Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 2)
I, BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel, make this Determination under subsection 40-100 (1) of the Income Tax Assessment Act 1997.
Dated 5 December 2002
Signed by Bruce Quigley
Deputy Chief Tax Counsel
1 Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 2).
2 Commencement
This Determination commences on 1 January 2003.
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] Table A, industry category Health and Community Services (86110 to 87290)
substitute
HEALTH AND COMMUNITY SERVICES (86110 to 87290) |
Dentists’ Plant: |
|
|
|
Electric motors | 20 |
| 1 Jan 2001 |
High speed equipment: |
|
|
|
Air operated dental drilling equipment | 10 |
| 1 Jan 2001 |
Air compressors (independent) | 20 |
| 1 Jan 2001 |
Instruments and plant (other than high speed equipment) | 20 |
| 1 Jan 2001 |
Medical Assets: |
|
|
|
Hospital assets: |
|
|
|
Anaesthesia machines | 10 | * | 1 Jan 2003 |
Angiography assets: |
|
|
|
Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) | 4 | * | 1 Jul 2002 |
Image intensifier | 7 | * | 1 Jul 2002 |
Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors | 10 | * | 1 Jul 2002 |
Cell savers and cell separators | 7 | * | 1 Jan 2003 |
Colposcopes | 10 | * | 1 Jan 2003 |
Defibrillators | 10 | * | 1 Jan 2003 |
Diathermy and cautery machines/electrosurgical generators | 10 | * | 1 Jan 2003 |
Endoscopic surgery assets (excluding disposable accessories): |
|
|
|
Arthroscopic fluid management systems | 7 | * | 1 Jan 2003 |
Endoscopes (flexible and rigid) and endoscopic surgical instruments | 4 | * | 1 Jan 2003 |
Endoscopic camera systems: |
|
|
|
Beam splitters and light sources | 10 | * | 1 Jan 2003 |
Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors | 5 | * | 1 Jan 2003 |
Still cameras | 7 | * | 1 Jan 2003 |
Video monitors and video recorders | 7 | * | 1 Jan 2003 |
Endoscopic electrosurgical generators | 10 | * | 1 Jan 2003 |
Endoscopic lasers | 10 | * | 1 Jan 2003 |
Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) | 5 | * | 1 Jan 2003 |
Haemodialysis machines | 7 | * | 1 Jan 2003 |
Head lights | 7 | * | 1 Jan 2003 |
Hospital furniture: |
|
|
|
Beds: |
|
|
|
Electronic | 7 | * | 1 Jan 2003 |
Mechanical | 10 | * | 1 Jan 2003 |
Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables | 10 | * | 1 Jan 2003 |
Infusion pumps: |
|
|
|
General, pain management and rapid | 8 | * | 1 Jan 2003 |
Syringe driven | 6 | * | 1 Jan 2003 |
Insufflators | 10 | * | 1 Jan 2003 |
Lithotriptors used for extra-corporeal shock wave lithotripsy | 7 | * | 1 Jan 2003 |
Mechanical assist assets: |
|
|
|
Calf and cuff compression devices | 8 | * | 1 Jan 2003 |
Cardiac bypass and heart lung machines | 8 | * | 1 Jan 2003 |
Intra-aortic balloon pumps | 8 | * | 1 Jan 2003 |
Ventricular assist heart pumps | 8 | * | 1 Jan 2003 |
Natal care assets (including incubators, infant warmers and mobile infant warmers) | 7 | * | 1 Jan 2003 |
Operating tables and attachments: |
|
|
|
Electronic | 10 | * | 1 Jan 2003 |
Mechanical | 13 | * | 1 Jan 2003 |
Operating theatre lights | 8 | * | 1 Jan 2003 |
Pan flushers | 10 | * | 1 Jan 2003 |
Patient hoists and lifters | 10 | * | 1 Jan 2003 |
Patient monitoring assets: |
|
|
|
Bedside monitoring systems | 7 | * | 1 Jan 2003 |
Cardiac monitors | 7 | * | 1 Jan 2003 |
ECG (electrocardiographs) | 7 | * | 1 Jan 2003 |
Foetal monitors | 7 | * | 1 Jan 2003 |
Pulse oximeters | 7 | * | 1 Jan 2003 |
Vital signs monitors | 7 | * | 1 Jan 2003 |
Patient warming assets (excluding disposable accessories): |
|
|
|
