Federal Register of Legislation - Australian Government

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Determinations/Taxation as amended, taking into account amendments up to Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2007 (No. 1)
Administered by: Treasury
Registered 05 Mar 2009
Start Date 01 Jul 2007
End Date 30 Jun 2008
Date of repeal 01 Jul 2015
Repealed by Income Tax (Effective Life of Depreciating Assets) Determination 2015

Income Tax (Effective Life of Depreciating Assets) Determination 2001

as amended

made under subsection 40‑100 (1) of the

Income Tax Assessment Act 1997

This compilation was prepared on 25 February 2009
taking into account amendments up to
Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2007 (No. 1)

This document has been split into two volumes
Volume 1 contains Sections 1 to 3 and Table A (Industry Categories),
Volume 2 contains Table B (Asset Categories) and the Notes

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department,
Canberra


  

  

1              Name of Determination [see Note 1]

                This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2001.

2              Commencement

                This Determination is taken to have commenced on 1 July 2001.

3              Effective life of depreciating assets

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

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

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

               (b)    if the asset:

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

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

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

                (c)    if:

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

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

                        its effective life is the life specified with that description.

Note   Table A is intended to describe assets:

·      that are peculiar to a particular industry; or

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

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

         (3)   If:

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

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

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

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

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

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

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


Effective lives (Industry Categories)       

Table A as at 1 July 2001    

 

 

AGRICULTURE, FORESTRY AND FISHING

(01110 to 05290)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

All terrain vehicles (ATVs) used in primary production activities

  5

*

1 Jul 2007

Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos)

20

*

1 Jul 2006

Motorcycles used in primary production activities

5

*

1 Jul 2007

Protective structures (including shade houses and netting constructions)

20

*

1 Jul 2006

Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds)

40

*

1 Jan 2007

Tractors

12

*

1 Jul 2007

 

Agriculture

(01110 to 01990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Agricultural implements and plant (general including station plant)

10

 

1 Jan 2001

Bacon bins (demountable pig confinement units):

 

 

 

      Galvanised iron components of structure

    331/3

 

1 Jan 2001

      Plant installed in structure

20

 

1 Jan 2001

Banana ripening plant

    131/3

 

1 Jan 2001

Bee farming plant:

 

 

 

      Beehives

    131/3

 

1 Jan 2001

      Processing plant

20

 

1 Jan 2001

Beef cattle assets:

 

 

 

      Cattle handling assets:

 

 

 

             Calf cradles

10

*

1 Jan 2007

             Cattle crushes (hydraulic and manual)

10

*

1 Jan 2007

             NLIS and other readers

  5

*

1 Jan 2007

             Scales, weigh indicators and loading bars

  5

*

1 Jan 2007

      Cattle yards including races and coolers (steel and       timber):

 

 

 

             Permanent type

30

*

1 Jan 2007

             Portable type

20

*

1 Jan 2007

      Feed bins including hay racks

15

*

1 Jan 2007

      Feed handling assets:

 

 

 

             Bale feeders

10

*

1 Jan 2007

             Feed mixers

10

*

1 Jan 2007

             Silage and feedout wagons

10

*

1 Jan 2007

      Loading ramps

20

*

1 Jan 2007

      Manure and fertilizer spreaders

10

*

1 Jan 2007

      Saddlery and harness

10

*

1 Jan 2007

Beef cattle feedlot assets:

 

 

 

      Cattle handling assets:

 

 

 

             Cattle crushes (hydraulic and manual)

  6

*

1 Jan 2007

             Cattle induction and transfer yards (steel and              timber)

20

*

1 Jan 2007

             Cattle treatment yards (steel and timber)

20

*

1 Jan 2007

             Cattle wash yards (steel and timber)

20

*

1 Jan 2007

      Cattle pen assets:

 

 

 

             Bunk sweepers

  8

*

1 Jan 2007

             Cattle pen infrastructure assets:

 

 

 

                   Feed bunks or troughs and aprons

20

*

1 Jan 2007

                   Feed roads

20

*

1 Jan 2007

                   Pen earthworks

20

*

1 Jan 2007

                   Pen fences and gates (steel and timber)

20

*

1 Jan 2007

                   Shade structures

20

*

1 Jan 2007

             Pen scrapers

10

*

1 Jan 2007

      Feed milling and handling assets:

 

 

 

