Federal Register of Legislation - Australian Government

Primary content

Determinations/Taxation as made
This instrument provides taxpayers with a choice when measuring the decline in value (depreciation) of a depreciating asset, because a taxpayer can either use an effective life determined by the Commissioner, or work out (self-assess) their own effective life of a depreciating asset. Effective lives determined by the Commissioner provide what is referred to as a ‘safe harbour’ for taxpayers, as it provides certainty to taxpayers that these lives will be accepted by the Commissioner.
Administered by: Treasury
Registered 26 Jun 2020

Legislative Instrument

 

Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 2) 2020

 

I, Louise Clarke, Deputy Commissioner of Taxation, , make this determination under subsection 40-100(1) of the Income Tax Assessment Act 1997 (ITAA 1997).

 

 

Louise Clarke

Policy, Analysis and Legislation

Law Design and Practice

Dated: 12 June 2020

 

 

1.            Name of instrument

This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 2) 2020.

 

2.            Commencement

This instrument commences on 1 July 2020.

 

3.            Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015

Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015.

 

4.            Definitions – meaning of symbols used in Tables A and B

An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner’s effective life determinations.

A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the ITAA 1997.

A plus (+) in the third column of Table A indicates an immediate deduction is available to primary producers for the depreciating assets under Subdivision 40-F of the ITAA 1997, subject to satisfaction of the required conditions.

 

 

 

 

 

Schedule 1     Amendments

(section 3)

 

 

[1]       Heading to Table A

 

Omit

Table A as at 1 July 2019

 

Substitute

Table A as at 1 July 2020

 

 

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

 

Omit

                   Tree shakes

10

*#

1 Jul 2007

 

Substitute

                   Tree shakers

10

*#

1 Jul 2007

 

 

[3]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fruit and vegetable processing (11400)

 

Omit

             Coolrooms – see Table B Refrigeration assets      

 

 

 

 

Substitute

             Cool rooms – see Table B Refrigeration assets

 

 

 

 

 

[4]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Petroleum refining (17010)

 

Before:

Oil refinery assets:

 

 

 

 

Insert:

Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery - see Table A Oil and gas extraction (07000)

 

 

 

 

 

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

 

Omit

             Vertical masts and other elevating work                         platforms – see Table A Rental and hiring                     services (except real estate) (66110 to 67200),              elevating work platforms (EWPs)

 

 

 

 

Substitute

             Vertical masts and other elevating work                         platforms – see Table A Rental and hiring                     services (except real estate) (66110 to 66400),              Elevating work platforms (EWPs)

 

 

 

 

 

[6]       Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110)

 

Omit

             Elevating work platforms – see Table A Rental                    and hiring services (except real estate) (66110                   to 67200), Elevating work platforms (EWPs)

 

 

 

 

Substitute

             Elevating work platforms – see Table A Rental                    and hiring services (except real estate) (66110                   to 66400), Elevating work platforms (EWPs)

 

 

 

 

 

[7]       Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Railway rolling stock manufacturing and repair services (23930)

 

Insert

Aircraft manufacturing and repair services

(23940)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Air compression assets:

 

 

 

      Generally (including air compressors, air dryers  and

      air receivers) (excluding portable air compressors)

13

*

1 Jul 2020

      Portable:

 

 

 

             Reciprocating

7

*

1 Jul 2020

             Rotary screw

10

*

1 Jul 2020

Aircraft testing and measurement equipment:

 

 

 

      Instrumentation, dynamometers and calibrating

      equipment (including testing equipment for engines,

      radios)

10

*

1 Jul 2020

      Maintenance stands (including rigs and engine

      stands)

20

*

1 Jul 2020

      Test cell tunnels

40

*

1 Jul 2020

Air start units

15

*

1 Jul 2020

Benches and tables

10

*

1 Jul 2020

Borescope equipment:

 

 

 

