraction hood                             and ducting and exhaust fans and socks)

15

*

1 Jul 2013

  Effluent pumps

10

*

1 Jul 2013

  Effluent screens and filters

10

*

1 Jul 2013

  Emissions and odour control systems     (incorporating exhaust fans, ducting and                                           biofilters)

15

*

1 Jul 2013

  Fire prevention systems (incorporating fire    protection system and water tanks)

20

*

1 Jul 2013

  Laboratory and analysing assets (including    probes and samplers)

10

*

1 Jul 2013

  Pumps (including liquid feed)

10

*

1 Jul 2013

  Racking

20

*

1 Jul 2013

  Safety systems

20

*

1 Jul 2013

  Waste water ponds

25

*

1 Jul 2013

  Waste water treatment assets

20

*

1 Jul 2013

  Weighing assets (including weigh cells, heads    and hoppers)

10

*

1 Jul 2013

 Wet process assets:

 

 

 

  Air purification and recycling systems

10

*

1 Jul 2013

  Basket tippers

10

*

1 Jul 2013

  Blending, dicing and mincing assets

10

*

1 Jul 2013

  Blowers

15

*

1 Jul 2013

  Canning and tray assets including closers and    fillers

10

*

1 Jul 2013

  Chillers

15

*

1 Jul 2013

  Cooling towers

15

*

1 Jul 2013

  Cool rooms

15

*

1 Jul 2013

  Cutting assets (including knife and blade    assemblies)

10

*

1 Jul 2013

  Dewatering assets

10

*

1 Jul 2013

  Drying assets

15

*

1 Jul 2013

  Extruders

15

*

1 Jul 2013

  Freezers

15

*

1 Jul 2013

  Frozen block warmers

10

*

1 Jul 2013

  Gravy make-up stations

15

*

1 Jul 2013

  Grinders

10

*

1 Jul 2013

  Hoppers (including batch and surge)

15

*

1 Jul 2013

  Mix slides and chutes

15

*

1 Jul 2013

  Mixers (including batch and paddle)

15

*

1 Jul 2013

  Pallet lifters and hoists

10

*

1 Jul 2013

  Refrigeration compressors

15

*

1 Jul 2013

  Retort cooking vessels

15

*

1 Jul 2013

  Retort trays

15

*

1 Jul 2013

  Seal thickness testing assets

10

*

1 Jul 2013

  Slicing and shredding assets

10

*

1 Jul 2013

  Stacking assets

15

*

1 Jul 2013

Prepared animal and bird feed manufacturing assets generally:

 

 

 

 Batching, grinding and mixing assets:

 

 

 

  Bins (including mash, outloading, surge, supply   and raw material bins)

30

*

1 Jul 2012

  Control systems (including batching systems)

10

*

1 Jul 2012

  Dressers

10

*

1 Jul 2012

  Drum magnets

10

*

1 Jul 2012

  Evaporative coolers

10

*

1 Jul 2012

  Grinders

10

*

1 Jul 2012

  Hammer and roller mills

15

*

1 Jul 2012

  Heating chambers (including coils and heat    exchangers)

12

*

1 Jul 2012

  Hoppers (including expansion, grinder, weigh    and surge hoppers)

25

*

1 Jul 2012

  Liquid tanks (including molasses and tallow)

20

*

1 Jul 2012

  Load cells

10

*

1 Jul 2012

  Mixers (including paddle, premix and ribbon    screw)

20

*

1 Jul 2012

  Pumps (including heat, molasses and water    pumps)

7

*

1 Jul 2012

  Rotary valves

15

*

1 Jul 2012

  Shears

15

*

1 Jul 2012

  Turn heads

20

*

1 Jul 2012

 Drying, coating, cooling and addition assets:

 

 

 

  Coating assets (including oil, tumble and    vacuum coaters)

12

*

1 Jul 2012

  Coolers (including counterflow, horizontal and    vertical)

15

*

1 Jul 2012

  Cooling fans and cyclones

10

*

1 Jul 2012

  Dryers

15

*

1 Jul 2012

  Injection systems (including tallow)

15

*

1 Jul 2012

  Meters (including counterflow meters)

10

*

1 Jul 2012

  Post pellet addition systems (incorporating    mixers)

10

*

1 Jul 2012

  Screening and sieving assets

10

*

1 Jul 2012

  Vacuum pump and piping

15

*

1 Jul 2012

 Liquid feed assets:

 

 

 

  Augers, conveyors and elevators

7

*

1 Jul 2012

  Bladders for molasses ponds

10

*

1 Jul 2012

  Bulk bag hangers

10

*

1 Jul 2012

  Covers for molasses ponds

10

*

1 Jul 2012

  Hoppers

10

*

1 Jul 2012

  Liners for tanks

5

*

1 Jul 2012

  Micro scales

7

*

1 Jul 2012

  Mixers

10

*

1 Jul 2012

  Mixing tanks for clay and other products

15

*

1 Jul 2012

  Pumps:

 

 

 

   Acid and urea pumps

3

*

1 Jul 2012

   Heat, molasses and water pumps

10

*

1 Jul 2012

  Silos (including PVC and steel construction)

15

*

1 Jul 2012

  Storage tanks (including PVC and steel    construction)

15

*

1 Jul 2012

 Packaging assets:

 

 

 

  Bagging machines (including flow wrappers,    form fill and seal machines and roll wrapping                                           machines)

10

*

1 Jul 2012

  Case erecting, packing and closing machines    (including cartoners)

10

*

1 Jul 2012

  Inspection equipment (including checkweighers,   metal detectors, counting machines)

10

*

1 Jul 2012

  Multihead and singlehead weighers

10

*

1 Jul 2012

  Palletisers and depalletisers

15

*

1 Jul 2012

  Robotic pick and place, lid, tray and sealing    assets

10

*

1 Jul 2012

  Wrapping machines (including shrink wrappers,   stretch wrappers and strapping machines)

10

*

1 Jul 2012

 Pre-conditioning and extrusion assets:

 

 

 

  Boilers

20

*

1 Jul 2012

  Conditioners

10

*

1 Jul 2012

  Crumble rollers

20

*

1 Jul 2012

  Extruders

15

*

1 Jul 2012

  Pellet presses (including air flow and die feeder   presses)

15

*

1 Jul 2012

  Pellet testers

10

*

1 Jul 2012

 Raw material receiving, storage and handling  assets:

 

 

 

  Augers

10

*

1 Jul 2012

  Bulkheads

20

*

1 Jul 2012

  Chutes, deadboxes and diverters

10

*

1 Jul 2012

  Conveyors (including belt, drag, grain and screw   conveyors)

15

*

1 Jul 2012

  Elevators and distributors (including bucket and   transfer elevators)

15

*

1 Jul 2012

  Grain cleaning and shifting assets (including    grain blowers and grain shifters)

15

*

1 Jul 2012

  Grain transfer drag chains

15

*

1 Jul 2012

  Portable conveying assets (including augers and   belt conveyors)

5

*

1 Jul 2012

  Receival pits

30

*

1 Jul 2012

  Rotary and slide gates

10

*

1 Jul 2012

  Silos

30

*

1 Jul 2012

  Storage bins

20

*

1 Jul 2012

 Support assets:

 

 

 

  Air compressors

10

*

1 Jul 2012

  Dust management assets (including bag and    dust filters, dust collectors, dust extraction hood                             and ducting and exhaust fans and socks)

15

*

1 Jul 2012

  Emissions and odour control systems     (incorporating exhaust fans, ducting and                                           biofilters)

15

*

1 Jul 2012

  Feed delivery bins

15

*

1 Jul 2012

  Fire prevention systems (incorporating fire    protection system and water tanks)

20

*

1 Jul 2012

  Grain vacuum and silo sampling probes

5

*

1 Jul 2012

  Laboratory assets (including grain testing    assets)

10

*

1 Jul 2012

  Near infrared transmission systems and    analysers

7

*

1 Jul 2012

  Racking

20

*

1 Jul 2012

  Waste water treatment assets

20

*

1 Jul 2012

  Weighbridges

25

*

1 Jul 2012

 

Other food product manufacturing n.e.c.

(11990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Coffee processing assets:

 

 

 

 Bins and hoppers (including gravity bins and  holding bins)

20

*

1 Jul 2012

 De-stoners, gravity separators and magnetic  separators

20

*

1 Jul 2012

 Extraction and evaporation assets (including  decanters, evaporators/finishers, flash  vessels/stripping columns, pressure vessels/cells,               separators/clarifiers, spray driers, strainers and wet               scrubbers)

20

*

1 Jul 2012

 Grinders

20

*

1 Jul 2012

 Material handling assets (including augers, belt  conveyors, bucket elevators, elevators and  vibratory conveyors)

15

*

1 Jul 2012

 Packaging assets:

 

 

 

  Form fill and seal packaging machines (including   flat bottom, flat top and bottom, pillow               shape,                                           stand up and vacuum brick pack packaging                                           machines)

12

*

1 Jul 2012

  Inspection equipment including checkweighers,   metal detectors, counting machines etc

12

*

1 Jul 2012

  Multihead weighers

12

*

1 Jul 2012

 Process control valves

10

*

1 Jul 2012

 Roasters (including cooling trays)

20

*

1 Jul 2012

 Sample roasters

15

*

1 Jul 2012

 Silos

25

*

1 Jul 2012

 Smoke/odour elimination systems (incorporating  afterburners, housing and piping)

15

*

1 Jul 2012

 Support assets:

 

 

 

  Air compressors

12

*

1 Jul 2012

  Boiler house assets

20

*

1 Jul 2012

  Clean-in-place (CIP) systems

15

*

1 Jul 2012

  Control system assets (including programmable   logic controllers and variable speed drives)

10

*

1 Jul 2012

  Laboratory assets:

 

 

 

   Electronic (including analysers and     spectrometers)

7

*

1 Jul 2012

   Generally

10

*

1 Jul 2012

  Pipes

20

*

1 Jul 2012

  Pumps

20

*

1 Jul 2012

  Racks

20

*

1 Jul 2012

  Scales

10

*

1 Jul 2012

  Tanks

30

*

1 Jul 2012

  Waste water treatment assets

20

*

1 Jul 2012

  Weighbridges

25

*

1 Jul 2012

Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals):

 

 

 

 Ancillary and support assets:

 

 

 

  Air compression assets:

 

 

 

   Air dryers

10

*

1 Jul 2012

   Air receivers

20

*

1 Jul 2012

   Compressors and packaged air compression    systems

15

*

1 Jul 2012

  Blowers and fans

15

*

1 Jul 2012

  Boilers

20

*

1 Jul 2012

  Clean in place (CIP) assets

10

*

1 Jul 2012

  Control systems generally

10

*

1 Jul 2012

  Conveyors (including auger conveyors, belt    conveyors, bucket elevators, flume conveyors                                           roller conveyors, web conveyors etc)

15

*

1 Jul 2012

  Dust collection systems

20

*

1 Jul 2012

  Fire control assets - use any relevant     determination in Table B

 

 

 

  Frying oil reclaiming and cleansing systems    incorporating filtration equipment, storage tanks                             and ventilation hoods

20

*

1 Jul 2012

  Heat exchangers

15

*

1 Jul 2012

  Holding and storage tanks generally (including    water storage tanks)

20

*

1 Jul 2012

  Piping and reticulation lines (excluding fire water   pipes)

25

*

1 Jul 2012

  Pumps (including cavity pumps, centrifugal    pumps, lobe pumps etc)

10

*

1 Jul 2012

  Refrigeration and freezing assets:

 

 

 

   Chilled water systems generally (including     chillers, condensers and cooling towers)

15

*

1 Jul 2012

   Cooling tunnels

20

*

1 Jul 2012

   Freezers:

 

 

 

    Generally (including blast freezers and      plate freezers)

15

*

1 Jul 2012

    Spiral freezers

10

*

1 Jul 2012

   Insulation panels used in cold stores, cool     rooms, freezer rooms etc - see Table B                                                         Refrigeration assets

 

 

 

  Uninterruptible power supply (UPS) assets - see   Table B Power supply assets

 

 

 

  Valves

10

*

1 Jul 2012

  Waste water treatment assets:

 

 

 

   Aerators

20

*

1 Jul 2012

   Biogas system assets (excluding lagoon and   pond covers)

25

*

1 Jul 2012

   Blowers

20

*

1 Jul 2012

   Clarifiers (including dissolved air floatation     equipment and screens)

20

*

1 Jul 2012

   Digester/aeration tanks

25

*

1 Jul 2012

   Lagoons and ponds

40

*

1 Jul 2012

   Lagoon and pond covers

12

*

1 Jul 2012

   Lagoon and pond liners

20

*

1 Jul 2012

   Reverse osmosis system assets

20

*

1 Jul 2012

   Sludge dewatering assets (including filters,     separators etc)

15

*

1 Jul 2012

  Water treatment filters (including carbon filters    and membrane filters)

10

*

1 Jul 2012

 Frozen appetiser and finger food manufacturing  assets:

 

 

 

  Appetiser forming machines

15

*

1 Jul 2012

  Cookers

12

*

1 Jul 2012

  Fryers

12

*

1 Jul 2012

  Mixing assets (including meat mincers, meat    mincer/blenders, mixer/grinding machines and                                           mixers generally)

15

*

1 Jul 2012

 Frozen lasagne manufacturing assets generally  (including cookers, cutters, depositors, extruders,  lasagne making machines, mixers and sheeters)

15

*

1 Jul 2012

 Frozen pasta product manufacturing assets  generally - use any relevant determination made  for pasta manufacturing assets in Table A Cereal               and pasta product manufacturing (11620)

 

 

 

 Frozen pizza manufacturing assets:

 

 

 

  Pizza base making assets:

 

 

 

   Dough mixers

15

*

1 Jul 2012

   Ovens

20

*

1 Jul 2012

   Pizza base forming and sheeting assets     (including chunking units, cutters, extruders,                                           laminators, spiker rollers etc)

15

*

1 Jul 2012

   Proofers

15

*

1 Jul 2012

  Pizza sauce and topping application assets    (including can opening machines, cheese                                           shredding assets, depositors, enrobers, topping                             applicators and water coating sprayers)

15

*

1 Jul 2012

  Pocket pizza making machines

15

*

1 Jul 2012

 Frozen potato product manufacturing assets  (including french fries/potato chips, potato flake,  potato shred and shred product manufacturing               assets):

 

 

 

  Pre-processing assets:

 

 

 

   Deskinners and peelers:

 

 

 

    Abrasive/brush peelers

12

*

1 Jul 2012

    Steam peelers

10

*

1 Jul 2012

   Destoners

20

*

1 Jul 2012

   Sizing and sorting assets:

 

 

 

    Electronic sorters

10

*

1 Jul 2012

    Mechanical sizers (including roller sizers     and screen shaker sizers)

15

*

1 Jul 2012

   Trim tables (roller inspection tables)

20

*

1 Jul 2012

   Washers and brushers (including barrel     washers, flat bed brushers, polishers and                                                         pre-cleaner wet hopper washers)

12

*

1 Jul 2012

  Processing assets generally:

 

 

 

   Batter enrobers

10

*

1 Jul 2012

   Blanchers

15

*

1 Jul 2012

   Cookers

12

*

1 Jul 2012

   Cutters:

 

 

 

    Mechanical cutters

10

*

1 Jul 2012

    Water based (hydro) cutters

15

*

1 Jul 2012

   Dicers

10

*

1 Jul 2012

   Dosing systems for dextrose and SAPP     application etc

15

*

1 Jul 2012

   Dryers:

 

 

 

    Flake drum dryers

20

*

1 Jul 2012

    Generally (including dewatering dryers)

15

*

1 Jul 2012

   Flake breakers

10

*

1 Jul 2012

   Forming drums/machines

10

*

1 Jul 2012

   Fryers

12

*

1 Jul 2012

   Mixers

15

*

1 Jul 2012

   Pre-heaters

15

*

1 Jul 2012

   Shredders

10

*

1 Jul 2012

   Trimming and grading assets (including     shaker screen tables used in grading                                                         finished products and nubbin removal, sliver                                           removers etc)

10

*

1 Jul 2012

 Frozen pre-prepared meal manufacturing  assets (including cookers and kettles, depositors,  fillers, meat injectors and tenderisers, mixers,               multihead weighers, ovens, particle and sauce               applicators and rice/pasta cookers)

15

*

1 Jul 2012

 Ingredient receiving and handling assets:

 

 

 

  Bins and hoppers (including holding bins,    intermediate bulk containers, tote bins etc):

 

 

 

   Mild and stainless steel

15

*

1 Jul 2012

   Others (including plastic and fibreglass)

  8

*

1 Jul 2012

  Potato storage assets:

 

 

 

   Air handling system assets used in potato     storage structures:

 

 

 

    Aeration pipes

25

*

1 Jul 2012

    Control systems

15

*

1 Jul 2012

    Fans

15

*

1 Jul 2012

    Humidification assets (humidifiers etc)

10

*

1 Jul 2012

    Refrigeration assets (refrigeration units      etc)

12

*

1 Jul 2012

   Potato pilers (bin pilers)

20

*

1 Jul 2012

  Silos (flour)

25

*

1 Jul 2012

  Tippers and unloaders (including bin tippers and   unloaders, bulker bag unloaders and tote tippers                             and unloaders)

12

*

1 Jul 2012

  Trolleys (for cooked rice etc)

  5

*

1 Jul 2012

 Packaging and quality control assets:

 

 

 

  Accumulators

12

*

1 Jul 2012

  Adhesive applicators

  7

*

1 Jul 2012

  Cartoners (including inner and outer cartoning    machines)

15

*

1 Jul 2012

  Case erecting, packing and closing machines    (including casepackers)

15

*

1 Jul 2012

  Case sealing machines

10

*

1 Jul 2012

  Checkweighers

10

*

1 Jul 2012

  Coding machines (including laser coding    machines)

  8

*

1 Jul 2012

  Flow wrappers

10

*

1 Jul 2012

  Form fill and seal assets (including bagging units   and multihead weighers)

15

*

1 Jul 2012

  Heat shrink tunnels

10

*

1 Jul 2012

  Metal detectors

10

*

1 Jul 2012

  Palletisers

12

*

1 Jul 2012

  Palletising robots

10

*

1 Jul 2012

  Pallet wrappers

12

*

1 Jul 2012

  Product loaders and stackers

15

*

1 Jul 2012

  Tray denesters

15

*

1 Jul 2012

  Tray sealers

15

*

1 Jul 2012

  Weighbridges

20

*

1 Jul 2012

  X-ray detectors

10

*

1 Jul 2012

Peanut processing assets:

 

 

 

 Aeration units

15

*

1 Jul 2009

 Aspirators

10

*

1 Jul 2009

 Bins and hoppers (including gravity bins, holding  bins, shell bins, surge bins etc)

15

*

1 Jul 2009

 Blanchers

10

*

1 Jul 2009

 Cleaning assets:

 

 

 

  De‑stoners and gravity separators

20

*

1 Jul 2009

  Pre‑cleaners (intake cleaners)

15

*

1 Jul 2009

 Control systems

10

*

1 Jul 2009

 Door controls and motor drive systems for rapid  roller doors (incorporating chains, controls, motors  and sensors, but excluding doors)

10

*

1 Jul 2009

 Dust collection assets (including ductwork, dust  collectors, extraction fans etc)

20

*

1 Jul 2009

 Fryers

10

*

1 Jul 2009

 Granulators

12

*

1 Jul 2009

 Laboratory assets:

 

 

 

  Generally

10

*

1 Jul 2009

  Laboratory analysers

5

*

1 Jul 2009

 Materials handling assets (including augers, belt  conveyors, bucket elevators, elevators and vibratory  conveyors)

15

*

1 Jul 2009

 Ovens (including roasters and dryers)

10

*

1 Jul 2009

 Packaging assets (including packers, palletisers,  shrink wrappers and strapping machines)

10

*

1 Jul 2009

 Peanut oil crushing assets:

 

 

 

  Cookers

15

*

1 Jul 2009

  Screw presses/expeller presses

13

*

1 Jul 2009

 Quality control assets:

 

 

 

  Magnets and magnetic separators

7

*

1 Jul 2009

  Metal detectors

10

*

1 Jul 2009

  X‑ray units

5

*

1 Jul 2009

 Refrigeration units

20

*

1 Jul 2009

 Sampling assets:

 

 

 

  Sample grinders and shellers

10

*

1 Jul 2009

  Sieve tables and picking belt decks

20

*

1 Jul 2009

  Moisture meters

5

*

1 Jul 2009

 Scales

5

*

1 Jul 2009

 Shellers

20

*

1 Jul 2009

 Silos (metal)

30

*

1 Jul 2009

 Sorting and sizing assets:

 

 

 

  Electronic/laser sorters (including colour sorters)

10

*

1 Jul 2009

  Generally (including vibrating sieves, shaker    decks and sizing shakers)

20

*

1 Jul 2009

 Tipping units

20

*

1 Jul 2009

 Transformers

40

*

1 Jul 2009

Tea processing assets:

 

 

 

 Bins (including receiving and refrigerated)

15

*

1 Jul 2012

 Bin tippers

20

*

1 Jul 2012

 Classifiers and shredders

20

*

1 Jul 2012

 Dryers (including primary, secondary and final)

20

*

1 Jul 2012

 Fermenters (oxidizers)

20

*

1 Jul 2012

 Fibre extractors

20

*

1 Jul 2012

 Laboratory assets:

 

 

 

  Generally

15

*

1 Jul 2012

  Laboratory analysers

10

*

1 Jul 2012

 Materials handling assets (including augers, belt  conveyors, bucket elevators, vibratory conveyors,  structures, gearboxes and motors)

15

*

1 Jul 2012

 Packaging assets:

 

 

 

  Bagging machines (including flow wrappers and   roll wrapping machines)

15

*

1 Jul 2012

  Packaging machines:

 

 

 

   Form fill and seal packaging machines

15

*

1 Jul 2012

   Generally (including flat bottom, flat top and    bottom, pillow shape and stand up packaging                                           machines)

15

*

1 Jul 2012

   Vacuum brick pack packaging machines

15

*

1 Jul 2012

  Tea packaging assets generally (including    cartoners, casepackers, case palletisers,                                           checkweighers, fillers, label applicators, shrink                                           wrappers and stretch wrappers etc)

15

*

1 Jul 2012

 Pre dryers

20

*

1 Jul 2012

 Rollers (including crush tear and curl (CTC),  electrostatic, secondary and final)

20

*

1 Jul 2012

 Rotovanes

20

*

1 Jul 2012

 Support assets:

 

 

 

  Air compression assets (including air dryers, air   receivers and compressors)

12

*

1 Jul 2012

  Blowers and fans

15

*

1 Jul 2012

  Boilers

20

*

1 Jul 2012

  Bulka bags

5

*

1 Jul 2012

  Control system assets (including control    cabinets and switchgear, instrumentation,                                           programmable logic controllers (PLCs) and                                           variable speed drives (VSDs))

10

*

1 Jul 2012

  Switchboards

20

*

1 Jul 2012

 Vibratory screens

20

*

1 Jul 2012

 Withering troughs (incorporating controls and  sensors)

25

*

1 Jul 2012

 

Soft drink, cordial and syrup manufacturing

(12110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

De‑aerated water system assets (including pipes, pumps and tanks)

20

*

1 Jul 2009

Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters)

15

*

1 Jul 2009

Fruit juice drink manufacturing assets – see Table A Fruit and vegetable processing (11400)

 

 

 

Ice‑making machinery:

 

 

 

 Condensers

  131/3

 

1 Jan 2001

 Expansion pipes

40

 

1 Jan 2001

 General machinery

   131/3

 

1 Jan 2001

 Ice moulds

  5

 

1 Jan 2001

Packaging assets:

 

 

 

 Filling and sealing assets:

 

 

 

  Capping machines

15

*

1 Jul 2009

  Container dryers (incorporating air knives and    blowers)

10

*

1 Jul 2009

  Cooling and warming tunnels

10

*

1 Jul 2009

  Filling machines (including bag in box fillers, cup   fillers and aseptic fillers)

20

*

1 Jul 2009

  Induction sealers

10

*

1 Jul 2009

  Inspection machines

10

*

1 Jul 2009

 Handling assets:

 

 

 

  Bottle and can rinsing machines

20

*

1 Jul 2009

  Depalletisers

20

*

1 Jul 2009

  Pallet binders

10

*

1 Jul 2009

  Palletisers

20

*

1 Jul 2009

  Strap cutting machines

10

*

1 Jul 2009

  Stretch wrappers

15

*

1 Jul 2009

 Packing assets:

 

 

 

  Carton packers

15

*

1 Jul 2009

  Coding machines (including container coders    and outer date coders)

7

*

1 Jul 2009

  Label applicators

7

*

1 Jul 2009

  Labellers

15

*

1 Jul 2009

  Multipack machines

10

*

1 Jul 2009

  Shrink wrappers

15

*

1 Jul 2009

  Tunnel pasteurisers

10

*

1 Jul 2009

Support assets:

 

 

 

 Additive dosing systems assets (including pipes,  pumps and tanks)

20

*

1 Jul 2009

 Air compressors and receivers

20

*

1 Jul 2009

 Boilers

20

*

1 Jul 2009

 Carbonators (including controls, pumps and valves)

20

*

1 Jul 2009

 Centrifuges

15

*

1 Jul 2009

 Clean in place system (CIP) assets (including pipes,  pumps and tanks)

15

*

1 Jul 2009

 Control system assets (excluding personal  computers, but including program logic controllers  and switchgear )

10

*

1 Jul 2009

 Conveyers

15

*

1 Jul 2009

 Heat exchangers

15

*

1 Jul 2009

 Laboratory equipment

10

*

1 Jul 2009

 Refrigeration assets (including compressors, cooling  towers, condensers, evaporators and pumps)

15

*

1 Jul 2009

 Pipes

25

*

1 Jul 2009

 Pumps

15

*

1 Jul 2009

 Syrup preparation assets (including tanks)

15

*

1 Jul 2009

 Valves

10

*

1 Jul 2009

 Waste water treatment assets:

 

 

 

  Aerators

20

*

1 Jul 2009

  Anaerobic bio gas system assets

25

*

1 Jul 2009

  Blowers

20

*

1 Jul 2009

  Clarifiers

20

*

1 Jul 2009

  Digester/aeration tanks

25

*

1 Jul 2009

  Reverse osmosis system assets

20

*

1 Jul 2009

 Weighers

20

*

1 Jul 2009

Tanks:

 

 

 

 Hot water

25

*

1 Jul 2009

 Liquid CO2 storage

20

*

1 Jul 2009

 Storage: 

 

 

 

  Chemical storage

20

*

1 Jul 2009

  Generally

30

*

1 Jul 2009

 

Beer manufacturing (except non‑alcoholic beer)

(12120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Beer filtration assets:

 

 

 

 Beer filters

20

*

1 Jul 2008

 Filter media make up assets

20

*

1 Jul 2008

 Mash filters

20

*

1 Jul 2008

Brewing assets:

 

 

 

 Grist hoppers

25

*

1 Jul 2008

 Mash tuns

25

*

1 Jul 2008

 Lauter tuns

25

*

1 Jul 2008

 Spent grains transfer system assets

20

*

1 Jul 2008

 Wort kettles

25

*

1 Jul 2008

 Whirlpool vessels

25

*

1 Jul 2008

Cellaring assets:

 

 

 

 Carbonators (including controls, pumps and valves)

20

*

1 Jul 2008

 Centrifuges

15

*

1 Jul 2008

 De‑aerated water system assets (including pipes,  pumps and tanks)

20

*

1 Jul 2008

 Yeast filters/dryers

15

*

1 Jul 2008

 Yeast propagators

20

*

1 Jul 2008

Malt handling and cleaning assets:

 

 

 

 Augers/conveyers and elevators

15

*

1 Jul 2008

 Dust extractors

20

*

1 Jul 2008

 Grain cleaning assets (including screeners,  destoners and magnetic separators)

20

*

1 Jul 2008

 Malt milling machines (including hammer and roller  mills)

20

*

1 Jul 2008

 Silos:

 

 

 

  Galvanised construction

30

*

1 Jul 2008

  Steel construction

40

*

1 Jul 2008

 Weighers

20

*

1 Jul 2008

Packaging assets:

 

 

 

 Bottle and can filling and sealing assets:

 

 

 

  Filling machines

20

*

1 Jul 2008

  Inspection machines

10

*

1 Jul 2008

 Bottle and can handling assets:

 

 

 

  Bottle and can rinsing machines

20

*

1 Jul 2008

  Depalletisers

20

*

1 Jul 2008

  Palletisers

20

*

1 Jul 2008

 Bottle and can packing assets:

 

 

 

  Carton packers

15

*

1 Jul 2008

  Date coders

7

*

1 Jul 2008

  Labellers

15

*

1 Jul 2008

  Multipack machines

10

*

1 Jul 2008

  Outer date coders

7

*

1 Jul 2008

  Shrink wrappers

15

*

1 Jul 2008

  Tunnel pasteurisers

10

*

1 Jul 2008

 Conveyers

15

*

1 Jul 2008

 Keg line assets:

 

 

 

  Capping machines

15

*

1 Jul 2008

  Coding machines

7

*

1 Jul 2008

  External washing machines

20

*

1 Jul 2008

  Internal washer and filler machines

20

*

1 Jul 2008

  Kegs (stainless steel)

15

*

1 Jul 2013

  Pasteurisers

20

*

1 Jul 2008

Support assets:

 

 

 

 Additive and hops dosing systems assets (including  pipes, pumps and tanks)

20

*

1 Jul 2008

 Air compressors and receivers

20

*

1 Jul 2008

 Boilers

20

*

1 Jul 2008

 Carbon dioxide recovery system assets:

 

 

 

  Gas collection and storage assets (including    pipes bladders and tanks)

25

*

1 Jul 2008

  Gas processing assets

20

*

1 Jul 2008

  Vaporisation system assets

20

*

1 Jul 2008

 Clean in place system (CIP) assets (including pipes,  pumps and tanks)

15

*

1 Jul 2008

 Control system assets (excluding personal  computers)

10

*

1 Jul 2008

 Heat exchangers

15

*

1 Jul 2008

 Refrigeration assets (including compressors,  condensers, evaporators and pumps)

15

*

1 Jul 2008

 Pipes

25

*

1 Jul 2008

 Pumps

15

*

1 Jul 2008

 Valves

10

*

1 Jul 2008

 Vapour condensers

15

*

1 Jul 2008

 Waste water treatment assets:

 

 

 

  Aerators

20

*

1 Jul 2008

  Anaerobic bio gas system assets

25

*

1 Jul 2008

  Blowers

20

*

1 Jul 2008

  Clarifiers

20

*

1 Jul 2008

  Digester/aeration tanks

25

*

1 Jul 2008

  Reverse osmosis system assets

20

*

1 Jul 2008

Tanks:

 

 

 

 Beer fermentation and storage

30

*

1 Jul 2008

 Chemical storage

20

*

1 Jul 2008

 Cold service storage

25

*

1 Jul 2008

 Condensate collection

25

*

1 Jul 2008

 Hot service storage

25

*

1 Jul 2008

 Liquid CO2 storage

20

*

1 Jul 2008

 Trub

25

*

1 Jul 2008

 Yeast storage

25

*

1 Jul 2008

 

Spirit manufacturing

(12130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Distillery plant (brandy etc)

131/3

 

1 Jan 2001

 

Wine and other alcoholic beverage manufacturing

(12140)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Barrel assets:

 

 

 

 Barrel racks

20

*

1 Jul 2008

 Barrel washers

7

*

1 Jul 2008

 Oak barrels

4

*

1 Jul 2008

Grape handling assets:

 

 

 

 Conveyors and elevators

15

*

1 Jul 2008

 Crushers/destemmers

15

*

1 Jul 2008

 Electronic scales (mobile)

10

*

1 Jul 2008

 Grape bins (plastic)

5

*

1 Jul 2008

 Grape receival hoppers

20

*

1 Jul 2008

 Grape waste pits (concrete)

20

*

1 Jul 2008

 Presses:

 

 

 

  Basket

20

*

1 Jul 2008

  Continuous (screw)

15

*

1 Jul 2008

  Pneumatic (airbag)

15

*

1 Jul 2008

 Weighbridges/weighers

20

*

1 Jul 2008

Packaging assets:

 

 

 

 Bottle and cask filling, sealing and coding assets:

 

 

 

  Cap feed systems

15

*

1 Jul 2008

  Cappers

15

*

1 Jul 2008

  Carton packing machines

15

*

1 Jul 2008

  Corkers

15

*

1 Jul 2008

  Crown sealers (sparkling wine)

15

*

1 Jul 2008

  Date coders

7

*

1 Jul 2008

  Fillers

15

*

1 Jul 2008

  Foilers

15

*

1 Jul 2008

  Inspection machines

10

*

1 Jul 2008

  Labellers

10

*

1 Jul 2008

  Rinsers

15

*

1 Jul 2008

 Handling and packing assets:

 

 

 

  Carton erectors/sealers/tapers

15

*

1 Jul 2008

  Conveyors (loose bottle, carton and pallet)

15

*

1 Jul 2008

  Depalletisers

15

*

1 Jul 2008

  Outer date coders

5

*

1 Jul 2008

  Palletisers

15

*

1 Jul 2008

  Shrink wrappers

15

*

1 Jul 2008

Separation/filtration assets:

 

 

 

 Centrifuges

10

*

1 Jul 2008

 Filtration units (incorporating housing and filters):

 

 

 

  Cross flow filter units

10

*

1 Jul 2008

  Diatomaceous earth filter units (including earth   make‑up system)

10

*

1 Jul 2008

  Lees filter units

10

*

1 Jul 2008

  Membrane cartridge filter units (including    lenticular)

10

*

1 Jul 2008

  Plate and frame filter units

15

*

1 Jul 2008

  Rotary drum vacuum filter units

15

*

1 Jul 2008

Sparkling wine equipment:

 

 

 

 Carbonation equipment

10

*

1 Jul 2008

 Corking/wiring equipment

15

*

1 Jul 2008

 Disgorging and dosing equipment

10

*

1 Jul 2008

 Riddling equipment

15

*

1 Jul 2008

Support assets:

 

 

 

 Additive liquid dosing systems

10

*

1 Jul 2008

 Air compressors

15

*

1 Jul 2008

 Air receivers

20

*

1 Jul 2008

 Boilers

15

*

1 Jul 2008

 Cooling towers

15

*

1 Jul 2008

 Electrical and Process control systems:

 

 

 

  Control cabinets, switchgear

10

*

1 Jul 2008

  Programmed logic controllers (PLCs)

10

*

1 Jul 2008

  Transformers

40

*

1 Jul 2008

 Flow meters

10

*

1 Jul 2008

 Grape/wine testing equipment:

 

 

 

  Grape must analyzers

10

*

1 Jul 2008

  Laboratory – glassware

2

*

1 Jul 2008

  Laboratory – other equipment

10

*

1 Jul 2008

 Heat exchangers

15

*

1 Jul 2008

 Hoses

5

*

1 Jul 2008

 Hot water systems

10

*

1 Jul 2008

 Inert gas systems:

 

 

 

  Dry ice machines

10

*

1 Jul 2008

  Gas storage pressure tanks

20

*

1 Jul 2008

  Nitrogen generators

10

*

1 Jul 2008

 Pipes and fittings:

 

 

 

  Mild steel

10

*

1 Jul 2008

  Non‑ferrous

20

*

1 Jul 2008

  Stainless steel

25

*

1 Jul 2008

  Valves

10

*

1 Jul 2008

 Pumps

15

*

1 Jul 2008

 Refrigeration assets (including compressors,  condensors, evaporators and storage tanks)

15

*

1 Jul 2008

 Reverse osmosis plant

10

*

1 Jul 2008

 Waste water treatment assets:

 

 

 

  Aerators

10

*

1 Jul 2008

  Blowers

10

*

1 Jul 2008

  Clarifiers

10

*

1 Jul 2008

  Digesters

10

*

1 Jul 2008

Tanks (including insulation, agitators, pump over systems and monitoring instrumentation):

 

 

 

 Pressure tanks (for sparkling wine)

20

*

1 Jul 2008

 Waste water storage/treatment tanks

15

*

1 Jul 2008

 Water storage tanks

30

*

1 Jul 2008

 Wine fermenters:

 

 

 

  Open

30

*

1 Jul 2008

  Rotary

30

*

1 Jul 2008

  Static

30

*

1 Jul 2008

  Sweeping arm

30

*

1 Jul 2008

 Wine storage tanks

30

*

1 Jul 2008

Tank accessories:

 

 

 

 Micro oxygenation systems

5

*

1 Jul 2008

 Tank plungers

10

*

1 Jul 2008

 

Cigarette and tobacco product manufacturing

(12200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Tobacco kilns

20

 

1 Jan 2001

 

Textile, leather, clothing and footwear manufacturing

(13110 to 13520)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Boot and shoe‑making machinery:

 

 

 

 Machinery and general plant

131/3

 

1 Jan 2001

 Moulds for plastic heels

3

 

1 Jan 2001

 Vulcanising moulds

5

 

1 Jan 2001

Clothing and millinery manufacturing plant:

 

 

 

 General plant

20

 

1 Jan 2001

 Hat manufacturing plant and machinery

131/3

 

1 Jan 2001

 Sewing machines

10

 

1 Jan 2001

Cotton manufacturers’ machinery:

 

 

 

 Conveyors

10

 

1 Jan 2001

 Engines, gas

20

 

1 Jan 2001

 Gas producer plant

131/3

 

1 Jan 2001

 Gins

10

 

1 Jan 2001

Flock manufacturing plant:

 

 

 

 Carding machines

131/3

 

1 Jan 2001

 General plant

20

 

1 Jan 2001

Knitting machines

131/3

 

1 Jan 2001

Rope and twine manufacturers’ plant

20

 

1 Jan 2001

Tanners’ plant:

 

 

 

 General plant

20

 

1 Jan 2001

 Modern plant used in ‘wet’ process

131/3

 

1 Jan 2001

Weaving machinery (silk and cotton)

131/3

 

1 Jan 2001

Wool dumping machinery

131/3

 

1 Jan 2001

Wool scouring machinery

162/3

 

1 Jan 2001

Woollen manufacturers’ machinery

162/3

 

1 Jan 2001

 

Log sawmilling and timber dressing

(14110 to 14130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Saw milling equipment:

 

 

 

 Dry or planner mill plant:

 

 

 

  Generally (includes multi saw/trimmer, pack    docker, planner/molder, resaw or optimiser                                           docker, stress grader and tilt hoist)

10

*

1 Jan 2001

  Stackers

15

*

1 Jan 2001

  Tray sorters

15

*

1 Jan 2001

 Green mill plant:

 

 

 

  Edger line plant (includes board edger and    resaw)

10

*

1 Jan 2001

  Heating plant (includes storage bins/silos)

15

*

1 Jan 2001

  Kiln drying plant:

 

 

 

   Generally (includes kiln trolleys/carriages,     traverser and weights)

10

*

1 Jan 2001

   Timber drying kilns and reconditioners

15

*

1 Jan 2001

  Main saw line plant (includes saws, chipper    canter, board separator and cant turner)

10

*

1 Jan 2001

  Sorter and trimming line plant:

 

 

 

   Generally (includes grade mark reader and    multi trimmer)

10

*

1 Jan 2001

   Stackers

15

*

1 Jan 2001

   Vertical bin sorters

15

*

1 Jan 2001

  Log debarking plant (includes decks, carriages,   hydraulic grabs and fixed cranes, butt reducer,                                           debarker, kicker sorter and bins/pockets)

10

*

1 Jan 2001

  Log, lumber and waste transfer equipment

15

*

1 Jan 2001

  Log yard equipment:

 

 

 

   Fixed and mobile cranes

12

*

1 Jan 2001

   Mobile equipment (including log loaders with    log grabs)

7

*

1 Jan 2001

   Watering systems

15

*

1 Jan 2001

  Miscellaneous plant:

 

 

 

   Generally (includes air compressors,     extraction systems and pollution and air                                                         monitoring equipment)

10

*

1 Jan 2001

   Moisture meters

3

*

1 Jan 2001

   Saw and knife sharpening equipment

10

*

1 Jan 2001

   Walkways

15

*

1 Jan 2001

  Waste processing equipment:

 

 

 

   Bins – waste, chip and fuel

15

*

1 Jan 2001

   Chippers, shakers/screens and hoggers

10

*

1 Jan 2001

 

Plywood and veneer manufacturing

(14930)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Debarking assets

15

*

1 Jan 2005

Dry clipping assets

25

*

1 Jan 2005

Heating unit assets

20

*

1 Jan 2005

Glue mixing assets

25

*

1 Jan 2005

Lay‑up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders)

25

*

1 Jan 2005

Log conditioning, heating and steaming assets

25

*

1 Jan 2005

Log sizing assets

20

*

1 Jan 2005

Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment)

 

 

 

Materials handling assets (including belt, chain and screw conveyors)

20

*

1 Jan 2005

Packaging assets

20

*

1 Jan 2005

Presses

25

*

1 Jan 2005

Sanding and finishing assets

25

*

1 Jan 2005

Sharpening assets

30

*

1 Jan 2005

Trimming and sawing assets

25

*

1 Jan 2005

Veneer composing, jointing and splicing assets

20

*

1 Jan 2005

Veneer dryers

25

*

1 Jan 2005

Veneer patching and grading assets

20

*

1 Jan 2005

Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers)

20

*

1 Jan 2005

Veneer reconditioning assets

25

*

1 Jan 2005

Veneer sorting assets

20

*

1 Jan 2005

Wet clipping assets

25

*

1 Jan 2005

 

Reconstituted wood product manufacturing

(14940)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Board coolers

25

*

1 Jan 2005

Board curing assets

20

*

1 Jan 2005

Board storage assets

25

*

1 Jan 2005

Chipping, milling and flaking assets

15

*

1 Jan 2005

Debarking assets

15

*

1 Jan 2005

Driers

15

*

1 Jan 2005

Fibre sifters

15

*

1 Jan 2005

Flake and fibre storage assets

25

*

1 Jan 2005

Glue, resin and wax mixing and blending assets

15

*

1 Jan 2005

Heat plant and boiler assets

25

*

1 Jan 2005

Lamination assets

15

*

1 Jan 2005

Log conditioning, heating and steaming assets

25

*

1 Jan 2005

Log sizing assets

20

*

1 Jan 2005

Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment)

 

 

 

Magnetic separators

25

*

1 Jan 2005

Mat forming and weighing assets (including pendistor)

20

*

1 Jan 2005

Materials handling assets (including belt, chain and screw conveyors)

20

*

1 Jan 2005

Packaging assets

20

*

1 Jan 2005

Presses (including pre‑press, hot and cold presses)

25

*

1 Jan 2005

Quality measuring assets (including blow detectors, thickness detectors and weighing bridges)

15

*

1 Jan 2005

Refiner assets

20

*

1 Jan 2005

Sanding and finishing assets

25

*

1 Jan 2005

Trimming and sawing assets

25

*

1 Jan 2005

Ventilation and dust extraction assets

15

*

1 Jan 2005

Woodchip screening and washing assets

15

*

1 Jan 2005

 