             Ancillary grain handling equipment:

 

 

 

                   Augers

10

*

1 Jan 2007

                   Conveyors and elevators

15

*

1 Jan 2007

             Bulk and segregated commodity storage                      facilities (incorporating bunkers)

30

*

1 Jan 2007

             Feed mixers

  7

*

1 Jan 2007

             Feed mixer trucks

  7

*

1 Jan 2007

             Grain cleaners

10

*

1 Jan 2007

             Grain processing assets:

 

 

 

                   Roller mills

15

*

1 Jan 2007

                   Steam flaking chests

15

*

1 Jan 2007

                   Steam flaking surge bins

15

*

1 Jan 2007

                   Tempering silos:

 

 

 

                         Glass fused to steel

50

*

1 Jan 2007

                         Stainless steel

15

*

1 Jan 2007

                         Galvanised steel

12

*

1 Jan 2007

             Receival pits and hoppers

25

*

1 Jan 2007

             Roughage processing assets (including tub                grinders)

  7

*

1 Jan 2007

             Sampling and testing assets

  5

*

1 Jan 2007

             Silos and bins used for storing dry grain:

 

 

 

                   Concrete

50

*

1 Jan 2007

                   Steel

20

*

1 Jan 2007

             Tank storages for liquid feed supplements

15

*

1 Jan 2007

      Manure composting and screening machines

15

*

1 Jan 2007

Bridges (wooden)

20

 

1 Jan 2001

Cotton sheds (humidification)

20

 

1 Jan 2001

Curing barns (tobacco, timber, peanut, corn or grain)

    131/3

 

1 Jan 2001

Dairy cattle farming assets:

 

 

 

      Automatic calf feeders

10

*

1 Jul 2007

      Barn fed dairy farms:

 

 

 

             Bulk and segregated commodity storage                      facilities (incorporating bunkers)

30

*

1 Jul 2007

             Exercise yards

20

*

1 Jul 2007

             Feeding barns and maternity barns                                (incorporating cow beds, fans, and feed alleys)

20

*

1 Jul 2007

      Cattle handling assets:

 

 

 

             Air operated gates

10

*

1 Jul 2007

             All terrain vehicles (ATVs)

  3

*

1 Jul 2007

             Automatic drafting systems

  7

*

1 Jul 2007

             Automatic ID systems

  7

*

1 Jul 2007

             Automatic weighing systems and cattle scales

  5

*

1 Jul 2007

             Backing gates

15

*

1 Jul 2007

             Calf cradles

10

*

1 Jul 2007

             Cattle crushes

10

*

1 Jul 2007

             Cattle laneways

30

*

1 Jul 2007

             Cattle yards (including loading ramps)

30

*

1 Jul 2007

             Dairy milking sheds

30

*

1 Jul 2007

             Dairy yards and races

20

*

1 Jul 2007

             Teat spraying systems:

 

 

 

                   Automatic

  7

*

1 Jul 2007

                   Manual

10

*

1 Jul 2007

      Clean up assets:

 

 

 

             High pressure pumps and hoses

10

*

1 Jul 2007

             Hot water services

10

*

1 Jul 2007

             Milk line washing systems:

 

 

 

                   Automatic

10

*

1 Jul 2007

                   Manual

10

*

1 Jul 2007

      Feed milling and handling assets:

 

 

 

             Augers

10

*

1 Jul 2007

             Conveyors and elevators

15

*

1 Jul 2007

             Feed pads and bunkers

30

*

1 Jul 2007

             Feeding systems:

 

 

 

                   Automatic

12

*

1 Jul 2007

                   Manual

15

*

1 Jul 2007

             Feed mixers

  7

*

1 Jul 2007

             Grain mills (including roller mills, disc mills and            hammer mills)

15

*

1 Jul 2007

             Manure spreaders

10

*

1 Jul 2007

             Silage pits

40

*

1 Jul 2007

             Silage wagons

10

*

1 Jul 2007

             Silos (steel)

20

*

1 Jul 2007

             Telescopic handlers

10

*

1 Jul 2007

             Tub grinders

  7

*

1 Jul 2007

      Milking and milk handling assets:

 

 

 

             Automatic cluster removers

10

*

1 Jul 2007

             Bailing systems:

 

 

 

                   Herringbone (including swing over, double                          up and rapid exit)

