TR 2022/1 - Income tax: effective life of depreciating
assets (applicable from 1 July 2022)
This cover sheet is provided for information only. It does not form part of TR 2022/1 - Income
tax: effective life of depreciating assets (applicable from 1 July 2022)
This Ruling, which applies from 1 July 2022, replaces TR 2021/3 (see paragraph 6 of this Ruling
for further details).
Generated on: 1 August 2023, 06:10:29 PM
Taxation Ruling
TR 2022/1
Status: legally binding
Taxation Ruling
Income tax: effective life of depreciating assets
(applicable from 1 July 2022)
Relying on this Ruling
This publication (excluding appendix) is a public ruling for the purposes of the Taxation
Administration Act 1953.
If this Ruling applies to you, and you correctly rely on it, we will apply the law to you in the way set
out in this Ruling. That is, you will not pay any more tax or penalties or interest in respect of the
matters covered by this Ruling.
Table of Contents
Paragraph
What this Ruling is about
1
Previous Ruling
6
Ruling
7
Effective life determination
7
Effective life applicable
9
How to use Tables A and B
11
Date of effect
15
Appendix – Explanation
16
How does the Commissioner determine the effective life of a depreciating asset?
22
Physical life
25
Manufacturing specifications and engineering information
28
Use of the asset in a particular industry
29
Use of the asset in different industries
30
Industry standards
31
Repairs and maintenance
33
Retention period
35
Obsolescence
36
Scrapping or abandonment practices
42
Lease periods
44
Financial analysis
45
Market value
46
Working out your own effective life
47
Capped lives
51
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Decline in value calculation
56
New and reviewed effective lives
57
Important terms and definitions in Tables A and B
58
Schedule – ANZSIC categories in Table A
Page 13
Schedule – Table A as at 1 July 2022
Page 18
Schedule – Table B as at 1 July 2022
Page 269
What this Ruling is about
1.
This Ruling explains the methodology used by the Commissioner of Taxation to
make a determination of the effective life of depreciating assets under section 40-100 of
the Income Tax Assessment Act 1997.1
2.
The effective life of a depreciating asset is used to work out the asset’s decline in
value (depreciation for income tax purposes).2
3.
The Commissioner makes the effective life determination having regard to the
period the depreciating asset can be used for a purpose specified in subsection 40-100(5)
(a specified purpose), one of which is use for a taxable purpose.3 A deduction may be
available under Division 40 for the depreciating asset’s decline in value, to the extent that
the asset is used for a taxable purpose (see section 40-25).
4.
Tables A and B of this Ruling list the effective life determinations made to date.
5.
You may choose to use the Commissioner’s determination of the effective life of a
depreciating asset or you may make your own estimate (see section 40-95). This Ruling’s
explanation of the methodology used by the Commissioner to make a determination of
effective life may assist taxpayers who make their own estimate of the effective life of a
depreciating asset.
Previous Ruling
6.
This Ruling replaces Taxation Ruling TR 2021/3 Income tax: effective life of
depreciating assets (applicable from 1 July 2021), which is withdrawn from 1 July 2022.
Where the Commissioner’s views in that Ruling still apply, they are incorporated into this
Ruling.
1
All legislative references are to the Income Tax Assessment Act 1997 unless otherwise indicated.
In some circumstances, the effective life of an asset is not relevant in determining the deduction available
under Division 40 for decline in value of the asset. Examples include where an asset is allocated to a pool
and where an immediate deduction is available. Other provisions outside of Division 40 may also allow an
immediate deduction for expenditure incurred in acquiring an asset, such as temporary full expensing
available under Subdivision 40-BB of the Income Tax (Transitional Provisions) Act 1997.
3
A specified purpose is a taxable purpose (see subsection 40-25(7)), the purpose of producing exempt income
or non-assessable non-exempt income, or the purpose of conducting research and development activities
(assuming that this is reasonably likely).
2
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Ruling
Effective life determination
7.
The Commissioner has made a determination of the effective life of certain
depreciating assets, which takes effect from 1 July 2022. This determination has been
incorporated into Tables A and B of this Ruling.
8.
The date from which an effective life determined by the Commissioner applies is
set out in the fourth column of Tables A and B.
Effective life applicable
9.
If you first use a depreciating asset or have it installed ready for use within 5 years
of the time (the relevant time):
•
you entered into the contract to acquire it
•
you started to construct it, or
•
you otherwise acquired it,
the effective life that applies is the one in force at the relevant time (see section 40-95).
10.
If you do not start to use a depreciating asset or have it installed ready for use
within the 5-year period, the effective life that applies is the one in force at the date you
first use the depreciating asset or have it installed ready for use for any purpose (see
section 40-95).
How to use Tables A and B
11.
Table A is an industry category table. It lists assets that are specific to a particular
industry or for which a particular effective life is appropriate because of the way the asset
is used in that industry. Industry headings in Table A are generally drawn from the
classification subject categories in the Australian and New Zealand Standard Industrial
Classification (ANZSIC) codes.
•
You can only use the Table A entries for a listed industry if you are a
participant of that industry.
•
If an asset either corresponds exactly to a description in Table A for the
industry in which it is used or it satisfies the general description of an asset
used in the functional process of that industry, the effective life is the life
specified.
•
In some cases, an entry will contain an instruction to see a Table A entry for
another industry. For the avoidance of doubt, if this applies to an asset in
your industry, you can use the effective life specified for the relevant asset
in the other industry, even though you do not participate in that other
industry.
For example, under the industry heading ‘Cafes, restaurants, takeaway food
services, pubs, taverns, bars and clubs (hospitality)’, one of the asset
entries says ‘Poker/gaming assets – see Table A Casino operations’. In this
case, if you operate a pub and have poker/gaming assets, you can use their
effective lives specified for the casino operations industry.
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•
12.
If the particular asset is not listed under your industry heading in Table A,
either specifically or under a general functional group or class, you can use
a relevant effective life shown in Table B.
Table B is an asset category table which covers assets generally.
•
Taxpayers in an industry can only use Table B entries if the particular asset
is not listed under the relevant industry heading in Table A.
•
If you do not use the asset in an industry specified in Table A and the asset
corresponds to a description in Table B, the effective life is the life specified
for that description.
13.
You must be satisfied that an asset is a depreciating asset4 before using an
effective life determination in either Table A or B. An asset that is a depreciating asset for
a particular taxpayer or industry may not necessarily be a depreciating asset for another
taxpayer or industry.
14.
If a particular asset is not listed in either Table A or B, it means the Commissioner
has not made a determination of its effective life. You will need to work out its effective life
yourself (see section 40-105 and paragraphs 47 to 50 of this Ruling).
Date of effect
15.
This Ruling applies from 1 July 2022. However, the Ruling does not apply to
taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to
before the date of issue of the Ruling.
Commissioner of Taxation
29 June 2022
4
For the purposes of Division 40.
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Appendix – Explanation
This Explanation is provided as information to help you understand how the
Commissioner’s view has been reached. It does not form part of the binding public ruling.
16.
This Ruling is issued as part of an ongoing review of the Commissioner’s effective
life determinations.
17.
Tables A and B are periodically updated to incorporate further effective life
determinations made by the Commissioner as a result of effective life reviews. We consult
industry bodies and interested taxpayers during effective life reviews. In some instances,
we use reports prepared by independent consultants. An independent review panel also
checks each review process to confirm the level of industry consultation was appropriate.
The panel typically comprises representatives from:
•
the Australian Finance Industry Association
•
Chartered Accountants Australia and New Zealand
•
the Corporate Tax Association
•
National Australia Bank Finance, and
•
the Australian Taxation Office.
18.
The Commissioner has made a determination of the effective life of certain
depreciating assets in Tables A and B to take effect from 1 July 2022. The Table A assets
in the new determination are assets used in the following industries and industry activities:
•
casino operations
•
clothing manufacturing
•
salt manufacturing and refining
•
wooden furniture and upholstered seat manufacturing.
19.
The new determination also amends some entries in Table A and inserts new
entries in Table B. These changes are also incorporated into the tables.
20.
If a particular asset is not listed in either Table A or B, it means the Commissioner
has not made a determination of its effective life; it does not indicate that the asset is not a
depreciating asset. In some cases, it is due to the difficulties in determining an appropriate
effective life that accurately reflects all the facts and circumstances particular to that asset.
In these cases, you need to work out its effective life yourself (see section 40-105 and
paragraphs 47 to 50 of this Ruling).
21.
An asset that is a depreciating asset for a particular taxpayer or industry may not
necessarily be a depreciating asset for another taxpayer or industry. This is typically the
case where the asset is an improvement to land. For example, effective lives have been
determined for swimming pools in Table B. However, these effective life determinations
only apply to the swimming pools that are used as plant in a business. A residential
property owner cannot use these effective life determinations because a swimming pool
used in a residential rental property setting is not plant (and not a depreciating asset) to
which Division 40 applies.
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How does the Commissioner determine the effective life of a depreciating asset?
22.
The Commissioner makes a determination of the effective life of a depreciating
asset by estimating the period (in years, including fractions of years) the asset can be used
by any entity for a specified purpose. If relevant for the asset, the Commissioner:
(a)
assumes it will be subject to wear and tear at a rate that is reasonable for
the Commissioner to assume
(b)
assumes it will be maintained in reasonably good order and condition, and
(c)
has regard to the period within which it is likely to be scrapped, sold for no
more than scrap value or abandoned (see section 40-100).
23.
In determining an effective life, the Commissioner considers the factors listed in
paragraph 24 of this Ruling. The list is not exhaustive. For example, in determining the
effective life of horticultural plants, issues such as crop management techniques (crop
regeneration and topworking or reworking where trees are cut back to the stump) were
taken into account along with the listed factors. Where appropriate, each factor is
considered based on historical information and future expectations. No single factor is
necessarily conclusive and the relative importance of each varies depending on the asset.
24.
The factors the Commissioner considers include:
•
physical life
•
manufacturing specifications and engineering information
•
use of the asset in a particular industry
•
use of the asset in different industries
•
industry standards
•
repairs and maintenance
•
retention period
•
obsolescence
•
scrapping or abandonment practices
•
lease periods
•
financial analysis, and
•
market value.
Physical life
25.
An asset can be used while it continues to have a physical life; that is, until it is
physically exhausted.
26.
An effective life determination is an estimate of the period the asset can be used by
any entity for a specified purpose. Often an asset is not used for a specified purpose for
the whole of its physical life. For example, an asset may be retired from use for a specified
purpose but be retained as a source of spare parts. In this instance, the effective life ends
when the asset is retired.
27.
An asset’s physical life can be seen as the outer limit of its effective life. This is a
useful starting point for analysing the factors to be considered in determining the effective
life of the asset.
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Manufacturing specifications and engineering information
28.
The effective life of a new asset cannot be based solely on evidence of past use of
the asset. The current design may differ for various reasons including advances in
technology and different construction materials. Analysing manufacturing specifications
and engineering information for the new asset is important when estimating its effective
life.
Use of the asset in a particular industry
29.
How intensively an asset is used in an industry would have a direct impact on the
asset’s effective life. In establishing the industry norm, the relevant industry is consulted
where possible.
Use of the asset in different industries
30.
The use of an asset in different industries is another important factor. For example,
using a car in the taxi industry would subject the car to more wear and tear than using a
car in another industry. The effective life determined by the Commissioner in each industry
would be different, reflecting that different use.
Industry standards
31.
Industry standards and regulations may dictate when a particular asset must be
retired from use in an industry.
32.
There may also be industry standards and regulations that set the level of repairs
and maintenance that must be carried out.
Repairs and maintenance
33.
It might be suggested that the life of an asset can be extended indefinitely if there is
unlimited expenditure on repairs and maintenance. However, paragraph 40-100(6)(b)
requires the Commissioner to assume that an asset will be maintained only in reasonably
good order and condition. Therefore, an asset’s effective life is generally limited by the
period it is economic to maintain the asset, even though it is still possible to continue
repairs and maintenance to keep it operational.
34.
An asset can be subject to such a level of repair and maintenance that it has been
wholly or substantially physically replaced. In those circumstances, the effective life of the
asset is considered to have ended and a new asset to have come into place.
Retention period
35.
The effective life of an asset is the total period it can be used by any entity for a
specified purpose. The retention period is the time a particular taxpayer expects to hold a
depreciating asset for any purpose. For example, it is common practice in some
businesses to dispose of a car after it has been driven a pre-determined number of
kilometres. That would be the retention period for that taxpayer. The effective life of the
car, however, would end only when the car cannot be used by any taxpayer for a specified
purpose.
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Obsolescence
36.
The Commissioner considers obsolescence when determining the effective life of
an asset.
37.
An asset may become obsolete because of commercial or technological reasons.
38.
Commercial obsolescence may occur if demand for the goods produced by the
asset stops because consumers choose not to buy them or government regulation affects
market demand. It may also occur if the raw material the asset processes becomes
unavailable.
39.
Technological obsolescence may occur when technology advances and another
asset becomes better suited for the relevant purpose for which an existing asset is used.
Even so, an asset’s effective life does not necessarily end with each technological
advance. A taxpayer can still use an asset for a specified purpose even though a newer
model exists.
40.
There are 2 types of commercial and technological obsolescence – one can be
predicted at the time the asset is first used and one is unpredictable and emerges later.
Unpredictable obsolescence cannot be taken into account when estimating effective life.
Predicted obsolescence would only be taken into account if it is expected with a high level
of certainty across a majority of users.
41.
Taxpayers faced with predicted obsolescence that would arise only because of
their particular use of the asset may choose to work out the effective life of the asset
themselves, rather than adopt the effective life determined by the Commissioner.
Scrapping or abandonment practices
42.
Once a taxpayer has scrapped or abandoned an asset, it is presumed it can no
longer be used by anyone for a specified purpose. The scrapping of an asset can
demonstrate that the asset is either physically exhausted or obsolete. The abandonment of
an asset can demonstrate that it is too difficult or costly to remove it from its place of
operation.
43.
This factor is only relevant to the Commissioner’s determination of the effective life
of an asset if a general scrapping or abandonment practice can be established across
users of the asset.
Lease periods
44.
Effective life is the period a depreciating asset can be used by any entity for a
specified purpose, so it is unlikely that an asset would be leased for a period greater than
its effective life. This generally suggests that the effective life of an asset is no shorter than
the period it is leased.
Financial analysis
45.
As with lease periods, economic or financial analysis indicating the period over
which an asset is intended for use suggests the effective life is no shorter than that period.
In many instances, the analysis may only reflect the capital cost recovery period or the
term of a contract, when the asset may in fact be used for a specified purpose by any
entity for a much longer time.
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Market value
46.
The defining character of a depreciating asset is that its value actually falls, or is
expected to fall, over time. Therefore, analysing the decline of market value of an asset
class is important to the determination of the asset’s effective life.
Working out your own effective life
47.
The Commissioner only takes account of normal industry practice when estimating
effective life. Taxpayers who choose to self-assess, however, can take account of their
own particular circumstances of use (see section 40-105).
48.
The Commissioner only makes determinations of the effective life of new assets. If
you purchase a second-hand asset where its condition justifies a shorter life than that
determined by the Commissioner, you can self-assess. A taxpayer who self-assesses the
effective life of a depreciating asset acquired after 11:45 am, by legal time in the Australian
Capital Territory, on 21 September 1999 is no longer required to assume that it is new.
49.
Taxpayers can recalculate the effective life of a depreciating asset if the effective
life used is no longer relevant because of changed circumstances relating to the use of the
asset (see section 40-110). An example could be unpredicted obsolescence or more or
less rigorous use than anticipated.
50.
For some assets, you do not have a choice to work out the effective life yourself or
use an effective life determined by the Commissioner. In addition, the effective life of these
assets cannot be recalculated. The choice is not generally available:
•
for most intangible depreciating assets (see subsection 40-95(7))
•
if a depreciating asset was acquired from an associate who claimed, or
could have claimed, deductions for the asset’s decline in value (see
subsection 40-95(4))
•
for a depreciating asset that you started to hold but the user of the asset did
not change or is an associate of the former user; for example, under a sale
and leaseback arrangement (see subsection 40-95(5)), and
•
if there has been roll-over relief (see subsection 40-345(2)).
Capped lives
51.
Where a capped life for a depreciating asset is available (see section 40-102), the
asset is marked in Tables A or B with a hash (#) in the third column.
52.
From the 2012–13 income year, a capped life of 10 years is available for eligible
shipping vessels but only if certain conditions are met (see table item 10 of
subsection 40-102(4) and subsection 40-102(4A)).
53.
These conditions mean that not all shipping vessels listed under the Water
transport and support services (48100 to 48200 and 52110 to 52190) sub-category in
Table A will be eligible for the capped life at any given time.
54.
For this reason, no shipping vessels have been marked with a hash (#) in the third
column of Table A as would occur with other assets that have no additional eligibility
requirements for a capped life.
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55.
Taxpayers need to determine if a particular shipping vessel they hold meets the
eligibility requirements of subsections 40-102(4) and (4A) to determine if the capped life
can be applied.
Decline in value calculation
56.
The effective life shown in Tables A or B is a component of the formula under
which the decline in value of the depreciating asset is calculated. 5
New and reviewed effective lives
57.
Assets already reviewed as part of the ongoing review of the Commissioner’s
effective life determinations are marked with an asterisk (*) in the third column of Tables A
and B.
Important terms and definitions in Tables A and B
58.
The terms ‘freestanding’ and ‘fixed’ describe certain residential rental property
assets listed in Table A. ‘Freestanding’ is also used in Table B for ‘light fittings and
freestanding lights’. For the purposes of the determination of the effective life of such
assets, the terms have the following meanings:
Freestanding – are items designed to be portable or movable; any attachment to
the premises is only for the item’s temporary stability.
Fixed – are items annexed or attached by any means (for example screws, nails,
bolts, glue, adhesive, grout or cement) but not merely for temporary stability.
59.
The terms ‘environmental control structure’ and ‘protective structure’ are used to
describe certain agricultural assets listed in Table A. For the determination of effective life
of such assets, the terms have the following meanings:
Environmental control structure – is a structure designed to provide a protective
environment within which the operator is able to monitor and manipulate factors
influencing the growing environment. This includes factors such as temperature,
humidity, air movement, light, water and pests to enable the greatest efficiency in
producing the desired product.
Protective structure – is a structure used primarily and principally for protecting a
growing product from one or more natural elements such as sun, hail, birds and
wind.
60.
The terms ‘including’, ‘includes’ and ‘incorporating’ have been used in describing
certain assets in Tables A and B. Where used, the terms have the following meanings:
Including or includes – when an entry is described as ‘including’ or ‘includes’
other items, these other items are separate assets, each with the same effective
life. For example, the entry ‘Refrigeration assets (including chillers, compressors,
condensers, evaporative coolers and pumps)’ indicates that chillers, compressors,
condensers, evaporative coolers and pumps are separate assets within the class of
refrigeration assets, all of which have the specified effective life.
Incorporating – when an entry is described as ‘incorporating’ other items, these
other items are not separate assets but are merely components of the one single
5
See subsections 40-70(1) and 40-72(1) for diminishing value and subsection 40-75(1) for prime cost.
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asset being described. For example, the entry ‘Conveyor systems (incorporating
structures, belts, gearboxes and motors)’ indicates that the structures, belts,
gearboxes and motors are components of the one asset, the conveyor system.
61.
The terms ‘hire cars’ and ‘rental cars’ have been used to describe certain assets in
Tables A and B. For the determination of effective life of such assets, the terms have the
following meanings:
Hire car – is a passenger car hired with a driver, not being a taxi.
Rental car – is a passenger car hired, leased or rented for short-term use without a
driver.
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References
Previous Rulings/Determinations:
TR 2017/2; TR 2018/4; TR 2019/5;
TR 2020/3; TR 2021/3
Legislative references:
- ITAA 1997 Div 40
- ITAA 1997 40-25
- ITAA 1997 40-25(7)
- ITAA 1997 40-70(1)
- ITAA 1997 40-72(1)
- ITAA 1997 40-75(1)
- ITAA 1997 40-95
- ITAA 1997 40-95(4)
- ITAA 1997 40-95(5)
- ITAA 1997 40-95(7)
- ITAA 1997 40-100
ATO references
NO:
ISSN:
BSL:
ATOlaw topic:
-
ITAA 1997 40-100(5)
ITAA 1997 40-100(6)(b)
ITAA 1997 40-102
ITAA 1997 40-102(4)
ITAA 1997 40-102(4A)
ITAA 1997 40-102(5)
ITAA 1997 40-105
ITAA 1997 40-110
ITAA 1997 40-345(2)
IT(TP)A 1997 Subdiv 40-BB
Other references:
- Income Tax (Effective Life of Depreciating
Assets) Amendment Determination (No 1)
2022
1-SY3H7A0
2205-6122
PGI
Income tax ~~ Capital allowances ~~ Depreciation ~~ Effective life of a
depreciating asset
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any
way that suggests the ATO or the Commonwealth endorses you or any of your services or
products)
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Schedule
ANZSIC categories in Table A
Table A is an industry category table. It lists assets that are specific to a particular industry or for which a
particular effective life is appropriate because of the way the asset is used in that industry. Industry
headings in Table A are generally drawn from the classification subject categories in the ANZSIC codes.
AGRICULTURE, FORESTRY AND FISHING (01110 to 05290)
Agriculture
Aquaculture
Beef cattle farming
Beef cattle feedlots
Beekeeping
Dairy cattle farming
Fishing
Forestry and logging
Forestry support services
Fruit and tree nut growing
Grain-sheep or grain-beef cattle farming
Horse farming
Mushroom growing
Nursery and floriculture production
Other agriculture and fishing support services
Pig farming
Poultry farming for breeding, eggs and meat
Poultry hatcheries
Sheep farming
Vegetable growing (under cover)
Vegetable growing (outdoors) and sugar cane growing
MINING (06000 to 10900)
Coal mining
Construction material mining
Gold ore mining
Iron ore mining
Mineral sand mining
Mineral exploration services
Nickel ore mining
Oil and gas extraction
Other mining support services
Other non-metallic mineral mining and quarrying n.e.c.
Petroleum exploration services
MANUFACTURING (11110 to 25990)
Adhesive manufacturing
Aircraft manufacturing and repair services
Taxation Ruling TR 2022/1
Page
18
20
36
29
30
36
31
38
38
39
26
31
35
24
22
39
35
33
34
29
24
25
40
43
50
48
48
49
52
50
45
52
51
51
54
130
171
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Alumina production
Aluminium smelting
Bakery product manufacturing
Bakery product manufacturing (non-factory based)
Basic inorganic chemical manufacturing
Basic organic chemical manufacturing
Beer manufacturing (except non-alcoholic beer)
Boiler, tank and other heavy gauge metal container manufacturing
Cement manufacturing
Ceramic product manufacturing
Cereal and pasta product manufacturing
Cleaning compound manufacturing
Clothing manufacturing
Concrete product manufacturing
Confectionery manufacturing
Cured meat and smallgoods manufacturing
Dairy product manufacturing
Explosive manufacturing
Fertiliser manufacturing
Footwear manufacturing
Fruit and vegetable processing
Glass and glass product manufacturing
Grain mill product manufacturing
Human pharmaceutical and medicinal product manufacturing
Industrial gas manufacturing
Iron smelting and steel manufacturing
Jewellery and silverware manufacturing
Knitted product manufacturing
Leather tanning, fur dressing and leather product manufacturing
Log sawmilling and timber dressing
Meat processing
Metal coating and finishing
Motor vehicle body and trailer manufacturing
Motor vehicle manufacturing
Natural rubber product manufacturing
Natural textile manufacturing
Non-ferrous metal casting
Oil and fat manufacturing
Other basic chemical product manufacturing n.e.c.
Other fabricated metal product manufacturing n.e.c.
Other food product manufacturing n.e.c.
Other manufacturing n.e.c.
Other motor vehicle parts manufacturing
Other non-metallic mineral product manufacturing
Other professional and scientific equipment manufacturing n.e.c.
Other transport equipment manufacturing n.e.c.
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155
156
77
79
120
117
97
161
134
133
75
127
104
138
83
60
62
127
125
104
65
131
73
125
114
142
174
103
102
104
54
161
169
162
131
102
157
70
127
162
88
174
169
142
173
172
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Other wood product manufacturing
Paint and coatings manufacturing
Paper stationery manufacturing
Petroleum refining
Photographic, optical and ophthalmic equipment manufacturing
Plaster product manufacturing
Plywood and veneer manufacturing
Polymer film and sheet packaging material manufacturing
Poultry processing
Prepared animal and bird feed manufacturing
Printing
Printing support services
Pulp, paper and converted paper product manufacturing
Railway rolling stock manufacturing and repair services
Ready-mixed concrete manufacturing
Reconstituted wood product manufacturing
Rigid and semi-rigid polymer product manufacturing
Rope, cordage and twine manufacturing
Sanitary paper product manufacturing
Soft drink, cordial and syrup manufacturing
Spirit manufacturing
Spring and wire product manufacturing
Steel coil roll forming, slitting, blanking and sheet metal forming
Sugar manufacturing
Textile finishing and other textile product manufacturing
Textile floor covering manufacturing
Wine and other alcoholic beverage manufacturing
Wool scouring
Wooden furniture and upholstered seat manufacturing
ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220)
Electricity supply
Gas supply
Sewerage and drainage services
Solid waste collection services
Waste remediation and materials recovery services
Waste treatment and disposal services
Water supply
CONSTRUCTION (30110 to 32990)
Other heavy and civil engineering construction
WHOLESALE TRADE (33110 to 38000)
Commission-based wholesaling
Petroleum product wholesaling
Wool wholesaling
RETAIL TRADE (39110 to 43209)
Food retailing
Fuel retailing
Taxation Ruling TR 2022/1
105
130
108
112
173
136
105
127
59
84
109
111
107
169
137
106
128
103
108
95
98
161
158
79
103
103
99
102
173
175
175
179
181
183
184
184
179
185
187
187
190
188
188
191
194
192
Page 15 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motor vehicle tyre or tube retailing
Other store-based retailing
Supermarket and grocery stores
ACCOMMODATION AND FOOD SERVICES (44000 to 45302)
Accommodation
Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality)
TRANSPORT POSTAL AND WAREHOUSING (46100 to 53090)
Airport operations and other air transport support services
Courier pick-up and delivery services
Other air and space transport
Other transport n.e.c.
Other transport support services n.e.c.
Other warehousing and storage services
Pipeline transport
Postal services
Rail freight and passenger transport services
Road transport
Scenic and sightseeing transport
Tramway and light rail passenger transport services
Water transport and support services
INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200)
Electronic information storage services
Internet publishing and broadcasting
Library and other information services
Motion picture and video activities
Motion picture exhibition
Radio broadcasting
Telecommunications services
Television broadcasting
FINANCIAL AND INSURANCE SERVICES (62100 to 64200)
Banking, building society and credit union operations
RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200)
Non-residential property operators
Rental and hiring services (except real estate)
Residential property operators
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000)
Advertising services
Professional photographic services
Scientific research services
Scientific testing and analysis services
Surveying and mapping services
Veterinary services
ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200)
Building and other industrial cleaning services
Gardening services
Packaging services
Taxation Ruling TR 2022/1
191
196
194
196
196
198
199
209
208
206
207
210
210
207
208
201
199
206
200
203
211
220
218
221
212
214
215
218
216
221
221
221
229
222
224
230
235
235
230
232
231
235
236
236
237
238
Page 16 of 283
Taxation Ruling
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Status: not legally binding
EDUCATION AND TRAINING (80100 to 82200)
HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900)
Child care services
Dental services
General practice medical services
Hospitals
Retirement village and accommodation for the aged operation
Optometry and optical dispensing
Pathology and diagnostic imaging services
Podiatry services
Specialist medical services n.e.c.
ARTS AND RECREATION SERVICES (89100 to 92099)
Amusement parks and centres operation and amusement and other recreational activities n.e.c.
Casino operations
Creative and performing arts activities
Gambling activities
Health and fitness centres and gymnasia operation
Horse training (racing)
Museum operation
Nature reserves and conservation parks operation
Sports and physical recreation clubs n.e.c.
Sports and physical recreation venues, grounds and facilities operations n.e.c.
Squash and tennis court operation
OTHER SERVICES (94110 to 96030)
Automotive body, paint and interior repair n.e.c.
Automotive repair and maintenance
Funeral, crematorium and cemetery services
Hairdressing and beauty services
Laundry and dry cleaning services
Other machinery and equipment repair and maintenance
Parking services
Photographic film processing
Taxation Ruling TR 2022/1
239
239
249
244
241
239
247
245
243
246
242
251
253
255
251
255
251
253
251
251
252
252
252
256
259
256
264
263
265
260
268
266
Page 17 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Schedule
Table A as at 1 July 2022
Effective lives (Industry categories)
Table A lists assets that are specific to a particular industry or for which a particular effective life is
appropriate because of the way the asset is used in that industry. Industry headings are generally drawn
from the classification subject categories in the ANZSIC codes. You may only use the effective life for an
asset listed in this table if you are a participant of the industry under which the asset is listed. If you cannot
find your asset in this listing, go to Table B.
AGRICULTURE, FORESTRY AND FISHING
(01110 to 05290)
ASSET
LIFE (YEARS)
REVIEWED
All terrain vehicles (ATVs) used in primary production
activities
Environmental control structures (including glasshouses,
hothouses, germination rooms, plastic clad tunnels and
igloos)
Fences (excluding stockyard, pen and portable fences):
Being fencing constructed at a time for a particular
function (e.g. a line of fencing forming a side of a
boundary or paddock) not being in the nature of a repair:
General (incorporating anchor assemblies,
intermediate posts, rails, wires, wire mesh and
droppers)
Electric
Fence energisers for electric fences:
Mains power
Portable
Fertigation systems:
Pumps
Tanks
Grading and packing line assets used on farm:
Banana assets:
Air rams
Bunch lines
Choppers/mulchers
Rails (including points)
Scrap conveyors
Tops
Water troughs
Coffee assets:
Dryers
Fermentation tanks
Hullers
Processors (including pulpers)
5
*
DATE OF
APPLICATION
1 Jul 2007
20
*
1 Jul 2006
30
*
1 Jul 2008
20
*
1 Jul 2008
10
5
*
*
1 Jul 2008
1 Jul 2008
3
10
*
*
1 Jul 2008
1 Jul 2008
3
10
8
15
5
8
10
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
10
12
10
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
Taxation Ruling TR 2022/1
Page 18 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
6
ASSET
LIFE (YEARS)
REVIEWED
Washers/separators
General assets:
Bin tippers
Conveyors (including elevators)
Drying tunnels
Fungicide units
Receival hoppers (including water dumps)
Tables (including packing and sorting tables)
Washing assets (including brush and barrel
washers)
Waxing assets
Graders:
Electronic
Mechanical
Optical
Labelling assets:
Labelling applicators (including in line labellers)
Labelling guns
Olive oil processing assets – see Table A Oil and
fat manufacturing (11500)
Packing assets (including bagging and wrapping
machines)
Scales (excluding platform scales)
Tree nut assets:
De-husking units
Drying silos
Trommels
Livestock grids
Motorcycles used in primary production activities
Post drivers/hole diggers
Protective structures (including shade houses and netting
constructions)
Sheds on land that is used for agricultural or pastoral
operations (including machinery sheds, workshop sheds
and farm production sheds)
Tractors 6
Water assets:
Bores
Dams (including earth or rock fill and turkey nests)
Dam liners and covers
Effluent channels
Effluent recycle tanks
Effluent sedimentation ponds
Irrigation assets:
Drip, micro spray or mini sprinkler systems:
Above ground polyethylene (PE) pipes
Drippers, micro sprays and mini sprinklers
Control systems
Filtration systems
Pumps
10
*
DATE OF
APPLICATION
1 Jul 2008
15
10
15
12
15
15
10
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
12
*
1 Jul 2008
10
15
8
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
8
3
*
*
1 Jul 2008
1 Jul 2008
10
*
1 Jul 2008
5
*
1 Jul 2008
8
20
15
40
5
10
20
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2007
1 Jul 2008
1 Jul 2006
40
*
1 Jan 2007
12
*#
1 Jul 2007
30
40
20
40
12
40
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
5
10
15
12
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
A capped effective life of 62/3 years is available – see subsection 40-102(5).
Taxation Ruling TR 2022/1
Page 19 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
ASSET
LIFE (YEARS)
REVIEWED
15
40
*
*
DATE OF
APPLICATION
1 Jul 2008
1 Jul 2008
20
10
*
*
1 Jul 2008
1 Jul 2008
7
12
*
*
1 Jul 2008
1 Jul 2008
20
25
20
30
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
30
25
15
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
25
15
10
30
5
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
LIFE (YEARS)
REVIEWED
Variable speed drives (VSDs)
Irrigation earth channels
Irrigators (including centre pivot, lateral and
travelling guns):
Fresh water
Effluent
Pumps:
Bore pumps, effluent and manure pumps
Other
Water mains:
Aluminium
Galvanised steel
Polyethylene (PE)
Polyvinylchloride (PVC)
Water tanks:
Concrete
Galvanised steel
Polyethylene (PE)
Water troughs:
Concrete
Galvanised steel
Polyethylene (PE)
Windmills
Water pressure cleaners
Agriculture
(01110 to 01990)
ASSET
Bridges (wooden)
Grain, cotton, peanut and rice assets:
Chemical spraying assets:
Generally (including broad acre trailed or linkage
boom and utility)
Self-propelled
General assets:
Aeration assets:
Controllers
Kits
Augers (including conveyors)
Dryers
Moisture meters
Mulchers
Peanut pre-cleaners
Slashers
Harvesting assets:
Boll buggies
Chaser bins
Taxation Ruling TR 2022/1
20
DATE OF
APPLICATION
1 Jan 2001
10
*
1 Jan 2007
8
*
1 Jan 2007
10
15
15
20
5
10
10
7
*
*
*
*
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
15
15
*
*
1 Jan 2007
1 Jan 2007
Page 20 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Agriculture
(01110 to 01990)
ASSET
LIFE (YEARS)
REVIEWED
Combine harvesters7
Cotton picker/strippers
Field bins
Fuel trailers
Module builders
Module tarpaulins
Peanut diggers (including peanut pullers)
Peanut threshers
Precision farming assets (including GPS,
controllers, lightbars, variable rate technology assets,
but excluding hydraulic automated steering)
Seeding and fertilizing assets:
Fertilizer spreaders (including linkage and
trailed)
Planters (including bar, box, combined seeders,
precision planters and row crop planters)
Seed and fertilizer bins 8
Tillage assets:
Generally
Harrows
Laser controlled scraping assets:
Buckets
Transmitters
Rippers
Harvesters/sweepers
Hay and foraging assets:
Bale handling attachments (including accumulator
grabs, bale stackers, hay forks/spikes/spears
(incorporating metal frame), round bale grabs)
Balers
Bale wrappers
Baler and wrappers
Forage harvesters
Hay rakes (including finger wheel, rotary and
parallel)
Moisture probes
Mower conditioners:
Self-propelled:
Attachments
Prime movers
Trailed
Super conditioners (hay re-conditioners)
Tedders
Trailed bale handling assets:
12
10
20
15
15
5
10
12
5
*#
*#
*
*
*
*
*#
*#
*
DATE OF
APPLICATION
1 Jul 2007
1 Jul 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jul 2007
1 Jan 2007
10
*
1 Jan 2007
15
*
1 Jan 2007
15
*
1 Jan 2007
15
5
*
*
1 Jan 2007
1 Jan 2007
10
7
10
62/3
*
*
*
#
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2001
12
*
1 Jan 2007
10
10
10
10
10
*
*
*
*#
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jul 2007
1 Jan 2007
5
*
1 Jan 2007
8
12
8
8
10
*
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
7
A capped effective life of 62/3 years is available for harvesters listed in this sub-category (assets marked with #) –
see subsection 40-102(5).
8
Primary producers may be entitled to an immediate deduction for capital expenditure incurred on a fodder storage
asset if the asset was first used or installed ready for use on or after 19 August 2018 – see sections 40-515 and 40548, and subsections 40-525(3) and 40-555(4).
Taxation Ruling TR 2022/1
Page 21 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Agriculture
(01110 to 01990)
ASSET
Big square bale stackers
Generally (including accumulators and bale
carriers)
Windrowers:
Self-propelled:
Attachments
Prime movers
Trailed
Hop growers’ plant:
Hop picking machines
Kilns
Levee banks and revetments
Silos:
Ancillary equipment
Grain (metal) 9
Trellis
LIFE (YEARS)
REVIEWED
10
15
*
*
DATE OF
APPLICATION
1 Jan 2007
1 Jan 2007
8
12
8
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
131/3
20
40
20
30
20
1 Jan 2001
1 Jan 2001
1 Jan 2001
*
1 Jan 2001
1 Jul 2001
1 Jan 2001
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jul 2006
20
10
10
10
10
8
5
10
*
*
*
*
*
*
*
*
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
5
10
5
*
*
*
1 Jul 2006
1 Jul 2006
1 Jul 2006
20
15
15
5
*
*
*
*
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
40
*
1 Jul 2006
Nursery and floriculture production
(01110 to 01150)
ASSET
Chemical spraying assets:
Generally (including broad acre trailed or linkage
boom and utility)
Environmental control assets:
Boilers (including piping)
Control systems
Evaporative coolers
Heating assets
Instruments (including sensors)
Retractable screens
Ventilation fans
Fertigation system assets (incorporating control systems,
pumps and tanks)
General assets:
Bins and pallets
Fertiliser spreaders
Fumigation assets
Pasteurisation assets:
Pasteurisation rooms
Steam boilers
Racks
Ride on mowers
Refrigeration assets:
Insulation panels used in cool rooms
9
Primary producers may be entitled to an immediate deduction for capital expenditure incurred on a fodder storage
asset if the asset was first used or installed ready for use on or after 19 August 2018 – see sections 40-515
and 40-548, and subsections 40-525(3) and 40-555(4).
Taxation Ruling TR 2022/1
Page 22 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Nursery and floriculture production
(01110 to 01150)
ASSET
Refrigeration generally
Trailers
Trolleys
Weed mats
Harvesting assets:
Bed lifters and diggers
Tree spades 10
Packaging assets:
Bunching and bundling machines
Deleafers
Grading machines
Planting assets:
Benches and tables
Conveyors
Dibblers and seeders
Hoppers
Pot, punnet and tray dispensers
Potting machines (including pot and bag fillers)
Soil elevators
Soil mixers
Transplanters (plugs and seedlings)
Tray and punnet fillers
Tray washers
Vermiculite dispensers and coverers
Propagation assets:
Heated propagators
Seedling and punnet trays, reusable
Turf growing assets:
Chemical spraying assets:
Generally (including broad acre trailed or linkage
boom and utility)
Fertiliser spreaders
Field top makers
Land planes
Line planters
Mowers (including reel and rotary mowers)
Net layers
Power harrows
Roll layers
Soil aerators
Trailers
Turf harvesters (including pedestrian and tractor
mounted harvesters) 11
Turf rollers
Turf seeders
Turf vacuums
10
11
LIFE (YEARS)
REVIEWED
10
15
15
5
*
*
*
*
DATE OF
APPLICATION
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
10
15
*
*#
1 Jul 2006
1 Jul 2006
15
15
15
*
*
*
1 Jul 2006
1 Jul 2006
1 Jul 2006
10
15
15
15
12
10
10
10
8
10
15
15
*
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
10
3
*
*
1 Jul 2006
1 Jul 2006
10
*
1 Jul 2006
10
10
25
10
10
10
10
10
10
15
10
*
*
*
*
*
*
*
*
*
*
*#
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
15
15
10
*
*
*
1 Jul 2006
1 Jul 2006
1 Jul 2006
A capped effective life of 62/3 years is available – see subsection 40-102(5).
A capped effective life of 62/3 years is available – see subsection 40-102(5).
Taxation Ruling TR 2022/1
Page 23 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Mushroom growing
(01210)
ASSET
Air handling systems (incorporating cooling coils, filter
blowers, mixing boxes, environment sensors and air
ducting)
Boilers (used for humidification and pasteurisation)
Casing machines (includes casing mixers)
Compost phase 1 assets:
Bunkers
Machinery (including forklifts, front end loaders,
bunker fillers and pre-wet turners)
Protective structures
Pumps
Control systems (excluding personal computers)
Filling and emptying machines (including bag fillers, bed
winches, cassette fillers and tunnel fillers)
Growing systems:
Shelves:
Aluminium
Other materials
Trays:
Wood
Mushroom graders
Sheds
Slicing machines
Spawning machines (including supplement machines)
Trolleys
Tunnels/rooms (incorporating doors, floors, drains,
frames, insulation, lighting, roofs and walls):
Growing
Peak heat and spawn running
Vacuum coolers
Weighing machines
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2008
10
10
*
*
1 Jul 2008
1 Jul 2008
10
4
*
*
1 Jul 2008
1 Jul 2008
10
3
10
10
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
10
*
*
1 Jul 2008
1 Jul 2008
5
5
40
5
12
10
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
10
10
10
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
10
*
*
1 Jul 2007
1 Jul 2007
Vegetable growing (under cover)
(01220)
ASSET
Hydroponic growing assets (including cut flower
growing):
Hanging gutters
Troughs
Hydroponics growers may also use the effective life for
relevant assets shown in Nursery and floriculture
production (01110 to 01150)
Taxation Ruling TR 2022/1
Page 24 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Vegetable growing (outdoors) and sugar cane growing
(01230 and 01510)
ASSET
Chemical spraying assets:
Generally
Self-propelled
Fertiliser spreaders:
Generally
Spinner
General assets:
Bins:
Plastic
Timber
Mulch layers
Mulch lifters
Mulchers
Rakes (e.g. cane trash rakes)
Slashers
Harvesting assets:
Cane haul out bins
Harvesters (including cane, carrot, onion, potato and
tomato) 12
Harvesting aids (incorporating trailers and conveyor
belts)
Onion lifters13
Trailers
Windrowers (including potato diggers, onion and
potato windrowers) 14
Pea-viners, pea cleaners, vine and straw conveyors
Planting assets:
Billet planters
Potato cutters
Potato planters
Precision seeders
Transplanters:
Automated
Manual
Tillage assets:
Generally
Power take-off (PTO) operated (including rotary
hoes and power harrows)
Trellising assets:
Stake drivers
Stake pullers
Trellising (incorporating stakes and wire)
Wire winders
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
8
*
*
1 Jul 2007
1 Jul 2007
10
5
*
*
1 Jul 2007
1 Jul 2007
10
5
12
12
8
10
8
*
*
*
*
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
12
10
*
*#
1 Jul 2007
1 Jul 2007
15
*
1 Jul 2007
10
15
10
*#
*
*#
1 Jul 2007
1 Jul 2007
1 Jul 2007
10
*
1 Jul 2016
12
15
10
10
*
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
7
10
*
*
1 Jul 2007
1 Jul 2007
15
8
*
*
1 Jul 2007
1 Jul 2007
12
12
5
15
*
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
12
A capped effective life of 62/3 years is available – see subsection 40-102(5).
A capped effective life of 62/3 years is available – see subsection 40-102(5).
14
A capped effective life of 62/3 years is available – see subsection 40-102(5).
13
Taxation Ruling TR 2022/1
Page 25 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Fruit and tree nut growing
(01310 to 01370, 01390 and 01590)
ASSET
Coffee, olive and tree nut growing assets:
Chemical spraying assets (including air blast sprayers
and linkage sprayers)
Cleaning and mulching assets:
Blowers
Mowers (including zero turn and ride on)
Mulchers
Slashers
Sweeper attachments
Fertiliser spreaders
General assets:
Bins:
Plastic
Timber
Stakes (including trellising)
Harvesting assets:
Bankouts (almonds)
Catcher nets
Elevators (almonds)
Harvesters15:
Coffee
Harvesting pole rakes
Olive
Nuts:
Generally
Macadamia mower mounted
Pick ups (e.g. almonds)
Sweepers
Tree shakers
Reservoir carts (almonds)
Trailers
Pruning assets:
Chainsaws (Chain saws)
Electric hand pruners
Manual hand pruners
Pneumatic pruners:
Compressor
Hand tools
Fruit growing assets:
Cleaning and mulching assets:
Mowers (including zero turn and ride on)
Mulchers
Slashers
Sweeper attachments
Crop protection assets:
15
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jul 2007
10
8
8
10
10
10
*
*
*
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
10
5
3
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
15
10
12
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
10
5
10
*#
*
*#
1 Jul 2007
1 Jul 2007
1 Jul 2007
10
8
12
12
10
15
15
*#
*
*#
*#
*#
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
5
3
2
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
10
5
*
*
1 Jul 2007
1 Jul 2007
8
6
8
10
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
A capped effective life of 62/3 years is available where applicable (assets marked with #) – see
subsection 40-102(5).
Taxation Ruling TR 2022/1
Page 26 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Fruit and tree nut growing
(01310 to 01370, 01390 and 01590)
ASSET
Applicators (including temporary bird netting
applicators and vine cover rollers)
Banana bagging machines
Banana ripening bags
Sprayers
Temporary bird netting
Under vine weeder
Vine covers
Dried fruit assets:
Generally (including bin dryers, boxing machines,
dehydration tunnels, dippers, rack dehydrators,
scrapers, trolleys and wetting machines)
Drying sheets (including ground sheets)
Trays
Fertilising assets:
Fertigation systems:
Pumps
Tanks
Spreaders:
Generally
Spinners
General assets:
Bins:
Plastic
Timber
Crates (including picking lugs)
Elevating work platforms
Frost fans
Mulch layers
Mulch lifters
Orchard ladders
Post driver/hole diggers
Refractometers
Water pressure cleaners
Harvesting assets:
Grape harvesters16
Harvest aids
Picking bags
Picking platforms
Picking trolleys
Trailers (including grape chaser bins)
Tree shakers17
Planting assets:
Hole burners
Planters
Tree guards
16
17
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jul 2008
10
3
10
5
10
3
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
*
1 Jul 2008
10
10
*
*
1 Jul 2008
1 Jul 2008
3
10
*
*
1 Jul 2008
1 Jul 2008
10
5
*
*
1 Jul 2008
1 Jul 2008
10
5
5
10
15
12
12
10
10
10
5
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
15
3
10
5
15
10
*#
*
*
*
*
*
*#
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
12
2
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
A capped effective life of 62/3 years is available – see subsection 40-102(5).
A capped effective life of 62/3 years is available – see subsection 40-102(5).
Taxation Ruling TR 2022/1
Page 27 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Fruit and tree nut growing
(01310 to 01370, 01390 and 01590)
ASSET
Trellising
Weed matting
Pruning assets:
Chainsaws (Chain saws)
Electric hand pruners
Manual hand pruners
Mechanical pruning assets (including cutter bars
and cane strippers, but excluding vine leaf
removers)
Pneumatic pruners:
Compressors
Hand tools
Vine leaf removers
Tillage assets:
Generally
Power take-off (PTO) operated (including rotary
hoes and power harrows)
Horticultural plants:
Citrus:
Grapefruits
Lemons
Limes
Mandarins
Oranges
Grape:
Grapevines, dried
Grapevines, table
Grapevines, wine
Nuts:
Almonds
Cashews
Chestnuts
Hazelnuts
Jojoba
Macadamia
Pecans
Pistachios
Walnuts
Pome:
Apples
Pears
Stone fruit:
Apricots
Cherries
Nectarines
Olives
Peaches
Plums
Prunes
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
20
5
*
*
DATE OF
APPLICATION
1 Jul 2008
1 Jul 2008
3
3
2
10
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
5
15
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
8
*
*
1 Jul 2008
1 Jul 2008
30
20
20
25
30
*
*
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
15
15
20
*
*
*
1 Oct 2004
1 Oct 2004
1 Oct 2004
25
25
25
25
30
25
25
25
25
*
*
*
*
*
*
*
*
*
1 Jul 2001
1 Jul 2001
1 Jul 2001
1 Jul 2001
1 Jul 2001
1 Jul 2001
1 Jul 2001
1 Jul 2001
1 Jul 2001
20
25
*
*
1 Jan 2001
1 Jan 2001
10
18
10
30
10
15
20
*
*
*
*
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
Page 28 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Fruit and tree nut growing
(01310 to 01370, 01390 and 01590)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
30
*
*
1 Jan 2001
1 Jan 2001
ASSET
LIFE (YEARS)
REVIEWED
Crutching machines, portable type
Dipping and spraying assets for parasite control:
Jet spray system assets (including the race or
handler dedicated to the jet spray system)
Mobile plunge dips
Feeders (including grain feeders, oat feeders, hay
feeders)
Footbaths
Instruments for measuring backfat or eye muscle or
detecting pregnancy, ultrasound type (incorporating
probe and monitor)
Instruments for measuring wool fibre fineness, laser type
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)
Weigh bars, weigh indicators and weigh platforms
Yards, races, leadup systems and loading ramps:
Permanent types
Portable types
Woolshed assets:
Grinding machines for sharpening cutters
Shearing machines
Shearing or crutching handpieces
Wool bale movers
Wool presses
Wool tables, steel types
Woolsheds and shearing sheds
10
*
DATE OF
APPLICATION
1 Jan 2007
10
*
1 Jan 2007
5
15
*
*
1 Jan 2007
1 Jan 2007
10
5
*
*
1 Jan 2007
1 Jan 2007
10
15
*
*
1 Jan 2007
1 Jan 2007
10
*
1 Jan 2007
40
25
*
*
1 Jan 2007
1 Jan 2007
30
30
10
10
20
20
50
*
*
*
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
10
5
5
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
30
*
1 Jan 2007
ASSET
Tropical:
Avocados
Mangoes
Sheep farming
(01410)
Beef cattle farming
(01420)
ASSET
Cattle handling assets:
Calf cradles
Cattle crushes (hydraulic and manual)
NLIS and other readers
Scales, weigh indicators and loading bars
Cattle yards (including races and coolers (steel and
timber)):
Permanent types
Taxation Ruling TR 2022/1
Page 29 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Beef cattle farming
(01420)
ASSET
LIFE (YEARS)
REVIEWED
20
15
*
*
DATE OF
APPLICATION
1 Jan 2007
1 Jan 2007
10
10
10
20
10
10
*
*
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
6
20
20
20
5
5
*
*
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
8
*
1 Jan 2007
20
20
20
20
20
10
*
*
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
10
15
30
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
7
7
10
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
15
15
15
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
12
*
1 Jan 2007
Portable types
Feed bins (including hay racks) 18
Feed handling assets:
Bale feeders
Feed mixers
Silage and feedout wagons
Loading ramps
Manure and fertiliser spreaders
Saddlery and harness
Beef cattle feedlots
(01430)
ASSET
Cattle handling assets:
Cattle crushes (hydraulic and manual)
Cattle induction and transfer yards (steel and timber)
Cattle treatment yards (steel and timber)
Cattle wash yards (steel and timber)
NLIS and other readers
Scales, weigh indicators and loading bars
Cattle pen assets:
Bunk sweepers
Cattle pen infrastructure assets:
Feed bunks or troughs and aprons
Feed roads
Pen earthworks
Pen fences and gates (steel and timber)
Shade structures
Pen scrapers
Feed milling and handling assets:
Ancillary grain handling equipment:
Augers
Conveyors and elevators
Bulk and segregated commodity storage facilities
(incorporating bunkers)
Feed mixers
Feed mixer trucks
Grain cleaners
Grain processing assets:
Roller mills
Steam flaking chests
Steam flaking surge bins
Tempering silos:
Galvanised steel
18
Primary producers may be entitled to an immediate deduction for capital expenditure incurred on a fodder storage
asset if the asset was first used or installed ready for use on or after 19 August 2018 – see sections 40-515
and 40-548, and subsections 40-525(3) and 40-555(4).
Taxation Ruling TR 2022/1
Page 30 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Beef cattle feedlots
(01430)
ASSET
LIFE (YEARS)
REVIEWED
50
15
25
7
5
*
*
*
*
*
DATE OF
APPLICATION
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
50
20
15
20
15
*
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
REVIEWED
DATE OF
APPLICATION
Glass fused to steel
Stainless steel
Receival pits and hoppers
Roughage processing assets (including tub rinders)
Sampling and testing assets
Silos and bins used for storing dry grain 19:
Concrete
Steel
Tank storages for liquid feed supplements
Loading ramps
Manure composting and screening machines
Grain-sheep or grain-beef cattle farming
(01450)
ASSET
LIFE (YEARS)
Cereal grain growing assets – see Table A Agriculture
(01110 to 01990)
Dairy cattle farming
(01600)
ASSET
LIFE (YEARS)
REVIEWED
Automatic calf feeders
Barn fed dairy farms:
Bulk and segregated commodity storage facilities
(incorporating bunkers)
Exercise yards
Feeding barns and maternity barns (incorporating cow
beds, fans, and feed alleys)
Cattle handling assets:
Air operated gates
All terrain vehicles (ATVs)
Automatic drafting systems
Automatic ID systems
Automatic weighing systems and cattle scales
Backing gates
Calf cradles
Cattle crushes (including automatic)
Cattle laneways
Cattle yards (including loading ramps)
Dairy milking sheds
Dairy yards and races
Teat spraying systems:
10
*
DATE OF
APPLICATION
1 Jul 2016
30
*
1 Jul 2007
20
20
*
*
1 Jul 2007
1 Jul 2007
10
3
7
7
5
15
10
10
30
30
30
20
*
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2016
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
19
Primary producers may be entitled to an immediate deduction for capital expenditure incurred on a fodder storage
asset if the asset was first used or installed ready for use on or after 19 August 2018 – see sections 40-515
and 40-548, and subsections 40-525(3) and 40-555(4).
Taxation Ruling TR 2022/1
Page 31 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Dairy cattle farming
(01600)
ASSET
LIFE (YEARS)
REVIEWED
Automatic
Manual
Clean up assets:
High pressure pumps and hoses
Hot water services
Milk line washing systems:
Automatic
Manual
Feed milling and handling assets:
Augers
Conveyors and elevators
Feed mixers
Feed pads and bunkers
Feeding systems:
Automatic
Manual
Grain mills (including roller mills, disc mills and
hammer mills)
Manure spreaders
Silage pits
Silage wagons
Silos (steel) 20
Telescopic handlers
Tub grinders
Milking and milk handling assets:
Automatic cluster removers
Bailing systems:
Herringbone (including swing over, double up
and rapid exit)
Rotary
Walk through
Filters
Milking systems (incorporating clusters, swing
over arms, hoses, pipes, pulsators, vacuum
pumps, variable speed control)
Milk meters and recording jars (including conductivity
sensors)
Milk vats
Plate coolers
Receivers
Refrigeration compressors
Robotic milking system assets:
Air compressors
Automated milking systems:
Rotary
Single box and multi box
7
10
*
*
DATE OF
APPLICATION
1 Jul 2007
1 Jul 2007
10
10
*
*
1 Jul 2007
1 Jul 2016
10
10
*
*
1 Jul 2007
1 Jul 2007
10
15
7
30
*
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
12
15
15
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
10
40
10
20
10
7
*
*
*
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
10
*
1 Jul 2007
15
*
1 Jul 2007
15
15
15
15
*
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2016
1 Jul 2007
10
*
1 Jul 2007
25
15
15
10
*
*
*
*
1 Jul 2016
1 Jul 2007
1 Jul 2007
1 Jul 2007
5
*
1 Jul 2016
10
10
*
*
1 Jul 2016
1 Jul 2016
20
Primary producers may be entitled to an immediate deduction for capital expenditure incurred on a fodder storage
asset if the asset was first used or installed ready for use on or after 19 August 2018 – see sections 40-515
and 40-548, and subsections 40-525(3) and 40-555(4).
Taxation Ruling TR 2022/1
Page 32 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Dairy cattle farming
(01600)
ASSET
LIFE (YEARS)
REVIEWED
Automatic feeding systems
Automatic footbaths
Control systems (excluding personal computers) –
see Table B Control systems and control system
assets
Cow comfort systems:
Cow brushes
Rubber matting
Cow identification systems (including weights,
bands, numbers and transponders)
Cow traffic systems
Milk chillers/plate coolers/energy recovery systems
Vacuum pumps
10
8
*
*
DATE OF
APPLICATION
1 Jul 2016
1 Jul 2016
3
7
7
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
7
10
7
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jan 2007
10
5
10
10
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
10
15
12
4
15
*
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
12
15
20
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
20
15
*
*
1 Jan 2007
1 Jan 2007
15
15
15
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
10
*
1 Jan 2007
Poultry farming for breeding, eggs and meat
(01710 to 01720)
ASSET
Animal housing environmental control assets:
Control systems (excluding personal computers)
Curtains:
Baffles, brooders
Sidewalls
Tunnel inlets
Evaporative cooling systems (including frames, pipes,
pumps, tanks and coolpads)
Foggers
Heaters
Minimum vents (including cabling)
Sensors
Tunnel inlet panels
Ventilation fans:
Exhaust fans (tunnel, minivent)
Stirrer fans
Animal housing structures (incorporating frames, walls,
rooves, insulation, doors, floors and lighting)
Cages (for egg layers)
Egg belt systems (under cage/nest housing) (including
belts, rollers, tensioners and drive units)
Egg conveyors (including drive units)
Egg counters
Egg elevators (including drive units)
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)
Taxation Ruling TR 2022/1
Page 33 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Poultry farming for breeding, eggs and meat
(01710 to 01720)
ASSET
LIFE (YEARS)
REVIEWED
25
10
15
*
*
*
DATE OF
APPLICATION
1 Jan 2007
1 Jan 2007
1 Jan 2007
10
10
10
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
20
15
*
*
1 Jan 2007
1 Jan 2007
15
*
1 Jan 2007
10
15
*
*
1 Jan 2007
1 Jan 2007
20
*
1 Jan 2007
10
15
*
*
1 Jan 2007
1 Jan 2007
10
*
1 Jan 2007
10
*
1 Jan 2007
Pallet levellers (coil spring)
Palletisers
Trolley lifters
Farm trolleys:
Chicken transport
Egg transport
Feeding systems (including troughs, trolleys, chains,
hoppers, pans, tubes with auger and drive units)
Generators (emergency)
Hanging cable systems (for feeders, drinkers and nest
housing)
Manure belt systems (under cage/nest housing)
(including polypropylene belts, scrapers, rollers,
tensioners and drive units)
Manure conveyors (including drive units)
Nest housing (including slatted walkways)
Silos for feed21:
Metal
Ancillary equipment:
Augers
Conveyors and elevators
Water assets:
Drinking systems (including tubing, nipple drinkers,
drinking cups, pressure regulators and filter units)
Winches
Poultry hatcheries
(01710 to 01720)
ASSET
Air handlers
Boilers
Candling equipment
Chick counters
Chilled water plants
Condensers/heat exchangers
Control systems (excluding personal computers)
Conveyors
Generators (emergency)
Hatcher baskets
Hatcher trolleys/dollies
Hatchers (including integrated controller units)
Hatchery buildings (incorporating frames, walls, rooves,
insulation, doors, floors and lighting)
Macerators
Separators – chick and egg
21
LIFE (YEARS)
REVIEWED
20
20
20
20
20
10
10
20
20
10
10
20
40
*
*
*
*
*
*
*
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
20
20
*
*
1 Jan 2007
1 Jan 2007
Primary producers may be entitled to an immediate deduction for capital expenditure incurred on a fodder storage
asset if the asset was first used or installed ready for use on or after 19 August 2018 – see sections 40-515
and40-548, and subsections 40-525(3) and 40-555(4).
