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Determinations/Taxation as made
This Determination amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 to provide taxpayers in specific industries and for specific assets with effective lives as a basis to calculate the decline in value (depreciation) of an asset for income tax purposes.
Administered by: Treasury
Registered 23 May 2011
Tabling HistoryDate
Tabled HR25-May-2011
Tabled Senate15-Jun-2011
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

In-line design

 

Legislative Instrument

Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2011 (No 1)

I, Lyndall Joy Crompton, Assistant Commissioner, Large Business and International make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.

Dated this 6th day of May 2011.

Lyndall Crompton

Lyndall Joy Crompton

Assistant Commissioner, Large Business and International.

1              Name of Determination

                This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2011 (No 1).

2              Commencement

                This Determination commences on 1 July 2011.

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 2010

 

Substitute

Table A as at 1 July 2011

 

[2]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Sugar and confectionery manufacturing (11810 to 11820)

 

Omit

Sugar and confectionery manufacturing

(11810 to 11820)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Confectioners’ machinery

20

 

1 Jan 2001

Sugar mills

131/3

 

1 Jan 2001

 

Substitute

Sugar manufacturing

(11810)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Sugar milling assets:

 

 

 

      Cane delivery assets:

 

 

 

             Cane bin assets:

 

 

 

                   Rail bins

20

*

1 Jul 2011

                   Rail bin automatic coupling/de-coupling                        devices

12

*

1 Jul 2011

                   Road bins

12

*

1 Jul 2011

             Rail assets (excluding cane bin assets) - see                Table A Rail transport (47100 to 47200)

 

 

 

             Receival station assets:

 

 

 

                   Cane levellers

20

*

1 Jul 2011

                   Cane receival hoppers

25

*

1 Jul 2011

                   Tipplers

25

*

1 Jul 2011

                   Weighbridges

20

*

1 Jul 2011

      Cane juice extraction assets:

 

 

 

             Cane shredding machines (incorporating drives)

30

*

1 Jul 2011

             Crushing mills (incorporating drives)

30

*

1 Jul 2011

             Rotary juice screens

15

*

1 Jul 2011

      Cane juice filtration and clarification assets:

 

 

 

             Clarifiers

25

*

1 Jul 2011

             Flash tanks

20

*

1 Jul 2011

             Juice heaters

20

*

1 Jul 2011

             Lime and mud storage bins

25

*

1 Jul 2011

             Lime slakers

20

*

1 Jul 2011

             Mud mixers/minglers

20

*

1 Jul 2011

             Rotary vacuum mud filters

20

*

1 Jul 2011

      Evaporation and crystallisation assets:

 

 

 

             Centrifugals

25

*

1 Jul 2011

             Crystallisers

20

*

1 Jul 2011

             Evaporators

30

*

1 Jul 2011

             Magma mixers

20

*

1 Jul 2011

             Magma/massecuite distributors and receivers

20

*

1 Jul 2011

             Massecuite re-heaters

20

*

1 Jul 2011

             Seed vessels

20

*

1 Jul 2011

             Sugar melters

20

*

1 Jul 2011

             Vacuum pans

30

*

1 Jul 2011

             Vapour condensers:

 

 

 

                   Mild steel

20

*

1 Jul 2011

                   Stainless steel

30

*

1 Jul 2011

      Molasses storage assets:

 

 

 

             Coolers

15

*

1 Jul 2011

             Dams (earthworks only)

40

*

1 Jul 2011

             Dam bladders and covers

12

*

1 Jul 2011

             Tanks

30

*

1 Jul 2011

      Power generation assets:

 

 

 

             Ash filters (including rotary and horizontal belt                    vacuum filters)

15

*

1 Jul 2011

             Bagasse handling assets:

 

 

 

                   Bagacillo collection systems

15

*

1 Jul 2011

                   Bagasse bins (incorporating stacking and                    reclaim systems)

30

*

1 Jul 2011

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

 

 

 

      Sugar drying and storage assets:

 

 

 

             Hoppers (weigh and feed)

