Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This instrument 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 08 May 2014
Registered 06 Jun 2014
Tabled HR 16 Jun 2014
Tabled Senate 16 Jun 2014
Date of repeal 02 Jul 2014
Repealed by Division 1 of Part 5A of the Legislative Instruments Act 2003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 2014 (No 1)

I, Michael Gabriel Tenace, Acting Assistant Commissioner, Public Groups and International make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.

Dated this 8th day of May 2014.

Michael Tenace

Michael Gabriel Tenace

Acting Assistant Commissioner, Public Groups and International.

1              Name of Determination

                This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2014 (No 1).

2              Commencement

                This Determination commences on 1 July 2014.

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 2013

 

Substitute

Table A as at 1 July 2014

 

[2]       Table A, industry category AGRICULTURE (01110 to 01990)

 

Omit

Cotton sheds (humidification)

20

 

1 Jan 2001

 

[3]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Hydroponics (01220)

 

Omit

Hydroponics

(01220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Hanging gutters

10

*

1 Jul 2007

Troughs

10

*

1 Jul 2007

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

 

 

 

 

Substitute

Vegetable growing (under cover)

(01220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Hydroponic growing assets (including cut flower growing):

 

 

 

      Hanging gutters

10

*

1 Jul 2007

      Troughs

10

*

1 Jul 2007

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

 

 

 

 

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

 

 

Omit

Vegetable growing and cane growing

(01230 and 01510)

 

Substitute

Vegetable growing (outdoors) and sugar cane growing

(01230 and 01510)

 

[5]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110)

 

Omit

                   Exposure lights

5

*

I Jul 2005

 

Substitute

                   Exposure lights

5

*

1 Jul 2006

 

[6]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pharmaceutical and medicinal product manufacturing (18410)

 

Omit

Pharmaceutical and medicinal product manufacturing

(18410)

 

Substitute

Human pharmaceutical and medicinal product manufacturing

(18410)

 

[7]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pharmaceutical and medicinal product manufacturing (18410)

 

After

      Weighing scales

10

*

1 Jan 2004

 

Insert

Scientific medical and pharmaceutical research assets – see Table A Scientific research services (69100)

 

 

 

 

[8]       Table A, industry category MANUFACTURING (11100 to 25990), sub-category Polymer product and rubber product manufacturing (19110 to 19200)

 

Omit

Polymer product and rubber product manufacturing

(19110 to 19200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Clothes peg manufacturing plant (plastic)

    131/3

 

1 Jan 2001

Gelatine and glue manufacturing plant

    131/3

 

1 Jan 2001

Plastic industry:

 

 

 

      Blow moulders

    131/3

 

1 Jan 2001

      Dies

  4

 

1 Jan 2001

      General plant

20

 

1 Jan 2001

       Hydraulic presses, injection moulding machines, extrusion  machines and bottle blowing machines

    131/3

 

1 Jan 2001

      Moulds:

 

 

 

             Glass blowing

  2

 

1 Jan 2001

             High usage

  5

 

1 Jan 2001

             Low usage

10

 

1 Jan 2001

             Once only

  1

 

1 Jan 2001

Rubber manufacturers’ plant:

 

 

 

      Moulds

  5

 

1 Jan 2001

      Process plant

    131/3

 

1 Jan 2001

 

Substitute

Polymer film and sheet packaging material manufacturing

(19110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Extrusion assets:

 

 

 

      Extruder dies

15

*

1 Jul 2014

      Extruders and co-extruders (incorporating barrels,       screws, towers and treatment units, but excluding       dies)

20

*

1 Jul 2014

      Heat exchangers

15

*

1 Jul 2014

Laminating machines

20

*

1 Jul 2014

Packaging assets:

 

 

 

      Labelling machines

7

*

1 Jul 2014

      Palletisers

12

*

1 Jul 2014

      Wrapping machines (including shrink and stretch              wrappers)

10

*

1 Jul 2014

Pouch and bag making machines

10

*

1 Jul 2014

Printing assets – see Table A Printing (16110), commercial printing assets

 

 

 

Racking machines

25

*

1 Jul 2014

Recycling machines

10

*

1 Jul 2014

Resin preparation assets (including hoppers mixers/blenders and weigh batchers)

15

*

1 Jul 2014

Slitting machines and perforation units

15

*

1 Jul 2014

Support assets:

 

 

 

      Air compressors and receivers

15

*

1 Jul 2014

      Boilers

20

*

1 Jul 2014

      Control system assets (including control cabinets       and panels, programmable logic controllers (PLCs),     switchgear and variable speed drives (VSDs))

10

*

1 Jul 2014

      Jib cranes

15

*

1 Jul 2014

      Laboratory assets:

 

 

 

             Generally

15

*

1 Jul 2014

             Laboratory analysers

10

*

1 Jul 2014

      Silos

25

*

1 Jul 2014

Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps)

