Income Tax (Effective Life of Depreciating Assets) Determination 2015
made under subsection 40-100(1) of the
Income Tax Assessment Act 1997
Compilation No. 8
Compilation date: 1 July 2022
Includes amendments up to: F2022L00823
Registered: 26 July 2022
About this compilation
This compilation
This is a compilation of the Income Tax (Effective Life of Depreciating Assets) Determination 2015 that shows the text of the law as amended and in force on 1 July 2022 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
1............ Name of Determination................................................................................................. 1
4............ Effective Life of Depreciating Assets............................................................................ 1
5............ Definitions – meaning of symbols used in Tables A and B........................................... 2
Schedule 3
Endnotes 270
Endnote 1—About the endnotes 270
Endnote 2—Abbreviation key 271
Endnote 3—Legislation history 272
Endnote 4—Amendment history 273
This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015.
(1) For subsection 40-100(1) of the Income Tax Assessment Act 1997, the effective life of depreciating assets is specified in Tables A and B.
(2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows:
(a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset;
(b) if the asset:
(i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but
(ii) satisfies the general description of asset used in the functional process of that industry —
its effective life is the life specified in Table A for that class of asset;
(c) if:
(i) paragraphs (a) and (b) do not apply to the asset; and
(ii) the asset corresponds to a description in Table B —
its effective life is the life specified with that description.
Note: Table A is intended to describe assets:
• that are peculiar to a particular industry; or
• for which a particular effective life is appropriate because of the way in which a particular industry uses the asset.
The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes.
(3) If:
(a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and
(b) the asset corresponds to a description in Table B—
the effective life of the asset is the life specified with that description.
Note: If Tables A and B are not used, or cannot be used because:
• the asset is not used in an industry specified in Table A; and
• Table B has no description that corresponds to the asset —
the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997.
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 Income Tax Assessment Act 1997.
Table A as at 1 July 2022
Effective lives (Industry categories)
| AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) |
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| All terrain vehicles (ATVs) used in primary production activities | 5 | * | 1 Jul 2007 |
| Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) | 20 | * | 1 Jul 2006 |
| Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (e.g. a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: | | | |
| General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) | 30 | * | 1 Jul 2008 |
| Electric | 20 | * | 1 Jul 2008 |
| Fence energisers for electric fences: | | | |
| Mains power | 10 | * | 1 Jul 2008 |
| Portable | 5 | * | 1 Jul 2008 |
| Fertigation systems: | | | |
| Pumps | 3 | * | 1 Jul 2008 |
| Tanks | 10 | * | 1 Jul 2008 |
| Grading and packing line assets used on farm: | | | |
| Banana assets: | | | |
| Air rams | 3 | * | 1 Jul 2008 |
| Bunch lines | 10 | * | 1 Jul 2008 |
| Choppers/mulchers | 8 | * | 1 Jul 2008 |