Taxation Ruling TR 2022/1
Page 34 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Poultry hatcheries
(01710 to 01720)
ASSET
LIFE (YEARS)
REVIEWED
10
20
10
20
20
20
20
15
20
20
*
*
*
*
*
*
*
*
*
*
LIFE (YEARS)
REVIEWED
Setter trays
Setter trolley unloaders
Setter trolleys
Setters/incubators (including integrated controller unit)
Stacker/destacker systems
Transfer machines – farm trolley to setter trolley
Transfer machines – setter tray to hatcher basket
Vaccinators
Vacuum/auger systems (waste)
Washing assets
DATE OF
APPLICATION
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
Horse farming
(01910)
ASSET
331/3
10
Horse stalls (Breeze way, Shed row)
Stud stock and thoroughbred horses
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Pig farming
(01920)
ASSET
Animal housing assets:
Animal housing structures (incorporating frames,
covers, walls, roof, insulation, shutters and doors)
Curtains – sidewalls
Floors (suspended types):
Concrete
Plastic
Steel
Control systems (excluding personal computers)
Dry feed systems (incorporating troughs, trolleys, chains,
hoppers, pans, tubers with auger and drive units)
Effluent separators/effluent fan extractors
Evaporative cooling systems (incorporating frames,
pipes, pumps, tanks and coolpads)
Fans:
Exhaust (tunnel, minivent)
Stirrer
Farrowing crates
Generators (emergency)
Heaters and heat lamps
High pressure cleaners
Instruments for measuring backfat or detecting
pregnancy, ultrasound types (incorporating probes and
monitors)
Liquid feed systems (incorporating feed valves, tanks,
pumps, pipelines, mixers and troughs)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2008
10
*
1 Jul 2008
10
10
5
10
10
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
10
*
*
1 Jul 2008
1 Jul 2008
10
10
10
20
5
3
5
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
*
1 Jul 2008
Page 35 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Pig farming
(01920)
ASSET
LIFE (YEARS)
REVIEWED
10
10
10
*
*
*
DATE OF
APPLICATION
1 Jul 2008
1 Jul 2008
1 Jul 2008
20
10
20
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
*
1 Jul 2008
20
5
*
*
1 Jul 2008
1 Jul 2008
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
13
20
*
*
1 Jul 2016
1 Jul 2016
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
6
3
10
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
20
15
20
20
10
5
*
*
*
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
Milling assets
Mixing assets
Pens (including fences, gates, stalls, farrowing crates,
ramps)
Silos 22:
Grain storage
Readyfeed
Tank storage for liquid feed supplements
Water assets:
Drinking systems (incorporating tubing, nipple
drinkers, drinking cups, pressure regulators and filter
units)
Effluent tanks (concrete)
Weigh bars, weigh indicators and weigh platforms
Beekeeping
(01930)
ASSET
Bee farming assets:
Beehives
Processing assets
Aquaculture
(02011 to 02039)
ASSET
Aeration assets:
Direct supply systems (including paddlewheels and
aspirators):
Fresh water
Salt water 23
Remote or indirect supply systems (incorporating
blowers, diaphragm pumps, diffusers, upwellers and
pipelines)
Aquaculture tanks:
Concrete
Fibreglass
Polyethylene (PE)
Raceways
Transport of live products
Bins and crates
Commercial vessels and support assets – see Table A
Water transport and support services (48100 to 48200
and 52110 to 52190)
22
Primary producers may be entitled to an immediate deduction for capital expenditure incurred on a fodder storage
asset if the asset was first used or installed ready for use on or after 19 August 2018 – see sections 40-515
and 40-548, and subsections 40-525(3) and 40-555(4).
23
Water containing in excess of 10 parts of salt per 1,000 parts of water.
Taxation Ruling TR 2022/1
Page 36 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Aquaculture
(02011 to 02039)
ASSET
LIFE (YEARS)
REVIEWED
Control systems
Cooling assets (including water chillers)
Environmental control structures and protective structures
used in salt water environment
Feeders (including belt, pendulum, scatter and blower)
Graders
Harvesting nets
Hatching assets (including hatching containers)
Heating assets:
Direct heating system (including immersion
heaters):
Fresh water
Salt water
Indirect heating system (including heat exchangers
and passive heating)
Instruments (including sensors and water quality meters)
Oyster farming assets:
Baskets
Oyster growing structures (incorporating posts and
racks or lines)
Rumblers
Sticks
Trays:
Plastic
Timber
Vats, treatment
Power supply assets, emergency or standby:
Generators (incorporating attached engine
management and generator monitoring instruments)
Processing assets:
Conveyors, elevators and hoppers
Cookers
Packaging assets (including vacuum and modified
atmospheric packing)
Refrigeration assets:
Insulation panels in cool or freezer rooms used in salt
water environment
Sea cages (incorporating rings, nets, ropes, anchors,
weights and stanchions)
Water assets:
Aquaculture channels and ponds
Liners and erosion matting for ponds and channels
Pipes and pipelines:
Above ground (polyethylene (PE) and
polyvinylchloride (PVC) including lay flat hoses)
In ground (polyethylene (PE) and
polyvinylchloride (PVC))
Pumps:
Generally:
Fresh water
10
10
15
*
*
*
DATE OF
APPLICATION
1 Jul 2007
1 Jul 2007
1 Jul 2007
5
10
4
10
*
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
10
5
10
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
5
*
1 Jul 2007
8
10
*
*
1 Jul 2007
1 Jul 2007
10
5
*
*
1 Jul 2007
1 Jul 2007
8
5
15
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
15
*
1 Jul 2007
10
10
10
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
20
*
1 Jul 2007
10
*
1 Jul 2007
20
15
*
*
1 Jul 2007
1 Jul 2007
10
*
1 Jul 2007
30
*
1 Jul 2007
10
*
1 Jul 2007
Taxation Ruling TR 2022/1
Page 37 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Aquaculture
(02011 to 02039)
ASSET
LIFE (YEARS)
REVIEWED
5
*
DATE OF
APPLICATION
1 Jul 2007
5
3
10
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
5
*
1 Jul 2007
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
8
8
7
10
*
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
8
2
7
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Salt water
Single phase transfer pumps:
Fresh water
Salt water
Water treatment assets (including filtration assets,
foam fractionators, oxygen and ozone generators
and UV sterilizers)
Weighing machines
Forestry and logging
(03010 to 03020)
ASSET
Logging plant:
Cable systems (including winches and high leads)
Forwarders
Harvesters and feller bunchers (includes heads)
Log trailers
Saws:
Mobile
Portable chain
Snigging plant (including cable and grapple
skidders, wheel loaders with log grabs, bulldozers,
excavators, arches and winches)
Fishing
(04111 to 04199)
ASSET
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
Purse seine fishing net
10
5
1 Jan 2001
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:
Taxation Ruling TR 2022/1
Page 38 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other agriculture and fishing support services
(05290)
ASSET
Harvesting assets:
Headers – flex drapers/pea pluckers
Land rollers – steel
Packaging assets:
Bagging machines
Bag sewers – see Table B Packaging machines
Labellers
Palletisers and depalletisers – see Table B
Packaging machines
Platform scales
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
Flat bed
Screens
Conditioning assets:
Clippers/debearders
Conditioning units/drying units/heaters
Hullers
Mixers
Seed treaters
Separating assets:
Gravity tables
Rotary sieves
Indented cylinders
Spirals
Splitters
Product and raw material handling and receiving
assets:
Augers
Chaser bins
Crates:
Wooden
Wooden (mesh reinforced)
Elevators (including bucket elevators)
Field bins
Silos – conditioning
Tubulators/Mobile belt conveyors/Belt shifters
Weighbridges – See Table B Weighbridges
Quality control assets:
Magnets
Metal detectors
Sorting and sizing assets:
Colour sorters
Support assets:
Air Compressors
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
8
*
*
1 Jul 2017
1 Jul 2017
10
*
1 Jul 2017
5
*
1 Jul 2017
10
*
1 Jul 2017
15
8
10
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
9
7
15
12
10
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
15
10
15
15
12
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
12
15
*
*
1 Jul 2017
1 Jul 2017
5
20
15
10
20
10
*
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
7
8
*
*
1 Jul 2017
1 Jul 2017
8
*
1 Jul 2017
7
*
1 Jul 2017
Page 39 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other agriculture and fishing support services
(05290)
ASSET
DATE OF
APPLICATION
1 Jul 2017
LIFE (YEARS)
REVIEWED
9
*
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
25
20
25
20
25
20
*
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
25
25
15
25
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
20
25
25
30
30
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
25
20
25
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
20
*
1 Jul 2003
15
20
*
*
1 Jul 2003
1 Jul 2003
25
*
1 Jul 2003
15
*
1 Jul 2003
15
25
25
20
30
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
Extraction assets (including dust collectors and
fans)
MINING
(06000 to 10900)
ASSET
Crushing and milling assets:
Crushers:
Cone and gyratory
Feeder breaker
Generally
Impact and rotary
Jaw
Roller (including roll sizers)
Grinding mills:
Ball and rod
Generally
Hammer
SAG (autogenous)
Hydrometallurgy and Pyrometallurgy assets:
Adsorption process assets
Agglomeration (pelletizing) assets
Calcination process assets (including kilns)
Casting process assets for casting billets or ingots
Converting process assets (including rotatable
cylindrical furnaces)
Cooling process assets (including cooling towers)
Counter current decantation (CCD) process assets
Drying process assets (including rotary dryers,
spray dryers and indirect heat exchanger dryers)
Electrolysis process assets (including electrowinning
process and electro refining process assets including
tanks)
Filtration process assets
Gas cleaning process assets (including electrostatic
precipitators and baghouses)
Gas recovery process assets (including stripping and
absorption assets)
Ion exchange process assets
Leaching process assets:
Atmospheric
Generally
Pressure
Neutralisation process assets
Pots and ladles used for molten materials
Taxation Ruling TR 2022/1
Page 40 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
ASSET
LIFE (YEARS)
REVIEWED
Precipitation process assets (including tanks and
agitators)
Pressure vessels
Roasting process assets (including kilns and
furnaces)
Sintering process assets (including continuous
sintering machines)
Smelting process assets (including furnaces)
Solution treatment and metal recovery assets
Solvent extraction process assets (including
mixer-settler units)
Tailings stills
Infrastructure support assets:
Compressors
Control systems and communication systems assets:
Generally
Instruments
Towers or other supporting structures
Electrical infrastructure assets (including power
reticulation, substations, switchgear and
transformers)
Mineral treatment structure
Pipes and pipelines (including valves and fittings):
Generally
Slurry pipework within processing facility
(including slurry pipe to thickener)
Pumps:
Generally
Positive displacement pumps
Materials handling assets:
Belt magnets, samplers, metal detectors and
analysers
Bins, chutes, hoppers, bunkers and silos
Bucket elevators
Conveyors
Feeders:
Generally (including apron and belt)
Vibrating
Fuel storage tanks
Gas storage tanks and spheres
Grizzly bars and scalpers
Overhead cranes/gantries
Stacks (chimney)
Stockpile assets:
Reclaim tunnel flow valves and activators
Stackers, reclaimers and stacker/reclaimers
Train loaders
Trippers/stackers and stacking conveyor
systems
Tunnel vent and exhaust fans
Water recycling facilities
Water storage tanks
20
*
DATE OF
APPLICATION
1 Jul 2003
30
30
*
*
1 Jul 2003
1 Jul 2003
30
*
1 Jul 2003
25
20
20
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
20
*
1 Jul 2003
15
*
1 Jul 2003
10
10
30
25
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
40
*
1 Jul 2003
25
10
*
*
1 Jul 2003
1 Jan 2006
20
15
*
*
1 Jul 2003
1 Jul 2003
15
*
1 Jul 2003
30
25
25
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
20
15
30
25
25
30
30
*
*
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
25
25
30
25
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
15
20
30
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
Taxation Ruling TR 2022/1
Page 41 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
ASSET
Weighing machines (including weighers for feeders
and conveyors)
Mineral dressing assets:
Classification, gravity separation and dewatering
assets:
Centrifuges
Cyclones:
Dense medium and heavy medium
Generally (including classifying, desliming,
and hydrocyclones)
Generally
Hydraulic classifiers and teetered bed
separators
Jigs
Pneumatic tables and air separators
Settling cones
Shaking tables
Sluices and cone concentrators
Spirals
Electrostatic separation assets
Filtration assets (including pressure filtration and
vacuum filtration equipment)
Flotation assets (including tanks, launders,
agitators, air supply and reagent dosing equipment)
Magnetic separation assets (including cross belt,
drum and disc types)
Screening assets
Thickening assets
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
Compressors
Cranes
Dozers
Draglines
Drill rigs (Production)
Electric rope shovels
Generators
Graders
Hydraulic excavators (including hydraulic front
shovels)
Lighting systems
Off highway trucks (including articulated, rigid dump,
service, fuel and water trucks)
Rollers
Scrapers
Skid steer loader
Tool carriers
Wheel loaders
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
20
*
DATE OF
APPLICATION
1 Jul 2004
15
*
1 Jul 2003
8
15
*
*
1 Jul 2003
1 Jul 2003
18
20
*
*
1 Jul 2003
1 Jul 2003
25
25
25
25
25
12
20
15
*
*
*
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
20
*
1 Jul 2003
20
*
1 Jul 2003
15
25
*
*
1 Jul 2003
1 Jul 2003
30
20
20
9
30
10
25
10
10
10
*
*
*
*
*
*
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
10
*
*
1 Jul 2002
1 Jul 2002
15
7
7
10
8
*
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
Page 42 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
ASSET
LIFE (YEARS)
Tailings dams
Underground mobile mining machines:
Compressors
Continuous haulage systems
Continuous miners
Drill rigs:
Diamond
Production
Feeder breakers
Graders
Jumbos
Load-haul-dump machines
Long-wall equipment:
Armoured face conveyors
Beam stage loaders
Hydraulic pump modules
Hydraulic roof supports
Impact crushers
Mobile conveyors tail end
Roof support relocation vehicles
Shearers
Shearer carriers
Maintenance vehicles
Personnel transporters
Raise borers and down reamers
Roof bolters
Scissor lifts
Shuttle cars
Skid steer loaders
Underground haulage trucks
Wheel loaders
Workshop plant
REVIEWED
20
DATE OF
APPLICATION
1 Jan 2001
10
10
10
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
20
7
15
10
10
6
*
*
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
6
7
15
10
10
5
10
7
10
8
8
20
8
6
12
12
6
6
20
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jan 2001
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
20
*
*
1 Jul 2003
1 Jul 2003
6
10
*
*
1 Jul 2003
1 Jul 2003
15
*
1 Jul 2003
20
*
1 Jul 2003
25
*
1 Jul 2003
Coal mining
(06000)
ASSET
Coal preparation assets:
Centrifuges
Crushing assets (including feeder breakers, impact,
roller and rotary crushers)
Cyclones:
Dense medium, heavy medium
Generally (including classifying, desliming and
hydrocyclones)
Filtration assets (including belt, drum and vacuum
filters)
Flotation assets (including agitation air supply
systems, launders, reagent dosing systems and
tanks)
Grizzly bars and scalpers
Taxation Ruling TR 2022/1
Page 43 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Coal mining
(06000)
ASSET
LIFE (YEARS)
REVIEWED
Jigs and heavy medium baths
Magnetic separators
Spirals
Thickening assets
Infrastructure support assets:
Analysers, belt magnets, grinding mills, metal
detectors and samplers
Coal preparation facility framework/structure
Compressors
Control systems and communication systems assets:
Generally
Instruments
Towers or other supporting structures
Electrical infrastructure assets (including reticulation
assets, substations, switch gear and transformers)
Fuel storage tanks
Gas storage tanks
Overhead cranes/gantries
Pipes and pipelines (including valves and fittings):
Generally
Slurry pipework within processing facility
(including slurry pipe to thickener)
Pumps:
Generally (including centrifugal pumps)
Positive displacement pumps
Train loaders
Tunnel vent or exhaust fans
Valves and other non pipe fittings
Water recycling facility
Water storage dams (including fire services dams
and water storage dams generally)
Water storage tanks
Materials handling assets:
Bins, chutes, hoppers, silos and storage bunkers
Bucket elevators
Conveyors
Feeders:
Generally (including apron and belt feeders)
Vibrating feeders
Stockpile spraying system
Stockpile stackers, reclaimers and stacker
reclaimers:
Generally (including all machinery)
Reclaim tunnels
Trippers/stackers
25
20
12
25
*
*
*
*
DATE OF
APPLICATION
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
15
*
1 Jul 2003
40
15
*
*
1 Jul 2003
1 Jul 2003
10
10
30
25
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
30
25
30
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
25
10
*
*
1 Jul 2003
1 Jan 2006
20
15
30
15
10
20
30
*
*
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
30
*
1 Jul 2003
30
25
25
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
20
15
20
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
25
25
25
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
Taxation Ruling TR 2022/1
Page 44 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Oil and gas extraction
(07000)
ASSET
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
refinery24
Control systems
Domestic gas processing assets (including
centrifugal compressor, column, gas turbine,
heat exchanger, piping and turbo expander)
Electricity generation assets – see Table A
Electricity supply (26110 to 26400)
Flare towers for gas flares
Fractionation train assets (including air coolers,
columns, compressors, heat exchangers, piping and
pumps)
Hot water system assets
Instruments
LNG holding facility assets (including boil off gas
compressors, cryogenic storage tanks, loading
arms, pumps and tanks)
LNG train assets (including centrifugal compressors,
columns, cryogenic heat exchangers, gas turbine
drivers and other heat exchangers)
Stabiliser process assets (including columns, heat
exchangers, pumps and reciprocating compressors)
Storage and loading assets (including cryogenic
storage tanks, jetties, loading arms, LPG chillers and
pumps)
Trunkline onshore terminal (TOT) assets:
Flash tanks
Slugcatcher and associated piping
Valves including control valves
Gas production assets25:
Central production facility assets:
Boilers
Cabling for power and control systems
Diesel systems
Drains systems
Drill rigs
Flare system assets:
Carbon steel piping
Flare tips
Stainless steel piping
Fuel gas systems
Gas compression and reinjection assets:
Gas compressors used offshore
Gas turbine drivers used offshore
Generally (including piping, skid, vessels and
assets used onshore)
24
25
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
30
*
*#
1 Jul 2002
1 Jul 2002
25
30
*#
*#
1 Jul 2002
1 Jul 2002
171/2
121/2
30
*#
*
*#
1 Jul 2002
1 Jul 2002
1 Jul 2002
30
*#
1 Jul 2002
30
*#
1 Jul 2002
30
*#
1 Jul 2002
20
30
121/2
*#
*#
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
30
15
20
10
*
*#
*
*#
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
15
5
30
30
*
*
*#
*#
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
121/2
30
*
*
*#
1 Jul 2002
1 Jul 2002
1 Jul 2002
A capped effective life of 15 years is available where applicable (assets marked with #) – see subsection 40-102(5).
A capped effective life of 15 years is available for assets marked with #, except offshore platforms – see
subsection 40-102(5).
Taxation Ruling TR 2022/1
Page 45 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Oil and gas extraction
(07000)
ASSET
Power turbines used offshore
Heat exchangers
Major carbon steel vessels
Major stainless steel (or lined) vessels
Offshore platforms:
Generally (including accommodation
modules, flare structures, helidecks, jackets,
primary steel work and topsides secondary
steel work) 26
Topsides tertiary steelwork (including
handrails, ladders and stairs)
Piping
Pumps:
Circulation pump
Generally
Seawater lift pumps
Shutdown and fire/gas systems
Tempered water system assets:
Chemical treatment assets
Piping and vessels
Utility air compressors
Coal seam gas extraction assets:
Infield gathering systems used for gas and
associated water (including polyethylene (PE)
pipes and pumps)
Water assets:
Storage ponds and tanks for water and brine
Treated water distribution assets
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)
Well assets:
Downhole equipment (including pumps, but
excluding well casing)
Wellpad surface assets (including christmas
trees, separators and telemetry equipment)
Wells
Control systems
Electricity generation assets – see Table A
Electricity supply (26110 to 26400)
Floating production storage and offloading (FPSO)
vessels (incorporating mooring systems)
Floating storage and offloading (FSO) vessels
(incorporating mooring systems)
Infield pipeline
Instruments (including level, pressure and
temperature indicators)
26
LIFE (YEARS)
REVIEWED
121/2
30
121/2
30
*
*#
*
*#
DATE OF
APPLICATION
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
30
*#
1 Jul 2002
15
*
1 Jul 2002
30
*#
1 Jul 2002
121/2
20
15
15
*
*#
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
121/2
30
15
*
*#
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
20
*#
1 Jul 2016
30
30
*#
*#
1 Jul 2016
1 Jul 2016
20
*#
1 Jul 2016
5
*
1 Jul 2016
20
*#
1 Jul 2016
20
10
*#
*
1 Jul 2016
1 Jul 2002
20
*#
1 Jul 2002
20
*#
1 Jul 2002
30
121/2
*#
*
1 Jul 2002
1 Jul 2002
A capped effective life of 20 years is available – see subsection 40-102(5).
Taxation Ruling TR 2022/1
Page 46 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Oil and gas extraction
(07000)
ASSET
Offshore bulk loading transfer systems
Subsea production assets (including control
umbilical, flowline and manifold)
Trunklines
Valves
Wells and downhole equipment
Wellheads and christmas trees
Oil production assets27:
Central production facility assets (excluding
FPSOs):
Boilers
Circulation pumps
Drill rigs
Flare tips
Gas compression and reinjection assets:
Gas compressors used offshore
Gas turbine drivers used offshore
Generally (including piping, skids, vessels
and assets used onshore)
Power turbines used offshore
Generally (including offshore platforms)
Major carbon steel vessels
Pumps:
Circulation pumps
Other
Tempered water system assets:
Chemical treatment assets
Piping and vessels
Control systems
Electricity generation assets – see Table A
Electricity supply (26110 to 26400)
Floating production storage and offloading (FPSO)
vessels (incorporating mooring systems)
Floating storage and offloading (FSO) vessels
(incorporating mooring systems)
Infield pipelines
Instruments (including level, pressure and
temperature indicators)
Offshore bulk loading transfer systems
Subsea production assets (including control
umbilical, flowline and manifold)
Trunklines
Valves
Wells and downhole equipment
Wellheads and christmas trees
Port assets – see Table A Water transport and support
services (48100 to 48200 and 52110 to 52190)
27
LIFE (YEARS)
REVIEWED
10
20
*
*#
DATE OF
APPLICATION
1 Jul 2002
1 Jul 2002
30
121/2
15
30
*#
*
*
*#
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
121/2
10
5
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
121/2
15
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
121/2
15
121/2
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
121/2
15
*
*
1 Jul 2002
1 Jul 2002
121/2
15
10
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
20
*#
1 Jul 2002
20
*#
1 Jul 2002
15
121/2
*
*
1 Jul 2002
1 Jul 2002
10
15
*
*
1 Jul 2002
1 Jul 2002
30
121/2
10
15
*#
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
A capped effective life of 15 years is available where applicable (assets marked with #) – see subsection 40-102(5).
Taxation Ruling TR 2022/1
Page 47 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron ore mining
(08010)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
15
*
*
1 Jan 2006
1 Jan 2006
10
*
1 Jan 2006
1
20
*
*
1 Jan 2006
1 Jan 2006
20
15
10
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
12
10
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
20
12
20
17
12
17
*
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
10
15
*
*
1 Jul 2004
1 Jul 2004
15
*
1 Jul 2004
12
15
20
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
Infrastructure support assets:
Blowers, high pressure
Dust suppression/control equipment
Materials handling assets:
Feeders:
Vibrating
Mineral dressing assets:
Cyclones, dense/heavy medium (unlined nihard)
Dense medium separation assets (including baths
and drums)
Magnetic separation assets:
LIMS (low intensity magnetic separators)
WHIMS (wet high intensity magnetic separators)
Screening assets
Gold ore mining
(08040)
ASSET
Gold ore processing assets:
Adsorption process assets
Carbon regeneration kilns
Concentrators (including inline pressure jigs and
mechanical concentrators)
Crushing assets:
Cone/gyratory crushers
Hydraulic rock breakers
Jaw crushers
Electrowinning/electrorefining assets
Elution columns
Elution storage tanks
Laboratory assets:
Atmospheric adsorption spectrometers
Generally (including drying ovens, pulverisers,
crushers, gas fired ovens, fume cupboards)
Leaching process assets (including carbon in pulp
and carbon in leach processes)
Shaking tables
Smelting furnaces
Thickening assets
Mineral sand mining
(08050)
ASSET
Aeration assets (including aerators, attritioners, blowers
and turbine impeller agitated vessels)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
20
*
DATE OF
APPLICATION
1 Jan 2003
Page 48 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Mineral sand mining
(08050)
ASSET
LIFE (YEARS)
REVIEWED
Classification and gravity separation assets (including
centrifuges, cones, cyclones, screw classifiers, spirals
and tables)
Crushing assets (including drum scrubbers)
Dredges
Drying assets:
Generally (including flash and fluid bed dryers and
fluid bed heaters)
Rotary dryer kilns
Dust management assets:
Baghouse filters and extractors
Cyclones
Multiclones
Electrostatic separation assets (including curve plates,
electrostatic roll separators, high tension roll separators
and screen plates)
Filtration/dewatering assets (including candle filter
presses, dewatering towers, horizontal belt filters and
hydrocyclones)
Magnetic separation assets (including belt and drum
separators, electromagnetic separators, induced roll and
rare earth magnetic separators and wet high intensity
magnets)
Materials handling assets (including bins, bucket and
conveying elevators, conveyors, feeders, hoppers,
loading systems, paddle mixers and tailings stackers)
Screening assets (including screens and trommels)
Support assets:
Control systems
Pipes and pipelines (including valves and fittings):
Generally
Slurry pipework within processing facility
(including slurry pipe to thickener)
Pumps
Tanks:
Constant density and thickening
Generally (including acid leaching and water)
Thermal reduction assets (including cooler kilns, cooling
towers, heat exchangers and reduction kilns)
Waste gas handling assets:
Afterburners
Cyclones
Electrostatic precipitators
Scrubbers and stacks
15
*
DATE OF
APPLICATION
1 Jan 2003
30
20
*
*
1 Jan 2003
1 Jul 2009
20
*
1 Jan 2003
30
*
1 Jan 2003
30
15
20
20
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
15
*
1 Jan 2003
20
*
1 Jan 2003
30
*
1 Jan 2003
15
*
1 Jan 2003
10
*
1 Jan 2003
20
10
*
*
1 Jan 2003
1 Jan 2006
20
*
1 Jan 2003
20
15
30
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
20
15
30
20
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
REVIEWED
DATE OF
APPLICATION
Nickel ore mining
(08060)
ASSET
LIFE (YEARS)
Nickel ore processing assets:
Taxation Ruling TR 2022/1
Page 49 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Nickel ore mining
(08060)
ASSET
LIFE (YEARS)
REVIEWED
Mineral treatment structures (including structure
holding walkways, supporting assets and
thoroughfares)
Reagent pumps (including high pressure acid leach
pumps)
20
*
DATE OF
APPLICATION
1 Jul 2004
5
*
1 Jul 2004
Construction material mining
(09110 to 09190)
ASSET
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2003
25
15
*
*
1 Jul 2003
1 Jul 2003
20
15
*
*
1 Jul 2003
1 Jul 2003
15
20
8
20
15
*
*
*
*
*
1 Jul 2003
1 Jul 2009
1 Jul 2003
1 Jul 2003
1 Jul 2003
8
*
1 Jul 2003
20
*
1 Jul 2003
15
12
10
10
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
Control systems (for conveying, crushing and screening
assets)
Conveyors:
Gravity take-up
Screw take-up
Crushers:
Generally
Mobile (track or wheel mounted machinery including
screening and conveying components)
Cyclones
Dredges
Drill rigs
Electrical switching assets
Graders
Heavy mobile quarry assets not specifically listed – see
Table A Mining (06000 to 10900)
Hydraulic oversize rock breakers (mounted above
primary crusher)
Material handling assets (including chutes, feeders,
hoppers, product bins and surge bins)
Pug mills
Screening assets
Wheel loaders
Wire saws
Other non-metallic mineral mining and quarrying n.e.c.
(09909)
ASSET
Salt harvesting assets:
Culverts for conveying seawater/brine/bitterns
Dollies
Dozers
Excavators
Front end loaders
Graders
Harvesters
Levees
Mobile pump stations
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
50
10
8
10
8
8
7
40
5
*
*
*
*
*
*
*
*
*
1 Jul 2021
1 Jul 2021
1 Jul 2021
1 Jul 2021
1 Jul 2021
1 Jul 2021
1 Jul 2021
1 Jul 2021
1 Jul 2021
Page 50 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other non-metallic mineral mining and quarrying n.e.c.
(09909)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
25
*
1 Jul 2021
10
*
*
1 Jul 2021
1 Jul 2021
*
*
*
*
1 Jul 2021
1 Jul 2021
1 Jul 2021
1 Jul 2021
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
3
20
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
12
4
15
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
7
*
1 Jan 2007
5
5
*
*
1 Jan 2007
1 Jan 2007
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jan 2007
5
*
1 Jan 2007
Port assets:
Mooring buoys
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
Channel feed pumps and concentrator pond
pumps
Primary intake pumps
Tractors
Trailers
Trucks
Tugboats - see Table A Water transport and support
services (48100 to 48200 and 52110 to 52190)
10
15
10
10
12
Petroleum exploration services
(10112)
ASSET
Exploration assets used offshore:
Down hole geophysics units – skid mounted
Drill strings
Offshore drilling rigs (including blow out preventers,
drilling fluid circulation systems, hoisting and rotary
systems, platforms, rig powering and transmissions)
Exploration assets used onshore:
Down hole geophysics units – truck mounted
Drill strings
Onshore surface drilling rigs (including blow out
preventers, derricks, drilling fluid circulation
systems, hoisting and rotary systems, rig powering
and transmissions)
Portable messing and sleeping huts
Seismic survey assets:
Airguns
Hydrophones
Mineral exploration services
(10122)
ASSET
Exploration assets:
Drill rigs:
Surface (including blow out preventers, drilling
fluid circulation systems, hoisting and rotary
systems, rig powering and transmission and
trucks)
Underground
Taxation Ruling TR 2022/1
Page 51 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Mineral exploration services
(10122)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
8
*
*
1 Jan 2007
1 Jan 2007
5
8
5
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
5
*
1 Jan 2007
3
5
5
3
10
5
*
*
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jul 2015
10
10
4
7
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
8
*
1 Jul 2018
10
*
1 Jul 2018
30
10
*
*
1 Jul 2018
1 Jul 2018
Geophysical survey assets:
Airborne geophysical assets (including
magnetometers, receivers and transmitters):
Aircraft integrated
Aircraft demountable
Down hole geophysical assets (including
acoustic televiewers, callipers, density tools,
dipmeters, draw works, neutron probes, sonic
probes, receiver/transmitter modules and
sondes):
Portable assets
Vehicle integrated assets
Ground geophysical assets (including gravity
instruments, resistivity receivers and
transmitters, scintillometers and spectrometers)
Portable ground geophysical assets (including
electromagnetics, ground magnetics, ground
penetrating radars and radiometrics)
Seismic survey assets:
Cabling
Geophones
Global positioning systems
Processing systems
Recording systems
Total stations (including mechanical, manual,
motorised, auto lock, robotic, universal and
multi-stations)
Vibration source assets:
Buggy mounted shear wave vibrators
Drilling rigs – shot hole
Ground impactors
Portable messing and sleeping huts
Other mining support services
(10900)
ASSET
Gas and oil mining support services (excluding offshore
services):
Cementing assets:
Batch mixing assets:
Batch mixing units (excluding batch mixing
units incorporated with trailers)
Trailers (incorporating batch mixing unit and
trailer)
Cement silos:
Fixed steel
Mobile
Taxation Ruling TR 2022/1
Page 52 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other mining support services
(10900)
ASSET
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
Drilling assets:
Bottom hole assemblies (including logging while
drilling tools, measuring while drilling tools,
motors and stabilisers)
Coil tubing assets:
Pumping units
Reel and power units
Downhole fishing and remedial tools (including
casing swages, junk magnets and milling tools)
Drill rigs
Drill strings
Fluid assets (including centrifuges, pumps and
shear units)
Mobile fluid tanks
Well control equipment (including blow out
preventers and choke manifolds)
Hydraulic fracturing assets:
Blenders
Frac tanks
Pumps
Mineral mining support services:
Blasting assets:
Augers
Blast hole pumps
Explosive boxes
Magazines
Mobile processing units (MPUs):
Surface
Motor vehicles – see Table B Motor
vehicles and trailers
MPUs
Underground MPUs (incorporating motor
vehicle and MPU)
Remote control blasting units
Stemming buckets
Dewatering pumps
Surface drill rigs (production)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jul 2018
5
*
1 Jul 2018
7
10
5
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
10
5
10
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
10
5
*
*
1 Jul 2018
1 Jul 2018
8
10
8
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
10
7
5
10
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
9
6
*
*
1 Jul 2017
1 Jul 2017
5
7
12
10
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
Page 53 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
MANUFACTURING
(11110 to 25990)
Meat processing
(11110)
ASSET
Boning room assets:
Boneless meat packing stations
Boning and slicing stations
Boning hoists
Chine bone removal machines
De-sinewed mince meat machines
Dicing and mincing machines
Dump and product bins
Frenching machines
Knuckle and aitch bone pullers
Loin/saddle deboning machines
Overhead in-feed carcass conveyors (incorporating
housings, handles, chains and motors)
Pneumatic knives (including meat trimmers/round
knives and de-fatting knives)
Pork brine and marinade mixers
Pork de-rinders
Pork marinade injectors
Rise and fall platforms
Sausage filling machines
Saws:
Band saws
Bone saws
Breaking saws:
Circular electric
Circular hydraulic
Reciprocating electric
Reciprocating pneumatic
Skinning or denuding machines
Transfer belt and screw conveyors (incorporating belt,
drive motors and supporting structure)
Weight graders
X-ray and chemical lean analysis machines
Cold storage assets:
Air curtains
Ammonia condensers
Blast freezer tunnels
Blast freezers
Carbon dioxide (CO2) snow making machines
Carton conveyors (incorporating belt, drive motors
and supporting structure)
Chiller tunnels
Chillers (incorporating pneumatic gates)
Dehumidifiers:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
20
5
10
10
10
15
8
5
10
20
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
2
*
1 Jul 2013
10
10
10
15
10
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
5
*
*
1 Jul 2013
1 Jul 2013
3
2
5
3
10
10
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
5
10
*
*
1 Jul 2013
1 Jul 2013
5
10
20
20
10
10
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
15
*
*
1 Jul 2013
1 Jul 2013
Page 54 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Meat processing
(11110)
ASSET
Desiccant
Refrigerant
Door controls and motor drive systems for automatic
opening doors (incorporating controls, motors and
sensors, but excluding doors)
Evaporators
Freezers
Load out bays (incorporating air tight truck pads and
hydraulic platforms)
Overhead carcass conveyors (incorporating
housings, handles, chains and motors)
Plate freezers
Pressure vessels
Refrigeration compressors
Storage racking and stillages
Transfer roller conveyors
Livestock handling assets:
Cattle soaker pens
Cattle wash/soaker control systems
Cattle washes
Cattle yards (incorporating concrete base and
galvanised steel posts and rails)
Feed auger systems
Hydraulic forcing pen gates
Lead-up races
Loading ramps stationary and height adjustable
(hydraulic, pneumatic and electronic)
Pig lairages (incorporating concrete slat floor and
concrete panel walls or concrete floor and
galvanised steel posts and rails)
Sheep lairages (incorporating galvanised web mesh
base and galvanised steel posts and rails)
Water troughs
Packaging assets:
Automatic carton erecting and lidding machines
Bagging machines
Bar code label printers
Bar code readers
Carton weigh label stations
Flow wrappers
Labelling machines
Meat compactors
Metal detectors
Netting machines
Palletisers and de-palletisers
Shrink wrappers
Strapping machines
Transfer belt conveyors (incorporating belts, drive
motors and supporting structures)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
15
5
*
*
*
DATE OF
APPLICATION
1 Jul 2013
1 Jul 2013
1 Jul 2013
15
20
15
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
*
1 Jul 2013
20
20
15
10
10
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
15
10
15
20
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
10
20
15
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
*
1 Jul 2013
10
*
1 Jul 2013
12
*
1 Jul 2013
10
5
3
4
7
10
5
10
10
5
10
10
5
10
*
*
*
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
Page 55 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Meat processing
(11110)
ASSET
Vacuum packaging systems (incorporating vacuum
pumps and booster pumps):
Rotary systems
Tunnel systems
Weighing scales
Rendering plant:
Bagging/weigh batching machines
Bins (includes raw material bins, charging
hopper/feedbins, cake bins and holding bins)
Blood drying equipment (includes blood holding
tanks, agitated holding tanks, coagulators, driers,
decanters and dried blood hoppers)
Cookers and driers (includes batch cookers,
continuous cookers, continuous driers and
pre-heater)
Decanters/centrifuges
Environmental control equipment (including
condensers and associated equipment, bio-filters,
air-scrubbers, after-burners and dissolved air
flotation systems)
Feathrolysers/feather hydrolysers
Magnets
Mills
Mincers/grinders
Pans and screens (includes percolator pans/screen
and shaker screens)
Pre-breakers/pre-hoggers
Screw and bucket elevators
Screw presses/expeller presses
Separators/polishers
Tallow storage tanks
Waste heat evaporators
Slaughter floor assets:
Beef hide pullers (fixed and traversing)
Bung ring expanders:
Pneumatic
Manual hand held
Cattle restrainers (incorporating centre track belly
conveyors)
Carcass cleaning systems:
Cutting line sanitising systems (incorporating
vacuum pumps and collection tanks)
Decontamination chambers
Dehorners
Electrical immobilisers
Electrical stimulators
Evisceration tables (incorporating organ pans)
Head cutters and droppers:
Automatic
Hand held hydraulic
Hock cutters
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
12
12
4
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
15
*
*
1 Jan 2001
1 Jan 2001
10
*
1 Jan 2001
15
*
1 Jan 2001
12
10
*
*
1 Jan 2001
1 Jan 2001
10
15
10
5
15
*
*
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
10
10
13
15
15
15
*
*
*
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
15
*
1 Jul 2013
3
5
12
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
8
*
1 Jul 2013
20
5
12
12
15
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
5
5
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
Page 56 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Meat processing
(11110)
ASSET
Knife blade sharpening machines
Knocking boxes (incorporating head restrainers)
Landing tables and bleed slat conveyors
NLIS readers:
Hand held wands
Fixed gate readers
Swinging gate readers
Offal processing assets:
Chilled water systems
Fat vacuum transfer systems
Head splitters
Intestine processing machines
Jaw breakers
Offal bins
Offal chutes
Offal cutting tables
Offal packing stations
Offal transfer conveyors (incorporating belts,
drives, motors and supporting structure)
Offal tumblers
Offal washers
Tongue cleaners
Tripe cookers/centrifuges
Overhead bleed, dressing and trim conveyors
((incorporating housings, handles, chains and
motors) including elevators and lowerators)
Pneumatic knives:
De-hiding knives
Meat trimmers/round knives and de-fatting
knives
Preparation and trimming stations
Rise and fall platforms
Saws:
Brisket saws
Splitting saws
Scribing saws
Sheep brisket scissors
Sheep restrainers (incorporating belts, pulleys,
drives and motors)
Sheep skin pullers
Specialised pork slaughter floor assets:
Carbon dioxide (CO2) stunning chambers
(incorporating carousels)
Carcass grading probes
De-hairing machines
Gambrel tables
Polishers
Scalding tanks
Singers
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
5
12
15
*
*
*
DATE OF
APPLICATION
1 Jul 2013
1 Jul 2013
1 Jul 2013
2
10
5
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
10
7
10
5
15
15
15
15
10
*
*
*
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
10
10
10
20
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
2
2
*
*
1 Jul 2013
1 Jul 2013
15
15
*
*
1 Jul 2013
1 Jul 2013
5
5
3
5
10
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
*
1 Jul 2013
10
*
1 Jul 2013
4
10
15
10
15
10
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
Page 57 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Meat processing
(11110)
ASSET
Spinal cord removal systems (incorporating hand
pieces, vacuum pumps and tanks)
Stunners:
Electric stunners
Manual bolt stunners with cartridges
Pneumatic bolt stunners
Waste belt conveyors (incorporating drives, motors
and supporting structure)
Waste screw conveyors (incorporating drives,
motors and supporting structure)
Support assets:
Air and spring balancers and counter weights
Compressed air assets:
Air compressors
Air dryers
Air receivers
Control systems
Control systems assets:
Flow meters
Instruments and sensors
Turbidity meters
Variable speed drives (VSDs)
Fire protection systems
Hand air driers
Hand wash basins
Hide preparation assets:
Bale presses
Sheep skin and hide mixers, salt tumblers and
agitators
Hydraulic power packs
Laboratory assets
Sterilisers
Truck and livestock crate washes
Waste water assets:
Aerators and agitators
Aerobic ponds
Anaerobic ponds
Belt filter presses
Chlorine dosing systems
Dissolved air flotation systems
Effluent distribution pipes
Effluent drum filters
Effluent irrigators (including centre pivot, lateral and
travelling gun)
Effluent pumps
Effluent screens
Effluent storage tanks
Methane gas cogeneration assets – see Table A
Electricity supply (26110 to 26400) and Gas supply
(27000)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
8
*
DATE OF
APPLICATION
1 Jul 2013
5
5
7
10
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
*
1 Jul 2013
5
*
1 Jul 2013
10
10
20
10
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
10
7
10
15
3
15
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
6
*
*
1 Jul 2013
1 Jul 2013
10
10
15
20
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
30
30
15
10
15
15
10
10
*
*
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
7
10
15
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
Page 58 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Meat processing
(11110)
ASSET
LIFE (YEARS)
REVIEWED
Pond covers
Pond liners
Sequential batch reactors
Settling ponds
Solids dewatering presses
Water assets:
Boilers
Bore pumps
Bores
Chlorine dosing systems
Clarifiers
High stage pump sets
Hot water systems
Heat exchangers
Raw water filters
Raw water in-feed pump sets
Reverse osmosis systems (incorporating pumps, pipe
work, membranes and controls)
Water distribution pipes
Water softeners
Water storage tanks
Water tank liners
10
10
10
30
10
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
7
30
10
20
7
10
10
15
10
10
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
10
20
15
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jul 2017
15
1
*
*
1 Jul 2017
1 Jul 2017
12
*
1 Jul 2017
6
*
1 Jul 2017
10
7
10
10
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
5
6
*
*
1 Jul 2017
1 Jul 2017
13
7
6
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
Poultry processing
(11120)
ASSET
Chilling assets:
Freezers (including blast tunnels, in-line air chillers,
and spiral freezers)
Spin chillers and immersion chillers
Conveyors: overhead chains (carrying birds)
Cut up & portion cutting assets:
Cut-up machines (for body, breast, legs, necks,
wings etc)
Dicers, flatteners and portion cutters (including air,
bowl, vacuum, vertical, water jet etc)
Deboning area assets:
Automatic deboners
Bone scanners (x-ray or photo)
Cone lines
Extruders, grinders and mechanical deboned meat
(MDM) machines
Saws and pneumatic guns
Skinners
Defeathering equipment:
Pluckers or pickers
Pluckers (waterfowl necks or tails)
Pluckers (drums and wax peelers)
Taxation Ruling TR 2022/1
Page 59 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Poultry processing
(11120)
ASSET
LIFE (YEARS)
REVIEWED
Scalders (air or water)
Waxing tanks
Evisceration equipment:
Croppers, feet removers, giblet processors, head
removers, heart lung harvesters, heart lung
separators, openers, vent cutters etc)
Inside/outside bird washers
Further processing assets:
Coating machines, breaders, dusters etc
Filling machines (including Kiev, sausage, stuffing
etc)
Injectors (including brine, saline, seasoning etc)
Marinating machines (including marinade sprayers,
mixers, vacuum tumbler massagers etc)
Ovens and cookers (including gyro, spiral, steam,
thermal fluid fryers, vertical airflow etc)
Grading equipment:
Camera vision scanners
Overhead chain weighing, sorting, and transfer
systems
Killing equipment:
Controlled atmosphere stunning (CAS) machines
Electric water stunners
Killers
Live bird handling systems (including live bird containers)
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
11
8
*
*
DATE OF
APPLICATION
1 Jul 2017
1 Jul 2017
11
*
1 Jul 2017
15
*
1 Jul 2017
10
10
*
*
1 Jul 2017
1 Jul 2017
15
10
*
*
1 Jul 2017
1 Jul 2017
15
*
1 Jul 2017
6
7
*
*
1 Jul 2017
1 Jul 2017
10
12
12
12
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
10
*
1 Jul 2017
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
5
15
12
15
*
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
5
15
10
15
15
*
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
Cured meat and smallgoods manufacturing
(11130)
ASSET
Ancillary assets:
Analysers (including meat analysers)
Barcode readers, RF guns, scanner guns etc
Benches and tables
Bin and tray washers
Bin lifters and tippers
Bins:
Plastic
Stainless steel
Boot washers
Cages, stillages and trolleys (stainless steel)
Chillers
Taxation Ruling TR 2022/1
Page 60 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Cured meat and smallgoods manufacturing
(11130)
ASSET
LIFE (YEARS)
REVIEWED
Conveyors (including belt loaders, bucket
elevators, vibratory feeders etc)
Die sets
Flake ice machines
Freezers (including blast freezers, crust freezers etc)
Hoppers
Piping, pipelines and pipework (stainless steel)
Platforms and gantries
Racking and shelving
Tray stackers/destackers
Waste water management and treatment
systems
Post-production and packaging assets:
Carton tapers
Clipping/tying/stringing machines (including tie
clipping machines)
Dicing and shredding assets
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
Rods and smoke sticks
Shrink dip tanks and shrink tunnels
Slicers and slicing line assets
Smokehouses
Thermoformers
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)
Raw material preparation and receiving assets:
Brine/pickle preparation system assets
Carton lifters and pallet lifters
Carton shredding/stripping machines
Curing machines
Decartoning machines
Floor scales (platform scales)
Thawing assets (including defrosters, tempering
systems and thawers)
10
*
DATE OF
APPLICATION
1 Jul 2016
15
10
15
12
20
15
10
10
20
*
*
*
*
*
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
5
10
*
*
1 Jul 2016
1 Jul 2016
15
*
1 Jul 2016
15
12
10
17
20
15
12
*
*
*
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
15
10
10
17
10
10
15
*
*
*
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
Taxation Ruling TR 2022/1
Page 61 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Cured meat and smallgoods manufacturing
(11130)
ASSET
REVIEWED
DATE OF
APPLICATION
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
12
12
15
15
15
*
*
*
*
*
1 Jul 2018
1 Jul 2017
1 Jul 2017
1 Jul 2016
1 Jul 2018
8
15
*
*
1 Jul 2017
1 Jul 2017
10
10
10
15
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
10
*
1 Jul 2017
15
*
1 Jul 2016
15
15
12
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
15
15
15
20
*
*
*
*
1 Jul 2017
1 Jul 2016
1 Jul 2016
1 Jul 2017
10
10
15
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2017
10
*
1 Jul 2016
LIFE (YEARS)
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
Ancillary and support assets:
Air compression assets – see Table B Air
compression assets
Ammonia gas detectors
Automated guided vehicles (AGVs)
Bag and cardboard compactors
Benches and tables
Bin and drum tippers
Bins generally:
Plastic
Stainless steel
Boilers – see Table B Boilers
Boot washers
Cages (including cardboard cages and pallet cages)
Chemical and flammable storage cabinets
Clean-in-place (CIP) system assets (including pipes,
pumps and tanks)
Contaminant detectors (including magnets, metal
detectors and x-ray units)
Control systems – see Table B Control systems and
control system assets
Conveyors
Cooling assets:
Chillers
Cooling towers
Crate handling assets (including lifters, stackers and
de-stackers, turners etc)
Dehumidifiers
Dock levellers
Dosing systems
Dust extractors and collectors
Fire control and alarm assets – see Table B Fire
control and alarm assets
Floor scrubbers and polishers
Foamers
Infeed water treatment assets (excluding water
storage tanks)
Instrumentation (including flow meters, level
transmitters, pressure transmitters etc)
Laboratory equipment:
Taxation Ruling TR 2022/1
Page 62 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Dairy product manufacturing
(11310 to 11330)
ASSET
Generally (excluding penetrometers) – see
Table B Laboratory assets used in quality control,
sample checking etc
Penetrometers
Lifting and handling assets:
Forklifts – see Table B Forklifts
Hoists
Lifters (including small bin, box, drum, roll and
vacuum lifters)
Pallet jacks and pallet trucks
Scissor lifts
Milk tankers (incorporating tank and trailer) 28
Piping, pipelines and pipework
Power transformers
Pumps:
Chemical pumps
Product pumps
Vacuum pumps
Water pumps
Racking
Refrigeration assets – see Table B Refrigeration
assets
Resin beads for milk and protein processing and
water filtration
Scales
Shelving
Silos
Steelwork structures (including ladders, platforms
and walkways)
Tanks:
Chemical storage tanks
Water storage tanks
Trolleys
Valves
Washers (including bottle and crate washers)
Waste water treatment assets
Water filtration system assets (excluding resin beads)
Weighbridges
Assets commonly used for product manufacturing and
processing:
Feeders (including loss-in-weight feeders and
volumetric feeders)
Heat exchangers
Heaters (including air heaters and concentrate
heaters)
Homogenisers
Hoppers
In-line moisture meters and moisture controllers
28
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
13
*
1 Jul 2018
10
10
*
*
1 Jul 2016
1 Jul 2017
10
15
15
20
40
*
*
*#
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2017
1 Jul 2016
1 Jul 2017
10
12
12
15
15
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2016
5
*
1 Jul 2016
10
12
20
20
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
15
20
10
15
15
20
15
20
*
*
*
*
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
10
*
1 Jul 2017
15
20
*
*
1 Jul 2016
1 Jul 2017
15
15
10
*
*
*
1 Jul 2016
1 Jul 2017
1 Jul 2017
A capped effective life of 10 years is available – see subsection 40-102(4).