10

*

1 Jul 2014

 

Polymer product and rubber product manufacturing

(19120 to 19200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Clothes peg manufacturing plant (plastic)

131/3

 

1 Jan 2001

Gelatine and glue manufacturing plant

131/3

 

1 Jan 2001

Polymer (plastic) product manufacturing assets (not elsewhere listed):

 

 

 

      Blow moulders

131/3

 

1 Jan 2001

      Dies

4

 

1 Jan 2001

      General plant

20

 

1 Jan 2001

       Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines

131/3

 

1 Jan 2001

      Moulds:

 

 

 

             Glass blowing

2

 

1 Jan 2001

             High usage

5

 

1 Jan 2001

             Low usage

10

 

1 Jan 2001

             Once only

1

 

1 Jan 2001

Rubber manufacturers’ plant:

 

 

 

      Moulds

5

 

1 Jan 2001

      Process plant

131/3

 

1 Jan 2001

 

[9]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Paint and coatings manufacturing (19160)

 

After

      Mixers

20

*

1 Jul 2013

 

Insert

      Paint tinting and colour blending machines (manual    and automatic)

7

*

1 Jul 2014

 

[10]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Glass and glass product manufacturing (20100)

 

Omit

             Overhead cranes and gantries - see Table B

 

 

 

 

Substitute

             Cranes (gantry and overhead)

25

*

1 Jul 2014

 

[11]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Glass and glass product manufacturing (20100)

 

Omit

      Support assets (including air compressors and       boilers) - see Table B

 

 

 

 

Substitute

      Support assets:

 

 

 

             Air compressors

20

*

1 Jul 2014

             Boilers

20

*

1 Jul 2014

 

[12]     Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Plaster product manufacturing (20320)

 

Insert

Ready-mixed concrete manufacturing

(20330)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Air compressors

10

*

1 Jul 2014

Air dryers

10

*

1 Jul 2014

Bins (including weigh bins, but excluding concrete bins)

15

*

1 Jul 2014

CCTV systems

5

*

1 Jul 2014

Cement tankers (incorporating tank and trailer) - see Table B, Motor vehicles, trailers having a gross vehicle mass greater than 4.5 tonnes

 

 

 

Chillers

15

*

1 Jul 2014

Control systems

10

*

1 Jul 2014

Conveyors

20

*

1 Jul 2014

Dust extraction systems

15

*

1 Jul 2014

Fuel storage assets:

 

 

 

      Card reading systems

6

*

1 Jul 2014

      Dispensers (incorporating electronic circuitry, hoses,       LCD displays, meters and nozzles)

10

*

1 Jul 2014

      Pumps

10

*

1 Jul 2014

      Tanks

25

*

1 Jul 2014

Hoppers (including weigh hoppers)

15

*

1 Jul 2014

Mixers used in wet ready-mixed plants

15

*

1 Jul 2014

Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant)

10

*

1 Jul 2014

Silos

30

*

1 Jul 2014

Slump stands

10

*

1 Jul 2014

Testing assets:

 

 

 

      Concrete testers

10

*

1 Jul 2014

      Ovens

8

*

1 Jul 2014

Truck transit mixers:

 

 

 

      Mixers (incorporating barrel, chutes, frame and       hydraulic pumps)

5

*

1 Jul 2014

      Trucks - see Table B Motor vehicles

 

 

 

Volumetric concrete batching trucks:

 

 

 

      Trucks - see Table B Motor vehicles

 

 

 

      Volumetric concrete batching units (incorporating       bins, hoppers, mixing augurs and water tanks)

10

*

1 Jul 2014

Waste water treatment assets:

 

 

 

      Catchment and settlement ponds

20

*

1 Jul 2014

      Concrete slurry pumps

3

*

1 Jul 2014

      Polyethylene water tanks

8

*

1 Jul 2014

Water pumps

5

*

1 Jul 2014

 

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

 

Omit

                   Electric and steam pumps, tar tanks,                              strainers, salt water coolers (including                            supporting structures and distribution pipes                    to cooler off takes including valves)

35

*

1 Jul 2009

 

Substitute

                   Electric and steam pumps, tar tanks,                              strainers, salt water coolers (including                            supporting structures and distribution pipes                    to cooler off takes including valves)

40

*

1 Jul 2009

 

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

 

Omit

      Emissions control assets:

 

*

1 Jul 2009

 

Substitute

      Emissions control assets:

 

 

 

 

[15]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Steel coil roll forming, slitting, blanking and sheet metal forming

(22210 to 22990)

 

Omit

Steel coil roll forming, slitting, blanking and sheet metal forming

(22210 to 22990)

 

Substitute

Steel coil roll forming, slitting and blanking and sheet metal forming

(22210 to 22290)

 