25

*

1 Jul 2011

             Lump breakers

15

*

1 Jul 2011

             Rotary sugar dryers

25

*

1 Jul 2011

             Sugar storage bins and silos

30

*

1 Jul 2011

             Vibratory screens

15

*

1 Jul 2011

      Support assets:

 

 

 

             Air compression assets:

 

 

 

                   Air dryers

12

*

1 Jul 2011

                   Air receivers

20

*

1 Jul 2011

                   Compressors

12

*

1 Jul 2011

                   Packaged air compression systems

12

*

1 Jul 2011

             Blowers and fans

15

*

1 Jul 2011

             Control system assets:

 

 

 

                   Control cabinets and switchgear

10

*

1 Jul 2011

                   Instrumentation

10

*

1 Jul 2011

                   Programmable logic controllers

10

*

1 Jul 2011

                   Switchboards

20

*

1 Jul 2011

                   Variable speed drives

10

*

1 Jul 2011

             Conveyors (including framework and                                   enclosures)

20

*

1 Jul 2011

             Conveyor belt weighers

15

*

1 Jul 2011

             Dust collectors (including ducting and excluding              bagacillo collection systems)

20

*

1 Jul 2011

             Heat exchangers

15

*

1 Jul 2011

             Laboratory assets:

 

 

 

                   Cutter grinders

15

*

1 Jul 2011

                   Moisture determination ovens

10

*

1 Jul 2011

                   Polarimeters

10

*

1 Jul 2011

                   Rotary juice samplers

15

*

1 Jul 2011

                   Spectrometers

10

*

1 Jul 2011

                   Wet disintegrators

15

*

1 Jul 2011

             Overhead cranes (See Table B – Cranes)

 

 

 

             Piping and valves:

 

 

 

                   Piping:

 

 

 

                         Mild steel

15

*

1 Jul 2011

                         Non ferrous

20

*

1 Jul 2011

                         Stainless steel

25

*

1 Jul 2011

                   Valves

10

*

1 Jul 2011

             Pumps

15

*

1 Jul 2011

             Tanks (excluding molasses storage tanks):

 

 

 

                   Water storage tanks

25

*

1 Jul 2011

                   Other tanks:

 

 

 

                         Mild steel

20

*

1 Jul 2011

                         Plastic

15

*

1 Jul 2011

                         Stainless steel

30

*

1 Jul 2011

      Water treatment and cooling assets:

 

 

 

             Clarifiers

25

*

1 Jul 2011

             Cooling and effluent ponds

40

*

1 Jul 2011

             Cooling towers:

 

 

 

                   Field erected

25

*

1 Jul 2011

                   Packaged

15

*

1 Jul 2011

             Ion exchange systems

15

*

1 Jul 2011

Sugar refining assets:

 

 

 

      Affination assets:

 

 

 

             Centrifugals

25

*

1 Jul 2011

             Magma mixers

20

*

1 Jul 2011

             Sugar melters

20

*

1 Jul 2011

             Melter liquor screens

15

*

1 Jul 2011

      Clarification and de-colourising assets:

 

 

 

             Carbon regeneration kilns

15

*

1 Jul 2011

             Clarifiers

25

*

1 Jul 2011

             Deep bed filters

30

*

1 Jul 2011

             De-colourising columns:

 

 

 

                   Carbon based

30

*

1 Jul 2011

                   Resin based

20

*

1 Jul 2011

      Evaporation and crystallisation assets:

 

 

 

             Centrifugals

25

*

1 Jul 2011

             Evaporators

30

*

1 Jul 2011

             Magma/massecuite distributors and receivers

20

*

1 Jul 2011

             Vacuum pans

30

*

1 Jul 2011

             Vapour condensers:

 

 

 

                   Mild steel

20

*

1 Jul 2011

                   Stainless steel

30

*

1 Jul 2011

      Packaging assets:

 

 

 

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

15

*

1 Jul 2011

                   Bottling assets:

 

 

 