Taxation Ruling TR 2022/1
Page 63 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Dairy product manufacturing
(11310 to 11330)
ASSET
LIFE (YEARS)
REVIEWED
Membrane filtration system assets
Mixers and blenders
Pasteurisers and thermalisers
Separators, decanters, clarifiers and bactofuges
Standardisers
Tanks (including storage, mixing, process and
balance tanks)
UHT aseptic processing system assets
Valve matrixes
Assets for butter manufacturing:
Butter churns (including continuous buttermakers and
butter reworkers)
Butter melters
Crystallisers
In-line titrators
Salt crushers
Assets for cheese manufacturing:
Blockformers
Cheese cutting machines (including cutters, grinders,
shredders and slicers)
Cheese washers
Continuous cheese making machines
Cooker stretchers
Extruders
Moulding machines
Moulds:
Plastic
Stainless steel
Presses
Vats:
Cheese making vats
Culture vats
Assets for dairy powder manufacturing:
Blowers
Crystallisers
Dryers (including fluid bed and spray)
Evaporators (including circulation/vacuum chamber
and falling film)
Powder bins
Sifters
Assets for ice cream manufacturing:
Blenders and mixers:
Bench mounted planetary mixers
Hand-held stick blenders
Enrobers (including dippers)
Extruders and extrusion line stick inserters
Freezing assets:
15
15
15
15
15
20
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2016
1 Jul 2016
1 Jul 2017
1 Jul 2017
1 Jul 2016
1 Jul 2016
15
15
*
*
1 Jul 2016
1 Jul 2016
20
*
1 Jul 2018
25
20
10
20
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
15
15
*
*
1 Jul 2017
1 Jul 2017
15
15
15
15
15
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
10
15
20
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
20
15
*
*
15
20
20
20
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
20
15
*
*
1 Jul 2017
1 Jul 2017
15
5
15
15
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
Taxation Ruling TR 2022/1
Page 64 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Dairy product manufacturing
(11310 to 11330)
ASSET
LIFE (YEARS)
REVIEWED
Blast freezers and freezer tunnels/hardening
tunnels (excluding cabinet style self-contained
blast freezers)
Cabinet style self-contained blast freezers
Ice cream churners/freezers
Moulding machines, moulds and moulding line stick
inserters
Ovens
Portable batch pasteurisers
Slush machines
Assets for yoghurt manufacturing:
Aerators
Fruit dosing system assets
Fermentation tanks
Incubation room assets:
Fans
Heaters
Insulated sandwich panels
Packaging assets:
Bottle and lid unscramblers
Butter patting machines
Cartoning assets (including carton and case erecting,
packing and closing machines, and carton and box
sealers/tapers)
Checkweighers
Cheese wrapping machines (including overwrappers
and thermoforming machines)
Debaggers (debagging tables)
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)
Flow wrappers (including continuous heat seal
wrappers)
Inkjet and laser label printers
Palletisers and depalletisers
Palletising robots
Product identification labellers (including coding
machines and label applicators)
Shrink tunnels
Wrapping machines (including shrink wrappers,
stretch wrappers and strapping machines)
15
*
DATE OF
APPLICATION
1 Jul 2018
10
15
15
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
15
12
10
*
*
*
15
15
20
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
4
8
20
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
15
20
15
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
10
12
*
*
1 Jul 2016
1 Jul 2017
20
15
*
*
1 Jul 2016
1 Jul 2018
15
*
1 Jul 2018
7
15
10
10
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
10
12
*
*
1 Jul 2017
1 Jul 2016
REVIEWED
DATE OF
APPLICATION
Fruit and vegetable processing
(11400)
ASSET
LIFE (YEARS)
Dried fruit (other than sun-dried) manufacturing assets:
Taxation Ruling TR 2022/1
Page 65 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Fruit and vegetable processing
(11400)
ASSET
Packaging assets:
Box sealers (including taping machines)
Carton erecting, packing and closing machines
(including cartoners)
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
Cappers and destemmers
Cookers
Cooling tunnels
Drying assets (including dehydrators and dryers)
Mixers
Pitters
Riddles (including pre-riddles and rotary sieves)
Shaker tables
Sulphur tanks
Washing assets (including barrel washers, brush
washers and ripple washers)
Product and raw material handling assets:
Bins
Bin tippers
Conveyors and elevators
Quality control and inspection assets:
Colour sorters and laser scanners
Inspection equipment (including checkweighers
and metal detectors) – see Table B Packaging
machines
Testing equipment
Support assets:
Cool rooms – see Table B Refrigeration assets
Weighers
Fruit juice and fruit juice drink manufacturing assets:
Evaporators (used in concentrate manufacture)
Extraction assets:
Break tanks
Centrifugal decanters
Crushing and milling assets (including hammer
mills)
Extractors (including presses and reamers)
Filters (including membrane, pressure and
vacuum filters)
Finishers
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
15
*
*
1 Jul 2018
1 Jul 2018
20
15
15
15
20
15
15
15
15
15
15
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
10
15
15
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
10
*
1 Jul 2018
15
*
1 Jul 2018
20
*
1 Jul 2018
20
*
1 Jul 2010
20
15
15
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
20
*
*
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
Page 66 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Fruit and vegetable processing
(11400)
ASSET
Fruit sizing assets (including sizing belts/heads
and sorting tables)
Pulp and rind mincers
Pulper-finishers
Roller/spreaders
Tomato choppers
Washers (including brush washers, flume tanks
and pre-clean water hoppers)
Filling and sealing assets:
Bottle inverters
Cap sorters
Capping machines
Container dryers (incorporating air knives and
blowers)
Cooling and warming tunnels (including bottle
warmers and water spray cooling tunnels)
Filling machines (including aseptic fillers, bag in
box fillers, cup fillers, gable top carton fillers and
plastic bottle fillers)
Handling assets:
Bottle rinsing machines
Bottle unscramblers
Depalletisers
Palletisers
Stretch wrappers (pallet wrappers)
Inspection assets:
Checkweighers
Vacuum seal testers
Vision inspection assets (including cap
inspection/rejection systems and label inspection
machines)
Packing assets:
Cartoning assets (including carton and case
erectors, carton sealers, case packers and
overpackers)
Coding machines (including container coders
and outer date coders)
Hot melt adhesive (spot glue) applicators
Label applicators
Labellers
Multipack machines
Shrink sleeve applicators
Shrinkwrappers
Straw applicators
Support assets:
Air compressors and receivers
Bins, cages and hoppers
Boilers
Clean-in-place (CIP) system assets (including
pipes, pumps and tanks)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2010
20
15
20
15
15
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
10
15
10
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
15
*
1 Jul 2010
20
*
1 Jul 2010
20
15
20
20
15
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
10
6
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
15
*
1 Jul 2010
7
*
1 Jul 2010
10
7
10
10
15
15
20
*
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
20
20
15
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
Page 67 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Fruit and vegetable processing
(11400)
ASSET
Control system assets (excluding personal
computers but including program logic
controllers (PLCs) and switchgear)
Conveyors (including augers, belt conveyors and
bucket elevators)
Fruit concentrate drum tippers
Laboratory equipment:
Electronic (including high performance liquid
chromatography or HPLC machines,
refractometers, spectrometry machines and
titrimetric analysers)
Non-electronic
Pasteurisation assets:
Pasteurisers (including heat exchangers)
Tunnel pasteurisers
Pipes
Pumps:
Cavity pumps
Others (including centrifugal pumps)
Refrigeration assets (including compressors,
cooling towers, condensers and pumps)
Valves
Water treatment filters:
Carbon filters
Membrane filters generally (including
microfiltration (MF), nanofiltration (NF) and
reverse osmosis (RO) membrane filters)
UF membrane filters
Weighbridges
Tanks:
Blending and mixing tanks
Debittering tanks
Storage tanks:
Generally
Jacketed
Refrigerated
Waste water storage/treatment tanks
Jam, pickles and sauces manufacturing assets:
Filling and sealing assets:
Bottle rinsing machines
Capping machines
Denesters
Filling machines (including aseptic, bucket and
portion control)
Jar de-palletisers
Lid descramblers, cap sorters and hoppers
Packaging assets:
Carton erecting, packing and closing machines
(including cartoners)
Labellers – see Table B Packaging machines
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2010
15
*
1 Jul 2010
15
*
1 Jul 2010
7
*
1 Jul 2010
10
*
1 Jul 2010
15
10
25
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
15
15
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
*
1 Jul 2010
15
7
*
*
1 Jul 2010
1 Jul 2010
5
20
*
*
1 Jul 2010
1 Jul 2010
25
30
*
*
1 Jul 2010
1 Jul 2010
30
20
20
20
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
15
10
15
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
15
15
*
*
1 Jul 2018
1 Jul 2018
12
*
1 Jul 2018
Page 68 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Fruit and vegetable processing
(11400)
ASSET
Palletisers
Wrapping machines (including pallet wrappers,
shrink wrappers and stretch wrappers) – see
Table B Packaging machines
Processing assets:
Brush finishers and pulper finishers
Cookers
Cooling tunnels (including water cooling tunnels)
Micro filters
Pasteurisers
Pectin mixers
Pipes and pipelines (including pigging)
Tanks and vats (including blending, holding and
mixing tanks)
Quality control and inspection assets:
Metal detectors and camera vision scanners
Support assets:
Accumulation tables and turntables
Air compression assets (including air
compressors, air dryers and air receivers)
Boilers – see Table B Boilers
Conveyors
Exhaust systems
Heat exchangers
Pumps (including cavity, diaphragm and lobe)
Preserved fruit and vegetable manufacturing assets:
Filling and sealing assets:
Canning assets (including can loaders, closers
and seamers)
Capping machines:
Cappers
Induction sealers
Filling machines (including aseptic, bag in box,
cup, direct and piston)
Packaging assets:
Carton erecting, packing and closing machines
(including cartoners)
Labellers
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)
Concentrates and syrup assets (including
centrifuges, decanters and syrupers)
Cookers:
Rotary atmospheric sterilisers
Rotary pressure sterilisers
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2018
15
10
15
20
15
10
15
15
*
*
*
*
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
10
*
1 Jul 2018
15
10
*
*
1 Jul 2018
1 Jul 2018
15
10
10
15
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
10
*
1 Jul 2018
10
5
10
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
15
*
1 Jul 2018
10
*
1 Jul 2018
12
*
1 Jul 2018
15
*
1 Jul 2018
20
10
*
*
1 Jul 2018
1 Jul 2018
Page 69 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Fruit and vegetable processing
(11400)
ASSET
LIFE (YEARS)
REVIEWED
Static retorts
Crushing mills
Graders
Peelers:
Chemical (including caustic)
Mechanical (including ginacas and
magnesium scrubbers)
Pitters and repitters
Slicers and resizers
Tanks and vats (including blending, holding and
mixing tanks)
Quality control and inspection assets:
Colour sorters
Inspection equipment (including checkweighers
and metal detectors) – see Table B Packaging
machines
Support assets:
Bin tippers
Control systems – see Table B Control systems
and control system assets
Conveyors and elevators
Filtration systems
Pasteurisers (including heat exchangers)
Pumps
15
30
15
*
*
*
DATE OF
APPLICATION
1 Jul 2018
1 Jul 2018
1 Jul 2018
10
5
*
*
1 Jul 2018
1 Jul 2018
20
15
15
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
10
*
1 Jul 2018
20
*
1 Jul 2018
15
15
10
10
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2012
25
*
1 Jul 2012
20
20
*
*
1 Jul 2012
1 Jul 2012
8
15
*
*
1 Jul 2012
1 Jul 2012
30
*
1 Jul 2012
30
*
1 Jul 2012
Oil and fat manufacturing
(11500)
ASSET
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)
Cookers (including conditioners and
preheaters)
Extruders (including screw presses)
Milling and grinding assets (including flakers,
hammer mills and roller mills)
Pumps
Vibratory screens
Solvent extraction system assets:
Distillation system assets (incorporating
distillation columns, steam economisers,
condensers, evaporators and oil strippers)
Meal and cake processing assets
(incorporating desolventisers, toasters,
drying and cooling assets)
Taxation Ruling TR 2022/1
Page 70 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Oil and fat manufacturing
(11500)
ASSET
LIFE (YEARS)
REVIEWED
Mineral oil recovery system assets
(incorporating heat exchangers, mineral oil
scrubbers and oil strippers)
Solvent extractors (including hoppers and
conveyors)
Solvent water separation system assets
(incorporating condensers, solvent water
separators, steam ejectors and solvent
receivers)
Margarine and shortening processing assets:
Pasteurisers
Pin rotor machines (including plasticators and
complectors)
Refrigeration assets (including compressors,
condensers, evaporators and pumps)
Scraped surface heat exchangers (including
perfectors and crystallisers)
Measuring and monitoring assets:
Belt weighers
Flow meters
Laboratory assets:
Colorimeters
Furnace ovens
Gas chromatograph analysers
Moisture and protein analysers, electronic
(including near infrared analysers)
Spectrophotometers
Vacuum separators
Seed samplers, hydraulic driven
Support assets:
Centrifuges, decanters and separators
Cooling towers (including packaged type)
Deodorisers
Drying assets (including vacuum dryers)
Emission control assets:
Dust collection assets (including ductwork,
dust collectors, scrubbers and fans)
Environmental control assets (including
scrubbers, ductwork, fans, biofilters and
concrete containers)
Filtration assets:
Plate and frame presses and polished filters
Pressure leaf filters
Heat exchangers
Pipes and pipelines
Pumps
Stacks (steel flues)
Tanks and vessels:
Bulk oil storage tanks
Other:
Steel
30
*
DATE OF
APPLICATION
1 Jul 2012
30
*
1 Jul 2012
30
*
1 Jul 2012
15
25
*
*
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
25
*
1 Jul 2012
15
10
*
*
1 Jul 2012
1 Jul 2012
10
15
10
10
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
10
10
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
20
30
20
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
20
*
1 Jul 2012
30
20
15
25
15
20
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
30
*
1 Jul 2012
20
*
1 Jul 2012
Taxation Ruling TR 2022/1
Page 71 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Oil and fat manufacturing
(11500)
ASSET
LIFE (YEARS)
REVIEWED
Stainless steel
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)
Cookers
Crushing and breaking assets (including grinders,
flaking machines and seed crackers)
Extruders (including expellers and screw
presses)
Filtration assets (including plate and frame
presses and pressure leaf filters)
Pipes and pipelines
Tanks and vats
Olive oil processing assets
Packaging assets:
Bag sewers – see Table B Packaging machines
Capping machines
Cartoning assets (including carton and case erecting,
packing and closing machines)
Coding machines
Filling machines
Labellers
Palletisers and depalletisers
Platform scales – see Table B Platform scales
Robots (pick and place packaging machines)
Wrapping machines (including shrink and stretch
wrappers)
Quality control assets (including metal detectors and
magnets)
Receiving and storage assets:
Bins and containers
Silos:
Conditioning/sealed
Meal
Seed
Underground seed storage assets (including concrete
dump pits)
Seed and product handling assets:
Augers, conveyors, elevators and hoppers
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
30
*
DATE OF
APPLICATION
1 Jul 2012
15
*
1 Jul 2017
15
20
*
*
1 Jul 2017
1 Jul 2017
15
*
1 Jul 2017
15
*
1 Jul 2017
20
15
15
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2008
15
15
*
*
1 Jul 2012
1 Jul 2017
10
20
10
20
*
*
*
*
1 Jul 2012
1 Jul 2017
1 Jul 2017
1 Jul 2012
10
15
*
*
1 Jul 2012
1 Jul 2012
10
*
1 Jul 2012
20
*
1 Jul 2017
20
20
30
40
*
*
*
*
1 Jul 2017
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2017
Taxation Ruling TR 2022/1
Page 72 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Grain mill product manufacturing
(11610)
ASSET
Flour milling assets:
Grain cleaning, milling and refining assets:
Extraction and evaporation assets:
Blowers, fans and evaporative coolers
Control systems (dust collectors) – see Table
B Control systems and control system assets
Cyclones and dust collectors
Grain screen cleaners
Gravity tables or separators
Hammer mills
Horizontal scourers
Intake separators
Intensive dampeners
Plan sifters
Purifiers
Roller mills
Rotary sieves
Packaging assets:
Bag sewers – see Table B packaging machines
Carton erecting, packing and closing machines
(including cartoners)
Hoists
Inspection equipment (including check weighers,
metal detectors, counting machines etc) – see
Table B Packaging machines
Label applicators
Multihead and singlehead weighers – see Table
B Packaging machines
Palletisers and depalletisers
Vertical form fill and seal/volumetric fillers
(including valve bag fillers)
Weighers
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)
Elevators
Silos:
Concrete
Conditioning/sealed
Flexible
Galvanised
Steel
Weighbridges – see Table B Weighbridges
Quality control assets:
Laboratory testing equipment (including near
infrared analysers)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jul 2017
20
12
20
15
13
20
20
20
20
20
12
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
15
*
1 Jul 2017
15
*
1 Jul 2017
10
*
1 Jul 2017
15
*
1 Jul 2017
15
*
1 Jul 2017
25
*
1 Jul 2017
15
20
*
*
1 Jul 2017
1 Jul 2017
50
20
10
30
40
*
*
*
*
*
1 Jan 2004
1 Jul 2017
1 Jul 2017
1 Jan 2004
1 Jan 2004
10
*
1 Jul 2017
Page 73 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Grain mill product manufacturing
(11610)
ASSET
Test kitchen assets (including dough makers,
breadmakers, ovens, provers)
Test mills
Malt manufacturing assets:
Barley and malt cleaning assets (including
deculmers, dust extractors, indented cylinders,
magnetic cleaners, malt shakers, screeners)
Barley and malt handling assets:
Augers, conveyors and elevators
Silos:
Galvanised construction
Steel construction
Weighbridges/weighers
Clean-in-place (CIP) system assets (including pipes,
pumps and tanks)
Control systems (excluding personal computers)
Germination assets:
Above/below floor cleaning systems
Aeration blowers
Carbon dioxide (CO2) extraction units
Loaders/unloaders/turners
Vessels:
Concrete
Rotating drums
Stainless steel
Kiln assets:
Fans
Gas burners
Heat exchanger systems
Heat recovery systems
Kilns:
Concrete
Stainless steel
Loaders/unloaders/turners
Refrigeration assets (including chillers,
compressors, condensers, evaporative coolers and
pumps)
Steeping assets:
Above floor/below floor cleaning systems
Slurry tanks
Steeping vessels:
Concrete
Rotating drums
Stainless steel
Waste water treatment assets:
Aerators
Blowers
Clarifiers
Digester/aeration tanks
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jul 2017
25
*
1 Jul 2017
15
*
1 Jul 2008
15
*
1 Jul 2008
30
40
20
15
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
*
1 Jul 2008
15
15
15
15
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
40
20
25
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
15
20
20
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
40
25
15
15
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
25
*
*
1 Jul 2008
1 Jul 2008
40
20
25
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
20
20
20
25
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
Page 74 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Grain mill product manufacturing
(11610)
ASSET
LIFE (YEARS)
REVIEWED
20
*
DATE OF
APPLICATION
1 Jul 2008
10
15
15
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
20
15
20
20
20
15
20
20
*
*
*
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
15
*
1 Jul 2017
15
20
*
*
1 Jul 2017
1 Jul 2017
15
*
1 Jul 2017
10
*
1 Jul 2017
10
*
1 Jul 2017
10
*
1 Jul 2017
15
*
1 Jul 2017
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jul 2008
Reverse osmosis system assets
Rice milling assets:
Grain cleaning, milling and refining assets:
Colour sorters
De-stoners (including aspirators)
Extraction and evaporation assets (including
blowers, dust collectors, dryers, fans)
Flow weighers
Hullers
Intake separators
Length graders
Paddy cleaners and pre-cleaners
Paddy separators
Plan sifters
Thickness grading assets (including scalpers
and rotary screens)
Whiteners (including abrasive and friction
whiteners)
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
Weighers
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
Quality control assets:
Inspection equipment (including check weighers
and metal detectors)
Laboratory equipment (including moisture testing
machines)
Magnets
Support assets:
Air compressors – see Table B Air compression
assets generally (including air compressors, air
dryers and air receivers)
Fumigation systems
Cereal and pasta product manufacturing
(11620)
ASSET
Ancillary assets:
Bin washers
Blowers and fans:
Taxation Ruling TR 2022/1
Page 75 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Cereal and pasta product manufacturing
(11620)
ASSET
Generally
Used in materials handling
Clean-in-place (CIP) systems
Control systems (excluding personal computers)
Dust collection assets (including cyclones)
Extrusion die washers
Racks and shelving
Scales (electronic scales and load cells)
Water chillers
Water filtration and softening assets (including
reverse osmosis assets)
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
Enrobers
Guillotines
Slab formers (sheeters)
Slitters
Spreaders
Syrup cookers and kettles (including fire
cookers)
Tempering machines
General cereal food processing assets:
Blenders and mixers (including drum mixers,
paddle blenders/mixers and ribbon
blenders/mixers)
Ovens (electric and gas-fired)
Ready-to-eat cereal manufacturing assets (including
extruded, co-extruded, flaked and puffed cereal
manufacturing assets):
Coating assets (including coating applicators
and drum coaters)
Cookers
Delumpers (lump breakers)
Dryers:
Flite dryers
Fluid bed dryers
Others (including belt and coating dryers)
Extruders
Feeders (including loss-in-weight and screwtype
feeders)
Milling machines (including flaking mills, pellet
mills and shredding mills)
Steam preconditioners
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
25
15
15
10
20
5
20
10
20
15
*
*
*
*
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
20
121/2
15
15
15
15
15
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
*
1 Jul 2008
15
*
1 Jul 2008
20
*
1 Jul 2008
15
*
1 Jul 2008
15
10
*
*
1 Jul 2008
1 Jul 2008
30
20
15
20
10
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
20
*
1 Jul 2008
10
*
1 Jul 2008
Page 76 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Cereal and pasta product manufacturing
(11620)
ASSET
LIFE (YEARS)
REVIEWED
Packaging assets (including cartoners, casepackers,
case palletisers, checkweighers, fillers, label applicators,
robotic pick and place packaging machines, shrink
wrappers and stretch wrappers etc)
Pasta manufacturing assets:
Blenders and mixers
Cooling assets (including chillers and coolers)
Dryers
Extrusion dies
Fill preparation assets:
Cookers/kettles
Mincers
Long goods/short goods pasta making assets
(including blanchers/cookers, formers, gnocchi
making machines, laminators, presses, ravioli
making machines, sheeters etc)
Pasteurisers
Product and raw material receiving and handling assets:
Aspirators
Bins and hoppers (including tote bins, intermediate
bulk containers, scaling bins etc):
Mild and stainless steel
Others (including plastic and fibreglass)
Bulker bag unloaders (including electric hoist, forklift
and trolley based unloaders)
Conveyors (including belt, bucket, roller and screw
conveyors)
Silos:
Steel
Used for flour (semolina)
Storage tanks (including jacketed tanks)
Tipping stations (tote bin dumpers)
Quality control assets:
Metal detectors
X-ray detectors
12
*
DATE OF
APPLICATION
1 Jul 2008
15
10
15
2
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
15
121/2
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
*
1 Jul 2008
20
*
1 Jul 2008
15
10
15
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
*
1 Jul 2008
30
25
20
15
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
5
*
*
1 Jul 2008
1 Jul 2008
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jan 2002
20
15
*
*
1 Jan 2002
1 Jan 2002
Bakery product manufacturing
(11710 to 11740)
ASSET
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)
Automatic pan storage units
Automatic product handling assets (including basket
loaders and basket stackers)
Taxation Ruling TR 2022/1
Page 77 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Bakery product manufacturing
(11710 to 11740)
ASSET
LIFE (YEARS)
REVIEWED
Bread crumb assets (including baggers, debaggers,
hammer mills, ovens, screw conveyors and sifters)
Conveyors:
Generally
Infloor
Cooling and refrigeration assets:
Cooling tunnels, tray and vacuum coolers
Freezers (including blast freezer, plate freezer)
Spiral coolers, spiral freezers
Final provers (mechanical type)
Final provers (rack type)
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)
Mixing assets (including bowl/dough hoists/tippers,
meat mincers, meat mincer/blenders, mixers
generally and mixer water assets)
Ovens:
Rack ovens
Tray type ovens (including swing tray)
Tunnel ovens:
Generally
Lidding systems
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)
Proof and bake systems:
Spiral oven
Spiral prover
Secondary process assets (including cake folders,
creamers, depositors, enrobers, icing machines,
sandwiching machines and sprinklers)
Slicers (including bread band slicers, cake slicers
and reciprocating blade slicers)
Storage, feeding and ingredient handling assets:
Blowers, flour sifters and grain soak systems
Flour silos
Weighers
20
*
DATE OF
APPLICATION
1 Jan 2002
15
12
*
*
1 Jan 2002
1 Jan 2002
20
15
10
15
8
121/2
*
*
*
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
15
*
1 Jan 2002
8
20
*
*
1 Jan 2002
1 Jan 2002
20
10
10
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
15
10
121/2
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
10
*
1 Jan 2002
15
25
10
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
Taxation Ruling TR 2022/1
Page 78 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Bakery product manufacturing (non-factory based)
(11740)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
8
7
7
8
8
10
*
*
*
*
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
7
6
12
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
8
*
1 Jan 2002
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
12
*
*
1 Jul 2011
1 Jul 2011
12
*
1 Jul 2011
20
25
25
20
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
30
30
15
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
25
20
20
25
20
20
20
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
25
20
*
*
1 Jul 2011
1 Jul 2011
Retail bread, biscuit, cake and pastry baking assets:
Bread slicers
Bun dividers/rounders
Fixed bowl spiral mixers
Hydraulic dough dividers
Moulders
Ovens (convection)
Ovens (multi-decked, rotating rack or static rack,
rotating deck)
Planetary mixers
Provers/prover retarders
Semi-automated baguette, bread and bread roll
making assets
Semi-automated doughnut making assets
Sugar manufacturing
(11810)
ASSET
Sugar milling assets:
Cane delivery assets:
Cane bin assets:
Rail bins
Rail bin automatic coupling/de-coupling
devices
Road bins
Rail assets (excluding cane bin assets) – see
Table A Rail freight and passenger transport
services (47100 to 47200)
Receival station assets:
Cane levellers
Cane receival hoppers
Tipplers
Weighbridges
Cane juice extraction assets:
Cane shredding machines (incorporating drives)
Crushing mills (incorporating drives)
Rotary juice screens
Cane juice filtration and clarification assets:
Clarifiers
Flash tanks
Juice heaters
Lime and mud storage bins
Lime slakers
Mud mixers/minglers
Rotary vacuum mud filters
Evaporation and crystallisation assets:
Centrifugals
Crystallisers
Taxation Ruling TR 2022/1
Page 79 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Sugar manufacturing
(11810)
ASSET
LIFE (YEARS)
REVIEWED
Evaporators
Magma mixers
Magma/massecuite distributors and receivers
Massecuite re-heaters
Seed vessels
Sugar melters
Vacuum pans
Vapour condensers:
Mild steel
Stainless steel
Molasses storage assets:
Coolers
Dams (earthworks only)
Dam bladders and covers
Tanks
Power generation assets:
Ash filters (including rotary and horizontal belt
vacuum filters)
Bagasse handling assets:
Bagacillo collection systems
Bagasse bins (incorporating stacking and
reclaim systems)
Other power generation assets – see Table A
Electricity supply (26110 to 26400)
Sugar drying and storage assets:
Hoppers (weigh and feed)
Lump breakers
Rotary sugar dryers
Sugar storage bins and silos
Vibratory screens
Support assets:
Air compression assets:
Air dryers
Air receivers
Compressors
Packaged air compression systems
Blowers and fans
Control system assets:
Control cabinets and switchgear
Instrumentation
Programmable logic controllers (PLCs)
Switchboards
Variable speed drives (VSDs)
Conveyors (including framework and
enclosures)
Conveyor belt weighers
Dust collectors (including ducting, but excluding
bagacillo collection systems)
Heat exchangers
30
20
20
20
20
20
30
*
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
30
*
*
1 Jul 2011
1 Jul 2011
15
40
12
30
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
15
30
*
*
1 Jul 2011
1 Jul 2011
25
15
25
30
15
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
12
20
12
12
15
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
10
10
20
10
20
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
20
*
*
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
Taxation Ruling TR 2022/1
Page 80 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Sugar manufacturing
(11810)
ASSET
Laboratory assets:
Cutter grinders
Moisture determination ovens
Polarimeters
Rotary juice samplers
Spectrometers
Wet disintegrators
Overhead cranes – see Table B Cranes
Piping and valves:
Piping:
Mild steel
Non ferrous
Stainless steel
Valves
Pumps
Tanks (excluding molasses storage tanks):
Water storage tanks
Other tanks:
Mild steel
Plastic
Stainless steel
Water treatment and cooling assets:
Clarifiers
Cooling and effluent ponds
Cooling towers:
Field erected
Packaged
Ion exchange systems
Sugar refining assets:
Affination assets:
Centrifugals
Magma mixers
Melter liquor screens
Sugar melters
Clarification and de-colourising assets:
Carbon regeneration kilns
Clarifiers
Deep bed filters
De-colourising columns:
Carbon based
Resin based
Evaporation and crystallisation assets:
Centrifugals
Evaporators
Magma/massecuite distributors and receivers
Vacuum pans
Vapour condensers:
Mild steel
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
10
10
15
10
15
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
20
25
10
15
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
25
*
1 Jul 2011
20
15
30
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
25
40
*
*
1 Jul 2011
1 Jul 2011
25
15
15
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
25
20
15
20
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
25
30
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
30
20
*
*
1 Jul 2011
1 Jul 2011
25
30
20
30
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
*
1 Jul 2011
Page 81 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Sugar manufacturing
(11810)
ASSET
LIFE (YEARS)
REVIEWED
Stainless steel
Packaging assets:
Bagging machines (including flow wrappers,
form fill and seal machines, and roll wrapping
machines)
Bottling assets:
Bottle capping, filling and unscrambling
machines
Syrup and treacle filter presses
UV disinfectors
Carton erecting, packing and closing machines
(including cartoners)
Case erecting, packing and closing machines
(including casepackers)
Inspection equipment (including check
weighers, metal detectors, counting machines)
Multihead and singlehead weighers
Palletisers and de-palletisers
Product identification labellers (including
decorating, applicator and coding machines)
Wrapping machines (including shrink
wrappers, stretch wrappers and strapping
machines)
Sugar receival, drying, screening, and storage
assets:
Bins, hoppers and silos
Lump breakers
Rotary sugar dryers
Sugar throwers
Vibratory screens (including graders and
scalpers)
Support assets:
Air compression assets:
Air dryers
Air receivers
Compressors
Packaged air compression systems
Blowers and fans
Boilers (packaged type only)
Control system assets:
Control cabinets and switchgear
Instrumentation
Program logic controllers (PLCs)
Switchboards
Variable speed drives (VSDs)
Conveyors (including framework and
enclosures):
Packaging conveyors
Other conveyors
Cooling towers:
Field erected
30
*
DATE OF
APPLICATION
1 Jul 2011
15
*
1 Jul 2011
15
*
1 Jul 2011
15
15
15
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
10
*
1 Jul 2011
15
15
10
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
30
15
25
15
15
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
12
20
12
12
15
20
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
10
10
20
10
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
20
*
*
1 Jul 2011
1 Jul 2011
25
*
1 Jul 2011
Taxation Ruling TR 2022/1
Page 82 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Sugar manufacturing
(11810)
ASSET
LIFE (YEARS)
REVIEWED
15
20
15
*
*
*
DATE OF
APPLICATION
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
20
25
10
15
10
10
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
25
*
1 Jul 2011
20
15
30
20
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
12
10
15
15
15
*
*
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
10
15
12
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
7
15
10
10
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
15
*
1 Jul 2016
12
*
1 Jul 2016
Packaged
Dust collectors (including ducting)
Heat exchangers
Pipes and valves:
Pipes:
Mild steel
Non ferrous
Stainless steel
Valves
Pumps
Refractometers
Spectrometers
Tanks:
Water storage tanks
Other tanks:
Mild steel
Plastic
Stainless steel
Weighbridges
Confectionery manufacturing
(11820)
ASSET
Chocolate making assets:
Conches
Pre-refiners
Refiners
Tempering machines
Enrobers (chocolate, coconut etc)
Extruders and depositors (including egg spinners, fingers,
formers, frozen cone, sheeting slab and slit, truffle rollers
etc)
Jelly and sugar lolly making assets:
Cleaners (brush and laser)
Coating and dusting machines
Depositors (including nozzle plates, pistons and
pumps)
Mouldboards and trays
Oiling machines
Starch conditioners
Starch moguls
Packaging assets:
Bagging machines (including flow wrappers, form fill
seal machines, shaped foil wrappers,
stick/bunch/sleeve wrappers etc)
Cartoning and boxing machines (including erectors,
robots, case packers, palletisers, strappers etc)
Taxation Ruling TR 2022/1
Page 83 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Confectionery manufacturing
(11820)
ASSET
LIFE (YEARS)
REVIEWED
8
*
DATE OF
APPLICATION
1 Jul 2016
10
*
1 Jul 2016
15
20
12
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
15
*
1 Jul 2016
17
12
4
14
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
15
10
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
15
*
1 Jul 2013
10
10
10
15
15
15
15
15
15
10
*
*
*
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
*
1 Jul 2013
10
10
*
*
1 Jul 2013
1 Jul 2013
10
*
1 Jul 2013
10
15
10
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
Inspection equipment (including check weighers,
metal detectors, scales, vision scanners etc)
Multihead and singlehead weighers
Panning assets:
Belt panners
Coating and polishing panners
Sugar panners
Support assets:
Cookers, drying rooms, ovens, roasters, mixers and
melting stations (caramel, fruit, nougat, wafer etc)
Cooling tunnels
Cutters and guillotines
Moulds
Tanks and vats (chocolate, egg, syrup etc)
Prepared animal and bird feed manufacturing
(11920)
ASSET
Pet food manufacturing assets:
Dry process assets:
Batching systems
Blowing systems
Coating assets (including oil, tumble and
vacuum coaters)
Coolers (including counterflow, horizontal and
vertical)
Cooling systems (including fans and cyclones)
Dehumidifying systems (including silo munters)
Dosing systems (including liquid)
Dryers
Extruders
Hammer mills
Hoppers (including batch and surge)
Mixers (including batch and paddle)
Ovens (including horizontal, tunnel and vertical)
Pre-conditioners
Packaging assets:
Bagging machines (including flow wrappers,
form fill and seal machines and roll wrapping
machines)
Can and tray labelling assets
Case erecting, packing and closing machines
(including cartoners)
Inspection equipment (including checkweighers,
metal detectors, counting machines etc)
Multihead and singlehead weighers
Palletisers and depalletisers
Robotic lid, tray and sealing assets
Taxation Ruling TR 2022/1
Page 84 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Prepared animal and bird feed manufacturing
(11920)
ASSET
LIFE (YEARS)
REVIEWED
Robotic pick and place assets
Wrapping machines (including shrink wrappers,
stretch wrappers and strapping machines)
Raw material receiving, storage and handling
assets:
Chutes
Conveyors (including belt, chain, drag, screw
and walking beam conveyors)
Elevators and distributors (including bucket and
transfer elevators)
Hoppers (including batch and weigh hoppers)
Receival assets
Screw and weigh belt feeders
Silos
Storage bins
Tanks (including holding, liquid storage and
water)
Support assets:
Access platforms
Air compressors and receivers
Bins (including tippers and raw material bins)
Boilers
Cleaning systems (including vacuum)
Contra shears and drum filters
Control systems
Dust management assets (including bag and
dust filters, dust collectors, dust extraction hood
and ducting and exhaust fans and socks)
Effluent pumps
Effluent screens and filters
Emissions and odour control systems
(incorporating exhaust fans, ducting and
biofilters)
Fire prevention systems (incorporating fire
protection system and water tanks)
Laboratory and analysing assets (including
probes and samplers)
Pumps (including liquid feed)
Racking
Safety systems
Waste water ponds
Waste water treatment assets
Weighing assets (including weigh cells, heads
and hoppers)
Wet process assets:
Air purification and recycling systems
Basket tippers
Blending, dicing and mincing assets
Blowers
Canning and tray assets (including closers and
fillers)
10
10
*
*
DATE OF
APPLICATION
1 Jul 2013
1 Jul 2013
15
15
*
*
1 Jul 2013
1 Jul 2013
15
*
1 Jul 2013
15
15
10
20
20
20
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
10
15
20
15
10
10
15
*
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
10
15
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
*
1 Jul 2013
10
*
1 Jul 2013
10
20
20
25
20
10
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
10
10
15
10
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
Taxation Ruling TR 2022/1
Page 85 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Prepared animal and bird feed manufacturing
(11920)
ASSET
Chillers
Cool rooms
Cooling towers
Cutting assets (including knife and blade
assemblies)
Dewatering assets
Drying assets
Extruders
Freezers
Frozen block warmers
Gravy make-up stations
Grinders
Hoppers (including batch and surge)
Mix slides and chutes
Mixers (including batch and paddle)
Pallet lifters and hoists
Refrigeration compressors
Retort cooking vessels
Retort trays
Seal thickness testing assets
Slicing and shredding assets
Stacking assets
Prepared animal and bird feed manufacturing assets
generally:
Batching, grinding and mixing assets:
Bins (including mash, outloading, surge, supply
and raw material bins)
Control systems (including batching systems)
Dressers
Drum magnets
Evaporative coolers
Grinders
Hammer and roller mills
Heating chambers (including coils and heat
exchangers)
Hoppers (including expansion, grinder, weigh
and surge hoppers)
Liquid tanks (including molasses and tallow)
Load cells
Mixers (including paddle, premix and ribbon
screw)
Pumps (including heat, molasses and water
pumps)
Rotary valves
Shears
Turn heads
Drying, coating, cooling and addition assets:
Coating assets (including oil, tumble and
vacuum coaters)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
15
15
15
10
*
*
*
*
DATE OF
APPLICATION
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
15
15
15
10
15
10
15
15
15
10
15
15
15
10
10
15
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
30
*
1 Jul 2012
10
10
10
10
10
15
12
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
25
*
1 Jul 2012
20
10
20
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
7
*
1 Jul 2012
15
15
20
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
12
*
1 Jul 2012
Page 86 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Prepared animal and bird feed manufacturing
(11920)
ASSET
Coolers (including counterflow, horizontal and
vertical)
Cooling fans and cyclones
Dryers
Injection systems (including tallow)
Meters (including counterflow meters)
Post pellet addition systems (incorporating
mixers)
Screening and sieving assets
Vacuum pump and piping
Liquid feed assets:
Augers, conveyors and elevators
Bladders for molasses ponds
Bulk bag hangers
Covers for molasses ponds
Hoppers
Liners for tanks
Micro scales
Mixers
Mixing tanks for clay and other products
Pumps:
Acid and urea pumps
Heat, molasses and water pumps
Silos (including polyvinylchloride (PVC) and steel
construction)
Storage tanks (including polyvinylchloride (PVC)
and steel construction)
Packaging assets:
Bagging machines (including flow wrappers,
form fill and seal machines and roll wrapping
machines)
Case erecting, packing and closing machines
(including cartoners)
Inspection equipment (including checkweighers,
metal detectors, counting machines)
Multihead and singlehead weighers
Palletisers and depalletisers
Robotic pick and place, lid, tray and sealing
assets
Wrapping machines (including shrink wrappers,
stretch wrappers and strapping machines)
Pre-conditioning and extrusion assets:
Boilers
Conditioners
Crumble rollers
Extruders
Pellet presses (including air flow and die feeder
presses)
Pellet testers
Raw material receiving, storage and handling assets:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jul 2012
10
15
15
10
10
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
15
*
*
1 Jul 2012
1 Jul 2012
7
10
10
10
10
5
7
10
15
*
*
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
3
10
15
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
10
15
10
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
*
1 Jul 2012
20
10
20
15
15
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
*
1 Jul 2012
Page 87 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Prepared animal and bird feed manufacturing
(11920)
ASSET
LIFE (YEARS)
REVIEWED
10
20
10
15
*
*
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
15
5
*
*
1 Jul 2012
1 Jul 2012
30
10
30
20
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
15
*
*
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
15
20
*
*
1 Jul 2012
1 Jul 2012
5
10
*
*
1 Jul 2012
1 Jul 2012
7
*
1 Jul 2012
20
20
25
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2012
20
*
1 Jul 2012
Augers
Bulkheads
Chutes, deadboxes and diverters
Conveyors (including belt, drag, grain and screw
conveyors)
Elevators and distributors (including bucket and
transfer elevators)
Grain cleaning and shifting assets (including
grain blowers and grain shifters)
Grain transfer drag chains
Portable conveying assets (including augers and
belt conveyors)
Receival pits
Rotary and slide gates
Silos
Storage bins
Salt manufacturing and refining assets - see Table A
Basic inorganic chemical manufacturing (18130)
Support assets:
Air compressors
Dust management assets (including bag and
dust filters, dust collectors, dust extraction hood
and ducting and exhaust fans and socks)
Emissions and odour control systems
(incorporating exhaust fans, ducting and
biofilters)
Feed delivery bins
Fire prevention systems (incorporating fire
protection system and water tanks)
Grain vacuum and silo sampling probes
Laboratory assets (including grain testing
assets)
Near infrared transmission systems and
analysers
Racking
Waste water treatment assets
Weighbridges
Other food product manufacturing n.e.c.
(11990)
ASSET
Coffee processing assets:
Bins and hoppers (including gravity bins and
holding bins)
De-stoners, gravity separators and magnetic
separators
Taxation Ruling TR 2022/1
Page 88 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other food product manufacturing n.e.c.
(11990)
ASSET
LIFE (YEARS)
REVIEWED
Extraction and evaporation assets (including
decanters, evaporators/finishers, flash
vessels/stripping columns, pressure vessels/cells,
separators/clarifiers, spray driers, strainers and wet
scrubbers)
Grinders
Material handling assets (including augers, belt
conveyors, bucket elevators, elevators and
vibratory conveyors)
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)
Inspection equipment (including checkweighers,
metal detectors, counting machines etc)
Multihead weighers
Process control valves
Roasters (including cooling trays)
Sample roasters
Silos
Smoke/odour elimination systems (incorporating
afterburners, housing and piping)
Support assets:
Air compressors
Boiler house assets
Clean-in-place (CIP) systems
Control system assets (including programmable
logic controllers (PLCs) and variable speed drives
(VSDs))
Laboratory assets:
Electronic (including analysers and
spectrometers)
Generally
Pipes
Pumps
Racks
Scales
Tanks
Waste water treatment assets
Weighbridges
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
Air receivers
Compressors and packaged air compression
systems
Blowers and fans
20
*
DATE OF
APPLICATION
1 Jul 2012
20
15
*
*
1 Jul 2012
1 Jul 2012
12
*
1 Jul 2012
12
*
1 Jul 2012
12
10
20
15
25
15
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
12
20
15
10
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
7
*
1 Jul 2012
10
20
20
20
10
30
20
25
*
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
20
15
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
Taxation Ruling TR 2022/1
Page 89 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other food product manufacturing n.e.c.
(11990)
ASSET
Boilers
Clean-in-place (CIP) assets
Control systems generally
Conveyors (including auger conveyors, belt
conveyors, bucket elevators, flume conveyors
roller conveyors, web conveyors etc)
Dust collection systems
Fire control assets – use any relevant
determination in Table B
Frying oil reclaiming and cleansing systems
(incorporating filtration equipment, storage tanks
and ventilation hoods)
Heat exchangers
Holding and storage tanks generally (including
water storage tanks)
Piping and reticulation lines (excluding fire water
pipes)
Pumps (including cavity pumps, centrifugal
pumps, lobe pumps etc)
Refrigeration and freezing assets:
Chilled water systems generally (including
chillers, condensers and cooling towers)
Cooling tunnels
Freezers:
Generally (including blast freezers and
plate freezers)
Spiral freezers
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
Waste water treatment assets:
Aerators
Biogas system assets (excluding lagoon and
pond covers)
Blowers
Clarifiers (including dissolved air floatation
equipment and screens)
Digester/aeration tanks
Lagoons and ponds
Lagoon and pond covers
Lagoon and pond liners
Reverse osmosis system assets
Sludge dewatering assets (including filters,
separators etc)
Water treatment filters (including carbon filters
and membrane filters)
Frozen appetiser and finger food manufacturing
assets:
Appetiser forming machines
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
20
10
10
15
*
*
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
20
*
1 Jul 2012
15
20
*
*
1 Jul 2012
1 Jul 2012
25
*
1 Jul 2012
10
*
1 Jul 2012
15
*
1 Jul 2012
20
*
1 Jul 2012
15
*
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
20
25
*
*
1 Jul 2012
1 Jul 2012
20
20
*
*
1 Jul 2012
1 Jul 2012
25
40
12
20
20
15
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
*
1 Jul 2012
15
*
1 Jul 2012
Page 90 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other food product manufacturing n.e.c.
(11990)
ASSET
Cookers
Fryers
Mixing assets (including meat mincers, meat
mincer/blenders, mixer/grinding machines and
mixers generally)
Frozen lasagne manufacturing assets generally
(including cookers, cutters, depositors, extruders,
lasagne making machines, mixers and sheeters)
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
Ovens
Pizza base forming and sheeting assets
(including chunking units, cutters, extruders,
laminators, spiker rollers etc)
Proofers
Pizza sauce and topping application assets
(including can opening machines, cheese
shredding assets, depositors, enrobers, topping
applicators and water coating sprayers)
Pocket pizza making machines
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
Steam peelers
Destoners
Sizing and sorting assets:
Electronic sorters
Mechanical sizers (including roller sizers
and screen shaker sizers)
Trim tables (roller inspection tables)
Washers and brushers (including barrel
washers, flat bed brushers, polishers and
pre-cleaner wet hopper washers)
Processing assets generally:
Batter enrobers
Blanchers
Cookers
Cutters:
Mechanical cutters
Water based (hydro) cutters
Dicers
Dosing systems for dextrose and SAPP
application etc
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
12
12
15
*
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
15
20
15
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
15
*
*
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
12
10
20
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
15
*
*
1 Jul 2012
1 Jul 2012
20
12
*
*
1 Jul 2012
1 Jul 2012
10
15
12
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
15
10
15
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
Page 91 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other food product manufacturing n.e.c.
(11990)
ASSET
Dryers:
Flake drum dryers
Generally (including dewatering dryers)
Flake breakers
Forming drums/machines
Fryers
Mixers
Pre-heaters
Shredders
Trimming and grading assets (including
shaker screen tables used in grading
finished products and nubbin removal, sliver
removers etc)
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)
Ingredient receiving and handling assets:
Bins and hoppers (including holding bins,
intermediate bulk containers, tote bins etc):
Mild and stainless steel
Others (including plastic and fibreglass)
Potato storage assets:
Air handling system assets used in potato
storage structures:
Aeration pipes
Control systems
Fans
Humidification assets (humidifiers etc)
Refrigeration assets (refrigeration units etc)
Potato pilers (bin pilers)
Silos (flour)
Tippers and unloaders (including bin tippers and
unloaders, bulker bag unloaders and tote tippers
and unloaders)
Trolleys (for cooked rice etc)
Packaging and quality control assets:
Accumulators
Adhesive applicators
Cartoners (including inner and outer cartoning
machines)
Case erecting, packing and closing machines
(including casepackers)
Case sealing machines
Checkweighers
Coding machines (including laser coding
machines)
Flow wrappers
Form fill and seal assets (including bagging units
and multihead weighers)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
15
10
10
12
15
15
10
10
*
*
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
15
8
*
*
1 Jul 2012
1 Jul 2012
25
15
15
10
12
20
25
12
*
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
5
*
1 Jul 2012
12
7
15
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
10
10
8
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
15
*
*
1 Jul 2012
1 Jul 2012
Page 92 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other food product manufacturing n.e.c.
(11990)
ASSET
Heat shrink tunnels
Metal detectors
Palletisers
Palletising robots
Pallet wrappers
Product loaders and stackers
Tray denesters
Tray sealers
Weighbridges
X-ray detectors
Peanut processing assets:
Aeration units
Aspirators
Bins and hoppers (including gravity bins, holding
bins, shell bins, surge bins etc)
Blanchers
Cleaning assets:
De-stoners and gravity separators
Pre-cleaners (intake cleaners)
Control systems
Door controls and motor drive systems for rapid
roller doors (incorporating chains, controls, motors
and sensors, but excluding doors)
Dust collection assets (including ductwork, dust
collectors, extraction fans etc)
Fryers
Granulators
Laboratory assets:
Generally
Laboratory analysers
Materials handling assets (including augers, belt
conveyors, bucket elevators, elevators and vibratory
conveyors)
Ovens (including roasters and dryers)
Packaging assets (including packers, palletisers,
shrink wrappers and strapping machines)
Peanut oil crushing assets:
Cookers
Screw presses/expeller presses
Quality control assets:
Magnets and magnetic separators
Metal detectors
X-ray units
Refrigeration units
Salt manufacturing and refining assets - see Table A
Basic inorganic chemical manufacturing (18130)
Sampling assets:
Sample grinders and shellers
Sieve tables and picking belt decks
Moisture meters
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
10
12
10
12
15
15
15
20
10
*
*
*
*
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
10
15
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
*
1 Jul 2009
20
15
10
10
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
20
*
1 Jul 2009
10
12
*
*
1 Jul 2009
1 Jul 2009
10
5
15
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
10
*
*
1 Jul 2009
1 Jul 2009
15
13
*
*
1 Jul 2009
1 Jul 2009
7
10
5
20
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
20
5
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
Page 93 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other food product manufacturing n.e.c.
(11990)
ASSET
Scales
Shellers
Silos (metal)
Sorting and sizing assets:
Electronic/laser sorters (including colour sorters)
Generally (including vibrating sieves, shaker
decks and sizing shakers)
Tipping units
Transformers
Tea processing assets:
Bins (including receiving and refrigerated)
Bin tippers
Classifiers and shredders
Dryers (including primary, secondary and final)
Fermenters (oxidizers)
Fibre extractors
Laboratory assets:
Generally
Laboratory analysers
Materials handling assets (including augers, belt
conveyors, bucket elevators, vibratory conveyors,
structures, gearboxes and motors)
Packaging assets:
Bagging machines (including flow wrappers and
roll wrapping machines)
Packaging machines:
Form fill and seal packaging machines
Generally (including flat bottom, flat top and
bottom, pillow shape and stand up packaging
machines)
Vacuum brick pack packaging machines
Tea packaging assets generally (including
cartoners, casepackers, case palletisers,
checkweighers, fillers, label applicators, shrink
wrappers and stretch wrappers etc)
Pre dryers
Rollers (including crush tear and curl (CTC),
electrostatic, secondary and final)
Rotovanes
Support assets:
Air compression assets (including air dryers, air
receivers and compressors)
Blowers and fans
Boilers
Bulka bags
Control system assets (including control
cabinets and switchgear, instrumentation,
programmable logic controllers (PLCs) and
variable speed drives (VSDs))
Switchboards
Vibratory screens
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
5
20
30
*
*
*
DATE OF
APPLICATION
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
20
*
*
1 Jul 2009
1 Jul 2009
20
40
*
*
1 Jul 2009
1 Jul 2009
15
20
20
20
20
20
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
10
15
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
15
15
*
*
1 Jul 2012
1 Jul 2012
15
15
*
*
1 Jul 2012
1 Jul 2012
20
20
*
*
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
12
*
1 Jul 2012
15
20
5
10
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
20
*
*
1 Jul 2012
1 Jul 2012
Page 94 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other food product manufacturing n.e.c.
