Commonwealth Coat of Arms of Australia

Income Tax (Effective Life of Depreciating Assets) Determination 2015

made under subsection 40-100(1) of the

Income Tax Assessment Act 1997

Compilation No. 7

Compilation date: 1 July 2021

Includes amendments up to: F2021L00908

Registered: 14 July 2021

About this compilation

This compilation

This is a compilation of the Income Tax (Effective Life of Depreciating Assets) Determination 2015 that shows the text of the law as amended and in force on 1 July 2021 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

1  Name of Determination

4  Effective Life of Depreciating Assets

5  Definitions – meaning of symbols used in Tables A and B

Schedule 

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

  This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015.

 (1) For subsection 40-100(1) of the Income Tax Assessment Act 1997, the effective life of depreciating assets is specified in Tables A and B.

 (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows:

 (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset;

 (b) if the asset:

 (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but

 (ii) satisfies the general description of asset used in the functional process of that industry —

  its effective life is the life specified in Table A for that class of asset;

 (c) if:

 (i) paragraphs (a) and (b) do not apply to the asset; and

 (ii) the asset corresponds to a description in Table B —

   its effective life is the life specified with that description.

Note: Table A is intended to describe assets:

• that are peculiar to a particular industry; or

• for which a particular effective life is appropriate because of the way in which a particular industry uses the asset.

 The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes.

 (3) If:

 (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and

 (b) the asset corresponds to a description in Table B—

the effective life of the asset is the life specified with that description.

Note: If Tables A and B are not used, or cannot be used because:

• the asset is not used in an industry specified in Table A; and

• Table B has no description that corresponds to the asset —

 the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997.

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

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

Schedule

Table A as at 1 July 2021

Effective lives (Industry categories)

 

AGRICULTURE, FORESTRY AND FISHING

(01110 to 05290)

 

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

All terrain vehicles (ATVs) used in primary production activities

5

*

1 Jul 2007

Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos)

20

*

1 Jul 2006

Fences (excluding stockyard, pen and portable fences):  Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair:

 

 

 

 General (incorporating anchor assemblies,  intermediate posts, rails, wires, wire mesh and  droppers)

30

*

1 Jul 2008

 Electric

20

*

1 Jul 2008

Fence energisers for electric fences:

 

 

 

 Mains power

10

*

1 Jul 2008

 Portable

5

*

1 Jul 2008

Fertigation systems:

 

 

 

 Pumps

3

*

1 Jul 2008

 Tanks

10

*

1 Jul 2008

Grading and packing line assets used on farm:

 

 

 

 Banana assets:

 

 

 

  Air rams

3

*

1 Jul 2008

  Bunch lines

10

*

1 Jul 2008

  Choppers/mulchers

8

*

1 Jul 2008

  Rails (including points)

15

*

1 Jul 2008

  Scrap conveyors

5

*

1 Jul 2008

  Tops

8

*

1 Jul 2008

  Water troughs

10

*

1 Jul 2008

 Coffee assets:

 

 

 

  Dryers

15

*

1 Jul 2008

  Fermentation tanks

10

*

1 Jul 2008

  Hullers

12

*

1 Jul 2008

  Processors (including pulpers)

10

*

1 Jul 2008

  Washers/separators

10

*

1 Jul 2008

 General assets:

 

 

 

  Bin tippers

15

*

1 Jul 2008

  Conveyors (including elevators)

10

*

1 Jul 2008

  Drying tunnels

15

*

1 Jul 2008

  Fungicide units

12

*

1 Jul 2008

  Receival hoppers (including water dumps)

15

*

1 Jul 2008

  Tables (including packing and sorting tables)

15

*

1 Jul 2008

  Washing assets (including brush and barrel washers)

10

*

1 Jul 2008

  Waxing assets

12

*

1 Jul 2008

 Graders:

 

 

 

  Electronic

10

*

1 Jul 2008

  Mechanical

15

*

1 Jul 2008

  Optical

8

*

1 Jul 2008

 Labelling assets:

 

 

 

  Labelling applicators (including in line labellers)

8

*

1 Jul 2008

  Labelling guns

3

*

1 Jul 2008

 Olive oil processing assets – see Table A Oil and  fat manufacturing (11500)

 

 

 

 Packing assets (including bagging and wrapping  machines)

10

*

1 Jul 2008

 Scales (excluding platform scales)

5

*

1 Jul 2008

 Tree nut assets:

 

 

 

  De‑husking units

8

*

1 Jul 2008

  Drying silos

20

*

1 Jul 2008

  Trommels

15

*

1 Jul 2008

Livestock grids

40

*

1 Jul 2008

Motorcycles used in primary production activities

5

*

1 Jul 2007

Post drivers/hole diggers

10

*

1 Jul 2008

Protective structures (including shade houses and netting constructions)

20

*

1 Jul 2006

Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds)

40

*

1 Jan 2007

Tractors

12

*#

1 Jul 2007

Water assets:

 

 

 

 Bores

30

*

1 Jul 2008

 Dams (including earth or rock fill and turkey nests)

40

*

1 Jul 2008

 Dam liners and covers

20

*

1 Jul 2008

 Effluent channels

40

*

1 Jul 2008

 Effluent recycle tanks

12

*

1 Jul 2008

 Effluent sedimentation ponds

40

*

1 Jul 2008

 Irrigation assets:

 

 

 

  Drip, micro spray or mini sprinkler systems: 

 

 

 

   Above ground polyethylene (PE) pipes

10

*

1 Jul 2008

   Drippers, micro sprays and mini sprinklers

5

*

1 Jul 2008

   Control systems

10

*

1 Jul 2008

   Filtration systems

15

*

1 Jul 2008

   Pumps

12

*

1 Jul 2008

   Variable speed drives (VSDs)

15

*

1 Jul 2008

  Irrigation earth channels

40

*

1 Jul 2008

  Irrigators (including centre pivot, lateral and travelling guns):

 

 

 

   Fresh water

20

*

1 Jul 2008

   Effluent

10

*

1 Jul 2008

 Pumps:

 

 

 

  Bore pumps, effluent and manure pumps

7

*

1 Jul 2008

  Other

12

*

1 Jul 2008

 Water mains:

 

 

 

  Aluminium

20

*

1 Jul 2008

  Galvanised steel

25

*

1 Jul 2008

  Polyethylene (PE)

20

*

1 Jul 2008

  Polyvinylchloride (PVC)

30

*

1 Jul 2008

 Water tanks:

 

 

 

  Concrete

30

*

1 Jul 2008

  Galvanised steel

25

*

1 Jul 2008

  Polyethylene (PE)

15

*

1 Jul 2008

 Water troughs:

 

 

 

  Concrete

25

*

1 Jul 2008

  Galvanised steel

15

*

1 Jul 2008

  Polyethylene (PE)

10

*

1 Jul 2008

 Windmills

30

*

1 Jul 2008

Water pressure cleaners

5

*

1 Jul 2008

 

Agriculture

(01110 to 01990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Bridges (wooden)

20

 

1 Jan 2001

Grain, cotton, peanut and rice assets:

 

 

 

 Chemical spraying assets:

 

 

 

 Generally (including broad acre trailed or linkage boom and utility)

10

*

1 Jan 2007

  Self-propelled

8

*

1 Jan 2007

 General assets:

 

 

 

  Aeration assets:

 

 

 

   Controllers

10

*

1 Jan 2007

   Kits

15

*

1 Jan 2007

  Augers (including conveyors)

15

*

1 Jan 2007

  Dryers

20

*

1 Jan 2007

  Moisture meters

5

*

1 Jan 2007

  Mulchers

10

*

1 Jan 2007

  Peanut pre-cleaners

10

*

1 Jan 2007

  Slashers

7

*

1 Jan 2007

 Harvesting assets:

 

 

 

  Boll buggies

15

*

1 Jan 2007

  Chaser bins

15

*

1 Jan 2007

  Combine harvesters

12

*#

1 Jul 2007

  Cotton picker/strippers

10

*#

1 Jul 2007

  Field bins

20

*

1 Jan 2007

  Fuel trailers

15

*

1 Jan 2007

  Module builders

15

*

1 Jan 2007

  Module tarpaulins

5

*

1 Jan 2007

  Peanut diggers (including peanut pullers)

10

*#

1 Jan 2007

  Peanut threshers

12

*#

1 Jul 2007

 Precision farming assets (including GPS,  controllers, lightbars, variable rate technology  assets, but excluding hydraulic automated steering)

5

*

1 Jan 2007

 Seeding and fertilizing assets:

 

 

 

  Fertilizer spreaders (including linkage and trailed)

10

*

1 Jan 2007

  Planters (including bar, box, combined seeders, precision planters and row crop planters)

15

*

1 Jan 2007

  Seed and fertilizer bins

15

*

1 Jan 2007

 Tillage assets:

 

 

 

  Generally

15

*

1 Jan 2007

  Harrows

5

*

1 Jan 2007

  Laser controlled scraping assets:

 

 

 

   Buckets

10

*

1 Jan 2007

   Transmitters

7

*

1 Jan 2007

  Rippers

10

*

1 Jan 2007

Harvesters/sweepers

62/3

#

1 Jan 2001

Hay and foraging assets:

 

 

 

 Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs)

12

*

1 Jan 2007

 Balers

10

*

1 Jan 2007

 Bale wrappers

10

*

1 Jan 2007

 Baler and wrappers

10

*

1 Jan 2007

 Forage harvesters

10

*#

1 Jul 2007

 Hay rakes (including finger wheel, rotary and  parallel)

10

*

1 Jan 2007

 Moisture probes

5

*

1 Jan 2007

 Mower conditioners:

 

 

 

  Self-propelled:

 

 

 

   Attachments

8

*

1 Jan 2007

   Prime movers

12

*

1 Jan 2007

  Trailed

8

*

1 Jan 2007

 Super conditioners (hay re-conditioners)

8

*

1 Jan 2007

 Tedders

10

*

1 Jan 2007

 Trailed bale handling assets:

 

 

 

  Big square bale stackers

10

*

1 Jan 2007

  Generally (including accumulators and bale carriers)

15

*

1 Jan 2007

 Windrowers:

 

 

 

  Self-propelled:

 

 

 

   Attachments

8

*

1 Jan 2007

   Prime movers

12

*

1 Jan 2007

  Trailed

8

*

1 Jan 2007

Hop growers’ plant:

 

 

 

 Hop picking machines

131/3

 

1 Jan 2001

 Kilns

20

 

1 Jan 2001

Levee banks and revetments

40

 

1 Jan 2001

Silos:

 

 

 

 Ancillary equipment

20

 

1 Jan 2001

 Grain (metal)

30

*

1 Jul 2001

Trellis

20

 

1 Jan 2001

 

Nursery and floriculture production

(01110 to 01150)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Chemical spraying assets:

 

 

 

 Generally (including broad acre trailed or linkage  boom and utility)

10

*

1 Jul 2006

Environmental control assets:

 

 

 

 Boilers (including piping)

20

*

1 Jul 2006

 Control systems

10

*

1 Jul 2006

 Evaporative coolers

10

*

1 Jul 2006

 Heating assets

10

*

1 Jul 2006

 Instruments (including sensors)

10

*

1 Jul 2006

 Retractable screens

8

*

1 Jul 2006

 Ventilation fans

5

*

1 Jul 2006

Fertigation system assets (incorporating control systems, pumps and tanks)

10

*

1 Jul 2006

General assets:

 

 

 

 Bins and pallets

5

*

1 Jul 2006

 Fertiliser spreaders

10

*

1 Jul 2006

 Fumigation assets

5

*

1 Jul 2006

 Pasteurisation assets:

 

 

 

  Pasteurisation rooms

20

*

1 Jul 2006

  Steam boilers

15

*

1 Jul 2006

 Racks

15

*

1 Jul 2006

 Ride on mowers

5

*

1 Jul 2006

 Refrigeration assets:

 

 

 

  Insulation panels used in cool rooms

40

*

1 Jul 2006

  Refrigeration generally

10

*

1 Jul 2006

 Trailers

15

*

1 Jul 2006

 Trolleys

15

*

1 Jul 2006

 Weed mats

5

*

1 Jul 2006

Harvesting assets:

 

 

 

 Bed lifters and diggers

10

*

1 Jul 2006

 Tree spades

15

*#

1 Jul 2006

Packaging assets:

 

 

 

 Bunching and bundling machines

15

*

1 Jul 2006

 Deleafers

15

*

1 Jul 2006

 Grading machines

15

*

1 Jul 2006

Planting assets:

 

 

 

 Benches and tables

10

*

1 Jul 2006

 Conveyors

15

*

1 Jul 2006

 Dibblers and seeders

15

*

1 Jul 2006

 Hoppers

15

*

1 Jul 2006

 Pot, punnet and tray dispensers

12

*

1 Jul 2006

 Potting machines (including pot and bag fillers)

10

*

1 Jul 2006

 Soil elevators

10

*

1 Jul 2006

 Soil mixers

10

*

1 Jul 2006

 Transplanters (plugs and seedlings)

8

*

1 Jul 2006

 Tray and punnet fillers

10

*

1 Jul 2006

 Tray washers

15

*

1 Jul 2006

 Vermiculite dispensers and coverers

15

*

1 Jul 2006

Propagation assets:

 

 

 

 Heated propagators

10

*

1 Jul 2006

 Seedling and punnet trays, reusable

3

*

1 Jul 2006

Turf growing assets:

 

 

 

 Chemical spraying assets:

 

 

 

  Generally (including broad acre trailed or linkage boom and utility)

10

*

1 Jul 2006

 Fertiliser spreaders

10

*

1 Jul 2006

 Field top makers

10

*

1 Jul 2006

 Land planes

25

*

1 Jul 2006

 Line planters

10

*

1 Jul 2006

 Mowers (including reel and rotary mowers)

10

*

1 Jul 2006

 Net layers

10

*

1 Jul 2006

 Power harrows

10

*

1 Jul 2006

 Roll layers

10

*

1 Jul 2006

 Soil aerators

10

*

1 Jul 2006

 Trailers

15

*

1 Jul 2006

 Turf harvesters (including pedestrian and tractor  mounted harvesters)

10

*#

1 Jul 2006

 Turf rollers

15

*

1 Jul 2006

 Turf seeders

15

*

1 Jul 2006

 Turf vacuums

10

*

1 Jul 2006

 

Mushroom growing

(01210)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting)

10

*

1 Jul 2008

Boilers (used for humidification and pasteurisation)

10

*

1 Jul 2008

Casing machines (includes casing mixers)

10

*

1 Jul 2008

Compost phase 1 assets:

 

 

 

 Bunkers

10

*

1 Jul 2008

 Machinery (including forklifts, front end loaders,  bunker fillers and pre‑wet turners)

4

*

1 Jul 2008

 Protective structures

10

*

1 Jul 2008

 Pumps

3

*

1 Jul 2008

Control systems (excluding personal computers)

10

*

1 Jul 2008

Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers)

10

*

1 Jul 2008

Growing systems:

 

 

 

 Shelves:

 

 

 

  Aluminium

15

*

1 Jul 2008

  Other materials

10

*

1 Jul 2008

 Trays:

 

 

 

  Wood

5

*

1 Jul 2008

Mushroom graders

5

*

1 Jul 2008

Sheds

40

*

1 Jul 2008

Slicing machines

5

*

1 Jul 2008

Spawning machines (including supplement machines)

12

*

1 Jul 2008

Trolleys

10

*

1 Jul 2008

Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls):

 

 

 

 Growing

15

*

1 Jul 2008

 Peak heat and spawn running

10

*

1 Jul 2008

Vacuum coolers

10

*

1 Jul 2008

Weighing machines

10

*

1 Jul 2008

 

Vegetable growing (under cover)

(01220)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Hydroponic growing assets (including cut flower growing):

 

 

 

 Hanging gutters

10

*

1 Jul 2007

 Troughs

10

*

1 Jul 2007

Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150)

 

 

 

 

Vegetable growing (outdoors) and sugar cane growing

(01230 and 01510)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Chemical spraying assets:

 

 

 

 Generally

10

*

1 Jul 2007

 Self‑propelled

8

*

1 Jul 2007

Fertiliser spreaders:

 

 

 

 Generally

10

*

1 Jul 2007

 Spinner

5

*

1 Jul 2007

General assets:

 

 

 

 Bins:

 

 

 

  Plastic

10

*

1 Jul 2007

  Timber

5

*

1 Jul 2007

 Mulch layers

12

*

1 Jul 2007

 Mulch lifters

12

*

1 Jul 2007

 Mulchers

8

*

1 Jul 2007

 Rakes (eg cane trash rakes)

10

*

1 Jul 2007

 Slashers

8

*

1 Jul 2007

Harvesting assets:

 

 

 

 Cane haul out bins

12

*

1 Jul 2007

 Harvesters (including cane, carrot, onion, potato and  tomato)

10

*#

1 Jul 2007

 Harvesting aids (incorporating trailers and conveyor  belts)

15

*

1 Jul 2007

 Onion lifters

10

*#

1 Jul 2007

 Trailers

15

*

1 Jul 2007

 Windrowers (including potato diggers, onion and  potato windrowers)

10

*#

1 Jul 2007

Pea‑viners, pea cleaners, vine and straw conveyors

10

*

1 Jul 2016

Planting assets:

 

 

 

 Billet planters

12

*

1 Jul 2007

 Potato cutters

15

*

1 Jul 2007

 Potato planters

10

*

1 Jul 2007

 Precision seeders

10

*

1 Jul 2007

 Transplanters:

 

 

 

  Automated

7

*

1 Jul 2007

  Manual

10

*

1 Jul 2007

Tillage assets: 

 

 

 

 Generally

15

*

1 Jul 2007

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

8

*

1 Jul 2007

Trellising assets:

 

 

 

 Stake drivers

12

*

1 Jul 2007

 Stake pullers

12

*

1 Jul 2007

 Trellising (incorporating stakes and wire)

5

*

1 Jul 2007

 Wire winders

15

*

1 Jul 2007

 

Fruit and tree nut growing

(01310 to 01370, 01390 and 01590)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Coffee, olive and tree nut growing assets:

 

 

 

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

10

*

1 Jul 2007

 Cleaning and mulching assets:

 

 

 

  Blowers

10

*

1 Jul 2007

  Mowers (including zero turn and ride on)

8

*

1 Jul 2007

  Mulchers

8

*

1 Jul 2007

  Slashers

10

*

1 Jul 2007

  Sweeper attachments

10

*

1 Jul 2007

 Fertiliser spreaders

10

*

1 Jul 2007

 General assets:

 

 

 

  Bins:

 

 

 

   Plastic

10

*

1 Jul 2007

   Timber

5

*

1 Jul 2007

  Stakes (including trellising)

3

*

1 Jul 2007

 Harvesting assets:

 

 

 

  Bankouts (almonds)

15

*

1 Jul 2007

  Catcher nets

10

*

1 Jul 2007

  Elevators (almonds)

12

*

1 Jul 2007

  Harvesters:

 

 

 

   Coffee

10

*#

1 Jul 2007

   Harvesting pole rakes

5

*

1 Jul 2007

   Olive

10

*#

1 Jul 2007

   Nuts:

 

 

 

    Generally

10

*#

1 Jul 2007

    Macadamia mower mounted

8

*

1 Jul 2007

    Pick ups (eg almonds)

12

*#

1 Jul 2007

    Sweepers

12

*#

1 Jul 2007

    Tree shakers

10

*#

1 Jul 2007

   Reservoir carts (almonds)

15

*

1 Jul 2007

   Trailers

15

*

1 Jul 2007

 Pruning assets:

 

 

 

  Chainsaws (Chain saws)

5

*

1 Jul 2007

  Electric hand pruners

3

*

1 Jul 2007

  Manual hand pruners

2

*

1 Jul 2007

  Pneumatic pruners:

 

 

 

   Compressor

10

*

1 Jul 2007

   Hand tools

5

*

1 Jul 2007

Fruit growing assets:

 

 

 

 Cleaning and mulching assets:

 

 

 

  Mowers (including zero turn and ride on)

8

*

1 Jul 2008

  Mulchers

6

*

1 Jul 2008

  Slashers

8

*

1 Jul 2008

  Sweeper attachments

10

*

1 Jul 2008

 Crop protection assets:

 

 

 

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

15

*

1 Jul 2008

  Banana bagging machines

10

*

1 Jul 2008

  Banana ripening bags

3

*

1 Jul 2008

  Sprayers

10

*

1 Jul 2008

  Temporary bird netting

5

*

1 Jul 2008

  Under vine weeder

10

*

1 Jul 2008

  Vine covers

3

*

1 Jul 2008

 Dried fruit assets:

 

 

 

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

15

*

1 Jul 2008

  Drying sheets (including ground sheets)

10

*

1 Jul 2008

  Trays

10

*

1 Jul 2008

 Fertilising assets:

 

 

 

  Fertigation systems:

 

 

 

   Pumps

3

*

1 Jul 2008

   Tanks

10

*

1 Jul 2008

  Spreaders:

 

 

 

   Generally

10

*

1 Jul 2008

   Spinners

5

*

1 Jul 2008

 General assets:

 

 

 

  Bins:

 

 

 

   Plastic

10

*

1 Jul 2008

   Timber

5

*

1 Jul 2008

  Crates (including picking lugs)

5

*

1 Jul 2008

  Elevating work platforms

10

*

1 Jul 2008

  Frost fans

15

*

1 Jul 2008

  Mulch layers

12

*

1 Jul 2008

  Mulch lifters

12

*

1 Jul 2008

  Orchard ladders

10

*

1 Jul 2008

  Post driver/hole diggers

10

*

1 Jul 2008

  Refractometers

10

*

1 Jul 2008

  Water pressure cleaners

5

*

1 Jul 2008

 Harvesting assets:

 

 

 

