Income Tax (Effective Life of Depreciating Assets) Determination 2001

as amended

made under subsection 40‑100 (1) of the

Income Tax Assessment Act 1997

This compilation was prepared on 25 February 2009
taking into account amendments up to Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2007 (No. 1)

This document has been split into two volumes
Volume 1 contains Sections 1 to 3 and Table A (Industry Categories),
Volume 2 contains Table B (Asset Categories) and the Notes

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department, Canberra

 

 

1 Name of Determination [see Note 1]

  This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2001.

2 Commencement

  This Determination is taken to have commenced on 1 July 2001.

3 Effective life of depreciating assets

 (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.

Effective lives (Industry Categories)    

Table A as at 1 July 2001   

 

 

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

Motorcycles used in primary production activities

5

*

1 Jul 2007

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

 

Agriculture

(01110 to 01990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Agricultural implements and plant (general including station plant)

10

 

1 Jan 2001

Bacon bins (demountable pig confinement units):

 

 

 

 Galvanised iron components of structure

    331/3

 

1 Jan 2001

 Plant installed in structure

20

 

1 Jan 2001

Banana ripening plant

    131/3

 

1 Jan 2001

Bee farming plant:

 

 

 

 Beehives

    131/3

 

1 Jan 2001

 Processing plant

20

 

1 Jan 2001

Beef cattle assets:

 

 

 

 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):

 

 

 

  Permanent type

30

*

1 Jan 2007

  Portable type

20

*

1 Jan 2007

 Feed bins including hay racks

15

*

1 Jan 2007

 Feed handling assets:

 

 

 

  Bale feeders

10

*

1 Jan 2007

  Feed mixers

10

*

1 Jan 2007

  Silage and feedout wagons

10

*

1 Jan 2007

 Loading ramps

20

*

1 Jan 2007

 Manure and fertilizer spreaders

10

*

1 Jan 2007

 Saddlery and harness

10

*

1 Jan 2007

Beef cattle feedlot assets:

 

 

 

 Cattle handling assets:

 

 

 

  Cattle crushes (hydraulic and manual)

  6

*

1 Jan 2007

  Cattle induction and transfer yards (steel and    timber)

20

*

1 Jan 2007

  Cattle treatment yards (steel and timber)

20

*

1 Jan 2007

  Cattle wash yards (steel and timber)

20

*

1 Jan 2007

 Cattle pen assets:

 

 

 

  Bunk sweepers

  8

*

1 Jan 2007

  Cattle pen infrastructure assets:

 

 

 

   Feed bunks or troughs and aprons

20

*

1 Jan 2007

   Feed roads

20

*

1 Jan 2007

   Pen earthworks

20

*

1 Jan 2007

   Pen fences and gates (steel and timber)

20

*

1 Jan 2007

   Shade structures

20

*

1 Jan 2007

  Pen scrapers

10

*

1 Jan 2007

 Feed milling and handling assets:

 

 

 

  Ancillary grain handling equipment:

 

 

 

   Augers

10

*

1 Jan 2007

   Conveyors and elevators

15

*

1 Jan 2007

  Bulk and segregated commodity storage    facilities (incorporating bunkers)

30

*

1 Jan 2007

  Feed mixers

  7

*

1 Jan 2007

  Feed mixer trucks

  7

*

1 Jan 2007

  Grain cleaners

10

*

1 Jan 2007

  Grain processing assets:

 

 

 

   Roller mills

15

*

1 Jan 2007

   Steam flaking chests

15

*

1 Jan 2007

   Steam flaking surge bins

15

*

1 Jan 2007

   Tempering silos:

 

 

 

    Glass fused to steel

50

*

1 Jan 2007

    Stainless steel

15

*

1 Jan 2007

    Galvanised steel

12

*

1 Jan 2007

  Receival pits and hoppers

25

*

1 Jan 2007

  Roughage processing assets (including tub    grinders)

  7

*

1 Jan 2007

  Sampling and testing assets

  5

*

1 Jan 2007

  Silos and bins used for storing dry grain:

 

 

 

   Concrete

50

*

1 Jan 2007

   Steel

20

*

1 Jan 2007

  Tank storages for liquid feed supplements

15

*

1 Jan 2007

 Manure composting and screening machines

15

*

1 Jan 2007

Bridges (wooden)

20

 

1 Jan 2001

Cotton sheds (humidification)

20

 

1 Jan 2001

Curing barns (tobacco, timber, peanut, corn or grain)

    131/3

 

1 Jan 2001

Dairy cattle farming assets:

 

 

 

 Automatic calf feeders

10

*

1 Jul 2007

 Barn fed dairy farms:

 

 

 

  Bulk and segregated commodity storage    facilities (incorporating bunkers)

30

*

1 Jul 2007

  Exercise yards

20

*

1 Jul 2007

  Feeding barns and maternity barns     (incorporating cow beds, fans, and feed alleys)

20

*

1 Jul 2007

 Cattle handling assets:

 

 

 

  Air operated gates

10

*

1 Jul 2007

  All terrain vehicles (ATVs)

  3

*

1 Jul 2007

  Automatic drafting systems

  7

*

1 Jul 2007

  Automatic ID systems

  7

*

1 Jul 2007

  Automatic weighing systems and cattle scales

  5

*

1 Jul 2007

  Backing gates

15

*

1 Jul 2007

  Calf cradles

10

*

1 Jul 2007

  Cattle crushes

10

*

1 Jul 2007

  Cattle laneways

30

*

1 Jul 2007

  Cattle yards (including loading ramps)

30

*

1 Jul 2007

  Dairy milking sheds

30

*

1 Jul 2007

  Dairy yards and races

20

*

1 Jul 2007

  Teat spraying systems:

 

 

 

   Automatic

  7

*

1 Jul 2007

   Manual

10

*

1 Jul 2007

 Clean up assets:

 

 

 

  High pressure pumps and hoses

10

*

1 Jul 2007

  Hot water services

10

*

1 Jul 2007

  Milk line washing systems:

 

 

 

   Automatic

10

*

1 Jul 2007

   Manual

10

*

1 Jul 2007

 Feed milling and handling assets:

 

 

 

  Augers

10

*

1 Jul 2007

  Conveyors and elevators

15

*

1 Jul 2007

  Feed pads and bunkers

30

*

1 Jul 2007

  Feeding systems:

 

 

 

   Automatic

12

*

1 Jul 2007

   Manual

15

*

1 Jul 2007

  Feed mixers

  7

*

1 Jul 2007

  Grain mills (including roller mills, disc mills and   hammer mills)

15

*

1 Jul 2007

  Manure spreaders

10

*

1 Jul 2007

  Silage pits

40

*

1 Jul 2007

  Silage wagons

10

*

1 Jul 2007

  Silos (steel)

20

*

1 Jul 2007

  Telescopic handlers

10

*

1 Jul 2007

  Tub grinders

  7

*

1 Jul 2007

 Milking and milk handling assets:

 

 

 

  Automatic cluster removers

10

*

1 Jul 2007

  Bailing systems:

 

 

 

   Herringbone (including swing over, double     up and rapid exit)

15

*

1 Jul 2007

   Rotary

15

*

1 Jul 2007

   Walk through

15

*

1 Jul 2007

  Filters

15

*

1 Jul 2007

  Milking systems (incorporating clusters, swing    over arms, hoses, pipes, pulsators, vacuum                                           pumps, variable speed control)

15

*

1 Jul 2007

  Milk meters and recording jars (including    conductivity sensors)

10

*

1 Jul 2007

  Milk vats

25

*

1 Jul 2007

  Plate coolers

15

*

1 Jul 2007

  Receivers

15

*

1 Jul 2007

  Refrigeration compressors

10

*

1 Jul 2007

Fences:

 

 

 

 General (including wire and wire netting used in construction of fencing)

    331/3

 

1 Jan 2001

 Electric

20

 

1 Jan 2001

Fruit-growers’ plant:

 

 

 

 Dips, pans, spray pumps, etc

10

 

1 Jan 2001

 Fumigation tents and machinery

10

 

1 Jan 2001

 Racks (dried fruit)

20

 

1 Jan 2001

 Tecto applicator (citrus anti-fungal plant)

  5

 

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

*

1Jul 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) (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:

 

 

 

   Transmitters

  7

*

1 Jan 2007

   Buckets

10

*

1 Jan 2007

  Rippers

10

*

1 Jan 2007

Harvester/Sweeper

     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

12

*

1 Jan 2007

Hop growers’ plant:

 

 

 

 Hop picking machines

    131/3

 

1 Jan 2001

 Kilns

20

 

1 Jan 2001

Horse stalls (Breeze way Shed Row)

    331/3

 

1 Jan 2001

Horticultural plants:

 

 

 

 Citrus:

 

 

 

  Grapefruit

30

*

1 Jan 2001

  Lemon

20

*

1 Jan 2001

  Limes

20

*

1 Jan 2001

  Mandarin

25

*

1 Jan 2001

  Orange

30

*

1 Jan 2001

 Grapevines, dried

15

*

1 Oct 2004

 Grapevines, table

15

*

1 Oct 2004

 Grapevines, wine

20

*

1 Oct 2004

 Nuts:

 

 

 

  Almond

25

*

1 Jul 2001

  Cashew

25

*

1 Jul 2001

  Chestnut

25

*

1 Jul 2001

  Hazelnut

25

*

1 Jul 2001

  Jojoba

30

*

1 Jul 2001

  Macadamia

25

*

1 Jul 2001

  Pecan

25

*

1 Jul 2001

  Pistachio

25

*

1 Jul 2001

  Walnut

25

*

1 Jul 2001

 Pome:

 

 

 

  Apple

20

*

1 Jan 2001

  Pear

25

*

1 Jan 2001

 Stone Fruit:

 

 

 

  Apricots

10

*

1 Jan 2001

  Cherries

18

*

1 Jan 2001

  Nectarine

10

*

1 Jan 2001

  Olives

30

*

1 Jan 2001

  Peach

10

*

1 Jan 2001

  Plum

15

*

1 Jan 2001

  Prune

20

*

1 Jan 2001

 Tropical:

 

 

 

  Avocado

20

*

1 Jan 2001

  Mango

30

*

1 Jan 2001

Irrigation plant and equipment:

 

 

 

 Metal piping

    131/3

 

1 Jan 2001

 Other piping (including concrete channels but not earth channels)

20

 

1 Jan 2001

 Other plant

20

 

1 Jan 2001

Levee banks and revetments

40

 

1 Jan 2001

Mushroom growers’ plant:

 

 

 

Air conditioning plant

     62/3

 

1 Jan 2001

 Buildings:

 

 

 

  Peak heat, spawn running and growing rooms

10

 

1 Jan 2001

  Other:

 

 

 

   Timber or steel frame

    331/3

 

1 Jan 2001

   Brick, stone or concrete walls

50

 

1 Jan 2001

 Compost preparation plant

     62/3

 

1 Jan 2001

 General plant (including spraying, watering and pumping equipment)

     62/3

 

1 Jan 2001

 Growing trays

     62/3

 

1 Jan 2001

Pea-viners, pea cleaners, vine and straw conveyors

10

 

1 Jan 2001

Peanut blanching plant:

 

 

 

 Air piping

20

 

1 Jan 2001

 Blanchers

10

 

1 Jan 2001

 Colour sorter  (electronic)

10

 

1 Jan 2001

 Control panel

20

 

1 Jan 2001

 Cooling equipment (including control panel)

   131/3

 

1 Jan 2001

 Elevators

10

 

1 Jan 2001

 Exhaust fans

20

 

1 Jan 2001

 Fumigation equipment

10

 

1 Jan 2001

 Pal boxes

  3

 

1 Jan 2001

 Plant water services

50

 

1 Jan 2001

 Roaster and dryer

10

 

1 Jan 2001

 Scales

20

 

1 Jan 2001

 Storage surge bins

20

 

1 Jan 2001

 Tipping unit

20

 

1 Jan 2001

 Transformers

40

 

1 Jan 2001

 Vibrating conveyors

10

 

1 Jan 2001

Sheep farming assets:

 

 

 

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 a jet spray system)

10

*

1 Jan 2007

 Mobile plunge dips

  5

*

1 Jan 2007

Feeders (including grain feeders, oat feeders and hay feeders)

15

*

1 Jan 2007

Footbaths

10

*

1 Jan 2007

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 probes and monitors)

  5

*

1 Jan 2007

Sheep handling assets (including autodrafters, conveyors, cradles, crates, crutching trailers, elevators, ewe lifters, handlers, hydraulic lifts, rollover units, shearing tables, weigh crates and winches 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 type

40

*

1 Jan 2007

 Portable type

25

*

1 Jan 2007

Woolshed assets:

 

 

 

 Grinding machine 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

 Woolpresses

20

*

1 Jan 2007

 Woolsheds and shearing sheds

50

*

1 Jan 2007

 Wool tables, steel type

20

*

1 Jan 2007

Silos:

 

 

 

 Ancillary equipment

20

 

1 Jan 2001

 Grain (metal)

30

*

1 Jul 2001

Stockyards, pens, lairages

20

 

1 Jan 2001

Stud stock and thoroughbred horses

10

 

1 Jan 2001

Trellis

20

 

1 Jan 2001

Vegetable processing equipment

    131/3

 

1 Jan 2001

Water tower (brick)

100

 

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:

 

 

 

 Deleafers

15

*

1 Jul 2006

 Bunching and bundling machines

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

 

Hydroponics

(01220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Hanging gutters

10

*

1 Jul 2007

Troughs

10

*

1 Jul 2007

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

 

 

 

 

Vegetable and 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

Fertilizer 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 (eg cane trash rake)

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 trailer 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

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

 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

 

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

  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

  Harvesting pole rakes

  5

*

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

 

Poultry farming for breeding, eggs and meat 

(01710 to 01720)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Animal housing structures (incorporating frame, walls, roof, insulation, doors, floors and lighting)

20

*

1 Jan 2007

Animal housing environmental control assets:

 

 

 

  Control systems (excluding personal computers)

10

*

1 Jan 2007

  Curtains:

 

 

 

   Baffles, brooders

10

*

1 Jan 2007

   Sidewalls

  5

*

1 Jan 2007

   Tunnel inlets

10

*

1 Jan 2007

  Evaporative cooling systems (including frames,   pipes, pumps, tanks and coolpads)

10

*

1 Jan 2007

  Foggers

10

*

1 Jan 2007

  Heaters

15

*

1 Jan 2007

  Minimum vents (including cabling)

12

*

1 Jan 2007

  Sensors

  4

*

1 Jan 2007

  Tunnel inlet panels

15

*

1 Jan 2007

  Ventilation fans:

 

 

 

   Exhaust fans (tunnel, minivent)

12

*

1 Jan 2007

   Stirrer fans

15

*

1 Jan 2007

Cages (for egg layers)

20

*

1 Jan 2007

Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units)

10

*

1 Jan 2007

Egg belt systems (under cage/nest housing)  (including belts, rollers, tensioners and drive units)

15

*

1 Jan 2007

Egg conveyors (including drive units)

15

*

1 Jan 2007

Egg counters

15

*

1 Jan 2007

Egg elevators (including drive units)

15

*

1 Jan 2007

Egg grading and packing assets:

 

*

1 Jan 2007

Egg grader and packing systems (including box erectors, box sealers, candling machines; conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers)

10

*

1 Jan 2007

  Pallet levellers (coil spring)

25

*

1 Jan 2007

  Palletisers

10

*

1 Jan 2007

  Trolley lifters

15

*

1 Jan 2007

Farm trolleys:

 

 

 

  Chicken transport

10

*

1 Jan 2007

  Egg transport

10

*

1 Jan 2007

Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units)

10

*

1 Jan 2007

Generators (emergency)

20

*

1 Jan 2007

Hanging cable systems (for feeders, drinkers and nest housing)

15

*

1 Jan 2007

Manure belt systems (under cage/nest housing)  (including polypropylene belts, scrapers, rollers, tensioners and drive units)

15

*

1 Jan 2007

Manure conveyors (including drive units)

10

*

1 Jan 2007

Nest housing (including slatted walkways)

15

*

1 Jan 2007

Silos for feed:

 

 

 

  Metal

20

*

1 Jan 2007

  Ancillary equipment:

 

 

 

   Augers

10

*

1 Jan 2007

   Conveyors and elevators

15

*

1 Jan 2007

Winches

10

*

1 Jan 2007

 

Poultry hatcheries

(01710 to 01720)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Air handlers

20

*

1 Jan 2007

Boilers

20

*

1 Jan 2007

Candling equipment

20

*

1 Jan 2007

Chick counters

20

*

1 Jan 2007

Chilled water plants

20

*

1 Jan 2007

Control systems (excluding personal computers)

10

*

1 Jan 2007

Condensers/heat exchangers

10

*

1 Jan 2007

Conveyors

20

*

1 Jan 2007

Generators (emergency)

20

*

1 Jan 2007

Hatcher trolleys/dollies

10

*

1 Jan 2007

Hatcher baskets

10

*

1 Jan 2007

Hatchers (including integrated controller unit)

20

*

1 Jan 2007

Hatchery buildings (incorporating frames, walls, roof, insulation, doors, floors and lighting)

40

*

1 Jan 2007

Macerators

20

*

1 Jan 2007

Separators – chick and egg

20

*

1 Jan 2007

Setter trays

10

*

1 Jan 2007

Setter trolley unloaders

20

*

1 Jan 2007

Setter trolleys

10

*

1 Jan 2007

Setters/Incubators (including integrated controller unit)

20

*

1 Jan 2007

Stacker/Destacker systems

20

*

1 Jan 2007

Transfer machines – farm trolley to setter trolley

20

*

1 Jan 2007

Transfer machines – setter tray to hatcher basket

20

*

1 Jan 2007

Vaccinators

15

*

1 Jan 2007

Vacuum/auger systems (waste)

20

*

1 Jan 2007

Washing assets

20

*

1 Jan 2007

 

Aquaculture

(02011 to 02039)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Aeration assets:

 

 

 

 Direct supply systems (including  paddlewheels and aspirators):

 

 

 

  Fresh water

  6

*

1 Jul 2007

  Salt water

  3

*

1 Jul 2007

 Remote or indirect supply systems  (incorporating blowers, diaphragm pumps, diffusers,  upwellers and pipelines)

10

*

1 Jul 2007

Aquaculture tanks:

 

 

 

 Concrete

20

*

1 Jul 2007

 Fibreglass

15

*

1 Jul 2007

 Polyethylene

20

*

1 Jul 2007

 Raceways

20

*

1 Jul 2007

 Transport of live products

10

*

1 Jul 2007

Bins and crates

  5

*

1 Jul 2007

Cooling assets (including water chillers)

10

*

1 Jul 2007

Control systems

10

*

1 Jul 2007

Environmental control structures and protective structures used in salt water environment

15

*

1 Jul 2007

Feeders (including belt, pendulum, scatter and blower)

  5

*

1 Jul 2007

Graders

10

*

1 Jul 2007

Harvesting nets

  4

*

1 Jul 2007

Hatching assets (including hatching containers)

10

*

1 Jul 2007

Heating assets:

 

 

 

 Direct heating system (including immersion  heaters):

 

 

 

  Fresh water

10

*

1 Jul 2007

  Salt water

  5

*

1 Jul 2007

 Indirect heating system (including heat exchangers  and passive heating)

10

*

1 Jul 2007

Instruments (including sensors and water quality meters)

  5

*

1 Jul 2007

Oyster farming assets:

 

 

 

 Oyster growing structures (incorporating posts and  racks or lines)

10

*

1 Jul 2007

 Baskets

  8

*

1 Jul 2007

 Rumblers

10

*

1 Jul 2007

 Sticks

  5

*

1 Jul 2007

 Trays:

 

 

 

  Plastic

  8

*

1 Jul 2007

  Timber

  5

*

1 Jul 2007

 Vats, treatment

15

*

1 Jul 2007

Pearling and oyster fishing plant:

 

 

 

 Luggers (oyster fishing)

    131/3

 

1 Jan 2001

 Pearling boats

20

 

1 Jan 2001

Power supply assets, emergency or standby:

 

 

 

 Generators (incorporating attached engine  management and generator monitoring instruments)

15

*

1 Jul 2007

Processing assets:

 

 

 

 Conveyors, elevators and hoppers

10

*

1 Jul 2007

 Cookers

10

*

1 Jul 2007

 Packaging assets (including vacuum and modified  atmospheric packing)

10

*

1 Jul 2007

Refrigeration assets:

 

 

 

 Insulation panels in cool or freezer rooms used in  salt water  environment

20

*

1 Jul 2007

Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions)

10

*

1 Jul 2007

Water assets:

 

 

 

 Aquaculture channels and ponds

20

*

1 Jul 2007

 Liners and erosion matting for ponds and channels 

15

*

1 Jul 2007

 Pipes and pipelines:

 

 

 

  Above ground (polyethylene, polyvinylchloride    including lay flat hoses)

10

*

1 Jul 2007

  In ground (polyethylene and polyvinylchloride)

30

*

1 Jul 2007

 Pumps:

 

 

 

  Generally:

 

 

 

   Fresh water

10

*

1 Jul 2007

   Salt water

  5

*

1 Jul 2007

  Single phase transfer pumps:

 

 

 

   Fresh water

  5

*

1 Jul 2007

   Salt water

  3

*

1 Jul 2007

 Water treatment assets (including filtration assets,  foam fractionators, oxygen and ozone generators  and UV sterilizers)

10

*

1 Jul 2007

Water transport and ancillary assets:

 

 

 

 Boats, aluminium

15

*

1 Jul 2007

 Lifting assets

10

*

1 Jul 2007

 Outboard motors

  5

*

1 Jul 2007

 Trailers

  8

*

1 Jul 2007

Weighing machines

  5

*

1 Jul 2007

 

Forestry and logging

(03010 to 03020)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Logging plant:

 

 

 

 Cable system (including winches and high leads)