Other wood product manufacturing

(14910 to 14990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Clothes peg manufacturing plant (wood)

131/3

 

1 Jan 2001

Case‑making plant

131/3

 

1 Jan 2001

Cork manufacturers’ plant

10

 

1 Jan 2001

Frame (picture) manufacturing plant

131/3

 

1 Jan 2001

Joinery plant

131/3

 

1 Jan 2001

Moulding machinery (wood)

131/3

 

1 Jan 2001

Wood working plant

131/3

 

1 Jan 2001

 

Pulp, paper and converted paper product manufacturing

(15100, 15210, 15220 and 15290)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Cigarette paper cutting and folding plant

10

 

1 Jan 2001

Pulp and paper mill assets:

 

 

 

 Auxiliary assets (including agitators, blowers/fans  conveyors, heat exchangers and condensers, pipes  and pumps)

15

*

1 Jan 2002

 Box and carton making assets (including box  converting assets and corrugators)

10

*

1 Jan 2002

 Chemical preparation assets (including tanks and  pipes used for chemical preparation)

10

*

1 Jan 2002

 Electrical and instrumentation assets:

 

 

 

  Control systems

10

*

1 Jan 2002

  Control valves

15

*

1 Jan 2002

  Local indicators (pressure, level and     temperature)

15

*

1 Jan 2002

  Power plant assets (including switchgear,    transformers and turbo generators) – see                                           Table A Electricity supply (26110 to 26400)

 

 

 

  Sensors: 

 

 

 

   Specialised

8

*

1 Jan 2002

   Standard

15

*

1 Jan 2002

 Paper machine assets:

 

 

 

  Dry end assets (including calenders, coaters and   reelers)

15

*

1 Jan 2002

  Dryers (including MG cylinder and yankee    cylinder)

25

*

1 Jan 2002

  Size press

15

*

1 Jan 2002

  Wet end assets (including forming section, head   box and press section)

10

*

1 Jan 2002

 Pulp process assets:

 

 

 

  Major assets (including bleaching towers,    digesters, electrostatic precipitators,                                                         evaporators, lime kilns, pulp baling lines,                                           recovery boilers, and strippers)

20

*

1 Jan 2002

  Other assets (including cleaners, flotation cells,   pulpers and repulpers, refiners, screens and                                           washers/thickeners)

15

*

1 Jan 2002

 Stock preparation assets (including cleaners,   flotation cells, pulpers and repulpers, refiners,               screens and washers/thickeners)

15

*

1 Jan 2002

 Tanks

20

*

1 Jan 2002

 Wood yard assets (including chip screens, chippers,  reclaimers/live bottom scrappers and rotating drum               debarkers)

10

*

1 Jan 2002

 

Paper stationery manufacturing

(15230)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Stationers’ manufacturing plant

131/3

 

1 Jan 2001

 

Sanitary paper product manufacturing

(15240)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Finishing and converted paper product manufacturing assets:

 

 

 

 Generally (including machines for manufacturing  disposable facial and toilet tissues, paper  tablecloths, paper table napkins, interleaved and               rolled paper towels)

15

*

1 Jul 2013

 Rolled paper core manufacturing assets (including  feeder racks, glue applicators and cutting carriages)

10

*

1 Jul 2013

Hygienic paper product manufacturing assets:

 

 

 

 Fluff preparation assets (including hammer  mills, cutting machines, fluff forming drums,  compacting rollers and carding machines)

13

*

1 Jul 2013

 Generally (including machines for manufacturing  disposable nappies, sanitary napkins, sanitary liners  and tampons)

13

*

1 Jul 2013

Packaging assets:

 

 

 

 Cartoning assets (including bundlers, carton  and case erectors, packing and closing machines)

10

*

1 Jul 2013

 Coding and labelling machines

10

*

1 Jul 2013

 Robots (including automatic guided vehicles (AGVs)  and pick and place packaging machines)

10

*

1 Jul 2013

 Stackers and baggers

10

*

1 Jul 2013

 Wrapping machines (including shrink and stretch  wrappers)

10

*

1 Jul 2013

Support assets:

 

 

 

 Air compressors and air dryers

15

*

1 Jul 2013

 Control system and monitoring assets (including  programmable logic controllers, variable speed  drives, instruments and sensors)

10

*

1 Jul 2013

 Dust control assets (including ductwork, dust  collectors, scrubbers and fans)

15

*

1 Jul 2013

 Laboratory assets (including quality control and  material testing assets)

10

*

1 Jul 2013

 Material handling assets (including conveyors,  elevators, hoists, feeders and hoppers)

15

*

1 Jul 2013

 Metal detectors

10

*

1 Jul 2013

 Storage assets (including bins and trolleys)

10

*

1 Jul 2013

 

Printing

(16110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers)

5

*

1 Jan 2006

Flexographic printing assets:

 

 

 

 Ancillary assets:

 

 

 

  Anilox roll cleaning machines

15

*

1 Jul 2006

  Anilox trolley tugs

10

*

1 Jul 2006

  Ink dispensing systems

10

*

1 Jul 2006

  Sleeve mounting machines

10

*

1 Jul 2006

  Sleeves

2

*

1 Jul 2006

 Printing assets:

 

 

 

  Die cutters, flexo/folder/gluers (see Table A    Pulp, paper and converted paper product                                           manufacturing (15100, 15210, 15220 and                                           15290), box and carton making assets)

 

 

 

  Presses (including mid web, narrow web, very    wide web and wide web flexographic presses)

121/2

*

1 Jul 2006

Newspaper printing assets:

 

 

 

 Ancillary assets:

 

 

 

  Automated guided vehicles (including laser    guided vehicles and track mounted automated                                           vehicles)

10

*

1 Jan 2007

  Gripper conveyor systems (incorporating drive    chains, grippers and tracks)

15

*

1 Jan 2007

  Ink pumps (mechanical)

6

*

1 Jan 2007

 Buffering/print line storage assets:

 

 

 

  Storage devices (including discs, rolls, spools    and associated mountings)

15

*

1 Jan 2007

  Unwinders and winders (including single, double   and triple stations and buffer docking stations)

15

*

1 Jan 2007

 Newspaper wrapping machines – see Table A Other  store-based retailing (42110 to 42799)

 

 

 

 Offset lithography printing presses:

 

 

 

  Hybrid heatset and non‑heatset webfed offset    presses (incorporating integrated control                                           systems, dryers and other peripheral equipment)

15

*

1 Jan 2007

  Non‑heatset (coldset) webfed offset presses    (incorporating integrated control systems,                                           folders, pasters, reelstands and other peripheral                             equipment)

15

*

1 Jan 2007

 Reel processing, storage and transport assets:

 

 

 

  Conveyors

121/2

*

1 Jan 2007

  Racks

20

*

1 Jan 2007

  Reel trolleys (incorporating controls and drive    chains)

15

*

1 Jan 2007

  Shredders

15

*

1 Jan 2007

  Stripping machines

15

*

1 Jan 2007

Offset lithography printing presses used in commercial printing generally:

 

 

 

 Heatset webfed offset presses (incorporating  integrated control systems, coaters and other  peripheral equipment)

15

*

1 Jan 2006

 Sheetfed presses (incorporating integrated control  systems, coaters and other peripheral equipment)

121/2

*

1 Jan 2006

Post‑press (finishing) trade services assets – see Table A Printing support services (16120)

 

 

 

Pre‑press trade services assets – see Table A Printing support services (16120)

 

 

 

Quality control assets:

 

 

 

 Automatic web inspection systems

6

*

1 Jul 2006

 Gas Chromatograph (GC) testers

8

*

1 Jul 2006

 Others (including densitometers, plate readers and  spectrophotometers)

5

*

1 Jul 2006

Screen printing assets:

 

 

 

 Ancillary assets:

 

 

 

  Dryers (including conventional air dryers, flash    curers and UV dryers)

121/2

*

1 Jan 2006

  Drying racks

20

*

1 Jan 2006

  Emulsion coaters

10

*

1 Jan 2006

  Exposure lights

5

*

1 Jul 2006

  Screen frames

10

*

1 Jan 2006

  Sign cutting machines

5

*

1 Jan 2006

  Squeegee cutters

10

*

1 Jan 2006

  Vacuum frames

20

*

1 Jan 2006

 Press assets:

 

 

 

  Heat presses used in sublimation finishing

25

*

1 Jan 2006

  Pen and pad print machines

20

*

1 Jan 2006

  Screen printing presses:

 

 

 

   Automatic presses (including in‑line     multicolour presses)

15

*

1 Jan 2006

   Cylinder presses

15

*

1 Jan 2006

   Others (including manual, semi‑automatic     and three quarter automatic carousel, flatbed                                           and rotary screen printing presses)

20

*

1 Jan 2006

 Screen reclamation assets:

 

 

 

  Screen cleaning bays

10

*

1 Jan 2006

  Screen washers (automatic)

6

*

1 Jan 2006

  Water blasters

4

*

1 Jan 2006

Support assets:

 

 

 

 Afterburners

10

*

1 Jan 2006

 Dust/waste extraction systems:

 

 

 

  Compactors

121/2

*

1 Jan 2007

  Ducting

15

*

1 Jan 2007

  Vacuum pumps

6

*

1 Jan 2007

 

Printing support services

(16120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Post‑press (finishing) trade services assets:

 

 

 

 Addressing and mailing assets:

 

 

 

  Combination addressing, folding and gluing    mailing units

10

*

1 Jan 2006

  Inkjet addressing printers

5

*

1 Jan 2006

 Bagging and wrapping machines (including  palletisers)

10

*

1 Jan 2006

 Banding and tying machines

121/2

*

1 Jan 2006

 Benchtop finishing assets used in small printing  establishments (including benchtop guillotines, coil,  plastic comb and spiral binders, portable banding               and tying machines, small roll laminators and               tabletop folders)

5

*

1 Jan 2006

 Binding assets:

 

 

 

  Binding lines (including case binding lines and    perfect binding lines)

15

*

1 Jan 2006

  Perfect binders – standalone

10

*

1 Jan 2006

  Stitchers:

 

 

 

   Generally (including drum stitchers, saddle     stitching lines and side stitchers)

121/2

*

1 Jan 2006

   Saddle stitchers – standalone      (bookletmakers)

71/2

*

1 Jan 2006

 Casemakers

10

*

1 Jan 2006

 Collators

15

*

1 Jan 2006

 Die cutters

15

*

1 Jan 2006

 Drilling units

10

*

1 Jan 2006

 Foil stamping machines

10

*

1 Jan 2006

 Folders

121/2

*

1 Jan 2006

 Guillotines and ancillary assets (including joggers,  stackers and transomats)

15

*

1 Jan 2006

 Laminators

10

*

1 Jan 2006

 Mail inserters

5

*

1 Jan 2006

 Newspaper mailroom assets:

 

 

 

  Bundle conveying and sorting systems (including   bundle sorting and barcode reading stations and                             bundle conveyors)

121/2

*

1 Jan 2007

  Inserters and inserting systems (incorporating    feeders and feeder chains)

10

*

1 Jan 2007

  Stackers

15

*

1 Jan 2007

  Trimmers (including rotary and scissor action    trimmers)

15

*

1 Jan 2007

 Perforators

10

*

1 Jan 2006

 Sewing machines

15

*

1 Jan 2006

 Three knife trimmers

15

*

1 Jan 2006

Pre‑press trade services assets:

 

 

 

 Conventional flexographic plate making assets  (including combination units, dryers, post‑exposure               units, ultra‑violet (UV) light exposure units and               washout units)

7

*

1 Jan 2006

 Film and plate processors

6

*

1 Jan 2006

 Film projection camera systems (including backing  board and processing assets)

10

*

1 Jan 2006

 Platesetters:

 

 

 

  Computer‑to‑plate (CtP) platesetters (including   thermal and visible‑light platesetters) and Direct‑                             to‑plate flexographic platesetters (Computer                                           digital imagers)

5

*

1 Jan 2006

  Film image platesetters (imagesetters)

7

*

1 Jan 2006

 Plate punch benders:

 

 

 

  Automatic (optical)

5

*

1 Jan 2007

  Manual

10

*

1 Jan 2007

 Plotters

5

*

1 Jan 2006

 Proofers:

 

 

 

  Analogue film or photographic proofers

7

*

1 Jan 2006

  Digital and ink‑jet proofers

5

*

1 Jan 2006

 Scanners:

 

 

 

  Drum

10

*

1 Jan 2006

  Flatbed

5

*

1 Jan 2006

 

Petroleum refining

(17010)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Oil refinery assets:

 

 

 

 Assets used in acid, caustic or clay treating,  alkylation, polymerisation or sour water stripping

15

*

1 Jul 2002

 Assets used in sulphur recovery:

 

 

 

  Generally

15

*

1 Jul 2002

  Sulphur pits

10

*

1 Jul 2002

 Assets used in other processes:

 

 

 

  Air compressors

30

*

1 Jul 2002

  Catalyst regenerators

20

*

1 Jul 2002

  Chemical injection systems

5

*

1 Jul 2002

  Coke drums

20

*

1 Jul 2002

  Distillation columns

30

*

1 Jul 2002

  Drums:

 

 

 

   Generally

20

*

1 Jul 2002

   Used in amine treating, bitumen blowing,     potassium carbonate treating or vacuum                                                         distillation

15

*

1 Jul 2002

  Electric desalters

25

*

1 Jul 2002

  Expansion turbines

25

*

1 Jul 2002

  Fans/blowers

30

*

1 Jul 2002

  Filters/coalescers:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating, continuous coking,     delayed coking, potassium carbonate                                                         treating, visbreaking or vacuum distillation

20

*

1 Jul 2002

  Flare stacks

25

*

1 Jul 2002

  Flare tips

5

*

1 Jul 2002

  Fractionating columns

30

*

1 Jul 2002

  Furnaces:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in continuous coking, delayed coking     or visbreaking

20

*

1 Jul 2002

  Gas absorbers:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating or potassium     carbonate treating

20

*

1 Jul 2002

  Gas adsorbers

25

*

1 Jul 2002

  Heat exchangers:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating, bitumen blowing,     catalytic de‑waxing, continuous coking,                                                         delayed coking, hydrodesulphurisation,                                                         hydrotreating, potassium carbonate treating,                                           vacuum distillation or visbreaking

20

*

1 Jul 2002

  Jet ejectors

20

*

1 Jul 2002

  Liquid extraction columns:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating

20

*

1 Jul 2002

  Piping

30

*

1 Jul 2002

  Process gas compressors

30

*

1 Jul 2002

  Pumps:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating, bitumen blowing,     catalytic de‑waxing, continuous coking,                                                         delayed coking, potassium carbonate                                                         treating, vacuum distillation or visbreaking

20

*

1 Jul 2002

  Reactors

25

*

1 Jul 2002

  Rotary filters

20

*

1 Jul 2002

  Scrubbers

25

*

1 Jul 2002

  Side stream strippers

25

*

1 Jul 2002

  Storage tanks:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating, merox extraction,     merox sweetening or potassium carbonate                                                         treating

20

*

1 Jul 2002

  Strippers:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating or potassium     carbonate treating

20

*

1 Jul 2002

 Bunds (other than formed with earth)

100

 

1 Jan 2001

 Control systems assets (excluding computers)

10

*

1 Jul 2002

 Effluent separators (concrete)

40

 

1 Jan 2001

 Laboratory equipment

20

 

1 Jan 2001

 

Industrial gas manufacturing

(18110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Industrial gas – general manufacturing assets:

 

 

 

 Air and gas cooling and heating assets:

 

 

 

  Heat exchangers

15

*

1 Jul 2011

  Moisture condensers

20

*

1 Jul 2011

  Quench drums

20

*

1 Jul 2011

  Refrigeration units

20

*

1 Jul 2011

 Air and gas purification assets:

 

 

 

  Adsorption systems

25

*

1 Jul 2011

  Gas scrubbers

20

*

1 Jul 2011

  Reactors

25

*

1 Jul 2011

 Compressors

25

*

1 Jul 2011

 Gas buffer and surge tanks

25

*

1 Jul 2011

 Silencers/mufflers

20

*

1 Jul 2011

Industrial gas – manufacturing assets for specific gases:

 

 

 

 Acetylene manufacturing assets (carbide process):

 

 

 

  Acetylene compressors

25

*

1 Jul 2011

  Acetylene generators (incorporating hoppers)

30

*

1 Jul 2011

  Acetylene purification assets (including cooling   condensers, driers, purifier vessels and                                           scrubbers)

20

*

1 Jul 2011

  Calcium hydroxide settling ponds and tanks

20

*

1 Jul 2011

  Carbide handling assets (including carry skips,   drum conveyor system and drum opening, lifting                             and tipping apparatus)

12

*

1 Jul 2011

  Dust collection systems

20

*

1 Jul 2011

  Flashback arrestors

10

*

1 Jul 2011

 Ammonia manufacturing assets - see Table A  Basic chemical and chemical product  manufacturing (18120, 18130 and 18310)

 

 

 

 Argon, nitrogen and oxygen manufacturing assets  (cryogenic process):

 

 

 

  Air filtering units for process air (incorporating    housing and filters)

20

*

1 Jul 2011

  Cold boxes (incorporating distillation columns,    expansion valves, heat exchangers, piping,                                           separators and vacuum insulated enclosures)

30

*

1 Jul 2011

  Evaporative coolers (nitrogen cooled) and spray   coolers

20

*

1 Jul 2011

  Nitrogen liquefiers (incorporating, expansion    valves, heat exchangers, piping, separators and                             vacuum insulated enclosures)

30

*

1 Jul 2011

  Turbine expansion engines

25

*

1 Jul 2011

 Carbon dioxide (CO2) manufacturing assets:

 

 

 

  Amine based absorption/desorption systems

20

*

1 Jul 2011

  Liquefaction assets (including condensers,    condensate receivers and separators)

25

*

1 Jul 2011

 Dry ice manufacturing assets:

 

 

 

  Dry ice cutting machines

10

*

1 Jul 2011

  Dry ice packaging systems (incorporating    conveyors, shrink tunnels and wrapping and                                           sealing machines)

10

*

1 Jul 2011

  Dry ice presses

20

*

1 Jul 2011

  Dry ice shipping boxes

10

*

1 Jul 2011

  Extraction fans for waste CO2

10

*

1 Jul 2011

  Pelletisers

15

*

1 Jul 2011

 Helium manufacturing assets:

 

 

 

  Helium liquefiers (incorporating cryogenic    adsorbers, expansion valves, heat exchangers,                             piping, separators and vacuum insulated                                           enclosures)

30

*

1 Jul 2011

  Turbine expansion engines

25

*

1 Jul 2011

 Hydrogen manufacturing assets:

 

 

 

  Gasifiers and steam reformer furnaces

25

*

1 Jul 2011

Industrial gas distribution assets:

 

 

 

 Compressor assets:

 

 

 

  Air receivers

20

*

1 Jul 2011

  Compressors (including those for helium gas,    industrial air and medical air)

15

*

1 Jul 2011

 Cylinder filling assets:

 

 

 

  Cylinder filling station assets:

 

 

 

   High pressure hoses

10

*

1 Jul 2011

   Manifolds and piping (incorporating     flashback arrestors):

 

 

 

    Acetylene gas

10

*

1 Jul 2011

    Other gases

20

*

1 Jul 2011

   Water cooling system for acetylene     cylinders (incorporating piping and spray                                                         nozzles)

20

*

1 Jul 2011

  Cylinder frames (incorporating manifolds and    piping)

15

*

1 Jul 2011

  Cylinders:

 

 

 

   Gas cylinders

30

*

1 Jul 2011

   Liquid gas cylinders:

 

 

 

    Flasks

7

*

1 Jul 2011

    Other liquid gas cylinders

15

*

1 Jul 2011

  Cylinder valves

10

*

1 Jul 2011

 Cylinder handling assets:

 

 

 

  Baskets, crates, and pallets

12

*

1 Jul 2011

  Tippers and trolleys

10

*

1 Jul 2011

 Cylinder preparation assets:

 

 

 

  Boilers

10

*

1 Jul 2011

  Cylinder brushing machines

10

*

1 Jul 2011

  Cylinder drying cabinets (incorporating heaters   and fans)

15

*

1 Jul 2011

  Cylinder inspection lights

10

*

1 Jul 2011

  Cylinder spray booths

15

*

1 Jul 2011

  Cylinder stamping machines

10

*

1 Jul 2011

  Cylinder testing machines

10

*

1 Jul 2011

  Cylinder valving machines (incorporating safety   enclosures)

15

*

1 Jul 2011

 Tank truck assets:

 

 

 

  Gas storage tanks

20

*

1 Jul 2011

  Hoses

5

*

1 Jul 2011

  Metering systems

7

*

1 Jul 2011

  Pipes and valves

10

*

1 Jul 2011

  Pumps

10

*

1 Jul 2011

 Tanker filling station assets:

 

 

 

  Breakaway couplings

12

*

1 Jul 2011

  Framework, manifolds and piping

20

*

1 Jul 2011

  Tanker filling hoses

10

*

1 Jul 2011

  Weighbridges

20

*

1 Jul 2011

 Vapourisers

20

*

1 Jul 2011

Support and other assets:

 

 

 

 Air drying systems for industrial and instrument air

15

*

1 Jul 2011

 Control system assets:

 

 

 

  Control cabinets and panels, programmable    logic controllers (PLCs) and variable speed                                           drives (VSDs)

10

*

1 Jul 2011

  System monitoring assets (including     instrumentation and sensors and transmitters                                           for level, pressure, speed and temperature                                           measurement)

10

*

1 Jul 2011

 Cooling towers:

 

 

 

  Field erected

20

*

1 Jul 2011

  Packaged

15

*

1 Jul 2011

 Customer installations assets:

 

 

 

  Adsorption based nitrogen and oxygen    generation systems (skid type) assets:

 

 

 

   Membrane systems

10

*

1 Jul 2011

   Pressure swing adsorption (PSA) systems

12

*

1 Jul 2011

   Vacuum swing adsorption (VSA) systems

15

*

1 Jul 2011

  Blowers and compressors

15

*

1 Jul 2011

  Freezers (including batch freezers, freeze    tunnels, and tumble freezers)

15

*

1 Jul 2011

  Gas supply metering, monitoring and control    systems (incorporating meters, telemetry                                           assets, sensors, transmitters and supply                                           switching devices)

4

*

1 Jul 2011

 Gas analysis assets:

 

 

 

  Chromatographs

15

*

1 Jul 2011

  Other analysers

10

*

1 Jul 2011

 Gas storage assets:

 

 

 

  Liquid CO2 storage assets:

 

 

 

   Tanks

30

*

1 Jul 2011

   Tank refrigeration units

10

*

1 Jul 2011

  Vacuum insulated tanks

30

*

1 Jul 2011

 Piping assets:

 

 

 

  Flow meters

10

*

1 Jul 2011

  Pipes:

 

 

 

   Carbon steel

20

*

1 Jul 2011

   Stainless steel

30

*

1 Jul 2011

  Pipelines

30

*

1 Jul 2011

  Valves

10

*

1 Jul 2011

 Platform scales

20

*

1 Jul 2011

 Pumps:

 

 

 

  Cryogenic pumps

15

*

1 Jul 2011

  Liquid CO2 pumps

15

*

1 Jul 2011

  Other pumps

15

*

1 Jul 2011

 Safety assets:

 

 

 

  Fire control and alarm assets (see Table B)

 

 

 

  Gas leakage monitors:

 

 

 

   Fixed

10

*

1 Jul 2011

   Portable

4

*

1 Jul 2011

 

Basic chemical and chemical product manufacturing

(18120, 18130 and 18310)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Ammonia manufacturing assets:

 

 

 

 Air and gas reforming and separation assets:

 

 

 

  Adsorption systems (including pressure and    thermal swing)

25

*

1 Jul 2013

  Carbon dioxide absorption systems     (incorporating absorber and stripping columns,                             flash drums, heat exchangers, piping, pumps                                           and tanks)

20

*

1 Jul 2013

  Cryogenic separation process assets:

 

 

 

   Air cooling and drying assets (excluding     adsorption systems shown above)

20

*

1 Jul 2013

   Cold boxes (incorporating cryogenic     distillation columns, expansion valves, heat                                           exchangers, piping, separators and vacuum                                           insulated enclosures)

30

*

1 Jul 2013

  Desulphurisers

25

*

1 Jul 2013

  Methanators

25

*

1 Jul 2013

  Pre-heaters (for air and gas feedstock)

25

*

1 Jul 2013

  Pre-reformers

25

*

1 Jul 2013

  Primary reformers

20

*

1 Jul 2013

  Secondary reformers

25

*

1 Jul 2013

  Shift converters (high and low temperature)

25

*

1 Jul 2013

 Compressor assets:

 

 

 

   Air filtering units (incorporating filters and     housing filters)

25

*

1 Jul 2013

   Blowers and compressors (incorporating     drives)

25

*

1 Jul 2013

 Conversion and liquefaction assets:

 

 

 

  Ammonia converters

25

*

1 Jul 2013

  Chillers, condensers, flash drums, receivers    and separators

25

*

1 Jul 2013

  Purge gas recovery systems (incorporating    heat exchangers, membranes, packing, piping                                           pumps and vessels)

25

*

1 Jul 2013

 Distribution, handling and storage assets:

 

 

 

  Ammonia bullet tanks (including storage and    surge tanks)

30

*

1 Jul 2013

  Ammonia deluge and vapour suppression    systems

30

*

1 Jul 2013

  Ammonia pipelines (incorporating fittings and    valves)

30

*

1 Jul 2013

  Ammonia pumps

15

*

1 Jul 2013

  Ammonia storage tank refrigeration systems    (incorporating compressors, condensers, flash                                           drums and receivers)

20

*

1 Jul 2013

  Ammonia storage tanks

30

*

1 Jul 2013

  Ammonia vapour scrubber systems

25

*

1 Jul 2013

  ISOtainers and portable tanks

15

*

1 Jul 2013

  Loading arm systems - marine

25

*

1 Jul 2013

  Rail and road tank filling assets:

 

 

 

   Breakaway couplings

10

*

1 Jul 2013

   Filling hoses

10

*

1 Jul 2013

   Loading arm systems

10

*

1 Jul 2013

 Gas pipelines (incorporating fittings and valves)

30

*

1 Jul 2013

 Heat exchangers:

 

 

 

  Process gas

20

*

1 Jul 2013

  Waste heat boilers

20

*

1 Jul 2013

 Support assets:

 

 

 

  Air compression assets (for industrial air and    instrument air):

 

 

 

   Air compressors (incorporating air drying     and filtering assets)

15

*

1 Jul 2013

   Air receivers

20

*

1 Jul 2013

  Blowers and fans (generally)

20

*

1 Jul 2013

  Boiler assets:

 

 

 

   Boilers

25

*

1 Jul 2013

   De-aerators

25

*

1 Jul 2013

   Economisers

25

*

1 Jul 2013

   Steam drums

25

*

1 Jul 2013

  Chemical storage tanks:

 

 

 

   Polyethylene

12

*

1 Jul 2013

   Other

20

*

1 Jul 2013

  Control system assets:

 

 

 

   Control cabinets and panels, program logic    controllers (PLCs), switchgear and variable                                           speed drives (VSDs)

10

*

1 Jul 2013

   System monitoring assets (including     instrumentation and sensors and                                                                       transmitters for level, pressure, speed and                                                         temperature measurement)

10

*

1 Jul 2013

  Cooling towers

20

*

1 Jul 2013

  Electricity supply assets:

 

 

 

   Emergency supply assets - see Table B     Power supply assets, emergency or standby

 

 

 

   Steam turbine generators

25

*

1 Jul 2013

   Other electricity supply assets - see Table A    Electricity supply (26110 to 26400)

 

 

 

  Emission control assets:

 

 

 

   Flare tips

10

*

1 Jul 2013

   Silencers

20

*

1 Jul 2013

   Stacks (exhaust, vent and flare)

20

*

1 Jul 2013

  Fire control and alarm systems:

 

 

 

   Fire fighting systems (incorporating hose     boxes, hydrants and ring mains)

30

*

1 Jul 2013

   Other fire control and alarm assets - see     Table B Fire control and alarm assets

 

 

 

  Gas detectors:

 

 

 

   Fixed

10

*

1 Jul 2013

   Portable

4

*

1 Jul 2013

  Heat exchangers (not specified elsewhere)

20

*

1 Jul 2013

  Laboratory assets:

 

 

 

   Analysers

10

*

1 Jul 2013

   Other laboratory equipment (including     centrifuges, drying ovens, fume cupboards                                                         etc)

10

*

1 Jul 2013

  Overhead cranes

25

*

1 Jul 2013

  Piping assets:

 

 

 

   Flow meters

10

*

1 Jul 2013

   Pipes and fittings

25

*

1 Jul 2013

   Valves

10

*

1 Jul 2013

  Pumps:

 

 

 

   Boiler feedwater and cooling water pumps

20

*

1 Jul 2013

   Dosing pumps

5

*

1 Jul 2013

   Other pumps (not specified elsewhere)

15

*

1 Jul 2013

  Safety showers and eye wash stations

20

*

1 Jul 2013

  Water storage and treatment assets:

 

 

 

   Clarifiers and settling tanks

20

*

1 Jul 2013

   Dam and pond liners

20

*

1 Jul 2013

   Dams and effluent ponds

40

*

1 Jul 2013

   Ion exchange systems

20

*

1 Jul 2013

   Reverse osmosis systems

15

*

1 Jul 2013

   Water storage tanks:

 

 

 

    Polyethylene

15

*

1 Jul 2013

    Other

25

*

1 Jul 2013

  Weighbridges

20

*

1 Jul 2013

Ammonium nitrate manufacturing assets:

 

 

 

 Ammonia handling and storage assets - see above  in Ammonia manufacturing assets, distribution,               handling and storage assets

 

 

 

 Ammonium nitrate prill manufacturing assets:

 

 

 

  Coating, cooling, drying and screening assets:

 

 

 

   Bulk flow coolers

20

*

1 Jul 2013

   Chilling systems (incorporating chillers,     ducting and piping)

20

*

1 Jul 2013

   Coating product tanks

25

*

1 Jul 2013

   Fluid bed coolers

20

*

1 Jul 2013

   Rotary drum machines (including coaters,     coolers, driers and granulators)

20

*

1 Jul 2013

   Screeners

20

*

1 Jul 2013

  Distribution, handling and storage assets:

 

 

 

   Bagging machines

15

*

1 Jul 2013

   Conveyor belt weighers

15

*

1 Jul 2013

   Conveyors and elevators

15

*

1 Jul 2013

   Load out bins/silos

25

*

1 Jul 2013

   Reclaim hoppers

20

*

1 Jul 2013

   Scales

15

*

1 Jul 2013

  Prill tower blowers and fans

20

*

1 Jul 2013

  Prill towers (incorporating head tanks and lifts)

25

*

1 Jul 2013

  Scrubber systems (incorporating ducting, fans,   scrubbers and tanks)

20

*

1 Jul 2013

 Ammonia nitrate solution manufacturing assets:

 

 

 

  Evaporation assets:

 

 

 

   Condensate tanks, flash drums and     separators

20

*

1 Jul 2013

   Evaporators

20

*

1 Jul 2013

  Neutralisers

25

*

1 Jul 2013

  Pipe reactors (titanium)

3

*

1 Jul 2013

  Remelt and solution storage tanks     (incorporating heating coils and stirrers)

25

*

1 Jul 2013

  Solution filters

20

*

1 Jul 2013

  Solution pumps

15

*

1 Jul 2013

 Nitric acid manufacturing assets:

 

 

 

  Ammonia liquid filtering vessels (incorporating    filters)

25

*

1 Jul 2013

  Ammonia vapour filtering vessels (incorporating   filters)

20

*

1 Jul 2013

  Ammonia/air mixers

20

*

1 Jul 2013

  Compressor assets:

 

 

 

   Air filtering units (incorporating housing and    filters)

25

*

1 Jul 2013

   Compressors (incorporating drives)

25

*

1 Jul 2013

   Tail gas expanders

25

*

1 Jul 2013

  Conversion and absorption assets:

 

 

 

   Absorber columns (including bleachers)

25

*

1 Jul 2013

   Catalyst filters

25

*

1 Jul 2013

   Converters

25

*

1 Jul 2013

   Cooler condensers:

 

 

 

    Zirconium

25

*

1 Jul 2013

    Other

10

*

1 Jul 2013

   Nitric acid heaters:

 

 

 

    Zirconium

20

*

1 Jul 2013

    Other

10

*

1 Jul 2013

   Nitric acid pumps

15

*

1 Jul 2013

   Nitrous oxide (NOx) abaters

25

*

1 Jul 2013

   Weak acid tanks

30

*

1 Jul 2013

  Heat exchangers:

 

 

 

   Air coolers and heaters

25

*

1 Jul 2013

   Ammonia vapourisers

20

*

1 Jul 2013

   Gas coolers and heaters

20

*

1 Jul 2013

   Superheaters

15

*

1 Jul 2013

   Waste heat boilers

20

*

1 Jul 2013

  Nitric acid storage assets:

 

 

 

   Scrubbers

20

*

1 Jul 2013

   Tanks

25

*

1 Jul 2013

 Support assets - see above in Ammonia   manufacturing assets, support assets

 

 

 

Chemical manufacturing plant (not listed elsewhere):

 

 

 

 General plant

131/3

 

1 Jan 2001

 Organic peroxides explosion (cell block)

20

 

1 Jan 2001

Ethanol manufacturing assets:

 

 

 

 Cooking assets:

 

 

 

  Filters and strainers

15

*

1 Jul 2012

  Flash tanks

20

*

1 Jul 2012

  Jet cookers

10

*

1 Jul 2012

  Liquefaction tanks (including cook tubes and    slurry tanks)

20

*

1 Jul 2012

  Meal mixers

15

*

1 Jul 2012

 Distillation and purification assets:

 

 

 

  Distillation columns

25

*

1 Jul 2012

  Molecular sieve adsorption systems     (incorporating condensers, control systems,                                           coolers, heaters, molecular sieves, pumps, tanks                             and vacuum equipment)

25

*

1 Jul 2012

  Reboilers

20

*

1 Jul 2012

  Side stream strippers

20

*

1 Jul 2012

 Feedstock handling and storage assets:

 

 

 

  Grain assets:

 

 

 

   Cleaning assets (including magnetic     separators, screeners and sieves)

20

*

1 Jul 2012

   Conveyor belt weighers

15

*

1 Jul 2012

   Conveyors (including belt, drag and screw     conveyors, bucket and rake elevators and                                                         chutes)

15

*

1 Jul 2012

   Hoppers (including weigh hoppers)

25

*

1 Jul 2012

   Milling machines (including hammer and     roller mills)

20

*

1 Jul 2012

   Silo aerators

15

*

1 Jul 2012

   Silos

30

*

1 Jul 2012

   Starch tanks

25

*

1 Jul 2012

  Molasses assets:

 

 

 

   Dam covers

12

*

1 Jul 2012

   Dam liners

20

*

1 Jul 2012

   Dams

40

*

1 Jul 2012

   Pipelines (incorporating fittings and valves)

25

*

1 Jul 2012

   Receival station control systems

10

*

1 Jul 2012

   Receival troughs (incorporating protective     cladding, rails and roofing)

40

*

1 Jul 2012

   Tanks

30

*

1 Jul 2012

 Fermentation assets:

 

 

 

  Chillers

20

*

1 Jul 2012

  Fermentation tanks

30

*

1 Jul 2012

  Scrubbers

20

*

1 Jul 2012

  Yeast propagation vessels

20

*

1 Jul 2012

  Yeast recovery assets (molasses feedstock):

 

 

 

   Centrifugal separators

20

*

1 Jul 2012

   Filtering assets (including feed tanks, filtering    vessels and hydrocyclone systems)

20

*

1 Jul 2012

   Hoppers, mixing tanks and storage tanks

25

*

1 Jul 2012

 Stillage assets:

 

 

 

  Distillers grain assets:

 

 

 

   Centrifugal decanters

15

*

1 Jul 2012

   Conveyors

15

*

1 Jul 2012

   Cooling assets for dried distillers grain     (including blowers and fans, chillers, ducting                                           and other cooling assets)

20

*

1 Jul 2012

   Evaporators

25

*

1 Jul 2012

   Mixers

15

*

1 Jul 2012

   Rotary drum dryers

20

*

1 Jul 2012

   Stillage and syrup tanks

25

*

1 Jul 2012

  Dunder and stillage assets (molasses    feedstock):

 

 

 

   Conveyors and hoppers for fertiliser     additives

15

*

1 Jul 2012

   Dam covers

12

*

1 Jul 2012

   Dams

40

*

1 Jul 2012

   Pipelines (incorporating fittings and valves)

25

*

1 Jul 2012

   Tanks (including fertiliser additive mixing and    buffer tanks)

20

*

1 Jul 2012

 Support and other assets:

 

 

 

  Additive dosing systems (including pipes, pumps   and tanks):

 

 

 

   Plastic

5

*

1 Jul 2012

   Other

20

*

1 Jul 2012

  Air compression assets:

 

 

 

   Air compressors

15

*

1 Jul 2012

   Air drying and filtering systems

12

*

1 Jul 2012

   Air receivers

20

*

1 Jul 2012

  Blowers and fans

20

*

1 Jul 2012

  Boilers

20

*

1 Jul 2012

  Control system assets:

 

 

 

   Control cabinets and panels, programmable    logic controllers (PLCs), switchgear and                                                         variable speed drives (VSDs)

10

*

1 Jul 2012

   System monitoring assets (including     instrumentation and sensors and transmitters                                           for level, pressure, speed and temperature                                                         measurement)

10

*

1 Jul 2012

  Cooling towers

20

*

1 Jul 2012

  Dust collection systems (including baghouses,    cyclones and other dust collection assets)

20

*

1 Jul 2012

  Heat exchangers (excluding column reboilers)

15

*

1 Jul 2012

  Laboratory assets:

 

 

 

   Analysers

10

*

1 Jul 2012

   Other laboratory equipment (including     autoclaves, centrifuges, drying ovens, fume                                           cupboards and UV sterilisers)

10

*

1 Jul 2012

  Piping assets:

 

 

 

   Flow meters

10

*

1 Jul 2012

   Pipes

25

*

1 Jul 2012

   Valves

10

*

1 Jul 2012

  Pumps

15

*

1 Jul 2012

  Safety assets:

 

 

 

   Fire control and alarm assets - see Table B

 

 

 

   Gas detectors:

 

 

 

    Fixed

10

*

1 Jul 2012

    Portable

4

*

1 Jul 2012

  Tanker filling assets:

 

 

 

   Automated dispensing systems

10

*

1 Jul 2012

   Automatic tank gauges

10

*

1 Jul 2012

   Fire protection systems (incorporating     auxiliary monitors, fire and ultraviolet                                                         detectors, fire indicator panels, fire retardant                                           lines and foam storage tanks)

15

*

1 Jul 2012

   Hoses

2

*

1 Jul 2012

   Loading and unloading arms (incorporating    balance mechanisms, couplers, drop hoses                                           and swivels)

10

*

1 Jul 2012

   Meters and metering systems

7

*

1 Jul 2012

   Overfill protection systems

10

*

1 Jul 2012

  Tanks:

 

 

 

   Chemical tanks (including clean in place     tanks):

 

 

 

    Plastic

15

*

1 Jul 2012

    Other

20

*

1 Jul 2012

   Ethanol and petroleum tanks:

 

 

 

    Stainless steel

30

*

1 Jul 2012

    Other

25

*

1 Jul 2012

   Water tanks (including condensate collection    tanks)

25

*

1 Jul 2012

  Vapour condensers

20

*

1 Jul 2012

  Waste water treatment assets:

 

 

 

   Aerators

20

*

1 Jul 2012

   Biogas system assets (excluding effluent     pond covers)

25

*

1 Jul 2012

   Digester/aeration tanks

25

*

1 Jul 2012

   Effluent channels and ponds

40

*

1 Jul 2012

   Pond covers

12

*

1 Jul 2012

   Pond liners

20

*

1 Jul 2012

  Water filtration assets (including ion exchange    assets and reverse osmosis assets)

15

*

1 Jul 2012

  Weighbridges

20

*

1 Jul 2012

Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310))

20

 

1 Jan 2001

Salt manufacturing and refining plant

10

 

1 Jan 2001

Sulphuric acid plant:

 

 

 

 Acid chambers (irrespective of raw material used)

20

 

1 Jan 2001

 Plant:

 

 

 

  Where pyrites used in manufacture of the acid

10

 

1 Jan 2001

  Where natural sulphur (brimstone) so used

131/3

 

1 Jan 2001

 

Human pharmaceutical and medicinal product manufacturing

(18410)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Laboratory assets:

 

 

 

 Bench top autoclaves

5

*

1 Jan 2004

 Incubators

6

*

1 Jan 2004

 Laboratory analysers (including coagulators, carbon  analysers, colour readers, gas chromatographs,               high performance liquid chromatographs (HPLCs),               and spectrophotometers)

5

*

1 Jan 2004

 Particle sizers

5

*

1 Jan 2004

Packaging assets:

 

 

 

 Accumulators

10

*

1 Jan 2004

 Batch, barcode, label, and volume readers

10

*

1 Jan 2004

 Blister pack packaging machines

10

*

1 Jan 2004

 Blow‑fill‑seal (BFS) machines

12

*

1 Jan 2004

 Bottle and vial inverters and blowers

10

*

1 Jan 2004

 Bottle and vial unscramblers

10

*

1 Jan 2004

 Bundlers and bundle packing machines

10

*

1 Jan 2004

 Cappers and sealers (including tamper proof  sealers)

10

*

1 Jan 2004

 Cartoners

10

*

1 Jan 2004

 Check weighers

10

*

1 Jan 2004

 Cream, liquid and powder filling and sealing  machines (including bag, bottle, syringe and tube  fillers and sealers)

12

*

1 Jan 2004

 Desiccant and cotton wool depositors/inserters

10

*

1 Jan 2004

 Dropper and leaflet inserters

10

*

1 Jan 2004

 Flaming stations

10

*

1 Jan 2004

 Flow wrappers and shrink wrappers

10

*

1 Jan 2004

 Ink jet batch label printers

7

*

1 Jan 2004

 Labelling machines

10

*

1 Jan 2004

 Palletisers

10

*

1 Jan 2004

 Pinhole inspectors

10

*

1 Jan 2004

 Robotic pick and place packaging machines

10

*

1 Jan 2004

 Sleevers

10

*

1 Jan 2004

 Tablet/capsule fillers, feeders and counters

10

*

1 Jan 2004

Production assets:

 

 

 

 Autoclaves (for terminal sterilisation)

10

*

1 Jan 2004

 Drying ovens

10

*

1 Jan 2004

 Encapsulators

10

*

1 Jan 2004

 Fluid bed dryers

12

*

1 Jan 2004

 Granulators and mixer/granulators

12

*

1 Jan 2004

 Homogenisers

7

*

1 Jan 2004

 Intermediate bulk containers, bins and vessels  (including instruments, pipes, pumps and valves)  used to hold and transfer formulations during               various stages of production