  Grape harvesters

10

*#

1 Jul 2008

  Harvest aids

15

*

1 Jul 2008

  Picking bags

3

*

1 Jul 2008

  Picking platforms

10

*

1 Jul 2008

  Picking trolleys

5

*

1 Jul 2008

  Trailers (including grape chaser bins)

15

*

1 Jul 2008

  Tree shakers

10

*#

1 Jul 2008

 Planting assets:

 

 

 

  Hole burners

10

*

1 Jul 2008

  Planters

12

*

1 Jul 2008

  Tree guards

2

*

1 Jul 2008

  Trellising

20

*

1 Jul 2008

  Weed matting

5

*

1 Jul 2008

 Pruning assets:

 

 

 

  Chainsaws (Chain saws)

3

*

1 Jul 2008

  Electric hand pruners

3

*

1 Jul 2008

  Manual hand pruners

2

*

1 Jul 2008

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

10

*

1 Jul 2008

  Pneumatic pruners:

 

 

 

   Compressors

10

*

1 Jul 2008

   Hand tools

5

*

1 Jul 2008

  Vine leaf removers

15

*

1 Jul 2008

 Tillage assets:

 

 

 

  Generally

15

*

1 Jul 2008

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

8

*

1 Jul 2008

Horticultural plants:

 

 

 

 Citrus:

 

 

 

  Grapefruits

30

*

1 Jan 2001

  Lemons

20

*

1 Jan 2001

  Limes

20

*

1 Jan 2001

  Mandarins

25

*

1 Jan 2001

  Oranges

30

*

1 Jan 2001

 Grape:

 

 

 

  Grapevines, dried

15

*

1 Oct 2004

  Grapevines, table

15

*

1 Oct 2004

  Grapevines, wine

20

*

1 Oct 2004

 Nuts:

 

 

 

  Almonds

25

*

1 Jul 2001

  Cashews

25

*

1 Jul 2001

  Chestnuts

25

*

1 Jul 2001

  Hazelnuts

25

*

1 Jul 2001

  Jojoba

30

*

1 Jul 2001

  Macadamia

25

*

1 Jul 2001

  Pecans

25

*

1 Jul 2001

  Pistachios

25

*

1 Jul 2001

  Walnuts

25

*

1 Jul 2001

 Pome:

 

 

 

  Apples

20

*

1 Jan 2001

  Pears

25

*

1 Jan 2001

 Stone fruit:

 

 

 

  Apricots

10

*

1 Jan 2001

  Cherries

18

*

1 Jan 2001

  Nectarines

10

*

1 Jan 2001

  Olives

30

*

1 Jan 2001

  Peaches

10

*

1 Jan 2001

  Plums

15

*

1 Jan 2001

  Prunes

20

*

1 Jan 2001

 Tropical:

 

 

 

  Avocados

20

*

1 Jan 2001

  Mangoes

30

*

1 Jan 2001

 

Sheep farming

(01410)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Crutching machines, portable type

10

*

1 Jan 2007

Dipping and spraying assets for parasite control:

 

 

 

 Jet spray system assets (including the race or  handler dedicated to the jet spray system)

10

*

1 Jan 2007

 Mobile plunge dips

5

*

1 Jan 2007

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

15

*

1 Jan 2007

Footbaths

10

*

1 Jan 2007

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

5

*

1 Jan 2007

Instruments for measuring wool fibre fineness, laser type

10

*

1 Jan 2007

Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep)

15

*

1 Jan 2007

Weigh bars, weigh indicators and weigh platforms

10

*

1 Jan 2007

Yards, races, leadup systems and loading ramps:

 

 

 

 Permanent types

40

*

1 Jan 2007

 Portable types

25

*

1 Jan 2007

Woolshed assets:

 

 

 

 Grinding machines for sharpening cutters

30

*

1 Jan 2007

 Shearing machines

30

*

1 Jan 2007

 Shearing or crutching handpieces

10

*

1 Jan 2007

 Wool bale movers

10

*

1 Jan 2007

 Wool presses

20

*

1 Jan 2007

 Wool tables, steel types

20

*

1 Jan 2007

 Woolsheds and shearing sheds

50

*

1 Jan 2007

 

Beef cattle farming

(01420)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Cattle handling assets:

 

 

 

 Calf cradles

10

*

1 Jan 2007

 Cattle crushes (hydraulic and manual)

10

*

1 Jan 2007

 NLIS and other readers

5

*

1 Jan 2007

 Scales, weigh indicators and loading bars

5

*

1 Jan 2007

Cattle yards (including races and coolers (steel and timber)):

 

 

 

 Permanent types

30

*

1 Jan 2007

 Portable types

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 fertiliser spreaders

10

*

1 Jan 2007

Saddlery and harness

10

*

1 Jan 2007

 

Beef cattle feedlots

(01430)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

 NLIS and other readers

5

*

1 Jan 2007

 Scales, weigh indicators and loading bars

5

*

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:

 

 

 

   Galvanised steel

12

*

1 Jan 2007

   Glass fused to steel

50

*

1 Jan 2007

   Stainless steel

15

*

1 Jan 2007

 Receival pits and hoppers

25

*

1 Jan 2007

 Roughage processing assets (including tub rinders)

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

Loading ramps

20

*

1 Jan 2007

Manure composting and screening machines

15

*

1 Jan 2007

 

Grain-sheep or grain-beef cattle farming

(01450)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

 

 

 

 

Dairy cattle farming

(01600)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Automatic calf feeders

10

*

1 Jul 2016

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 (including automatic)

10

*

1 Jul 2016

 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 2016

 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 mixers

7

*

1 Jul 2007

 Feed pads and bunkers

30

*

1 Jul 2007

 Feeding systems:

 

 

 

  Automatic

12

*

1 Jul 2007

  Manual

15

*

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 2016

 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 2016

 Plate coolers

15

*

1 Jul 2007

 Receivers

15

*

1 Jul 2007

 Refrigeration compressors

10

*

1 Jul 2007

Robotic milking system assets:

 

 

 

 Air compressors

5

*

1 Jul 2016

 Automated milking systems:

 

 

 

  Rotary

10

*

1 Jul 2016

  Single box and multi box

10

*

1 Jul 2016

 Automatic feeding systems

10

*

1 Jul 2016

 Automatic footbaths

8

*

1 Jul 2016

 Control systems (excluding personal computers) –  see Table B Control systems and control system               assets

 

 

 

  Cow comfort systems:

 

 

 

  Cow brushes

3

*

1 Jul 2016

  Rubber matting

7

*

1 Jul 2016

 Cow identification systems (including weights,  bands, numbers and transponders)

7

*

1 Jul 2016

 Cow traffic systems

7

*

1 Jul 2016

 Milk chillers/plate coolers/energy recovery systems

10

*

1 Jul 2016

 Vacuum pumps

7

*

1 Jul 2016

 

Poultry farming for breeding, eggs and meat

(01710 to 01720)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting)

20

*

1 Jan 2007

Cages (for egg layers)

20

*

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:

 

 

 

 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

Water assets:

 

 

 

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

10

*

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

Condensers/heat exchangers

10

*

1 Jan 2007

Control systems (excluding personal computers)

10

*

1 Jan 2007

Conveyors

20

*

1 Jan 2007

Generators (emergency)

20

*

1 Jan 2007

Hatcher baskets

10

*

1 Jan 2007

Hatcher trolleys/dollies

10

*

1 Jan 2007

Hatchers (including integrated controller units)

20

*

1 Jan 2007

Hatchery buildings (incorporating frames, walls, rooves, 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

 

Horse farming

(01910)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Horse stalls (Breeze way, Shed row)

331/3

 

1 Jan 2001

Stud stock and thoroughbred horses

10

 

1 Jan 2001

 

Pig farming

(01920)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Animal housing assets:

 

 

 

 Animal housing structures (incorporating frames,  covers, walls, roof, insulation, shutters and doors)

20

*

1 Jul 2008

 Curtains - sidewalls

10

*

1 Jul 2008

 Floors (suspended types):

 

 

 

  Concrete

10

*

1 Jul 2008

  Plastic

10

*

1 Jul 2008

  Steel

5

*

1 Jul 2008

Control systems (excluding personal computers)

10

*

1 Jul 2008

Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units)

10

*

1 Jul 2008

Effluent separators/effluent fan extractors

10

*

1 Jul 2008

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

10

*

1 Jul 2008

Fans:

 

 

 

 Exhaust (tunnel, minivent)

10

*

1 Jul 2008

 Stirrer

10

*

1 Jul 2008

Farrowing crates

10

*

1 Jul 2008

Generators (emergency)

20

*

1 Jul 2008

Heaters and heat lamps

5

*

1 Jul 2008

High pressure cleaners

3

*

1 Jul 2008

Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors)

5

*

1 Jul 2008

Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs)

10

*

1 Jul 2008

Milling assets

10

*

1 Jul 2008

Mixing assets

10

*

1 Jul 2008

Pens (including fences, gates, stalls, farrowing crates, ramps)

10

*

1 Jul 2008

Silos:

 

 

 

 Grain storage

20

*

1 Jul 2008

 Readyfeed

10

*

1 Jul 2008

Tank storage for liquid feed supplements

20

*

1 Jul 2008

Water assets:

 

 

 

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

10

*

1 Jul 2008

 Effluent tanks (concrete)

20

*

1 Jul 2008

Weigh bars, weigh indicators and weigh platforms

5

*

1 Jul 2008

 

Beekeeping

(01930)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Bee farming assets:

 

 

 

 Beehives

13

*

1 Jul 2016

 Processing assets

20

*

1 Jul 2016

 

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 (PE)

20

*

1 Jul 2007

 Raceways

20

*

1 Jul 2007

 Transport of live products

10

*

1 Jul 2007

Bins and crates

5

*

1 Jul 2007

Commercial vessels and support assets – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190)

 

 

 

Control systems

10

*

1 Jul 2007

Cooling assets (including water chillers)

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:

 

 

 

 Baskets

8

*

1 Jul 2007

 Oyster growing structures (incorporating posts and  racks or lines)

10

*

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

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 (PE) and    polyvinylchloride (PVC) including lay flat hoses)

10

*

1 Jul 2007

  In ground (polyethylene (PE) and     polyvinylchloride (PVC))

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

Weighing machines

5

*

1 Jul 2007

 

Forestry and logging

(03010 to 03020)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Logging plant:

 

 

 

 Cable systems (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:

 

 

 

 Commercial vessels and support assets – see  Table A Water transport and support services  (48100 to 48200 and 52110 to 52190)

 

 

 

 Fish holding baskets

10

 

1 Jan 2001

 Purse seine fishing net

5

 

1 Jan 2001

 

Forestry support services

(05100)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

 

 

 

 

Other agriculture and fishing support services

(05290)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Pulse and seed processing assets:

 

 

 

 Harvesting assets:

 

 

 

  Headers - flex drapers/pea pluckers

5

*

1 Jul 2017

  Land rollers – steel

8

*

1 Jul 2017

 Packaging assets:

 

 

 

  Bagging machines

10

*

1 Jul 2017

  Bag sewers – see Table B Packaging machines

 

 

 

  Labellers

5

*

1 Jul 2017

  Palletisers and depalletisers – see Table B    Packaging machines

 

 

 

  Platform scales

10

*

1 Jul 2017

  Wrapping machines (including shrink wrappers,   stretch wrappers, pallet wrappers and strapping                             machines) – see Table B Packaging machines

 

 

 

 Processing assets:

 

 

 

  Cleaning and pre-cleaning assets:

 

 

 

   Air screen

15

*

1 Jul 2017

   Flat bed

8

*

1 Jul 2017

   Screens

10

*

1 Jul 2017

  Conditioning assets:

 

 

 

   Clippers/debearders

9

*

1 Jul 2017

   Conditioning units/drying units/heaters

7

*

1 Jul 2017

   Hullers

15

*

1 Jul 2017

  Mixers

12

*

1 Jul 2017

  Seed treaters

10

*

1 Jul 2017

  Separating assets:

 

 

 

   Gravity tables

15

*

1 Jul 2017

   Rotary sieves

10

*

1 Jul 2017

   Indented cylinders

15

*

1 Jul 2017

   Spirals

15

*

1 Jul 2017

  Splitters

12

*

1 Jul 2017

 Product and raw material handling and receiving  assets:

 

 

 

  Augers

12

*

1 Jul 2017

  Chaser bins

15

*

1 Jul 2017

  Crates:

 

 

 

   Wooden

5

*

1 Jul 2017

   Wooden (mesh reinforced)

20

*

1 Jul 2017

  Elevators (including bucket elevators)

15

*

1 Jul 2017

  Field bins

10

*

1 Jul 2017

  Silos – conditioning

20

*

1 Jul 2017

  Tubulators/Mobile belt conveyors/Belt shifters

10

*

1 Jul 2017

  Weighbridges - See Table B Weighbridges

 

 

 

 Quality control assets:

 

 

 

  Magnets

7

*

1 Jul 2017

  Metal detectors

8

*

1 Jul 2017

 Sorting and sizing assets:

 

 

 

  Colour sorters

8

*

1 Jul 2017

 Support assets:

 

 

 

  Air Compressors

7

*

1 Jul 2017

  Extraction assets (including dust collectors and   fans)

9

*

1 Jul 2017

 

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:

 

 

 

  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 cranes/gantries

30

*

1 Jul 2003

 Stacks (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

  Trippers/stackers and stacking conveyor    systems

25

*

1 Jul 2003

  Tunnel vent and exhaust fans

15

*

1 Jul 2003

 Water recycling facilities

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 support services (48100 to 48200 and 52110 to 52190)

 

 

 

Railway infrastructure assets and rolling‑stock – see Table A Rail freight and passenger transport services (47100 to 47200)

 

 

 

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 systems

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 carriers

10

*

1 Jul 2002

 Wheel loaders

8

*

1 Jul 2002

Tailings dams

20

 

1 Jan 2001

Underground mobile mining machines:

 

 

 

 Compressors

10

*

1 Jul 2002

 Continuous haulage systems

10

*

1 Jul 2002

 Continuous miners

10

*

1 Jul 2002

 Drill rigs:

 

 

 

  Diamond

20

*

1 Jul 2002

  Production

7

*

1 Jul 2002

 Feeder breakers

15

*

1 Jul 2002

 Graders

10

*

1 Jul 2002

 Jumbos

10

*

1 Jul 2002

 Load‑haul‑dump machines

6

*

1 Jul 2002

 Long‑wall equipment:

 

 

 

  Armoured face conveyors

6

*

1 Jul 2002

  Beam stage loaders

7

*

1 Jul 2002

  Hydraulic pump modules

15

*

1 Jul 2002

  Hydraulic roof supports

10

*

1 Jul 2002

  Impact crushers

10

*

1 Jul 2002

  Mobile conveyors tail end

5

*

1 Jul 2002

  Roof support relocation vehicles

10

*

1 Jul 2002

  Shearers

7

*

1 Jul 2002

  Shearer carriers

10

*

1 Jul 2002

 Maintenance vehicles

8

*

1 Jul 2002

 Personnel transporters

8

*

1 Jul 2002

 Raise borers and down reamers

20

*

1 Jul 2002

 Roof bolters

8

*

1 Jul 2002

 Scissor lifts

6

*

1 Jul 2002

 Shuttle cars

12

*

1 Jul 2002

 Skid steer loaders

12

*

1 Jul 2002

 Underground haulage trucks

6

*

1 Jul 2002

 Wheel loaders

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 cranes/gantries

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

  Trippers/stackers

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 towers for gas flares

25

*#

1 Jul 2002

 Fractionation train assets (including air coolers,  columns, compressors, heat exchangers, 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  compressors, cryogenic storage tanks, loading  arms, pumps and tanks)

30

*#

1 Jul 2002

 LNG train assets (including centrifugal  compressors, columns, cryogenic heat  exchangers, gas turbine drivers and other               heat exchangers)

30

*#

1 Jul 2002

 Stabiliser process assets (including columns, heat  exchangers, pumps and reciprocating  compressors)

30

*#

1 Jul 2002

 Storage and loading assets (including cryogenic  storage tanks, jetties, loading arms, LPG chillers  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:

 

 

 

  Boilers

10

*

1 Jul 2002

  Cabling for power and control systems

30

*#

1 Jul 2002

  Diesel systems

15

*

1 Jul 2002

  Drains systems

20

*#

1 Jul 2002

  Drill rigs

10

*

1 Jul 2002

  Flare system assets:

 

 

 

   Carbon steel piping

15

*

1 Jul 2002

   Flare tips

5

*

1 Jul 2002

   Stainless steel piping

30

*#

1 Jul 2002

  Fuel gas systems

30

*#

1 Jul 2002

  Gas compression and reinjection assets:

 

 

 

   Gas compressors used offshore

10

*

1 Jul 2002

   Gas turbine drivers used offshore

121/2

*

1 Jul 2002

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

30

*#

1 Jul 2002

   Power turbines used offshore

121/2

*

1 Jul 2002

  Heat exchangers

30

*#

1 Jul 2002

  Major carbon steel vessels

121/2

*

1 Jul 2002

  Major stainless steel (or lined) vessels

30

*#

1 Jul 2002

  Offshore platforms:

 

 

 

   Generally (including accommodation     modules, flare structures, helidecks, jackets,                                           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

  Pumps:

 

 

 

   Circulation pump

121/2

*

1 Jul 2002

   Generally

20

*#

1 Jul 2002

   Seawater lift pumps

15

*

1 Jul 2002

  Shutdown and fire/gas systems

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

 Coal seam gas extraction assets:

 

 

 

  Infield gathering systems used for gas and    associated water (including polyethylene (PE)                                           pipes and pumps)

20

*#

1 Jul 2016

  Water assets:

 

 

 

   Storage ponds and tanks for water and     brine

30

*#

1 Jul 2016

   Treated water distribution assets

30

*#

1 Jul 2016

   Treated water irrigation assets – see Table A   Agriculture, Forestry and Fishing                                                                       (01110 to 05290), water assets

 

 

 

   Water treatment facility assets (including     desalination plants, reverse osmosis, brine                                                         concentration and crystallisation assets)

20

*#

1 Jul 2016

  Well assets:

 

 

 

   Downhole equipment (including pumps, but    excluding well casing)

5

*

1 Jul 2016

   Wellpad surface assets (including christmas    trees, separators and telemetry equipment)

20

*#

1 Jul 2016

   Wells

20

*#

1 Jul 2016

 Control systems

10

*

1 Jul 2002

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

 

 

 

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

20

*#

1 Jul 2002

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

20

*#

1 Jul 2002

 Infield pipeline

30

*#

1 Jul 2002

 Instruments (including level, pressure and  temperature indicators)

121/2

*

1 Jul 2002

 Offshore bulk loading transfer systems

10

*

1 Jul 2002

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

20

*#

1 Jul 2002

 Trunklines

30

*#

1 Jul 2002

 Valves

121/2

*

1 Jul 2002

 Wells and downhole equipment

15

*

1 Jul 2002

 Wellheads and christmas trees

30

*#

1 Jul 2002

Oil production assets:

 

 

 

 Central production facility assets (excluding  FPSOs): 

 

 

 

  Boilers

10

*

1 Jul 2002

  Circulation pumps

121/2

*

1 Jul 2002

  Drill rigs

10

*

1 Jul 2002

  Flare tips

5

*

1 Jul 2002

  Gas compression and reinjection assets:

 

 

 

   Gas compressors used offshore

10

*

1 Jul 2002

   Gas turbine drivers used offshore

121/2

*

1 Jul 2002

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

15

*

1 Jul 2002

   Power turbines used offshore

121/2

*

1 Jul 2002

  Generally (including offshore platforms)

15

*

1 Jul 2002

  Major carbon steel vessels

121/2

*

1 Jul 2002

  Pumps:

 

 

 

   Circulation pumps

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 (26110 to 26400)

 

 

 

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

20

*#

1 Jul 2002

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

20

*#

1 Jul 2002

 Infield pipelines

15

*

1 Jul 2002

 Instruments (including level, pressure and  temperature indicators)

121/2

*

1 Jul 2002

 Offshore bulk loading transfer systems

10

*

1 Jul 2002

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

15

*

1 Jul 2002

 Trunklines

30

*#

1 Jul 2002

 Valves

121/2

*

1 Jul 2002

 Wells and downhole equipment

10

*

1 Jul 2002

 Wellheads and christmas trees

15

*

1 Jul 2002

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

 

 

 

 

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 Jul 2009

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 structures (including structure  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 2009

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)

 

 

 

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

 

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

(09909)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Salt harvesting assets:

 

 

 

 Culverts for conveying seawater/brine/bitterns

50

*

1 Jul 2021

 Dollies

10

*

1 Jul 2021

 Dozers

8

*

1 Jul 2021

 Excavators

10

*

1 Jul 2021

 Front end loaders

8

*

1 Jul 2021

 Graders

8

*

1 Jul 2021

 Harvesters

7

*

1 Jul 2021

 Levees

 40

*

1 Jul 2021

 Mobile pump stations

5

*

1 Jul 2021

 Port assets:

 

 

 

  Mooring buoys

25

*

1 Jul 2021

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

 

 

 

 Pumps:

 

 

 

  Bore pumps

10

*

1 Jul 2021

  Channel feed pumps and concentrator pond    pumps

10

*

1 Jul 2021

  Primary intake pumps

15

*

1 Jul 2021

 Tractors

10

*

1 Jul 2021

 Trailers

10

*

1 Jul 2021

 Trucks

12

*

1 Jul 2021

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

 

 

 

 

Petroleum exploration services

(10112)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Exploration assets used offshore:

 

 

 

 Down hole geophysics units – skid mounted

10

*

1 Jan 2007

 Drill strings

3

*

1 Jan 2007

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

20

*

1 Jan 2007

Exploration assets used onshore:

 

 

 

