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 30 Jun 2021
Tabling HistoryDate
Tabled HR03-Aug-2021
Tabled Senate03-Aug-2021
Date of repeal 19 Oct 2021
Repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003

Legislative Instrument

 

Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2021

 

 

 

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

Deputy Commissioner of Taxation

Policy, Analysis and Legislation

Law Design and Practice

Dated: 17 June 2021

 

 

1.            Name of instrument

This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2021.

 

2.            Commencement

This instrument commences on 1 July 2021.

 

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

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.


 

 

Schedule 1     Amendments

(section 3)

 

 

[1]       Heading to Table A

 

Omit

Table A as at 1 July 2020

 

Substitute

Table A as at 1 July 2021

 

 

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

 

Omit

      Coffee assets:

 

 

 

             Dryers

15

*

1 Jul 2008

            Processors (including pulpers)

10

*

1 Jul 2008

             Fermentation tanks

10

*

1 Jul 2008

             Hullers

12

*

1 Jul 2008

             Washers/separators

10

*

1 Jul 2008

 

Substitute

      Coffee assets:

 

 

 

             Dryers

15

*

1 Jul 2008

             Fermentation tanks

10

*

1 Jul 2008

             Hullers

12

*

1 Jul 2008

             Processors (including pulpers)

10

*

1 Jul 2008

             Washers/separators

10

*

1 Jul 2008

 

 

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

 

Omit

Bee farming assets:

 

 

 

      Beehives

13

*

1 Jul 2016

      Processing assets

20

*

1 Jul 2016

 

Horse stalls (Breeze way, Shed row)

331/3

 

1 Jan 2001

Horticultural plants:

 

 

 

      Citrus:

 

 

 

             Grapefruits

30

*

1 Jan 2001

             Lemons

20

*

1 Jan 2001

             Limes

20

*

1 Jan 2001

             Mandarins

25

*

1 Jan 2001

             Oranges

30

*

1 Jan 2001

      Grapevines, dried

15

*

1 Oct 2004

      Grapevines, table

15

*

1 Oct 2004

      Grapevines, wine

20

*

1 Oct 2004

      Nuts:

 

 

 

             Almonds

25

*

1 Jul 2001

             Cashews

25

*

1 Jul 2001

             Chestnuts

25

*

1 Jul 2001

             Hazelnuts

25

*

1 Jul 2001

             Jojoba

30

*

1 Jul 2001

             Macadamia

25

*

1 Jul 2001

             Pecans

25

*

1 Jul 2001

             Pistachios

25

*

1 Jul 2001

             Walnuts

25

*

1 Jul 2001

      Pome:

 

 

 

             Apples

20

*

1 Jan 2001

             Pears

25

*

1 Jan 2001

      Stone Fruit:

 

 

 

             Apricots

10

*

1 Jan 2001

             Cherries

18

*

1 Jan 2001

             Nectarines

10

*

1 Jan 2001

             Olives

30

*

1 Jan 2001

             Peaches

10

*

1 Jan 2001

             Plums

15

*

1 Jan 2001

             Prunes

20

*

1 Jan 2001

      Tropical:

 

 

 

             Avocados

20

*

1 Jan 2001

             Mangoes

30

*

1 Jan 2001

 

Pea‑viners, pea cleaners, vine and straw conveyors

10

*

1 Jul 2016

 

Stud stock and thoroughbred horses

10

 

1 Jan 2001

 

 

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

 

Omit

Fertilizer spreaders:

 

 

 

 

Substitute

Fertiliser spreaders:

 

 

 

 

 

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

 

After

      Windrowers (including potato diggers, onion and       potato windrowers)

10

*#

1 Jul 2007

 

Insert

Pea‑viners, pea cleaners, vine and straw conveyors

10

*

1 Jul 2016

 

 

[6]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Fruit growing (01310 to 01360 and 01390) and sub-category Coffee, olive and tree nut growing (01310 to 01390 and 01590)

 

Omit

Fruit growing

(01310 to 01360 and 01390)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Cleaning and mulching assets:

 

 

 

      Mowers (including zero turn and ride on)

