Federal Register of Legislation - Australian Government

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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 07 Jun 2013
Tabling HistoryDate
Tabled HR17-Jun-2013
Tabled Senate17-Jun-2013
Date of repeal 02 Jul 2013
Repealed by Division 1 of Part 5A of the Legislative Instruments Act 2003

In-line design

 

Legislative Instrument

Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2013 (No 1)

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

Dated this 22nd day of May 2013.

George Holton

George Robert Holton

Assistant Commissioner, Large Business and International.

1              Name of Determination

                This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2013 (No 1).

2              Commencement

                This Determination commences on 1 July 2013.

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 2012

 

Substitute

Table A as at 1 July 2013

 

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

 

Omit

Tractors

12

*

1 Jul 2007

 

Substitute

Tractors

12

*#

1 Jul 2007

 

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

 

Omit

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

131/3

 

1 Jan 2001

 

[4]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle feedlot (01430)

 

Omit

Beef cattle feedlot

(01430)

 

Substitute

Beef cattle feedlots

(01430)

 

[5]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Nursery and floriculture production (01110 to 01150)

 

Omit

      Tree spades

15

*

1 Jul 2006

 

Substitute

      Tree spades

15

*#

1 Jul 2006

 

[6]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Nursery and floriculture production (01110 to 01150)

 

Omit

      Turf harvesters (including pedestrian and tractor         mounted harvesters)

10

*

1 Jul 2006

 

Substitute

      Turf harvesters (including pedestrian and tractor         mounted harvesters)

10

*#

1 Jul 2006

 

[7]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable and cane growing (01230 and 01510)

 

Omit

      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

 

Substitute

      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

 

[8]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Fruit growing (01310 to 01360 and 01390)

 

Omit

      Mechanical pruning assets (including cutter bars and cane strippers, excluding vine leaf removers)

10

*

1 Jul 2008

 

Substitute

      Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers)

10

*

1 Jul 2008

 

[9]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 and 01590)

 

Omit

             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

 

Substitute

             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

 

[10]     Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Poultry farming for breeding, eggs and meat (01710 to 01720)

 

Omit

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

 

Substitute

Egg grading and packing assets:

 

 

 

      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

 

[11]     Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Pig farming (01920)

 

Omit

Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters, and doors)

20

*

1 Jul 2008

      Curtains:

 

 

 

             Sidewalls

10

*

1 Jul 2008

      Floors (suspended type):

 

 

 

             Concrete

10

*

1 Jul 2008

             Plastic

10

*

1 Jul 2008

             Steel

  5

*

1 Jul 2008

Control systems (excluding personal computers)

10

*

1 Jul 2008

Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units)

10

*

1 Jul 2008

Effluent separators/Effluent fan extractors

10

*

1 Jul 2008

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

10

*

1 Jul 2008

      Fans:

 

 

 

             Exhaust (tunnel, minivent)

10

*

1 Jul 2008

             Stirrer

10

*

1 Jul 2008

 

Substitute

Animal housing assets:

 

 

 

      Animal housing structures (incorporating frames,       covers, walls, roof, insulation, shutters and doors)

20

*

1 Jul 2008

      Curtains - sidewalls

10

*

1 Jul 2008

      Floors (suspended type):

 

 

 

             Concrete

10

*

1 Jul 2008

             Plastic

10

*

1 Jul 2008

             Steel

  5

*

1 Jul 2008

Control systems (excluding personal computers)

10

*

1 Jul 2008

Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units)

10

*

1 Jul 2008

Effluent separators/effluent fan extractors

10

*

1 Jul 2008

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

10

*

1 Jul 2008

Fans:

 

 

 

      Exhaust (tunnel, minivent)

10

*

1 Jul 2008

      Stirrer

10

*

1 Jul 2008

 

[12]     Table A, industry category MINING (06000 to 10900)

 

Omit

      Pumps:

 

*

1 Jul 2003

 

Substitute

      Pumps:

 

 

 

 

[13]     Table A, industry category MINING (06000 to 10900)

 

Omit

      Grizzly bars and scalpers;

25

*

1 Jul 2003

 

Substitute

      Grizzly bars and scalpers

25

*

1 Jul 2003

 

[14]     Table A, industry category MINING (06000 to 10900)

 

Omit

Port assets – see Table A Water transport and Water transport services (48100 to48200) and (52110 to 52190)

 

*

1 Jul 2002

Railway infrastructure assets and rolling-stock – see Table A Rail transport (47100)

 

*

1 Jan 2002

 

Substitute

Port assets – see Table A Water transport and support services (48100 to 48200) and (52110 to 52190)

 

 

 

Railway infrastructure assets and rolling-stock – see Table A Rail freight and passenger transport services (47100 to 47200)