 Down hole geophysics units – truck mounted

12

*

1 Jan 2007

 Drill strings

4

*

1 Jan 2007

 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

 Portable messing and sleeping huts

7

*

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

  Total stations (including mechanical, manual,    motorised, auto lock, robotic, universal and                                           multi-stations)

5

*

1 Jul 2015

  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

 Portable messing and sleeping huts

7

*

1 Jan 2007

 

Other mining support services

(10900)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Gas and oil mining support services (excluding offshore services):

 

 

 

 Cementing assets:

 

 

 

  Batch mixing assets:

 

 

 

   Batch mixing units (excluding batch mixing

   units incorporated with trailers)

8

*

1 Jul 2018

   Trailers (incorporating batch mixing unit and    trailer)

10

*

1 Jul 2018

  Cement silos:

 

 

 

   Fixed steel

30

*

1 Jul 2018

   Mobile

10

*

1 Jul 2018

  Cement tankers (incorporating tank and trailer) –   see Table B Motor vehicles and trailers, trailers                             having a gross vehicle mass greater than 4.5                                           tonnes

 

 

 

  Pumping units

10

*

1 Jul 2018

 Drilling assets:

 

 

 

  Bottom hole assemblies (including logging while   drilling tools, measuring while drilling tools,                                           motors and stabilisers)

5

*

1 Jul 2018

  Coil tubing assets:

 

 

 

   Pumping units

7

*

1 Jul 2018

   Reel and power units

10

*

1 Jul 2018

  Downhole fishing and remedial tools (including   casing swages, junk magnets and milling tools)

5

*

1 Jul 2018

  Drill rigs

10

*

1 Jul 2018

  Drill strings

5

*

1 Jul 2018

  Fluid assets (including centrifuges, pumps and    shear units)

10

*

1 Jul 2018

  Mobile fluid tanks

10

*

1 Jul 2018

  Well control equipment (including blow out    preventers and choke manifolds)

5

*

1 Jul 2018

 Hydraulic fracturing assets:

 

 

 

  Blenders

8

*

1 Jul 2018

  Frac tanks

10

*

1 Jul 2018

  Pumps

8

*

1 Jul 2018

Mineral mining support services:

 

 

 

 Blasting assets:

 

 

 

  Augers

10

*

1 Jul 2017

  Blast hole pumps

7

*

1 Jul 2017

  Explosive boxes

5

*

1 Jul 2017

  Magazines

10

*

1 Jul 2017

  Mobile processing units (MPUs):

 

 

 

   Surface

 

 

 

    Motor vehicles – see Table B Motor      vehicles and trailers

 

 

 

    MPUs

9

*

1 Jul 2017

   Underground MPUs (incorporating motor    vehicle and MPU)

6

*

1 Jul 2017

  Remote control blasting units

5

*

1 Jul 2017

  Stemming buckets

7

*

1 Jul 2017

 Dewatering pumps

12

*

1 Jul 2017

 Surface drill rigs (production)

10

*

1 Jul 2017

 

MANUFACTURING

(11110 to 25990)

 

Meat processing

(11110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Boning room assets:

 

 

 

 Boneless meat packing stations

20

*

1 Jul 2013

 Boning and slicing stations

20

*

1 Jul 2013

 Boning hoists

5

*

1 Jul 2013

 Chine bone removal machines

10

*

1 Jul 2013

 De-sinewed mince meat machines

10

*

1 Jul 2013

 Dicing and mincing machines

10

*

1 Jul 2013

 Dump and product bins

15

*

1 Jul 2013

 Frenching machines

8

*

1 Jul 2013

 Knuckle and aitch bone pullers

5

*

1 Jul 2013

 Loin/saddle deboning machines

10

*

1 Jul 2013

 Overhead in-feed carcass conveyors (incorporating  housings, handles, chains and motors)

20

*

1 Jul 2013

 Pneumatic knives (including meat trimmers/round  knives and de-fatting knives)

2

*

1 Jul 2013

 Pork brine and marinade mixers

10

*

1 Jul 2013

 Pork de-rinders

10

*

1 Jul 2013

 Pork marinade injectors

10

*

1 Jul 2013

 Rise and fall platforms

15

*

1 Jul 2013

 Sausage filling machines

10

*

1 Jul 2013

 Saws:

 

 

 

  Band saws

10

*

1 Jul 2013

  Bone saws

5

*

1 Jul 2013

  Breaking saws:

 

 

 

   Circular electric

3

*

1 Jul 2013

   Circular hydraulic

2

*

1 Jul 2013

   Reciprocating electric

5

*

1 Jul 2013

   Reciprocating pneumatic

3

*

1 Jul 2013

 Skinning or denuding machines

10

*

1 Jul 2013

 Transfer belt and screw conveyors (incorporating  belt, drive motors and supporting structure)

10

*

1 Jul 2013

 Weight graders

5

*

1 Jul 2013

 X-ray and chemical lean analysis machines

10

*

1 Jul 2013

Cold storage assets:

 

 

 

 Air curtains

5

*

1 Jul 2013

 Ammonia condensers

10

*

1 Jul 2013

 Blast freezer tunnels

20

*

1 Jul 2013

 Blast freezers

20

*

1 Jul 2013

 Carbon dioxide (CO2) snow making machines

10

*

1 Jul 2013

 Carton conveyors (incorporating belt, drive motors  and supporting structure)

10

*

1 Jul 2013

 Chiller tunnels

20

*

1 Jul 2013

 Chillers (incorporating pneumatic gates)

15

*

1 Jul 2013

 Dehumidifiers:

 

 

 

  Desiccant

10

*

1 Jul 2013

  Refrigerant

15

*

1 Jul 2013

 Door controls and motor drive systems for automatic  opening doors (incorporating controls, motors and               sensors, but excluding doors)

5

*

1 Jul 2013

 Evaporators

15

*

1 Jul 2013

 Freezers

20

*

1 Jul 2013

 Load out bays (incorporating air tight truck pads and  hydraulic platforms)

15

*

1 Jul 2013

 Overhead carcass conveyors (incorporating  housings, handles, chains and motors)

20

*

1 Jul 2013

 Plate freezers

20

*

1 Jul 2013

 Pressure vessels

20

*

1 Jul 2013

 Refrigeration compressors

15

*

1 Jul 2013

 Storage racking and stillages

10

*

1 Jul 2013

 Transfer roller conveyors

10

*

1 Jul 2013

Livestock handling assets:

 

 

 

 Cattle soaker pens

15

*

1 Jul 2013

 Cattle wash/soaker control systems

10

*

1 Jul 2013

 Cattle washes

15

*

1 Jul 2013

 Cattle yards (incorporating concrete base and  galvanised steel posts and rails)

20

*

1 Jul 2013

 Feed auger systems

10

*

1 Jul 2013

 Hydraulic forcing pen gates

10

*

1 Jul 2013

 Lead-up races

20

*

1 Jul 2013

 Loading ramps stationary and height adjustable  (hydraulic, pneumatic and electronic)

15

*

1 Jul 2013

 Pig lairages (incorporating concrete slat floor and  concrete panel walls or concrete floor and  galvanised steel posts and rails)

20

*

1 Jul 2013

 Sheep lairages (incorporating galvanised web mesh  base and galvanised steel posts and rails)

10

*

1 Jul 2013

 Water troughs

12

*

1 Jul 2013

Packaging assets:

 

 

 

 Automatic carton erecting and lidding machines

10

*

1 Jul 2013

 Bagging machines

5

*

1 Jul 2013

 Bar code label printers

3

*

1 Jul 2013

 Bar code readers

4

*

1 Jul 2013

 Carton weigh label stations

7

*

1 Jul 2013

 Flow wrappers

10

*

1 Jul 2013

 Labelling machines

5

*

1 Jul 2013

 Meat compactors

10

*

1 Jul 2013

 Metal detectors

10

*

1 Jul 2013

 Netting machines

5

*

1 Jul 2013

 Palletisers and de-palletisers

10

*

1 Jul 2013

 Shrink wrappers

10

*

1 Jul 2013

 Strapping machines

5

*

1 Jul 2013

 Transfer belt conveyors (incorporating belts, drive  motors and supporting structures)

10

*

1 Jul 2013

 Vacuum packaging systems (incorporating vacuum  pumps and booster pumps):

 

 

 

  Rotary systems

12

*

1 Jul 2013

  Tunnel systems

12

*

1 Jul 2013

 Weighing scales

4

*

1 Jul 2013

Rendering plant:

 

 

 

 Bagging/weigh batching machines

10

*

1 Jan 2001

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

15

*

1 Jan 2001

 Blood drying equipment (includes blood holding  tanks, agitated holding tanks, coagulators, driers,  decanters and dried blood hoppers)

10

*

1 Jan 2001

 Cookers and driers (includes batch cookers,  continuous cookers, continuous driers and  pre‑heater)

15

*

1 Jan 2001

 Decanters/centrifuges

12

*

1 Jan 2001

 Environmental control equipment (including  condensers and associated equipment, bio‑filters,               air‑              scrubbers, after‑burners and dissolved air               flotation systems)

10

*

1 Jan 2001

 Feathrolysers/feather hydrolysers

10

*

1 Jan 2001

 Magnets

15

*

1 Jan 2001

 Mills

10

*

1 Jan 2001

 Mincers/grinders

5

*

1 Jan 2001

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

15

*

1 Jan 2001

 Pre‑breakers/pre‑hoggers

10

*

1 Jan 2001

 Screw and bucket elevators

10

*

1 Jan 2001

 Screw presses/expeller presses

13

*

1 Jan 2001

 Separators/polishers

15

*

1 Jan 2001

 Tallow storage tanks

15

*

1 Jan 2001

 Waste heat evaporators

15

*

1 Jan 2001

Slaughter floor assets:

 

 

 

 Beef hide pullers (fixed and traversing)

15

*

1 Jul 2013

 Bung ring expanders:

 

 

 

  Pneumatic

3

*

1 Jul 2013

  Manual hand held

5

*

1 Jul 2013

 Cattle restrainers (incorporating centre track belly  conveyors)

12

*

1 Jul 2013

 Carcass cleaning systems:

 

 

 

  Cutting line sanitising systems (incorporating    vacuum pumps and collection tanks)

8

*

1 Jul 2013

  Decontamination chambers

20

*

1 Jul 2013

 Dehorners

5

*

1 Jul 2013

 Electrical immobilisers

12

*

1 Jul 2013

 Electrical stimulators

12

*

1 Jul 2013

 Evisceration tables (incorporating organ pans)

15

*

1 Jul 2013

 Head cutters and droppers:

 

 

 

  Automatic

10

*

1 Jul 2013

  Hand held hydraulic

5

*

1 Jul 2013

 Hock cutters

5

*

1 Jul 2013

 Knife blade sharpening machines

5

*

1 Jul 2013

 Knocking boxes (incorporating head restrainers)

12

*

1 Jul 2013

 Landing tables and bleed slat conveyors

15

*

1 Jul 2013

 NLIS readers:

 

 

 

  Hand held wands

2

*

1 Jul 2013

  Fixed gate readers

10

*

1 Jul 2013

  Swinging gate readers

5

*

1 Jul 2013

 Offal processing assets:

 

 

 

  Chilled water systems

10

*

1 Jul 2013

  Fat vacuum transfer systems

10

*

1 Jul 2013

  Head splitters

7

*

1 Jul 2013

  Intestine processing machines

10

*

1 Jul 2013

  Jaw breakers

5

*

1 Jul 2013

  Offal bins

15

*

1 Jul 2013

  Offal chutes

15

*

1 Jul 2013

  Offal cutting tables

15

*

1 Jul 2013

  Offal packing stations

15

*

1 Jul 2013

  Offal transfer conveyors (incorporating belts,    drives, motors and supporting structure)

10

*

1 Jul 2013

  Offal tumblers

10

*

1 Jul 2013

  Offal washers

10

*

1 Jul 2013

  Tongue cleaners

10

*

1 Jul 2013

  Tripe cookers/centrifuges

10

*

1 Jul 2013

 Overhead bleed, dressing and trim conveyors  ((incorporating housings, handles, chains and  motors) including elevators and lowerators)

20

*

1 Jul 2013

 Pneumatic knives:

 

 

 

  De-hiding knives

2

*

1 Jul 2013

  Meat trimmers/round knives and de-fatting    knives

2

*

1 Jul 2013

 Preparation and trimming stations

15

*

1 Jul 2013

 Rise and fall platforms

15

*

1 Jul 2013

 Saws:

 

 

 

  Brisket saws

5

*

1 Jul 2013

  Splitting saws

5

*

1 Jul 2013

  Scribing saws

3

*

1 Jul 2013

 Sheep brisket scissors

5

*

1 Jul 2013

 Sheep restrainers (incorporating belts, pulleys,  drives and motors)

10

*

1 Jul 2013

 Sheep skin pullers

10

*

1 Jul 2013

 Specialised pork slaughter floor assets:

 

 

 

  Carbon dioxide (CO2) stunning chambers    (incorporating carousels)

10

*

1 Jul 2013

  Carcass grading probes

4

*

1 Jul 2013

  De-hairing machines

10

*

1 Jul 2013

  Gambrel tables

15

*

1 Jul 2013

  Polishers

10

*

1 Jul 2013

  Scalding tanks

15

*

1 Jul 2013

  Singers

10

*

1 Jul 2013

 Spinal cord removal systems (incorporating hand  pieces, vacuum pumps and tanks)

8

*

1 Jul 2013

 Stunners:

 

 

 

  Electric stunners

5

*

1 Jul 2013

  Manual bolt stunners with cartridges

5

*

1 Jul 2013

  Pneumatic bolt stunners

7

*

1 Jul 2013

 Waste belt conveyors (incorporating drives, motors  and supporting structure)

10

*

1 Jul 2013

 Waste screw conveyors (incorporating drives,  motors and supporting structure)

10

*

1 Jul 2013

Support assets:

 

 

 

 Air and spring balancers and counter weights

5

*

1 Jul 2013

 Compressed air assets:

 

 

 

  Air compressors

10

*

1 Jul 2013

  Air dryers

10

*

1 Jul 2013

  Air receivers

20

*

1 Jul 2013

 Control systems

10

*

1 Jul 2013

 Control systems assets:

 

 

 

  Flow meters

10

*

1 Jul 2013

  Instruments and sensors

10

*

1 Jul 2013

  Turbidity meters

7

*

1 Jul 2013

  Variable speed drives (VSDs)

10

*

1 Jul 2013

 Fire protection systems

15

*

1 Jul 2013

 Hand air driers

3

*

1 Jul 2013

 Hand wash basins

15

*

1 Jul 2013

 Hide preparation assets:

 

 

 

  Bale presses

10

*

1 Jul 2013

  Sheep skin and hide mixers, salt tumblers and    agitators

6

*

1 Jul 2013

 Hydraulic power packs

10

*

1 Jul 2013

 Laboratory assets

10

*

1 Jul 2013

 Sterilisers

15

*

1 Jul 2013

 Truck and livestock crate washes

20

*

1 Jul 2013

Waste water assets:

 

 

 

 Aerators and agitators

10

*

1 Jul 2013

 Aerobic ponds

30

*

1 Jul 2013

 Anaerobic ponds

30

*

1 Jul 2013

 Belt filter presses

15

*

1 Jul 2013

 Chlorine dosing systems

10

*

1 Jul 2013

 Dissolved air flotation systems

15

*

1 Jul 2013

 Effluent distribution pipes

15

*

1 Jul 2013

 Effluent drum filters

10

*

1 Jul 2013

 Effluent irrigators (including centre pivot, lateral and  travelling gun)

10

*

1 Jul 2013

 Effluent pumps

7

*

1 Jul 2013

 Effluent screens

10

*

1 Jul 2013

 Effluent storage tanks

15

*

1 Jul 2013

 Methane gas cogeneration assets - see Table A  Electricity supply (26110 to 26400) and Gas supply  (27000)

 

 

 

 Pond covers

10

*

1 Jul 2013

 Pond liners

10

*

1 Jul 2013

 Sequential batch reactors

10

*

1 Jul 2013

 Settling ponds

30

*

1 Jul 2013

 Solids dewatering presses

10

*

1 Jul 2013

Water assets:

 

 

 

 Boilers

20

*

1 Jul 2013

 Bore pumps

7

*

1 Jul 2013

 Bores

30

*

1 Jul 2013

 Chlorine dosing systems

10

*

1 Jul 2013

 Clarifiers

20

*

1 Jul 2013

 High stage pump sets

7

*

1 Jul 2013

 Hot water systems

10

*

1 Jul 2013

 Heat exchangers

10

*

1 Jul 2013

 Raw water filters

15

*

1 Jul 2013

 Raw water in-feed pump sets

10

*

1 Jul 2013

 Reverse osmosis systems (incorporating pumps,  pipe work, membranes and controls)

10

*

1 Jul 2013

 Water distribution pipes

20

*

1 Jul 2013

 Water softeners

10

*

1 Jul 2013

 Water storage tanks

20

*

1 Jul 2013

 Water tank liners

15

*

1 Jul 2013

 

Poultry processing

(11120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Chilling assets:

 

 

 

 Freezers (including blast tunnels, in-line air chillers,  and spiral freezers)

15

*

1 Jul 2017

 Spin chillers and immersion chillers

15

*

1 Jul 2017

Conveyors: overhead chains (carrying birds)

1

*

1 Jul 2017

Cut up & portion cutting assets:

 

 

 

 Cut-up machines (for body, breast, legs, necks,  wings etc)

12

*

1 Jul 2017

 Dicers, flatteners and portion cutters (including air,  bowl, vacuum, vertical, water jet etc)

6

*

1 Jul 2017

Deboning area assets:

 

 

 

 Automatic deboners

10

*

1 Jul 2017

 Bone scanners (x-ray or photo)

7

*

1 Jul 2017

 Cone lines

10

*

1 Jul 2017

 Extruders, grinders and mechanical deboned meat  (MDM) machines

10

*

1 Jul 2017

 Saws and pneumatic guns

5

*

1 Jul 2017

 Skinners

6

*

1 Jul 2017

Defeathering equipment:

 

 

 

 Pluckers or pickers

13

*

1 Jul 2017

 Pluckers (waterfowl necks or tails)

7

*

1 Jul 2017

 Pluckers (drums and wax peelers)

6

*

1 Jul 2017

 Scalders (air or water)

11

*

1 Jul 2017

 Waxing tanks

8

*

1 Jul 2017

Evisceration equipment:

 

 

 

 Croppers, feet removers, giblet processors, head  removers, heart lung harvesters, heart lung  separators, openers, vent cutters etc)

11

*

1 Jul 2017

 Inside/outside bird washers

15

*

1 Jul 2017

Further processing assets:

 

 

 

 Coating machines, breaders, dusters etc

10

*

1 Jul 2017

 Filling machines (including Kiev, sausage, stuffing  etc)

10

*

1 Jul 2017

 Injectors (including brine, saline, seasoning etc)

15

*

1 Jul 2017

 Marinating machines (including marinade sprayers,  mixers, vacuum tumbler massagers etc)

10

*

1 Jul 2017

 Ovens and cookers (including gyro, spiral, steam,  thermal fluid fryers, vertical airflow etc)

15

*

1 Jul 2017

Grading equipment:

 

 

 

 Camera vision scanners

6

*

1 Jul 2017

 Overhead chain weighing, sorting, and transfer  systems

7

*

1 Jul 2017

Killing equipment:

 

 

 

 Controlled atmosphere stunning (CAS) machines

10

*

1 Jul 2017

 Electric water stunners

12

*

1 Jul 2017

 Killers

12

*

1 Jul 2017

Live bird handling systems (including live bird containers)

12

*

1 Jul 2017

Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) – see Table B Packaging machines

 

 

 

Shrink dip tanks and shrink wrap tunnels

10

*

1 Jul 2017

 

Cured meat and smallgoods manufacturing

(11130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Ancillary assets:

 

 

 

 Analysers (including meat analysers)

10

*

1 Jul 2016

 Barcode readers, RF guns, scanner guns etc

5

*

1 Jul 2016

 Benches and tables

15

*

1 Jul 2016

 Bin and tray washers

12

*

1 Jul 2016

 Bin lifters and tippers

15

*

1 Jul 2016

 Bins:

 

 

 

  Plastic

5

*

1 Jul 2016

  Stainless steel

15

*

1 Jul 2016

 Boot washers

10

*

1 Jul 2016

 Cages, stillages and trolleys (stainless steel)

15

*

1 Jul 2016

 Chillers

15

*

1 Jul 2016

 Conveyors (including belt loaders, bucket  elevators, vibratory feeders etc)

10

*

1 Jul 2016

 Die sets

15

*

1 Jul 2016

 Flake ice machines

10

*

1 Jul 2016

 Freezers (including blast freezers, crust freezers  etc)

15

*

1 Jul 2016

 Hoppers

12

*

1 Jul 2016

 Piping, pipelines and pipework (stainless steel)

20

*

1 Jul 2016

 Platforms and gantries

15

*

1 Jul 2016

 Racking and shelving

10

*

1 Jul 2016

 Tray stackers/destackers

10

*

1 Jul 2016

 Waste water management and treatment  systems

20

*

1 Jul 2016

Post-production and packaging assets:

 

 

 

 Carton tapers

5

*

1 Jul 2016

 Clipping/tying/stringing machines (including tie  clipping machines)

10

*

1 Jul 2016

 Dicing and shredding assets

15

*

1 Jul 2016

 Packaging machines generally (bagging machines,  carton and case erecting and closing machines,               inspection equipment (checkweighers, metal               detectors etc), multihead and singlehead weighers,               palletisers and depalletisers, product identification               labellers, robotic pick and place machines and               wrapping machines) – see Table B Packaging               machines

 

 

 