  8

*

1 Jan 2001

 Forwarders

  8

*

1 Jan 2001

 Harvesters and feller bunchers (includes heads)

  7

*

1 Jan 2001

 Log trailers

10

*

1 Jan 2001

 Saws:

 

 

 

  Mobile

  8

*

1 Jan 2001

  Portable chain

  2

*

1 Jan 2001

 Snigging plant (including cable and grapple  skidders, wheel loaders with log grabs, bulldozers,  excavators, arches and winches)

  7

*

1 Jan 2001

 

Fishing

(04111 to 04199)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Fishing plant:

 

 

 

 Boats

    131/3

 

1 Jan 2001

 Fish holding baskets

10

 

1 Jan 2001

 Purse seine fishing net

  5

 

1 Jan 2001

 

 

MINING

(06000 to 10900)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Crushing and milling assets:

 

 

 

 Crushers:

 

 

 

  Cone and gyratory

25

*

1 Jul 2003

  Feeder breaker

20

*

1 Jul 2003

  Generally

25

*

1 Jul 2003

  Impact and rotary

20

*

1 Jul 2003

  Jaw

25

*

1 Jul 2003

  Roller (including roll sizers)

20

*

1 Jul 2003

 Grinding mills:

 

 

 

  Ball and rod

25

*

1 Jul 2003

  Generally

25

*

1 Jul 2003

  Hammer

15

*

1 Jul 2003

  SAG (autogenous)

25

*

1 Jul 2003

Hydrometallurgy and Pyrometallurgy assets:

 

 

 

 Adsorption process assets

20

*

1 Jul 2003

 Agglomeration (pelletizing) assets

25

*

1 Jul 2003

 Calcination process assets (including kilns)

25

*

1 Jul 2003

 Casting process assets for casting billets or ingots

30

*

1 Jul 2003

 Converting process assets (including rotatable cylindrical furnaces)

30

*

1 Jul 2003

 Cooling process assets (including cooling towers)

25

*

1 Jul 2003

 Counter current decantation (CCD) process assets

20

*

1 Jul 2003

 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers)

25

*

1 Jul 2003

 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks)

20

*

1 Jul 2003

 Filtration process assets

15

*

1 Jul 2003

 Gas cleaning process assets (including electrostatic precipitators and baghouses)

20

*

1 Jul 2003

 Gas recovery process assets (including stripping and absorption assets)

25

*

1 Jul 2003

 Ion exchange process assets

15

*

1 Jul 2003

 Leaching process assets:

 

 

 

  Atmospheric

15

*

1 Jul 2003

  Generally

25

*

1 Jul 2003

  Pressure

25

*

1 Jul 2003

 Neutralisation process assets

20

*

1 Jul 2003

 Pots and ladles used for molten materials

30

*

1 Jul 2003

 Precipitation process assets (including tanks and agitators)

20

*

1 Jul 2003

 Pressure vessels

30

*

1 Jul 2003

 Roasting process assets (including kilns and furnaces)

30

*

1 Jul 2003

 Sintering process assets (including continuous sintering machines)

30

*

1 Jul 2003

 Smelting process assets (including furnaces)

25

*

1 Jul 2003

 Solution treatment and metal recovery assets

20

*

1 Jul 2003

 Solvent extraction process assets (including mixer-settler units)

20

*

1 Jul 2003

 Tailings stills

20

*

1 Jul 2003

Infrastructure support assets:

 

 

 

 Compressors

15

*

1 Jul 2003

 Control systems and communication systems assets:

 

 

 

  Generally

10

*

1 Jul 2003

  Instruments

10

*

1 Jul 2003

  Towers or other supporting structures

30

*

1 Jul 2003

 Electrical infrastructure assets (including power
reticulation, substations, switchgear and transformers)

25

*

1 Jul 2003

 Mineral treatment structure

40

*

1 Jul 2003

 Pipes and pipelines (including valves and fittings):

 

 

 

  Generally

25

*

1 Jul 2003

  Slurry pipework within processing facility  (including slurry pipe to thickener)

10

*

1 Jan 2006

 Pumps:

 

*

1 Jul 2003

  Generally

20

*

1 Jul 2003

  Positive displacement pumps

15

*

1 Jul 2003

Materials handling assets:

 

 

 

 Belt magnets, samplers, metal detectors and analysers

15

*

1 Jul 2003

 Bins, chutes, hoppers, bunkers and silos

30

*

1 Jul 2003

 Bucket elevators

25

*

1 Jul 2003

 Conveyors

25

*

1 Jul 2003

 Feeders:

 

 

 

  Generally (including apron and belt)

20

*

1 Jul 2003

  Vibrating

15

*

1 Jul 2003

 Fuel storage tanks

30

*

1 Jul 2003

 Gas storage tanks and spheres

25

*

1 Jul 2003

 Grizzly bars and scalpers;

25

*

1 Jul 2003

 Overhead crane/gantry

30

*

1 Jul 2003

 Stack (chimney)

30

*

1 Jul 2003

 Stockpile assets:

 

 

 

  Reclaim tunnel flow valves and activators

25

*

1 Jul 2003

  Stackers, reclaimers and stacker/reclaimers

25

*

1 Jul 2003

  Train loaders

30

*

1 Jul 2003

  Tripper/stacker and stacking conveyor systems

25

*

1 Jul 2003

  Tunnel vent and exhaust fans

15

*

1 Jul 2003

 Water recycling facility

20

*

1 Jul 2003

 Water storage tanks

30

*

1 Jul 2003

 Weighing machines (including weighers for feeders and conveyors)

20

*

1 Jul 2004

Mineral dressing assets:

 

 

 

 Classification, gravity separation and dewatering assets:

 

 

 

  Centrifuges

15

*

1 Jul 2003

  Cyclones:

 

 

 

   Dense medium and heavy medium

  8

*

1 Jul 2003

   Generally (including classifying, desliming, and hydrocyclones)

15

*

1 Jul 2003

  Generally

18

*

1 Jul 2003

  Hydraulic classifiers and teetered bed separators

20

*

1 Jul 2003

  Jigs

25

*

1 Jul 2003

  Pneumatic tables and air separators

25

*

1 Jul 2003

  Settling cones

25

*

1 Jul 2003

  Shaking tables

25

*

1 Jul 2003

  Sluices and cone concentrators

25

*

1 Jul 2003

  Spirals

12

*

1 Jul 2003

 Electrostatic separation assets

20

*

1 Jul 2003

 Filtration assets (including pressure filtration and vacuum filtration equipment)

15

*

1 Jul 2003

 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment)

20

*

1 Jul 2003

 Magnetic separation assets (including cross belt, drum and disc types)

20

*

1 Jul 2003

 Screening assets

15

*

1 Jul 2003

 Thickening assets

25

*

1 Jul 2003

Port assets – see Table A Water transport and Water transport services (48100 to48200) and (52110 to 52190)

 

*

1 Jul 2002

Railway infrastructure assets and rolling-stock – see Table A Rail transport (47100)

 

*

1 Jan 2002

Surface mobile mining machines:

 

 

 

 Bucket wheel excavators

30

*

1 Jul 2002

 Compressors

20

*

1 Jul 2002

 Cranes

20

*

1 Jul 2002

 Dozers

  9

*

1 Jul 2002

 Draglines

30

*

1 Jul 2002

 Drill rigs (Production)

10

*

1 Jul 2002

 Electric rope shovels

25

*

1 Jul 2002

 Generators

10

*

1 Jul 2002

 Graders

10

*

1 Jul 2002

 Hydraulic excavators (including hydraulic front  shovels)

10

*

1 Jul 2002

 Lighting system

10

*

1 Jul 2002

 Off highway trucks (including articulated, rigid dump, service, fuel and water trucks)

10

*

1 Jul 2002

 Rollers

15

*

1 Jul 2002

 Scrapers

  7

*

1 Jul 2002

 Skid steer loader

  7

*

1 Jul 2002

 Tool carrier

10

*

1 Jul 2002

 Wheel loader

  8

*

1 Jul 2002

Tailings dams

20

 

1 Jan 2001

Underground mobile mining machines:

 

 

 

 Compressors

10

*

1 Jul 2002

 Continuous haulage system

10

*

1 Jul 2002

 Continuous miner

10

*

1 Jul 2002

 Drill rigs:

 

 

 

  Diamond

20

*

1 Jul 2002

  Production

  7

*

1 Jul 2002

 Feeder breaker

15

*

1 Jul 2002

 Grader

10

*

1 Jul 2002

 Jumbo

10

*

1 Jul 2002

 Load-haul-dump machine

  6

*

1 Jul 2002

 Long-wall equipment:

 

 

 

  Armoured face conveyor

  6

*

1 Jul 2002

  Beam stage loader

  7

*

1 Jul 2002

  Hydraulic pump module

15

*

1 Jul 2002

  Hydraulic roof support

10

*

1 Jul 2002

  Impact crusher

10

*

1 Jul 2002

  Mobile conveyor tail end

  5

*

1 Jul 2002

  Roof support relocation vehicle

10

*

1 Jul 2002

  Shearer

  7

*

1 Jul 2002

  Shearer carrier

10

*

1 Jul 2002

 Maintenance vehicle

  8

*

1 Jul 2002

 Personnel transporter

  8

*

1 Jul 2002

 Raise borers and down reamers

20

*

1 Jul 2002

 Roof bolters

  8

*

1 Jul 2002

 Scissor lift

  6

*

1 Jul 2002

 Shuttle car

12

*

1 Jul 2002

 Skid steer loader

12

*

1 Jul 2002

 Underground haulage trucks

  6

*

1 Jul 2002

 Wheel loader

  6

*

1 Jul 2002

Workshop plant

20

 

1 Jan 2001

 

Coal mining

(06000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Coal preparation assets:

 

 

 

 Centrifuges

15

*

1 Jul 2003

 Crushing assets (including feeder breakers, impact, roller and rotary crushers)

20

*

1 Jul 2003

 Cyclones:

 

 

 

  Dense medium, heavy medium

  6

*

1 Jul 2003

  Generally (including classifying, desliming and hydrocyclones)

10

*

1 Jul 2003

 Filtration assets (including belt, drum and vacuum filters)

15

*

1 Jul 2003

 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks)

20

*

1 Jul 2003

 Grizzly bars and scalpers

25

*

1 Jul 2003

 Jigs and heavy medium baths

25

*

1 Jul 2003

 Magnetic separators

20

*

1 Jul 2003

 Spirals

12

*

1 Jul 2003

 Thickening assets

25

*

1 Jul 2003

Infrastructure support assets:

 

 

 

 Analysers, belt magnets, grinding mills, metal detectors and samplers

15

*

1 Jul 2003

 Coal preparation facility framework/structure

40

*

1 Jul 2003

 Compressors

15

*

1 Jul 2003

 Control systems and communication systems assets:

 

 

 

  Generally

10

*

1 Jul 2003

  Instruments

10

*

1 Jul 2003

  Towers or other supporting structures

30

*

1 Jul 2003

 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers)

25

*

1 Jul 2003

 Fuel storage tanks

30

*

1 Jul 2003

 Gas storage tanks

25

*

1 Jul 2003

 Overhead crane/gantry

30

*

1 Jul 2003

 Pipes and pipelines (including valves and fittings):

 

 

 

  Generally

25

*

1 Jul 2003

  Slurry pipework within processing facility    (including slurry pipe to thickener)

10

*

1 Jan 2006

 Pumps:

 

 

 

  Generally (including centrifugal pumps)

20

*

1 Jul 2003

  Positive displacement pumps

15

*

1 Jul 2003

 Train loaders

30

*

1 Jul 2003

 Tunnel vent or exhaust fans

15

*

1 Jul 2003

 Valves and other non pipe fittings

10

*

1 Jul 2003

 Water recycling facility

20

*

1 Jul 2003

 Water storage dams (including fire services dams and water storage dams generally)

30

*

1 Jul 2003

 Water storage tanks

30

*

1 Jul 2003

Materials handling assets:

 

 

 

 Bins, chutes, hoppers, silos and storage bunkers

30

*

1 Jul 2003

 Bucket elevators

25

*

1 Jul 2003

 Conveyors

25

*

1 Jul 2003

 Feeders:

 

 

 

  Generally (including apron and belt feeders)

20

*

1 Jul 2003

  Vibrating feeders

15

*

1 Jul 2003

 Stockpile spraying system

20

*

1 Jul 2003

 Stockpile stackers, reclaimers and stacker reclaimers:

 

 

 

  Generally (including all machinery)

25

*

1 Jul 2003

  Reclaim tunnels

25

*

1 Jul 2003

  Tripper/stacker

25

*

1 Jul 2003

 

Oil and gas extraction

(07000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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:

 

 

 

 Control systems

10

*

1 Jul 2002

 Domestic gas processing assets (including  centrifugal compressor, column, gas turbine,  heat exchanger, piping and turbo expander)

30

* #

1 Jul 2002

 Electricity generation assets – see Table A
 Electricity supply (26110 to 26400)

 

 

 

 Flare tower for gas flare

25

* #

1 Jul 2002

 Fractionation train assets (including air cooler,  column, compressor, heat exchanger, piping and  pumps)

30

* #

1 Jul 2002

 Hot water system assets

    171/2

* #

1 Jul 2002

 Instruments

    121/2

*

1 Jul 2002

 LNG holding facility assets (including boil off  gas compressor, cryogenic storage tank, loading  arm, pumps and tank)

30

* #

1 Jul 2002

 LNG train assets (including centrifugal  compressor, column, cryogenic heat exchanger,  gas turbine driver and other heat exchangers)

30

* #

1 Jul 2002

 Stabiliser process assets (including column, heat  exchanger, pumps and reciprocating compressor)

30

* #

1 Jul 2002

 Storage and loading assets (including cryogenic  storage tank, jetty, loading arm, LPG chiller and  pumps)

30

* #

1 Jul 2002

 Trunkline onshore terminal (TOT) assets:

 

 

 

  Flash tanks

20

* #

1 Jul 2002

  Slugcatcher and associated piping

30

* #

1 Jul 2002

  Valves including control valves 

   121/2

*

1 Jul 2002

Gas production assets:

 

 

 

 Central production facility assets:

 

 

 

  Boiler 

10

*

1 Jul 2002

  Cabling for power and control system

30

   * #

1 Jul 2002

  Diesel system 

15

*

1 Jul 2002

  Drains system 

20

   * #

1 Jul 2002

  Drill rig 

10

*

1 Jul 2002

  Flare system assets:

 

 

 

   Carbon steel piping

15

*

1 Jul 2002

   Flare tip 

  5

*

1 Jul 2002

   Stainless steel piping

30

   * #

1 Jul 2002

  Fuel gas system

30

   * #

1 Jul 2002

  Gas compression and reinjection assets:

 

 

 

   Gas compressor used offshore

10

*

1 Jul 2002

   Gas turbine driver used
   offshore

    121/2

*

1 Jul 2002

   Power turbine used offshore

    121/2

*

1 Jul 2002

   Generally (including piping, skid, vessels
   and assets used onshore)

30

   * #

1 Jul 2002

  Heat exchanger

30

   * #

1 Jul 2002

  Major carbon steel vessels

    121/2

*

1 Jul 2002

  Major stainless steel (or lined) vessels

30

   * #

1 Jul 2002

  Offshore platform:

 

 

 

   Generally (including accommodation     module, flare structure, helideck, jacket,                                                         primary steel work and topsides secondary                                                         steel work)

30

   * #

1 Jul 2002

   Topsides tertiary steelwork (including
   handrails, ladders and stairs)

15

*

1 Jul 2002

  Piping

30

   * #

1 Jul 2002

  Pump:

 

 

 

   Circulation pump

   121/2

*

1 Jul 2002

   Generally

20

   * #

1 Jul 2002

   Seawater lift pump 

15

*

1 Jul 2002

  Shutdown and fire/gas system

15

*

1 Jul 2002

  Tempered water system assets:

 

 

 

   Chemical treatment assets 

    121/2

*

1 Jul 2002

   Piping and vessels 

30

   * #

1 Jul 2002

  Utility air compressors 

15

*

1 Jul 2002

 Control systems

10

*

1 Jul 2002

 Electricity generation assets – see Table A Electricity supply (26110 to 26400)

 

*

1 Jul 2002

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

20

   * #

1 Jul 2002

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

20

   * #

1 Jul 2002

 Infield pipeline

30

   * #

1 Jul 2002

 Instruments (including level, pressure and temperature indicators)

    121/2

*

1 Jul 2002

 Offshore bulk loading transfer system

10

*

1 Jul 2002

 Subsea production assets (including control umbilical, flowline and manifold)

20

   * #

1 Jul 2002

 Trunkline

30

   * #

1 Jul 2002

 Valve

    121/2

*

1 Jul 2002

 Well and downhole equipment

15

*

1 Jul 2002

 Wellhead and christmas tree

30

   * #

1 Jul 2002

Oil production assets:

 

 

 

 Central production facility assets (excluding FPSOs):

 

 

 

  Boiler

10

*

1 Jul 2002

  Circulation pump

    121/2

*

1 Jul 2002

  Drill rig

10

*

1 Jul 2002

  Flare tip

5

*

1 Jul 2002

  Gas compression and reinjection assets:

 

 

 

   Gas compressor used offshore

10

*

1 Jul 2002

   Gas turbine driver used offshore

    121/2

*

1 Jul 2002

   Power turbine used offshore

    121/2

*

1 Jul 2002

   Generally (including piping, skid, vessels and assets used onshore)

15

*

1 Jul 2002

  Generally (including offshore platform)

15

*

1 Jul 2002

  Major carbon steel vessels

    121/2

*

1 Jul 2002

  Pump:

 

 

 

   Circulation pump

    121/2

*

1 Jul 2002

   Other

15

*

1 Jul 2002

  Tempered water system assets:

 

 

 

   Chemical treatment assets 

    121/2

*

1 Jul 2002

   Piping and vessels 

15

*

1 Jul 2002

 Control systems

10

*

1 Jul 2002

 Electricity generation assets – see Table A
 Electricity supply (36100)

 

*

1 Jul 2002

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

20

   * #

1 Jul 2002

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

20

   * #

1 Jul 2002

 Infield pipeline

15

*

1 Jul 2002

 Instruments (including level, pressure and
 temperature indicators)

    121/2

*

1 Jul 2002

 Offshore bulk loading transfer system

10

*

1 Jul 2002

 Subsea production assets (including control
 umbilical, flowline and manifold)

15

*

1 Jul 2002

 Trunkline

30

   * #

1 Jul 2002

 Valve

    121/2

*

1 Jul 2002

 Well and downhole equipment

10

*

1 Jul 2002

 Wellhead and christmas tree

15

*

1 Jul 2002

Port Assets – see Table A Water transport and Water transport services (48100 to 48200) and (52110 to 52190)

 

*

1 Jul 2002

 

Iron ore mining

(08010)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Infrastructure support assets:

 

 

 

Blowers, high pressure

15

*

1 Jan 2006

Dust suppression/control equipment

15

*

1 Jan 2006

Materials handling assets:

 

 

 

Feeders:

 

 

 

Vibrating

10

*

1 Jan 2006

Mineral dressing assets:

 

 

 

Cyclones, dense/heavy medium (unlined nihard)

  1

*

1 Jan 2006

Dense medium separation assets (including baths and drums)

20

*

1 Jan 2006

Magnetic separation assets:

 

 

 

LIMS (low intensity magnetic separators)

20

*

1 Jan 2006

WHIMS (wet high intensity magnetic separators)

15

*

1 Jan 2006

Screening assets

10

*

1 Jan 2006

 

Gold ore mining

(08040)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Gold ore processing assets:

 

 

 

 Adsorption process assets

15

*

1 Jul 2004

 Carbon regeneration kilns

12

*

1 Jul 2004

 Concentrators (including inline pressure jigs and  mechanical concentrators)

10

*

1 Jul 2004

 Crushing assets:

 

 

 

  Cone/gyratory crushers

20

*

1 Jul 2004

  Hydraulic rock breakers

12

*

1 Jul 2004

  Jaw crushers

20

*

1 Jul 2004

 Electrowinning/electrorefining assets

17

*

1 Jul 2004

 Elution columns

12

*

1 Jul 2004

 Elution storage tanks

17

*

1 Jul 2004

 Laboratory assets:

 

 

 

  Atmospheric adsorption spectrometers

10

*

1 Jul 2004

  Generally (including drying ovens,     pulverisers, crushers, gas fired ovens, fume                                           cupboards)

15

*

1 Jul 2004

 Leaching process assets (including carbon in pulp  and carbon in leach processes)

15

*

1 Jul 2004

 Shaking tables

12

*

1 Jul 2004

 Smelting furnaces

15

*

1 Jul 2004

 Thickening assets

20

*

1 Jul 2004

 

Mineral sand mining

(08050)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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:

 

 

 

 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:

 

 

 

 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:

 

 

 

 Control systems

10

*

1 Jan 2003

 Pipes and pipelines (including valves and fittings):

 

 

 

  Generally

20

*

1 Jan 2003

  Slurry pipework within processing facility    (including slurry pipe to thickener)

10

*

1 Jan 2006

 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

 

Nickel ore mining

(08060)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Nickel ore processing assets:

 

 

 

 Mineral treatment structure (including structures  holding walkways, supporting assets and  thoroughfares)

20

*

1 Jul 2004

 Reagent pumps (including high pressure acid leach  pumps)

  5

*

1 Jul 2004

 

Construction material mining

(09110 to 09190)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Control systems (for conveying, crushing and screening assets)

10

*

1 Jul 2003

Conveyors:

 

 

 

 Gravity take-up

25

*

1 Jul 2003

 Screw take-up

15

*

1 Jul 2003

Crushers:

 

 

 

 Generally

20

*

1 Jul 2003

 Mobile (track or wheel mounted machinery including screening and conveying components)

