Legislative Instrument
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1)
I, Sharon Murray, Assistant Commissioner, Public Groups and International make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.
Sharon Murray
Assistant Commissioner, Public Groups and International
Dated: 1 June 2018
This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1).
2. Commencement
This instrument commences on 1 July 2018.
3. Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015
Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015.
4. 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.
A plus (+) in the third column of Table A indicates a deduction over three years is available to primary producers for the depreciating assets under Subdivision 40-F of the Income Tax Assessment Act 1997 subject to satisfaction of the required conditions.
Schedule 1 Amendments
(section 3)
[1] Heading to Table A
Omit
Table A as at 1 July 2017
Substitute
Table A as at 1 July 2018
[2] Table A, industry category MINING (06000 to 10900), sub-category Other mining support services (10900)
Omit
Other mining support services (10900) | |||
ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
Blasting assets: |
|
|
|
Augers | 10 | * | 1 Jul 2017 |
Blast hole pumps | 7 | * | 1 Jul 2017 |
Explosive boxes | 5 | * | 1 Jul 2017 |
Magazines | 10 | * | 1 Jul 2017 |
Mobile processing units (MPU) |
|
|
|
Surface |
|
|
|
Motor vehicles – see Table B Motor vehicles and trailers |
|
|
|
MPU | 9 | * | 1 Jul 2017 |
Underground MPU (incorporating motor vehicle and MPU) | 6 | * | 1 Jul 2017 |
Remote control blasting units | 5 | * | 1 Jul 2017 |
Stemming buckets | 7 | * | 1 Jul 2017 |
Dewatering pumps | 12 | * | 1 Jul 2017 |
Surface drill rigs (production) | 10 | * | 1 Jul 2017 |
Substitute
Other mining support services (10900) | |||
ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
Gas and oil mining support services (excluding offshore services): |
|
|
|
Cementing assets: |
|
|
|
Batch mixing assets: |
|
|
|
Batch mixing units (excluding batch mixing units incorporated with trailers) | 8 | * | 1 Jul 2018 |
Trailers (incorporating batch mixing unit and trailer) | 10 | * | 1 Jul 2018 |
Cement silos: |
|
|
|
Fixed steel | 30 | * | 1 Jul 2018 |
Mobile | 10 | * | 1 Jul 2018 |
Cement tankers (incorporating tank and trailer) – see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes |
|
|
|
Pumping units | 10 | * | 1 Jul 2018 |
Drilling assets: |
|
|
|
Bottom hole assemblies (including logging while drilling tools, measuring while drilling tools, motors and stabilisers) | 5 | * | 1 Jul 2018 |
Coil tubing assets: |
|
|
|
Pumping units | 7 | * | 1 Jul 2018 |
Reel and power units | 10 | * | 1 Jul 2018 |
Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) | 5 | * | 1 Jul 2018 |
Drill rigs | 10 | * | 1 Jul 2018 |
Drill strings | 5 | * | 1 Jul 2018 |
Fluid assets (including centrifuges, pumps and shear units) | 10 | * | 1 Jul 2018 |
Mobile fluid tanks | 10 | * | 1 Jul 2018 |
Well control equipment (including blow out preventers and choke manifolds) | 5 | * | 1 Jul 2018 |
Hydraulic fracturing assets: |
|
|
|
Blenders | 8 | * | 1 Jul 2018 |
Frac tanks | 10 | * | 1 Jul 2018 |
Pumps | 8 | * | 1 Jul 2018 |
Mineral mining support services: |
|
|
|
Blasting assets: |
|
|
|
Augers | 10 | * | 1 Jul 2017 |
Blast hole pumps | 7 | * | 1 Jul 2017 |
Explosive boxes | 5 | * | 1 Jul 2017 |
Magazines | 10 | * | 1 Jul 2017 |
Mobile processing units (MPUs): |
|
|
|
Surface |
|
|
|
Motor vehicles – see Table B Motor vehicles and trailers |
|
|
|
MPUs | 9 | * | 1 Jul 2017 |
Underground MPUs (incorporating motor vehicle and MPU) | 6 | * | 1 Jul 2017 |
Remote control blasting units | 5 | * | 1 Jul 2017 |
Stemming buckets | 7 | * | 1 Jul 2017 |
Dewatering pumps | 12 | * | 1 Jul 2017 |