 Pasteurisers

15

*

1 Jul 2016

 Rods and smoke sticks

12

*

1 Jul 2016

 Shrink dip tanks and shrink tunnels

10

*

1 Jul 2016

 Slicers and slicing line assets

17

*

1 Jul 2016

 Smokehouses

20

*

1 Jul 2016

 Thermoformers

15

*

1 Jul 2016

Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc)

12

*

1 Jul 2016

Raw material preparation and receiving assets:

 

 

 

 Brine/pickle preparation system assets

15

*

1 Jul 2016

 Carton lifters and pallet lifters

10

*

1 Jul 2016

 Carton shredding/stripping machines

10

*

1 Jul 2016

 Curing machines

17

*

1 Jul 2016

 Decartoning machines

10

*

1 Jul 2016

 Floor scales (platform scales)

10

*

1 Jul 2016

 Thawing assets (including defrosters, tempering  systems and thawers)

15

*

1 Jul 2016

Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) – see Table B

 

 

 

 

Dairy product manufacturing

(11310 to 11330)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Ancillary and support assets:

 

 

 

 Air compression assets – see Table B Air  compression assets

 

 

 

 Ammonia gas detectors 

12

*

1 Jul 2018

 Automated guided vehicles (AGVs)

12

*

1 Jul 2017

 Bag and cardboard compactors

15

*

1 Jul 2017

 Benches and tables

15

*

1 Jul 2016

 Bin and drum tippers

15

*

1 Jul 2018

 Bins generally:

 

 

 

  Plastic

8

*

1 Jul 2017

  Stainless steel

15

*

1 Jul 2017

 Boilers – see Table B Boilers

 

 

 

 Boot washers

10

*

1 Jul 2016

 Cages (including cardboard cages and pallet cages)

10

*

1 Jul 2016

 Chemical and flammable storage cabinets

10

*

1 Jul 2016

 Clean-in-place (CIP) system assets (including pipes,  pumps and tanks)

15

*

1 Jul 2016

 Contaminant detectors (including magnets, metal  detectors and x-ray units)

10

*

1 Jul 2017

 Control systems – see Table B Control systems and  control system assets

 

 

 

 Conveyors

15

*

1 Jul 2016

 Cooling assets:

 

 

 

  Chillers

15

*

1 Jul 2016

  Cooling towers

15

*

1 Jul 2016

 Crate handling assets (including lifters, stackers  and de-stackers, turners etc)

12

*

1 Jul 2016

 Dehumidifiers

15

*

1 Jul 2017

 Dock levellers

15

*

1 Jul 2016

 Dosing systems

15

*

1 Jul 2016

 Dust extractors and collectors

20

*

1 Jul 2017

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

 

 

 

 Floor scrubbers and polishers

10

*

1 Jul 2016

 Foamers

10

*

1 Jul 2016

 Infeed water treatment assets (excluding water  storage tanks)

15

*

1 Jul 2017

 Instrumentation (including flow meters, level  transmitters, pressure transmitters etc)

10

*

1 Jul 2016

 Laboratory equipment:

 

 

 

 Generally (excluding penetrometers) – see   Table B Laboratory assets used in quality                control, sample checking etc

 

 

 

  Penetrometers

13

*

1 Jul 2018

 Lifting and handling assets:

 

 

 

  Forklifts – see Table B Forklifts

 

 

 

  Hoists

10

*

1 Jul 2016

  Lifters (including small bin, box, drum, roll and    vacuum lifters)

10

*

1 Jul 2017

  Pallet jacks and pallet trucks

10

*

1 Jul 2016

  Scissor lifts

15

*

1 Jul 2016

 Milk tankers (incorporating tank and trailer)

15

*#

1 Jul 2017

 Piping, pipelines and pipework

20

*

1 Jul 2016

 Power transformers

40

*

1 Jul 2017

 Pumps:

 

 

 

  Chemical pumps

10

*

1 Jul 2017

  Product pumps

12

*

1 Jul 2017

  Vacuum pumps

12

*

1 Jul 2017

  Water pumps

15

*

1 Jul 2017

 Racking

15

*

1 Jul 2016

 Refrigeration assets - see Table B Refrigeration  assets

 

 

 

 Resin beads for milk and protein processing and  water filtration

5

*

1 Jul 2016

 Scales

10

*

1 Jul 2016

 Shelving

12

*

1 Jul 2016

 Silos

20

*

1 Jul 2016

 Steelwork structures (including ladders, platforms  and walkways)

20

*

1 Jul 2016

 Tanks:

 

 

 

  Chemical storage tanks

15

*

1 Jul 2016

  Water storage tanks

20

*

1 Jul 2016

 Trolleys

10

*

1 Jul 2016

 Valves

15

*

1 Jul 2016

 Washers (including bottle and crate washers)

15

*

1 Jul 2016

 Waste water treatment assets

20

*

1 Jul 2016

 Water filtration system assets (excluding resin  beads)

15

*

1 Jul 2016

 Weighbridges

20

*

1 Jul 2016

Assets commonly used for product manufacturing and processing:

 

 

 

 Feeders (including loss-in-weight feeders and  volumetric feeders)

10

*

1 Jul 2017

 Heat exchangers

15

*

1 Jul 2016

 Heaters (including air heaters and concentrate  heaters)

20

*

1 Jul 2017

 Homogenisers

15

*

1 Jul 2016

 Hoppers

15

*

1 Jul 2017

 In-line moisture meters and moisture controllers

10

*

1 Jul 2017

 Membrane filtration system assets

15

*

1 Jul 2016

 Mixers and blenders

15

*

1 Jul 2016

 Pasteurisers and thermalisers

15

*

1 Jul 2017

 Separators, decanters, clarifiers and bactofuges

15

*

1 Jul 2017

 Standardisers

15

*

1 Jul 2016

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

20

*

1 Jul 2016

 UHT aseptic processing system assets

15

*

1 Jul 2016

 Valve matrixes

15

*

1 Jul 2016

Assets for butter manufacturing:

 

 

 

 Butter churns (including continuous buttermakers and  butter reworkers)

20

*

1 Jul 2018

 Butter melters

25

*

1 Jul 2018

 Crystallisers

20

*

1 Jul 2018

 In-line titrators

10

*

1 Jul 2018

 Salt crushers

20

*

1 Jul 2018

Assets for cheese manufacturing:

 

 

 

 Blockformers

15

*

1 Jul 2017

 Cheese cutting machines (including cutters,  grinders, shredders and slicers)

15

*

1 Jul 2017

 Cheese washers

15

*

1 Jul 2017

 Continuous cheese making machines

15

*

1 Jul 2017

 Cooker stretchers

15

*

1 Jul 2017

 Extruders

15

*

1 Jul 2017

 Moulding machines

15

*

1 Jul 2017

 Moulds:

 

 

 

  Plastic

10

*

1 Jul 2017

  Stainless steel

15

*

1 Jul 2017

 Presses

20

*

1 Jul 2017

 Vats:

 

 

 

  Cheese making vats

20

*

1 Jul 2017

  Culture vats

15

*

1 Jul 2017

Assets for dairy powder manufacturing:

 

 

1 Jul 2017

 Blowers

15

*

1 Jul 2017

 Crystallisers

20

*

1 Jul 2017

 Dryers (including fluid bed and spray)

20

*

1 Jul 2017

 Evaporators (including circulation/vacuum chamber  and falling film)

20

*

1 Jul 2017

 Powder bins

20

*

1 Jul 2017

 Sifters

15

*

1 Jul 2017

Assets for ice cream manufacturing:

 

 

 

 Blenders and mixers:

 

 

 

  Bench mounted planetary mixers

15

*

1 Jul 2018

  Hand-held stick blenders

5

*

1 Jul 2018

 Enrobers (including dippers)

15

*

1 Jul 2018

 Extruders and extrusion line stick inserters

15

*

1 Jul 2018

 Freezing assets:

 

 

 

  Blast freezers and freezer tunnels/hardening    tunnels (excluding cabinet style self-contained                                           blast freezers)

15

*

1 Jul 2018

  Cabinet style self-contained blast freezers

10

*

1 Jul 2018

 Ice cream churners/freezers

15

*

1 Jul 2018

 Moulding machines, moulds and moulding line stick  inserters

15

*

1 Jul 2018

 Ovens

15

*

1 Jul 2018

 Portable batch pasteurisers

12

*

1 Jul 2018

 Slush machines

10

*

1 Jul 2018

Assets for yoghurt manufacturing:

 

 

1 Jul 2017

 Aerators

15

*

1 Jul 2017

 Fruit dosing system assets

15

*

1 Jul 2017

 Fermentation tanks

20

*

1 Jul 2017

 Incubation room assets:

 

 

 

  Fans

4

*

1 Jul 2017

  Heaters

8

*

1 Jul 2017

  Insulated sandwich panels

20

*

1 Jul 2017

Packaging assets:

 

 

 

 Bottle and lid unscramblers

15

*

1 Jul 2018

 Butter patting machines

20

*

1 Jul 2018

 Cartoning assets (including carton and case erecting,  packing and closing machines, and carton and box               sealers/tapers)

15

*

1 Jul 2018

 Checkweighers

10

*

1 Jul 2016

 Cheese wrapping machines (including  overwrappers and thermoforming machines)

12

*

1 Jul 2017

 Debaggers (debagging tables)

20

*

1 Jul 2016

 Filling and sealing/capping machines (including  various types used in the industry such as bag, bin,  bottle, bulk, can, carton, pouch and tub filling and              sealing/capping machines; form fill and seal               machines; preformed cup filling and sealing               machines; seamers and clinchers)

15

*

1 Jul 2018

 Flow wrappers (including continuous heat seal  wrappers)

15

*

1 Jul 2018

 Inkjet and laser label printers

7

*

1 Jul 2016

 Palletisers and depalletisers

15

*

1 Jul 2016

 Palletising robots

10

*

1 Jul 2016

 Product identification labellers (including coding  machines and label applicators)

10

*

1 Jul 2016

 Shrink tunnels

10

*

1 Jul 2017

 Wrapping machines (including shrink wrappers,  stretch wrappers and strapping machines)

12

*

1 Jul 2016

 

Fruit and vegetable processing

(11400)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Dried fruit (other than sun-dried) manufacturing assets:

 

 

 

 Packaging assets:

 

 

 

  Box sealers (including taping machines)

10

*

1 Jul 2018

  Carton erecting, packing and closing machines   (including cartoners)

15

*

1 Jul 2018

  Form fill and seal machines – see Table B    Packaging machines

 

 

 

  Labellers – see Table B Packaging machines

 

 

 

  Multihead weighers – see Table B Packaging    machines

 

 

 

  Palletisers – see Table B Packaging machines

 

 

 

  Wrapping machines  (including pallet wrappers,   shrink wrappers and stretch wrappers) – see                                           Table B Packaging machines

 

 

 

 Processing assets:

 

 

 

  Aspirators

20

*

1 Jul 2018

  Cappers and destemmers

15

*

1 Jul 2018

  Cookers

15

*

1 Jul 2018

  Cooling tunnels

15

*

1 Jul 2018

  Drying assets (including dehydrators and dryers)

20

*

1 Jul 2018

  Mixers

15

*

1 Jul 2018

  Pitters

15

*

1 Jul 2018

  Riddles (including pre-riddles and rotary sieves)

15

*

1 Jul 2018

  Shaker tables

15

*

1 Jul 2018

  Sulphur tanks

15

*

1 Jul 2018

  Washing assets (including barrel washers, brush   washers and ripple washers)

15

*

1 Jul 2018

 Product and raw material handling assets:

 

 

 

  Bins

10

*

1 Jul 2018

  Bin tippers

15

*

1 Jul 2018

  Conveyors and elevators

15

*

1 Jul 2018

 Quality control and inspection assets:

 

 

 

  Colour sorters and laser scanners

10

*

1 Jul 2018

  Inspection equipment (including checkweighers   and metal detectors) – see Table B Packaging                                           machines

 

 

 

  Testing equipment

15

*

1 Jul 2018

 Support assets:

 

 

 

  Cool rooms – see Table B Refrigeration assets

 

 

 

  Weighers

20

*

1 Jul 2018

Fruit juice and fruit juice drink manufacturing assets: 

 

 

 

 Evaporators (used in concentrate manufacture)

20

*

1 Jul 2010

 Extraction assets:

 

 

 

  Break tanks

20

*

1 Jul 2010

  Centrifugal decanters

15

*

1 Jul 2010

  Crushing and milling assets (including hammer   mills)

15

*

1 Jul 2010

  Extractors (including presses and reamers)

20

*

1 Jul 2010

  Filters (including membrane, pressure and    vacuum filters)

20

*

1 Jul 2010

  Finishers

20

*

1 Jul 2010

  Fruit sizing assets (including sizing belts/heads   and sorting tables)

10

*

1 Jul 2010

  Pulp and rind mincers

20

*

1 Jul 2010

  Pulper‑finishers

15

*

1 Jul 2010

  Roller/spreaders

20

*

1 Jul 2010

  Tomato choppers

15

*

1 Jul 2010

  Washers (including brush washers, flume tanks   and pre‑clean water hoppers)

15

*

1 Jul 2010

 Filling and sealing assets:

 

 

 

  Bottle inverters

20

*

1 Jul 2010

  Cap sorters

10

*

1 Jul 2010

  Capping machines

15

*

1 Jul 2010

  Container dryers (incorporating air knives and   blowers)

10

*

1 Jul 2010

  Cooling and warming tunnels (including bottle    warmers and water spray cooling tunnels)

15

*

1 Jul 2010

  Filling machines (including aseptic fillers, bag in   box fillers, cup fillers, gable top carton fillers and                             plastic bottle fillers)

20

*

1 Jul 2010

 Handling assets:

 

 

 

  Bottle rinsing machines

20

*

1 Jul 2010

  Bottle unscramblers

15

*

1 Jul 2010

  Depalletisers

20

*

1 Jul 2010

  Palletisers

20

*

1 Jul 2010

  Stretch wrappers (pallet wrappers)

15

*

1 Jul 2010

 Inspection assets:

 

 

 

  Checkweighers

10

*

1 Jul 2010

  Vacuum seal testers

10

*

1 Jul 2010

  Vision inspection assets (including cap    inspection/rejection systems and label inspection                             machines)

6

*

1 Jul 2010

 Packing assets:

 

 

 

  Cartoning assets (including carton and case    erectors, carton sealers, case packers and                                           overpackers)

15

*

1 Jul 2010

  Coding machines (including container coders    and outer date coders)

7

*

1 Jul 2010

  Hot melt adhesive (spot glue) applicators

10

*

1 Jul 2010

  Label applicators

7

*

1 Jul 2010

  Labellers

10

*

1 Jul 2010

  Multipack machines

10

*

1 Jul 2010

  Shrink sleeve applicators

15

*

1 Jul 2010

  Shrinkwrappers

15

*

1 Jul 2010

  Straw applicators

20

*

1 Jul 2010

 Support assets:

 

 

 

  Air compressors and receivers

20

*

1 Jul 2010

  Bins, cages and hoppers

20

*

1 Jul 2010

  Boilers

20

*

1 Jul 2010

  Clean-in-place (CIP) system assets (including    pipes, pumps and tanks)

15

*

1 Jul 2010

  Control system assets (excluding personal    computers but including program logic                                           controllers (PLCs) and switchgear)

10

*

1 Jul 2010

  Conveyors (including augers, belt conveyors and   bucket elevators)

15

*

1 Jul 2010

  Fruit concentrate drum tippers

15

*

1 Jul 2010

  Laboratory equipment:

 

 

 

   Electronic (including high performance liquid    chromatography or HPLC machines,                                                         refractometers, spectrometry machines and                                           titrimetric analysers)

7

*

1 Jul 2010

   Non‑electronic

10

*

1 Jul 2010

  Pasteurisation assets:

 

 

 

   Pasteurisers (including heat exchangers)

15

*

1 Jul 2010

   Tunnel pasteurisers

10

*

1 Jul 2010

  Pipes

25

*

1 Jul 2010

  Pumps:

 

 

 

   Cavity pumps

10

*

1 Jul 2010

   Others (including centrifugal pumps)

15

*

1 Jul 2010

  Refrigeration assets (including compressors,    cooling towers, condensers and pumps)

15

*

1 Jul 2010

  Valves

10

*

1 Jul 2010

  Water treatment filters:

 

 

 

   Carbon filters

15

*

1 Jul 2010

   Membrane filters generally (including     microfiltration (MF), nanofiltration (NF) and                                                         reverse osmosis (RO) membrane filters)

7

*

1 Jul 2010

   UF membrane filters

5

*

1 Jul 2010

  Weighbridges

20

*

1 Jul 2010

 Tanks:

 

 

 

  Blending and mixing tanks

25

*

1 Jul 2010

  Debittering tanks

30

*

1 Jul 2010

  Storage tanks:

 

 

 

   Generally

30

*

1 Jul 2010

   Jacketed

20

*

1 Jul 2010

   Refrigerated

20

*

1 Jul 2010

  Waste water storage/treatment tanks

20

*

1 Jul 2010

Jam, pickles and sauces manufacturing assets:

 

 

 

 Filling and sealing assets:

 

 

 

  Bottle rinsing machines

10

*

1 Jul 2018

  Capping machines

15

*

1 Jul 2018

  Denesters

10

*

1 Jul 2018

  Filling machines (including aseptic, bucket and    portion control)

15

*

1 Jul 2018

  Jar de-palletisers

15

*

1 Jul 2018

  Lid descramblers, cap sorters and hoppers

15

*

1 Jul 2018

 Packaging assets:

 

 

 

  Carton erecting, packing and closing machines   (including cartoners)

12

*

1 Jul 2018

  Labellers – see Table B Packaging machines

 

 

 

  Palletisers

10

*

1 Jul 2018

  Wrapping machines (including pallet wrappers,   shrink wrappers and stretch wrappers) –  see                                           Table B Packaging machines

 

 

 

 Processing assets:

 

 

 

  Brush finishers and pulper finishers

15

*

1 Jul 2018

  Cookers

10

*

1 Jul 2018

  Cooling tunnels (including water cooling tunnels)

15

*

1 Jul 2018

  Micro filters

20

*

1 Jul 2018

  Pasteurisers

15

*

1 Jul 2018

  Pectin mixers

10

*

1 Jul 2018

  Pipes and pipelines (including pigging)

15

*

1 Jul 2018

  Tanks and vats (including blending, holding and    mixing tanks)

15

*

1 Jul 2018

 Quality control and inspection assets:

 

 

 

  Metal detectors and camera vision scanners

10

*

1 Jul 2018

 Support assets:

 

 

 

  Accumulation tables and turntables

15

*

1 Jul 2018

  Air compression assets (including air     compressors, air dryers and air receivers)

10

*

1 Jul 2018

  Boilers – see Table B Boilers

 

 

 

  Conveyors

15

*

1 Jul 2018

  Exhaust systems

10

*

1 Jul 2018

  Heat exchangers

10

*

1 Jul 2018

  Pumps (including cavity, diaphragm and lobe)

15

*

1 Jul 2018

Preserved fruit and vegetable manufacturing assets:

 

 

 

 Filling and sealing assets:

 

 

 

  Canning assets (including can loaders, closers   and seamers)  

10

*

1 Jul 2018

  Capping machines:

 

 

 

   Cappers

10

*

1 Jul 2018

   Induction sealers

5

*

1 Jul 2018

  Filling machines (including aseptic, bag in box,   cup, direct and piston)

10

*

1 Jul 2018

 Packaging assets:

 

 

 

  Carton erecting, packing and closing machines   (including cartoners)

15

*

1 Jul 2018

  Labellers

10

*

1 Jul 2018

  Palletisers and depalletisers – see Table B    Packaging machines

 

 

 

  Wrapping machines (including pallet wrappers,   shrink wrappers and stretch wrappers) – see                                            Table B Packaging machines             

 

 

 

 Processing assets:

 

 

 

  Blanchers and paste finishers (including bean    and spaghetti)

12

*

1 Jul 2018

  Concentrates and syrup assets (including    centrifuges, decanters and syrupers)

15

*

1 Jul 2018

  Cookers:

 

 

 

   Rotary atmospheric sterilisers

20

*

1 Jul 2018

   Rotary pressure sterilisers

10

*

1 Jul 2018

   Static retorts

15

*

1 Jul 2018

  Crushing mills

30

*

1 Jul 2018

  Graders

15

*

1 Jul 2018

  Peelers:

 

 

 

   Chemical (including caustic)

10

*

1 Jul 2018

         Mechanical (including ginacas and     magnesium scrubbers)

5

*

1 Jul 2018

  Pitters and repitters

20

*

1 Jul 2018

  Slicers and resizers

15

*

1 Jul 2018

  Tanks and vats (including blending, holding and    mixing tanks)

15

*

1 Jul 2018

 Quality control and inspection assets:

 

 

 

  Colour sorters

10

*

1 Jul 2018

  Inspection equipment (including checkweighers   and metal detectors) – see Table B Packaging                             machines

 

 

 

 Support assets:

 

 

 

  Bin tippers

20

*

1 Jul 2018

  Control systems – see Table B Control systems   and control system assets

 

 

 

       Conveyors and elevators

15

*

1 Jul 2018

  Filtration systems

15

*

1 Jul 2018

  Pasteurisers (including heat exchangers)

10

*

1 Jul 2018

  Pumps

10

*

1 Jul 2018

 

Oil and fat manufacturing

(11500)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean):

 

 

 

 Preparatory and extraction assets:

 

 

 

  Preparatory and mechanical extraction assets:

 

 

 

   Breaking assets (including dehullers and     crackers)

20

*

1 Jul 2012

   Cookers (including conditioners and     preheaters)

25

*

1 Jul 2012

   Extruders (including screw presses)

20

*

1 Jul 2012

   Milling and grinding assets (including flakers,    hammer mills and roller mills)