 

 

 

 

[15]     Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)

 

Omit

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

 

*

1 Jul 2002

 

Substitute

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

 

 

 

 

[16]     Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)

 

Omit

      Electricity generation assets – see Table A       Electricity supply (36100)

 

*

1 Jul 2002

 

Substitute

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

 

 

 

 

[17]     Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000)

 

Omit

Port Assets – see Table A Water transport and Water transport services (48100 to 48200) and (52110 to 52190)

 

*

1 Jul 2002

 

Substitute

Port assets – see Table A Water transport and support services (48100 to 48200) and (52110 to 52190)

 

 

 

 

[18]     Table A, industry category MINING (06000 to 10900), sub-category Construction material mining (09110 to 09190)

 

Omit

Heavy mobile quarry assets not specifically listed – see Table A Mining (06000 to 10900)

 

*

1 Jul 2003

 

Substitute

Heavy mobile quarry assets not specifically listed – see Table A Mining (06000 to 10900)

 

 

 

 

[19]     Table A, industry category MINING (06000 to 10900), sub-category Mineral exploration services (10122)

 

Omit

               Portable ground geophysical assets (including                electromagnetics, ground magnetics ground                 penetrating radars and radiometrics)

  5

*

1 Jan 2007

 

Substitute

               Portable ground geophysical assets (including                electromagnetics, ground magnetics, ground                 penetrating radars and radiometrics)

  5

*

1 Jan 2007

 

[20]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat and meat product manufacturing (11110 to 11130)

 

Omit

Meat and meat product manufacturing

(11110 to 11130)

 

Substitute

Meat processing

(11110)

 

[21]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat and meat product manufacturing (11110 to 11130)

 

Omit

Bacon manufacture:

 

 

 

      Bacon bins (demountable pig confinement units):

 

 

 

      Galvanised iron components of structure

    331/3

 

1 Jan 2001

             Plant installed in structure

20

 

1 Jan 2001

      Curing plant:

 

 

 

             Fixtures (including overhead tracking)

20

 

1 Jan 2001

             Other

    131/3

 

1 Jan 2001

      Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery):

 

 

 

             Brick, stone or concrete structure

100

 

1 Jan 2001

             Wooden structure

20

 

1 Jan 2001

Butchers’ plant

20

 

1 Jan 2001

Meat works plant:

 

 

 

      Building (66 2/3 per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery):

 

 

 

             Brick, stone and concrete structures

100

 

1 Jan 2001

             Wooden structures

20

 

1 Jan 2001

      Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors)

20

 

1 Jan 2001

      General plant

    131/3

 

1 Jan 2001

Poultry processing plant:

 

 

 

      Conveyor systems and troughing

20

 

1 Jan 2001

      Refrigeration plant and boiler

10

 

1 Jan 2001

      General plant

    131/3

 

1 Jan 2001

 

Substitute

Boning room assets:

 

 

 

      Boneless meat packing stations

20

*

1 Jul 2013

      Boning and slicing stations

20

*

1 Jul 2013

      Boning hoists

5

*

1 Jul 2013

      Chine bone removal machines

10

*

1 Jul 2013

      De-sinewed mince meat machines

10

*

1 Jul 2013

      Dicing and mincing machines

10

*

1 Jul 2013

      Dump and product bins

15

*

1 Jul 2013

      Frenching machines

8

*

1 Jul 2013

      Knuckle and aitch bone pullers

5

*

1 Jul 2013

      Loin/saddle deboning machines

10

*

1 Jul 2013

      Overhead in-feed carcass conveyors (incorporating       housings, handles, chains and motors)

20

*

1 Jul 2013

      Pneumatic knives (including meat trimmers/round       knives and de-fatting knives)

2

*

1 Jul 2013

      Pork brine and marinade mixers

10

*

1 Jul 2013

      Pork de-rinders

10

*

1 Jul 2013

      Pork marinade injectors

10

*

1 Jul 2013

      Rise and fall platforms

15

*

1 Jul 2013

      Sausage filling machines

10

*

1 Jul 2013

      Saws:

 

 

 

             Band saws

10

*

1 Jul 2013

             Bone saws

5

*

1 Jul 2013

             Breaking saws:

 

 

 

                   Circular electric

3

*

1 Jul 2013

                   Circular hydraulic

2

*

1 Jul 2013

                   Reciprocating electric

5

*

1 Jul 2013

                   Reciprocating pneumatic

3

*

1 Jul 2013

      Skinning or denuding machines

10

*

1 Jul 2013

      Transfer belt and screw conveyors (incorporating       belt, drive motors and supporting structure)

10

*

1 Jul 2013

      Weight graders

5

*

1 Jul 2013

      X-ray and chemical lean analysis machines

10

*

1 Jul 2013

Cold storage assets:

 

 

 

      Air curtains

5

*

1 Jul 2013

      Ammonia condensers

10

*

1 Jul 2013

      Blast freezer tunnels

20

*

1 Jul 2013

      Blast freezers

20

*

1 Jul 2013

      Carbon dioxide snow making machines

10

*

1 Jul 2013

      Carton conveyors (incorporating belt, drive motors       and supporting structure)

10

*

1 Jul 2013

      Chiller tunnels

20

*

1 Jul 2013

      Chillers (incorporating pneumatic gates)

15

*

1 Jul 2013

      De-humidifiers:

 

 

 

             Desiccant

10

*

1 Jul 2013

             Refrigerant

15

*

1 Jul 2013

      Door controls and motor drive systems for automatic       opening doors (incorporating controls, motors and     sensors, but excluding doors)

5

*

1 Jul 2013

      Evaporators

15

*

1 Jul 2013

      Freezers

20

*

1 Jul 2013

      Load out bays (incorporating air tight truck pads and      hydraulic platforms)

15

*

1 Jul 2013

      Overhead carcass conveyors (incorporating       housings, handles, chains and motors)

20

*

1 Jul 2013

      Plate freezers

20

*

1 Jul 2013

      Pressure vessels

20

*

1 Jul 2013

      Refrigeration compressors

15

*

1 Jul 2013

      Storage racking and stillages

10

*

1 Jul 2013

      Transfer roller conveyors

10

*

1 Jul 2013

Livestock handling assets:

 

 

 

      Cattle soaker pens

15

*

1 Jul 2013

      Cattle wash/soaker control systems

10

*

1 Jul 2013

      Cattle washes

15

*

1 Jul 2013

      Cattle yards (incorporating concrete base and       galvanised steel posts and rails)

20

*

1 Jul 2013

      Feed auger systems

10

*

1 Jul 2013

      Hydraulic forcing pen gates

10

*

1 Jul 2013

      Lead-up races

20

*

1 Jul 2013

      Loading ramps stationary and height adjustable       (hydraulic, pneumatic and electronic)

15

*

1 Jul 2013

      Pig lairages (incorporating concrete slat floor and       concrete panel walls or concrete floor and       galvanised steel posts and rails)

20

*

1 Jul 2013

      Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails)

10

*

1 Jul 2013

      Water troughs

12

*

1 Jul 2013

Packaging assets:

 

 

 

      Automatic carton erecting and lidding machines

10

*

1 Jul 2013

      Bagging machines

5

*

1 Jul 2013

      Bar code label printers

3

*

1 Jul 2013

      Bar code readers

4

*

1 Jul 2013

      Carton weigh label stations

7

*

1 Jul 2013

      Flow wrappers

10

*

1 Jul 2013

      Labelling machines

5

*

1 Jul 2013

      Meat compactors

10

*

1 Jul 2013

      Metal detectors

10

*

1 Jul 2013

      Netting machines

5

*

1 Jul 2013

      Palletisers and de-palletisers

10

*

1 Jul 2013

      Shrink wrappers

10

*

1 Jul 2013

      Strapping machines

5

*

1 Jul 2013

      Transfer belt conveyors (incorporating belt, drive       motors and supporting structure)

10

*

1 Jul 2013

      Vacuum packaging systems (incorporating vacuum    pumps and booster pumps):

 

 

 

             Rotary systems

12

*

1 Jul 2013

             Tunnel systems

12

*

1 Jul 2013

      Weighing scales

4

*

1 Jul 2013

 

[22]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat and meat product manufacturing (11110 to 11130)

 

After

      Waste heat evaporator

15

*

1 Jan 2001

 

Insert

Slaughter floor assets:

 

 

 

      Beef hide pullers (fixed and traversing)

15

*

1 Jul 2013

      Bung ring expanders:

 

 

 

             Pneumatic

3

*

1 Jul 2013

             Manual hand held

5

*

1 Jul 2013

      Cattle restrainers incorporating centre track belly       conveyors

12

*

1 Jul 2013

      Carcass cleaning systems:

 

 

 

             Cutting line sanitising systems (incorporating              vacuum pumps and collection tanks)

8

*

1 Jul 2013

             Decontamination chambers

20

*

1 Jul 2013

      Dehorners

5

*

1 Jul 2013

      Electrical immobilisers

12

*

1 Jul 2013

      Electrical stimulators

12

*

1 Jul 2013

      Evisceration tables incorporating organ pans

15

*

1 Jul 2013

      Head cutters and droppers:

 

 

 