15

*

1 Jul 2007

                   Rotary

15

*

1 Jul 2007

                   Walk through

15

*

1 Jul 2007

             Filters

15

*

1 Jul 2007

             Milking systems (incorporating clusters, swing                    over arms, hoses, pipes, pulsators, vacuum                    pumps, variable speed control)

15

*

1 Jul 2007

             Milk meters and recording jars (including                      conductivity sensors)

10

*

1 Jul 2007

             Milk vats

25

*

1 Jul 2007

             Plate coolers

15

*

1 Jul 2007

             Receivers

15

*

1 Jul 2007

             Refrigeration compressors

10

*

1 Jul 2007

Fences:

 

 

 

      General (including wire and wire netting used in construction of fencing)

    331/3

 

1 Jan 2001

      Electric

20

 

1 Jan 2001

Fruit-growers’ plant:

 

 

 

      Dips, pans, spray pumps, etc

10

 

1 Jan 2001

      Fumigation tents and machinery

10

 

1 Jan 2001

      Racks (dried fruit)

20

 

1 Jan 2001

      Tecto applicator (citrus anti-fungal plant)

  5

 

1 Jan 2001

Grain, cotton, peanut and rice assets:

 

 

 

      Chemical spraying assets:

 

 

 

             Generally (including broad acre trailed or                      linkage boom and utility)

10

*

1 Jan 2007

             Self-propelled

  8

*

1 Jan 2007

      General assets:

 

 

 

             Aeration assets:

 

 

 

                   Controllers

10

*

1 Jan 2007

                   Kits

15

*

1 Jan 2007

             Augers (including conveyors)

15

*

1 Jan 2007

             Dryers

20

*

1 Jan 2007

             Moisture meters

  5

*

1 Jan 2007

             Mulchers

10

*

1 Jan 2007

             Peanut pre-cleaners

10

*

1 Jan 2007

             Slashers

  7

*

1 Jan 2007

      Harvesting assets:

 

 

 

             Boll buggies

15

*

1 Jan 2007

             Chaser bins

15

*

1 Jan 2007

             Combine harvesters

12

*

1Jul 2007

             Cotton picker/strippers

10

*

1 Jul 2007

             Field bins

20

*

1 Jan 2007

             Fuel trailers

15

*

1 Jan 2007

             Module builders

15

*

1 Jan 2007

             Module tarpaulins

  5

*

1 Jan 2007

             Peanut diggers (including peanut pullers)

10

*

1 Jan 2007

             Peanut threshers         

12

*

1 Jul 2007

      Precision farming assets (including GPS,       controllers, lightbars, variable rate technology       assets) (excluding hydraulic automated steering)

  5

*

1 Jan 2007

      Seeding and fertilizing assets:

 

 

 

             Fertilizer spreaders (including linkage and                    trailed)

10

*

1 Jan 2007

             Planters (including bar, box, combined seeders,         precision planters and row crop planters)

15

*

1 Jan 2007

             Seed and fertilizer bins

15

*

1 Jan 2007

      Tillage assets:

 

 

 

             Generally

15

*

1 Jan 2007

             Harrows

  5

*

1 Jan 2007

             Laser controlled scraping assets:

 

 

 

                   Transmitters

  7

*

1 Jan 2007

                   Buckets

10

*

1 Jan 2007

             Rippers

10

*

1 Jan 2007

Harvester/Sweeper

     62/3

 

1 Jan 2001

Hay and foraging assets:

 

 

 

      Bale handling attachments (including accumulator       grabs, bale stackers, hay forks/spikes/spears       (incorporating metal frame), round bale grabs)

12

*

1 Jan 2007

      Balers

10

*

1 Jan 2007

      Bale wrappers

10

*

1 Jan 2007

      Baler and wrappers

10

*

1 Jan 2007

      Forage harvesters

10

*

1 Jul 2007

      Hay rakes (including finger wheel, rotary and       parallel)

10

*

1 Jan 2007

      Moisture probes

  5

*

1 Jan 2007

      Mower conditioners:

 

 

 

            Self-propelled:

 

 

 

                   Attachments

  8

*

1 Jan 2007

                   Prime movers

12

*

1 Jan 2007

            Trailed

  8

*

1 Jan 2007

      Super conditioners (hay re-conditioners)