20

*

1 Jul 2012

   Pumps

8

*

1 Jul 2012

   Vibratory screens

15

*

1 Jul 2012

  Solvent extraction system assets:

 

 

 

   Distillation system assets (incorporating     distillation columns, steam economisers,                                                         condensers, evaporators and oil strippers)

30

*

1 Jul 2012

   Meal and cake processing assets      (incorporating desolventisers, toasters,                                                         drying and cooling assets)

30

*

1 Jul 2012

   Mineral oil recovery system assets     (incorporating heat exchangers, mineral oil                                                         scrubbers and oil strippers)

30

*

1 Jul 2012

   Solvent extractors (including hoppers and     conveyors)

30

*

1 Jul 2012

   Solvent water separation system assets     (incorporating condensers, solvent water                                                         separators, steam ejectors and solvent                                                         receivers)

30

*

1 Jul 2012

 Margarine and shortening processing assets:

 

 

 

  Pasteurisers

15

*

1 Jul 2012

  Pin rotor machines (including plasticators and    complectors)

25

*

1 Jul 2012

  Refrigeration assets (including compressors,    condensers, evaporators and pumps)

15

*

1 Jul 2012

  Scraped surface heat exchangers (including    perfectors and crystallisers)

25

*

1 Jul 2012

 Measuring and monitoring assets:

 

 

 

  Belt weighers

15

*

1 Jul 2012

  Flow meters

10

*

1 Jul 2012

  Laboratory assets:

 

 

 

   Colorimeters

10

*

1 Jul 2012

   Furnace ovens

15

*

1 Jul 2012

   Gas chromatograph analysers

10

*

1 Jul 2012

   Moisture and protein analysers, electronic     (including near infrared analysers)

10

*

1 Jul 2012

   Spectrophotometers

15

*

1 Jul 2012

   Vacuum separators

10

*

1 Jul 2012

  Seed samplers, hydraulic driven

10

*

1 Jul 2012

 Support assets:

 

 

 

  Centrifuges, decanters and separators

20

*

1 Jul 2012

  Cooling towers (including packaged type)

20

*

1 Jul 2012

  Deodorisers

30

*

1 Jul 2012

  Drying assets (including vacuum dryers)

20

*

1 Jul 2012

  Emission control assets:

 

 

 

   Dust collection assets (including ductwork,     dust collectors, scrubbers and fans)

20

*

1 Jul 2012

   Environmental control assets (including     scrubbers, ductwork, fans, biofilters and                                                        concrete containers)

20

*

1 Jul 2012

  Filtration assets:

 

 

 

   Plate and frame presses and polished filters

30

*

1 Jul 2012

   Pressure leaf filters

20

*

1 Jul 2012

  Heat exchangers

15

*

1 Jul 2012

  Pipes and pipelines

25

*

1 Jul 2012

  Pumps

15

*

1 Jul 2012

  Stacks (steel flues)

20

*

1 Jul 2012

  Tanks and vessels:

 

 

 

   Bulk oil storage tanks

30

*

1 Jul 2012

   Other:

 

 

 

    Steel

20

*

1 Jul 2012

    Stainless steel

30

*

1 Jul 2012

Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil):

 

 

 

 Preparatory and extraction assets:

 

 

 

  Cleaning and pre-cleaning assets (including    seed cleaners and vibratory screens)

15

*

1 Jul 2017

  Cookers

15

*

1 Jul 2017

  Crushing and breaking assets (including    grinders, flaking machines and seed crackers)

20

*

1 Jul 2017

  Extruders (including expellers and screw    presses)

15

*

1 Jul 2017

  Filtration assets (including plate and frame    presses and pressure leaf filters)

15

*

1 Jul 2017

  Pipes and pipelines

20

*

1 Jul 2017

  Tanks and vats

15

*

1 Jul 2017

Olive oil processing assets

15

*

1 Jul 2008

Packaging assets:

 

 

 

 Bag sewers – see Table B Packaging machines

 

 

 

 Capping machines

15

*

1 Jul 2012

 Cartoning assets (including carton and case  erecting, packing and closing machines)

15

*

1 Jul 2017

 Coding machines

10

*

1 Jul 2012

 Filling machines

20

*

1 Jul 2017

 Labellers

10

*

1 Jul 2017

 Palletisers and depalletisers

20

*

1 Jul 2012

 Platform scales – see Table B Platform scales

 

 

 

 Robots (pick and place packaging machines)

10

*

1 Jul 2012

 Wrapping machines (including shrink and stretch   wrappers)

15

*

1 Jul 2012

Quality control assets (including metal detectors and magnets)

10

*

1 Jul 2012

Receiving and storage assets:

 

 

 

 Bins and containers

20

*

1 Jul 2017

 Silos:

 

 

 

  Conditioning/sealed

20

*

1 Jul 2017

  Meal

20

*

1 Jul 2012

  Seed

30

*

1 Jul 2012

 Underground seed storage assets (including  concrete dump pits)

40

*

1 Jul 2012

Seed and product handling assets:

 

 

 

 Augers, conveyors, elevators and hoppers

15

*

1 Jul 2017

Support assets:

 

 

 

 Control systems (excluding personal computers) -  see Table B Control systems and control system                             assets

 

 

 

 Cool rooms – see Table B Refrigeration assets

 

 

 

 Forklifts – see Table B Forklifts

 

 

 

 Generators – see Table B Power supply assets

 

 

 

 Weighbridges – see Table B Weighbridges

 

 

 

 

Grain mill product manufacturing

(11610)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Flour milling assets:

 

 

 

 Grain cleaning, milling and refining assets:

 

 

 

  Extraction and evaporation assets:

 

 

 

   Blowers, fans and evaporative coolers

15

*

1 Jul 2017

   Control systems (dust collectors) - see Table    B Control systems and control system assets

 

 

 

   Cyclones and dust collectors

20

*

1 Jul 2017

  Grain screen cleaners

12

*

1 Jul 2017

  Gravity tables or separators

20

*

1 Jul 2017

  Hammer mills

15

*

1 Jul 2017

  Horizontal scourers

13

*

1 Jul 2017

  Intake separators

20

*

1 Jul 2017

  Intensive dampeners

20

*

1 Jul 2017

  Plan sifters

20

*

1 Jul 2017

  Purifiers

20

*

1 Jul 2017

  Roller mills

20

*

1 Jul 2017

  Rotary sieves

12

*

1 Jul 2017

 Packaging assets:

 

 

 

  Bag sewers - see Table B packaging machines

 

 

 

  Carton erecting, packing and closing machines   (including cartoners)

15

*

1 Jul 2017

  Hoists

15

*

1 Jul 2017

  Inspection equipment (including check weighers,   metal detectors, counting machines etc) - see                                           Table B Packaging machines

 

 

 

  Label applicators

10

*

1 Jul 2017

  Multihead and singlehead weighers - see Table   B Packaging machines

 

 

 

  Palletisers and depalletisers

15

*

1 Jul 2017

  Vertical form fill and seal/volumetric fillers    (including valve bag fillers)

15

*

1 Jul 2017

  Weighers

25

*

1 Jul 2017

  Wrapping machines (including pallet wrappers,   shrink wrappers, stretch wrappers) – see Table                             B Packaging machines

 

 

 

 Product and raw material handling and receiving  assets:

 

 

 

  Conveyors (including belt, chain, drag, screw)

15

*

1 Jul 2017

  Elevators

20

*

1 Jul 2017

  Silos:

 

 

 

   Concrete

50

*

1 Jan 2004

   Conditioning/sealed

20

*

1 Jul 2017

   Flexible

10

*

1 Jul 2017

   Galvanised

30

*

1 Jan 2004

   Steel

40

*

1 Jan 2004

  Weighbridges - see Table B Weighbridges

 

 

 

 Quality control assets:

 

 

 

  Laboratory testing equipment (including near    infrared analysers)

10

*

1 Jul 2017

  Test kitchen assets (including dough makers,    breadmakers, ovens, provers)

10

*

1 Jul 2017

  Test mills

25

*

1 Jul 2017

Malt manufacturing assets:

 

 

 

 Barley and malt cleaning assets (including  deculmers, dust extractors, indented cylinders,  magnetic cleaners, malt shakers, screeners)

15

*

1 Jul 2008

 Barley and malt handling assets:

 

 

 

  Augers, conveyors and elevators

15

*

1 Jul 2008

  Silos:

 

 

 

   Galvanised construction

30

*

1 Jul 2008

   Steel construction

40

*

1 Jul 2008

  Weighbridges/weighers

20

*

1 Jul 2008

 Clean-in-place (CIP) system assets (including pipes,  pumps and tanks)

15

*

1 Jul 2008

 Control systems (excluding personal computers)

10

*

1 Jul 2008

 Germination assets:

 

 

 

  Above/below floor cleaning systems

15

*

1 Jul 2008

  Aeration blowers

15

*

1 Jul 2008

  Carbon dioxide (CO2) extraction units

15

*

1 Jul 2008

  Loaders/unloaders/turners

15

*

1 Jul 2008

  Vessels:

 

 

 

   Concrete

40

*

1 Jul 2008

   Rotating drums

20

*

1 Jul 2008

   Stainless steel

25

*

1 Jul 2008

 Kiln assets:

 

 

 

  Fans

15

*

1 Jul 2008

  Gas burners

15

*

1 Jul 2008

  Heat exchanger systems

20

*

1 Jul 2008

  Heat recovery systems

20

*

1 Jul 2008

  Kilns: 

 

 

 

   Concrete

40

*

1 Jul 2008

   Stainless steel

25

*

1 Jul 2008

  Loaders/unloaders/turners

15

*

1 Jul 2008

 Refrigeration assets (including chillers,  compressors, condensers, evaporative coolers and  pumps)

15

*

1 Jul 2008

 Steeping assets:

 

 

 

  Above floor/below floor cleaning systems

15

*

1 Jul 2008

  Slurry tanks

25

*

1 Jul 2008

  Steeping vessels:

 

 

 

   Concrete

40

*

1 Jul 2008

   Rotating drums

20

*

1 Jul 2008

   Stainless steel

25

*

1 Jul 2008

 Waste water treatment assets:

 

 

 

  Aerators

20

*

1 Jul 2008

  Blowers

20

*

1 Jul 2008

  Clarifiers

20

*

1 Jul 2008

  Digester/aeration tanks

25

*

1 Jul 2008

  Reverse osmosis system assets

20

*

1 Jul 2008

Rice milling assets:

 

 

 

 Grain cleaning, milling and refining assets:

 

 

 

  Colour sorters

10

*

1 Jul 2017

  De-stoners (including aspirators)

15

*

1 Jul 2017

  Extraction and evaporation assets (including    blowers, dust collectors, dryers, fans)

15

*

1 Jul 2017

  Flow weighers

20

*

1 Jul 2017

  Hullers

15

*

1 Jul 2017

  Intake separators

20

*

1 Jul 2017

  Length graders

20

*

1 Jul 2017

  Paddy cleaners and pre-cleaners

20

*

1 Jul 2017

  Paddy separators

15

*

1 Jul 2017

  Plan sifters

20

*

1 Jul 2017

  Thickness grading assets (including scalpers    and rotary screens)

20

*

1 Jul 2017

  Whiteners (including abrasive and friction    whiteners)

15

*

1 Jul 2017

 Packaging assets:

 

 

 

  Cartoning assets (including bagging machines,   bag sealers, carton and case erecting, packing                             and closing machines) - see Table B Packaging                             machines

 

 

 

  Palletisers and depalletisers

15

*

1 Jul 2017

  Weighers

20

*

1 Jul 2017

  Wrapping machines (including pallet wrappers,   shrink wrappers, stretch wrappers and strapping                             machines) – see Table B Packaging machines

 

 

 

 Product and raw material handling and receiving  assets:

 

 

 

  Augers, conveyors and elevators

15

*

1 Jul 2017

 Quality control assets:

 

 

 

  Inspection equipment (including check weighers   and metal detectors)

10

*

1 Jul 2017

  Laboratory equipment (including moisture testing   machines)

10

*

1 Jul 2017

  Magnets

10

*

1 Jul 2017

 Support assets:

 

 

 

  Air compressors – see Table B Air compression   assets generally (including air compressors, air                             dryers and air receivers)

 

 

 

  Fumigation systems

15

*

1 Jul 2017

 

Cereal and pasta product manufacturing

(11620)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Ancillary assets:

 

 

 

 Bin washers

15

*

1 Jul 2008

 Blowers and fans:

 

 

 

  Generally

25

*

1 Jul 2008

  Used in materials handling

15

*

1 Jul 2008

 Clean‑in‑place (CIP) systems

15

*

1 Jul 2008

 Control systems (excluding personal computers)

10

*

1 Jul 2008

 Dust collection assets (including cyclones)

20

*

1 Jul 2008

 Extrusion die washers

5

*

1 Jul 2008

 Racks and shelving

20

*

1 Jul 2008

 Scales (electronic scales and load cells)

10

*

1 Jul 2008

 Water chillers

20

*

1 Jul 2008

 Water filtration and softening assets (including  reverse osmosis assets)

15

*

1 Jul 2008

Cereal food manufacturing assets:

 

 

 

 Baked cereal bar product manufacturing assets –  see Table A Bakery product manufacturing (11710  to 11740)

 

 

 

 Cold formed and nut based cereal bar  manufacturing assets:

 

 

 

  Cooling tunnels

20

*

1 Jul 2008

  Enrobers

121/2

*

1 Jul 2008

  Guillotines

15

*

1 Jul 2008

  Slab formers (sheeters)

15

*

1 Jul 2008

  Slitters

15

*

1 Jul 2008

  Spreaders

15

*

1 Jul 2008

  Syrup cookers and kettles (including fire    cookers)

15

*

1 Jul 2008

  Tempering machines

15

*

1 Jul 2008

 General cereal food processing assets:

 

 

 

  Blenders and mixers (including drum mixers,    paddle blenders/mixers and ribbon                                            blenders/mixers)

15

*

1 Jul 2008

  Ovens (electric and gas‑fired)

20

*

1 Jul 2008

 Ready‑to‑eat cereal manufacturing assets (including  extruded, co‑extruded, flaked and puffed cereal               manufacturing assets):

 

 

 

  Coating assets (including coating applicators    and drum coaters)

15

*

1 Jul 2008

  Cookers

15

*

1 Jul 2008

  Delumpers (lump breakers)

10

*

1 Jul 2008

  Dryers:

 

 

 

   Flite dryers

30

*

1 Jul 2008

   Fluid bed dryers

20

*

1 Jul 2008

   Others (including belt and coating dryers)

15

*

1 Jul 2008

  Extruders

20

*

1 Jul 2008

  Feeders (including loss‑in‑weight and screwtype   feeders)

10

*

1 Jul 2008

  Milling machines (including flaking mills, pellet    mills and shredding mills)

20

*

1 Jul 2008

  Steam preconditioners

10

*

1 Jul 2008

Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc)

12

*

1 Jul 2008

Pasta manufacturing assets:

 

 

 

 Blenders and mixers

15

*

1 Jul 2008

 Cooling assets (including chillers and coolers)

10

*

1 Jul 2008

 Dryers

15

*

1 Jul 2008

 Extrusion dies

2

*

1 Jul 2008

 Fill preparation assets:

 

 

 

  Cookers/kettles

15

*

1 Jul 2008

  Mincers

15

*

1 Jul 2008

 Long goods/short goods pasta making assets  (including blanchers/cookers, formers, gnocchi  making machines, laminators, presses, ravioli               making machines, sheeters etc)

121/2

*

1 Jul 2008

 Pasteurisers

15

*

1 Jul 2008

Product and raw material receiving and handling assets:

 

 

 

 Aspirators

20

*

1 Jul 2008

 Bins and hoppers (including tote bins, intermediate  bulk containers, scaling bins etc):

 

 

 

  Mild and stainless steel

15

*

1 Jul 2008

  Others (including plastic and fibreglass)

10

*

1 Jul 2008

 Bulker bag unloaders (including electric hoist, forklift  and trolley based unloaders)

15

*

1 Jul 2008

 Conveyors (including belt, bucket, roller and screw  conveyors)

15

*

1 Jul 2008

 Silos:

 

 

 

  Steel

30

*

1 Jul 2008

  Used for flour (semolina)

25

*

1 Jul 2008

 Storage tanks (including jacketed tanks)

20

*

1 Jul 2008

 Tipping stations (tote bin dumpers)

15

*

1 Jul 2008

Quality control assets:

 

 

 

 Metal detectors

10

*

1 Jul 2008

 X‑ray detectors

5

*

1 Jul 2008

 

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 units, pan cleaners, and topping               applicators)

15

*

1 Jan 2002

 Automatic pan storage units

20

*

1 Jan 2002

 Automatic product handling assets (including basket  loaders and basket stackers)

15

*

1 Jan 2002

 Bread crumb assets (including baggers, debaggers,  hammer mills, ovens, screw conveyors and sifters)

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 coolers, spiral freezers

10

*

1 Jan 2002

 Final provers (mechanical type)

15

*

1 Jan 2002

 Final provers (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 weighers, extruders, final               moulder/panners, first/intermediate provers, gauge               rolls, laminators, meat cookers, meat extruders,               moulders, muffin making machines, pie making               machines, roll making machines, rounder/airflow               handers, 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  closers, bread baggers, box and carton making  machines, finished product check weighers, flow               wrappers, metal detectors, robotic pick and place               assets 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 slicers, cake slicers  and reciprocating blade slicers)

10

*

1 Jan 2002

 Storage, feeding and ingredient handling assets:

 

 

 

  Blowers, flour sifters and grain soak systems

15

*

1 Jan 2002

  Flour silos

25

*

1 Jan 2002

  Weighers

10

*

1 Jan 2002

 

Bakery product manufacturing (non‑factory based)

(11740)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Retail bread, biscuit, cake and pastry baking assets:

 

 

 

 Bread slicers

7

*

1 Jan 2002

 Bun dividers/rounders

8

*

1 Jan 2002

 Fixed bowl spiral mixers

7

*

1 Jan 2002

 Hydraulic dough dividers

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

 

Sugar manufacturing

(11810)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Sugar milling assets:

 

 

 

 Cane delivery assets:

 

 

 

  Cane bin assets:

 

 

 

   Rail bins

20

*

1 Jul 2011

   Rail bin automatic coupling/de‑coupling    devices

12

*

1 Jul 2011

   Road bins

12

*

1 Jul 2011

  Rail assets (excluding cane bin assets) – see    Table A Rail freight and passenger transport                                           services (47100 to 47200)

 

 

 

  Receival station assets:

 

 

 

   Cane levellers

20

*

1 Jul 2011

   Cane receival hoppers

25

*

1 Jul 2011

   Tipplers

25

*

1 Jul 2011

   Weighbridges

20

*

1 Jul 2011

 Cane juice extraction assets:

 

 

 

  Cane shredding machines (incorporating drives)

30

*

1 Jul 2011

  Crushing mills (incorporating drives)

30

*

1 Jul 2011

  Rotary juice screens

15

*

1 Jul 2011

 Cane juice filtration and clarification assets:

 

 

 

  Clarifiers

25

*

1 Jul 2011

  Flash tanks

20

*

1 Jul 2011

  Juice heaters

20

*

1 Jul 2011

  Lime and mud storage bins

25

*

1 Jul 2011

  Lime slakers

20

*

1 Jul 2011

  Mud mixers/minglers

20

*

1 Jul 2011

  Rotary vacuum mud filters

20

*

1 Jul 2011

 Evaporation and crystallisation assets:

 

 

 

  Centrifugals

25

*

1 Jul 2011

  Crystallisers

20

*

1 Jul 2011

  Evaporators

30

*

1 Jul 2011

  Magma mixers

20

*

1 Jul 2011

  Magma/massecuite distributors and receivers

20

*

1 Jul 2011

  Massecuite re‑heaters

20

*

1 Jul 2011

  Seed vessels

20

*

1 Jul 2011

  Sugar melters

20

*

1 Jul 2011

  Vacuum pans

30

*

1 Jul 2011

  Vapour condensers:

 

 

 

   Mild steel

20

*

1 Jul 2011

   Stainless steel

30

*

1 Jul 2011

 Molasses storage assets:

 

 

 

  Coolers

15

*

1 Jul 2011

  Dams (earthworks only)

40

*

1 Jul 2011

  Dam bladders and covers

12

*

1 Jul 2011

  Tanks

30

*

1 Jul 2011

 Power generation assets:

 

 

 

  Ash filters (including rotary and horizontal belt    vacuum filters)

15

*

1 Jul 2011

  Bagasse handling assets:

 

 

 

   Bagacillo collection systems

15

*

1 Jul 2011

   Bagasse bins (incorporating stacking and     reclaim systems)

30

*

1 Jul 2011

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

 

 

 

 Sugar drying and storage assets:

 

 

 

  Hoppers (weigh and feed)

25

*

1 Jul 2011

  Lump breakers

15

*

1 Jul 2011

  Rotary sugar dryers

25

*

1 Jul 2011

  Sugar storage bins and silos

30

*

1 Jul 2011

  Vibratory screens

15

*

1 Jul 2011

 Support assets:

 

 

 

  Air compression assets:

 

 

 

   Air dryers

12

*

1 Jul 2011

   Air receivers

20

*

1 Jul 2011

   Compressors

12

*

1 Jul 2011

   Packaged air compression systems

12

*

1 Jul 2011

  Blowers and fans

15

*

1 Jul 2011

  Control system assets:

 

 

 

   Control cabinets and switchgear

10

*

1 Jul 2011

   Instrumentation

10

*

1 Jul 2011

   Programmable logic controllers (PLCs)

10

*

1 Jul 2011

   Switchboards

20

*

1 Jul 2011

   Variable speed drives (VSDs)

10

*

1 Jul 2011

  Conveyors (including framework and     enclosures)