             Automatic

10

*

1 Jul 2013

             Hand held hydraulic

5

*

1 Jul 2013

      Hock cutters

5

*

1 Jul 2013

      Knife blade sharpening machines

5

*

1 Jul 2013

      Knocking boxes incorporating head restrainers

12

*

1 Jul 2013

      Landing tables and bleed slat conveyors

15

*

1 Jul 2013

      NLIS readers:

 

 

 

             Hand held wands

2

*

1 Jul 2013

             Fixed gate readers

10

*

1 Jul 2013

             Swinging gate readers

5

*

1 Jul 2013

      Offal processing assets:

 

 

 

             Chilled water systems

10

*

1 Jul 2013

             Fat vacuum transfer systems

10

*

1 Jul 2013

             Head splitters

7

*

1 Jul 2013

             Intestine processing machines

10

*

1 Jul 2013

             Jaw breakers

5

*

1 Jul 2013

             Offal bins

15

*

1 Jul 2013

             Offal chutes

15

*

1 Jul 2013

             Offal cutting tables

15

*

1 Jul 2013

             Offal packing stations

15

*

1 Jul 2013

             Offal transfer conveyors (incorporating belts,                drives, motors and supporting structure)

10

*

1 Jul 2013

             Offal tumblers

10

*

1 Jul 2013

             Offal washers

10

*

1 Jul 2013

             Tongue cleaners

10

*

1 Jul 2013

             Tripe cookers/centrifuges

10

*

1 Jul 2013

      Overhead bleed, dressing and trim conveyors       (incorporating housings, handles, chains and       motors) including elevators and lowerators

20

*

1 Jul 2013

      Pneumatic knives:

 

 

 

             De-hiding knives

2

*

1 Jul 2013

             Meat trimmers/round knives and de-fatting                   knives

2

*

1 Jul 2013

      Preparation and trimming stations

15

*

1 Jul 2013

      Rise and fall platforms

15

*

1 Jul 2013

      Saws:

 

 

 

             Brisket saws

5

*

1 Jul 2013

             Splitting saws

5

*

1 Jul 2013

             Scribing saws

3

*

1 Jul 2013

      Sheep brisket scissors

5

*

1 Jul 2013

      Sheep restrainers incorporating belts, pulleys,       drives and motors

10

*

1 Jul 2013

      Sheep skin pullers

10

*

1 Jul 2013

      Specialised pork slaughter floor assets:

 

 

 

             Carbon dioxide stunning chambers incorporating                        carousels

10

*

1 Jul 2013

             Carcass grading probes

4

*

1 Jul 2013

             De-hairing machines

10

*

1 Jul 2013

             Gambrel tables

15

*

1 Jul 2013

             Polishers

10

*

1 Jul 2013

             Scalding tanks

15

*

1 Jul 2013

             Singers

10

*

1 Jul 2013

      Spinal cord removal systems (incorporating hand       pieces, vacuum pumps and tanks)

8

*

1 Jul 2013

      Stunners:

 

 

 

             Electric stunners

5

*

1 Jul 2013

             Manual bolt stunners with cartridges

5

*

1 Jul 2013

             Pneumatic bolt stunners

7

*

1 Jul 2013

      Waste belt conveyors (incorporating drives, motors       and supporting structure)

10

*

1 Jul 2013

      Waste screw conveyors (incorporating drives,       motors and supporting structure)

10

*

1 Jul 2013

Support assets:

 

 

 

      Air and spring balancers and counter weights

5

*

1 Jul 2013

      Compressed air assets:

 

 

 

             Air compressors

10

*

1 Jul 2013

             Air dryers

10

*

1 Jul 2013

             Air receivers

20

*

1 Jul 2013

      Control systems

10

*

1 Jul 2013

      Control systems assets:

 

 

 

             Flow meters

10

*

1 Jul 2013

             Instruments and sensors

10

*

1 Jul 2013

             Turbidity meters

7

*

1 Jul 2013

             Variable speed drives

10

*

1 Jul 2013

      Fire protection systems

15

*

1 Jul 2013

      Hand air driers

3

*

1 Jul 2013

      Hand wash basins

15

*

1 Jul 2013

      Hide preparation assets:

 

 

 

             Bale presses

10

*

1 Jul 2013

             Sheep skin and hide mixers, salt tumblers and                    agitators

6

*

1 Jul 2013

      Hydraulic power packs

10

*

1 Jul 2013

      Laboratory assets

10

*

1 Jul 2013

      Sterilisers

15

*

1 Jul 2013

      Truck and livestock crate washes

20

*

1 Jul 2013

Waste water assets:

 

 

 