(11990)
ASSET
LIFE (YEARS)
REVIEWED
25
*
Withering troughs (incorporating controls and
sensors)
DATE OF
APPLICATION
1 Jul 2012
Soft drink, cordial and syrup manufacturing
(12110)
ASSET
LIFE (YEARS)
REVIEWED
De-aerated water system assets (including pipes, pumps
and tanks)
Filter assets (including bag filters, carbon filters, cartridge
filters, ozone filters and UV filters)
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
Compressors
Condensers and cooling towers
Ice cabinets:
Display merchandisers
Hydraulic lift trailers
Mobile ice boxes
Ice makers
Support assets:
Augers
Bagging assets (including air compressors,
baggers, sealers etc)
Block pressers
Conveyors (including elevators, conveyors and
belts)
Ice rake assemblies
Ice storage bins, feed bins and rake bins
Packaging assets:
Filling and sealing assets:
Capping machines
Container dryers (incorporating air knives and
blowers)
Cooling and warming tunnels
Filling machines (including bag in box fillers, cup
fillers and aseptic fillers)
Induction sealers
Inspection machines
Handling assets:
Bottle and can rinsing machines
Depalletisers
Pallet binders
Palletisers
Strap cutting machines
Stretch wrappers
20
*
DATE OF
APPLICATION
1 Jul 2009
15
*
1 Jul 2009
20
12
10
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
5
10
7
25
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
20
8
*
*
1 Jul 2016
1 Jul 2016
10
10
*
*
1 Jul 2016
1 Jul 2016
8
20
*
*
1 Jul 2016
1 Jul 2016
15
10
*
*
1 Jul 2009
1 Jul 2009
10
20
*
*
1 Jul 2009
1 Jul 2009
10
10
*
*
1 Jul 2009
1 Jul 2009
20
20
10
20
10
15
*
*
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
Taxation Ruling TR 2022/1
Page 95 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Soft drink, cordial and syrup manufacturing
(12110)
ASSET
Packing assets:
Carton packers
Coding machines (including container coders
and outer date coders)
Label applicators
Labellers
Multipack machines
Shrink wrappers
Tunnel pasteurisers
Support assets:
Additive dosing systems assets (including pipes,
pumps and tanks)
Air compressors and receivers
Boilers
Carbonators (including controls, pumps and valves)
Centrifuges
Clean-in-place system (CIP) assets (including pipes,
pumps and tanks)
Control system assets (excluding personal
computers, but including program logic controllers
(PLCs) and switchgear)
Conveyers
Heat exchangers
Laboratory equipment
Refrigeration assets (including compressors, cooling
towers, condensers, evaporators and pumps)
Pipes
Pumps
Syrup preparation assets (including tanks)
Valves
Waste water treatment assets:
Aerators
Anaerobic bio gas system assets
Blowers
Clarifiers
Digester/aeration tanks
Reverse osmosis system assets
Weighers
Tanks:
Hot water
Liquid carbon dioxide (CO2) storage
Storage:
Chemical storage
Generally
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
7
*
*
1 Jul 2009
1 Jul 2009
7
15
10
15
10
*
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
20
*
1 Jul 2009
20
20
20
15
15
*
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
*
1 Jul 2009
15
15
10
15
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
25
15
15
10
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
20
25
20
20
25
20
20
*
*
*
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
25
20
*
*
1 Jul 2009
1 Jul 2009
20
30
*
*
1 Jul 2009
1 Jul 2009
Page 96 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Beer manufacturing (except non-alcoholic beer)
(12120)
ASSET
Beer filtration assets:
Beer filters
Filter media make up assets
Mash filters
Brewing assets:
Grist hoppers
Mash tuns
Lauter tuns
Spent grains transfer system assets
Wort kettles
Whirlpool vessels
Cellaring assets:
Carbonators (including controls, pumps and valves)
Centrifuges
De-aerated water system assets (including pipes,
pumps and tanks)
Yeast filters/dryers
Yeast propagators
Malt handling and cleaning assets:
Augers/conveyers and elevators
Dust extractors
Grain cleaning assets (including screeners,
destoners and magnetic separators)
Malt milling machines (including hammer and roller
mills)
Silos:
Galvanised construction
Steel construction
Weighers
Packaging assets:
Bottle and can filling and sealing assets:
Filling machines
Inspection machines
Bottle and can handling assets:
Bottle and can rinsing machines
Depalletisers
Palletisers
Bottle and can packing assets:
Carton packers
Date coders
Labellers
Multipack machines
Outer date coders
Shrink wrappers
Tunnel pasteurisers
Conveyers
Keg line assets:
Capping machines
Coding machines
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
20
20
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
25
25
25
20
25
25
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
20
15
20
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
20
*
*
1 Jul 2008
1 Jul 2008
15
20
20
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
20
*
1 Jul 2008
30
40
20
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
20
10
*
*
1 Jul 2008
1 Jul 2008
20
20
20
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
7
15
10
7
15
10
15
*
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
7
*
*
1 Jul 2008
1 Jul 2008
Page 97 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Beer manufacturing (except non-alcoholic beer)
(12120)
ASSET
LIFE (YEARS)
REVIEWED
20
20
15
20
*
*
*
*
DATE OF
APPLICATION
1 Jul 2008
1 Jul 2008
1 Jul 2013
1 Jul 2008
20
*
1 Jul 2008
20
20
*
*
1 Jul 2008
1 Jul 2008
25
*
1 Jul 2008
20
20
15
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
*
1 Jul 2008
15
15
*
*
1 Jul 2008
1 Jul 2008
25
15
10
15
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
20
25
20
20
25
20
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
30
20
25
25
25
20
25
25
*
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jul 2018
External washing machines
Internal washer and filler machines
Kegs (stainless steel)
Pasteurisers
Support assets:
Additive and hops dosing systems assets (including
pipes, pumps and tanks)
Air compressors and receivers
Boilers
Carbon dioxide (CO2) recovery system assets:
Gas collection and storage assets (including
pipes bladders and tanks)
Gas processing assets
Vaporisation system assets
Clean-in-place system (CIP) assets (including
pipes, pumps and tanks)
Control system assets (excluding personal
computers)
Heat exchangers
Refrigeration assets (including compressors,
condensers, evaporators and pumps)
Pipes
Pumps
Valves
Vapour condensers
Waste water treatment assets:
Aerators
Anaerobic bio gas system assets
Blowers
Clarifiers
Digester/aeration tanks
Reverse osmosis system assets
Tanks:
Beer fermentation and storage
Chemical storage
Cold service storage
Condensate collection
Hot service storage
Liquid carbon dioxide (CO2) storage
Trub
Yeast storage
Spirit manufacturing
(12130)
ASSET
Barrels, tanks and tuns:
Barrels or casks (wooden):
Capacity greater than 150 litres
Taxation Ruling TR 2022/1
Page 98 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Capacity of 150 litres or less
Fermenters, washbacks, vats and holding tanks
Intermediate bulk containers (IBC)
Mash tuns and lauter tuns
Bottling assets:
Bottle fillers:
Automated (including bottle rinsers/washers,
cappers, capsule applicators and foilers)
Manual
Labellers
Printers and ink coders
Distillation assets
Laboratory and testing assets (including
alcoholmeters, alcolyzers, density meters, gas
chromatographs, Graham condensers,
homogenisers, hydrometers, Inland Revenue
condensers and sugar testers)
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])
Stills generally (copper stills, pot stills, spirit stills and
wash stills [incorporating botanical baskets,
condensers, head tubes/necks, rectifiers, rectifying
columns and still columns])
Support assets:
Barrel racks:
Steel
Wooden
CCTV, security and monitoring systems assets – see
Table B Security and monitoring assets
Chillers
Floor scales (platform scales)
Flow meters
Furnaces, barley smokers, crispers and malt kilns
Gristmills
Heat exchangers (plate or tube)
Programmable logic control (PLC) system assets –
see Table B Control systems and control system
assets
Pumps (including macerating pumps)
Water filters, reverse osmosis (RO) filters and water
softeners
Water heating assets:
Boilers – see Table B Boilers
Water heaters (including small steam boilers [up
to 500KW])
4
25
8
20
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
15
*
1 Jul 2018
7
10
8
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
7
*
1 Jul 2018
25
*
1 Jul 2018
15
*
1 Jul 2018
20
15
*
*
1 Jul 2018
1 Jul 2018
15
10
10
15
15
15
*
*
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
7
10
*
*
1 Jul 2018
1 Jul 2018
10
*
1 Jul 2018
Wine and other alcoholic beverage manufacturing
(12140)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Barrel assets:
Taxation Ruling TR 2022/1
Page 99 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Wine and other alcoholic beverage manufacturing
(12140)
ASSET
Barrel racks
Barrel washers
Oak barrels
Grape handling assets:
Conveyors and elevators
Crushers/destemmers
Electronic scales (mobile)
Grape bins (plastic)
Grape receival hoppers
Grape waste pits (concrete)
Presses:
Basket
Continuous (screw)
Pneumatic (airbag)
Weighbridges/weighers
Packaging assets:
Bottle and cask filling, sealing and coding assets:
Cap feed systems
Cappers
Carton packing machines
Corkers
Crown sealers (sparkling wine)
Date coders
Fillers
Foilers
Inspection machines
Labellers
Rinsers
Handling and packing assets:
Carton erectors/sealers/tapers
Conveyors (loose bottle, carton and pallet)
Depalletisers
Outer date coders
Palletisers
Shrink wrappers
Separation/filtration assets:
Centrifuges
Filtration units (incorporating housing and filters):
Cross flow filter units
Diatomaceous earth filter units (including earth
make-up system)
Lees filter units
Membrane cartridge filter units (including
lenticular)
Plate and frame filter units
Rotary drum vacuum filter units
Sparkling wine equipment:
Carbonation equipment
Corking/wiring equipment
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
20
7
4
*
*
*
DATE OF
APPLICATION
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
15
10
5
20
20
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
20
15
15
20
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
15
15
15
15
7
15
15
10
10
15
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
15
15
5
15
15
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
*
1 Jul 2008
10
10
*
*
1 Jul 2008
1 Jul 2008
10
10
*
*
1 Jul 2008
1 Jul 2008
15
15
*
*
1 Jul 2008
1 Jul 2008
10
15
*
*
1 Jul 2008
1 Jul 2008
Page 100 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Wine and other alcoholic beverage manufacturing
(12140)
ASSET
LIFE (YEARS)
REVIEWED
Disgorging and dosing equipment
Riddling equipment
Support assets:
Additive liquid dosing systems
Air compressors
Air receivers
Boilers
Cooling towers
Electrical and Process control systems:
Control cabinets, switchgear
Programmed logic controllers (PLCs)
Transformers
Flow meters
Grape/wine testing equipment:
Grape must analyzers
Laboratory – glassware
Laboratory – other equipment
Heat exchangers
Hoses
Hot water systems
Inert gas systems:
Dry ice machines
Gas storage pressure tanks
Nitrogen generators
Pipes and fittings:
Mild steel
Non-ferrous
Stainless steel
Valves
Pumps
Refrigeration assets (including compressors,
condensors, evaporators and storage tanks)
Reverse osmosis plant
Waste water treatment assets:
Aerators
Blowers
Clarifiers
Digesters
Tanks (including insulation, agitators, pump over systems
and monitoring instrumentation):
Pressure tanks (for sparkling wine)
Waste water storage/treatment tanks
Water storage tanks
Wine fermenters:
Open
Rotary
Static
Sweeping arm
Wine storage tanks
10
15
*
*
DATE OF
APPLICATION
1 Jul 2008
1 Jul 2008
10
15
20
15
15
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
10
40
10
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
2
10
15
5
10
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
20
10
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
20
25
10
15
15
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
*
1 Jul 2008
10
10
10
10
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
20
15
30
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
30
30
30
30
30
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
Taxation Ruling TR 2022/1
Page 101 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Wine and other alcoholic beverage manufacturing
(12140)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
10
*
*
1 Jul 2008
1 Jul 2008
Tank accessories:
Micro oxygenation systems
Tank plungers
Wool scouring
(13110)
ASSET
LIFE (YEARS)
DATE OF
APPLICATION
1 Jan 2001
REVIEWED
131/3
Wool dumping machinery
Wool and fleece scouring and carbonising assets:
Baker
Bale breaker (including wool feeder and wool
opener)
Crusher (including duster)
Dryers:
Used in carbonising
Used in scouring
Dust extraction plant
Grease separators
High density press
Scour machine
Waste treatment system
16
15
*
1 Jul 2017
1 Jul 2017
13
*
1 Jul 2017
13
18
15
15
15
15
10
*
*
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
REVIEWED
DATE OF
APPLICATION
*
Natural textile manufacturing
(13120)
ASSET
LIFE (YEARS)
Cotton manufacturers’ machinery:
Conveyors
Engines, gas
Gas producer plant
Gins
Weaving machinery (silk and cotton)
10
20
131/3
10
131/3
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
Leather tanning, fur dressing and leather product manufacturing
(13200)
ASSET
Tanners’ plant:
General plant
Modern plant used in ‘wet’ process
Taxation Ruling TR 2022/1
LIFE (YEARS)
20
131/3
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Page 102 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Textile floor covering manufacturing
(13310)
ASSET
LIFE (YEARS)
REVIEWED
20
15
20
15
20
15
15
17
15
20
*
*
*
*
*
*
*
*
*
*
15
*
13
15
*
*
15
*
15
20
15
15
*
*
*
*
Carpet manufacturing assets:
Accumulators
Beamers (including warpers)
Creels
Cutting tables
J Bins
Lapping and mending frames
Lapping trolleys
Latex application assets
Offline mending tables
Ovens
Pre-coat assets (including direct coat applicators
and steamers)
Re-wind machines
Roll-up machines
Sample binding assets (including binders
and sewing machines)
Sample cutting assets (including stamping presses)
Shearers
Stretchers (including pre-tenters)
Tufters
DATE OF
APPLICATION
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
Rope, cordage and twine manufacturing
(13320)
ASSET
LIFE (YEARS)
Rope and twine manufacturers’ plant
REVIEWED
20
DATE OF
APPLICATION
1 Jan 2001
Textile finishing and other textile product manufacturing
(13340)
ASSET
LIFE (YEARS)
Flock manufacturing plant:
Carding machines
General plant
REVIEWED
131/3
20
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Knitted product manufacturing
(13400)
ASSET
Knitting machines
Woollen manufacturers’ machinery
Taxation Ruling TR 2022/1
LIFE (YEARS)
131/3
162/3
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Page 103 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Clothing manufacturing
(13510)
ASSET
LIFE (YEARS)
REVIEWED
Air compressors
Cutting machines and tables
Dyeing machines
Fusing machines and presses
Gas boilers (steam)
Hat pressing machines
Lights – portable
Plotters and printers
Pressing equipment (including ironing tables and steam
boilers)
10
20
10
8
15
20
5
8
*
*
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
10
*
1 Jul 2022
15
5
12
10
*
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
10
20
15
2
20
*
*
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
REVIEWED
DATE OF
APPLICATION
Sewing machines:
Banding
Button sewer, clip attaching
Embroidery – single and multi-head
General (including bar tack, binding, feed off the
arm, single folder, two-needle, underwire)
High speed industrial
Millinery
Overlocker
Steamers
Stud setting machines
Footwear manufacturing
(13520)
ASSET
LIFE (YEARS)
Boot and shoe-making machinery:
Machinery and general plant
Moulds for plastic heels
Vulcanising moulds
131/3
3
5
1 Jan 2001
1 Jan 2001
1 Jan 2001
Log sawmilling and timber dressing
(14110 to 14130)
ASSET
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)
Stackers
Tray sorters
Green mill plant:
Edger line plant (includes board edger and
resaw)
Heating plant (includes storage bins/silos)
Kiln drying plant:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jan 2001
15
15
*
*
1 Jan 2001
1 Jan 2001
10
*
1 Jan 2001
15
*
1 Jan 2001
Page 104 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Log sawmilling and timber dressing
(14110 to 14130)
ASSET
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jan 2001
15
10
*
*
1 Jan 2001
1 Jan 2001
10
*
1 Jan 2001
15
15
10
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
15
*
1 Jan 2001
12
7
*
*
1 Jan 2001
1 Jan 2001
15
*
1 Jan 2001
10
*
1 Jan 2001
3
10
15
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
15
10
*
*
1 Jan 2001
1 Jan 2001
Generally (includes kiln trolleys/carriages,
traverser and weights)
Timber drying kilns and reconditioners
Main saw line plant (includes saws, chipper
canter, board separator and cant turner)
Sorter and trimming line plant:
Generally (includes grade mark reader and
multi trimmer)
Stackers
Vertical bin sorters
Log debarking plant (includes decks, carriages,
hydraulic grabs and fixed cranes, butt reducer,
debarker, kicker sorter and bins/pockets)
Log, lumber and waste transfer equipment
Log yard equipment:
Fixed and mobile cranes
Mobile equipment (including log loaders with
log grabs)
Watering systems
Miscellaneous plant:
Generally (includes air compressors,
extraction systems and pollution and air
monitoring equipment)
Moisture meters
Saw and knife sharpening equipment
Walkways
Waste processing equipment:
Bins – waste, chip and fuel
Chippers, shakers/screens and hoggers
Other wood product manufacturing
(14910 to 14990)
ASSET
LIFE (YEARS)
REVIEWED
131/3
131/3
10
131/3
131/3
131/3
131/3
Clothes peg manufacturing plant (wood)
Case-making plant
Cork manufacturers’ plant
Frame (picture) manufacturing plant
Joinery plant
Moulding machinery (wood)
Wood working plant
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
Plywood and veneer manufacturing
(14930)
ASSET
Debarking assets
Dry clipping assets
Glue mixing assets
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
15
25
25
*
*
*
DATE OF
APPLICATION
1 Jan 2005
1 Jan 2005
1 Jan 2005
Page 105 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Plywood and veneer manufacturing
(14930)
ASSET
LIFE (YEARS)
REVIEWED
Heating unit assets
Lay-up and glue spreading assets (including roller,
curtains, and spray coaters, liquid and foam extruders)
Log conditioning, heating and steaming assets
Log sizing assets
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)
Packaging assets
Presses
Sanding and finishing assets
Sharpening assets
Trimming and sawing assets
Veneer composing, jointing and splicing assets
Veneer dryers
Veneer patching and grading assets
Veneer peeling and slicing assets (including rotary
peelers, longitudinal, crosscut, and staylog lathe slicers,
log chargers and reelers)
Veneer reconditioning assets
Veneer sorting assets
Wet clipping assets
20
25
*
*
DATE OF
APPLICATION
1 Jan 2005
1 Jan 2005
25
20
*
*
1 Jan 2005
1 Jan 2005
20
*
1 Jan 2005
20
25
25
30
25
20
25
20
20
*
*
*
*
*
*
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
25
20
25
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
Reconstituted wood product manufacturing
(14940)
ASSET
Board coolers
Board curing assets
Board storage assets
Chipping, milling and flaking assets
Debarking assets
Driers
Fibre sifters
Flake and fibre storage assets
Glue, resin and wax mixing and blending assets
Heat plant and boiler assets
Lamination assets
Log conditioning, heating and steaming assets
Log sizing assets
Log yard assets (see Table A Log sawmilling and
timber dressing (14110 to 14130), saw milling
equipment)
Magnetic separators
Mat forming and weighing assets (including pendistor)
Materials handling assets (including belt, chain and
screw conveyors)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
25
20
25
15
15
15
15
25
15
25
15
25
20
*
*
*
*
*
*
*
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
25
20
20
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
Page 106 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Reconstituted wood product manufacturing
(14940)
ASSET
Packaging assets
Presses (including pre-press, hot and cold presses)
Quality measuring assets (including blow detectors,
thickness detectors and weighing bridges)
Refiner assets
Sanding and finishing assets
Trimming and sawing assets
Ventilation and dust extraction assets
Woodchip screening and washing assets
LIFE (YEARS)
REVIEWED
20
25
15
*
*
*
DATE OF
APPLICATION
1 Jan 2005
1 Jan 2005
1 Jan 2005
20
25
25
15
15
*
*
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
Pulp, paper and converted paper product manufacturing
(15100, 15210, 15220 and 15290)
ASSET
Pulp and paper mill assets:
Auxiliary assets (including agitators, blowers/fans
conveyors, heat exchangers and condensers, pipes
and pumps)
Box and carton making assets (including box
converting assets and corrugators)
Chemical preparation assets (including tanks and
pipes used for chemical preparation)
Electrical and instrumentation assets:
Control systems
Control valves
Local indicators (pressure, level and
temperature)
Power plant assets (including switchgear,
transformers and turbo generators) – see
Table A Electricity supply (26110 to 26400)
Sensors:
Specialised
Standard
Paper machine assets:
Dry end assets (including calenders, coaters and
reelers)
Dryers (including MG cylinder and yankee
cylinder)
Size press
Wet end assets (including forming section, head
box and press section)
Pulp process assets:
Major assets (including bleaching towers,
digesters, electrostatic precipitators,
evaporators, lime kilns, pulp baling lines,
recovery boilers, and strippers)
Other assets (including cleaners, flotation cells,
pulpers and repulpers, refiners, screens and
washers/thickeners)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jan 2002
10
*
1 Jan 2002
10
*
1 Jan 2002
10
15
15
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
8
15
*
*
1 Jan 2002
1 Jan 2002
15
*
1 Jan 2002
25
*
1 Jan 2002
15
10
*
*
1 Jan 2002
1 Jan 2002
20
*
1 Jan 2002
15
*
1 Jan 2002
Page 107 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Pulp, paper and converted paper product manufacturing
(15100, 15210, 15220 and 15290)
ASSET
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jan 2002
20
10
*
*
1 Jan 2002
1 Jan 2002
Stock preparation assets (including cleaners,
flotation cells, pulpers and repulpers, refiners,
screens and washers/thickeners)
Tanks
Wood yard assets (including chip screens, chippers,
reclaimers/live bottom scrappers and rotating drum
debarkers)
Paper stationery manufacturing
(15230)
ASSET
LIFE (YEARS)
REVIEWED
131/3
Stationers’ manufacturing plant
DATE OF
APPLICATION
1 Jan 2001
Sanitary paper product manufacturing
(15240)
ASSET
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)
Rolled paper core manufacturing assets (including
feeder racks, glue applicators and cutting carriages)
Hygienic paper product manufacturing assets:
Fluff preparation assets (including hammer
mills, cutting machines, fluff forming drums,
compacting rollers and carding machines)
Generally (including machines for manufacturing
disposable nappies, sanitary napkins, sanitary liners
and tampons)
Packaging assets:
Cartoning assets (including bundlers, carton
and case erectors, packing and closing machines)
Coding and labelling machines
Robots (including automatic guided vehicles (AGVs)
and pick and place packaging machines)
Stackers and baggers
Wrapping machines (including shrink and stretch
wrappers)
Support assets:
Air compressors and air dryers
Control system and monitoring assets (including
programmable logic controllers (PLCs), variable
speed drives (VSDs), instruments and sensors)
Dust control assets (including ductwork, dust
collectors, scrubbers and fans)
Laboratory assets (including quality control and
material testing assets)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jul 2013
10
*
1 Jul 2013
13
*
1 Jul 2013
13
*
1 Jul 2013
10
*
1 Jul 2013
10
10
*
*
1 Jul 2013
1 Jul 2013
10
10
*
*
1 Jul 2013
1 Jul 2013
15
10
*
*
1 Jul 2013
1 Jul 2013
15
*
1 Jul 2013
10
*
1 Jul 2013
Page 108 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Sanitary paper product manufacturing
(15240)
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jul 2013
10
10
*
*
1 Jul 2013
1 Jul 2013
ASSET
LIFE (YEARS)
REVIEWED
Digital printing assets (including flatbed digital printers,
ink based thermal imaging printers, ink jet printers,
spray jet digital printers and toner based printers)
Flexographic printing assets:
Ancillary assets:
Anilox roll cleaning machines
Anilox trolley tugs
Ink dispensing systems
Sleeve mounting machines
Sleeves
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)
Newspaper printing assets:
Ancillary assets:
Automated guided vehicles (AGVs) (including
laser guided vehicles and track mounted
automated vehicles)
Gripper conveyor systems (incorporating drive
chains, grippers and tracks)
Ink pumps (mechanical)
Buffering/print line storage assets:
Storage devices (including discs, rolls, spools
and associated mountings)
Unwinders and winders (including single, double
and triple stations and buffer docking stations)
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)
Non-heatset (coldset) webfed offset presses
(incorporating integrated control systems,
folders, pasters, reelstands and other peripheral
equipment)
Reel processing, storage and transport assets:
5
*
DATE OF
APPLICATION
1 Jan 2006
15
10
10
10
2
*
*
*
*
*
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
121/2
*
1 Jul 2006
10
*
1 Jan 2007
15
*
1 Jan 2007
6
*
1 Jan 2007
15
*
1 Jan 2007
15
*
1 Jan 2007
15
*
1 Jan 2007
15
*
1 Jan 2007
ASSET
Material handling assets (including conveyors,
elevators, hoists, feeders and hoppers)
Metal detectors
Storage assets (including bins and trolleys)
Printing
(16110)
Taxation Ruling TR 2022/1
Page 109 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Printing
(16110)
ASSET
LIFE (YEARS)
REVIEWED
Conveyors
Racks
Reel trolleys (incorporating controls and drive
chains)
Shredders
Stripping machines
Offset lithography printing presses used in commercial
printing generally:
Heatset webfed offset presses (incorporating
integrated control systems, coaters and other
peripheral equipment)
Sheetfed presses (incorporating integrated control
systems, coaters and other peripheral equipment)
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
Gas Chromatograph (GC) testers
Others (including densitometers, plate readers and
spectrophotometers)
Screen printing assets:
Ancillary assets:
Dryers (including conventional air dryers, flash
curers and UV dryers)
Drying racks
Emulsion coaters
Exposure lights
Screen frames
Sign cutting machines
Squeegee cutters
Vacuum frames
Press assets:
Heat presses used in sublimation finishing
Pen and pad print machines
Screen printing presses:
Automatic presses (including in-line
multicolour presses)
Cylinder presses
Others (including manual, semi-automatic
and three quarter automatic carousel,
flatbed and rotary screen printing presses)
Screen reclamation assets:
Screen cleaning bays
Screen washers (automatic)
Water blasters
Support assets:
Afterburners
Dust/waste extraction systems:
Compactors
121/2
20
15
*
*
*
DATE OF
APPLICATION
1 Jan 2007
1 Jan 2007
1 Jan 2007
15
15
*
*
1 Jan 2007
1 Jan 2007
15
*
1 Jan 2006
121/2
*
1 Jan 2006
6
8
5
*
*
*
1 Jul 2006
1 Jul 2006
1 Jul 2006
121/2
*
1 Jan 2006
20
10
5
10
5
10
20
*
*
*
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jul 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
25
20
*
*
1 Jan 2006
1 Jan 2006
15
*
1 Jan 2006
15
20
*
*
1 Jan 2006
1 Jan 2006
10
6
4
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
10
*
1 Jan 2006
121/2
*
1 Jan 2007
Taxation Ruling TR 2022/1
Page 110 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Printing
(16110)
ASSET
LIFE (YEARS)
REVIEWED
15
6
*
*
Ducting
Vacuum pumps
DATE OF
APPLICATION
1 Jan 2007
1 Jan 2007
Printing support services
(16120)
ASSET
Post-press (finishing) trade services assets:
Addressing and mailing assets:
Combination addressing, folding and gluing
mailing units
Inkjet addressing printers
Bagging and wrapping machines (including
palletisers)
Banding and tying machines
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)
Binding assets:
Binding lines (including case binding lines and
perfect binding lines)
Perfect binders – standalone
Stitchers:
Generally (including drum stitchers, saddle
stitching lines and side stitchers)
Saddle stitchers – standalone
(bookletmakers)
Casemakers
Collators
Die cutters
Drilling units
Foil stamping machines
Folders
Guillotines and ancillary assets (including joggers,
stackers and transomats)
Laminators
Mail inserters
Newspaper mailroom assets:
Bundle conveying and sorting systems (including
bundle sorting and barcode reading stations and
bundle conveyors)
Inserters and inserting systems (incorporating
feeders and feeder chains)
Stackers
Trimmers (including rotary and scissor action
trimmers)
Perforators
Sewing machines
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jan 2006
5
10
*
*
1 Jan 2006
1 Jan 2006
121/2
5
*
*
1 Jan 2006
1 Jan 2006
15
*
1 Jan 2006
10
*
1 Jan 2006
121/2
*
1 Jan 2006
71/2
*
1 Jan 2006
10
15
15
10
10
121/2
15
*
*
*
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
10
5
*
*
1 Jan 2006
1 Jan 2006
121/2
*
1 Jan 2007
10
*
1 Jan 2007
15
15
*
*
1 Jan 2007
1 Jan 2007
10
15
*
*
1 Jan 2006
1 Jan 2006
Page 111 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Printing support services
(16120)
ASSET
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jan 2006
7
*
1 Jan 2006
6
10
*
*
1 Jan 2006
1 Jan 2006
5
*
1 Jan 2006
7
*
1 Jan 2006
5
10
5
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2006
7
5
*
*
1 Jan 2006
1 Jan 2006
10
5
*
*
1 Jan 2006
1 Jan 2006
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jul 2002
15
10
*
*
1 Jul 2002
1 Jul 2002
30
20
5
20
30
*
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
20
*
1 Jul 2002
Three knife trimmers
Pre-press trade services assets:
Conventional flexographic plate making assets
(including combination units, dryers, post exposure
units, UV light exposure units and washout units)
Film and plate processors
Film projection camera systems (including backing
board and processing assets)
Platesetters:
Computer-to-plate (CtP) platesetters (including
thermal and visible-light platesetters) and
Direct-to-plate flexographic platesetters
(Computer digital imagers)
Film image platesetters (imagesetters)
Plate punch benders:
Automatic (optical)
Manual
Plotters
Proofers:
Analogue film or photographic proofers
Digital and ink-jet proofers
Scanners:
Drum
Flatbed
Petroleum refining
(17010)
ASSET
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
Assets used in sulphur recovery:
Generally
Sulphur pits
Assets used in other processes:
Air compressors
Catalyst regenerators
Chemical injection systems
Coke drums
Distillation columns
Drums:
Generally
Taxation Ruling TR 2022/1
Page 112 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Petroleum refining
(17010)
ASSET
Used in amine treating, bitumen blowing,
potassium carbonate treating or vacuum
distillation
Electric desalters
Expansion turbines
Fans/blowers
Filters/coalescers:
Generally
Used in amine treating, continuous coking,
delayed coking, potassium carbonate
treating, visbreaking or vacuum distillation
Flare stacks
Flare tips
Fractionating columns
Furnaces:
Generally
Used in continuous coking, delayed coking
or visbreaking
Gas absorbers:
Generally
Used in amine treating or potassium
carbonate treating
Gas adsorbers
Heat exchangers:
Generally
Used in amine treating, bitumen blowing,
catalytic de-waxing, continuous coking,
delayed coking, hydrodesulphurisation,
hydrotreating, potassium carbonate treating,
vacuum distillation or visbreaking
Jet ejectors
Liquid extraction columns:
Generally
Used in amine treating
Piping
Process gas compressors
Pumps:
Generally
Used in amine treating, bitumen blowing,
catalytic de-waxing, continuous coking,
delayed coking, potassium carbonate
treating, vacuum distillation or visbreaking
Reactors
Rotary filters
Scrubbers
Side stream strippers
Storage tanks:
Generally
Used in amine treating, merox extraction,
merox sweetening or potassium carbonate
treating
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jul 2002
25
25
30
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
25
20
*
*
1 Jul 2002
1 Jul 2002
25
5
30
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
25
20
*
*
1 Jul 2002
1 Jul 2002
25
20
*
*
1 Jul 2002
1 Jul 2002
25
*
1 Jul 2002
25
20
*
*
1 Jul 2002
1 Jul 2002
20
*
1 Jul 2002
25
20
30
30
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
25
20
*
*
1 Jul 2002
1 Jul 2002
25
20
25
25
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
25
20
*
*
1 Jul 2002
1 Jul 2002
Page 113 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Petroleum refining
(17010)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
25
20
*
*
1 Jul 2002
1 Jul 2002
Strippers:
Generally
Used in amine treating or potassium
carbonate treating
Bunds (other than formed with earth)
Control systems assets (excluding computers)
Effluent separators (concrete)
Laboratory equipment
100
10
40
20
*
1 Jan 2001
1 Jul 2002
1 Jan 2001
1 Jan 2001
Industrial gas manufacturing
(18110)
ASSET
Industrial gas – general manufacturing assets:
Air and gas cooling and heating assets:
Heat exchangers
Moisture condensers
Quench drums
Refrigeration units
Air and gas purification assets:
Adsorption systems
Gas scrubbers
Reactors
Compressors
Gas buffer and surge tanks
Silencers/mufflers
Industrial gas – manufacturing assets for specific gases:
Acetylene manufacturing assets (carbide process):
Acetylene compressors
Acetylene generators (incorporating hoppers)
Acetylene purification assets (including cooling
condensers, driers, purifier vessels and
scrubbers)
Calcium hydroxide settling ponds and tanks
Carbide handling assets (including carry skips,
drum conveyor system and drum opening, lifting
and tipping apparatus)
Dust collection systems
Flashback arrestors
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)
Cold boxes (incorporating distillation columns,
expansion valves, heat exchangers, piping,
separators and vacuum insulated enclosures)
Evaporative coolers (nitrogen cooled) and spray
coolers
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
20
20
20
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
25
20
25
25
25
20
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
25
30
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
12
*
*
1 Jul 2011
1 Jul 2011
20
10
*
*
1 Jul 2011
1 Jul 2011
20
*
1 Jul 2011
30
*
1 Jul 2011
20
*
1 Jul 2011
Page 114 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Industrial gas manufacturing
(18110)
ASSET
Nitrogen liquefiers (incorporating, expansion
valves, heat exchangers, piping, separators and
vacuum insulated enclosures)
Turbine expansion engines
Carbon dioxide (CO2) manufacturing assets:
Amine based absorption/desorption systems
Liquefaction assets (including condensers,
condensate receivers and separators)
Dry ice manufacturing assets:
Dry ice cutting machines
Dry ice packaging systems (incorporating
conveyors, shrink tunnels and wrapping and
sealing machines)
Dry ice presses
Dry ice shipping boxes
Extraction fans for waste carbon dioxide (CO2)
Pelletisers
Helium manufacturing assets:
Helium liquefiers (incorporating cryogenic
adsorbers, expansion valves, heat exchangers,
piping, separators and vacuum insulated
enclosures)
Turbine expansion engines
Hydrogen manufacturing assets:
Gasifiers and steam reformer furnaces
Industrial gas distribution assets:
Compressor assets:
Air receivers
Compressors (including those for helium gas,
industrial air and medical air)
Cylinder filling assets:
Cylinder filling station assets:
High pressure hoses
Manifolds and piping (incorporating
flashback arrestors):
Acetylene gas
Other gases
Water cooling system for acetylene
cylinders (incorporating piping and spray
nozzles)
Cylinder frames (incorporating manifolds and
piping)
Cylinders:
Gas cylinders
Liquid gas cylinders:
Flasks
Other liquid gas cylinders
Cylinder valves
Cylinder handling assets:
Baskets, crates, and pallets
Tippers and trolleys
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
30
*
DATE OF
APPLICATION
1 Jul 2011
25
*
1 Jul 2011
20
25
*
*
1 Jul 2011
1 Jul 2011
10
10
*
*
1 Jul 2011
1 Jul 2011
20
10
10
15
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
30
*
1 Jul 2011
25
*
1 Jul 2011
25
*
1 Jul 2011
20
15
*
*
1 Jul 2011
1 Jul 2011
10
*
1 Jul 2011
10
20
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
30
*
1 Jul 2011
7
15
10
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
12
10
*
*
1 Jul 2011
1 Jul 2011
Page 115 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Industrial gas manufacturing
(18110)
ASSET
Cylinder preparation assets:
Boilers
Cylinder brushing machines
Cylinder drying cabinets (incorporating heaters
and fans)
Cylinder inspection lights
Cylinder spray booths
Cylinder stamping machines
Cylinder testing machines
Cylinder valving machines (incorporating safety
enclosures)
Tank truck assets:
Gas storage tanks
Hoses
Metering systems
Pipes and valves
Pumps
Tanker filling station assets:
Breakaway couplings
Framework, manifolds and piping
Tanker filling hoses
Weighbridges
Vapourisers
Support and other assets:
Air drying systems for industrial and instrument air
Control system assets:
Control cabinets and panels, programmable
logic controllers (PLCs) and variable speed
drives (VSDs)
System monitoring assets (including
instrumentation and sensors and transmitters
for level, pressure, speed and temperature
measurement)
Cooling towers:
Field erected
Packaged
Customer installations assets:
Adsorption based nitrogen and oxygen
generation systems (skid type) assets:
Membrane systems
Pressure swing adsorption (PSA) systems
Vacuum swing adsorption (VSA) systems
Blowers and compressors
Freezers (including batch freezers, freeze
tunnels, and tumble freezers)
Gas supply metering, monitoring and control
systems (incorporating meters, telemetry
assets, sensors, transmitters and supply
switching devices)
Gas analysis assets:
Chromatographs
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
10
15
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
15
10
10
15
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
5
7
10
10
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
12
20
10
20
20
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
10
*
1 Jul 2011
10
*
1 Jul 2011
20
15
*
*
1 Jul 2011
1 Jul 2011
10
12
15
15
15
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
4
*
1 Jul 2011
15
*
1 Jul 2011
Page 116 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Industrial gas manufacturing
(18110)
ASSET
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2011
30
10
30
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
*
1 Jul 2011
20
30
30
10
20
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
15
15
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
4
*
*
1 Jul 2011
1 Jul 2011
REVIEWED
DATE OF
APPLICATION
Other analysers
Gas storage assets:
Liquid carbon dioxide (CO2) storage assets:
Tanks
Tank refrigeration units
Vacuum insulated tanks
Piping assets:
Flow meters
Pipes:
Carbon steel
Stainless steel
Pipelines
Valves
Platform scales
Pumps:
Cryogenic pumps
Liquid carbon dioxide (CO2) pumps
Other pumps
Safety assets:
Fire control and alarm assets (see Table B)
Gas leakage monitors:
Fixed
Portable
Basic organic chemical manufacturing
(18120)
ASSET
Chemical manufacturing plant (not listed elsewhere):
General plant
Organic peroxides explosion (cell block)
Ethanol manufacturing assets:
Cooking assets:
Filters and strainers
Flash tanks
Jet cookers
Liquefaction tanks (including cook tubes and
slurry tanks)
Meal mixers
Distillation and purification assets:
Distillation columns
Molecular sieve adsorption systems
(incorporating condensers, control systems,
coolers, heaters, molecular sieves, pumps, tanks
and vacuum equipment)
Reboilers
Side stream strippers
Taxation Ruling TR 2022/1
LIFE (YEARS)
131/3
20
1 Jan 2001
1 Jan 2001
15
20
10
20
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
25
25
*
*
1 Jul 2012
1 Jul 2012
20
20
*
*
1 Jul 2012
1 Jul 2012
Page 117 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Basic organic chemical manufacturing
(18120)
ASSET
Feedstock handling and storage assets:
Grain assets:
Cleaning assets (including magnetic
separators, screeners and sieves)
Conveyor belt weighers
Conveyors (including belt, drag and screw
conveyors, bucket and rake elevators and
chutes)
Hoppers (including weigh hoppers)
Milling machines (including hammer and
roller mills)
Silo aerators
Silos
Starch tanks
Molasses assets:
Dam covers
Dam liners
Dams
Pipelines (incorporating fittings and valves)
Receival station control systems
Receival troughs (incorporating protective
cladding, rails and roofing)
Tanks
Fermentation assets:
Chillers
Fermentation tanks
Scrubbers
Yeast propagation vessels
Yeast recovery assets (molasses feedstock):
Centrifugal separators
Filtering assets (including feed tanks, filtering
vessels and hydrocyclone systems)
Hoppers, mixing tanks and storage tanks
Stillage assets:
Distillers grain assets:
Centrifugal decanters
Conveyors
Cooling assets for dried distillers grain
(including blowers and fans, chillers, ducting
and other cooling assets)
Evaporators
Mixers
Rotary drum dryers
Stillage and syrup tanks
Dunder and stillage assets (molasses
feedstock):
Conveyors and hoppers for fertiliser
additives
Dam covers
Dams
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2012
15
15
*
*
1 Jul 2012
1 Jul 2012
25
20
*
*
1 Jul 2012
1 Jul 2012
15
30
25
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
12
20
40
25
10
40
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
30
*
1 Jul 2012
20
30
20
20
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
20
*
*
1 Jul 2012
1 Jul 2012
25
*
1 Jul 2012
15
15
20
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
25
15
20
25
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
12
40
*
*
1 Jul 2012
1 Jul 2012
Page 118 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Basic organic chemical manufacturing
(18120)
ASSET
Pipelines (incorporating fittings and valves)
Tanks (including fertiliser additive mixing and
buffer tanks)
Support and other assets:
Additive dosing systems (including pipes, pumps
and tanks):
Plastic
Other
Air compression assets:
Air compressors
Air drying and filtering systems
Air receivers
Blowers and fans
Boilers
Control system assets:
Control cabinets and panels, programmable
logic controllers (PLCs), switchgear and
variable speed drives (VSDs)
System monitoring assets (including
instrumentation and sensors and transmitters
for level, pressure, speed and temperature
measurement)
Cooling towers
Dust collection systems (including baghouses,
cyclones and other dust collection assets)
Heat exchangers (excluding column reboilers)
Laboratory assets:
Analysers
Other laboratory equipment (including
autoclaves, centrifuges, drying ovens, fume
cupboards and UV sterilisers)
Piping assets:
Flow meters
Pipes
Valves
Pumps
Safety assets:
Fire control and alarm assets – see Table B
Gas detectors:
Fixed
Portable
Tanker filling assets:
Automated dispensing systems
Automatic tank gauges
Fire protection systems (incorporating
auxiliary monitors, fire and UV detectors, fire
indicator panels, fire retardant lines and foam
storage tanks)
Hoses
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
25
20
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
5
20
*
*
1 Jul 2012
1 Jul 2012
15
12
20
20
20
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
20
20
*
*
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
10
10
*
*
1 Jul 2012
1 Jul 2012
10
25
10
15
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
4
*
*
1 Jul 2012
1 Jul 2012
10
10
15
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
2
*
1 Jul 2012
Page 119 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Basic organic chemical manufacturing
(18120)
ASSET
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2012
7
10
*
*
1 Jul 2012
1 Jul 2012
15
20
*
*
1 Jul 2012
1 Jul 2012
30
25
25
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
20
25
*
*
1 Jul 2012
1 Jul 2012
25
40
12
20
15
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
25
*
1 Jul 2013
20
*
1 Jul 2013
20
*
1 Jul 2013
30
*
1 Jul 2013
25
25
25
25
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
Loading and unloading arms (incorporating
balance mechanisms, couplers, drop hoses
and swivels)
Meters and metering systems
Overfill protection systems
Tanks:
Chemical tanks (including clean–in-place
(CIP) tanks):
Plastic
Other
Ethanol and petroleum tanks:
Stainless steel
Other
Water tanks (including condensate collection
tanks)
Vapour condensers
Waste water treatment assets:
Aerators
Biogas system assets (excluding effluent pond
covers)
Digester/aeration tanks
Effluent channels and ponds
Pond covers
Pond liners
Water filtration assets (including ion exchange
assets and reverse osmosis assets)
Weighbridges
Basic inorganic chemical manufacturing
(18130)
ASSET
Ammonia manufacturing assets:
Air and gas reforming and separation assets:
Adsorption systems (including pressure and
thermal swing)
Carbon dioxide (CO2) absorption systems
(incorporating absorber and stripping columns,
flash drums, heat exchangers, piping, pumps
and tanks)
Cryogenic separation process assets:
Air cooling and drying assets (excluding
adsorption systems shown above)
Cold boxes (incorporating cryogenic
distillation columns, expansion valves, heat
exchangers, piping, separators and vacuum
insulated enclosures)
Desulphurisers
Methanators
Pre-heaters (for air and gas feedstock)
Pre-reformers
Taxation Ruling TR 2022/1
Page 120 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Basic inorganic chemical manufacturing
(18130)
ASSET
LIFE (YEARS)
REVIEWED
Primary reformers
Secondary reformers
Shift converters (high and low temperature)
Compressor assets:
Air filtering units (incorporating filters and
housing filters)
Blowers and compressors (incorporating
drives)
Conversion and liquefaction assets:
Ammonia converters
Chillers, condensers, flash drums, receivers
and separators
Purge gas recovery systems (incorporating
heat exchangers, membranes, packing, piping
pumps and vessels)
Distribution, handling and storage assets:
Ammonia bullet tanks (including storage and
surge tanks)
Ammonia deluge and vapour suppression
systems
Ammonia pipelines (incorporating fittings and
valves)
Ammonia pumps
Ammonia storage tank refrigeration systems
(incorporating compressors, condensers, flash
drums and receivers)
Ammonia storage tanks
Ammonia vapour scrubber systems
ISOtainers and portable tanks
Loading arm systems – marine
Rail and road tank filling assets:
Breakaway couplings
Filling hoses
Loading arm systems
Gas pipelines (incorporating fittings and valves)
Heat exchangers:
Process gas
Waste heat boilers
Support assets:
Air compression assets (for industrial air and
instrument air):
Air compressors (incorporating air drying
and filtering assets)
Air receivers
Blowers and fans (generally)
Boiler assets:
Boilers
Deaerators
Economisers
Steam drums
Chemical storage tanks:
20
25
25
*
*
*
DATE OF
APPLICATION
1 Jul 2013
1 Jul 2013
1 Jul 2013
25
*
1 Jul 2013
25
*
1 Jul 2013
25
25
*
*
1 Jul 2013
1 Jul 2013
25
*
1 Jul 2013
30
*
1 Jul 2013
30
*
1 Jul 2013
30
*
1 Jul 2013
15
20
*
*
1 Jul 2013
1 Jul 2013
30
25
15
25
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
10
10
30
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
20
*
*
1 Jul 2013
1 Jul 2013
15
*
1 Jul 2013
20
20
*
*
1 Jul 2013
1 Jul 2013
25
25
25
25
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
Taxation Ruling TR 2022/1
Page 121 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Basic inorganic chemical manufacturing
(18130)
ASSET
Polyethylene (PE)
Other
Control system assets:
Control cabinets and panels, program logic
controllers (PLCs), switchgear and variable
speed drives (VSDs)
System monitoring assets (including
instrumentation and sensors and transmitters
for level, pressure, speed and temperature
measurement)
Cooling towers
Electricity supply assets:
Emergency supply assets – see Table B
Power supply assets, emergency or standby
Steam turbine generators
Other electricity supply assets – see Table A
Electricity supply (26110 to 26400)
Emission control assets:
Flare tips
Silencers
Stacks (exhaust, vent and flare)
Fire control and alarm systems:
Fire fighting systems (incorporating hose
boxes, hydrants and ring mains)
Other fire control and alarm assets – see
Table B Fire control and alarm assets
Gas detectors:
Fixed
Portable
Heat exchangers (not specified elsewhere)
Laboratory assets:
Analysers
Other laboratory equipment (including
centrifuges, drying ovens, fume cupboards etc)
Overhead cranes
Piping assets:
Flow meters
Pipes and fittings
Valves
Pumps:
Boiler feedwater and cooling water pumps
Dosing pumps
Other pumps (not specified elsewhere)
Safety showers and eye wash stations
Water storage and treatment assets:
Clarifiers and settling tanks
Dam and pond liners
Dams and effluent ponds
Ion exchange systems
Reverse osmosis systems
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
12
20
*
*
DATE OF
APPLICATION
1 Jul 2013
1 Jul 2013
10
*
1 Jul 2013
10
*
1 Jul 2013
20
*
1 Jul 2013
25
*
1 Jul 2013
10
20
20
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
30
*
1 Jul 2013
10
4
20
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
10
*
*
1 Jul 2013
1 Jul 2013
25
*
1 Jul 2013
10
25
10
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
5
15
20
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
20
40
20
15
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
Page 122 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Basic inorganic chemical manufacturing
(18130)
ASSET
Water storage tanks:
Polyethylene (PE)
Other
Weighbridges
Ammonium nitrate manufacturing assets:
Ammonia handling and storage assets – see above
in Ammonia manufacturing assets, distribution,
handling and storage assets
Ammonium nitrate prill manufacturing assets:
Coating, cooling, drying and screening assets:
Bulk flow coolers
Chilling systems (incorporating chillers,
ducting and piping)
Coating product tanks
Fluid bed coolers
Rotary drum machines (including coaters,
coolers, driers and granulators)
Screeners
Distribution, handling and storage assets:
Bagging machines
Conveyor belt weighers
Conveyors and elevators
Load out bins/silos
Reclaim hoppers
Scales
Prill tower blowers and fans
Prill towers (incorporating head tanks and lifts)
Scrubber systems (incorporating ducting, fans,
scrubbers and tanks)
Ammonia nitrate solution manufacturing assets:
Evaporation assets:
Condensate tanks, flash drums and
separators
Evaporators
Neutralisers
Pipe reactors (titanium)
Remelt and solution storage tanks
(incorporating heating coils and stirrers)
Solution filters
Solution pumps
Nitric acid manufacturing assets:
Ammonia liquid filtering vessels (incorporating
filters)
Ammonia vapour filtering vessels (incorporating
filters)
Ammonia/air mixers
Compressor assets:
Air filtering units (incorporating housing and
filters)
Compressors (incorporating drives)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
25
20
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
20
*
*
1 Jul 2013
1 Jul 2013
25
20
20
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
*
1 Jul 2013
15
15
15
25
20
15
20
25
20
*
*
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
*
1 Jul 2013
20
25
3
25
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
15
*
*
1 Jul 2013
1 Jul 2013
25
*
1 Jul 2013
20
*
1 Jul 2013
20
*
1 Jul 2013
25
*
1 Jul 2013
25
*
1 Jul 2013
Page 123 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Basic inorganic chemical manufacturing
(18130)
ASSET
LIFE (YEARS)
REVIEWED
Tail gas expanders
Conversion and absorption assets:
Absorber columns (including bleachers)
Catalyst filters
Converters
Cooler condensers:
Zirconium
Other
Nitric acid heaters:
Zirconium
Other
Nitric acid pumps
Nitrous oxide (NOx) abaters
Weak acid tanks
Heat exchangers:
Air coolers and heaters
Ammonia vapourisers
Gas coolers and heaters
Superheaters
Waste heat boilers
Nitric acid storage assets:
Scrubbers
Tanks
Support assets – see above in Ammonia
manufacturing assets, support assets
Chemical manufacturing plant (not listed elsewhere):
General plant
Salt manufacturing and refining assets:
Air compressors – see Table B Air compression
assets: Air compression assets generally (including
air compressors, air dryers and air receivers)
Augers
Automated packing machines
Bagging machines
Bag sewers – see Table B Packaging machines: Bag
sewers
Bag stackers
Belt weighers
Blow moulders
Bucket elevators
Centrifuges
Conveyors
Crushers
Cyclones
Dust extraction systems
Forklifts – see Table B Forklifts
Kilns
Labelling machines (including date printers)
Metal detectors
25
*
DATE OF
APPLICATION
1 Jul 2013
25
25
25
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
25
10
*
*
1 Jul 2013
1 Jul 2013
20
10
15
25
30
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
25
20
20
15
20
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
25
*
*
1 Jul 2013
1 Jul 2013
Taxation Ruling TR 2022/1
131/3
1 Jan 2001
10
20
10
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
15
15
15
10
12
15
25
15
5
*
*
*
*
*
*
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
20
5
10
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
Page 124 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Basic inorganic chemical manufacturing
(18130)
ASSET
LIFE (YEARS)
REVIEWED
Motor control centres
Net weighers
Pallet wrappers – see Table B Packaging machines:
Wrapping machines (including pallet wrappers, shrink
wrappers, stretch wrappers and strapping machines)
Platform scales
Ribbon mixers
Roller mills
Rotary valves
Salt flake growing tanks
Salt hoppers
Sizing screen machines
Slurry lines
Wash plant pumps
Wash plants (removable)
Weigh feeders
Sulphuric acid plant:
Acid chambers (irrespective of raw material used)
Plant:
Where pyrites used in manufacture of the acid
Where natural sulphur (brimstone) so used
20
5
*
*
DATE OF
APPLICATION
1 Jul 2022
1 Jul 2022
10
15
15
15
15
15
15
10
15
20
10
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
20
1 Jan 2001
10
131/3
1 Jan 2001
1 Jan 2001
Fertiliser manufacturing
(18310)
ASSET
LIFE (YEARS)
Fertiliser manufacturing plant (excluding ammonia
manufacturing assets and ammonium nitrate
manufacturing assets listed in Table A Basic inorganic
chemical manufacturing (18130))
REVIEWED
20
DATE OF
APPLICATION
1 Jan 2001
Human pharmaceutical and medicinal product manufacturing
(18410)
ASSET
Laboratory assets:
Bench top autoclaves
Incubators
Laboratory analysers (including coagulators, carbon
analysers, colour readers, gas chromatographs, high
performance liquid chromatographs (HPLCs), and
spectrophotometers)
Particle sizers
Packaging assets:
Accumulators
Batch, barcode, label, and volume readers
Blister pack packaging machines
Blow-fill-seal (BFS) machines
Bottle and vial inverters and blowers
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
6
5
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
5
*
1 Jan 2004
10
10
10
12
10
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
Page 125 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Human pharmaceutical and medicinal product manufacturing
(18410)
ASSET
Bottle and vial unscramblers
Bundlers and bundle packing machines
Cappers and sealers (including tamper proof
sealers)
Cartoners
Check weighers
Cream, liquid and powder filling and sealing
machines (including bag, bottle, syringe and tube
fillers and sealers)
Desiccant and cotton wool depositors/inserters
Dropper and leaflet inserters
Flaming stations
Flow wrappers and shrink wrappers
Ink jet batch label printers
Labelling machines
Palletisers
Pinhole inspectors
Robotic pick and place packaging machines
Sleevers
Tablet/capsule fillers, feeders and counters
Production assets:
Autoclaves (for terminal sterilisation)
Drying ovens
Encapsulators
Fluid bed dryers
Granulators and mixer/granulators
Homogenisers
Intermediate bulk containers, bins and vessels
(including instruments, pipes, pumps and valves)
used to hold and transfer formulations during
various stages of production
Metal detectors
Mixers and blenders (including cream, liquid,
powder, and syrup mixers and blenders)
Sizing mills
Tablet and capsule coating machines, coating
drums and coating pans
Tablet dedusters
Tablet presses
Vibrating sieves
Raw material storage and dispensing assets:
Demountable strong rooms
Dispensing booths and associated air filtration
systems
Laminar flow benches and biohazard cabinets
Safes
Weighing scales
Scientific medical and pharmaceutical research assets –
see Table A Scientific research services (69100)
Services:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
10
10
*
*
*
DATE OF
APPLICATION
1 Jan 2004
1 Jan 2004
1 Jan 2004
10
10
12
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
10
10
10
10
7
10
10
10
10
10
10
*
*
*
*
*
*
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
10
10
10
12
12
7
10
*
*
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
10
10
*
*
1 Jan 2004
1 Jan 2004
10
12
*
*
1 Jan 2004
1 Jan 2004
10
10
10
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
20
10
*
*
1 Jan 2004
1 Jan 2004
8
20
10
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
Page 126 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Human pharmaceutical and medicinal product manufacturing
(18410)
ASSET
LIFE (YEARS)
REVIEWED
10
10
*
*
Air filtration systems
Water purification plant
DATE OF
APPLICATION
1 Jan 2004
1 Jan 2004
Cleaning compound manufacturing
(18510)
ASSET
LIFE (YEARS)
REVIEWED
131/3
Boot and shoe polish manufacturing plant
DATE OF
APPLICATION
1 Jan 2001
Explosive manufacturing
(18920)
ASSET
LIFE (YEARS)
REVIEWED
131/3
Explosives manufacturing and chemical plant (excluding
ammonia manufacturing assets and ammonium nitrate
manufacturing assets listed in Table A Basic inorganic
chemical manufacturing (18130))
DATE OF
APPLICATION
1 Jan 2001
Other basic chemical product manufacturing n.e.c.
