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Effective Life 2018/1


Commonwealth of Australia

Income Tax Assessment Act 1997

I, Sharon Murray, Assistant Commissioner, Public Groups and International 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 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)
After

    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      



Substitute

    Laboratory equipment:      
        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:      



Substitute

Assets commonly used for product manufacturing and processing:      


[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:      
    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:      
    Blenders and mixers:      
        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:      
    Packaging assets:      
        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      
        Labellers - see Table B Packaging machines      
        Multihead weighers - see Table B Packaging machines      
        Palletisers - see Table B Packaging machines      
        Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines      
    Processing assets:      
        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:      
        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      
        Testing equipment 15   *   1 Jul 2018
    Support assets:      
        Coolrooms - see Table B Refrigeration assets      
        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:      
    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:      
        Carton erecting, packing and closing machines (including cartoners) 12   *   1 Jul 2018
        Labellers - see Table B Packaging machines      
        Palletisers 10   *   1 Jul 2018
        Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines      
    Processing assets:      
        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:      
        Metal detectors and camera vision scanners 10   *   1 Jul 2018
    Support assets:      
        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:      
Filling and sealing assets:      
        Canning assets (including can loaders, closers and seamers) 10   *   1 Jul 2018
        Capping machines:      
            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      
        Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines      
    Processing assets:      
        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:      
            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:      
            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:      
        Colour sorters 10   *   1 Jul 2018
        Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines      
    Support assets:      
        Bin tippers 20   *   1 Jul 2018
        Control systems - see Table B Control systems and control system assets      
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) 13 1/3   1 Jan 2001



Substitute

Barrels, tanks and tuns:      
    Barrels or casks (wooden):      
        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:      
    Bottle fillers:      
        Automated (including bottle rinsers/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      
    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:      
    Barrel racks:      
        Steel 20   *   1 Jul 2018
        Wooden 15   *   1 Jul 2018
    CCTV, security and monitoring systems assets - see Table B Security and monitoring assets      
    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      
    Pumps (including macerating pumps) 7   *   1 Jul 2018
    Water filters, reverse osmosis (RO) filters and water softeners 10   *   1 Jul 2018
    Water heating assets:      
        Boilers - see Table B Boilers      
        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:
concrete, earth and rockfill)
100   *   1 Jan 2005
Drain inlet 50   *   1 Jan 2005
Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100   *   1 Jan 2005
Escapes 50   *   1 Jan 2005
Flow meters 20   *   1 Jan 2005
Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator:      
    Concrete 50   *   1 Jan 2005
    Earth 80   *   1 Jan 2005
Measurement flumes 50   *   1 Jan 2005
Metered outlets:      
    Electronic 40   *   1 Jan 2005
    Mechanical 50   *   1 Jan 2005
    Piped 40   *   1 Jan 2005
Offtakes 80   *   1 Jan 2005
Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80   *   1 Jan 2005
Pump inlets 50   *   1 Jan 2005
Pump sets (incorporating switchboards, starters, motors and pumps) 40   *   1 Jan 2005
Reservoirs and tanks 80   *   1 Jan 2005
Valves 40   *   1 Jan 2005


[24] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub - category W ater 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:
concrete, earth and rockfill)
100   *   1 Jan 2005
    Drain inlet 50   *   1 Jan 2005
    Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100   *   1 Jan 2005
    Escapes 50   *   1 Jan 2005
    Flow meters 20   *   1 Jan 2005
    Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator:      
        Concrete 50   *   1 Jan 2005
        Earth 80   *   1 Jan 2005
    Measurement flumes 50   *   1 Jan 2005
    Metered outlets:      
        Electronic 40   *   1 Jan 2005
        Mechanical 50   *   1 Jan 2005
        Piped 40   *   1 Jan 2005
    Offtakes 80   *   1 Jan 2005
    Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80   *   1 Jan 2005
    Pump inlets 50   *   1 Jan 2005
    Pump sets (incorporating switchboards, starters, motors and pumps) 40   *   1 Jan 2005
    Reservoirs and tanks 80   *   1 Jan 2005
    Valves 40   *   1 Jan 2005
Assets used in water supply:      
    Aerators and blowers 20   *   1 Jan 2005
    Cathodic protection systems 20   *   1 Jan 2005
    Chemical dosing pumps 25   *   1 Jan 2005
    Pump sets (incorporating switch boards, starters, motors and pumps) 25   *   1 Jan 2005
    Raw water storage and supply assets:      
        Bores 30   *   1 Jan 2005
        Dam or weir intake structures 100   *   1 Jan 2005
        Dams and weirs 100   *   1 Jan 2005
    Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80   *   1 Jan 2005
    Service connections:      
        Water meters 20   *   1 Jan 2005
    Valves:      
        Generally 30   *   1 Jan 2005
        Pressure reducing valves 25   *   1 Jan 2005
    Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80   *   1 Jan 2005
    Water supply control systems assets:      
        Air scour flow meters, level sensors, transmitters and meters 10   *   1 Jan 2005
        Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7   *   1 Jan 2005
        Flow meters 20   *   1 Jan 2005
        Pressure sensors, transmitters and meters 10   *   1 Jan 2005
        Telemetry (including modems and remote transfer units) 10   *   1 Jan 2005
        Variable speed drives (VSDs) 15   *   1 Jan 2005
    Water supply pumping station detention tanks 80   *   1 Jan 2005
    Water treatment assets:      
        Balance tanks 80   *   1 Jan 2005
        Bore water treatment assets:      
            Aerators and blowers 20   *   1 Jan 2005
            Backwash pumps 25   *   1 Jan 2005
            Batching tanks 80   *   1 Jan 2005
            Clear water tanks 80   *   1 Jan 2005
            Drying beds 50   *   1 Jan 2005
            Filtration tanks 80   *   1 Jan 2005
            Lime pump sets (incorporating switch boards, starters, motors and pumps) 25   *   1 Jan 2005
            Lime silos 50   *   1 Jan 2005
            Reactors 25   *   1 Jan 2005
            Sludge thickeners 50   *   1 Jan 2005
        Chemical blowers 15   *   1 Jan 2005
        Chemical dosing systems 15   *   1 Jan 2005
        Chemical feeders and hoppers 25   *   1 Jan 2005
        Chemical mixers and blenders 25   *   1 Jan 2005
        Chemical storage tanks 30   *   1 Jan 2005
        Clarifiers (incorporating scrapers) 80   *   1 Jan 2005
        Clear water tanks 80   *   1 Jan 2005
        Dissolved air flotation systems 25   *   1 Jan 2005
        Filtration tanks (incorporating scrapers) 80   *   1 Jan 2005
        Flocculation tanks (incorporating scrapers) 80   *   1 Jan 2005
        Inline mixers 15   *   1 Jan 2005
        Penstocks 25   *   1 Jan 2005
        Raw water inlet screening systems 25   *   1 Jan 2005
        Sludge treatment lagoons 50   *   1 Jan 2005
        Wash water holding tanks 80   *   1 Jan 2005


[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 6 2/3   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 6 2/3   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

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
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 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
        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      



Dated 1 June 2018
Sharon Murray
Assistant Commissioner, Public Groups and International



Registration Number: F2018L00895
Registration Date: 27 June 2018

Effective Life 2018/1 - Explanatory statement



 


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