  8

*

1 Jan 2007

      Tedders

10

*

1 Jan 2007

      Trailed bale handling assets:

 

 

 

            Big square bale stackers

10

*

1 Jan 2007

            Generally (including accumulators and bale                 carriers)

15

*

1 Jan 2007

      Windrowers:

 

 

 

            Self-propelled:

 

 

 

                   Attachments

  8

*

1 Jan 2007

                   Prime movers

12

*

1 Jan 2007

            Trailed

12

*

1 Jan 2007

Hop growers’ plant:

 

 

 

      Hop picking machines

    131/3

 

1 Jan 2001

      Kilns

20

 

1 Jan 2001

Horse stalls (Breeze way Shed Row)

    331/3

 

1 Jan 2001

Horticultural plants:

 

 

 

      Citrus:

 

 

 

             Grapefruit

30

*

1 Jan 2001

             Lemon

20

*

1 Jan 2001

             Limes

20

*

1 Jan 2001

             Mandarin

25

*

1 Jan 2001

             Orange

30

*

1 Jan 2001

      Grapevines, dried

15

*

1 Oct 2004

      Grapevines, table

15

*

1 Oct 2004

      Grapevines, wine

20

*

1 Oct 2004

      Nuts:

 

 

 

             Almond

25

*

1 Jul 2001

             Cashew

25

*

1 Jul 2001

             Chestnut

25

*

1 Jul 2001

             Hazelnut

25

*

1 Jul 2001

             Jojoba

30

*

1 Jul 2001

             Macadamia

25

*

1 Jul 2001

             Pecan

25

*

1 Jul 2001

             Pistachio

25

*

1 Jul 2001

             Walnut

25

*

1 Jul 2001

      Pome:

 

 

 

             Apple

20

*

1 Jan 2001

             Pear

25

*

1 Jan 2001

      Stone Fruit:

 

 

 

             Apricots

10

*

1 Jan 2001

             Cherries

18

*

1 Jan 2001

             Nectarine

10

*

1 Jan 2001

             Olives

30

*

1 Jan 2001

             Peach

10

*

1 Jan 2001

             Plum

15

*

1 Jan 2001

             Prune

20

*

1 Jan 2001

      Tropical:

 

 

 

             Avocado

20

*

1 Jan 2001

             Mango

30

*

1 Jan 2001

Irrigation plant and equipment:

 

 

 

      Metal piping

    131/3

 

1 Jan 2001

      Other piping (including concrete channels but not earth channels)

20

 

1 Jan 2001

      Other plant

20

 

1 Jan 2001

Levee banks and revetments

40

 

1 Jan 2001

Mushroom growers’ plant:

 

 

 

Air conditioning plant

     62/3

 

1 Jan 2001

      Buildings:

 

 

 

             Peak heat, spawn running and growing rooms

10

 

1 Jan 2001

             Other:

 

 

 

                   Timber or steel frame

    331/3

 

1 Jan 2001

                   Brick, stone or concrete walls

50

 

1 Jan 2001

      Compost preparation plant

     62/3

 

1 Jan 2001

      General plant (including spraying, watering and pumping equipment)

     62/3

 

1 Jan 2001

      Growing trays

     62/3

 

1 Jan 2001

Pea-viners, pea cleaners, vine and straw conveyors

10

 

1 Jan 2001

Peanut blanching plant:

 

 

 

      Air piping

20

 

1 Jan 2001

      Blanchers

10

 

1 Jan 2001

      Colour sorter  (electronic)

10

 

1 Jan 2001

      Control panel

20

 

1 Jan 2001

      Cooling equipment (including control panel)

   131/3

 

1 Jan 2001

      Elevators

10

 

1 Jan 2001

      Exhaust fans

20

 

1 Jan 2001

      Fumigation equipment

10

 

1 Jan 2001

      Pal boxes

  3

 

1 Jan 2001

      Plant water services

50

 

1 Jan 2001

      Roaster and dryer

10

 

1 Jan 2001

      Scales

20

 

1 Jan 2001

      Storage surge bins

20

 

1 Jan 2001

      Tipping unit

20

 

1 Jan 2001

      Transformers

40

 

1 Jan 2001

      Vibrating conveyors

10

 

1 Jan 2001

Sheep farming assets:

 

 

 

Crutching machines, portable type

10

*

1 Jan 2007

Dipping and spraying assets for parasite control:

 

 

 

             Jet spray system assets (including the race              or handler dedicated to a jet spray system)

10

*

1 Jan 2007

      Mobile plunge dips

  5

*

1 Jan 2007

Feeders (including grain feeders, oat feeders and hay feeders)

15

*

1 Jan 2007

Footbaths

10

*

1 Jan 2007

Instruments for measuring wool fibre fineness, laser type

10

*

1 Jan 2007

Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probes and monitors)

  5

*

1 Jan 2007

Sheep handling assets (including autodrafters, conveyors, cradles, crates, crutching trailers, elevators, ewe lifters, handlers, hydraulic lifts, rollover units, shearing tables, weigh crates and winches used to lift sheep)

15

*

1 Jan 2007

Weigh bars, weigh indicators and weigh platforms

10

*

1 Jan 2007

Yards, races, leadup systems and loading ramps:

 

 

 

             Permanent type

40

*

1 Jan 2007

             Portable type

25

*

1 Jan 2007

Woolshed assets:

 

 

 

             Grinding machine for sharpening cutters

30

*

1 Jan 2007

             Shearing machines

30

*

1 Jan 2007

             Shearing or crutching handpieces

10

*

1 Jan 2007

             Wool bale movers

10

*

1 Jan 2007

             Woolpresses

20

*

1 Jan 2007

             Woolsheds and shearing sheds

50

*

1 Jan 2007

             Wool tables, steel type

20

*

1 Jan 2007

Silos:

 

 

 

      Ancillary equipment

20

 

1 Jan 2001

      Grain (metal)

30

*

1 Jul 2001

Stockyards, pens, lairages

20

 

1 Jan 2001

Stud stock and thoroughbred horses

10

 

1 Jan 2001

Trellis

20

 

1 Jan 2001

Vegetable processing equipment

    131/3

 

1 Jan 2001

Water tower (brick)

100

 

1 Jan 2001

 

Nursery and floriculture production

(01110 to 01150)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Chemical spraying assets:

 

 

 

     Generally (including broad acre trailed or                             linkage boom and utility)

10

*

1 Jul 2006

Environmental control assets:

 

 

 

      Boilers (including piping)

20

*

1 Jul 2006

      Control systems

10

*

1 Jul 2006

      Evaporative coolers

10

*

1 Jul 2006

      Heating assets

10

*

1 Jul 2006

      Instruments (including sensors)

10

*

1 Jul 2006

      Retractable screens

8

*

1 Jul 2006

      Ventilation fans

5

*

1 Jul 2006

Fertigation system assets (incorporating control       systems, pumps and tanks)

10

*

1 Jul 2006

General assets:

 

 

 

      Bins and pallets

5

*

1 Jul 2006

      Fertiliser spreaders

10

*

1 Jul 2006

      Fumigation assets

5

*

1 Jul 2006

      Pasteurisation assets:

 

 

 

             Pasteurisation rooms

20

*

1 Jul 2006

             Steam boilers

15

*

1 Jul 2006

      Racks

15

*

1 Jul 2006

      Ride on mowers

5

*

1 Jul 2006

      Refrigeration assets:

 

 

 

             Insulation panels used in cool rooms

40

*

1 Jul 2006

             Refrigeration generally

10

*

1 Jul 2006

      Trailers

15

*

1 Jul 2006

      Trolleys

15

*

1 Jul 2006

      Weed mats

5

*

1 Jul 2006

Harvesting assets:

 

 

 

      Bed lifters and diggers

10

*

1 Jul 2006

      Tree spades

15

*

1 Jul 2006

Packaging assets:

 

 

 

      Deleafers

15

*

1 Jul 2006

      Bunching and bundling machines

15

*

1 Jul 2006

      Grading machines

15

*

1 Jul 2006

Planting assets:

 

 

 

      Benches and tables

10

*

1 Jul 2006

      Conveyors

15

*

1 Jul 2006

      Dibblers and seeders

15

*

1 Jul 2006

      Hoppers

15

*

1 Jul 2006

      Pot, punnet and tray dispensers

12

*

1 Jul 2006

      Potting machines (including pot and bag                      fillers)

10

*

1 Jul 2006

      Soil elevators

10

*

1 Jul 2006

      Soil mixers

10

*

1 Jul 2006

      Transplanters (plugs and seedlings)