Surface drill rigs (production) | 10 | * | 1 Jul 2017 |
[3] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Aftert
Air compression assets – see Table B Air compression assets |
|
|
|
Insert
Ammonia gas detectors | 12 | * | 1 Jul 2018 |
[4] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
Automated guided vehicles | 12 | * | 1 Jul 2017 |
Substitute
Automated guided vehicles (AGVs) | 12 | * | 1 Jul 2017 |
[5] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
Bin tippers | 15 | * | 1 Jul 2017 |
Substitute
Bin and drum tippers | 15 | * | 1 Jul 2018 |
[6] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
Laboratory equipment – see Table B Laboratory assets used in quality control, sample checking etc |
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|
Substitute
Laboratory equipment: |
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|
|
Generally (excluding penetrometers) – see Table B Laboratory assets used in quality control, sample checking etc |
|
|
|
Penetrometers | 13 | * | 1 Jul 2018 |
[7] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
Assets used in common for product manufacturing and processing: |
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|
Substitute
Assets commonly used for product manufacturing and processing: |
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|
[8] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
Assets for butter and ice cream manufacturing: |
|
|
|
Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) | 15 | * | 1 Jan 2001 |
Substitute
Assets for butter manufacturing: |
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|
|
Butter churns (including continuous buttermakers and butter reworkers) | 20 | * | 1 Jul 2018 |
Butter melters | 25 | * | 1 Jul 2018 |
Crystallisers | 20 | * | 1 Jul 2018 |
In-line titrators | 10 | * | 1 Jul 2018 |
Salt crushers | 20 | * | 1 Jul 2018 |
[9] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
After
Sifters | 15 | * | 1 Jul 2017 |
Insert
Assets for ice cream manufacturing: |
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|
Blenders and mixers: |
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|
|
Bench mounted planetary mixers | 15 | * | 1 Jul 2018 |
Hand-held stick blenders | 5 | * | 1 Jul 2018 |
Enrobers (including dippers) | 15 | * | 1 Jul 2018 |
Extruders and extrusion line stick inserters | 15 | * | 1 Jul 2018 |
Freezing assets: |
|
|
|
Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers) | 15 | * | 1 Jul 2018 |
Cabinet style self-contained blast freezers | 10 | * | 1 Jul 2018 |
Ice cream churners/freezers | 15 | * | 1 Jul 2018 |
Moulding machines, moulds and moulding line stick inserters | 15 | * | 1 Jul 2018 |
Ovens | 15 | * | 1 Jul 2018 |
Portable batch pasteurisers | 12 | * | 1 Jul 2018 |
Slush machines | 10 | * | 1 Jul 2018 |
[10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
Bottle unscramblers | 15 | * | 1 Jul 2016 |
Substitute
Bottle and lid unscramblers | 15 | * | 1 Jul 2018 |
[11] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
After
Bottle unscramblers | 15 | * | 1 Jul 2016 |
Insert
Butter patting machines | 20 | * | 1 Jul 2018 |
[12] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) | 15 | * | 1 Jul 2016 |
Substitute
Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) | 15 | * | 1 Jul 2018 |
[13] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Omit
Filling and sealing/capping machines | 15 | * | 1 Jul 2017 |
Substitute
Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) | 15 | * | 1 Jul 2018 |
[14] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)
Before
Inkjet and laser label printers | 7 | * | 1 Jul 2016 |
Insert
Flow wrappers (including continuous heat seal wrappers) | 15 | * | 1 Jul 2018 |