[16]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other transport equipment manufacturing (23910 to 23990)

 

Omit

Other transport equipment manufacturing

(23910 to 23990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Motor cycle building plant

10

 

1 Jan 2001

 

Substitute

Railway rolling stock manufacturing and repair services

(23930)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Assembly assets:

 

 

 

      Access and assembly platforms

15

*

1 Jul 2014

      Alignment assets (including gearbox alignment       assets)

10

*

1 Jul 2014

      Bearing puller assets

10

*

1 Jul 2014

      Blast chamber assets (incorporating shot recovery       systems)

10

*

1 Jul 2014

      Cutting assets (including plate profilers, profile       cutters and saws)

10

*

1 Jul 2014

      De-coiling assets

15

*

1 Jul 2014

      Drilling assets (including radial drills)

10

*

1 Jul 2014

      Foam filling station assets

10

*

1 Jul 2014

      Furnaces and ovens (including ladles and stress       relief ovens)

20

*

1 Jul 2014

      Jigs (including rollover jigs and lifting jigs)

15

*

1 Jul 2014

      Lathes (including above floor and under floor wheel lathes)

20

*

1 Jul 2014

      Milling machines (including gantry)

20

*

1 Jul 2014

      Pipe and tube bending assets

10

*

1 Jul 2014

      Presses (including bearing mounting, bench, brake,        hydraulic power and wheel presses)

20

*

1 Jul 2014

      Riveting assets

5

*

1 Jul 2014

      Specialised hydraulic tool assets

10

*

1 Jul 2014

      Stretch formers

10

*

1 Jul 2014

      Sweeping assets

10

*

1 Jul 2014

      Turning assets

10

*

1 Jul 2014

      Wash bay assets

10

*

1 Jul 2014

      Welding assets (including robot welders and spot       welding towers)

10

*

1 Jul 2014

      Wire cutting and stripping assets

10

*

1 Jul 2014

Handling assets:

 

 

 

      Cranes (including overhead gantry cranes)

25

*

1 Jul 2014

      Lifting assets generally (including hydraulic double       lift jacks, locomotive jacks and stands)

20

*

1 Jul 2014

      Pallet lifters

10

*

1 Jul 2014

      Scissor lifts

10

*

1 Jul 2014

Maintenance and refurbishment assets:

 

 

 

      Boring assets

10

*

1 Jul 2014

      Cutting assets (including guillotines, plasma cutters       and profilers)

15

*

1 Jul 2014

      Detecting assets (including flaw detectors)

10

*

1 Jul 2014

      Drilling assets (including radial drills)

10

*

1 Jul 2014

      Grinding and milling assets

20

*

1 Jul 2014

      Hydraulic drop and work tables

10

*

1 Jul 2014

      Lathes (including above floor and under floor wheel lathes)

20

*

1 Jul 2014

      Paint spraying booths (incorporating baking ovens,       extractor fans and gas heaters)

15

*

1 Jul 2014

      Portable presses (including hydraulic power       presses)

10

*

1 Jul 2014

      Presses (including bearing mounting, bench,       brake, hydraulic power and wheel presses)

20

*

1 Jul 2014

      Tanks (including washing and water tanks)

20

*

1 Jul 2014

      Vacuum assets

10

*

1 Jul 2014

      Washing assets (including bearing and bogie       washers)

10

*

1 Jul 2014

      Welding assets (including robot welders and spot       welding towers)

10

*

1 Jul 2014

      Wheel condition monitoring systems

7

*

1 Jul 2014

Support assets:

 

 

 

      Cleaning assets (including high pressure cleaners)

5

*

1 Jul 2014

      Compressed air system assets (including       compressors, dryers and filters and receivers)

10

*

1 Jul 2014

      Computer measuring and monitoring assets       (including load and pressure indicators)

7

*

1 Jul 2014

      Control system assets (including supervisory control       and data acquisition (SCADA) systems and vehicle      preparation systems)

10

*

1 Jul 2014

      Cooling towers

15

*

1 Jul 2014

      Dust and fume extraction system assets

15

*

1 Jul 2014

      Electricity supply assets – see Table A Electricity       supply (26100 to 26400)

 

 

 

      Fastening and riveting assets

5

*

1 Jul 2014

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

15

*

1 Jul 2014

      Induction heaters

10

*

1 Jul 2014

      Portable train weighing assets

10

*

1 Jul 2014

      Pumps (including hydraulic pumps)

10

*

1 Jul 2014

      Racking and storage assets

20

*

1 Jul 2014

      Rail vehicle moving and placing assets (including       crabs, shunting locomotives and trackmobiles)

10

*

1 Jul 2014

      Railway tracks –see Table A Rail freight and       passenger transport services (47100 to 47200)

 

 

 