15

*

1 Jul 2003

Cyclones

15

*

1 Jul 2003

Dredges

20

*

1 Jul 2003

Drill rigs

  8

*

1 Jul 2003

Electrical switching assets

20

*

1 Jul 2003

Graders

15

*

1 Jul 2003

Heavy mobile quarry assets not specifically listed – see Table A Mining (06000 to 10900)

 

*

1 Jul 2003

Hydraulic oversize-rock breakers (mounted above primary crusher)

  8

*

1 Jul 2003

Material handling assets (including chutes, feeders, hoppers, product bins and surge bins)

20

*

1 Jul 2003

Pug mills

15

*

1 Jul 2003

Screening assets

12

*

1 Jul 2003

Wheel loaders

10

*

1 Jul 2003

Wire saws

10

*

1 Jul 2003

 

Petroleum exploration services

(10112)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Exploration assets used onshore:

 

 

 

 Onshore surface drilling rigs (including blow out  preventers, derricks, drilling fluid circulation  systems, hoisting and rotary systems, rig powering               and transmissions)

15

*

1 Jan 2007

 Down hole geophysics units – truck mounted

12

*

1 Jan 2007

 Drill strings

  4

*

1 Jan 2007

 Portable messing and sleeping huts

  7

*

1 Jan 2007

Exploration assets used offshore:

 

 

 

 Offshore drilling rigs (including blow out preventers,  drilling fluid circulation systems, hoisting and rotary               systems, platforms, rig powering and transmissions)  

20

*

1 Jan 2007

 Drill strings

  3

*

1 Jan 2007

 Down hole geophysics units - skid mounted

10

*

1 Jan 2007

Seismic survey assets:

 

 

 

 Airguns

  5

*

1 Jan 2007

 Hydrophones

  5

*

1 Jan 2007

 

Mineral exploration services

(10122)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Exploration assets:

 

 

 

 Drill rigs:

 

 

 

  Surface (including blow out preventers, drilling   fluid circulation systems, hoisting and rotary                                           systems, rig powering and transmission and                                           trucks)

10

*

1 Jan 2007

  Underground

  5

*

1 Jan 2007

 Geophysical survey assets:

 

 

 

  Airborne geophysical assets (including     magnetometers, receivers and  transmitters):

 

 

 

   Aircraft integrated 

10

*

1 Jan 2007

   Aircraft demountable

  8

*

1 Jan 2007

  Down hole geophysical assets (including  acoustic televiewers, callipers, density tools,  dipmeters, draw works, neutron probes, sonic               probes, receiver/transmitter modules and               sondes):

 

 

 

   Portable assets

  5

*

1 Jan 2007

   Vehicle integrated assets

  8

*

1 Jan 2007

  Ground geophysical assets (including  gravity instruments, resistivity receivers and  transmitters, scintillometers and               spectrometers)

  5

*

1 Jan 2007

   Portable ground geophysical assets (including    electromagnetics, ground magnetics                                                         ground penetrating radars and                                                                        radiometrics)

  5

*

1 Jan 2007

 Seismic survey assets:

 

 

 

  Cabling

  3

*

1 Jan 2007

  Geophones

  5

*

1 Jan 2007

  Global positioning systems

  5

*

1 Jan 2007

  Processing systems

  3

*

1 Jan 2007

  Recording systems

10

*

1 Jan 2007

  Vibration source assets:

 

 

 

   Buggy mounted shear wave vibrators

10

*

1 Jan 2007

   Drilling rigs - shot hole

10

*

1 Jan 2007

   Ground impactors

  4

*

1 Jan 2007

  Total stations (incorporating a theodolite)

  5

*

1 Jan 2007

 Portable messing and sleeping huts

  7

*

1 Jan 2007

 

 

MANUFACTURING

(11110 to 25990)

 

Meat and meat product manufacturing

(11110 to 11130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Bacon manufacture:

 

 

 

 Bacon bins (demountable pig confinement units):

 

 

 

  Galvanised iron components of structure

    331/3

 

1 Jan 2001

  Plant installed in structure

20

 

1 Jan 2001

 Curing plant:

 

 

 

  Fixtures (including overhead tracking)

20

 

1 Jan 2001

  Other

    131/3

 

1 Jan 2001

 Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery):

 

 

 

  Brick, stone or concrete structure

100

 

1 Jan 2001

  Wooden structure

20

 

1 Jan 2001

Butchers’ plant

20

 

1 Jan 2001

Meat works plant:

 

 

 

 Building (66 2/3 per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery):

 

 

 

  Brick, stone and concrete structures

100

 

1 Jan 2001

  Wooden structures

20

 

1 Jan 2001

 Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors)

20

 

1 Jan 2001

 General plant

    131/3

 

1 Jan 2001

Poultry processing plant:

 

 

 

 Conveyor systems and troughing

20

 

1 Jan 2001

 Refrigeration plant and boiler

10

 

1 Jan 2001

 General plant

    131/3

 

1 Jan 2001

Rendering plant:

 

 

 

 Bagging/weigh batching machine

10

*

1 Jan 2001

 Bins (includes raw material bins, charging  hopper/feedbin, cake bin and holding bin)

15

*

1 Jan 2001

 Blood drying equipment (includes blood holding  tank, agitated holding tank, coagulator, drier,  decanter and dried blood hopper)

10

*

1 Jan 2001

 Cookers and driers (includes batch cooker,  continuous cooker, continuous drier and pre-heater)

15

*

1 Jan 2001

 Decanter/centrifuge

12

*

1 Jan 2001

 Environmental control equipment (includes  condenser and associated equipment, bio-filter, air- scrubber, after-burner and dissolved air flotation               system)

10

*

1 Jan 2001

 Feathrolyser/feather hydrolyser

10

*

1 Jan 2001

 Magnet

15

*

1 Jan 2001

 Mill

10

*

1 Jan 2001

 Mincer/grinder

  5

*

1 Jan 2001

 Pans and screens (includes percolator pans/screen  and shaker screen)

15

*

1 Jan 2001

 Pre-breaker/pre-hogger

10

*

1 Jan 2001

 Screw and bucket elevators

10

*

1 Jan 2001

 Screw press/expeller press

13

*

1 Jan 2001

 Separator/polisher

15

*

1 Jan 2001

 Tallow storage tank

15

*

1 Jan 2001

 Waste heat evaporator

15

*

1 Jan 2001

 

Dairy product manufacturing

(11310 to 11330)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Dairy product manufacturing:

 

 

 

 Buildings

 

 

 

 Factory building (662/3 percent of the total cost of the building  is regarded as an integral part of plant and machinery):

 

 

 

   Brick or concrete structure

100

 

1 Jan 2001

   Wooden structure

20

 

1 Jan 2001

 Centrifuges (includes separators, decanters,  clarifiers and bactofuges)

15

*

1 Jan 2001

 Cheese blockformers

15

*

1 Jan 2001

 Churns (includes continuours buttermaker, butter  reworker and ice cream freezer)

15

*

1 Jan 2001

 Continuous cheddaring machine

15

*

1 Jan 2001

 Conveyors

10

 

1 Jan 2001

 Driers (includes drum, fluidised bed and spray)

20

*

1 Jan 2001

 Evaporators (includes circulation/vacuum chamber  and falling film)

20

*

1 Jan 2001

 Heat exchangers

15

*

1 Jan 2001

 Homogenisers

15

*

1 Jan 2001

 Membrane filtration plant:

 

 

 

  Filter membranes

      11/2

*

1 Jan 2001

  Membrane holding tanks

15

*

1 Jan 2001

 Pumps (brine and cream)

10

 

1 Jan 2001

 Tanks (includes storage, mixing, process and  balance tanks)

20

*

1 Jan 2001

 Water cooling and aerating plant

  8

 

1 Jan 2001

 

Fruit and vegetables manufacturing

(11400)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Fruit and vegetable canning plant

20

 

1 Jan 2001

Jam-making plant

20

 

1 Jan 2001

 

Grain mill and cereal product manufacturing

(11610 to 11620)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Flour-milling plant:

 

 

 

 Bins (wooden)

    331/3

 

1 Jan 2001

 General plant

    131/3

 

1 Jan 2001

 Silos, concrete

50

*

1 Jan 2004

 Silos, galvanised

30

*

1 Jan 2004

 Silos, steel

40

*

1 Jan 2004

Linseed oil manufacturing plant

    131/3

 

1 Jan 2001

Pasta manufacturing and related freezing equipment

10

 

1 Jan 2001

Maltsters’ plant:

 

 

 

 Bins (wooden)

    331/3

 

1 Jan 2001

 General plant

    131/3

 

1 Jan 2001

 Silos (steel and concrete)

100

 

1 Jan 2001

Rice milling plant

    131/3

 

1 Jan 2001

 

Bakery product manufacturing

(11710 to 11740)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies:

 

 

 

 Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray unit, pan cleaners, and topping applicators)

15

*

1 Jan 2002

 Automatic pan storage unit

20

*

1 Jan 2002

 Automatic product handling assets (including basket loader and basket stacker)

15

*

1 Jan 2002

 Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter)

20

*

1 Jan 2002

 Conveyors:

 

 

 

  Generally

15

*

1 Jan 2002

  Infloor

12

*

1 Jan 2002

 Cooling and refrigeration assets:

 

 

 

  Cooling tunnels, tray and vacuum coolers

20

*

1 Jan 2002

  Freezers (including blast freezer, plate freezer)

15

*

1 Jan 2002

  Spiral cooler, spiral freezer

10

*

1 Jan 2002

 Final prover (mechanical type)

15

*

1 Jan 2002

 Final prover (rack type)

  8

*

1 Jan 2002

 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers)

    121/2

*

1 Jan 2002

 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets)

15

*

1 Jan 2002

 Ovens:

 

 

 

  Rack ovens

  8

*

1 Jan 2002

  Tray type ovens (including swing tray)

20

*

1 Jan 2002

  Tunnel ovens:

 

 

 

   Generally

20

*

1 Jan 2002

   Lidding systems

10

*

1 Jan 2002

 Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers)

10

*

1 Jan 2002

 Proof and bake systems:

 

 

 

  Spiral oven

15

*

1 Jan 2002

  Spiral prover

10

*

1 Jan 2002

 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers)

    121/2

*

1 Jan 2002

 Slicers (including bread band slicer, cake slicer and reciprocating blade slicer)

10

*

1 Jan 2002

 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

 

Sugar and confectionery manufacturing

(11810 to 11820)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Confectioners’ machinery

20

 

1 Jan 2001

Sugar mills

    131/3

 

1 Jan 2001

 

Beverage manufacturing

(12110 to 12140)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Aerated water plant

    131/3

 

1 Jan 2001

Brewery plant:

 

 

 

 General plant

20

 

1 Jan 2001

 Pipes and piping:

 

 

 

  Condenser

20

 

1 Jan 2001

  Expansion

40

 

1 Jan 2001

  Other

40

 

1 Jan 2001

Distillery plant (brandy etc)

    131/3

 

1 Jan 2001

Wine-making machinery

20

 

1 Jan 2001

 

Cigarette and tobacco manufacturing

(12200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Cigarette paper cutting and folding plant

10

 

1 Jan 2001

Tobacco kilns

20

 

1 Jan 2001

 

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

Clothing and millinery manufacturing plant:

 

 

 

 Hat manufacturing plant and machinery

    131/3

 

1 Jan 2001

 Sewing machines

10

 

1 Jan 2001

 General plant

20

 

1 Jan 2001

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:

 

 

 

 General plant

20

 

1 Jan 2001

 Carding machines

    131/3

 

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 scouring machinery

    162/3

 

1 Jan 2001

Woollen manufacturers’ machinery

    162/3

 

1 Jan 2001

 

Log sawmilling and timber dressing

(14110 to 14130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Saw milling equipment:

 

 

 

 Dry or planner mill plant:

 

 

 

  Generally (includes multi saw/trimmer, pack    docker, planner/molder, resaw or optimiser                                           docker, stress grader and tilt hoist)

10

*

1 Jan 2001

  Stacker

15

*

1 Jan 2001

  Tray sorter

15

*

1 Jan 2001

 Green mill plant:

 

 

 

  Edger line plant (includes board edger and    resaw)

10

*

1 Jan 2001

  Heating plant (includes storage bins/silos)

15

*

1 Jan 2001

  Kiln drying plant:

 

 

 

   Generally (includes kiln       trolleys/carriages, traverser and weights)

10

*

1 Jan 2001

   Timber drying kilns and reconditioners

15

*

1 Jan 2001

  Main saw line plant (includes saws, chipper    canter, board separator and cant turner)

10

*

1 Jan 2001

  Sorter and trimming line plant:

 

 

 

   Generally (includes grade mark reader     and multi trimmer)

10

*

1 Jan 2001

   Stackers

15

*

1 Jan 2001

   Vertical bin sorters

15

*

1 Jan 2001

  Log debarking plant (includes decks, carriages,   hydraulic grabs and fixed cranes, butt reducer,                                           debarker, kicker sorter and bins/pockets)

10

*

1 Jan 2001

  Log, lumber and waste transfer equipment

15

*

1 Jan 2001

  Log yard equipment:

 

 

 

   Fixed and mobile cranes

12

*

1 Jan 2001

   Mobile equipment (including log loaders with    log grabs)

  7

*

1 Jan 2001

   Watering systems

15

*

1 Jan 2001

  Miscellaneous plant:

 

 

 

   Generally (includes air compressors,     extraction systems and pollution and air                                                         monitoring equipment)

10

*

1 Jan 2001

   Moisture meters

  3

*

1 Jan 2001

   Saw and knife sharpening equipment

10

*

1 Jan 2001

   Walkways

15

*

1 Jan 2001

  Waste processing equipment:

 

 

 

   Bins – waste, chip and fuel

15

*

1 Jan 2001

   Chippers, shakers/screens and hoggers

10

*

1 Jan 2001

 

Plywood and veneer manufacturing

(14930)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Debarking assets

15

*

1 Jan 2005

Dry clipping assets

25

*

1 Jan 2005

Heating unit assets

20

*

1 Jan 2005

Glue mixing assets

25

*

1 Jan 2005

Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders)

25

*

1 Jan 2005

Log conditioning, heating and steaming assets

25

*

1 Jan 2005

Log sizing assets

20

*

1 Jan 2005

Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment)

 

 

 

Materials handling assets (including belt, chain and screw conveyors)

20

*

1 Jan 2005

Packaging assets

20

*

1 Jan 2005

Presses

25

*

1 Jan 2005

Sanding and finishing assets

25

*

1 Jan 2005

Sharpening assets

30

*

1 Jan 2005

Trimming and sawing assets

25

*

1 Jan 2005

Veneer composing, jointing and splicing assets

20

*

1 Jan 2005

Veneer dryers

25

*

1 Jan 2005

Veneer patching and grading assets

20

*

1 Jan 2005

Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers)

20

*

1 Jan 2005

Veneer reconditioning assets

25

*

1 Jan 2005

Veneer sorting assets

20

*

1 Jan 2005

Wet clipping assets

25

*

1 Jan 2005

 

Reconstituted wood product manufacturing

(14940)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Board coolers

25

*

1 Jan 2005

Board curing assets

20

*

1 Jan 2005

Board storage assets

25

*

1 Jan 2005

Chipping, milling and flaking assets

15

*

1 Jan 2005

Debarking assets

15

*

1 Jan 2005

Driers

15

*

1 Jan 2005

Fibre sifters

15

*

1 Jan 2005

Flake and fibre storage assets

25

*

1 Jan 2005

Glue, resin and wax mixing and blending assets

15

*

1 Jan 2005

Heat plant and boiler assets

25

*

1 Jan 2005

Lamination assets

15

*

1 Jan 2005

Log conditioning, heating and steaming assets

25

*

1 Jan 2005

Log sizing assets

20

*

1 Jan 2005

Log yard assets (see Log sawmilling and timber dressing (14110 to14130), Saw milling equipment)

 

 

 

Magnetic separators

25

*

1 Jan 2005

Mat forming and weighing assets (including pendistor)

20

*

1 Jan 2005

Materials handling assets (including belt, chain and screw conveyors)

20

*

1 Jan 2005

Packaging assets

20

*

1 Jan 2005

Presses (including pre-press, hot and cold presses)

25

*

1 Jan 2005

Quality measuring assets (including blow detectors, thickness detectors and weighing bridges)

15

*

1 Jan 2005

Refiner assets

20

*

1 Jan 2005

Sanding and finishing assets

25

*

1 Jan 2005

Trimming and sawing assets

25

*

1 Jan 2005

Ventilation and dust extraction assets

15

*

1 Jan 2005

Woodchip screening and washing assets

15

*

1 Jan 2005

 

Other wood product manufacturing

(14910 to 14990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Clothes peg manufacturing plant (wood)

    131/3

 

1 Jan 2001

Case-making plant

    131/3

 

1 Jan 2001

Cork manufacturers’ plant

10

 

1 Jan 2001

Frame (picture) manufacturing plant

    131/3

 

1 Jan 2001

Joinery plant

    131/3

 

1 Jan 2001

Moulding machinery (wood)

    131/3

 

1 Jan 2001

Wood working plant

    131/3

 

1 Jan 2001

 

Pulp, paper and converted paper product manufacturing

(15100 to 15290)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Pulp and paper mill assets:

 

 

 

 Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps)

15

*

1 Jan 2002

 Box and carton making assets (including box converting assets and corrugators)

10

*

1 Jan 2002

 Chemical preparation assets (including tanks and pipes used for chemical preparation)

10

*

1 Jan 2002

 Electrical and instrumentation assets:

 

 

 

  Control systems

10

*

1 Jan 2002

  Control valves

15

*

1 Jan 2002

  Local indicators (pressure, level and  temperature)

15

*

1 Jan 2002

  Power plant assets (including switchgear,  transformers, and turbo generators) – see  Table A Electricity supply (26110 to 26400)

 

*

1 Jan 2002

  Sensors:

 

 

 

   Specialised

  8

*

1 Jan 2002

   Standard

15

*

1 Jan 2002

 Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders)

15

*

1 Jan 2002

 Paper machine assets:

 

 

 

  Dry end assets (including calenders, coaters and reelers)

15

*

1 Jan 2002

  Dryers (including MG cylinder and yankee  cylinder)

25

*

1 Jan 2002

  Size press

15

*

1 Jan 2002

  Wet end assets (including forming section, head  box and press section)

10

*

1 Jan 2002

 Pulp process assets:

 

 

 

  Major assets (including bleaching towers,  digesters, electrostatic precipitators,  evaporators, lime kilns, pulp baling lines,               recovery boilers, and strippers)

20

*

1 Jan 2002

  Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens               and washers/thickeners)

15

*

1 Jan 2002

 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners)

15

*

1 Jan 2002

 Tanks

20

*

1 Jan 2002

 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers)

10

*

1 Jan 2002

 

Paper stationery manufacturing

(15230)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Stationers’ manufacturing plant

    131/3

 

1 Jan 2001

 

Printing

(16110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Commercial printing assets:

 

 

 

 Digital printing assets (including flatbed digital  printers, ink based thermal imaging printers, ink jet  printers, spray jet digital printers and toner               based printers)

  5

*

1 Jan 2006

 Flexographic printing assets:

 

 

 

  Ancillary assets:

 

 

 

   Anilox roll cleaning machines

15

*

1 Jul 2006

   Anilox trolley tugs

10

*

1 Jul 2006

   Ink dispensing systems

10

*

1 Jul 2006

   Sleeves

  2

*

1 Jul 2006

   Sleeve mounting machines

10

*

1 Jul 2006

  Printing assets:

 

 

 

   Die cutters, flexo/folder/gluers (see Pulp,     paper and converted paper product                                                         manufacturing (15100 to 15290), Box and                                                         carton making converting assets)

 

 

 

   Presses (including mid web, narrow web,     very wide web and wide web flexographic                                                         presses)

121/2

*

1 Jul 2006

 Offset lithography printing presses:

 

 

 

  Heatset webfed offset presses (incorporating    integrated control systems, coaters and other                                           peripheral equipment)

15

*

1 Jan 2006

  Sheetfed presses (incorporating integrated    control systems, coaters and other peripheral                                           equipment)

    121/2

*

1 Jan 2006

 Post-press (finishing) trade services assets – see  Table A Printing support services (16120)

 

 

 

 Pre-press trade services assets – see Table A    Printing support services(16120)

 

 

 

 Quality control assets:

 

 

 

  Automatic web inspection systems

  6

*

1 Jul 2006

  Gas Chromatograph (‘GC’) testers

  8

*

1 Jul 2006

  Others (including densitometers, plate readers    and spectrophotometers)

  5

*

1 Jul 2006

 Screen printing assets:

 

 

 

  Ancillary assets:

 

 

 

   Dryers (including conventional air dryers,     flash curers and UV dryers)

    121/2

*

1 Jan 2006

   Drying racks

20

*

1 Jan 2006

   Emulsion coaters

10

*

1 Jan 2006

   Exposure lights

  5

*

I Jul 2005

   Screen frames

10

*

1 Jan 2006

   Sign cutting machines

  5

*

1 Jan 2006

   Squeegee cutters

10

*

1 Jan 2006

   Vacuum frames

20

*

1 Jan 2006

  Press assets:

 

 

 

   Heat presses used in sublimation finishing

25

*

1 Jan 2006

   Pen and pad print machines

20

*

1 Jan 2006

   Screen printing presses:

 

 

 

    Automatic presses (including in-line      multicolour presses)

15

*

1 Jan 2006

    Cylinder presses

15

*

1 Jan 2006

    Others (including manual, semi-automatic     and three quarter automatic carousel,                                                                       flatbed and rotary screen printing                                                                       presses)

20

*

1 Jan 2006

  Screen reclamation assets:

 

 

 

   Screen cleaning bays

10

*

1 Jan 2006

   Screen washers (automatic)

  6

*

1 Jan 2006

   Water blasters

  4

*

1 Jan 2006

 Support assets:

 

 

 

  Afterburners

10

*

1 Jan 2006

  Dust/waste extraction systems:

 

 

 

   Compactors

    121/2

*

1 Jan 2007

   Ducting

15

*

1 Jan 2007

   Vacuum pumps

  6

*

1 Jan 2007

 

Newspaper printing or publishing

(16110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Newspaper printing assets:

 

 

 

 Ancillary assets:

 

 

 

  Automated guided vehicles (including laser    guided vehicles - LGV’s - and track mounted                                           automated vehicles)

10

*

1 Jan 2007

  Gripper conveyor systems (incorporating drive    chains, grippers and tracks)

15

*

1 Jan 2007

  Ink pumps (mechanical)

  6

*

1 Jan 2007

 Buffering/print line storage assets:

 

 

 

  Storage devices (including discs, rolls, spools    and associated mountings)

15

*

1 Jan 2007

  Unwinders and winders (including single,    double and triple stations and buffer docking                                           stations)

15

*

1 Jan 2007

 Newspaper wrapping machines - see Table A,  Other store base retailing (42100 to 42799))

 

 

 

 Offset lithography printing presses:

 

 

 

  Hybrid heatset and non-heatset webfed offset    presses (incorporating integrated control                                           systems, dryers and other peripheral equipment)

15

*

1 Jan 2007

  Non-heatset (‘coldset’) webfed offset presses    (incorporating integrated control systems,                                           folders, pasters, reelstands and other peripheral                             equipment)

15

*

1 Jan 2007

 Post-press (finishing) trade services assets - see  Table A Printing support services (16120)

 

 

 

 Pre-press trade services assets - see Table A    Printing support services(16120)

 

 

 

 Quality control assets - see Table A Printing assets  (16120)

 

 

 

 Reel processing, storage and transport assets:

 

 

 

  Conveyors

    121/2

*

1 Jan 2007

  Racks

20

*

1 Jan 2007

  Reel trolleys (incorporating controls and drive    chains)

15

*

1 Jan 2007

  Shredders

15

*

1 Jan 2007

  Stripping machines

15

*

1 Jan 2007

 Support assets - see Table A Printing assets  (16120)

 

 

 

 

Printing support services

(16120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Post-press (finishing) trade services assets:

 

 

 

 Addressing and mailing assets:

 

 

 

  Combination addressing, folding and gluing    mailing units

10

*

1 Jan 2006

  Inkjet addressing printers

  5

*

1 Jan 2006

 Bagging and wrapping machines (including  palletisers)

10

*

1 Jan 2006

 Banding and tying machines

    121/2

*

1 Jan 2006

 Benchtop finishing assets used in small printing  establishments (including benchtop guillotines, coil,  plastic comb and spiral binders, portable banding               and tying machines, small roll laminators and               tabletop folders)

  5

*

1 Jan 2006

 Binding assets:

 

 

 

  Binding lines (including case binding lines and    perfect binding lines)

15

*

1 Jan 2006

  Perfect binders – standalone

10

*

1 Jan 2006

  Stitchers:

 

 

 

   Generally (including drum stitchers, saddle     stitching lines and side stitchers)

    121/2

*

1 Jan 2006

   Saddle stitchers – standalone      (bookletmakers)

      71/2

*

1 Jan 2006

 Casemakers

10

*

1 Jan 2006

 Collators

15

*

1 Jan 2006

 Die cutters

15

*

1 Jan 2006

 Drilling units

10

*

1 Jan 2006

 Foil stamping machines

10

*

1 Jan 2006

 Folders

    121/2

*

1 Jan 2006

 Guillotines and ancillary assets (including joggers,  stackers and transomats)

15

*

1 Jan 2006

 Laminators

10

*

1 Jan 2006

 Mail inserters

  5

*

1 Jan 2006

 Newspaper mailroom assets:

 

 

 

  Bundle conveying and sorting systems (including   bundle sorting and barcode reading stations and                             bundle conveyors)

    121/2

*

1 Jan 2007

  Inserters and inserting systems (incorporating    feeders and feeder chains)

10

*

1 Jan 2007

  Stackers

15

*

1 Jan 2007

  Trimmers (including rotary and scissor action    trimmers)

15

*

1 Jan 2007

 Perforators

10

*

1 Jan 2006

 Sewing machines

15

*

1 Jan 2006

 Three knife trimmers

15

*

1 Jan 2006

Pre-press trade services assets:

 

 

 

 Conventional flexographic plate making assets  (including combination units, dryers, post-exposure  units, ultra-violet (UV) light exposure units and               washout units)

  7

*

1 Jan 2006

 Film and plate processors

  6

*

1 Jan 2006

 Film projection camera systems (including  backing  board and processing assets)

10

*

1 Jan 2006

 Platesetters:

 

 

 

  Computer-to-plate (CtP) platesetters (including   thermal and visible-light platesetters) and Direct-                            to-plate flexographic platesetters (Computer                                           Digital Imagers)

  5

*

1 Jan 2006

  Film image platesetters (imagesetters)

  7

*

1 Jan 2006

 Plate punch benders:

 

 

 

  Automatic (optical)

  5

*

1 Jan 2007

  Manual

10

*

1 Jan 2007

 Plotters

  5

*

1 Jan 2006

 Proofers:

 

 

 

  Analogue film or photographic proofers

  7

*

1 Jan 2006

  Digital and ink-jet proofers

  5

*

1 Jan 2006

 Scanners:

 

 

 

  Drum

10

*

1 Jan 2006

  Flatbed

  5

*

1 Jan 2006

 

Petroleum refining

(17010)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Oil refinery assets:

 

 

 

 Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping

15

*

1 Jul 2002

 Assets used in sulphur recovery:

 

 

 

  Generally

15

*

1 Jul 2002

  Sulphur pit

10

*

1 Jul 2002

 Assets used in other processes:

 

 

 

  Air compressor

30

*

1 Jul 2002

  Catalyst regenerator

20

*

1 Jul 2002

  Chemical injection system

  5

*

1 Jul 2002

  Coke drum

20

*

1 Jul 2002

  Distillation column

30

*

1 Jul 2002

  Drum:

 

 

 

   Generally

20

*

1 Jul 2002

   Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation

15

*

1 Jul 2002

  Electric desalter

25

*

1 Jul 2002

  Expansion turbine

25

*

1 Jul 2002

  Fan/Blower

30

*

1 Jul 2002

  Filter/Coalescer:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation

20

*

1 Jul 2002

  Flare stack

25

*

1 Jul 2002

  Flare tip

  5

*

1 Jul 2002

  Fractionating column

30

*

1 Jul 2002

  Furnace:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in continuous coking, delayed coking or visbreaking

20

*

1 Jul 2002

  Gas absorber:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating or potassium carbonate treating

20

*

1 Jul 2002

  Gas adsorber

25

*

1 Jul 2002

  Heat exchanger:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking

20

*

1 Jul 2002

  Jet ejector

20

*

1 Jul 2002

  Liquid extraction column:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating

20

*

1 Jul 2002

  Piping

30

*

1 Jul 2002

  Process gas compressor

30

*

1 Jul 2002

  Pump:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking

20

*

1 Jul 2002

  Reactor

25

*

1 Jul 2002

  Rotary filter

20

*

1 Jul 2002

  Scrubber

25

*

1 Jul 2002

  Side stream stripper

25

*

1 Jul 2002

  Storage tank:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating

20

*

1 Jul 2002

  Stripper:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating or potassium carbonate treating

20

*

1 Jul 2002

 Bunds (other than formed with earth)

100

 

1 Jan 2001

 Control systems assets (excluding computers)

10

*

1 Jul 2002

 Effluent separators (concrete)

40

 

1 Jan 2001

 Laboratory equipment

20

 

1 Jan 2001

 

Basic chemical and chemical product manufacturing

(18110 to 18130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Chemical manufacturing plant:

 

 

 

 General plant

    131/3

 

1 Jan 2001

 Organic peroxides explosion (cell block)

20

 

1 Jan 2001

Eucalyptus oil plant:

 

 

 

 Stills (coolers)

40

 

1 Jan 2001

 Tanks

40

 

1 Jan 2001

Fertiliser manufacturing plant

20

 

1 Jan 2001

Oxygen manufacturing plant

    131/3

 

1 Jan 2001

Salt manufacturing and refining plant

10

 

1 Jan 2001

Sulphuric acid plant:

 

 

 

 Acid chambers (irrespective of raw material used)

20

 

1 Jan 2001

 Plant:

 

 

 

   Where pyrites used in manufacture of the acid

10

 

1 Jan 2001

   Where natural sulphur (brimstone) so used

    131/3

 

1 Jan 2001

 

Pharmaceutical and medicinal product manufacturing

(18410)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Laboratory assets:

 

 

 

 Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers)

  5

*

1 Jan 2004

 Bench top autoclaves

  5

*

1 Jan 2004

 Incubators

  6

*

1 Jan 2004

 Particle sizers

  5

*

1 Jan 2004

Packaging assets:

 

 

 

 Accumulators

10

*

1 Jan 2004

 Batch, barcode, label, and volume readers

10

*

1 Jan 2004

 Blister pack packaging machines

10

*

1 Jan 2004

 Blow-fill-seal (BFS) machines

12

*

1 Jan 2004

 Bottle and vial inverters and blowers

10

*

1 Jan 2004

 Bottle and vial unscramblers

10

*

1 Jan 2004

 Bundlers and bundle packing machines

10

*

1 Jan 2004

 Cappers and sealers (including tamper proof  sealers)

10

*

1 Jan 2004

 Cartoners

10

*

1 Jan 2004

 Check weighers

10

*

1 Jan 2004

 Cream, liquid and powder filling and sealing  machines (including bag, bottle, syringe and tube  fillers and sealers)

12

*

1 Jan 2004

 Desiccant and cotton wool depositors/inserters

10

*

1 Jan 2004

 Dropper and leaflet inserters

10

*

1 Jan 2004

 Flaming stations

10

*

1 Jan 2004

 Flow wrappers and shrink wrappers

10

*

1 Jan 2004

 Ink jet batch label printers

  7

*

1 Jan 2004

 Labelling machines

10

*

1 Jan 2004

 Palletisers

10

*

1 Jan 2004

 Pinhole inspectors

10

*

1 Jan 2004

 Robotic pick and place packaging machines

10

*

1 Jan 2004

 Sleevers

10

*

1 Jan 2004

 Tablet/capsule fillers, feeders and counters

10

*

1 Jan 2004

Production assets:

 

 

 

 Autoclaves (for terminal sterilisation)

10

*

1 Jan 2004

 Drying ovens

10

*

1 Jan 2004

 Encapsulators

10

*

1 Jan 2004

 Fluid bed dryers

12

*

1 Jan 2004

 Granulators and mixer/granulators

12

*

1 Jan 2004

 Homogenisers

  7

*

1 Jan 2004

 Intermediate bulk containers, bins and vessels  (including instruments, pipes, pumps and  valves) used to hold and transfer formulations               during various stages of production

10

*

1 Jan 2004

 Metal detectors

10

*

1 Jan 2004

 Mixers and blenders (including cream, liquid,  powder, and syrup mixers and blenders)

10

*

1 Jan 2004

 Sizing mills

10

*

1 Jan 2004

 Tablet and capsule coating machines, coating  drums and coating pans

12

*

1 Jan 2004

 Tablet dedusters

10

*

1 Jan 2004

 Tablet presses

10

*

1 Jan 2004

 Vibrating sieves

10

*

1 Jan 2004

Raw material storage and dispensing assets:

 

 

 

 Demountable strong rooms

20

*

1 Jan 2004

 Dispensing booths and associated air filtration  systems

10

*

1 Jan 2004

 Laminar flow benches and biohazard cabinets

  8

*

1 Jan 2004

 Safes

20

*

1 Jan 2004

 Weighing scales

10

*

1 Jan 2004

Services:

 

 

 

 Air filtration systems

10

*

1 Jan 2004

 Water purification plant

10

*

1 Jan 2004

Cleaning compound and toiletry preparation manufacturing

(18510 to 18520)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Boot and shoe polish manufacturing plant

    131/3

 

1 Jan 2001

 

Other basic chemical product manufacturing

(18910 to 18990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Explosive manufacturing and chemical plant

    131/3

 

1 Jan 2001

 

Polymer product and rubber product manufacturing

(19110 to 19200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Clothes peg manufacturing plant (plastic)

    131/3

 

1 Jan 2001

Gelatine and glue manufacturing plant

    131/3

 

1 Jan 2001

Ink factory plant

20

 

1 Jan 2001

Plastic industry:

 

 

 

 Blow moulders

    131/3

 

1 Jan 2001

 Dies

  4

 

1 Jan 2001

 General plant

20

 

1 Jan 2001

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

    131/3

 

1 Jan 2001

 Moulds:

 

 

 

  Glass blowing

  2

 

1 Jan 2001

  High usage

  5

 

1 Jan 2001

  Low usage

10

 

1 Jan 2001

  Once only

  1

 

1 Jan 2001

Rubber manufacturers’ plant:

 

 

 

 Moulds

  5

 

1 Jan 2001

 Process plant

    131/3

 

1 Jan 2001

 

Non-metallic mineral product manufacturing

(20100 to 20900)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Brick-making plant:

 

 

 

 Automatic handling equipment

10

 

1 Jan 2001

 Brick kilns and pre kilns

    131/3

 

1 Jan 2001

 Cement brick plant

    131/3

 

1 Jan 2001

 Dryers

    131/3

 

1 Jan 2001

 General plant

10

 

1 Jan 2001

Cement-making plant:

 

 

 

 General plant (eg rotary mixing machines)

    131/3

 

1 Jan 2001

 Silos:

 

 

 

  Concrete, generally

50

*

1 Jan 2004

  Concrete (used for gypsum or wet slag, or at port facilities)

40

*

1 Jan 2004

  Steel, generally

30

*

1 Jan 2004

  Steel (used for gypsum or wet slag, or at port facilities)

20

*

1 Jan 2004

Concrete pipe manufacturing plant

    131/3

 

1 Jan 2001

Glass bottle manufacturing plant

    131/3

 

1 Jan 2001

Monumental masons’ plant

    131/3

 

1 Jan 2001

Plaster manufacturing plant

  8

 

1 Jan 2001

Pottery plant

20

 

1 Jan 2001

Slate works plant

20

 

1 Jan 2001

Tile manufacturing plant (cement and concrete):

 

 

 

 General plant

10

 

1 Jan 2001

 Pallets (aluminium used in extrusion process)

  5

 

1 Jan 2001

 

Metal product manufacturing

(21100 to 21390)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Designs used in connection with stamping decorative steel and iron work

40

 

1 Jan 2001

Foundry plant:

 

 

 

 Converters

10

 

1 Jan 2001

 Furnaces

10

 

1 Jan 2001

 Laboratory

20

 

1 Jan 2001

 Ladles

10

 

1 Jan 2001

 Loose tools

  5

 

1 Jan 2001

 Machine tools

20

 

1 Jan 2001

 Machinery and plant

20

 

1 Jan 2001

 Moulding boxes

10

 

1 Jan 2001

 Patterns

40

 

1 Jan 2001

 Plant and tools (excluding furnaces, converter and ladles)

    131/3

 

1 Jan 2001

 Rolling mill engines

    131/3

 

1 Jan 2001

Iron and steel industry:

 

 

 

 Granulators

    131/3

 

1 Jan 2001

 Slag pots

  3

 

1 Jan 2001

Metal crushing plant (core fragmentised)

    131/3

 

1 Jan 2001

Metal forming plant:

 

 

 

 Dies and tooling

      41/2

 

1 Jan 2001

 Roll forming dies

10

 

1 Jan 2001

 Strip roll forming machines

20

 

1 Jan 2001

Nail manufacturing plant

20

 

1 Jan 2001

Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900)

 

 

1 Jul 2003

Saw-making plant

20

 

1 Jan 2001

Spring manufacturers’ plant:

 

 

 

 Cooling furnaces

10

 

1 Jan 2001

 Power presses, rotary cambering, scale testing and scragging machines

20

 

1 Jan 2001

Stamping blocks (used for designs of decorative steel and iron work)

20

 

1 Jan 2001

Tank manufacturing plant

20

 

1 Jan 2001

Tinsmiths’ plant

20

 

1 Jan 2001

 

Alumina production

(21310)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Alumina manufacturing (including bauxite refining and calcined alumina manufacturing):

 

 

 

 Bauxite crushing and handling assets:

 

 

 

  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

(21320)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Anode baking assets (including crucibles and furnaces)

20

*

1 Jan 2003

Anode (green) pasting assets:

 

 

 

 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:

 

 

 

 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

 

Non-ferrous metal casting

(21410)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Metal casting assets (non-ferrous eg aluminium, brass and magnesium):

 

 

 

 Cooling assets (including tables, conveyors, towers)

15

*

1 Jan 2004

 Die casting machines (including high pressure, low pressure and gravity type machines)

15

*

1 Jan 2004

 Die tools (moulds used for casting)

  4

*

1 Jan 2004

 Heating assets:

 

 

 

  Degassing assets

  5

*

1 Jan 2004

  Furnaces (including dosing, holding and melting)

15

*

1 Jan 2004

  Heat treatment baskets

  5

*

1 Jan 2004

  Heat treatment ovens

20

*

1 Jan 2004

  Ingot pre-heaters

20

*

1 Jan 2004

  Quenching tanks

20

*

1 Jan 2004

 Machining/finishing assets:

 

 

 

  Blast machines (including shot, sand, bead)

20

*

1 Jan 2004

  CNC lathes

10

*

1 Jan 2004

  CNC machining centres

10

*

1 Jan 2004

  CNC milling machines

10

*

1 Jan 2004

  Drilling machines

15

*

1 Jan 2004

  Linishing belt machines

10

*

1 Jan 2004

  Trim presses (hydraulic type and crank type)

15

*

1 Jan 2004

  Trim tools used in trim press machines

  4

*

1 Jan 2004

  Vibrating machines (including rumbling and
  knock out machines

10

*

1 Jan 2004

 Materials handling conveyors

10

*

1 Jan 2004

 Molten metal transfer ladles

  3

*

1 Jan 2004

 Paint line conveyors

15

*

1 Jan 2004

 Robots

10

*

1 Jan 2004

 Sand casting assets:

 

 

 

  Core boxes

  4

*

1 Jan 2004

  Core making machines (core blowers)

15

*

1 Jan 2004

  Gas generators for sand curing

15

*

1 Jan 2004

 Testing assets:

 

 

 

  Co-ordinate measurement machines

10

*

1 Jan 2004

  Leak and pressure testing machines

  4

*

1 Jan 2004

  Spectrometers

10

*

1 Jan 2004

  X-ray machines

15

*

1 Jan 2004

 

Motor vehicle and motor vehicle part manufacturing

(23110 to 23190)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

For metal casting assets see determinations for
Non-ferrous metal casting (21420)

 

 

 

Motor vehicle manufacturing plant:

 

 

 

 Basic machinery

10

 

1 Jan 2001

 Tooling (ie jigs, dies, press tools and specialty  attachments such as working heads and work- holding tools)

  3

 

1 Jan 2001

Piston ring manufacturing plant:

 

 

 

 Engineering works plant

20

 

1 Jan 2001

 Motors

20

 

1 Jan 2001

 Overhead gear, equipment, belting, etc

20

 

1 Jan 2001

 Precision machines

    131/3

 

1 Jan 2001

 

Other transport equipment manufacturing

(23910 to 23990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Motor cycle building plant

10

 

1 Jan 2001

 

Photographic, optical and ophthalmic equipment manufacturing

(24110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Optical lens grinding and contact lens manufacturing:

 

 

 

 CNC milling machines

  7

*

1 Jul 2004

 Combined surface generators and grinders and  finers

10

*

1 Jul 2004

 Deblocking and lens cleaning machines (including  ultrasonic washers)

  9

*

1 Jul 2004

 Finers

10

*

1 Jul 2004

 Finishing blockers

  8

*

1 Jul 2004

 Frame tracers

  5

*

1 Jul 2004

 Lap tools

10

*

1 Jul 2004

 Layout blockers

  8

*

1 Jul 2004

 Lens coating machines

10

*

1 Jul 2004

 Lens curing and drying ovens

10

*

1 Jul 2004

 Lens edgers

  7

*

1 Jul 2004

 Lens tinting machines

  8

*

1 Jul 2004

 Lensmeters:

 

 

 

  Manual

10

*

1 Jul 2004

  Automated

  5

*

1 Jul 2004

 Polishers

10

*

1 Jul 2004

 Protective lacquering or surface saver taping  machines

  9

*

1 Jul 2004

 Surface generators and grinders

10

*

1 Jul 2004

 Surface lathes

  8

*

1 Jul 2004

 

Other professional and scientific equipment manufacturing n.e.c.