20

*

1 Jul 2011

  Conveyor belt weighers

15

*

1 Jul 2011

  Dust collectors (including ducting, but excluding   bagacillo collection systems)

20

*

1 Jul 2011

  Heat exchangers

15

*

1 Jul 2011

  Laboratory assets:

 

 

 

   Cutter grinders

15

*

1 Jul 2011

   Moisture determination ovens

10

*

1 Jul 2011

   Polarimeters

10

*

1 Jul 2011

   Rotary juice samplers

15

*

1 Jul 2011

   Spectrometers

10

*

1 Jul 2011

   Wet disintegrators

15

*

1 Jul 2011

  Overhead cranes - see Table B Cranes

 

 

 

  Piping and valves:

 

 

 

   Piping:

 

 

 

    Mild steel

15

*

1 Jul 2011

    Non ferrous

20

*

1 Jul 2011

    Stainless steel

25

*

1 Jul 2011

   Valves

10

*

1 Jul 2011

  Pumps

15

*

1 Jul 2011

  Tanks (excluding molasses storage tanks):

 

 

 

   Water storage tanks

25

*

1 Jul 2011

   Other tanks:

 

 

 

    Mild steel

20

*

1 Jul 2011

    Plastic

15

*

1 Jul 2011

    Stainless steel

30

*

1 Jul 2011

 Water treatment and cooling assets:

 

 

 

  Clarifiers

25

*

1 Jul 2011

  Cooling and effluent ponds

40

*

1 Jul 2011

  Cooling towers:

 

 

 

   Field erected

25

*

1 Jul 2011

   Packaged

15

*

1 Jul 2011

  Ion exchange systems

15

*

1 Jul 2011

Sugar refining assets:

 

 

 

 Affination assets:

 

 

 

  Centrifugals

25

*

1 Jul 2011

  Magma mixers

20

*

1 Jul 2011

  Melter liquor screens

15

*

1 Jul 2011

  Sugar melters

20

*

1 Jul 2011

 Clarification and de‑colourising assets:

 

 

 

  Carbon regeneration kilns

15

*

1 Jul 2011

  Clarifiers

25

*

1 Jul 2011

  Deep bed filters

30

*

1 Jul 2011

  De‑colourising columns:

 

 

 

   Carbon based

30

*

1 Jul 2011

   Resin based

20

*

1 Jul 2011

 Evaporation and crystallisation assets:

 

 

 

  Centrifugals

25

*

1 Jul 2011

  Evaporators

30

*

1 Jul 2011

  Magma/massecuite distributors and receivers

20

*

1 Jul 2011

  Vacuum pans

30

*

1 Jul 2011

  Vapour condensers:

 

 

 

   Mild steel

20

*

1 Jul 2011

   Stainless steel

30

*

1 Jul 2011

 Packaging assets:

 

 

 

  Bagging machines (including flow wrappers,    form fill and seal machines, and roll wrapping                                           machines)

15

*

1 Jul 2011

   Bottling assets:

 

 

 

   Bottle capping, filling and unscrambling     machines

15

*

1 Jul 2011

   Syrup and treacle filter presses

15

*

1 Jul 2011

   UV disinfectors

15

*

1 Jul 2011

  Carton erecting, packing and closing machines   (including cartoners)

15

*

1 Jul 2011

  Case erecting, packing and closing machines    (including casepackers)

15

*

1 Jul 2011

  Inspection equipment (including check    weighers, metal detectors, counting machines)

10

*

1 Jul 2011

  Multihead and singlehead weighers

15

*

1 Jul 2011

  Palletisers and de‑palletisers

15

*

1 Jul 2011

  Product identification labellers (including    decorating, applicator and coding machines)

10

*

1 Jul 2011

  Wrapping machines (including shrink     wrappers, stretch wrappers and strapping                                           machines)

15

*

1 Jul 2011

 Sugar receival, drying, screening, and storage  assets:

 

 

 

  Bins, hoppers and silos

30

*

1 Jul 2011

  Lump breakers

15

*

1 Jul 2011

  Rotary sugar dryers

25

*

1 Jul 2011

  Sugar throwers

15

*

1 Jul 2011

  Vibratory screens (including graders and    scalpers)

15

*

1 Jul 2011

 Support assets:

 

 

 

  Air compression assets:

 

 

 

   Air dryers

12

*

1 Jul 2011

   Air receivers

20

*

1 Jul 2011

   Compressors

12

*

1 Jul 2011

   Packaged air compression systems

12

*

1 Jul 2011

  Blowers and fans

15

*

1 Jul 2011

  Boilers (packaged type only)

20

*

1 Jul 2011

  Control system assets:

 

 

 

   Control cabinets and switchgear

10

*

1 Jul 2011

   Instrumentation

10

*

1 Jul 2011

   Program logic controllers (PLCs)

10

*

1 Jul 2011

   Switchboards

20

*

1 Jul 2011

   Variable speed drives (VSDs)

10

*

1 Jul 2011

  Conveyors (including framework and     enclosures):

 

 

 

   Packaging conveyors

15

*

1 Jul 2011

   Other conveyors

20

*

1 Jul 2011

  Cooling towers:

 

 

 

   Field erected

25

*

1 Jul 2011

   Packaged

15

*

1 Jul 2011

  Dust collectors (including ducting)

20

*

1 Jul 2011

  Heat exchangers

15

*

1 Jul 2011

  Pipes and valves:

 

 

 

   Pipes: 

 

 

 

    Mild steel

15

*

1 Jul 2011

    Non ferrous

20

*

1 Jul 2011

    Stainless steel

25

*

1 Jul 2011

   Valves

10

*

1 Jul 2011

  Pumps

15

*

1 Jul 2011

  Refractometers

10

*

1 Jul 2011

  Spectrometers

10

*

1 Jul 2011

  Tanks:

 

 

 

   Water storage tanks

25

*

1 Jul 2011

   Other tanks:

 

 

 

    Mild steel

20

*

1 Jul 2011

    Plastic

15

*

1 Jul 2011

    Stainless steel

30

*

1 Jul 2011

  Weighbridges

20

*

1 Jul 2011

 

Confectionery manufacturing

(11820)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Chocolate making assets:

 

 

 

 Conches

20

*

1 Jul 2016

 Pre-refiners

12

*

1 Jul 2016

 Refiners

10

*

1 Jul 2016

 Tempering machines

15

*

1 Jul 2016

Enrobers (chocolate, coconut etc)

15

*

1 Jul 2016

Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc)

15

*

1 Jul 2016

Jelly and sugar lolly making assets:

 

 

 

 Cleaners (brush and laser)

10

*

1 Jul 2016

 Coating and dusting machines

15

*

1 Jul 2016

 Depositors (including nozzle plates, pistons and  pumps)

12

*

1 Jul 2016

 Mouldboards and trays

7

*

1 Jul 2016

 Oiling machines

15

*

1 Jul 2016

 Starch conditioners

10

*

1 Jul 2016

 Starch moguls

10

*

1 Jul 2016

Packaging assets:

 

 

 

 Bagging machines (including flow wrappers, form fill  seal machines, shaped foil wrappers,  stick/bunch/sleeve wrappers etc)

15

*

1 Jul 2016

 Cartoning and boxing machines (including erectors,  robots, case packers, palletisers, strappers etc)

12

*

1 Jul 2016

 Inspection equipment (including check weighers,  metal detectors, scales, vision scanners etc)

8

*

1 Jul 2016

 Multihead and singlehead weighers

10

*

1 Jul 2016

Panning assets:

 

 

 

 Belt panners

15

*

1 Jul 2016

 Coating and polishing panners

20

*

1 Jul 2016

 Sugar panners

12

*

1 Jul 2016

Support assets:

 

 

 

 Cookers, drying rooms, ovens, roasters, mixers and  melting stations (caramel, fruit, nougat, wafer etc)

15

*

1 Jul 2016

 Cooling tunnels

17

*

1 Jul 2016

 Cutters and guillotines

12

*

1 Jul 2016

 Moulds

4

*

1 Jul 2016

 Tanks and vats (chocolate, egg, syrup etc)

14

*

1 Jul 2016

 

Prepared animal and bird feed manufacturing

(11920)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Pet food manufacturing assets:

 

 

 

 Dry process assets:

 

 

 

  Batching systems

15

*

1 Jul 2013

  Blowing systems

15

*

1 Jul 2013

  Coating assets (including oil, tumble and    vacuum coaters)

10

*

1 Jul 2013

  Coolers (including counterflow, horizontal and    vertical)

15

*

1 Jul 2013

  Cooling systems (including fans and cyclones)

10

*

1 Jul 2013

  Dehumidifying systems (including silo munters)

10

*

1 Jul 2013

  Dosing systems (including liquid)

10

*

1 Jul 2013

  Dryers

15

*

1 Jul 2013

  Extruders

15

*

1 Jul 2013

  Hammer mills

15

*

1 Jul 2013

  Hoppers (including batch and surge)

15

*

1 Jul 2013

  Mixers (including batch and paddle)

15

*

1 Jul 2013

  Ovens (including horizontal, tunnel and vertical)

15

*

1 Jul 2013

  Pre-conditioners

10

*

1 Jul 2013

 Packaging assets:

 

 

 

  Bagging machines (including flow wrappers,    form fill and seal machines and roll wrapping                                           machines)

10

*

1 Jul 2013

  Can and tray labelling assets

10

*

1 Jul 2013

  Case erecting, packing and closing machines    (including cartoners)

10

*

1 Jul 2013

  Inspection equipment (including checkweighers,   metal detectors, counting machines etc)

10

*

1 Jul 2013

  Multihead and singlehead weighers

10

*

1 Jul 2013

  Palletisers and depalletisers

15

*

1 Jul 2013

  Robotic lid, tray and sealing assets

10

*

1 Jul 2013

  Robotic pick and place assets

10

*

1 Jul 2013

  Wrapping machines (including shrink wrappers,   stretch wrappers and strapping machines)

10

*

1 Jul 2013

 Raw material receiving, storage and handling  assets:

 

 

 

  Chutes

15

*

1 Jul 2013

  Conveyors (including belt, chain, drag, screw    and walking beam conveyors)

15

*

1 Jul 2013

  Elevators and distributors (including bucket and   transfer elevators)

15

*

1 Jul 2013

  Hoppers (including batch and weigh hoppers)

15

*

1 Jul 2013

  Receival assets

15

*

1 Jul 2013

  Screw and weigh belt feeders

10

*

1 Jul 2013

  Silos

20

*

1 Jul 2013

  Storage bins

20

*

1 Jul 2013

  Tanks (including holding, liquid storage and    water)

20

*

1 Jul 2013

 Support assets:

 

 

 

  Access platforms

20

*

1 Jul 2013

  Air compressors and receivers

10

*

1 Jul 2013

  Bins (including tippers and raw material bins)

15

*

1 Jul 2013

  Boilers

20

*

1 Jul 2013

  Cleaning systems (including vacuum)

15

*

1 Jul 2013

  Contra shears and drum filters

10

*

1 Jul 2013

  Control systems

10

*

1 Jul 2013

  Dust management assets (including bag and    dust filters, dust collectors, dust extraction hood                             and ducting and exhaust fans and socks)

15

*

1 Jul 2013

  Effluent pumps

10

*

1 Jul 2013

  Effluent screens and filters

10

*

1 Jul 2013

  Emissions and odour control systems     (incorporating exhaust fans, ducting and                                           biofilters)

15

*

1 Jul 2013

  Fire prevention systems (incorporating fire    protection system and water tanks)

20

*

1 Jul 2013

  Laboratory and analysing assets (including    probes and samplers)

10

*

1 Jul 2013

  Pumps (including liquid feed)

10

*

1 Jul 2013

  Racking

20

*

1 Jul 2013

  Safety systems

20

*

1 Jul 2013

  Waste water ponds

25

*

1 Jul 2013

  Waste water treatment assets

20

*

1 Jul 2013

  Weighing assets (including weigh cells, heads    and hoppers)

10

*

1 Jul 2013

 Wet process assets:

 

 

 

  Air purification and recycling systems

10

*

1 Jul 2013

  Basket tippers

10

*

1 Jul 2013

  Blending, dicing and mincing assets

10

*

1 Jul 2013

  Blowers

15

*

1 Jul 2013

  Canning and tray assets including closers and    fillers

10

*

1 Jul 2013

  Chillers

15

*

1 Jul 2013

  Cool rooms

15

*

1 Jul 2013

  Cooling towers

15

*

1 Jul 2013

  Cutting assets (including knife and blade    assemblies)

10

*

1 Jul 2013

  Dewatering assets

10

*

1 Jul 2013

  Drying assets

15

*

1 Jul 2013

  Extruders

15

*

1 Jul 2013

  Freezers

15

*

1 Jul 2013

  Frozen block warmers

10

*

1 Jul 2013

  Gravy make-up stations

15

*

1 Jul 2013

  Grinders

10

*

1 Jul 2013

  Hoppers (including batch and surge)

15

*

1 Jul 2013

  Mix slides and chutes

15

*

1 Jul 2013

  Mixers (including batch and paddle)

15

*

1 Jul 2013

  Pallet lifters and hoists

10

*

1 Jul 2013

  Refrigeration compressors

15

*

1 Jul 2013

  Retort cooking vessels

15

*

1 Jul 2013

  Retort trays

15

*

1 Jul 2013

  Seal thickness testing assets

10

*

1 Jul 2013

  Slicing and shredding assets

10

*

1 Jul 2013

  Stacking assets

15

*

1 Jul 2013

Prepared animal and bird feed manufacturing assets generally:

 

 

 

 Batching, grinding and mixing assets:

 

 

 

  Bins (including mash, outloading, surge, supply   and raw material bins)

30

*

1 Jul 2012

  Control systems (including batching systems)

10

*

1 Jul 2012

  Dressers

10

*

1 Jul 2012

  Drum magnets

10

*

1 Jul 2012

  Evaporative coolers

10

*

1 Jul 2012

  Grinders

10

*

1 Jul 2012

  Hammer and roller mills

15

*

1 Jul 2012

  Heating chambers (including coils and heat    exchangers)

12

*

1 Jul 2012

  Hoppers (including expansion, grinder, weigh    and surge hoppers)

25

*

1 Jul 2012

  Liquid tanks (including molasses and tallow)

20

*

1 Jul 2012

  Load cells

10

*

1 Jul 2012

  Mixers (including paddle, premix and ribbon    screw)

20

*

1 Jul 2012

  Pumps (including heat, molasses and water    pumps)

7

*

1 Jul 2012

  Rotary valves

15

*

1 Jul 2012

  Shears

15

*

1 Jul 2012

  Turn heads

20

*

1 Jul 2012

 Drying, coating, cooling and addition assets:

 

 

 

  Coating assets (including oil, tumble and    vacuum coaters)

12

*

1 Jul 2012

  Coolers (including counterflow, horizontal and    vertical)

15

*

1 Jul 2012

  Cooling fans and cyclones

10

*

1 Jul 2012

  Dryers

15

*

1 Jul 2012

  Injection systems (including tallow)

15

*

1 Jul 2012

  Meters (including counterflow meters)

10

*

1 Jul 2012

  Post pellet addition systems (incorporating    mixers)

10

*

1 Jul 2012

  Screening and sieving assets

10

*

1 Jul 2012

  Vacuum pump and piping

15

*

1 Jul 2012

 Liquid feed assets:

 

 

 

  Augers, conveyors and elevators

7

*

1 Jul 2012

  Bladders for molasses ponds

10

*

1 Jul 2012

  Bulk bag hangers

10

*

1 Jul 2012

  Covers for molasses ponds

10

*

1 Jul 2012

  Hoppers

10

*

1 Jul 2012

  Liners for tanks

5

*

1 Jul 2012

  Micro scales

7

*

1 Jul 2012

  Mixers

10

*

1 Jul 2012

  Mixing tanks for clay and other products

15

*

1 Jul 2012

  Pumps:

 

 

 

   Acid and urea pumps

3

*

1 Jul 2012

   Heat, molasses and water pumps

10

*

1 Jul 2012

  Silos (including polyvinylchloride (PVC) and    steel construction)

15

*

1 Jul 2012

  Storage tanks (including polyvinylchloride (PVC)   and steel construction)

15

*

1 Jul 2012

 Packaging assets:

 

 

 

  Bagging machines (including flow wrappers,    form fill and seal machines and roll wrapping                                           machines)

10

*

1 Jul 2012

  Case erecting, packing and closing machines    (including cartoners)

10

*

1 Jul 2012

  Inspection equipment (including checkweighers,   metal detectors, counting machines)

10

*

1 Jul 2012

  Multihead and singlehead weighers

10

*

1 Jul 2012

  Palletisers and depalletisers

15

*

1 Jul 2012

  Robotic pick and place, lid, tray and sealing    assets

10

*

1 Jul 2012

  Wrapping machines (including shrink wrappers,   stretch wrappers and strapping machines)

10

*

1 Jul 2012

 Pre-conditioning and extrusion assets:

 

 

 

  Boilers

20

*

1 Jul 2012

  Conditioners

10

*

1 Jul 2012

  Crumble rollers

20

*

1 Jul 2012

  Extruders

15

*

1 Jul 2012

  Pellet presses (including air flow and die feeder   presses)

15

*

1 Jul 2012

  Pellet testers

10

*

1 Jul 2012

 Raw material receiving, storage and handling  assets:

 

 

 

  Augers

10

*

1 Jul 2012

  Bulkheads

20

*

1 Jul 2012

  Chutes, deadboxes and diverters

10

*

1 Jul 2012

  Conveyors (including belt, drag, grain and screw   conveyors)

15

*

1 Jul 2012

  Elevators and distributors (including bucket and   transfer elevators)

15

*

1 Jul 2012

  Grain cleaning and shifting assets (including    grain blowers and grain shifters)

15

*

1 Jul 2012

  Grain transfer drag chains

15

*

1 Jul 2012

  Portable conveying assets (including augers and   belt conveyors)

5

*

1 Jul 2012

  Receival pits

30

*

1 Jul 2012

  Rotary and slide gates

10

*

1 Jul 2012

  Silos

30

*

1 Jul 2012

  Storage bins

20

*

1 Jul 2012

 Support assets:

 

 

 

  Air compressors

10

*

1 Jul 2012

  Dust management assets (including bag and    dust filters, dust collectors, dust extraction hood                             and ducting and exhaust fans and socks)

15

*

1 Jul 2012

  Emissions and odour control systems     (incorporating exhaust fans, ducting and                                           biofilters)

15

*

1 Jul 2012

  Feed delivery bins

15

*

1 Jul 2012

  Fire prevention systems (incorporating fire    protection system and water tanks)

20

*

1 Jul 2012

  Grain vacuum and silo sampling probes

5

*

1 Jul 2012

  Laboratory assets (including grain testing    assets)

10

*

1 Jul 2012

  Near infrared transmission systems and    analysers

7

*

1 Jul 2012

  Racking

20

*

1 Jul 2012

  Waste water treatment assets

20

*

1 Jul 2012

  Weighbridges

25

*

1 Jul 2012

 

Other food product manufacturing n.e.c.