10

*

1 Jan 2004

 Metal detectors

10

*

1 Jan 2004

 Mixers and blenders (including cream, liquid,  powder, and syrup mixers and blenders)

10

*

1 Jan 2004

 Sizing mills

10

*

1 Jan 2004

 Tablet and capsule coating machines, coating  drums and coating pans

12

*

1 Jan 2004

 Tablet dedusters

10

*

1 Jan 2004

 Tablet presses

10

*

1 Jan 2004

 Vibrating sieves

10

*

1 Jan 2004

Raw material storage and dispensing assets:

 

 

 

 Demountable strong rooms

20

*

1 Jan 2004

 Dispensing booths and associated air filtration  systems

10

*

1 Jan 2004

 Laminar flow benches and biohazard cabinets

8

*

1 Jan 2004

 Safes

20

*

1 Jan 2004

 Weighing scales

10

*

1 Jan 2004

Scientific medical and pharmaceutical research assets – see Table A Scientific research services (69100)

 

 

 

Services:

 

 

 

 Air filtration systems

10

*

1 Jan 2004

 Water purification plant

10

*

1 Jan 2004

 

Cleaning compound and toiletry preparation manufacturing

(18510 to 18520)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Boot and shoe polish manufacturing plant

131/3

 

1 Jan 2001

 

Other basic chemical product manufacturing

(18910 to 18990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Eucalyptus oil plant:

 

 

 

 Stills (coolers)

40

 

1 Jan 2001

 Tanks

40

 

1 Jan 2001

Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310))

131/3

 

1 Jan 2001

 

Polymer film and sheet packaging material manufacturing

(19110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Extrusion assets:

 

 

 

 Extruder dies

15

*

1 Jul 2014

 Extruders and co-extruders (incorporating barrels,  screws, towers and treatment units, but excluding  dies)

20

*

1 Jul 2014

 Heat exchangers

15

*

1 Jul 2014

Laminating machines

20

*

1 Jul 2014

Packaging assets:

 

 

 

 Labelling machines

7

*

1 Jul 2014

 Palletisers

12

*

1 Jul 2014

 Wrapping machines (including shrink and stretch   wrappers)

10

*

1 Jul 2014

Pouch and bag making machines

10

*

1 Jul 2014

Printing assets – see Table A Printing (16110)

 

 

 

Racking machines

25

*

1 Jul 2014

Recycling machines

10

*

1 Jul 2014

Resin preparation assets (including hoppers mixers/blenders and weigh batchers)

15

*

1 Jul 2014

Slitting machines and perforation units

15

*

1 Jul 2014

Support assets:

 

 

 

 Air compressors and receivers

15

*

1 Jul 2014

 Boilers

20

*

1 Jul 2014

 Control system assets (including control cabinets  and panels, programmable logic controllers (PLCs),  switchgear and variable speed drives (VSDs))

10

*

1 Jul 2014

 Jib cranes

15

*

1 Jul 2014

 Laboratory assets:

 

 

 

  Generally

15

*

1 Jul 2014

  Laboratory analysers

10

*

1 Jul 2014

 Silos

25

*

1 Jul 2014

Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps)

10

*

1 Jul 2014

 

Polymer product and rubber product manufacturing

(19120 to 19200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Clothes peg manufacturing plant (plastic)

131/3

 

1 Jan 2001

Gelatine and glue manufacturing plant

131/3

 

1 Jan 2001

Polymer (plastic) product manufacturing assets (not elsewhere listed):

 

 

 

 Blow moulders

131/3

 

1 Jan 2001

 Dies

4

 

1 Jan 2001

 General plant

20

 

1 Jan 2001

 Hydraulic presses, injection moulding machines,  extrusion machines and bottle blowing machines

131/3

 

1 Jan 2001

 Moulds:

 

 

 

  Glass blowing

2

 

1 Jan 2001

  High usage

5

 

1 Jan 2001

  Low usage

10

 

1 Jan 2001

  Once only

1

 

1 Jan 2001

Rubber manufacturers’ plant:

 

 

 

 Moulds

5

 

1 Jan 2001

 Process plant

131/3

 

1 Jan 2001

 

Paint and coatings manufacturing

(19160)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Ink factory plant

20

 

1 Jan 2001

Paint and coatings manufacturing assets:

 

 

 

 Air compressors

10

*

1 Jul 2013

 Bead mills

20

*

1 Jul 2013

 Bulk storage tanks

25

*

1 Jul 2013

 Control system assets

10

*

1 Jul 2013

 Disperser and mixer motors

15

*

1 Jul 2013

 Dispersers

20

*

1 Jul 2013

 Dust collectors and fume extracting assets  (including bag dust collectors, blowers, cyclones  and fans)

20

*

1 Jul 2013

 Filling and packing assets:

 

 

 

  Conveyors

15

*

1 Jul 2013

  Denesters

10

*

1 Jul 2013

  Filling machines

15

*

1 Jul 2013

  Filtration assets

15

*

1 Jul 2013

  Labellers (including laser coders and label    applicators)

7

*

1 Jul 2013

  Printers

7

*

1 Jul 2013

  Robotic palletisers

10

*

1 Jul 2013

  Wrappers

10

*

1 Jul 2013

 Gantry cranes

25

*

1 Jul 2013

 Hoists

10

*

1 Jul 2013

 Mixers

20

*

1 Jul 2013

 Paint tinting and colour blending machines (manual  and automatic)

7

*

1 Jul 2014

 Piping assets:

 

 

 

  Manifolds

20

*

1 Jul 2013

  Meters

10

*

1 Jul 2013

  Piping

25

*

1 Jul 2013

 Pumps

10

*

1 Jul 2013

 Racking:

 

 

 

  External

15

*

1 Jul 2013

  Internal

20

*

1 Jul 2013

 Scales

10

*

1 Jul 2013

 Spray booths

15

*

1 Jul 2013

 Testing assets:

 

 

 

  Air conditioning assets (including room units and   split systems)

8

*

1 Jul 2013

  Gloss meters

10

*

1 Jul 2013

  Ovens

15

*

1 Jul 2013

  Spectrometers

10

*

1 Jul 2013

  Viscometers

10

*

1 Jul 2013

 Vacuum lifters

10

*

1 Jul 2013

 

Glass and glass product manufacturing

(20100)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Container glass and flat (float) glass manufacturing assets:

 

 

 

 Ancillary assets:

 

 

 

  Blowers and fans

25

*

1 Jul 2008

  Conveyors generally (including bottle conveyors,   bucket elevators, pallet transport conveyors and                             pneumatic conveyors)

25

*

1 Jul 2008

  Ducting, pipes and piping

40

*

1 Jul 2008

  Steelwork structures (including gantries,    platforms and walkways)

40

*

1 Jul 2008

  Vacuum pumps:

 

 

 

   Liquid ring pumps

10

*

1 Jul 2008

   Oil sealed pumps

20

*

1 Jul 2008

 Annealing lehrs

25

*

1 Jul 2008

 Batch house assets:

 

 

 

  Cullet handling and return assets:

 

 

 

   Cullet crushers

25

*

1 Jul 2008

   Scraping conveyor systems: 

 

 

 

    Container glass

12

*

1 Jul 2008

    Flat glass

25

*

1 Jul 2008

  Other assets (including batch conveyors, batch   mixers, bins, hoppers and weigh hoppers)

25

*

1 Jul 2008

  Silos

40

*

1 Jul 2008

 Coating assets (cold and hot end)

12

*

1 Jul 2008

 Control systems (excluding personal computers)

10

*

1 Jul 2008

 Flat glass ribbon cutting assets (including cross  cutters, longitudinal cutters and snap rolls)

25

*

1 Jul 2008

 Float baths

25

*

1 Jul 2008

 Forehearths

12

*

1 Jul 2008

 Forming machines (incorporating shearing and  distribution systems)

12

*

1 Jul 2008

 Glass furnace assets: 

 

 

 

  Batch chargers

12

*

1 Jul 2008

  Exhaust stacks:

 

 

 

   Brick lined

40

*

1 Jul 2008

   Steel

12

*

1 Jul 2008

  Furnace support assets (including bubbler    systems and electro boost systems)

12

*

1 Jul 2008

  Furnace tanks

12

*

1 Jul 2008

  Regenerators and recuperators

12

*

1 Jul 2008

 Glass product handling and packaging assets  (including case packers, flat glass lifters and  stackers, palletisers, strapping machines, shrink               wrappers, stretch wrappers and trolley shuttle cars)

12

*

1 Jul 2008

 Inspection assets

10

*

1 Jul 2008

 Lehr stackers

12

*

1 Jul 2008

 Moulds

2

*

1 Jul 2008

Glass product manufacturing assets:

 

 

 

 Automotive glass product manufacturing assets:

 

 

 

  CNC controlled edgers and grinders

15

*

1 Jul 2009

  CNC controlled scorers and cutters

15

*

1 Jul 2009

  Inspection assets:

 

 

 

   Automotive laminated glass product     inspection assets (including automated                                                         distortion checking assets and conveyors)

15

*

1 Jul 2009

   Automotive toughened glass product     inspection assets (including thermal imaging                                           testing assets)

10

*

1 Jul 2009

  Post‑processing assets used in automotive    laminated glass production and toughened glass                             production processes:

 

 

 

   Automated back window soldering units

10

*

1 Jul 2009

   Others including conveyor handling assets,    encapsulation presses, hot melt adhesive                                                         applicators, robots and tooling

15

*

1 Jul 2009

 CNC machines

7

*

1 Jul 2009

 Control systems (excluding personal computers)

10

*

1 Jul 2009

 Cutting tables:

 

 

 

  Automated cutting and break‑out tables

10

*

1 Jul 2009

  Laminated glass cutting tables

10

*

1 Jul 2009

  Manual cutting tables (including air float tables)

15

*

1 Jul 2009

 Digital printing assets:

 

 

 

  Digital printers

5

*

1 Jul 2009

  Dryers

121/2

*

1 Jul 2009

 Double glazing assets (including butyl coating  machines, conveyors, presses, sealing machines  and spacer robots)

15

*

1 Jul 2009

 Drilling and/or milling machines (including horizontal  and vertical drilling machines)

10

*

1 Jul 2009

 Edgers:

 

 

 

  Arrissing machines

8

*

1 Jul 2009

  Horizontal double edgers

10

*

1 Jul 2009

  Straight line edgers and bevellers

7

*

1 Jul 2009

 Glass handling and storage assets:

 

 

 

  Automated loaders and unloaders (used with    automated cutting tables, laminating lines,                                           toughening lines etc)

10

*

1 Jul 2009

  Bulk glass handling assets:

 

 

 

   Straddle carriers

10

*

1 Jul 2009

   Vertical glass handlers (sideloaders, tuning    forks)

17

*

1 Jul 2009

  Cranes (gantry and overhead)

25

*

1 Jul 2014

  Racks (including A‑frame racks, hydraulic    concertina racks and freefall racks)

20

*

1 Jul 2009

  Steel grabs

12

*

1 Jul 2009

  Trolleys

7

*

1 Jul 2009

  Vacuum lifters and scissor grabs

8

*

1 Jul 2009

  Vertical masts and other elevating work    platforms - see Table A Rental and hiring                                           services (except real estate) (66110 to 67200),                             elevating work platforms (EWPs)

 

 

 

 Glass laminating assets (including assembly clean  room assets, autoclaves, heaters, laminating lehr               furnaces, ovens, pre‑presses, presses and vacuum               bag furnaces)

15

*

1 Jul 2009

 Glass toughening (tempering) assets:

 

 

 

  Furnaces and quenches used in toughening,    bending/toughening and bending/slumping

20

*

1 Jul 2009

  Heat soaking ovens

20

*

1 Jul 2009

 Glass washing machines

10

*

1 Jul 2009

 Plastic film applicators (spotstick machines)

8

*

1 Jul 2009

 Screen printing assets – see Table A Printing  (16110)

 

 

 

 Support assets:

 

 

 

  Air compressors

20

*

1 Jul 2014

  Boilers

20

*

1 Jul 2014

 Waterjet cutting machines

10

*

1 Jul 2009

 

Non‑metallic mineral product manufacturing

(20210 to 20900)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Monumental masons’ plant

131/3

 

1 Jan 2001

Slate works plant

20

 

1 Jan 2001

 

Ceramic product manufacturing

(20210 to 20290)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category

Clay brick and paver manufacturing assets: 

 

 

 

 Box feeders

20

*

1 Jul 2011

 Control systems

10

*

1 Jul 2011

 Conveyors

20

*

1 Jul 2011

 Cutters

15

*

1 Jul 2011

 De‑hackers (excluding robots)

20

*

1 Jul 2011

 Dryers

25

*

1 Jul 2011

 Extruders

15

*

1 Jul 2011

 Kiln/dryer car cable hauler system assets  (incorporating  cable, gearbox, pulling wheels and  motors)

10

*

1 Jul 2011

 Kiln/dryer/transfer car track work

12

*

1 Jul 2011

 Kiln/dryer cars

10

*

1 Jul 2011

 Kilns

20

*

1 Jul 2011

 Robots

10

*

1 Jul 2011

 Setting assets (excluding robots)

20

*

1 Jul 2011

 Transfer cars

15

*

1 Jul 2011

 Wrapping and strapping machines

10

*

1 Jul 2011

Pottery plant

20

 

1 Jan 2001

Rapid fire shuttle kilns (used in the manufacture of ceramic tiles)

131/3

 

1 Jan 2001

 

Cement manufacturing

(20310)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Cooling assets:

 

 

 

 Air to air coolers

20

*

1 Jul 2011

 Evaporation coolers:

 

 

 

  Cement coolers

20

*

1 Jul 2011

  Conditioning towers (incorporating spray    systems)

20

*

1 Jul 2011

 Grate coolers (incorporating grate conveyor and  quenching fans)

25

*

1 Jul 2011

Drying assets:

 

 

 

 Fluid bed dryers

20

*

1 Jul 2011

 Hot gas generators

15

*

1 Jul 2011

 Rotary dryers

20

*

1 Jul 2011

Electrical installation assets (including cabling):

 

 

 

 Power generators

15

*

1 Jul 2011

 Switchboards

20

*

1 Jul 2011

 Transformers

20

*

1 Jul 2011

Emissions control assets:

 

 

 

 Dedusting fans

20

*

1 Jul 2011

 Particulate filtering assets (excluding filter units  incorporated in kiln bypass systems):

 

 

 

  Bagfilter systems (incorporating housing and    filters)

20

*

1 Jul 2011

  Electrostatic precipitators

20

*

1 Jul 2011

Stacks (excluding stacks incorporated in kiln bypass systems)

25

*

1 Jul 2011

Milling assets (used for raw material and cement milling including gearbox and drives):

 

 

 

 Ball mills (including dryer systems and  separators/classifiers where incorporated in the mill)

25

*

1 Jul 2011

 Hammer mills (including dryer systems and  separators/classifiers where incorporated in the mill)

20

*

1 Jul 2011

 Roller mills (vertical) (including dryer systems and  separators/classifiers where incorporated in the mill)

25

*

1 Jul 2011

 Roller presses

20

*

1 Jul 2011

 Separators/classifiers (including single and multi  cyclones)

15

*

1 Jul 2011

Preheat and clinker production assets:

 

 

 

 Cyclone preheaters (incorporating tower structure,  lifts, cyclones, precalciners, ducts, inlet chambers               and meal pipes)

20

*

1 Jul 2011

 Kilns (incorporating kiln shell, inlet chamber, roller   stations, thrust unit, kiln hood, burner and drive)

25

*

1 Jul 2011

 Kiln bypass systems (incorporating bypass ducts,  heat exchangers, spray towers, filter units, ID fans  and stacks)

10

*

1 Jul 2011

 Kiln guns

5

*

1 Jul 2011

 Kiln shell scanners

10

*

1 Jul 2011

Quarrying assets:

 

 

 

 Construction material mining assets – see Table A   Construction material mining (09110 to 09190)

 

 

 

 Scrapers

7

*

1 Jul 2011

Storage, handling and packing assets:

 

 

 

 Conveyor systems (mechanical and pneumatic  types incorporating structures, moving media,  gearboxes, motors, fans, feeders, flowgates, feed               valves and weighers):

 

 

 

  Mechanical: 

 

 

 

   Belt, screw, drag chain, apron/pan conveyors

15

*

1 Jul 2011

   Bucket elevators

20

*

1 Jul 2011

  Pneumatic: 

 

 

 

   Air lift elevators

15

*

1 Jul 2011

   Air slides

15

*

1 Jul 2011

 Hoppers, bins and tanks

20

*

1 Jul 2011

 Packaging assets:

 

 

 

  Packing/bagging machines

15

*

1 Jul 2011

  Palletisers

15

*

1 Jul 2011

  Wrappers

10

*

1 Jul 2011

 Pressure vessels (other than air/shock blast units)

25

*

1 Jul 2011

 Silos:

 

 

 

  Concrete, generally

50

*

1 Jan 2004

  Concrete (used for gypsum or wetslag, or at    port facilities)

40

*

1 Jan 2004

  Steel, generally

30

*

1 Jan 2004

  Steel (used for gypsum or wet slag, or at port    facilities)

20

*

1 Jan 2004

 Stockpile assets: 

 

 

 

  Reclaim tunnels

25

*

1 Jul 2011

  Reclaimers

25

*

1 Jul 2011

  Stackers

25

*

1 Jul 2011

 Unloading/loading assets:

 

 

 

  Bulk loading devices (including loading spouts    and telescopic chutes)

10

*

1 Jul 2011

  Railcar and truck unloaders (including pump    unloading and vacuum pressure unloading                                           systems)

20

*

1 Jul 2011

  Ship unloading/loading assets – see Table A    Water transport and support services (48100 to                             48200 and 52110 to 52190)

 

 

 

  Weighbridges

20

*

1 Jul 2011

Support assets:

 

 

 

 Air compression assets:

 

 

 

  Packaged air compressors (compressor, drier    and receiver in one integrated unit) 

10

*

1 Jul 2011

  Other air compressor systems

15

*

1 Jul 2011

 Air/shock blast units

8

*

1 Jul 2011

 Control systems (process and safety control  systems incorporating PLCs, cabling, monitors,  sensors and switchgear, but excluding software)

10

*

1 Jul 2011

 Cranes

20

*

1 Jul 2011

 Hoists

20

*

1 Jul 2011

 ID (induced draught) fans

15

*

1 Jul 2011

 Pumps

15

*

1 Jul 2011

 Testing equipment:

 

 

 

  Generally (including spectrometers, gas    chromatographs, titrators, calorimeters, laser                                           granulometers, photometers, moisture                                           analysers,               drying ovens)

8

*

1 Jul 2011

  Raw material analysers

5

*

1 Jul 2011

  XRF/XRD analysers

5

*

1 Jul 2011

 

Plaster product manufacturing

(20320)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Plasterboard and cornice manufacturing assets:

 

 

 

 General:

 

 

 

  Bins

20

*

1 Jul 2011

  Control systems

10

*

1 Jul 2011

  Conveyors (including belt conveyors, belt    stacker conveyors, bucket elevators and screw                                          conveyors)

20

*

1 Jul 2011

  Dust collection assets (including bag dust   collectors, blowers, cyclones and fans)

20

*

1 Jul 2011

  Dust detectors

5

*

1 Jul 2011

  Fans/blowers (excluding blowers used with hot   pits)

20

*

1 Jul 2011

  Feeders

15

*

1 Jul 2011

  Flow meters

10

*

1 Jul 2011

  Hoppers

20

*

1 Jul 2011

  Lump breakers

20

*

1 Jul 2011

  Pumps

10

*

1 Jul 2011

  Rotary valves

15

*

1 Jul 2011

  Silos (steel)

20

*

1 Jul 2011

  Tanks

20

*

1 Jul 2011

 Plaster milling assets:

 

 

 

  Bulk bag handling assets

20

*

1 Jul 2011

  Calciners

20

*

1 Jul 2011

  Grinding/hammer mills

20

*

1 Jul 2011

  Heat generators

15

*

1 Jul 2011

  Hot pits:

 

 

 

   Blowers

12

*

1 Jul 2011

   Vessels

20

*

1 Jul 2011

  Stucco coolers

20

*

1 Jul 2011

 Plasterboard/cornice plant assets:

 

 

 

  Chillers (volumetric air‑cooled)

15

*

1 Jul 2011

  Dry end handling assets (including bookers,    cascades, conveyors and stackers)

20

*

1 Jul 2011

  Dryers

25

*

1 Jul 2011

  Dunnage assets used to make dunnage

25

*

1 Jul 2011

  Forming line assets (including belt conveyors    and roller conveyors)

20

*

1 Jul 2011

  Forming plates

10

*

1 Jul 2011

  Forming station assets (excluding forming    plates and pin mixers)

20

*

1 Jul 2011

  Hydropulpers

25

*

1 Jul 2011

  Knives (used for plasterboard or cornice)

25

*

1 Jul 2011

  Paper and tape assets (including creasers,    magazines, splicing assets, tape rollers, tension                             stations and unwinders)

20

*

1 Jul 2011

  Pin mixers

13

*

1 Jul 2011

  Printers

5

*

1 Jul 2011

  Start‑up pullers (used for cornice)

20

*

1 Jul 2011

  Wet‑end‑transfer assets (including conveyors,    dryer in‑feeds, turners)

20

*

1 Jul 2011

 

Ready-mixed concrete manufacturing

(20330)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

 

 

 

 

Air compressors

10

*

1 Jul 2014

Air dryers

10

*

1 Jul 2014

Bins (including weigh bins, but excluding concrete bins)

15

*

1 Jul 2014

CCTV systems

5

*

1 Jul 2014

Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes

 

 

 

Chillers

15

*

1 Jul 2014

Control systems

10

*

1 Jul 2014

Conveyors

20

*

1 Jul 2014

Dust extraction systems

15

*

1 Jul 2014

Fuel storage assets:

 

 

 

 Card reading systems

6

*

1 Jul 2014

 Dispensers (incorporating electronic circuitry, hoses,  LCD displays, meters and nozzles)

10

*

1 Jul 2014

 Pumps

10

*

1 Jul 2014

 Tanks

25

*

1 Jul 2014

Hoppers (including weigh hoppers)

15

*

1 Jul 2014

Mixers used in wet ready-mixed plants

15

*

1 Jul 2014

Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant)

10

*

1 Jul 2014

Silos

30

*

1 Jul 2014

Slump stands

10

*

1 Jul 2014

Testing assets:

 

 

 

 Concrete testers

10

*

1 Jul 2014

 Ovens

8

*

1 Jul 2014

Truck transit mixers:

 

 

 

 Mixers (incorporating barrel, chutes, frame and  hydraulic pumps)

5

*

1 Jul 2014

 Trucks - see Table B Motor vehicles and trailers

 

 

 

Volumetric concrete batching trucks:

 

 

 

 Trucks - see Table B Motor vehicles and trailers

 

 

 

 Volumetric concrete batching units (incorporating  bins, hoppers, mixing augurs and water tanks)

10

*

1 Jul 2014

Waste water treatment assets:

 

 

 

 Catchment and settlement ponds

20

*

1 Jul 2014

 Concrete slurry pumps

3

*

1 Jul 2014

 Polyethylene water tanks

8

*

1 Jul 2014

Water pumps

5

*

1 Jul 2014

 

Concrete product manufacturing

(20340)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Concrete block, brick and paver manufacturing assets:

 

 

 

 Batching and mixing assets:

 

 

 

  Bins (excluding concrete bins)

15

*

1 Jul 2011

  Colour dosing assets

12

*

1 Jul 2011

  Colour tanks (incorporating stirrers)

15

*

1 Jul 2011

  Hoppers

15

*

1 Jul 2011

  Mixers

15

*

1 Jul 2011

 Block/brick/paver making assets:

 

 

 

  Block/brick/paver making machines

15

*

1 Jul 2011

  Moulds

5

*

1 Jul 2011

  Splitters

10

*

1 Jul 2011

 Curing assets:

 

 

 

  Boilers (including steam generators)

20

*

1 Jul 2011

  Drying chambers

25

*

1 Jul 2011

  Elevators/lowerators (including     loaders/unloaders)

15

*

1 Jul 2011

  Racks (excluding racks fixed to drying    chambers)

5

*

1 Jul 2011

  Transfer car (incorporating finger cars) track    works

15

*

1 Jul 2011

  Transfer cars (incorporating finger cars)

15

*

1 Jul 2011

 General assets:

 

 

 

  Control systems

10

*

1 Jul 2011

  Conveyors

15

*

1 Jul 2011

  Plates

10

*

1 Jul 2011

 Palletising and packaging assets:

 

 

 

  Cubing assets (including cubers, doublers and    squeezers)

15

*

1 Jul 2011

  Robots

10

*

1 Jul 2011

  Wrapping and strapping machines

10

*

1 Jul 2011

Concrete roof tile manufacturing assets:

 

 

 

 Air compressors (rotary screw)

10

*

1 Jul 2012

 Applicator batching assets (including hoppers,  mixers and tanks, but excluding batching assets for  anti-scuff hot glue/max applicators and oil               applicators)

15

*

1 Jul 2012

 Applicators:

 

 

 

  Anti-scuff hot glue/wax

10

*

1 Jul 2012

  General (including colour, sealer and sheen)

20

*

1 Jul 2012

  Oil (excluding oil tanks)

10

*

1 Jul 2012

 Bins

15

*

1 Jul 2012

 Control systems

10

*

1 Jul 2012

 Conveyors

20

*

1 Jul 2012

 Curing assets:

 

 

 

  Boilers

20

*

1 Jul 2012

  Curing bays:

 

 

 

   Concrete

25

*

1 Jul 2012

   Foam sandwich (incorporating insulated     panel walls, roof and doors)

10

*

1 Jul 2012

  Rackers/derackers (including loaders/unloaders)

20

*

1 Jul 2012

  Racks (used in curing bays)

10

*

1 Jul 2012

 Depalleters

20

*

1 Jul 2012

 Extruders

15

*

1 Jul 2012

 Hoppers

15

*

1 Jul 2012

 Mixers

15

*

1 Jul 2012

 Oil tanks

30

*

1 Jul 2012

 Packaging assets:

 

 

 

  General (including collectors, compilers and    cranes)

20

*

1 Jul 2012

  Robots

10

*

1 Jul 2012

  Shrink wrappers

10

*

1 Jul 2012

  Strapping assets

10

*

1 Jul 2012

  Wrapping assets

10

*

1 Jul 2012

 Plates:

 

 

 

  General

7

*

1 Jul 2012

  Trim (including plates used for barge and ridge   tiles)

5

*

1 Jul 2012

Fibre cement building boards manufacturing assets:

 

 

 

 Curing assets:

 

 

 

  Autoclaves (incorporating rails)

30

*

1 Jul 2012

  Boilers

20

*

1 Jul 2012

  Chargers (including traversers)

15

*

1 Jul 2012

  Trackwork

20

*

1 Jul 2012

  Trolley chain hauling systems (incorporating    chains, gearboxes, motors and tappets)

15

*

1 Jul 2012

  Trolley transfer platforms (including     transversals)

20

*

1 Jul 2012

  Trolleys (including trucks) used inside and    outside autoclaves

10

*

1 Jul 2012

  Trolleys (including trucks) used only outside    autoclaves

20

*

1 Jul 2012

  Tunnels (including steamers)

25

*

1 Jul 2012

 Finishing line and packaging assets:

 

 

 

  Applicators (including coating and sealing    applicators)

7

*

1 Jul 2012

  Drying tunnels (including heating ovens)

10

*

1 Jul 2012

  Machining assets (including sanding and    trimming assets)

15

*

1 Jul 2012

  Printers

5

*

1 Jul 2012

  Robots

10

*

1 Jul 2012

 General assets:

 

 

 

  Air compressors (rotary screw)

10

*

1 Jul 2012

  Control systems

10

*

1 Jul 2012

  Conveyors

20

*

1 Jul 2012

  Dust collection assets

20

*

1 Jul 2012

  Oil tanks

30

*

1 Jul 2012

  Stackers/unstackers (including pilers/unpilers)

15

*

1 Jul 2012

  Steel templates

7

*

1 Jul 2012

 Manufacturing, trimming and pressing assets:

 

 

 

  Cranes (used to load boards into presses and    unload boards from presses)

15

*

1 Jul 2012

  Guillotines

20

*

1 Jul 2012

  Hatschek machines (including tub machines)

25

*

1 Jul 2012

  Presses

20

*

1 Jul 2012

  Scrap return assets (including pulpers and    shredders)

15

*

1 Jul 2012

  Trimmers

20

*

1 Jul 2012

 Storage, preparation and mixing assets:

 

 

 

  Ball mills

25

*

1 Jul 2012

  Batching vessels (including feeding vessels)    (excluding silica thickener vessels)

20

*

1 Jul 2012

  Classifiers (including cyclones)

15

*

1 Jul 2012

  Hoppers

20

*

1 Jul 2012

  Hydropulpers

20

*

1 Jul 2012

  Mixers

15

*

1 Jul 2012

  Refiners

20

*

1 Jul 2012

  Storage tanks (including silica thickener    vessels)

25

*

1 Jul 2012

Prefabricated concrete product manufacturing assets:

 

 

 

 Air compressors

10

*

1 Jul 2013

 Automated panel manufacturing assets:

 

 

 

  Automated trowel machines (incorporating crane   and trowel)

15

*

1 Jul 2013

  Concrete distribution stations:

 

 

 

   Distributors

10

*

1 Jul 2013

   Flying buckets

10

*

1 Jul 2013

   Hoppers

15

*

1 Jul 2013

  Curing chambers

25

*

1 Jul 2013

  Laser beam alignment systems

10

*

1 Jul 2013

  Pallet cleaning machines

15

*

1 Jul 2013

  Pallet receivable stands (excluding pallet    vibrating stands)

20

*

1 Jul 2013

  Pallet transport systems:

 

 

 

   Pallet drive mechanisms (incorporating drive    units, motors, sensors and wheels)

10

*

1 Jul 2013

   Track work

20

*

1 Jul 2013

   Transversals (including continuous transfer    wagons)

10

*

1 Jul 2013

  Pallet vibrating stands

10

*

1 Jul 2013

  Pallets

15

*

1 Jul 2013

  Rack feeders

15

*

1 Jul 2013

  Shutter cleaning machines

15

*

1 Jul 2013

  Shutter transporting assets (including automated  roller conveyors)

15

*

1 Jul 2013

  Shutters

8

*

1 Jul 2013

  Turning machines (including flippers and tilting    assets)

20

*

1 Jul 2013

 Buckets (including kibbles, skips and tippers)

6

*

1 Jul 2013

 Casting tables

10

*

1 Jul 2013

 Concrete manufacturing assets:

 

 

 

  Bins (excluding concrete bins)

15

*

1 Jul 2013

  Conveyors

20

*

1 Jul 2013

  Hoppers

15

*

1 Jul 2013

  Mixers

15

*

1 Jul 2013

 Concrete testers

10

*

1 Jul 2013

 Control system assets

10

*

1 Jul 2013

 Gantry cranes

25

*

1 Jul 2013

 Lifting gear (including chains, lugs and swivels)

7

*

1 Jul 2013

 Moulds

10

*

1 Jul 2013

 Pipe manufacturing assets:

 

 

 

  Cage machines

20

*

1 Jul 2013

  Load testers

25

*

1 Jul 2013

  Moulds

7

*

1 Jul 2013

  Pallets

15

*

1 Jul 2013

  Pipe making machines

20

*

1 Jul 2013

 Prestressing assets

10

*

1 Jul 2013

 Shutter saws

7

*

1 Jul 2013

 Steel cutters and benders

7

*

1 Jul 2013

 Trowel machines

4

*

1 Jul 2013

 Work tables

10

*

1 Jul 2013

Silos

30

*

1 Jul 2012

Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles):

 

 

 

 General plant

10

 

1 Jan 2001

  Pallets (aluminium used in extrusion process)

5

 

1 Jan 2001

 

Iron smelting and steel manufacturing

(21100)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Assets used in common in iron smelting and steel manufacturing processes:

 

 

 

 Automated guided vehicles

20

*

1 Jul 2010

 Closed circuit television (CCTV) systems

3

*

1 Jul 2010

 Coil cars including hydraulic sliding floor plates

13

*

1 Jul 2010

 Coil car tracks and rails

7

*

1 Jul 2010

 Control systems assets:

 

 

 

  Instruments (including temperature probes,    control panels, gas analysers, location sensors,                             carbon monoxide monitors, pressure controls,                                           temperature controls, pyrometers, strip position                             sensors, gamma ray detectors, hot metal                                           detectors, x‑ray gauges, width gauges, thickness                             gauges)

7

*

1 Jul 2010

  Programmable logic controllers (PLCs) and    distributed control systems (DCS)

10

*

1 Jul 2010

  Uninterruptible power supplies

5

*

1 Jul 2010

 Cranes and gantries

20

*

1 Jul 2010

 Electricity distribution, generation or transmission  assets:

 

 

 

  Aerials or underground cables

30

*

1 Jul 2010

  Electronic protection relays

10

*

1 Jul 2010

  High voltage switchgear

25

*

1 Jul 2010

  Transformers

20

*

1 Jul 2010

  Use any relevant determinations made in    Electricity supply (26110 to 26400) for any other                             electricity distribution, generation or transmission                             assets

 

 

 

 Gasometers

30

*

1 Jul 2010

 Rail infrastructure and rolling stock except torpedo  cars – use any relevant determinations made for               Rail freight and passenger transport services               (47100 to 47200)

 

 

 

 Rolls for mill roll stands (including roughing mill rolls,  finishing mill rolls and skin conditioning mill rolls)

2

*

1 Jul 2010

 Roller tables (incorporating gearboxes, motors,  drives, rolls, table frames, aprons, side guards and  foundations)

15

*

1 Jul 2010

 Scale or transfer car rail tracks and turntables

20

*

1 Jul 2010

 Scale or transfer cars (incorporating cable reel and  drive units)

20

*

1 Jul 2010

 Ship ore unloaders

20

*

1 Jul 2010

 Slag processing assets:

 

 

 

  Crushers

20

*

1 Jul 2010

  Granulators

15

*

1 Jul 2010

  Slag pots

20

*

1 Jul 2010

  Slag pot carriers

10

*

1 Jul 2010

 Stacks including flare off stacks (incorporating  burners and derricks)

20

*

1 Jul 2010

 Stackers, reclaimers, stacker/reclaimers and  sequencers

25

*

1 Jul 2010

Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets:

 

 

 

 BOS vessels (incorporating motors, gearboxes, bull  gear, vessel, torsion bar, lube pumps, pulse  generators, tacho generators, brakes, limit switches,               pressure switches and support structures)

10

*

1 Jul 2010

 Desulphurising lances (incorporating masts, winch  control boxes, hydraulic cylinders carriage system,               motors, gearboxes, brake lance carriages, lance               guides, lances and switches)

10

*

1 Jul 2010

 Electric arc furnaces (EAFs)

10

*

1 Jul 2010

 Electrode control arms

10

*

1 Jul 2010

 Emissions control assets:

 

 

 

  Baghouses

20

*

1 Jul 2010

  De-dusting ducts and mains

15

*

1 Jul 2010

  Electrostatic precipitators

15

*

1 Jul 2010

  Primary and secondary scrubbers (incorporating   support structure and spray systems)

20

*

1 Jul 2010

  Waste gas radiation cooling systems     (incorporating water sprays and ducts)

20

*

1 Jul 2010

  Waste gas extractor fans and silencers

20

*

1 Jul 2010

 Flux making assets:

 

 

 

  Kiln contact coolers (including agitator, agitator   hydraulic system and rotary valves)

15

*

1 Jul 2010

  Kiln burner units (incorporating gas and firing    systems)

15

*

1 Jul 2010

  Lime kiln discharge conveyors (incorporating    structures, belts, pulleys, motors and gearboxes)

15

*

1 Jul 2010

  Lime kilns (incorporating rollers, tyres, support    structures, drives, motors and gearboxes)

25

*

1 Jul 2010

  Raw material crushers and ball mills

15

*

1 Jul 2010

 Grinders (incorporating motors, drive pullies and  belts, drive shafts, roller crusher units and whizzer  separators)

15

*

1 Jul 2010

 Heat shielding for vessels incorporating supports

30

*

1 Jul 2010

 Hot metal pots

20

*

1 Jul 2010

 Lance pumps and motor assemblies

15

*

1 Jul 2010

 Liquid oxygen lances (incorporating carriage  system, motors, gearboxes, brake lance carriages,  lance guides, lances and switches)

10

*

1 Jul 2010

 Liquid oxygen supply pipes

10

*

1 Jul 2010

 Materials handling assets:

 

 

 

  Air blowers

15

*

1 Jul 2010

  Bins

20

*

1 Jul 2010

  Bucket elevators

20

*

1 Jul 2010

  Conveyor systems (incorporating structures,    belts, gearboxes and motors)

20

*

1 Jul 2010

  Cyclones

10

*

1 Jul 2010

  Hoppers, weigh hoppers, chutes, silos

20

*

1 Jul 2010

  Scrap metal buckets, skips and stands

20

*

1 Jul 2010

  Screens and weighing systems

15

*

1 Jul 2010

  Vibro feeders

15

*

1 Jul 2010

  Vibrators

15

*

1 Jul 2010

  Weighbridges incorporating load cells

20

*

1 Jul 2010

 Pneumatic air tube systems (incorporating blower  units)

20

*

1 Jul 2010

 Scull breakers

10

*

1 Jul 2010

 Secondary treatment assets:

 

 

 

  Composition adjustment stations (including    Injection Reheating Up Temperature (IRUT)                                           stations incorporating snorkels, support                                           structures and motors)

20

*

1 Jul 2010

  Ladle metallurgical furnaces (LMFs)

20

*

1 Jul 2010

  Vacuum degassers (incorporating steam pumps   and vacuum pumps)

10

*

1 Jul 2010

 Slag rakes

10

*

1 Jul 2010

 Steel ladles (incorporating tilting bales, thrusters,  cassettes, shells, lids and linings)

20

*

1 Jul 2010

 Sub or sampling lances (incorporating motors,  drives, gearboxes, limit switches, over speed  switches, drums, cables and slow motors)

10

*

1 Jul 2010

 Water treatment assets:

 

 

 

  Cooling towers (incorporating fans, motors,    access platforms and stairs)

20

*

1 Jul 2010

  Heat exchangers

10

*

1 Jul 2010

  Launder distribution and collection systems

15

*

1 Jul 2010

  Pipes and pipelines:

 

 

 

   Slurry disposal pipelines

15

*

1 Jul 2010

   Water pipes

20

*

1 Jul 2010

   Valves and other non‑pipe fittings

10

*

1 Jul 2010

  Pumps including slurry disposal pumps

15

*

1 Jul 2010

  Settling ponds

30

*

1 Jul 2010

  Tanks:

 

 

 

   Conditioner, slurry, polymer, liquid     flocculants and mixer tanks

20

*

1 Jul 2010

   Water tanks

25

*

1 Jul 2010

  Thickeners and clarifiers (incorporating tanks,    rakes and access platforms)

30

*

1 Jul 2010

Blast furnace assets:

 

 

 

 Cast house assets:

 

 

 

  Cast house floor iron and slag runner systems,   covers, and tilting spouts

5

*

1 Jul 2010

  Cast house structure

40

*

1 Jul 2010

  Common hydraulic systems

15

*

1 Jul 2010

  Manipulators

15

*

1 Jul 2010

  Mud guns

15

*

1 Jul 2010

  Taphole drills

15

*

1 Jul 2010

 Emissions control assets:

 

 

 

  Baghouses

20

*

1 Jul 2010

  Chimney mains

30

*

1 Jul 2010

  De-dusting ducts and mains

15

*

1 Jul 2010

  Dust catchers (incorporating supporting    structures)

15

*

1 Jul 2010

  Excess gas bleeder systems

20

*

1 Jul 2010

  Furnace top recovery turbine systems    (incorporating hydraulic system, inlet and outlet                             mains and valves)

20

*

1 Jul 2010

  Scrubbers (incorporating support structure and   spray systems)

15

*

1 Jul 2010

  Uptakes, bleeders and platforms, downcomers,   dust dumping, valves and hydraulics

15

*

1 Jul 2010

  Waste gas collector mains and ducts

15

*

1 Jul 2010

 Furnace proper assets:

 

 

 

  Furnace charging tops (incorporating charging    valves and hydraulics)

15

*

1 Jul 2010

  Furnace elevators

15

*

1 Jul 2010

  Furnace shells (incorporating hearths, refractory   linings, staves, probes, profile meters and                                           sondes)

15

*

1 Jul 2010

  Furnace support assets (including maintenance   platforms and control and switch rooms)

15

*

1 Jul 2010

  Furnace support structure (incorporating    foundations)

40

*

1 Jul 2010

 Hot blast system assets:

 

 

 

  Cold blast mains (incorporating snorts and mixer   valves)

15

*

1 Jul 2010

  Hot blast mains (incorporating bustle mains,    back draught mains and tuyere stock)

15

*

1 Jul 2010

  Stoves (incorporating refractory, shell,    foundations, fan and valves)

30

*

1 Jul 2010

  Stoves mixed gas main systems

15

*

1 Jul 2010

 Materials handling assets:

 

 

 

  Furnace charging bins

15

*

1 Jul 2010

  Furnace charging conveyor systems     (incorporating structures, belts, gearboxes and                             motors)

20

*

1 Jul 2010

  Furnace charging skip hoist

20

*

1 Jul 2010

  Furnace charging skip tracks

30

*

1 Jul 2010

  Furnace charging skips

15

*

1 Jul 2010

  Screens and weighing systems

15

*

1 Jul 2010

  Torpedo cars

17

*

1 Jul 2010

 Water treatment assets:

 

 

 

  Basins

30

*

1 Jul 2010

  Cooling towers (incorporating fans, motors,    access platforms and stairs)

20

*

1 Jul 2010

  Heat exchangers

10

*

1 Jul 2010

  Thickeners and clarifiers (incorporating tanks,    rakes and access platforms)

30

*

1 Jul 2010

  Valves and other non‑pipe fittings

8

*

1 Jul 2010

  Water distribution systems

10

*

1 Jul 2010

  Water pumps

10

*

1 Jul 2010

Coke making assets:

 

 

 

 Coal screening assets:

 

 

 

  Crushers

20

*

1 Jul 2009

  Hammer mills

15

*

1 Jul 2009

  Hydrowashers

20

*

1 Jul 2009

  Primary, secondary and tertiary screens and    chutes

10

*

1 Jul 2009

 Coke ovens batteries assets:

 

 

 

  Breeze basins

30

*

1 Jul 2009

  Charging car rails

20

*

1 Jul 2009

  Charging cars

20

*

1 Jul 2009

  Coke ovens batteries (including ovens, doors,    individual oven gas off takes from supply and                                           extraction mains)

30

*

1 Jul 2009

  Coke ploughs

15

*

1 Jul 2009

  Coke transfer cars

25

*

1 Jul 2009

  Coke wharves (including concrete end barriers   and skids)

30

*

1 Jul 2009

  Hot car spur lines

30

*

1 Jul 2009

  Hot cars incorporating locomotive, wagon, tray    and bogies

15

*

1 Jul 2009

  Quenchers (incorporating stack structures, water   tanks, pipes, pumps, sprays, pneumatic systems                             and water pump pits)