Fluid warmers | 10 | * | 1 Jan 2003 |
Forced air patient warmers | 10 | * | 1 Jan 2003 |
Smoke evacuators | 8 | * | 1 Jan 2003 |
Sterilisation and autoclave processing assets: |
|
|
|
Drying cabinets | 10 | * | 1 Jan 2003 |
Endoscope sterilisers and disinfectors | 5 | * | 1 Jan 2003 |
Flash sterilisers | 10 | * | 1 Jan 2003 |
Instrument washers | 10 | * | 1 Jan 2003 |
Pre-vacuum sterilisers | 10 | * | 1 Jan 2003 |
Ultrasonic cleaners and baths | 7 | * | 1 Jan 2003 |
Surgical instruments: |
|
|
|
Hand held manually operated instruments | 8 | * | 1 Jan 2003 |
Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) | 7 | * | 1 Jan 2003 |
Ultrasonic aspirators | 10 | * | 1 Jan 2003 |
Ultrasonic scalpels | 10 | * | 1 Jan 2003 |
Surgical lasers (excluding ophthalmic surgical lasers) | 10 | * | 1 Jan 2003 |
Surgical microscopes | 10 | * | 1 Jan 2003 |
Ultrasonic bladder scanners | 10 | * | 1 Jan 2003 |
Ultrasonic needle guides | 10 | * | 1 Jan 2003 |
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons | 5 | * | 1 Jul 2002 |
Ventilators: |
|
|
|
Fixed | 7 | * | 1 Jan 2003 |
Portable | 5 | * | 1 Jan 2003 |
Wheelchairs | 10 | * | 1 Jan 2003 |
Ophthalmic surgeons’ plant | 10 |
| 1 Jan 2001 |
Pathologists’ assets: |
|
|
|
Batch slide stainer | 6 | * | 1 Jan 2002 |
Bio hazard chambers | 10 | * | 1 Jan 2002 |
Centrifuges | 5 | * | 1 Jan 2002 |
Incubators | 6 | * | 1 Jan 2002 |
Laboratory analysers | 5 | * | 1 Jan 2002 |
Microscopes | 10 | * | 1 Jan 2002 |
Rotary microtomes | 6 | * | 1 Jan 2002 |
Tissue embedding systems | 6 | * | 1 Jan 2002 |
Tissue processors | 6 | * | 1 Jan 2002 |
Radiologists’ diagnostic imaging assets: |
|
|
|
Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or              a spine and hip scanner, holding devices,              integrated computer and integrated software) | 10 | * | 1 Jul 2002 |
Computed radiography (CR) digitiser | 4 | * | 1 Jul 2002 |
Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) | 10 | * | 1 Jul 2002 |
Film digitiser | 4 | * | 1 Jul 2002 |
Fluoroscopy assets (excluding direct radiography assets): |
|
|
|
Fixed system (incorporating buckies, generators, screening table and                                        suspensions) | 15 | * | 1 Jul 2002 |
Image acquisition system (incorporating a computer, digital camera, integrated software                           and monitor) | 4 | * | 1 Jul 2002 |
Image intensifier | 7 | * | 1 Jul 2002 |
Mobile system (incorporating buckies, generators, screening table and                                        suspensions) | 10 | * | 1 Jul 2002 |
Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer              and integrated software) | 7 | * | 1 Jul 2002 |
Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated              computer and integrated software or              conventional upright scanner, quality assurance              equipment, stereotaxis, integrated computer and              integrated software) | 7 | * | 1 Jul 2002 |
Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab              equipment but excluding Positron Emission              Tomography (PET) systems) | 10 | * | 1 Jul 2002 |
Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software) | 15 | * | 1 Jul 2002 |
Patient archival and communication systems (PACS) | 4 | * | 1 Jul 2002 |
Processing assets: |
|
|
|
Daylight imaging processors | 9 | * | 1 Jul 2002 |
Dry laser imaging processors | 8 | * | 1 Jul 2002 |
Wet laser imaging processors | 10 | * | 1 Jul 2002 |
Teleradiology assets (excluding the imaging device) | 4 | * | 1 Jul 2002 |
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 | * | 1 Jul 2002 |