      Aerators and agitators

10

*

1 Jul 2013

      Aerobic ponds

30

*

1 Jul 2013

      Anaerobic ponds

30

*

1 Jul 2013

      Belt filter presses

15

*

1 Jul 2013

      Chlorine dosing systems

10

*

1 Jul 2013

      Dissolved air flotation systems

15

*

1 Jul 2013

      Effluent distribution pipes

15

*

1 Jul 2013

      Effluent drum filters

10

*

1 Jul 2013

      Effluent irrigators (including centre pivot, lateral and      travelling gun)

10

*

1 Jul 2013

      Effluent pumps

7

*

1 Jul 2013

      Effluent screens

10

*

1 Jul 2013

      Effluent storage tanks

15

*

1 Jul 2013

      Methane gas cogeneration assets - see Table A       Electricity supply (26110 to 26400) and Gas supply       (27100)

 

 

 

      Pond covers

10

*

1 Jul 2013

      Pond liners

10

*

1 Jul 2013

      Sequential batch reactors

10

*

1 Jul 2013

      Settling ponds

30

*

1 Jul 2013

      Solids dewatering presses

10

*

1 Jul 2013

Water assets:

 

 

 

      Boilers

20

*

1 Jul 2013

      Bore pumps

7

*

1 Jul 2013

      Bores

30

*

1 Jul 2013

      Chlorine dosing systems

10

*

1 Jul 2013

      Clarifiers

20

*

1 Jul 2013

      High stage pump sets

7

*

1 Jul 2013

      Hot water systems

10

*

1 Jul 2013

      Heat exchangers

10

*

1 Jul 2013

      Raw water filters

15

*

1 Jul 2013

      Raw water in-feed pump sets

10

*

1 Jul 2013

      Reverse osmosis systems incorporating pumps,       pipe work, membranes and controls

10

*

1 Jul 2013

      Water distribution pipes

20

*

1 Jul 2013

      Water softeners

10

*

1 Jul 2013

      Water storage tanks

20

*

1 Jul 2013

      Water tank liners

15

*

1 Jul 2013

 

[23]     Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Meat and meat product manufacturing (11110 to 11130)

 

Insert

Poultry processing

(11120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Conveyor systems and troughing

20

 

1 Jan 2001

General plant

131/3

 

1 Jan 2001

Refrigeration plant and boiler

10

 

1 Jan 2001

 

Cured meat and smallgoods manufacturing

(11130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Bacon manufacture:

 

 

 

      Bacon bins (demountable pig confinement units):

 

 

 

             Galvanised iron components of structure

331/3

 

1 Jan 2001

             Plant installed in structure

20

 

1 Jan 2001

      Curing plant:

 

 

 

             Fixtures (including overhead tracking)

20

 

1 Jan 2001

             Other

131/3

 

1 Jan 2001

      Factory building (40 per cent of the total cost of the building is regarded as an integral part of plant and machinery):

 

 

 

             Brick, stone or concrete structure

100

 

1 Jan 2001

             Wooden structure

20

 

1 Jan 2001

 

[24]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)

 

Omit

      Buildings

 

 

 

 

Substitute

      Buildings:

 

 

 

 

[25]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330)

 

Omit

      Churns (includes continuours buttermaker, butter       reworker and ice cream freezer)

15

*

1 Jan 2001

 

Substitute

      Churns (includes continuous buttermakers, butter       reworkers and ice cream freezers)

15

*

1 Jan 2001

 

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

 

Omit

      Preparatory and extraction assets

 

 

 

 

Substitute

      Preparatory and extraction assets:

 

 

 

 

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

 

Omit

Olive oil processing assets

15

 

1 Jul 2008

 

Substitute

Olive oil processing assets

15

*

1 Jul 2008

 

[28]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Grain mill product manufacturing (11610)

 

Omit

             Steeping vessels:

 

*

1 Jul 2008

 

Substitute

             Steeping vessels:

 

 

 

 

[29]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cereal and pasta product manufacturing (11620)

 

Omit

      Scales (electronic and load cells)

10

*

1 Jul 2008

 

Substitute

      Scales (electronic scales and load cells)

10

*

1 Jul 2008

 

[30]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cereal and pasta product manufacturing (11620)

 

Omit

             Used for flour (semolina)

25

*

1 Jul 2008

             Steel

30

*

1 Jul 2008

 

Substitute

            Steel

30

*

1 Jul 2008

             Used for flour (semolina)

25

*

1 Jul 2008

 

[31]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Sugar manufacturing (11810)

 

Omit

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

 

 

 

 

Substitute

             Rail assets (excluding cane bin assets) - see                Table A Rail freight and passenger transport                services (47100 to 47200)

 

 

 

 

[32]     Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Prepared animal and bird feed manufacturing (11920)

 

Omit

Batching, grinding and mixing assets:

 

 

 

      Bins (including mash, outloading, surge, supply and      raw material bins)