      Refrigerant recovery assets

10

*

1 Jul 2014

      Traversers and turntables

20

*

1 Jul 2014

      Vehicle progression systems assets (including       rabbits)

10

*

1 Jul 2014

      Waste water and effluent treatment assets

10

*

1 Jul 2014

      Weighing assets for carriages and locomotives

20

*

1 Jul 2014

Testing assets:

 

 

 

      Bogie, brake and spring testing assets

10

*

1 Jul 2014

      Cab test benches and CRC cable testing assets

5

*

1 Jul 2014

      Earth testing assets

10

*

1 Jul 2014

      Electrical testing assets (including multimeters)

10

*

1 Jul 2014

      Post production testing assets (excluding weighing       assets – see in Support assets):

 

 

 

             Water test facility assets (incorporating control                    systems, gantries, pipes, pumps etc)

10

*

1 Jul 2014

             Other post production testing assets

5

*

1 Jul 2014

      Test sheds for testing locomotives and other rolling       stock

30

*

1 Jul 2014

 

Other transport equipment manufacturing n.e.c.

(23990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Motor cycle building plant

10

 

1 Jan 2001

 

[17]     Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Waste disposal services (29110)

 

Omit

Waste disposal services

(29110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Garbage compactor trucks (including the compactor)

10

*#

1 Jan 2005

 

Substitute

Solid waste collection services

(29110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Garbage compactor trucks (including the compactor)

10

*#

1 Jan 2005

 

Waste remediation and materials recovery services

(29220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Materials recovery facility (MRF) assets:

 

 

 

      Air compressors and receivers

7

*

1 Jul 2014

      Balers

7

*

1 Jul 2014

      Ballistic separators

10

*

1 Jul 2014

      Bins:

 

 

 

             Bins generally (including metal bins)

7

*

1 Jul 2014

             Compactor bins

6

*

1 Jul 2014

             Mobile bins (including rubbish bins)

5

*

1 Jul 2014

      Bunkers

10

*

1 Jul 2014

      CCTV and security systems

4

*

1 Jul 2014

      Chippers and shredders

7

*

1 Jul 2014

      Control systems

10

*

1 Jul 2014

      Conveyors and conveyor systems:

 

 

 

             Bounce conveyors and feeders

10

*

1 Jul 2014

             Conveyors generally (incorporating belt, drive,                    motors and supporting structure) including                    walking floor conveyors

9

*

1 Jul 2014

             Hand sort conveyors

10

*

1 Jul 2014

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

10

*

1 Jul 2014

      Ducted air transfer system assets

10

*

1 Jul 2014

      Dust collectors

12

*

1 Jul 2014

      Eddy current separators

7

*

1 Jul 2014

      Excavators and front end loaders

5

*

1 Jul 2014

      Fans

10

*

1 Jul 2014

      Feed hoppers (incorporating steel drag chain,       conveyor belt, metering feed roller, motor and       gearbox)

5

*

1 Jul 2014

      Ferrous and magnetic separators

10

*

1 Jul 2014

      Food separation and screening assets

10

*

1 Jul 2014

      Forklifts

5

*

1 Jul 2014

      Glass breakers and crushers

6

*

1 Jul 2014

      Hoppers

7

*

1 Jul 2014

      Leachate pumps and filters

10

*

1 Jul 2014

      Lifting assets (including pallet jacks)

10

*

1 Jul 2014

      Optical sorters

5

*

1 Jul 2014

      Screen separators

10

*

1 Jul 2014

      Sweepers and scrubbers

10

*

1 Jul 2014

      Trommels (incorporating wheels, motors and       gearboxes):

 

 

 

             Fixed

7

*

1 Jul 2014

             Portable

7

*

1 Jul 2014

      Vacuum extraction and cleaning assets

10

*

1 Jul 2014

      Vibrating screen separators

10

*

1 Jul 2014

      Waste compactors

9

*

1 Jul 2014

      Weighbridges

15

*

1 Jul 2014

 

[18]     Table A, industry category CONSTRUCTION (30110 to 32990)

 

Omit

      Batching plant:

 

 

 

             Portable and demountable

62/3

 

1 Jan 2001

             Static

131/3

 

1 Jan 2001

 

 

 

 

 

 

 

 

[19]     Table A, after industry category CONSTRUCTION (30110 to 32990)

 

Insert

Other heavy and civil engineering construction n.e.c.