                         Bottle capping, filling and unscrambling                          machines

15

*

1 Jul 2011

                         Syrup and treacle filter presses

15

*

1 Jul 2011

                         UV disinfectors

15

*

1 Jul 2011

                   Carton erecting, packing and closing                              machines (including cartoners)

15

*

1 Jul 2011

                   Case erecting, packing and closing                                machines (including casepackers)

15

*

1 Jul 2011

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

10

*

1 Jul 2011

             Multihead and singlehead weighers

15

*

1 Jul 2011

             Palletisers and de-palletisers

15

*

1 Jul 2011

                   Product identification labellers including                 decorating, applicator and coding machines

10

*

1 Jul 2011

                   Wrapping machines including shrink wrappers,                        stretch wrappers and strapping machines

15

*

1 Jul 2011

      Sugar receival, drying, screening, and storage       assets:

 

 

 

             Bins, hoppers and silos

30

*

1 Jul 2011

             Lump breakers

15

*

1 Jul 2011

             Rotary sugar dryers

25

*

1 Jul 2011

             Sugar throwers

15

*

1 Jul 2011

             Vibratory screens (including graders and                       scalpers)

15

*

1 Jul 2011

      Support assets:

 

 

 

             Air compression assets:

 

 

 

                   Air dryers

12

*

1 Jul 2011

                   Air receivers

20

*

1 Jul 2011

                   Compressors

12

*

1 Jul 2011

                   Packaged air compression systems

12

*

1 Jul 2011

             Blowers and fans

15

*

1 Jul 2011

             Boilers (packaged type only)

20

*

1 Jul 2011

             Control system assets:

 

 

 

                   Control cabinets and switchgear

10

*

1 Jul 2011

                   Instrumentation

10

*

1 Jul 2011

                   Program logic controllers (PLCs)

10

*

1 Jul 2011

                   Switchboards

20

*

1 Jul 2011

                   Variable speed drives (VSDs)

10

*

1 Jul 2011

             Conveyors (including framework and                                   enclosures):

 

 

 

                   Packaging conveyors

15

*

1 Jul 2011

                   Other conveyors

20

*

1 Jul 2011

             Cooling towers:

 

 

 

                   Field erected

25

*

1 Jul 2011

                   Packaged

15

*

1 Jul 2011

             Dust collectors (including ducting)

20

*

1 Jul 2011

             Heat exchangers

15

*

1 Jul 2011

             Pipes and valves:

 

 

 

                   Pipes:

 

 

 

                         Mild steel

15

*

1 Jul 2011

                         Non ferrous

20

*

1 Jul 2011

                         Stainless steel

25

*

1 Jul 2011

                   Valves

10

*

1 Jul 2011

             Pumps

15

*

1 Jul 2011

             Refractometers

10

*

1 Jul 2011

             Spectrometers

10

*

1 Jul 2011

             Tanks:

 

 

 

                   Water storage tanks

25

*

1 Jul 2011

                   Other tanks:

 

 

 

                         Mild steel

20

*

1 Jul 2011

                         Plastic

15

*

1 Jul 2011

                         Stainless steel

30

*

1 Jul 2011

             Weighbridges

20

*

1 Jul 2011

 

Confectionery manufacturing

(11820)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Confectioners’ machinery

20

 

1 Jan 2001

 

[3]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18110 to 18130)

 

Omit

Basic chemical and chemical product manufacturing

(18110 to 18130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Chemical manufacturing plant:

 

 

 

      General plant

131/3

 

1 Jan 2001

      Organic peroxides explosion (cell block)

20

 

1 Jan 2001

Eucalyptus oil plant:

 

 

 

      Stills (coolers)

40

 

1 Jan 2001

      Tanks

40

 

1 Jan 2001

Fertiliser manufacturing plant

20

 

1 Jan 2001

Oxygen manufacturing plant

131/3

 

1 Jan 2001

Salt manufacturing and refining plant

10

 

1 Jan 2001

Sulphuric acid plant:

 

 

 

      Acid chambers (irrespective of raw material used)

20

 

1 Jan 2001

      Plant:

 

 

 

             Where pyrites used in manufacture of the acid

10

 