(24190)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Watchmakers’ plant

10

 

1 Jan 2001

 

Furniture and other manufacturing

(25110 to 25990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Broom and brush manufacturing plant

    131/3

 

1 Jan 2001

Furniture-making plant

    131/3

 

1 Jan 2001

Jewellers’ plant

10

 

1 Jan 2001

Umbrella manufacturers’ plant:

 

 

 

 Cutting boards

10

 

1 Jan 2001

 Lathes

    131/3

 

1 Jan 2001

 Motors

20

 

1 Jan 2001

 

 

ELECTRICITY, GAS, WATER AND WASTE SERVICES

(26110 to 29220)

 

Electricity supply

(26110 to 26400)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Electricity distribution:

 

 

 

 Control, monitoring, communications and  protection systems

10

*

1 Jan 2002

 Customer meters (incorporating load and time  switches if fitted)

25

*

1 Jan 2002

 Customer service mains or cable, above ground

40

*

1 Jan 2002

 Customer service mains or cable, underground

50

*

1 Jan 2002

 Distribution lines:

 

 

 

  Above ground (incorporating conductors; cross arms, insulators and fittings; poles – concrete, wood, steel or stobie; and transformers – pole or ground pad mounted)

45

*

1 Jan 2002

  Combination of above ground and underground

   47½

*

1 Jan 2002

  Underground (incorporating cables, fittings and ground pad mounted transformers)

50

*

1 Jan 2002

 Distribution substations/transformers, pole or ground pad mounted

40

*

1 Jan 2002

 Distribution zone substations (excluding control, monitoring, communications and protection systems)

40

*

1 Jan 2002

 Nightwatchman’s lights

15

*

1 Jan 2002

 Street lights

15

*

1 Jan 2002

Electricity generation:

 

 

 

 Ash and dust handling and disposal:

 

 

 

  Ash dams

20

*

1 Jan 2002

  Ash slurry system

15

*

1 Jan 2002

  Conveyors

30

*

1 Jan 2002

  Crushers

15

*

1 Jan 2002

  On-site storage silos, concrete or steel

30

*

1 Jan 2002

 Fuel supply and handling:

 

 

 

  On-site gaseous fuel supply system     (incorporating downstream delivery pipelines)

30

*

1 Jan 2002

  On-site liquid fuel supply system (incorporating   downstream delivery pipelines)

30

*

1 Jan 2002

  Solid fuels:

 

 

 

   Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers)

30

*

1 Jan 2002

   Day bunkers and silos, concrete or steel (incorporating top side conveyor system)

30

*

1 Jan 2002

   On-site coal storage assets (including stacking and reclaiming assets)

30

*

1 Jan 2002

   On-site storage silos, concrete or steel

30

*

1 Jan 2002

   Quality control assets (including coal     sampling assets and secondary crushers)

30

*

1 Jan 2002

 Power generators:

 

 

 

  Co-generation:

 

 

 

   Condensing and feed heating assets

30

*

1 Jan 2002

   Control and monitoring system

15

*

1 Jan 2002

   Emergency power supply assets (including batteries and uninterruptible power supply assets)

15

*

1 Jan 2002

   Gas turbine generators

30

*

1 Jan 2002

   Generator transformer and unit transformer in sub-tropical area

30

*

1 Jan 2002

   Generator transformer and unit transformer    in tropical area

25

*

1 Jan 2002

   Heat recovery steam generator

30

*

1 Jan 2002

   Miscellaneous assets

30

*

1 Jan 2002

   On-site switchyard with conventional outdoor switchgear

30

*

1 Jan 2002

   On-site switchyard with gas insulated  switchgear

30

*

1 Jan 2002

   Reciprocating engine, diesel fired

20

*

1 Jan 2002

   Reciprocating engine, gas spark ignition

20

*

1 Jan 2002

   Station and auxiliary electrical systems within    the power station

30

*

1 Jan 2002

   Steam turbine generator

30

*

1 Jan 2002

  Combined cycle:

 

 

 

   Condensing and feed heating assets

30

*

1 Jan 2002

   Control and monitoring system

15

*

1 Jan 2002

   Emergency power supply assets (including batteries and uninterruptible power supply assets)

15

*

1 Jan 2002

   Gas turbine generators

30

 

 

   Generator transformer and unit transformer in sub-tropical area

30

*

1 Jan 2002

   Generator transformer and unit transformer in tropical area

25

*

1 Jan 2002

   Heat recovery steam generator

30

*

1 Jan 2002

   Miscellaneous assets

30

*

1 Jan 2002

   On-site switchyard with conventional outdoor switchgear

30

*

1 Jan 2002

   On-site switchyard with gas insulated switchgear

30

*

1 Jan 2002

   Station and auxiliary electrical systems within the power station

30

*

1 Jan 2002

   Steam turbine generator

30

*

1 Jan 2002

  Diesel or gas engine:

 

 

 

   Control and monitoring system

15

*

1 Jan 2002

   Diesel reciprocating engine

20

*

1 Jan 2002

   Emergency power supply assets (including batteries and uninterruptible power supply assets)

15

*

1 Jan 2002

   Gas spark ignition reciprocating engine

20

*

1 Jan 2002

   Generator transformer and unit transformer in sub-tropical area

30

*

1 Jan 2002

   Generator transformer and unit transformer in tropical area

25

*

1 Jan 2002

   Miscellaneous assets

30

*

1 Jan 2002

   On-site switchyard with conventional outdoor switchgear

30

*

1 Jan 2002

   On-site switchyard with gas insulated switchgear

30

*

1 Jan 2002

   Station and auxiliary electrical systems within the power station

30

*

1 Jan 2002

  Gas turbine:

 

 

 

   Control and monitoring system

15

*

1 Jan 2002

   Emergency power supply assets (including batteries and uninterruptible power supply assets)

15

*

1 Jan 2002

   Gas turbine generators

30

*

1 Jan 2002

   Generator transformer and unit transformer    in sub-tropical area

30

*

1 Jan 2002

   Generator transformer and unit transformer in tropical area

25

*

1 Jan 2002

   Miscellaneous assets

30

*

1 Jan 2002

   On-site switchyard with conventional outdoor switchgear

30

*

1 Jan 2002

   On-site switchyard with gas insulated switchgear

30

*

1 Jan 2002

   Station and auxiliary electrical systems within the power station

30

*

1 Jan 2002

  Hydro-electric:

 

 

 

   Control and monitoring system

15

*

1 Jan 2002

   Emergency power supply assets (including batteries and uninterruptible power supply assets)

15

*

1 Jan 2002

   Generator transformer and unit transformer in sub-tropical area

30

*

1 Jan 2002

   Generator transformer and unit transformer in tropical area

25

*

1 Jan 2002

   Hydro turbines and generators

40

*

1 Jan 2002

   Miscellaneous assets

40

*

1 Jan 2002

   On-site switchyard with conventional outdoor switchgear

40

*

1 Jan 2002

   On-site switchyard with gas insulated switchgear

35

*

1 Jan 2002

   Station and auxiliary electrical systems within the power station

40

*

1 Jan 2002

  Thermal:

 

 

 

   Condensing and feed heating assets

30

*

1 Jan 2002

   Control and monitoring system

15

*

1 Jan 2002

   Emergency power supply assets (including batteries and uninterruptible power supply assets)

15

*

1 Jan 2002

   Generator transformer and unit transformer in sub-tropical area

30

*

1 Jan 2002

   Generator transformer and unit transformer in tropical area

25

*

1 Jan 2002

   Miscellaneous assets

30

*

1 Jan 2002

   On-site switchyard with conventional outdoor switchgear

30

*

1 Jan 2002

   On-site switchyard with gas insulated switchgear

30

*

1 Jan 2002

   Primary dust collection system (incorporating electrostatic precipitators or baghouse filters)

30

*

1 Jan 2002

   Solid fuel preparation assets (including fuel feeders and milling assets)

30

*

1 Jan 2002

   Station and auxiliary electrical systems within the power station

30

*

1 Jan 2002

   Steam generator

30

*

1 Jan 2002

   Steam turbine generator

30

*

1 Jan 2002

  Wind:

 

 

 

   Generator transformer and unit transformer in sub-tropical area

30

*

1 Jan 2002

   Generator transformer and unit transformer in tropical area

25

*

1 Jan 2002

   Wind turbine

20

*

1 Jan 2002

 Power station civil and structural works:

 

 

 

  Chimney stack:

 

 

 

   Concrete surround

30

*

1 Jan 2002

   Steel flues

20

*

1 Jan 2002

  Cooling tower, concrete or timber

30

*

1 Jan 2002

  Cooling water system (excluding cooling towers and condensing assets)

30

*

1 Jan 2002

  Power station buildings, to the extent that they form an integral part of plant

30

*

1 Jan 2002

 Workshop machinery and tools

20

*

1 Jan 2002

Electricity transmission:

 

 

 

 Control, monitoring, communications and protection systems

   12½

*

1 Jan 2002

 Power transformers

40

*

1 Jan 2002

 Transmission lines (incorporating conductors, insulators and towers)

   47½

*

1 Jan 2002

 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems)

40

*

1 Jan 2002

 

Gas supply

(27000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Gas distribution:

 

 

 

 Control systems (excluding computers)

10

*

1 Jul 2002

 Gas meter

15

*

1 Jul 2002

 Low pressure (LP) gas storage holder

40

            * #

1 Jul 2002

 Pigging device

  5

*

1 Jul 2002

 Pipeline (including high, medium or low pressure trunk, primary or secondary mains or services):

 

 

 

  Generally

50

            * #

1 Jul 2002

  PVC pipeline

30

   * #

1 Jul 2002

 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations)

40

   * #

1 Jul 2002

Gas transmission:

 

 

 

 Compressor gas turbine (GT) driver

20

*

1 Jul 2002

 Compressor station assets

30

   * #

1 Jul 2002

 Control systems (excluding computers)

10

*

1 Jul 2002

 Gas meter

15

*

1 Jul 2002

 Gas pipeline LNG station assets

30

   * #

1 Jul 2002

 Pigging device

  5

*

1 Jul 2002

 Pipeline – transmission, spur or lateral

50

   * #

1 Jul 2002

 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations)

40

   * #

1 Jul 2002

 Underground gas storage asset

40

   * #

1 Jul 2002

 

Irrigation water providers

(28110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Channel regulators

80

*

1 Jan 2005

Cranes (including gantries)

40

*

1 Jan 2005

Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following:  concrete, earth and rockfill)

100

*

1 Jan 2005

Drain inlet

50

*

1 Jan 2005

Drainage channels (measured from the point of intersection with another drainage channel to the following intersection)

100

*

1 Jan 2005

Escapes

50

*

1 Jan 2005

Flow meters

20

*

1 Jan 2005

Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator:

 

 

 

 Concrete

50

*

1 Jan 2005

 Earth

80

*

1 Jan 2005

Measurement flumes

50

*

1 Jan 2005

Metered outlets:

 

 

 

 Electronic

40

*

1 Jan 2005

 Mechanical

50

*

1 Jan 2005

 Piped

40

*

1 Jan 2005

Offtakes

80

*

1 Jan 2005

Pipes:  measured from valve to valve, that are of the same age and same material (not being in the nature of a repair)

80

*

1 Jan 2005

Pump inlets

50

*

1 Jan 2005

Pump sets (incorporating switchboards, starters, motors and pumps)

40

*

1 Jan 2005

Reservoirs and tanks

80

*

1 Jan 2005

Valves

40

*

1 Jan 2005

 

Water supply

(28110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Aerators and blowers

20

*

1 Jan 2005

Cathodic protection systems

20

*

1 Jan 2005

Chemical dosing pumps

25

*

1 Jan 2005

Pump sets (incorporating switch boards, starters, motors and pumps)

25

*

1 Jan 2005

Pressure reducing valves

25

*

1 Jan 2005

Valves (excluding pressure reducing valves)

30

*

1 Jan 2005

Raw water storage and supply assets:

 

 

 

 Bores

30

*

1 Jan 2005

 Dams and weirs

100

*

1 Jan 2005

 Dam or weir intake structures

100

*

1 Jan 2005

Water treatment assets:

 

 

 

 Balance tanks

80

*

1 Jan 2005

 Bore water treatment assets:

 

 

 

  Aerators and blowers

20

*

1 Jan 2005

  Lime silos

50

*

1 Jan 2005

  Batching tanks

80

*

1 Jan 2005

  Lime pump sets (incorporating switch boards,    starters, motors and pumps)

25

*

1 Jan 2005

  Reactors

25

*

1 Jan 2005

  Filtration tanks

80

*

1 Jan 2005

  Backwash pumps

25

*

1 Jan 2005

  Clear water tanks

80

*

1 Jan 2005

  Sludge thickeners

50

*

1 Jan 2005

  Drying beds

50

*

1 Jan 2005

 Chemical blowers

15

*

1 Jan 2005

 Chemical dosing systems

15

*

1 Jan 2005

 Chemical feeders and hoppers

25

*

1 Jan 2005

 Chemical mixers and blenders

25

*

1 Jan 2005

 Chemical storage tanks

30

*

1 Jan 2005

 Clarifiers (incorporating scrapers)

80

*

1 Jan 2005

 Clear water tanks

80

*

1 Jan 2005

 Dissolved air flotation systems

25

*

1 Jan 2005

 Filtration tanks (incorporating scrapers)

80

*

1 Jan 2005

 Flocculation tanks (incorporating scrapers)

80

*

1 Jan 2005

 Inline mixers

15

*

1 Jan 2005

 Pen-stops

25

*

1 Jan 2005

 Raw water inlet screening systems

25

*

1 Jan 2005

 Sludge treatment lagoons

50

*

1 Jan 2005

 Wash water holding tanks

80

*

1 Jan 2005

Water mains:  Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair)

80

*

1 Jan 2005

Water supply pumping station detention tanks

80

*

1 Jan 2005

Reservoirs, elevated tanks and standpipes:  whether made from steel or concrete

80

*

1 Jan 2005

Service connections:

 

 

 

 Water meters

20

*

1 Jan 2005

Water supply control systems assets:

 

 

 

 Air scour flow meters, level sensors, transmitters  and meters

10

*

1 Jan 2005

 Chlorine analysers, mini labs, PH meters,  turbidity analysers and meters

  7

*

1 Jan 2005

 Flow meters

20

*

1 Jan 2005

 Pressure sensors, transmitters and meters

10

*

1 Jan 2005

 Telemetry (including modems and remote transfer  units)

10

*

1 Jan 2005

 Variable speed drives

15

*

1 Jan 2005

 

Sewerage and drainage services

(28120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Chemical dosing pumps

25

*

1 Jan 2005

Pump sets (incorporating switch boards, starters, motors and pumps)

25

*

1 Jan 2005

Sewage service connection assets:

 

 

 

 Low pressure pumps

25

*

1 Jan 2005

 Vacuum pumps

25

*

1 Jan 2005

Sewer mains:  Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair)

80

*

1 Jan 2005

Pressure reducing valves

25

*

1 Jan 2005

Valves (excluding pressure reducing valves)

30

*

1 Jan 2005

Sewage pump station assets:

 

 

 

 Detention tanks

80

*

1 Jan 2005

 Overflow screens

25

*

1 Jan 2005

Sewage treatment assets:

 

 

 

 Air filtration systems

20

*

1 Jan 2005

 Air scrubbers

10

*

1 Jan 2005

 Chemical blowers

15

*

1 Jan 2005

 Chemical feeders and hoppers

25

*

1 Jan 2005

 Chemical mixers and blenders

25

*

1 Jan 2005

 Chemical storage tanks

30

*

1 Jan 2005

 Pen-stops

25

*

1 Jan 2005

 Water storage tanks

80

*

1 Jan 2005

 Screenings removal assets

25

*

1 Jan 2005

 Grit removal assets

25

*

1 Jan 2005

 Primary treatment assets:

 

 

 

  Primary clarifiers (incorporating scrapers)

80

*

1 Jan 2005

  Primary sedimentation lagoons

50

*

1 Jan 2005

  Primary sedimentation tanks (incorporating    scrapers and weirs)

80

*

1 Jan 2005

  Scum collection and transfer systems

25

*

1 Jan 2005

 Secondary treatment assets:

 

 

 

  Biological nutrient removal (BNR) assets:

 

 

 

   Aerators and blowers

20

*

1 Jan 2005

   BNR tanks (incorporating mixed liquor     stream, anoxic, anaerobic and swing zones                                           and diffusers)

80

*

1 Jan 2005

   Mixers

25

*

1 Jan 2005

  Secondary clarifiers (incorporating scrapers)

80

*

1 Jan 2005

  Secondary treatment lagoons

50

*

1 Jan 2005

  Secondary treatment tanks (incorporating    scrapers and weirs)

80

*

1 Jan 2005

  Sequenced batch reactors

80

*

1 Jan 2005

  Sludge aerators and blowers

80

*

1 Jan 2005

 Tertiary treatment assets:

 

 

 

  Backwash air blowers

20

*

1 Jan 2005

  Chlorine contact tanks

80

*

1 Jan 2005

  Filtration tanks

80

*

1 Jan 2005

  Reverse osmosis assets:

 

 

 

   Fine screening systems

15

*

1 Jan 2005

   Micro filtration units

15

*

1 Jan 2005

   Reverse osmosis membrane filtration units

10

*

1 Jan 2005

  UV disinfectors

25

*

1 Jan 2005

 Sludge processing assets:

 

 

 

  Anaerobic digesters

80

*

1 Jan 2005

  Anaerobic digester gas handling and blowing    systems

25

*

1 Jan 2005

  Anaerobic digester heating systems

25

*

1 Jan 2005

  Bio-filters

80

*

1 Jan 2005

  Dissolved air flotation systems

25

*

1 Jan 2005

  Lime disinfection dosing units

25

*

1 Jan 2005

  Sludge dewatering assets:

 

 

 

   Belt presses

15

*

1 Jan 2005

   Centrifuges

20

*

1 Jan 2005

   Screw conveyors

25

*

1 Jan 2005

   Screw presses

20

*

1 Jan 2005

   Sludge driers

20

*

1 Jan 2005

  Sludge heating units

20

*

1 Jan 2005

  Sludge thickening tanks (incorporating scrapers)

80

*

1 Jan 2005

Methane gas and cogeneration assets (see Electricity supply, 26100 and Gas supply, 27100)

 

 

 

Dams:

 

 

 

 Lined earth dams

100

*

1 Jan 2005

 Dam covers

20

*

1 Jan 2005

Effluent outfalls:

 

 

 

 Shoreline ocean

100

*

1 Jan 2005

 Extended ocean

100

*

1 Jan 2005

 River or estuary

100

*

1 Jan 2005

Sewerage control systems assets:

 

 

 

 Chlorine residual analysers and PH meters

  7

*

1 Jan 2005

 Dissolved oxygen probes, level sensors,  transmitters and meters

10

*

1 Jan 2005

 Flow meters

20

*

1 Jan 2005

 Telemetry (including modems and remote transfer  units)

10

*

1 Jan 2005

 Variable speed drives

15

*

1 Jan 2005

 

Waste disposal services

(29110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Garbage compactor trucks (including the compactor)

10

*

1 Jan 2005

 

 

CONSTRUCTION

(30110 to 32909)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Backhoe loaders

  9

*

1 Jul 2002

Bending machines (bar, angle or rod)

10

 

1 Jan 2001

Brick elevators (portable)

  5

 

1 Jan 2001

Chain blocks, rod shears, jacks, etc

    131/3

 

1 Jan 2001

Compactors

12

*

1 Jul 2002

Compressors (mobile)

12

*

1 Jul 2002

Concreting plant:

 

 

 

 Batching plant:

 

 

 

  Portable and demountable

     62/3

 

1 Jan 2001

  Static

    131/3

 

1 Jan 2001

 Buggies or dumpers (motorised)

  5

 

1 Jan 2001

 Hoppers, skips and hoist buckets

10

 

1 Jan 2001

 Immersion vibrators

  4

 

1 Jan 2001

 Mobile concrete pumping units

     62/3

 

1 Jan 2001

 Monorails

  5

 

1 Jan 2001

 Steel formwork, beams and props

10

 

1 Jan 2001

 Trowelling machines

  4

 

1 Jan 2001

 Vibrating screeders

  4

 

1 Jan 2001

Cranes (mobile):

 

 

 

 Light and medium

15

*

1 Jul 2002

 Heavy (over 15.24 tonnes lift)

20

*

1 Jul 2002

 Tower and hoists

10

 

1 Jan 2001

Dozers/Front end loaders

  9

*

1 Jul 2002

Forklifts

11

*

1 Jul 2002

Grinding and milling machines

  3

 

1 Jan 2001

Hydraulic excavators

10

*

1 Jul 2002

Levels, dumpy, etc

    131/3

 

1 Jan 2001

Lift slab equipment

  5

 

1 Jan 2001

Mini excavators

  8

*

1 Jul 2002

Motor graders

10

*

1 Jul 2002

Pavers

12

 

1 Jul 2002

Profilers

10

*

1 Jul 2002

Pumps

10

 

1 Jan 2001

Road rollers

15

*

1 Jul 2002

Saw benches (portable)

    131/3

 

1 Jan 2001

Scrapers

  8

*

1 Jul 2002

Skid steer loaders

  7

*

1 Jul 2002

Stabiliser recyclers

12

*

1 Jul 2002

Telescopic handlers

10

*

1 Jul 2002

Tool carriers

10

*

1 Jul 2002

Track loaders

  9

 

1 Jul 2002

Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased)

 

 

 

Welding units (portable):

 

 

 

 Light type

     62/3

 

1 Jan 2001

 Medium and other types

10

 

1 Jan 2001

Wheel loaders

  8

*

1 Jul 2002

Winches

    131/3

 

1 Jan 2001

 

 

WHOLESALE TRADE

(33110 to 38000)

 

Wool wholesaling

(33110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Wool presses

20

*

1 Jul 2006

 

Mineral, metal and chemical wholesaling

(33210 to 33230)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Petroleum products wholesaling assets:

 

 

 

 Drums

  4

 

1 Jan 2001

 Tanks (including crude, intermediate and finished  product tanks)

20

 

1 Jan 2001

 

 

RETAIL TRADE

(39110 to 43209)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Counters, freestanding (including check-out and service counters)

10

*

1 Jul 2005

Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters)

  5

*

1 Jul 2005

Floor coverings (removable without damage):

 

 

 

 Carpet

  8

*

1 Jul 2005

 Floating timber

10

*

1 Jul 2005

 Linoleum

10

*

1 Jul 2005

 Vinyl

10

*

1 Jul 2005

Furniture, freestanding (including chairs, cupboards, racks, showcases and tables)

10

*

1 Jul 2005

Hot food display assets (including bain marie)

10

*

1 Jul 2005

Overhead track scales (including meat rail scales)

10

*

1 Jul 2005

Roller shutter electric motors

20

*

1 Jul 2005

Shelving

10

*

1 Jul 2005

Trolleys, customer shopping type

  7

*

1 Jul 2005

Trolleys, stock type

10

*

1 Jul 2005

Visual display assets (including body forms, head displayers, mannequins and seasonal decorations)

  7

*

1 Jul 2005

 

Fuel retailing

(4000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

See Automative repair and maintenance (94110 to 94199)

 

 

 

 

Food retailing

(41100 to 41290)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Butchers’ plant

20

 

1 Jan 2001

Retail bread, biscuit, cake and pastry baking assets:

 

 

 

 Bread slicers

  7

*

1 Jan 2002

 Bun divider/rounder

  8

*

1 Jan 2002

 Fixed bowl spiral mixers

  7

*

1 Jan 2002

 Hydraulic dough divider

  7

*

1 Jan 2002

 Moulders

  8

*

1 Jan 2002

 Ovens (convection)

  8

*

1 Jan 2002

 Ovens (multi-decked, rotating rack or static rack,  rotating deck)

10

*

1 Jan 2002

 Planetary mixers

  7

*

1 Jan 2002

 Provers/prover retarders

  6

*

1 Jan 2002

Semi-automated baguette, bread and bread roll making assets

12

*

1 Jan 2002

 Semi-automated doughnut making assets

  8

*

1 Jan 2002

 

Other store-based retailing

(42100 to 42799)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Newspaper wrapping machines

10

 

1 Jan 2001

 

 

ACCOMMODATION AND FOOD SERVICES

(44000 to 45302)

 

Accommodation

(44000)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

 

 

 

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

 

 

 

Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment)

  5

*

1 Jul 2005

Carpets

  7

*

1 Jul 2005

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

10

*

1 Jul 2005

Furniture, freestanding:

 

 

 

 Generally (including guestrooms)

  7

*

1 Jul 2005

 Outdoor

  5

*

1 Jul 2005

Garage doors, electric (excluding doors):

 

 

 

 Controls and motors

  5

*

1 Jul 2005

Gates, electric (excluding gates):

 

 

 

 Controls and motors

  5

*

1 Jul 2005

Guestroom assets:

 

 

 

 Bathroom assets:

 

 

 

  Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes)

  1

*

1 Jul 2005

  Hair dryers

  3

*

1 Jul 2005

  Heated towel rails, electric

  5

*

1 Jul 2005

  Scales

  5

*

1 Jul 2005

  Spa bath pumps

  7

*

1 Jul 2005

  Towels

  1

*

1 Jul 2005

 Bedding (including mattress protectors, pillows  and sheets)

  2

*

1 Jul 2005

 Bed mattresses

  7

*

1 Jul 2005

 Beds:

 

 

 

  Generally (including ensembles)

  7

*

1 Jul 2005

  Foldout and rollaway beds (excluding sofas)

  3

*

1 Jul 2005

 Bed spreads, blankets and quilts

  5

*

1 Jul 2005

 Clocks and clock radios

  5

*

1 Jul 2005

 Kitchen assets:

 

 

 

  Bar refrigerators

10

*

1 Jul 2005

  Cooking utensils (including electric jugs, kettles, pans, pots and toasters), excluding portable cook tops and ovens.