8

*

1 Jul 2008

      Mulchers

6

*

1 Jul 2008

      Slashers

8

*

1 Jul 2008

      Sweeper attachments

10

*

1 Jul 2008

Crop protection assets:

 

 

 

      Applicators (including temporary bird netting       applicators and vine cover rollers)

15

*

1 Jul 2008

      Banana bagging machines

10

*

1 Jul 2008

      Banana ripening bags

3

*

1 Jul 2008

      Sprayers

10

*

1 Jul 2008

      Temporary bird netting

5

*

1 Jul 2008

      Under vine weeder

10

*

1 Jul 2008

      Vine covers

3

*

1 Jul 2008

Dried fruit assets:

 

 

 

      Generally (including bin dryers, boxing machines,       dehydration tunnels, dippers, rack dehydrators,       scrapers, trolleys and wetting machines)

15

*

1 Jul 2008

      Drying sheets (including ground sheets)

10

*

1 Jul 2008

      Trays

10

*

1 Jul 2008

Fertilising assets:

 

 

 

      Fertigation systems:

 

 

 

             Pumps

3

*

1 Jul 2008

             Tanks

10

*

1 Jul 2008

      Spreaders:

 

 

 

             Generally

10

*

1 Jul 2008

             Spinners

5

*

1 Jul 2008

General assets:

 

 

 

      Bins:

 

 

 

             Plastic

10

*

1 Jul 2008

             Timber

5

*

1 Jul 2008

      Crates (including picking lugs)

5

*

1 Jul 2008

      Elevating work platforms

10

*

1 Jul 2008

      Frost fans

15

*

1 Jul 2008

      Mulch layers

12

*

1 Jul 2008

      Mulch lifters

12

*

1 Jul 2008

      Orchard ladders

10

*

1 Jul 2008

      Post driver/hole diggers

10

*

1 Jul 2008

      Refractometers

10

*

1 Jul 2008

      Water pressure cleaners

5

*

1 Jul 2008

Harvesting assets:

 

 

 

      Grape harvesters

10

*#

1 Jul 2008

      Harvest aids

15

*

1 Jul 2008

      Picking bags

3

*

1 Jul 2008

      Picking platforms

10

*

1 Jul 2008

      Picking trolleys

5

*

1 Jul 2008

      Trailers (including grape chaser bins)

15

*

1 Jul 2008

      Tree shakers

10

*#

1 Jul 2008

Planting assets:

 

 

 

      Hole burners

10

*

1 Jul 2008

      Planters

12

*

1 Jul 2008

      Tree guards

2

*

1 Jul 2008

      Trellising

20

*

1 Jul 2008

      Weed matting

5

*

1 Jul 2008

Pruning assets:

 

 

 

      Chain saws

3

*

1 Jul 2008

      Electric hand pruners

3

*

1 Jul 2008

      Manual hand pruners

2

*

1 Jul 2008

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

10

*

1 Jul 2008

      Pneumatic pruners:

 

 

 

             Compressors

10

*

1 Jul 2008

             Hand tools

5

*

1 Jul 2008

      Vine leaf removers

15

*

1 Jul 2008

Tillage assets:

 

 

 

      Generally

15

*

1 Jul 2008

      Power take‑off (PTO) operated (including rotary hoes and power harrows)

8

*

1 Jul 2008

 

Coffee, olive and tree nut growing

(01370, 01390 and 01590)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Chemical spraying assets (including air blast sprayers and linkage sprayers)

10

*

1 Jul 2007

Cleaning and mulching assets:

 

 

 

      Blowers

10

*

1 Jul 2007

      Mowers (including zero turn and ride on)

8

*

1 Jul 2007

      Mulchers

8

*

1 Jul 2007

      Slashers

10

*

1 Jul 2007

      Sweeper attachments

10

*

1 Jul 2007

Fertilizer spreaders

10

*

1 Jul 2007

General assets:

 

 

 

      Bins:

 

 

 

             Plastic

10

*

1 Jul 2007

             Timber

5

*

1 Jul 2007

      Stakes (including trellising)

3

*

1 Jul 2007

Harvesting assets:

 

 

 

      Bankouts (almonds)

15

*

1 Jul 2007

      Catcher nets

10

*

1 Jul 2007

      Elevators (almonds)

12

*

1 Jul 2007

      Harvesters:

 

 

 

             Coffee

10

*#

1 Jul 2007

             Harvesting pole rakes

5

*

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

             Reservoir carts (almonds)

15

*

1 Jul 2007

             Trailers

15

*

1 Jul 2007

Pruning assets:

 

 

 

      Chain saws

5

*

1 Jul 2007

      Electric hand pruners

3

*

1 Jul 2007

      Manual hand pruners

2

*

1 Jul 2007

      Pneumatic pruners:

 

 

 

             Compressor

10

*

1 Jul 2007

             Hand tools

5

*

1 Jul 2007

 

Substitute

Fruit and tree nut growing

(01310 to 01370, 01390 and 01590)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Coffee, olive and tree nut growing assets:

 

 

 

      Chemical spraying assets (including air blast sprayers   and linkage sprayers)

10

*

1 Jul 2007

      Cleaning and mulching assets:

 

 

 

             Blowers

10

*

1 Jul 2007

             Mowers (including zero turn and ride on)

8

*

1 Jul 2007

             Mulchers

8

*

1 Jul 2007

             Slashers

10

*

1 Jul 2007

             Sweeper attachments

10

*

1 Jul 2007

      Fertiliser spreaders

10

*

1 Jul 2007

      General assets:

 

 

 

             Bins:

 

 

 

                   Plastic

10

*

1 Jul 2007

                   Timber

5

*

1 Jul 2007

             Stakes (including trellising)

3

*

1 Jul 2007

      Harvesting assets:

 

 

 

             Bankouts (almonds)

15

*

1 Jul 2007

             Catcher nets

10

*

1 Jul 2007

             Elevators (almonds)

12

*

1 Jul 2007

             Harvesters:

 

 

 

                   Coffee

10

*#

1 Jul 2007

                   Harvesting pole rakes

5

*

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

                   Reservoir carts (almonds)

15

*

1 Jul 2007

                   Trailers

15

*

1 Jul 2007

      Pruning assets:

 

 

 

             Chainsaws (Chain saws)

5

*

1 Jul 2007

             Electric hand pruners

3

*

1 Jul 2007

             Manual hand pruners

2

*

1 Jul 2007

             Pneumatic pruners:

 

 

 

                   Compressor

10

*

1 Jul 2007

                   Hand tools

5

*

1 Jul 2007

Fruit growing assets:

 

 

 

      Cleaning and mulching assets:

 

 

 

             Mowers (including zero turn and ride on)

8

*

1 Jul 2008

             Mulchers

6

*

1 Jul 2008

             Slashers

8

*

1 Jul 2008

             Sweeper attachments

10

*

1 Jul 2008

      Crop protection assets:

 

 

 

             Applicators (including temporary bird netting                    applicators and vine cover rollers)

15

*

1 Jul 2008

             Banana bagging machines

10

*

1 Jul 2008

             Banana ripening bags

3

*

1 Jul 2008

             Sprayers

10

*

1 Jul 2008

             Temporary bird netting

5

*

1 Jul 2008

             Under vine weeder

10

*

1 Jul 2008

             Vine covers

3

*

1 Jul 2008

      Dried fruit assets:

 

 

 

             Generally (including bin dryers, boxing machines,              dehydration tunnels, dippers, rack dehydrators,              scrapers, trolleys and wetting machines)

15

*

1 Jul 2008

             Drying sheets (including ground sheets)

10

*

1 Jul 2008

             Trays

10

*

1 Jul 2008

      Fertilising assets:

 

 

 

             Fertigation systems:

 

 

 

                   Pumps

3

*

1 Jul 2008

                   Tanks

10

*

1 Jul 2008

             Spreaders:

 

 

 

                   Generally

10

*

1 Jul 2008

                   Spinners

5

*

1 Jul 2008

      General assets:

 

 

 

             Bins:

 

 

 