| Rails (including points) | 15 | * | 1 Jul 2008 |
| Scrap conveyors | 5 | * | 1 Jul 2008 |
| Tops | 8 | * | 1 Jul 2008 |
| Water troughs | 10 | * | 1 Jul 2008 |
| 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 |
| General assets: | | | |
| Bin tippers | 15 | * | 1 Jul 2008 |
| Conveyors (including elevators) | 10 | * | 1 Jul 2008 |
| Drying tunnels | 15 | * | 1 Jul 2008 |
| Fungicide units | 12 | * | 1 Jul 2008 |
| Receival hoppers (including water dumps) | 15 | * | 1 Jul 2008 |
| Tables (including packing and sorting tables) | 15 | * | 1 Jul 2008 |
| Washing assets (including brush and barrel washers) | 10 | * | 1 Jul 2008 |
| Waxing assets | 12 | * | 1 Jul 2008 |
| Graders: | | | |
| Electronic | 10 | * | 1 Jul 2008 |
| Mechanical | 15 | * | 1 Jul 2008 |
| Optical | 8 | * | 1 Jul 2008 |
| Labelling assets: | | | |
| Labelling applicators (including in line labellers) | 8 | * | 1 Jul 2008 |
| Labelling guns | 3 | * | 1 Jul 2008 |
| Olive oil processing assets – see Table A Oil and fat manufacturing (11500) | | | |
| Packing assets (including bagging and wrapping machines) | 10 | * | 1 Jul 2008 |
| Scales (excluding platform scales) | 5 | * | 1 Jul 2008 |
| Tree nut assets: | | | |
| De‑husking units | 8 | * | 1 Jul 2008 |
| Drying silos | 20 | * | 1 Jul 2008 |
| Trommels | 15 | * | 1 Jul 2008 |
| Livestock grids | 40 | * | 1 Jul 2008 |
| Motorcycles used in primary production activities | 5 | * | 1 Jul 2007 |
| Post drivers/hole diggers | 10 | * | 1 Jul 2008 |
| Protective structures (including shade houses and netting constructions) | 20 | * | 1 Jul 2006 |
| Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) | 40 | * | 1 Jan 2007 |
| Tractors | 12 | *# | 1 Jul 2007 |
| Water assets: | | | |
| Bores | 30 | * | 1 Jul 2008 |
| Dams (including earth or rock fill and turkey nests) | 40 | * | 1 Jul 2008 |
| Dam liners and covers | 20 | * | 1 Jul 2008 |
| Effluent channels | 40 | * | 1 Jul 2008 |
| Effluent recycle tanks | 12 | * | 1 Jul 2008 |
| Effluent sedimentation ponds | 40 | * | 1 Jul 2008 |
| Irrigation assets: | | | |
| Drip, micro spray or mini sprinkler systems: | | | |
| Above ground polyethylene (PE) pipes | 10 | * | 1 Jul 2008 |
| Drippers, micro sprays and mini sprinklers | 5 | * | 1 Jul 2008 |
| Control systems | 10 | * | 1 Jul 2008 |
| Filtration systems | 15 | * | 1 Jul 2008 |
| Pumps | 12 | * | 1 Jul 2008 |
| Variable speed drives (VSDs) | 15 | * | 1 Jul 2008 |
| Irrigation earth channels | 40 | * | 1 Jul 2008 |
| Irrigators (including centre pivot, lateral and travelling guns): | | | |
| Fresh water | 20 | * | 1 Jul 2008 |
| Effluent | 10 | * | 1 Jul 2008 |
| Pumps: | | | |
| Bore pumps, effluent and manure pumps | 7 | * | 1 Jul 2008 |
| Other | 12 | * | 1 Jul 2008 |
| Water mains: | | | |
| Aluminium | 20 | * | 1 Jul 2008 |
| Galvanised steel | 25 | * | 1 Jul 2008 |
| Polyethylene (PE) | 20 | * | 1 Jul 2008 |
| Polyvinylchloride (PVC) | 30 | * | 1 Jul 2008 |
| Water tanks: | | | |
| Concrete | 30 | * | 1 Jul 2008 |
| Galvanised steel | 25 | * | 1 Jul 2008 |
| Polyethylene (PE) | 15 | * | 1 Jul 2008 |
| Water troughs: | | | |
| Concrete | 25 | * | 1 Jul 2008 |
| Galvanised steel | 15 | * | 1 Jul 2008 |
| Polyethylene (PE) | 10 | * | 1 Jul 2008 |
| Windmills | 30 | * | 1 Jul 2008 |
| Water pressure cleaners | 5 | * | 1 Jul 2008 |
| Agriculture (01110 to 01990) |
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Bridges (wooden) | 20 | | 1 Jan 2001 |
| Grain, cotton, peanut and rice assets: | | | |
| Chemical spraying assets: | | | |
| Generally (including broad acre trailed or linkage boom and utility) | 10 | * | 1 Jan 2007 |