  2

*

1 Jul 2005

  Crockery and cutlery

  4

*

1 Jul 2005

  Glassware

  2

*

1 Jul 2005

  Microwave ovens

  5

*

1 Jul 2005

 Laundry assets in guestrooms:

 

 

 

  Clothes dryers

  7

*

1 Jul 2005

  Irons and ironing boards

  3

*

1 Jul 2005

  Washing machines

  7

*

1 Jul 2005

 Window blinds and curtains

  6

*

1 Jul 2005

Hot water systems (excluding commercial boilers and piping)

10

*

1 Jul 2005

Housekeeping assets (including bins, buckets, floor signs and toilet brushes)

  1

*

1 Jul 2005

Laundry assets used by hotel/motel operators:

 

 

 

 Dryers

10

*

1 Jul 2005

 Linen bins

15

*

1 Jul 2005

 Pressers

15

*

1 Jul 2005

 Roller irons

20

*

1 Jul 2005

 Washing machines

10

*

1 Jul 2005

Public address and paging system assets (including amplifiers, audio speakers and microphones)

10

*

1 Jul 2005

Sauna heating assets

10

*

1 Jul 2005

Swimming pools and spas:

 

 

 

 Chlorinators

  8

*

1 Jul 2005

 Filtration assets (including pumps)

  8

*

1 Jul 2005

 Heaters

10

*

1 Jul 2005

Trolleys

10

*

1 Jul 2005

Vacuum cleaners

  3

*

1 Jul 2005

Water pumps used to deliver water to residences above ground level

10

*

1 Jul 2005

 

Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs( hospitality)

(45110 to 45302)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment)

  5

*

1 Jul 2005

Bars, freestanding (including drink service counters and wet bars)

15

*

1 Jul 2005

Beer dispensing system assets (including, tanks, taps tubes and valves)

15

*

1 Jul 2005

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

  5

*

1 Jul 2005

Counters for customer service, freestanding

15

*

1 Jul 2005

Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls)

  5

*

1 Jul 2005

Dishwasher machines

  8

*

1 Jul 2005

Drink blenders

  3

*

1 Jul 2005

Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers) excluding beer dispensing systems

10

*

1 Jul 2005

Electronic spirits dispensers

  5

*

1 Jul 2005

Floor coverings, removable without damage:

 

 

 

 Carpet

  5

*

1 Jul 2005

 Rubber safety mats

  5

*

1 Jul 2005

Food preparation and service assets:

 

 

 

 Bench top appliances – small portable type  (including blenders, food processors, grills, rice  cookers and toasters)

  3

*

1 Jul 2005

 Cooking appliances, large commercial type  (including cook tops, deep fryers, grills, kebab  machines, ovens and salamanders)

10

*

1 Jul 2005

 Cookware, handheld (including frypans, pans, pots,  trays and woks)

  2

*

1 Jul 2005

 Crockery, cutlery and glassware

  1

*

1 Jul 2005

 Hot food display assets (including bain marie)

10

*

1 Jul 2005

 Microwave ovens

  5

*

1 Jul 2005

 Preparation benches, freestanding

20

*

1 Jul 2005

 Wok burners, large commercial type

  8

*

1 Jul 2005

Furniture, freestanding, for customer use:

 

 

 

 In drinking areas of pubs, bars, clubs

  5

*

1 Jul 2005

 In dining areas

  8

*

1 Jul 2005

Furniture, not freestanding:

 

 

 

 Chairs and tables fixed to ground or building

20

*

1 Jul 2005

Glassware

  1

*

1 Jul 2005

Glass washer machines

  5

*

1 Jul 2005

Kitchen exhaust fans

  5

*

1 Jul 2005

Menu boards

  5

*

1 Jul 2005

 

 

TRANSPORT AND STORAGE

(46100 to 53090)

 

Road transport

(46100 to 46239)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Containers, transportable (used to transport goods by road, rail and sea)

10

*

1 Jan 2001

Taxis

  4

 

1 Jan 2001

 

Rail transport

(47100 to 47200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Containers, transportable (used to transport goods by road, rail and sea)

10

*

1 Jan 2001

Infrastructure assets:

 

 

 

 Electrification assets:

 

 

 

  Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles)

    331/3

*

1 Jan 2002

  Power transformers

30

*

1 Jan 2002

  Substations (incorporating switchgear and circuit   breakers)

40

*

1 Jan 2002

 Passenger information and ticketing system

15

*

1 Jan 2002

 Signalling assets (including axle detectors, block  signals, dragging equipment detector, hot boxes,  interlockings, level crossings, and train control and               train describer)

15

*

1 Jan 2002

 Trackwork (incorporating rails, sleepers, ballast,  permanent way/top 600, and integral bridges,  culverts and tunnels):

 

 

 

  Freight (trackwork used by vehicles with gross    axle loads of 30 tonnes and below per vehicle):

 

 

 

   Heavy haul (trackwork carrying >20 GMT per    annum)

30

*

1 Jan 2002

   Light haul (trackwork carrying <1 GMT per     annum)

50

*

1 Jan 2002

   Medium haul (trackwork carrying between     1GMT and 20 GMT per annum)

40

*

1 Jan 2002

  Freight (trackwork used by vehicles with gross    axle loads above 30 tonnes per vehicle)

20

*

1 Jan 2002

  Passenger

40

*

1 Jan 2002

 Turnouts and crossings

20

*

1 Jan 2002

Rolling-stock:

 

 

 

 Locomotives:

 

 

 

  Generally (including diesel-electric and    electric)

25

*

1 Jan 2002

  Heavy haul (bulk minerals/coal)

20

*

1 Jan 2002

  Underground (diesel-battery)

15

*

1 Jan 2002

 Passenger:

 

*

 

  Electric/diesel power cars and trailers

30

*

1 Jan 2002

  Locomotive hauled carriages (including    baggage vans, diners, mail vans, sit-up cars,                                           and sleepers)

30

*

1 Jan 2002

  Power vans

15

*

1 Jan 2002

 Rail mounted track infrastructure assets:

 

 

 

  Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders)

20

*

1 Jan 2002

Mainline and switch tampers

15

*

1 Jan 2002

 Wagons – bulk freight:

 

 

 

  Mineral ores and coal:

 

 

 

   Carbon steel

20

*

1 Jan 2002

   Ferritic steel

30

*

1 Jan 2002

  Other:

 

 

 

   Coke quencher

15

*

1 Jan 2002

   Grain hoppers

20

*

1 Jan 2002

   Limestone

20

*

1 Jan 2002

   Pneumatic discharge – cement

20

*

1 Jan 2002

   Used on tram lines

40

 

1 Jan 2001

  Tank cars

20

*

1 Jan 2002

 Wagons – non bulk freight (including all wagons  used for general and inter-modal freight)

30

*

1 Jan 2002

 

Water transport and support services

(48100 to 48200) and (52110 to 52190)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Boats, ships, lighters, etc:

 

 

 

 Boats (motor, rowing and sailing)

    131/3

 

1 Jan 2001

 Bulk carriers

16

 

1 Jan 2001

 Container ships

16

 

1 Jan 2001

 Ferry steamers

20

 

1 Jan 2001

 Flexible barges (collapsible bag type)

     62/3

 

1 Jan 2001

 Hovercraft

  5

 

1 Jan 2001

 Launches

20

 

1 Jan 2001

 Lighters

20

 

1 Jan 2001

 Lighters (coal – wooden, iron or steel)

    162/3

 

1 Jan 2001

 Mini-submarine

    131/3

 

1 Jan 2001

 Offshore supply vessels

    131/3

 

1 Jan 2001

 Punts and rafts

20

 

1 Jan 2001

 Roll-on/roll-off ships

16

 

1 Jan 2001

 Ships and steamers

20

 

1 Jan 2001

 Surf boats, salvage

    162/3

 

1 Jan 2001

 Tankers (engaged primarily and principally in the tanker trade)

16

 

1 Jan 2001

 Trawler

    131/3

 

1 Jan 2001

 Tugs

20

 

1 Jan 2001

Port assets:

 

 

 

 Cargo handling equipment:

 

 

 

  Containers, transportable (used to transport goods by road, rail and sea)

10

*

1 Jan 2001

  Cranes:

 

 

 

   Container/portainer

20

*

1 Jul 2002

   Fixed

25

*

1 Jul 2002

   Mobile (over 15.24 tonnes lift)

20

*

1 Jul 2002

  Dozers

  9

*

1 Jul 2002

  Forklifts:

 

 

 

   Container handling

      71/2

*

1 Jul 2002

   General handling

11

*

1 Jul 2002

  Rail mounted gantries

15

*

1 Jul 2002

  Reach stackers

10

*

1 Jul 2002

  Ship loaders

30

*

1 Jul 2002

  Ship unloaders

20

*

1 Jul 2002

  Spreaders

  5

*

1 Jul 2002

  Stackers, reclaimers and stackers/reclaimers

25

*

1 Jul 2002

  Straddle carriers

    121/2

*

1 Jul 2002

  Wheel loaders

  8

*

1 Jul 2002

 Control systems:

 

 

 

  Control system assets – plc’s and hardware

10

*

1 Jul 2002

  Motor control centre and motor control field devices

20

*

1 Jul 2002

 Environmental equipment:

 

 

 

  Current, tidal, wave and wind monitoring systems

  5

*

1 Jul 2002

  Oil spill containment boom

10

*

1 Jul 2002

 Intermodal facilities:

 

 

 

  Receival station assets (including belt feeder, hopper and tippler)

30

*

1 Jul 2002

  Truck and rail receival dump pit

50

*

1 Jul 2002

 Land based facilities:

 

 

 

  Concrete rail beams and rails

30

*

1 Jul 2002

  Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers)

30

*

1 Jul 2002

  Dust suppression systems

30

*

1 Jul 2002

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

 

*

1 Jul 2002

  Storage sheds, to the extent they form an integral part of bulk handling equipment

40

*

1 Jul 2002

 Navigational aids:

 

 

 

  Land based navigational aids

20

*

1 Jul 2002

  Offshore beacons, channel markers and lead lights:

 

 

 

   Floating buoys

10

*

1 Jul 2002

   Piled structures

20

*

1 Jul 2002

 Other facilities:

 

 

 

  Cathodic protection:

 

 

 

   Impressed current system

30

*

1 Jul 2002

   Sacrificial system

15

*

1 Jul 2002

  Dry docks

40

*

1 Jul 2002

  Fender systems:

 

 

 

   Elastomeric

20

*

1 Jul 2002

   Timber

10

*

1 Jul 2002

  Gangways – removable

10

*

1 Jul 2002

  Mooring facilities (including bollards)

40

*

1 Jul 2002

  Mooring quick release hooks

20

*

1 Jul 2002

  Pontoons – floating

20

*

1 Jul 2002

  Slipways (incorporating rails, ramps, runners and winching systems)

30

*

1 Jul 2002

  Wharves, dolphins and jetties

40

*

1 Jul 2002

Salvage machinery:

 

 

 

 Boilers, vertical

40

 

1 Jan 2001

 Engine hoisting

40

 

1 Jan 2001

 Pumps:

 

 

 

  Centrifugal, direct acting, and connections

40

 

1 Jan 2001

  Duplex boiler feed

40

 

1 Jan 2001

 

Aiport operations and other air transport support services

(52200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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:

 

 

 

  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:

 

 

 

   Aluminium

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

 

Other transport support services n.e.c.

(52999)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Electronic toll collection assets:

 

 

 

 Electronic toll collection transponders

  4

*

1 Jul 2005

 Digital measuring instruments (including vehicle  classifiers (laser or infra-red) and electronic toll  collection readers (radio frequency))

  4

*

1 Jul 2005

 Optical character recognition cameras

  4

*

1 Jul 2005

 

 

INFORMATION MEDIA AND TELECOMMUNICATIONS

(54110 to 60200)

 

Telecommunication services

(58010 to 58090)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Backbone network assets:

 

 

 

 Conduits

40

*

1 Jul 2003

 Cross connects (including digital and optical)

15

*

1 Jul 2003

 Multiplexers (including wave division, terminal, and  add-drop)

15

*

1 Jul 2003

 Optical amplifiers

15

*

1 Jul 2003

 Optical fibre cables

25

*

1 Jul 2003

 Optical patch panels

25

*

1 Jul 2003

 Regenerators

15

*

1 Jul 2003

International telecommunications submarine cable

15

*

1 Jul 2002

Microwave radio telecommunication assets:

 

 

 

 Antennas (incorporating wave guide, pressurisation  unit, dehydrator and data cable):

 

 

 

  High capacity licensed microwave radio

10

*

1 Jul 2004

  Medium capacity licensed microwave radio

  8

*

1 Jul 2004

  Low capacity licensed microwave radio

  5

*

1 Jul 2004

 Microwave radio system including modulator,  demodulator, receiver, transmitter,  monitoring/supervisory system, RF filter:

 

 

 

  High capacity licensed microwave radio system   ≥ 68Mb

10

*

1 Jul 2004

  Medium capacity licensed microwave radio    system ≥ 16Mb to <68Mb

  8

*

1 Jul 2004

  Low capacity licensed microwave radio system   < 16Mb

  5

*

1 Jul 2004

  Class licence microwave radio system (including   antenna)

  3

*

1 Jul 2004

 Multiplexer

10

*

1 Jul 2004

 Towers (including guyed, lattice and steel or  concrete poles)

25

*

1 Jul 2004

Mobile telecommunications assets:

 

 

 

 Base station assets:

 

 

 

  Antennas, battery backup, radio transmitters/   receivers and rectifiers

  6

*

1 Jul 2002

  Towers

25

*

1 Jul 2002

 Base station controller hardware

10

*

1 Jul 2002

 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers)

10

*

1 Jul 2002

 Mobile switching centre hardware

10

*

1 Jul 2002

Satellite communication assets:

 

 

 

 Communications satellites (geosynchronous orbit)

15

*

1 Jan 2005

 High power amplifiers

12

*

1 Jan 2005

 Multiplexers

10

*

1 Jan 2005

 Satellite antennas:

 

 

 

  Electronic components, external (including low    noise amplifiers)

  8

*

1 Jan 2005

  Non-tracking antenna systems (incorporating    data cables, dehydrators, pressurisation units,                                           and wave guides)

  8

*

1 Jan 2005

  Tracking antenna systems (incorporating    antenna tracking motors, controllers, data                                           cables, dehydrators, gearboxes, pressurisation                             units and wave guides)

20

*

1 Jan 2005

 Satellite earth station electronic assets (including  bandwidth managers, decoders, demodulators  downconverters, encoders, filters, modulators,               receivers, transmitters and upconverters)

10

*

1 Jan 2005

 Satellite telemetry and control systems

15

*

1 Jan 2005

Telecommunications assets:

 

 

 

 Air-conditioning units

  5

*

1 Jul 2002

 Batteries, rectifiers

  6

*

1 Jul 2002

 Racks

20

*

1 Jul 2003

 Equipment shelters (transportable)

25

*

1 Jul 2003

 

Motion picture and sound recording activities

(55110 to 55140)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Camera accessories:

 

 

 

 Aspect ratio converters

12

*

1 Jan 2006

 Digital or electronic time code slates

  5

*

1 Jan 2006

 Speed control, time lapse and phase adjustment  controls

10

*

1 Jan 2006

 Time code generators and master clocks

10

*

1 Jan 2006

 Underwater and marine housings and rain  deflectors

12

*

1 Jan 2006

 Video assist systems (incorporating monitors, video  recorder with playback, transmitters and receivers)

  3

*

1 Jan 2006

Cameras:

 

 

 

  Digital cameras

  5

*

1 Jan 2006

  16mm and 35mm film cameras

10

*

1 Jan 2006

Camera lens accessories:

 

 

 

 Coloured and graduated filters and filter stages

  3

*

1 Jan 2006

 Fish eye and wide angle lens adapters

10

*

1 Jan 2006

 Follow focus, remote focus, shutter and zoom  controls

10

*

1 Jan 2006

 Image stabilisers, matte boxes, and teleprompters

10

*

1 Jan 2006

Camera lenses

10

*

1 Jan 2006

Camera supports (including heads, legs mounts and tripods)

10

*

1 Jan 2006

Copyright in a feature film (not including a licence relating to a copyright in a feature film)

  5

*

1 Jul 2004

Grips’ assets:

 

 

 

 Camera cranes

10

*

1 Jan 2006

 Camera heads

10

*

1 Jan 2006

 Car rigs, sea rigs and other specialised rigs

  2

*

1 Jan 2006

 Communications systems

  5

*

1 Jan 2006

 Dollies

12

*

1 Jan 2006

 Dolly and camera attachments

10

*

1 Jan 2006

 Dolly track

  5

*

1 Jan 2006

 Remote camera control systems

10

*

1 Jan 2006

 Towers, rigging, and dance floors

10

*

1 Jan 2006

 Tracking vehicles and insert trailers (see entries for  Trucks and Trailers under the heading “Motor               vehicles, etc” in Table B)

 

 

 

Lighting assets:

 

 

 

 Accessories (including gaffer grips, clamps, mounts,  and stands)

10

*

1 Jan 2006

 Portable lights

10

*

1 Jan 2006

 Studio lights - fixed

15

*

1 Jan 2006

 Lighting control systems

10

*

1 Jan 2006

 Lighting grids - fixed

20

*

1 Jan 2006

 Lighting hoists

15

*

1 Jan 2006

Motion picture film processing assets:

 

 

 

 Chemical agitators and mixers

10

*

1 Jan 2006

 Chemical storage tanks

15

*

1 Jan 2006

 Film cleaning machines

10

*

1 Jan 2006

 Film densitometers

10

*

1 Jan 2006

 Film printing machines

10

*

1 Jan 2006

 Film processing machines

10

*

1 Jan 2006

 Film re-winders

15

*

1 Jan 2006

 Flat bed and rear projection film viewers

15

*

1 Jan 2006

 Film colour analysers and colour grading machines

  8

*

1 Jan 2006

 Optical sound camera systems (incorporating  soundtrack and time code generators)

10

*

1 Jan 2006

 Mixed chemical pumps

10

*

1 Jan 2006

 Silver recovery units

  8

*

1 Jan 2006

 Sound quality control processors

  5

*

1 Jan 2006

 Waste water treatment assets

10

*

1 Jan 2006

Post production sound assets:

 

 

 

 Amplifiers and pre-amplifiers

  5

*

1 Jan 2006

 Audio effects units (incorporating: aural exciters,  compressors, delay and effects control processors  graphic equalisers, harmonisers, limiters, noise               reduction processors, reverberation processors,               telephone simulators, and time controllers

  5

*

1 Jan 2006

 Digital audio players and recorders (including CD,  DVD, DAT (digital audio tape), mini disc and hard  disc players and recorders)

  3

*

1 Jan 2006

 Digital film projectors

  5

*

1 Jan 2006

 Digital sound conversion processors (including  encoders and decoders)