(18990)
ASSET
LIFE (YEARS)
Eucalyptus oil plant:
Stills (coolers)
Tanks
REVIEWED
40
40
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Polymer film and sheet packaging material manufacturing
(19110)
ASSET
Extrusion assets:
Extruder dies
Extruders and co-extruders (incorporating barrels,
screws, towers and treatment units, but excluding
dies)
Heat exchangers
Laminating machines
Packaging assets:
Labelling machines
Palletisers
Wrapping machines (including shrink and stretch
wrappers)
Pouch and bag making machines
Printing assets – see Table A Printing (16110)
Racking machines
Recycling machines
Resin preparation assets (including hoppers
mixers/blenders and weigh batchers)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
20
*
*
1 Jul 2014
1 Jul 2014
15
20
*
*
1 Jul 2014
1 Jul 2014
7
12
10
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
10
*
1 Jul 2014
25
10
15
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
Page 127 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Polymer film and sheet packaging material manufacturing
(19110)
ASSET
LIFE (YEARS)
REVIEWED
Slitting machines and perforation units
Support assets:
Air compressors and receivers
Boilers
Control system assets (including control cabinets and
panels, programmable logic controllers (PLCs),
switchgear and variable speed drives (VSDs))
Jib cranes
Laboratory assets:
Generally
Laboratory analysers
Silos
Vacuum transfer system assets (incorporating blowers,
ductwork, fans and pumps)
15
*
DATE OF
APPLICATION
1 Jul 2014
15
20
10
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
15
*
1 Jul 2014
15
10
25
10
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
Rigid and semi-rigid polymer product manufacturing
(19120)
Agglomerators, shredders, granulators and grinders
Air compressor systems (incorporating compressor,
drier and receiver) – see Table B Air compression
assets generally (including air compressors, air dryers
and air receivers)
Annealing ovens
Bagging and de-bagging machines
Bandsaws
Bending machines
Bins
Blow moulding machines
Boilers – see Table B Boilers
Chilled water plant (incorporating chiller, pipes, pumps
etc)
Control system assets – see Table B Control systems
and control system assets (including control cabinets
and panels, instruments, programmable logic
controllers (PLCs), sensors, switchgear telemetry and
variable speed drives (VSDs))
Conveyor systems (including framework)
Cooling towers
Die carts
Driers (pellet or resin)
Drop testers and strength testers
Extruder dies:
Foamed polyethylene (PE) or extruded polystyrene
extruder dies
Generally
Extruders:
Foamed polyethylene (PE) or extruded polystyrene
extruders
Generally
Flange makers (pipes) and belling machines
Taxation Ruling TR 2022/1
10
*
1 Jul 2016
25
15
10
10
10
13
*
*
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
12
*
1 Jul 2016
15
15
15
10
16
*
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
10
*
1 Jul 2016
12
*
1 Jul 2016
10
*
1 Jul 2016
13
10
*
*
1 Jul 2016
1 Jul 2016
Page 128 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Rigid and semi-rigid polymer product manufacturing
(19120)
Forklifts – see Table B Forklifts
Granule transfer assets (including feeders, loaders, and
vacuum transfer systems)
Heat exchangers
Hydraulic power packs
Hydraulic presses
Injection moulding machines (incorporating hydraulic
power packs but excluding moulds):
Expanded polystyrene and expanded
polypropylene moulding machines
Generally
Laboratory assets:
Generally
Laboratory analysers
Lifting platforms (including scissor lifts)
Moulds:
Expanded polystyrene and expanded
polypropylene moulds
Generally
Mould heaters, die heaters and coolers
Offset rollers, hot stamping machines, ink jet coders
and printers and indent printers
Overhead gantry cranes – see Table B Cranes (gantry
and overhead)
Palletisers – see Table B Packaging assets, palletisers
and depalletisers
Pipe cutters
Pipe winders
Pits
Plastic welders
Polystyrene pre-expanders
Pullers/haul-offs/haul-throughs/Caterpillar pullers
Pumps (including hydraulic, water and vacuum)
Punch machines
Racking
Rainwater collection systems (incorporating pipes,
tanks, and pumps)
Resin preparation assets (including hoppers,
mixers/blenders, and batch weighing)
Robot control pendants
Robots – see Table B Robots (industrial)
Safety fencing
Screen changers
Silos:
Bag silos for expanded polystyrene beads
Generally – see Table B Silos
Splitting/skiving machines
Transformers
Trimming machines
Water baths/tanks, spray tanks, vacuum cooling
Water tanks
Taxation Ruling TR 2022/1
10
*
1 Jul 2016
15
12
10
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
10
*
1 Jul 2016
13
*
1 Jul 2016
15
10
15
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
4
*
1 Jul 2016
8
10
5
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
10
12
15
9
10
10
8
5
20
15
*
*
*
*
*
*
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
15
*
1 Jul 2016
5
*
1 Jul 2016
15
12
*
*
1 Jul 2016
1 Jul 2016
10
*
1 Jul 2016
9
20
12
15
15
*
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
Page 129 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Adhesive manufacturing
(19150)
ASSET
LIFE (YEARS)
REVIEWED
131/3
Gelatine and glue manufacturing plant
DATE OF
APPLICATION
1 Jan 2001
Paint and coatings manufacturing
(19160)
ASSET
LIFE (YEARS)
Ink factory plant
Paint and coatings manufacturing assets:
Air compressors
Bead mills
Bulk storage tanks
Control system assets
Disperser and mixer motors
Dispersers
Dust collectors and fume extracting assets
(including bag dust collectors, blowers, cyclones
and fans)
Filling and packing assets:
Conveyors
Denesters
Filling machines
Filtration assets
Labellers (including laser coders and label
applicators)
Printers
Robotic palletisers
Wrappers
Gantry cranes
Hoists
Mixers
Paint tinting and colour blending machines (manual
and automatic)
Piping assets:
Manifolds
Meters
Piping
Pumps
Racking:
External
Internal
Scales
Spray booths
Testing assets:
Air conditioning assets (including room units
and split systems)
Gloss meters
Ovens
Spectrometers
Viscometers
20
Taxation Ruling TR 2022/1
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
10
20
25
10
15
20
20
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
15
10
15
15
7
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
7
10
10
25
10
20
7
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2014
20
10
25
10
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
15
20
10
15
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
8
*
1 Jul 2013
10
15
10
10
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
Page 130 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Paint and coatings manufacturing
(19160)
ASSET
LIFE (YEARS)
REVIEWED
10
*
Vacuum lifters
DATE OF
APPLICATION
1 Jul 2013
Natural rubber product manufacturing
(19200)
ASSET
LIFE (YEARS)
Rubber manufacturers’ plant:
Moulds
Process plant
REVIEWED
5
131/3
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Glass and glass product manufacturing
(20100)
ASSET
Container glass and flat (float) glass manufacturing
assets:
Ancillary assets:
Blowers and fans
Conveyors generally (including bottle conveyors,
bucket elevators, pallet transport conveyors and
pneumatic conveyors)
Ducting, pipes and piping
Steelwork structures (including gantries,
platforms and walkways)
Vacuum pumps:
Liquid ring pumps
Oil sealed pumps
Annealing lehrs
Batch house assets:
Cullet handling and return assets:
Cullet crushers
Scraping conveyor systems:
Container glass
Flat glass
Other assets (including batch conveyors, batch
mixers, bins, hoppers and weigh hoppers)
Silos
Coating assets (cold and hot end)
Control systems (excluding personal computers)
Flat glass ribbon cutting assets (including cross
cutters, longitudinal cutters and snap rolls)
Float baths
Forehearths
Forming machines (incorporating shearing and
distribution systems)
Glass furnace assets:
Batch chargers
Exhaust stacks:
Brick lined
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
25
25
*
*
1 Jul 2008
1 Jul 2008
40
40
*
*
1 Jul 2008
1 Jul 2008
10
20
25
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
25
*
1 Jul 2008
12
25
25
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
40
12
10
25
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
25
12
12
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
12
*
1 Jul 2008
40
*
1 Jul 2008
Page 131 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Glass and glass product manufacturing
(20100)
ASSET
LIFE (YEARS)
REVIEWED
Steel
Furnace support assets (including bubbler
systems and electro boost systems)
Furnace tanks
Regenerators and recuperators
Glass product handling and packaging assets
(including case packers, flat glass lifters and
stackers, palletisers, strapping machines, shrink
wrappers, stretch wrappers and trolley shuttle cars)
Inspection assets
Lehr stackers
Moulds
Glass product manufacturing assets:
Automotive glass product manufacturing assets:
CNC controlled edgers and grinders
CNC controlled scorers and cutters
Inspection assets:
Automotive laminated glass product
inspection assets (including automated
distortion checking assets and conveyors)
Automotive toughened glass product
inspection assets (including thermal imaging
testing assets)
Post-processing assets used in automotive
laminated glass production and toughened
glass production processes:
Automated back window soldering units
Others (including conveyor handling assets,
encapsulation presses, hot melt adhesive
applicators, robots and tooling)
CNC machines
Control systems (excluding personal computers)
Cutting tables:
Automated cutting and break-out tables
Laminated glass cutting tables
Manual cutting tables (including air float tables)
Digital printing assets:
Digital printers
Dryers
Double glazing assets (including butyl coating
machines, conveyors, presses, sealing machines
and spacer robots)
Drilling and/or milling machines (including horizontal
and vertical drilling machines)
Edgers:
Arrissing machines
Horizontal double edgers
Straight line edgers and bevellers
Glass handling and storage assets:
Automated loaders and unloaders (used with
automated cutting tables, laminating lines,
toughening lines etc)
12
12
*
*
DATE OF
APPLICATION
1 Jul 2008
1 Jul 2008
12
12
12
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
12
2
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
15
*
*
1 Jul 2009
1 Jul 2009
15
*
1 Jul 2009
10
*
1 Jul 2009
10
15
*
*
1 Jul 2009
1 Jul 2009
7
10
*
*
1 Jul 2009
1 Jul 2009
10
10
15
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
5
121/2
15
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
*
1 Jul 2009
8
10
7
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
*
1 Jul 2009
Taxation Ruling TR 2022/1
Page 132 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Glass and glass product manufacturing
(20100)
ASSET
Bulk glass handling assets:
Straddle carriers
Vertical glass handlers (sideloaders, tuning
forks)
Cranes (gantry and overhead)
Racks (including A-frame racks, hydraulic
concertina racks and freefall racks)
Steel grabs
Trolleys
Vacuum lifters and scissor grabs
Vertical masts and other elevating work
platforms – see Table A Rental and hiring
services (except real estate) (66110 to 66400),
Elevating work platforms (EWPs)
Glass laminating assets (including assembly clean
room assets, autoclaves, heaters, laminating lehr
furnaces, ovens, pre-presses, presses and vacuum
bag furnaces)
Glass toughening (tempering) assets:
Furnaces and quenches used in toughening,
bending/toughening and bending/slumping
Heat soaking ovens
Glass washing machines
Plastic film applicators (spotstick machines)
Screen printing assets – see Table A Printing
(16110)
Support assets:
Air compressors
Boilers
Waterjet cutting machines
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
17
*
*
1 Jul 2009
1 Jul 2009
25
20
*
*
1 Jul 2014
1 Jul 2009
12
7
8
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
15
*
1 Jul 2009
20
*
1 Jul 2009
20
10
8
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
20
20
10
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2009
Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to
09190) sub-category
Ceramic product manufacturing
(20210 to 20290)
ASSET
Clay brick and paver manufacturing assets:
Box feeders
Control systems
Conveyors
Cutters
De-hackers (excluding robots)
Dryers
Extruders
Kiln/dryer car cable hauler system assets
(incorporating cable, gearbox, pulling wheels and
motors)
Kiln/dryer/transfer car track work
Kiln/dryer cars
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
10
20
15
20
25
15
10
*
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
12
10
*
*
1 Jul 2011
1 Jul 2011
Page 133 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to
09190) sub-category
Ceramic product manufacturing
(20210 to 20290)
ASSET
LIFE (YEARS)
REVIEWED
20
10
20
15
10
20
131/3
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jan 2001
1 Jan 2001
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2011
20
20
*
*
1 Jul 2011
1 Jul 2011
25
*
1 Jul 2011
20
15
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
20
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
*
1 Jul 2011
20
*
1 Jul 2011
20
25
*
*
1 Jul 2011
1 Jul 2011
25
*
1 Jul 2011
20
*
1 Jul 2011
25
*
1 Jul 2011
20
*
1 Jul 2011
Kilns
Robots
Setting assets (excluding robots)
Transfer cars
Wrapping and strapping machines
Pottery plant
Rapid fire shuttle kilns (used in the manufacture of
ceramic tiles)
Cement manufacturing
(20310)
ASSET
Cooling assets:
Air to air coolers
Evaporation coolers:
Cement coolers
Conditioning towers (incorporating spray
systems)
Grate coolers (incorporating grate conveyor and
quenching fans)
Drying assets:
Fluid bed dryers
Hot gas generators
Rotary dryers
Electrical installation assets (including cabling):
Power generators
Switchboards
Transformers
Emissions control assets:
Dedusting fans
Particulate filtering assets (excluding filter units
incorporated in kiln bypass systems):
Bagfilter systems (incorporating housing and
filters)
Electrostatic precipitators
Stacks (excluding stacks incorporated in kiln bypass
systems)
Milling assets (used for raw material and cement milling
including gearbox and drives):
Ball mills (including dryer systems and
separators/classifiers where incorporated in the mill)
Hammer mills (including dryer systems and
separators/classifiers where incorporated in the mill)
Roller mills (vertical) (including dryer systems and
separators/classifiers where incorporated in the mill)
Roller presses
Taxation Ruling TR 2022/1
Page 134 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Cement manufacturing
(20310)
LIFE (YEARS)
REVIEWED
Separators/classifiers (including single and multi
cyclones)
Preheat and clinker production assets:
Cyclone preheaters (incorporating tower structure,
lifts, cyclones, precalciners, ducts, inlet chambers
and meal pipes)
15
*
DATE OF
APPLICATION
1 Jul 2011
20
*
1 Jul 2011
Kilns (incorporating kiln shell, inlet chamber, roller
stations, thrust unit, kiln hood, burner and drive)
25
*
1 Jul 2011
Kiln bypass systems (incorporating bypass ducts,
heat exchangers, spray towers, filter units, ID fans
and stacks)
Kiln guns
Kiln shell scanners
Quarrying assets:
Construction material mining assets – see Table A
Construction material mining (09110 to 09190)
Scrapers
Storage, handling and packing assets:
Conveyor systems (mechanical and pneumatic
types incorporating structures, moving media,
gearboxes, motors, fans, feeders, flowgates, feed
valves and weighers):
Mechanical:
Belt, screw, drag chain, apron/pan conveyors
Bucket elevators
Pneumatic:
Air lift elevators
Air slides
Hoppers, bins and tanks
Packaging assets:
Packing/bagging machines
Palletisers
Wrappers
Pressure vessels (other than air/shock blast units)
Silos:
Concrete, generally
Concrete (used for gypsum or wetslag, or at
port facilities)
Steel, generally
Steel (used for gypsum or wet slag, or at port
facilities)
Stockpile assets:
Reclaim tunnels
Reclaimers
Stackers
Unloading/loading assets:
Bulk loading devices (including loading spouts
and telescopic chutes)
Railcar and truck unloaders (including pump
unloading and vacuum pressure unloading
systems)
10
*
1 Jul 2011
5
10
*
*
1 Jul 2011
1 Jul 2011
7
*
1 Jul 2011
15
20
*
*
1 Jul 2011
1 Jul 2011
15
15
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
15
10
25
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
50
40
*
*
1 Jan 2004
1 Jan 2004
30
20
*
*
1 Jan 2004
1 Jan 2004
25
25
25
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
*
1 Jul 2011
20
*
1 Jul 2011
ASSET
Taxation Ruling TR 2022/1
Page 135 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Cement manufacturing
(20310)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2011
10
*
1 Jul 2011
15
8
10
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
20
15
15
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
8
*
1 Jul 2011
5
5
*
*
1 Jul 2011
1 Jul 2011
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
10
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
*
1 Jul 2011
5
20
*
*
1 Jul 2011
1 Jul 2011
15
10
20
20
10
15
20
20
*
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
Ship unloading/loading assets – see Table A
Water transport and support services (48100 to
48200 and 52110 to 52190)
Weighbridges
Support assets:
Air compression assets:
Packaged air compressors (compressor, drier
and receiver in one integrated unit)
Other air compressor systems
Air/shock blast units
Control systems (process and safety control
systems incorporating PLCs, cabling, monitors,
sensors and switchgear, but excluding software)
Cranes
Hoists
ID (induced draught) fans
Pumps
Testing equipment:
Generally (including spectrometers, gas
chromatographs, titrators, calorimeters, laser
granulometers, photometers, moisture
analysers, drying ovens)
Raw material analysers
XRF/XRD analysers
Plaster product manufacturing
(20320)
ASSET
Plasterboard and cornice manufacturing assets:
General:
Bins
Control systems
Conveyors (including belt conveyors, belt
stacker conveyors, bucket elevators and screw
conveyors)
Dust collection assets (including bag dust
collectors, blowers, cyclones and fans)
Dust detectors
Fans/blowers (excluding blowers used with hot
pits)
Feeders
Flow meters
Hoppers
Lump breakers
Pumps
Rotary valves
Silos (steel)
Tanks
Plaster milling assets:
Taxation Ruling TR 2022/1
Page 136 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Plaster product manufacturing
(20320)
ASSET
LIFE (YEARS)
REVIEWED
Bulk bag handling assets
Calciners
Grinding/hammer mills
Heat generators
Hot pits:
Blowers
Vessels
Stucco coolers
Plasterboard/cornice plant assets:
Chillers (volumetric air-cooled)
Dry end handling assets (including bookers,
cascades, conveyors and stackers)
Dryers
Dunnage assets used to make dunnage
Forming line assets (including belt conveyors
and roller conveyors)
Forming plates
Forming station assets (excluding forming
plates and pin mixers)
Hydropulpers
Knives (used for plasterboard or cornice)
Paper and tape assets (including creasers,
magazines, splicing assets, tape rollers, tension
stations and unwinders)
Pin mixers
Printers
Start-up pullers (used for cornice)
Wet-end-transfer assets (including conveyors,
dryer in-feeds, turners)
20
20
20
15
*
*
*
*
DATE OF
APPLICATION
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
12
20
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
20
*
*
1 Jul 2011
1 Jul 2011
25
25
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
20
*
*
1 Jul 2011
1 Jul 2011
25
25
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
13
5
20
20
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
Ready-mixed concrete manufacturing
(20330)
ASSET
Air compressors
Air dryers
Bins (including weigh bins, but excluding concrete bins)
CCTV systems
Cement tankers (incorporating tank and trailer) – see
Table B Motor vehicles and trailers, trailers having a
gross vehicle mass greater than 4.5 tonnes
Chillers
Control systems
Conveyors
Dust extraction systems
Fuel storage assets:
Card reading systems
Dispensers (incorporating electronic circuitry, hoses,
LCD displays, meters and nozzles)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
10
15
5
*
*
*
*
DATE OF
APPLICATION
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
15
10
20
15
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
6
10
*
*
1 Jul 2014
1 Jul 2014
Page 137 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Ready-mixed concrete manufacturing
(20330)
ASSET
LIFE (YEARS)
REVIEWED
10
25
15
15
10
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
30
10
*
*
1 Jul 2014
1 Jul 2014
10
8
*
*
1 Jul 2014
1 Jul 2014
5
*
1 Jul 2014
10
*
1 Jul 2014
20
3
8
5
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
12
15
15
15
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
5
10
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
25
15
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
5
*
1 Jul 2011
Pumps
Tanks
Hoppers (including weigh hoppers)
Mixers used in wet ready-mixed plants
Mobile concrete batching plants (incorporating bins,
conveyors, tanks, hoppers and trailers, but excluding
demountable plant)
Silos
Slump stands
Testing assets:
Concrete testers
Ovens
Truck transit mixers:
Mixers (incorporating barrel, chutes, frame and
hydraulic pumps)
Trucks – see Table B Motor vehicles and trailers
Volumetric concrete batching trucks:
Trucks – see Table B Motor vehicles and trailers
Volumetric concrete batching units (incorporating
bins, hoppers, mixing augurs and water tanks)
Waste water treatment assets:
Catchment and settlement ponds
Concrete slurry pumps
Polyethylene (PE) water tanks
Water pumps
Concrete product manufacturing
(20340)
ASSET
Concrete block, brick and paver manufacturing assets:
Batching and mixing assets:
Bins (excluding concrete bins)
Colour dosing assets
Colour tanks (incorporating stirrers)
Hoppers
Mixers
Block/brick/paver making assets:
Block/brick/paver making machines
Moulds
Splitters
Curing assets:
Boilers (including steam generators)
Drying chambers
Elevators/lowerators (including
loaders/unloaders)
Racks (excluding racks fixed to drying
chambers)
Taxation Ruling TR 2022/1
Page 138 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Concrete product manufacturing
(20340)
ASSET
Transfer car (incorporating finger cars) track
works
Transfer cars (incorporating finger cars)
General assets:
Control systems
Conveyors
Plates
Palletising and packaging assets:
Cubing assets (including cubers, doublers and
squeezers)
Robots
Wrapping and strapping machines
Concrete roof tile manufacturing assets:
Air compressors (rotary screw)
Applicator batching assets (including hoppers,
mixers and tanks, but excluding batching assets for
anti-scuff hot glue/max applicators and oil
applicators)
Applicators:
Anti-scuff hot glue/wax
General (including colour, sealer and sheen)
Oil (excluding oil tanks)
Bins
Control systems
Conveyors
Curing assets:
Boilers
Curing bays:
Concrete
Foam sandwich (incorporating insulated
panel walls, roof and doors)
Rackers/derackers (including loaders/unloaders)
Racks (used in curing bays)
Depalleters
Extruders
Hoppers
Mixers
Oil tanks
Packaging assets:
General (including collectors, compilers and
cranes)
Robots
Shrink wrappers
Strapping assets
Wrapping assets
Plates:
General
Trim (including plates used for barge and ridge
tiles)
Fibre cement building boards manufacturing assets:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jul 2011
15
*
1 Jul 2011
10
15
10
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
10
10
*
*
1 Jul 2011
1 Jul 2011
10
15
*
*
1 Jul 2012
1 Jul 2012
10
20
10
15
10
20
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
25
10
*
*
1 Jul 2012
1 Jul 2012
20
10
20
15
15
15
30
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
10
10
10
10
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
7
5
*
*
1 Jul 2012
1 Jul 2012
Page 139 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Concrete product manufacturing
(20340)
ASSET
Curing assets:
Autoclaves (incorporating rails)
Boilers
Chargers (including traversers)
Trackwork
Trolley chain hauling systems (incorporating
chains, gearboxes, motors and tappets)
Trolley transfer platforms (including
transversals)
Trolleys (including trucks) used inside and
outside autoclaves
Trolleys (including trucks) used only outside
autoclaves
Tunnels (including steamers)
Finishing line and packaging assets:
Applicators (including coating and sealing
applicators)
Drying tunnels (including heating ovens)
Machining assets (including sanding and
trimming assets)
Printers
Robots
General assets:
Air compressors (rotary screw)
Control systems
Conveyors
Dust collection assets
Oil tanks
Stackers/unstackers (including pilers/unpilers)
Steel templates
Manufacturing, trimming and pressing assets:
Cranes (used to load boards into presses and
unload boards from presses)
Guillotines
Hatschek machines (including tub machines)
Presses
Scrap return assets (including pulpers and
shredders)
Trimmers
Storage, preparation and mixing assets:
Ball mills
Batching vessels (including feeding vessels)
(excluding silica thickener vessels)
Classifiers (including cyclones)
Hoppers
Hydropulpers
Mixers
Refiners
Storage tanks (including silica thickener
vessels)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
30
20
15
20
15
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
10
*
1 Jul 2012
20
*
1 Jul 2012
25
*
1 Jul 2012
7
*
1 Jul 2012
10
15
*
*
1 Jul 2012
1 Jul 2012
5
10
*
*
1 Jul 2012
1 Jul 2012
10
10
20
20
30
15
7
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
20
25
20
15
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
25
20
*
*
1 Jul 2012
1 Jul 2012
15
20
20
15
20
25
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
Page 140 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Concrete product manufacturing
(20340)
ASSET
Prefabricated concrete product manufacturing assets:
Air compressors
Automated panel manufacturing assets:
Automated trowel machines (incorporating crane
and trowel)
Concrete distribution stations:
Distributors
Flying buckets
Hoppers
Curing chambers
Laser beam alignment systems
Pallet cleaning machines
Pallet receivable stands (excluding pallet
vibrating stands)
Pallet transport systems:
Pallet drive mechanisms (incorporating drive
units, motors, sensors and wheels)
Track work
Transversals (including continuous transfer
wagons)
Pallet vibrating stands
Pallets
Rack feeders
Shutter cleaning machines
Shutter transporting assets (including automated
roller conveyors)
Shutters
Turning machines (including flippers and tilting
assets)
Buckets (including kibbles, skips and tippers)
Casting tables
Concrete manufacturing assets:
Bins (excluding concrete bins)
Conveyors
Hoppers
Mixers
Concrete testers
Control system assets
Gantry cranes
Lifting gear (including chains, lugs and swivels)
Moulds
Pipe manufacturing assets:
Cage machines
Load testers
Moulds
Pallets
Pipe making machines
Prestressing assets
Shutter saws
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jul 2013
15
*
1 Jul 2013
10
10
15
25
10
15
20
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
10
*
1 Jul 2013
20
10
*
*
1 Jul 2013
1 Jul 2013
10
15
15
15
15
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
8
20
*
*
1 Jul 2013
1 Jul 2013
6
10
*
*
1 Jul 2013
1 Jul 2013
15
20
15
15
10
10
25
7
10
*
*
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
25
7
15
20
10
7
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
Page 141 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Concrete product manufacturing
(20340)
ASSET
LIFE (YEARS)
REVIEWED
7
4
10
30
*
*
*
*
Steel cutters and benders
Trowel machines
Work tables
Silos
Tile manufacturing plant (cement and concrete, but
excluding concrete roof tiles):
General plant
Pallets (aluminium used in extrusion process)
10
5
DATE OF
APPLICATION
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2012
1 Jan 2001
1 Jan 2001
Other non-metallic mineral product manufacturing
(20900)
ASSET
LIFE (YEARS)
REVIEWED
131/3
20
Monumental masons’ plant
Slate works plant
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Iron smelting and steel manufacturing
(21100)
ASSET
Assets used in common in iron smelting and steel
manufacturing processes:
Automated guided vehicles (AGVs)
CCTV systems
Coil cars (including hydraulic sliding floor plates)
Coil car tracks and rails
Control systems assets:
Instruments (including temperature probes,
control panels, gas analysers, location sensors,
carbon monoxide monitors, pressure controls,
temperature controls, pyrometers, strip position
sensors, gamma ray detectors, hot metal
detectors, x-ray gauges, width gauges, thickness
gauges)
Programmable logic controllers (PLCs) and
distributed control systems (DCS)
Uninterruptible power supplies (UPS)
Cranes and gantries
Electricity distribution, generation or transmission
assets:
Aerials or underground cables
Electronic protection relays
High voltage switchgear
Transformers
Use any relevant determinations made in
Electricity supply (26110 to 26400) for any other
electricity distribution, generation or transmission
assets
Gasometers
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
3
13
7
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
7
*
1 Jul 2010
10
*
1 Jul 2010
5
20
*
*
1 Jul 2010
1 Jul 2010
30
10
25
20
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
30
*
1 Jul 2010
Page 142 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
Rail infrastructure and rolling stock except torpedo
cars – use any relevant determinations made for
Rail freight and passenger transport services (47100
to 47200)
Rolls for mill roll stands (including roughing mill rolls,
finishing mill rolls and skin conditioning mill rolls)
Roller tables (incorporating gearboxes, motors,
drives, rolls, table frames, aprons, side guards and
foundations)
Scale or transfer car rail tracks and turntables
Scale or transfer cars (incorporating cable reel and
drive units)
Ship ore unloaders
Slag processing assets:
Crushers
Granulators
Slag pots
Slag pot carriers
Stacks (including flare off stacks (incorporating
burners and derricks))
Stackers, reclaimers, stacker/reclaimers and
sequencers
Basic oxygen steelmaking (BOS) and electric arc furnace
(EAF) steel making assets:
BOS vessels (incorporating motors, gearboxes, bull
gear, vessel, torsion bar, lube pumps, pulse
generators, tacho generators, brakes, limit switches,
pressure switches and support structures)
Desulphurising lances (incorporating masts, winch
control boxes, hydraulic cylinders carriage system,
motors, gearboxes, brake lance carriages, lance
guides, lances and switches)
Electric arc furnaces (EAFs)
Electrode control arms
Emissions control assets:
Baghouses
De-dusting ducts and mains
Electrostatic precipitators
Primary and secondary scrubbers (incorporating
support structure and spray systems)
Waste gas radiation cooling systems
(incorporating water sprays and ducts)
Waste gas extractor fans and silencers
Flux making assets:
Kiln contact coolers (including agitator, agitator
hydraulic system and rotary valves)
Kiln burner units (incorporating gas and firing
systems)
Lime kiln discharge conveyors (incorporating
structures, belts, pulleys, motors and gearboxes)
Lime kilns (incorporating rollers, tyres, support
structures, drives, motors and gearboxes)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
2
*
1 Jul 2010
15
*
1 Jul 2010
20
20
*
*
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
20
15
20
10
20
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
25
*
1 Jul 2010
10
*
1 Jul 2010
10
*
1 Jul 2010
10
10
*
*
1 Jul 2010
1 Jul 2010
20
15
15
20
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
20
*
1 Jul 2010
15
*
1 Jul 2010
15
*
1 Jul 2010
15
*
1 Jul 2010
25
*
1 Jul 2010
Page 143 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
LIFE (YEARS)
REVIEWED
Raw material crushers and ball mills
Grinders (incorporating motors, drive pullies and
belts, drive shafts, roller crusher units and whizzer
separators)
Heat shielding for vessels incorporating supports
Hot metal pots
Lance pumps and motor assemblies
Liquid oxygen lances (incorporating carriage
system, motors, gearboxes, brake lance carriages,
lance guides, lances and switches)
Liquid oxygen supply pipes
Materials handling assets:
Air blowers
Bins
Bucket elevators
Conveyor systems (incorporating structures,
belts, gearboxes and motors)
Cyclones
Hoppers, weigh hoppers, chutes, silos
Scrap metal buckets, skips and stands
Screens and weighing systems
Vibro feeders
Vibrators
Weighbridges (incorporating load cells)
Pneumatic air tube systems (incorporating blower
units)
Scull breakers
Secondary treatment assets:
Composition adjustment stations (including
Injection Reheating Up Temperature (IRUT)
stations incorporating snorkels, support
structures and motors)
Ladle metallurgical furnaces (LMFs)
Vacuum degassers (incorporating steam pumps
and vacuum pumps)
Slag rakes
Steel ladles (incorporating tilting bales, thrusters,
cassettes, shells, lids and linings)
Sub or sampling lances (incorporating motors,
drives, gearboxes, limit switches, over speed
switches, drums, cables and slow motors)
Water treatment assets:
Cooling towers (incorporating fans, motors,
access platforms and stairs)
Heat exchangers
Launder distribution and collection systems
Pipes and pipelines:
Slurry disposal pipelines
Water pipes
Valves and other non-pipe fittings
Pumps (including slurry disposal pumps)
15
15
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
30
20
15
10
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
*
1 Jul 2010
15
20
20
20
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
20
20
15
15
15
20
20
*
*
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
*
1 Jul 2010
20
*
1 Jul 2010
20
10
*
*
1 Jul 2010
1 Jul 2010
10
20
*
*
1 Jul 2010
1 Jul 2010
10
*
1 Jul 2010
20
*
1 Jul 2010
10
15
*
*
1 Jul 2010
1 Jul 2010
15
20
10
15
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
Taxation Ruling TR 2022/1
Page 144 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
Settling ponds
Tanks:
Conditioner, slurry, polymer, liquid
flocculants and mixer tanks
Water tanks
Thickeners and clarifiers (incorporating tanks,
rakes and access platforms)
Blast furnace assets:
Cast house assets:
Cast house floor iron and slag runner systems,
covers, and tilting spouts
Cast house structure
Common hydraulic systems
Manipulators
Mud guns
Taphole drills
Emissions control assets:
Baghouses
Chimney mains
De-dusting ducts and mains
Dust catchers (incorporating supporting
structures)
Excess gas bleeder systems
Furnace top recovery turbine systems
(incorporating hydraulic system, inlet and outlet
mains and valves)
Scrubbers (incorporating support structure and
spray systems)
Uptakes, bleeders and platforms, downcomers,
dust dumping, valves and hydraulics
Waste gas collector mains and ducts
Furnace proper assets:
Furnace charging tops (incorporating charging
valves and hydraulics)
Furnace elevators
Furnace shells (incorporating hearths, refractory
linings, staves, probes, profile meters and
sondes)
Furnace support assets (including maintenance
platforms and control and switch rooms)
Furnace support structure (incorporating
foundations)
Hot blast system assets:
Cold blast mains (incorporating snorts and mixer
valves)
Hot blast mains (incorporating bustle mains,
back draught mains and tuyere stock)
Stoves (incorporating refractory, shell,
foundations, fan and valves)
Stoves mixed gas main systems
Materials handling assets:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
30
*
DATE OF
APPLICATION
1 Jul 2010
20
*
1 Jul 2010
25
30
*
*
1 Jul 2010
1 Jul 2010
5
*
1 Jul 2010
40
15
15
15
15
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
30
15
15
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
20
*
*
1 Jul 2010
1 Jul 2010
15
*
1 Jul 2010
15
*
1 Jul 2010
15
*
1 Jul 2010
15
*
1 Jul 2010
15
15
*
*
1 Jul 2010
1 Jul 2010
15
*
1 Jul 2010
40
*
1 Jul 2010
15
*
1 Jul 2010
15
*
1 Jul 2010
30
*
1 Jul 2010
15
*
1 Jul 2010
Page 145 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
Furnace charging bins
Furnace charging conveyor systems
(incorporating structures, belts, gearboxes and
motors)
Furnace charging skip hoist
Furnace charging skip tracks
Furnace charging skips
Screens and weighing systems
Torpedo cars
Water treatment assets:
Basins
Cooling towers (incorporating fans, motors,
access platforms and stairs)
Heat exchangers
Thickeners and clarifiers (incorporating tanks,
rakes and access platforms)
Valves and other non-pipe fittings
Water distribution systems
Water pumps
Coke making assets:
Coal screening assets:
Crushers
Hammer mills
Hydrowashers
Primary, secondary and tertiary screens and
chutes
Coke ovens batteries assets:
Breeze basins
Charging car rails
Charging cars
Coke ovens batteries (including ovens, doors,
individual oven gas off takes from supply and
extraction mains)
Coke ploughs
Coke transfer cars
Coke wharves (including concrete end barriers
and skids)
Hot car spur lines
Hot cars (incorporating locomotive, wagon, tray
and bogies)
Quenchers (incorporating stack structures, water
tanks, pipes, pumps, sprays, pneumatic systems
and water pump pits)
Ram tracks and live rails
Rams
Coke ovens gas by-products assets:
Acid compound assets:
Acid compound structures, pumps, overflow
and storage tanks
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
15
20
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
20
30
15
15
17
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
30
20
*
*
1 Jul 2010
1 Jul 2010
10
30
*
*
1 Jul 2010
1 Jul 2010
8
10
10
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
15
20
10
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
30
20
20
30
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
15
25
30
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
30
15
*
*
1 Jul 2009
1 Jul 2009
15
*
1 Jul 2009
30
30
*
*
1 Jul 2009
1 Jul 2009
15
*
1 Jul 2009
Page 146 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
Ammonia absorbers (including pumps, ammonia
storage tanks, and distribution pipes including
valves)
Ammonia plant assets:
Ammonia incinerators, ammonia stills, tanks,
decanters, pumps, condensers (including
support structures, stacks)
Benzine, toluene and xylene plant assets:
Distillation columns, dephlegorators, pumps,
tanks, coolers, condensers and pre heaters
Benzol scrubbers (including pumps and
distribution pipe work including valves)
Exhausters (including support structures and
hydraulic systems)
Final coolers
Napthalene plant assets:
Sludge tanks, pre heaters, distillation
columns, tanks, decanters, condensers, and
pumps
Primary cooler assets:
Electric and steam pumps, tar tanks,
strainers, salt water coolers (including
supporting structures and distribution pipes
to cooler off takes including valves)
Sulphate plant assets:
Feed tanks, evaporators, centrifuge units,
conveyors (including belts, structures, drives
and chutes, jet condensers, hot water tanks,
driers including chutes, drives, and support
structures, pumps, vibrating screens,
cyclones, and scraper conveyors)
Tar plant assets:
Decanters, make tanks (incorporating
scrapers and drives, storage tanks, steam
and electric pumps, liquor tank and strainers)
Tar precipitators
Emissions control assets:
Waste gas cleaning and dedusting assets:
Baghouses
Dedusting fans (including extraction dusting
incorporating gearboxes and drives)
Dust collection systems, dust drop out boxes
and dust disposal rotary valves
(incorporating motors and gearboxes)
Fume extraction hoods
Waste gas collector mains and ducts
Materials handling assets:
Bins (including furnace coke, dust disposal bins)
Conveyor systems (incorporating structures,
belts, gearboxes and motors)
Conveyor systems transfer houses
Feed bunkers
Motorised feeders
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jul 2009
15
*
1 Jul 2009
30
*
1 Jul 2009
35
*
1 Jul 2009
5
*
1 Jul 2009
35
*
1 Jul 2009
35
*
1 Jul 2009
40
*
1 Jul 2009
10
*
1 Jul 2009
15
*
1 Jul 2009
20
*
1 Jul 2009
20
20
*
*
1 Jul 2009
1 Jul 2009
20
*
1 Jul 2009
20
25
*
*
1 Jul 2009
1 Jul 2009
20
15
*
*
1 Jul 2009
1 Jul 2009
15
15
15
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
Page 147 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
Water treatment assets:
Cooling towers (incorporating fans, motors,
access platforms and stairs)
Hot strip mill assets:
Coil and slab weighers
Coil box and crop shear assets:
Coil boxes (incorporating side guard drives and
transfer mechanism assemblies)
Coil box shear and scale breakers
Crop shears (incorporating assemblies and main
drive motors)
Crop shear maintenance jigs and pinch rolls
Transfer bed oxy cutting stations
Coil handling assets:
Cooling tunnel conveyors
Cooling tunnel ventilation fans
Marking machines
De-scaling systems (incorporating scale breakers,
nozzles, pipe works, valves and high pressure
pumps)
Down coiler assets (including coilers (incorporating
side guards, mandrel, mandrel drives, wrappers and
unit roll drives))
Finishing mill assets:
Finishing mill flumes
Finishing mills (incorporating mill stands, side
guides, strippers, screw downs, drive shafts,
pinion boxes, main drive motors, transformers,
loopers, grease systems, oil circulation systems,
and hydraulic systems)
Laminar flow cooling systems
Mill roll shop assets:
Bearing washing machines
Chuck changers
Floor plate or checker plate machines
Roll grinders
Roll lathes
Roll racks and sleds
Reversing roughing mill assets:
Reversing roughing mills (incorporating mill
stands, entry side guards, delivery side guards,
main drive motors and hydraulic systems)
Vertical edgers (incorporating drive motors,
gearboxes and edger adjustments)
Roll changing assets
Scale scrapers
Skin pass mill assets:
Skin pass mills (incorporating mill entry
assets,gap control and auxiliary hydraulics, main
drive motors, payoff reel, un-coiler mandrels and
re-coiler mandrels)
Tension reels and belt wrappers
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
25
*
1 Jul 2009
15
*
1 Jul 2010
8
*
1 Jul 2010
17
17
*
*
1 Jul 2010
1 Jul 2010
15
15
*
*
1 Jul 2010
1 Jul 2010
13
10
15
10
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
15
*
1 Jul 2010
20
20
*
*
1 Jul 2010
1 Jul 2010
15
*
1 Jul 2010
10
15
15
15
20
20
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
20
*
1 Jul 2010
20
15
*
*
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
15
*
1 Jul 2010
Page 148 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
Laser systems mill entry
Slab tracking systems
Strapping machines (including radial and
circumferential)
Walking beam furnace assets:
Air dilution manifolds
Air ducts
Coke ovens gas systems
Cold combustion air systems
Dilution blowers
Extractors
Furnaces (incorporating structure, charging
machines with synchronising drive trains,
refractories, walking beam floors, furnace
hydraulic systems, and charge and discharge
doors)
Nitrogen purge systems
Tracking lasers (incorporating cables and
adapters)
Pellet making assets:
Balling assets:
Balling drums
Bentonite tanks
Mixers
Seed screens
Cooler assets:
Cooler fans
Annular coolers (incorporating pans, pan
conveyors and drives)
Roller screens
Dewatering assets:
Launders
Pressure filter pumps
Process water tanks
Return water pipes
Slurry feed pipes
Slurry pumps
Slurry tanks (incorporating agitators)
Sumps
Thickeners (incorporating tanks, rakes and
access platforms)
Vertical plate pressure filters (incorporating
filters, plates, membranes, water sprays,
ladders, bomb bay doors)
Emissions control assets:
Compressors
Dust collection system
Multi-cone
Scrubbers
Waste gas collector mains and ducts
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
5
5
13
*
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
10
15
20
10
10
20
*
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
15
5
*
*
1 Jul 2010
1 Jul 2010
20
20
20
10
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
25
*
*
1 Jul 2010
1 Jul 2010
10
*
1 Jul 2010
20
5
20
20
10
10
15
20
20
*
*
*
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
20
20
20
20
20
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
Page 149 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
LIFE (YEARS)
REVIEWED
Waste gas extractor fans
Fluxing tanks
Grinding mills
Induration assets:
Kiln burner units (incorporating gas and firing
systems)
Rotary kilns (incorporating bearings, drive gear
and drive system)
Travelling grates (incorporating motors,
gearboxes or drives and rollers)
Waste heat recovery ducts
Waste heat recovery fans
Materials handling assets:
Conveyor systems (incorporating structures,
belts, gearboxes and motors):
Conveyors to and from balling drums
Filter cake conveyors
Finished pellet conveyor
Flux bins
Roller feeders
Table feeders
Vibrating feeders
Weigh feeders
Plate mill assets:
Cold levellers (incorporating motor, gearbox spindles,
hydraulic traverse cylinders, fill-in table rolls, motor,
gearbox, rolls and catenaries)
De-scaling boxes (incorporating sprays, mechanicals,
control valves pipe work after isolation valves,
de-scaling box table rolls, tables, chains, covers, side
guides and covers)
Edgers (incorporating motors, hydraulic controls,
mechanical controls, anvil (carryover table), hand
rails and walkways)
Furnace entry skids
Furnaces (incorporating slab pushers, bumpers,
pyrometers, off takes from king valve to outlets and
all structures and equipment from after entry skids
up to and including circular apron skids)
Hot levellers (incorporating motors, gearboxes,
spindles, rolls, leveller AGC capsules, screws,
crowning device, de-scaling header and valves)
Inter-roll stand cooling sprays
Reversing finishing mill (incorporating housing, side
guides and covers, guards, motors, drives, spindles,
water sprays, gearboxes, screw down, spindles, AGC
capsules, hydraulics, mill de-scaling, filler plates,
and oil systems within the mill)
Reversing roughing mill (incorporating housing, side
guides and covers, guards, motors, drives, spindles,
water sprays, gearboxes, screw down, spindles, AGC
capsules, hydraulics, mill de-scaling, filler plates,
and oil systems within the mill)
20
20
15
*
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
1 Jul 2010
15
*
1 Jul 2010
30
*
1 Jul 2010
30
*
1 Jul 2010
15
10
*
*
1 Jul 2010
1 Jul 2010
20
20
20
20
10
10
10
10
*
*
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
30
*
1 Jul 2010
10
*
1 Jul 2010
20
*
1 Jul 2010
20
20
*
*
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
15
20
*
*
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
Taxation Ruling TR 2022/1
Page 150 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
Rope driven cooling transfer bed
Shears (including crop, divide, scrap, rotary trim,
guillotine and end shears)
Slab sizing systems (incorporating side guard
measuring devices and stands, slab sizing unit
supports, cameras and light banks)
Turnover inspection table (incorporating barriers and
hydraulics)
Walking beam cooling beds (incorporating carry on
section, carry off section, moving (walking) section,
chain drives and hydraulics)
Primary metal product casting assets:
Continuous casting machines (incorporating turrets,
tundishes (incorporating lids and cassettes), tundish
cars, moulds, dummy bars, segments, oscillators,
rolls, water sprays, hydraulics, motors and
gearboxes):
Billet casters
Combination casters
Slab casters
Cooler transfer arms (incorporating motors,
gearboxes and drive shafts)
Crop removal machines
Cut to length machines and torch cutters
De-burring machines (incorporating fixed drives)
Emissions control assets:
Baghouses
Dedusting fans (including extraction dusting
incorporating gearboxes and drives)
Dedusting ducts and mains
Steam exhaust fans
Hydraulic shears
Materials handling assets:
Conveyor systems (including structures, belts,
gearboxes and motors)
Mould powder bins
Screw feeders
Scarfing machines (incorporating catenary system
of hoses, power supply cables and support
structures)
Slab or billet cooler tanks (incorporating grid stands)
Slab or billet marking machines
Transfer beds
Up-enders (including hydraulics)
Walking beam cooling beds and run out tables
Water treatment assets:
Basins and ponds
Cooling towers (incorporating fans, motors,
access platforms and stairs)
Gravel and sand filters
Heat exchangers
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
20
20
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
5
*
1 Jul 2010
20
*
1 Jul 2010
20
*
1 Jul 2010
17
17
17
17
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
15
15
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
15
*
*
1 Jul 2010
1 Jul 2010
15
10
17
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
23
15
20
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
30
17
17
17
17
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
30
20
*
*
1 Jul 2010
1 Jul 2010
25
10
*
*
1 Jul 2010
1 Jul 2010
Page 151 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
Pipelines:
Water pipelines
Valves and other non-pipe fittings
Pumps:
Water pumps
Chemical dosing pumps
Skimmers and scrapers
Tanks:
Sludge, chemical storage and dosing tanks
Water tanks
Thickeners and clarifiers (incorporating tanks,
rakes and access platforms)
Rod, bar, structural and rail mill assets:
Controlled tempering quenching cars
Cut to length machines
De-scaling systems (incorporating scale breaker,
nozzles, pipe work, valves and high pressure pump)
Finishing mills (incorporating motors, gearboxes,
drives, guides and cassettes)
Furnace charging skids
Intermediate mills (incorporating motors, gearboxes,
drives, guides and cassettes)
Reversing roughing mills (incorporating motors,
gearboxes, drives, guides and cassettes)
Roughing mills (incorporating motors, gearboxes,
drives, guides and cassettes)
Shears (incorporating motors and drives)
Stacker/bundlers
Straighteners
Walking beam cooling beds
Walking beam, natural gas furnaces (incorporating
structure, refractories, walking beam floors, furnace
hydraulic systems, and charge and discharge doors)
Sinter making assets:
Cooler assets:
Cooler fans
Coolers (incorporating pan conveyors and
drives)
Emissions control assets:
Waste gas cleaning and dedusting assets:
Activated carbon packed bed filters
Dedusting fans
Electrostatic precipitators and scraper chains
Waste gas collector mains and ducts
Feed sequence assets:
Feed rolls
Mixing and rolling drums
Materials handling assets:
Belt weighers
Bins:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
10
*
*
1 Jul 2010
1 Jul 2010
10
5
15
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
25
30
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
17
10
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
20
20
*
*
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
20
*
1 Jul 2010
17
12
20
20
20
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
25
*
*
1 Jul 2009
1 Jul 2009
15
10
20
20
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
7
30
*
*
1 Jul 2009
1 Jul 2009
5
*
1 Jul 2009
Page 152 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
Coke bins
Ore bins
Sinter bins
Chutes
Conveyor systems (incorporating structures,
belts, gearboxes and motors)
Feeders:
Coke
Ore
Sinter
Weigh feeders:
Coke
Ore
Strand assets:
Ignition furnaces (incorporating associated air
and gas mains)
Preheat hoods (incorporating waste heat
recovery fans and mains)
Spike roll crushers (incorporating bogey flex,
electric motors, primary gearboxes, fluid
couplings, grillage bars and crash decks)
Strand structures and drives (including
conveyors, wind legs and dust troughs)
Water treatment assets:
Thickeners and clarifiers (incorporating tanks,
rakes and access platforms)
Steel railway track product manufacturing assets:
Steel railway clip manufacturing assets:
Anti-corrosion dip tanks
Coil transfer arms (incorporating motors,
gearboxes and drive shafts)
End spades
Gas temper furnaces
Induction heaters
Noise reduction enclosures
Presses
Quench systems (incorporating heat exchangers,
transfer arms, tanks, pipes and pumps)
Shears
Tooling
Transfer systems (incorporating flat bed transfer
table)
Quality control test rigs
Materials handling assets:
Conveyor systems
Hoppers
Racks for storage
Weigh scales
Water treatment assets:
Cooling towers
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
15
23
17
15
17
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
15
23
17
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
15
23
*
*
1 Jul 2009
1 Jul 2009
15
*
1 Jul 2009
7
*
1 Jul 2009
10
*
1 Jul 2009
20
*
1 Jul 2009
30
*
1 Jul 2009
20
15
*
*
1 Jul 2011
1 Jul 2011
20
20
20
30
20
20
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
15
30
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
30
*
1 Jul 2011
20
20
20
15
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
*
1 Jul 2011
Page 153 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
Pumps
Tanks
Steel railway sleeper manufacturing assets:
Crop shear and presses
Form presses
Punch presses
Steel strip metallic coating assets:
Accumulators (incorporating rolls, drive gear,
winches and rope)
Air knife assemblies
Crop shears
Curing ovens
Horizontal air coolers (incorporating ducting fans
and nozzles)
Horizontal furnaces
Levellers (incorporating gearboxes and drives)
Metal coating pots
Passivators (incorporating tanks and pumps)
Payoff reels
Pot hardware (incorporating zinc roll frames and roll
assemblies)
Pre melt pots
Quench systems (incorporating rolls, spray bars and
tanks)
Re-coilers
Resin coaters
Scrapers
Skin conditioning mills (incorporating entry and exit
tension rolls)
Steering rolls and bridles (incorporating motors,
gearboxes and rolls)
Vertical air coolers (incorporating ducting, fans and
motors)
Vertical preheat furnaces
Welders
Steel strip organic coating assets:
Accumulators (incorporating rolls, drive gear,
winches and rope)
Banders
Branders
Chemical rinsing, cleaning and pre-treatment assets
Cooler and cooling assets
Curing ovens
Finishing assets
Inspection assets
Payoff reels
Primer and main coaters
Quench systems
Re-coilers
Shears
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
20
*
*
DATE OF
APPLICATION
1 Jul 2011
1 Jul 2011
20
20
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
17
*
1 Jul 2010
13
17
15
15
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
15
15
17
15
13
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
5
10
*
*
1 Jul 2010
1 Jul 2010
15
15
13
20
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
15
*
1 Jul 2010
15
*
1 Jul 2010
15
17
*
*
1 Jul 2010
1 Jul 2010
17
*
1 Jul 2010
15
10
15
15
15
15
17
15
13
10
15
15
*
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
Page 154 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
LIFE (YEARS)
REVIEWED
Stitchers
Tin-plating mill assets:
Accumulators and loopers
Acid and alkaline cleaning baths (including scrubbing
units, rolls and electrical grids)
Batch annealing assets:
Annealing furnaces
Bases
Convector plates
Inner covers
Cold reduction mills
Continuous annealing furnaces
Crop shears
Dryers
Electro plating baths (including scrubbing units, rolls
and electrical grids)
Pickling tanks (including scrubbing units and rolls
and electrical grids)
Preheat furnaces
Recoilers, bridles and uncoilers
Rinse tanks
Side trimmers
Temper mills
Tension control system (including steering)
Welders
17
*
DATE OF
APPLICATION
1 Jul 2010
17
13
*
*
1 Jul 2011
1 Jul 2011
6
4
4
4
20
15
15
15
13
*
*
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
13
*
1 Jul 2011
20
15
15
15
20
10
17
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
30
30
15
30
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
30
*
1 Jan 2003
Alumina production
(21310)
ASSET
Alumina manufacturing (including bauxite refining and
calcined alumina manufacturing):
Bauxite crushing and handling assets:
Conveyors
Crushing assets
Screening assets
Stockpile reclaimers, stackers and
stacker/reclaimers
Train loading assets (including conveyors,
product bins and towers)
Bauxite residue disposal assets:
Initial containment areas
Mudlakes
Calcination assets:
Calciners and kilns
Generally (including alumina cooling assets,
hydrate storage tanks and hydrate washing
assets)
Taxation Ruling TR 2022/1
20
10
25
30
1 Jan 2001
1 Jan 2001
*
*
1 Jan 2003
1 Jan 2003
Page 155 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Alumina production
(21310)
ASSET
LIFE (YEARS)
REVIEWED
Clarification of liquor stream assets (including
counter current washing tanks, flash tanks, lime
burning assets, lime handling assets, lime slaking
assets, settling tanks and other tanks and vessels)
Control systems assets
Digestion assets (including desilication tanks,
digester vessels, flash tanks, heat exchangers,
heaters, mills and trihydrate bauxite treatment
assets)
Emissions control assets (including baghouse filters
and electrostatic precipitators)
Filtration assets for hydrate and slurry (including
filters used for clarification of liquor and filters used
for coarse hydrate)
Pipework (including slurry pipes)
Precipitation assets (including classification assets,
cooling towers, crystallisation assets, heat
exchangers, tanks and vessels)
Pumps
Steam raising and electrical infrastructure assets
(including switchgear and transformers)
30
*
DATE OF
APPLICATION
1 Jan 2003
10
30
*
*
1 Jan 2003
1 Jan 2003
20
*
1 Jan 2003
15
*
1 Jan 2003
30
30
*
*
1 Jan 2003
1 Jan 2003
20
30
*
*
1 Jan 2003
1 Jan 2003
Aluminium smelting
(21320)
ASSET
LIFE (YEARS)
REVIEWED
Anode baking assets (including crucibles and furnaces)
Anode (green) pasting assets:
Crushing assets
Mixing and forming assets
Screening assets
Anode rodding assets (including aluminium spray
station assets, furnaces and metal casting assets)
Compressors
Control systems assets
Cranes and gantries (including cell tending machines)
Emissions control assets (including baghouse filters
and electrostatic precipitators)
Materials handling assets:
Anode transport vehicles and hot metal carriers
Generally (including conveyors, silos and stockpile
reclaiming assets)
Metal casting assets (including casting machines,
casting wheels, crucibles, foam filters, furnaces, in-line
metal treatment assets, stacking machines and
weighing machines)
Pot line/reduction line assets (excluding cell tending
machines, cranes and gantries)
Pumps
Steam raising and electrical infrastructure assets:
Generally (including switchgear and transformers)
20
*
DATE OF
APPLICATION
1 Jan 2003
30
15
15
20
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
20
10
20
20
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
10
30
*
*
1 Jan 2003
1 Jan 2003
20
*
1 Jan 2003
25
*
1 Jan 2003
20
*
1 Jan 2003
30
*
1 Jan 2003
Taxation Ruling TR 2022/1
Page 156 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Aluminium smelting
(21320)
ASSET
LIFE (YEARS)
REVIEWED
20
*
Rectiformers
DATE OF
APPLICATION
1 Jan 2003
Non-ferrous metal casting
(21410)
ASSET
Metal casting assets (non-ferrous e.g. aluminium, brass
and magnesium):
Cooling assets (including tables, conveyors, towers)
Deodorising machines/fume extraction systems
Die casting machines (including high pressure, low
pressure and gravity type machines)
Die tools (moulds used for casting)
Heating assets:
Degassing assets
Furnaces (including dosing, holding and melting)
Heat treatment baskets
Heat treatment ovens
Ingot pre-heaters
Quenching tanks
Impregnation machines
Machining/finishing assets:
Blast machines (including shot, sand, bead)
CNC lathes
CNC machining centres
CNC milling machines
Drilling machines
Linishing belt machines
Trim presses (hydraulic type and crank type)
Trim tools used in trim press machines
Vibrating machines (including rumbling and
knock out machines
Materials handling conveyors
Molten metal transfer ladles
Paint line conveyors
Robots
Sand casting assets:
Core boxes
Core making machines (core blowers)
Gas generators for sand curing
Sand core dies
Sand core making machines
Testing assets:
Co-ordinate measurement machines
Leak and pressure testing machines
Spectrometers
X-ray machines
Tinsmiths’ plant
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
15
15
*
*
*
1 Jan 2004
1 Jul 2013
1 Jan 2004
4
*
1 Jan 2004
5
15
5
20
20
20
10
*
*
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jul 2013
20
10
10
10
15
10
15
4
10
*
*
*
*
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
10
3
15
10
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
4
15
15
7
15
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jul 2013
1 Jul 2013
10
4
10
15
20
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2001
Page 157 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Steel coil roll forming, slitting and blanking and sheet metal forming
(22210 to 22290)
ASSET
Steel coil blanking or shear line assets:
Coil cars (including stationary coil cars)
Cut to length shears and guillotines
De-coilers/un-coilers (incorporating drives, motors,
mandrels, gearboxes, snubbers and brakes)
Flying shears
Grip feeders
Levellers
Meter wheels
Peeler tables
Run out tables
Scissor lifts
Stackers
Steel coil roll forming assets:
Auto banders
Closed section induction welders
Closed section laser welders
CNC laser cutting units
Coil cars
Coil joining welding units
Coil levellers and straighteners
Coil magazines
Coil tilters
Coil tilting coil cars
Control systems assets:
Motion controllers
Programmable logic controllers (PLCs)
Potentiometers
Variable speed drives (VSDs)
Control systems (including roll former control
systems (incorporating end coders), de-coiler/uncoiler control systems and snubber control systems)
De-coilers/un-coilers (incorporating drives, motors,
mandrels, gearboxes, snubbers and brakes)
Embossing units
Flying shears
In-line presses and punches
In-line printers and labellers
Metal saws:
Band saws
Rotary cut off saws
Roll former tooling
Roll formers (incorporating entry guides, fixed and
height adjustable pinch rollers, drive motor and
gearboxes, base and power supply unit):
Fixed
Mobile
Run out tables
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
15
15
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
10
15
7
15
15
15
15
*
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
15
10
10
15
15
15
15
15
15
*
*
*
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
10
5
10
10
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
5
10
15
7
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
10
8
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
10
15
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
Page 158 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Steel coil roll forming, slitting and blanking and sheet metal forming
(22210 to 22290)
ASSET
Shears and guillotines
Snubbers (incorporating drives, motors and
gearboxes)
Strip lubricators
Support assets:
Controlled access gates
Conveyors:
Gravity feed conveyors (incorporating belts,
rollers and frames)
Motorised conveyors (incorporating
gearboxes, belts, rollers, bearings, motors,
frames and controls)
Engineering workshop assets:
CNC and NC lathes
Drilling machines
Keyway broaching presses
Guard lights (incorporating red eye guard lights
and stands)
Lifting assets:
C-hooks
Overhead cranes and gantries
Spreader bars
Manual strapping machines
Measuring assets (including micrometers,
protractors, tapes, and vernier callipers)
Perimeter fencing
Pneumatic systems assets:
Air compressors
Air driers
Air receivers
Racking
Stackers (drop and suction)
Stretch wrappers
Tunnel guarding (including safety cages)
Steel coil slitting assets:
Anti-flutter rolls
Auto banders (incorporating conveyors, strapping
heads, coil lift systems, strapping dispensers,
accumulators and controls)
Carryover tables
Coil cars
Coil stacking systems
Control systems
Controlled access gates
Conveyors:
Gravity feed conveyors (incorporating belts,
rollers and frames)
Motorised conveyors (incorporating gearboxes,
belts, rollers, bearings, motors, frames and
controls)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
15
15
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
10
10
15
7
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
25
10
7
7
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
7
7
15
20
15
10
15
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
10
*
*
1 Jul 2012
1 Jul 2012
15
15
20
10
10
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
Page 159 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Steel coil roll forming, slitting and blanking and sheet metal forming
(22210 to 22290)
ASSET
De-coiler/un-coiler edge guides
De-coilers/un-coilers (incorporating drives, motors,
mandrels, gearboxes, snubbers and brakes)
Downenders (incorporating conveyors, hydraulics
and controls)
Entry and exit coil carousels/capstans
Entry shears
Exit edge guides
Exit feed up units (incorporating deflector and lift
rolls, shears, separators, tables and traverse drives)
Exit turnstile/coil stackers
Lifting assets:
C-hooks
Magnet cranes
Overhead cranes and gantries
Main hydraulic power pack (incorporating
interconnecting pipe work to valve stands)
Pallet conveyor monorails
Peeler tables
Perimeter guarding
Pinch rollers/breakers
Pneumatic systems assets:
Air compressors
Air driers
Air receivers
Re-coilers (incorporating drives, motors, mandrels,
gearboxes, snubbers, and brakes)
Scrap baller
Scrap chopper bins and carriages
Scrap chopper conveyors (incorporating gearboxes,
belts, rollers, bearings, motors, frames and controls)
Scrap choppers
Separator blades
Slitter tooling (incorporating blades, rubbers and
spacers)
Slitting head building stations (incorporating rotating
rigs)
Slitting head entry side guides
Slitting heads (incorporating electric motors,
gearboxes and drive shafts)
Tension units (incorporating entry and exit
quadrants, rolls, separators, drag pads, motors,
gearboxes and drives)
Weighing scales (incorporating load cells and
controls)
Steel sheet metal forming assets:
Blankers
Brake presses
CNC multi head combined slitter/blankers
Control systems
Folders
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
15
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
20
15
10
20
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
15
20
25
15
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
15
15
20
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
7
7
15
15
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
20
15
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
10
5
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
10
15
*
*
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
20
*
1 Jul 2012
15
20
15
10
10
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
Page 160 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Steel coil roll forming, slitting and blanking and sheet metal forming
(22210 to 22290)
ASSET
LIFE (YEARS)
REVIEWED
15
15
*
*
Guillotines
Mini slitters
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
Boiler, tank and other heavy gauge metal container manufacturing
(22310)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
10
10
5
15
5
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
5
15
5
15
7
25
10
5
20
15
*
*
*
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
3
15
15
5
5
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
Sheet metal tanks manufacturing assets:
Band saws
Coil holders
Curving rollers
Drilling machines (including bench and radial drills)
Gang and turret punching machines
Hand tools
Hoists:
Electric
Hydraulic
Hooks (including c-hooks and slinger hooks)
Jib cranes
Laser cutters
Overhead cranes and gantries
Pallet jacks
Plate grabs
Racking
Riveting machines
Shears:
Hand-held type
Guillotine type
Spreader bars
Trolleys
Welders
Spring and wire product manufacturing
(22910)
ASSET
LIFE (YEARS)
Nail manufacturing plant
Spring manufacturers’ plant:
Cooling furnaces
Power presses, rotary cambering, scale testing and
scragging machines
20
DATE OF
APPLICATION
1 Jan 2001
10
20
1 Jan 2001
1 Jan 2001
REVIEWED
Metal coating and finishing
(22930)
ASSET
Galvanising plant
Taxation Ruling TR 2022/1
LIFE (YEARS)
10
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
Page 161 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other fabricated metal product manufacturing n.e.c.
(22990)
ASSET
LIFE (YEARS)
REVIEWED
131/3
20
Metal crushing plant (core fragmentised)
Saw-making plant
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Motor vehicle manufacturing
(23110)
ASSET
Bus and truck manufacturing assets (including bus
vehicle body assembling assets and truck body
manufacturing assets):
Ancillary and support assets:
Air compressors
Battery assets for warehouse vehicles (including
pallet trucks and forklifts) – see Table B
Warehouse and distribution centre equipment
and machines
Brake hose cleaning machines
Calibration assets
Control systems
Door controls and motor drive systems for rapid
roller doors (incorporating chains, controls,
motors and sensors, but excluding doors)
Dust and fume extraction assets:
Fixed extraction systems (incorporating
ducting, extraction arms etc)
Mobile
Floor sweepers/scrubbers
Glycol and water mixing plant assets
Hose reels
Power supply assets (including generators) – use
any relevant determinations made for Power
supply assets in Table B
Racks and shelving
Stillages, storage bins tote boxes and trolleys
Storage tanks:
Fuel storage tanks
Gas storage tanks (including argon,
compressed natural gas (CNG)
and nitrogen gas storage tanks)
Lubricant storage tanks
Tooling:
Dies (for press brakes)
Jigs and fixtures
Moulds (including fibreglass moulds)
Vehicle platforms and runways (used in wheel
alignment etc)
Ventilation fans
Waste oil collection and storage assets
Waste water treatment assets:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jul 2011
10
10
10
10
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
7
10
15
7
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
15
*
*
1 Jul 2011
1 Jul 2011
20
30
*
*
1 Jul 2011
1 Jul 2011
20
*
1 Jul 2011
12
7
7
20
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
10
*
*
1 Jul 2011
1 Jul 2011
Page 162 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motor vehicle manufacturing
(23110)
ASSET
Meters
Pipework
Pumps
Separators
Tanks
Water demineralising plant assets (including
containers, pipework, pumps and reverse
osmosis assets)
Weighers:
Fixed (weighbridges)
Mobile
Assembly and body shop assets:
Adhesive mixing and dispensing assets
Alignment, positioning and verification assets:
Axle and frame alignment assets (including
frame presses)
Computer and laser based contact and noncontact devices (including ‘Faro arms’)
Dumpy levels
Coupling machines
Power tool and rivet gun power packs and rigs
Power tools:
Nut runners (including cables and controllers)
Others (including angle grinders, fastening
tools, hand operated saws, rivet guns etc) –
see Table B Power tools, hand tools
Sawing machines (including aluminium cutting
saws, bandsaws and cold saws)
Welding assets:
Automatic stud well bowl feeder units
Hand held and portable spot welders
(including transformers)
MIG welders
Stud welding machines
TIG welders
Vertical electric welders (pedestal welders)
Welding reels
Handling assets:
Conveyors:
Floor and in-floor conveyors (including belt
conveyors, skid conveyors, skillet conveyors,
slat conveyors, turntables etc)
Monorails and overhead conveyors
Cranes (including gantry cranes, overhead
cranes and turnover cranes)
Elevating work platforms – see Table A Rental
and hiring services (except real estate) (66110
to 66400), Elevating work platforms (EWPs)
Forklift trucks (including pallet jacks, pallet
stackers and reach trucks) – see Table B
Forklifts
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
5
15
12
15
30
15
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
10
*
*
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
15
*
1 Jul 2011
10
*
1 Jul 2011
7
15
15
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
7
*
1 Jul 2011
12
*
1 Jul 2011
10
10
*
*
1 Jul 2011
1 Jul 2011
15
15
15
15
7
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
20
25
*
*
1 Jul 2011
1 Jul 2011
Page 163 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motor vehicle manufacturing
(23110)
ASSET
LIFE (YEARS)
REVIEWED
Mobile hoists/floor cranes (including engine and
radiator hoists)
Pushers, rollers and tug units
Vehicle hoists/lifters (including column lifters
and post hoists)
Paint shop assets:
Booths and ovens:
Generally (including baking/curing ovens,
paint mixing booths/rooms,
pre-treatment/sanding booths and wash
down booths including cab degreasers)
Spray booths and combination spray booth
baking ovens
Dip tank electro coating assets (including
alkaline cleaner tanks, electro application tanks,
surface conditioner tanks and water rinse tanks)
Infrared paint dryers
Paint proportioning assets:
Electronic component proportioning systems
Paint tinting and colour blending machines
Press shop assets:
Bending machines:
Chassis rail/frame bending machines
Folders (including pan brakes)
Press brakes (brake presses)
Tube benders
Chassis rail drilling/punching machines:
Chassis rail processing machines
(incorporating drilling and profiling)
Punching machines
CNC milling machines
CNC routing machines
Drilling machines (bench drills, pedestal drills
and pillar drills)
Guillotine shears
Lathes:
CNC lathes
Conventional or non-CNC lathes
Plasma cutters
Scribing and number stamping machines
(including chassis number scribing/stamping
machines and vehicle identification number
stamping machines)
Trim and final shop assets:
Air conditioning charging units
Brake testing units
Bus and truck wash assets – see Table A
Automotive body, paint and interior repair n.e.c.