[15] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fruit and vegetable processing (11400)
Omit
Fruit and vegetable canning plant | 20 |
| 1 Jan 2001 |
Substitute
Dried fruit (other than sun-dried) manufacturing assets: |
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|
|
Packaging assets: |
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|
|
Box sealers (including taping machines) | 10 | * | 1 Jul 2018 |
Carton erecting, packing and closing machines (including cartoners) | 15 | * | 1 Jul 2018 |
Form fill and seal machines – see Table B Packaging machines |
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|
Labellers – see Table B Packaging machines |
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Multihead weighers – see Table B Packaging machines |
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Palletisers – see Table B Packaging machines |
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Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) – see Table B Packaging machines |
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|
Processing assets: |
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|
Aspirators | 20 | * | 1 Jul 2018 |
Cappers and destemmers | 15 | * | 1 Jul 2018 |
Cookers | 15 | * | 1 Jul 2018 |
Cooling tunnels | 15 | * | 1 Jul 2018 |
Drying assets (including dehydrators and dryers) | 20 | * | 1 Jul 2018 |
Mixers | 15 | * | 1 Jul 2018 |
Pitters | 15 | * | 1 Jul 2018 |
Riddles (including pre-riddles and rotary sieves) | 15 | * | 1 Jul 2018 |
Shaker tables | 15 | * | 1 Jul 2018 |
Sulphur tanks | 15 | * | 1 Jul 2018 |
Washing assets (including barrel washers, brush washers and ripple washers) | 15 | * | 1 Jul 2018 |
Product and raw material handling assets: |
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|
|
Bins | 10 | * | 1 Jul 2018 |
Bin tippers | 15 | * | 1 Jul 2018 |
Conveyors and elevators | 15 | * | 1 Jul 2018 |
Quality control and inspection assets: |
|
|
|
Colour sorters and laser scanners | 10 | * | 1 Jul 2018 |
Inspection equipment (including checkweighers and metal detectors) – see Table B Packaging machines |
|
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|
Testing equipment | 15 | * | 1 Jul 2018 |
Support assets: |
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Coolrooms – see Table B Refrigeration assets |
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Weighers | 20 | * | 1 Jul 2018 |
[16] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fruit and vegetable processing (11400)
Omit
Jam-making plant | 20 |
| 1 Jan 2001 |
Substitute
Jam, pickles and sauces manufacturing assets: |
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|
|
Filling and sealing assets: |
|
|
|
Bottle rinsing machines | 10 | * | 1 Jul 2018 |
Capping machines | 15 | * | 1 Jul 2018 |
Denesters | 10 | * | 1 Jul 2018 |
Filling machines (including aseptic, bucket and portion control) | 15 | * | 1 Jul 2018 |
Jar de-palletisers | 15 | * | 1 Jul 2018 |
Lid descramblers, cap sorters and hoppers | 15 | * | 1 Jul 2018 |
Packaging assets: |
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|
|
Carton erecting, packing and closing machines (including cartoners) | 12 | * | 1 Jul 2018 |
Labellers – see Table B Packaging machines |
|
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|
Palletisers | 10 | * | 1 Jul 2018 |
Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) – see Table B Packaging machines |
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Processing assets: |
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|
Brush finishers and pulper finishers | 15 | * | 1 Jul 2018 |
Cookers | 10 | * | 1 Jul 2018 |
Cooling tunnels (including water cooling tunnels) | 15 | * | 1 Jul 2018 |
Micro filters | 20 | * | 1 Jul 2018 |
Pasteurisers | 15 | * | 1 Jul 2018 |