1 Jan 2001

             Where natural sulphur (brimstone) so used

131/3

 

1 Jan 2001

 

Substitute

Industrial gas manufacturing

(18110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Industrial gas - general manufacturing assets:

 

 

 

Air and gas cooling and heating assets:

 

 

 

Heat exchangers

15

*

1 Jul 2011

Moisture condensers

20

*

1 Jul 2011

Quench drums

20

*

1 Jul 2011

Refrigeration units

20

*

1 Jul 2011

Air and gas purification assets:

 

 

 

Adsorption systems

25

*

1 Jul 2011

Gas scrubbers

20

*

1 Jul 2011

Reactors

25

*

1 Jul 2011

Compressors

25

*

1 Jul 2011

Gas buffer and surge tanks

25

*

1 Jul 2011

Silencers/mufflers

20

*

1 Jul 2011

Industrial gas - manufacturing assets for specific gases:

 

 

 

Acetylene manufacturing assets (carbide process):

 

 

 

Acetylene compressors

25

*

1 Jul 2011

Acetylene generators (incorporating hoppers)

30

*

1 Jul 2011

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

20

*

1 Jul 2011

Calcium hydroxide settling ponds and tanks

20

*

1 Jul 2011

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

12

*

1 Jul 2011

Dust collection systems

20

*

1 Jul 2011

Flashback arrestors

10

*

1 Jul 2011

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

 

 

 

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

20

*

1 Jul 2011

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

30

*

1 Jul 2011

Evaporative coolers (nitrogen cooled) and spray coolers

20

*

1 Jul 2011

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

30

*

1 Jul 2011

Turbine expansion engines

25

*

1 Jul 2011

Carbon dioxide (CO2) manufacturing assets:

 

 

 

Amine based adsorption/desorption systems

20

*

1 Jul 2011

Liquefaction assets (including condensers, condensate receivers and separators)

25

*

1 Jul 2011

Dry ice manufacturing assets:

 

 

 

Dry ice cutting machines

10

*

1 Jul 2011

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

10

*

1 Jul 2011

Dry ice presses

20

*

1 Jul 2011

Dry ice shipping boxes

10

*

1 Jul 2011

Extraction fans for waste CO2

10

*

1 Jul 2011

Pelletisers

15

*

1 Jul 2011

Helium manufacturing assets:

 

 

 

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

30

*

1 Jul 2011

Turbine expansion engines

25

*

1 Jul 2011

Hydrogen manufacturing assets:

 

 

 

Gasifiers and steam reformer furnaces

25

*

1 Jul 2011

Industrial gas distribution assets:

 

 

 

Compressor assets:

 

 

 

Air receivers

20

*

1 Jul 2011

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

15

*

1 Jul 2011

Cylinder filling assets:

 

 

 

Cylinder filling station assets:

 

 

 

High pressure hoses

10

*

1 Jul 2011

Manifolds and piping (incorporating flashback arrestors):

 

 

 

Acetylene gas

10

*

1 Jul 2011

Other gases

20

*

1 Jul 2011

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

20

*

1 Jul 2011

Cylinder frames (incorporating manifolds and piping)

15

*

1 Jul 2011

Cylinders:

 

 

 

Gas cylinders

30

*

1 Jul 2011

Liquid gas cylinders:

 

 

 

Flasks

7

*

1 Jul 2011

Other liquid gas cylinders

15

*

1 Jul 2011

Cylinder valves

10

*

1 Jul 2011

Cylinder handling assets:

 

 

 

Baskets, crates, and pallets

12

*

1 Jul 2011

Tippers and trolleys

10

*

1 Jul 2011

Cylinder preparation assets:

 

 

 

Boilers

10

*

1 Jul 2011

Cylinder brushing machines

10

*

1 Jul 2011

Cylinder drying cabinets (incorporating heaters and fans)

15

*

1 Jul 2011

Cylinder inspection lights

10

*

1 Jul 2011

Cylinder spray booths

15

*

1 Jul 2011

Cylinder stamping machines

10

*

1 Jul 2011

Cylinder testing machines

10

*

1 Jul 2011

Cylinder valving machines (incorporating safety enclosures)