30

*

1 Jul 2012

      Control systems (including batching systems)

10

*

1 Jul 2012

      Dressers

10

*

1 Jul 2012

      Drum magnets

10

*

1 Jul 2012

      Evaporative coolers

10

*

1 Jul 2012

      Grinders

10

*

1 Jul 2012

      Hammer and roller mills

15

*

1 Jul 2012

      Heating chambers (including coils and heat       exchangers)

12

*

1 Jul 2012

      Hoppers (including expansion, grinder, weigh and       surge hoppers)

25

*

1 Jul 2012

      Liquid tanks (including molasses and tallow)

20

*

1 Jul 2012

      Load cells

10

*

1 Jul 2012

      Mixers (including paddle, premix and ribbon screw)

20

*

1 Jul 2012

      Pumps (including heat, molasses and water pumps)

7

*

1 Jul 2012

      Rotary valves

15

*

1 Jul 2012

      Shears

15

*

1 Jul 2012

      Turn heads

20

*

1 Jul 2012

Drying, coating, cooling and addition assets:

 

 

 

      Coating assets (including oil, tumble and vacuum       coaters)

12

*

1 Jul 2012

      Coolers (including counterflow, horizontal and       vertical)

15

*

1 Jul 2012

      Cooling fans and cyclones

10

*

1 Jul 2012

      Dryers

15

*

1 Jul 2012

      Injection system (including tallow)

15

*

1 Jul 2012

      Meters (including counterflow meters)

10

*

1 Jul 2012

      Post pellet addition system (incorporating mixers)

10

*

1 Jul 2012

      Screening and sieving assets

10

*

1 Jul 2012

      Vacuum pump and piping

15

*

1 Jul 2012

Liquid feed assets:

 

 

 

      Augers, conveyors and elevators

7

 

1 Jul 2012

      Bladders for molasses ponds

10

*

1 Jul 2012

      Bulk bag hangers

10

*

1 Jul 2012

      Covers for molasses ponds

10

*

1 Jul 2012

      Hoppers

10

*

1 Jul 2012

      Liners for tanks

5

*

1 Jul 2012

      Micro scales

7

*

1 Jul 2012

      Mixers

10

*

1 Jul 2012

      Mixing tanks for clay and other products

15

*

1 Jul 2012

      Pumps:

 

 

 

             Acid and urea pumps

3

*

1 Jul 2012

             Heat, molasses and water pumps

10

*

1 Jul 2012

      Silos (including PVC and steel construction)

15

*

1 Jul 2012

      Storage tanks (including PVC and steel       construction)

15

*

1 Jul 2012

Packaging assets:

 

 

 

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

10

*

1 Jul 2012

      Case erecting, packing and closing machines       (including cartoners)

10

*

1 Jul 2012

      Inspection equipment (including checkweighers,       metal detectors, counting machines)

10

*

1 Jul 2012

      Multihead and singlehead weighers

10

*

1 Jul 2012

      Palletisers and depalletisers

15

*

1 Jul 2012

      Robotic pick and place, lid, tray and sealing assets

10

*

1 Jul 2012

      Wrapping machines (including shrink wrappers,       stretch wrappers and strapping machines)

10

*

1 Jul 2012

Pre-conditioning and extrusion assets:

 

 

 

      Boilers

20

*

1 Jul 2012

      Conditioners

10

*

1 Jul 2012

      Crumble rollers

20

*

1 Jul 2012

      Extruders

15

*

1 Jul 2012

      Pellet presses (including air flow and die feeder         presses)

15

*

1 Jul 2012

      Pellet testers

10

*

1 Jul 2012

Raw material receiving, storage and handling assets:

 

 

 

      Augers

10

*

1 Jul 2012

      Bulkheads

20

*

1 Jul 2012

      Chutes, deadboxes and diverters

10

*

1 Jul 2012

      Conveyors (including belt, drag, grain and screw       conveyors)

15

*

1 Jul 2012

      Elevators and distributors (including bucket and          transfer elevators)

15

*

1 Jul 2012

      Grain cleaning and shifting assets (including grain       blowers and grain shifters)

15

*

1 Jul 2012

      Grain transfer drag chains

15

*

1 Jul 2012

      Portable conveying assets (including augers and       belt conveyors)

5

*

1 Jul 2012

      Receival pits

30

*

1 Jul 2012

      Rotary and slide gates

10

*

1 Jul 2012

      Silos

30

*

1 Jul 2012

      Storage bins

20

*

1 Jul 2012

Support assets:

 

 

 

      Air compressors

10

*

1 Jul 2012

      Dust management assets (including bag and dust       filters, dust collectors, dust extraction hood and       ducting and exhaust fans and socks)