  5

*

1 Jan 2006

 Hard disc video players and recorders

  3

*

1 Jan 2006

 Microphones and microphone accessories

10

*

1 Jan 2006

 Motion picture film projectors

10

*

1 Jan 2006

 Screens

  5

*

1 Jan 2006

 Sound mixing desks and consoles

  5

*

1 Jan 2006

 Speakers

  7

*

1 Jan 2006

 Time code synchronisation units

  5

*

1 Jan 2006

 Video routers and servers

  5

*

1 Jan 2006

Post production video assets:

 

 

 

 DVD players

  3

*

1 Jan 2006

 Edit controllers (used in linear editing)

  4

*

1 Jan 2006

 High definition digital film scanners

  4

*

1 Jan 2006

 High definition laser film recorders

  5

*

1 Jan 2006

 Monitors

  5

*

1 Jan 2006

 Motion capture and analysis systems

  5

*

1 Jan 2006

 Non-linear editing systems (incorporating computer  control, interface and hard disc system)

  5

*

1 Jan 2006

 Telecine chain (incorporating colour correctors, film  time code readers, grain and noise reduction               systems and telecine machine)

  7

*

1 Jan 2006

 VHS video cassette players and recorders

  2

*

1 Jan 2006

 Video routers and servers

  5

*

1 Jan 2006

 Videotape players and recorders

  5

*

1 Jan 2006

Screening theatre assets:

 

 

 

 Audio amplification and processing equipment  (includes component racks systems)

  5

*

1 Jan 2006

 Digital audio players, digital film projectors and  digital sound conversion processors

  5

*

1 Jan 2006

 Motion picture film projectors

10

*

1 Jan 2006

 Screens

  8

*

1 Jan 2006

 Speakers

10

*

1 Jan 2006

Sound recording assets:

 

 

 

 Amplifiers and pre-amplifiers

  5

*

1 Jan 2006

 Sound mixing consoles

  5

*

1 Jan 2006

 Boom poles

  2

*

1 Jan 2006

 Compressors, expanders and limiters

  5

*

1 Jan 2006

 Digital audio players and recorders (including CD,  DVD, DAT (digital audio tape), mini disc and hard  disc players and recorders)

  2

*

1 Jan 2006

 Digital or electronic time code slates

  5

*

1 Jan 2006

 Headphones:

 

 

 

  Generally

  2

*

1 Jan 2006

  Miniature in-ear headphones

  1

*

1 Jan 2006

 Microphones:

 

 

 

  Field or boom microphones

  7

*

1 Jan 2006

  Lapel microphones

  1

*

1 Jan 2006

  Microphone cables

  2

*

1 Jan 2006

  Microphone accessories (including adapters,    connectors, stands, suspension mounts, pistol                                           grips, windscreens and windjammers)

  5

*

1 Jan 2006

  Radio microphone systems (incorporating    antennas, miniature microphones, receivers and                             transmitters)

  5

*

1 Jan 2006

  Studio microphones

10

*

1 Jan 2006

 Monitors

  2

*

1 Jan 2006

 Speakers

  5

*

1 Jan 2006

 Vision switchers

  5

*

1 Jan 2006

Video monitors

  5

*

1 Jan 2006

 

Motion picture exhibition

(55130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Audio amplification and processing equipment (includes component rack systems)

10

*

1 Jan 2001

Carpets

  5

*

1 Jan 2001

Cinema automation system

10

*

1 Jan 2001

Cinema and sound processor

  8

*

1 Jan 2001

Cinema seating (includes frame, seat body and cover)

  7

*

1 Jan 2001

Curtains, wall and acoustic treatments

  7

*

1 Jan 2001

Drive-in plant:

 

 

 

 Sound transmission equipment

10

*

1 Jan 2001

Listening units (including posts, wiring and speaker equipment)

10

*

1 Jan 2001

Screens and screen framing

15

*

1 Jan 2001

Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners)

10

*

1 Jan 2001

Film transport system (includes platter systems, tower, make-up tables and interlock systems)

15

*

1 Jan 2001

Lighting (includes dimmers, aisle and seat)

10

*

1 Jan 2001

Loud speakers and sound reproduction equipment

10

*

1 Jan 2001

Motion picture and slide projection equipment:

 

 

 

 Motion picture projector

10

*

1 Jan 2001

 Projector heat extraction system

10

*

1 Jan 2001

 Projection port

20

*

1 Jan 2001

 Slide projector

10

*

1 Jan 2001

Screen installations (includes screens, framing and masking equipment)

  8

*

1 Jan 2001

 

Radio broadcasting

(56100 )

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Radio broadcasting equipment:

 

 

 

 Computer automated

10

 

1 Jan 2001

 General plant

     62/3

 

1 Jan 2001

 Steel masts

40

 

1 Jan 2001

 

Television broadcasting

(56210 to 56220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Audio boards, consoles and mixers

12

*

1 Jul 2005

Audio delay units

10

*

1 Jul 2005

Audio effects units (including compression units, delay units, graphic equalisers and reverberation units)

12

*

1 Jul 2005

Automated tape library systems (incorporating robotic controls and tape drives)

10

*

1 Jul 2005

Broadcast antennas

20

*

1 Jul 2005

Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other ‘glue’ assets)

12

*

1 Jul 2005

Cameras:

 

 

 

 Portable cameras (including camcorders,   electronic field production (EFP) and electronic                             news gathering (ENG) cameras)

  8

*

1 Jul 2005

 Studio cameras

10

*

1 Jul 2005

Camera control units

10

*

1 Jul 2005

Camera lens accessories (including adapters, filters, matte boxes and stabilisers)

12

*

1 Jul 2005

Camera lenses

12

*

1 Jul 2005

Camera mounting heads

15

*

1 Jul 2005

Camera mounts (including cranes, jibs, pedestals and tripods)

25

*

1 Jul 2005

Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit)

12

*

1 Jul 2005

Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores)

10

*

1 Jul 2005

Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini-disc players and recorders)

  5

*

1 Jul 2005

Digital video effects (DVE) units - standalone

10

*

1 Jul 2005

Edit controllers (used in linear editing and audio post-production)

  8

*

1 Jul 2005

Hard disk recorders

  5

*

1 Jul 2005

Intercommunication systems

15

*

1 Jul 2005

Lighting:

 

 

 

 Portable lighting

12

*

1 Jul 2005

 Studio lighting

15

*

1 Jul 2005

Lighting control systems

10

*

1 Jul 2005

Lighting grids - fixed

40

*

1 Jul 2005

Lighting hoists

15

*

1 Jul 2005

 Microphones:

 

 

 

 Field or boom microphones

  5

*

1 Jul 2005

 Miniature or ‘lapel’ microphones

  5

*

1 Jul 2005

 Radio microphone systems (incorporating  antennas, miniature microphones, receivers and  transmitters)

  5

*

1 Jul 2005

 Studio or fixed microphones

10

*

1 Jul 2005

Microphone booms

10

*

1 Jul 2005

Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090)

 

 

 

Mobile production vehicles (excluding the assets contained within) - see Table B Motor Vehicles

 

 

 

Monitors:

 

 

 

 Audio monitors

10

*

1 Jul 2005

 Video monitors:

 

 

 

  Cathode ray tube (‘CRT’) monitors

  8

*

1 Jul 2005

  LCD and Plasma monitors

  5

*

1 Jul 2005

  Virtual monitor wall systems (including rear    projection monitor walls)

  5

*

1 Jul 2005

Non-linear editing systems (incorporating computer control, interface and hard disk system)

4

*

1 Jul 2005

Presentation automation systems

10

*

1 Jul 2005

Racks

20

*

1 Jul 2005

RF Modulation units

12

*

1 Jul 2005

Routing systems (incorporating control panels, hardware and switchers):

11

*

1 Jul 2005

Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)

 

 

 

Servers (excluding data servers)

  8

*

1 Jul 2005

Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors)

12

*

1 Jul 2005

Slow motion controllers

10

*

1 Jul 2005

Switchers (including master control, presentation and production switchers)

10

*

1 Jul 2005

Teleprompters

10

*

1 Jul 2005

Translators

15

*

1 Jul 2005

Transmission towers

40

*

1 Jul 2005

Transmitters

15

*

1 Jul 2005

Transmitting masts (for mobile production vehicles)

10

*

1 Jul 2005

Under monitor and tally display systems

10

*

1 Jul 2005

Videocassette recorders

  5

*

1 Jul 2005

Videotape players and recorders

  8

*

1 Jul 2005

 

Library and other information services

(60100 to 60200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Libraries:

 

 

 

 Circulating (all classes of books)

10

 

1 Jan 2001

 Music lending

      62/3

 

1 Jan 2001

 

 

FINANCE AND INSURANCE SERVICES

(62100 to 64200)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Banks:

 

 

 

 Demountable strongrooms

100

 

1 Jan 2001

 Portable safes

  40

 

1 Jan 2001

 Strongroom doors

100

 

1 Jan 2001

 

RENTAL, HIRING AND REAL ESTATE SERVICES

(66110 to 67200)

 

Rental and hiring services (except real estate)

(66110 to 67200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

If the asset is hired or leased to and used predominantly by a particular industry and not listed below see the entry under Table A for that industry.

 

 

 

Air Compressors:

 

 

 

Air hoses

  1

*

1 Jul 2005

Compressors – reciprocating

  7

*

1 Jul 2005

Compressors – rotary screw

10

*

1 Jul 2005

Compaction:

 

 

 

Compactors - flat plate

  8

*

1 Jul 2005

Compactors – vertical rammer

  6

*

1 Jul 2005

Concreting Assets:

 

 

 

Brick/paving saws

  5

*

1 Jul 2005

Concrete demolition saws

  3

*

1 Jul 2005

Concrete kibble buckets

15

*

1 Jul 2005

Concrete mixers

  5

*

1 Jul 2005

Concrete surface preparation assets (including floor grinders and planers)

  5

*

1 Jul 2005

Concrete  trowels (helicopter style)

10

*

1 Jul 2005

Concrete vibrators – brushcutter style

  5

*

1 Jul 2005

Concrete vibrators – shaft

  3

*

1 Jul 2005

Concrete vibrators – drive unit

  6

*

1 Jul 2005

Concrete wheeled saws

  6

*

1 Jul 2005

Generators:

 

 

 

Cables

  5

*

1 Jul 2005

Distribution boards

10

*

1 Jul 2005

Diesel

10

*

1 Jul 2005

Petrol

  5

*

1 Jul 2005

Generator with attached lighting plant

10

*

1 Jul 2005

Household assets:

 

 

 

 Clothes dryers

  5

*

1 Jan 2006

 Digital video display (DVD) players

  5

*

1 Jan 2006

 Dishwashers

  8

*

1 Jan 2006

 Evaporative coolers, portable

  5

*

1 Jan 2006

 Freezers

  6

*

1 Jan 2006

 Microwave ovens

  6

*

1 Jan 2006

 Refrigerators

  6

*

1 Jan 2006

 Stereo systems (incorporating amplifiers, cassette  players, compact disc players, radios and speakers)

  5

*

1 Jan 2006

 Surround sound systems (incorporating audio-video  receivers and speakers)

  5

*

1 Jan 2006

 Television sets

  8

*

1 Jan 2006

 Vacuum cleaners, portable

  5

*

1 Jan 2006

 Video cassette recorder systems (VCR)

  5

*

1 Jan 2006

 Washing machines

  6

*

1 Jan 2006

Power tools:

 

 

 

Chainsaws

  3

*

1 Jul 2005

Hand tools – air

  5

*

1 Jul 2005

Hand tools – battery

  4

*

1 Jul 2005

Hand tools – electric

  5

*

1 Jul 2005

Jackhammers – air

  7

*

1 Jul 2005

Jackhammers – electric

  3

*

1 Jul 2005

Nail guns – air

  3

*

1 Jul 2005

Traffic management assets:

 

 

 

Crash prevention assets:

 

 

 

 Barriers:

 

 

 

  Concrete

30

*

1 Jan 2006

  Plastic

  5

*

1 Jan 2006

 Crash attenuators (truck mounted)

10

*

1 Jan 2006

Road marking assets:

 

 

 

 < 100 litre capacity

  5

*

1 Jan 2006

 100 to 500 litre capacity

  9

*

1 Jan 2006

 > 500 litre capacity

11

*

1 Jan 2006

 Line grinders (walk behind)

  5

*

1 Jan 2006

Traffic management signs:

 

 

 

 Arrow boards

10

*

1 Jan 2006

 Speed observation signs

10

*

1 Jan 2006

 Traffic lights - mobile

10

*

1 Jan 2006

 Variable message signs

10

*

1 Jan 2006

Static signage (including safety cones, barricades, warning signs and bollards)

  3

*

1 Jan 2006

Welders:

 

 

 

Cables and handpieces

  5

*

1 Jul 2005

Diesel

10

*

1 Jul 2005

Electric

  5

*

1 Jul 2005

 

Note where the terms ‘freestanding’ and ‘fixed’ are used in entries for this industry category, they have the following meaning. Freestanding –items designed to be portable or movable. Any attachment to the premises is only for the item’s temporary stability. Fixed – annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability.

 

Residential property operators

(67110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Assets generally:

 

 

 

 Air conditioning assets (excluding ducting, pipes  and vents):

 

 

 

  Air handling units

20

*

1 Jul 2003

  Chillers:

 

 

 

   Absorption

25

*

1 Jul 2003

   Centrifugal

20

*

1 Jul 2003

   Volumetrics (including reciprocating, rotary,    screw, scroll):

 

 

 

    Air-cooled

15

*

1 Jul 2003

    Water-cooled

20

*

1 Jul 2003

  Condensing sets

15

*

1 Jul 2003

  Cooling towers

15

*

1 Jul 2003

  Damper motors (including variable air volume   box controller)

10

*

1 Jul 2003

  Fan coil units (connected to condensing set)

15

*

1 Jul 2003

  Mini split systems up to 20KW (including ceiling,  floor and high wall split system)

10

*

1 Jul 2003

  Packaged air conditioning units

15

*

1 Jul 2003

  Pumps

20

*

1 Jul 2003

  Room units

10

*

1 Jul 2003

 Ceiling fans

  5

*

1 Jul 2004

 Clocks, electric

10

*

1 Jul 2004

 Digital video display (DVD) players

  5

*

1 Jul 2004

 Door closers

10

*

1 Jul 2004

 Door stops, freestanding

10

*

1 Jul 2004

 Escalators (machinery and moving parts)

20

*

1 Jan 2003

 Evaporative coolers:

 

 

 

  Fixed (excluding ducting and vents)

20

*

1 Jul 2005

  Portable

10

*

1 Jul 2005

 Floor coverings (removable without damage):

 

 

 

  Carpet

10

 

1 Jan 2001

  Floating timber

15

*

1 Jul 2004

  Linoleum

10

 

1 Jan 2001

  Vinyl

10

 

1 Jan 2001

 Furniture, freestanding

    131/3

 

1 Jan 2001

 Garbage bins

10

*

1 Jul 2004

 Garbage compacting systems (excluding chutes)

     62/3

 

1 Jan 2001

 Generators

20

 

1 Jan 2001

 Gym assets:

 

 

 

  Cardiovascular

  5

*

1 Jul 2004

  Resistance

10

*

1 Jul 2004

 Hand dryers, electrical

10

 

1 Jan 2001

 Heaters:

 

 

 

  Fixed:

 

 

 

   Electric

15

*

1 Jul 2004

   Gas:

 

 

 

    Ducted central heating unit

20

*

1 Jul 2004

    Other

15

*

1 Jul 2004

  Freestanding

15

*

1 Jul 2004

 Hot water systems (excluding piping):

 

 

 

  Electric

12

*

1 Jul 2004

  Gas

12

*

1 Jul 2004

  Solar

15

*

1 Jul 2004

 Intercom system assets

10

*

1 Jul 2004

 Lifts (including hydraulic and traction lifts)

30

*

1 Jan 2003

 Lights:

 

 

 

  Fittings (excluding hardwired)

  5

*

1 Jul 2004

  Freestanding

  5

*

1 Jul 2004

  Shades, removable

  5

*

1 Jul 2004

 Linen

  5

*

1 Jul 2004

 Master antenna television (MATV) assets:

 

 

 

  Amplifiers

10

*

1 Jul 2004

  Modulators

10

*

1 Jul 2004

  Power sources

10

*

1 Jul 2004

 Mirrors, freestanding

15

*

1 Jul 2004

 Radios

10

 

1 Jan 2001

 Rugs

  7

*

1 Jul 2004

 Solar power generating system assets

20

*

1 Jul 2004

 Stereo systems (incorporating amplifiers, cassette  players, compact disc players, radios and speakers)

  7

*

1 Jul 2004

 Surround sound systems (incorporating audio-video  receivers and speakers)

10

*

1 Jul 2004

 Telecommunications assets:

 

 

 

  Cordless phones

  4

*

1 Jul 2004

  PABX computerised assets

10

*

1 Jul 2004

  Telephone hand sets

10

*

1 Jul 2004

 Television antennas, freestanding

  5

*

1 Jul 2004

 Television sets

10

*

1 Jul 2004

 Vacuum cleaners:

 

 

 

  Ducted:

 

 

 

   Hoses

10

*

1 Jul 2004

   Motors

10

*

1 Jul 2004

   Wands

10

*

1 Jul 2004

  Portable

10

 

1 Jan 2001

 Ventilation fans

20

*

1 Jul 2004

 Video cassette recorder systems (VCR)

  5

*

1 Jul 2004

 Water pumps

20

 

1 Jan 2001

 Window blinds, internal

10

*

1 Jul 2004`

 Window curtains

  6

*

1 Jul 2004

 Window shutters, automatic:

 

 

 

  Controls

10

*

1 Jul 2004

  Motors

10

*

1 Jul 2004

Bathroom assets:

 

 

 

 Accessories, freestanding (including shower  caddies, soap holders, toilet brushes)

  5

*

1 Jul 2004

 Exhaust fans (including light/heating)

10

*

1 Jul 2004

 Heated towel rails, electric

10

*

1 Jul 2004

 Shower curtains (excluding curtain rods and  screens)

  2

*

1 Jul 2004

 Spa bath pumps

20

*

1 Jul 2004

Fire control assets:

 

 

 

 Alarms:

 

 

 

  Heat

  6

*

1 Jul 2004

  Smoke

  6

*

1 Jul 2004

 Detection and alarm systems:

 

 

 

  Alarm bells

12

*

1 Jul 2004

  Detectors (including addressable manual call    points, heat, multi type and smoke)

20

*

1 Jul 2004

  Fire indicator panels

12

*

1 Jul 2004

 Emergency warning and intercommunication  systems (EWIS):

 

 

 

  Master emergency control panels

12

*

1 Jul 2004

  Speakers

12

*

1 Jul 2004

  Strobe lights

12

*

1 Jul 2004

  Warden intercom phone

12

*

1 Jul 2004

 Extinguishers

15

*

1 Jul 2004

 Hoses and nozzles

10

*

1 Jul 2004

 Pumps (including diesel and electric)

25

*

1 Jul 2004

 Stair pressurisation assets:

 

 

 

  A C variable speed drives

10

*

1 Jul 2004

  Pressurisation and extraction fans

25

*

1 Jul 2004

  Sensors

10

*

1 Jul 2004

Kitchen assets:

 

 

 

 Cook tops

12

*

1 Jul 2004

 Crockery

  5

*

1 Jul 2004

 Cutlery

  5

*

1 Jul 2004

 Dishwashers

10

*

1 Jul 2004

 Freezers

12

*

1 Jul 2004

 Garbage disposal units

10

*

1 Jul 2004

 Microwave ovens

10

*

1 Jul 2004

 Ovens

12

*

1 Jul 2004

 Range hoods

12

*

1 Jul 2004

 Refrigerators

12

*

1 Jul 2004

 Stoves

12

*

1 Jul 2004

 Water filters, electrical

15

*

1 Jul 2004

Laundry assets:

 

 

 

 Clothes dryers

10

*

1 Jul 2004

 Ironing boards, freestanding

  7

*

1 Jul 2004

 Irons

  5

*

1 Jul 2004

 Washing machines

10

*

1 Jul 2004

Outdoor assets:

 

 

 

 Automatic garage doors:

 

 

 

  Controls

  5

*

1 Jul 2004

  Motors

10

*

1 Jul 2004

 Barbecue assets:

 

 

 

  Fixed barbecue assets:

 

 

 

   Sliding trays and cookers

10

*

1 Jul 2004

  Freestanding barbecues

  5

*

1 Jul 2004

 Floor carpet (including artificial grass and matting)

  5

*

1 Jul 2004

 Furniture, freestanding

  5

*

1 Jul 2004

 Gardening watering installations:

 

 

 

  Control panels

  5

*

1 Jul 2004

  Pumps

  5

*

1 Jul 2004

  Timing devices

  5

*

1 Jul 2004

 Garden lights, solar

  8

*

1 Jul 2004

 Garden sheds, freestanding

15

*

1 Jul 2004

 Gates, electrical:

 

 

 

  Controls

  5

*

1 Jul 2004

  Motors

10

*

1 Jul 2004

 Operable pergola louvres:

 

 

 

  Controls

15

*

1 Jul 2004

  Motors

15

*

1 Jul 2004

 Sauna heating assets

15

*

1 Jul 2004

 Sewage treatment assets:

 

 

 

  Controls

  8

*

1 Jul 2004

  Motors

  8

*

1 Jul 2004

 Spas:

 

 

 

  Fixed spa assets:

 

 

 

   Chlorinators

12

*

1 Jul 2004

   Filtration assets (including pumps)

12

*

1 Jul 2004

   Heaters (electric or gas)

15

*

1 Jul 2004

  Freestanding spas (incorporating blowers,    controls, filters, heaters and pumps)

17

*

1 Jul 2004

 Swimming pool assets:

 

 

 

  Chlorinators

12

*

1 Jul 2004

  Cleaning assets

  7

*

1 Jul 2004

  Filtration assets (including pumps)

12

*

1 Jul 2004

  Heaters:

 

 

 