                   Plastic

10

*

1 Jul 2008

                   Timber

5

*

1 Jul 2008

             Crates (including picking lugs)

5

*

1 Jul 2008

             Elevating work platforms

10

*

1 Jul 2008

             Frost fans

15

*

1 Jul 2008

             Mulch layers

12

*

1 Jul 2008

             Mulch lifters

12

*

1 Jul 2008

             Orchard ladders

10

*

1 Jul 2008

             Post driver/hole diggers

10

*

1 Jul 2008

             Refractometers

10

*

1 Jul 2008

             Water pressure cleaners

5

*

1 Jul 2008

      Harvesting assets:

 

 

 

             Grape harvesters

10

*#

1 Jul 2008

             Harvest aids

15

*

1 Jul 2008

             Picking bags

3

*

1 Jul 2008

             Picking platforms

10

*

1 Jul 2008

             Picking trolleys

5

*

1 Jul 2008

             Trailers (including grape chaser bins)

15

*

1 Jul 2008

             Tree shakers

10

*#

1 Jul 2008

      Planting assets:

 

 

 

             Hole burners

10

*

1 Jul 2008

             Planters

12

*

1 Jul 2008

             Tree guards

2

*

1 Jul 2008

             Trellising

20

*

1 Jul 2008

             Weed matting

5

*

1 Jul 2008

      Pruning assets:

 

 

 

             Chainsaws (Chain saws)

3

*

1 Jul 2008

             Electric hand pruners

3

*

1 Jul 2008

             Manual hand pruners

2

*

1 Jul 2008

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

10

*

1 Jul 2008

             Pneumatic pruners:

 

 

 

                   Compressors

10

*

1 Jul 2008

                   Hand tools

5

*

1 Jul 2008

             Vine leaf removers

15

*

1 Jul 2008

      Tillage assets:

 

 

 

             Generally

15

*

1 Jul 2008

             Power take‑off (PTO) operated (including rotary              hoes and power harrows)

8

*

1 Jul 2008

Horticultural plants:

 

 

 

      Citrus:

 

 

 

             Grapefruits

30

*

1 Jan 2001

             Lemons

20

*

1 Jan 2001

             Limes

20

*

1 Jan 2001

             Mandarins

25

*

1 Jan 2001

             Oranges

30

*

1 Jan 2001

      Grape:

 

 

 

             Grapevines, dried

15

*

1 Oct 2004

             Grapevines, table

15

*

1 Oct 2004

             Grapevines, wine

20

*

1 Oct 2004

      Nuts:

 

 

 

             Almonds

25

*

1 Jul 2001

             Cashews

25

*

1 Jul 2001

             Chestnuts

25

*

1 Jul 2001

             Hazelnuts

25

*

1 Jul 2001

             Jojoba

30

*

1 Jul 2001

             Macadamia

25

*

1 Jul 2001

             Pecans

25

*

1 Jul 2001

             Pistachios

25

*

1 Jul 2001

             Walnuts

25

*

1 Jul 2001

      Pome:

 

 

 

             Apples

20

*

1 Jan 2001

             Pears

25

*

1 Jan 2001

      Stone fruit:

 

 

 

             Apricots

10

*

1 Jan 2001

             Cherries

18

*

1 Jan 2001

             Nectarines

10

*

1 Jan 2001

             Olives

30

*

1 Jan 2001

             Peaches

10

*

1 Jan 2001

             Plums

15

*

1 Jan 2001

             Prunes

20

*

1 Jan 2001

      Tropical:

 

 

 

             Avocados

20

*

1 Jan 2001

             Mangoes

30

*

1 Jan 2001

 

 

[7]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Sheep farming (01410)

 

Omit

Instruments for measuring wool fibre fineness, laser type

10

*

1 Jan 2007

Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor)

5

*

1 Jan 2007

 

Substitute

Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor)

5

*

1 Jan 2007

Instruments for measuring wool fibre fineness, laser type

10

*

1 Jan 2007

 

 

[8]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle farming (01420)

 

Omit

Feed bins (including hay racks)

15

*+

1 Jan 2007

 

Substitute

Feed bins (including hay racks)