(31099)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

 

Automatic welding machines (used at sea in construction of submarine pipelines)

10

 

1 Jan 2001

 

 

[20]      Table A, industry category WHOLESALE TRADE (33110 to 38000) after sub-category Petroleum product wholesaling (33210)

 

Insert

Commission-based wholesaling

(38000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

 

Sale yards (used by stock and station agents)

30

*

1 Jul 2014

 

 

[21]     Table A, industry category RETAIL TRADE (39110 to 43209)

 

After

Overhead track scales (including meat rail scales)

10

*

1 Jul 2005

 

Insert

Refrigeration assets:

 

 

 

      Generally (including blast chillers, condensers,       evaporators, refrigeration cabinets, standalone       freezers and standalone refrigerators)

10

*

1 Jul 2014

      Ice making machines

8

*

1 Jul 2014

      Insulation panels used in cool or freezer rooms

40

*

1 Jul 2014

 

[22]     Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Other store-based retailing (42110 to 42799)

 

After

Newspaper wrapping machines

10

 

1 Jan 2001

 

Insert

Paint tinting and colour blending machines (manual and automatic)

7

*

1 Jul 2014

 

[23]     Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Accommodation (44000)

 

Omit

Accommodation providers using assets not listed here may rely on determinations shown for Residential Property Operators (67110).

 

 

 

Accommodation providers who operate a pub, tavern, bar, café, restaurant or club within their premises should use the effective life determinations shown for Cafes restaurants, takeawy food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business.

 

 

 

 

Substitute

Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110)

 

 

 

Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business

 

 

 

 

[24]     Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302)

 

After

Poker/gaming machines

  7

*

1 Jul 2009

 

Insert

Refrigeration assets:

 

 

 

      Generally (including blast chillers, condensers,       evaporators, refrigeration cabinets, standalone       freezers and standalone refrigerators)

10

*

1 Jul 2014

      Ice making machines

8

*

1 Jul 2014

      Insulation panels used in cool or freezer rooms

40

*

1 Jul 2014

 

[25]     Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), sub-category Telecommunication services (58010 to 58090)

 

After

      Mobile switching centre hardware

10

*

1 Jul 2002

 

Insert

Payphones (public telephones)

10

 

1 Jan 2001

 

[26]     Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), sub-category Motion picture and sound recording activities (55110 to 55140)

 

Omit

Motion picture and sound recording activities

(55110 to 55140)

 

 

 

 

Substitute

Motion picture and video activities

(55110 to 55140)

 

[27]     Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Rental and hiring services (except real estate) (66110 to 67200)

 

After

      Washing machines

  6

*

1 Jan 2006

 

Insert

Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites)

10

*

1 Jul 2014

 

[28]     Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Non-residential property operators (67120)

 

Omit

Refer to assets shown in Table B that are used in commercial office buildings

 

 

 

 

Substitute

Commercial office building assets:

 

 

 

      Boilers

20

*

1 Jul 2005

      Boiler pumps

5

*

1 Jul 2005

      Carpets

8

*

1 Jul 2005

      Door control and motor drive system for automatic       sliding doors (incorporating chains, controls, motors      and sensors, excluding doors)

15

*

1 Jul 2005

      Hot water installations (excluding commercial       boilers and piping)

15

*

1 Jul 2005

      Power supply assets:

 

 

 

            Emergency or standby:

 

 

 

                   Generator assets:

 

 

 

                         Acoustic hoods and canopies

20

*

1 Jul 2005

                         Generators (incorporating attached                                engine management and generator                               monitoring instruments)

25

*

1 Jul 2005

                         Power management units

15

*

1 Jul 2005

             Lighting control systems (microprocessor based)

5

*

1 Jul 2014

             Uninterruptible power supply (UPS) systems:

 

 

 

                   Line interactive types

5

*

1 Jul 2013

                   On line double conversion types

10

*

1 Jul 2013

      Window blinds

20

*

1 Jul 2005

 

[29]     Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), before sub-category Surveying and mapping services (69220)

 

Insert

Scientific research services

(69100)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Scientific medical and pharmaceutical research assets:

 

 

 

      Autoclaves:

 

 

 

             Bench top autoclaves

5

*

1 Jul 2014

             Others

10

*

1 Jul 2014

      Automated cell counters

5

*

1 Jul 2014

      Automated colony pickers

5

*

1 Jul 2014

      Balances

10

*

1 Jul 2014

      Biological safety cabinets

10

*

1 Jul 2014

      Cell harvesters

10

*

1 Jul 2014

      Centrifuges:

 

 

 

             Bench top centrifuges

5

*

1 Jul 2014

             Others

10

*

1 Jul 2014

      Computed tomography (CT) scanners

10

*

1 Jul 2014

      Digital cameras

3

*

1 Jul 2014

      DNA sequencers

5

*

1 Jul 2014

      Electrophoresis systems (incorporating power       supplies and tanks)

7

*

1 Jul 2014

      Electroporators

8

*

1 Jul 2014

      Fermenters

10

*

1 Jul 2014

      Flow cytometers

8

*

1 Jul 2014

      Freeze dryers

10

*

1 Jul 2014

      Freezers

10

*

1 Jul 2014

      Gel documentation systems

5

*

1 Jul 2014

      Glassware washers

8

*

1 Jul 2014

      Heating blocks

10

*

1 Jul 2014

      Homogenisers

7

*

1 Jul 2014

      Incubators

6

*

1 Jul 2014

      Liquid chromatography systems

5

*

1 Jul 2014

      Liquid nitrogen assets (including dewars and tanks)