      Fixed probes

3

*

1 Jul 2020

      Flexible probes

3

*

1 Jul 2020

      Light source

5

*

1 Jul 2020

      Video scopes

5

*

1 Jul 2020

Cabin pressurisation test units

15

*

1 Jul 2020

Carbon fibre cutters used in manufacturing

10

*

1 Jul 2020

Computer numerical control (CNC) machines

10

*

1 Jul 2020

Cranes (gantry  and overhead)

25

*

1 Jul 2020

Degreasing machines (including washing machines)

7

*

1 Jul 2020

Elevating work platforms:

 

 

 

      Boom lifts

15

*

1 Jul 2020

      Personnel lifts

10

*

1 Jul 2020

      Scissor lifts

10

*

1 Jul 2020

Hand tools, manual (including screw drivers, spanners,

wrenches)

10

*

1 Jul 2020

Hand tools, powered:

 

 

1 Jul 2020

      Air

5

*

1 Jul 2020

      Battery

3

*

1 Jul 2020

      Electric 

5

*

1 Jul 2020

Hydraulic power units (including hydraulic mules)

15

*

1 Jul 2020

Industrial autoclaves

30

*

1 Jul 2020

Industrial ovens

15

*

1 Jul 2020

Jacks

10

*

1 Jul 2020

Maintenance work platforms

20

*

1 Jul 2020

Measuring tools, manually operated (including vernier

calipers, micrometers, depth gauges, tyre pressure

gauges)

5

*

1 Jul 2020

Metal working precision machines (including automatic  lathes, milling machines, jig borers)

10

*

1 Jul 2020

Mobile cranes 

10

*

1 Jul 2020

Nitrogen carts

15

*

1 Jul 2020

Oxygen carts

15

*

1 Jul 2020

Racks

20

*

1 Jul 2020

Robots

10

*

1 Jul 2020

Sandblasters

7

*

1 Jul 2020

Sheet metal machines (including benders and folders, guillotines and roll formers)

15

*

1 Jul 2020

Tow bars

10

*

1 Jul 2020

Tow tractors:

 

 

 

      Generally (excluding remote controlled tugs)

20

*

1 Jul 2020

      Remote controlled tugs

10

*

1 Jul 2020

Tyre bead breakers

15

*

1 Jul 2020

Welders – see Table B Welders 

 

 

 

 

 

[8]       Table A, industry category CONSTRUCTION (30110 to 32900)

 

Omit

Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased)

 

 

 

 

Substitute

Traffic management assets (use the relevant lives given under Table A Rental and hiring services (except real estate) (66110 to 66400), whether or not the assets are in fact hired or leased)

 

 

 

 

 

[9]       Table A, industry category WHOLESALE TRADE (33110 TO 38000)

 

Omit

      Pallet conveyers see Table B Warehouse and       distribution centres

 

 

 

 

Substitute

      Pallet conveyers see Table B Warehouse and       distribution centre equipment and machines

 

 

 

 

 

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

 

Omit

      Generator assets:

 

 

 

             Acoustic hoods and canopies

20

*

1 Jul 2005

             Generators (incorporating attached engine                   management and generator monitoring                        instrument)

25

*

1 Jul 2005

             Power management unit

15

*

1 Jul 2005

 

Substitute

      Generator assets – see Table B Power supply       assets

 

 

 

 

 

 [11]    Table A, industry category RETAIL TRADE (39110 to 43209), after sub-category Food retailing (41100 to 41290)

 

Insert

Supermarket and grocery stores

(41100)

ASSET

LIFE (YEARS)

REVIEW

DATE OF APPLICATION

Bakery assets:

 

 

 

      Bakery display assets, non-refrigerated (including       freestanding  display cabinets, cases, racks,       shelves and stands)