15

*

1 Jan 2007

 

 

[9]       Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle farming (01420)

 

Omit

Manure and fertilizer spreaders

10

*

1 Jan 2007

 

Substitute

Manure and fertiliser spreaders

10

*

1 Jan 2007

 

 

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

 

Omit

             Tempering silos:

 

 

 

                   Glass fused to steel

50

*

1 Jan 2007

                   Stainless steel

15

*

1 Jan 2007

                   Galvanised steel

12

*

1 Jan 2007

 

Substitute

             Tempering silos:

 

 

 

                   Galvanised steel

12

*

1 Jan 2007

                   Glass fused to steel

50

*

1 Jan 2007

                   Stainless steel

15

*

1 Jan 2007

 

 

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

 

Insert

Grain-sheep or grain-beef cattle farming

(01450)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Cereal grain growing assets – see Table A Agriculture (01110 to 01990)

 

 

 

 

 

[12]     Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Poultry hatcheries (01710 to 01720)

 

Omit

Control systems (excluding personal computers)

10

*

1 Jan 2007

Condensers/heat exchangers

10

*

1 Jan 2007

 

Substitute

Condensers/heat exchangers

10

*

1 Jan 2007

Control systems (excluding personal computers)

10

*

1 Jan 2007

 

 

[13]     Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), after sub-category Poultry hatcheries (01710 to 01720)

 

Insert

Horse farming

(01910)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Horse stalls (Breeze way, Shed row)

331/3

 

1 Jan 2001

Stud stock and thoroughbred horses

10

 

1 Jan 2001

 

 

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

 

Insert

Beekeeping

(01930)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Bee farming assets:

 

 

 

      Beehives

13

*

1 Jul 2016

      Processing assets

20

*

1 Jul 2016

 

 

[15]     Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), after sub-category Fishing (04111 to 04199)

 

Insert

Forestry support services

(05100)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Forestry support services assets - see Table A Nursery and floriculture production (01110 to 01150)

 

 

 

 

 

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

 

Omit

      Floating production storage and offloading (FPSO)       vessels (incorporating mooring system)

20

*#

1 Jul 2002

      Floating storage and offloading (FSO) vessels       (incorporating mooring system)

20

*#

1 Jul 2002

 

Substitute

      Floating production storage and offloading (FPSO)       vessels (incorporating mooring systems)

20

*#

1 Jul 2002

      Floating storage and offloading (FSO) vessels       (incorporating mooring systems)

20

*#

1 Jul 2002

 

 

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

 

Insert

Other non-metallic mineral mining and quarrying n.e.c.

(09909)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Salt harvesting assets:

 

 

 

      Culverts for conveying seawater/brine/bitterns

50

*

1 Jul 2021

      Dollies

10

*

1 Jul 2021

      Dozers

8

*

1 Jul 2021

      Excavators

10

*

1 Jul 2021

      Front end loaders

8

*

1 Jul 2021

      Graders

8

*

1 Jul 2021

      Harvesters

7

*

1 Jul 2021

      Levees

 40

*

1 Jul 2021

      Mobile pump stations

5

*

1 Jul 2021

      Port assets:

 

 

 

             Mooring buoys

25

*

1 Jul 2021

             Other port assets (including dolphins, ship loaders            and stackers) - see Table A Water transport and                       support services (48100 to 48200 and 52110 to                          52190)

 

 

 

      Pumps:

 

 

 

             Bore pumps

10

*

1 Jul 2021

             Channel feed pumps and concentrator pond                    pumps

10

*

1 Jul 2021

             Primary intake pumps

15

*

1 Jul 2021

      Tractors

10

*

1 Jul 2021

      Trailers

10

*

1 Jul 2021

      Trucks

12

*

1 Jul 2021

      Tugboats - see Table A Water transport and support       services (48100 to 48200 and 52110 to 52190)

 

 

 

 

 

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

 

Omit

             Capping machines

15

*

1 Jul 2010

             Cap sorters

10

*

1 Jul 2010

 

Substitute

             Cap sorters

10

*

1 Jul 2010

             Capping machines

15

*

1 Jul 2010

 