| Self-propelled | 8 | * | 1 Jan 2007 |
| General assets: | | | |
| Aeration assets: | | | |
| Controllers | 10 | * | 1 Jan 2007 |
| Kits | 15 | * | 1 Jan 2007 |
| Augers (including conveyors) | 15 | * | 1 Jan 2007 |
| Dryers | 20 | * | 1 Jan 2007 |
| Moisture meters | 5 | * | 1 Jan 2007 |
| Mulchers | 10 | * | 1 Jan 2007 |
| Peanut pre-cleaners | 10 | * | 1 Jan 2007 |
| Slashers | 7 | * | 1 Jan 2007 |
| Harvesting assets: | | | |
| Boll buggies | 15 | * | 1 Jan 2007 |
| Chaser bins | 15 | * | 1 Jan 2007 |
| Combine harvesters | 12 | *# | 1 Jul 2007 |
| Cotton picker/strippers | 10 | *# | 1 Jul 2007 |
| Field bins | 20 | * | 1 Jan 2007 |
| Fuel trailers | 15 | * | 1 Jan 2007 |
| Module builders | 15 | * | 1 Jan 2007 |
| Module tarpaulins | 5 | * | 1 Jan 2007 |
| Peanut diggers (including peanut pullers) | 10 | *# | 1 Jan 2007 |
| Peanut threshers | 12 | *# | 1 Jul 2007 |
| Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) | 5 | * | 1 Jan 2007 |
| Seeding and fertilizing assets: | | | |
| Fertilizer spreaders (including linkage and trailed) | 10 | * | 1 Jan 2007 |
| Planters (including bar, box, combined seeders, precision planters and row crop planters) | 15 | * | 1 Jan 2007 |
| Seed and fertilizer bins | 15 | * | 1 Jan 2007 |
| Tillage assets: | | | |
| Generally | 15 | * | 1 Jan 2007 |
| Harrows | 5 | * | 1 Jan 2007 |
| Laser controlled scraping assets: | | | |
| Buckets | 10 | * | 1 Jan 2007 |
| Transmitters | 7 | * | 1 Jan 2007 |
| Rippers | 10 | * | 1 Jan 2007 |
| Harvesters/sweepers | 62/3 | # | 1 Jan 2001 |
| Hay and foraging assets: | | | |
| Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) | 12 | * | 1 Jan 2007 |
| Balers | 10 | * | 1 Jan 2007 |
| Bale wrappers | 10 | * | 1 Jan 2007 |
| Baler and wrappers | 10 | * | 1 Jan 2007 |
| Forage harvesters | 10 | *# | 1 Jul 2007 |
| Hay rakes (including finger wheel, rotary and parallel) | 10 | * | 1 Jan 2007 |
| Moisture probes | 5 | * | 1 Jan 2007 |
| Mower conditioners: | | | |
| Self-propelled: | | | |
| Attachments | 8 | * | 1 Jan 2007 |
| Prime movers | 12 | * | 1 Jan 2007 |
| Trailed | 8 | * | 1 Jan 2007 |
| Super conditioners (hay re-conditioners) | 8 | * | 1 Jan 2007 |
| Tedders | 10 | * | 1 Jan 2007 |
| Trailed bale handling assets: | | | |
| Big square bale stackers | 10 | * | 1 Jan 2007 |
| Generally (including accumulators and bale carriers) | 15 | * | 1 Jan 2007 |
| Windrowers: | | | |
| Self-propelled: | | | |
| Attachments | 8 | * | 1 Jan 2007 |
| Prime movers | 12 | * | 1 Jan 2007 |
| Trailed | 8 | * | 1 Jan 2007 |
| Hop growers’ plant: | | | |
| Hop picking machines | 131/3 | | 1 Jan 2001 |
| Kilns | 20 | | 1 Jan 2001 |
| Levee banks and revetments | 40 | | 1 Jan 2001 |
| Silos: | | | |
| Ancillary equipment | 20 | | 1 Jan 2001 |
| Grain (metal) | 30 | * | 1 Jul 2001 |
| Trellis | 20 | | 1 Jan 2001 |
| Nursery and floriculture production (01110 to 01150) |
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Chemical spraying assets: | | | |
| Generally (including broad acre trailed or linkage boom and utility) | 10 | * | 1 Jul 2006 |
| Environmental control assets: | | | |
| Boilers (including piping) | 20 | * | 1 Jul 2006 |
| Control systems | 10 | * | 1 Jul 2006 |
| Evaporative coolers | 10 | * | 1 Jul 2006 |
| Heating assets | 10 | * | 1 Jul 2006 |
| Instruments (including sensors) | 10 | * | 1 Jul 2006 |
| Retractable screens | 8 | * | 1 Jul 2006 |
| Ventilation fans | 5 | * | 1 Jul 2006 |
| Fertigation system assets (incorporating control systems, pumps and tanks) | 10 | * | 1 Jul 2006 |
| General assets: | | | |
| Bins and pallets | 5 | * | 1 Jul 2006 |
| Fertiliser spreaders | 10 | * | 1 Jul 2006 |