15

*

1 Jul 2011

Tank truck assets:

 

 

 

Gas storage tanks

20

*

1 Jul 2011

Hoses

5

*

1 Jul 2011

Metering systems

7

*

1 Jul 2011

Pipes and valves

10

*

1 Jul 2011

Pumps

10

*

1 Jul 2011

Tanker filling station assets:

 

 

 

Breakaway couplings

12

*

1 Jul 2011

Framework, manifolds and piping

20

*

1 Jul 2011

Tanker filling hoses

10

*

1 Jul 2011

Weighbridges

20

*

1 Jul 2011

Vapourisers

20

*

1 Jul 2011

Support and other assets:

 

 

 

Air drying systems for industrial and instrument air

15

*

1 Jul 2011

Control system assets:

 

 

 

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

10

*

1 Jul 2011

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

10

*

1 Jul 2011

Cooling towers:

 

 

 

Field erected

20

*

1 Jul 2011

Packaged

15

*

1 Jul 2011

Customer installations assets:

 

 

 

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

 

 

 

Membrane systems

10

*

1 Jul 2011

Pressure swing adsorption (PSA) systems

12

*

1 Jul 2011

Vacuum swing adsorption (VSA) systems

15

*

1 Jul 2011

Blowers and compressors

15

*

1 Jul 2011

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

15

*

1 Jul 2011

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

4

*

1 Jul 2011

Gas analysis assets:

 

 

 

Chromatographs

15

*

1 Jul 2011

Other analysers

10

*

1 Jul 2011

Gas storage assets:

 

 

 

Liquid CO2 storage assets:

 

 

 

Tanks

30

*

1 Jul 2011

Tank refrigeration units

10

*

1 Jul 2011

Vacuum insulated tanks

30

*

1 Jul 2011

Piping assets:

 

 

 

Flow meters

10

*

1 Jul 2011

Pipes:

 

 

 

Carbon steel

20

*

1 Jul 2011

Stainless steel

30

*

1 Jul 2011

Pipelines

30

*

1 Jul 2011

Valves

10

*

1 Jul 2011

Platform scales

20

*

1 Jul 2011

Pumps:

 

 

 

Cryogenic pumps

15

*

1 Jul 2011

Liquid CO2 pumps

15

*

1 Jul 2011

Other pumps

15

*

1 Jul 2011

Safety assets:

 

 

 

Fire control and alarm assets (see in Table B)

 

 

 

Gas leakage monitors:

 

 

 

Fixed

10

*

1 Jul 2011

Portable

4

*

1 Jul 2011

 

Basic chemical and chemical product manufacturing

(18120 to 18130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Chemical manufacturing plant:

 

 

 

      General plant

131/3

 

1 Jan 2001

      Organic peroxides explosion (cell block)

20

 

1 Jan 2001

Eucalyptus oil plant:

 

 

 

      Stills (coolers)

40

 

1 Jan 2001

      Tanks

40

 

1 Jan 2001

Fertiliser manufacturing plant

20

 

1 Jan 2001

Salt manufacturing and refining plant

10

 

1 Jan 2001

Sulphuric acid plant:

 

 

 

      Acid chambers (irrespective of raw material used)

20

 

1 Jan 2001

      Plant:

 

 

 

             Where pyrites used in manufacture of the acid

10

 

1 Jan 2001

             Where natural sulphur (brimstone) so used

131/3

 

1 Jan 2001

 

[4]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-metallic mineral product manufacturing (20210 to 20900)

 

Substitute

Non-metallic mineral product manufacturing

(20210 to 20900)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Monumental masons’ plant

131/3

 

1 Jan 2001

Slate works plant

20

 

1 Jan 2001

 

Ceramic product manufacturing

(20210 to 20290)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Clay brick and paver manufacturing assets: (Determinations for assets used in mining clay are shown under the heading Construction material mining (09110 to 09190))

 

 

 

