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Effective Life 2010/1


Commonwealth of Australia

Income Tax Assessment Act 1997

I, Francis Thomas Wilson, Acting Senior Assistant Commissioner, Law and Practice, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997 .

1 Name of Determination


This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2010 (No 1) .

2 Commencement


This Determination commences on 1 July 2010.

3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001


Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 .

Schedule 1 Amendments


(section 3)

[1] Heading to Table A
Omit

Table A as at 1 July 2009



Substitute

Table A as at 1 July 2010


[2] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fruit and vegetables manufacturing (11400)
Substitute

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


[3] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Bakery product manufacturing (11710 to 11740)
Insert

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 divider/rounder 8 * 1 Jan 2002
    Fixed bowl spiral mixers 7 * 1 Jan 2002
    Hydraulic dough divider 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


[4] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Soft drink, cordial and syrup manufacturing (12110)
After

Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15 * 1 Jul 2009



Insert

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


[5] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Primary metal and metal product manufacturing (21100 to 21390)
Omit

Primary metal and metal product manufacturing
(21100 to 21390)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Designs used in connection with stamping decorative steel and iron work 40   1 Jan 2001
Foundry plant:      
    Converters 10   1 Jan 2001
    Furnaces 10   1 Jan 2001
    Laboratory 20   1 Jan 2001
    Ladles 10   1 Jan 2001
    Loose tools 5   1 Jan 2001
    Machine tools 20   1 Jan 2001
    Machinery and plant 20   1 Jan 2001
    Moulding boxes 10   1 Jan 2001
    Patterns 40   1 Jan 2001
    Plant and tools (excluding furnaces, converter and ladles) 13 1/3   1 Jan 2001
    Rolling mill engines 13 1/3   1 Jan 2001
Iron and steel industry:      
    Granulators 13 1/3   1 Jan 2001
    Slag pots 3   1 Jan 2001
Metal crushing plant (core fragmentised) 13 1/3   1 Jan 2001
Metal forming plant:      
    Dies and tooling 4 ½   1 Jan 2001
    Roll forming dies 10   1 Jan 2001
    Strip roll forming machines 20   1 Jan 2001
Nail manufacturing plant 20   1 Jan 2001
Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900)      
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
Stamping blocks (used for designs of decorative steel and iron work) 20   1 Jan 2001
Tank manufacturing plant 20   1 Jan 2001
Tinsmiths' plant 20   1 Jan 2001


[6] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100)
After

        Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009



Substitute

        Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009


[7] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100)
After

        Chutes 15 * 1 Jul 2009



Substitute

        Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009


[8] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100)
Before

Coke making assets:      
    Coal screening assets:      



Insert

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:      
    Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010
    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
    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 for 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 transport (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


[9] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100)
After

    Water treatment assets:      
        Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009



Insert

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:   * 1 Jul 2010
        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, bladders, 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 (including 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
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
        Dedusting 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 elevator 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
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:      
        Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010
        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
        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 (including 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
        Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010
        Ladle metallurgical furnaces (LMFs) 20 * 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:      
            Water tanks 25 * 1 Jul 2010
            Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010
        Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 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 structure) 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
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 breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010
    Down coiler assets including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drive) 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 system 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 motor, payoff reel, un-coiler mandrel and re-coiler mandrel) 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
Plate mill assets:      
    Cold leveller (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 beds 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
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 pumps) 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
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 tank) 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


[10] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Non-ferrous metal casting (21410)
After

X-ray machines 15 * 1 Jan 2004



Insert

Tinsmiths' plant 20   1 Jan 2001


[11] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Non-ferrous metal casting (21410)
Insert

Fabricated metal product manufacturing
(22100 to 22990)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Designs used in connection with stamping decorative steel and iron work 40   1 Jan 2001
Metal crushing plant (core fragmentised) 13 1/3   1 Jan 2001
Metal forming plant:      
    Dies and tooling 4 ½   1 Jan 2001
    Roll forming dies 10   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
Stamping blocks (used for designs of decorative steel and iron work) 20   1 Jan 2001
Tank manufacturing plant 20   1 Jan 2001


[12] Table A, industry category WHOLESALE TRADE (33110 to 38000), after sub-category Wool wholesaling (33110)
Omit

Mineral, metal and chemical wholesaling
(33210 to 33230)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Petroleum products wholesaling assets:      
    Drums 4   1 Jan 2001
    Tanks (including crude, intermediate and finished product tanks) 20   1 Jan 2001