Pectin mixers | 10 | * | 1 Jul 2018 |
Pipes and pipelines (including pigging) | 15 | * | 1 Jul 2018 |
Tanks and vats (including blending, holding and mixing tanks) | 15 | * | 1 Jul 2018 |
Quality control and inspection assets: |
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|
|
Metal detectors and camera vision scanners | 10 | * | 1 Jul 2018 |
Support assets: |
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|
Accumulation tables and turntables | 15 | * | 1 Jul 2018 |
Air compression assets (including air compressors, air dryers and air receivers) | 10 | * | 1 Jul 2018 |
Boilers – see Table B Boilers |
|
|
|
Conveyors | 15 | * | 1 Jul 2018 |
Exhaust systems | 10 | * | 1 Jul 2018 |
Heat exchangers | 10 | * | 1 Jul 2018 |
Pumps (including cavity, diaphragm and lobe) | 15 | * | 1 Jul 2018 |
Preserved fruit and vegetable manufacturing assets: |
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|
Filling and sealing assets: |
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|
Canning assets (including can loaders, closers and seamers) | 10 | * | 1 Jul 2018 |
Capping machines: |
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|
Cappers | 10 | * | 1 Jul 2018 |
Induction sealers | 5 | * | 1 Jul 2018 |
Filling machines (including aseptic, bag in box, cup, direct and piston) | 10 | * | 1 Jul 2018 |
Packaging assets: |
|
|
|
Carton erecting, packing and closing machines (including cartoners) | 15 | * | 1 Jul 2018 |
Labellers | 10 | * | 1 Jul 2018 |
Palletisers and depalletisers – see Table B Packaging machines |
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Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) – see Table B Packaging machines |
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Processing assets: |
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Blanchers and paste finishers (including bean and spaghetti) | 12 | * | 1 Jul 2018 |
Concentrates and syrup assets (including centrifuges, decanters and syrupers) | 15 | * | 1 Jul 2018 |
Cookers: |
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|
|
Rotary atmospheric sterilisers | 20 | * | 1 Jul 2018 |
Rotary pressure sterilisers | 10 | * | 1 Jul 2018 |
Static retorts | 15 | * | 1 Jul 2018 |
Crushing mills | 30 | * | 1 Jul 2018 |
Graders | 15 | * | 1 Jul 2018 |
Peelers: |
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|
Chemical (including caustic) | 10 | * | 1 Jul 2018 |
Mechanical (including ginacas and magnesium scrubbers) | 5 | * | 1 Jul 2018 |
Pitters and repitters | 20 | * | 1 Jul 2018 |
Slicers and resizers | 15 | * | 1 Jul 2018 |
Tanks and vats (including blending, holding and mixing tanks) | 15 | * | 1 Jul 2018 |
Quality control and inspection assets: |
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Colour sorters | 10 | * | 1 Jul 2018 |
Inspection equipment (including checkweighers and metal detectors) – see Table B Packaging machines |
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Support assets: |
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Bin tippers | 20 | * | 1 Jul 2018 |
Control systems – see Table B Control systems and control system assets |
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|
Conveyors and elevators | 15 | * | 1 Jul 2018 |
Filtration systems | 15 | * | 1 Jul 2018 |
Pasteurisers (including heat exchangers) | 10 | * | 1 Jul 2018 |
Pumps | 10 | * | 1 Jul 2018 |
[17] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Spirit manufacturing (12130)
Omit
Distillery pant (brandy etc) | 131/3 |
| 1 Jan 2001 |
Substitute
Barrels, tanks and tuns: |
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Barrels or casks (wooden): |
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|
Capacity greater than 150 litres | 10 | * | 1 Jul 2018 |
Capacity of 150 litres or less | 4 | * | 1 Jul 2018 |