| Fumigation assets | 5 | * | 1 Jul 2006 |
| Pasteurisation assets: | | | |
| Pasteurisation rooms | 20 | * | 1 Jul 2006 |
| Steam boilers | 15 | * | 1 Jul 2006 |
| Racks | 15 | * | 1 Jul 2006 |
| Ride on mowers | 5 | * | 1 Jul 2006 |
| Refrigeration assets: | | | |
| Insulation panels used in cool rooms | 40 | * | 1 Jul 2006 |
| Refrigeration generally | 10 | * | 1 Jul 2006 |
| Trailers | 15 | * | 1 Jul 2006 |
| Trolleys | 15 | * | 1 Jul 2006 |
| Weed mats | 5 | * | 1 Jul 2006 |
| Harvesting assets: | | | |
| Bed lifters and diggers | 10 | * | 1 Jul 2006 |
| Tree spades | 15 | *# | 1 Jul 2006 |
| Packaging assets: | | | |
| Bunching and bundling machines | 15 | * | 1 Jul 2006 |
| Deleafers | 15 | * | 1 Jul 2006 |
| Grading machines | 15 | * | 1 Jul 2006 |
| Planting assets: | | | |
| Benches and tables | 10 | * | 1 Jul 2006 |
| Conveyors | 15 | * | 1 Jul 2006 |
| Dibblers and seeders | 15 | * | 1 Jul 2006 |
| Hoppers | 15 | * | 1 Jul 2006 |
| Pot, punnet and tray dispensers | 12 | * | 1 Jul 2006 |
| Potting machines (including pot and bag fillers) | 10 | * | 1 Jul 2006 |
| Soil elevators | 10 | * | 1 Jul 2006 |
| Soil mixers | 10 | * | 1 Jul 2006 |
| Transplanters (plugs and seedlings) | 8 | * | 1 Jul 2006 |
| Tray and punnet fillers | 10 | * | 1 Jul 2006 |
| Tray washers | 15 | * | 1 Jul 2006 |
| Vermiculite dispensers and coverers | 15 | * | 1 Jul 2006 |
| Propagation assets: | | | |
| Heated propagators | 10 | * | 1 Jul 2006 |
| Seedling and punnet trays, reusable | 3 | * | 1 Jul 2006 |
| Turf growing assets: | | | |
| Chemical spraying assets: | | | |
| Generally (including broad acre trailed or linkage boom and utility) | 10 | * | 1 Jul 2006 |
| Fertiliser spreaders | 10 | * | 1 Jul 2006 |
| Field top makers | 10 | * | 1 Jul 2006 |
| Land planes | 25 | * | 1 Jul 2006 |
| Line planters | 10 | * | 1 Jul 2006 |
| Mowers (including reel and rotary mowers) | 10 | * | 1 Jul 2006 |
| Net layers | 10 | * | 1 Jul 2006 |
| Power harrows | 10 | * | 1 Jul 2006 |
| Roll layers | 10 | * | 1 Jul 2006 |
| Soil aerators | 10 | * | 1 Jul 2006 |
| Trailers | 15 | * | 1 Jul 2006 |
| Turf harvesters (including pedestrian and tractor mounted harvesters) | 10 | *# | 1 Jul 2006 |
| Turf rollers | 15 | * | 1 Jul 2006 |
| Turf seeders | 15 | * | 1 Jul 2006 |
| Turf vacuums | 10 | * | 1 Jul 2006 |
| Mushroom growing (01210) |
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) | 10 | * | 1 Jul 2008 |
| Boilers (used for humidification and pasteurisation) | 10 | * | 1 Jul 2008 |
| Casing machines (includes casing mixers) | 10 | * | 1 Jul 2008 |
| Compost phase 1 assets: | | | |
| Bunkers | 10 | * | 1 Jul 2008 |
| Machinery (including forklifts, front end loaders, bunker fillers and pre‑wet turners) | 4 | * | 1 Jul 2008 |
| Protective structures | 10 | * | 1 Jul 2008 |
| Pumps | 3 | * | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 | * | 1 Jul 2008 |
| Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) | 10 | * | 1 Jul 2008 |
| Growing systems: | | | |
| Shelves: | | | |
| Aluminium | 15 | * | 1 Jul 2008 |
| Other materials | 10 | * | 1 Jul 2008 |
| Trays: | | | |
| Wood | 5 | * | 1 Jul 2008 |
| Mushroom graders | 5 | * | 1 Jul 2008 |
| Sheds | 40 | * | 1 Jul 2008 |
| Slicing machines | 5 | * | 1 Jul 2008 |
| Spawning machines (including supplement machines) | 12 | * | 1 Jul 2008 |
| Trolleys | 10 | * | 1 Jul 2008 |
| Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): | | | |
| Growing | 15 | * | 1 Jul 2008 |
| Peak heat and spawn running | 10 | * | 1 Jul 2008 |
| Vacuum coolers | 10 | * | 1 Jul 2008 |
| Weighing machines | 10 | * | 1 Jul 2008 |