15

*

1 Jul 2012

      Emissions and odour control systems (incorporating       exhaust fans, ducting and biofilters)

15

*

1 Jul 2012

      Feed delivery bins

15

*

1 Jul 2012

      Fire prevention systems (incorporating fire       protection system and water tanks)

20

*

1 Jul 2012

      Grain vacuum and silo sampling probes

5

*

1 Jul 2012

      Laboratory assets (including grain testing assets)

10

*

1 Jul 2012

      Near infrared transmission systems and                              analysers

7

*

1 Jul 2012

      Racking

20

*

1 Jul 2012

      Waste water treatment assets

20

*

1 Jul 2012

      Weighbridges

25

*

1 Jul 2012

 

Insert

Pet food manufacturing assets:

 

 

 

      Dry process assets:

 

 

 

             Batching systems

15

*

1 Jul 2013

             Blowing systems

15

*

1 Jul 2013

             Coating assets (including oil, tumble and                      vacuum coaters)

10

*

1 Jul 2013

             Coolers (including counterflow, horizontal and                    vertical)

15

*

1 Jul 2013

             Cooling systems (including fans and cyclones)

10

*

1 Jul 2013

             Dehumidifying systems (including silo munters)

10

*

1 Jul 2013

             Dosing systems (including liquid)

10

*

1 Jul 2013

             Dryers

15

*

1 Jul 2013

             Extruders

15

*

1 Jul 2013

             Hammer mills

15

*

1 Jul 2013

             Hoppers (including batch and surge)

15

*

1 Jul 2013

             Mixers (including batch and paddle)

15

*

1 Jul 2013

             Ovens (including horizontal, tunnel and vertical)

15

*

1 Jul 2013

             Pre-conditioners

10

*

1 Jul 2013

      Packaging assets:

 

 

 

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

10

*

1 Jul 2013

             Can and tray labelling assets

10

*

1 Jul 2013

             Case erecting, packing and closing machines                    (including cartoners)

10

*

1 Jul 2013

             Inspection equipment (including checkweighers,                    metal detectors, counting machines etc)

10

*

1 Jul 2013

             Multihead and singlehead weighers

10

*

1 Jul 2013

             Palletisers and depalletisers

15

*

1 Jul 2013

             Robotic lid, tray and sealing assets

10

*

1 Jul 2013

             Robotic pick and place assets

10

*

1 Jul 2013

             Wrapping machines (including shrink wrappers,              stretch wrappers and strapping machines)

10

*

1 Jul 2013

      Raw material receiving, storage and handling       assets:

 

 

 

             Chutes

15

*

1 Jul 2013

             Conveyors (including belt, chain, drag, screw              and walking beam conveyors)

15

*

1 Jul 2013

             Elevators and distributors (including bucket and              transfer elevators)

15

*

1 Jul 2013

             Hoppers (including batch and weigh hoppers)

15

*

1 Jul 2013

             Receival assets

15

*

1 Jul 2013

             Screw and weigh belt feeders

10

*

1 Jul 2013

             Silos

20

*

1 Jul 2013

             Storage bins

20

*

1 Jul 2013

             Tanks (including holding, liquid storage and                 water)

20

*

1 Jul 2013

      Support assets:

 

 

 

             Access platforms

20

*

1 Jul 2013

             Air compressors and receivers

10

*

1 Jul 2013

             Bins (including tippers and raw material bins)

15

*

1 Jul 2013

             Boilers

20

*

1 Jul 2013

             Cleaning systems (including vacuum)

15

*

1 Jul 2013

             Contra shears and drum filters

10

*

1 Jul 2013

             Control systems

10

*

1 Jul 2013

             Dust management assets (including bag and              dust filters, dust collectors, dust extraction hood              and ducting and exhaust fans and socks)

15

*

1 Jul 2013

             Effluent pumps

10

*

1 Jul 2013

             Effluent screens and filters

10

*

1 Jul 2013

             Emissions and odour control systems                                  (incorporating exhaust fans, ducting and                 biofilters)

15

*

1 Jul 2013

             Fire prevention systems (incorporating fire                    protection system and water tanks)

20

*

1 Jul 2013

             Laboratory and analysing assets (including                  probes and samplers)

10

*

1 Jul 2013

             Pumps (including liquid feed)

10

*

1 Jul 2013

             Racking

20

*

1 Jul 2013

             Safety systems

20

*

1 Jul 2013

             Waste water ponds

25

*

1 Jul 2013

             Waste water treatment assets

20

*

1 Jul 2013

             Weighing assets (including weigh cells, heads                    and hoppers)

10

*

1 Jul 2013

      Wet process assets:

 

 

 