   Electric

15

*

1 Jul 2004

   Gas

15

*

1 Jul 2004

   Solar

20

*

1 Jul 2004

 Tennis court assets:

 

 

 

  Cleaners

  3

*

1 Jul 2004

  Drag brooms

  3

*

1 Jul 2004

  Nets

  5

*

1 Jul 2004

  Rollers

  3

*

1 Jul 2004

  Umpire chairs

15

*

1 Jul 2004

Security and monitoring assets:

 

 

 

 Access control systems:

 

 

 

  Code pads

  5

*

1 Jul 2004

  Door controllers

  5

*

1 Jul 2004

  Readers:

 

 

 

   Proximity

  7

*

1 Jul 2004

   Swipe card

  3

*

1 Jul 2004

 Closed circuit television systems:

 

 

 

  Cameras

  4

*

1 Jul 2004

  Monitors

  4

*

1 Jul 2004

  Recorders:

 

 

 

   Digital

  4

*

1 Jul 2004

   Time lapse

  2

*

1 Jul 2004

  Switching units (including multiplexes)

  5

*

1 Jul 2004

 Security systems:

 

 

 

  Code pads

  5

*

1 Jul 2004

  Control panels

  5

*

1 Jul 2004

  Detectors (including passive infra-red, photo    sensors and vibration)

  5

*

1 Jul 2004

  Global System for Mobiles (GSM) Units

  5

*

1 Jul 2004

  Noise makers (including bells and sirens)

  5

*

1 Jul 2004

 

Non - residential property operators

(67120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

 

 

 

 

 

PROFESSIONAL,SCIENTIFIC AND TECHNICAL SERVICES

(69100 TO 70000)

 

Surveying and mapping services

(69220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Surveyors’ instruments:

 

 

 

 Geodimeter (electronic)

10

 

1 Jan 2001

 Laser beam survey equipment

10

 

1 Jan 2001

 Levels

20

 

1 Jan 2001

 Stereoplotters (for making surveys from aerial photography etc)

10

 

1 Jan 2001

 Theodolites

20

 

1 Jan 2001

 

Veterinary services

(69700)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Veterinarians’ assets:

 

 

 

 Anaesthesia machines

10

*

1 Jan 2004

 Animal blow dryers

  5

*

1 Jan 2004

 Animal cages:

 

 

 

  Fibreglass, plastic and polyethylene cages

10

*

1 Jan 2004

  Stainless steel cages

20

*

1 Jan 2004

 Animal patient monitoring assets (including blood  pressure monitors, CO2 end-tidal monitors, ECGs  and pulse oximeters)

  7

*

1 Jan 2004

 Animal scales

  7

*

1 Jan 2004

 Dental assets:

 

 

 

  Dental units

10

*

1 Jan 2004

  Ultrasonic scalers (standalone)

10

*

1 Jan 2004

 Diagnostic assets (including ophthalmoscope,  otoscope, handles and power supply)

10

*

1 Jan 2004

 Electrocautery units

10

*

1 Jan 2004

 Electroejaculators

  6

*

1 Jan 2004

 Hydrobaths

  8

*

1 Jan 2004

 Pathology assets:

 

 

 

  Centrifuges

  5

*

1 Jan 2004

  Laboratory analysers:

 

 

 

   Electrolyte analysers

  4

*

1 Jan 2004

   Generally

  5

*

1 Jan 2004

  Microscopes

10

*

1 Jan 2004

 Surgery lights

10

*

1 Jan 2004

 Tables and tubs

20

*

1 Jan 2004

 Ultrasound systems (incorporating scanner,  transducers, integrated computer and integrated  software)

  5

*

1 Jan 2004

 X-ray assets (excluding direct radiography assets):

 

 

 

  Mobile or portable x-ray units

10

*

1 Jan 2004

  X-ray processors – automatic

10

*

1 Jan 2004

 

 

ADMINISTRATIVE AND SUPPORT SERVICES

(72110 TO 73200)

 

Building cleaning,pest control and other support services

(73110 to 73200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Arboriculture and gardening services:

 

 

 

 Blowers

  3

*

1 Jan 2004

 Brushcutters (including whipper snippers)

  2

*

1 Jan 2004

 Chainsaws (including pole pruners)

  2

*

1 Jan 2004

 Elevating work platforms

15

*

1 Jan 2004

 Hand tools (including pruner, rake, hedge  shears, loppers and tree saws)

  3

*

1 Jan 2004

 Hedge trimmers

  4

*

1 Jan 2004

 Lawn edgers (excluding brushcutters)

  4

*

1 Jan 2004

 Lawn mowers:

 

 

 

  Cylinder

  7

*

1 Jan 2004

  Push (rotary)

  2

*

1 Jan 2004

  Self propelled (rotary)

  2

*

1 Jan 2004

  Ride-ons

  5

*

1 Jan 2004

 Stump grinders

  5

*

1 Jan 2004

 Tractors

  8

*

1 Jan 2004

 Tractor attachments:

 

 

 

  Roller mowers

  4

*

1 Jan 2004

  Slashers

  4

*

1 Jan 2004

 Trailers used to carry tree and grass clippings

  5

*

1 Jan 2004

 Tree climbing assets:

 

 

 

  Climbing hardware (including carabineers,
  figure of 8 and lowering pullies)

  1

*

1 Jan 2004

  Climbing spurs

10

*

1 Jan 2004

  Friction lowering devices

10

*

1 Jan 2004

  Harness

  3

*

1 Jan 2004

  Ropes

  1

*

1 Jan 2004

 Wood chippers

  8

*

1 Jan 2004

 

 

EDUCATION AND TRAINING

(80100 to 82200)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Kindergarten furniture and play equipment

  5

 

1 Jan 2001

 

 

HEALTH CARE AND SOCIAL ASSISTANCE

(84010 to 87900)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Medical assets:

 

 

 

 Benchtop sterilisers

  5

*

1 Jul 2003

 Benchtop ultrasonic cleaners

  7

*

1 Jul 2003

 Clinical furniture

10

*

1 Jul 2003

 X-Ray viewers

10

*

1 Jul 2003

 

Hospitals

(84010 to 84020)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

 

Dental services

(85310)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Dentists’ assets:

 

 

 

 Air abrasion units

10

*

1 Jul 2003

 Air compressors

10

*

1 Jul 2003

 Amalgamators

  7

*

1 Jul 2003

 Amalgam separators

  7

*

1 Jul 2003

 Computerised (CAD/CAM) ceramic restoration  systems:

 

 

 

  Imaging units

  7

*

1 Jul 2003

  Milling units

  5

*

1 Jul 2003

 Curing lights (halogen)

  5

*

1 Jul 2003

 Dental chairs

10

*

1 Jul 2003

 Dental instruments:

 

 

 

  Hand-held manually operated instruments

  3

*

1 Jul 2003

  Handpieces (driven by compressed air, compressed gas or electricity)

  3

*

1 Jul 2003

 Dental lasers:

 

 

 

  Hard tissue and soft tissue lasers

  7

*

1 Jul 2003

  Soft tissue and whitening lasers

  7

*

1 Jul 2003

  Soft tissue lasers

10

*

1 Jul 2003

 Dental loupes

10

*

1 Jul 2003

 Dental operating lights

10

*

1 Jul 2003

 Dental units

10

*

1 Jul 2003

 Dental x-ray assets:

 

 

 

  Conventional x-ray film systems (incorporating control box, swing arm and x-ray head but excluding OPG systems)

15

*

1 Jul 2003

  Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems)

  7

*

1 Jul 2003

  Intra-oral x-ray film processors

10

*

1 Jul 2003

 Handpiece cleaners

5

*

1 Jul 2003

 Intra-oral camera systems (incorporating camera and integrated processor/docking station)

  7

*

1 Jul 2003

 Nitrous oxide sedation units

20

*

1 Jul 2003

 Oral surgical motors

  5

*

1 Jul 2003

 Suction units

10

*

1 Jul 2003

 Ultrasonic scalers (standalone)

10

*

1 Jul 2003

 

Optometry and optical dispensing

(85320)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Optical assets:

 

 

 

 Automatic refractometers/keratometers

  5

*

1 Jan 2004

 Cameras (including anterior segment cameras,  retinal cameras, fundus cameras):

 

 

 

  Analogue

  8

*

1 Jan 2004

  Digital

  4

*

1 Jan 2004

 Colour vision testers (automated)

  8

*

1 Jan 2004

 Corneal topography systems

  5

*

1 Jan 2004

 Examination chairs

10

*

1 Jan 2004

 Glaucoma diagnostic assets (including ocular  coherence tomographs (OCT), scanning laser  ophthalmoscopes and scanning laser polarimeters)

  5

*

1 Jan 2004

 Keratometers (Ophthalmometers):

 

 

 

  Automated

  5

*

1 Jan 2004

  Manual

12

*

1 Jan 2004

 Ophthalmic surgery assets:

 

 

 

  Microkeratome

  3

*

1 Jan 2004

  Ophthalmic cryo surgery systems

  5

*

1 Jan 2004

  Ophthalmic diathermy surgery systems

  5

*

1 Jan 2004

  Ophthalmic lasers:

 

 

 

   Non-refractive

10

*

1 Jan 2004

   Refractive (including eye  tracking systems)

  4

*

1 Jan 2004

  Phacoemulsification systems

  4

*

1 Jan 2004

  Pupillometers (used for refractive surgery)

  5

*

1 Jan 2004

  Vitrectomy systems

  4

*

1 Jan 2004

  Wave front analysers

  4

*

1 Jan 2004

 Ophthalmic viewers

  5

*

1 Jan 2004

 Ophthalmoscopes:

 

 

 

  Direct (including power supply)

  8

*

1 Jan 2004

  Indirect

  9

*

1 Jan 2004

 Optical dispensing assets – see Photographic,  optical and ophthalmic equipment manufacturing  (24110)

 

 

 

 Refraction units (including examination chair,  instrument arms, table and light source)

10

*

1 Jan 2004

 Refractometers (automated)

  5

*

1 Jan 2004

 Slit lamp biomicroscopes:

 

 

 

  Hand-held

  9

*

1 Jan 2004

  Mounted

12

*

1 Jan 2004

 Telemedicine digital imaging systems (excluding the  imaging device)

  4

*

1 Jan 2004

 Tonometers:

 

 

 

  Contact tonometers:

 

 

 

   Applanation:

 

 

 

    Hand-held

  6

*

1 Jan 2004

    Mounted

  8

*

1 Jan 2004

   Electronic

  6

*

1 Jan 2004

  Non-contact tonometers:

 

 

 

   Hand-held

  5

*

1 Jan 2004

   Table mounted

  8

*

1 Jan 2004

 Trial lens sets

20

*

1 Jan 2004

 Ultrasound diagnostic assets (including A-scan  biometers, A/B scan biometers, B-scan biometers,  Laser interference biometers, Pachymeters and               Ultrasound biomicroscopes – UBM)

  5

*

1 Jan 2004

 Visual acuity testing assets:

 

 

 

  Automated vision testers

  6

*

1 Jan 2004

  Manual vision testers (phoropters)

12

*

1 Jan 2004

  Visual acuity charts (illuminated)

10

*

1 Jan 2004

  Visual acuity chart projectors (automated)

  8

*

1 Jan 2004

 Visual field testing assets (perimeters) – automated

  5

*

1 Jan 2004

 

Pathologist and other pathology

(85202 and 85209)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

 

Podiatry services

(85399)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Podiatrists’ assets:

 

 

 

 Computerised orthoses manufacturing assets:

 

 

 

  Contact pin digitisers

  7

*

1 Jul 2003

  Carving mills

  7

*

1 Jul 2003

 Doppler vascularscopes

  5

*

1 Jul 2003

 Electric nail drills:

 

 

 

  Dust extraction drills

  7

*

1 Jul 2003

  Portable dust extraction drills

  5

*

1 Jul 2003

  Water and alcohol based spray drills

  4

*

1 Jul 2003

 Examination/magnifying lamps

10

*

1 Jul 2003

 Footrests

10

*

1 Jul 2003

 Gait analysis assets:

 

 

 

  Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software)

  4

*

1 Jul 2003

  Non-computerised:

 

 

 

   Treadmills

10

*

1 Jul 2003

   Video cameras

  5

*

1 Jul 2003

   Video monitors and video recorders

  7

*

1 Jul 2003

 Orthotic benchtop grinders

  6

*

1 Jul 2003

 Patient chairs

12

*

1 Jul 2003

 Podiatric instruments

  3

*

1 Jul 2003

 Vacuum presses

  3

*

1 Jul 2003

 Vascular neurological assessment assets:

 

 

 

  Monofilaments

  2

*

1 Jul 2003

  Tuning forks

10

*

1 Jul 2003

 

Radiology and diagnostic imaging services

(85201, 85203 and 85209)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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, 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, suspensions, tube column and x-ray tube)

10

*

1 Jul 2002

 

Specialist medical services n.e.c

(85129)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Neurologists’ assets:

 

 

 

 Electroencephalography (EEG) systems (incorporating electrodes, amplifier, integrated software and integrated computer)

  5

*

1 Jul 2003

 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computer)

  5

*

1 Jul 2003

Thoracic physicians’ assets:

 

 

 

 Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computer)

  7

*

1 Jul 2003

 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems

  7

*

1 Jul 2003

 Lung function analysis exercise systems (incorporating flow sensors, treadmill or ergometer, ECG, pulse oximeter, integrated software and integrated computer)

  7

*

1 Jul 2003

 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computer)

  7

*

1 Jul 2003

 Spirometers

  7

*

1 Jul 2003

 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitor, integrated carbon dioxide monitor, integrated pulse oximeters, integrated computer and integrated software)

  7

*

1 Jul 2003

 

Nursing home operation

(86011)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Beds:

 

 

 

 Electronic

  7

*

1 Jul 2004

 Mechanical

10

*

1 Jul 2004

Bedside cabinets/lockers, carts and poles and overbed tables

10

*

1 Jul 2004

Commodes

10

*

1 Jul 2004

Nurse call systems

  7

*

1 Jul 2004

Pan flushers

10

*

1 Jul 2004

Patient hoists and lifters

10

*

1 Jul 2004

Patient monitoring assets

  7

*

1 Jul 2004

Patient scales

10

*

1 Jul 2004

Shower chairs

  7

*

1 Jul 2004

Trolleys

10

*

1 Jul 2004

Wheelchairs

10

*

1 Jul 2004

 

 

ARTS AND RECREATION SERVICES

(89100 to 92099)

 

Heritage activities

(89100 to 89220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Museum displays in aircraft/war museums

100

 

1 Jan 2001

Parks and gardens:

 

 

 

 Lion park:

 

 

 

  Animal cages and sheds

20

 

1 Jan 2001

  Animal huts

10

 

1 Jan 2001

 Planetarium dome

    331/3

 

1 Jan 2001

 Sea life centre:

 

 

 

  Fibreglass aquarium tanks

20

 

1 Jan 2001

  Ketch

    131/3

 

1 Jan 2001

  TV audio system

10

 

1 Jan 2001

 

Creative and performing arts activities

(90010 to 90030 )

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Theatre equipment:

 

 

 

 Accessories (theatrical – wigs, costumes, etc)

  5

 

1 Jan 2001

 

Sport, gambling and recreation services

(91110 to 92099)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Amusement machines and equipment:

 

 

 

 Coin-operated amusement machines:

 

 

 

  Children’s rides

  5

*

1 Jul 2001

  Convertible video game/simulator (cabinet)

     51/2

*

1 Jul 2001

  Dedicated video game/simulator

     31/2

*

1 Jul 2001

  Interchangeable video game kit

  1

*

1 Jul 2001

  Juke box (compact disc)

10

*

1 Jul 2001

  Photo-image machines

     31/2

*

1 Jul 2001

  Pinball machines

     31/2

*

1 Jul 2001

  Pool/Billiard tables

10

*

1 Jul 2001

  Redemption games (prizes/tickets)

     51/2

*

1 Jul 2001

  Table games (including air hockey, soccer, etc.)

     51/2

*

1 Jul 2001

 Billiard tables

40

 

1 Jan 2001

 Rides and devices (fixed or mobile):

 

 

 

  Chair-o-planes

15

*

1 Jan 2002

  Children’s indoor soft playgrounds

  5

*

1 Jan 2002

  Children’s rides (designed for the carriage of children less than 8 years old)

15

*

1 Jan 2002

  Ferris wheels

25

*

1 Jan 2002

  Free falls (including giant drop and tower of terror)

25

*

1 Jan 2002

  Inflatables (including jumping castles)

  5

*

1 Jan 2002

  Overhead transit devices (including chair lifts and cabin lifts)

25

*

1 Jan 2002

  Roller coasters:

 

 

 

    Non-powered (including corkscrew loop,  looping coasters and mini roller coasters –  wild cat, madmouse)

25

*

1 Jan 2002

    Powered (including tornado)

15

*

1 Jan 2002

  Round rides with or without additional motions (including merry-go-rounds)

15

*

1 Jan 2002

  Self-drive non-powered gravity rides (including toboggans and bob-sleds):

 

 

 

    Track

20

*

1 Jan 2002

    Vehicle

  5

*

1 Jan 2002

  Self-drive powered rides (including dodgems and go-karts):

 

 

 

    Track

15

*

1 Jan 2002

    Vehicle

  5

*

1 Jan 2002

  Simulators

10

*

1 Jan 2002

  Swinging rides (including pirate ship, spaceloop, and rainbow)

15

*

1 Jan 2002

  Trains, tracked or trackless (including tractor trains and miniature railways)

10

*

1 Jan 2002

  Water rides

20

*

1 Jan 2002

  Water slides ‘gravity powered’

20

*

1 Jan 2002

Bowling centres (plant and equipment):

 

 

 

 Bowling alleys (timber – including ball return tracks, gutters, pit signals and terminals)

    131/3

 

1 Jan 2001

 Bowling balls

  5

 

1 Jan 2001

 Masking units

10

 

1 Jan 2001

 Pin setters and pin spotters

10

 

1 Jan 2001

 Other equipment

    131/3

 

1 Jan 2001

Golf courses (miniature):

 

 

 

 Lighting plant, electric motors, moving parts

20

 

1 Jan 2001

 Lighting standards

40

 

1 Jan 2001

 Carpets on stairways

  3

 

1 Jan 2001

Gymnasium equipment

10

 

1 Jan 2001

Marina operation:

 

 

 

 Boat cradles

10

*

1 Jul 2002

 Boat storage racks

10

*

1 Jul 2002

 Forklifts

11

*

1 Jul 2002

 Marina – wet berths (incorporating piling, decking and floating pontoons)

20

*

1 Jul 2002

 Mooring buoys

10

*

1 Jul 2002

 Travel lifts

15

*

1 Jul 2002

Poker machines

  5

 

1 Jan 2001

Racehorses

10

 

1 Jan 2001

Racing cars

  2

 

1 Jan 2001

Shuffle boards

10

 

1 Jan 2001

Skating rink plant:

 

 

 

 Fittings (open air)

20

 

1 Jan 2001

 General freezing plant and equipment

    131/3

 

1 Jan 2001

 Hired ice skating boots

  5

 

1 Jan 2001

 Roller skates

  5

 

1 Jan 2001

 Surface (synthetic panels)

10

 

1 Jan 2001

Ski equipment (skis, boots and stocks for hiring to public)

  3

 

1 Jan 2001

Ski maintenance machine

    131/3

 

1 Jan 2001

Space theatre dome

    331/3

 

1 Jan 2001

Tennis court surface:

 

 

 

 Bitumen

20

 

1 Jan 2001

 Plexipave

20

 

1 Jan 2001

 Synthetic lawn

10

 

1 Jan 2001

Totalisator:

 

 

 

 Computer equipment

10

 

1 Jan 2001

 Ancillary equipment (eg ticket issuing machines)

    131/3

 

1 Jan 2001

Trampolines

10

 

1 Jan 2001

 

 

OTHER SERVICES

(94110 to 96030)

 

Automative repair and maintenance

(94110 to 94199)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Motor garage equipment:

 

 

 

 Automatic car-washing machines

      62/3

 

1 Jan 2001

 Automotive parts cleaner:

 

 

 

  Pump

  4

 

1 Jan 2001

  Drum

10

 

1 Jan 2001

 Drums

  4

 

1 Jan 2001

 Kerbside tanks

10

 

1 Jan 2001

 Motor vehicle repairing plant and machinery

10

 

1 Jan 2001

 Self-service pump installations (comprising pump and coin unit)

10

 

1 Jan 2001

 Trade utensils (including sales and garage equipment)

    131/3

 

1 Jan 2001

 

Personal and other services

(95110 to 95291)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Cleaners’ plant:

 

 

 

 Electronic floor polishers

10

 

1 Jan 2001

Dry cleaning plant

10

 

1 Jan 2001

Funeral directors’ plant

20

 

1 Jan 2001

Hairdressers’ plant (including, partitions, cubicles, neon lighting tubes and wash basins)

20

 

1 Jan 2001

Laundry plant:

 

 

 

 General plant

10

 

1 Jan 2001

 Washing machines

     62/3

 

1 Jan 2001

Photographers’ plant:

 

 

 

 Automatic film processing machine

     62/3

 

1 Jan 2001

 Cameras:

 

 

 

  Used for street photography

  4

 

1 Jan 2001

  Other (including lenses, electronic flash units, enlargers, etc.)

10

 

1 Jan 2001

 Dark rooms (demountable – not integral part of building)

20

 

1 Jan 2001

Photo engraving plant:

 

 

 

 Automatic (dark room) cameras

10

 

1 Jan 2001

 Power operated proofing presses

    131/3

 

1 Jan 2001

 General plant

20

 

1 Jan 2001

 Powderless etching machines

10

 

1 Jan 2001

Photo lab (one – hour service)

10

 

1 Jan 2001

Video recorder or equipment hiring

     62/3

 

1 Jan 2001

Video tapes and games hiring

      ½

*

1 Jan 2001