15

*

1 Jul 2009

  Ram tracks and live rails

30

*

1 Jul 2009

  Rams

30

*

1 Jul 2009

 Coke ovens gas by‑products assets:

 

 

 

  Acid compound assets:

 

 

 

   Acid compound structures, pumps, overflow    and storage tanks

15

*

1 Jul 2009

  Ammonia absorbers (including pumps, ammonia   storage tanks, and distribution pipes including                                           valves)

15

*

1 Jul 2009

  Ammonia plant assets:

 

 

 

   Ammonia incinerators, ammonia stills, tanks,    decanters, pumps, condensers (including                                                         support structures, stacks)

15

*

1 Jul 2009

  Benzine, toluene and xylene plant assets:

 

 

 

   Distillation columns, dephlegorators, pumps,    tanks, coolers, condensers and pre heaters

30

*

1 Jul 2009

  Benzol scrubbers (including pumps and    distribution pipe work including valves)

35

*

1 Jul 2009

  Exhausters (including support structures and    hydraulic systems)

5

*

1 Jul 2009

  Final coolers

35

*

1 Jul 2009

  Napthalene plant assets:

 

 

 

   Sludge tanks, pre heaters, distillation     columns, tanks, decanters, condensers, and                                           pumps

35

*

1 Jul 2009

  Primary cooler assets:

 

 

 

   Electric and steam pumps, tar tanks,     strainers, salt water coolers (including                                                         supporting structures and distribution pipes                                           to cooler off takes including valves)

40

*

1 Jul 2009

  Sulphate plant assets:

 

 

 

   Feed tanks, evaporators, centrifuge units,     conveyors (including belts, structures, drives                                           and chutes, jet condensers, hot water tanks,                                           driers including chutes, drives, and support                                           structures, pumps, vibrating screens,                                                         cyclones, and scraper conveyors)

10

*

1 Jul 2009

  Tar plant assets:

 

 

 

   Decanters, make tanks (incorporating     scrapers and drives, storage tanks, steam                                                         and electric pumps, liquor tank and strainers)

15

*

1 Jul 2009

  Tar precipitators

20

*

1 Jul 2009

 Emissions control assets:

 

 

 

  Waste gas cleaning and dedusting assets:

 

 

 

   Baghouses

20

*

1 Jul 2009

   Dedusting fans (including extraction dusting    incorporating gearboxes and drives)

20

*

1 Jul 2009

   Dust collection systems, dust drop out boxes    and dust disposal rotary valves                                                                       (incorporating motors and gearboxes)

20

*

1 Jul 2009

   Fume extraction hoods

20

*

1 Jul 2009

   Waste gas collector mains and ducts

25

*

1 Jul 2009

 Materials handling assets:

 

 

 

  Bins (including furnace coke, dust disposal bins)

20

*

1 Jul 2009

  Conveyor systems (incorporating structures,    belts, gearboxes and motors)

15

*

1 Jul 2009

  Conveyor systems transfer houses

15

*

1 Jul 2009

  Feed bunkers

15

*

1 Jul 2009

  Motorised feeders

15

*

1 Jul 2009

 Water treatment assets:

 

 

 

  Cooling towers incorporating fans, motors,    access platforms and stairs

25

*

1 Jul 2009

Hot strip mill assets:

 

 

 

 Coil and slab weighers

15

*

1 Jul 2010

 Coil box and crop shear assets:

 

 

 

  Coil boxes (incorporating side guard drives and   transfer mechanism assemblies)

8

*

1 Jul 2010

  Coil box shear and scale breakers

17

*

1 Jul 2010

  Crop shears (incorporating assemblies and main   drive motors)

17

*

1 Jul 2010

  Crop shear maintenance jigs and pinch rolls

15

*

1 Jul 2010

  Transfer bed oxy cutting stations

15

*

1 Jul 2010

 Coil handling assets:

 

 

 

  Cooling tunnel ventilation fans

10

*

1 Jul 2010

  Cooling tunnel conveyors

13

*

1 Jul 2010

  Marking machines

15

*

1 Jul 2010

 De‑scaling systems (incorporating scale breakers,  nozzles, pipe works, valves and high pressure               pumps)

10

*

1 Jul 2010

 Down coiler assets including coilers (incorporating  side guards, mandrel, mandrel drives, wrappers and               unit roll drives)

15

*

1 Jul 2010

 Finishing mill assets:

 

 

 

  Finishing mill flumes

20

*

1 Jul 2010

  Finishing mills (incorporating mill stands, side    guides, strippers, screw downs, drive shafts,                                           pinion boxes, main drive motors, transformers,                                           loopers, grease systems, oil circulation systems,                             and hydraulic systems)

20

*

1 Jul 2010

 Laminar flow cooling systems

15

*

1 Jul 2010

 Mill roll shop assets:

 

 

 

  Bearing washing machines

10

*

1 Jul 2010

  Chuck changers

15

*

1 Jul 2010

  Floor plate or checker plate machines

15

*

1 Jul 2010

  Roll grinders

15

*

1 Jul 2010

  Roll lathes

20

*

1 Jul 2010

  Roll racks and sleds

20

*

1 Jul 2010

 Reversing roughing mill assets:

 

 

 

  Reversing roughing mills (incorporating mill    stands, entry side guards, delivery side guards,                             main drive motors and hydraulic systems)

20

*

1 Jul 2010

  Vertical edgers (incorporating drive motors,    gearboxes and edger adjustments)

20

*

1 Jul 2010

 Roll changing assets

20

*

1 Jul 2010

 Scale scrapers

15

*

1 Jul 2010

 Skin pass mill assets:

 

 

 

  Skin pass mills (incorporating mill entry    assets,gap control and auxiliary hydraulics, main                             drive motors, payoff reel, un‑coiler mandrels and                             re‑coiler mandrels)

20

*

1 Jul 2010

  Tension reels and belt wrappers

15

*

1 Jul 2010

  Laser systems mill entry

5

*

1 Jul 2010

 Slab tracking systems

5

*

1 Jul 2010

 Strapping machines (including radial and  circumferential)

13

*

1 Jul 2010

 Walking beam furnace assets:

 

 

 

  Air dilution manifolds

20

*

1 Jul 2010

  Air ducts

10

*

1 Jul 2010

  Coke ovens gas systems

15

*

1 Jul 2010

  Cold combustion air systems

20

*

1 Jul 2010

  Dilution blowers

10

*

1 Jul 2010

  Extractors

10

*

1 Jul 2010

  Furnaces (incorporating structure, charging    machines with synchronising drive trains,                                           refractories, walking beam floors, furnace                                           hydraulic systems, and charge and discharge                                           doors)

20

*

1 Jul 2010

  Nitrogen purge systems

15

*

1 Jul 2010

  Tracking lasers (incorporating cables and    adapters)

5

*

1 Jul 2010

Pellet making assets:

 

 

 

 Balling assets:

 

 

 

  Balling drums

20

*

1 Jul 2010

  Bentonite tanks

20

*

1 Jul 2010

  Mixers

20

*

1 Jul 2010

  Seed screens

10

*

1 Jul 2010

 Cooler assets:

 

 

 

  Cooler fans

10

*

1 Jul 2010

  Annular coolers (incorporating pans, pan    conveyors and drives)

25

*

1 Jul 2010

  Roller screens

10

*

1 Jul 2010

 Dewatering assets:

 

 

 

  Launders

20

*

1 Jul 2010

  Pressure filter pumps

5

*

1 Jul 2010

  Process water tanks

20

*

1 Jul 2010

  Return water pipes

20

*

1 Jul 2010

  Slurry feed pipes

10

*

1 Jul 2010

  Slurry pumps

10

*

1 Jul 2010

  Slurry tanks incorporating agitators

15

*

1 Jul 2010

  Sumps

20

*

1 Jul 2010

  Thickeners (incorporating tanks, rakes and    access platforms)

20

*

1 Jul 2010

  Vertical plate pressure filters (incorporating    filters, plates, membranes, water sprays,                                           ladders, bomb bay doors)

20

*

1 Jul 2010

 Emissions control assets:

 

 

 

  Compressors

20

*

1 Jul 2010

  Dust collection system

20

*

1 Jul 2010

  Multi‑cone

20

*

1 Jul 2010

  Scrubbers

20

*

1 Jul 2010

  Waste gas collector mains and ducts

20

*

1 Jul 2010

  Waste gas extractor fans

20

*

1 Jul 2010

 Fluxing tanks

20

*

1 Jul 2010

 Grinding mills

15

*

1 Jul 2010

 Induration assets:

 

 

 

  Kiln burner units (incorporating gas and firing    systems)

15

*

1 Jul 2010

  Rotary kilns (incorporating bearings, drive gear   and drive system)

30

*

1 Jul 2010

  Travelling grates (incorporating motors,    gearboxes or drives and rollers)

30

*

1 Jul 2010

  Waste heat recovery ducts

15

*

1 Jul 2010

  Waste heat recovery fans

10

*

1 Jul 2010

 Materials handling assets:

 

 

 

  Conveyor systems (incorporating structures,    belts, gearboxes and motors):

 

 

 

   Conveyors to and from balling drums

20

*

1 Jul 2010

   Filter cake conveyors

20

*

1 Jul 2010

   Finished pellet conveyor

20

*

1 Jul 2010

  Flux bins

20

*

1 Jul 2010

  Roller feeders

10

*

1 Jul 2010

  Table feeders

10

*

1 Jul 2010

  Vibrating feeders

10

*

1 Jul 2010

  Weigh feeders

10

*

1 Jul 2010

Plate mill assets:

 

 

 

 Cold levellers (incorporating motor, gearbox  spindles, hydraulic traverse cylinders, fill‑in table               rolls, motor, gearbox, rolls and catenaries)

30

*

1 Jul 2010

 De‑scaling boxes (incorporating sprays,  mechanicals, control valves pipe work after isolation  valves, de‑scaling box table rolls, tables, chains,               covers, side guides and covers)

10

*

1 Jul 2010

 Edgers (incorporating motors, hydraulic controls,  mechanical controls, anvil (carryover table), hand  rails and walkways)

20

*

1 Jul 2010

 Furnace entry skids

20

*

1 Jul 2010

 Furnaces (incorporating slab pushers, bumpers,  pyrometers, off takes from king valve to outlets and  all structures and equipment from after entry skids               up to and including circular apron skids)

20

*

1 Jul 2010

 Hot levellers (incorporating motors, gearboxes,  spindles, rolls, leveller AGC capsules, screws,  crowning device, de‑scaling header and valves)

20

*

1 Jul 2010

 Inter‑roll stand cooling sprays

15

*

1 Jul 2010

 Reversing finishing mill (incorporating housing, side  guides and covers, guards, motors, drives, spindles,               water sprays, gearboxes, screw down, spindles,               AGC capsules, hydraulics, mill de‑scaling, filler               plates, and oil systems within the mill)

20

*

1 Jul 2010

 Reversing roughing mill (incorporating housing, side  guides and covers, guards, motors, drives, spindles,               water sprays, gearboxes, screw down, spindles,               AGC capsules, hydraulics, mill de‑scaling, filler               plates, and oil systems within the mill)

20

*

1 Jul 2010

 Rope driven cooling transfer bed

20

*

1 Jul 2010

 Shears (including crop, divide, scrap, rotary trim,  guillotine and end shears)

20

*

1 Jul 2010

 Slab sizing systems (incorporating side guard  measuring devices and stands, slab sizing unit  supports, cameras and light banks)

5

*

1 Jul 2010

 Turnover inspection table (incorporating barriers  and hydraulics)

20

*

1 Jul 2010

 Walking beam cooling beds incorporating carry on  section, carry off section, moving (walking) section,               chain drives and hydraulics

20

*

1 Jul 2010

Primary metal product casting assets:

 

 

 

 Continuous casting machines (incorporating turrets,  tundishes (incorporating lids and cassettes), tundish               cars, moulds, dummy bars, segments, oscillators,               rolls, water sprays, hydraulics, motors and               gearboxes):

 

 

 

  Billet casters

17

*

1 Jul 2010

  Combination casters

17

*

1 Jul 2010

  Slab casters

17

*

1 Jul 2010

 Cooler transfer arms (incorporating motors,  gearboxes and drive shafts)

17

*

1 Jul 2010

 Crop removal machines

20

*

1 Jul 2010

 Cut to length machines and torch cutters

15

*

1 Jul 2010

 De‑burring machines incorporating fixed drives

15

*

1 Jul 2010

 Emissions control assets:

 

 

 

  Baghouses

20

*

1 Jul 2010

  Dedusting fans (including extraction dusting    incorporating gearboxes and drives)

15

*

1 Jul 2010

  Dedusting ducts and mains

15

*

1 Jul 2010

  Steam exhaust fans

10

*

1 Jul 2010

 Hydraulic shears

17

*

1 Jul 2010

 Materials handling assets:

 

 

 

  Conveyor systems (including structures, belts,    gearboxes and motors)

20

*

1 Jul 2010

  Mould powder bins

23

*

1 Jul 2010

  Screw feeders

15

*

1 Jul 2010

 Scarfing machines (incorporating catenary system  of hoses, power supply cables and support  structures)

20

*

1 Jul 2010

 Slab or billet cooler tanks (incorporating grid stands)

30

*

1 Jul 2010

 Slab or billet marking machines

17

*

1 Jul 2010

 Transfer beds

17

*

1 Jul 2010

 Up‑enders including hydraulics

17

*

1 Jul 2010

 Walking beam cooling beds and run out tables

17

*

1 Jul 2010

 Water treatment assets:

 

 

 

  Basins and ponds

30

*

1 Jul 2010

  Cooling towers (incorporating fans, motors,    access platforms and stairs)

20

*

1 Jul 2010

  Gravel and sand filters

25

*

1 Jul 2010

  Heat exchangers

10

*

1 Jul 2010

  Pipelines:

 

 

 

   Water pipelines

20

*

1 Jul 2010

   Valves and other non‑pipe fittings

10

*

1 Jul 2010

  Pumps:

 

 

 

   Water pumps

10

*

1 Jul 2010

   Chemical dosing pumps

5

*

1 Jul 2010

  Skimmers and scrapers

15

*

1 Jul 2010

  Tanks:

 

 

 

   Sludge, chemical storage and dosing tanks

20

*

1 Jul 2010

   Water tanks

25

*

1 Jul 2010

  Thickeners and clarifiers (incorporating tanks,    rakes and access platforms)

30

*

1 Jul 2010

Rod, bar, structural and rail mill assets:

 

 

 

 Controlled tempering quenching cars

10

*

1 Jul 2010

 Cut to length machines

17

*

1 Jul 2010

 De‑scaling systems (incorporating scale breaker,  nozzles, pipe work, valves and high pressure pump)

10

*

1 Jul 2010

 Finishing mills (incorporating motors, gearboxes,  drives, guides and cassettes)

20

*

1 Jul 2010

 Furnace charging skids

20

*

1 Jul 2010

 Intermediate mills (incorporating motors, gearboxes,  drives, guides and cassettes)

20

*

1 Jul 2010

 Reversing roughing mills (incorporating motors,  gearboxes, drives, guides and cassettes)

20

*

1 Jul 2010

 Roughing mills (incorporating motors, gearboxes,  drives, guides and cassettes)

20

*

1 Jul 2010

 Shears incorporating motors and drives

17

*

1 Jul 2010

 Stacker/bundlers

12

*

1 Jul 2010

 Straighteners

20

*

1 Jul 2010

 Walking beam cooling beds

20

*

1 Jul 2010

 Walking beam, natural gas furnaces (incorporating  structure, refractories, walking beam floors, furnace               hydraulic systems, and charge and discharge doors)

20

*

1 Jul 2010

Sinter making assets:

 

 

 

 Cooler assets:

 

 

 

  Cooler fans

10

*

1 Jul 2009

  Coolers (incorporating pan conveyors and    drives)

25

*

1 Jul 2009

 Emissions control assets:

 

 

 

  Waste gas cleaning and dedusting assets:

 

 

 

   Activated carbon packed bed filters

15

*

1 Jul 2009

   Dedusting fans

10

*

1 Jul 2009

   Electrostatic precipitators and scraper chains

20

*

1 Jul 2009

   Waste gas collector mains and ducts

20

*

1 Jul 2009

 Feed sequence assets:

 

 

 

  Feed rolls

7

*

1 Jul 2009

  Mixing and rolling drums

30

*

1 Jul 2009

 Materials handling assets:

 

 

 

  Belt weighers

5

*

1 Jul 2009

  Bins:

 

 

 

   Coke bins

15

*

1 Jul 2009

   Ore bins

23

*

1 Jul 2009

   Sinter bins

17

*

1 Jul 2009

  Chutes

15

*

1 Jul 2009

  Conveyor systems (incorporating structures,    belts, gearboxes and motors)

17

*

1 Jul 2009

  Feeders:

 

 

 

   Coke

15

*

1 Jul 2009

   Ore

23

*

1 Jul 2009

   Sinter

17

*

1 Jul 2009

  Weigh feeders:

 

 

 

   Coke

15

*

1 Jul 2009

   Ore

23

*

1 Jul 2009

 Strand assets:

 

 

 

  Ignition furnaces (incorporating associated air    and gas mains)

15

*

1 Jul 2009

  Preheat hoods (incorporating waste heat    recovery fans and mains)

7

*

1 Jul 2009

  Spike roll crushers (incorporating bogey flex,    electric motors, primary gearboxes, fluid                                           couplings, grillage bars and crash decks)

10

*

1 Jul 2009

  Strand structures and drives (including    conveyors, wind legs and dust troughs)

20

*

1 Jul 2009

 Water treatment assets:

 

 

 

  Thickeners and clarifiers (incorporating tanks,    rakes and access platforms)

30

*

1 Jul 2009

Steel railway track product manufacturing assets:

 

 

 

 Steel railway clip manufacturing assets:

 

 

 

  Anti‑corrosion dip tanks

20

*

1 Jul 2011

  Coil transfer arms incorporating motors,    gearboxes and drive shafts

15

*

1 Jul 2011

  End spades

20

*

1 Jul 2011

  Gas temper furnaces

20

*

1 Jul 2011

  Induction heaters

20

*

1 Jul 2011

  Noise reduction enclosures

30

*

1 Jul 2011

  Presses

20

*

1 Jul 2011

  Quench systems incorporating heat exchangers,   transfer arms, tanks, pipes and pumps

20

*

1 Jul 2011

  Shears

20

*

1 Jul 2011

  Tooling

15

*

1 Jul 2011

  Transfer systems incorporating flat bed transfer   table

30

*

1 Jul 2011

  Quality control test rigs

30

*

1 Jul 2011

  Materials handling assets:

 

 

 

   Conveyor systems

20

*

1 Jul 2011

   Hoppers

20

*

1 Jul 2011

   Racks for storage

20

*

1 Jul 2011

   Weigh scales

15

*

1 Jul 2011

  Water treatment assets:

 

 

 

   Cooling towers

20

*

1 Jul 2011

   Pumps

10

*

1 Jul 2011

   Tanks

20

*

1 Jul 2011

 Steel railway sleeper manufacturing assets:

 

 

 

  Crop shear and presses

20

*

1 Jul 2011

  Form presses

20

*

1 Jul 2011

  Punch presses

20

*

1 Jul 2011

Steel strip metallic coating assets:

 

 

 

 Accumulators (incorporating rolls, drive gear,  winches and rope)

17

*

1 Jul 2010

 Air knife assemblies

13

*

1 Jul 2010

 Crop shears

17

*

1 Jul 2010

 Curing ovens

15

*

1 Jul 2010

 Horizontal air coolers (incorporating ducting fans  and nozzles)

15

*

1 Jul 2010

 Horizontal furnaces

20

*

1 Jul 2010

 Levellers (incorporating gearboxes and drives)

15

*

1 Jul 2010

 Metal coating pots

15

*

1 Jul 2010

 Passivators (incorporating tanks and pumps)

17

*

1 Jul 2010

 Payoff reels

15

*

1 Jul 2010

 Pot hardware (incorporating zinc roll frames and roll  assemblies)

13

*

1 Jul 2010

 Pre melt pots

5

*

1 Jul 2010

 Quench systems (incorporating rolls, spray bars and  tanks)

10

*

1 Jul 2010

 Re‑coilers

15

*

1 Jul 2010

 Resin coaters

15

*

1 Jul 2010

 Scrapers

13

*

1 Jul 2010

 Skin conditioning mills (incorporating entry and exit  tension rolls)

20

*

1 Jul 2010

 Steering rolls and bridles (incorporating motors,  gearboxes and rolls)

15

*

1 Jul 2010

 Vertical air coolers (incorporating ducting, fans and  motors)

15

*

1 Jul 2010

 Vertical preheat furnaces

15

*

1 Jul 2010

 Welders

17

*

1 Jul 2010

Steel strip organic coating assets:

 

 

 

 Accumulators (incorporating rolls, drive gear,  winches and rope)

17

*

1 Jul 2010

 Banders

15

*

1 Jul 2010

 Branders

10

*

1 Jul 2010

 Chemical rinsing, cleaning and pre‑treatment assets

15

*

1 Jul 2010

 Cooler and cooling assets

15

*

1 Jul 2010

 Curing ovens

15

*

1 Jul 2010

 Finishing assets

15

*

1 Jul 2010

 Inspection assets

17

*

1 Jul 2010

 Payoff reels

15

*

1 Jul 2010

 Primer and main coaters

13

*

1 Jul 2010

 Quench systems

10

*

1 Jul 2010

 Re‑coilers

15

*

1 Jul 2010

 Shears

15

*

1 Jul 2010

 Stitchers

17

*

1 Jul 2010

Tin‑plating mill assets:

 

 

 

 Accumulators and loopers

17

*

1 Jul 2011

 Acid and alkaline cleaning baths including scrubbing  units, rolls and electrical grids

13

*

1 Jul 2011

 Batch annealing assets:

 

 

 

  Annealing furnaces

6

*

1 Jul 2011

  Bases

4

*

1 Jul 2011

  Convector plates

4

*

1 Jul 2011

  Inner covers

4

*

1 Jul 2011

 Cold reduction mills

20

*

1 Jul 2011

 Continuous annealing furnaces

15

*

1 Jul 2011

 Crop shears

15

*

1 Jul 2011

 Dryers

15

*

1 Jul 2011

 Electro plating baths including scrubbing units, rolls  and electrical grids

13

*

1 Jul 2011

 Pickling tanks including scrubbing units and rolls  and electrical grids

13

*

1 Jul 2011

 Preheat furnaces

20

*

1 Jul 2011

 Recoilers, bridles and uncoilers

15

*

1 Jul 2011

 Rinse tanks

15

*

1 Jul 2011

 Side trimmers

15

*

1 Jul 2011

 Temper mills

20

*

1 Jul 2011

 Tension control system including steering

10

*

1 Jul 2011

 Welders

17

*

1 Jul 2011

 

Alumina production

(21310)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Alumina manufacturing (including bauxite refining and calcined alumina manufacturing):

 

 

 

 Bauxite crushing and handling assets:

 

 

 

  Conveyors

30

*

1 Jan 2003

  Crushing assets

30

*

1 Jan 2003

  Screening assets

15

*

1 Jan 2003

  Stockpile reclaimers, stackers and     stacker/reclaimers

30

*

1 Jan 2003

  Train loading assets (including conveyors,    product bins and towers)

30

*

1 Jan 2003

 Bauxite residue disposal assets:

 

 

 

  Initial containment areas

20

 

1 Jan 2001

  Mudlakes

10

 

1 Jan 2001

 Calcination assets:

 

 

 

  Calciners and kilns

25

*

1 Jan 2003

  Generally (including alumina cooling assets,    hydrate storage tanks and hydrate washing                                           assets)

30

*

1 Jan 2003

 Clarification of liquor stream assets (including  counter current washing tanks, flash tanks, lime  burning assets, lime handling assets, lime slaking               assets, settling tanks and other tanks and vessels)

30

*

1 Jan 2003

 Control systems assets

10

*

1 Jan 2003

 Digestion assets (including desilication tanks,  digester vessels, flash tanks, heat exchangers,  heaters, mills and trihydrate bauxite treatment               assets)

30

*

1 Jan 2003

 Emissions control assets (including baghouse filters  and electrostatic precipitators)

20

*

1 Jan 2003

 Filtration assets for hydrate and slurry (including  filters used for clarification of liquor and filters used  for coarse hydrate)

15

*

1 Jan 2003

 Pipework (including slurry pipes)

30

*

1 Jan 2003

 Precipitation assets (including classification assets,  cooling towers, crystallisation assets, heat  exchangers, tanks and vessels)

30

*

1 Jan 2003

 Pumps

20

*

1 Jan 2003

 Steam raising and electrical infrastructure assets  (including switchgear and transformers)

30

*

1 Jan 2003

 

Aluminium smelting

(21320)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Anode baking assets (including crucibles and furnaces)

20

*

1 Jan 2003

Anode (green) pasting assets:

 

 

 

 Crushing assets

30

*

1 Jan 2003

 Mixing and forming assets

15

*

1 Jan 2003

 Screening assets

15

*

1 Jan 2003

Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets)

20

*

1 Jan 2003

Compressors

20

*

1 Jan 2003

Control systems assets

10

*

1 Jan 2003

Cranes and gantries (including cell tending machines)

20

*

1 Jan 2003

Emissions control assets (including baghouse filters and electrostatic precipitators)

20

*

1 Jan 2003

Materials handling assets:

 

 

 

 Anode transport vehicles and hot metal carriers

10

*

1 Jan 2003

 Generally (including conveyors, silos and stockpile  reclaiming assets)

30

*

1 Jan 2003

Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in‑line metal treatment assets, stacking machines and weighing machines)

20

*

1 Jan 2003

Pot line/reduction line assets (excluding cell tending machines, cranes and gantries)

25

*

1 Jan 2003

Pumps

20

*

1 Jan 2003

Steam raising and electrical infrastructure assets:

 

 

 

 Generally (including switchgear and transformers)

30

*

1 Jan 2003

 Rectiformers

20

*

1 Jan 2003

 

Non‑ferrous metal casting

(21410)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Metal casting assets (non‑ferrous eg aluminium, brass and magnesium):

 

 

 

 Cooling assets (including tables, conveyors, towers)

15

*

1 Jan 2004

 Deodorising machines/fume extraction systems

15

*

1 Jul 2013

 Die casting machines (including high pressure, low  pressure and gravity type machines)

15

*

1 Jan 2004

 Die tools (moulds used for casting)

4

*

1 Jan 2004

 Heating assets:

 

 

 

  Degassing assets

5

*

1 Jan 2004

  Furnaces (including dosing, holding and melting)

15

*

1 Jan 2004

  Heat treatment baskets

5

*

1 Jan 2004

  Heat treatment ovens

20

*

1 Jan 2004

  Ingot pre‑heaters

20

*

1 Jan 2004

  Quenching tanks

20

*

1 Jan 2004

 Impregnation machines

10

*

1 Jul 2013

 Machining/finishing assets:

 

 

 

  Blast machines (including shot, sand, bead)

20

*

1 Jan 2004

  CNC lathes

10

*

1 Jan 2004

  CNC machining centres

10

*

1 Jan 2004

  CNC milling machines

10

*

1 Jan 2004

  Drilling machines

15

*

1 Jan 2004

  Linishing belt machines

10

*

1 Jan 2004

  Trim presses (hydraulic type and crank type)

15

*

1 Jan 2004

  Trim tools used in trim press machines

4

*

1 Jan 2004

  Vibrating machines (including rumbling and    knock out machines

10

*

1 Jan 2004

 Materials handling conveyors

10

*

1 Jan 2004

 Molten metal transfer ladles

3

*

1 Jan 2004

 Paint line conveyors

15

*

1 Jan 2004

 Robots

10

*

1 Jan 2004

 Sand casting assets:

 

 

 

  Core boxes

4

*

1 Jan 2004

  Core making machines (core blowers)

15

*

1 Jan 2004

  Gas generators for sand curing

15

*

1 Jan 2004

  Sand core dies

7

*

1 Jul 2013

  Sand core making machines

15

*

1 Jul 2013

 Testing assets:

 

 

 

  Co‑ordinate measurement machines

10

*

1 Jan 2004

  Leak and pressure testing machines

4

*

1 Jan 2004

  Spectrometers

10

*

1 Jan 2004

  X‑ray machines

15

*

1 Jan 2004

Tinsmiths’ plant

20

 

1 Jan 2001

 

Fabricated metal product manufacturing

(22100 to 22990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Galvanising plant

10

 

1 Jan 2001

Metal crushing plant (core fragmentised)

131/3

 

1 Jan 2001

Nail manufacturing plant

20

 

1 Jan 2001

Saw‑making plant

20

 

1 Jan 2001

Spring manufacturers’ plant:

 

 

 

 Cooling furnaces

10

 

1 Jan 2001

 Power presses, rotary cambering, scale testing and  scragging machines

20

 

1 Jan 2001

Tank manufacturing plant

20

 

1 Jan 2001

 

Steel coil roll forming, slitting and blanking and sheet metal forming

(22210 to 22290)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Steel coil blanking or shear line assets:

 

 

 

 Coil cars (including stationary coil cars)

15

*

1 Jul 2012

 Cut to length shears and guillotines

15

*

1 Jul 2012

 De-coilers/un-coilers (incorporating drives, motors,  mandrels, gearboxes, snubbers and brakes)

15

*

1 Jul 2012

 Flying shears

10

*

1 Jul 2012

 Grip feeders

10

*

1 Jul 2012

 Levellers

15

*

1 Jul 2012

 Meter wheels

7

*

1 Jul 2012

 Peeler tables

15

*

1 Jul 2012

 Run out tables

15

*

1 Jul 2012

 Scissor lifts

15

*

1 Jul 2012

 Stackers

15

*

1 Jul 2012

Steel coil roll forming assets:

 

 

 

 Auto banders

10

*

1 Jul 2012

 Closed section induction welders

15

*

1 Jul 2012

 Closed section laser welders

10

*

1 Jul 2012

 CNC laser cutting units

10

*

1 Jul 2012

 Coil cars

15

*

1 Jul 2012

 Coil joining welding units

15

*

1 Jul 2012

 Coil levellers and straighteners

15

*

1 Jul 2012

 Coil magazines

15

*

1 Jul 2012

 Coil tilters

15

*

1 Jul 2012

 Coil tilting coil cars

15

*

1 Jul 2012

 Control systems assets:

 

 

 

  Motion controllers

10

*

1 Jul 2012

  PLCs

10

*

1 Jul 2012

  Potentiometers

5

*

1 Jul 2012

  Variable speed drives

10

*

1 Jul 2012

 Control systems including roll former control  systems (incorporating end coders), de-coiler/un- coiler control systems and snubber control systems

10

*

1 Jul 2012

 De-coilers/un-coilers (incorporating drives, motors,  mandrels, gearboxes, snubbers and brakes)

15

*

1 Jul 2012

 Embossing units

5

*

1 Jul 2012

 Flying shears

10

*

1 Jul 2012

 In-line presses and punches

15

*

1 Jul 2012

 In-line printers and labellers

7

*

1 Jul 2012

 Metal saws:

 

 

 

  Band saws

10

*

1 Jul 2012

  Rotary cut off saws

10

*

1 Jul 2012

 Roll former tooling

8

*

1 Jul 2012

 Roll formers (incorporating entry guides, fixed and  height adjustable pinch rollers, drive motor and  gearboxes, base and power supply unit):

 

 

 

  Fixed

15

*

1 Jul 2012

  Mobile

10

*

1 Jul 2012

 Run out tables

15

*

1 Jul 2012

 Shears and guillotines

15

*

1 Jul 2012

 Snubbers (incorporating drives, motors and  gearboxes)

15

*

1 Jul 2012

 Strip lubricators

10

*

1 Jul 2012

 Support assets:

 

 

 

  Controlled access gates

10

*

1 Jul 2012

  Conveyors:

 

 

 

   Gravity feed conveyors (incorporating belts,    rollers and frames)

15

*

1 Jul 2012

   Motorised conveyors (incorporating     gearboxes, belts, rollers, bearings, motors,                                                         frames and controls)

15

*

1 Jul 2012

  Engineering workshop assets:

 

 

 

   CNC and NC lathes

10

*

1 Jul 2012

   Drilling machines

10

*

1 Jul 2012

   Keyway broaching presses

15

*

1 Jul 2012

  Guard lights (incorporating red eye guard lights   and stands)

7

*

1 Jul 2012

  Lifting assets:

 

 

 

   C-hooks

15

*

1 Jul 2012

   Overhead cranes and gantries

25

*

1 Jul 2012

   Spreader bars

10

*

1 Jul 2012

  Manual strapping machines

7

*

1 Jul 2012

  Measuring assets (including micrometers,    protractors, tapes, and vernier callipers)

7

*

1 Jul 2012

  Perimeter fencing

15

*

1 Jul 2012

  Pneumatic systems assets:

 

 

 

   Air compressors

7

*

1 Jul 2012

   Air driers

7

*

1 Jul 2012

   Air receivers

15

*

1 Jul 2012

  Racking

20

*

1 Jul 2012

  Stackers (drop and suction)

15

*

1 Jul 2012

  Stretch wrappers

10

*

1 Jul 2012

  Tunnel guarding (including safety cages)

15

*

1 Jul 2012

Steel coil slitting assets:

 

 

 

 Anti-flutter rolls

10

*

1 Jul 2012

 Auto banders (incorporating conveyors, strapping  heads, coil lift systems, strapping dispensers,  accumulators and controls)

10

*

1 Jul 2012

 Carryover tables

15

*

1 Jul 2012

 Coil cars

15

*

1 Jul 2012

 Coil stacking systems

20

*

1 Jul 2012

 Control systems

10

*

1 Jul 2012

 Controlled access gates

10

*

1 Jul 2012

 Conveyors:

 

 

 

  Gravity feed conveyors (incorporating belts,    rollers and frames)

15

*

1 Jul 2012

  Motorised conveyors (incorporating gearboxes,   belts, rollers, bearings, motors, frames and                                           controls)

15

*

1 Jul 2012

 De-coiler/un-coiler edge guides

10

*

1 Jul 2012

 De-coilers/un-coilers (incorporating drives, motors,  mandrels, gearboxes, snubbers and brakes)

15

*

1 Jul 2012

 Downenders (incorporating conveyors, hydraulics  and controls)

20

*

1 Jul 2012

 Entry and exit coil carousels/capstans

20

*

1 Jul 2012

 Entry shears

15

*

1 Jul 2012

 Exit edge guides

10

*

1 Jul 2012

 Exit feed up units (incorporating deflector and lift  rolls, shears, separators, tables and traverse drives)

20

*

1 Jul 2012

 Exit turnstile/coil stackers

20

*

1 Jul 2012

 Lifting assets:

 

 

 

  C-hooks

15

*

1 Jul 2012

  Magnet cranes

20

*

1 Jul 2012

  Overhead cranes and gantries

25

*

1 Jul 2012

 Main hydraulic power pack (incorporating  interconnecting pipe work to valve stands)

15

*

1 Jul 2012

 Pallet conveyor monorails

10

*

1 Jul 2012

 Peeler tables

15

*

1 Jul 2012

 Perimeter guarding

15

*

1 Jul 2012

 Pinch rollers/breakers

20

*

1 Jul 2012

 Pneumatic systems assets:

 

 

 

  Air compressors

7

*

1 Jul 2012

  Air driers

7

*

1 Jul 2012

  Air receivers

15

*

1 Jul 2012

 Re-coilers (incorporating drives, motors, mandrels,  gearboxes, snubbers, and brakes)

15

*

1 Jul 2012

 Scrap baller

15

*

1 Jul 2012

 Scrap chopper bins and carriages

20

*

1 Jul 2012

 Scrap chopper conveyors (incorporating gearboxes,  belts, rollers, bearings, motors, frames and controls)

15

*

1 Jul 2012

 Scrap choppers

20

*

1 Jul 2012

 Separator blades

10

*

1 Jul 2012

 Slitter tooling (incorporating blades, rubbers and  spacers)

5

*

1 Jul 2012

 Slitting head building stations (incorporating rotating  rigs)

20

*

1 Jul 2012

 Slitting head entry side guides

10

*

1 Jul 2012

 Slitting heads (incorporating electric motors,  gearboxes and drive shafts)

15

*

1 Jul 2012

 Tension units (incorporating entry and exit  quadrants, rolls, separators, drag pads, motors,  gearboxes and drives)

15

*

1 Jul 2012

 Weighing scales (incorporating load cells and  controls)

20

*

1 Jul 2012

Steel sheet metal forming assets:

 

 

 

 Blankers

15

*

1 Jul 2012

 Brake presses

20

*

1 Jul 2012

 CNC multi head combined slitter/blankers

15

*

1 Jul 2012

 Control systems

10

*

1 Jul 2012

 Folders

10

*

1 Jul 2012

 Guillotines

15

*

1 Jul 2012

 Mini slitters

15

*

1 Jul 2012

 

Boiler, tank and other heavy gauge metal container manufacturing

(22310)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Sheet metal tanks manufacturing assets:

 

 

 

 Band saws

5

*

1 Jul 2012

 Coil holders

10

*

1 Jul 2012

 Curving rollers

10

*

1 Jul 2012

 Drilling machines (including bench and radial drills)

5

*

1 Jul 2012

 Gang and turret punching machines

15

*

1 Jul 2012

 Hand tools

5

*

1 Jul 2012

 Hoists:

 

 

 

  Electric

5

*

1 Jul 2012

  Hydraulic

15

*

1 Jul 2012

 Hooks (including c-hooks and slinger hooks)

5

*

1 Jul 2012

 Jib cranes

15

*

1 Jul 2012

 Laser cutters

7

*

1 Jul 2012

 Overhead cranes and gantries

25

*

1 Jul 2012

 Pallet jacks

10

*

1 Jul 2012

 Plate grabs

5

*

1 Jul 2012

 Racking

20

*

1 Jul 2012

 Riveting machines

15

*

1 Jul 2012

 Shears:

 

 

 

  Hand-held type

3

*

1 Jul 2012

  Guillotine type

15

*

1 Jul 2012

 Spreader bars

15

*

1 Jul 2012

 Trolleys

5

*

1 Jul 2012

 Welders

5

*

1 Jul 2012

 

Motor vehicle manufacturing

(23110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):

 

 

 

 Ancillary and support assets:

 

 

 

  Air compressors

15

*

1 Jul 2011

  Battery assets for warehouse vehicles (including   pallet trucks and forklifts) – see Table B                                           Warehouse and distribution centre equipment                                           and machines

 

 

 

  Brake hose cleaning machines

10

*

1 Jul 2011

  Calibration assets

10

*

1 Jul 2011

  Control systems

10

*

1 Jul 2011

  Door controls and motor drive systems for rapid   roller doors (incorporating chains, controls,                                           motors and sensors, but excluding doors)

10

*

1 Jul 2011

  Dust and fume extraction assets:

 

 

 

   Fixed extraction systems (incorporating     ducting, extraction arms etc)

15

*

1 Jul 2011

   Mobile

  7

*

1 Jul 2011

  Floor sweepers/scrubbers

10

*

1 Jul 2011

  Glycol and water mixing plant assets

15

*

1 Jul 2011

   Hose reels

  7

*

1 Jul 2011

  Power supply assets including generators – use   any relevant determinations made for Power                                           supply assets in Table B

 

 

 

  Racks and shelving

20

*

1 Jul 2011

  Stillages, storage bins tote boxes and trolleys

15

*

1 Jul 2011

  Storage tanks:

 

 

 

   Fuel storage tanks

20

*

1 Jul 2011

   Gas storage tanks (including argon, CNG     and nitrogen gas storage tanks)

30

*

1 Jul 2011

   Lubricant storage tanks

20

*

1 Jul 2011

  Tooling:

 

 

 

   Dies (for press brakes)

12

*

1 Jul 2011

   Jigs and fixtures

  7

*

1 Jul 2011

   Moulds (including fibreglass moulds)

  7

*

1 Jul 2011

  Vehicle platforms and runways (used in wheel    alignment etc)

20

*

1 Jul 2011

  Ventilation fans

20

*

1 Jul 2011

  Waste oil collection and storage assets

10

*

1 Jul 2011

  Waste water treatment assets:

 

 

 

   Meters

  5

*

1 Jul 2011

   Pipework

15

*

1 Jul 2011

   Pumps

12

*

1 Jul 2011

   Separators

15

*

1 Jul 2011

   Tanks

30

*

1 Jul 2011

  Water demineralising plant assets including    containers, pipework, pumps and reverse                                           osmosis assets

15

*

1 Jul 2011

  Weighers:

 

 

 

   Fixed (weighbridges)

20

*

1 Jul 2011

   Mobile

10

*

1 Jul 2011

 Assembly and body shop assets:

 

 

 

  Adhesive mixing and dispensing assets

15

*

1 Jul 2011

  Alignment, positioning and verification assets:

 

 

 

   Axle and frame alignment assets (including    frame presses)

15

*

1 Jul 2011

   Computer and laser based contact and non‑   contact devices (including ‘Faro arms’)

10

*

1 Jul 2011

   Dumpy levels

  7

*

1 Jul 2011

  Coupling machines

15

*

1 Jul 2011

  Power tool and rivet gun power packs and rigs

15

*

1 Jul 2011

  Power tools:

 

 

 

   Nut runners (including cables and      controllers)

  7

*

1 Jul 2011

   Others (including angle grinders, fastening     tools, hand operated saws, rivet guns etc) –                                           see Table B Power tools, hand tools

 

 

 

  Sawing machines (including aluminium cutting    saws, bandsaws and cold saws)

12

*

1 Jul 2011

  Welding assets:

 

 

 

   Automatic stud well bowl feeder units

10

*

1 Jul 2011

   Hand held and portable spot welders     (including transformers)

10

*

1 Jul 2011

   MIG welders

15

*

1 Jul 2011

   Stud welding machines

15

*

1 Jul 2011

   TIG welders

15

*

1 Jul 2011

   Vertical electric welders (pedestal welders)

15

*

1 Jul 2011

   Welding reels

  7

*

1 Jul 2011

 Handling assets:

 

 

 

  Conveyors:

 

 

 

   Floor and in‑floor conveyors (including belt     conveyors, skid conveyors, skillet conveyors,                                           slat conveyors, turntables etc)

15

*

1 Jul 2011

   Monorails and overhead conveyors

20

*

1 Jul 2011

  Cranes (including gantry cranes, overhead    cranes and turnover cranes)

25

*

1 Jul 2011

  Elevating work platforms – see Table A Rental    and hiring services (except real estate) (66110                                           to 67200), Elevating work platforms (EWPs)

 

 

 

  Forklift trucks (including pallet jacks, pallet    stackers and reach trucks) – see Table B                                           Forklifts

 

 

 

  Mobile hoists/floor cranes (including engine and   radiator hoists)

15

*

1 Jul 2011

  Pushers, rollers and tug units

10

*

1 Jul 2011

  Vehicle hoists/lifters (including column lifters    and post hoists)

25

*

1 Jul 2011

 Paint shop assets:

 

 

 

  Booths and ovens:

 

 

 

   Generally (including baking/curing ovens,     paint mixing booths/rooms,
   pre‑treatment/sanding booths and wash     down booths including cab degreasers)

20

*

1 Jul 2011

   Spray booths and combination spray booth    baking ovens

15

*

1 Jul 2011

  Dip tank electro coating assets (including    alkaline cleaner tanks, electro application tanks,                             surface conditioner tanks and water rinse tanks)

15

*

1 Jul 2011

  Infrared paint dryers

  7

*

1 Jul 2011

  Paint proportioning assets:

 

 

 

   Electronic component proportioning systems

10

*

1 Jul 2011

   Paint tinting and colour blending machines

  5

*

1 Jul 2011

 Press shop assets:

 

 

 

  Bending machines:

 

 

 

   Chassis rail/frame bending machines

20

*

1 Jul 2011

   Folders (including pan brakes)

20

*

1 Jul 2011

   Press brakes (brake presses)

25

*

1 Jul 2011

   Tube benders

12

*

1 Jul 2011

  Chassis rail drilling/punching machines:

 

 

 

   Chassis rail processing machines      incorporating drilling and profiling

20

*

1 Jul 2011

   Punching machines

20

*

1 Jul 2011

  CNC milling machines

10

*

1 Jul 2011

  CNC routing machines

10

*

1 Jul 2011

  Drilling machines (bench drills, pedestal drills    and pillar drills)

12

*

1 Jul 2011

  Guillotine shears

20

*

1 Jul 2011

  Lathes:

 

 

 

   CNC lathes

10

*

1 Jul 2011

   Conventional or non‑CNC lathes

15

*

1 Jul 2011

  Plasma cutters

15

*

1 Jul 2011

  Scribing and number stamping machines    (including chassis number scribing/stamping                                           machines and vehicle identification number                                           stamping machines)

10

*

1 Jul 2011

 Trim and final shop assets:

 

 

 

  Air conditioning charging units

10

*

1 Jul 2011

  Brake testing units

20

*

1 Jul 2011

  Bus and truck wash assets - see Table A    Automotive body, paint and interior repair n.e.c.                             (94129), large vehicle wash assets

 

 

 

  Electrical systems testing assets

15

*

1 Jul 2011

  Fluid filling assets:

 

 

 

   Fluid filling machines (including coolant, fuel,    lubrication and power steering fluid filling                                                         machines)

10

*

1 Jul 2011

   Urea dispensing systems incorporating     intermediate bulk containers, hose reels,                                                         meters and pumps

10

*

1 Jul 2011

  Headlight aiming equipment

10

*

1 Jul 2011

  Torque testing machines (including chassis    dynamometers and engine dynamometers)

12

*

1 Jul 2011

  Wheel alignment assets:

 

 

 

   Wheel alignment lasers

  4

*

1 Jul 2011

   Wheel alignment systems incorporating     alignment machines housing computer                                                         hardware and software, probes and sensors

15

*

1 Jul 2011

Metal stamping and blanking assets:

 

 

 

 Ancillary assets (including building and services  assets):

 

 

 

  Air compressors

15

*

1 Jul 2012

  Air dryers

10

*

1 Jul 2012

  Generally (including air conditioning assets, air   cooling assets, fencing (removable), fire control                             and alarm assets, power supply assets) - use                                           any applicable determination in Table B

 

 

 

  Steelwork structures (including access and    storage platforms, bollards, ladders etc)

15

*

1 Jul 2012

 Blanking and stamping press assets:

 

 

 

  Presses (including production presses and    production supporting presses such as die                                           spotting presses, tryout presses etc)

15

*

1 Jul 2012

  Support assets (including decoilers, loaders,    unloaders, pallet transfer, sheet feeders, crane                             savers etc)

15

*

1 Jul 2012

 Die change over assets (die trailers, die trucks,  die trolleys etc)

15

*

1 Jul 2012

 Die racks

15

*

1 Jul 2012

 Dies (stamping dies)

7

*

1 Jul 2012

 Inspection and measuring assets (including  accelerometers, accuracy measurement tools,  desktop friction and wear testers, dualscopes and                             measuring and evaluation machines generally)

10

*

1 Jul 2012

 Maintenance workshop and tool room assets:

 

 

 

  Benches and cutting tables (including magnetic   field benches, marking out tables, welding                                           benches etc)

15

*

1 Jul 2012

  Cutting machines (including gas cutters and    plasma cutting machines)

10

*

1 Jul 2012

  Exhaust fans

10

*

1 Jul 2012

  Fixtures (including rotary work fixtures and set    up fixtures)

10

*

1 Jul 2012

  Hand tools (including portable power tools,    sealer guns and spray guns)

3

*

1 Jul 2012

  Heat treatment assets (including furnaces and    quench tanks etc)

15

*

1 Jul 2012

  Lifting equipment (including vertical elevators    and hoists)

15

*

1 Jul 2012

  Maintenance machines and tool room assets    generally (including boring machines, folding                                           machines, grinding machines, guillotines,                                           hydraulic benders and presses, lapping                                           machines, lathes, milling machines, NC                                           machines and pipe threaders)

15

*

1 Jul 2012

  Measuring assets (including height gauges,    micrometers, surface measuring machines                                           and vernier calipers)

10

*

1 Jul 2012

  Washing machines and tanks (including    ultrasonic cleaners/washers and other hot                                           solvent small parts washing assets)

15

*

1 Jul 2012

  Welders (including ARC welders, MIG welders    and TIG welders)

10

*

1 Jul 2012

 Pallets

10

*

1 Jul 2012

 Production control systems

10

*

1 Jul 2012

 Robots (including press tending robots, press  transfer robots and pressed parts rack loading  robots)

10

*

1 Jul 2012

 Scrap metal baling assets (including balers and  conveying systems)

15

*

1 Jul 2012

 Steel coil and steel sheet handling assets:

 

 

 

  Automated guided vehicles (AGVs used in    blank/stamped parts handling)

10

*

1 Jul 2012

  Coil loaders including hydraulic carts, lift tables   and platforms

15

*

1 Jul 2012

  Conveyors

15

*

1 Jul 2012

  Forklifts - see Table B

 

 

 

  Overhead cranes and hoists

20

*

1 Jul 2012

 Steel coil and steel sheet processing assets:

 

 

 

  Blank/sheet turnover machines

15

*

1 Jul 2012

  Destacking/stacking machines

10

*

1 Jul 2012

  Washing machines

10

*

1 Jul 2012

Motor car engine assembly and manufacturing assets:

 

 

 

 Ancillary and support assets:

 

 

 

  Air compressors

15

*

1 Jul 2012

  Air curtains

10

*

1 Jul 2012

  Control systems (including mimic panels)

10

*

1 Jul 2012

  Cooling water supply assets (including cooling    towers, storage tanks and water                                            conditioning/dosing assets)

15

*

1 Jul 2012

  Dust and fume extraction assets (including    ducting, extraction fans, hoppers etc)

15

*

1 Jul 2012

  Engine lubrication storage, filtration and feed    plant assets

15

*

1 Jul 2012

  Engine pallets

10

*

1 Jul 2012

  Lighting (production)

15

*

1 Jul 2012

  Racks, shelving, stands and tables generally

15

*

1 Jul 2012

  Robots generally (including assembly robots,    gantry robots and pick and place robots etc)

10

*

1 Jul 2012

  Safety assets generally (including guarding,    matting, railing etc, where separately identifiable                             and not incorporated into an existing asset)

10

*

1 Jul 2012

  Stillages, storage bins, tote boxes and trolleys

10

*

1 Jul 2012

  Swarf and machining line coolant separation and   refrigeration systems (incorporating coolant                                           circulation pumps and tanks, outfeed extractors,                             refrigeration chiller packs, separators and swarf                             tote excavators)

15

*

1 Jul 2012

  Tooling assets:

 

 

 

   Electronic and laser tool pre-setting and     setting machines (including coordinate                                                         measurement machines)

10

*

1 Jul 2012

   Tooling (for drills, lathes, mills etc)

3

*

1 Jul 2012

 Engine assembly and engine component sub- assembly assets:

 

 

 

  Adhesive application assets used in form-in-   place gasket systems etc (including adhesive                                           unloading equipment and robots)

10

*

1 Jul 2012

  Assembly and sub-assembly assets generally    (including assembly machines, balancing                                           machines, bearing shell detection assets, crank                             and piston spin test machines, oil filling                                           machines etc)

10

*

1 Jul 2012

  Coding assets (including automated ink or spray   jet coders and automated pin coding stamping                                           machines)

10

*

1 Jul 2012

  Nut runner assets:

 

 

 

   Automated nut runner and fastening systems    incorporating cables and controllers, and                                                         including bolt torquing robots

10

*

1 Jul 2012

   Manually operated nut runners (pre-torque     applications etc)

5

*

1 Jul 2012

  Power tools generally

3

*

1 Jul 2012

 Engine component machining line assets (including  broaching machines, deburring machines, gauging               machines, honing machines, leak testing machines,               machining centres, pallet loading systems, surface               grinding machines, transfer machines, washing               machines etc)

15

*

1 Jul 2012

 Engine function testing assets (including cold  test machines, engine dynamometers, engine  ignition testing machines and hot test machines)

10

*

1 Jul 2012

 Handling assets:

 

 

 

  Conveyors:

 

 

 

   Elevating conveyors (including engine block    elevating conveying assets etc)

15

*

1 Jul 2012

   Floor and in-floor standalone conveyors     (including belt conveyors, infeed and outfeed                                           conveyors)

15

*

1 Jul 2012

   Monorails and overhead conveyors

15

*

1 Jul 2012

  Cranes and hoists (including bridge cranes,    gantry cranes, overhead cranes and turnover                                           cranes)

20

*

1 Jul 2012

  Lifting fixtures, magnets, slings etc

10

*

1 Jul 2012

 Quality control assets generally (including cylinder  head thickness testers, digital torque wrenches,               gauges, inspection equipment generally, measuring               equipment generally, microscopes, scales,               scanners, testing equipment generally,               thermometers, vibration meters etc)

10

*

1 Jul 2012

 Toolroom assets:

 

 

 

  Benches and cutting tables (including magnetic   field benches, marking out tables, welding                                           benches etc)

15

*

1 Jul 2012

  Degreasing plant systems (incorporating float    valves, hoists, monorails, pumps etc)

15

*

1 Jul 2012

  Fixtures (including rotary work fixtures and set    up fixtures)

10

*

1 Jul 2012

  Heat treatment assets (including furnaces and    quench tanks)

15

*

1 Jul 2012

  Tool grinding and maintenance machines    (including boring machines, broach sharpening                             machines, grinding machines, guillotines,                                           lapping machines, milling machines, toolroom                                           lathes etc)

15

*

1 Jul 2012

  Washing machines and tanks (including    ultrasonic cleaners/washers and other hot                                           solvent small parts washing assets)

15

*

1 Jul 2012

  Welders (ARC welders, MIG welders etc)

10

*

1 Jul 2012

 Waste treatment assets:

 

 

 

  Laboratory equipment (including balancers,    chart recorders, dryers, pH sampling devices,                                           rotameters and simulators etc)

10

*

1 Jul 2012

  Meters and sensors (including chart recorders,   dosing meters, level meters, level sensors and                                           pH method meters and sensors etc)

10

*

1 Jul 2012

  Pumps (including dosing pumps, recirculation    pumps etc)

10

*

1 Jul 2012

  Tanks and pools (including recycling tanks,    sludge tanks and pools, storage tanks etc)

20

*

1 Jul 2012

  Waste treatment assets generally (including    dosing systems, flotation waste treatment                                           systems, heaters, oil removing systems,                                           skimmers and sludge presses etc)

15

*

1 Jul 2012

Motor vehicle manufacturing plant (not listed elsewhere):

 

 

 

 Basic machinery

10

 

1 Jan 2001

 Tooling (ie jigs, dies, press tools and specialty  attachments such as working heads and work‑              holding tools)

  3

 

1 Jan 2001

Non‑ferrous metal casting assets – see Table A Non‑ferrous metal casting (21410)

 

 

 

 

Motor vehicle body and trailer manufacturing

(23120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Bus vehicle body assembly assets (on supplied motor and chassis) – see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)

 

 

 

Truck body manufacturing assets – see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets)

 

 

 

 

Other motor vehicle parts manufacturing

(23190)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets

 

 

 

Piston ring manufacturing plant:

 

 

 

 Engineering works plant

20

 

1 Jan 2001

 Motors

20

 

1 Jan 2001

 Overhead gear, equipment, belting etc

20

 

1 Jan 2001

 Precision machines

131/3

 

1 Jan 2001

 

Railway rolling stock manufacturing and repair services

(23930)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Assembly assets:

 

 

 

 Access and assembly platforms

15

*

1 Jul 2014

 Alignment assets (including gearbox alignment  assets)

10

*

1 Jul 2014

 Bearing puller assets

10

*

1 Jul 2014

 Blast chamber assets (incorporating shot recovery  systems)

10

*

1 Jul 2014

 Cutting assets (including plate profilers, profile  cutters and saws)

10

*

1 Jul 2014

 De-coiling assets

15

*

1 Jul 2014

 Drilling assets (including radial drills)

10

*

1 Jul 2014

 Foam filling station assets

10

*

1 Jul 2014

 Furnaces and ovens (including ladles and stress  relief ovens)

20

*

1 Jul 2014

 Jigs (including rollover jigs and lifting jigs)

15

*

1 Jul 2014

 Lathes (including above floor and under floor wheel  lathes)

20

*

1 Jul 2014

 Milling machines (including gantry)

20

*

1 Jul 2014

 Pipe and tube bending assets

10

*

1 Jul 2014

 Presses (including bearing mounting, bench, brake,  hydraulic power and wheel presses)

20

*

1 Jul 2014

 Riveting assets

5

*

1 Jul 2014

 Specialised hydraulic tool assets

10

*

1 Jul 2014

 Stretch formers

10

*

1 Jul 2014

 Sweeping assets

10

*

1 Jul 2014

 Turning assets

10

*

1 Jul 2014

 Wash bay assets

10

*

1 Jul 2014

 Welding assets (including robot welders and spot  welding towers)

10

*

1 Jul 2014

 Wire cutting and stripping assets

10

*

1 Jul 2014

Handling assets:

 

 

 

 Cranes (including overhead gantry cranes)

25

*

1 Jul 2014

 Lifting assets generally (including hydraulic double  lift jacks, locomotive jacks and stands)

20

*

1 Jul 2014

 Pallet lifters

10

*

1 Jul 2014

 Scissor lifts

10

*

1 Jul 2014

Maintenance and refurbishment assets:

 

 

 

 Boring assets

10

*

1 Jul 2014

 Cutting assets (including guillotines, plasma cutters  and profilers)

15

*

1 Jul 2014

 Detecting assets (including flaw detectors)

10

*

1 Jul 2014

 Drilling assets (including radial drills)

10

*

1 Jul 2014

 Grinding and milling assets

20

*

1 Jul 2014

 Hydraulic drop and work tables

10

*

1 Jul 2014

 Lathes (including above floor and under floor wheel  lathes)

20

*

1 Jul 2014

 Paint spraying booths (incorporating baking ovens,  extractor fans and gas heaters)

15

*

1 Jul 2014

 Portable presses (including hydraulic power  presses)

10

*

1 Jul 2014

 Presses (including bearing mounting, bench,  brake, hydraulic power and wheel presses)

20

*

1 Jul 2014

 Tanks (including washing and water tanks)

20

*

1 Jul 2014

 Vacuum assets

10

*

1 Jul 2014

 Washing assets (including bearing and bogie  washers)

10

*

1 Jul 2014

 Welding assets (including robot welders and spot  welding towers)

10

*

1 Jul 2014

 Wheel condition monitoring systems

7

*

1 Jul 2014

Support assets:

 

 

 

 Cleaning assets (including high pressure cleaners)

5

*

1 Jul 2014

 Compressed air system assets (including  compressors, dryers and filters and receivers)

10

*

1 Jul 2014

 Computer measuring and monitoring assets  (including load and pressure indicators)

7

*

1 Jul 2014

 Control system assets (including supervisory control  and data acquisition (SCADA) systems and vehicle               preparation systems)

10

*

1 Jul 2014

 Cooling towers

15

*

1 Jul 2014

 Dust and fume extraction system assets

15

*

1 Jul 2014

 Electricity supply assets – see Table A Electricity  supply (26100 to 26400)

 

 

 

 Fastening and riveting assets

5

*

1 Jul 2014

 Fire prevention systems (incorporating fire  protection systems and water tanks)

15

*

1 Jul 2014

 Induction heaters

10

*

1 Jul 2014

 Portable train weighing assets

10

*

1 Jul 2014

 Pumps (including hydraulic pumps)

10

*

1 Jul 2014

 Racking and storage assets

20

*

1 Jul 2014

 Rail vehicle moving and placing assets (including  crabs, shunting locomotives and trackmobiles)

10

*

1 Jul 2014

 Railway tracks – see Table A Rail freight and  passenger transport services (47100 to 47200)

 

 

 

 Refrigerant recovery assets

10

*

1 Jul 2014

 Traversers and turntables

20

*

1 Jul 2014

 Vehicle progression systems assets (including  rabbits)

10

*

1 Jul 2014

 Waste water and effluent treatment assets

10

*

1 Jul 2014

 Weighing assets for carriages and locomotives

20

*

1 Jul 2014

Testing assets:

 

 

 

 Bogie, brake and spring testing assets

10

*

1 Jul 2014

 Cab test benches and CRC cable testing assets

5

*

1 Jul 2014

 Earth testing assets

10

*

1 Jul 2014

 Electrical testing assets (including multimeters)

10

*

1 Jul 2014

 Post production testing assets (excluding weighing  assets – see above in support assets):

 

 

 

  Water test facility assets (incorporating control    systems, gantries, pipes, pumps etc)

10

*

1 Jul 2014

  Other post production testing assets

5

*

1 Jul 2014

 Test sheds for testing locomotives and other rolling  stock

30

*

1 Jul 2014

 

Other transport equipment manufacturing n.e.c.

(23990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Motor cycle building plant

10

 

1 Jan 2001

 

Photographic, optical and ophthalmic equipment manufacturing

(24110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Optical lens grinding and contact lens manufacturing:

 

 

 

 CNC milling machines

7

*

1 Jul 2004

 Combined surface generators and grinders and  finers

10

*

1 Jul 2004

 Deblocking and lens cleaning machines (including  ultrasonic washers)

9

*

1 Jul 2004

 Finers

10

*

1 Jul 2004

 Finishing blockers

8

*

1 Jul 2004

 Frame tracers

5

*

1 Jul 2004

 Lap tools

10

*

1 Jul 2004

 Layout blockers

8

*

1 Jul 2004

 Lens coating machines

10

*

1 Jul 2004

 Lens curing and drying ovens

10

*

1 Jul 2004

 Lens edgers

7

*

1 Jul 2004

 Lens tinting machines

8

*

1 Jul 2004

 Lensmeters:

 

 

 

  Automated

5

*

1 Jul 2004

  Manual

10

*

1 Jul 2004

 Polishers

10

*

1 Jul 2004

 Protective lacquering or surface saver taping  machines

9

*

1 Jul 2004

 Surface generators and grinders

10

*

1 Jul 2004

 Surface lathes

8

*

1 Jul 2004

 

Other professional and scientific equipment manufacturing n.e.c.

(24190)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Watchmakers’ plant

10

 

1 Jan 2001

 

Furniture and other manufacturing

(25110 to 25990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Broom and brush manufacturing plant

131/3

 

1 Jan 2001

Furniture‑making plant

131/3

 

1 Jan 2001

Jewellers’ plant

10

 

1 Jan 2001

Umbrella manufacturers’ plant:

 

 

 

 Cutting boards

10

 

1 Jan 2001

 Lathes

131/3

 

1 Jan 2001

 Motors

20

 

1 Jan 2001

 

 

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

47½

*

1 Jan 2002

  Underground (incorporating cables, fittings and   ground pad mounted transformers)

50

*

1 Jan 2002

 Distribution substations/transformers, pole or  ground pad mounted

40

*

1 Jan 2002

 Distribution zone substations (excluding control,  monitoring, communications and protection  systems)

40

*

1 Jan 2002

 Nightwatchman’s lights

15

*

1 Jan 2002

 Street lights

15

*

1 Jan 2002

Electricity generation:

 

 

 

 Ash and dust handling and disposal:

 

 

 

  Ash dams

20

*

1 Jan 2002

  Ash slurry 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                                                         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                                                         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                                                         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                                                         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                                                         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                                                         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

12½

*

1 Jan 2002

 Power transformers

40

*

1 Jan 2002

 Transmission lines (incorporating conductors,   insulators and towers)

47½

*

1 Jan 2002

 Transmission substations (excluding power  transformers and control, monitoring,  communications and protection systems)

40

*

1 Jan 2002

 

Gas supply

(27000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Gas distribution:

 

 

 

 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

  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:

 

 

 

 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

 

Irrigation water providers

(28110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

 

Water supply

(28110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

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

  Lime silos

50

*

1 Jan 2005

  Batching tanks

80

*

1 Jan 2005

  Lime pump sets (incorporating switch boards,    starters, motors and pumps)

25

*

1 Jan 2005

  Reactors

25

*

1 Jan 2005

  Filtration tanks

80

*

1 Jan 2005

  Backwash pumps

25

*

1 Jan 2005

  Clear water tanks

80

*

1 Jan 2005

  Sludge thickeners

50

*

1 Jan 2005

  Drying beds

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

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)

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

71/2

*

1 Jul 2015

  Flare stacks - continuous use

15

*

1 Jul 2015

  Flare stacks - standby stacks

71/2

*

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

 

CONSTRUCTION

(30110 to 32990)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Air compressors:

 

 

 

 Compressors – reciprocating

7

*

1 Jul 2008

 Compressors – rotary screw

10

*

1 Jul 2008

Backhoe loaders

9

*

1 Jul 2002

Bending machines (bar, angle or rod)

10

*

1 Jul 2008

Block and brick elevators (portable)

10

*

1 Jul 2008

Chain blocks, rod shears, jacks etc

131/3

 

1 Jan 2001

Compaction:

 

 

 

 Compactors – flat plate

8

*

1 Jul 2008

 Compactors – vertical rammer

6

*

1 Jul 2008

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 scarifiers)

5

*

1 Jul 2008

 Concrete trowels:

 

 

 

  Ride on

7

*

1 Jul 2008

  Walk behind

5

*

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 shaft

3

*

1 Jul 2008

 Concrete wheeled saws

6

*

1 Jul 2008

Concreting plant:

 

 

 

 Buggies or dumpers (motorised)

5

 

1 Jan 2001

 Hoppers, skips and hoist buckets

10

 

1 Jan 2001

 Mobile concrete pumping units

62/3

 

1 Jan 2001

Cranes (mobile):

 

 

 

 Light and medium

15

*

1 Jul 2002

 Heavy (over 15.24 tonnes lift)

20

*

1 Jul 2002

 Tower and hoists

10

 

1 Jan 2001

Dozers/front end loaders

9

*

1 Jul 2002

Forklifts

11

*

1 Jul 2002

Formwork, beams and props, steel

10

*

1 Jul 2008

Hydraulic excavators

10

*

1 Jul 2002

Lift slab assets (incorporating spreader bars, clutches, pulleys and cables)

5

*

1 Jul 2008

Mini excavators

8

*

1 Jul 2002

Motor graders

10

*

1 Jul 2002

Pavers

12

*

1 Jul 2002

Power supply assets:

 

 

 

 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

Profilers

10

*

1 Jul 2002

Pumps

10

 

1 Jan 2001

Road rollers

15

*

1 Jul 2002

Saws, bench and mitre, portable

7

*

1 Jul 2008

Scrapers

8

*

1 Jul 2002

Skid steer loaders

7

*

1 Jul 2002

Stabiliser recyclers

12

*

1 Jul 2002

Surveying assets including levels - see Table A Surveying and mapping services (69220)

 

 

 

Telescopic handlers

10

*

1 Jul 2002

Tool carriers

10

*

1 Jul 2002

Track loaders

9

*

1 Jul 2002

Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased)

 

 

 

Welders:

 

 

 

 Diesel

10

*

1 Jul 2008

 Electric

5

*

1 Jul 2008

Wheel loaders

8

*

1 Jul 2002

Winches

131/3

 

1 Jan 2001

 

Other heavy and civil engineering construction n.e.c.

(31099)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Automatic welding machines (used at sea in construction of submarine pipelines)

10

 

1 Jan 2001

 

WHOLESALE TRADE

(33110 to 38000)

 

Wool wholesaling

(33110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Wool presses

20

*

1 Jul 2006

 

Petroleum product wholesaling

(33210)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Bulk fuel regional depot assets (excluding LPG assets):

 

 

 

 Cathodic protection systems:

 

 

 

  Sacrificial anode

10

*

1 Jul 2010

  Impressed current

20

*

1 Jul 2010

 Effluent treatment system (incorporating pumps,  motors and electronic circuitry)

15

*

1 Jul 2010

 Electric pumps

10

*

1 Jul 2010

 Hoses

2

*

1 Jul 2010

 Loading gantries and racks (incorporating meters  and metering systems)

15

*

1 Jul 2010

 Petroleum product storage tanks – fibreglass and  steel

20

*

1 Jul 2010

 Rigid fuel tank truck assets:

 

 

 

  Aluminium tanks or barrels

10

*

1 Jul 2010

  Filters

5

*

1 Jul 2010

  Metering systems

5

*

1 Jul 2010

  Overfill protection systems

10

*

1 Jul 2010

  Pumping systems: 

 

 

 

   Guns and nozzles

3

*

1 Jul 2010

   Hose reels

7

*

1 Jul 2010

   Hoses

2

*

1 Jul 2010

   Hydraulically driven pumps

8

*

1 Jul 2010

   Pipes and fittings

10

*

1 Jul 2010

  Tailgate loaders

15

*

1 Jul 2010

 Single or multi product gasoline and diesoline  dispensers (incorporating meters, electronic  circuitry, LCD displays, cash presets, hoses,               automatic nozzles and steel cabinets and, where               applicable, vapour recovery monitoring and               collection systems)

10

*

1 Jul 2010

 Single or multi product gasoline and diesoline  pumps (incorporating pump units, meter, electronic  circuitry, LCD displays, cash presets, hoses,               automatic nozzles, steel cabinets and, where               applicable, vapour recovery monitoring and               collection systems)

10

*

1 Jul 2010

 Submersible turbine pumps

8

*

1 Jul 2010

 Underground distribution piping systems  (incorporating pipes, fittings and manholes)  fibreglass and steel

20

*

1 Jul 2010

Bulk fuel terminal assets (excluding LPG assets):

 

 

 

 Automatic tank gauges

10

*

1 Jul 2010

 Effluent treatment systems (incorporating air pump,  pipes, separator and tank)

10

*

1 Jul 2010

 Fire protection systems (incorporating auxiliary  monitors, fire and ultraviolet detectors, fire indicator  anels, fire retardant lines and foam storage tank)

15

*

1 Jul 2010

 Hoses

2

*

1 Jul 2010

 Loading and unloading arms (incorporating balance  mechanisms, couplers, drop hoses and swivels)

10

*

1 Jul 2010

 Marketing pumps

7

*

1 Jul 2010

 Meters and metering systems

7

*

1 Jul 2010

 Overfill protection systems

10

*

1 Jul 2010

 Product piping (steel)

20

*

1 Jul 2010

 Terminal automation equipment

10

*

1 Jul 2010

 Vapour recovery units

15

*

1 Jul 2010

LPG depot and terminal assets:

 

 

 

 Automatic tank gauges

10

*

1 Jul 2010

 Cathodic protection systems:

 

 

 

  Sacrificial anode

10

*

1 Jul 2010

  Impressed current

20

*

1 Jul 2010

 Depot and terminal storage vessels – aboveground  and underground

30

*

1 Jul 2010

 Electronic scales

10

*

1 Jul 2010

 Forklift fuel tanks:

 

 

 

  Galvanised steel or steel tanks coated with zinc   rich enamel

15

*

1 Jul 2010

  Aluminium tanks

12

*

1 Jul 2010

 Hoses

5

*

1 Jul 2010

 In‑situ permanently installed cylinders

30

*

1 Jul 2010

 Leak detection systems

8

*

1 Jul 2010

 Leisure market cylinders (4.5 and 9 kgs capacity)

15

*

1 Jul 2010

 Loading arms:

 

 

 

  Terminal

10

*

1 Jul 2010

  Marine

25

*

1 Jul 2010

 LPG fleet refuelling facility: 

 

 

 

  Dispenser

10

*

1 Jul 2010

  Guns and nozzles

3

*

1 Jul 2010

  Hoses

5

*

1 Jul 2010

  Meters

7

*

1 Jul 2010

  Piping

20

*

1 Jul 2010

  Pump sets

10

*

1 Jul 2010

  Storage tanks

30

*

1 Jul 2010

  Valves

10

*

1 Jul 2010

 LPG tank truck assets:

 

 

 

  LPG storage tanks

20

*

1 Jul 2010

  Metering systems

7

*

1 Jul 2010

  Pumping systems:

 

 

 

   Guns and nozzles

3

*

1 Jul 2010

   Hoses

5

*

1 Jul 2010

   Hose reels

7

*

1 Jul 2010

   Pipes and fittings

7

*

1 Jul 2010

   Pumps

7

*

1 Jul 2010

   Valves

7

*

1 Jul 2010

 Product piping systems:

 

 

 

  Pipes

20

*

1 Jul 2010

  Valves

10

*

1 Jul 2010

 Pumps

7

*

1 Jul 2010

 Stillages

5

*

1 Jul 2010

 Vapour recovery units and vapour compressors

7

*

1 Jul 2010

 Weighbridges

25

*

1 Jul 2010

 

Commission-based wholesaling

(38000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Sale yards (used by stock and station agents)

30

*

1 Jul 2014

 

RETAIL TRADE

(39110 to 43209)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Counters, freestanding (including check‑out and service counters)

10

*

1 Jul 2005

Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters)

5

*

1 Jul 2005

Floor coverings (removable without damage):

 

 

 

 Carpet

8

*

1 Jul 2005

 Floating timber

10

*

1 Jul 2005

 Linoleum

10

*

1 Jul 2005

 Vinyl

10

*

1 Jul 2005

Furniture, freestanding (including chairs, cupboards, racks, showcases and tables)

10

*

1 Jul 2005

Hot food display assets (including bain marie)

10

*

1 Jul 2005

Overhead track scales (including meat rail scales)

10

*

1 Jul 2005

Refrigeration assets:

 

 

 

 Generally (including blast chillers, condensers,  evaporators, refrigeration cabinets, standalone  freezers and standalone refrigerators)

10

*

1 Jul 2014

 Ice making machines

8

*

1 Jul 2014

 Insulation panels used in cool or freezer rooms

40

*

1 Jul 2014

Roller shutter electric motors

20

*

1 Jul 2005

Shelving

10

*

1 Jul 2005

Trolleys, customer shopping type

7

*

1 Jul 2005

Trolleys, stock type

10

*

1 Jul 2005

Visual display assets (including body forms, head displayers, mannequins and seasonal decorations)

7

*

1 Jul 2005

 

Motor vehicle tyre or tube retailing

(39220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Air tools including ratchet guns

2

*

1 Jul 2011

Compressed air assets:

 

 

 

 Air compressors:

 

 

 

  Reciprocating

10

*

1 Jul 2011

  Rotary screw

10

*

1 Jul 2011

  Rotary vane

10

*

1 Jul 2011

 Air receivers

10

*

1 Jul 2011

 Air driers and dehumidifiers

10

*

1 Jul 2011

 Hose reels

3

*

1 Jul 2011

 Reticulation lines:

 

 

 

  Aluminium

15

*

1 Jul 2011

  Copper

20

*

1 Jul 2011

  Polyethylene

15

*

1 Jul 2011

  Steel

10

*

1 Jul 2011

Floor jacks:

 

 

 

 Used for car and light truck repairs

3

*

1 Jul 2011

 Used for heavy vehicle repairs

5

*

1 Jul 2011

Hand tools

10

*

1 Jul 2011

Stillages

15

*

1 Jul 2011

Storage shelving

10

*

1 Jul 2011

Tyre conveyors:

 

 

 

 Horizontal

10

*

1 Jul 2011

 Vertical

8

*

1 Jul 2011

Tyre fitting machines

5

*

1 Jul 2011

Tyre inflation cages

10

*

1 Jul 2011

Tyre inflators (automatic and manual)

3

*

1 Jul 2011

Tyre spreaders

8

*

1 Jul 2011

Vehicle hoists:

 

 

 

 Used for car and light truck repairs

10

*

1 Jul 2011

 Used for heavy vehicle repairs

20

*

1 Jul 2011

Wheel alignment machines

7

*

1 Jul 2011

Wheel balancing machines

5

*

1 Jul 2011

Wheel balancing plates, flanges and finger adaptors

5

*

1 Jul 2011

Wheel lifters

5

*

1 Jul 2011

Wheel lifters incorporating tyre spreaders

8

*

1 Jul 2011

 

Fuel retailing

(40000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Air compressors and air lines

7

*

1 Jul 2010

Automatic tank gauges

10

*

1 Jul 2010

Canopy lighting:

 

 

 

 Liquid emitting diode

10

*

1 Jul 2010

 Radiant gas positive

5

*

1 Jul 2010

Convenience store assets:

 

 

 

 Air conditioning systems

7

*

1 Jul 2010

 Back‑loading refrigerated cabinets (incorporating  fans, boosters and compressors)

10

*

1 Jul 2010

 CCTV video surveillance systems

4

*

1 Jul 2010

 Coffee making machines including espresso and  drip filter type machines

5

*

1 Jul 2010

 Counters – freestanding

10

*

1 Jul 2010

 Display shelving and racking

10

*

1 Jul 2010

 Door controls and motor drive systems for automatic  opening doors (incorporating controls, motors and               sensors, but excluding doors)

7

*

1 Jul 2010

 Hot food display assets including bain maries

10

*

1 Jul 2010

 Microwave ovens

5

*

1 Jul 2010

 Pie warmers and heating units

10

*

1 Jul 2010

 Refrigerated cabinets and freezers

10

*

1 Jul 2010

 PA systems

12

*

1 Jul 2010

 Point of sale assets: 

 

 

 

  Barcode scanners

6

*

1 Jul 2010

  Electronic funds transfer point of sale machines   (EFTPOS)

6

*

1 Jul 2010

  Forecourt controllers

6

*

1 Jul 2010

 Safes:

 

 

 

  Cash storage

10

*

1 Jul 2010

  Cash vending

7

*

1 Jul 2010

  Cigarette safes

7

*

1 Jul 2010

Emergency shut off systems

10

*

1 Jul 2010

Facility signs

7

*

1 Jul 2010

Gasoline and diesoline assets:

 

 

 

 Effluent treatment systems (incorporating motors,  electronic circuitry, pumps, and separators)

8

*

1 Jul 2010

 Leak protection pressure systems

8

*

1 Jul 2010

 Single or multi product gasoline and diesoline  dispensers (incorporating meters, electronic  circuitry, LCD displays, cash presets, hoses,               automatic nozzles, steel cabinets and, where               applicable, vapour recovery monitoring and               collection systems)

10

*

1 Jul 2010

 Single or multi product gasoline and diesoline  pumps (incorporating pump units, meters, electronic  circuitry, LCD displays, cash presets, hoses,               automatic nozzles, steel cabinets and, where               applicable, vapour recovery monitoring and               collection systems

7

*

1 Jul 2010

 Pay at pump card reading systems

6

*

1 Jul 2010

 Submersible turbine pumps

8

*

1 Jul 2010

 Underground fuel distribution and containment  piping systems (incorporating pipes, fittings and  manholes)

20

*

1 Jul 2010

 Underground fuel storage tanks – steel and  fibreglass

20

*

1 Jul 2010

Hot water systems

10

*

1 Jul 2010

LPG assets:

 

 

 

 LPG pumps

7

*

1 Jul 2010

 LPG dispensers (incorporating meters, electronic  circuitry, LCD displays, cash presets, hoses,  automatic nozzles and steel cabinets)

10

*

1 Jul 2010

 LPG storage tanks – aboveground and underground

30

*

1 Jul 2010

 Underground steel piping systems (incorporating  pipes, fittings and manholes)

20

*

1 Jul 2010

 

Food retailing

(41100 to 41290)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Butchers’ plant

20

 

1 Jan 2001

 

Other store‑based retailing

(42110 to 42799)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Newspaper wrapping machines

10

 

1 Jan 2001

Paint tinting and colour blending machines (manual and automatic)

7

*

1 Jul 2014

 

ACCOMMODATION AND FOOD SERVICES

(44000 to 45302)

 

Accommodation

(44000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110)

 

 

 

Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business

 

 

 

Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment)

5

*

1 Jul 2005

Carpets

7

*

1 Jul 2005

Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors)

10

*

1 Jul 2005

Furniture, freestanding:

 

 

 

 Generally (including guestrooms)

7

*

1 Jul 2005

 Outdoor

5

*

1 Jul 2005

Garage doors, electric (excluding doors):

 

 

 

 Controls and motors

5

*

1 Jul 2005

Gates, electric (excluding gates):

 

 

 

 Controls and motors

5

*

1 Jul 2005

Guestroom assets:

 

 

 

 Bathroom assets:

 

 

 

  Accessories, freestanding (including sanitary    assets, shower caddies, soap holders and toilet                             brushes)

1

*

1 Jul 2005

  Hair dryers

3

*

1 Jul 2005

  Heated towel rails, electric

5

*

1 Jul 2005

  Scales

5

*

1 Jul 2005

  Spa bath pumps

7

*

1 Jul 2005

  Towels

1

*

1 Jul 2005

 Bedding (including mattress protectors, pillows  and sheets)

2

*

1 Jul 2005

 Bed mattresses

7

*

1 Jul 2005

 Beds:

 

 

 

  Generally (including ensembles)

7

*

1 Jul 2005

  Foldout and rollaway beds (excluding sofas)

3

*

1 Jul 2005

 Bed spreads, blankets and quilts

5

*

1 Jul 2005

 Clocks and clock radios

5

*

1 Jul 2005

 Kitchen assets:

 

 

 

  Bar refrigerators

10

*

1 Jul 2005

  Cooking utensils (including electric jugs, kettles,   pans, pots and toasters, but excluding portable                             cook tops and ovens)

2

*

1 Jul 2005

  Crockery and cutlery

4

*

1 Jul 2005

  Glassware

2

*

1 Jul 2005

  Microwave ovens

5

*

1 Jul 2005

 Laundry assets in guestrooms:

 

 

 

  Clothes dryers

7

*

1 Jul 2005

  Irons and ironing boards

3

*

1 Jul 2005

  Washing machines

7

*

1 Jul 2005

 Window blinds and curtains

6

*

1 Jul 2005

Hot water systems (excluding commercial boilers and piping)

10

*

1 Jul 2005

Housekeeping assets (including bins, buckets, floor signs and toilet brushes)

1

*

1 Jul 2005

Laundry assets used by hotel/motel operators:

 

 

 

 Dryers

10

*

1 Jul 2005

 Linen bins

15

*

1 Jul 2005

 Pressers

15

*

1 Jul 2005

 Roller irons

20

*

1 Jul 2005

 Washing machines

10

*

1 Jul 2005

Public address and paging system assets (including amplifiers, audio speakers and microphones)

10

*

1 Jul 2005

Sauna heating assets

10

*

1 Jul 2005

Swimming pools and spas:

 

 

 

 Chlorinators

8

*

1 Jul 2005

 Filtration assets (including pumps)

8

*

1 Jul 2005

 Heaters

10

*

1 Jul 2005

Trolleys

10

*

1 Jul 2005

Vacuum cleaners

3

*

1 Jul 2005

Water pumps used to deliver water to residences above ground level

10

*

1 Jul 2005

 

Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality)

(45110 to 45302)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment)

5

*

1 Jul 2005

Bars, freestanding (including drink service counters and wet bars)

15

*

1 Jul 2005

Beer dispensing system assets (including, tanks, taps tubes and valves)

15

*

1 Jul 2005

Coffee making machines (including espresso and drip filter type machines)

5

*

1 Jul 2005

Counters for customer service, freestanding

15

*

1 Jul 2005

Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls)

5

*

1 Jul 2005

Dishwasher machines

8

*

1 Jul 2005

Drink blenders

3

*

1 Jul 2005

Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems)

10

*

1 Jul 2005

Electronic spirits dispensers

5

*

1 Jul 2005

Floor coverings, removable without damage:

 

 

 

 Carpet

5

*

1 Jul 2005

 Rubber safety mats

5

*

1 Jul 2005

Food preparation and service assets:

 

 

 

 Bench top appliances – small portable type  (including blenders, food processors, grills, rice  cookers and toasters)

3

*

1 Jul 2005

 Cooking appliances, large commercial type  (including cook tops, deep fryers, grills, kebab  machines, ovens and salamanders)

10

*

1 Jul 2005

 Cookware, handheld (including frypans, pans, pots,  trays and woks)

2

*

1 Jul 2005

 Crockery, cutlery and glassware

1

*

1 Jul 2005

 Hot food display assets (including bain marie)

10

*

1 Jul 2005

 Microwave ovens

5

*

1 Jul 2005

 Preparation benches, freestanding

20

*

1 Jul 2005

 Wok burners, large commercial type

8

*

1 Jul 2005

Furniture, freestanding, for customer use:

 

 

 

 In drinking areas of pubs, bars, clubs

5

*

1 Jul 2005

 In dining areas

8

*

1 Jul 2005

Furniture, not freestanding:

 

 

 

 Chairs and tables fixed to ground or building

20

*

1 Jul 2005

Glassware

1

*

1 Jul 2005

Glass washer machines

5

*

1 Jul 2005

Kitchen exhaust fans

5

*

1 Jul 2005

Menu boards

5

*

1 Jul 2005

Poker/gaming machines

7

*

1 Jul 2009

Refrigeration assets:

 

 

 

 Generally (including blast chillers, condensers,  evaporators, refrigeration cabinets, standalone  freezers and standalone refrigerators)

10

*

1 Jul 2014

 Ice making machines

8

*

1 Jul 2014

 Insulation panels used in cool or freezer rooms

40

*

1 Jul 2014

 

TRANSPORT, POSTAL AND WAREHOUSING

(46100 to 53090)

 

Road transport

(46100 to 46239)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Containers, transportable (used to transport goods by road, rail and sea)

10

*

1 Jan 2001

Taxis

4

*

1 Jul 2015

 

Tramway and light rail passenger transport services

(46220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Infrastructure assets:

 

 

 

 Communication, computer and passenger support  assets:

 

 

 

  Automatic vehicle monitoring computer systems

10

*

1 Jul 2010

  Automatic vehicle monitoring tram borne    equipment including transponders

10

*

1 Jul 2010

  CCTV systems

4

*

1 Jul 2010

  Control systems

10

*

1 Jul 2010

  Hand‑held passenger ticketing machines

5

*

1 Jul 2010

  Passenger information displays

10

*

1 Jul 2010

  Passenger ticketing machines

15

*

1 Jul 2010

  Radio base stations, intercoms

7

*

1 Jul 2010

 Electrification assets:

 

 

 

  Lighting

15

*

1 Jul 2010

  Overhead distribution lines (incorporating    conductors, cross arms, feeders, insulators,                                           inverters, fittings and poles)

30

*

1 Jul 2010

  Power transformers

40

*

1 Jul 2010

  Substations (incorporating switchgear and circuit   breakers)

40

*

1 Jul 2010

 Signalling assets (including automatic points)

15

*

1 Jul 2010

 Track maintenance assets:

 

 

 

  Truck mounted maintenance assets (including    points cleaning, sweeping and welding                                           machines)

15

*

1 Jul 2010

 Trackwork (incorporating track drainage):

 

 

 

  Ballasted track

25

*

1 Jul 2010

  Curved track

20

*

1 Jul 2010

  Embedded track

30

*

1 Jul 2010

  Points (excluding automatic points) and    crossings

20

*

1 Jul 2010

  Track within depots

40

*

1 Jul 2010

Tramway and light rail rolling stock:

 

 

 

 Bogies

30

*

1 Jul 2010

 Carriages, modules, saloons

30

*

1 Jul 2010

 Pantographs

15

*

1 Jul 2010

 

Rail freight and passenger transport services

(47100 to 47200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Containers, transportable (used to transport goods by road, rail and sea)

10

*

1 Jan 2001

Infrastructure assets:

 

 

 

 Electrification assets:

 

 

 

  Overhead distribution lines (incorporating    conductors, contact catenary, cross arms,                                           insulators and fittings, and poles)

331/3

*

1 Jan 2002

  Power transformers

30

*

1 Jan 2002

  Substations (incorporating switchgear and circuit   breakers)

40

*

1 Jan 2002

 Passenger information and ticketing system

15

*

1 Jan 2002

 Signalling assets (including axle detectors, block  signals, dragging equipment detector, hot boxes,  interlockings, level crossings, and train control and               train describer)

15

*

1 Jan 2002

 Trackwork (incorporating rails, sleepers, ballast,  permanent way/top 600, and integral bridges,  culverts and tunnels):

 

 

 

  Freight (trackwork used by vehicles with gross    axle loads of 30 tonnes and below per vehicle):

 

 

 

   Heavy haul (trackwork carrying >20 GMT per    annum)

30

*

1 Jan 2002

   Light haul (trackwork carrying <1 GMT per     annum)

50

*

1 Jan 2002

   Medium haul (trackwork carrying between     1GMT and 20 GMT per annum)

40

*

1 Jan 2002

  Freight (trackwork used by vehicles with gross    axle loads above 30 tonnes per vehicle)

20

*

1 Jan 2002

  Passenger

40

*

1 Jan 2002

 Turnouts and crossings

20

*

1 Jan 2002

Monorail operation assets:

 

 

 

 Infrastructure assets:

 

 

 

  Communication, computer and passenger    assets:

 

 

 

   CCTV systems

4

*

1 Jul 2010

   Control systems including commutators

10

*

1 Jul 2010

   Hand held passenger ticketing machines

5

*

1 Jul 2010

   Passenger information displays

10

*

1 Jul 2010

   Passenger ticketing machines

15

*

1 Jul 2010

   Phones, radio base stations, intercoms

7

*

1 Jul 2010

   Rescue and recovery vehicles

30

*

1 Jul 2010

  Electrification assets:

 

 

 

   Collector rails

30

*

1 Jul 2010

   Lighting

15

*

1 Jul 2010

   Power transformers

40

*

1 Jul 2010

   Standby generators

25

*

1 Jul 2010

   Substations (incorporating switchgear and     circuit breakers)

40

*

1 Jul 2010

   Uninterruptible power supply systems

5

*

1 Jul 2010

  Track and maintenance assets:

 

 

 

   Beams and columns

30

*

1 Jul 2010

   Maintenance vehicles

15

*

1 Jul 2010

   Track

30

*

1 Jul 2010

   Track switches

30

*

1 Jul 2010

   Traversers

30

*

1 Jul 2010

 Monorail rolling stock:

 

 

 

  Bogies

30

*

1 Jul 2010

  Carriages, modules, saloons

30

*

1 Jul 2010

Railway rolling stock:

 

 

 

 Locomotives:

 

 

 

  Generally (including diesel‑electric and electric)

25

*

1 Jan 2002

  Heavy haul (bulk minerals/coal)

20

*

1 Jan 2002

  Underground (diesel‑battery)

15

*

1 Jan 2002

 Passenger:

 

 

 

  Electric/diesel power cars and trailers

30

*

1 Jan 2002

  Locomotive hauled carriages (including baggage   vans, diners, mail vans, sit‑up cars, and                                           sleepers)

30

*

1 Jan 2002

  Power vans

15

*

1 Jan 2002

 Rail mounted track infrastructure assets:

 

 

 

  Generally (including ballast      wagons/cleaners/regulators, rail grinders,                                           sleeper laying machines and track recorders)

20

*

1 Jan 2002

  Mainline and switch tampers

15

*

1 Jan 2002

 Wagons – bulk freight:

 

 

 

  Mineral ores and coal:

 

 

 

   Carbon steel

20

*

1 Jan 2002

   Ferritic steel

30

*

1 Jan 2002

  Other:

 

 

 

   Coke quenchers

15

*

1 Jan 2002

   Grain hoppers

20

*

1 Jan 2002

   Limestone

20

*

1 Jan 2002

   Pneumatic discharge – cement

20

*

1 Jan 2002

   Used on tram lines

40

 

1 Jan 2001

  Tank cars

20

*

1 Jan 2002

 Wagons – non bulk freight (including all wagons  used for general and inter‑modal freight)

30

*

1 Jan 2002

 

Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A))

Water transport and support services

(48100 to 48200 and 52110 to 52190)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Commercial vessels:

 

 

 

 Canoes

10

*

1 Jul 2009

 Dinghies and punts (not longer than 6 metres)

12

*

1 Jul 2009

 Fishing vessels (including trawlers, long liners,  seiners, fin fish boats, pearling boats, lobster boats,  aquaculture and other fishing boats):

 

 

 

  Longer than 10 metres

20

*

1 Jul 2009

  Not longer than 10 metres

15

*

1 Jul 2009

 Houseboats

20

*

1 Jul 2009

 Inflatable boats (excluding rigid hull inflatable boats)

7

*

1 Jul 2009

 Jet skis

4

*

1 Jul 2009

 Kayaks

5

*

1 Jul 2009

 Offshore supply and support vessels

20

*

1 Jul 2009

 Passenger vessels (including cruise vessels,  skippered charter vessels, vehicle and passenger  ferries, semi submersible vessels and water taxis):

 

 

 

  Longer than 10 metres

20

*

1 Jul 2009

  Not longer than 10 metres

15

*

1 Jul 2009

 Pedal boats

10

*

1 Jul 2009

 Pontoon boats (excluding pontoons or floating  jetties used for storage or walkway only)

15

*

1 Jul 2009

 Sail boats (not longer than 6 metres and including  ‘off the beach’ boats)

10

*

1 Jul 2009

 Ski boats

10

*

1 Jul 2009

 Thrill boats (including jet boats)

10

*

1 Jul 2009

 Trading ships:

 

 

 

  Bulk carriers

20

*

1 Jul 2009

  Cargo ships

20

*

1 Jul 2009

  Container ships

20

*

1 Jul 2009

  Roll on/roll off ships

20

*

1 Jul 2009

 Tankers:

 

 

 

  Oil and chemical

20

*

1 Jul 2009

  LNG and LPG

30

*

1 Jul 2009

 Work vessels (including barges, coastal supply  boats, dredges, general work boats, landing craft,  launches, lighters, line boats, pilot boats, runabouts               and tug boats):

 

 

 

  Longer than 10 metres

20

*

1 Jul 2009

  Not longer than 10 metres

15

*

1 Jul 2009

 Yachts and motor cruisers – bare boat charter  (including monohulls, catamarans and trimarans)

15

*

1 Jul 2009

Support assets (acquired separately from the vessel):

 

 

 

 Desalinators

10

*

1 Jul 2009

 Hot water units:

 

 

 

  Domestic

5

*

1 Jul 2009

  Marine

10

*

1 Jul 2009

 Lifting assets:

 

 

 

  Hoists and winches:

 

 

 

   Electric

5

*

1 Jul 2009

   Hydraulic and mechanical

10

*

1 Jul 2009

 Navigational and communication assets acquired  separately from the vessel (including autopilots,  chart plotters, depth sounders, global positioning               systems [GPS], radar systems and marine radios)

5

*

1 Jul 2009

 Outboard motors

5

*

1 Jul 2009

 Power supply assets:

 

 

 

  Batteries (deep cycle)

3

*

1 Jul 2009

  Generators (stand alone)

10

*

1 Jul 2009

  Inverters

6

*

1 Jul 2009

 Safety assets:

 

 

 

  Emergency signalling assets (including EPIRBS)

5

*

1 Jul 2009

  Life rafts

10

*

1 Jul 2009

 Trailers

8

*

1 Jul 2009

Port assets:

 

 

 

 Cargo handling equipment:

 

 

 

  Containers, transportable (used to transport    goods by road, rail and sea)

10

*

1 Jan 2001

  Cranes:

 

 

 

   Container/portainer

20

*

1 Jul 2002

   Fixed

25

*

1 Jul 2002

   Mobile (over 15.24 tonnes lift)

20

*

1 Jul 2002

  Dozers

9

*

1 Jul 2002

  Forklifts:

 

 

 

   Container handling

71/2

*

1 Jul 2002

   General handling

11

*

1 Jul 2002

  Rail mounted gantries

15

*

1 Jul 2002

  Reach stackers

10

*

1 Jul 2002

  Ship loaders

30

*

1 Jul 2002

  Ship unloaders

20

*

1 Jul 2002

  Spreaders

5

*

1 Jul 2002

  Stackers, reclaimers and stackers/reclaimers

25

*

1 Jul 2002

  Straddle carriers

121/2

*

1 Jul 2002

  Wheel loaders

8

*

1 Jul 2002

 Control systems:

 

 

 

  Control system assets – PLCs and hardware

10

*

1 Jul 2002

  Motor control centre and motor control field    devices

20

*

1 Jul 2002

 Environmental equipment:

 

 

 

  Current, tidal, wave and wind monitoring    systems

5

*

1 Jul 2002

  Oil spill containment boom

10

*

1 Jul 2002

 Intermodal facilities:

 

 

 

  Receival station assets (including belt feeder,    hopper and tippler)

30

*

1 Jul 2002

  Truck and rail receival dump pit

50

*

1 Jul 2002

 Land based facilities:

 

 

 

  Concrete rail beams and rails

30

*

1 Jul 2002

  Conveyor systems (incorporating chutes, gravity   take‑up assemblies, headframes, structures,                                           surge bins, transfer towers and weigh towers)

30

*

1 Jul 2002

  Dust suppression systems

30

*

1 Jul 2002

  Electricity supply assets – see Table A Electricity   supply (26110 to 26400)

 

 

 

  Storage sheds, to the extent they form an    integral part of bulk handling equipment

40

*

1 Jul 2002

 Navigational aids:

 

 

 

  Land based navigational aids

20

*

1 Jul 2002

  Offshore beacons, channel markers and lead    lights:

 

 

 

   Floating buoys

10

*

1 Jul 2002

   Piled structures

20

*

1 Jul 2002

 Other facilities:

 

 

 

  Cathodic protection:

 

 

 

   Impressed current system

30

*

1 Jul 2002

   Sacrificial system

15

*

1 Jul 2002

  Dry docks (including floating dry docks)

40

*

1 Jul 2013

  Fender systems:

 

 

 

   Elastomeric

20

*

1 Jul 2002

   Timber

10

*

1 Jul 2002

  Gangways – removable

10

*

1 Jul 2002

  Mooring facilities (including bollards)

40

*

1 Jul 2002

  Mooring quick release hooks

20

*

1 Jul 2002

  Pontoons – floating

20

*

1 Jul 2002

  Slipways (incorporating rails, ramps, runners    and winching systems)

30

*

1 Jul 2002

  Wharves, dolphins and jetties

40

*

1 Jul 2002

Salvage machinery:

 

 

 

 Boilers, vertical

40

 

1 Jan 2001

 Engine hoisting

40

 

1 Jan 2001

 Pumps:

 

 

 

  Centrifugal, direct acting, and connections

40

 

1 Jan 2001

  Duplex boiler feed

40

 

1 Jan 2001

 

Scenic and sightseeing transport

(50100 to 50290)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Gliders (including motor gliders)

20

*

1 Jul 2013

Hot air balloon ride operation assets:

 

 

 

 Flight instruments

10

*

1 Jul 2013

 Hot air balloon assets:

 

 

 

  Baskets

6

*

1 Jul 2013

  Burners

10

*

1 Jul 2013

  Envelopes

5

*

1 Jul 2013

  Fuel cylinders and tanks (incorporating shut off   valves)

20

*

1 Jul 2013

 Inflator fans

15

*

1 Jul 2013

Monocable circulating detachable, reversible and fixed ropeway assets operated in non‑snowfield areas:

 

 

 

 Cabins including carriers

25

*

1 Jul 2009

 Communications assets:

 

 

 

  Communications cables

10

*

1 Jul 2009

  Radios

5

*

1 Jul 2009

 Drive and return station assets (including braking  systems, drive systems, gear boxes, motors,  variable speed drives and tensioning systems)

15

*

1 Jul 2009

 Rescue vehicles

30

*

1 Jul 2009

 Ropes:

 

 

 

  Haul ropes

10

*

1 Jul 2009

  Track ropes

20

*

1 Jul 2009

 Standby power drives

25

*

1 Jul 2009

 Towers:

 

 

 

  Tower heads

15

*

1 Jul 2009

  Tower structures

30

*

1 Jul 2009

 Transportation systems incorporating drives and  belts

3

*

1 Jul 2009

Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas including double, triple and quad chair lifts, T‑bar, poma and surface lifts:

 

 

 

 Chair head grips

15

*

1 Jul 2009

 Chairs, T‑bars and pomas

25

*

1 Jul 2009

 Communication assets:

 

 

 

  Communications cables – above ground

10

*

1 Jul 2009

  Communications cables – under ground

25

*

1 Jul 2009

  Radios and telephone systems

5

*

1 Jul 2009

 Covered moving walkways including covered  walkways and carpets

10

*

1 Jul 2009

 Drive and return station assets (including braking  system, drive system, gear boxes, motors, variable  speed drives and tensioning systems)

20

*

1 Jul 2009

 Oversnow transport assets:

 

 

 

  Oversnow transporters

8

*

1 Jul 2009

  Skidoos

5

*

1 Jul 2009

 Ropes:

 

 

 

  Main hauling rope for detachable lifts etc

15

*

1 Jul 2009

  Main hauling rope for fixed grip, t‑bars lifts etc

20

*

1 Jul 2009

 Snow grooming assets (including free groomers,  snow blowers and winches)

8

*

1 Jul 2009

 Snowmaking assets including:

 

 

 

  Air water guns and fan guns

10

*

1 Jul 2009

  Compressors, pumps, water mains and pipes

20

*

1 Jul 2009

  Cooling towers

15

*

1 Jul 2009

  Electrical cables – above ground

10

*

1 Jul 2009

  Electrical cables – under ground

25

*

1 Jul 2009

  Weather stations

5

*

1 Jul 2009

 Standby power drives

25

*

1 Jul 2009

 Tower heads and structures

30

*

1 Jul 2009

 

Postal services

(51010)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Mail house assets:

 

 

 

 Envelope inserters

7

*

1 Jul 2015

 Folders

121/2

*

1 Jul 2015

 Guillotines

15

*

1 Jul 2015

 Heat sealers

10

*

1 Jul 2015

 Printers

5

*

1 Jul 2015

 Racks

20

*

1 Jul 2015

 Scales

5

*

1 Jul 2015

 Scanners

5

*

1 Jul 2015

 Trolleys

8

*

1 Jul 2015

 

Courier pick‑up and delivery services

(51020)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Inspection assets:

 

 

 

 Scales:

 

 

 

  Bench

10

*

1 Jul 2011

  Floor (platform)

20

*

1 Jul 2011

 Weight dimension capture system assets (including  checkweighers, in motion scales and readers)

10

*

1 Jul 2011

Materials handling equipment:

 

 

 

 Ball transfer mats and castor decks

20

*

1 Jul 2011

 Conveyors (including shoe sorters)

15

*

1 Jul 2011

 Forklifts – see Table B

 

 

 

 Scissor lifts

10

*

1 Jul 2015

 Storage racks

20

*

1 Jul 2011

 Trolleys, freight barrows, cages and bins

10

*

1 Jul 2011

Pick up and delivery equipment:

 

 

 

 Barcode label printers

5

*

1 Jul 2011

 Portable hand held barcode readers (including  point of delivery capture devices and delivery  information acquisition devices)

4

*

1 Jul 2011

 

Airport operations and other air transport support services

(52200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Aircraft maintenance assets:

 

 

 

 Aircraft testing equipment

131/3

 

1 Jan 2001

 General plant and machinery

20

 

1 Jan 2001

 Hangar fixtures and fittings

20

 

1 Jan 2001

 Plant subject to excessive corrosion

10

 

1 Jan 2001

 Precision machines and plant

10

 

1 Jan 2001

Aircraft training assets:

 

 

 

 Flight simulators

8

 

1 Jan 2001

 Link trainers

8

 

1 Jan 2001

Airport assets:

 

 

 

 Aerobridges

20

*

1 Jan 2003

 Baggage handling assets:

 

 

 

  Baggage check‑in stations (incorporating scales   and check‑in conveyors)

10

*

1 Jan 2003

  Baggage outbound conveyor systems    (incorporating belts, diverters, gearboxes,                                           motors, ploughs, rollers, structures and tag                                           readers)

15

*

1 Jan 2003

  Baggage reclaim conveyor systems     (incorporating belts, gearboxes, motors, rollers                             and structures)

15

*

1 Jan 2003

 Control systems (excluding computers)

10

*

1 Jan 2003

 Fire safety and rescue assets:

 

 

 

  Breathing units

10

*

1 Jan 2003

  Drills, air powered

10

*

1 Jan 2003

  Fire fighting vehicles

20

*

1 Jan 2003

  Rescue boats:

 

 

 

   Aluminium

20

*

1 Jan 2003

   Inflatable

8

*

1 Jan 2003

  Rescue units (jaws of life)

15

*

1 Jan 2003

 Fuel supply assets:

 

 

 

  Aircraft fueller vehicles

15

*

1 Jan 2003

  Aircraft hydrant dispenser vehicles

15

*

1 Jan 2003

  Filters, fuel

25

*

1 Jan 2003

  Fire fighting systems

25

*

1 Jan 2003

  Piping

25

*

1 Jan 2003

  Pumps, fuel

25

*

1 Jan 2003

  Tanks

25

*

1 Jan 2003

 Ground support assets:

 

 

 

  Aircraft loader/unloader vehicles

15

*

1 Jan 2003

  Aircraft stairs:

 

 

 

   Manual

20

*

1 Jan 2003

   Vehicle mounted

15

*

1 Jan 2003

  Airstart units

15

*

1 Jan 2003

  Containers, air cargo (used to transport goods    by air)

5

*

1 Jan 2001

  Ground power units

15

*

1 Jan 2003

  High lift service vehicles (including catering,    lavatory, maintenance and water vehicles)

15

*

1 Jan 2003

  Tow tractors

20

*

1 Jan 2003

  Tractors, baggage

15

*

1 Jan 2003

  Tractor trolleys (including baggage and    container trolleys, and dollies)

10

*

1 Jan 2003

 Navigation aids:

 

 

 

  Distance measuring assets

15

*

1 Jan 2003

  Instrument landing systems

10

*

1 Jan 2003

  Non‑directional beacons (excluding towers)

15

*

1 Jan 2003

  Radar sensors

15

*

1 Jan 2003

  Towers

30

*

1 Jan 2003

  VHF omni range assets (excluding towers)

15

*

1 Jan 2003

 Runway sweepers

15

*

1 Jan 2003

 Terminal building assets:

 

 

 

  Flight information display signs (including    monitors and LED screens)

7

*

1 Jan 2003

  Security scanning assets (including explosive    detection systems, hand‑held and walk through                             detectors, and x‑ray screening systems)

5

*

1 Jan 2003

 Visual aids assets:

 

 

 

  Docking guidance systems

10

*

1 Jan 2003

  Lighting systems (including apron floodlighting,   runway lighting and taxiway lighting)

15

*

1 Jan 2003

  Movement area guidance signs

10

*

1 Jan 2003

  Visual approach slope indicator systems (PAPI)

15

*

1 Jan 2003

  Wind direction indicators, illuminated

10

*

1 Jan 2003

 

Other transport support services n.e.c.

(52999)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Electronic toll collection assets:

 

 

 

 Digital measuring instruments (including vehicle  classifiers (laser or infra‑red) and electronic toll               collection readers (radio frequency))

4

*

1 Jul 2005

 Electronic toll collection transponders

4

*

1 Jul 2005

 Optical character recognition cameras

4

*

1 Jul 2005

 

Other warehousing and storage services

(53090)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

 Dock levellers, pallet jacks, pallet trucks and scissor  lifts – see Table B Loading bay assets

 

 

 

 Door control and motor drive systems (incorporating chains, controls, motor and sensors, but 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

 Packaging machines and wrapping machines – see  Table B Packaging machines

 

 

 

 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

 Refrigeration assets – see Table B

 

 

 

 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

 

INFORMATION MEDIA AND TELECOMMUNICATIONS

(54110 to 60200)

 

Motion picture and video activities

(55110 to 55140)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Camera accessories:

 

 

 

 Aspect ratio converters

12

*

1 Jan 2006

 Digital or electronic time code slates

5

*

1 Jan 2006

 Speed control, time lapse and phase adjustment  controls

10

*

1 Jan 2006

 Time code generators and master clocks

10

*

1 Jan 2006

 Underwater and marine housings and rain  deflectors

12

*

1 Jan 2006

 Video assist systems (incorporating monitors, video  recorder with playback, transmitters and receivers)

3

*

1 Jan 2006

Cameras:

 

 

 

 16mm and 35mm film cameras

10

*

1 Jan 2006

 Digital cameras

5

*

1 Jan 2006

Camera lens accessories:

 

 

 

 Coloured and graduated filters and filter stages

3

*

1 Jan 2006

 Fish eye and wide angle lens adapters

10

*

1 Jan 2006

 Follow focus, remote focus, shutter and zoom  controls

10

*

1 Jan 2006

 Image stabilisers, matte boxes, and teleprompters

10

*

1 Jan 2006

Camera lenses

10

*

1 Jan 2006

Camera supports (including heads, legs mounts and tripods)

10

*

1 Jan 2006

Copyright in a feature film (not including a licence relating to a copyright in a feature film)

5

*

1 Jul 2004

Grips’ assets:

 

 

 

 Camera cranes

10

*

1 Jan 2006

 Camera heads

10

*

1 Jan 2006

 Car rigs, sea rigs and other specialised rigs

2

*

1 Jan 2006

 Communications systems

5

*

1 Jan 2006

 Dollies

12

*

1 Jan 2006

 Dolly and camera attachments

10

*

1 Jan 2006

 Dolly track

5

*

1 Jan 2006

 Remote camera control systems

10

*

1 Jan 2006

 Towers, rigging, and dance floors

10

*

1 Jan 2006

 Tracking vehicles and insert trailers - see Table B  Motor vehicles and trailers

 

 

 

Lighting assets:

 

 

 

 Accessories (including gaffer grips, clamps, mounts,  and stands)

10

*

1 Jan 2006

 Portable lights

10

*

1 Jan 2006

 Studio lights – fixed

15

*

1 Jan 2006

 Lighting control systems

10

*

1 Jan 2006

 Lighting grids – fixed

20

*

1 Jan 2006

 Lighting hoists

15

*

1 Jan 2006

Motion picture film processing assets:

 

 

 

 Chemical agitators and mixers

10

*

1 Jan 2006

 Chemical storage tanks

15

*

1 Jan 2006

 Film cleaning machines

10

*

1 Jan 2006

 Film colour analysers and colour grading machines

8

*

1 Jan 2006

 Film densitometers

10

*

1 Jan 2006

 Film printing machines

10

*

1 Jan 2006

 Film processing machines

10

*

1 Jan 2006

 Film re‑winders

15

*

1 Jan 2006

 Flat bed and rear projection film viewers

15

*

1 Jan 2006

 Mixed chemical pumps

10

*

1 Jan 2006

 Optical sound camera systems (incorporating  soundtrack and time code generators)

10

*

1 Jan 2006

 Silver recovery units

8

*

1 Jan 2006

 Sound quality control processors

5

*

1 Jan 2006

 Waste water treatment assets

10

*

1 Jan 2006

Post production sound assets:

 

 

 

 Amplifiers and pre‑amplifiers

5

*

1 Jan 2006

 Audio effects units (incorporating aural exciters,  compressors, delay and effects control processors  graphic equalisers, harmonisers, limiters, noise               reduction processors, reverberation processors,               telephone simulators and time controllers)

5

*

1 Jan 2006

 Digital audio players and recorders (including CD,  DVD, DAT (digital audio tape), mini disc and hard  disc players and recorders)

3

*

1 Jan 2006

 Digital film projectors

5

*

1 Jan 2006

 Digital sound conversion processors (including  encoders and decoders)

5

*

1 Jan 2006

 Hard disc video players and recorders

3

*

1 Jan 2006

 Microphones and microphone accessories

10

*

1 Jan 2006

 Motion picture film projectors

10

*

1 Jan 2006

 Screens

5

*

1 Jan 2006

 Sound mixing desks and consoles

5

*

1 Jan 2006

 Speakers

7

*

1 Jan 2006

 Time code synchronisation units

5

*

1 Jan 2006

 Video routers and servers

5

*

1 Jan 2006

Post production video assets:

 

 

 

 DVD players

3

*

1 Jan 2006

 Edit controllers (used in linear editing)

4

*

1 Jan 2006

 High definition digital film scanners

4

*

1 Jan 2006

 High definition laser film recorders

5

*

1 Jan 2006

 Monitors

5

*

1 Jan 2006

 Motion capture and analysis systems

5

*

1 Jan 2006

 Non‑linear editing systems (incorporating computer  control, interface and hard disc system)

5

*

1 Jan 2006

 Telecine chains (incorporating colour correctors, film  time code readers, grain and noise reduction               systems and telecine machines)

7

*

1 Jan 2006

 VHS video cassette players and recorders

2

*

1 Jan 2006

 Video routers and servers

5

*

1 Jan 2006

 Videotape players and recorders

5

*

1 Jan 2006

Screening theatre assets:

 

 

 

 Audio amplification and processing equipment  (includes component racks systems)

5

*

1 Jan 2006

 Digital audio players, digital film projectors and  digital sound conversion processors

5

*

1 Jan 2006

 Motion picture film projectors

10

*

1 Jan 2006

 Screens

8

*

1 Jan 2006

 Speakers

10

*

1 Jan 2006

Sound recording assets:

 

 

 

 Amplifiers and pre‑amplifiers

5

*

1 Jan 2006

 Sound mixing consoles

5

*

1 Jan 2006

 Boom poles

2

*

1 Jan 2006

 Compressors, expanders and limiters

5

*

1 Jan 2006

 Digital audio players and recorders (including CD,  DVD, DAT (digital audio tape), mini disc and hard  disc players and recorders)

2

*

1 Jan 2006

 Digital or electronic time code slates

5

*

1 Jan 2006

 Headphones:

 

 

 

  Generally

2

*

1 Jan 2006

  Miniature in‑ear headphones

1

*

1 Jan 2006

 Microphones:

 

 

 

  Field or boom microphones

7

*

1 Jan 2006

  Lapel microphones

1

*

1 Jan 2006

  Microphone accessories (including adapters,    connectors, stands, suspension mounts, pistol                                           grips, windscreens and windjammers)

5

*

1 Jan 2006

  Microphone cables

2

*

1 Jan 2006

  Radio microphone systems (incorporating    antennas, miniature microphones, receivers and                             transmitters)

5

*

1 Jan 2006

  Studio microphones

10

*

1 Jan 2006

 Monitors

2

*

1 Jan 2006

 Speakers

5

*

1 Jan 2006

 Vision switchers

5

*

1 Jan 2006

Video monitors

5

*

1 Jan 2006

 

Motion picture exhibition

(55130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Audio amplification and processing equipment (including component rack systems)

10

*

1 Jan 2001

Carpets

5

*

1 Jan 2001

Cinema automation systems

10

*

1 Jan 2001

Cinema and sound processors

8

*

1 Jan 2001

Cinema seating (including frames, seat bodies and covers)

7

*

1 Jan 2001

Curtains, wall and acoustic treatments

7

*

1 Jan 2001

Drive‑in plant:

 

 

 

 Sound transmission equipment

10

*

1 Jan 2001

 Listening units (including posts, wiring and speaker  equipment)

10

*

1 Jan 2001

 Screens and screen framing

15

*

1 Jan 2001

Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners)

10

*

1 Jan 2001

Film transport systems (including platter systems, tower, make‑up tables and interlock systems)

15

*

1 Jan 2001

Lighting (including dimmers, aisle and seat)

10

*

1 Jan 2001

Loud speakers and sound reproduction equipment

10

*

1 Jan 2001

Motion picture and slide projection equipment:

 

 

 

 Motion picture projectors

10

*

1 Jan 2001

 Projector heat extraction systems

10

*

1 Jan 2001

 Projection ports

20

*

1 Jan 2001

 Slide projectors

10

*

1 Jan 2001

Screen installations (including screens, framing and masking equipment)

8

*

1 Jan 2001

 

Radio broadcasting

(56100)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Amplifiers and pre-amplifiers

10

*

1 Jul 2012

Audio monitors

10

*

1 Jul 2012

Audio processing assets (including rack mounted effects units etc)

10

*

1 Jul 2012

Audio routers

10

*

1 Jul 2012

Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems)

6

*

1 Jul 2012

Consoles:

 

 

 

 Broadcast consoles (incorporating audio logging  and routing, intercommunication etc)

7

*

1 Jul 2012

 Production consoles

10

*

1 Jul 2012

Control room assets generally:

 

 

 

 Electronically based assets (including audio  processors, audio switchers, aural studio to  transmitter linkage assets, distribution amplifiers,               monitor receivers etc)

10

*

1 Jul 2012

 PC based assets (including, delay units, logging  units, program fail detectors, RDS generators etc)

6

*

1 Jul 2012

Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders)

5

*

1 Jul 2012

Headphones and headsets

2

*

1 Jul 2012

Intercommunication systems (standalone)

10

*

1 Jul 2012

Microphones:

 

 

 

 Field and portable microphones

5

*

1 Jul 2012

 Studio based microphones (including recording  microphones)

10

*

1 Jul 2012

Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)

 

 

 

Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers

 

 

 

On air lights

15

*

1 Jul 2012

Racks

20

*

1 Jul 2012

Servers, domain controllers, switches, transcoders etc

6

*

1 Jul 2012

Studio based digital audio broadcasting infrastructure (encoding assets etc)

10

*

1 Jul 2012

Telephone systems:

 

 

 

 Telephone interface assets generally (used for  sending and receiving audio to and from connected  telephone lines)

10

*

1 Jul 2012

 Telephone screening systems and other PC based  telephone systems (excluding software)

6

*

1 Jul 2012

 Voice over internet protocol (VoIP) based  systems

7

*

1 Jul 2012

Time code generators

10

*

1 Jul 2012

Transmission assets:

 

 

 

 Antennas

20

*

1 Jul 2012

 Codecs

10

*

1 Jul 2012

 Fibre optic terminal equipment generally

10

*

1 Jul 2012

 Generators (backup)

15

*

1 Jul 2012

 Obstruction lighting

15

*

1 Jul 2012

 Power conditioners

15

*

1 Jul 2012

 RF switching units

15

*

1 Jul 2012

 Signal receiving and monitoring assets (including  audio processors, decoders, modulation monitors,                spectrum analysers etc)

10

*

1 Jul 2012

 Silence detection and switching units

10

*

1 Jul 2012

 Surge arresters

10

*

1 Jul 2012

 Translators

15

*

1 Jul 2012

 Transmission towers

40

*

1 Jul 2012

 Transmitters

15

*

1 Jul 2012

Uninterruptible power supply (UPS) assets - see Table B Power supply assets

 

 

 

 

Television broadcasting

(56210 to 56220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Audio boards, consoles and mixers

12

*

1 Jul 2005

Audio delay units

10

*

1 Jul 2005

Audio effects units (including compression units, delay units, graphic equalisers and reverberation units)

12

*

1 Jul 2005

Automated tape library systems (incorporating robotic controls and tape drives)

10

*

1 Jul 2005

Broadcast antennas

20

*

1 Jul 2005

Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other ‘glue’ assets)

12

*

1 Jul 2005

Cameras:

 

 

 

 Portable cameras (including camcorders, electronic  field production (EFP) and electronic news  gathering (ENG) cameras)

8

*

1 Jul 2005

 Studio cameras

10

*

1 Jul 2005

Camera control units

10

*

1 Jul 2005

Camera lens accessories (including adapters, filters, matte boxes and stabilisers)

12

*

1 Jul 2005

Camera lenses

12

*

1 Jul 2005

Camera mounting heads

15

*

1 Jul 2005

Camera mounts (including cranes, jibs, pedestals and tripods)

25

*

1 Jul 2005

Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit)

12

*

1 Jul 2005

Character and graphics generating assets – standalone (including character generators, paintboxes and stillstores)

10

*

1 Jul 2005

Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini‑disc players and recorders)

5

*

1 Jul 2005

Digital video effects (DVE) units – standalone

10

*

1 Jul 2005

Edit controllers (used in linear editing and audio post‑production)

8

*

1 Jul 2005

Hard disk recorders

5

*

1 Jul 2005

Intercommunication systems

15

*

1 Jul 2005

Lighting:

 

 

 

 Portable lighting

12

*

1 Jul 2005

 Studio lighting

15

*

1 Jul 2005

Lighting control systems

10

*

1 Jul 2005

Lighting grids – fixed

40

*

1 Jul 2005

Lighting hoists

15

*

1 Jul 2005

Microphones:

 

 

 

 Field or boom microphones

5

*

1 Jul 2005

 Miniature or ‘lapel’ microphones

5

*

1 Jul 2005

 Radio microphone systems (incorporating antennas,  miniature microphones, receivers and transmitters)

5

*

1 Jul 2005

 Studio or fixed microphones

10

*

1 Jul 2005

Microphone booms

10

*

1 Jul 2005

Microwave telecommunications assets – see Table A Telecommunications services (58010 to 58090)

 

 

 

Mobile production vehicles (excluding the assets contained within) – see Table B Motor vehicles and trailers

 

 

 

Monitors:

 

 

 

 Audio monitors

10

*

1 Jul 2005

 Video monitors:

 

 

 

  Cathode ray tube (CRT) monitors

8

*

1 Jul 2005

  LCD and Plasma monitors

5

*

1 Jul 2005

  Virtual monitor wall systems (including rear    projection monitor walls)

5

*

1 Jul 2005

Non‑linear editing systems (incorporating computer control, interface and hard disk system)

4

*

1 Jul 2005

Presentation automation systems

10

*

1 Jul 2005

Racks

20

*

1 Jul 2005

RF Modulation units

12

*

1 Jul 2005

Routing systems (incorporating control panels, hardware and switchers)

11

*

1 Jul 2005

Satellite telecommunications assets – see Table A Telecommunications services (58010 to 58090)

 

 

 

Servers (excluding data servers)

8

*

1 Jul 2005

Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors)

12

*

1 Jul 2005

Slow motion controllers

10

*

1 Jul 2005

Switchers (including master control, presentation and production switchers)

10

*

1 Jul 2005

Teleprompters

10

*

1 Jul 2005

Translators

15

*

1 Jul 2005

Transmission towers

40

*

1 Jul 2005

Transmitters

15

*

1 Jul 2005

Transmitting masts (for mobile production vehicles)

10

*

1 Jul 2005

Under monitor and tally display systems

10

*

1 Jul 2005

Videocassette recorders

5

*

1 Jul 2005

Videotape players and recorders

8

*

1 Jul 2005

 

Internet publishing and broadcasting

(57000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100)

 

 

 

 

Telecommunications services

(58010 to 58090)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Backbone network assets:

 

 

 

 Conduits

40

*

1 Jul 2003

 Cross connects (including digital and optical)

15

*

1 Jul 2003

 Multiplexers (including wave division, terminal, and  add‑drop)

15

*

1 Jul 2003

 Optical amplifiers

15

*

1 Jul 2003

 Optical fibre cables

25

*

1 Jul 2003

 Optical patch panels

25

*

1 Jul 2003

 Regenerators

15

*

1 Jul 2003

International telecommunications submarine cables

15

*

1 Jul 2002

Microwave radio telecommunications assets:

 

 

 

 Antennas (incorporating wave guide, pressurisation  unit, dehydrator and data cable):

 

 

 

  High capacity licensed microwave radio

10

*

1 Jul 2004

  Medium capacity licensed microwave radio

8

*

1 Jul 2004

  Low capacity licensed microwave radio

5

*

1 Jul 2004

 Microwave radio system including modulator,  demodulator, receiver, transmitter,  monitoring/supervisory system, RF filter:

 

 

 

  High capacity licensed microwave radio system   ≥ 68Mb

10

*

1 Jul 2004

  Medium capacity licensed microwave radio    system ≥ 16Mb to <68Mb

8

*

1 Jul 2004

  Low capacity licensed microwave radio system <   16Mb

5

*

1 Jul 2004

  Class licence microwave radio system (including   antenna)

3

*

1 Jul 2004

 Multiplexers

10

*

1 Jul 2004

 Towers (including guyed, lattice and steel or  concrete poles)

25

*

1 Jul 2004

Mobile telecommunications assets:

 

 

 

 Base station assets:

 

 

 

  Antennas, battery backup, radio     transmitters/receivers and rectifiers

6

*

1 Jul 2002

  Towers

25

*

1 Jul 2002

 Base station controller hardware

10

*

1 Jul 2002

 Microwave assets (including antennas, electronic  multiplexers and transmitters/receivers)

10

*

1 Jul 2002

 Mobile switching centre hardware

10

*

1 Jul 2002

Payphones (public telephones)

10

 

1 Jan 2001

Satellite communication assets:

 

 

 

 Communications satellites (geosynchronous orbit)

15

*

1 Jan 2005

 High power amplifiers

12

*

1 Jan 2005

 Multiplexers

10

*

1 Jan 2005

 Satellite antennas:

 

 

 

  Electronic components, external (including low    noise amplifiers)

8

*

1 Jan 2005

  Non‑tracking antenna systems (incorporating    data cables, dehydrators, pressurisation units,                                           and wave guides)

8

*

1 Jan 2005

  Tracking antenna systems (incorporating    antenna tracking motors, controllers, data                                           cables, dehydrators, gearboxes, pressurisation                             units and wave guides)

20

*

1 Jan 2005

 Satellite earth station electronic assets (including  bandwidth managers, decoders, demodulators  downconverters, encoders, filters, modulators,               receivers, transmitters and upconverters)

10

*

1 Jan 2005

 Satellite telemetry and control systems

15

*

1 Jan 2005

Telecommunications assets:

 

 

 

 Air‑conditioning units

5

*

1 Jul 2002

 Batteries, rectifiers

6

*

1 Jul 2002

 Racks

20

*

1 Jul 2003

 Equipment shelters (transportable)

25

*

1 Jul 2003

 

Library and other information services

(60100 to 60200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Libraries:

 

 

 

 Circulating (all classes of books)

10

 

1 Jan 2001

 Music lending

62/3

 

1 Jan 2001

 

FINANCIAL AND INSURANCE SERVICES

(62100 to 64200)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Banks:

 

 

 

 Demountable strongrooms

100

 

1 Jan 2001

 Portable safes

40

 

1 Jan 2001

 Strongroom doors

100

 

1 Jan 2001

 

RENTAL, HIRING AND REAL ESTATE SERVICES

(66110 to 67200)

 

Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry

Rental and hiring services (except real estate)

(66110 to 67200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Air Compressors:

 

 

 

 Compressors – reciprocating

7

*

1 Jul 2005

 Compressors – rotary screw

10

*

1 Jul 2005

Compaction:

 

 

 

 Compactors – flat plate

8

*

1 Jul 2005

 Compactors – vertical rammer

6

*

1 Jul 2005

Concreting assets:

 

 

 

 Brick/paving saws

5

*

1 Jul 2005

 Concrete demolition saws

3

*

1 Jul 2005

 Concrete kibble buckets

15

*

1 Jul 2005

 Concrete mixers

4

*

1 Jul 2008

 Concrete trowels:

 

 

 

  Ride on

7

*

1 Jul 2008

  Walk behind

5

*

1 Jul 2008

 Concrete surface preparation assets (including floor  grinders, planers and scarifers)

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 2005

Elevating work platforms (EWPs):

 

 

 

 Boom lifts (including knuckle and telescopic boom  lifts)

15

*

1 Jul 2015

 Personnel lifts

10

*

1 Jul 2015

 Scissor lifts

10

*

1 Jul 2015

Generators:

 

 

 

 Cables

5

*

1 Jul 2005

 Distribution boards

10

*

1 Jul 2005

 Diesel

10

*

1 Jul 2005

 Petrol

5

*

1 Jul 2005

 Generator with attached lighting plant

10

*

1 Jul 2005

Household assets:

 

 

 

 Clothes dryers

5

*

1 Jan 2006

 Digital video display (DVD) players

5

*

1 Jan 2006

 Dishwashers

8

*

1 Jan 2006

 Evaporative coolers, portable

5

*

1 Jan 2006

 Freezers

6

*

1 Jan 2006

 Microwave ovens

6

*

1 Jan 2006

 Refrigerators

6

*

1 Jan 2006

 Stereo systems (incorporating amplifiers, cassette  players, compact disc players, radios and speakers)

5

*

1 Jan 2006

 Surround sound systems (incorporating audio‑video  receivers and speakers)

5

*

1 Jan 2006

 Television sets

8

*

1 Jan 2006

 Vacuum cleaners, portable

5

*

1 Jan 2006

 Video cassette recorder systems (VCR)

5

*

1 Jan 2006

 Washing machines

6

*

1 Jan 2006

Ladders (including stepladders, work platforms extension ladders, trestles and planks):

 

 

 

 Aluminium

4

*

1 Jul 2015

 Fibreglass

4

*

1 Jul 2015

Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites)

10

*

1 Jul 2014

Power tools:

 

 

 

 Chainsaws

3

*

1 Jul 2005

 Hand tools – air

5

*

1 Jul 2005

 Hand tools – battery

3

*

1 Jul 2008

 Hand tools – electric

5

*

1 Jul 2005

 Jackhammers – air

7

*

1 Jul 2005

 Jackhammers – electric

3

*

1 Jul 2005

 Nail guns – air

3

*

1 Jul 2005

Recreational vehicles:

 

 

 

 Campervans and motorhomes:

 

 

 

  Vehicles having a gross vehicle mass greater    than 3 tonnes and 4WD vehicles

5

*

1 Jul 2015

  Vehicles having a gross vehicle mass of 3    tonnes or less

8

*

1 Jul 2015

 Caravans and camper trailers

12

*

1 Jul 2015

Scaffolding:

 

 

 

 Aluminium

5

*

1 Jul 2015

 Fibreglass

5

*

1 Jul 2015

 Steel

15

*

1 Jul 2015

Traffic management assets:

 

 

 

 Crash prevention assets:

 

 

 

  Barriers:

 

 

 

   Concrete

30

*

1 Jan 2006

   Plastic

5

*

1 Jan 2006

  Crash attenuators (truck mounted)

10

*

1 Jan 2006

 Road marking assets:

 

 

 

  < 100 litre capacity

5

*

1 Jan 2006

  100 to 500 litre capacity

9

*

1 Jan 2006

  > 500 litre capacity

11

*

1 Jan 2006

  Line grinders (walk behind)

5

*

1 Jan 2006

 Traffic management signs:

 

 

 

  Arrow boards

10

*

1 Jan 2006

  Speed observation signs

10

*

1 Jan 2006

  Traffic lights – mobile

10

*

1 Jan 2006

  Variable message signs

10

*

1 Jan 2006

 Static signage (including safety cones, barricades,  warning signs and bollards)

3

*

1 Jan 2006

Video recorder or equipment hiring

62/3

 

1 Jan 2001

Video tapes and games hiring

1/2

*

1 Jan 2001

Welders:

 

 

 

 Diesel

10

*

1 Jul 2005

 Electric

5

*

1 Jul 2005

 

Note where the terms ‘freestanding’ and ‘fixed’ are used in entries for residential property operators, they have the following meaning. Freestanding – items designed to be portable or movable. Any attachment to the premises is only for the item’s temporary stability. Fixed – annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability.