Fermenters, washbacks, vats and holding tanks | 25 | * | 1 Jul 2018 |
Intermediate bulk containers (IBC) | 8 | * | 1 Jul 2018 |
Mash tuns and lauter tuns | 20 | * | 1 Jul 2018 |
Bottling assets: |
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Bottle fillers: |
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Automated (including bottle r insers/washers, cappers, capsule applicators and foilers) | 15 | * | 1 Jul 2018 |
Manual | 7 | * | 1 Jul 2018 |
Labellers | 10 | * | 1 Jul 2018 |
Printers and ink coders | 8 | * | 1 Jul 2018 |
Distillation assets |
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|
Laboratory and testing assets (including alcoholmeters, alcolyzers, density meters, gas chromatographs, Graham condensers, homogenisers, hydrometers, Inland Revenue condensers and sugar testers) | 7 | * | 1 Jul 2018 |
Stainless steel stills (continuous/vacuum stills, marc stills producing grape spirit, neutral spirit or potable ethanol [incorporating analyser/stripping columns, purifier columns, rectifying columns, condensers and dephlegmators/reflux condensers and methanol/fusel oil isolators]) | 25 | * | 1 Jul 2018 |
Stills generally (copper stills, pot stills, spirit stills and wash stills [incorporating botanical baskets, condensers, head tubes/necks, rectifiers, rectifying columns and still columns]) | 15 | * | 1 Jul 2018 |
Support assets: |
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Barrel racks: |
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Steel | 20 | * | 1 Jul 2018 |
Wooden | 15 | * | 1 Jul 2018 |
CCTV, security and monitoring systems assets – see Table B Security and monitoring assets |
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Chillers | 15 | * | 1 Jul 2018 |
Floor scales (platform scales) | 10 | * | 1 Jul 2018 |
Flow meters | 10 | * | 1 Jul 2018 |
Furnaces, barley smokers, crispers and malt kilns | 15 | * | 1 Jul 2018 |
Gristmills | 15 | * | 1 Jul 2018 |
Heat exchangers (plate or tube) | 15 | * | 1 Jul 2018 |
Programmable logic control (PLC) system assets – see Table B Control systems and control system assets |
|
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|
Pumps (including macerating pumps) | 7 | * | 1 Jul 2018 |
Water filters, reverse osmosis (RO) filters and water softeners | 10 | * | 1 Jul 2018 |
Water heating assets: |
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Boilers – see Table B Boilers |
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Water heaters (including small steam boilers [up to 500KW]) | 10 | * | 1 Jul 2018 |
[18] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520)
Omit
Sewing machines | 10 |
| 1 Jan 2001 |
Substitute
Sewing machines | 10 | * | 1 Jul 2014 |
[19] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110)
Omit
Automated guided vehicles (including laser guided vehicles and track mounted automated vehicles) | 10 | * | 1 Jan 2007 |
Substitute
Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) | 10 | * | 1 Jan 2007 |
[20] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Omit
Automated guided vehicles | 20 | * | 1 Jul 2010 |
Substitute
Automated guided vehicles (AGVs) | 20 | * | 1 Jul 2010 |
[21] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fabricated metal product manufacturing (22100 to 22990)
Omit
Tank manufacturing plant | 20 |
| 1 Jan 2001 |
[22] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110)
Omit
Automated guided vehicles (AGVs used in blank/stamped parts handling) | 10 | * | 1 Jul 2012 |
Substitute
Automated guided vehicles (AGVs) (used in blank/stamped parts handling) | 10 | * | 1 Jul 2012 |
[23] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Irrigation water providers (28110)
Omit
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: | 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 |