 

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

 

Omit

             Peelers:

 

*

 

 

Substitute

             Peelers:

 

 

 

 

 

[20]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Bakery product manufacturing (11710 to 11740)

 

Omit

      Storage, feeding and ingredient handling assets:

 

 

 

             Flour silos

25

*

1 Jan 2002

             Blowers, flour sifters and grain soak systems

15

*

1 Jan 2002

             Weighers

10

*

1 Jan 2002

 

Substitute

      Storage, feeding and ingredient handling assets:

 

 

 

             Blowers, flour sifters and grain soak systems

15

*

1 Jan 2002

             Flour silos

25

*

1 Jan 2002

             Weighers

10

*

1 Jan 2002

 

 

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

 

Omit

             Cooling towers

15

*

1 Jul 2013

             Cool rooms

15

*

1 Jul 2013

 

Substitute

             Cool rooms

15

*

1 Jul 2013

             Cooling towers

15

*

1 Jul 2013

 

 

[22]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520)

 

Omit

Textile, leather, clothing and footwear manufacturing

(13110 to 13520)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Boot and shoe‑making machinery:

 

 

 

      Machinery and general plant

131/3

 

1 Jan 2001

      Moulds for plastic heels

3

 

1 Jan 2001

      Vulcanising moulds

5

 

1 Jan 2001

Carpet manufacturing assets:

 

 

 

      Accumulators

20

*

1 Jul 2017

      Beamers (including warpers)

15

*

1 Jul 2017

      Creels

20

*

1 Jul 2017

      Cutting tables

15

*

1 Jul 2017

      J Bins

20

*

1 Jul 2017

      Lapping and mending frames

15

*

1 Jul 2017

      Lapping trolleys

15

*

1 Jul 2017

      Latex application assets

17

*

1 Jul 2017

      Offline mending tables

15

*

1 Jul 2017

      Ovens

20

*

1 Jul 2017

      Pre‑coat assets (including direct coat applicators       and steamers)

15

*

1 Jul 2017

      Re‑wind machines

13

*

1 Jul 2017

      Roll‑up machines

15

*

1 Jul 2017

      Sample binding assets (including binders       and sewing machines)

15

*

1 Jul 2017

      Sample cutting assets (including stamping presses)

15

*

1 Jul 2017

      Shearers

20

*

1 Jul 2017

      Stretchers (including pre‑tenters)

15

*

1 Jul 2017

      Tufters

15

*

1 Jul 2017

Clothing and millinery manufacturing plant:

 

 

 

      General plant

20

 

1 Jan 2001

      Hat manufacturing plant and machinery

131/3

 

1 Jan 2001

      Sewing machines

10

*

1 Jul 2014

Cotton manufacturers’ machinery:

 

 

 

      Conveyors

10

 

1 Jan 2001

      Engines, gas

20

 

1 Jan 2001

      Gas producer plant

131/3

 

1 Jan 2001

      Gins

10

 

1 Jan 2001

Flock manufacturing plant:

 

 

 

      Carding machines

131/3

 

1 Jan 2001

      General plant

20

 

1 Jan 2001

Knitting machines

131/3

 

1 Jan 2001

Rope and twine manufacturers’ plant

20

 

1 Jan 2001

Tanners’ plant:

 

 

 

      General plant

20

 

1 Jan 2001

      Modern plant used in ‘wet’ process

131/3

 

1 Jan 2001

Weaving machinery (silk and cotton)

131/3

 

1 Jan 2001

Wool dumping machinery

131/3

 

1 Jan 2001

Wool and fleece scouring and carbonising assets:

 

 

 

      Baker

16

*

1 Jul 2017

      Bale breaker (including wool feeder and wool       opener)

15

*

1 Jul 2017

      Crusher (including duster)

13

*

1 Jul 2017

      Dryers:

 

 

 

             Used in carbonising

13

*

1 Jul 2017

             Used in scouring

18

*

1 Jul 2017

      Dust extraction plant

15

*

1 Jul 2017

      Grease separators

15

*

1 Jul 2017

      High density press

15

*

1 Jul 2017

      Scour machine

15

*

1 Jul 2017

      Waste treatment system

10

*

1 Jul 2017

Woollen manufacturers’ machinery

162/3

 