(11990)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Coffee processing assets:

 

 

 

 Bins and hoppers (including gravity bins and  holding bins)

20

*

1 Jul 2012

 De-stoners, gravity separators and magnetic  separators

20

*

1 Jul 2012

 Extraction and evaporation assets (including  decanters, evaporators/finishers, flash  vessels/stripping columns, pressure vessels/cells,               separators/clarifiers, spray driers, strainers and wet               scrubbers)

20

*

1 Jul 2012

 Grinders

20

*

1 Jul 2012

 Material handling assets (including augers, belt  conveyors, bucket elevators, elevators and  vibratory conveyors)

15

*

1 Jul 2012

 Packaging assets:

 

 

 

  Form fill and seal packaging machines (including   flat bottom, flat top and bottom, pillow               shape,                                           stand up and vacuum brick pack packaging                                           machines)

12

*

1 Jul 2012

  Inspection equipment (including checkweighers,   metal detectors, counting machines etc)

12

*

1 Jul 2012

  Multihead weighers

12

*

1 Jul 2012

 Process control valves

10

*

1 Jul 2012

 Roasters (including cooling trays)

20

*

1 Jul 2012

 Sample roasters

15

*

1 Jul 2012

 Silos

25

*

1 Jul 2012

 Smoke/odour elimination systems (incorporating  afterburners, housing and piping)

15

*

1 Jul 2012

 Support assets:

 

 

 

  Air compressors

12

*

1 Jul 2012

  Boiler house assets

20

*

1 Jul 2012

  Clean-in-place (CIP) systems

15

*

1 Jul 2012

  Control system assets (including programmable   logic controllers (PLCs) and variable speed                                           drives (VSDs))

10

*

1 Jul 2012

  Laboratory assets:

 

 

 

   Electronic (including analysers and     spectrometers)

7

*

1 Jul 2012

   Generally

10

*

1 Jul 2012

  Pipes

20

*

1 Jul 2012

  Pumps

20

*

1 Jul 2012

  Racks

20

*

1 Jul 2012

  Scales

10

*

1 Jul 2012

  Tanks

30

*

1 Jul 2012

  Waste water treatment assets

20

*

1 Jul 2012

  Weighbridges

25

*

1 Jul 2012

Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals):

 

 

 

 Ancillary and support assets:

 

 

 

  Air compression assets:

 

 

 

   Air dryers

10

*

1 Jul 2012

   Air receivers

20

*

1 Jul 2012

   Compressors and packaged air compression    systems

15

*

1 Jul 2012

  Blowers and fans

15

*

1 Jul 2012

  Boilers

20

*

1 Jul 2012

  Clean-in-place (CIP) assets

10

*

1 Jul 2012

  Control systems generally

10

*

1 Jul 2012

  Conveyors (including auger conveyors, belt    conveyors, bucket elevators, flume conveyors                                           roller conveyors, web conveyors etc)

15

*

1 Jul 2012

  Dust collection systems

20

*

1 Jul 2012

  Fire control assets - use any relevant     determination in Table B

 

 

 

  Frying oil reclaiming and cleansing systems    (incorporating filtration equipment, storage tanks                             and ventilation hoods)

20

*

1 Jul 2012

  Heat exchangers

15

*

1 Jul 2012

  Holding and storage tanks generally (including    water storage tanks)

20

*

1 Jul 2012

  Piping and reticulation lines (excluding fire water   pipes)

25

*

1 Jul 2012

  Pumps (including cavity pumps, centrifugal    pumps, lobe pumps etc)

10

*

1 Jul 2012

  Refrigeration and freezing assets:

 

 

 

   Chilled water systems generally (including     chillers, condensers and cooling towers)

15

*

1 Jul 2012

   Cooling tunnels

20

*

1 Jul 2012

   Freezers:

 

 

 

    Generally (including blast freezers and      plate freezers)

15

*

1 Jul 2012

    Spiral freezers

10

*

1 Jul 2012

   Insulation panels used in cold stores, cool     rooms, freezer rooms etc - see Table B                                                         Refrigeration assets

 

 

 

  Uninterruptible power supply (UPS) assets - see   Table B Power supply assets

 

 

 

  Valves

10

*

1 Jul 2012

  Waste water treatment assets:

 

 

 

   Aerators

20

*

1 Jul 2012

   Biogas system assets (excluding lagoon and   pond covers)

25

*

1 Jul 2012

   Blowers

20

*

1 Jul 2012

   Clarifiers (including dissolved air floatation     equipment and screens)

20

*

1 Jul 2012

   Digester/aeration tanks

25

*

1 Jul 2012

   Lagoons and ponds

40

*

1 Jul 2012

   Lagoon and pond covers

12

*

1 Jul 2012

   Lagoon and pond liners

20

*

1 Jul 2012

   Reverse osmosis system assets

20

*

1 Jul 2012

   Sludge dewatering assets (including filters,     separators etc)

15

*

1 Jul 2012

  Water treatment filters (including carbon filters    and membrane filters)

10

*

1 Jul 2012

 Frozen appetiser and finger food manufacturing  assets:

 

 

 

  Appetiser forming machines

15

*

1 Jul 2012

  Cookers

12

*

1 Jul 2012

  Fryers

12

*

1 Jul 2012

  Mixing assets (including meat mincers, meat    mincer/blenders, mixer/grinding machines and                                           mixers generally)

15

*

1 Jul 2012

 Frozen lasagne manufacturing assets generally  (including cookers, cutters, depositors, extruders,  lasagne making machines, mixers and sheeters)

15

*

1 Jul 2012

 Frozen pasta product manufacturing assets  generally - use any relevant determination made  for pasta manufacturing assets in Table A Cereal               and pasta product manufacturing (11620)

 

 

 

 Frozen pizza manufacturing assets:

 

 

 

  Pizza base making assets:

 

 

 

   Dough mixers

15

*

1 Jul 2012

   Ovens

20

*

1 Jul 2012

   Pizza base forming and sheeting assets     (including chunking units, cutters, extruders,                                           laminators, spiker rollers etc)

15

*

1 Jul 2012

   Proofers

15

*

1 Jul 2012

  Pizza sauce and topping application assets    (including can opening machines, cheese                                           shredding assets, depositors, enrobers, topping                             applicators and water coating sprayers)

15

*

1 Jul 2012

  Pocket pizza making machines

15

*

1 Jul 2012

 Frozen potato product manufacturing assets  (including french fries/potato chips, potato flake,  potato shred and shred product manufacturing               assets):

 

 

 

  Pre-processing assets:

 

 

 

   Deskinners and peelers:

 

 

 

    Abrasive/brush peelers

12

*

1 Jul 2012

    Steam peelers

10

*

1 Jul 2012

   Destoners

20

*

1 Jul 2012

   Sizing and sorting assets:

 

 

 

    Electronic sorters

10

*

1 Jul 2012

    Mechanical sizers (including roller sizers     and screen shaker sizers)

15

*

1 Jul 2012

   Trim tables (roller inspection tables)

20

*

1 Jul 2012

   Washers and brushers (including barrel     washers, flat bed brushers, polishers and                                                         pre-cleaner wet hopper washers)

12

*

1 Jul 2012

  Processing assets generally:

 

 

 

   Batter enrobers

10

*

1 Jul 2012

   Blanchers

15

*

1 Jul 2012

   Cookers

12

*

1 Jul 2012

   Cutters:

 

 

 

    Mechanical cutters

10

*

1 Jul 2012

    Water based (hydro) cutters

15

*

1 Jul 2012

   Dicers

10

*

1 Jul 2012

   Dosing systems for dextrose and SAPP     application etc

15

*

1 Jul 2012

   Dryers:

 

 

 

    Flake drum dryers

20

*

1 Jul 2012

    Generally (including dewatering dryers)

15

*

1 Jul 2012

   Flake breakers

10

*

1 Jul 2012

   Forming drums/machines

10

*

1 Jul 2012

   Fryers

12

*

1 Jul 2012

   Mixers

15

*

1 Jul 2012

   Pre-heaters

15

*

1 Jul 2012

   Shredders

10

*

1 Jul 2012

   Trimming and grading assets (including     shaker screen tables used in grading                                                         finished products and nubbin removal, sliver                                           removers etc)

10

*

1 Jul 2012

 Frozen pre-prepared meal manufacturing  assets (including cookers and kettles, depositors,  fillers, meat injectors and tenderisers, mixers,               multihead weighers, ovens, particle and sauce               applicators and rice/pasta cookers)

15

*

1 Jul 2012

 Ingredient receiving and handling assets:

 

 

 

  Bins and hoppers (including holding bins,    intermediate bulk containers, tote bins etc):

 

 

 

   Mild and stainless steel

15

*

1 Jul 2012

   Others (including plastic and fibreglass)

  8

*

1 Jul 2012

  Potato storage assets:

 

 

 

   Air handling system assets used in potato     storage structures:

 

 

 

    Aeration pipes

25

*

1 Jul 2012

    Control systems

15

*

1 Jul 2012

    Fans

15

*

1 Jul 2012

    Humidification assets (humidifiers etc)

10

*

1 Jul 2012

    Refrigeration assets (refrigeration units      etc)

12

*

1 Jul 2012

   Potato pilers (bin pilers)

20

*

1 Jul 2012

  Silos (flour)

25

*

1 Jul 2012

  Tippers and unloaders (including bin tippers and   unloaders, bulker bag unloaders and tote tippers                             and unloaders)

12

*

1 Jul 2012

  Trolleys (for cooked rice etc)

  5

*

1 Jul 2012

 Packaging and quality control assets:

 

 

 

  Accumulators

12

*

1 Jul 2012

  Adhesive applicators

  7

*

1 Jul 2012

  Cartoners (including inner and outer cartoning    machines)

15

*

1 Jul 2012

  Case erecting, packing and closing machines    (including casepackers)

15

*

1 Jul 2012

  Case sealing machines

10

*

1 Jul 2012

  Checkweighers

10

*

1 Jul 2012

  Coding machines (including laser coding    machines)

  8

*

1 Jul 2012

  Flow wrappers

10

*

1 Jul 2012

  Form fill and seal assets (including bagging units   and multihead weighers)

15

*

1 Jul 2012

  Heat shrink tunnels

10

*

1 Jul 2012

  Metal detectors

10

*

1 Jul 2012

  Palletisers

12

*

1 Jul 2012

  Palletising robots

10

*

1 Jul 2012

  Pallet wrappers

12

*

1 Jul 2012

  Product loaders and stackers

15

*

1 Jul 2012

  Tray denesters

15

*

1 Jul 2012

  Tray sealers

15

*

1 Jul 2012

  Weighbridges

20

*

1 Jul 2012

  X-ray detectors

10

*

1 Jul 2012

Peanut processing assets:

 

 

 

 Aeration units

15

*

1 Jul 2009

 Aspirators

10

*

1 Jul 2009

 Bins and hoppers (including gravity bins, holding  bins, shell bins, surge bins etc)

15

*

1 Jul 2009

 Blanchers

10

*

1 Jul 2009

 Cleaning assets:

 

 

 

  De‑stoners and gravity separators

20

*

1 Jul 2009

  Pre‑cleaners (intake cleaners)

15

*

1 Jul 2009

 Control systems

10

*

1 Jul 2009

 Door controls and motor drive systems for rapid  roller doors (incorporating chains, controls, motors  and sensors, but excluding doors)

10

*

1 Jul 2009

 Dust collection assets (including ductwork, dust  collectors, extraction fans etc)

20

*

1 Jul 2009

 Fryers

10

*

1 Jul 2009

 Granulators

12

*

1 Jul 2009

 Laboratory assets:

 

 

 

  Generally

10

*

1 Jul 2009

  Laboratory analysers

5

*

1 Jul 2009

 Materials handling assets (including augers, belt  conveyors, bucket elevators, elevators and vibratory  conveyors)

15

*

1 Jul 2009

 Ovens (including roasters and dryers)

10

*

1 Jul 2009

 Packaging assets (including packers, palletisers,  shrink wrappers and strapping machines)

10

*

1 Jul 2009

 Peanut oil crushing assets:

 

 

 

  Cookers

15

*

1 Jul 2009

  Screw presses/expeller presses

13

*

1 Jul 2009

 Quality control assets:

 

 

 

  Magnets and magnetic separators

7

*

1 Jul 2009

  Metal detectors

10

*

1 Jul 2009

  X‑ray units

5

*

1 Jul 2009

 Refrigeration units

20

*

1 Jul 2009

 Sampling assets:

 

 

 

  Sample grinders and shellers

10

*

1 Jul 2009

  Sieve tables and picking belt decks

20

*

1 Jul 2009

  Moisture meters

5

*

1 Jul 2009

 Scales

5

*

1 Jul 2009

 Shellers

20

*

1 Jul 2009

 Silos (metal)

30

*

1 Jul 2009

 Sorting and sizing assets:

 

 

 

  Electronic/laser sorters (including colour sorters)

10

*

1 Jul 2009

  Generally (including vibrating sieves, shaker    decks and sizing shakers)

20

*

1 Jul 2009

 Tipping units

20

*

1 Jul 2009

 Transformers

40

*

1 Jul 2009

Tea processing assets:

 

 

 

 Bins (including receiving and refrigerated)

15

*

1 Jul 2012

 Bin tippers

20

*

1 Jul 2012

 Classifiers and shredders

20

*

1 Jul 2012

 Dryers (including primary, secondary and final)

20

*

1 Jul 2012

 Fermenters (oxidizers)

20

*

1 Jul 2012

 Fibre extractors

20

*

1 Jul 2012

 Laboratory assets:

 

 

 

  Generally

15

*

1 Jul 2012

  Laboratory analysers

10

*

1 Jul 2012

 Materials handling assets (including augers, belt  conveyors, bucket elevators, vibratory conveyors,  structures, gearboxes and motors)

15

*

1 Jul 2012

 Packaging assets:

 

 

 

  Bagging machines (including flow wrappers and   roll wrapping machines)

15

*

1 Jul 2012

  Packaging machines:

 

 

 

   Form fill and seal packaging machines

15

*

1 Jul 2012

   Generally (including flat bottom, flat top and    bottom, pillow shape and stand up packaging                                           machines)

15

*

1 Jul 2012

   Vacuum brick pack packaging machines

15

*

1 Jul 2012

  Tea packaging assets generally (including    cartoners, casepackers, case palletisers,                                           checkweighers, fillers, label applicators, shrink                                           wrappers and stretch wrappers etc)

15

*

1 Jul 2012

 Pre dryers

20

*

1 Jul 2012

 Rollers (including crush tear and curl (CTC),  electrostatic, secondary and final)

20

*

1 Jul 2012

 Rotovanes

20

*

1 Jul 2012

 Support assets:

 

 

 

  Air compression assets (including air dryers, air   receivers and compressors)

12

*

1 Jul 2012

  Blowers and fans

15

*

1 Jul 2012

  Boilers

20

*

1 Jul 2012

  Bulka bags

5

*

1 Jul 2012

  Control system assets (including control    cabinets and switchgear, instrumentation,                                           programmable logic controllers (PLCs) and                                           variable speed drives (VSDs))

10

*

1 Jul 2012

  Switchboards

20

*

1 Jul 2012

 Vibratory screens

20

*

1 Jul 2012

 Withering troughs (incorporating controls and  sensors)

25

*

1 Jul 2012

 

Soft drink, cordial and syrup manufacturing

(12110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

De‑aerated water system assets (including pipes, pumps and tanks)

20

*

1 Jul 2009

Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters)

15

*

1 Jul 2009

Fruit juice drink manufacturing assets – see Table A Fruit and vegetable processing (11400)

 

 

 

Ice manufacturing assets (excluding dry ice manufacturing assets):

 

 

 

 Ammonia tank liquid receivers

20

*

1 Jul 2016

 Compressors

12

*

1 Jul 2016

 Condensers and cooling towers

10

*

1 Jul 2016

 Ice cabinets:

 

 

 

  Display merchandisers

5

*

1 Jul 2016

  Hydraulic lift trailers

10

*

1 Jul 2016

  Mobile ice boxes

7

*

1 Jul 2016

 Ice makers

25

*

1 Jul 2016

 Support assets:

 

 

 

  Augers

20

*

1 Jul 2016

  Bagging assets (including air compressors,    baggers, sealers etc)

8

*

1 Jul 2016

  Block pressers

10

*

1 Jul 2016

  Conveyors (including elevators, conveyors and   belts)

10

*

1 Jul 2016

  Ice rake assemblies

8

*

1 Jul 2016

  Ice storage bins, feed bins and rake bins

20

*

1 Jul 2016

Packaging assets:

 

 

 

 Filling and sealing assets:

 

 

 

  Capping machines

15

*

1 Jul 2009

  Container dryers (incorporating air knives and    blowers)

10

*

1 Jul 2009

  Cooling and warming tunnels

10

*

1 Jul 2009

  Filling machines (including bag in box fillers, cup   fillers and aseptic fillers)

20

*

1 Jul 2009

  Induction sealers

10

*

1 Jul 2009

  Inspection machines

10

*

1 Jul 2009

 Handling assets:

 

 

 

  Bottle and can rinsing machines

20

*

1 Jul 2009

  Depalletisers

20

*

1 Jul 2009

  Pallet binders

10

*

1 Jul 2009

  Palletisers

20

*

1 Jul 2009

  Strap cutting machines

10

*

1 Jul 2009

  Stretch wrappers

15

*

1 Jul 2009

 Packing assets:

 

 

 

  Carton packers

15

*

1 Jul 2009

  Coding machines (including container coders    and outer date coders)

7

*

1 Jul 2009

  Label applicators

7

*

1 Jul 2009

  Labellers

15

*

1 Jul 2009

  Multipack machines

10

*

1 Jul 2009

  Shrink wrappers

15

*

1 Jul 2009

  Tunnel pasteurisers

10

*

1 Jul 2009

Support assets:

 

 

 

 Additive dosing systems assets (including pipes,  pumps and tanks)

20

*

1 Jul 2009

 Air compressors and receivers

20

*

1 Jul 2009

 Boilers

20

*

1 Jul 2009

 Carbonators (including controls, pumps and valves)

20

*

1 Jul 2009

 Centrifuges

15

*

1 Jul 2009

 Clean-in-place system (CIP) assets (including pipes,  pumps and tanks)

15

*

1 Jul 2009

 Control system assets (excluding personal  computers, but including program logic controllers  (PLCs) and switchgear)

10

*

1 Jul 2009

 Conveyers

15

*

1 Jul 2009

 Heat exchangers

15

*

1 Jul 2009

 Laboratory equipment

10

*

1 Jul 2009

 Refrigeration assets (including compressors, cooling  towers, condensers, evaporators and pumps)

15

*

1 Jul 2009

 Pipes

25

*

1 Jul 2009

 Pumps

15

*

1 Jul 2009

 Syrup preparation assets (including tanks)

15

*

1 Jul 2009

 Valves

10

*

1 Jul 2009

 Waste water treatment assets:

 

 

 

  Aerators

20

*

1 Jul 2009

  Anaerobic bio gas system assets

25

*

1 Jul 2009

  Blowers

20

*

1 Jul 2009

  Clarifiers

20

*

1 Jul 2009

  Digester/aeration tanks

25

*

1 Jul 2009

  Reverse osmosis system assets

20

*

1 Jul 2009

 Weighers

20

*

1 Jul 2009

Tanks:

 

 

 

 Hot water

25

*

1 Jul 2009

 Liquid carbon dioxide (CO2) storage

20

*

1 Jul 2009

 Storage: 

 

 

 

  Chemical storage

20

*

1 Jul 2009

  Generally

30

*

1 Jul 2009

 

Beer manufacturing (except non‑alcoholic beer)

(12120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Beer filtration assets:

 

 

 

 Beer filters

20

*

1 Jul 2008

 Filter media make up assets

20

*

1 Jul 2008

 Mash filters

20

*

1 Jul 2008

Brewing assets:

 

 

 

 Grist hoppers

25

*

1 Jul 2008

 Mash tuns

25

*

1 Jul 2008

 Lauter tuns

25

*

1 Jul 2008

 Spent grains transfer system assets

20

*

1 Jul 2008

 Wort kettles

25

*

1 Jul 2008

 Whirlpool vessels

25

*

1 Jul 2008

Cellaring assets:

 

 

 

 Carbonators (including controls, pumps and valves)

20

*

1 Jul 2008

 Centrifuges

15

*

1 Jul 2008

 De‑aerated water system assets (including pipes,  pumps and tanks)

20

*

1 Jul 2008

 Yeast filters/dryers

15

*

1 Jul 2008

 Yeast propagators

20

*

1 Jul 2008

Malt handling and cleaning assets:

 

 

 

 Augers/conveyers and elevators

15

*

1 Jul 2008

 Dust extractors

20

*

1 Jul 2008

 Grain cleaning assets (including screeners,  destoners and magnetic separators)

20

*

1 Jul 2008

 Malt milling machines (including hammer and roller  mills)

20

*

1 Jul 2008

 Silos:

 

 

 

  Galvanised construction

30

*

1 Jul 2008

  Steel construction

40

*

1 Jul 2008

 Weighers

20

*

1 Jul 2008

Packaging assets:

 

 

 

 Bottle and can filling and sealing assets:

 

 

 

  Filling machines

20

*

1 Jul 2008

  Inspection machines

10

*

1 Jul 2008

 Bottle and can handling assets:

 

 

 

  Bottle and can rinsing machines

20

*

1 Jul 2008

  Depalletisers

20

*

1 Jul 2008

  Palletisers

20

*

1 Jul 2008

 Bottle and can packing assets:

 

 

 

  Carton packers

15

*

1 Jul 2008

  Date coders

7

*

1 Jul 2008

  Labellers

15

*

1 Jul 2008

  Multipack machines

10

*

1 Jul 2008

  Outer date coders

7

*

1 Jul 2008

  Shrink wrappers

15

*

1 Jul 2008

  Tunnel pasteurisers

10

*

1 Jul 2008

 Conveyers

15

*

1 Jul 2008

 Keg line assets:

 

 

 

  Capping machines

15

*

1 Jul 2008

  Coding machines

7

*

1 Jul 2008

  External washing machines

20

*

1 Jul 2008

  Internal washer and filler machines

20

*

1 Jul 2008

  Kegs (stainless steel)

15

*

1 Jul 2013

  Pasteurisers

20

*

1 Jul 2008

Support assets:

 

 

 

 Additive and hops dosing systems assets (including  pipes, pumps and tanks)

20

*

1 Jul 2008

 Air compressors and receivers

20

*

1 Jul 2008

 Boilers

20

*

1 Jul 2008

 Carbon dioxide (CO2) recovery system assets:

 

 

 

  Gas collection and storage assets (including    pipes bladders and tanks)

25

*

1 Jul 2008

  Gas processing assets

20

*

1 Jul 2008

  Vaporisation system assets

20

*

1 Jul 2008

 Clean-in-place system (CIP) assets (including  pipes, pumps and tanks)

15

*

1 Jul 2008

 Control system assets (excluding personal  computers)

10

*

1 Jul 2008

 Heat exchangers

15

*

1 Jul 2008

 Refrigeration assets (including compressors,  condensers, evaporators and pumps)

15

*

1 Jul 2008

 Pipes

25

*

1 Jul 2008

 Pumps

15

*

1 Jul 2008

 Valves

10

*

1 Jul 2008

 Vapour condensers

15

*

1 Jul 2008

 Waste water treatment assets:

 

 

 

  Aerators

20

*

1 Jul 2008

  Anaerobic bio gas system assets

25

*

1 Jul 2008

  Blowers

20

*

1 Jul 2008

  Clarifiers

20

*

1 Jul 2008

  Digester/aeration tanks

25

*

1 Jul 2008

  Reverse osmosis system assets

20

*

1 Jul 2008

Tanks:

 

 

 

 Beer fermentation and storage

30

*

1 Jul 2008

 Chemical storage

20

*

1 Jul 2008

 Cold service storage

25

*

1 Jul 2008

 Condensate collection

25

*

1 Jul 2008

 Hot service storage

25

*

1 Jul 2008

 Liquid carbon dioxide (CO2) storage

20

*

1 Jul 2008

 Trub

25

*

1 Jul 2008

 Yeast storage

25

*

1 Jul 2008

 

Spirit manufacturing

(12130)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Barrels, tanks and tuns:

 

 

 

 Barrels or casks (wooden):

 

 

 