[24] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Water supply (28110)
Omit
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 (VSDs) | 15 | * | 1 Jan 2005 |
Water supply pumping station detention tanks | 80 | * | 1 Jan 2005 |
Water treatment assets: |
|
|
|
Balance tanks | 80 | * | 1 Jan 2005 |
Bore water treatment assets: |
|
|
|
Aerators and blowers | 20 | * | 1 Jan 2005 |
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 |
Substitute
Water supply (28110) | |||
ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
Assets used by irrigation water providers: |
|
|
|
Channel regulators | 80 | * | 1 Jan 2005 |
Cranes (including gantries) | 40 | * | 1 Jan 2005 |
Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: | 100 | * | 1 Jan 2005 |
Drain inlet | 50 | * | 1 Jan 2005 |
Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) | 100 | * | 1 Jan 2005 |
Escapes | 50 | * | 1 Jan 2005 |
Flow meters | 20 | * | 1 Jan 2005 |
Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: |
|
|
|
Concrete | 50 | * | 1 Jan 2005 |
Earth | 80 | * | 1 Jan 2005 |
Measurement flumes | 50 | * | 1 Jan 2005 |
Metered outlets: |
|
|
|
Electronic | 40 | * | 1 Jan 2005 |
Mechanical | 50 | * | 1 Jan 2005 |
Piped | 40 | * | 1 Jan 2005 |
Offtakes | 80 | * | 1 Jan 2005 |
Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) | 80 | * | 1 Jan 2005 |
Pump inlets | 50 | * | 1 Jan 2005 |
Pump sets (incorporating switchboards, starters, motors and pumps) | 40 | * | 1 Jan 2005 |
Reservoirs and tanks | 80 | * | 1 Jan 2005 |
Valves | 40 | * | 1 Jan 2005 |
Assets used in water supply: |
|
|
|
Aerators and blowers | 20 | * | 1 Jan 2005 |
Cathodic protection systems | 20 | * | 1 Jan 2005 |
Chemical dosing pumps | 25 | * | 1 Jan 2005 |
Pump sets (incorporating switch boards, starters, motors and pumps) | 25 | * | 1 Jan 2005 |
Raw water storage and supply assets: |
|
|
|
Bores | 30 | * | 1 Jan 2005 |
Dam or weir intake structures | 100 | * | 1 Jan 2005 |
Dams and weirs | 100 | * | 1 Jan 2005 |
Reservoirs, elevated tanks and standpipes: whether made from steel or concrete | 80 | * | 1 Jan 2005 |
Service connections: |
|
|
|
Water meters | 20 | * | 1 Jan 2005 |
Valves: |
|
|
|
Generally | 30 | * | 1 Jan 2005 |
Pressure reducing valves | 25 | * | 1 Jan 2005 |
Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) | 80 | * | 1 Jan 2005 |
Water supply control systems assets: |
|
|
|
Air scour flow meters, level sensors, transmitters and meters | 10 | * | 1 Jan 2005 |
Chlorine analysers, mini labs, pH meters, turbidity analysers and meters | 7 | * | 1 Jan 2005 |
Flow meters | 20 | * | 1 Jan 2005 |
Pressure sensors, transmitters and meters | 10 | * | 1 Jan 2005 |
Telemetry (including modems and remote transfer units) | 10 | * | 1 Jan 2005 |
Variable speed drives (VSDs) | 15 | * | 1 Jan 2005 |
Water supply pumping station detention tanks | 80 | * | 1 Jan 2005 |
Water treatment assets: |
|
|
|
Balance tanks | 80 | * | 1 Jan 2005 |
Bore water treatment assets: |
|
|
|
Aerators and blowers | 20 | * | 1 Jan 2005 |
Backwash pumps | 25 | * | 1 Jan 2005 |
Batching tanks | 80 | * | 1 Jan 2005 |
Clear water tanks | 80 | * | 1 Jan 2005 |
Drying beds | 50 | * | 1 Jan 2005 |
Filtration tanks | 80 | * | 1 Jan 2005 |
Lime pump sets (incorporating switch boards, starters, motors and pumps) | 25 | * | 1 Jan 2005 |
Lime silos | 50 | * | 1 Jan 2005 |
Reactors | 25 | * | 1 Jan 2005 |
Sludge thickeners | 50 | * | 1 Jan 2005 |
Chemical blowers | 15 | * | 1 Jan 2005 |
Chemical dosing systems | 15 | * | 1 Jan 2005 |
Chemical feeders and hoppers | 25 | * | 1 Jan 2005 |
Chemical mixers and blenders | 25 | * | 1 Jan 2005 |
Chemical storage tanks | 30 | * | 1 Jan 2005 |
Clarifiers (incorporating scrapers) | 80 | * | 1 Jan 2005 |