X-Ray assets (excluding direct radiography assets): |
|
|
|
Fixed systems (incorporating buckies, control panels, generators, screening table, Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â suspensions, tube column and x-ray tube) | 15 | * | 1 Jul 2002 |
Image intensifier | 7 | * | 1 Jul 2002 |
Mobile systems (incorporating buckies, control panels, generators, screening table, Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â suspensions, tube column and x-ray tube) | 10 | * | 1 Jul 2002 |
Vision analyser computer | 5 |
| 1 Jan 2001 |
Nursing Home: |
|
|
|
Commode | 131/3 |
| 1 Jan 2001 |
Nurse call equipment | 20 |
| 1 Jan 2001 |
Scales | 20 |
| 1 Jan 2001 |
Shower chairs | 10 |
| 1 Jan 2001 |
Trolleys | 131/3 |
| 1 Jan 2001 |
Veterinary’s Plant (mobile clinic designed for carriage on utility or truck) | 131/3 |
| 1 Jan 2001 |
[2] Table A, industry category Manufacturing (21110 to 29490), sub‑category Metal and Metal Product Manufacturing (27110 to 27690)
before
Designs used in connection with stamping decorative steel and iron work | 40 |
| 1 Jan 2001 |
insert
Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
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|
|
Bauxite crushing and handling assets: |
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|
Conveyors | 30 | * | 1 Jan 2003 |
Crushing assets | 30 | * | 1 Jan 2003 |
Screening assets | 15 | * | 1 Jan 2003 |
Stockpile reclaimers, stackers and stacker/reclaimers | 30 | * | 1 Jan 2003 |
Train loading assets (including conveyors, product bins and towers) | 30 | * | 1 Jan 2003 |
Bauxite residue disposal assets: |
|
|
|
Initial containment areas | 20 |
| 1 Jan 2001 |
Mudlakes | 10 |
| 1 Jan 2001 |
Calcination assets: |
|
|
|
Calciners and kilns | 25 | * | 1 Jan 2003 |
Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) | 30 | * | 1 Jan 2003 |
Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) | 30 | * | 1 Jan 2003 |
Control systems assets | 10 | * | 1 Jan 2003 |
Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) | 30 | * | 1 Jan 2003 |
Emissions control assets (including baghouse filters and electrostatic precipitators) | 20 | * | 1 Jan 2003 |
Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) | 15 | * | 1 Jan 2003 |
Pipework (including slurry pipes) | 30 | * | 1 Jan 2003 |
Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) | 30 | * | 1 Jan 2003 |
Pumps | 20 | * | 1 Jan 2003 |
Steam raising and electrical infrastructure assets (including switchgear and transformers) | 30 | * | 1 Jan 2003 |
Aluminium smelting: |
|
|
|
Anode baking assets (including crucibles and furnaces) | 20 | * | 1 Jan 2003 |
Anode (green) pasting assets: |
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Crushing assets | 30 | * | 1 Jan 2003 |
Mixing and forming assets | 15 | * | 1 Jan 2003 |
Screening assets | 15 | * | 1 Jan 2003 |
Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) | 20 | * | 1 Jan 2003 |
Compressors | 20 | * | 1 Jan 2003 |
Control systems assets | 10 | * | 1 Jan 2003 |
Cranes and gantries (including cell tending machines) | 20 | * | 1 Jan 2003 |
Emissions control assets (including baghouse filters and electrostatic precipitators) | 20 | * | 1 Jan 2003 |
Materials handling assets: |
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|
|
Anode transport vehicles and hot metal carriers | 10 | * | 1 Jan 2003 |
Generally (including conveyors, silos and stockpile reclaiming assets) | 30 | * | 1 Jan 2003 |
Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in‑line metal treatment assets, stacking machines and weighing machines) | 20 | * | 1 Jan 2003 |
Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) | 25 | * | 1 Jan 2003 |
Pumps | 20 | * | 1 Jan 2003 |
Steam raising and electrical infrastructure assets: |
|
|
|
Generally (including switchgear and transformers) | 30 | * | 1 Jan 2003 |
Rectiformers | 20 | * | 1 Jan 2003 |
[3] Table A, industry category Manufacturing (21110 to 29490), sub‑category Metal and Metal Product Manufacturing (27110 to 27690)
omit
Smelting Plant | 8 |
| 1 Jan 2001 |
[4] Table A, industry category Mining (11010 to 15200), sub‑category Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200)
omit
Coal hulks | 162/3 |
| 1 Jan 2001 |
Conveyor units: |
|
|
|
Rubber conveyor belts | 62/3 |
| 1 Jan 2001 |
Idlers | 8 |
| 1 Jan 2001 |
Motor, drive and structure of conveyor system | 131/3 |
| 1 Jan 2001 |
Dredging Machinery | 131/3 |
| 1 Jan 2001 |
Gangways | 40 |
| 1 Jan 2001 |
General plant | 131/3 |
| 1 Jan 2001 |
Initial containment areas | 20 |
| 1 Jan 2001 |
Mine cars | 10 |
| 1 Jan 2001 |
Mudlakes | 10 |
| 1 Jan 2001 |
Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) |
| * | 1Jul 2002 |
Pumps (used in mines and coal washing plant) | 20 |
| 1 Jan 2001 |
Quarrying Plant and Machinery | 10 |
| 1 Jan 2001 |
Railway infrastructure assets and rolling-stock – see Table A Rail Transport (62000) |
| * | 1 Jan 2002 |
Skips in coal mines | 131/3 |
| 1 Jan 2001 |
insert
Mineral Sand Mining and Processing: |
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|
|
Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) | 20 | * | 1 Jan 2003 |
Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) | 15 | * | 1 Jan 2003 |
Crushing assets (including drum scrubbers) | 30 | * | 1 Jan 2003 |
Dredges | 20 | * | 1 Jan 2003 |
Drying assets: |
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|
|
Generally (including flash and fluid bed dryers and fluid bed heaters) | 20 | * | 1 Jan 2003 |
Rotary dryer kilns | 30 | * | 1 Jan 2003 |
Dust management assets: |
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|
Baghouse filters and extractors | 30 | * | 1 Jan 2003 |
Cyclones | 15 | * | 1 Jan 2003 |
Multiclones | 20 | * | 1 Jan 2003 |
Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) | 20 | * | 1 Jan 2003 |
Filtration/Dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) | 15 | * | 1 Jan 2003 |
Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators, and wet high intensity magnets) | 20 | * | 1 Jan 2003 |
Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) | 30 | * | 1 Jan 2003 |
Screening assets (including screens and trommels) | 15 | * | 1 Jan 2003 |
Support assets: |
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|
|
Control systems | 10 | * | 1 Jan 2003 |
Pipelines, piping and pumps | 20 | * | 1 Jan 2003 |
Tanks: |
|
|
|
Constant density and thickening | 20 | * | 1 Jan 2003 |
Generally (including acid leaching and water) | 15 | * | 1 Jan 2003 |
Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) | 30 | * | 1 Jan 2003 |
Waste gas handling assets: |
|
|
|
Afterburners | 20 | * | 1 Jan 2003 |
Cyclones | 15 | * | 1 Jan 2003 |
Electrostatic precipitators | 30 | * | 1 Jan 2003 |
Scrubbers and stacks | 20 | * | 1 Jan 2003 |
Port Assets – see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) |
| * | 1 Jul 2002 |
Quarrying Plant and Machinery | 10 |
| 1 Jan 2001 |
Railway Infrastructure Assets and Rolling-stock – see Table A Rail Transport (62000) |
| * | 1 Jan 2002 |
[5] Table A, industry category Transport and Storage (61100 to 67090), sub-category Air Transport and Services to Air Transport (64010 to 64033) and (66300)