10

*

1 Jul 2020

      Bakery trolleys

12

*

1 Jul 2020

      Bread slicers

10

*

1 Jul 2020

      Bun divider rounders

10

*

1 Jul 2020

      Doughnut making machines

8

*

1 Jul 2020

      Hydraulic dough dividers

10

*

1 Jul 2020

      Mixers (including planetary and spiral mixers)

10

*

1 Jul 2020

      Moulders

12

*

1 Jul 2020

      Ovens

10

*

1 Jul 2020

      Provers and retarder provers

8

*

1 Jul 2020

Butcher assets:

 

 

 

      Bandsaws

10

*

1 Jul 2020

      Meat:

 

 

 

             Mincers

10

*

1 Jul 2020

             Tenderisers

10

*

1 Jul 2020

      Meat trolleys

12

*

1 Jul 2020

      Sausage filling machines

10

*

1 Jul 2020

Deli Assets:

 

 

 

      Cheese cutters

10

*

1 Jul 2020

      Cheese graters

10

*

1 Jul 2020

      Coffee making machines (including espresso and       drip filter type                 machines)

5

*

1 Jul 2020

      Contact grills

10

*

1 Jul 2020

      Deep fryers

10

*

1 Jul 2020

      Deli slicers

10

*

1 Jul 2020

      Hot food display assets (including bain marie, hot       boxes and pie warmers)

10

*

1 Jul 2020

      Juicing machines, commercial type

8

*

1 Jul 2020

      Ovens (including chicken ovens and smoker ovens)

10

*

1 Jul 2020

      Popcorn machines

8

*

1 Jul 2020

      Sushi making assets (including rice cookers, rice       mixers and sushi robots)

7

*

1 Jul 2020

Produce assets:

 

 

 

      Display barrels

10

*

1 Jul 2020

      Produce bins

12

*

1 Jul 2020

      Scales (including bench scales and hanging scales)

8

*

1 Jul 2020

Refrigeration and freezing assets:

 

 

 

      Compressors, condensers and evaporators

10

*

1 Jul 2020

      Freezers and refrigerators generally (including       refrigeration cabinets and cases, standalone       chillers, standalone freezers and standalone       refrigerators)

10

*

1 Jul 2020

      Insulation panels used in cool or freezer rooms

30

*

1 Jul 2020

      Night blinds/covers

10

*

1 Jul 2020

Support and other assets:

 

 

 

      Automatic entrance swing gates

10

*

1 Jul 2020

      Balers (for cardboard and plastic) – see Table B       Warehouse and distribution centre equipment and       machines

 

 

 

      Benches (stainless steel), free standing

20

*

1 Jul 2020

      Bin lifters

15

*

1 Jul 2020

      Cash handling assets:

 

 

 

      Coin counters and sorters

10

*

1 Jul 2020

      Note counters and sorters

10

*

1 Jul 2020

             Safes

15

*

1 Jul 2020

      Cigarette cabinets, free standing

15

*

1 Jul 2020

      Counters, free standing (including checkout and       service counters)

10

*

1 Jul 2020

      Dishwashers

10

*

1 Jul 2020

      Display racks and stands (including magazine       racks/stands)

10

*

1 Jul 2020

      Hot water systems (excluding piping)

12

*

1 Jul 2020

      Label printers

5

*

1 Jul 2020

      Label printing scales

8

*

1 Jul 2020

      Labelling guns

5

*

1 Jul 2020

      Microwave ovens

5

*

1 Jul 2020

      Nut grinders/peanut butter makers

5

*

1 Jul 2020

      Packaging assets:

 

 

 

             Automatic labelling wrappers              , modified                    atmosphere packaging (MAP) and vacuum                    chamber packaging machines

10

*

1 Jul 2020

             Benchtop heat wrappers

10

*

1 Jul 2020

      Point of sale assets:

 

 

 

             Generally (excluding self-checkout registers) –                    see Table B Point of sale assets

 

 

 

             Self-checkout registers

6

*

1 Jul 2020

      Power generators (emergency or standby)