             Air purification and recycling systems

10

*

1 Jul 2013

             Basket tippers

10

*

1 Jul 2013

             Blending, dicing and mincing assets

10

*

1 Jul 2013

             Blowers

15

*

1 Jul 2013

             Canning and tray assets including closers and                    fillers

10

*

1 Jul 2013

             Chillers

15

*

1 Jul 2013

             Cooling towers

15

*

1 Jul 2013

             Cool rooms

15

*

1 Jul 2013

             Cutting assets (including knife and blade                     assemblies)

10

*

1 Jul 2013

             Dewatering assets

10

*

1 Jul 2013

             Drying assets

15

*

1 Jul 2013

             Extruders

15

*

1 Jul 2013

             Freezers

15

*

1 Jul 2013

             Frozen block warmers

10

*

1 Jul 2013

             Gravy make-up stations

15

*

1 Jul 2013

             Grinders

10

*

1 Jul 2013

             Hoppers (including batch and surge)

15

*

1 Jul 2013

             Mix slides and chutes

15

*

1 Jul 2013

             Mixers (including batch and paddle)

15

*

1 Jul 2013

             Pallet lifters and hoists

10

*

1 Jul 2013

             Refrigeration compressors

15

*

1 Jul 2013

             Retort cooking vessels

15

*

1 Jul 2013

             Retort trays

15

*

1 Jul 2013

             Seal thickness testing assets

10

*

1 Jul 2013

             Slicing and shredding assets

10

*

1 Jul 2013

             Stacking assets

15

*

1 Jul 2013

Prepared animal and bird feed manufacturing assets generally:

 

 

 

      Batching, grinding and mixing assets:

 

 

 

             Bins (including mash, outloading, surge, supply              and raw material bins)

30

*

1 Jul 2012

             Control systems (including batching systems)

10

*

1 Jul 2012

             Dressers

10

*

1 Jul 2012

             Drum magnets

10

*

1 Jul 2012

             Evaporative coolers

10

*

1 Jul 2012

             Grinders

10

*

1 Jul 2012

             Hammer and roller mills

15

*

1 Jul 2012

             Heating chambers (including coils and heat                 exchangers)

12

*

1 Jul 2012

             Hoppers (including expansion, grinder, weigh                    and surge hoppers)

25

*

1 Jul 2012

             Liquid tanks (including molasses and tallow )

20

*

1 Jul 2012

             Load cells

10

*

1 Jul 2012

             Mixers (including paddle, premix and ribbon                screw)

20

*

1 Jul 2012

             Pumps (including heat, molasses and water                 pumps)

7

*

1 Jul 2012

             Rotary valves

15

*

1 Jul 2012

             Shears

15

*

1 Jul 2012

             Turn heads

20

*

1 Jul 2012

      Drying, coating, cooling and addition assets:

 

 

 

             Coating assets (including oil, tumble and                      vacuum coaters)

12

*

1 Jul 2012

             Coolers (including counterflow, horizontal and                    vertical)

15

*

1 Jul 2012

             Cooling fans and cyclones

10

*

1 Jul 2012

             Dryers

15

*

1 Jul 2012

             Injection systems (including tallow)

15

*

1 Jul 2012

             Meters (including counterflow meters)

10

*

1 Jul 2012

             Post pellet addition systems (incorporating                   mixers)

10

*

1 Jul 2012

             Screening and sieving assets

10

*

1 Jul 2012

             Vacuum pump and piping

15

*

1 Jul 2012

      Liquid feed assets:

 

 

 

             Augers, conveyors and elevators

7

*

1 Jul 2012

             Bladders for molasses ponds

10

*

1 Jul 2012

             Bulk bag hangers

10

*

1 Jul 2012

             Covers for molasses ponds

10

*

1 Jul 2012

             Hoppers

10

*

1 Jul 2012

             Liners for tanks

5

*

1 Jul 2012

             Micro scales

7

*

1 Jul 2012

             Mixers

10

*

1 Jul 2012

             Mixing tanks for clay and other products

15

*

1 Jul 2012

             Pumps:

 

 

 

                   Acid and urea pumps

3

*

1 Jul 2012

                   Heat, molasses and water pumps

10

*

1 Jul 2012

                   Silos (including PVC and steel construction)

15

*

1 Jul 2012

             Storage tanks (including PVC and steel                         construction)

15

*

1 Jul 2012

      Packaging assets:

 

 

 

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

10

*

1 Jul 2012

             Case erecting, packing and closing machines                    (including cartoners)

10

*

1 Jul 2012

             Inspection equipment (including checkweighers,                    metal detectors, counting machines)

10

*

1 Jul 2012

             Multihead and singlehead weighers

10

*

1 Jul 2012

             Palletisers and depalletisers

15

*

1 Jul 2012

             Robotic pick and place, lid, tray and sealing