(94129), large vehicle wash assets
Electrical systems testing assets
Fluid filling assets:
15
*
DATE OF
APPLICATION
1 Jul 2011
10
25
*
*
1 Jul 2011
1 Jul 2011
20
*
1 Jul 2011
15
*
1 Jul 2011
15
*
1 Jul 2011
7
*
1 Jul 2011
10
5
*
*
1 Jul 2011
1 Jul 2011
20
20
25
12
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
*
1 Jul 2011
20
10
10
12
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
*
1 Jul 2011
10
15
15
10
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
20
*
*
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
Taxation Ruling TR 2022/1
Page 164 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motor vehicle manufacturing
(23110)
ASSET
Fluid filling machines (including coolant, fuel,
lubrication and power steering fluid filling
machines)
Urea dispensing systems (incorporating
intermediate bulk containers, hose reels,
meters and pumps)
Headlight aiming equipment
Torque testing machines (including chassis
dynamometers and engine dynamometers)
Wheel alignment assets:
Wheel alignment lasers
Wheel alignment systems (incorporating
alignment machines housing computer
hardware and software, probes and sensors)
Metal stamping and blanking assets:
Ancillary assets (including building and services
assets):
Air compressors
Air dryers
Generally (including air conditioning assets, air
cooling assets, fencing (removable), fire control
and alarm assets, power supply assets) – use
any applicable determination in Table B
Steelwork structures (including access and
storage platforms, bollards, ladders etc)
Blanking and stamping press assets:
Presses (including production presses and
production supporting presses such as die
spotting presses, tryout presses etc)
Support assets (including decoilers, loaders,
unloaders, pallet transfer, sheet feeders, crane
savers etc)
Die change over assets (die trailers, die trucks,
die trolleys etc)
Die racks
Dies (stamping dies)
Inspection and measuring assets (including
accelerometers, accuracy measurement tools,
desktop friction and wear testers, dualscopes and
measuring and evaluation machines generally)
Maintenance workshop and tool room assets:
Benches and cutting tables (including magnetic
field benches, marking out tables, welding
benches etc)
Cutting machines (including gas cutters and
plasma cutting machines)
Exhaust fans
Fixtures (including rotary work fixtures and set
up fixtures)
Hand tools (including portable power tools,
sealer guns and spray guns)
Heat treatment assets (including furnaces and
quench tanks etc)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2011
10
*
1 Jul 2011
10
12
*
*
1 Jul 2011
1 Jul 2011
4
15
*
*
1 Jul 2011
1 Jul 2011
15
10
*
*
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
15
7
10
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
10
*
1 Jul 2012
10
10
*
*
1 Jul 2012
1 Jul 2012
3
*
1 Jul 2012
15
*
1 Jul 2012
Page 165 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motor vehicle manufacturing
(23110)
ASSET
Lifting equipment (including vertical elevators
and hoists)
Maintenance machines and tool room assets
generally (including boring machines, folding
machines, grinding machines, guillotines,
hydraulic benders and presses, lapping
machines, lathes, milling machines, NC
machines and pipe threaders)
Measuring assets (including height gauges,
micrometers, surface measuring machines
and vernier calipers)
Washing machines and tanks (including
ultrasonic cleaners/washers and other hot
solvent small parts washing assets)
Welders (including ARC welders, MIG welders
and TIG welders)
Pallets
Production control systems
Robots (including press tending robots, press
transfer robots and pressed parts rack loading
robots)
Scrap metal baling assets (including balers and
conveying systems)
Steel coil and steel sheet handling assets:
Automated guided vehicles (AGVs) (used in
blank/stamped parts handling)
Coil loaders (including hydraulic carts, lift tables
and platforms)
Conveyors
Forklifts – see Table B
Overhead cranes and hoists
Steel coil and steel sheet processing assets:
Blank/sheet turnover machines
Destacking/stacking machines
Washing machines
Motor car engine assembly and manufacturing assets:
Ancillary and support assets:
Air compressors
Air curtains
Control systems (including mimic panels)
Cooling water supply assets (including cooling
towers, storage tanks and water
conditioning/dosing assets)
Dust and fume extraction assets (including
ducting, extraction fans, hoppers etc)
Engine lubrication storage, filtration and feed
plant assets
Engine pallets
Lighting (production)
Racks, shelving, stands and tables generally
Robots generally (including assembly robots,
gantry robots and pick and place robots etc)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jul 2012
15
*
1 Jul 2012
10
*
1 Jul 2012
15
*
1 Jul 2012
10
*
1 Jul 2012
10
10
10
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
10
*
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
20
*
1 Jul 2012
15
10
10
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
10
10
15
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
10
15
15
10
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
Page 166 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motor vehicle manufacturing
(23110)
ASSET
Safety assets generally (including guarding,
matting, railing etc, where separately identifiable
and not incorporated into an existing asset)
Stillages, storage bins, tote boxes and trolleys
Swarf and machining line coolant separation and
refrigeration systems (incorporating coolant
circulation pumps and tanks, outfeed extractors,
refrigeration chiller packs, separators and swarf
tote excavators)
Tooling assets:
Electronic and laser tool pre-setting and
setting machines (including coordinate
measurement machines)
Tooling (for drills, lathes, mills etc)
Engine assembly and engine component subassembly assets:
Adhesive application assets used in form-inplace gasket systems etc (including adhesive
unloading equipment and robots)
Assembly and sub-assembly assets generally
(including assembly machines, balancing
machines, bearing shell detection assets, crank
and piston spin test machines, oil filling
machines etc)
Coding assets (including automated ink or spray
jet coders and automated pin coding stamping
machines)
Nut runner assets:
Automated nut runner and fastening systems
(incorporating cables and controllers, and
including bolt torquing robots)
Manually operated nut runners (pre-torque
applications etc)
Power tools generally
Engine component machining line assets (including
broaching machines, deburring machines, gauging
machines, honing machines, leak testing machines,
machining centres, pallet loading systems, surface
grinding machines, transfer machines, washing
machines etc)
Engine function testing assets (including cold test
machines, engine dynamometers, engine
ignition testing machines and hot test machines)
Handling assets:
Conveyors:
Elevating conveyors (including engine block
elevating conveying assets etc)
Floor and in-floor standalone conveyors
(including belt conveyors, infeed and outfeed
conveyors)
Monorails and overhead conveyors
Cranes and hoists (including bridge cranes,
gantry cranes, overhead cranes and turnover
cranes)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2012
10
15
*
*
1 Jul 2012
1 Jul 2012
10
*
1 Jul 2012
3
*
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
5
*
1 Jul 2012
3
15
*
*
1 Jul 2012
1 Jul 2012
10
*
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
15
20
*
*
1 Jul 2012
1 Jul 2012
Page 167 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motor vehicle manufacturing
(23110)
ASSET
LIFE (YEARS)
REVIEWED
Lifting fixtures, magnets, slings etc
Quality control assets generally (including cylinder
head thickness testers, digital torque wrenches,
gauges, inspection equipment generally, measuring
equipment generally, microscopes, scales,
scanners, testing equipment generally,
thermometers, vibration meters etc)
Toolroom assets:
Benches and cutting tables (including magnetic
field benches, marking out tables, welding
benches etc)
Degreasing plant systems (incorporating float
valves, hoists, monorails, pumps etc)
Fixtures (including rotary work fixtures and set
up fixtures)
Heat treatment assets (including furnaces and
quench tanks)
Tool grinding and maintenance machines
(including boring machines, broach sharpening
machines, grinding machines, guillotines,
lapping machines, milling machines, toolroom
lathes etc)
Washing machines and tanks (including
ultrasonic cleaners/washers and other hot
solvent small parts washing assets)
Welders (ARC welders, MIG welders etc)
Waste treatment assets:
Laboratory equipment (including balancers,
chart recorders, dryers, pH sampling devices,
rotameters and simulators etc)
Meters and sensors (including chart recorders,
dosing meters, level meters, level sensors and
pH method meters and sensors etc)
Pumps (including dosing pumps, recirculation
pumps etc)
Tanks and pools (including recycling tanks,
sludge tanks and pools, storage tanks etc)
Waste treatment assets generally (including
dosing systems, flotation waste treatment
systems, heaters, oil removing systems,
skimmers and sludge presses etc)
Motor vehicle manufacturing plant (not listed elsewhere):
Basic machinery
Tooling (i.e. jigs, dies, press tools and specialty
attachments such as working heads and work-holding
tools)
Non-ferrous metal casting assets – see Table A
Non-ferrous metal casting (21410)
10
10
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
10
*
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
20
*
1 Jul 2012
15
*
1 Jul 2012
Taxation Ruling TR 2022/1
10
3
1 Jan 2001
1 Jan 2001
Page 168 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motor vehicle body and trailer manufacturing
(23120)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Bus vehicle body assembly assets (on supplied motor
and chassis) – see Table A Motor vehicle
manufacturing (23110), bus and truck manufacturing
assets (including bus vehicle body assembling assets
and truck body manufacturing assets)
Truck body manufacturing assets – see Table A Motor
vehicle manufacturing (23110), bus and truck
manufacturing assets (including bus vehicle body
assembling assets and truck body manufacturing
assets)
Other motor vehicle parts manufacturing
(23190)
ASSET
LIFE (YEARS)
Metal stamping and blanking assets – see Table A
Motor vehicle manufacturing (23110), metal stamping
and blanking assets
Piston ring manufacturing plant:
Engineering works plant
Motors
Overhead gear, equipment, belting etc
Precision machines
REVIEWED
20
20
20
131/3
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
Railway rolling stock manufacturing and repair services
(23930)
ASSET
Assembly assets:
Access and assembly platforms
Alignment assets (including gearbox alignment
assets)
Bearing puller assets
Blast chamber assets (incorporating shot recovery
systems)
Cutting assets (including plate profilers, profile
cutters and saws)
De-coiling assets
Drilling assets (including radial drills)
Foam filling station assets
Furnaces and ovens (including ladles and stress
relief ovens)
Jigs (including rollover jigs and lifting jigs)
Lathes (including above floor and under floor wheel
lathes)
Milling machines (including gantry)
Pipe and tube bending assets
Presses (including bearing mounting, bench, brake,
hydraulic power and wheel presses)
Riveting assets
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
10
*
*
1 Jul 2014
1 Jul 2014
10
10
*
*
1 Jul 2014
1 Jul 2014
10
*
1 Jul 2014
15
10
10
20
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
15
20
*
*
1 Jul 2014
1 Jul 2014
20
10
20
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
5
*
1 Jul 2014
Page 169 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Railway rolling stock manufacturing and repair services
(23930)
ASSET
Specialised hydraulic tool assets
Stretch formers
Sweeping assets
Turning assets
Wash bay assets
Welding assets (including robot welders and spot
welding towers)
Wire cutting and stripping assets
Handling assets:
Cranes (including overhead gantry cranes)
Lifting assets generally (including hydraulic double
lift jacks, locomotive jacks and stands)
Pallet lifters
Scissor lifts
Maintenance and refurbishment assets:
Boring assets
Cutting assets (including guillotines, plasma cutters
and profilers)
Detecting assets (including flaw detectors)
Drilling assets (including radial drills)
Grinding and milling assets
Hydraulic drop and work tables
Lathes (including above floor and under floor wheel
lathes)
Paint spraying booths (incorporating baking ovens,
extractor fans and gas heaters)
Portable presses (including hydraulic power
presses)
Presses (including bearing mounting, bench,
brake, hydraulic power and wheel presses)
Tanks (including washing and water tanks)
Vacuum assets
Washing assets (including bearing and bogie
washers)
Welding assets (including robot welders and spot
welding towers)
Wheel condition monitoring systems
Support assets:
Cleaning assets (including high pressure cleaners)
Compressed air system assets (including
compressors, dryers and filters and receivers)
Computer measuring and monitoring assets
(including load and pressure indicators)
Control system assets (including supervisory control
and data acquisition (SCADA) systems and vehicle
preparation systems)
Cooling towers
Dust and fume extraction system assets
Electricity supply assets – see Table A Electricity
supply (26100 to 26400)
Fastening and riveting assets
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
10
10
10
10
10
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
10
*
1 Jul 2014
25
20
*
*
1 Jul 2014
1 Jul 2014
10
10
*
*
1 Jul 2014
1 Jul 2014
10
15
*
*
1 Jul 2014
1 Jul 2014
10
10
20
10
20
*
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
15
*
1 Jul 2014
10
*
1 Jul 2014
20
*
1 Jul 2014
20
10
10
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
10
*
1 Jul 2014
7
*
1 Jul 2014
5
10
*
*
1 Jul 2014
1 Jul 2014
7
*
1 Jul 2014
10
*
1 Jul 2014
15
15
*
*
1 Jul 2014
1 Jul 2014
5
*
1 Jul 2014
Page 170 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Railway rolling stock manufacturing and repair services
(23930)
ASSET
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jul 2014
10
10
10
20
10
*
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
10
20
10
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
10
20
*
*
1 Jul 2014
1 Jul 2014
10
5
10
10
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
10
*
1 Jul 2014
5
30
*
*
1 Jul 2014
1 Jul 2014
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
13
*
1 Jul 2020
7
10
*
*
1 Jul 2020
1 Jul 2020
10
*
1 Jul 2020
20
*
1 Jul 2020
40
15
10
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
3
*
1 Jul 2020
Fire prevention systems (incorporating fire
protection systems and water tanks)
Induction heaters
Portable train weighing assets
Pumps (including hydraulic pumps)
Racking and storage assets
Rail vehicle moving and placing assets (including
crabs, shunting locomotives and trackmobiles)
Railway tracks – see Table A Rail freight and
passenger transport services (47100 to 47200)
Refrigerant recovery assets
Traversers and turntables
Vehicle progression systems assets (including
rabbits)
Waste water and effluent treatment assets
Weighing assets for carriages and locomotives
Testing assets:
Bogie, brake and spring testing assets
Cab test benches and CRC cable testing assets
Earth testing assets
Electrical testing assets (including multimeters)
Post production testing assets (excluding weighing
assets – see above in support assets):
Water test facility assets (incorporating control
systems, gantries, pipes, pumps etc)
Other post production testing assets
Test sheds for testing locomotives and other rolling
stock
Aircraft manufacturing and repair services
(23940)
ASSET
Air compression assets:
Generally (including air compressors, air dryers and
air receivers) (excluding portable air compressors)
Portable:
Reciprocating
Rotary screw
Aircraft testing and measurement equipment:
Instrumentation, dynamometers and calibrating
equipment (including testing equipment for engines,
radios)
Maintenance stands (including rigs and engine
stands)
Test cell tunnels
Air start units
Benches and tables
Borescope equipment:
Fixed probes
Taxation Ruling TR 2022/1
Page 171 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Aircraft manufacturing and repair services
(23940)
ASSET
LIFE (YEARS)
REVIEWED
3
5
5
15
10
10
25
7
*
*
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
15
10
10
10
*
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
5
3
5
15
30
15
10
20
5
*
*
*
*
*
*
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
10
*
1 Jul 2020
10
15
15
20
10
7
15
*
*
*
*
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
10
*
1 Jul 2020
20
10
15
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
Flexible probes
Light source
Video scopes
Cabin pressurisation test units
Carbon fibre cutters used in manufacturing
Computer numerical control (CNC) machines
Cranes (gantry and overhead)
Degreasing machines (including washing machines)
Elevating work platforms:
Boom lifts
Personnel lifts
Scissor lifts
Hand tools, manual (including screw drivers, spanners,
wrenches)
Hand tools, powered:
Air
Battery
Electric
Hydraulic power units (including hydraulic mules)
Industrial autoclaves
Industrial ovens
Jacks
Maintenance work platforms
Measuring tools, manually operated (including vernier
calipers, micrometers, depth gauges, tyre pressure
gauges)
Metal working precision machines (including automatic
lathes, milling machines, jig borers)
Mobile cranes
Nitrogen carts
Oxygen carts
Racks
Robots
Sandblasters
Sheet metal machines (including benders and folders,
guillotines and roll formers)
Tow bars
Tow tractors:
Generally (excluding remote controlled tugs)
Remote controlled tugs
Tyre bead breakers
Welders – see Table B Welders
Other transport equipment manufacturing n.e.c.
(23990)
ASSET
Motorcycle building plant
Taxation Ruling TR 2022/1
LIFE (YEARS)
10
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
Page 172 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Photographic, optical and ophthalmic equipment manufacturing
(24110)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
10
*
*
1 Jul 2004
1 Jul 2004
9
*
1 Jul 2004
10
8
5
10
8
10
10
7
8
*
*
*
*
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
5
10
10
9
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
10
8
*
*
1 Jul 2004
1 Jul 2004
Optical lens grinding and contact lens manufacturing:
CNC milling machines
Combined surface generators and grinders and
finers
Deblocking and lens cleaning machines (including
ultrasonic washers)
Finers
Finishing blockers
Frame tracers
Lap tools
Layout blockers
Lens coating machines
Lens curing and drying ovens
Lens edgers
Lens tinting machines
Lensmeters:
Automated
Manual
Polishers
Protective lacquering or surface saver taping
machines
Surface generators and grinders
Surface lathes
Other professional and scientific equipment manufacturing n.e.c.
(24190)
ASSET
LIFE (YEARS)
Watchmakers’ plant
REVIEWED
10
DATE OF
APPLICATION
1 Jan 2001
Wooden furniture and upholstered seat manufacturing
(25110)
ASSET
Dust management assets:
Portable dust extractors
Portable wet and dry vacuum cleaners
Stationary dust collection systems (incorporating
bags, motors, pipes etc)
Spray booth assets:
Full face air fed masks
Paint pumps
Spray booths
Spray guns
Support assets:
Air compression assets – see Table B Air
compression assets
Air compressors (portable) – see Table B Air
compressors (portable)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
5
12
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
3
5
15
3
*
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
Page 173 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Wooden furniture and upholstered seat manufacturing
(25110)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
10
5
10
*
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
5
*
1 Jul 2022
10
*
1 Jul 2022
8
8
7
8
10
*
*
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
10
*
1 Jul 2022
8
10
12
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
10
15
*
*
1 Jul 2022
1 Jul 2022
10
5
10
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
Forklifts – see Table B Forklifts
Racks
Trolleys (carts)
Vacuum lifters
Work benches and tables
Tools:
Benchtop power tools (including biscuit/domino
joiners, drill presses, jigsaws, laminate trimmers,
mortisers, planners, routers, spindle sanders etc but
excluding saws)
Clamps
Hand held power tools (including air, battery, and
electric) - see Table B Power tools, hand tools
Hand tools (manual operated) - see Table B Hand
tools (manual operated)
Sawing machines:
Band saws
Circular saws
Mitre saws (drop saws)
Panel saws
Table saws
Stationary machines:
Computer numerical control (CNC) machines
(including CNC routers)
Edge banders
Pedestal drills (drill presses)
Sanders (including belt sanders, drum sanders,
edge sanders, spindle sanders etc)
Spindle moulders
Thicknessers/Buzzers
Upholstery assets:
CNC fabric cutters
Hand fabric cutters
Sewing machines
Jewellery and silverware manufacturing
(25910)
ASSET
LIFE (YEARS)
Jewellers’ plant
REVIEWED
10
DATE OF
APPLICATION
1 Jan 2001
Other manufacturing n.e.c.
(25990)
ASSET
Broom and brush manufacturing plant
Umbrella manufacturers’ plant:
Cutting boards
Lathes
Taxation Ruling TR 2022/1
131/3
DATE OF
APPLICATION
1 Jan 2001
10
131/3
1 Jan 2001
1 Jan 2001
LIFE (YEARS)
REVIEWED
Page 174 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other manufacturing n.e.c.
(25990)
ASSET
LIFE (YEARS)
Motors
REVIEWED
20
DATE OF
APPLICATION
1 Jan 2001
ELECTRICITY, GAS, WATER AND WASTE SERVICES
(26110 to 29220)
Electricity supply
(26110 to 26400)
ASSET
Electricity distribution:
Control, monitoring, communications and protection
systems
Customer meters (incorporating load and time
switches if fitted)
Customer service mains or cable, above ground
Customer service mains or cable, underground
Distribution lines:
Above ground (incorporating conductors; cross
arms, insulators and fittings; poles – concrete,
wood, steel or stobie; and transformers – pole or
ground pad mounted)
Combination of above ground and underground
Underground (incorporating cables, fittings and
ground pad mounted transformers)
Distribution substations/transformers, pole or
ground pad mounted
Distribution zone substations (excluding control,
monitoring, communications and protection
systems)
Nightwatchman’s lights
Street lights
Electricity generation:
Ash and dust handling and disposal:
Ash dams
Ash slurry systems
Conveyors
Crushers
On-site storage silos, concrete or steel
Fuel supply and handling:
On-site gaseous fuel supply systems
(incorporating downstream delivery pipelines)
On-site liquid fuel supply systems (incorporating
downstream delivery pipelines)
Solid fuels:
Coal handling assets (including conveyors,
slot bunker, transfer towers, and weighers)
Day bunkers and silos, concrete or steel
(incorporating top side conveyor system)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jan 2002
25
*
1 Jan 2002
40
50
*
*
1 Jan 2002
1 Jan 2002
45
*
1 Jan 2002
47½
50
*
*
1 Jan 2002
1 Jan 2002
40
*
1 Jan 2002
40
*
1 Jan 2002
15
15
*
*
1 Jan 2002
1 Jan 2002
20
15
30
15
30
*
*
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
30
*
1 Jan 2002
30
*
1 Jan 2002
30
*
1 Jan 2002
30
*
1 Jan 2002
Page 175 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Electricity supply
(26110 to 26400)
ASSET
On-site coal storage assets (including
stacking and reclaiming assets)
On-site storage silos, concrete or steel
Quality control assets (including coal
sampling assets and secondary crushers)
Power generators:
Co-generation:
Condensing and feed heating assets
Control and monitoring system
Emergency power supply assets (including
batteries and uninterruptible power supply
(UPS) assets)
Gas turbine generators
Generator transformers and unit
transformers in sub-tropical areas
Generator transformers and unit
transformers in tropical areas
Heat recovery steam generators
Miscellaneous assets
On-site switchyards with conventional
outdoor switchgear
On-site switchyards with gas insulated
switchgear
Reciprocating engines, diesel fired
Reciprocating engines, gas spark ignition
Station and auxiliary electrical systems within
the power station
Steam turbine generators
Combined cycle:
Condensing and feed heating assets
Control and monitoring systems
Emergency power supply assets (including
batteries and uninterruptible power supply
(UPS) assets)
Gas turbine generators
Generator transformers and unit
transformers in sub-tropical areas
Generator transformers and unit
transformers in tropical areas
Heat recovery steam generators
Miscellaneous assets
On-site switchyards with conventional
outdoor switchgear
On-site switchyards with gas insulated
switchgear
Station and auxiliary electrical systems within
the power station
Steam turbine generators
Diesel or gas engine:
Control and monitoring systems
Diesel reciprocating engines
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
30
*
DATE OF
APPLICATION
1 Jan 2002
30
30
*
*
1 Jan 2002
1 Jan 2002
30
15
15
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
30
30
*
*
1 Jan 2002
1 Jan 2002
25
*
1 Jan 2002
30
30
30
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
30
*
1 Jan 2002
20
20
30
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
30
*
1 Jan 2002
30
15
15
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
30
30
*
*
1 Jan 2002
1 Jan 2002
25
*
1 Jan 2002
30
30
30
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
30
*
1 Jan 2002
30
*
1 Jan 2002
30
*
1 Jan 2002
15
20
*
*
1 Jan 2002
1 Jan 2002
Page 176 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Electricity supply
(26110 to 26400)
ASSET
Emergency power supply assets (including
batteries and uninterruptible power supply
(UPS) assets)
Gas spark ignition reciprocating engines
Generator transformers and unit
transformers in sub-tropical areas
Generator transformers and unit
transformers in tropical areas
Miscellaneous assets
On-site switchyards with conventional
outdoor switchgear
On-site switchyards with gas insulated
switchgear
Station and auxiliary electrical systems within
the power station
Gas turbine:
Control and monitoring systems
Emergency power supply assets (including
batteries and uninterruptible power supply
(UPS) assets)
Gas turbine generators
Generator transformers and unit
transformers in sub-tropical areas
Generator transformers and unit
transformers in tropical areas
Miscellaneous assets
On-site switchyards with conventional
outdoor switchgear
On-site switchyards with gas insulated
switchgear
Station and auxiliary electrical systems within
the power station
Hydro-electric:
Control and monitoring system
Emergency power supply assets (including
batteries and uninterruptible power supply
(UPS) assets)
Generator transformers and unit
transformers in sub-tropical area
Generator transformers and unit
transformers in tropical areas
Hydro turbines and generators
Miscellaneous assets
On-site switchyards with conventional
outdoor switchgear
On-site switchyards with gas insulated
switchgear
Station and auxiliary electrical systems within
the power station
Solar:
Photovoltaic electricity generating system
assets (incorporating photovoltaic panels,
mounting frames and inverters)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jan 2002
20
30
*
*
1 Jan 2002
1 Jan 2002
25
*
1 Jan 2002
30
30
*
*
1 Jan 2002
1 Jan 2002
30
*
1 Jan 2002
30
*
1 Jan 2002
15
15
*
*
1 Jan 2002
1 Jan 2002
30
30
*
*
1 Jan 2002
1 Jan 2002
25
*
1 Jan 2002
30
30
*
*
1 Jan 2002
1 Jan 2002
30
*
1 Jan 2002
30
*
1 Jan 2002
15
15
*
*
1 Jan 2002
1 Jan 2002
30
*
1 Jan 2002
25
*
1 Jan 2002
40
40
40
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
35
*
1 Jan 2002
40
*
1 Jan 2002
20
*
1 Jul 2011
Page 177 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Electricity supply
(26110 to 26400)
ASSET
Thermal:
Condensing and feed heating assets
Control and monitoring systems
Emergency power supply assets (including
batteries and uninterruptible power supply
(UPS) assets)
Generator transformers and unit
transformers in sub-tropical areas
Generator transformers and unit
transformers in tropical areas
Miscellaneous assets
On-site switchyards with conventional
outdoor switchgear
On-site switchyards with gas insulated
switchgear
Primary dust collection systems
(incorporating electrostatic precipitators or
baghouse filters)
Solid fuel preparation assets (including fuel
feeders and milling assets)
Station and auxiliary electrical systems within
the power station
Steam generators
Steam turbine generators
Wind:
Generator transformers and unit
transformers in sub-tropical areas
Generator transformers and unit
transformers in tropical areas
Wind turbines
Power station civil and structural works:
Chimney stacks:
Concrete surrounds
Steel flues
Cooling towers (concrete or timber)
Cooling water systems (excluding cooling towers
and condensing assets)
Power station buildings, to the extent that they
form an integral part of plant
Workshop machinery and tools
Electricity transmission:
Control, monitoring, communications and protection
systems
Power transformers
Transmission lines (incorporating conductors,
insulators and towers)
Transmission substations (excluding power
transformers and control, monitoring,
communications and protection systems)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
30
15
15
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
30
*
1 Jan 2002
25
*
1 Jan 2002
30
30
*
*
1 Jan 2002
1 Jan 2002
30
*
1 Jan 2002
30
*
1 Jan 2002
30
*
1 Jan 2002
30
*
1 Jan 2002
30
30
*
*
1 Jan 2002
1 Jan 2002
30
*
1 Jan 2002
25
*
1 Jan 2002
20
*
1 Jan 2002
30
20
30
30
*
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
30
*
1 Jan 2002
20
*
1 Jan 2002
12½
*
1 Jan 2002
40
47½
*
*
1 Jan 2002
1 Jan 2002
40
*
1 Jan 2002
Page 178 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Gas supply
(27000)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
15
40
5
*
*
*#
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
50
30
40
*#
*#
*#
1 Jul 2002
1 Jul 2002
1 Jul 2002
20
30
10
15
30
5
50
40
*
*#
*
*
*#
*
*#
*#
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
40
*#
1 Jul 2002
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
80
40
100
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
50
100
*
*
1 Jan 2005
1 Jan 2005
50
20
*
*
1 Jan 2005
1 Jan 2005
50
80
*
*
1 Jan 2005
1 Jan 2005
Gas distribution 29:
Control systems (excluding computers)
Gas meters
Low pressure (LP) gas storage holders
Pigging devices
Pipelines (including high, medium or low pressure
trunk, primary or secondary mains or services):
Generally
Polyvinylchloride (PVC) pipelines
Regulators (including gate stations, subgate
stations, block valve stations, pressure regulating
stations and district regulating stations)
Gas transmission30:
Compressor gas turbine (GT) drivers
Compressor station assets
Control systems (excluding computers)
Gas meters
Gas pipeline LNG station assets
Pigging devices
Pipelines – transmission, spur or lateral
Regulators (including gate stations, subgate
stations, block valve stations, pressure regulating
stations and district regulating stations)
Underground gas storage asset
Water supply
(28110)
ASSET
Assets used by irrigation water providers:
Channel regulators
Cranes (including gantries)
Dams and weirs ((incorporating gates and
actuators) consisting of a barrier to obstruct the flow
of water constructed from any or all of the following:
concrete, earth and rockfill)
Drain inlet
Drainage channels (measured from the point of
intersection with another drainage channel to the
following intersection)
Escapes
Flow meters
Irrigation channels (incorporating siphons and
subways) measured from offtake or regulator to
regulator:
Concrete
Earth
29
30
A capped effective life of 20 years is available where applicable (assets marked with #) – see subsection 40-102(5).
A capped effective life of 20 years is available where applicable (assets marked with #) – see subsection 40-102(5).
Taxation Ruling TR 2022/1
Page 179 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Water supply
(28110)
ASSET
LIFE (YEARS)
REVIEWED
Measurement flumes
Metered outlets:
Electronic
Mechanical
Piped
Offtakes
Pipes: measured from valve to valve, that are of
the same age and same material (not being in the
nature of a repair)
Pump inlets
Pump sets (incorporating switchboards, starters,
motors and pumps)
Reservoirs and tanks
Valves
Assets used in water supply:
Aerators and blowers
Cathodic protection systems
Chemical dosing pumps
Pump sets (incorporating switch boards, starters,
motors and pumps)
Raw water storage and supply assets:
Bores
Dam or weir intake structures
Dams and weirs
Reservoirs, elevated tanks and standpipes: whether
made from steel or concrete
Service connections:
Water meters
Valves:
Generally
Pressure reducing valves
Water mains: being lengths of trunk, distribution
and reticulation mains within a section,
measured from valve to valve that are of the same
age and same material (not being in the nature of a
repair)
Water supply control systems assets:
Air scour flow meters, level sensors,
transmitters and meters
Chlorine analysers, mini labs, pH meters,
turbidity analysers and meters
Flow meters
Pressure sensors, transmitters and meters
Telemetry (including modems and remote
transfer units)
Variable speed drives (VSDs)
Water supply pumping station detention tanks
Water treatment assets:
Balance tanks
Bore water treatment assets:
Aerators and blowers
50
*
DATE OF
APPLICATION
1 Jan 2005
40
50
40
80
80
*
*
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
50
40
*
*
1 Jan 2005
1 Jan 2005
80
40
*
*
1 Jan 2005
1 Jan 2005
20
20
25
25
*
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
30
100
100
80
*
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
20
*
1 Jan 2005
30
25
80
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
10
*
1 Jan 2005
7
*
1 Jan 2005
20
10
10
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
15
80
*
*
1 Jan 2005
1 Jan 2005
80
*
1 Jan 2005
20
*
1 Jan 2005
Taxation Ruling TR 2022/1
Page 180 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Water supply
(28110)
ASSET
LIFE (YEARS)
REVIEWED
Backwash pumps
Batching tanks
Clear water tanks
Drying beds
Filtration tanks
Lime pump sets (incorporating switch
boards, starters, motors and pumps)
Lime silos
Reactors
Sludge thickeners
Chemical blowers
Chemical dosing systems
Chemical feeders and hoppers
Chemical mixers and blenders
Chemical storage tanks
Clarifiers (incorporating scrapers)
Clear water tanks
Dissolved air flotation systems
Filtration tanks (incorporating scrapers)
Flocculation tanks (incorporating scrapers)
Inline mixers
Penstocks
Raw water inlet screening systems
Sludge treatment lagoons
Wash water holding tanks
25
80
80
50
80
25
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
50
25
50
15
15
25
25
30
80
80
25
80
80
15
25
25
50
80
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
Sewerage and drainage services
(28120)
ASSET
Chemical dosing pumps
Dams:
Lined earth dams
Dam covers
Effluent outfalls:
Shoreline ocean
Extended ocean
River or estuary
Methane gas and cogeneration assets – see Table A
Electricity supply (26110 to 26400) and Gas supply
(27000)
Pump sets (incorporating switch boards, starters,
motors and pumps)
Sewage pump station assets:
Detention tanks
Overflow screens
Sewage service connection assets:
Low pressure pumps
Vacuum pumps
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
25
*
DATE OF
APPLICATION
1 Jan 2005
100
20
*
*
1 Jan 2005
1 Jan 2005
100
100
100
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
25
*
1 Jan 2005
80
25
*
*
1 Jan 2005
1 Jan 2005
25
25
*
*
1 Jan 2005
1 Jan 2005
Page 181 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Sewerage and drainage services
(28120)
ASSET
Sewage treatment assets:
Air filtration systems
Air scrubbers
Chemical blowers
Chemical feeders and hoppers
Chemical mixers and blenders
Chemical storage tanks
Grit removal assets
Penstocks
Screenings removal assets
Sludge processing assets:
Anaerobic digesters
Anaerobic digester gas handling and blowing
systems
Anaerobic digester heating systems
Bio-filters
Dissolved air flotation systems
Lime disinfection dosing units
Sludge dewatering assets:
Belt presses
Centrifuges
Screw conveyors
Screw presses
Sludge driers
Sludge heating units
Sludge thickening tanks (incorporating scrapers)
Treatment assets:
Primary treatment assets:
Primary clarifiers (incorporating scrapers)
Primary sedimentation lagoons
Primary sedimentation tanks (incorporating
scrapers and weirs)
Scum collection and transfer systems
Secondary treatment assets:
Biological nutrient removal (BNR) assets:
Aerators and blowers
BNR tanks (incorporating mixed liquor
stream, anoxic, anaerobic and swing
zones and diffusers)
Mixers
Secondary clarifiers (incorporating scrapers)
Secondary treatment lagoons
Secondary treatment tanks (incorporating
scrapers and weirs)
Sequenced batch reactors
Sludge aerators and blowers
Tertiary treatment assets:
Backwash air blowers
Chlorine contact tanks
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
10
15
25
25
30
25
25
25
*
*
*
*
*
*
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
80
25
*
*
1 Jan 2005
1 Jan 2005
25
80
25
25
*
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
15
20
25
20
20
20
80
*
*
*
*
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
80
50
80
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
25
*
1 Jan 2005
20
80
*
*
1 Jan 2005
1 Jan 2005
25
80
50
80
*
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
80
80
*
*
1 Jan 2005
1 Jan 2005
20
80
*
*
1 Jan 2005
1 Jan 2005
Page 182 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Sewerage and drainage services
(28120)
ASSET
LIFE (YEARS)
REVIEWED
Filtration tanks
Reverse osmosis assets:
Fine screening systems
Micro filtration units
Reverse osmosis membrane filtration
units
UV disinfectors
Water storage tanks
Sewerage control systems assets:
Chlorine residual analysers and pH meters
Dissolved oxygen probes, level sensors,
transmitters and meters
Flow meters
Telemetry (including modems and remote transfer
units)
Variable speed drives (VSDs)
Sewer mains: Being lengths of collection sewers
measured from manhole to manhole (including branch,
main, pressure, reticulation, sub-main and trunk
sewers) (not being in the nature of a repair)
Valves:
Generally
Pressure reducing valves
80
*
DATE OF
APPLICATION
1 Jan 2005
15
15
10
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
25
80
*
*
1 Jan 2005
1 Jan 2005
7
10
*
*
1 Jan 2005
1 Jan 2005
20
10
*
*
1 Jan 2005
1 Jan 2005
15
80
*
*
1 Jan 2005
1 Jan 2005
25
30
*
*
1 Jan 2005
1 Jan 2005
Solid waste collection services
(29110)
ASSET
Air compressors and receivers
Balers
Bins:
Domestic mobile bins (plastic)
Industrial mobile rubbish bins (metal)
Industrial mobile rubbish bins (plastic)
Metal skips for hire
Roll-on roll-off containers
Stationary and portable compactor bins
Bin delivery vehicle cranes/bin and skip lifters
Compactors and collection bodies on trucks (including
lifting arms)
Fans
Forklifts
Garbage compactor trucks (excluding the compactor) 31
Hook lifts on truck body
Truck hoists
Washing assets (including pressure washers)
Waste water treatment systems
31
LIFE (YEARS)
REVIEWED
7
7
*
*
DATE OF
APPLICATION
1 Jul 2015
1 Jul 2015
10
8
5
8
10
8
10
*
*
*
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
*
*
*#
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
8
10
11
10
10
20
4
10
A capped effective life of 71/2 years may be available – see subsection 40-102(4).
Taxation Ruling TR 2022/1
Page 183 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Waste treatment and disposal services
(29210)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
7
*
*
1 Jul 2015
1 Jul 2015
7
6
5
20
5
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
4
15
12
5
10
5
11
*
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
8
*
1 Jul 2015
71/2
*
1 Jul 2015
15
71/2
5
15
7
7
15
10
10
10
15
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
Transfer stations and landfill operation assets:
Air compressors and receivers
Balers
Bins:
Bins generally (including metal bins)
Compactor bins
Mobile bins (including rubbish bins)
Bulk fuel above ground tanks
Bulldozers and drotts (including landfill compaction
assets)
CCTV and security systems
Concrete crushing assets
Dust and odour control assets
Excavators and front end loaders
Fans
Forklifts used in waste handling
Forklifts not used in waste handling
Gas capture assets:
Extraction assets (including wells, laterals and
headers, and condensate systems)
Flare skid assets generally (including blowers,
monitoring systems and flame arresters, but
excluding flare stacks)
Flare stacks – continuous use
Flare stacks – standby stacks
Monitoring systems (excluding wells)
Off-site monitoring wells
Green waste mulchers and shredders
Hoppers
Push pits
Sweepers – road sweepers
Transfer trailers
Water treatment systems
Weighbridges
Waste remediation and materials recovery services
(29220)
ASSET
Materials recovery facility (MRF) assets:
Air compressors and receivers
Balers
Ballistic separators
Bins:
Bins generally (including metal bins)
Compactor bins
Mobile bins (including rubbish bins)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
7
10
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
7
6
5
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
Page 184 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Waste remediation and materials recovery services
(29220)
ASSET
Bunkers
CCTV and security systems
Chippers and shredders
Control systems
Conveyors and conveyor systems:
Bounce conveyors and feeders
Conveyors generally ((incorporating belt, drive,
motors and supporting structure) including
walking floor conveyors)
Hand sort conveyors
Door controls and motor drive systems for automatic
opening doors (incorporating controls, motors and
sensors, but excluding doors)
Ducted air transfer system assets
Dust collectors
Eddy current separators
Excavators and front end loaders
Fans
Feed hoppers (incorporating steel drag chain,
conveyor belt, metering feed roller, motor and
gearbox)
Ferrous and magnetic separators
Food separation and screening assets
Forklifts
Glass breakers and crushers
Hoppers
Leachate pumps and filters
Lifting assets (including pallet jacks)
Optical sorters
Screen separators
Sweepers and scrubbers
Trommels (incorporating wheels, motors and
gearboxes):
Fixed
Portable
Vacuum extraction and cleaning assets
Vibrating screen separators
Waste compactors
Weighbridges
LIFE (YEARS)
REVIEWED
10
4
7
10
*
*
*
*
DATE OF
APPLICATION
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
10
9
*
*
1 Jul 2014
1 Jul 2014
10
10
*
*
1 Jul 2014
1 Jul 2014
10
12
7
5
10
5
*
*
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
10
10
5
6
7
10
10
5
10
10
*
*
*
*
*
*
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
7
7
10
10
9
15
*
*
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
10
*
*
1 Jul 2008
1 Jul 2008
CONSTRUCTION
(30110 to 32990)
ASSET
Air compressors:
Compressors – reciprocating
Compressors – rotary screw
Taxation Ruling TR 2022/1
Page 185 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
DATE OF
APPLICATION
1 Jul 2002
1 Jul 2008
1 Jul 2008
1 Jan 2001
ASSET
LIFE (YEARS)
REVIEWED
Backhoe loaders
Bending machines (bar, angle or rod)
Block and brick elevators (portable)
Chain blocks, rod shears, jacks etc
Compaction:
Compactors – flat plate
Compactors – vertical rammer
Concreting assets:
Brick and paving saws
Buggies or dumpers (motorised)
Concrete demolition saws
Concrete kibble buckets
Concrete mixers
Concrete surface preparation assets (including floor
grinders, planers and scarifiers)
Concrete trowels:
Ride on
Walk behind
Concrete vibrating screeders
Concrete vibrators:
Brushcutter style
Drive units
Flexible shaft pumps
Vibrating shaft
Concrete wheeled saws
Hoppers, skips and hoist buckets
Mobile concrete pumping units
Cranes (mobile):
Light and medium
Heavy (over 15.24 tonnes lift)
Tower and hoists
Dozers/front end loaders
Forklifts
Formwork, beams and props, steel
Hydraulic excavators
Lift slab assets (incorporating spreader bars, clutches,
pulleys and cables)
Mini excavators
Motor graders
Pavers
Power supply assets:
Generators, portable (incorporating attached engine
management and generator monitoring instruments):
Diesel
Petrol
Power tools:
Chainsaws (Chain saws)
Hand tools:
Air
Battery
Electric
9
10
10
131/3
*
*
*
8
6
*
*
1 Jul 2008
1 Jul 2008
5
5
3
15
4
5
*
*
*
*
*
1 Jul 2008
1 Jan 2001
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
7
5
5
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
5
6
6
3
6
10
62/3
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jan 2001
1 Jan 2001
15
20
10
9
11
10
10
5
*
*
*
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jan 2001
1 Jul 2002
1 Jul 2002
1 Jul 2008
1 Jul 2002
1 Jul 2008
8
10
12
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
5
*
*
1 Jul 2008
1 Jul 2008
3
*
1 Jul 2008
5
3
5
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
Taxation Ruling TR 2022/1
Page 186 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
ASSET
DATE OF
APPLICATION
LIFE (YEARS)
REVIEWED
7
3
3
10
10
15
7
8
7
12
*
*
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2002
1 Jan 2001
1 Jul 2002
1 Jul 2008
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
10
9
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
5
8
131/3
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2002
1 Jan 2001
Jack hammers:
Air
Electric
Nail guns – air
Profilers
Pumps
Road rollers
Saws, bench and mitre, portable
Scrapers
Skid steer loaders
Stabiliser recyclers
Surveying assets (including levels) – see Table A
Surveying and mapping services (69220)
Telescopic handlers
Tool carriers
Track loaders
Traffic management assets (use the relevant lives given
under Table A Rental and hiring services (except real
estate) (66110 to 66400), whether or not the assets are in
fact hired or leased)
Welders:
Diesel
Electric
Wheel loaders
Winches
Other heavy and civil engineering construction
(31099)
ASSET
LIFE (YEARS)
Automatic welding machines (used at sea in construction
of submarine pipelines)
10
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
WHOLESALE TRADE
(33110 to 38000)
ASSET
Barcode readers/scanners – see Table B Warehouse and
distribution centre equipment and machines
Benches
Dimensioning machines
Ice making machines
Intermediate bulk containers:
Mild and stainless steel
Others
Lifting and handling assets:
Elevating work platforms
Forklifts – see Table B Warehouse and distribution
centre equipment and machines
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
15
8
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
15
8
*
*
1 Jul 2019
1 Jul 2019
10
*
1 Jul 2019
Page 187 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
4
5
*
*
1 Jul 2019
1 Jul 2019
12
*
1 Jul 2019
10
12
12
15
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
10
*
1 Jul 2019
Pallet conveyers – see Table B Warehouse and
distribution centre equipment and machines
Pallet jacks – see Table B Loading bay assets
Picking and collating machines – see Table B
Warehouse and distribution centre equipment and
machines
Ladders
Livestock scales, weigh indicators and loading bars
Racks – see Table B Warehouse and distribution centre
equipment and machines
Packaging assets:
Carton sealers and box taping machines
Pallet wrappers – see Table B Packaging machines
Pumps:
Chemical pumps
Product pumps
Vacuum pumps
Water pumps
Refrigeration assets – see Table B Refrigeration assets
Scales (excluding livestock scales)
Signs – see Table B Advertising signs
Tanks:
Chemical storage tanks
Water storage tanks
Trailers – see Table B Motor vehicles and trailers
Trolleys – see Table B Warehouse and distribution centre
equipment and machines
Unmanned aerial vehicles (drones/remotely piloted
aircraft) – see Table B Unmanned aerial vehicles
15
20
1 Jul 2019
1 Jul 2019
Wool wholesaling
(33110)
ASSET
LIFE (YEARS)
REVIEWED
20
*
Wool presses
DATE OF
APPLICATION
1 Jul 2006
Petroleum product wholesaling
(33210)
ASSET
Bulk fuel regional depot assets (excluding LPG assets):
Cathodic protection systems:
Sacrificial anode
Impressed current
Effluent treatment system (incorporating pumps,
motors and electronic circuitry)
Electric pumps
Hoses
Loading gantries and racks (incorporating meters and
metering systems)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
20
15
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
2
15
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
Page 188 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Petroleum product wholesaling
(33210)
ASSET
Petroleum product storage tanks – fibreglass and
steel
Rigid fuel tank truck assets:
Aluminium tanks or barrels
Filters
Metering systems
Overfill protection systems
Pumping systems:
Guns and nozzles
Hose reels
Hoses
Hydraulically driven pumps
Pipes and fittings
Tailgate loaders
Single or multi product gasoline and diesoline
dispensers (incorporating meters, electronic
circuitry, LCD displays, cash presets, hoses,
automatic nozzles and steel cabinets and, where
applicable, vapour recovery monitoring and
collection systems)
Single or multi product gasoline and diesoline
pumps (incorporating pump units, meter, electronic
circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where
applicable, vapour recovery monitoring and
collection systems)
Submersible turbine pumps
Underground distribution piping systems
(incorporating pipes, fittings and manholes)
fibreglass and steel
Bulk fuel terminal assets (excluding LPG assets):
Automatic tank gauges
Effluent treatment systems (incorporating air pump,
pipes, separator and tank)
Fire protection systems (incorporating auxiliary
monitors, fire and UV detectors, fire indicator
anels, fire retardant lines and foam storage tank)
Hoses
Loading and unloading arms (incorporating balance
mechanisms, couplers, drop hoses and swivels)
Marketing pumps
Meters and metering systems
Overfill protection systems
Product piping (steel)
Terminal automation equipment
Vapour recovery units
LPG depot and terminal assets:
Automatic tank gauges
Cathodic protection systems:
Sacrificial anode
Impressed current
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
20
*
DATE OF
APPLICATION
1 Jul 2010
10
5
5
10
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
3
7
2
8
10
15
10
*
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
*
1 Jul 2010
8
20
*
*
1 Jul 2010
1 Jul 2010
10
10
*
*
1 Jul 2010
1 Jul 2010
15
*
1 Jul 2010
2
10
*
*
1 Jul 2010
1 Jul 2010
7
7
10
20
10
15
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
*
1 Jul 2010
10
20
*
*
1 Jul 2010
1 Jul 2010
Page 189 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Petroleum product wholesaling
(33210)
ASSET
LIFE (YEARS)
REVIEWED
Depot and terminal storage vessels – aboveground
and underground
Electronic scales
Forklift fuel tanks:
Galvanised steel or steel tanks coated with zinc
rich enamel
Aluminium tanks
Hoses
In-situ permanently installed cylinders
Leak detection systems
Leisure market cylinders (4.5 and 9 kgs capacity)
Loading arms:
Terminal
Marine
LPG fleet refuelling facility:
Dispenser
Guns and nozzles
Hoses
Meters
Piping
Pump sets
Storage tanks
Valves
LPG tank truck assets:
LPG storage tanks
Metering systems
Pumping systems:
Guns and nozzles
Hoses
Hose reels
Pipes and fittings
Pumps
Valves
Product piping systems:
Pipes
Valves
Pumps
Stillages
Vapour recovery units and vapour compressors
Weighbridges
30
*
DATE OF
APPLICATION
1 Jul 2010
10
*
1 Jul 2010
15
*
1 Jul 2010
12
5
30
8
15
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
25
*
*
1 Jul 2010
1 Jul 2010
10
3
5
7
20
10
30
10
*
*
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
7
*
*
1 Jul 2010
1 Jul 2010
3
5
7
7
7
7
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
10
7
5
7
25
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
Commission-based wholesaling
(38000)
ASSET
Sale yards (used by stock and station agents)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
30
*
DATE OF
APPLICATION
1 Jul 2014
Page 190 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
RETAIL TRADE
(39110 to 43209)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jul 2005
15
*
1 Jul 2005
5
*
1 Jul 2005
8
10
10
10
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
10
*
1 Jul 2005
10
*
1 Jul 2005
10
2
*
*
1 Jul 2005
1 Jul 2022
5
10
*
*
1 Jul 2013
1 Jul 2013
10
*
1 Jul 2014
8
40
20
10
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2005
1 Jul 2005
7
10
*
*
1 Jul 2005
1 Jul 2005
7
*
1 Jul 2005
Counters, freestanding (including check-out and service
counters)
Door controls and motor drive systems for automatic
sliding doors (incorporating chains, controls, motors
and sensors, but excluding doors)
Electronic article surveillance (EAS) system assets
(including barcodes or tag deactivators and detachers,
door pedestals, electronic tag release assets, receivers
and transmitters)
Floor coverings (removable without damage):
Carpet
Floating timber
Linoleum
Vinyl
Furniture, freestanding (including chairs, cupboards,
racks, showcases and tables)
Hot food display assets (including bain marie)
Loading bay assets – see Table B Loading bay assets
Overhead track scales (including meat rail scales)
Plastic safety screens (including sneeze guards)
Power supply assets, emergency or standby:
Generator assets – see Table B Power supply
assets
Uninterruptible power supply (UPS) system:
Line interactive type
On line double conversion type
Public address and paging system assets (including
amplifiers, audio speakers and microphones) – see
Table B Public address and paging system assets
Refrigeration assets:
Generally (including blast chillers, condensers,
evaporators, refrigeration cabinets, standalone
freezers and standalone refrigerators)
Ice making machines
Insulation panels used in cool or freezer rooms
Roller shutter electric motors
Shelving
Signage used for business identification (including
lighting for signs) – see Table B Advertising signs
Trolleys, customer shopping type
Trolleys, stock type
Visual display assets (including body forms, head
displayers, mannequins and seasonal decorations)
Motor vehicle tyre or tube retailing
(39220)
ASSET
Air tools (including ratchet guns)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
2
*
DATE OF
APPLICATION
1 Jul 2011
Page 191 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motor vehicle tyre or tube retailing
(39220)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
10
10
10
10
3
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
20
15
10
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
3
5
10
15
10
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
8
5
10
3
8
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
20
7
5
5
5
8
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
LIFE (YEARS)
REVIEWED
7
10
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
10
5
*
*
1 Jul 2010
1 Jul 2010
7
10
*
*
1 Jul 2010
1 Jul 2010
Compressed air assets:
Air compressors:
Reciprocating
Rotary screw
Rotary vane
Air driers and dehumidifiers
Air receivers
Hose reels
Reticulation lines:
Aluminium
Copper
Polyethylene (PE)
Steel
Floor jacks:
Used for car and light truck repairs
Used for heavy vehicle repairs
Hand tools
Stillages
Storage shelving
Tyre conveyors:
Horizontal
Vertical
Tyre fitting machines
Tyre inflation cages
Tyre inflators (automatic and manual)
Tyre spreaders
Vehicle hoists:
Used for car and light truck repairs
Used for heavy vehicle repairs
Wheel alignment machines
Wheel balancing machines
Wheel balancing plates, flanges and finger adaptors
Wheel lifters
Wheel lifters (incorporating tyre spreaders)
Fuel retailing
(40000)
ASSET
Air compressors and air lines
Automatic tank gauges
Canopy lighting:
Liquid emitting diode
Radiant gas positive
Convenience store assets:
Air conditioning systems
Back-loading refrigerated cabinets (incorporating
fans, boosters and compressors)
Taxation Ruling TR 2022/1
Page 192 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Fuel retailing
(40000)
ASSET
LIFE (YEARS)
REVIEWED
CCTV video surveillance systems
Coffee making machines (including espresso and
drip filter type machines)
Counters – freestanding
Display shelving and racking
Door controls and motor drive systems for automatic
opening doors (incorporating controls, motors and
sensors, but excluding doors)
Hot food display assets (including bain maries)
Microwave ovens
Pie warmers and heating units
Refrigerated cabinets and freezers
PA systems
Point of sale assets:
Barcode scanners
Electronic funds transfer point of sale machines
(EFTPOS)
Forecourt controllers
Safes:
Cash storage
Cash vending
Cigarette safes
Emergency shut off systems
Facility signs
Gasoline and diesoline assets:
Effluent treatment systems (incorporating motors,
electronic circuitry, pumps, and separators)
Leak protection pressure systems
Single or multi product gasoline and diesoline
dispensers (incorporating meters, electronic
circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where
applicable, vapour recovery monitoring and
collection systems)
Single or multi product gasoline and diesoline
pumps (incorporating pump units, meters, electronic
circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where
applicable, vapour recovery monitoring and
collection systems
Pay at pump card reading systems
Submersible turbine pumps
Underground fuel distribution and containment
piping systems (incorporating pipes, fittings and
manholes)
Underground fuel storage tanks – steel and
fibreglass
Hot water systems
LPG assets:
LPG pumps
4
5
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
10
10
7
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
5
10
10
12
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
6
6
*
*
1 Jul 2010
1 Jul 2010
6
*
1 Jul 2010
10
7
7
10
7
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
8
*
1 Jul 2010
8
10
*
*
1 Jul 2010
1 Jul 2010
7
*
1 Jul 2010
6
8
20
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
10
*
1 Jul 2010
7
*
1 Jul 2010
Taxation Ruling TR 2022/1
Page 193 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Fuel retailing
(40000)
ASSET
LIFE (YEARS)
REVIEWED
LPG dispensers (incorporating meters, electronic
circuitry, LCD displays, cash presets, hoses,
automatic nozzles and steel cabinets)
LPG storage tanks – aboveground and
underground
Underground steel piping systems (incorporating
pipes, fittings and manholes)
10
*
DATE OF
APPLICATION
1 Jul 2010
30
*
1 Jul 2010
20
*
1 Jul 2010
Food retailing
(41100 to 41290)
ASSET
LIFE (YEARS)
Butchers’ plant
REVIEWED
20
DATE OF
APPLICATION
1 Jan 2001
Supermarket and grocery stores
(41100)
ASSET
Bakery assets:
Bakery display assets, non-refrigerated (including
freestanding display cabinets, cases, racks,
shelves and stands)
Bakery trolleys
Bread slicers
Bun divider rounders
Doughnut making machines
Hydraulic dough dividers
Mixers (including planetary and spiral mixers)
Moulders
Ovens
Provers and retarder provers
Butcher assets:
Bandsaws
Meat:
Mincers
Tenderisers
Meat trolleys
Sausage filling machines
Deli Assets:
Cheese cutters
Cheese graters
Coffee making machines (including espresso and
drip filter type machines)
Contact grills
Deep fryers
Deli slicers
Hot food display assets (including bain marie, hot
boxes and pie warmers)
Juicing machines, commercial type
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEW
DATE OF
APPLICATION
10
*
1 Jul 2020
12
10
10
8
10
10
12
10
8
*
*
*
*
*
*
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
10
*
1 Jul 2020
10
10
12
10
*
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
10
10
5
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
10
10
10
10
*
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
8
*
1 Jul 2020
Page 194 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Supermarket and grocery stores
(41100)
ASSET
LIFE (YEARS)
REVIEW
Ovens (including chicken ovens and smoker ovens)
Popcorn machines
Sushi making assets (including rice cookers, rice
mixers and sushi robots)
Produce assets:
Display barrels
Produce bins
Scales (including bench scales and hanging scales)
Refrigeration and freezing assets:
Compressors, condensers and evaporators
Freezers and refrigerators generally (including
refrigeration cabinets and cases, standalone
chillers, standalone freezers and standalone
refrigerators)
Insulation panels used in cool or freezer rooms
Night blinds/covers
Support and other assets:
Automatic entrance swing gates
Balers (for cardboard and plastic) – see Table B
Warehouse and distribution centre equipment and
machines
Benches (stainless steel), free standing
Bin lifters
Cash handling assets:
Coin counters and sorters
Note counters and sorters
Safes
Cigarette cabinets, free standing
Counters, free standing (including checkout and
service counters)
Dishwashers
Display racks and stands (including magazine
racks/stands)
Hot water systems (excluding piping)
Label printers
Label printing scales
Labelling guns
Microwave ovens
Nut grinders/peanut butter makers
Packaging assets:
Automatic labelling wrappers, modified
atmosphere packaging (MAP) and vacuum
chamber packaging machines
Benchtop heat wrappers
Point of sale assets:
Generally (excluding self-checkout registers) –
see Table B Point of sale assets
Self-checkout registers
Power generators (emergency or standby)
Racking
10
8
7
*
*
*
DATE OF
APPLICATION
1 Jul 2020
1 Jul 2020
1 Jul 2020
10
12
8
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
10
10
*
*
1 Jul 2020
1 Jul 2020
30
10
*
*
1 Jul 2020
1 Jul 2020
10
*
1 Jul 2020
20
15
*
*
1 Jul 2020
1 Jul 2020
10
10
15
15
10
*
*
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
10
10
*
*
1 Jul 2020
1 Jul 2020
12
5
8
5
5
5
*
*
*
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
10
*
1 Jul 2020
10
*
1 Jul 2020
6
20
20
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
Taxation Ruling TR 2022/1
Page 195 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Supermarket and grocery stores
(41100)
ASSET
LIFE (YEARS)
REVIEW
Range hood exhaust fans
Safety steps
Shelving
Signage:
Aisle signs
Others (such as advertising signs and signage
for business identification) – see Table B
Advertising signs
Stock ladders
Trolleys, customer shopping type
Trolleys, stock type (including roll cages, platform
trolleys, etc)
UV insect exterminators
12
10
15
*
*
*
DATE OF
APPLICATION
1 Jul 2020
1 Jul 2020
1 Jul 2020
7
*
1 Jul 2020
12
7
10
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
7
*
1 Jul 2020
Other store-based retailing
(42110 to 42799)
ASSET
LIFE (YEARS)
REVIEWED
Newspaper wrapping machines
Paint tinting and colour blending machines (manual and
automatic)
10
7
*
DATE OF
APPLICATION
1 Jan 2001
1 Jul 2014
ACCOMMODATION AND FOOD SERVICES
(44000 to 45302)
Accommodation
(44000)
ASSET
Accommodation providers using assets not listed here
may rely on determinations shown for Residential
property operators (67110)
Accommodation providers who operate a pub, tavern,
bar, cafe, restaurant or club within their premises should
use the effective life determinations shown for cafes,
restaurants, takeaway food services, pubs, taverns, bars
and clubs (hospitality) (45110 to 45302) for assets used
in that business
Audio visual entertainment assets (including those used
in conference and function rooms (including amplifier,
audio speaker, digital disc player, microphone, television
sets, turntable, video projection equipment))
Carpets
Door controls and motor drive systems for automatic
sliding doors and revolving doors (incorporating chains,
controls, motors and sensors, but excluding doors)
Furniture, freestanding:
Generally (including guestrooms)
Outdoor
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
*
1 Jul 2005
7
10
*
*
1 Jul 2005
1 Jul 2005
7
5
*
*
1 Jul 2005
1 Jul 2005
Page 196 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Accommodation
(44000)
ASSET
Garage doors, electric (excluding doors):
Controls and motors
Gates, electric (excluding gates):
Controls and motors
Guestroom assets:
Bathroom assets:
Accessories, freestanding (including sanitary
assets, shower caddies, soap holders and toilet
brushes)
Hair dryers
Heated towel rails, electric
Scales
Spa bath pumps
Towels
Bedding (including mattress protectors, pillows and
sheets)
Bed mattresses
Beds:
Generally (including ensembles)
Foldout and rollaway beds (excluding sofas)
Bed spreads, blankets and quilts
Clocks and clock radios
Kitchen assets:
Bar refrigerators
Cooking utensils (including electric jugs, kettles,
pans, pots and toasters, but excluding portable
cook tops and ovens)
Crockery and cutlery
Glassware
Microwave ovens
Laundry assets in guestrooms:
Clothes dryers
Irons and ironing boards
Washing machines
Window blinds and curtains
Hot water systems (excluding commercial boilers and
piping)
Housekeeping assets (including bins, buckets, floor signs
and toilet brushes)
Laundry assets used by hotel/motel operators:
Dryers
Linen bins
Pressers
Roller irons
Washing machines
Public address and paging system assets (including
amplifiers, audio speakers and microphones)
Sauna heating assets
Swimming pools and spas:
Chlorinators
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
*
1 Jul 2005
5
*
1 Jul 2005
1
*
1 Jul 2005
3
5
5
7
1
2
*
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
7
*
1 Jul 2005
7
3
5
5
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
10
2
*
*
1 Jul 2005
1 Jul 2005
4
2
5
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
7
3
7
6
10
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1
*
1 Jul 2005
10
15
15
20
10
10
*
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
10
*
1 Jul 2005
8
*
1 Jul 2005
Page 197 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Accommodation
(44000)
ASSET
LIFE (YEARS)
REVIEWED
8
10
10
3
10
*
*
*
*
*
Filtration assets (including pumps)
Heaters
Trolleys
Vacuum cleaners
Water pumps used to deliver water to residences above
ground level
DATE OF
APPLICATION
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality)
(45110 to 45302)
ASSET
LIFE (YEARS)
REVIEWED
Audio visual entertainment assets (including amplifiers,
audio speakers, digital disc players, microphones,
television sets, turntables and video projection
equipment)
Bars, freestanding (including drink service counters and
wet bars)
Beer dispensing system assets (including, tanks, taps
tubes and valves)
Coffee making machines (including espresso and drip
filter type machines)
Counters for customer service, freestanding
Dance floor assets, freestanding (including wooden
surface, fog and smoke machines, strobe lights and disco
balls)
Dishwasher machines
Drink blenders
Drink dispensing machines (including hot water urns, post
mix dispensers, refrigerated and frozen drink dispensers
and dairy dispensers, but excluding beer dispensing
systems)
Electronic spirits dispensers
Floor coverings, removable without damage:
Carpet
Rubber safety mats
Food preparation and service assets:
Bench top appliances – small portable type
(including blenders, food processors, grills, rice
cookers and toasters)
Cooking appliances, large commercial type
(including cook tops, deep fryers, grills, kebab
machines, ovens and salamanders)
Cookware, handheld (including frypans, pans, pots,
trays and woks)
Crockery, cutlery and glassware
Hot food display assets (including bain marie)
Microwave ovens
Preparation benches, freestanding
Wok burners, large commercial type
Furniture, freestanding, for customer use:
In drinking areas of pubs, bars, clubs
5
*
DATE OF
APPLICATION
1 Jul 2005
15
*
1 Jul 2005
15
*
1 Jul 2005
5
*
1 Jul 2005
15
5
*
*
1 Jul 2005
1 Jul 2005
8
3
10
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
5
*
1 Jul 2005
5
5
*
*
1 Jul 2005
1 Jul 2005
3
*
1 Jul 2005
10
*
1 Jul 2005
2
*
1 Jul 2005
1
10
5
20
8
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
5
*
1 Jul 2005
Taxation Ruling TR 2022/1
Page 198 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality)
(45110 to 45302)
ASSET
LIFE (YEARS)
REVIEWED
8
*
DATE OF
APPLICATION
1 Jul 2005
20
1
5
5
5
2
*
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2022
10
*
1 Jul 2014
8
40
*
*
1 Jul 2014
1 Jul 2014
In dining areas
Furniture, not freestanding:
Chairs and tables fixed to ground or building
Glassware
Glass washer machines
Kitchen exhaust fans
Menu boards
Plastic safety screens (including sneeze guards)
Poker/gaming assets – see Table A Casino operations
(92010)
Refrigeration assets:
Generally (including blast chillers, condensers,
evaporators, refrigeration cabinets, standalone
freezers and standalone refrigerators)
Ice making machines
Insulation panels used in cool or freezer rooms
TRANSPORT, POSTAL AND WAREHOUSING
(46100 to 53090)
Road transport
(46100 to 46239)
ASSET
Containers, transportable (used to transport goods by
road, rail and sea)
Motor vehicles and trailers:
Buses having a gross vehicle mass of more than 3.5
tonnes32
Cars (motor vehicles designed to carry a load of less
than one tonne and fewer than 9 passengers):
Generally
Hire cars33:
Cars used to provide basic service
ride-sourcing, ride-hailing or ride-sharing
services (e.g. uberX)
Generally (including cars used to provide
premium service ride-sourcing, ride-hailing or
ride-sharing services e.g. UberBLACK)
Rental cars34
Taxis
Light commercial vehicles designed to carry a load
of one tonne or greater and having a gross vehicle
mass of 3.5 tonnes or less35
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jan 2001
15
*#
1 Jan 2005
8
*
1 Jan 2006
8
*
1 Jul 2016
6
*
1 Jul 2016
5
4
12
*
*
*#
1 Jul 2016
1 Jul 2015
1 Jan 2005
32
A capped effective life of 71/2 years is available – see subsection 40-102(4).