20

*

1 Jul 2020

      Racking

20

*

1 Jul 2020

      Range hood exhaust fans

12

*

1 Jul 2020

      Safety steps

10

*

1 Jul 2020

      Shelving

15

*

1 Jul 2020

      Signage:

 

 

 

             Aisle signs

7

*

1 Jul 2020

             Others (such as advertising signs and signage                    for business identification) – see Table B                Advertising signs

 

 

 

      Stock ladders

12

*

1 Jul 2020

      Trolleys, customer shopping type

7

*

1 Jul 2020

      Trolleys, stock type (including roll cages, platform       trolleys, etc)

10

*

1 Jul 2020

      UV insect exterminators

7

*

1 Jul 2020

 

 

[12]     Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 TO 53090), sub-category Airport operations and other air transport support services (52200)

 

Omit

Aircraft maintenance assets:

 

 

 

      Aircraft testing equipment

131/3

 

1 Jan 2001

      General plant and machinery

20

 

1 Jan 2001

      Hangar fixtures and fittings

20

 

1 Jan 2001

      Plant subject to excessive corrosion

10

 

1 Jan 2001

      Precision machines and plant

10

 

1 Jan 2001

 

Substitute

Aircraft maintenance assets – see Table A Aircraft manufacturing and repair services (23940)

 

 

 

 

 

[13]     Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Scientific testing and analysis services (69250)

 

Omit

Mineral processing and metallurgical  laboratory assets:

 

 

 

 

Substitute

Mineral processing and metallurgical laboratory assets:

 

 

 

 

 

[14]     Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Scientific testing and analysis services (69250)

 

Omit

             Solvent extraction & electro winning equipment

15

*

1 Jul 2019

 

Substitute

             Solvent extraction & electrowinning equipment

15

*

1 Jul 2019

 

 

[15]     Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Scientific testing and analysis services (69250)

 

Omit

             Carbon and Sulphur analysers

7

*

1 Jul 2019

 

Substitute

             Carbon and sulphur analysers

7

*

1 Jul 2019

 

 

[16]     Table A, industry category EDUCATION AND TRAINING (80100 to 82200)

 

Omit

Kindergarten furniture and play equipment

5

 

1 Jan 2001

 

Substitute

Kindergarten furniture an play equipment – see Table A Child care services (87100)

 

 

 

 

 

[17]     Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), after sub-category Hospitals (84010 to 84020)

 

Insert

General practice medical services

(85110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Anatomical medical models, plastic

10

*

1 Jul 2020

Autoclaves and sterilisers

8

*

1 Jul 2020

Automated ankle brachial pressure index (ABPI) measurement devices

6

*

1 Jul 2020

Automated external defibrillators (AEDs) – see Table B

 

 

 

Blood coagulation (INR) meters

5

*

1 Jul 2020

Cryosurgical assets:

 

 

 

      Cryosurgical flasks and guns

5

*

1 Jul 2020

      Liquid nitrogen storage dewers and tanks

10

*

1 Jul 2020

Dermatoscopes

5

*

1 Jul 2020

Ear irrigators

5

*

1 Jul 2020

Electrocardiograph (ECG) machines

7

*

1 Jul 2020

Examination lights:

 

 

 

      Desktop/trolley

3

*

1 Jul 2020

      Procedure

7

*

1 Jul 2020

Foetal heart monitors, external

7

*

1 Jul 2020

Hyfrecators – electrosurgical units

6

*

1 Jul 2020

Magnifying loupes

10

*

1 Jul 2020

Medical examination beds (adjustable/electric)

8

*

1 Jul 2020

Medical plaster saws

7

*

1 Jul 2020

Medical refrigerators

8

*

1 Jul 2020

Nebulisers

5

*

1 Jul 2020

Ophthalmoscopes, direct and otoscopes

6

*

1 Jul 2020

Oxygen tank regulators

10

*

1 Jul 2020

Portable observation machines (including vital signs monitors)