  8

*

1 Jul 2006

      Tray and punnet fillers

10

*

1 Jul 2006

      Tray washers

15

*

1 Jul 2006

      Vermiculite dispensers and coverers

15

*

1 Jul 2006

Propagation assets:

 

 

 

      Heated propagators

10

*

1 Jul 2006

      Seedling and punnet trays, reusable

  3

*

1 Jul 2006

Turf growing assets:

 

 

 

      Chemical spraying assets:

 

 

 

          Generally (including broad acre trailed or                      linkage boom and utility)

10

*

1 Jul 2006

      Fertiliser spreaders

10

*

1 Jul 2006

      Field top makers

10

*

1 Jul 2006

      Land planes

25

*

1 Jul 2006

      Line planters

10

*

1 Jul 2006

      Mowers (including reel and rotary mowers)

10

*

1 Jul 2006

      Net layers

10

*

1 Jul 2006

      Power harrows

10

*

1 Jul 2006

      Roll layers

10

*

1 Jul 2006

      Soil aerators

10

*

1 Jul 2006

      Trailers

15

*

1 Jul 2006

      Turf harvesters (including pedestrian and tractor       mounted harvesters)

10

*

1 Jul 2006

      Turf rollers

15

*

1 Jul 2006

      Turf seeders

15

*

1 Jul 2006

      Turf vacuums

10

*

1 Jul 2006

 

Hydroponics

(01220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Hanging gutters

10

*

1 Jul 2007

Troughs

10

*

1 Jul 2007

Hydroponics growers may use the effective life for relevant assets shown in Nursery and Floriculture Production (01110 to 01150)

 

 

 

 

Vegetable and cane growing

(01230 and 01510)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Chemical spraying assets:

 

 

 

      Generally

10

*

1 Jul 2007

      Self-propelled

  8

*

1 Jul 2007

Fertilizer spreaders:

 

 

 

      Generally

10

*

1 Jul 2007

      Spinner

  5

*

1 Jul 2007

 General assets:

 

 

 

      Bins:

 

 

 

            Plastic

10

*

1 Jul 2007

            Timber

  5

*

1 Jul 2007

      Mulch layers

12

*

1 Jul 2007

      Mulch lifters

12

*

1 Jul 2007

      Mulchers

  8

*

1 Jul 2007

      Rakes (eg cane trash rake)

10

*

1 Jul 2007

      Slashers

  8

*

1 Jul 2007

Harvesting assets:

 

 

 

      Cane haul out bins

12

*

1 Jul 2007

      Harvesters (including cane, carrot, onion, potato and      tomato)

10

*

1 Jul 2007

      Harvesting aids (incorporating trailer and conveyor       belts)

15

*

1 Jul 2007

      Onion lifters

10

*

1 Jul 2007

      Trailers

15

*

1 Jul 2007

      Windrowers (including potato diggers, onion and       potato windrowers)

10

*

1 Jul 2007

Planting assets:

 

 

 

      Billet planters

12

*

1 Jul 2007

      Potato cutters

15

*

1 Jul 2007

      Potato planters

10

*

1 Jul 2007

      Precision seeders

10

*

1 Jul 2007

      Transplanters:

 

 

 

             Automated

  7

*

1 Jul 2007

             Manual

10

*

1 Jul 2007

Tillage assets:

 

 

 

      Generally

15

*

1 Jul 2007

      PTO operated (including rotary hoes and power       harrows)

  8

*

1 Jul 2007

Trellising assets:

 

 

 

      Stake drivers

12

*

1 Jul 2007

      Stake pullers

12

*

1 Jul 2007

      Trellising (incorporating stakes and wire)

  5

*

1 Jul 2007

      Wire winders

15

*

1 Jul 2007

 

Coffee, olive and tree nut growing

(01370, 01390 and 01590)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Chemical spraying assets (including air blast sprayers and linkage sprayers)

10

*

1 Jul 2007

Cleaning and mulching assets:

 

 

 

      Blowers

10

*

1 Jul 2007

      Mowers (including zero turn and ride on)

  8

*

1 Jul 2007

      Mulchers

  8

*

1 Jul 2007

      Slashers

10

*

1 Jul 2007

      Sweeper attachments

10

*

1 Jul 2007

Fertilizer spreaders

10

*

1 Jul 2007

General assets:

 

 

 

      Bins:

 

 

 

             Plastic

10

*

1 Jul 2007

             Timber

  5

*

1 Jul 2007

      Stakes (including trellising) 

  3

*

1 Jul 2007

Harvesting assets:

 

 

 

      Bankouts (almonds)

15

*

1 Jul 2007

      Catcher nets

10

*

1 Jul 2007

      Elevators (almonds)

12

*

1 Jul 2007

      Harvesters:

 

 

 

             Coffee

10

*

1 Jul 2007

             Olive

10

*

1 Jul 2007

             Nuts:

 

 

 

                   Generally

10

*

1 Jul 2007

                   Macadamia mower mounted

  8

*

1 Jul 2007

                   Pick ups (eg almonds)

12

*

1 Jul 2007

                   Sweepers

12

*

1 Jul 2007

                   Tree shakers

10

*

1 Jul 2007

             Reservoir carts (almonds)

15

*

1 Jul 2007

             Harvesting pole rakes

  5

*

1 Jul 2007

             Trailers

15

*

1 Jul 2007

Pruning assets:

 

 

 

      Chain saws

  5

*

1 Jul 2007

      Electric hand pruners

  3

*

1 Jul 2007

      Manual hand pruners

  2

*

1 Jul 2007

      Pneumatic pruners:

 

 

 

             Compressor

10

*

1 Jul 2007

             Hand tools

  5

*

1 Jul 2007

 

Poultry farming for breeding, eggs and meat 

(01710 to 01720)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Animal housing structures (incorporating frame, walls, roof, insulation, doors, floors and lighting)

20

*

1 Jan 2007

Animal housing environmental control assets:

 

 

 

             Control systems (excluding personal computers)

10

*

1 Jan 2007

             Curtains:

 

 

 

                   Baffles, brooders

10

*

1 Jan 2007

                   Sidewalls

  5

*

1 Jan 2007

                   Tunnel inlets

10

*

1 Jan 2007

             Evaporative cooling systems (including frames,              pipes, pumps, tanks and coolpads)

10

*

1 Jan 2007

             Foggers

10

*

1 Jan 2007

             Heaters

15

*

1 Jan 2007

             Minimum vents (including cabling)

12

*

1 Jan 2007

             Sensors

  4

*

1 Jan 2007

             Tunnel inlet panels

15

*

1 Jan 2007

             Ventilation fans:

 

 

 

                   Exhaust fans (tunnel, minivent)

12

*

1 Jan 2007

                   Stirrer fans

15

*

1 Jan 2007

Cages (for egg layers)

20

*

1 Jan 2007

Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units)

10

*

1 Jan 2007

Egg belt systems (under cage/nest housing)       (including belts, rollers, tensioners and drive units)

15

*

1 Jan 2007

Egg conveyors (including drive units)

15

*

1 Jan 2007

Egg counters

15

*

1 Jan 2007

Egg elevators (including drive units)

15

*

1 Jan 2007

Egg grading and packing assets:

 

*

1 Jan 2007

Egg grader and packing systems (including box erectors, box sealers, candling machines; conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers)

10

*

1 Jan 2007

             Pallet levellers (coil spring)

25

*

1 Jan 2007

             Palletisers

10

*

1 Jan 2007

             Trolley lifters

15

*

1 Jan 2007

Farm trolleys:

 

 

 

             Chicken transport

10

*

1 Jan 2007

             Egg transport

10

*

1 Jan 2007

Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units)

10

*

1 Jan 2007

Generators (emergency)

20

*

1 Jan 2007

Hanging cable systems (for feeders, drinkers and nest housing)

15

*

1 Jan 2007

Manure belt systems (under cage/nest housing)  (including polypropylene belts, scrapers, rollers, tensioners and drive units)

15

*

1 Jan 2007

Manure conveyors (including drive units)

10

*

1 Jan 2007

Nest housing (including slatted walkways)

15

*

1 Jan 2007

Silos for feed:

 

 

 

             Metal

20

*

1 Jan 2007

             Ancillary equipment:

 

 

 

                   Augers

10

*

1 Jan 2007

                   Conveyors and elevators

15

*

1 Jan 2007

Winches

10

*

1 Jan 2007

 

Poultry hatcheries

(01710 to 01720)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Air handlers