      Box feeders

20

*

1 Jul 2011

      Control systems

10

*

1 Jul 2011

      Conveyors

20

*

1 Jul 2011

      Cutters

15

*

1 Jul 2011

      De-hackers (excluding robots)

20

*

1 Jul 2011

      Dryers

25

*

1 Jul 2011

      Extruders

15

*

1 Jul 2011

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

10

*

1 Jul 2011

      Kiln/dryer/transfer car track work

12

*

1 Jul 2011

      Kiln/dryer cars

10

*

1 Jul 2011

      Kilns

20

*

1 Jul 2011

      Robots

10

*

1 Jul 2011

      Setting assets (excluding robots)

20

*

1 Jul 2011

      Transfer cars

15

*

1 Jul 2011

      Wrapping and strapping machines

10

*

1 Jul 2011

Pottery plant

20

 

1 Jan 2001

 

Cement manufacturing

(20310)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Cooling assets:

 

 

 

      Air to air coolers

20

*

1 Jul 2011

      Evaporation coolers:

 

 

 

             Cement coolers

20

*

1 Jul 2011

             Conditioning towers (incorporating spray                       systems)

20

*

1 Jul 2011

      Grate coolers (incorporating grate conveyor and       quenching fans)

25

*

1 Jul 2011

Drying assets:

 

 

 

      Fluid bed dryers

20

*

1 Jul 2011

      Hot gas generators

15

*

1 Jul 2011

      Rotary dryers

20

*

1 Jul 2011

Electrical installation assets (including cabling):

 

 

 

      Power generators

15

*

1 Jul 2011

      Switchboards

20

*

1 Jul 2011

      Transformers

20

*

1 Jul 2011

Emissions control assets:

 

 

 

      Dedusting fans

20

*

1 Jul 2011

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

 

 

 

             Bagfilter systems (incorporating housing and              filters)

20

*

1 Jul 2011

             Electrostatic precipitators

20

*

1 Jul 2011

Stacks (excluding stacks incorporated in kiln bypass systems)

25

*

1 Jul 2011

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

 

 

 

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

25

*

1 Jul 2011

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

20

*

1 Jul 2011

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

25

*

1 Jul 2011

      Roller presses

20

*

1 Jul 2011

      Separators/classifiers (including single and multi       cyclones)

15

*

1 Jul 2011

Preheat and clinker production assets:

 

 

 

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

20

*

1 Jul 2011

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

25

*

1 Jul 2011

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

10

*

1 Jul 2011

      Kiln guns

5

*

1 Jul 2011

      Kiln shell scanners

10

*

1 Jul 2011

Quarrying assets:

 

 

 

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

 

 

 

      Scrapers

7

*

1 Jul 2011

Storage, handling and packing assets:

 

 

 

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

 

 

 

             Mechanical:

 

 

 

                   Belt, screw, drag chain, apron/pan conveyors

15

*

1 Jul 2011

                   Bucket elevators

20

*

1 Jul 2011

             Pneumatic:

 

 

 

                   Air lift elevators

15

*

1 Jul 2011

                   Air slides

15

*

1 Jul 2011

      Hoppers, bins and tanks

20

*

1 Jul 2011

      Packaging assets:

 

 

 

             Packing/bagging machines

15

*

1 Jul 2011

             Palletisers

15

*

1 Jul 2011

             Wrappers

10

*

1 Jul 2011

      Pressure vessels (other than air/shock blast units)

25

*

1 Jul 2011

      Silos:

 

 

 

             Concrete, generally

50

*

1 Jan 2004

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

40

*

1 Jan 2004

             Steel, generally

30

*

1 Jan 2004

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

20

*

1 Jan 2004

      Stockpile assets:

 

 

 

             Reclaim tunnels

25

*

1 Jul 2011

             Reclaimers

25

*

1 Jul 2011

             Stackers

25

*

1 Jul 2011

      Unloading/loading assets:

 

 

 

             Bulk loading devices (including loading spouts                    and telescopic chutes)

10

*

1 Jul 2011

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

20

*

1 Jul 2011

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

 