substitute
Air Transport and Services to Air Transport | |||
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 |
Aircraft Training Assets: |
|
|
|
Flight simulators | 8 |
| 1 Jan 2001 |
Link trainers | 8 |
| 1 Jan 2001 |
Airport Assets: |
|
|
|
Aerobridges | 20 | * | 1 Jan 2003 |
Baggage handling assets: |
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|
|
Baggage check-in stations (incorporating scales and check-in conveyors) | 10 | * | 1 Jan 2003 |
Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) | 15 | * | 1 Jan 2003 |
Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) | 15 | * | 1 Jan 2003 |
Control systems (excluding computers) | 10 | * | 1 Jan 2003 |
Fire safety and rescue assets: |
|
|
|
Breathing units | 10 | * | 1 Jan 2003 |
Drills, air powered | 10 | * | 1 Jan 2003 |
Fire fighting vehicles | 20 | * | 1 Jan 2003 |
Rescue boats: |
|
|
|
Aluminum | 20 | * | 1 Jan 2003 |
Inflatable | 8 | * | 1 Jan 2003 |
Rescue units (jaws of life) | 15 | * | 1 Jan 2003 |
Fuel supply assets: |
|
|
|
Aircraft fueller vehicles | 15 | * | 1 Jan 2003 |
Aircraft hydrant dispenser vehicles | 15 | * | 1 Jan 2003 |
Filters, fuel | 25 | * | 1 Jan 2003 |
Fire fighting systems | 25 | * | 1 Jan 2003 |
Piping | 25 | * | 1 Jan 2003 |
Pumps, fuel | 25 | * | 1 Jan 2003 |
Tanks | 25 | * | 1 Jan 2003 |
Ground support assets: |
|
|
|
Aircraft loader/unloader vehicles | 15 | * | 1 Jan 2003 |
Aircraft stairs: |
|
| 1 Jan 2003 |
Manual | 20 | * | 1 Jan 2003 |
Vehicle mounted | 15 | * | 1 Jan 2003 |
Airstart units | 15 | * | 1 Jan 2003 |
Containers, air cargo (used to transport goods by air) | 5 | * | 1 Jan 2001 |
Ground power units | 15 | * | 1 Jan 2003 |
High lift service vehicles (including catering, lavatory, maintenance and water vehicles) | 15 | * | 1 Jan 2003 |
Tow tractors | 20 | * | 1 Jan 2003 |
Tractors, baggage | 15 | * | 1 Jan 2003 |
Tractor trolleys (including baggage and container trolleys, and dollies) | 10 | * | 1 Jan 2003 |
Navigation aids: |
|
|
|
Distance measuring assets | 15 | * | 1 Jan 2003 |
Instrument landing systems | 10 | * | 1 Jan 2003 |
Non-directional beacons (excluding towers) | 15 | * | 1 Jan 2003 |
Radar sensors | 15 | * | 1 Jan 2003 |
Towers | 30 | * | 1 Jan 2003 |
VHF omni range assets (excluding towers) | 15 | * | 1 Jan 2003 |
Runway sweepers | 15 | * | 1 Jan 2003 |
Terminal building assets: |
|
|
|
Flight information display signs (including monitors and LED screens) | 7 | * | 1 Jan 2003 |
Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) | 5 | * | 1 Jan 2003 |
Visual aids assets: |
|
|
|
Docking guidance systems | 10 | * | 1 Jan 2003 |
Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) | 15 | * | 1 Jan 2003 |
Movement area guidance signs | 10 | * | 1 Jan 2003 |
Visual approach slope indicator systems (PAPI) | 15 | * | 1 Jan 2003 |
Wind direction indicators, illuminated | 10 | * | 1 Jan 2003 |
[6] Table B, items beginning with D
omit
Dredges | 20 |
| 1 Jan 2001 |
insert
Dredges | 20 | * | 1 Jan 2003 |
[7] Table B, items beginning with E
omit
Escalators (machinery and their moving parts) | 162/3 |
| 1 Jan 2001 |
insert
Escalators (machinery and their moving parts) | 20 | * | 1 Jan 2003 |
[8] Table B, items beginning with L
omit
Lifts and Elevators: |
|
|
|
Electric | 162/3 |
| 1 Jan 2001 |
Hydraulic | 20 |
| 1 Jan 2001 |
insert
Lifts (including dumbwaiters, hydraulic lifts and traction lifts) | 30 | * | 1 Jan 2003 |
[9] Table B, items beginning with M
after
Motor cycles and scooters | 62/3 |
| 1 Jan 2001 |
insert
Moving walks | 20 | * | 1 Jan 2003 |