10

*

1 Jul 2014

      Microscopes

10

*

1 Jul 2014

      Microtomes

10

*

1 Jul 2014

      Mixers

7

*

1 Jul 2014

      Nano spectrophotometers

8

*

1 Jul 2014

      Ovens

6

*

1 Jul 2014

      Peristaltic pumps

7

*

1 Jul 2014

      PH meters

7

*

1 Jul 2014

      Plate readers

5

*

1 Jul 2014

      Polymerase chain reaction (PCR) thermal cyclers

8

*

1 Jul 2014

      Real-time PCR detection machines

5

*

1 Jul 2014

      Refrigerators

8

*

1 Jul 2014

      Robotic systems (including robotic liquid handling       systems and robotic sampler systems)

5

*

1 Jul 2014

      Shakers

7

*

1 Jul 2014

      Sonicators (including water bath sonicators and       sonicators with probes)

7

*

1 Jul 2014

      Spectrophotometers (excluding nano       spectrophotometers)

10

*

1 Jul 2014

      Surface plasmon resonance (SPR) machines

5

*

1 Jul 2014

      Vacuum concentrators

7

*

1 Jul 2014

      Water baths (including refrigerated and shaking       water baths)

7

*

1 Jul 2014

      Water purification systems

8

*

1 Jul 2014

 

[30]     Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Personal and other services (95110 to 95291)

 

Omit

Personal and other services

(95110 to 95291)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Funeral directors’ plant

20

 

1 Jan 2001

 

[31]     Table A, industry category OTHER SERVICES (94110 to 96030), after sub-category Hairdressing and beauty services (95110)

 

Insert

Funeral, crematorium and cemetery services

(95200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Funeral directors’ plant

20

 

1 Jan 2001

 

[32]     Heading to Table B

 

Omit

Table B as at 1 July 2013

 

Substitute

Table B as at 1 July 2014

 

[33]     Table B, items beginning with A

 

Omit

Air compressors:

 

 

 

      Compressors – reciprocating

7

*

1 Jul 2008

      Compressors – rotary screw

10

*

1 Jul 2008

 

Substitute

Air compression assets:

 

 

 

      Air compression assets generally (including air       compressors, air dryers and air receivers)

20

*

1 Jul 2014

      Air compressors (portable):

 

 

 

             Compressors – reciprocating

7

*

1 Jul 2014

             Compressors – rotary screw

10

*

1 Jul 2014

 

[34]     Table B, items beginning with A

 

Omit

Amenities provided for employees (sanitary ware, etc., forming part of toilet accommodation or washing facilities)

20

 

1 Jan 2001

 

[35]     Table B, items beginning with B

 

Omit

Boiler pumps

5

*

1 Jul 2005

 

[36]     Table B, items beginning with C

 

Omit

Carpets used in commercial office buildings

8

*

1 Jul 2005

Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as ‘plant’)

50

 

1 Jan 2001

Compaction:

 

 

 

      Compactors – flat plate

8

*

1 Jul 2008

      Compactors – vertical rammer

6

*

1 Jul 2008

Compressors

 

 

 

      Ammonia:

 

 

 

             Horizontal

20

 

1 Jan 2001

             Vertical

131/3

 

1 Jan 2001

Computers:

 

 

 

      Generally

4

*

1 Jan 2001

      Free access floors in computer rooms

50

 

1 Jan 2001

      Laptops

3

*

1 Jan 2001

Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism)

62/3

 

1 Jan 2001

Concreting assets:

 

 

 

      Brick and paving saws

5

*

1 Jul 2008

      Concrete demolition saws

3

*

1 Jul 2008

      Concrete kibble buckets

15

*

1 Jul 2008

      Concrete mixers

4

*

1 Jul 2008

      Concrete surface preparation assets (including floor    grinders, planers and scarifers)

5

*

1 Jul 2008

      Concrete trowels:

 

 

 

             Walk behind

5

*

1 Jul 2008

             Ride on

7

*

1 Jul 2008

      Concrete vibrating screeders

5

*

1 Jul 2008

      Concrete vibrators:

 

 

 

             Brushcutter style

5

*

1 Jul 2008

             Drive units

6

*

1 Jul 2008

             Flexible shaft pumps

6

*

1 Jul 2008

             Vibrating shafts

3

*

1 Jul 2008

      Concrete wheeled saws

6

*

1 Jul 2008

Cranes:

 

 

 

      Electrical or otherwise

20

 

1 Jan 2001

      Gantries

331/3

 

1 Jan 2001

 

Substitute

Compaction:

 

 

 

      Compactors – flat plate

8

*

1 Jul 2008

      Compactors – vertical rammer

6

*

1 Jul 2008

Computers:

 

 

 

      Generally

4

*

1 Jan 2001

      Laptops

3

*

1 Jan 2001

      Raised access floors in computer data rooms and       server rooms

40

*

1 Jul 2014

Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps)

5

*

1 Jul 2014

Concreting assets:

 

 

 

      Brick and paving saws

5

*

1 Jul 2008

      Concrete demolition saws

3

*

1 Jul 2008

      Concrete kibble buckets

15

*

1 Jul 2008

      Concrete mixers

4

*

1 Jul 2008

      Concrete surface preparation assets (including floor    grinders, planers and scarifers)

5

*

1 Jul 2008

      Concrete trowels:

 

 

 

             Walk behind

5

*

1 Jul 2008

             Ride on

7

*

1 Jul 2008

      Concrete vibrating screeders

5

*

1 Jul 2008

      Concrete vibrators:

 

 

 

             Brushcutter style

5

*

1 Jul 2008

             Drive units

6

*

1 Jul 2008

             Flexible shaft pumps

6

*

1 Jul 2008

             Vibrating shafts

3

*

1 Jul 2008

      Concrete wheeled saws

6

*

1 Jul 2008

Cranes (gantry and overhead)

25

*

1 Jul 2014

 

[37]     Table B, items beginning with E

 

Omit

Engineering Works Machinery Installed

20

 

1 Jan 2001

 

 

[38]     Table B, items beginning with E

 

Omit

Engines

20

 

1 Jan 2001

 

[39]     Table B, items beginning with F

 

Omit

      Electric

20

 

1 Jan 2001

      Wire mesh (demountable used for partitioning purposes)

20

 

1 Jan 2001

 

Substitute

      Portable electric fences

20

*

1 Jul 2014

      Wire mesh (demountable used for partitioning purposes, including portable electric fences)

20

*

1 Jul 2014

 

[40]     Table B, items beginning with F

 

Omit

Foundation of plant and machinery which forms an integral part of the plant and machinery

50

 

1 Jan 2001

Furniture, freestanding:

 

 

 

      Bookcases:

 

 

 

             Timber

15

*

1 Jul 2005

             Metal

20

*

1 Jul 2005

      Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type):

 

 

 

             Timber/laminated

15

*

1 Jul 2005

             Metal

20

*

1 Jul 2005

      Chairs

10

*

1 Jul 2005

      Desks

20

*

1 Jul 2005

      Mobile storage units (compactus type)

25

*

1 Jul 2005

      Reception (including lobby chairs, desks, lounges, sofas and tables)

10

*

1 Jul 2005

      Screens

20

*

1 Jul 2005

      Tables:

 

 

 

             Boardroom

20

*

1 Jul 2005

             General

10

*

1 Jul 2005

      Workstations (including desks and partitions)

20

*

1 Jul 2005

 

Substitute

Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself)

40

*

1 Jul 2014

 

 

 

 

 

[41]     Table B, items beginning with G

 

Omit

Garbage Bins

62/3

 

1 Jan 2001

 

[42]     Table B, items beginning with H

 

Omit

Hot water installations for commercial office buildings (excluding commercial boilers and piping)

15

*

1 Jul 2005

 

Substitute

Hand tools (manually operated)

10

*

1 Jul 2014

 

[43]     Table B, items beginning with I

 

Omit

I

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Industrial trailers (relocatable)

10

 

1 Jan 2001

 

[44]     Table B, items beginning with L

 

Omit

Laboratory Equipment

131/3

 

1 Jan 2001

Ladders    (including stepladders, work platforms extension ladders, trestles and planks):

 

 

 

      Aluminium

4

*

1 Jan 2006

      Fibreglass

4

*

1 Jan 2006

Laser Beam Construction Tools

10

 

1 Jan 2001

Laser Cutting Machine:

 

 

 

      Workhandler

10

 

1 Jan 2001

      Industrial laser

5

 

1 Jan 2001

      CNC control

5

 

1 Jan 2001

      Water chiller

5

 

1 Jan 2001

Lathes:

 

 

 

      Computer controlled

10

 

1 Jan 2001

      Engineering works (machinery installed)

20

 

1 Jan 2001

      Wood working plant

131/3

 

1 Jan 2001

Lawn Mower:

 

 

 

      Motor

62/3

 

1 Jan 2001

      Self propelled

5

 

1 Jan 2001

Levels:

 

 

 

      Dumpy

7

*

1 Jul 2008

      Laser beam

10

*

1 Jul 2008

Lift slab assets (incorporating spreader bars, clutches, pulleys and cables)

5

*

1 Jul 2008

Library (professional)

10

 

1 Jan 2001

Lifts (elevated work platforms):