 

 

             Weighbridges

20

*

1 Jul 2011

Support assets:

 

 

 

      Air compression assets:

 

 

 

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

10

*

1 Jul 2011

             Other air compressor systems

15

*

1 Jul 2011

      Air/shock blast units

8

*

1 Jul 2011

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

10

*

1 Jul 2011

      Cranes

20

*

1 Jul 2011

      Hoists

20

*

1 Jul 2011

      ID (induced draught) fans

15

*

1 Jul 2011

      Pumps

15

*

1 Jul 2011

      Testing equipment:

 

 

 

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

8

*

1 Jul 2011

             Raw material analysers

5

*

1 Jul 2011

             XRF/XRD analysers

5

*

1 Jul 2011

 

Plaster product manufacturing

(20320)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Plasterboard and cornice manufacturing assets:

 

 

 

      General:

 

 

 

             Bins

20

*

1 Jul 2011

             Control systems

10

*

1 Jul 2011

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

20

*

1 Jul 2011

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

20

*

1 Jul 2011

             Dust detectors

5

*

1 Jul 2011

             Fans/blowers (excluding blowers used with hot              pits)

20

*

1 Jul 2011

             Feeders

15

*

1 Jul 2011

             Flow meters

10

*

1 Jul 2011

             Hoppers

20

*

1 Jul 2011

             Lump breakers

20

*

1 Jul 2011

             Pumps

10

*

1 Jul 2011

             Rotary valves

15

*

1 Jul 2011

             Silos (steel)

20

*

1 Jul 2011

             Tanks

20

*

1 Jul 2011

      Plaster milling assets:

 

 

 

             Bulk bag handling assets

20

*

1 Jul 2011

             Calciners

20

*

1 Jul 2011

             Grinding/hammer mills

20

*

1 Jul 2011

             Heat generators

15

*

1 Jul 2011

             Hot pits:

 

 

 

                   Blowers

12

*

1 Jul 2011

                   Vessels

20

*

1 Jul 2011

             Stucco coolers

20

*

1 Jul 2011

      Plasterboard/cornice plant assets:

 

 

 

             Chillers (volumetric air-cooled)

15

*

1 Jul 2011

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

20

*

1 Jul 2011

             Dryers

25

*

1 Jul 2011

             Dunnage assets used to make dunnage

25

*

1 Jul 2011

             Forming line assets (including belt conveyors                    and roller conveyors)

20

*

1 Jul 2011

             Forming plates

10

*

1 Jul 2011

             Forming station assets (excluding forming                    plates and pin mixers)

20

*

1 Jul 2011

             Hydropulpers

25

*

1 Jul 2011

             Knives (used for plasterboard or cornice)

25

*

1 Jul 2011

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

20

*

1 Jul 2011

             Pin mixers

13

*

1 Jul 2011

             Printers

5

*

1 Jul 2011

             Start-up pullers (used for cornice)

20

*

1 Jul 2011

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

20

*

1 Jul 2011

 

Concrete product manufacturing

(20340)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Concrete block, brick and paver manufacturing assets:

 

 

 

      Batching and mixing assets:

 

 

 

             Bins (excluding concrete bins)

15

*

1 Jul 2011

             Colour dosing assets

12

*

1 Jul 2011

             Colour tanks (incorporating stirrers)

15

*

1 Jul 2011

             Hoppers

15

*

1 Jul 2011

             Mixers

15

*

1 Jul 2011

      Block/brick/paver making assets:

 

 

 

             Block/brick/paver making machines

15

*

1 Jul 2011

             Moulds

5

*

1 Jul 2011

             Splitters

10

*

1 Jul 2011

      Curing assets:

 

 

 

             Boilers (including steam generators)

20

*

1 Jul 2011

             Drying chambers

25

*

1 Jul 2011

             Elevators/lowerators (including                                        loaders/unloaders)

15

*

1 Jul 2011

             Racks (excluding racks fixed to drying                            chambers)