Clear water tanks | 80 | * | 1 Jan 2005 |
Dissolved air flotation systems | 25 | * | 1 Jan 2005 |
Filtration tanks (incorporating scrapers) | 80 | * | 1 Jan 2005 |
Flocculation tanks (incorporating scrapers) | 80 | * | 1 Jan 2005 |
Inline mixers | 15 | * | 1 Jan 2005 |
Penstocks | 25 | * | 1 Jan 2005 |
Raw water inlet screening systems | 25 | * | 1 Jan 2005 |
Sludge treatment lagoons | 50 | * | 1 Jan 2005 |
Wash water holding tanks | 80 | * | 1 Jan 2005 |
[25] Table A, industry category CONSTRUCTION (30110 to 32990)
Omit
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 |
Substitute
Concreting assets: |
|
|
|
Brick and paving saws | 5 | * | 1 Jul 2008 |
Buggies or dumpers (motorised) | 5 |
| 1 Jan 2001 |
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 |
Hoppers, skips and hoist buckets | 10 |
| 1 Jan 2001 |
Mobile concrete pumping units | 62/3 |
| 1 Jan 2001 |
[26] Table A, industry category RETAIL TRADE (39110 to 43209)
Omit
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 |
Substitute
ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
Counters, freestanding (including check‑out and service counters) | 10 | * | 1 Jul 2005 |
Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) | 15 | * | 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 |
Loading bay assets – see Table B Loading bay assets |
|
|
|
Overhead track scales (including meat rail scales) | 10 | * | 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 instrument) | 25 | * | 1 Jul 2005 |
Power management unit | 15 | * | 1 Jul 2005 |
Uninterruptible power supply (UPS) system: |
|
|
|
Line interactive type | 5 | * | 1 Jul 2013 |
On line double conversion type | 10 | * | 1 Jul 2013 |
Public address and paging system assets (including amplifiers, audio speakers and microphones) – see Table B Public address and paging system assets |
|
|
|
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 |
Signage used for business identification (including lighting for signs) – see Table B Advertising signs |
|
|
|
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 |
[27] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Road transport (46100 to 46239)
Omit
(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 |
Hire cars: |
|
|
|
Cars used to provide basic service ride‑sourcing, ride‑hailing or ride‑sharing services (eg uberX) | 8 | * | 1 Jul 2016 |
Generally (including cars used to provide premium service ride‑sourcing, ride‑hailing or ride‑sharing services eg UberBLACK) | 6 | * | 1 Jul 2016 |
Limousines: |
|
|
|
Sedan limousines | 6 | * | 1 Jul 2016 |
Stretch limousines | 12 | * | 1 Jul 2016 |
Taxis | 4 | * | 1 Jul 2015 |
Substitute
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 |
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 cars: |
|
|
|
Cars used to provide basic service | 8 | * | 1 Jul 2016 |
Generally (including cars used to provide premium service ride‑sourcing, ride‑hailing or ride‑sharing services eg UberBLACK) | 6 | * | 1 Jul 2016 |
Rental cars | 5 | * | 1 Jul 2016 |
Taxis | 4 | * | 1 Jul 2015 |
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 |
Limousines: |
|
|
|
Sedan limousines | 6 | * | 1 Jul 2016 |
Stretch limousines | 12 | * | 1 Jul 2016 |
Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers | 12 | *# | 1 Jan 2005 |
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 |
[28] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46110 to 53090), after sub-category Water transport and support services (48100 to 48200 and 52110 to 52190)
Insert
Other air and space transport (49009) | |||
ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
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 |
[29] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46110 to 53090), sub-category Scenic and sightseeing transport (50100 to 50290)