7

*

1 Jul 2020

Privacy curtains and rails

8

*

1 Jul 2020

Pulse oximeters

4

*

1 Jul 2020

Resuscitation kits

15

*

1 Jul 2020

Saddle chairs

7

*

1 Jul 2020

Scales:

 

 

 

      Baby scales

3

*

1 Jul 2020

      General, heavy duty, mother/baby scales

5

*

1 Jul 2020

Sphygmomanometers (including aneroid and digital)

5

*

1 Jul 2020

Spirometers

7

*

1 Jul 2020

Stethoscopes

10

*

1 Jul 2020

Suction machines, portable

8

*

1 Jul 2020

Surgical instruments (including forceps, needle holders, scissors, skin graft knives)

8

*

1 Jul 2020

Thermometers, digital

4

*

1 Jul 2020

Trolleys (including instrument and treatment trolleys)

10

*

1 Jul 2020

Wheelchairs

8

*

1 Jul 2020

X-ray viewers

10

*

1 Jul 2020

 

 

[18]     Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), sub-category Retirement village and accommodation for the aged operation (86011 to 86012)

 

Omit

             Small appliances (including food processors,                    blenders, stick mixers)

4

*

1 Jul 2019

 

Substitute

             Small appliances (including blenders, food                  processors, meat slicers, stick mixers)

4

*

1 Jul 2019

 

 

[19]     Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), after sub-category Retirement village and accommodation for the aged operation (86011 to 86012)

 

Insert

Child care services

(87100)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Audio visual assets

5

*

1 Jul 2020

Augmented reality (AR) interactive sandboxes (incorporating projectors)

5

*

1 Jul 2020

Electronic whiteboards (including touch screen  interactive digital boards)

6

*

1 Jul 2020

Furniture used by children, freestanding:

 

 

 

      Age specific (including cots, changing tables, floor       sleeping mattresses, high and low feeding chairs, and      stackable beds)

5

*

1 Jul 2020

      Carpet mats (including rugs and floor mats/cushions)

5

*

1 Jul 2020

      Others (including bookcases, chairs and sofas,           coat/dress-up racks, easels, room dividers, tables              and storage shelving units)

10

*

1 Jul 2020

Play area assets:

 

 

 

      Furniture, freestanding (including tables, seating and      toy storage boxes)

5

*

1 Jul 2020

      Pet enclosures and structures, freestanding (including       bird aviaries ,chicken coops, fish tanks, guinea pig      cages and rabbit hutches)

10

*

1 Jul 2020

      Playground flooring:

 

 

 

             Artificial grass/synthetic lawn

7

*

1 Jul 2020

             Soft fall flooring (including wet pour rubber and              rubber mats)

5

*

1 Jul 2020

      Playsets (including cubby houses, forts, slides, swing       sets and trestle frames)

8

*

1 Jul 2020

      Pole and post padding/protectors

5

*

1 Jul 2020

      Sandpits, freestanding (including portable sandpits       and sandpit covers)

7

*

1 Jul 2020

      Tents, portable (including gazebos, marquees and       tepee play tents)

5

*

1 Jul 2020

      Toys (not specified elsewhere)

3

*

1 Jul 2020

      Tricycles and bicycles (including balance bicycles and      tricycle scooters)

5

*

1 Jul 2020

      Water play area filtration assets and water pumps

7

*

1 Jul 2020

Support assets:

 

 

 

      Automated external defibrillators (AEDs) – see Table       B Automated external defibrillators (AEDs)

 

 

 

      Fascia signs (including freestanding signs) – see       Table B Advertising signs

 

 

 

      Fire control and alarm assets – see Table B Fire       control and alarm assets

 

 

 

      Floor coverings – see Table B Floor coverings       (removable without damage)

 

 

 

      Garden sheds, freestanding

15

*

1 Jul 2020

      Hand dryers – see Table B Hand dryers (electrical)

 

 