5

*

1 Jul 2011

             Transfer car (incorporating finger cars) track                 works

15

*

1 Jul 2011

             Transfer cars (incorporating finger cars)

15

*

1 Jul 2011

      General assets:

 

 

 

             Control systems

10

*

1 Jul 2011

             Conveyors

15

*

1 Jul 2011

             Plates

10

*

1 Jul 2011

      Palletising and packaging assets:

 

 

 

             Cubing assets (including cubers, doublers and                    squeezers)

15

*

1 Jul 2011

             Robots

10

*

1 Jul 2011

             Wrapping and strapping machines

10

*

1 Jul 2011

Concrete pipe manufacturing plant

131/3

 

1 Jan 2001

Tile manufacturing plant (cement and concrete):

 

 

 

      General plant

10

 

1 Jan 2001

             Pallets (aluminium used in extrusion process)

5

 

1 Jan 2001

 

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

 

After

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

20

*

1 Jul 2010

 

Insert

Steel railway track product manufacturing assets:

 

 

 

      Steel railway clip manufacturing assets:

 

 

 

             Anti-corrosion dip tanks

20

*

1 Jul 2011

             Coil transfer arms incorporating motors,                        gearboxes and drive shafts

15

*

1 Jul 2011

             End spades

20

*

1 Jul 2011

             Gas temper furnaces

20

*

1 Jul 2011

             Induction heaters

20

*

1 Jul 2011

             Noise reduction enclosures

30

*

1 Jul 2011

             Presses

20

*

1 Jul 2011

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

20

*

1 Jul 2011

             Shears

20

*

1 Jul 2011

             Tooling

15

*

1 Jul 2011

             Transfer systems incorporating flat bed transfer              table

30

*

1 Jul 2011

             Quality control test rigs

30

*

1 Jul 2011

             Materials handling assets:

 

 

 

                   Conveyor systems

20

*

1 Jul 2011

                   Hoppers

20

*

1 Jul 2011

                   Racks for storage

20

*

1 Jul 2011

                   Weigh scales

15

*

1 Jul 2011

             Water treatment assets:

 

 

 

                   Cooling towers

20

*

1 Jul 2011

                   Pumps

10

*

1 Jul 2011

                   Tanks

20

*

1 Jul 2011

      Steel railway sleeper manufacturing assets:

 

 

 

             Crop shear and presses

20

*

1 Jul 2011

             Form presses

20

*

1 Jul 2011

             Punch presses

20

*

1 Jul 2011

 

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

 

After

      Stitchers

17

*

1 Jul 2010

 

Insert

Tin-plating mill assets:

 

 

 

      Accumulators and loopers

17

*

1 Jul 2011

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

13

*

1 Jul 2011

      Batch annealing assets:

 

 

 

             Annealing furnaces

6

*

1 Jul 2011

             Bases

4

*

1 Jul 2011

             Convector plates

4

*

1 Jul 2011

             Inner covers

4

*

1 Jul 2011

      Cold reduction mills

20

*

1 Jul 2011

      Continuous annealing furnaces

15

*

1 Jul 2011

      Crop shears

15

*

1 Jul 2011

      Dryers

15

*

1 Jul 2011

      Electro plating baths including scrubbing units, rolls     and electrical grids

13

*

1 Jul 2011

      Pickling tanks including scrubbing units and rolls       and electrical grids

13

*

1 Jul 2011

      Preheat furnaces

20

*

1 Jul 2011

      Recoilers, bridles and uncoilers

15

*

1 Jul 2011

      Rinse tanks

15

*

1 Jul 2011

      Side trimmers

15

*

1 Jul 2011

      Temper mills

20

*

1 Jul 2011

      Tension control system including steering

10

*

1 Jul 2011

      Welders

17

*

1 Jul 2011

 

[7]       Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle and motor vehicle part manufacturing (23110 to 23190)

 

Omit

Motor vehicle and motor vehicle part manufacturing

(23110 to 23190)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

For metal casting assets see determinations for Non-ferrous metal casting (21410)

 

 

 

Motor vehicle manufacturing plant:

 

 

 

      Basic machinery