1 Jan 2001

 

Substitute

Wool scouring

(13110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Wool dumping machinery

131/3

 

1 Jan 2001

Wool and fleece scouring and carbonising assets:

 

 

 

      Baker

16

*

1 Jul 2017

      Bale breaker (including wool feeder and wool       opener)

15

*

1 Jul 2017

      Crusher (including duster)

13

*

1 Jul 2017

      Dryers:

 

 

 

             Used in carbonising

13

*

1 Jul 2017

             Used in scouring

18

*

1 Jul 2017

      Dust extraction plant

15

*

1 Jul 2017

      Grease separators

15

*

1 Jul 2017

      High density press

15

*

1 Jul 2017

      Scour machine

15

*

1 Jul 2017

      Waste treatment system

10

*

1 Jul 2017

 

Natural textile manufacturing

(13120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Cotton manufacturers’ machinery:

 

 

 

      Conveyors

10

 

1 Jan 2001

      Engines, gas

20

 

1 Jan 2001

      Gas producer plant

131/3

 

1 Jan 2001

      Gins

10

 

1 Jan 2001

Weaving machinery (silk and cotton)

131/3

 

1 Jan 2001

 

Leather tanning, fur dressing and leather product manufacturing

(13200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Tanners’ plant:

 

 

 

      General plant

20

 

1 Jan 2001

      Modern plant used in ‘wet’ process

131/3

 

1 Jan 2001

 

Textile floor covering manufacturing

(13310)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Carpet manufacturing assets:

 

 

 

      Accumulators

20

*

1 Jul 2017

      Beamers (including warpers)

15

*

1 Jul 2017

      Creels

20

*

1 Jul 2017

      Cutting tables

15

*

1 Jul 2017

      J Bins

20

*

1 Jul 2017

      Lapping and mending frames

15

*

1 Jul 2017

      Lapping trolleys

15

*

1 Jul 2017

      Latex application assets

17

*

1 Jul 2017

      Offline mending tables

15

*

1 Jul 2017

      Ovens

20

*

1 Jul 2017

      Pre‑coat assets (including direct coat applicators       and steamers)

15

*

1 Jul 2017

      Re‑wind machines

13

*

1 Jul 2017

      Roll‑up machines

15

*

1 Jul 2017

      Sample binding assets (including binders       and sewing machines)

15

*

1 Jul 2017

      Sample cutting assets (including stamping presses)

15

*

1 Jul 2017

      Shearers

20

*

1 Jul 2017

      Stretchers (including pre‑tenters)

15

*

1 Jul 2017

      Tufters

15

*

1 Jul 2017

 

Rope, cordage and twine manufacturing

(13320)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Rope and twine manufacturers’ plant

20

 

1 Jan 2001

 

Textile finishing and other textile product manufacturing

(13340)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Flock manufacturing plant:

 

 

 

      Carding machines

131/3

 

1 Jan 2001

      General plant

20

 

1 Jan 2001

 

Knitted product manufacturing

(13400)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Knitting machines

131/3

 

1 Jan 2001

Woollen manufacturers’ machinery

162/3

 

1 Jan 2001

 

Clothing manufacturing

(13510)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Clothing and millinery manufacturing plant:

 

 

 

      General plant

20

 

1 Jan 2001

      Hat manufacturing plant and machinery

131/3

 

1 Jan 2001

      Sewing machines

10

*

1 Jul 2014

 

Footwear manufacturing

(13520)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Boot and shoe‑making machinery:

 

 

 

      Machinery and general plant

131/3

 

1 Jan 2001

      Moulds for plastic heels

3

 

1 Jan 2001

      Vulcanising moulds

5

 

1 Jan 2001

 

 

[23]     Table A, industry category MANUFACTURING (11110 to 25990), sub-category Industrial gas manufacturing (18110)

 

Omit

      Ammonia manufacturing assets ‑ see Table A    Basic chemical and chemical product      manufacturing (18120, 18130 and 18310)