A hire car is a passenger car hired with a driver, not being a taxi.
34
A rental car is a passenger car hired, leased or rented for short-term use without a driver.
35
A capped effective life of 71/2 years is available – see subsection 40-102(4).
33
Taxation Ruling TR 2022/1
Page 199 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Road transport
(46100 to 46239)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
6
12
12
*
*
*#
1 Jul 2016
1 Jul 2016
1 Jan 2005
15
*#
1 Jan 2005
10
*
1 Jul 2015
5
15
*
*#
1 Jul 2015
1 Jan 2005
Limousines:
Sedan limousines
Stretch limousines
Minibuses having a gross vehicle mass of 3.5 tonnes
or less and designed to carry 9 or more passengers36
Trailers having a gross vehicle mass greater than 4.5
tonnes37
Trailers having a gross vehicle mass of 4.5 tonnes or
less:
Aluminium, galvanised steel, galvanised hot
dipped steel and powder coated trailers
Mild steel trailers (painted and unpainted)
Trucks having a gross vehicle mass greater than 3.5
tonnes (excluding off highway trucks used in mining
operations) 38
Tramway and light rail passenger transport services
(46220)
ASSET
Infrastructure assets:
Communication, computer and passenger support
assets:
Automatic vehicle monitoring computer systems
Automatic vehicle monitoring tram borne
equipment (including transponders)
CCTV systems
Control systems
Hand-held passenger ticketing machines
Passenger information displays
Passenger ticketing machines
Radio base stations, intercoms
Electrification assets:
Lighting
Overhead distribution lines (incorporating
conductors, cross arms, feeders, insulators,
inverters, fittings and poles)
Power transformers
Substations (incorporating switchgear and circuit
breakers)
Signalling assets (including automatic points)
Track maintenance assets:
Truck mounted maintenance assets (including
points cleaning, sweeping and welding
machines)
Trackwork (incorporating track drainage):
Ballasted track
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
10
*
*
1 Jul 2010
1 Jul 2010
4
10
5
10
15
7
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
15
30
*
*
1 Jul 2010
1 Jul 2010
40
40
*
*
1 Jul 2010
1 Jul 2010
15
*
1 Jul 2010
15
*
1 Jul 2010
25
*
1 Jul 2010
36
A capped effective life of 71/2 years is available – see subsection 40-102(4).
A capped effective life of 10 years is available – see subsection 40-102(4).
38
A capped effective life of 71/2 years is available – see subsection 40-102(4).
37
Taxation Ruling TR 2022/1
Page 200 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Tramway and light rail passenger transport services
(46220)
ASSET
LIFE (YEARS)
REVIEWED
20
30
20
*
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
1 Jul 2010
40
*
1 Jul 2010
30
30
15
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
Curved track
Embedded track
Points (excluding automatic points) and
crossings
Track within depots
Tramway and light rail rolling stock:
Bogies
Carriages, modules, saloons
Pantographs
Rail freight and passenger transport services
(47100 to 47200)
ASSET
Containers, transportable (used to transport goods by
road, rail and sea)
Infrastructure assets:
Electrification assets:
Overhead distribution lines (incorporating
conductors, contact catenary, cross arms,
insulators and fittings, and poles)
Power transformers
Substations (incorporating switchgear and circuit
breakers)
Passenger information and ticketing system
Signalling assets (including axle detectors, block
signals, dragging equipment detector, hot boxes,
interlockings, level crossings, and train control and
train describer)
Trackwork (incorporating rails, sleepers, ballast,
permanent way/top 600, and integral bridges,
culverts and tunnels):
Freight (trackwork used by vehicles with gross
axle loads of 30 tonnes and below per vehicle):
Heavy haul (trackwork carrying >20 GMT per
annum)
Light haul (trackwork carrying <1 GMT per
annum)
Medium haul (trackwork carrying between
1 GMT and 20 GMT per annum)
Freight (trackwork used by vehicles with gross
axle loads above 30 tonnes per vehicle)
Passenger
Turnouts and crossings
Monorail operation assets:
Infrastructure assets:
Communication, computer and passenger
assets:
CCTV systems
Control systems (including commutators)
Hand held passenger ticketing machines
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jan 2001
331/3
*
1 Jan 2002
30
40
*
*
1 Jan 2002
1 Jan 2002
15
15
*
*
1 Jan 2002
1 Jan 2002
30
*
1 Jan 2002
50
*
1 Jan 2002
40
*
1 Jan 2002
20
*
1 Jan 2002
40
20
*
*
1 Jan 2002
1 Jan 2002
4
10
5
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
Page 201 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Rail freight and passenger transport services
(47100 to 47200)
ASSET
LIFE (YEARS)
REVIEWED
Passenger information displays
Passenger ticketing machines
Phones, radio base stations, intercoms
Rescue and recovery vehicles
Electrification assets:
Collector rails
Lighting
Power transformers
Standby generators
Substations (incorporating switchgear and
circuit breakers)
Uninterruptible power supply (UPS) systems
Track and maintenance assets:
Beams and columns
Maintenance vehicles
Track
Track switches
Traversers
Monorail rolling stock:
Bogies
Carriages, modules, saloons
Railway rolling stock:
Locomotives:
Generally (including diesel-electric and electric)
Heavy haul (bulk minerals/coal)
Underground (diesel-battery)
Passenger:
Electric/diesel power cars and trailers
Locomotive hauled carriages (including baggage
vans, diners, mail vans, sit-up cars, and sleepers)
Power vans
Rail mounted track infrastructure assets:
Generally (including ballast
wagons/cleaners/regulators, rail grinders,
sleeper laying machines and track recorders)
Mainline and switch tampers
Wagons – bulk freight:
Mineral ores and coal:
Carbon steel
Ferritic steel
Other:
Coke quenchers
Grain hoppers
Limestone
Pneumatic discharge – cement
Used on tram lines
Tank cars
Wagons – non bulk freight (including all wagons
used for general and inter-modal freight)
10
15
7
30
*
*
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
30
15
40
25
40
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
5
*
1 Jul 2010
30
15
30
30
30
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
30
30
*
*
1 Jul 2010
1 Jul 2010
25
20
15
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
30
30
*
*
1 Jan 2002
1 Jan 2002
15
*
1 Jan 2002
20
*
1 Jan 2002
15
*
1 Jan 2002
20
30
*
*
1 Jan 2002
1 Jan 2002
15
20
20
20
40
20
30
*
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2001
1 Jan 2002
1 Jan 2002
Taxation Ruling TR 2022/1
*
*
Page 202 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Note: From the 2012–13 income year, a capped life of 10 years is available for the decline in value of
eligible shipping vessels but only if certain conditions are met (see table item 10 of subsection 40-102(4)
and subsection 40-102(4A))
Water transport and support services
(48100 to 48200 and 52110 to 52190)
ASSET
Commercial vessels:
Canoes
Dinghies and punts (not longer than 6 metres)
Fishing vessels (including trawlers, long liners,
seiners, fin fish boats, pearling boats, lobster boats,
aquaculture and other fishing boats):
Longer than 10 metres
Not longer than 10 metres
Houseboats
Inflatable boats (excluding rigid hull inflatable boats)
Jet skis
Kayaks
Offshore supply and support vessels
Passenger vessels (including cruise vessels,
skippered charter vessels, vehicle and passenger
ferries, semi submersible vessels and water taxis):
Longer than 10 metres
Not longer than 10 metres
Pedal boats
Pontoon boats (excluding pontoons or floating
jetties used for storage or walkway only)
Sail boats (not longer than 6 metres and including
‘off the beach’ boats)
Ski boats
Thrill boats (including jet boats)
Trading ships:
Bulk carriers
Cargo ships
Container ships
Roll on/roll off ships
Tankers:
Oil and chemical
LNG and LPG
Work vessels (including barges, coastal supply
boats, dredges, general work boats, landing craft,
launches, lighters, line boats, pilot boats, runabouts
and tug boats):
Longer than 10 metres
Not longer than 10 metres
Yachts and motor cruisers – bare boat charter
(including monohulls, catamarans and trimarans)
Support assets (acquired separately from the vessel):
Desalinators
Hot water units:
Domestic
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
12
*
*
1 Jul 2009
1 Jul 2009
20
15
20
7
4
5
20
*
*
*
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
20
15
10
15
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
*
1 Jul 2009
10
10
*
*
1 Jul 2009
1 Jul 2009
20
20
20
20
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
20
30
*
*
1 Jul 2009
1 Jul 2009
20
15
15
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
*
1 Jul 2009
5
*
1 Jul 2009
Page 203 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Note: From the 2012–13 income year, a capped life of 10 years is available for the decline in value of
eligible shipping vessels but only if certain conditions are met (see table item 10 of subsection 40-102(4)
and subsection 40-102(4A))
Water transport and support services
(48100 to 48200 and 52110 to 52190)
ASSET
Marine
Lifting assets:
Hoists and winches:
Electric
Hydraulic and mechanical
Navigational and communication assets acquired
separately from the vessel (including autopilots,
chart plotters, depth sounders, GPS, radar systems
and marine radios)
Outboard motors
Power supply assets:
Batteries (deep cycle)
Generators (stand alone)
Inverters
Safety assets:
Emergency signalling assets (including EPIRBS)
Life rafts
Trailers
Port assets:
Cargo handling equipment:
Containers, transportable (used to transport
goods by road, rail and sea)
Cranes:
Container/portainer
Fixed
Mobile (over 15.24 tonnes lift)
Dozers
Forklifts:
Container handling
General handling
Rail mounted gantries
Reach stackers
Ship loaders
Ship unloaders
Spreaders
Stackers, reclaimers and stackers/reclaimers
Straddle carriers
Wheel loaders
Control systems:
Control system assets – programmable logic
controllers (PLCs) and hardware
Motor control centre and motor control field
devices
Environmental equipment:
Current, tidal, wave and wind monitoring systems
Oil spill containment boom
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2009
5
10
5
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
5
*
1 Jul 2009
3
10
6
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
5
10
8
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
*
1 Jan 2001
20
25
20
9
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
71/2
11
15
10
30
20
5
25
121/2
8
*
*
*
*
*
*
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
*
1 Jul 2002
20
*
1 Jul 2002
5
10
*
*
1 Jul 2002
1 Jul 2002
Page 204 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Note: From the 2012–13 income year, a capped life of 10 years is available for the decline in value of
eligible shipping vessels but only if certain conditions are met (see table item 10 of subsection 40-102(4)
and subsection 40-102(4A))
Water transport and support services
(48100 to 48200 and 52110 to 52190)
ASSET
Intermodal facilities:
Receival station assets (including belt feeder,
hopper and tippler)
Truck and rail receival dump pit
Land based facilities:
Concrete rail beams and rails
Conveyor systems (incorporating chutes, gravity
take-up assemblies, headframes, structures,
surge bins, transfer towers and weigh towers)
Dust suppression systems
Electricity supply assets – see Table A Electricity
supply (26110 to 26400)
Storage sheds, to the extent they form an
integral part of bulk handling equipment
Navigational aids:
Land based navigational aids
Offshore beacons, channel markers and lead
lights:
Floating buoys
Piled structures
Other facilities:
Cathodic protection:
Impressed current system
Sacrificial system
Dry docks (including floating dry docks)
Fender systems:
Elastomeric
Timber
Gangways – removable
Mooring facilities (including bollards)
Mooring quick release hooks
Pontoons – floating
Slipways (incorporating rails, ramps, runners
and winching systems)
Wharves, dolphins and jetties
Salvage machinery:
Boilers, vertical
Engine hoisting
Pumps:
Centrifugal, direct acting, and connections
Duplex boiler feed
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
30
*
1 Jul 2002
50
*
1 Jul 2002
30
30
*
*
1 Jul 2002
1 Jul 2002
30
*
1 Jul 2002
40
*
1 Jul 2002
20
*
1 Jul 2002
10
20
*
*
1 Jul 2002
1 Jul 2002
30
15
40
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2013
20
10
10
40
20
20
30
*
*
*
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
40
*
1 Jul 2002
40
40
1 Jan 2001
1 Jan 2001
40
40
1 Jan 2001
1 Jan 2001
Page 205 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other air and space transport
(49009)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
General use39
20
*#
1 Jul 2002
Used predominantly for agricultural spraying or
agricultural dusting40
10
*#
1 Jul 2002
General use41
20
*#
1 Jul 2002
Used predominantly for mustering, agricultural
spraying or agricultural dusting42
10
*#
1 Jul 2002
ASSET
Aircraft:
Aeroplanes:
Helicopters:
Scenic and sightseeing transport
(50100)
ASSET
Gliders (including motor gliders)
Hot air balloon ride operation assets:
Flight instruments
Hot air balloon assets:
Baskets
Burners
Envelopes
Fuel cylinders and tanks (incorporating shut off
valves)
Inflator fans
Monocable circulating detachable, reversible and fixed
ropeway assets operated in non-snowfield areas:
Cabins (including carriers)
Communications assets:
Communications cables
Radios
Drive and return station assets (including braking
systems, drive systems, gear boxes, motors,
variable speed drives (VSDs) and tensioning
systems)
Rescue vehicles
Ropes:
Haul ropes
Track ropes
Standby power drives
Towers:
Tower heads
Tower structures
Transportation systems (incorporating drives and
belts)
LIFE (YEARS)
REVIEWED
20
*
DATE OF
APPLICATION
1 Jul 2013
10
*
1 Jul 2013
6
10
5
20
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
15
*
1 Jul 2013
25
*
1 Jul 2009
10
5
15
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
30
*
1 Jul 2009
10
20
25
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
15
30
3
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
39
A capped effective life of 10 years is available – see subsection 40-102(4).
A capped effective life of 8 years is available – see subsection 40-102(4).
41
A capped effective life of 10 years is available – see subsection 40-102(4).
42
A capped effective life of 8 years is available – see subsection 40-102(4).
40
Taxation Ruling TR 2022/1
Page 206 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Pipeline transport
(50210)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
25
10
*
*
1 Jul 2003
1 Jan 2006
20
15
*
*
1 Jul 2003
1 Jul 2003
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
25
*
*
1 Jul 2009
1 Jul 2009
10
25
5
10
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
20
*
1 Jul 2009
8
5
*
*
1 Jul 2009
1 Jul 2009
15
20
8
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
20
15
10
25
5
25
30
*
*
*
*
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
Pipes and pipelines (including valves and fittings):
Generally
Slurry pipework within processing facility (including
slurry pipe to thickener)
Pumps:
Generally
Positive displacement pumps
Other transport n.e.c.
(50290)
ASSET
Monocable circulating fixed grip and detachable ropeway
assets operated in snowfield areas (including double,
triple and quad chair lifts, T-bar, poma and surface lifts):
Chair head grips
Chairs, T-bars and pomas
Communication assets:
Communications cables – above ground
Communications cables – under ground
Radios and telephone systems
Covered moving walkways (including covered
walkways and carpets)
Drive and return station assets (including braking
systems, drive systems, gear boxes, motors, variable
speed drives (VSDs) and tensioning systems)
Oversnow transport assets:
Oversnow transporters
Skidoos
Ropes:
Main hauling rope for detachable lifts etc
Main hauling rope for fixed grip, t-bars lifts etc
Snow grooming assets (including free groomers,
snow blowers and winches)
Snowmaking assets including:
Air water guns and fan guns
Compressors, pumps, water mains and pipes
Cooling towers
Electrical cables – above ground
Electrical cables – under ground
Weather stations
Standby power drives
Tower heads and structures
Taxation Ruling TR 2022/1
Page 207 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Postal services
(51010)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
121/2
15
10
5
20
5
5
8
*
*
*
*
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
10
12
*
*
1 Jul 2016
1 Jul 2016
30
12
*
*
1 Jul 2016
1 Jul 2016
5
10
15
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
20
*
1 Jul 2016
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
20
10
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
10
15
*
*
*
1 Jul 2011
1 Jul 2016
1 Jul 2011
15
*
1 Jul 2016
10
20
10
*
*
*
1 Jul 2015
1 Jul 2011
1 Jul 2011
5
*
1 Jul 2011
Mail house assets:
Envelope inserters
Folders
Guillotines
Heat sealers
Printers
Racks
Scales
Scanners
Trolleys
Postal delivery services:
Control systems and control system assets
Flat mail optical character reading and sorting
machines
Letter boxes (bulk private)
Letter sorting assets (including bar code sorters,
culler facer cancellers and multiline optical character
readers)
Motorcycles
Parcel lockers
Parcel sorting system assets (excluding control
systems and control system assets)
Post boxes (street type)
Courier pick-up and delivery services
(51020)
ASSET
Inspection assets:
Scales:
Bench
Floor (platform)
Weight dimension capture system assets (including
checkweighers, in motion scales and readers)
Materials handling equipment:
Ball transfer mats and castor decks
Control systems and control system assets
Conveyors (including shoe sorters)
Forklifts – see Table B
Parcel sorting system assets (including sortation
system assets) (excluding control systems and
control system assets)
Scissor lifts
Storage racks
Trolleys, freight barrows, cages and bins
Pick up and delivery equipment:
Barcode label printers
Taxation Ruling TR 2022/1
Page 208 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Courier pick-up and delivery services
(51020)
ASSET
LIFE (YEARS)
REVIEWED
4
*
Portable hand held barcode readers (including
point of delivery capture devices and delivery
information acquisition devices)
DATE OF
APPLICATION
1 Jul 2011
Airport operations and other air transport support services
(52200)
ASSET
Aircraft maintenance assets – see Table A Aircraft
manufacturing and repair services (23940)
Aircraft training assets:
Flight simulators
Link trainers
Airport assets:
Aerobridges
Baggage handling assets:
Baggage check-in stations (incorporating scales
and check-in conveyors)
Baggage outbound conveyor systems
(incorporating belts, diverters, gearboxes, motors,
ploughs, rollers, structures and tag readers)
Baggage reclaim conveyor systems (incorporating
belts, gearboxes, motors, rollers and structures)
Control systems (excluding computers)
Fire safety and rescue assets:
Breathing units
Drills, air powered
Fire fighting vehicles
Rescue boats:
Aluminium
Inflatable
Rescue units (jaws of life)
Fuel supply assets:
Aircraft fueller vehicles
Aircraft hydrant dispenser vehicles
Filters, fuel
Fire fighting systems
Piping
Pumps, fuel
Tanks
Ground support assets:
Aircraft loader/unloader vehicles
Aircraft stairs:
Manual
Vehicle mounted
Airstart units
Containers, air cargo (used to transport goods
by air)
Ground power units
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
8
8
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
20
*
1 Jan 2003
10
*
1 Jan 2003
15
*
1 Jan 2003
15
*
1 Jan 2003
10
*
1 Jan 2003
10
10
20
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
20
8
15
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
15
15
25
25
25
25
25
*
*
*
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
15
*
1 Jan 2003
20
15
15
5
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2001
15
*
1 Jan 2003
Page 209 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Airport operations and other air transport support services
(52200)
ASSET
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jan 2003
20
15
10
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
15
10
15
15
30
15
15
*
*
*
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
7
*
1 Jan 2003
5
*
1 Jan 2003
10
15
*
*
1 Jan 2003
1 Jan 2003
10
15
10
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
High lift service vehicles (including catering,
lavatory, maintenance and water vehicles)
Tow tractors
Tractors, baggage
Tractor trolleys (including baggage and container
trolleys, and dollies)
Navigation aids:
Distance measuring assets
Instrument landing systems
Non-directional beacons (excluding towers)
Radar sensors
Towers
VHF omni range assets (excluding towers)
Runway sweepers
Terminal building assets:
Flight information display signs (including
monitors and LED screens)
Security scanning assets (including explosive
detection systems, hand-held and walk through
detectors, and x-ray screening systems)
Visual aids assets:
Docking guidance systems
Lighting systems (including apron floodlighting,
runway lighting and taxiway lighting)
Movement area guidance signs
Visual approach slope indicator systems (PAPI)
Wind direction indicators, illuminated
Other transport support services n.e.c.
(52999)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
4
*
1 Jul 2005
4
4
*
*
1 Jul 2005
1 Jul 2005
Electronic toll collection assets:
Digital measuring instruments (including vehicle
classifiers (laser or infrared) and electronic toll
collection readers (radio frequency))
Electronic toll collection transponders
Optical character recognition cameras
Other warehousing and storage services
(53090)
ASSET
Warehouse and distribution centre equipment and
machines:
Automated storage and retrieval machines
Balers
Battery assets for warehouse vehicles (including
pallet trucks and forklifts):
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
15
*
*
1 Jul 2011
1 Jul 2011
Page 210 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other warehousing and storage services
(53090)
ASSET
Batteries (detachable for recharging)
Battery chargers:
Forklifts
Other
Handling assets:
Battery tuggers
Racking roller beds
Transfer carts
Washers
Carts/buggies
Conveyors
Dock levellers, pallet jacks, pallet trucks and scissor
lifts – see Table B Loading bay assets
Door controls and motor drive systems (incorporating
chains, controls, motors and sensors, but excluding
doors):
External
Internal
Floor sweepers/scrubbers
Forklift attachments:
Cages
Push pull units
Inflatable dock bags/seals/shelters
Packaging machines and wrapping machines – see
Table B Packaging machines
Pallet assets:
Dispensers
Lift tables
Racks
Radio frequency terminal assets:
Barcode readers/scanners
Portable/handheld and vehicle mounted terminal
devices
Refrigeration assets – see Table B
Roll cages
Trolleys
Voice picking assets:
Battery chargers
Headsets
Terminals (on person)
Waste compactors (used for cardboard and plastic):
Electric
Hydraulic
LIFE (YEARS)
REVIEWED
5
*
DATE OF
APPLICATION
1 Jul 2011
11
10
*
*
1 Jul 2011
1 Jul 2011
10
15
10
10
15
15
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
10
10
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
11
10
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
10
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
5
4
*
*
1 Jul 2011
1 Jul 2011
10
10
*
*
1 Jul 2011
1 Jul 2011
4
4
4
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
20
*
*
1 Jul 2011
1 Jul 2011
INFORMATION MEDIA AND TELECOMMUNICATIONS
(54110 to 60200)
Taxation Ruling TR 2022/1
Page 211 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motion picture and video activities
(55110 to 55140)
ASSET
Camera accessories:
Aspect ratio converters
Digital or electronic time code slates
Speed control, time lapse and phase adjustment
controls
Time code generators and master clocks
Underwater and marine housings and rain
deflectors
Video assist systems (incorporating monitors, video
recorder with playback, transmitters and receivers)
Cameras:
16mm and 35mm film cameras
Digital cameras
Camera lens accessories:
Coloured and graduated filters and filter stages
Fish eye and wide angle lens adapters
Follow focus, remote focus, shutter and zoom
controls
Image stabilisers, matte boxes, and teleprompters
Camera lenses
Camera supports (including heads, legs mounts and
tripods)
Copyright in a feature film (not including a licence relating
to a copyright in a feature film)
Grips’ assets:
Camera cranes
Camera heads
Car rigs, sea rigs and other specialised rigs
Communications systems
Dollies
Dolly and camera attachments
Dolly track
Remote camera control systems
Towers, rigging, and dance floors
Tracking vehicles and insert trailers – see Table B
Motor vehicles and trailers
Lighting assets:
Accessories (including gaffer grips, clamps, mounts,
and stands)
Portable lights
Studio lights – fixed
Lighting control systems
Lighting grids – fixed
Lighting hoists
Motion picture film processing assets:
Chemical agitators and mixers
Chemical storage tanks
Film cleaning machines
Film colour analysers and colour grading machines
Film densitometers
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
12
5
10
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
10
12
*
*
1 Jan 2006
1 Jan 2006
3
*
1 Jan 2006
10
5
*
*
1 Jan 2006
1 Jan 2006
3
10
10
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
10
10
10
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
5
*
1 Jul 2004
10
10
2
5
12
10
5
10
10
*
*
*
*
*
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
10
*
1 Jan 2006
10
15
10
20
15
*
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
10
15
10
8
10
*
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
Page 212 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motion picture and video activities
(55110 to 55140)
ASSET
Film printing machines
Film processing machines
Film re-winders
Flat bed and rear projection film viewers
Mixed chemical pumps
Optical sound camera systems (incorporating
soundtrack and time code generators)
Silver recovery units
Sound quality control processors
Waste water treatment assets
Post production sound assets:
Amplifiers and pre-amplifiers
Audio effects units (incorporating aural exciters,
compressors, delay and effects control processors
graphic equalisers, harmonisers, limiters, noise
reduction processors, reverberation processors,
telephone simulators and time controllers)
Digital audio players and recorders (including CD,
DVD, digital audio tape (DAT), mini disc and hard
disc players and recorders)
Digital film projectors
Digital sound conversion processors (including
encoders and decoders)
Hard disc video players and recorders
Microphones and microphone accessories
Motion picture film projectors
Screens
Sound mixing desks and consoles
Speakers
Time code synchronisation units
Video routers and servers
Post production video assets:
DVD players
Edit controllers (used in linear editing)
High definition digital film scanners
High definition laser film recorders
Monitors
Motion capture and analysis systems
Non-linear editing systems (incorporating computer
control, interface and hard disc system)
Telecine chains (incorporating colour correctors, film
time code readers, grain and noise reduction
systems and telecine machines)
VHS video cassette players and recorders
Video routers and servers
Videotape players and recorders
Screening theatre assets:
Audio amplification and processing equipment
(includes component racks systems)
Digital audio players, digital film projectors and
digital sound conversion processors
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
10
15
15
10
10
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
8
5
10
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
5
5
*
*
1 Jan 2006
1 Jan 2006
3
*
1 Jan 2006
5
5
*
*
1 Jan 2006
1 Jan 2006
3
10
10
5
5
7
5
5
*
*
*
*
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
3
4
4
5
5
5
5
*
*
*
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
7
*
1 Jan 2006
2
5
5
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
5
*
1 Jan 2006
5
*
1 Jan 2006
Page 213 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motion picture and video activities
(55110 to 55140)
ASSET
LIFE (YEARS)
REVIEWED
10
8
10
*
*
*
DATE OF
APPLICATION
1 Jan 2006
1 Jan 2006
1 Jan 2006
5
5
2
5
2
*
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
5
*
1 Jan 2006
2
1
*
*
1 Jan 2006
1 Jan 2006
7
1
5
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
2
5
*
*
1 Jan 2006
1 Jan 2006
10
2
5
5
5
*
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
Motion picture film projectors
Screens
Speakers
Sound recording assets:
Amplifiers and pre-amplifiers
Sound mixing consoles
Boom poles
Compressors, expanders and limiters
Digital audio players and recorders (including CD,
DVD, digital audio tape (DAT), mini disc and hard
disc players and recorders)
Digital or electronic time code slates
Headphones:
Generally
Miniature in-ear headphones
Microphones:
Field or boom microphones
Lapel microphones
Microphone accessories (including adapters,
connectors, stands, suspension mounts, pistol
grips, windscreens and windjammers)
Microphone cables
Radio microphone systems (incorporating
antennas, miniature microphones, receivers and
transmitters)
Studio microphones
Monitors
Speakers
Vision switchers
Video monitors
Motion picture exhibition
(55130)
ASSET
LIFE (YEARS)
REVIEWED
Audio amplification and processing equipment (including
component rack systems)
Carpets
Cinema automation systems
Cinema and sound processors
Cinema seating (including frames, seat bodies and
covers)
Curtains, wall and acoustic treatments
Drive-in plant:
Sound transmission equipment
Listening units (including posts, wiring and speaker
equipment)
Screens and screen framing
10
*
DATE OF
APPLICATION
1 Jan 2001
5
10
8
7
*
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
7
*
1 Jan 2001
10
10
*
*
1 Jan 2001
1 Jan 2001
15
*
1 Jan 2001
Taxation Ruling TR 2022/1
Page 214 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Motion picture exhibition
(55130)
ASSET
Film handling and maintenance equipment (including
splicers, footage counters, spools and reels, stripper
plates, rewinders, spinners, trolleys and cleaners)
Film transport systems (including platter systems, tower,
make-up tables and interlock systems)
Lighting (including dimmers, aisle and seat)
Loud speakers and sound reproduction equipment
Motion picture and slide projection equipment:
Motion picture projectors
Projector heat extraction systems
Projection ports
Slide projectors
Screen installations (including screens, framing and
masking equipment)
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jan 2001
15
*
1 Jan 2001
10
10
*
*
1 Jan 2001
1 Jan 2001
10
10
20
10
8
*
*
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
Radio broadcasting
(56100)
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
ASSET
LIFE (YEARS)
REVIEWED
Amplifiers and pre-amplifiers
Audio monitors
Audio processing assets (including rack mounted effects
units etc)
Audio routers
Automation systems (including broadcast playout
automation systems, content creation systems, music
scheduling systems and traffic and billing automation
systems)
Consoles:
Broadcast consoles (incorporating audio logging and
routing, intercommunication etc)
Production consoles
Control room assets generally:
Electronically based assets (including audio
processors, audio switchers, aural studio to
transmitter linkage assets, distribution amplifiers,
monitor receivers etc)
Personal computer based assets (including delay
units, logging units, program fail detectors, RDS
generators etc)
Digital audio players and recorders (including CD, DVD,
mini disc, hard disc and solid state players and recorders)
Headphones and headsets
Intercommunication systems (standalone)
Microphones:
Field and portable microphones
Studio based microphones (including recording
microphones)
Microwave and satellite telecommunications assets – see
Table A Telecommunications services (58010 to 58090)
10
10
10
*
*
*
10
6
*
*
1 Jul 2012
1 Jul 2012
7
*
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
6
*
1 Jul 2012
5
*
1 Jul 2012
2
10
*
*
1 Jul 2012
1 Jul 2012
5
10
*
*
1 Jul 2012
1 Jul 2012
Taxation Ruling TR 2022/1
1 Jul 2012
Page 215 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Radio broadcasting
(56100)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
20
6
10
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
*
1 Jul 2012
6
*
1 Jul 2012
7
*
1 Jul 2012
10
*
1 Jul 2012
20
10
10
15
15
15
15
10
*
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
10
15
40
15
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
Mobile production vehicles (excluding the assets
contained within) – see Table B Motor vehicles and
trailers
On air lights
Racks
Servers, domain controllers, switches, transcoders etc
Studio based digital audio broadcasting infrastructure
(encoding assets etc)
Telephone systems:
Telephone interface assets generally (used for
sending and receiving audio to and from connected
telephone lines)
Telephone screening systems and other personal
computer based telephone systems (excluding
software)
Voice over internet protocol (VoIP) based
systems
Time code generators
Transmission assets:
Antennas
Codecs
Fibre optic terminal equipment generally
Generators (backup)
Obstruction lighting
Power conditioners
RF switching units
Signal receiving and monitoring assets (including
audio processors, decoders, modulation monitors,
spectrum analysers etc)
Silence detection and switching units
Surge arresters
Translators
Transmission towers
Transmitters
Uninterruptible power supply (UPS) assets – see Table B
Power supply assets
Television broadcasting
(56210 to 56220)
ASSET
LIFE (YEARS)
REVIEWED
Audio boards, consoles and mixers
Audio delay units
Audio effects units (including compression units, delay
units, graphic equalisers and reverberation units)
Automated tape library systems (incorporating robotic
controls and tape drives)
Broadcast antennas
Broadcast interfacing assets (including aspect ratio
converters, distribution amplifiers, sync pulse generators,
timecode generators and readers and other ‘glue’ assets)
12
10
12
*
*
*
DATE OF
APPLICATION
1 Jul 2005
1 Jul 2005
1 Jul 2005
10
*
1 Jul 2005
20
12
*
*
1 Jul 2005
1 Jul 2005
Taxation Ruling TR 2022/1
Page 216 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Television broadcasting
(56210 to 56220)
ASSET
Cameras:
Portable cameras (including camcorders, electronic
field production (EFP) and electronic news
gathering (ENG) cameras)
Studio cameras
Camera control units
Camera lens accessories (including adapters, filters,
matte boxes and stabilisers)
Camera lenses
Camera mounting heads
Camera mounts (including cranes, jibs, pedestals and
tripods)
Camera pan tilt and pedestal robotic systems
(incorporating integrated hardware and control unit)
Character and graphics generating assets – standalone
(including character generators, paintboxes and
stillstores)
Digital audio players and recorders (including CD players
and recorders, digital audio tape (DAT) players, DVD
players and recorders, and mini disc players and
recorders)
Digital video effects (DVE) units – standalone
Edit controllers (used in linear editing and audio
post-production)
Hard disk recorders
Intercommunication systems
Lighting:
Portable lighting
Studio lighting
Lighting control systems
Lighting grids – fixed
Lighting hoists
Microphones:
Field or boom microphones
Miniature or ‘lapel’ microphones
Radio microphone systems (incorporating antennas,
miniature microphones, receivers and transmitters)
Studio or fixed microphones
Microphone booms
Microwave telecommunications assets – see Table A
Telecommunications services (58010 to 58090)
Mobile production vehicles (excluding the assets
contained within) – see Table B Motor vehicles and
trailers
Monitors:
Audio monitors
Video monitors:
Cathode ray tube (CRT) monitors
LCD and Plasma monitors
Virtual monitor wall systems (including rear
projection monitor walls)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
8
*
1 Jul 2005
10
10
12
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
12
15
25
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
12
*
1 Jul 2005
10
*
1 Jul 2005
5
*
1 Jul 2005
10
8
*
*
1 Jul 2005
1 Jul 2005
5
15
*
*
1 Jul 2005
1 Jul 2005
12
15
10
40
15
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
5
5
5
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
10
10
*
*
1 Jul 2005
1 Jul 2005
10
*
1 Jul 2005
8
5
5
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
Page 217 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Television broadcasting
(56210 to 56220)
ASSET
LIFE (YEARS)
REVIEWED
Non-linear editing systems (incorporating computer
control, interface and hard disk system)
Presentation automation systems
Racks
RF Modulation units
Routing systems (incorporating control panels, hardware
and switchers)
Satellite telecommunications assets – see Table A
Telecommunications services (58010 to 58090)
Servers (excluding data servers)
Signal measurement, monitoring and testing assets
(including modulation monitors, RF analysers, test signal
generators, vectorscopes and waveform monitors)
Slow motion controllers
Switchers (including master control, presentation and
production switchers)
Teleprompters
Translators
Transmission towers
Transmitters
Transmitting masts (for mobile production vehicles)
Under monitor and tally display systems
Videocassette recorders
Videotape players and recorders
4
*
DATE OF
APPLICATION
1 Jul 2005
10
20
12
11
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
8
12
*
*
1 Jul 2005
1 Jul 2005
10
10
*
*
1 Jul 2005
1 Jul 2005
10
15
40
15
10
10
5
8
*
*
*
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
REVIEWED
DATE OF
APPLICATION
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
40
15
15
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
15
25
25
15
15
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2002
Internet publishing and broadcasting
(57000)
ASSET
LIFE (YEARS)
Internet only audio broadcasting assets – use any
relevant determination in Table A Radio broadcasting
(56100)
Telecommunications services
(58010 to 58090)
ASSET
Backbone network assets:
Conduits
Cross connects (including digital and optical)
Multiplexers (including wave division, terminal, and
add-drop)
Optical amplifiers
Optical fibre cables
Optical patch panels
Regenerators
International telecommunications submarine cables
Microwave radio telecommunications assets:
Taxation Ruling TR 2022/1
Page 218 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Telecommunications services
(58010 to 58090)
ASSET
Antennas (incorporating wave guide, pressurisation
unit, dehydrator and data cable):
High capacity licensed microwave radio
Medium capacity licensed microwave radio
Low capacity licensed microwave radio
Microwave radio system (including modulator,
demodulator, receiver, transmitter,
monitoring/supervisory system, RF filter):
High capacity licensed microwave radio system
≥ 68Mb
Medium capacity licensed microwave radio
system ≥ 16Mb to <68Mb
Low capacity licensed microwave radio system <
16Mb
Class licence microwave radio system (including
antenna)
Multiplexers
Towers (including guyed, lattice and steel or
concrete poles)
Mobile telecommunications assets:
Base station assets:
Antennas, battery backup, radio
transmitters/receivers and rectifiers
Towers
Base station controller hardware
Microwave assets (including antennas, electronic
multiplexers and transmitters/receivers)
Mobile switching centre hardware
Payphones (public telephones)
Satellite communication assets:
Communications satellites (geosynchronous orbit)
High power amplifiers
Multiplexers
Satellite antennas:
Electronic components, external (including low
noise amplifiers)
Non-tracking antenna systems (incorporating
data cables, dehydrators, pressurisation units,
and wave guides)
Tracking antenna systems (incorporating
antenna tracking motors, controllers, data
cables, dehydrators, gearboxes, pressurisation
units and wave guides)
Satellite earth station electronic assets (including
bandwidth managers, decoders, demodulators
downconverters, encoders, filters, modulators,
receivers, transmitters and upconverters)
Satellite telemetry and control systems
Telecommunications assets:
Air-conditioning units
Batteries, rectifiers
Racks
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
8
5
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
10
*
1 Jul 2004
8
*
1 Jul 2004
5
*
1 Jul 2004
3
*
1 Jul 2004
10
25
*
*
1 Jul 2004
1 Jul 2004
6
*
1 Jul 2002
25
10
10
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
10
*
1 Jul 2002
1 Jan 2001
15
12
10
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
8
*
1 Jan 2005
8
*
1 Jan 2005
20
*
1 Jan 2005
10
*
1 Jan 2005
15
*
1 Jan 2005
5
6
20
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2003
Page 219 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Telecommunications services
(58010 to 58090)
ASSET
LIFE (YEARS)
REVIEWED
25
*
Equipment shelters (transportable)
DATE OF
APPLICATION
1 Jul 2003
Electronic information storage services
(59220)
ASSET
LIFE (YEARS)
REVIEWED
Aisle containments (including hot aisle containments
(HAC), cold aisle containments (CAC))
Data centre control systems – see Table B control
systems and control system assets
Data centre cooling assets:
Chillers
Computer room air conditioning (CRAC) units
(including direct expansion (DX) systems)
Computer room air handling (CRAH) units (including
chilled water systems)
Cooling towers
Humidifier assets:
Others (including ultrasonic humidifiers)
Steam humidifiers (including steam generators)
Rear door heat exchangers (RDHx)
Row-based cooling units assets:
Others (including direct expansion (DX) cooling
system units)
Water-chilled
Water buffer tanks
Diesel rotary uninterruptible power supply (DRUPS)
Fire protection and suppression systems assets – see
Table B Fire control and alarm assets
Generators – see Table B Power supply assets:
Emergency or standby
Leak detection systems
Load banks
Modular data centre (including portable containerised
data centre modules, prefabricated data centre
modules – able to be transported)
Rack based power rails (including rack based power
distribution unit (PDU))
Racks
Raised floors
Rectifiers
Static transfer switches (STS)
Switchboards – see Table B Switchboards
Security and monitoring systems assets – see Table B
Security and monitoring assets
Uninterruptible power supply (UPS) systems (excluding
batteries)
Uninterruptible power supply (UPS) systems batteries
15
*
DATE OF
APPLICATION
1 Jul 2017
15
10
*
*
1 Jul 2017
1 Jul 2017
15
*
1 Jul 2017
10
*
1 Jul 2017
10
5
15
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
10
*
1 Jul 2017
15
20
22
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
10
15
10
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
10
*
1 Jul 2017
10
25
12
12
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
12
*
1 Jul 2017
5
*
1 Jul 2017
Taxation Ruling TR 2022/1
Page 220 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Library and other information services
(60100 to 60200)
ASSET
LIFE (YEARS)
Libraries:
Circulating (all classes of books)
Music lending
DATE OF
APPLICATION
REVIEWED
10
62/3
1 Jan 2001
1 Jan 2001
FINANCIAL AND INSURANCE SERVICES
(62100 to 64200)
Banking, building society and credit union operations
(62210 to 62230)
ASSET
Automatic teller machines (ATMs) – see Table B
Automatic teller machines (ATMs)
Cheque processing machines (including proof
machines, endorsers, MICR encoders, printers,
readers, sorters and scanners)
Cash handling assets:
Coin cabinets, secure coin storage units and coin
trolleys
Coin counters and sorters, and coin deposit
machines (CDMs)
Note counters and sorters
Teller cash recyclers (TCRs), teller cash dispensers
(TCDs), teller assist units (TAUs) and automated
teller safes (ATSs)
Weighing machines (such as coin scales, digital
weighing machines, and note scales)
EFTPOS machines and EFTPOS terminals (such as
PIN pads) – see Table B Point of sale assets
Safes:
Safes (portable)
Strongroom door and frame
Teller safes, counter safes and teller time-delay
safes
Vaults (demountable or portable) and demountable
strongrooms
Security assets:
Anti-jump barriers (cables or partitions)
Ballistic and blast resistant screens and barriers
(including fixed and rising types) not forming part of
the building – see Table B Security and monitoring
assets
Variable message signs, such as electronic FX boards
and digital LED screens – see Table B Advertising
signs
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
*
1 Jul 2019
15
*
1 Jul 2019
10
*
1 Jul 2019
8
7
*
*
1 Jul 2019
1 Jul 2019
7
*
1 Jul 2019
40
100
25
*
*
1 Jul 2019
1 Jan 2001
1 Jul 2019
100
*
1 Jul 2019
15
*
1 Jul 2019
RENTAL, HIRING AND REAL ESTATE SERVICES
(66110 to 67200)
Taxation Ruling TR 2022/1
Page 221 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed
below, see the entry under Table A for that industry
Rental and hiring services (except real estate)
(66110 to 66400)
ASSET
Air Compressors:
Compressors – reciprocating
Compressors – rotary screw
Compaction:
Compactors – flat plate
Compactors – vertical rammer
Concreting assets:
Brick/paving saws
Concrete demolition saws
Concrete kibble buckets
Concrete mixers
Concrete trowels:
Ride on
Walk behind
Concrete surface preparation assets (including floor
grinders, planers and scarifers)
Concrete vibrators:
Brushcutter style
Drive units
Flexible shaft pumps
Vibrating shafts
Concrete wheeled saws
Elevating work platforms (EWPs):
Boom lifts (including knuckle and telescopic boom
lifts)
Personnel lifts
Scissor lifts
Generators:
Cables
Distribution boards
Diesel
Petrol
Generator with attached lighting plant
Household assets:
Clothes dryers
DVD players
Dishwashers
Evaporative coolers, portable
Freezers
Microwave ovens
Refrigerators
Stereo systems (incorporating amplifiers, cassette
players, CD players, radios and speakers)
Surround sound systems (incorporating audio-video
receivers and speakers)
Television sets
Vacuum cleaners, portable
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
10
*
*
1 Jul 2005
1 Jul 2005
8
6
*
*
1 Jul 2005
1 Jul 2005
5
3
15
4
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2008
7
5
5
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
5
6
6
3
6
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2005
15
*
1 Jul 2015
10
10
*
*
1 Jul 2015
1 Jul 2015
5
10
10
5
10
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
5
5
8
5
6
6
6
5
*
*
*
*
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
5
*
1 Jan 2006
8
5
*
*
1 Jan 2006
1 Jan 2006
Page 222 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed
below, see the entry under Table A for that industry
Rental and hiring services (except real estate)
(66110 to 66400)
ASSET
LIFE (YEARS)
REVIEWED
Video cassette recorder systems (VCR)
Washing machines
Ladders (including stepladders, work platforms extension
ladders, trestles and planks):
Aluminium
Fibreglass
Portable structures (sheds, site office trailers, portable
toilets and washrooms etc) used for a temporary period
in offsite locations (e.g. construction sites)
Power tools:
Chainsaws
Hand tools – air
Hand tools – battery
Hand tools – electric
Jackhammers – air
Jackhammers – electric
Nail guns – air
Recreational vehicles:
Campervans and motorhomes:
Vehicles having a gross vehicle mass greater
than 3 tonnes and 4WD vehicles
Vehicles having a gross vehicle mass of 3
tonnes or less
Caravans and camper trailers
Rental cars43
Scaffolding:
Aluminium
Fibreglass
Steel
Traffic management assets:
Crash prevention assets:
Barriers:
Concrete
Plastic
Crash attenuators (truck mounted)
Road marking assets:
< 100 litre capacity
100 to 500 litre capacity
> 500 litre capacity
Line grinders (walk behind)
Traffic management signs:
Arrow boards
Speed observation signs
Traffic lights – mobile
Variable message signs
5
6
*
*
DATE OF
APPLICATION
1 Jan 2006
1 Jan 2006
4
4
10
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2014
3
5
3
5
7
3
3
*
*
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2008
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
5
*
1 Jul 2015
8
*
1 Jul 2015
12
5
*
*
1 Jul 2015
1 Jul 2016
5
5
15
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
30
5
10
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
5
9
11
5
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
10
10
10
10
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
43
A rental car is a passenger car hired, leased or rented for short-term use without a driver.
Taxation Ruling TR 2022/1
Page 223 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed
below, see the entry under Table A for that industry
Rental and hiring services (except real estate)
(66110 to 66400)
ASSET
LIFE (YEARS)
REVIEWED
3
*
DATE OF
APPLICATION
1 Jan 2006
62/3
1
/2
*
1 Jan 2001
1 Jan 2001
10
5
*
*
1 Jul 2005
1 Jul 2005
Static signage (including safety cones, barricades,
warning signs and bollards)
Video recorder or equipment hiring
Video tapes and games hiring
Welders:
Diesel
Electric
Note: where the terms ‘freestanding’ and ‘fixed’ are used in entries for residential property operators,
they have the following meaning. Freestanding – items designed to be portable or movable. Any
attachment to the premises is only for the item’s temporary stability. Fixed – annexed or attached by any
means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary
stability.
Residential property operators 44
(67110)
ASSET
Assets generally:
Air conditioning assets (excluding ducting, pipes and
vents):
Air handling units
Chillers:
Absorption
Centrifugal
Volumetrics (including reciprocating, rotary,
screw, scroll):
Air-cooled
Water-cooled
Condensing sets
Cooling towers
Damper motors (including variable air volume
box controller)
Fan coil units (connected to condensing set)
Mini split systems up to 20KW (including ceiling,
floor and high wall split system)
Packaged air conditioning units
Pumps
Room units
Ceiling fans
Clocks, electric
Digital peep holes
DVD players
Door closers
Door stops, freestanding
44
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2003
25
20
*
*
1 Jul 2003
1 Jul 2003
15
20
15
15
10
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
15
10
*
*
1 Jul 2003
1 Jul 2003
15
20
10
5
10
10
5
10
10
*
*
*
*
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2004
1 Jul 2004
1 Jul 2019
1 Jul 2004
1 Jul 2004
1 Jul 2004
From 1 July 2017, certain investors in residential properties will not be able to deduct the decline in value of plant
and equipment that has been used previously by an entity (other than as trading stock), subject to limited
exceptions. This measure applies to plant and equipment acquired at or after 7:30 pm AEST, 9 May 2017.
Taxation Ruling TR 2022/1
Page 224 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Note: where the terms ‘freestanding’ and ‘fixed’ are used in entries for residential property operators,
they have the following meaning. Freestanding – items designed to be portable or movable. Any
attachment to the premises is only for the item’s temporary stability. Fixed – annexed or attached by any
means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary
stability.
Residential property operators 44
(67110)
ASSET
LIFE (YEARS)
REVIEWED
Escalators (machinery and moving parts)
Evaporative coolers:
Fixed (excluding ducting and vents)
Portable
Floor coverings (removable without damage):
Carpet
Floating timber
Linoleum
Vinyl
Furniture, freestanding
Garbage bins
Garbage compacting systems (excluding chutes)
Generators
Gym assets:
Cardiovascular
Resistance
Hand dryers, electrical
Heaters:
Fixed:
Electric
Gas:
Ducted central heating unit
Other
Freestanding
Home automation control assets
Hot water systems (excluding piping):
Electric
Gas
Solar
Hydronic assets:
Controls
Water heaters
Intercom system assets
Lifts (including hydraulic and traction lifts)
Lights:
Fittings (excluding hardwired)
Freestanding
Shades, removable
Linen
Master antenna television (MATV) assets:
Amplifiers
Modulators
Power sources
Mirrors, freestanding
20
*
DATE OF
APPLICATION
1 Jan 2003
15
10
*
*
1 Jul 2019
1 Jul 2005
8
15
10
10
131/3
10
62/3
20
*
*
1 Jul 2019
1 Jul 2004
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jul 2004
1 Jan 2001
1 Jan 2001
5
10
10
*
*
1 Jul 2004
1 Jul 2004
1 Jan 2001
15
*
1 Jul 2004
20
15
15
10
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2019
12
12
15
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
10
15
10
30
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2004
1 Jan 2003
5
5
5
5
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
10
10
10
15
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
Taxation Ruling TR 2022/1
*
Page 225 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Note: where the terms ‘freestanding’ and ‘fixed’ are used in entries for residential property operators,
they have the following meaning. Freestanding – items designed to be portable or movable. Any
attachment to the premises is only for the item’s temporary stability. Fixed – annexed or attached by any
means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary
stability.
Residential property operators 44
(67110)
ASSET
LIFE (YEARS)
REVIEWED
Radios
Rugs
Skylights:
Controls
Motors
Solar power generating system (incorporating
batteries, inverters, solar panels, regulators)
Stereo systems (incorporating amplifiers, cassette
players, CD players, radios and speakers)
Surround sound systems (incorporating audio-video
receivers and speakers)
Telecommunications assets:
Cordless phones
Telephone hand sets
Telephone systems – see Table B Telephony
Television antennas, freestanding
Television sets
Vacuum cleaners:
Ducted:
Hoses
Motors
Wands
Portable
Ventilation fans
Video cassette recorder systems (VCRs)
Water pumps:
Multi-storey
Rainwater tanks
Single residence pressure pumps
Window blinds, internal
Window curtains
Window shutters, automatic:
Controls
Motors
Bathroom assets:
Accessories, freestanding (including shower caddies,
soap holders, toilet brushes)
Exhaust fans (including light/heating)
Heated towel rails, electric
Shower curtains (excluding curtain rods and screens)
Spa bath pumps
Fire control assets:
Alarms:
Heat
10
7
*
DATE OF
APPLICATION
1 Jan 2001
1 Jul 2004
10
10
20
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2004
7
*
1 Jul 2004
10
*
1 Jul 2004
4
6
*
*
1 Jul 2004
1 Jul 2019
5
8
*
*
1 Jul 2004
1 Jul 2019
10
10
10
10
20
5
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jan 2001
1 Jul 2004
1 Jul 2004
20
5
8
10
6
*
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2004
1 Jul 2004
10
10
*
*
1 Jul 2004
1 Jul 2004
3
*
1 Jul 2019
10
10
2
10
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2019
6
*
1 Jul 2004
Taxation Ruling TR 2022/1
Page 226 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Note: where the terms ‘freestanding’ and ‘fixed’ are used in entries for residential property operators,
they have the following meaning. Freestanding – items designed to be portable or movable. Any
attachment to the premises is only for the item’s temporary stability. Fixed – annexed or attached by any
means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary
stability.
Residential property operators 44
(67110)
ASSET
Smoke
Detection and alarm systems:
Alarm bells
Detectors (including addressable manual call
points, heat, multi type and smoke)
Fire indicator panels
Emergency warning and intercommunication
systems (EWIS):
Master emergency control panels
Speakers
Strobe lights
Warden intercom phones (WIPs)
Extinguishers
Hoses and nozzles
Pumps (including diesel and electric)
Stair pressurisation assets:
AC variable speed drives (VSDs)
Pressurisation and extraction fans
Sensors
Kitchen assets:
Cook tops
Crockery
Cutlery
Dishwashers
Freezers
Garbage disposal units
Microwave ovens
Ovens
Range hoods
Refrigerators
Stoves
Water filters, electrical
Laundry assets:
Clothes dryers
Ironing boards, freestanding
Irons
Washing machines
Outdoor assets:
Automatic garage doors:
Controls
Motors
Barbecue assets:
Fixed barbecue assets:
Sliding trays and cookers
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
6
*
DATE OF
APPLICATION
1 Jul 2004
12
20
*
*
1 Jul 2004
1 Jul 2004
12
*
1 Jul 2004
12
12
12
12
15
10
25
*
*
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
10
25
10
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
12
5
5
8
12
10
8
12
12
12
12
15
*
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2019
1 Jul 2004
1 Jul 2004
1 Jul 2019
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
7
5
5
8
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2004
1 Jul 2019
5
10
*
*
1 Jul 2004
1 Jul 2004
10
*
1 Jul 2004
Page 227 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Note: where the terms ‘freestanding’ and ‘fixed’ are used in entries for residential property operators,
they have the following meaning. Freestanding – items designed to be portable or movable. Any
attachment to the premises is only for the item’s temporary stability. Fixed – annexed or attached by any
means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary
stability.