 

 

 

      Boom (including knuckle and telescopic)

15

*

1 Jan 2006

      Personal

10

*

1 Jan 2006

      Scissor

10

*

1 Jan 2006

Lifts (including dumbwaiters, hydraulic lifts and traction lifts)

30

*

1 Jan 2003

Lighting Control System (microprocessor based)

5

 

1 Jan 2001

Lighting Plant (electric)

20

 

1 Jan 2001

Lighting System (fluorescent)

20

 

1 Jan 2001

Lightning arresters

50

 

1 Jan 2001

Livestock (working beasts, beasts of burden in business other than Primary Production and Camels)

10

 

1 Jan 2001

 

Substitute

Laboratory assets used in quality control, sample checking etc:

 

 

 

      Automated and electronically based laboratory       assets (including analysers, refractometers,       spectrometry machines etc)

7

*

1 Jul 2014

      Other laboratory assets (including autoclaves,       centrifuges, microscopes, ovens etc)

10

*

1 Jul 2014

Ladders (including stepladders, work platforms extension ladders, trestles and planks):

 

 

 

      Aluminium

4

*

1 Jan 2006

      Fibreglass

4

*

1 Jan 2006

Laser cutting machines

10

*

1 Jul 2014

Levels:

 

 

 

      Dumpy

7

*

1 Jul 2008

      Laser beam

10

*

1 Jul 2008

Lift slab assets (incorporating spreader bars, clutches, pulleys and cables)

5

*

1 Jul 2008

Libraries (professional)

10

*

1 Jul 2014

Lifts (elevated work platforms):

 

 

 

      Boom (including knuckle and telescopic)

15

*

1 Jan 2006

      Personal

10

*

1 Jan 2006

      Scissor

10

*

1 Jan 2006

Lifts (including dumbwaiters, hydraulic lifts and traction lifts)

30

*

1 Jan 2003

Lighting control systems (microprocessor based)

5

*

1 Jul 2014

Livestock being working beasts and beasts of burden (including camels and horses) used in a business other than primary production

15

*

1 Jul 2014

 

[45]     Table B, items beginning with M

 

Before

Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg)

5

*

1 Jul 2005

 

 

Insert

Machine tools (grinding machines, lathes, milling machines etc):

 

 

 

      CNC and NC based machines

10

*

1 Jul 2014

      Conventional or manual machines

20

*

1 Jul 2014

 

[46]     Table B, items beginning with M

 

Omit

Modular switching system

10

 

1 Jan 2001

 

[47]     Table B, items beginning with O

 

Before

Office Machines and Equipment:

 

 

 

 

Insert

Office furniture, freestanding:

 

 

 

      Bookcases:

 

 

 

             Timber

15

*

1 Jul 2005

             Metal

20

*

1 Jul 2005

      Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type):

 

 

 

             Timber/laminated

15

*

1 Jul 2005

             Metal

20

*

1 Jul 2005

      Chairs

10

*

1 Jul 2005

      Desks

20

*

1 Jul 2005

      Mobile storage units (compactus type)

25

*

1 Jul 2005

      Reception assets (including lobby chairs, desks, lounges, sofas and tables)

10

*

1 Jul 2005

      Screens

20

*

1 Jul 2005

      Tables:

 

 

 

             Boardroom

20

*

1 Jul 2005

             General

10

*

1 Jul 2005

      Workstations (including desks and partitions)

20

*

1 Jul 2005

 

[48]     Table B, items beginning with N

 

Omit

N

 

[49]     Table B, items beginning with O

 

Omit

      Shredders

15

*

1 Jul 2005

      Trolleys

15

*

1 Jul 2005

      Whiteboards

10

*

1 Jul 2005

Ovens:

 

 

 

      Microwave

62/3

 

1 Jan 2001

Oxygen Acetylene Plant

20

 

1 Jan 2001

 

Substitute

      Projectors (including lenses)

5

*

1 Jul 2014

      Shredders

15

*

1 Jul 2005

      Trolleys

15

*

1 Jul 2005

      Whiteboards

10

*

1 Jul 2005

 

[50]     Table B, items beginning with P

 

Omit

Paint-tinting and colour blending machines

5

 

1 Jan 2001

Partitions (demountable)

20

*

1 Jul 2005

Plants:

 

 

 

      Live (indoor)

5

 

1 Jan 2001

      Simulated

131/3

 

1 Jan 2001

Pneumatic air tube systems

10

*

1 Jul 2013

Point of sale assets:

 

 

 

      Cash registers, standalone type

10

*

1 Jul 2005

      Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines)

10

*

1 Jul 2005

      Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals)

6

*

1 Jul 2005

      Weighing machines and scales (including weigh
labelling machines)

10

*

1 Jul 2005

Poles:

 

 

 

      Steel (set in concrete)

40