20

*

1 Jan 2007

Boilers

20

*

1 Jan 2007

Candling equipment

20

*

1 Jan 2007

Chick counters

20

*

1 Jan 2007

Chilled water plants

20

*

1 Jan 2007

Control systems (excluding personal computers)

10

*

1 Jan 2007

Condensers/heat exchangers

10

*

1 Jan 2007

Conveyors

20

*

1 Jan 2007

Generators (emergency)

20

*

1 Jan 2007

Hatcher trolleys/dollies

10

*

1 Jan 2007

Hatcher baskets

10

*

1 Jan 2007

Hatchers (including integrated controller unit)

20

*

1 Jan 2007

Hatchery buildings (incorporating frames, walls, roof, insulation, doors, floors and lighting)

40

*

1 Jan 2007

Macerators

20

*

1 Jan 2007

Separators – chick and egg

20

*

1 Jan 2007

Setter trays

10

*

1 Jan 2007

Setter trolley unloaders

20

*

1 Jan 2007

Setter trolleys

10

*

1 Jan 2007

Setters/Incubators (including integrated controller unit)

20

*

1 Jan 2007

Stacker/Destacker systems

20

*

1 Jan 2007

Transfer machines – farm trolley to setter trolley

20

*

1 Jan 2007

Transfer machines – setter tray to hatcher basket

20

*

1 Jan 2007

Vaccinators

15

*

1 Jan 2007

Vacuum/auger systems (waste)

20

*

1 Jan 2007

Washing assets

20

*

1 Jan 2007

 

Aquaculture

(02011 to 02039)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Aeration assets:

 

 

 

      Direct supply systems (including       paddlewheels and aspirators):

 

 

 

             Fresh water

  6

*

1 Jul 2007

             Salt water

  3

*

1 Jul 2007

      Remote or indirect supply systems       (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines)

10

*

1 Jul 2007

Aquaculture tanks:

 

 

 

      Concrete

20

*

1 Jul 2007

      Fibreglass

15

*

1 Jul 2007

      Polyethylene

20

*

1 Jul 2007

      Raceways

20

*

1 Jul 2007

      Transport of live products

10

*

1 Jul 2007

Bins and crates

  5

*

1 Jul 2007

Cooling assets (including water chillers)

10

*

1 Jul 2007

Control systems

10

*

1 Jul 2007

Environmental control structures and protective structures used in salt water environment

15

*

1 Jul 2007

Feeders (including belt, pendulum, scatter and blower)

  5

*

1 Jul 2007

Graders

10

*

1 Jul 2007

Harvesting nets

  4

*

1 Jul 2007

Hatching assets (including hatching containers)

10

*

1 Jul 2007

Heating assets:

 

 

 

      Direct heating system (including immersion       heaters):

 

 

 

             Fresh water

10

*

1 Jul 2007

             Salt water

  5

*

1 Jul 2007

      Indirect heating system (including heat exchangers       and passive heating)

10

*

1 Jul 2007

Instruments (including sensors and water quality meters)

  5

*

1 Jul 2007

Oyster farming assets:

 

 

 

      Oyster growing structures (incorporating posts and       racks or lines)

10

*

1 Jul 2007

      Baskets

  8

*

1 Jul 2007

      Rumblers

10

*

1 Jul 2007

      Sticks

  5

*

1 Jul 2007

      Trays:

 

 

 

             Plastic

  8

*

1 Jul 2007

             Timber

  5

*

1 Jul 2007

      Vats, treatment

15

*

1 Jul 2007

Pearling and oyster fishing plant:

 

 

 

      Luggers (oyster fishing)

    131/3

 

1 Jan 2001

      Pearling boats

20

 

1 Jan 2001

Power supply assets, emergency or standby:

 

 

 

      Generators (incorporating attached engine       management and generator monitoring instruments)

15

*

1 Jul 2007

Processing assets:

 

 

 

      Conveyors, elevators and hoppers

10

*

1 Jul 2007

      Cookers

10

*

1 Jul 2007

      Packaging assets (including vacuum and modified       atmospheric packing)

10

*

1 Jul 2007

Refrigeration assets:

 

 

 

      Insulation panels in cool or freezer rooms used in       salt water        environment

20

*

1 Jul 2007

Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions)

10

*

1 Jul 2007

Water assets:

 

 

 

      Aquaculture channels and ponds

20

*

1 Jul 2007

      Liners and erosio