Insert

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 panels, 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 tank 20 * 1 Jul 2010
        Metering systems 7 * 1 Jul 2010
        Pumping systems:      
            Pumps 7 * 1 Jul 2010
            Hoses 5 * 1 Jul 2010
            Hose reels 7 * 1 Jul 2010
            Guns and nozzles 3 * 1 Jul 2010
            Pipes and fittings 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


[13] Table A, industry category RETAIL TRADE (39110 to 43209), sub- category Fuel retailing (40000)
Substitute

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) 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:   * 1 Jul 2010
        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


[14] Table A, industry category RETAIL TRADE (39110 to 43209), sub- category Food retailing (41100 to 41290)
Substitute

Food retailing
(41100 to 41290)
ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION
Butchers' plant 20   1 Jan 2001


[15] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), after sub-category Road transport (46100 to 53090)
Omit

Rail transport
(46100 - 47200)



Substitute

Rail freight and passenger transport services
(46100 - 47200)


[16] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), after sub-category Road transport (46100 to 46239)
Insert

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
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
Track maintenance assets:      
    Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010
Rolling stock:      
    Bogies 30 * 1 Jul 2010
    Carriages, modules, saloons 30 * 1 Jul 2010
    Pantographs 15 * 1 Jul 2010


[17] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), sub-category Rail transport (47100 to 47200)
After

    Turnouts and crossings 20 * 1 Jan 2002



Insert

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
    Rolling stock:      
            Bogies 30 * 1 Jul 2010
            Carriages, modules, saloons 30 * 1 Jul 2010


[18] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), sub-category Aiport operations and other air transport support services (52200)
Omit

Aiport operations and other air transport support services
(52200)



Substitute

Airport operations and other air transport support services
(52200)


[19] Table A, Industry category ADMINISTRATIVE and SUPPORT SERVICES (72110 to 73200) , sub-category Building cleaning, pest control and other support services (73110 to 73200)
Omit

Building cleaning, pest control and other support services
(73110 to 73200)
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
        Self propelled (rotary) 2 * 1 Jan 2004
        Ride-ons 5 * 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



Substitute

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
        Self propelled (rotary) 2 * 1 Jan 2004
        Ride-ons 5 * 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


[20] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive repair and maintenance (94110 to 94199)
Omit the following items

Motor garage equipment:      
    Drums 4   1 Jan 2001
    Kerbside tanks 10   1 Jan 2001
    Self-service pump installations (comprising pump and coin unit) 10   1 Jan 2001


[21] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Personal and other Services (95110 to 95291)
Omit the following items

Cleaners plant:      
    Electronic floor polishers 10   1 Jan 2001
Dry cleaning plant 10   1 Jan 2001
Hairdressers' plant (including, partitions, cubicles, neon lighting tubes and wash basins) 20   1 Jan 2001
Laundry plant     1 Jan 2001
    General plant 10   1 Jan 2001
    Washing machines 6 2/3   1 Jan 2001


[22] Table A, industry category OTHER SERVICES (94110 to 96030) , after sub-category Personal and other Services (95110 to 95291)
Insert

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

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
        Other (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 (including upright machines) 5 * 1 Jul 2010
Dry cleaning plant 10   1 Jan 2001
Laundry plant     1 Jan 2001
    General plant 10   1 Jan 2001
    Washing machines 6 2/3   1 Jan 2001


[23] Heading to Table B
Omit

Table B as at 1 July 2009



Substitute

Table B as at 1 July 2010


[24] Table B, items beginning with B
Omit

Bowser Machines (including self service) 10   1 Jan 2001
Bowser Tanks (underground) 13 1/3   1 Jan 2001


[25] Table B, items beginning with C
Omit

Containers (metal, for liquefied petroleum gas) 13 1/3   1 Jan 2001


[26] Table B, items beginning with G
Omit

Gas Cylinders LPG 13 1/3   1 Jan 2001


[27] Table B, items beginning with I
Omit

Industrial Sweeper 6 2/3   1 Jan 2001


[28] Table B, items beginning with S
Omit

Steam Cleaners 13 1/3   1 Jan 2001



Dated this 18th day of May 2010
Francis Thomas Wilson
Acting Senior Assistant Commissioner, Law and Practice.



Registration Number: F2010L01407
Registration Date: 26 May 2010

Effective Life 2010/1 - Explanatory statement



 


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