Omit
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 (VSDs) 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 |
Substitute
Scenic and sightseeing transport (50100) | |||
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 (VSDs) 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 |
Pipeline transport (50210) | |||
ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
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 |
Other transport n.e.c. (50290) | |||
ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
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 systems, drive systems, gear boxes, motors, variable speed drives (VSDs) 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 |
[30] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), after sub-category Surveying and mapping services (69220)
Insert
Scientific testing and analysis services (69250) | |||
ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
Coal laboratory assets: |
|
|
|
Sample preparation assets: |
|
|
|
Drop shatters | 20 | * | 1 Jul 2018 |
Drum tumblers | 15 | * | 1 Jul 2018 |
Drying ovens: |
|
|
|
Benchtop | 7 | * | 1 Jul 2018 |
Others (including floor size with trolleys) | 15 | * | 1 Jul 2018 |
Dust extraction systems | 15 | * | 1 Jul 2018 |
Float-sink buckets | 8 | * | 1 Jul 2018 |
Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) | 15 | * | 1 Jul 2018 |
Flotation machines (including froth rotation machines) | 20 | * | 1 Jul 2018 |
Jaw crushers | 10 | * | 1 Jul 2018 |
Pulverisers | 10 | * | 1 Jul 2018 |
Riffle splitters | 10 | * | 1 Jul 2018 |
Rotary Sample Dividers (RSDs) | 15 | * | 1 Jul 2018 |
Sample storage assets: |
|
|
|
Cool room assets – see Table B Refrigeration assets |
|
|
|
Portable refrigerators/freezers | 10 | * | 1 Jul 2018 |
Sample trays | 5 | * | 1 Jul 2018 |
Sample trolleys | 10 | * | 1 Jul 2018 |
Sieve shakers (excluding sieves) | 10 | * | 1 Jul 2018 |
Sieves (including various meshes and sizes) | 7 | * | 1 Jul 2018 |
Weighing scales | 10 | * | 1 Jul 2018 |
Laboratory analytical equipment and instruments: |
|
|
|
Analytical balances | 7 | * | 1 Jul 2018 |
Calorimeters | 10 | * | 1 Jul 2018 |
Carbon and sulphur analysers | 7 | * | 1 Jul 2018 |
CHN analysers (including carbon, hydrogen and nitrogen) | 7 | * | 1 Jul 2018 |
Coal ash fusibility furnaces | 10 | * | 1 Jul 2018 |
Crucible Swell Number (CSN) burners | 10 | * | 1 Jul 2018 |
Dilatometers | 9 | * | 1 Jul 2018 |
Fume cabinets | 15 | * | 1 Jul 2018 |
Moisture testing ovens (including nitrogen setup apparatus) | 10 | * | 1 Jul 2018 |
Muffle furnaces | 15 | * | 1 Jul 2018 |
Particle size analysers | 10 | * | 1 Jul 2018 |
Petrographic microscopes | 10 | * | 1 Jul 2018 |
Plastometers | 9 | * | 1 Jul 2018 |
Water baths (including ultrasonic water baths) | 7 | * | 1 Jul 2018 |
X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) | 7 | * | 1 Jul 2018 |
[31] Heading to Table B
Omit
Table B as at 1 July 2017
Substitute
Table B as at 1 July 2018
[32] Table B, items beginning with C
Omit
Raised access floors in computer data rooms and server rooms | 40 | * | 1 Jul 2014 |
Substitute
Raised floors | 25 | * | 1 Jul 2017 |
[33] Table B, items beginning with G
Omit
Generators (see Table B Power supply assets) |
|
|
|
Substitute
Generators – see Table B Power supply assets |
|
|
|
[34] Table B, items beginning with P
Omit
Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 10 | * | 1 Jul 2017 |
Substitute
Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) | 10 | * | 1 Jul 2017 |
[35] Table B, items beginning with S
Omit
Signage for business identification (including lighting for signs) | 10 | * | 1 Jul 2005 |
Substitute
Signage for business identification (including lighting for signs) – see Table B Advertising signs |
|
|
|