  Capacity greater than 150 litres

10

*

1 Jul 2018

  Capacity of 150 litres or less

4

*

1 Jul 2018

 Fermenters, washbacks, vats and holding tanks

25

*

1 Jul 2018

 Intermediate bulk containers (IBC)

8

*

1 Jul 2018

 Mash tuns and lauter tuns

20

*

1 Jul 2018

Bottling assets:

 

 

 

 Bottle fillers:

 

 

 

 Automated (including bottle rinsers/washers,  cappers, capsule applicators and foilers)

15

*

1 Jul 2018

  Manual

7

*

1 Jul 2018

 Labellers

10

*

1 Jul 2018

 Printers and ink coders

8

*

1 Jul 2018

Distillation assets

 

 

 

 Laboratory and testing assets (including  alcoholmeters, alcolyzers, density meters, gas  chromatographs, Graham condensers,               homogenisers, hydrometers, Inland Revenue               condensers and sugar testers)

7

*

1 Jul 2018

 Stainless steel stills (continuous/vacuum stills, marc  stills producing grape spirit, neutral spirit or potable               ethanol [incorporating analyser/stripping columns,               purifier columns, rectifying columns, condensers               and dephlegmators/reflux condensers and               methanol/fusel oil isolators])

25

*

1 Jul 2018

 Stills generally (copper stills, pot stills, spirit stills  and wash stills [incorporating botanical baskets,  condensers, head tubes/necks, rectifiers, rectifying               columns and still columns])

15

*

1 Jul 2018

Support assets:

 

 

 

 Barrel racks:

 

 

 

  Steel

20

*

1 Jul 2018

  Wooden

15

*

1 Jul 2018

CCTV, security and monitoring systems assets – see Table B Security and monitoring assets

 

 

 

 Chillers

15

*

1 Jul 2018

 Floor scales (platform scales)

10

*

1 Jul 2018

 Flow meters

10

*

1 Jul 2018

 Furnaces, barley smokers, crispers and malt kilns

15

*

1 Jul 2018

 Gristmills

15

*

1 Jul 2018

 Heat exchangers (plate or tube)

15

*

1 Jul 2018

 Programmable logic control (PLC) system assets –  see Table B Control systems and control system              assets

 

 

 

 Pumps (including macerating pumps)

7

*

1 Jul 2018

 Water filters, reverse osmosis (RO) filters and water  softeners

10

*

1 Jul 2018

 Water heating assets:

 

 

 

  Boilers – see Table B Boilers

 

 

 

  Water heaters (including small steam boilers [up   to 500KW])

10

*

1 Jul 2018

 

Wine and other alcoholic beverage manufacturing

(12140)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Barrel assets:

 

 

 

 Barrel racks

20

*

1 Jul 2008

 Barrel washers

7

*

1 Jul 2008

 Oak barrels

4

*

1 Jul 2008

Grape handling assets:

 

 

 

 Conveyors and elevators

15

*

1 Jul 2008

 Crushers/destemmers

15

*

1 Jul 2008

 Electronic scales (mobile)

10

*

1 Jul 2008

 Grape bins (plastic)

5

*

1 Jul 2008

 Grape receival hoppers

20

*

1 Jul 2008

 Grape waste pits (concrete)

20

*

1 Jul 2008

 Presses:

 

 

 

  Basket

20

*

1 Jul 2008

  Continuous (screw)

15

*

1 Jul 2008

  Pneumatic (airbag)

15

*

1 Jul 2008

 Weighbridges/weighers

20

*

1 Jul 2008

Packaging assets:

 

 

 

 Bottle and cask filling, sealing and coding assets:

 

 

 

  Cap feed systems

15

*

1 Jul 2008

  Cappers

15

*

1 Jul 2008

  Carton packing machines

15

*

1 Jul 2008

  Corkers

15

*

1 Jul 2008

  Crown sealers (sparkling wine)

15

*

1 Jul 2008

  Date coders

7

*

1 Jul 2008

  Fillers

15

*

1 Jul 2008

  Foilers

15

*

1 Jul 2008

  Inspection machines

10

*

1 Jul 2008

  Labellers

10

*

1 Jul 2008

  Rinsers

15

*

1 Jul 2008

 Handling and packing assets:

 

 

 

  Carton erectors/sealers/tapers

15

*

1 Jul 2008

  Conveyors (loose bottle, carton and pallet)

15

*

1 Jul 2008

  Depalletisers

15

*

1 Jul 2008

  Outer date coders

5

*

1 Jul 2008

  Palletisers

15

*

1 Jul 2008

  Shrink wrappers

15

*

1 Jul 2008

Separation/filtration assets:

 

 

 

 Centrifuges

10

*

1 Jul 2008

 Filtration units (incorporating housing and filters):

 

 

 

  Cross flow filter units

10

*

1 Jul 2008

  Diatomaceous earth filter units (including earth   make‑up system)

10

*

1 Jul 2008

  Lees filter units

10

*

1 Jul 2008

  Membrane cartridge filter units (including    lenticular)

10

*

1 Jul 2008

  Plate and frame filter units

15

*

1 Jul 2008

  Rotary drum vacuum filter units

15

*

1 Jul 2008

Sparkling wine equipment:

 

 

 

 Carbonation equipment

10

*

1 Jul 2008

 Corking/wiring equipment

15

*

1 Jul 2008

 Disgorging and dosing equipment

10

*

1 Jul 2008

 Riddling equipment

15

*

1 Jul 2008

Support assets:

 

 

 

 Additive liquid dosing systems

10

*

1 Jul 2008

 Air compressors

15

*

1 Jul 2008

 Air receivers

20

*

1 Jul 2008

 Boilers

15

*

1 Jul 2008

 Cooling towers

15

*

1 Jul 2008

 Electrical and Process control systems:

 

 

 

  Control cabinets, switchgear

10

*

1 Jul 2008

  Programmed logic controllers (PLCs)

10

*

1 Jul 2008

  Transformers

40

*

1 Jul 2008

 Flow meters

10

*

1 Jul 2008

 Grape/wine testing equipment:

 

 

 

  Grape must analyzers

10

*

1 Jul 2008

  Laboratory – glassware

2

*

1 Jul 2008

  Laboratory – other equipment

10

*

1 Jul 2008

 Heat exchangers

15

*

1 Jul 2008

 Hoses

5

*

1 Jul 2008

 Hot water systems

10

*

1 Jul 2008

 Inert gas systems:

 

 

 

  Dry ice machines

10

*

1 Jul 2008

  Gas storage pressure tanks

20

*

1 Jul 2008

  Nitrogen generators

10

*

1 Jul 2008

 Pipes and fittings:

 

 

 

  Mild steel

10

*

1 Jul 2008

  Non‑ferrous

20

*

1 Jul 2008

  Stainless steel

25

*

1 Jul 2008

  Valves

10

*

1 Jul 2008

 Pumps

15

*

1 Jul 2008

 Refrigeration assets (including compressors,  condensors, evaporators and storage tanks)

15

*

1 Jul 2008

 Reverse osmosis plant

10

*

1 Jul 2008

 Waste water treatment assets:

 

 

 

  Aerators

10

*

1 Jul 2008

  Blowers

10

*

1 Jul 2008

  Clarifiers

10

*

1 Jul 2008

  Digesters

10

*

1 Jul 2008

Tanks (including insulation, agitators, pump over systems and monitoring instrumentation):

 

 

 

 Pressure tanks (for sparkling wine)

20

*

1 Jul 2008

 Waste water storage/treatment tanks

15

*

1 Jul 2008

 Water storage tanks

30

*

1 Jul 2008

 Wine fermenters:

 

 

 

  Open

30

*

1 Jul 2008

  Rotary

30

*

1 Jul 2008

  Static

30

*

1 Jul 2008

  Sweeping arm

30

*

1 Jul 2008

 Wine storage tanks

30

*

1 Jul 2008

Tank accessories:

 

 

 

 Micro oxygenation systems

5

*

1 Jul 2008

 Tank plungers

10

*

1 Jul 2008

 

Wool scouring

(13110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Wool dumping machinery

131/3

 

1 Jan 2001

Wool and fleece scouring and carbonising assets:

 

 

 

 Baker

16

*

1 Jul 2017

 Bale breaker (including wool feeder and wool  opener)

15

*

1 Jul 2017

 Crusher (including duster)

13

*

1 Jul 2017

 Dryers:

 

 

 

  Used in carbonising

13

*

1 Jul 2017

  Used in scouring

18

*

1 Jul 2017

 Dust extraction plant

15

*

1 Jul 2017

 Grease separators

15

*

1 Jul 2017

 High density press

15

*

1 Jul 2017

 Scour machine

15

*

1 Jul 2017

 Waste treatment system

10

*

1 Jul 2017

 

Natural textile manufacturing

(13120)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Cotton manufacturers’ machinery:

 

 

 

 Conveyors

10

 

1 Jan 2001

 Engines, gas

20

 

1 Jan 2001

 Gas producer plant

131/3

 

1 Jan 2001

 Gins

10

 

1 Jan 2001

Weaving machinery (silk and cotton)

131/3

 

1 Jan 2001

 

Leather tanning, fur dressing and leather product manufacturing

(13200)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Tanners’ plant:

 

 

 

 General plant

20

 

1 Jan 2001

 Modern plant used in ‘wet’ process

131/3

 

1 Jan 2001

 

Textile floor covering manufacturing

(13310)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Carpet manufacturing assets:

 

 

 

 Accumulators

20

*

1 Jul 2017

 Beamers (including warpers)

15

*

1 Jul 2017

 Creels

20

*

1 Jul 2017

 Cutting tables

15

*

1 Jul 2017

 J Bins

20

*

1 Jul 2017

 Lapping and mending frames

15

*

1 Jul 2017

 Lapping trolleys

15

*

1 Jul 2017

 Latex application assets

17

*

1 Jul 2017

 Offline mending tables

15

*

1 Jul 2017

 Ovens

20

*

1 Jul 2017

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

15

*

1 Jul 2017

 Re‑wind machines

13

*

1 Jul 2017

 Roll‑up machines

15

*

1 Jul 2017

 Sample binding assets (including binders  and sewing machines)

15

*

1 Jul 2017

 Sample cutting assets (including stamping presses)

15

*

1 Jul 2017

 Shearers

20

*

1 Jul 2017

 Stretchers (including pre‑tenters)

15

*

1 Jul 2017

 Tufters

15

*

1 Jul 2017

 

Rope, cordage and twine manufacturing

(13320)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Rope and twine manufacturers’ plant

20

 

1 Jan 2001

 

Textile finishing and other textile product manufacturing

(13340)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Flock manufacturing plant:

 

 

 

 Carding machines

131/3

 

1 Jan 2001

 General plant

20

 

1 Jan 2001

 

Knitted product manufacturing

(13400)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Knitting machines

131/3

 

1 Jan 2001

Woollen manufacturers’ machinery

162/3

 

1 Jan 2001

 

Clothing manufacturing

(13510)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Clothing and millinery manufacturing plant:

 

 

 

 General plant

20

 

1 Jan 2001

 Hat manufacturing plant and machinery

131/3

 

1 Jan 2001

 Sewing machines

10

*

1 Jul 2014

 

Footwear manufacturing

(13520)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Boot and shoe‑making machinery:

 

 

 

 Machinery and general plant

131/3

 

1 Jan 2001

 Moulds for plastic heels

3

 

1 Jan 2001

 Vulcanising moulds

5

 

1 Jan 2001

 

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

  Stackers

15

*

1 Jan 2001

  Tray sorters

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

 

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

 

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

Glue mixing assets

25

*

1 Jan 2005

Heating unit assets

20

*

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 Table A 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 Table A Log sawmilling and timber dressing (14110 to 14130), 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

 

Pulp, paper and converted paper product manufacturing

(15100, 15210, 15220 and 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)

 

 

 

  Sensors: 

 

 

 

   Specialised

8

*

1 Jan 2002

   Standard

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

 

Sanitary paper product manufacturing

(15240)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Finishing and converted paper product manufacturing assets:

 

 

 

 Generally (including machines for manufacturing  disposable facial and toilet tissues, paper  tablecloths, paper table napkins, interleaved and               rolled paper towels)

15

*

1 Jul 2013

 Rolled paper core manufacturing assets (including  feeder racks, glue applicators and cutting carriages)

10

*

1 Jul 2013

Hygienic paper product manufacturing assets:

 

 

 

 Fluff preparation assets (including hammer  mills, cutting machines, fluff forming drums,  compacting rollers and carding machines)

13

*

1 Jul 2013

 Generally (including machines for manufacturing  disposable nappies, sanitary napkins, sanitary liners  and tampons)

13

*

1 Jul 2013

Packaging assets:

 

 

 

 Cartoning assets (including bundlers, carton  and case erectors, packing and closing machines)

10

*

1 Jul 2013

 Coding and labelling machines

10

*

1 Jul 2013

 Robots (including automatic guided vehicles (AGVs)  and pick and place packaging machines)

10

*

1 Jul 2013

 Stackers and baggers

10

*

1 Jul 2013

 Wrapping machines (including shrink and stretch  wrappers)

10

*

1 Jul 2013

Support assets:

 

 

 

 Air compressors and air dryers

15

*

1 Jul 2013

 Control system and monitoring assets (including  programmable logic controllers (PLCs), variable  speed drives (VSDs), instruments and sensors)

10

*

1 Jul 2013

 Dust control assets (including ductwork, dust  collectors, scrubbers and fans)

15

*

1 Jul 2013

 Laboratory assets (including quality control and  material testing assets)

10

*

1 Jul 2013

 Material handling assets (including conveyors,  elevators, hoists, feeders and hoppers)

15

*

1 Jul 2013

 Metal detectors

10

*

1 Jul 2013

 Storage assets (including bins and trolleys)

10

*

1 Jul 2013

 

Printing

(16110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

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

  Sleeve mounting machines

10

*

1 Jul 2006

  Sleeves

2

*

1 Jul 2006

 Printing assets:

 

 

 

  Die cutters, flexo/folder/gluers (see Table A    Pulp, paper and converted paper product                                           manufacturing (15100, 15210, 15220 and                                           15290), box and carton making assets)

 

 

 

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

121/2

*

1 Jul 2006

Newspaper printing assets:

 

 

 

 Ancillary assets:

 

 

 

  Automated guided vehicles (AGVs) (including    laser guided vehicles 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-based retailing (42110 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

 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

Offset lithography printing presses used in commercial printing generally:

 

 

 

 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

*

1 Jul 2006

  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

 

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, 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

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

 

 

 

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 pits

10

*

1 Jul 2002

 Assets used in other processes:

 

 

 

  Air compressors

30

*

1 Jul 2002

  Catalyst regenerators

20

*

1 Jul 2002

  Chemical injection systems

5

*

1 Jul 2002

  Coke drums

20

*

1 Jul 2002

  Distillation columns

30

*

1 Jul 2002

  Drums:

 

 

 

   Generally

20

*

1 Jul 2002

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

15

*

1 Jul 2002

  Electric desalters

25

*

1 Jul 2002

  Expansion turbines

25

*

1 Jul 2002

  Fans/blowers

30

*

1 Jul 2002

  Filters/coalescers:

 

 

 

   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 stacks

25

*

1 Jul 2002

  Flare tips

5

*

1 Jul 2002

  Fractionating columns

30

*

1 Jul 2002

  Furnaces:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in continuous coking, delayed coking     or visbreaking

20

*

1 Jul 2002

  Gas absorbers:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating or potassium     carbonate treating

20

*

1 Jul 2002

  Gas adsorbers

25

*

1 Jul 2002

  Heat exchangers:

 

 

 

   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 ejectors

20

*

1 Jul 2002

  Liquid extraction columns:

 

 

 

   Generally

25

*

1 Jul 2002

   Used in amine treating

20

*

1 Jul 2002

  Piping

30

*

1 Jul 2002

  Process gas compressors

30

*

1 Jul 2002

  Pumps:

 

 

 

   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

  Reactors

25

*

1 Jul 2002

  Rotary filters

20

*

1 Jul 2002

  Scrubbers

25

*

1 Jul 2002

  Side stream strippers

25

*

1 Jul 2002

  Storage tanks:

 

 

 

   Generally

25

*

1 Jul 2002

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

20

*

1 Jul 2002

  Strippers:

 

 

 

   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

 

Industrial gas manufacturing

(18110)

ASSET

LIFE (YEARS)

REVIEWED

DATE OF APPLICATION

Industrial gas – general manufacturing assets:

 

 

 

 Air and gas cooling and heating assets:

 

 

 

  Heat exchangers

15

*

1 Jul 2011

  Moisture condensers

20

*

1 Jul 2011

  Quench drums

20

*

1 Jul 2011

  Refrigeration units

20

*

1 Jul 2011

 Air and gas purification assets:

 

 

 

  Adsorption systems

25

*

1 Jul 2011

  Gas scrubbers

20

*

1 Jul 2011

  Reactors

25

*

1 Jul 2011

 Compressors

25

*

1 Jul 2011

 Gas buffer and surge tanks

25

*

1 Jul 2011

 Silencers/mufflers

20

*

1 Jul 2011

Industrial gas – manufacturing assets for specific gases:

 

 

 

 Acetylene manufacturing assets (carbide process):

 

 

 

  Acetylene compressors

25

*

1 Jul 2011

  Acetylene generators (incorporating hoppers)

30

*

1 Jul 2011

  Acetylene purification assets (including cooling   condensers, driers, purifier vessels and                                           scrubbers)

20

*

1 Jul 2011

  Calcium hydroxide settling ponds and tanks

20

*

1 Jul 2011

  Carbide handling assets (including carry skips,   drum conveyor system and drum opening, lifting                             and tipping apparatus)

12

*

1 Jul 2011

  Dust collection systems

20

*

1 Jul 2011

  Flashback arrestors

10

*

1 Jul 2011

 Ammonia manufacturing assets ‑ see Table A  Basic inorganic chemical manufacturing (18130)

 

 

 

 Argon, nitrogen and oxygen manufacturing assets  (cryogenic process):

 

 

 

  Air filtering units for process air (incorporating    housing and filters)

20

*

1 Jul 2011

  Cold boxes (incorporating distillation columns,    expansion valves, heat exchangers, piping,                                           separators and vacuum insulated enclosures)

30

*

1 Jul 2011

  Evaporative coolers (nitrogen cooled) and spray   coolers

20

*

1 Jul 2011

  Nitrogen liquefiers (incorporating, expansion    valves, heat exchangers, piping, separators and                             vacuum insulated enclosures)

30

*

1 Jul 2011

  Turbine expansion engines

25

*

1 Jul 2011

 Carbon dioxide (CO2) manufacturing assets:

 

 

 

  Amine based absorption/desorption systems

20

*

1 Jul 2011

  Liquefaction assets (including condensers,    condensate receivers and separators)

25

*

1 Jul 2011

 Dry ice manufacturing assets:

 

 

 

  Dry ice cutting machines

10

*

1 Jul 2011

  Dry ice packaging systems (incorporating    conveyors, shrink tunnels and wrapping and                                           sealing machines)

10

*

1 Jul 2011

  Dry ice presses

20

*

1 Jul 2011

  Dry ice shipping boxes

10

*

1 Jul 2011

  Extraction fans for waste carbon dioxide (CO2)

10

*

1 Jul 2011

  Pelletisers

15

*

1 Jul 2011

 Helium manufacturing assets:

 

 

 

  Helium liquefiers (incorporating cryogenic    adsorbers, expansion valves, heat exchangers,                             piping, separators and vacuum insulated                                           enclosures)

30

*

1 Jul 2011

  Turbine expansion engines

25

*

1 Jul 2011

 Hydrogen manufacturing assets:

 

 

 

  Gasifiers and steam reformer furnaces

25

*

1 Jul 2011

Industrial gas distribution assets:

 

 

 

 Compressor assets:

 

 

 

  Air receivers

20

*

1 Jul 2011

  Compressors (including those for helium gas,    industrial air and medical air)

15

*

1 Jul 2011

 Cylinder filling assets:

 

 

 

  Cylinder filling station assets:

 

 

 

   High pressure hoses

10

*

1 Jul 2011

   Manifolds and piping (incorporating     flashback arrestors):

 

 

 

    Acetylene gas

10

*

1 Jul 2011

    Other gases

20

*

1 Jul 2011

   Water cooling system for acetylene     cylinders (incorporating piping and spray                                                         nozzles)

20

*

1 Jul 2011

  Cylinder frames (incorporating manifolds and    piping)

15

*

1 Jul 2011

  Cylinders:

 

 

 

   Gas cylinders

30

*

1 Jul 2011

   Liquid gas cylinders:

 

 

 

    Flasks

7

*

1 Jul 2011

    Other liquid gas cylinders

15

*

1 Jul 2011

  Cylinder valves

10

*

1 Jul 2011

 Cylinder handling assets:

 

 

 

  Baskets, crates, and pallets

12

*

1 Jul 2011

  Tippers and trolleys

10

*

1 Jul 2011

 Cylinder preparation assets:

 

 

 

  Boilers

10

*

1 Jul 2011

  Cylinder brushing machines

10

*

1 Jul 2011

  Cylinder drying cabinets (incorporating heaters   and fans)

15

*

1 Jul 2011

  Cylinder inspection lights

10

*

1 Jul 2011

  Cylinder spray booths

15

*

1 Jul 2011

  Cylinder stamping machines

10

*

1 Jul 2011

  Cylinder testing machines

10

*

1 Jul 2011

  Cylinder valving machines (incorporating safety   enclosures)

15

*

1 Jul 2011

 Tank truck assets:

 

 

 

  Gas storage tanks

20

*

1 Jul 2011

  Hoses

5

*

1 Jul 2011

  Metering systems

7

*

1 Jul 2011

  Pipes and valves

10

*

1 Jul 2011

  Pumps

10

*

1 Jul 2011

 Tanker filling station assets:

 

 

 

  Breakaway couplings

12