Federal Register of Legislation - Australian Government

Primary content

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
Made 03 May 2012
Registered 08 May 2012
Tabled HR 09 May 2012
Tabled Senate 10 May 2012
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Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013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 2012 (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 3rd day of May 2012.

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 2012 (No 1).

2              Commencement

                This Determination commences on 1 July 2012.

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 2011

 

Substitute

Table A as at 1 July 2012

 

 

[2]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990)

 

Omit

Agriculture

(01110 to 01990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

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

*#

1 Jul 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

Levee banks and revetments

40

 

1 Jan 2001

Pea‑viners, pea cleaners, vine and straw 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 the jet spray system)

10

*

1 Jan 2007

             Mobile plunge dips

5

*

1 Jan 2007

      Feeders (including grain feeders, oat feeders, 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 probe and monitor)

5

*

1 Jan 2007

      Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch 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

Stud stock and thoroughbred horses

10

 

1 Jan 2001

Trellis

20

 

1 Jan 2001

 

Substitute

Agriculture

(01110 to 01990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Bee farming plant:

 

 

 

      Beehives

131/3

 

1 Jan 2001

      Processing plant

20

 

1 Jan 2001

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

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

*#

1 Jul 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

8

*

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

Levee banks and revetments

40

 

1 Jan 2001

Pea-viners, pea cleaners, vine and straw conveyors

10

 

1 Jan 2001

Silos:

 

 

 

      Ancillary equipment

20

 

1 Jan 2001

      Grain (metal)

30

*

1 Jul 2001

Stud stock and thoroughbred horses

10

 

1 Jan 2001

Trellis

20

 

1 Jan 2001

 

Sheep farming

(01410)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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 the jet spray system)

10

*

1 Jan 2007

      Mobile plunge dips

5

*

1 Jan 2007

Feeders (including grain feeders, oat feeders, 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 probe and monitor)

5

*

1 Jan 2007

Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch 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

      Wool presses

20

*

1 Jan 2007

      Woolsheds and shearing sheds

50

*

1 Jan 2007

      Wool tables, steel type

20

*

1 Jan 2007

 

Beef cattle farming

(01420)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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 feedlots

(01430)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

      NLIS and other readers

5

*

1 Jan 2007

      Scales, weigh indicators and loading bars

5

*

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 rinders)

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

Loading ramps

20

*

1 Jan 2007

Manure composting and screening machines

15

*

1 Jan 2007

 

Dairy cattle farming

(01600)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

 

 

[3]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Oil and fat manufacturing (11500)

 

Before

Olive oil processing assets

15

*

1 Jul 2008

 

Insert

Edible oil or fat, blended, manufacturing assets:

 

 

 

      Preparatory and extraction assets:

 

 

 

             Preparatory and mechanical extraction assets:

 

 

 

                   Breaking assets (including dehullers and                      crackers)

20

*

1 Jul 2012

                   Cookers (including conditioners and                              preheaters)

25

*

1 Jul 2012

                   Extruders (including screw presses)

20

*

1 Jul 2012

                   Milling and grinding assets (including flakers,                  hammer mills and roller mills)

20

*

1 Jul 2012

                   Pumps

8

*

1 Jul 2012

                   Vibratory screens

15

*

1 Jul 2012

             Solvent extraction system assets:

 

 

 

                   Distillation system assets (incorporating                        distillation columns, steam economisers,                      condensers, evaporators and oil strippers)

30

*

1 Jul 2012

                   Meal and cake processing assets                                          (incorporating desolventisers, toasters,                          drying and cooling assets)

30

*

1 Jul 2012

                   Mineral oil recovery system assets                                  (incorporating heat exchangers, mineral oil                          scrubbers and oil strippers)

30

*

1 Jul 2012

                   Solvent extractors (including hoppers and                    conveyors)

30

*

1 Jul 2012

                   Solvent water separation system assets                        (incorporating condensers, solvent water                      separators, steam ejectors and solvent                          receivers)

30

*

1 Jul 2012

      Margarine and shortening processing assets:

 

 

 

             Pasteurisers

15

*

1 Jul 2012

             Pin rotor machines (including plasticators and                    complectors)

25

*

1 Jul 2012

             Refrigeration assets (including compressors,              condensers, evaporators and pumps)

15

*

1 Jul 2012

             Scraped surface heat exchangers (including                perfectors and crystallisers)

25

*

1 Jul 2012

      Measuring, monitoring and quality control       assets:

 

 

 

             Belt weighers

15

*

1 Jul 2012

             Control systems

10

*

1 Jul 2012

             Flow meters

10

*

1 Jul 2012

             Laboratory assets:

 

 

 

                   Colorimeters

10

*

1 Jul 2012

                   Furnace ovens

15

*

1 Jul 2012

                   Gas chromatograph analysers

10

*

1 Jul 2012

                   Moisture and protein analysers, electronic                          (including near infra red analysers)

10

*

1 Jul 2012

                   Spectrophotometers

15

*

1 Jul 2012

                   Vacuum separators

10

*

1 Jul 2012

             Quality control assets (including metal detectors         and magnets)

10

*

1 Jul 2012

             Seed samplers, hydraulic driven

10

*

1 Jul 2012

             Weighbridges

20

*

1 Jul 2012

      Packaging assets:

 

 

 

             Capping machines

15

*

1 Jul 2012

             Cartoning assets (including carton and case                 erecting, packing and closing machines)

15

*

1 Jul 2012

             Coding machines

10

*

1 Jul 2012

             Filling machines

20

*

1 Jul 2012

             Labellers

10

*

1 Jul 2012

             Palletisers and depalletisers

20

*

1 Jul 2012

             Robots (pick and place packaging machines)

10

*

1 Jul 2012

             Wrapping machines (including shrink and stretch             wrappers)

15

*

1 Jul 2012

      Receiving and storage assets:

 

 

 

             Bins and containers

20

*

1 Jul 2012

             Silos:

 

 

 

                   Meal

20

*

1 Jul 2012

                   Seed

30

*

1 Jul 2012

             Underground seed storage assets (including                concrete dump pits)

40

*

1 Jul 2012

      Seed and product handling assets:

 

 

 

             Augers, conveyors, elevators and hoppers

15

*

1 Jul 2012

      Support assets:

 

 

 

             Centrifuges, decanters and separators

20

*

1 Jul 2012

             Cooling towers (including packaged type)

20

*

1 Jul 2012

             Deodorisers

30

*

1 Jul 2012

             Drying assets (including vacuum dryers)

20

*

1 Jul 2012

             Emission control assets:

 

 

 

                   Dust collection assets (including ductwork,                          dust collectors, scrubbers and fans)

20

*

1 Jul 2012

                   Environmental control assets (including                        scrubbers, ductwork, fans, biofilters and                        concrete containers)

20

*

1 Jul 2012

             Filtration assets:

 

 

 

                   Plate and frame presses and polished filters

30

*

1 Jul 2012

                   Pressure leaf filters

20

*

1 Jul 2012

             Heat exchangers

15

*

1 Jul 2012

             Pipes and pipelines

25

*

1 Jul 2012

             Pumps

15

*

1 Jul 2012

             Stacks (steel flues)

20

*

1 Jul 2012

             Tanks and vessels:

 

 

 

                   Bulk oil storage tanks

30

*

1 Jul 2012

                   Other:

 

 

 

                         Steel