Residential property operators

(67110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Assets generally:

 

 

 

 Air conditioning assets (excluding ducting, pipes  and vents):

 

 

 

  Air handling units

20

*

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

  Condensing sets

15

*

1 Jul 2003

  Cooling towers

15

*

1 Jul 2003

  Damper motors (including variable air volume    box controller)

10

*

1 Jul 2003

  Fan coil units (connected to condensing set)

15

*

1 Jul 2003

  Mini split systems 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

 Ceiling fans

5

*

1 Jul 2004

 Clocks, electric

10

*

1 Jul 2004

 Digital video display (DVD) players

5

*

1 Jul 2004

 Door closers

10

*

1 Jul 2004

 Door stops, freestanding

10

*

1 Jul 2004

 Escalators (machinery and moving parts)

20

*

1 Jan 2003

 Evaporative coolers:

 

 

 

  Fixed (excluding ducting and vents)

20

*

1 Jul 2005

  Portable

10

*

1 Jul 2005

 Floor coverings (removable without damage):

 

 

 

  Carpet

10

 

1 Jan 2001

  Floating timber

15

*

1 Jul 2004

  Linoleum

10

 

1 Jan 2001

  Vinyl

10

 

1 Jan 2001

 Furniture, freestanding

131/3

 

1 Jan 2001

 Garbage bins

10

*

1 Jul 2004

 Garbage compacting systems (excluding chutes)

62/3

 

1 Jan 2001

 Generators

20

 

1 Jan 2001

 Gym assets:

 

 

 

  Cardiovascular

5

*

1 Jul 2004

  Resistance

10

*

1 Jul 2004

 Hand dryers, electrical

10

 

1 Jan 2001

 Heaters:

 

 

 

  Fixed:

 

 

 

   Electric

15

*

1 Jul 2004

   Gas:

 

 

 

    Ducted central heating unit

20

*

1 Jul 2004

    Other

15

*

1 Jul 2004

  Freestanding

15

*

1 Jul 2004

 Hot water systems (excluding piping):

 

 

 

  Electric

12

*

1 Jul 2004

  Gas

12

*

1 Jul 2004

  Solar

15

*

1 Jul 2004

 Intercom system assets

10

*

1 Jul 2004

 Lifts (including hydraulic and traction lifts)

30

*

1 Jan 2003

 Lights:

 

 

 

  Fittings (excluding hardwired)

5

*

1 Jul 2004

  Freestanding

5

*

1 Jul 2004

  Shades, removable

5

*

1 Jul 2004

 Linen

5

*

1 Jul 2004

 Master antenna television (MATV) assets:

 

 

 

  Amplifiers

10

*

1 Jul 2004

  Modulators

10

*

1 Jul 2004

  Power sources

10

*

1 Jul 2004

 Mirrors, freestanding

15

*

1 Jul 2004

 Radios

10

 

1 Jan 2001

 Rugs

7

*

1 Jul 2004

 Solar power generating system assets

20

*

1 Jul 2004

 Stereo systems (incorporating amplifiers, cassette  players, compact disc players, radios and speakers)

7

*

1 Jul 2004

 Surround sound systems (incorporating audio‑video  receivers and speakers)

10

*

1 Jul 2004

 Telecommunications assets:

 

 

 

  Cordless phones

4

*

1 Jul 2004

  Telephone hand sets

10

*

1 Jul 2004

  Telephone systems – see Table B Telephony

 

 

 

 Television antennas, freestanding

5

*

1 Jul 2004

 Television sets

10

*

1 Jul 2004

 Vacuum cleaners:

 

 

 

  Ducted:

 

 

 

   Hoses

10

*

1 Jul 2004

   Motors

10

*

1 Jul 2004

   Wands

10

*

1 Jul 2004

  Portable

10

 

1 Jan 2001

 Ventilation fans

20

*

1 Jul 2004

 Video cassette recorder systems (VCRs)

5

*

1 Jul 2004

 Water pumps

20

 

1 Jan 2001

 Window blinds, internal

10

*

1 Jul 2004

 Window curtains

6

*

1 Jul 2004

 Window shutters, automatic:

 

 

 

  Controls

10

*

1 Jul 2004

  Motors

10

*

1 Jul 2004

Bathroom assets:

 

 

 

 Accessories, freestanding (including shower  caddies, soap holders, toilet brushes)

5

*

1 Jul 2004

 Exhaust fans (including light/heating)

10

*

1 Jul 2004

 Heated towel rails, electric

10

*

1 Jul 2004

 Shower curtains (excluding curtain rods and  screens)

2

*

1 Jul 2004

 Spa bath pumps

20

*

1 Jul 2004

Fire control assets:

 

 

 

 Alarms:

 

 

 

  Heat

6

*

1 Jul 2004

  Smoke

6

*

1 Jul 2004

 Detection and alarm systems:

 

 

 

  Alarm bells

12

*

1 Jul 2004

  Detectors (including addressable manual call    points, heat, multi type and smoke)

20

*

1 Jul 2004

  Fire indicator panels

12

*

1 Jul 2004

 Emergency warning and intercommunication  systems (EWIS):

 

 

 

  Master emergency control panels

12

*

1 Jul 2004

  Speakers

12

*

1 Jul 2004

  Strobe lights

12

*

1 Jul 2004

  Warden intercom phones (WIPs)

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:

 

 

 

  AC variable speed drives

10

*

1 Jul 2004

  Pressurisation and extraction fans

25

*

1 Jul 2004

  Sensors

10

*

1 Jul 2004

Kitchen assets:

 

 

 

 Cook tops

12

*

1 Jul 2004

 Crockery

5

*

1 Jul 2004

 Cutlery

5

*

1 Jul 2004

 Dishwashers

10

*

1 Jul 2004

 Freezers

12

*

1 Jul 2004

 Garbage disposal units

10

*

1 Jul 2004

 Microwave ovens

10

*

1 Jul 2004

 Ovens

12

*

1 Jul 2004

 Range hoods

12

*

1 Jul 2004

 Refrigerators

12

*

1 Jul 2004

 Stoves

12

*

1 Jul 2004

 Water filters, electrical

15

*

1 Jul 2004

Laundry assets:

 

 

 

 Clothes dryers

10

*

1 Jul 2004

 Ironing boards, freestanding

7

*

1 Jul 2004

 Irons

5

*

1 Jul 2004

 Washing machines

10

*

1 Jul 2004

Outdoor assets:

 

 

 

 Automatic garage doors:

 

 

 

  Controls

5

*

1 Jul 2004

  Motors

10

*

1 Jul 2004

 Barbecue assets:

 

 

 

  Fixed barbecue assets:

 

 

 

   Sliding trays and cookers

10

*

1 Jul 2004

  Freestanding barbecues

5

*

1 Jul 2004

 Floor carpet (including artificial grass and matting)

5

*

1 Jul 2004

 Furniture, freestanding

5

*

1 Jul 2004

 Gardening watering installations:

 

 

 

  Control panels

5

*

1 Jul 2004

  Pumps

5

*

1 Jul 2004

  Timing devices

5

*

1 Jul 2004

 Garden lights, solar

8

*

1 Jul 2004

 Garden sheds, freestanding

15

*

1 Jul 2004

 Gates, electrical:

 

 

 

  Controls

5

*

1 Jul 2004

  Motors

10

*

1 Jul 2004

 Operable pergola louvres:

 

 

 

  Controls

15

*

1 Jul 2004

  Motors

15

*

1 Jul 2004

 Sauna heating assets

15

*

1 Jul 2004

 Sewage treatment assets:

 

 

 

  Controls

8

*

1 Jul 2004

  Motors

8

*

1 Jul 2004

 Spas:

 

 

 

  Fixed spa assets:

 

 

 

   Chlorinators

12

*

1 Jul 2004

   Filtration assets (including pumps)

12

*

1 Jul 2004

   Heaters (electric or gas)

15

*

1 Jul 2004

  Freestanding spas (incorporating blowers,    controls, filters, heaters and pumps)

17

*

1 Jul 2004

 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

 Tennis court assets:

 

 

 

  Cleaners

3

*

1 Jul 2004

  Drag brooms

3

*

1 Jul 2004

  Nets

5

*

1 Jul 2004

  Rollers

3

*

1 Jul 2004

  Umpire chairs

15

*

1 Jul 2004

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

 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 multiplexes)

5

*

1 Jul 2004

 Security systems:

 

 

 

  Code pads

5

*

1 Jul 2004

  Control panels

5

*

1 Jul 2004

  Detectors (including passive infra‑red, photo    sensors and vibration)

5

*

1 Jul 2004

  Global System for Mobiles (GSM) Units

5

*

1 Jul 2004

  Noise makers (including bells and sirens)

5

*

1 Jul 2004

 

Non-residential property operators

(67120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Commercial office building assets:

 

 

 

 Boilers

20

*

1 Jul 2005

 Boiler pumps

5

*

1 Jul 2005

 Building maintenance units

35

*

1 Jul 2005

 Carpets

8

*

1 Jul 2005

 Door control and motor drive system for automatic  sliding doors (incorporating chains, controls, motors               and sensors, but excluding doors)

15

*

1 Jul 2005

 Hot water installations (excluding commercial  boilers and piping)

15

*

1 Jul 2005

 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

  Lighting control systems (microprocessor based)

5

*

1 Jul 2014

  Uninterruptible power supply (UPS) systems:

 

 

 

   Line interactive types

5

*

1 Jul 2013

   On line double conversion types

10

*

1 Jul 2013

 Window blinds

20

*

1 Jul 2005

 

PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES

(69100 to 70000)

 

Scientific research services

(69100)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Scientific, medical and pharmaceutical research assets:

 

 

 

 Autoclaves:

 

 

 

  Bench top autoclaves

5

*

1 Jul 2014

  Others

10

*

1 Jul 2014

 Automated cell counters

5

*

1 Jul 2014

 Automated colony pickers

5

*

1 Jul 2014

 Balances

10

*

1 Jul 2014

 Biological safety cabinets

10

*

1 Jul 2014

 Cell harvesters

10

*

1 Jul 2014

 Centrifuges:

 

 

 

  Bench top centrifuges

5

*

1 Jul 2014

  Others

10

*

1 Jul 2014

 Computed tomography (CT) scanners

10

*

1 Jul 2014

 Digital cameras

3

*

1 Jul 2014

 DNA sequencers

5

*

1 Jul 2014

 Electrophoresis systems (incorporating power  supplies and tanks)

7

*

1 Jul 2014

 Electroporators

8

*

1 Jul 2014

 Fermenters

10

*

1 Jul 2014

 Flow cytometers

8

*

1 Jul 2014

 Freeze dryers

10

*

1 Jul 2014

 Freezers

10

*

1 Jul 2014

 Gel documentation systems

5

*

1 Jul 2014

 Glassware washers

8

*

1 Jul 2014

 Heating blocks

10

*

1 Jul 2014

 Homogenisers

7

*

1 Jul 2014

 Incubators

6

*

1 Jul 2014

 Liquid chromatography systems

5

*

1 Jul 2014

 Liquid nitrogen assets (including dewars and tanks)

10

*

1 Jul 2014

 Microscopes

10

*

1 Jul 2014

 Microtomes

10

*

1 Jul 2014

 Mixers

7

*

1 Jul 2014

 Nano spectrophotometers

8

*

1 Jul 2014

 Ovens

6

*

1 Jul 2014

 Peristaltic pumps

7

*

1 Jul 2014

 PH meters

7

*

1 Jul 2014

 Plate readers

5

*

1 Jul 2014

 Polymerase chain reaction (PCR) thermal cyclers

8

*

1 Jul 2014

 Real-time PCR detection machines

5

*

1 Jul 2014

 Refrigerators

8

*

1 Jul 2014

 Robotic systems (including robotic liquid handling  systems and robotic sampler systems)

5

*

1 Jul 2014

 Shakers

7

*

1 Jul 2014

 Sonicators (including water bath sonicators and  sonicators with probes)

7

*

1 Jul 2014

 Spectrophotometers (excluding nano  spectrophotometers)

10

*

1 Jul 2014

 Surface plasmon resonance (SPR) machines

5

*

1 Jul 2014

 Vacuum concentrators

7

*

1 Jul 2014

 Water baths (including refrigerated and shaking  water baths)

7

*

1 Jul 2014

 Water purification systems

8

*

1 Jul 2014

 

Surveying and mapping services

(69220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Airborne imaging (cameras)

7

*

1 Jul 2015

Automatic optical levels (dumpy levels)

7

*

1 Jul 2015

Controllers

4

*

1 Jul 2015

Digital (electronic) levels

5

*

1 Jul 2015

Echo sounders

5

*

1 Jul 2015

GNSS/GIS handhelds (asset receivers)

3

*

1 Jul 2015

GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS)

5

*

1 Jul 2015

Ground imaging (pole cameras)

5

*

1 Jul 2015

Laser detectors/receivers (rod-eye receivers)

4

*

1 Jul 2015

Laser distance measurers/meters (DISTOs)

4

*

1 Jul 2015

Laser levels:

 

 

 

 Grade laying (dial-in grade)

6

*

1 Jul 2015

 Laser plummets

5

*

1 Jul 2015

 Line and plumb/point and cross line

4

*

1 Jul 2015

 Pipe laying

6

*

1 Jul 2015

 Rotating

6

*

1 Jul 2015

 Tunnelling and plumbing

6

*

1 Jul 2015

Laser scanners – 3D (high definition surveying) - ground LIDAR

5

*

1 Jul 2015

Laser scanners - vehicle mounted - ground LIDAR

5

*

1 Jul 2015

LIDAR (airborne)

7

*

1 Jul 2015

Rail surveying assets:

 

 

 

 Mobile rail surveying equipment

5

*

1 Jul 2015

 Platform clearance gauges

6

*

1 Jul 2015

 Rail profile gauges

6

*

1 Jul 2015

Stereoplotters – digital/softcopy (hardware only)

10

*

1 Jul 2015

Tablets

4

*

1 Jul 2015

Theodolites (digital)

7

*

1 Jul 2015

Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations)

5

*

1 Jul 2015

Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets)

5

*

1 Jul 2015

Unmanned aerial vehicles (drones):

 

 

 

 Fixed wing

3

*

1 Jul 2015

 Rotary wing

2

*

1 Jul 2015

Unmanned surface vehicles

4

*

1 Jul 2015

Utility locator (underground service locator) assets:

 

 

 

 Ground penetrating radars (GPRs)

5

*

1 Jul 2015

 Magnetic locators

5

*

1 Jul 2015

 Service locators

5

*

1 Jul 2015

 Signal generators

5

*

1 Jul 2015

 Signal tracer for locators

4

*

1 Jul 2015

 

Advertising services

(69400)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Advertising signs - see Table B Advertising signs

 

 

 

 

Veterinary services

(69700)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Veterinarians’ assets:

 

 

 

 Anaesthesia machines

10

*

1 Jan 2004

 Animal blow dryers

5

*

1 Jan 2004

 Animal cages:

 

 

 

  Fibreglass, plastic and polyethylene cages

10

*

1 Jan 2004

  Stainless steel cages

20

*

1 Jan 2004

 Animal patient monitoring assets (including blood  pressure monitors, CO2 end‑tidal monitors, ECGs               and pulse oximeters)

7

*

1 Jan 2004

 Animal scales

7

*

1 Jan 2004

 Dental assets:

 

 

 

  Dental units

10

*

1 Jan 2004

  Ultrasonic scalers (standalone)

10

*

1 Jan 2004

 Diagnostic assets (including ophthalmoscope,  otoscope, handles and power supply)

10

*

1 Jan 2004

 Electrocautery units

10

*

1 Jan 2004

 Electroejaculators

6

*

1 Jan 2004

 Hydrobaths

8

*

1 Jan 2004

 Pathology assets: 

 

 

 

  Centrifuges

5

*

1 Jan 2004

  Laboratory analysers:

 

 

 

   Electrolyte analysers

4

*

1 Jan 2004

   Generally

5

*

1 Jan 2004

  Microscopes

10

*

1 Jan 2004

 Surgery lights

10

*

1 Jan 2004

 Tables and tubs

20

*

1 Jan 2004

 Ultrasound systems (incorporating scanner,  transducers, integrated computer and integrated  software)

5

*

1 Jan 2004

 X‑ray assets (excluding direct radiography assets):

 

 

 

  Mobile or portable x‑ray units

10

*

1 Jan 2004

  X‑ray processors – automatic

10

*

1 Jan 2004

 

Professional photographic services

(69910)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers)

3

*

1 Jul 2015

Camera lenses

5

*

1 Jul 2015

Digital cameras:

 

 

 

 Compact cameras (including point and shoot  cameras)

3

*

1 Jul 2015

 Compact system cameras (including bridge  cameras, micro four-thirds  cameras, mirrorless  cameras)

3

*

1 Jul 2015

 Medium format single lens reflex (SLR) camera  systems (including camera bodies and digital backs)

4

*

1 Jul 2015

 SLR cameras (including full-frame SLR cameras)

3

*

1 Jul 2015

Lighting assets:

 

 

 

 Electronic flash units (including compact  flash  heads, monolights):

 

 

 

  Portable

3

*

1 Jul 2015

  Studio lightings

5

*

1 Jul 2015

 Light meters

5

*

1 Jul 2015

 Light shaping tools (including modelling glass  protectors, reflectors and scrims, softboxes and  umbrellas)

3

*

1 Jul 2015

 Portable flash units (including flashguns)

2

*

1 Jul 2015

 Power packs (including battery packs and compact  flash generators)

4

*

1 Jul 2015

Support assets:

 

 

 

 Backdrop support systems (including background  elevation systems)

10

*

1 Jul 2015

 Bags and cases

5

*

1 Jul 2015

 Camera track sliders

2

*

1 Jul 2015

 Light stands (including boom arms)

5

*

1 Jul 2015

 Photographic printers/plotters

4

*

1 Jul 2015

 Tent and shooting tables

2

*

1 Jul 2015

 Tripods

5

*

1 Jul 2015

 Unmanned aerial vehicles (UAVs) - rotary

2

*

1 Jul 2015

 Wind machines

5

*

1 Jul 2015

 

ADMINISTRATIVE AND SUPPORT SERVICES

(72110 to 73200)

 

Building and other industrial cleaning services

(73110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators)

5

*

1 Jul 2010

Batteries, deep cycle (including those used in ride‑on polishers, scrubbers, sweepers and vacuum cleaners)

2

*

1 Jul 2010

Drying and restoration assets (including air movers and dehumidifiers)

5

*

1 Jul 2010

Extractors for carpet and upholstery cleaning:

 

 

 

 Spot extractors (including portable handheld and  brief case size extractors for stain removal)

3

*

1 Jul 2010

 Other (including walk behind and self‑contained  carpet extractors)

5

*

1 Jul 2010

 Truck or van mounted

10

*

1 Jul 2010

Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers):

 

 

 

 Portable

5

*

1 Jul 2010

 Ride‑on

5

*

1 Jul 2010

Pressure washers:

 

 

 

 Portable

4

*

1 Jul 2010

 Trailer or truck mounted

7

*

1 Jul 2010

Scrubbers, hard floor:

 

 

 

 Portable

5

*

1 Jul 2010

 Ride‑on

7

*

1 Jul 2010

Steam cleaners for sanitising floor and surfaces

5

*

1 Jul 2010

Sweepers, hard floor:

 

 

 

 Portable

5

*

1 Jul 2010

 Ride‑on

7

*

1 Jul 2010

 Road sweeper trucks (including sweepers)

10

*#

1 Jul 2010

Vacuum cleaners:

 

 

 

 Backpack and pull along machines

3

*

1 Jul 2010

 Other portable (including upright machines)

5

*

1 Jul 2010

 Ride‑on or stand on

7

*

1 Jul 2010

 

Gardening services

(73130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Arboriculture and gardening services:

 

 

 

 Blowers

3

*

1 Jan 2004

 Brushcutters (including whipper snippers)

2

*

1 Jan 2004

 Chainsaws (including pole pruners)

2

*

1 Jan 2004

 Elevating work platforms

15

*

1 Jan 2004

 Hand tools (including pruner, rake, hedge shears,  loppers and tree saws)

3

*

1 Jan 2004

 Hedge trimmers

4

*

1 Jan 2004

 Lawn edgers (excluding brushcutters)

4

*

1 Jan 2004

 Lawn mowers:

 

 

 

  Cylinder

7

*

1 Jan 2004

  Push (rotary)

2

*

1 Jan 2004

  Ride‑ons

5

*

1 Jan 2004

  Self propelled (rotary)

2

*

1 Jan 2004

 Stump grinders

5

*

1 Jan 2004

 Tractors

8

*

1 Jan 2004

 Tractor attachments:

 

 

 

  Roller mowers

4

*

1 Jan 2004

  Slashers

4

*

1 Jan 2004

 Trailers used to carry tree and grass clippings

5

*

1 Jan 2004

 Tree climbing assets:

 

 

 

  Climbing hardware (including carabineers, figure   of 8 and lowering pullies)

1

*

1 Jan 2004

  Climbing spurs

10

*

1 Jan 2004

  Friction lowering devices

10

*

1 Jan 2004

  Harness

3

*

1 Jan 2004

  Ropes

1

*

1 Jan 2004

 Wood chippers

8

*

1 Jan 2004

 

Packaging services

(73200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Fruit and vegetables pack houses assets used off farm:

 

 

 

 Banana assets:

 

 

 

  Air rams

3

*

1 Jul 2008

  Bunch lines

10

*

1 Jul 2008

  Choppers/mulchers

4

*

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

 General assets:

 

 

 

  Bins

5

*

1 Jul 2008

  Bin tippers

15

*

1 Jul 2008

  Conveyors (including elevators)

10

*

1 Jul 2008

  Drying tunnels

15

*

1 Jul 2008

  Fungicide units

10

*

1 Jul 2008

  Receival hoppers (including water dumps)

10

*

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

10

*

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

 Packing assets (including bagging and wrapping  machines)

10

*

1 Jul 2008

 Scales (excluding platform scales)

5

*

1 Jul 2008

 Tree nuts assets:

 

 

 

  Crackers

7

*

1 Jul 2008

  Drying silos

15

*

1 Jul 2008

  Separating assets (including air separators,    trommels and vibrating screens)

10

*

1 Jul 2008

 

EDUCATION AND TRAINING

(80100 to 82200)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Kindergarten furniture and play equipment

5

 

1 Jan 2001

 

HEALTH CARE AND SOCIAL ASSISTANCE

(84010 to 87900)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Medical assets (used in common across all health care industry segments):

 

 

 

 Benchtop sterilisers

5

*

1 Jul 2003

 Benchtop ultrasonic cleaners

7

*

1 Jul 2003

 Clinical furniture

10

*

1 Jul 2003

 X‑ray viewers

10

*

1 Jul 2003

 

Hospitals

(84010 to 84020)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Hospital assets:

 

 

 

 Anaesthesia machines

10

*

1 Jan 2003

 Angiography assets:

 

 

 

 Image acquisition systems (incorporating computers  with digital subtraction capability, digital cameras,               monitors and integrated software)

4

*

1 Jul 2002

  Image intensifiers

7

*

1 Jul 2002

  Patient gantries or tables, patient monitoring    assets, positioning assets and pressure                                           injectors

10

*

1 Jul 2002

 Cell savers and cell separators

7

*

1 Jan 2003

 Colposcopes

10

*

1 Jan 2003

 Defibrillators

10

*

1 Jan 2003

 Diathermy and cautery machines/electrosurgical  generators

10

*

1 Jan 2003

 Endoscopic surgery assets (excluding disposable  accessories):

 

 

 

  Arthroscopic fluid management systems

7

*

1 Jan 2003

  Endoscopes (flexible and rigid) and endoscopic   surgical instruments

4

*

1 Jan 2003

  Endoscopic camera systems:

 

 

 

   Beam splitters and light sources

10

*

1 Jan 2003

   Printers, video cameras, video camera     adaptors, couplers and heads, video image                                           capture systems and video processors

5

*

1 Jan 2003

   Still cameras

7

*

1 Jan 2003

   Video monitors and video recorders

7

*

1 Jan 2003

  Endoscopic electrosurgical generators

10

*

1 Jan 2003

  Endoscopic lasers

10

*

1 Jan 2003

  Endoscopic ultrasound systems (incorporating    scanner, transducers/probes, integrated                                           computer and integrated software)

5

*

1 Jan 2003

 Haemodialysis machines

7

*

1 Jan 2003

 Head lights

7

*

1 Jan 2003

 Hospital furniture:

 

 

 

  Beds:

 

 

 

   Electronic

7

*

1 Jan 2003

   Mechanical

10

*

1 Jan 2003

  Bedside cabinets/lockers, carts and poles,    blanket warming cabinets, blood warming                                           cabinets, medical refrigerators and overbed                                           tables

10

*

1 Jan 2003

 Infusion pumps:

 

 

 

  General, pain management and rapid

8

*

1 Jan 2003

  Syringe driven

6

*

1 Jan 2003

 Insufflators

10

*

1 Jan 2003

 Lithotriptors used for extra‑corporeal shock wave  lithotripsy

7

*

1 Jan 2003

 Mechanical assist assets:

 

 

 

  Calf and cuff compression devices

8

*

1 Jan 2003

  Cardiac bypass and heart lung machines

8

*

1 Jan 2003

  Intra‑aortic balloon pumps

8

*

1 Jan 2003

  Ventricular assist heart pumps

8

*

1 Jan 2003

 Natal care assets (including incubators, infant  warmers and mobile infant warmers)

7

*

1 Jan 2003

 Operating tables and attachments:

 

 

 

  Electronic

10

*

1 Jan 2003

  Mechanical

13

*

1 Jan 2003

 Operating theatre lights

8

*

1 Jan 2003

 Pan flushers

10

*

1 Jan 2003

 Patient hoists and lifters

10

*

1 Jan 2003

 Patient monitoring assets:

 

 

 

  Bedside monitoring systems

7

*

1 Jan 2003

  Cardiac monitors

7

*

1 Jan 2003

  ECGs (electrocardiographs)

7

*

1 Jan 2003

  Foetal monitors

7

*

1 Jan 2003

  Pulse oximeters

7

*

1 Jan 2003

  Vital signs monitors

7

*

1 Jan 2003

 Patient warming assets (excluding disposable  accessories):

 

 

 

  Fluid warmers

10

*

1 Jan 2003

  Forced air patient warmers

10

*

1 Jan 2003

 Smoke evacuators

8

*

1 Jan 2003

 Sterilisation and autoclave processing assets:

 

 

 

  Drying cabinets

10

*

1 Jan 2003

  Endoscope sterilisers and disinfectors

5

*

1 Jan 2003

  Flash sterilisers

10

*

1 Jan 2003

  Instrument washers

10

*

1 Jan 2003

  Pre‑vacuum sterilisers

10

*

1 Jan 2003

  Ultrasonic cleaners and baths

7

*

1 Jan 2003

 Surgical instruments:

 

 

 

  Hand held manually operated instruments

8

*

1 Jan 2003

  Powered instruments (including drills, saws,    shavers, non‑disposable instrument accessories                             and power sources)

7

*

1 Jan 2003

  Ultrasonic aspirators

10

*

1 Jan 2003

  Ultrasonic scalpels

10

*

1 Jan 2003

 Surgical lasers (excluding ophthalmic surgical  lasers)

10

*

1 Jan 2003

 Surgical microscopes

10

*

1 Jan 2003

 Ultrasonic bladder scanners

10

*

1 Jan 2003

 Ultrasonic needle guides

10

*

1 Jan 2003

 Ultrasound systems (incorporating scanner,  transducers, integrated computer and integrated  software) used by cardiologists, obstetricians and               vascular surgeons

5

*

1 Jul 2002

 Ventilators:

 

 

 

  Fixed

7

*

1 Jan 2003

  Portable

5

*

1 Jan 2003

 Wheelchairs

10

*

1 Jan 2003

 

Dental services

(85310)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Dentists’ assets:

 

 

 

 Air abrasion units

10

*

1 Jul 2003

 Air compressors

10

*

1 Jul 2003

 Amalgamators

7

*

1 Jul 2003

 Amalgam separators

7

*

1 Jul 2003

 Computerised (CAD/CAM) ceramic restoration  systems:

 

 

 

  Imaging units

7

*

1 Jul 2003

  Milling units

5

*

1 Jul 2003

 Curing lights (halogen)

5

*

1 Jul 2003

 Dental chairs

10

*

1 Jul 2003

 Dental instruments:

 

 

 

  Hand‑held manually operated instruments

3

*

1 Jul 2003

  Handpieces (driven by compressed air,    compressed gas or electricity)

3

*

1 Jul 2003

 Dental lasers:

 

 

 

  Hard tissue and soft tissue lasers

7

*

1 Jul 2003

  Soft tissue and whitening lasers

7

*

1 Jul 2003

  Soft tissue lasers

10

*

1 Jul 2003

 Dental loupes

10

*

1 Jul 2003

 Dental operating lights

10

*

1 Jul 2003

 Dental units

10

*

1 Jul 2003

 Dental x‑ray assets:

 

 

 

  Conventional x‑ray film systems (incorporating    control boxes, swing arms and x‑ray heads, but                             excluding OPG systems)

15

*

1 Jul 2003

  Digital x‑ray systems (including intra‑oral storage   phosphor plate systems and intra‑oral digital                                           sensor systems)

7

*

1 Jul 2003

  Intra‑oral x‑ray film processors

10

*

1 Jul 2003

 Handpiece cleaners

5

*

1 Jul 2003

 Intra‑oral camera systems (incorporating camera  and integrated processor/docking station)

7

*

1 Jul 2003

 Nitrous oxide sedation units

20

*

1 Jul 2003

 Oral surgical motors

5

*

1 Jul 2003

 Suction units

10

*

1 Jul 2003

 Ultrasonic scalers (standalone)

10

*

1 Jul 2003

 

Optometry and optical dispensing

(85320)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Optical assets:

 

 

 

 Automatic refractometers/keratometers

5

*

1 Jan 2004

 Cameras (including anterior segment cameras,  retinal cameras, fundus cameras):

 

 

 

  Analogue

8

*

1 Jan 2004

  Digital

4

*

1 Jan 2004

 Colour vision testers (automated)

8

*

1 Jan 2004

 Corneal topography systems

5

*

1 Jan 2004

 Examination chairs

10

*

1 Jan 2004

 Glaucoma diagnostic assets (including ocular  coherence tomographs (OCTs), scanning laser  ophthalmoscopes and scanning laser polarimeters)

5

*

1 Jan 2004

 Keratometers (Ophthalmometers):

 

 

 

  Automated

5

*

1 Jan 2004

  Manual

12

*

1 Jan 2004

 Ophthalmic surgery assets:

 

 

 

  Microkeratome

3

*

1 Jan 2004

  Ophthalmic cryo surgery systems

5

*

1 Jan 2004

  Ophthalmic diathermy surgery systems

5

*

1 Jan 2004

  Ophthalmic lasers:

 

 

 

   Non‑refractive

10

*

1 Jan 2004

   Refractive (including eye  tracking systems)

4

*

1 Jan 2004

  Phacoemulsification systems

4

*

1 Jan 2004

  Pupillometers (used for refractive surgery)

5

*

1 Jan 2004

  Vitrectomy systems

4

*

1 Jan 2004

  Wave front analysers

4

*

1 Jan 2004

 Ophthalmic viewers

5

*

1 Jan 2004

 Ophthalmoscopes:

 

 

 

  Direct (including power supply)

8

*

1 Jan 2004

  Indirect

9

*

1 Jan 2004

 Optical dispensing assets – see Table A  Photographic, optical and ophthalmic equipment  manufacturing (24110)

 

 

 

 Refraction units (including examination chair,  instrument arms, table and light source)

10

*

1 Jan 2004

 Refractometers (automated)

5

*

1 Jan 2004

 Slit lamp biomicroscopes:

 

 

 

  Hand‑held

9

*

1 Jan 2004

  Mounted

12

*

1 Jan 2004

 Telemedicine digital imaging systems (excluding imaging devices)

4

*

1 Jan 2004

 Tonometers:

 

 

 

  Contact tonometers:

 

 

 

   Applanation:

 

 

 

    Hand‑held

6

*

1 Jan 2004

    Mounted

8

*

1 Jan 2004

   Electronic

6

*

1 Jan 2004

  Non‑contact tonometers:

 

 

 

   Hand‑held

5

*

1 Jan 2004

   Table mounted

8

*

1 Jan 2004

 Trial lens sets

20

*

1 Jan 2004

 Ultrasound diagnostic assets (including A‑scan  biometers, A/B scan biometers, B‑scan biometers,               laser interference biometers, pachymeters and               ultrasound biomicroscopes (UBMs))

5

*

1 Jan 2004

 Visual acuity testing assets:

 

 

 

  Automated vision testers

6

*

1 Jan 2004

  Manual vision testers (phoropters)

12

*

1 Jan 2004

  Visual acuity charts (illuminated)

10

*

1 Jan 2004

  Visual acuity chart projectors (automated)

8

*

1 Jan 2004

 Visual field testing assets (perimeters) – automated

5

*

1 Jan 2004

 

Pathologist and other pathology services

(85202 and 85209)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Pathologists’ assets:

 

 

 

 Batch slide stainer

6

*

1 Jan 2002

 Bio hazard chambers

10

*

1 Jan 2002

 Centrifuges

5

*

1 Jan 2002

 Incubators

6

*

1 Jan 2002

 Laboratory analysers

5

*

1 Jan 2002

 Microscopes

10

*

1 Jan 2002

 Rotary microtomes

6

*

1 Jan 2002

 Tissue embedding systems

6

*

1 Jan 2002

 Tissue processors

6

*

1 Jan 2002

 

Podiatry services

(85399)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Podiatrists’ assets:

 

 

 

 Computerised orthoses manufacturing assets:

 

 

 

  Carving mills

7

*

1 Jul 2003

  Contact pin digitisers

7

*

1 Jul 2003

 Doppler vascularscopes

5

*

1 Jul 2003

 Electric nail drills:

 

 

 

  Dust extraction drills

7

*

1 Jul 2003

  Portable dust extraction drills

5

*

1 Jul 2003

  Water and alcohol based spray drills

4

*

1 Jul 2003

 Examination/magnifying lamps

10

*

1 Jul 2003

 Footrests

10

*

1 Jul 2003

 Gait analysis assets:

 

 

 

  Computerised systems (incorporating in‑shoe    pressure analysis or platform based pressure                                           mats, integrated hardware and integrated                                           software)

4

*

1 Jul 2003

  Non‑computerised: 

 

 

 

   Treadmills

10

*

1 Jul 2003

   Video cameras

5

*

1 Jul 2003

   Video monitors and video recorders

7

*

1 Jul 2003

 Orthotic benchtop grinders

6

*

1 Jul 2003

 Patient chairs

12

*

1 Jul 2003

 Podiatric instruments

3

*

1 Jul 2003

 Vacuum presses

3

*

1 Jul 2003

 Vascular neurological assessment assets:

 

 

 

  Monofilaments

2

*

1 Jul 2003

  Tuning forks

10

*

1 Jul 2003

 

Radiology and diagnostic imaging services

(85201, 85203 and 85209)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Radiologists’ diagnostic imaging assets:

 

 

 

 Bone densitometry (BMD) systems (incorporating  either whole body scanners, integrated computer  and integrated software, or spine and hip scanners,               holding devices, integrated computers and               integrated software)

10

*

1 Jul 2002

 Computed radiography (CR) digitisers

4

*

1 Jul 2002

 Computed tomography (CT) systems (incorporating  scanners, integrated computers and integrated               software)

10

*

1 Jul 2002

 Film digitisers

4

*

1 Jul 2002

 Fluoroscopy assets (excluding direct radiography  assets):

 

 

 

  Fixed systems (incorporating buckies,    generators, screening tables and suspensions)

15

*

1 Jul 2002

  Image acquisition systems (incorporating    computers, digital cameras, integrated software                             and monitors)

4

*

1 Jul 2002

  Image intensifiers

7

*

1 Jul 2002

  Mobile systems (incorporating buckies,    generators, screening tables and suspensions)

10

*

1 Jul 2002

 Magnetic resonance imaging (MRI) systems  (incorporating scanners, cooling systems, radio  frequency coil accessories, integrated computer and               integrated software)

7

*

1 Jul 2002

 Mammography systems (incorporating either prone  core biopsy scanners, quality assurance equipment,               stereotaxis, integrated computers and integrated               software, or conventional upright scanners, quality               assurance equipment, stereotaxis, integrated               computer and integrated software)

7

*

1 Jul 2002

 Nuclear medicine systems (incorporating cameras,  gantries, collimators, integrated computers,  integrated software and hot lab equipment, but               excluding Positron Emission Tomography (PET)               systems)

10

*

1 Jul 2002

 Orthopantomography (OPG) systems (incorporating  scanners, integrated computers and integrated               software)

15

*

1 Jul 2002

 Patient archival and communication systems  (PACS)

4

*

1 Jul 2002

 Processing assets:

 

 

 

  Daylight imaging processors

9

*

1 Jul 2002

  Dry laser imaging processors

8

*

1 Jul 2002

  Wet laser imaging processors

10

*

1 Jul 2002

 Teleradiology assets (excluding the imaging device)

4

*

1 Jul 2002

 Ultrasound systems (incorporating scanner,  transducers, integrated computer and integrated  software)

5

*

1 Jul 2002

 X‑ray assets (excluding direct radiography assets):

 

 

 

  Fixed systems (incorporating buckies, control    panels, generators, screening table,                                                         suspensions, tube column and x‑ray tube)

15

*

1 Jul 2002

  Image intensifier

7

*

1 Jul 2002

  Mobile systems (incorporating buckies, control    panels, generators, screening table,                                                         suspensions, tube column and x‑ray tube)

10

*

1 Jul 2002

 

Specialist medical services n.e.c

(85129)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Neurologists’ assets:

 

 

 

 Electroencephalography (EEG) systems  (incorporating electrodes, amplifiers, integrated  software and integrated computers)

5

*

1 Jul 2003

 Electromyography (EMG) systems (incorporating  electrodes, amplifiers, integrated software and  integrated computers)

5

*

1 Jul 2003

Thoracic physicians’ assets:

 

 

 

 Body plethysmographs (incorporating flow sensors,  gas analysers, integrated software and integrated               computers)

7

*

1 Jul 2003

 Continuous positive airway pressure (CPAP) and  variable positive airway pressure (VPAP) systems

7

*

1 Jul 2003

 Lung function analysis exercise systems  (incorporating flow sensors, treadmills or  ergometers, ECGs, pulse oximeters, integrated               software and integrated computers)

7

*

1 Jul 2003

 Lung function analysis systems (incorporating flow  sensors, gas analysers, integrated software and               integrated computers)

7

*

1 Jul 2003

 Spirometers

7

*

1 Jul 2003

 Sleep laboratory systems (incorporating amplifiers,  sensors, integrated CPAP monitors, integrated               carbon dioxide monitors, integrated pulse oximeters,               integrated computers and integrated software)

7

*

1 Jul 2003

 

Nursing home operation

(86011)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Beds:

 

 

 

 Electronic

7

*

1 Jul 2004

 Mechanical

10

*

1 Jul 2004

Bedside cabinets/lockers, carts and poles and overbed tables

10

*

1 Jul 2004

Commodes

10

*

1 Jul 2004

Nurse call systems

7

*

1 Jul 2004

Pan flushers

10

*

1 Jul 2004

Patient hoists and lifters

10

*

1 Jul 2004

Patient monitoring assets

7

*

1 Jul 2004

Patient scales

10

*

1 Jul 2004

Shower chairs

7

*

1 Jul 2004

Trolleys

10

*

1 Jul 2004

Wheelchairs

10

*

1 Jul 2004

 

 

 

 

ARTS AND RECREATION SERVICES

(89100 to 92099)

 

Heritage activities

(89100 to 89220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Museum displays in aircraft/war museums

100

 

1 Jan 2001

Parks and gardens:

 

 

 

 Lion parks:

 

 

 

  Animal cages and sheds

20

 

1 Jan 2001

  Animal huts

10

 

1 Jan 2001

 Planetarium domes

331/3

 

1 Jan 2001

 Sea life centres:

 

 

 

  Fibreglass aquarium tanks

20

 

1 Jan 2001

  Ketches

131/3

 

1 Jan 2001

  TV audio systems

10

 

1 Jan 2001

 

Creative and performing arts activities

(90010 to 90030)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Theatre equipment:

 

 

 

 Accessories (theatrical – wigs, costumes etc)

5

 

1 Jan 2001

 

Health and fitness centres and gymnasia operation

(91110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Health and fitness centre operation assets:

 

 

 

 Cardiovascular training machines:

 

 

 

  Cross trainers, steppers and treadmills

4

*

1 Jul 2012

  Exercise bicycles (including spin bicycles,    upright and recumbent bicycles)

4

*

1 Jul 2012

  Rowing machines

5

*

1 Jul 2012

 Free weight training assets:

 

 

 

  Barbells, dumbbells, kettle bells, weight plates    and storage racks

6

*

1 Jul 2012

  Benches (including abdominal crunch,    adjustable, declined, inclined and flat benches)

8

*

1 Jul 2012

 Resistance training machines (including abdomen,  arm, back, chest, hip, leg, shoulder and multiple               training machines)

8

*

1 Jul 2012

 Support assets:

 

 

 

  Audio visual entertainment assets (including    amplifiers, audio speakers, digital disc players                                           and televisions)

4

*

1 Jul 2012

  Fans (including wall mounted)

5

*

1 Jul 2012

  Lockers

8

*

1 Jul 2012

  Platform scales

5

*

1 Jul 2012

 

Sport and recreation services

(91121 to 91390)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Amusement machines and equipment:

 

 

 

 Coin-operated amusement machines:

 

 

 

  Children’s rides

5

*

1 Jul 2001

  Convertible video games/simulators (cabinet)

51/2

*

1 Jul 2001

  Dedicated video games/simulators

31/2

*

1 Jul 2001

  Interchangeable video game kits

1

*

1 Jul 2001

  Juke boxes (compact disc)

10

*

1 Jul 2001

  Photo-image machines

31/2

*

1 Jul 2001

  Pinball machines

31/2

*

1 Jul 2001

  Pool/billiard tables

10

*

1 Jul 2001

  Redemption games (prizes/tickets)

51/2

*

1 Jul 2001

  Table games (including air hockey, soccer etc)

51/2

*

1 Jul 2001

 Billiard tables

40

 

1 Jan 2001

 Rides and devices (fixed or mobile):

 

 

 

  Chair-o-planes

15

*

1 Jan 2002

  Children’s indoor soft playgrounds

5

*

1 Jan 2002

  Children’s rides (designed for the carriage of    children less than 8 years old)

15

*

1 Jan 2002

  Ferris wheels

25

*

1 Jan 2002

  Free falls (including giant drop and tower of    terror)

25

*

1 Jan 2002

  Inflatables (including jumping castles)

5

*

1 Jan 2002

  Overhead transit devices (including chair lifts    and cabin lifts)

25

*

1 Jan 2002

  Roller coasters:

 

 

 

   Non-powered (including corkscrew loop,     looping coasters and mini roller coasters –                                                         wild cat, madmouse)

25

*

1 Jan 2002

   Powered (including tornado)

15

*

1 Jan 2002

  Round rides with or without additional motions    (including merry-go-rounds)

15

*

1 Jan 2002

  Self-drive non-powered gravity rides (including    toboggans and bob-sleds):

 

 

 

   Track

20

*

1 Jan 2002

   Vehicle

5

*

1 Jan 2002

  Self-drive powered rides (including dodgems    and go-karts):

 

 

 

   Track

15

*

1 Jan 2002

   Vehicle

5

*

1 Jan 2002

  Simulators

10

*

1 Jan 2002

  Swinging rides (including pirate ship, spaceloop,   and rainbow)

15

*

1 Jan 2002

  Trains, tracked or trackless (including tractor    trains and miniature railways)

10

*

1 Jan 2002

  Water rides

20

*

1 Jan 2002

  Water slides (gravity powered)

20

*

1 Jan 2002

Bowling centres (plant and equipment):

 

 

 

 Bowling alleys (timber – including ball return tracks,  gutters, pit signals and terminals)

131/3

 

1 Jan 2001

 Bowling balls

5

 

1 Jan 2001

 Carpets

4

 

1 Jan 2001

 Masking units

10

 

1 Jan 2001

 Pin setters and pin spotters

10

 

1 Jan 2001

 Other equipment

131/3

 

1 Jan 2001

Golf courses (miniature):

 

 

 

 Carpets on stairways

3

 

1 Jan 2001

 Lighting plant, electric motors, moving parts

20

 

1 Jan 2001

 Lighting standards

40

 

1 Jan 2001

Marina operation:

 

 

 

 Boat cradles

10

*

1 Jul 2002

 Boat storage racks

10

*

1 Jul 2002

 Forklifts

11

*

1 Jul 2002

 Marina – wet berths (incorporating piling, decking  and floating pontoons)

20

*

1 Jul 2002

 Mooring buoys

10

*

1 Jul 2002

 Travel lifts

15

*

1 Jul 2002

Racehorses

10

 

1 Jan 2001

Racing cars

2

 

1 Jan 2001

Shuffle boards

10

 

1 Jan 2001

Skating rink plant:

 

 

 

 Fittings (open air)

20

 

1 Jan 2001

 General freezing plant and equipment

131/3

 

1 Jan 2001

 Hired ice skating boots

5

 

1 Jan 2001

 Roller skates

5

 

1 Jan 2001

 Surface (synthetic panels)

10

 

1 Jan 2001

Ski equipment (skis, boots and stocks for hiring to public)

3

 

1 Jan 2001

Ski maintenance machines

131/3

 

1 Jan 2001

Space theatre domes

331/3

 

1 Jan 2001

Tennis court surfaces:

 

 

 

 Bitumen

20

 

1 Jan 2001

 Plexipave

20

 

1 Jan 2001

 Synthetic lawn

10

 

1 Jan 2001

Trampolines

10

 

1 Jan 2001

 

Gambling activities

(92010 to 92099)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Poker/gaming machines

7

*

1 Jul 2009

Totalisators:

 

 

 

 Computer equipment

10

 

1 Jan 2001

 Ancillary equipment (eg ticket issuing machines)

131/3

 

1 Jan 2001

 

OTHER SERVICES

(94110 to 96030)

 

Automotive repair and maintenance

(94110 to 94199)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Automotive and heavy vehicle repair and maintenance assets:

 

 

 

 Air conditioning assets:

 

 

 

  Refrigerant leak detectors

3

*

1 Jul 2011

  Refrigerant management systems

5

*

1 Jul 2011

  Refrigerant recovery machine

5

*

1 Jul 2011

  Refrigerant recovery and recycling machines

5

*

1 Jul 2011

  Vacuum pumps

5

*

1 Jul 2011

 Air tools including ratchet guns

2

*

1 Jul 2011

 Automatic transmission flush and fill machines

5

*

1 Jul 2011

 Axle and ball joint play testers or shakers

10

*

1 Jul 2011

 Battery chargers

5

*

1 Jul 2011

 Battery testers

5

*

1 Jul 2011

 Brake disc and drum grinding lathes:

 

 

 

  Fixed

10

*

1 Jul 2011

  Portable on‑car

5

*

1 Jul 2011

 Brake fluid testers

5

*

1 Jul 2011

 Brake shoe riveters

5

*

1 Jul 2011

 Brake system flushers

5

*

1 Jul 2011

 Compressed air assets:

 

 

 

  Air compressors:

 

 

 

   Reciprocating

10

*

1 Jul 2011

   Rotary screw

10

*

1 Jul 2011

   Rotary vane

10

*

1 Jul 2011

  Air driers and dehumidifiers

10

*

1 Jul 2011

  Air receivers

10

*

1 Jul 2011

  Hose reels

3

*

1 Jul 2011

  Reticulation lines:

 

 

 

   Aluminium

15

*

1 Jul 2011

   Copper

20

*

1 Jul 2011

   Polyethylene

15

*

1 Jul 2011

   Steel

10

*

1 Jul 2011

 Continuous diesel engine particulate testers

5

*

1 Jul 2011

 Cooling system flushers

5

*

1 Jul 2011

 Decelerometer brake testers

7

*

1 Jul 2011

 Diagnostic assets:

 

 

 

  Diagnostic and roller dynamometers,     performance and emissions testers

10

*

1 Jul 2011

  Engine analysers

5

*

1 Jul 2011

  Electrical test benches

10

*

1 Jul 2011

  Fuel injection pump test benches

5

*

1 Jul 2011

  Oscilloscopes

10

*

1 Jul 2011

  Scan tools

5

*

1 Jul 2011

 Diesel engine emission testers

5

*

1 Jul 2011

 Drill presses

15

*

1 Jul 2011

 Drive-on plate brake, steering and suspension   testing machines

10

*

1 Jul 2011

 Drive-on shock absorber testers

10

*

1 Jul 2011

 Dual wheel removers

8

*

1 Jul 2011

 Effluent treatment systems incorporating motors,  electronic circuitry, pumps, and separators

8

*

1 Jul 2011

 Engine cranes

10

*

1 Jul 2011

 Exhaust gas analysers for petrol engines:

 

 

 

  Computer operated

5

*

1 Jul 2011

  Standalone

10

*

1 Jul 2011

 Exhaust stands

11

*

1 Jul 2011

 Flywheel grinders

13

*

1 Jul 2011

 Hand tools

10

*

1 Jul 2011

 Headlight testers

7

*

1 Jul 2011

 Hydraulic brake hose machines

5

*

1 Jul 2011

 Hydraulic presses

10

*

1 Jul 2011

 Jacks:

 

 

 

  Floor jacks:

 

 

 

   Used for car and light truck repairs

3

*

1 Jul 2011

   Used for heavy vehicle repairs

5

*

1 Jul 2011

  Transmission jacks:

 

 

 

   Used for car and light truck repairs

8

*

1 Jul 2011

   Used for heavy vehicle repairs

5

*

1 Jul 2011

  Vehicle positioning jacks

3

*

1 Jul 2011

 Lathes

20

*

1 Jul 2011

 Measuring assets:

 

 

 

  Micrometers

10

*

1 Jul 2011

  Tension wrenches

5

*

1 Jul 2011

  Tyre pressure gauges

5

*

1 Jul 2011

 Noise level meters

5

*

1 Jul 2011

 Oil and grease delivery systems:

 

 

 

  Bunding:

 

 

 

   Polyethylene pallets

5

*

1 Jul 2011

   Rubber

3

*

1 Jul 2011

  Distribution lines:

 

 

 

   Polyethylene

5

*

1 Jul 2011

   Rubber

3

*

1 Jul 2011

   Steel

10

*

1 Jul 2011

  Guns and pumps

3

*

1 Jul 2011

  Reels:

 

 

 

   Plastic

3

*

1 Jul 2011

   Steel

7

*

1 Jul 2011

  Tanks (including waste oil tanks)

20

*

1 Jul 2011

 Oil filter crushers

10

*

1 Jul 2011

 Parts cleaners and washers

7

*

1 Jul 2011

 Pipe and tube benders

10

*

1 Jul 2011

 Pipe and tube saws and cutters

10

*

1 Jul 2011

 Power steering flushing systems

5

*

1 Jul 2011

 Pressure washers

4

*

1 Jul 2011

 Sand blasters

7

*

1 Jul 2011

 Spring compressors

5

*

1 Jul 2011

 Stillages

15

*

1 Jul 2011

 Storage shelving

10

*

1 Jul 2011

 Toolbox roller cabinets

7

*

1 Jul 2011

 Trolleys

10

*

1 Jul 2011

 Truck brake imbalance testers

5

*

1 Jul 2011

 Tyre conveyors:

 

 

 

  Horizontal

10

*

1 Jul 2011

  Vertical

8

*

1 Jul 2011

 Tyre fitting machines

5

*

1 Jul 2011

 Tyre inflation cages

10

*

1 Jul 2011

 Tyre inflators (automatic and manual)

3

*

1 Jul 2011

 Tyre spreaders

8

*

1 Jul 2011

 Vehicle hoists:

 

 

 

  Used for car and light truck repairs

10

*

1 Jul 2011

  Used for heavy vehicle repairs

20

*

1 Jul 2011

 Vehicle service and inspection lane assets:

 

 

 

  Control consoles

10

*

1 Jul 2011

  Data collection devices (including bar code    readers, mobile recorders and transponders)

5

*

1 Jul 2011

  Floor unit assets:

 

 

 

   Axle and ball joint play testers or shakers

10

*

1 Jul 2011

   Roller brake testers

10

*

1 Jul 2011

   Shock absorber testers

10

*

1 Jul 2011

   Side slip testers

10

*

1 Jul 2011

   Speedometer tester

10

*

1 Jul 2011

   Suspension play detectors

10

*

1 Jul 2011

 Vehicle special tools

5

*

1 Jul 2011

 Waste oil evacuators

5

*

1 Jul 2011

 Welders:

 

 

 

  Electric

10

*

1 Jul 2011

  Oxy‑acetylene

10

*

1 Jul 2011

 Wheel alignment machines

7

*

1 Jul 2011

 Wheel balancing machines

5

*

1 Jul 2011

 Wheel balancing plates, flanges and finger adaptors

5

*

1 Jul 2011

 Wheel lifters

5

*

1 Jul 2011

 Wheel lifter incorporating tyre spreaders

8

*

1 Jul 2011

 Work platform ladders

10

*

1 Jul 2011

 

Automotive body, paint and interior repair n.e.c.

(94129)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Car wash and detailing assets:

 

 

 

 Activation and entry station assets including bay  controllers, pay station assets and bank note  change machines

10

*

1 Jul 2009

 Automatic car wash assets including rollover and  tunnel washes:

 

 

 

  Friction washer system assets including gantry,   rails and arches and driers

10

*

1 Jul 2009

  Touch free pressure washer system assets    including gantry, rails and arches and driers

10

*

1 Jul 2009

  Car conveyor system assets (incorporating    correlators, sensors, tracks and rails)

15

*

1 Jul 2009

 Detailing assets:

 

 

 

  Steam cleaners

10

*

1 Jul 2009

  Vacuum cleaners

10

*

1 Jul 2009

 Hand and self serve car wash assets:

 

 

 

  Ceiling and wall booms

10

*

1 Jul 2009

 Large vehicle wash assets: 

 

 

 

  Hoists

20

*

1 Jul 2009

  Side brush cleaning system assets

10

*

1 Jul 2009

 Support assets:

 

 

 

  Door controls and motor drive systems for rapid   roller doors (incorporating chains, controls,                                           motors and sensors, but excluding doors)

10

*

1 Jul 2009

  Plant room assets:

 

 

 

   Air compressors

 

 

 

    Compressors – reciprocating

7

*

1 Jul 2009

    Compressors – screw

10

*

1 Jul 2009

   Boilers

20

*

1 Jul 2009

   Control systems

10

*

1 Jul 2009

   Pumps

12

*

1 Jul 2009

  Water treatment assets:

 

 

 

   Filter system assets including reverse     osmosis

10

*

1 Jul 2009

   Tanks

20

*

1 Jul 2009

 Vending machines

5

*

1 Jul 2009

Smash repair assets:

 

 

 

 Air compressors

10

*

1 Jul 2009

 Dust extraction systems:

 

 

 

  Metal arms

15

*

1 Jul 2009

  Stationary vacuum dust collection units

5

*

1 Jul 2009

 Frame straightening assets: 

 

 

 

  Aligning benches

15

*

1 Jul 2009

  Chassis measuring assets:

 

 

 

   Computerised

10

*

1 Jul 2009

   Manual

10

*

1 Jul 2009

 Hoists

20

*

1 Jul 2009

 Painting assets:

 

 

 

  Buffing machines

3

*

1 Jul 2009

  Infrared paint dryers:

 

 

 

   Heating arches

20

*

1 Jul 2009

   Mobile

7

*

1 Jul 2009

  Sanders

3

*

1 Jul 2009

  Spectrophotometers

4

*

1 Jul 2009

  Spray bake ovens

12

*

1 Jul 2009

  Spray guns

3

*

1 Jul 2009

  Spray gun washing machines

5

*

1 Jul 2009

 Vacuum dust collection mobile units

3

*

1 Jul 2009

 Waste water filtering system assets:

 

 

 

  Oil and water separators

15

*

1 Jul 2009

  Pumps

5

*

1 Jul 2009

  Tanks

15

*

1 Jul 2009

 Water pressure cleaners

3

*

1 Jul 2009

 Welders

5

*

1 Jul 2009

 

Other machinery and equipment repair and maintenance

(94290)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets:

 

 

 

 Field service assets:

 

 

 

  Assets used in field service that are not listed    under this sub-heading - use any relevant                                           determination listed under Workshop assets                                           below

 

 

 

  Air compressors

8

*

1 Jul 2015

  Cranes

10

*

1 Jul 2015

  Cutting machines

8

*

1 Jul 2015

  Diagnostic assets

5

*

1 Jul 2015

  Lathes

5

*

1 Jul 2015

  Line boring machines

10

*

1 Jul 2015

  Milling machines

8

*

1 Jul 2015

  Turning machines

8

*

1 Jul 2015

  Trailers:

 

 

 

   Generally (including comb trailers and tilt    trailers) – see Table B Motor vehicles and                                                         trailers

 

 

 

   Service trailers (incorporating built-in hoses,    built-in pumps, built-in tanks etc)

10

*

1 Jul 2015

 Workshop assets:

 

 

 

  Air conditioning service assets (including    refrigerant management/charging stations,                                           refrigerant recovery machines, refrigerant                                           recovery and recycling machines and vacuum                                           pumps)

5

*

1 Jul 2015

  Air compression assets (including air dryers, air   receivers, compressors and packaged air                                           compression systems)

10

*

1 Jul 2015

  Battery chargers

5

*

1 Jul 2015

  Battery load testers

5

*

1 Jul 2015

  Bending machines:

 

 

 

   Folders

15

*

1 Jul 2015

   Pipe and tube benders

10

*

1 Jul 2015

   Press brakes

20

*

1 Jul 2015

  Brake shoe riveting machines

5

*

1 Jul 2015

  Brake testers (including in-ground and mobile    roller brake testers)

10

*

1 Jul 2015

  Boring machines (including floor borers, jib    borers, horizontal and vertical boring machines)

15

*

1 Jul 2015

  Diagnostic, measuring and testing assets:

 

 

 

   Generally (including co-ordinate measuring    machines, dynamometers, electrical testers,                                           flow meters, hardness testers, hydraulic                                                         testers and multimeters)

10

*

1 Jul 2015

   Laptop diagnostic systems:

 

 

 

    Laptops - see Table B Computers,      Laptops

 

 

 

    Machine interface units

3

*

1 Jul 2015

   Tyre pressure gauges

5

*

1 Jul 2015

   Vehicle specific diagnostic assets

5

*

1 Jul 2015

  Drilling machines (including drill presses,    magnetic drills, pedestal drills and radial arm                                           drills)

10

*

1 Jul 2015

  Flange facers

5

*

1 Jul 2015

  Forklift attachments

10

*

1 Jul 2015

  Forklifts

11

*

1 Jul 2015

  Grinding machines (including gear grinding    machines)

10

*

1 Jul 2015

  Guillotine shears

15

*

1 Jul 2015

  Heat treatment assets (including furnaces and    quenches)

15

*

1 Jul 2015

  Hydraulic hose crimpers

10

*

1 Jul 2015

  Lathes:

 

 

 

   CNC lathes

10

*

1 Jul 2015

   Manual lathes

20

*

1 Jul 2015

  Lifting assets:

 

 

 

   Cranes:

 

 

 

    Jib cranes (including column/wall      mounted, floor mounted/freestanding and                                                         portable jib cranes)

15

*

1 Jul 2015

    Overhead cranes

25

*

1 Jul 2015

    Pick & carry cranes/yard cranes

10

*

1 Jul 2015

    Portable cranes generally (including      engine cranes, engine hoists, floor                                                                       cranes, mobile gantries, shop cranes etc)

15

*

1 Jul 2015

   Hoists

10

*

1 Jul 2015

   Jacks (including air hydraulic jacks, hydro     pneumatic jacks, floor jacks, transmission                                                         jacks, trolley jacks and truck jacks)

5

*

1 Jul 2015

   Scissor lifts

15

*

1 Jul 2015

   Vehicle lifters (including mobile column lifts    and post hoists)

20

*

1 Jul 2015

  Machining centres

10

*

1 Jul 2015

  Milling machines (including bed mills and    universal mills)

10

*

1 Jul 2015

  Oil recovery, service and treatment assets:

 

 

 

   Collection vessels/tanks

20

*

1 Jul 2015

   Dangerous goods containers

15

*

1 Jul 2015

   Pumps

5

*

1 Jul 2015

  Painting assets:

 

 

 

   Buffing machines

3

*

1 Jul 2015

   Paint agitators

3

*

1 Jul 2015

   Space heaters

10

*

1 Jul 2015

   Spray booths

15

*

1 Jul 2015

   Spray gun washing machines

5

*

1 Jul 2015

  Parts washing machines

7

*

1 Jul 2015

  Pipe cutting machines

10

*

1 Jul 2015

  Plasma cutters

10

*

1 Jul 2015

  Presses:

 

 

 

   Hydraulic presses

10

*

1 Jul 2015

   Punch  and shear machines

15

*

1 Jul 2015

  Saws (including band saws and cold cut saws)

10

*

1 Jul 2015

  Stands (including axle stands, engine stands    and transmission stands)

10

*

1 Jul 2015

  Storage assets (including racking, shelving,    safety cabinets and storage cabinets)

10

*

1 Jul 2015

  Surface preparation assets:

 

 

 

   Abrasive blasting assets:

 

 

 

    Abrasive blasting machines       (incorporating blasting pots, hoses,                                                                       nozzles, valves etc)

10

*

1 Jul 2015

    Abrasive recovery/recycling machines      and associated equipment (including                                                                       storage hoppers)

12

*

1 Jul 2015

    Blast booths/chambers

12

*

1 Jul 2015

    Dust collection and ventilation systems

12

*

1 Jul 2015

   Pressure cleaners/washers

4

*

1 Jul 2015

  Toolboxes and toolbox roller cabinets

7

*

1 Jul 2015

  Tooling:

 

 

 

   Moulds

7

*

1 Jul 2015

   Press brake dies

10

*

1 Jul 2015

   Tooling for lathes, machining centres, milling    machines and other machine tools

7

*

1 Jul 2015

   Vehicle specific specialised tooling

5

*

1 Jul 2015

   Workholding devices (including jigs and     fixtures)

7

*

1 Jul 2015

  Tools:

 

 

 

   Hand tools (manually operated)

10

*

1 Jul 2015

   Hand held power tools (air, battery and     electric)

3

*

1 Jul 2015

   Power packs

5

*

1 Jul 2015

   Torque/tension wrenches

5

*

1 Jul 2015

   Torque wrench pumps (pneumatic and     electric driven)

5

*

1 Jul 2015

  Trolleys (including powered and electrodrive    trolleys)

10

*

1 Jul 2015

  Turning machines

10

*

1 Jul 2015

  Waste water recovery and treatment assets:

 

 

 

   Grease traps

10

*

1 Jul 2015

   Pumps

5

*

1 Jul 2015

   Tanks and separators

15

*

1 Jul 2015

  Waterjet cutting machines

10

*

1 Jul 2015

  Weight scales(corner weight)

10

*

1 Jul 2015

  Welding assets:

 

 

 

   Welders (including arc, MIG, TIG, multi     process and oxy-acetylene welders/cutters)

10

*

1 Jul 2015

   Weld tables and positioners (including rotary    tables)

10

*

1 Jul 2015

   Welding helmets incorporating respirators

3

*

1 Jul 2015

   Wire feeders

5

*

1 Jul 2015

  Wheel service assets:

 

 

 

   Bead breaker kits

5

*

1 Jul 2015

   Tyre changers

5

*

1 Jul 2015

   Wheel aligners

7

*

1 Jul 2015

   Wheel balancers

5

*

1 Jul 2015

   Wheel handlers and lifters

5

*

1 Jul 2015

   Wheel play detectors

10

*

1 Jul 2015

  Work benches and tables

15

*

1 Jul 2015

 

Hairdressing and beauty services

(95110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Beauty industry assets:

 

 

 

 Electrical treatment assets:

 

 

 

  Faradic, galvanic, high frequency and multi    function units

10

*

1 Jul 2010

  Light therapy units (including intense pulse light   systems)

10

*

1 Jul 2010

  Micro dermabrasion units

5

*

1 Jul 2010

 Hydrotherapy assets:

 

 

 

  Spa capsules

10

*

1 Jul 2010

  Vichy shower units

10

*

1 Jul 2010

  Wet tables

10

*

1 Jul 2010

 Massage and treatments beds:

 

 

 

  Dry hydrotherapy (including flotation)

7

*

1 Jul 2010

  Electronic

7

*

1 Jul 2010

  Non electronic (including folding)

10

*

1 Jul 2010

 Reception furniture, freestanding (including lobby  chairs, desks, lounges, sofas and tables)

10

*

1 Jul 2010

 Sterilisation processing assets (including autoclaves  and hot towel cabinets)

5

*

1 Jul 2010

Hairdressing industry assets:

 

 

 

 Barber chairs

15

*

1 Jul 2010

 Coffee making machines (including espresso and  drip filter type)

5

*

1 Jul 2010

 Cutting chairs (including styling chairs and cutting  stools)

10

*

1 Jul 2010

 Cutting and styling workstations, freestanding

10

*

1 Jul 2010

 Display shelving, freestanding

10

*

1 Jul 2010

 Hairdryers and heat accelerator machines  (excluding hand held)

15

*

1 Jul 2010

 Reception furniture (including lobby chairs, desks,  lounges, sofas and tables)

10

*

1 Jul 2010

 Shampoo units and wash lounges, freestanding

10

*

1 Jul 2010

 

Funeral, crematorium and cemetery services

(95200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Funeral directors’ plant

20

 

1 Jan 2001

 

Laundry and dry cleaning services

(95310)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Carpet, upholstery and rug cleaning services assets:

 

 

 

 Air purifiers, deodorising and mould remediation  assets (including air filtering machines, air  scrubbers and ozone generators)

5

*

1 Jul 2010

 Carpet cleaning assets, portable (including rotary  scrubbers and encapsulation machines)

5

*

1 Jul 2010

 Drying and restoration assets (including air movers  and dehumidifiers)

5

*

1 Jul 2010

 Extractors for carpet and upholstery cleaning:

 

 

 

  Spot extractors (including portable handheld and   brief case size extractors for stain removal)

3

*

1 Jul 2010

  Others (including walk behind and self‑contained   carpet extractors)

5

*

1 Jul 2010

  Truck or van mounted

10

*

1 Jul 2010

 Vacuum cleaners:

 

 

 

  Backpack and pull along machines

3

*

1 Jul 2010

  Other portable cleaners (including upright    machines)

5

*

1 Jul 2010

Dry cleaning and laundry assets:

 

 

 

 Dry cleaning machines

12

*

1 Jul 2011

 Washers:

 

 

 

  Continuous batch washer systems (including    washers, moisture extraction units and dryers)

17

*

1 Jul 2011

  Extractors, standalone

12

*

1 Jul 2011

Drying assets:

 

 

 

 Tumble dryers, standalone

12

*

1 Jul 2011

 Tunnel dryers and garment finishers (including  steam cabinets)

15

*

1 Jul 2011

Finishing assets:

 

 

 

 Flatwork processing assets (including automatic  pickers, feeders, folders and stackers)

13

*

1 Jul 2011

 Garment finishers (including collar and cuff presses,  form finishers, pant toppers and puff irons)

10

*

1 Jul 2011

 Presses (including flat, utility and scissor legger  presses):

 

 

 

  Air operated, semi automatic

15

*

1 Jul 2011

  Manual

20

*

1 Jul 2011

 Roller ironers

17

*

1 Jul 2011

Support assets:

 

 

 

 Air vacuum units, standalone

10

*

1 Jul 2011

 Control systems

10

*

1 Jul 2011

 Heat seal machines for labelling laundry items

10

*

1 Jul 2011

 Hot water systems

12

*

1 Jul 2011

 Ironing and spotting boards and tables:

 

 

 

  Vacuum operated

10

*

1 Jul 2011

  Non vacuum operated

15

*

1 Jul 2011

 Laundry handling assets:

 

 

 

  Conveyors and garment sorting and storage    systems

15

*

1 Jul 2011

  Hoppers

20

*

1 Jul 2011

  Monorail and bag loading systems

20

*

1 Jul 2011

  Tipplers

10

*

1 Jul 2011

 Pipes

20

*

1 Jul 2011

 Soap dispenser machines

20

*

1 Jul 2011

 Trolleys and bins:

 

 

 

  Generally

10

*

1 Jul 2011

  Stainless steel

15

*

1 Jul 2011

 Waste water treatment and recycling system assets:

 

 

 

  Filters (including carbon and sand)

10

*

1 Jul 2011

  Lint shakers (including circular vibratory    screens)

20

*

1 Jul 2011

  Ozone generators and ultra violet sterilisers

7

*

1 Jul 2011

  Pumps

5

*

1 Jul 2011

  Tanks

20

*

1 Jul 2011

 

Photographic film processing

(95320)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Mini lab

10

 

1 Jan 2001

Photo engraving plant:

 

 

 

 Automatic (dark room) cameras

10

 

1 Jan 2001

 General plant

20

 

1 Jan 2001

 Powderless etching machines

10

 

1 Jan 2001

 Power operated proofing presses

131/3

 

1 Jan 2001

Photo lab (one-hour service)

10

 

1 Jan 2001

 


Schedule

Table B as at 1 July 2015

Effective lives (Asset categories)

 

A

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose:

 

 

 

 Relocatable homes and tourist park cabins constructed with chassis

20

*

1 Jul 2015

 Other accommodation units (eg manufactured  homes)

30

*

1 Jul 2015

Advertising signs:

 

 

 

 Billboard assets:

 

 

 

  Billboard lighting:

 

 

 

   HID/Metal halide lighting systems

5

*

1 Jul 2015

   LED lighting systems (including solar     powered LED lighting systems)

10

*

1 Jul 2015

   Solar power generating assets – see     Table B Solar photovoltaic electricity                                                         generation system assets

 

 

 

  Billboard steel structures (incorporating    electrical systems, footings, scaffolding and                                           walking platforms and steel frame sign panels)

20

*

1 Jul 2015

  Computer hardware – see Table B Computers

 

 

 

  Digital LED screens

6

*

1 Jul 2015

  Electronic message centre (EMC) units

3

*

1 Jul 2015

  Mobile billboard assets:

 

 

 

   Digital LED screens

4

*

1 Jul 2015

   Mobile billboard trucks and trailers - see     Table B Motor vehicles and trailers

 

 

 

 Floor mounted internal advertising panels (used in  airports and shopping centres etc)

7

*

1 Jul 2015

 Kiosks and other external standalone advertising  panel structures

15

*

1 Jul 2015

 LED advertising screens (used in office tower  foyers etc)

5

*

1 Jul 2015

 Wall mounted advertising panels (used in  airports, rail concourses and platforms, shopping  centres etc):

 

 

 

  Digital LED advertising panels

5

*

1 Jul 2015

  Static advertising panels

10

*

1 Jul 2015

Air compression assets:

 

 

 

 Air compression assets generally (including air  compressors, air dryers and air receivers)

15

*

1 Jul 2014

 Air compressors (portable):

 

 

 

  Compressors – reciprocating

7

*

1 Jul 2014

  Compressors – rotary screw

10

*

1 Jul 2014

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  controllers)

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 systems up to 20KW (including ceiling,  floor and high wall split systems)

10

*

1 Jul 2003

 Packaged air conditioning units

15

*

1 Jul 2003

 Pumps

20

*

1 Jul 2003

 Room units

10

*

1 Jul 2003

Aircraft:

 

 

 

 Aeroplanes:

 

 

 

  General use

20

*#

1 Jul 2002

  Used predominantly for agricultural spraying or   agricultural dusting

10

*#

1 Jul 2002

 Helicopters:

 

 

 

  General use

20

*#

1 Jul 2002

  Used predominantly for mustering, agricultural    spraying or agricultural dusting

10

*#

1 Jul 2002

Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc):

 

 

 

 Electrically and petrol-driven units

7

*

1 Jul 2013

 Pneumatically-driven units

15

*

1 Jul 2013

Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers)

100

*

1 Jul 2013

Automatic teller machines

8

*

1 Jul 2001

 

B

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Bending machines (bar, angle and rod)

10

*

1 Jul 2008

Block and brick elevators, portable

10

*

1 Jul 2008

Boilers

20

*

1 Jul 2005

Boom gates:

 

 

 

 Electromechanically operated boom gates

7

*

1 Jul 2013

 Hydraulically operated boom gates

10

*

1 Jul 2013

 

C

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Car parking (hydraulic elevated platforms and hoists including control equipment)

10

 

1 Jan 2001

Compaction:

 

 

 

 Compactors – flat plate

8

*

1 Jul 2008

 Compactors – vertical rammer

6

*

1 Jul 2008

Computers:

 

 

 

 Generally

4

*

1 Jan 2001

 Laptops

3

*

1 Jan 2001

 Raised access floors in computer data rooms and  server rooms

40

*

1 Jul 2014

Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps)

5

*

1 Jul 2014

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

Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives)

10

*

1 Jul 2015

Cranes (gantry and overhead)

25

*

1 Jul 2014

Curtains and drapes

6

*

1 Jul 2004

 

D

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Digital cameras:

 

 

 

 Camera lenses

5

*

1 Jul 2015

 Medium format single lens reflex (SLR) system  (including camera bodies and digital backs)

4

*

1 Jul 2015

 Others

3

*

1 Jul 2015

Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors)

15

*

1 Jul 2005

Dozers/front end loaders

9

*

1 Jul 2002

Drink dispensing machines

10

*

1 Jul 2005

Drones – see Table B Unmanned aerial vehicles

 

 

 

 

E

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Employee time and attendance recorders (including bundy clocks, time clocks etc):

 

 

 

 Computerised time and attendance recorders  (including fingerprint and face recognition systems  and swipe card digital time clock systems)

10

*

1 Jul 2013

 Standalone electronic time and attendance  recorders (card based etc)

10

*

1 Jul 2013

Escalators (machinery and their moving parts)

20

*

1 Jan 2003

 

F

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Fences:

 

 

 

 Portable electric fences

20

*

1 Jul 2014

 Wire mesh (demountable used for partitioning  purposes, including portable electric fences)

20

*

1 Jul 2014

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:

 

 

 

  AC variable speed drives

10

*

1 Jul 2004

  Pressurisation and extraction fans

25

*

1 Jul 2004

  Sensors

10

*

1 Jul 2004

Floor coverings - linoleum and vinyl (removable without damage)

10

*

1 Jul 2013

Fogging machines (insecticide), including cold foggers and thermal foggers:

 

 

 

 Portable

6

*

1 Jul 2013

 Vehicle mounted

10

*

1 Jul 2013

Forklifts

11

*

1 Jul 2002

Forklift battery chargers

11

*

1 Jul 2013

Formwork, beams and props, steel

10

*

1 Jul 2008

Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself)

40

*

1 Jul 2014

 

G

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Generators (see Table B Power supply assets)

 

 

 

 

H

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Hand dryers (electrical)

10

*

1 Jul 2013

Hand tools (manually operated)

10

*

1 Jul 2014

 

J

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Judges’ robes:

 

 

 

 Ceremonial robes

15

*

1 Jul 2013

 Working robes

10

*

1 Jul 2013

 

L

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Laboratory assets used in quality control, sample checking etc:

 

 

 

 Automated and electronically based laboratory  assets (including analysers, refractometers,  spectrometry machines etc)

7

*

1 Jul 2014

 Other laboratory assets (including autoclaves,  centrifuges, microscopes, ovens etc)

10

*

1 Jul 2014

Laser cutting machines

10

*

1 Jul 2014

Levels:

 

 

 

 Automatic optical levels (dumpy levels)

7

*

1 Jul 2015

 Laser levels:

 

 

 

  Grade laying (dial-in grade)

6

*

1 Jul 2015

  Laser plummets

5

*

1 Jul 2015

  Line and plumb/point and cross line

4

*

1 Jul 2015

  Pipe laying

6

*

1 Jul 2015

  Rotating

6

*

1 Jul 2015

  Tunnelling and plumbing

6

*

1 Jul 2015

Lift slab assets (incorporating spreader bars, clutches, pulleys and cables)

5

*

1 Jul 2008

Libraries (professional)

10

*

1 Jul 2014

Lifts (including dumbwaiters, hydraulic lifts and traction lifts)

30

*

1 Jan 2003

Lighting control systems (microprocessor based)

5

*

1 Jul 2014

Livestock, being working beasts and beasts of burden (including camels and horses) used in a business other than primary production

15

*

1 Jul 2014

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

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Machine tools (grinding machines, lathes, milling machines etc):

 

 

 

 CNC and NC based machines

10

*

1 Jul 2014

 Conventional or manual machines

20

*

1 Jul 2014

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

Motor graders

10

*

1 Jul 2002

Motor vehicles and trailers:

 

 

 

 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 Jul 2015

 Garbage compactor trucks - see Table A Solid waste collection services (29110)

 

 

 

 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

 Motorcycles (including courier motorcycles and  mailbox delivery motorcycles)

7

*

1 Jul 2015

 Scooters

3

*

1 Jul 2015

 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:

 

 

 

   Aluminium, galvanised steel, galvanised    hot dipped steel and powder coated trailers

10

*

1 Jul 2015

   Mild steel trailers (painted and unpainted)

5

*

1 Jul 2015

 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations)

15

*#

1 Jan 2005

Moving walks

20

*

1 Jan 2003

Musical instruments and associated equipment:

 

 

 

 Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands)

62/3

*

1 Jan 2001

 Brass instruments

10

*

1 Jan 2001

 Keyboard instruments (acoustic)

10

*

1 Jan 2001

 Keyboard instruments (electric)

5

*

1 Jan 2001

 Percussion instruments

5

*

1 Jan 2001

 Stringed instruments

10

*

1 Jan 2001

 Woodwind instruments

10

*

1 Jan 2001

 

O

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Office furniture, freestanding:

 

 

 

 Bookcases:

 

 

 

  Metal

20

*

1 Jul 2005

  Timber

15

*

1 Jul 2005

 Cabinets (including credenzas, cupboards, filing,  mapping, mobile, stationery and storage type):

 

 

 

  Metal

20

*

1 Jul 2005

  Timber/laminated

15

*

1 Jul 2005

 Chairs

10

*

1 Jul 2005

 Desks

20

*

1 Jul 2005

 Mobile storage units (compactus type)

25

*

1 Jul 2005

 Reception assets (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

Office machines and equipment:

 

 

 

 Electronic whiteboards

6

*

1 Jan 2001

 Enveloping machines

6

*

1 Jan 2001

 Facsimile machines

5

*

1 Jan 2001

 Letter folding and inserting machines (including  envelope inserters and letter inserters - desktop/low  volume units)

5

*

1 Jul 2013

 Mailing machines

5

*

1 Jan 2001

 Multi function machines (includes fax, copy, print and scan functions)

5

*

1 Jan 2001

 Photo copying machines

5

*

1 Jan 2001

 Projectors (including lenses)

5

*

1 Jul 2014

 Shredders

15

*

1 Jul 2005

 Trolleys

15

*

1 Jul 2005

 Whiteboards

10

*

1 Jul 2005

 

P

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

Partitions (demountable)

20

*

1 Jul 2005

Platform scales

15

*

1 Jul 2014

Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income:

 

 

 

 Floor and wall tiles

20

*

1 Jul 2015

 Generally (including basins, bidets, sinks, toilets,  urinals etc)

20

*

1 Jul 2015

 Tapware (including taps, mixers and shower heads  and assemblies)

15

*

1 Jul 2015

Pneumatic air tube systems

10

*

1 Jul 2013

Point of sale assets:

 

 

 

 Cash registers, standalone type

10

*

1 Jul 2005

 Cash transfer system assets, pneumatic type  (including printer circuit 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

Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites)

15

*

1 Jul 2014

Powder coating machines and systems (automatic and manual)

10

*

1 Jul 2014

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) systems

15

*

1 Jul 2013

 Generators, portable (incorporating attached engine  management and generator monitoring  instruments):

 

 

 

  Diesel

10

*

1 Jul 2008

  Petrol

5

*

1 Jul 2008

 Private electricity line assets (where used for a  specified purpose):

 

 

 

  Distribution lines:

 

 

 

   Combination of overhead and underground

47½

*

1 Jul 2014

   Overhead (incorporating poles - concrete,     wood, steel or stobie - and electrical                                                         equipment the responsibility of the private                                                         landholder such as conductors; cross arms                                           etc)

45

*

1 Jul 2014

   Underground (incorporating cables, fittings     and ground pad mounted transformers)

50

*

1 Jul 2014

  Service cables, overhead

40

*

1 Jul 2014

  Service cables, underground

50

*

1 Jul 2014

 Storage batteries

15

*

1 Jul 2013

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

Public address and paging system assets (including amplifiers, audio speakers and microphones)

12

*

1 Jul 2005

 

R

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Refrigeration assets:

 

 

 

 Compressors, condensers, evaporators etc

15

*

1 Jul 2014

 Insulation panels used in cool or freezer rooms

40

*

1 Jul 2014

Robots (industrial)

10

*

1 Jul 2014

 

S

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Saws, bench and mitre, portable

7

*

1 Jul 2008

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

 Ballistic and blast resistant screens and barriers  (including fixed and rising types) not forming part of  the building

20

*

1 Jul 2014

 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

 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) units

5

*

1 Jul 2004

  Noise maker (including alarms and bells)

5

*

1 Jul 2004

Sewing machines

10

*

1 Jan 2014

Signage for business identification (including lighting for signs)

10

*

1 Jul 2005

Silos:

 

 

 

 Bulk handling:

 

 

 

  Ancillary mechanical assets (including augers,    bucket elevators, conveyors etc)

15

*

1 Jul 2014

  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

Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps)

17

*

1 Jul 2014

Spray booths

15

*

1 Jul 2014

Stacks (chimney stacks, exhaust stacks, flues etc):

 

 

 

 Concrete stacks (including concrete reinforced  stacks)

30

*

1 Jul 2014

 Flare stacks

25

*

1 Jul 2014

 Reinforced plastic stacks

25

*

1 Jul 2014

 Steel stacks (steel flues)

20

*

1 Jul 2014

Suitcases

10

*

1 Jul 2013

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 Jul 2014

Synthetic lawn surfaces

5

*

1 Jul 2014

 

T

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Tarpaulins

5

*

1 Jul 2014

Telephony:

 

 

 

 Mobile phones

3

*

1 Jul 2014

 Telephone systems (including analogue and digital  telephone  systems, PABX/PBX systems,               key/commander systems, VoIP systems and hybrid               telephone               systems such as IP-PBX systems etc)

7

*

1 Jul 2015

Television sets

10

*

1 Jul 2014

Tractors

12

*

1 Jul 2007

Trailers – see Table B Motor vehicles and trailers

 

 

 

Two-way radios:

 

 

 

 Base stations

6

*

1 Jul 2014

 Mobile units

6

*

1 Jul 2014

 Portable units

3

*

1 Jul 2014

 Repeaters

7

*

1 Jul 2014

 

U

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Unmanned aerial vehicles (drones):

 

 

 

 Fixed wing

3

*

1 Jul 2015

 Rotary wing

2

*

1 Jul 2015

 

V

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Vending machines

5

*

1 Jul 2001

Ventilation fans (excluding ducting, piping and vents)

20

*

1 Jan 2005

 

W

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

 Dock levellers, pallet jacks, pallet trucks and scissor  lifts – see Table B Loading bay assets

 

 

 

 Door control and motor drive systems (incorporating chains, controls, motor and sensors, but 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

 Packaging machines and wrapping machines – see  Table B Packaging machines

 

 

 

 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

 Refrigeration assets – see Table B Refrigeration  assets

 

 

 

 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

Weighbridges

20

*

1 Jul 2014

Welders:

 

 

 

 Diesel

10

*

1 Jul 2008

 Electric

5

*

1 Jul 2008

 Oxygen welders and cutters

10

*

1 Jul 2014