 

      Kiosk stands, freestanding

10

*

1 Jul 2020

      Kitchen assets:

 

 

 

             Dishwashers

5

*

1 Jul 2020

             Food cooking assets (including combination                ovens, cooktops, fryers, soup kettles and stoves)

10

*

1 Jul 2020

             Grease traps

10

*

1 Jul 2020

             Kitchen trolleys

5

*

1 Jul 2020

             Microwave ovens

5

*

1 Jul 2020

             Refrigerators/freezers

10

*

1 Jul 2020

             Small appliances (including blenders, food                  processors ,mixers and toasters)

4

*

1 Jul 2020

      Laundry assets:

 

 

 

             Dryers

5

*

1 Jul 2020

             Washing machines

5

*

1 Jul 2020

      Reception furniture, freestanding (including lobb       chairs, desks, lounges, sofas and tables) – see Table       B Office furniture, freestanding

 

 

 

      Security and monitoring assets - see Table B Security    and monitoring assets

 

 

 

      Steam cleaners

3

*

1 Jul 2020

      Strollers:

 

 

 

             Commercial multi seat (including buggies)

10

*

1 Jul 2020

             Others

5

*

1 Jul 2020

      Time attendance devices (including fingerprint and       vein scanners)

7

*

1 Jul 2020

      Vacuum cleaners

3

*

1 Jul 2020

Table games

5

*

1 Jul 2020

Television sets

8

*

1 Jul 2020

 

 

[20]     Table A, industry category OTHER SERVICES (94100 to 96030), sub-category Funeral, crematorium and cemetery services (95200)

 

Omit

Funeral directors’ plant

20

 

1 Jan 2001

 

Substitute

Cemetery assets:

 

 

 

      Casket lowering devices

10

*

1 Jul 2020

      Mini excavators and skid steer loaders

10

*

1 Jul 2020

Crematorium assets:

 

 

 

      Ash processors/granulators

7

*

1 Jul 2020

      Cremators

20

*

1 Jul 2020

      Dust collection assets

10

*

1 Jul 2020

Funeral assets:

 

 

 

      Bench seating

10

*

1 Jul 2020

      Broadcasting equipment (including audio visual       devices and streaming equipment)

5

*

1 Jul 2020

      Church trolleys/trucks

15

*

1 Jul 2020

      Coffin racks

13

*

1 Jul 2020

      Engravers:

 

 

 

             Electronic/laser cutters

7

*

1 Jul 2020

             Manual

20

*

1 Jul 2020

      Lecterns

15

*

1 Jul 2020

      Scissor lift tables – see Table B Loading bay assets

 

 

 

General assets:

 

 

 

      Funeral coaches/hearses

15

*

1 Jul 2020

      Mortuary cots/stretchers

15

*

1 Jul 2020

      Refrigeration assets:

 

 

 

             Cool rooms – see Table B Refrigeration assets

 

 

 

             Refrigeration racks

20

*

1 Jul 2020

      Scales:

 

 

 

             Animal scales

5

*

1 Jul 2020

             Platform scales – see Table B

 

 

 

      Transfer vehicles (including fitouts) – see Table B       Motor vehicles and trailers – Generally

 

 

 

Mortuary assets:

 

 

 

      Embalming machines

10

*

1 Jul 2020

      Embalming/morgue tables

15

*

1 Jul 2020

      Floor coverings – linoleum and vinyl (removable       without damage)

15

*

1 Jul 2020

      Hoists and lifting machines

10

*

1 Jul 2020

      Hydro-aspirators

10

*

1 Jul 2020

 

 

[21]     Heading to Table B

 

Omit

Table B as at 1 July 2019

 

Substitute

Table B as at 1 July 2020

 

 

[22]     Table B, items beginning with A

 

After

Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers)

100

*

1 Jul 2013

 

Insert

Automated external defibrillators (AEDs)

8

*

1 Jul 2020