| 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) | | | |
| Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) |
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Chemical spraying assets: | | | |
| Generally | 10 | * | 1 Jul 2007 |
| Self‑propelled | 8 | * | 1 Jul 2007 |
| Fertiliser spreaders: | | | |
| Generally | 10 | * | 1 Jul 2007 |
| Spinner | 5 | * | 1 Jul 2007 |
| General assets: | | | |
| Bins: | | | |
| Plastic | 10 | * | 1 Jul 2007 |
| Timber | 5 | * | 1 Jul 2007 |
| Mulch layers | 12 | * | 1 Jul 2007 |
| Mulch lifters | 12 | * | 1 Jul 2007 |
| Mulchers | 8 | * | 1 Jul 2007 |
| Rakes (e.g. cane trash rakes) | 10 | * | 1 Jul 2007 |
| Slashers | 8 | * | 1 Jul 2007 |
| Harvesting assets: | | | |
| Cane haul out bins | 12 | * | 1 Jul 2007 |
| Harvesters (including cane, carrot, onion, potato and tomato) | 10 | *# | 1 Jul 2007 |
| Harvesting aids (incorporating trailers and conveyor belts) | 15 | * | 1 Jul 2007 |
| Onion lifters | 10 | *# | 1 Jul 2007 |
| Trailers | 15 | * | 1 Jul 2007 |
| Windrowers (including potato diggers, onion and potato windrowers) | 10 | *# | 1 Jul 2007 |
| Pea‑viners, pea cleaners, vine and straw conveyors | 10 | * | 1 Jul 2016 |
| Planting assets: | | | |
| Billet planters | 12 | * | 1 Jul 2007 |
| Potato cutters | 15 | * | 1 Jul 2007 |
| Potato planters | 10 | * | 1 Jul 2007 |
| Precision seeders | 10 | * | 1 Jul 2007 |
| Transplanters: | | | |
| Automated | 7 | * | 1 Jul 2007 |
| Manual | 10 | * | 1 Jul 2007 |
| Tillage assets: | | | |
| Generally | 15 | * | 1 Jul 2007 |
| Power take-off (PTO) operated (including rotary hoes and power harrows) | 8 | * | 1 Jul 2007 |
| Trellising assets: | | | |
| Stake drivers | 12 | * | 1 Jul 2007 |
| Stake pullers | 12 | * | 1 Jul 2007 |
| Trellising (incorporating stakes and wire) | 5 | * | 1 Jul 2007 |
| Wire winders | 15 | * | 1 Jul 2007 |
| 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 (e.g. 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 |
| Sheep farming (01410) |
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Crutching machines, portable type | 10 | * | 1 Jan 2007 |
| Dipping and spraying assets for parasite control: | | | |
| Jet spray system assets (including the race or handler dedicated to the jet spray system) | 10 | * | 1 Jan 2007 |
| Mobile plunge dips | 5 | * | 1 Jan 2007 |
| Feeders (including grain feeders, oat feeders, hay feeders) | 15 | * | 1 Jan 2007 |
| Footbaths | 10 | * | 1 Jan 2007 |
| Instruments for measuring 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 |
| Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) | 15 | * | 1 Jan 2007 |
| Weigh bars, weigh indicators and weigh platforms | 10 | * | 1 Jan 2007 |
| Yards, races, leadup systems and loading ramps: | | | |
| Permanent types | 40 | * | 1 Jan 2007 |
| Portable types | 25 | * | 1 Jan 2007 |
| Woolshed assets: | | | |
| Grinding machines for sharpening cutters | 30 | * | 1 Jan 2007 |
| Shearing machines | 30 | * | 1 Jan 2007 |
| Shearing or crutching handpieces | 10 | * | 1 Jan 2007 |
| Wool bale movers | 10 | * | 1 Jan 2007 |
| Wool presses | 20 | * | 1 Jan 2007 |
| Wool tables, steel types | 20 | * | 1 Jan 2007 |
| Woolsheds and shearing sheds | 50 | * | 1 Jan 2007 |
| Beef cattle farming (01420) |
| ASSET | LIFE (YEARS) | REVIEWED | DATE OF APPLICATION |
| Cattle handling assets: | | | |
| Calf cradles | 10 | * | 1 Jan 2007 |
| Cattle crushes (hydraulic and manual) | 10 | * | 1 Jan 2007 |
| NLIS and other readers | 5 | * | 1 Jan 2007 |
| Scales, weigh indicators and loading bars | 5 | * | 1 Jan 2007 |
| Cattle yards (including races and coolers (steel and timber)): | |