Residential property operators 44
(67110)
ASSET
LIFE (YEARS)
REVIEWED
Freestanding barbecues
Floor carpet (including artificial grass and matting)
Folding arm awnings:
Controls
Motors
Furniture, freestanding
Gardening watering installations:
Control panels
Pumps
Timing devices
Garden lights, solar
Garden sheds, freestanding
Gates, electrical:
Controls
Motors
Operable pergola louvres:
Controls
Motors
Rainwater tanks:
Galvanised steel
Polyethylene
Roller blinds:
Controls
Motors
Sauna heating assets
Sewage treatment assets:
Controls
Motors
Spas:
Fixed spa assets:
Chlorinators
Filtration assets (including pumps)
Heaters (electric or gas)
Freestanding spas (incorporating blowers,
controls, filters, heaters and pumps)
Swimming pool assets:
Chlorinators
Cleaning assets
Covers (including blankets)
Filtration assets (including pumps)
Heaters:
Electric
Gas
Solar
5
5
*
*
DATE OF
APPLICATION
1 Jul 2004
1 Jul 2004
10
10
5
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2004
5
5
5
5
15
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2019
1 Jul 2004
5
10
*
*
1 Jul 2004
1 Jul 2004
15
15
*
*
1 Jul 2004
1 Jul 2004
25
15
*
*
1 Jul 2019
1 Jul 2019
10
10
15
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2004
8
8
*
*
1 Jul 2004
1 Jul 2004
10
10
15
17
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2004
1 Jul 2004
10
7
8
10
*
*
*
*
1 Jul 2019
1 Jul 2004
1 Jul 2019
1 Jul 2019
15
15
20
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
Taxation Ruling TR 2022/1
Page 228 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Note: where the terms ‘freestanding’ and ‘fixed’ are used in entries for residential property operators,
they have the following meaning. Freestanding – items designed to be portable or movable. Any
attachment to the premises is only for the item’s temporary stability. Fixed – annexed or attached by any
means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary
stability.
Residential property operators 44
(67110)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
3
3
5
3
15
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
5
5
*
*
1 Jul 2004
1 Jul 2004
7
3
*
*
1 Jul 2004
1 Jul 2004
4
4
*
*
1 Jul 2004
1 Jul 2004
4
2
5
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
5
5
5
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
5
5
*
*
1 Jul 2004
1 Jul 2004
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
5
35
8
15
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
15
*
1 Jul 2005
Tennis court assets:
Cleaners
Drag brooms
Nets
Rollers
Umpire chairs
Security and monitoring assets:
Access control systems:
Code pads
Door controllers
Readers:
Proximity
Swipe card
CCTV systems:
Cameras
Monitors
Recorders:
Digital
Time lapse
Switching units (including multiplexes)
Security systems:
Code pads
Control panels
Detectors (including passive infrared, photo
sensors and vibration)
Global System for Mobiles (GSM) units
Noise makers (including bells and sirens)
Non-residential property operators
(67120)
ASSET
Commercial office building assets:
Boilers
Boiler pumps
Building maintenance units
Carpets
Door controls and motor drive systems for automatic
sliding doors (incorporating chains, controls, motors
and sensors, but excluding doors)
Hot water installations (excluding commercial
boilers and piping)
Power supply assets:
Emergency or standby:
Taxation Ruling TR 2022/1
Page 229 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Non-residential property operators
(67120)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
25
*
*
1 Jul 2005
1 Jul 2005
15
5
*
*
1 Jul 2005
1 Jul 2014
5
10
20
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2005
Generator assets:
Acoustic hoods and canopies
Generators (incorporating attached
engine management and generator
monitoring instruments)
Power management units
Lighting control systems (microprocessor based)
Uninterruptible power supply (UPS) systems:
Line interactive types
On line double conversion types
Window blinds
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES
(69100 to 70000)
Scientific research services
(69100)
ASSET
Scientific, medical and pharmaceutical research assets:
Autoclaves:
Bench top autoclaves
Others
Automated cell counters
Automated colony pickers
Balances
Biological safety cabinets
Cell harvesters
Centrifuges:
Bench top centrifuges
Others
Computed tomography (CT) scanners
Digital cameras
DNA sequencers
Electrophoresis systems (incorporating power
supplies and tanks)
Electroporators
Fermenters
Flow cytometers
Freeze dryers
Freezers
Gel documentation systems
Glassware washers
Heating blocks
Homogenisers
Incubators
Liquid chromatography systems
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
10
5
5
10
10
10
*
*
*
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
5
10
10
3
5
7
*
*
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
8
10
8
10
10
5
8
10
7
6
5
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
Page 230 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Scientific research services
(69100)
ASSET
LIFE (YEARS)
REVIEWED
Liquid nitrogen assets (including dewars and tanks)
Microscopes
Microtomes
Mixers
Nano spectrophotometers
Ovens
Peristaltic pumps
pH meters
Plate readers
Polymerase chain reaction (PCR) thermal cyclers
Real-time PCR detection machines
Refrigerators
Robotic systems (including robotic liquid handling
systems and robotic sampler systems)
Shakers
Sonicators (including water bath sonicators and
sonicators with probes)
Spectrophotometers (excluding nano
spectrophotometers)
Surface plasmon resonance (SPR) machines
Vacuum concentrators
Water baths (including refrigerated and shaking
water baths)
Water purification systems
10
10
10
7
8
6
7
7
5
8
5
8
5
*
*
*
*
*
*
*
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
7
7
*
*
1 Jul 2014
1 Jul 2014
10
*
1 Jul 2014
5
7
7
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
8
*
1 Jul 2014
Surveying and mapping services
(69220)
ASSET
Airborne imaging (cameras)
Automatic optical levels (dumpy levels)
Controllers
Digital (electronic) levels
Echo sounders
GNSS/GIS handhelds (asset receivers)
GNSS/GPS survey equipment (including receivers,
reference/base stations, rover receivers, data radios,
antennas and integrated GNSS)
Ground imaging (pole cameras)
Laser detectors/receivers (rod-eye receivers)
Laser distance measurers/meters (DISTOs)
Laser levels:
Grade laying (dial-in grade)
Laser plummets
Line and plumb/point and cross line
Pipe laying
Rotating
Tunnelling and plumbing
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
7
7
4
5
5
3
5
*
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
5
4
4
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
6
5
4
6
6
6
*
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
Page 231 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Surveying and mapping services
(69220)
ASSET
LIFE (YEARS)
REVIEWED
5
*
DATE OF
APPLICATION
1 Jul 2015
5
7
*
*
1 Jul 2015
1 Jul 2015
5
6
6
10
4
7
5
*
*
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
5
*
1 Jul 2015
3
2
4
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
5
5
5
5
4
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
15
*
*
1 Jul 2018
1 Jul 2018
7
15
15
8
15
*
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
20
*
1 Jul 2018
10
10
10
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
Laser scanners – 3D (high definition surveying) –
ground LIDAR
Laser scanners – vehicle mounted – ground LIDAR
LIDAR (airborne)
Rail surveying assets:
Mobile rail surveying equipment
Platform clearance gauges
Rail profile gauges
Stereoplotters – digital/softcopy (hardware only)
Tablets
Theodolites (digital)
Total stations (including mechanical, manual,
motorised, auto lock, robotic, universal and
multi-stations)
Traverse kits (incorporating tripods, tribrachs, prisms,
poles and optical plummets)
Unmanned aerial vehicles (drones/remotely piloted
aircraft):
Fixed wing
Rotary wing
Unmanned surface vehicles
Utility locator (underground service locator) assets:
Ground penetrating radars (GPRs)
Magnetic locators
Service locators
Signal generators
Signal tracer for locators
Scientific testing and analysis services
(69250)
ASSET
Coal laboratory assets:
Sample preparation assets:
Drop shatters
Drum tumblers
Drying ovens:
Benchtop
Others (including floor size with trolleys)
Dust extraction systems
Float-sink buckets
Float-sink testing units (incorporating ventilation
ducting, fans, density separation apparatus etc,
but excluding float-sink buckets)
Flotation machines (including froth rotation
machines)
Jaw crushers
Pulverisers
Riffle splitters
Taxation Ruling TR 2022/1
Page 232 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Scientific testing and analysis services
(69250)
ASSET
LIFE (YEARS)
REVIEWED
Rotary Sample Dividers (RSDs)
Sample storage assets:
Cool room assets – see Table B
Refrigeration assets
Portable refrigerators/freezers
Sample trays
Sample trolleys
Sieve shakers (excluding sieves)
Sieves (including various meshes and sizes)
Weighing scales
Laboratory analytical equipment and instruments:
Analytical balances
Calorimeters
Carbon and sulphur analysers
CHN analysers (including carbon, hydrogen
and nitrogen)
Coal ash fusibility furnaces
Crucible Swell Number (CSN) burners
Dilatometers
Fume cabinets
Moisture testing ovens (including nitrogen setup
apparatus)
Muffle furnaces
Particle size analysers
Petrographic microscopes
Plastometers
Water baths (including ultrasonic water baths)
X-Ray Fluorescence (XRF) and X-Ray
Diffraction (XRD)
Mineral processing and metallurgical laboratory assets:
Sample preparation assets:
Benchtop (including work benches and tables)
Centrifugal concentrators
Cone crushers
Drying ovens:
Benchtop
Others (including floor size with trolleys)
Dust cabinet (including extracted workstations)
Dust extraction systems
Flotation machines (including froth rotation
machines)
Gravity separation assets (including centrifuges
and cyclones)
Grinding mills
Jaw crushers
Laboratory tumblers (including cyanide leach
test tumblers)
Micro dosing peristaltic pumps
Overhead tank mixers
pH control systems
15
*
DATE OF
APPLICATION
1 Jul 2018
10
5
10
10
7
10
*
*
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
7
10
7
7
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
10
10
9
15
10
*
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
15
10
10
9
7
7
*
*
*
*
*
*
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
1 Jul 2018
10
15
20
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
7
10
20
15
20
*
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
10
*
1 Jul 2019
12
10
10
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
7
5
15
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
Taxation Ruling TR 2022/1
Page 233 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Scientific testing and analysis services
(69250)
ASSET
Pressure filters
Pulverisers
Riffle splitters
Rotary Sample Dividers (RSDs)
Sample storage assets:
Cool room assets – See Table B under
‘Refrigeration’
Portable refrigerators/freezers
Sample trays
Sample trolleys
Scrubbers
Shaking tables (including wet tables)
Sieve shakers (excluding sieves)
Sieves (including various meshes and sizes)
Solvent extraction & electrowinning equipment
Vacuum filters
Water purification systems
Weighing scales
Laboratory analytical equipment and instruments:
Analytical balances
Atomic Absorption Spectroscopy (AAS)
instruments
Auto dilutors
Auto titration instruments
Carbon and sulphur analysers
Cupellation furnaces
Fume cabinets
Fusion furnaces
Fourier Transform Infrared (FTIR) spectroscopy
Hot blocks
Hotplate magnetic stirrers
Incubators
Inductively coupled plasma mass spectrometry
(ICP-MS), and Inductively coupled plasmas
optical emission spectroscopy (ICP-OES)
Ion Chromatography (IC) equipment
Muffle furnaces
Overhead stirrers
Particle size analysers
Petrographic microscopes
Robotic cells (including robotic fusion cells,
robotic preparations cells)
Robotic TGA cells
Thermogravimetric Analysers (TGAs)
Water baths
X-Ray Fluorescence (XRF) and X-Ray
Diffraction (XRD)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
8
10
10
10
*
*
*
*
DATE OF
APPLICATION
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
8
3
7
15
20
10
3
15
7
15
7
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
7
10
*
*
1 Jul 2019
1 Jul 2019
7
7
7
10
15
10
7
7
10
7
10
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
15
12
8
10
10
10
*
*
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
7
7
5
7
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
Page 234 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Advertising services
(69400)
ASSET
REVIEWED
DATE OF
APPLICATION
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
5
*
*
1 Jan 2004
1 Jan 2004
10
20
7
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
7
*
1 Jan 2004
10
10
10
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
10
6
8
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
5
*
1 Jan 2004
4
5
10
10
20
5
*
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
10
10
*
*
1 Jan 2004
1 Jan 2004
LIFE (YEARS)
Advertising signs – see Table B Advertising signs
Veterinary services
(69700)
ASSET
Veterinarians’ assets:
Anaesthesia machines
Animal blow dryers
Animal cages:
Fibreglass, plastic and polyethylene (PE) cages
Stainless steel cages
Animal patient monitoring assets (including blood
pressure monitors, carbon dioxide (CO2) end-tidal
monitors, ECGs and pulse oximeters)
Animal scales
Dental assets:
Dental units
Ultrasonic scalers (standalone)
Diagnostic assets (including ophthalmoscope,
otoscope, handles and power supply)
Electrocautery units
Electroejaculators
Hydrobaths
Pathology assets:
Centrifuges
Laboratory analysers:
Electrolyte analysers
Generally
Microscopes
Surgery lights
Tables and tubs
Ultrasound systems (incorporating scanner,
transducers, integrated computer and integrated
software)
X-ray assets (excluding direct radiography assets):
Mobile or portable x-ray units
X-ray processors – automatic
Professional photographic services
(69910)
ASSET
Audio assets (including microphones, preamplifiers,
sound recording devices, transmitters and receivers)
Camera lenses
Digital cameras:
Compact cameras (including point and shoot
cameras)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
3
*
DATE OF
APPLICATION
1 Jul 2015
5
*
1 Jul 2015
3
*
1 Jul 2015
Page 235 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Professional photographic services
(69910)
ASSET
LIFE (YEARS)
REVIEWED
3
*
DATE OF
APPLICATION
1 Jul 2015
4
*
1 Jul 2015
3
*
1 Jul 2015
3
5
5
3
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
2
4
*
*
1 Jul 2015
1 Jul 2015
10
*
1 Jul 2015
5
2
5
4
2
5
2
*
*
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
5
*
1 Jul 2015
Compact system cameras (including bridge
cameras, micro four-thirds cameras, mirrorless
cameras)
Medium format single lens reflex (SLR) camera
systems (including camera bodies and digital backs)
SLR cameras (including full-frame SLR cameras)
Lighting assets:
Electronic flash units (including compact flash
heads, monolights):
Portable
Studio lightings
Light meters
Light shaping tools (including modelling glass
protectors, reflectors and scrims, softboxes and
umbrellas)
Portable flash units (including flashguns)
Power packs (including battery packs and compact
flash generators)
Support assets:
Backdrop support systems (including background
elevation systems)
Bags and cases
Camera track sliders
Light stands (including boom arms)
Photographic printers/plotters
Tent and shooting tables
Tripods
Unmanned aerial vehicles (drones/remotely piloted
aircraft) – rotary
Wind machines
ADMINISTRATIVE AND SUPPORT SERVICES
(72110 to 73200)
Building and other industrial cleaning services
(73110)
ASSET
LIFE (YEARS)
REVIEWED
Air purifiers, deodorising and mould remediation assets
(including air filtering machines, air scrubbers and
ozone generators)
Batteries, deep cycle (including those used in ride-on
polishers, scrubbers, sweepers and vacuum cleaners)
Drying and restoration assets (including air movers and
dehumidifiers)
Extractors for carpet and upholstery cleaning:
Spot extractors (including portable handheld and
brief case size extractors for stain removal)
Other (including walk behind and self-contained
carpet extractors)
5
*
DATE OF
APPLICATION
1 Jul 2010
2
*
1 Jul 2010
5
*
1 Jul 2010
3
*
1 Jul 2010
5
*
1 Jul 2010
Taxation Ruling TR 2022/1
Page 236 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Building and other industrial cleaning services
(73110)
ASSET
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2010
5
5
*
*
1 Jul 2010
1 Jul 2010
4
7
*
*
1 Jul 2010
1 Jul 2010
5
7
5
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
5
7
10
*
*
*#
1 Jul 2010
1 Jul 2010
1 Jul 2010
3
5
7
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
Truck or van mounted
Polishing, carpet cleaning and floor stripping assets
(including floor polishers, burnishers, rotary scrubbers,
encapsulation machines and floor strippers):
Portable
Ride-on
Pressure washers:
Portable
Trailer or truck mounted
Scrubbers, hard floor:
Portable
Ride-on
Steam cleaners for sanitising floor and surfaces
Sweepers, hard floor:
Portable
Ride-on
Road sweeper trucks (including sweepers) 45
Vacuum cleaners:
Backpack and pull along machines
Other portable (including upright machines)
Ride-on or stand on
Gardening services
(73130)
ASSET
Arboriculture and gardening services:
Blowers
Brushcutters (including whipper snippers)
Chainsaws (including pole pruners)
Elevating work platforms
Hand tools (including pruner, rake, hedge shears,
loppers and tree saws)
Hedge trimmers
Lawn edgers (excluding brushcutters)
Lawn mowers:
Cylinder
Push (rotary)
Ride-ons
Self propelled (rotary)
Stump grinders
Tractors
Tractor attachments:
Roller mowers
Slashers
Trailers used to carry tree and grass clippings
Tree climbing assets:
45
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
3
2
2
15
3
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
4
4
*
*
1 Jan 2004
1 Jan 2004
7
2
5
2
5
8
*
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
4
4
5
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
A capped effective life of 71/2 years may be available – see subsection 40-102(4).
Taxation Ruling TR 2022/1
Page 237 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Gardening services
(73130)
ASSET
LIFE (YEARS)
REVIEWED
1
*
DATE OF
APPLICATION
1 Jan 2004
10
10
3
1
8
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
3
10
4
15
5
8
10
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
5
15
10
15
10
10
15
10
*
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
*
1 Jul 2008
10
15
8
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
8
3
10
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
5
*
1 Jul 2008
7
15
10
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
Climbing hardware (including carabineers, figure
of 8 and lowering pullies)
Climbing spurs
Friction lowering devices
Harness
Ropes
Wood chippers
Packaging services
(73200)
ASSET
Fruit and vegetables pack houses assets used off farm:
Banana assets:
Air rams
Bunch lines
Choppers/mulchers
Rails (including points)
Scrap conveyors
Tops
Water troughs
General assets:
Bins
Bin tippers
Conveyors (including elevators)
Drying tunnels
Fungicide units
Receival hoppers (including water dumps)
Tables (including packing and sorting tables)
Washing assets (including brush and barrel
washers)
Waxing assets
Graders:
Electronic
Mechanical
Optical
Labelling assets:
Labelling applicators (including in line labellers)
Labelling guns
Packing assets (including bagging and wrapping
machines)
Scales (excluding platform scales)
Tree nuts assets:
Crackers
Drying silos
Separating assets (including air separators,
trommels and vibrating screens)
Taxation Ruling TR 2022/1
Page 238 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
EDUCATION AND TRAINING
(80100 to 82200)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Kindergarten furniture and play equipment – see Table
A Child care services (87100)
HEALTH CARE AND SOCIAL ASSISTANCE
(84010 to 87900)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Medical assets (used in common across all health care
industry segments):
Benchtop sterilisers
Benchtop ultrasonic cleaners
Clinical furniture
X-ray viewers
5
7
10
10
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jan 2003
4
*
1 Jul 2002
7
10
*
*
1 Jul 2002
1 Jul 2002
7
10
10
10
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
7
4
*
*
1 Jan 2003
1 Jan 2003
10
5
*
*
1 Jan 2003
1 Jan 2003
7
7
10
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
Hospitals
(84010 to 84020)
ASSET
Hospital assets:
Anaesthesia machines
Angiography assets:
Image acquisition systems (incorporating
computers with digital subtraction capability,
digital cameras, monitors and integrated
software)
Image intensifiers
Patient gantries or tables, patient monitoring
assets, positioning assets and pressure injectors
Cell savers and cell separators
Colposcopes
Defibrillators
Diathermy and cautery machines/electrosurgical
generators
Endoscopic surgery assets (excluding disposable
accessories):
Arthroscopic fluid management systems
Endoscopes (flexible and rigid) and endoscopic
surgical instruments
Endoscopic camera systems:
Beam splitters and light sources
Printers, video cameras, video camera
adaptors, couplers and heads, video image
capture systems and video processors
Still cameras
Video monitors and video recorders
Endoscopic electrosurgical generators
Taxation Ruling TR 2022/1
Page 239 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Hospitals
(84010 to 84020)
ASSET
LIFE (YEARS)
REVIEWED
Endoscopic lasers
Endoscopic ultrasound systems (incorporating
scanner, transducers/probes, integrated
computer and integrated software)
Haemodialysis machines
Head lights
Hospital furniture:
Beds:
Electronic
Mechanical
Bedside cabinets/lockers, carts and poles,
blanket warming cabinets, blood warming
cabinets, medical refrigerators and overbed
tables
Infusion pumps:
General, pain management and rapid
Syringe driven
Insufflators
Lithotriptors used for extra-corporeal shock wave
lithotripsy
Mechanical assist assets:
Calf and cuff compression devices
Cardiac bypass and heart lung machines
Intra-aortic balloon pumps
Ventricular assist heart pumps
Natal care assets (including incubators, infant
warmers and mobile infant warmers)
Operating tables and attachments:
Electronic
Mechanical
Operating theatre lights
Pan flushers
Patient hoists and lifters
Patient monitoring assets:
Bedside monitoring systems
Cardiac monitors
ECGs
Foetal monitors
Pulse oximeters
Vital signs monitors
Patient warming assets (excluding disposable
accessories):
Fluid warmers
Forced air patient warmers
Smoke evacuators
Sterilisation and autoclave processing assets:
Drying cabinets
Endoscope sterilisers and disinfectors
Flash sterilisers
Instrument washers
10
5
*
*
DATE OF
APPLICATION
1 Jan 2003
1 Jan 2003
7
7
*
*
1 Jan 2003
1 Jan 2003
7
10
10
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
8
6
10
7
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
8
8
8
8
7
*
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
10
13
8
10
10
*
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
7
7
7
7
7
7
*
*
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
10
10
8
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
10
5
10
10
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
Taxation Ruling TR 2022/1
Page 240 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Hospitals
(84010 to 84020)
LIFE (YEARS)
REVIEWED
10
7
*
*
DATE OF
APPLICATION
1 Jan 2003
1 Jan 2003
8
7
*
*
1 Jan 2003
1 Jan 2003
10
10
10
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
10
10
10
5
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jul 2002
7
5
10
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Anatomical medical models, plastic
10
*
1 Jul 2020
Autoclaves and sterilisers
8
*
1 Jul 2020
Automated ankle brachial pressure index (ABPI)
measurement devices
6
*
1 Jul 2020
5
*
1 Jul 2020
Cryosurgical flasks and guns
5
*
1 Jul 2020
Liquid nitrogen storage dewers and tanks
ASSET
Pre-vacuum sterilisers
Ultrasonic cleaners and baths
Surgical instruments:
Hand held manually operated instruments
Powered instruments (including drills, saws,
shavers, non-disposable instrument accessories
and power sources)
Ultrasonic aspirators
Ultrasonic scalpels
Surgical lasers (excluding ophthalmic surgical
lasers)
Surgical microscopes
Ultrasonic bladder scanners
Ultrasonic needle guides
Ultrasound systems (incorporating scanner,
transducers, integrated computer and integrated
software) used by cardiologists, obstetricians and
vascular surgeons
Ventilators:
Fixed
Portable
Wheelchairs
General practice medical services
(85110)
ASSET
Automated external defibrillators (AEDs) – see Table B
Blood coagulation (INR) meters
Cryosurgical assets:
10
*
1 Jul 2020
Dermatoscopes
5
*
1 Jul 2020
Ear irrigators
5
*
1 Jul 2020
Electrocardiograph (ECG) machines
7
*
1 Jul 2020
Desktop/trolley
3
*
1 Jul 2020
Procedure
7
*
1 Jul 2020
7
*
1 Jul 2020
Hyfrecators – electrosurgical units
6
*
1 Jul 2020
Magnifying loupes
10
*
1 Jul 2020
Medical examination beds (adjustable/electric)
8
*
1 Jul 2020
Medical plaster saws
7
*
1 Jul 2020
Examination lights:
Foetal heart monitors, external
Taxation Ruling TR 2022/1
Page 241 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
General practice medical services
(85110)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Medical refrigerators
8
*
1 Jul 2020
Nebulisers
5
*
1 Jul 2020
Ophthalmoscopes, direct and otoscopes
6
*
1 Jul 2020
Oxygen tank regulators
10
*
1 Jul 2020
Portable observation machines (including vital signs
monitors)
7
*
1 Jul 2020
Privacy curtains and rails
8
*
1 Jul 2020
Pulse oximeters
4
*
1 Jul 2020
Resuscitation kits
15
*
1 Jul 2020
Saddle chairs
7
*
1 Jul 2020
Baby scales
3
*
1 Jul 2020
General, heavy duty, mother/baby scales
5
*
1 Jul 2020
Sphygmomanometers (including aneroid and digital)
5
*
1 Jul 2020
Spirometers
7
*
1 Jul 2020
Stethoscopes
10
*
1 Jul 2020
Suction machines, portable
8
*
1 Jul 2020
Surgical instruments (including forceps, needle holders,
scissors, skin graft knives)
8
*
1 Jul 2020
Thermometers, digital
4
*
1 Jul 2020
Trolleys (including instrument and treatment trolleys)
10
*
1 Jul 2020
Wheelchairs
8
*
1 Jul 2020
X-ray viewers
10
*
1 Jul 2020
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
*
1 Jul 2003
5
*
1 Jul 2003
7
*
1 Jul 2003
7
*
1 Jul 2003
7
*
1 Jul 2003
7
*
1 Jul 2003
ASSET
Scales:
Specialist medical services n.e.c.
(85129)
ASSET
Neurologists’ assets:
Electroencephalography (EEG) systems
(incorporating electrodes, amplifiers, integrated
software and integrated computers)
Electromyography (EMG) systems (incorporating
electrodes, amplifiers, integrated software and
integrated computers)
Thoracic physicians’ assets:
Body plethysmographs (incorporating flow sensors,
gas analysers, integrated software and integrated
computers)
Continuous positive airway pressure (CPAP) and
variable positive airway pressure (VPAP) systems
Lung function analysis exercise systems
(incorporating flow sensors, treadmills or ergometers,
ECGs, pulse oximeters, integrated software and
integrated computers)
Lung function analysis systems (incorporating flow
sensors, gas analysers, integrated software and
integrated computers)
Taxation Ruling TR 2022/1
Page 242 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Specialist medical services n.e.c.
(85129)
ASSET
LIFE (YEARS)
REVIEWED
Spirometers
Sleep laboratory systems (incorporating amplifiers,
sensors, integrated CPAP monitors, integrated
carbon dioxide (CO2) monitors, integrated pulse
oximeters, integrated computers and integrated
software)
7
7
*
*
DATE OF
APPLICATION
1 Jul 2003
1 Jul 2003
Pathology and diagnostic imaging services
(85201, 85202, 85203 and 85209)
ASSET
Pathologists’ assets:
Batch slide stainer
Bio hazard chambers
Centrifuges
Incubators
Laboratory analysers
Microscopes
Rotary microtomes
Tissue embedding systems
Tissue processors
Radiologists’ diagnostic imaging assets:
Bone densitometry (BMD) systems (incorporating
either whole body scanners, integrated computer
andintegrated software, or spine and hip scanners,
holding devices, integrated computers and
integrated software)
Computed radiography (CR) digitisers
Computed tomography (CT) systems (incorporating
scanners, integrated computers and integrated
software)
Film digitisers
Fluoroscopy assets (excluding direct radiography
assets):
Fixed systems (incorporating buckies,
generators, screening tables and suspensions)
Image acquisition systems (incorporating
computers, digital cameras, integrated software
and monitors)
Image intensifiers
Mobile systems (incorporating buckies,
generators, screening tables and suspensions)
Magnetic resonance imaging (MRI) systems
(incorporating scanners, cooling systems, radio
frequency coil accessories, integrated computer and
integrated software)
Mammography systems (incorporating either prone
core biopsy scanners, quality assurance equipment,
stereotaxis, integrated computers and integrated
software, or conventional upright scanners, quality
assurance equipment, stereotaxis, integrated
computer and integrated software)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
6
10
5
6
5
10
6
6
6
*
*
*
*
*
*
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
10
*
1 Jul 2002
4
10
*
*
1 Jul 2002
1 Jul 2002
4
*
1 Jul 2002
15
*
1 Jul 2002
4
*
1 Jul 2002
7
10
*
*
1 Jul 2002
1 Jul 2002
7
*
1 Jul 2002
7
*
1 Jul 2002
Page 243 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Pathology and diagnostic imaging services
(85201, 85202, 85203 and 85209)
ASSET
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2002
15
*
1 Jul 2002
4
*
1 Jul 2002
9
8
10
4
5
*
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
15
*
1 Jul 2002
7
10
*
*
1 Jul 2002
1 Jul 2002
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
10
7
7
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
7
5
5
10
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
3
3
*
*
1 Jul 2003
1 Jul 2003
7
7
10
10
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
Nuclear medicine systems (incorporating cameras,
gantries, collimators, integrated computers,
integrated software and hot lab equipment, but
excluding Positron Emission Tomography (PET)
systems)
Orthopantomography (OPG) systems (incorporating
scanners, integrated computers and integrated
software)
Patient archival and communication systems
(PACS)
Processing assets:
Daylight imaging processors
Dry laser imaging processors
Wet laser imaging processors
Teleradiology assets (excluding the imaging device)
Ultrasound systems (incorporating scanner,
transducers, integrated computer and integrated
software)
X-ray assets (excluding direct radiography assets):
Fixed systems (incorporating buckies, control
panels, generators, screening table, suspensions,
tube column and x-ray tube)
Image intensifier
Mobile systems (incorporating buckies, control
panels, generators, screening table, suspensions,
tube column and x-ray tube)
Dental services
(85310)
ASSET
Dentists’ assets:
Air abrasion units
Air compressors
Amalgamators
Amalgam separators
Computerised (CAD/CAM) ceramic restoration
systems:
Imaging units
Milling units
Curing lights (halogen)
Dental chairs
Dental instruments:
Hand-held manually operated instruments
Handpieces (driven by compressed air,
compressed gas or electricity)
Dental lasers:
Hard tissue and soft tissue lasers
Soft tissue and whitening lasers
Soft tissue lasers
Dental loupes
Taxation Ruling TR 2022/1
Page 244 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Dental services
(85310)
ASSET
LIFE (YEARS)
REVIEWED
10
10
*
*
DATE OF
APPLICATION
1 Jul 2003
1 Jul 2003
15
*
1 Jul 2003
7
*
1 Jul 2003
10
5
7
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
20
5
10
10
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
*
1 Jan 2004
8
4
8
5
10
5
*
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
5
12
*
*
1 Jan 2004
1 Jan 2004
3
5
5
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
10
4
4
5
4
4
5
*
*
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
Dental operating lights
Dental units
Dental x-ray assets:
Conventional x-ray film systems (incorporating
control boxes, swing arms and x-ray heads, but
excluding orthopantomogram (OPG) systems)
Digital x-ray systems (including intra-oral storage
phosphor plate systems and intra-oral digital
sensor systems)
Intra-oral x-ray film processors
Handpiece cleaners
Intra-oral camera systems (incorporating camera and
integrated processor/docking station)
Nitrous oxide sedation units
Oral surgical motors
Suction units
Ultrasonic scalers (standalone)
Optometry and optical dispensing
(85320)
ASSET
Optical assets:
Automatic refractometers/keratometers
Cameras (including anterior segment cameras,
retinal cameras, fundus cameras):
Analogue
Digital
Colour vision testers (automated)
Corneal topography systems
Examination chairs
Glaucoma diagnostic assets (including ocular
coherence tomographs (OCTs), scanning laser
ophthalmoscopes and scanning laser polarimeters)
Keratometers (Ophthalmometers):
Automated
Manual
Ophthalmic surgery assets:
Microkeratome
Ophthalmic cryo surgery systems
Ophthalmic diathermy surgery systems
Ophthalmic lasers:
Non-refractive
Refractive (including eye tracking systems)
Phacoemulsification systems
Pupillometers (used for refractive surgery)
Vitrectomy systems
Wave front analysers
Ophthalmic viewers
Taxation Ruling TR 2022/1
Page 245 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Optometry and optical dispensing
(85320)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
8
9
*
*
1 Jan 2004
1 Jan 2004
10
*
1 Jan 2004
5
*
1 Jan 2004
9
12
4
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
6
8
6
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
5
8
20
5
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
6
12
10
8
5
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
7
5
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
7
5
4
10
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
Ophthalmoscopes:
Direct (including power supply)
Indirect
Optical dispensing assets – see Table A
Photographic, optical and ophthalmic equipment
manufacturing (24110)
Refraction units (including examination chair,
instrument arms, table and light source)
Refractometers (automated)
Slit lamp biomicroscopes:
Hand-held
Mounted
Telemedicine digital imaging systems (excluding
imaging devices)
Tonometers:
Contact tonometers:
Applanation:
Hand-held
Mounted
Electronic
Non-contact tonometers:
Hand-held
Table mounted
Trial lens sets
Ultrasound diagnostic assets (including A-scan
biometers, A/B scan biometers, B-scan biometers,
laser interference biometers, pachymeters and
ultrasound biomicroscopes (UBMs))
Visual acuity testing assets:
Automated vision testers
Manual vision testers (phoropters)
Visual acuity charts (illuminated)
Visual acuity chart projectors (automated)
Visual field testing assets (perimeters) – automated
Podiatry services
(85399)
ASSET
Podiatrists’ assets:
Computerised orthoses manufacturing assets:
Carving mills
Contact pin digitisers
Doppler vascularscopes
Electric nail drills:
Dust extraction drills
Portable dust extraction drills
Water and alcohol based spray drills
Examination/magnifying lamps
Taxation Ruling TR 2022/1
Page 246 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Podiatry services
(85399)
ASSET
LIFE (YEARS)
REVIEWED
Footrests
Gait analysis assets:
Computerised systems (incorporating in-shoe
pressure analysis or platform based pressure
mats, integrated hardware and integrated
software)
Non-computerised:
Treadmills
Video cameras
Video monitors and video recorders
Orthotic benchtop grinders
Patient chairs
Podiatric instruments
Vacuum presses
Vascular neurological assessment assets:
Monofilaments
Tuning forks
10
*
DATE OF
APPLICATION
1 Jul 2003
4
*
1 Jul 2003
10
5
7
6
12
3
3
*
*
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
2
10
*
*
1 Jul 2003
1 Jul 2003
Retirement village and accommodation for the aged operation
(86011 to 86012)
ASSET
Assistance and medical assets:
Beds:
Electronic (including hi-lo and lo-lo beds)
Mechanical
Bedside cabinets, lockers and overbed tables
Blood pressure machines
Call systems
Chairs:
Commode
Electronic recliner (including electric lift)
Fallout/floating/princess
Shower
Wheelchair – electric, manual, tilt in space
Defibrillators
Drug safes
Electronic arms for toilets
Hoists:
Ceiling (incorporating tracks)
Mobile (floor, full, standing)
Lifting slings
Mattresses:
Air
Foam
Medication trolleys
Mobile suction machines
Pan flushers/pan sanitisers
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
10
10
3
7
*
*
*
*
*
1 Jul 2019
1 Jul 2004
1 Jul 2019
1 Jul 2019
1 Jul 2019
7
10
7
5
5
8
15
10
*
*
*
*
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
12
10
2
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
3
7
10
3
10
*
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
Page 247 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Retirement village and accommodation for the aged operation
(86011 to 86012)
ASSET
Sensor beams and sensor mats
Shower trolleys/mobile baths
Syringe driven infusion pumps
Treatment trolleys
Walking belts
Walking frames (including forearm walkers)
Weighing machines and scales (including chair
scales and wheelchair scales)
Common area assets:
Artificial grass/synthetic lawn (removable without
damage)
Audio visual assets
Carpets - see Table B Floor coverings (removable
without damage)
Curtains and drapes – see Table B Curtains and
drapes
Furniture:
General/indoor
Outdoor
Hair salon assets (including chairs and dryers)
Hot water dispensers
Television sets
Window blinds – see Table B Window blinds
Fitness and recreation assets:
Billiard/pool tables
Bowling greens – artificial grass or carpet
(removable without damage)
Gymnasium and exercise equipment
Support assets:
Annunciator panels
Boilers – see Table B Boilers
Buggies to transport people
Cleaning carts and trolleys – see Table B Cleaning
carts and trolleys
Cool rooms – see Table B Refrigeration assets
Electronic mops and floor scrubbers
Hot water systems (excluding commercial boilers
and piping)
Kitchen assets:
Blast chillers
Bowl mixers
Dishwashers
Food preparation assets – large commercial
type (including cooktops, fryers, multi-function
centres, self-cooking centres, single tray meal
service, soup kettles, stoves)
Hot food display and warming assets (including
bain marie, banquet units, buffet units, hot
boxes, plate warmers)
Ice making machines
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
3
8
5
15
3
12
10
*
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
15
*
1 Jul 2019
8
*
1 Jul 2019
10
7
15
8
5
*
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
20
15
*
*
1 Jul 2019
1 Jul 2019
10
*
1 Jul 2019
15
*
1 Jul 2019
8
*
1 Jul 2019
5
10
*
*
1 Jul 2019
1 Jul 2019
8
10
8
10
*
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
1 Jul 2019
10
*
1 Jul 2019
10
*
1 Jul 2019
Page 248 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Retirement village and accommodation for the aged operation
(86011 to 86012)
ASSET
LIFE (YEARS)
REVIEWED
5
4
*
*
DATE OF
APPLICATION
1 Jul 2019
1 Jul 2019
6
*
1 Jul 2019
12
10
12
*
*
*
1 Jul 2019
1 Jul 2019
1 Jul 2019
10
*
1 Jul 2019
15
*
1 Jul 2019
7
*
1 Jul 2019
Kitchen trolleys
Small appliances (including blenders, food
processors, meat slicers, stick mixers)
Toasters
Laundry assets:
Dryers
Spring loaded trolleys
Washing machines
Lockers, freestanding – see Table B Lockers,
freestanding
Master antenna television (MATV) assets – see
Table A Residential property operators (67110)
Refrigerators (including controlled temperature
medication refrigerators)
Swimming pool assets:
Dehumidifiers
Filtration equipment (including chlorinators and
pumps) - see Table B Swimming pool assets
Pool covers (including blankets) - see Table B
Swimming pool assets
Vacuum cleaners, ride on
Child care services
(87100)
ASSET
LIFE (YEARS)
REVIEWED
Audio visual assets
Augmented reality (AR) interactive sandboxes
(incorporating projectors)
Electronic whiteboards (including touch screen interactive
digital boards)
Furniture used by children, freestanding:
Age specific (including cots, changing tables, floor
sleeping mattresses, high and low feeding chairs, and
stackable beds)
Carpet mats (including rugs and floor mats/cushions)
Others (including bookcases, chairs and sofas,
coat/dress-up racks, easels, room dividers, tables and
storage shelving units)
Play area assets:
Furniture, freestanding (including tables, seating and
toy storage boxes)
Pet enclosures and structures, freestanding (including
bird aviaries, chicken coops, fish tanks, guinea pig
cages and rabbit hutches)
Playground flooring:
Artificial grass/synthetic lawn
Soft fall flooring (including wet pour rubber and
rubber mats)
Playsets (including cubby houses, forts, slides, swing
sets and trestle frames)
5
5
*
*
DATE OF
APPLICATION
1 Jul 2020
1 Jul 2020
6
*
1 Jul 2020
5
*
1 Jul 2020
5
10
*
*
1 Jul 2020
1 Jul 2020
5
*
1 Jul 2020
10
*
1 Jul 2020
7
5
*
*
1 Jul 2020
1 Jul 2020
8
*
1 Jul 2020
Taxation Ruling TR 2022/1
Page 249 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Child care services
(87100)
ASSET
LIFE (YEARS)
REVIEWED
Pole and post padding/protectors
Sandpits, freestanding (including portable sandpits
and sandpit covers)
Tents, portable (including gazebos, marquees and
tepee play tents)
Toys (not specified elsewhere)
Tricycles and bicycles (including balance bicycles and
tricycle scooters)
Water play area filtration assets and water pumps
Support assets:
Automated external defibrillators (AEDs) – see Table
B Automated external defibrillators (AEDs)
Fascia signs (including freestanding signs) – see
Table B Advertising signs
Fire control and alarm assets – see Table B Fire
control and alarm assets
Floor coverings – see Table B Floor coverings
(removable without damage)
Garden sheds, freestanding
Hand dryers – see Table B Hand dryers (electrical)
Kiosk stands, freestanding
Kitchen assets:
Dishwashers
Food cooking assets (including combination
ovens, cooktops, fryers, soup kettles and stoves)
Grease traps
Kitchen trolleys
Microwave ovens
Refrigerators/freezers
Small appliances (including blenders, food
processors, mixers and toasters)
Laundry assets:
Dryers
Washing machines
Reception furniture, freestanding (including lobby
chairs, desks, lounges, sofas and tables) – see Table
B Office furniture, freestanding
Security and monitoring assets - see Table B Security
and monitoring assets
Steam cleaners
Strollers:
Commercial multi seat (including buggies)
Others
Time attendance devices (including fingerprint and
vein scanners)
Vacuum cleaners
Table games
Television sets
5
7
*
*
DATE OF
APPLICATION
1 Jul 2020
1 Jul 2020
5
*
1 Jul 2020
3
5
*
*
1 Jul 2020
1 Jul 2020
7
*
1 Jul 2020
15
*
1 Jul 2020
10
*
1 Jul 2020
5
10
*
*
1 Jul 2020
1 Jul 2020
10
5
5
10
4
*
*
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
1 Jul 2020
5
5
*
*
1 Jul 2020
1 Jul 2020
3
*
1 Jul 2020
10
5
7
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
3
5
8
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
Taxation Ruling TR 2022/1
Page 250 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
ARTS AND RECREATION SERVICES
(89100 to 92099)
Museum operation
(89100)
ASSET
LIFE (YEARS)
Museum displays in aircraft/war museums
REVIEWED
100
DATE OF
APPLICATION
1 Jan 2001
Nature reserves and conservation parks operation
(89220)
ASSET
LIFE (YEARS)
Parks and gardens:
Lion parks:
Animal cages and sheds
Animal huts
Planetarium domes
Sea life centres:
Fibreglass aquarium tanks
Ketches
TV audio systems
REVIEWED
DATE OF
APPLICATION
20
10
331/3
1 Jan 2001
1 Jan 2001
1 Jan 2001
20
131/3
10
1 Jan 2001
1 Jan 2001
1 Jan 2001
Creative and performing arts activities
(90010 to 90030)
ASSET
LIFE (YEARS)
Performing dogs – see Table B Working dogs
Theatre equipment:
Accessories (theatrical – wigs, costumes etc)
REVIEWED
5
DATE OF
APPLICATION
1 Jan 2001
Health and fitness centres and gymnasia operation
(91110)
ASSET
Health and fitness centre operation assets:
Cardiovascular training machines:
Cross trainers, steppers and treadmills
Exercise bicycles (including spin bicycles,
upright and recumbent bicycles)
Rowing machines
Free weight training assets:
Barbells, dumbbells, kettle bells, weight plates
and storage racks
Benches (including abdominal crunch,
adjustable, declined, inclined and flat benches)
Resistance training machines (including abdomen,
arm, back, chest, hip, leg, shoulder and multiple
training machines)
Support assets:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
4
4
*
*
1 Jul 2012
1 Jul 2012
5
*
1 Jul 2012
6
*
1 Jul 2012
8
*
1 Jul 2012
8
*
1 Jul 2012
Page 251 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Health and fitness centres and gymnasia operation
(91110)
ASSET
LIFE (YEARS)
REVIEWED
4
*
DATE OF
APPLICATION
1 Jul 2012
5
8
5
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
Audio visual entertainment assets (including
amplifiers, audio speakers, digital disc players
and television sets)
Fans (including wall mounted)
Lockers
Platform scales
Sports and physical recreation clubs n.e.c.
(91129)
ASSET
LIFE (YEARS)
Racing cars
REVIEWED
2
DATE OF
APPLICATION
1 Jan 2001
Squash and tennis court operation
(91131)
ASSET
LIFE (YEARS)
Tennis court surfaces:
Bitumen
Plexipave
Synthetic lawn
REVIEWED
20
20
10
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
1 Jan 2001
Sports and physical recreation venues, grounds and facilities operations n.e.c.
(91139)
ASSET
Bowling centres (plant and equipment):
Bowling alleys (timber – including ball return tracks,
gutters, pit signals and terminals)
Bowling balls
Carpets
Masking units
Pin setters and pin spotters
Other equipment
Skating rink plant:
Fittings (open air)
General freezing plant and equipment
Hired ice skating boots
Roller skates
Surface (synthetic panels)
Ski equipment (skis, boots and stocks for hiring to public)
Ski maintenance machines
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
131/3
1 Jan 2001
5
4
10
10
131/3
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
20
131/3
5
5
10
3
131/3
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
Page 252 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Horse training (racing)
(91292)
ASSET
Arena and track maintenance assets:
Arena rakes
Others (including grader blades, smudgers, levellers
etc)
Quad bikes/All-terrain vehicles (ATVs)
Lead and companion ponies (horses)
Racehorses:
Flat racing (thoroughbred horses)
Harness racing (standardbred horses)
Jumps racing (thoroughbred horses)
Support assets:
Horse floats
Horse rugs (including turnout rugs)
Horse tack (including bits, bridles, harnesses
(hobbles), headgear, saddles etc)
Horse trucks – see Table B Motor vehicles and
trailers
Platform scales
Rubber mats
Security and monitoring assets – see Table B
Security and monitoring assets
Tack room furniture, freestanding (including lockers,
racks, seats etc)
Washing machines and dryers (used for washing
horse rugs, saddle pads etc)
Training and rehabilitation assets:
Barriers
Horses training pools
Horse training pool assets:
Cleaning assets
Filtration assets (including pumps)
Stables, portable types
Sulkies
Treadmills (including water types)
Walkers (including water walkers)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
4
10
*
*
1 Jul 2021
1 Jul 2021
5
5
*
*
1 Jul 2021
1 Jul 2021
5
7
10
*
*
*
1 Jul 2021
1 Jul 2021
1 Jul 2021
20
2
4
*
*
*
1 Jul 2021
1 Jul 2021
1 Jul 2021
7
5
*
*
1 Jul 2021
1 Jul 2021
10
*
1 Jul 2021
3
*
1 Jul 2021
15
30
*
*
1 Jul 2021
1Jul 2021
5
8
15
2
15
20
*
*
*
*
*
*
1 Jul 2021
1 Jul 2021
1 Jul 2021
1 Jul 2021
1 Jul 2021
1 Jul 2021
Amusement parks and centres operation and
amusement and other recreational activities n.e.c.
(91310 and 91390)
ASSET
Amusement machines and equipment:
Coin-operated amusement machines:
Children’s rides
Convertible video games/simulators (cabinet)
Dedicated video games/simulators
Interchangeable video game kits
Juke boxes (CD)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
51/2
31/2
1
10
*
*
*
*
*
1 Jul 2001
1 Jul 2001
1 Jul 2001
1 Jul 2001
1 Jul 2001
Page 253 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Amusement parks and centres operation and
amusement and other recreational activities n.e.c.
(91310 and 91390)
DATE OF
APPLICATION
1 Jul 2001
1 Jul 2001
1 Jul 2001
1 Jul 2001
1 Jul 2001
1 Jan 2001
ASSET
LIFE (YEARS)
REVIEWED
Photo-image machines
Pinball machines
Pool/billiard tables
Redemption games (prizes/tickets)
Table games (including air hockey, soccer etc)
Billiard tables
Rides and devices (fixed or mobile):
Chair-o-planes
Children’s indoor soft playgrounds
Children’s rides (designed for the carriage of
children less than 8 years old)
Ferris wheels
Free falls (including giant drop and tower of terror)
Inflatables (including jumping castles)
Overhead transit devices (including chair lifts
and cabin lifts)
Roller coasters:
Non-powered (including corkscrew loop,
looping coasters and mini roller coasters –
wild cat, madmouse)
Powered (including tornado)
Round rides with or without additional motions
(including merry-go-rounds)
Self-drive non-powered gravity rides (including
toboggans and bob-sleds):
Track
Vehicle
Self-drive powered rides (including dodgems
and go-karts):
Track
Vehicle
Simulators
Swinging rides (including pirate ship, spaceloop,
and rainbow)
Trains, tracked or trackless (including tractor
trains and miniature railways)
Water rides
Water slides (gravity powered)
Golf courses (miniature):
Carpets on stairways
Lighting plant, electric motors, moving parts
Lighting standards
Marina operation:
Boat cradles
Boat storage racks
Forklifts
Marina – wet berths (incorporating piling, decking
and floating pontoons)
Mooring buoys
31/2
31/2
10
51/2
51/2
40
*
*
*
*
*
15
5
15
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
25
25
5
25
*
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
25
*
1 Jan 2002
15
15
*
*
1 Jan 2002
1 Jan 2002
20
5
*
*
1 Jan 2002
1 Jan 2002
15
5
10
15
*
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
10
*
1 Jan 2002
20
20
*
*
1 Jan 2002
1 Jan 2002
Taxation Ruling TR 2022/1
3
20
40
1 Jan 2001
1 Jan 2001
1 Jan 2001
10
10
11
20
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
*
1 Jul 2002
Page 254 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Amusement parks and centres operation and
amusement and other recreational activities n.e.c.
(91310 and 91390)
ASSET
Travel lifts
Shuffle boards
Space theatre domes
Trampolines
LIFE (YEARS)
REVIEWED
15
10
331/3
10
*
DATE OF
APPLICATION
1 Jul 2002
1 Jan 2001
1 Jan 2001
1 Jan 2001
Gambling activities
(92010 to 92099)
ASSET
LIFE (YEARS)
Poker/gaming assets – see Table A Casino operations
(92010)
Totalisators:
Computer equipment
Ancillary equipment (e.g. ticket issuing machines)
REVIEWED
10
131/3
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Casino operations
(92010)
ASSET
Carpets
Count and cage assets:
Coin scales
Counterfeit detectors
Note counters/sorters/verifiers
Trolleys
Electronic table games (including keno games, poker
games, rapid games)
Entertainment assets:
Audio (including amplifiers, microphones, speakers,
processors)
Visual (including televisions, DVD players)
Gaming signage (including digital displays, jackpot
displays, LED/LCD video walls and partitions)
Gaming stools and chairs
Gaming tables (including blackjack, poker, roulette)
Poker/gaming machines
Poker/gaming machines system hardware (used for
monitoring)
Security and monitoring assets – see Table B Security
and monitoring assets
Table game equipment:
Big wheels
Card shufflers
Chippers
Chips and plaques
Dealer handset devices
Display screens
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
8
*
DATE OF
APPLICATION
1 Jul 2022
10
8
6
10
6
*
*
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
5
*
1 Jul 2022
5
5
*
*
1 Jul 2022
1 Jul 2022
5
7
6
6
*
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
7
5
5
10
5
5
*
*
*
*
*
*
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
1 Jul 2022
Page 255 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Casino operations
(92010)
ASSET
LIFE (YEARS)
REVIEWED
7
5
*
*
Roulette wheels
Shoes (electronic type)
DATE OF
APPLICATION
1 Jul 2022
1 Jul 2022
OTHER SERVICES
(94110 to 96030)
Automotive repair and maintenance
(94110 to 94199)
ASSET
Automotive and heavy vehicle repair and maintenance
assets:
Air conditioning assets:
Refrigerant leak detectors
Refrigerant management systems
Refrigerant recovery machines
Refrigerant recovery and recycling machines
Vacuum pumps
Air tools (including ratchet guns)
Automatic transmission flush and fill machines
Axle and ball joint play testers or shakers
Battery chargers
Battery testers
Brake disc and drum grinding lathes:
Fixed
Portable on-car
Brake fluid testers
Brake shoe riveters
Brake system flushers
Compressed air assets:
Air compressors:
Reciprocating
Rotary screw
Rotary vane
Air driers and dehumidifiers
Air receivers
Hose reels
Reticulation lines:
Aluminium
Copper
Polyethylene (PE)
Steel
Continuous diesel engine particulate testers
Cooling system flushers
Decelerometer brake testers
Diagnostic assets:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
3
5
5
5
5
2
5
10
5
5
*
*
*
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
5
5
5
5
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
10
10
10
10
3
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
20
15
10
5
5
7
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
Page 256 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Automotive repair and maintenance
(94110 to 94199)
ASSET
Diagnostic and roller dynamometers, performance
and emissions testers
Engine analysers
Electrical test benches
Fuel injection pump test benches
Oscilloscopes
Scan tools
Diesel engine emission testers
Drill presses
Drive-on plate brake, steering and suspension
testing machines
Drive-on shock absorber testers
Dual wheel removers
Effluent treatment systems incorporating motors,
electronic circuitry, pumps, and separators
Engine cranes
Exhaust gas analysers for petrol engines:
Computer operated
Standalone
Exhaust stands
Flywheel grinders
Hand tools
Headlight testers
Hydraulic brake hose machines
Hydraulic presses
Jacks:
Floor jacks:
Used for car and light truck repairs
Used for heavy vehicle repairs
Transmission jacks:
Used for car and light truck repairs
Used for heavy vehicle repairs
Vehicle positioning jacks
Lathes
Measuring assets:
Micrometers
Tension wrenches
Tyre pressure gauges
Noise level meters
Oil and grease delivery systems:
Bunding:
Polyethylene (PE) pallets
Rubber
Distribution lines:
Polyethylene (PE)
Rubber
Steel
Guns and pumps
Reels:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2011
5
10
5
10
5
5
15
10
*
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
8
8
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
*
1 Jul 2011
5
10
11
13
10
7
5
10
*
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
3
5
*
*
1 Jul 2011
1 Jul 2011
8
5
3
20
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
5
5
5
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
5
3
*
*
1 Jul 2011
1 Jul 2011
5
3
10
3
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
Page 257 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Automotive repair and maintenance
(94110 to 94199)
ASSET
Plastic
Steel
Tanks (including waste oil tanks)
Oil filter crushers
Parts cleaners and washers
Pipe and tube benders
Pipe and tube saws and cutters
Power steering flushing systems
Pressure washers
Sand blasters
Spring compressors
Stillages
Storage shelving
Toolbox roller cabinets
Trolleys
Truck brake imbalance testers
Tyre conveyors:
Horizontal
Vertical
Tyre fitting machines
Tyre inflation cages
Tyre inflators (automatic and manual)
Tyre spreaders
Vehicle hoists:
Used for car and light truck repairs
Used for heavy vehicle repairs
Vehicle service and inspection lane assets:
Control consoles
Data collection devices (including bar code
readers, mobile recorders and transponders)
Floor unit assets:
Axle and ball joint play testers or shakers
Roller brake testers
Shock absorber testers
Side slip testers
Speedometer tester
Suspension play detectors
Vehicle special tools
Waste oil evacuators
Welders:
Electric
Oxy-acetylene
Wheel alignment machines
Wheel balancing machines
Wheel balancing plates, flanges and finger adaptors
Wheel lifters
Wheel lifter incorporating tyre spreaders
Work platform ladders
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
3
7
20
10
7
10
10
5
4
7
5
15
10
7
10
5
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
8
5
10
3
8
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
20
*
*
1 Jul 2011
1 Jul 2011
10
5
*
*
1 Jul 2011
1 Jul 2011
10
10
10
10
10
10
5
5
*
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
10
7
5
5
5
8
10
*
*
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
Page 258 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Automotive body, paint and interior repair n.e.c.
(94129)
ASSET
Car wash and detailing assets:
Activation and entry station assets (including bay
controllers, pay station assets and bank note
change machines)
Automatic car wash assets (including rollover and
tunnel washes):
Friction washer system assets (including gantry,
rails and arches and driers)
Touch free pressure washer system assets
(including gantry, rails and arches and driers)
Car conveyor system assets (incorporating
correlators, sensors, tracks and rails)
Detailing assets:
Steam cleaners
Vacuum cleaners
Hand and self serve car wash assets:
Ceiling and wall booms
Large vehicle wash assets:
Hoists
Side brush cleaning system assets
Support assets:
Door controls and motor drive systems for rapid
roller doors (incorporating chains, controls,
motors and sensors, but excluding doors)
Plant room assets:
Air compressors
Compressors – reciprocating
Compressors – screw
Boilers
Control systems
Pumps
Water treatment assets:
Filter system assets (including reverse
osmosis)
Tanks
Vending machines
Smash repair assets:
Air compressors
Dust extraction systems:
Metal arms
Stationary vacuum dust collection units
Frame straightening assets:
Aligning benches
Chassis measuring assets:
Computerised
Manual
Hoists
Painting assets:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jul 2009
10
*
1 Jul 2009
10
*
1 Jul 2009
15
*
1 Jul 2009
10
10
*
*
1 Jul 2009
1 Jul 2009
10
*
1 Jul 2009
20
10
*
*
1 Jul 2009
1 Jul 2009
10
*
1 Jul 2009
7
10
20
10
12
*
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
*
1 Jul 2009
20
5
*
*
1 Jul 2009
1 Jul 2009
10
*
1 Jul 2009
15
5
*
*
1 Jul 2009
1 Jul 2009
15
*
1 Jul 2009
10
10
20
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
Page 259 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Automotive body, paint and interior repair n.e.c.
(94129)
ASSET
LIFE (YEARS)
REVIEWED
3
*
DATE OF
APPLICATION
1 Jul 2009
20
7
3
4
12
3
5
3
*
*
*
*
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
15
5
15
3
5
*
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
1 Jul 2009
Buffing machines
Infrared paint dryers:
Heating arches
Mobile
Sanders
Spectrophotometers
Spray bake ovens
Spray guns
Spray gun washing machines
Vacuum dust collection mobile units
Waste water filtering system assets:
Oil and water separators
Pumps
Tanks
Water pressure cleaners
Welders
Other machinery and equipment repair and maintenance
(94290)
ASSET
Agriculture, construction and mining heavy machinery
and equipment repair and maintenance assets:
Field service assets:
Assets used in field service that are not listed
under this sub-heading – use any relevant
determination listed under Workshop assets
below
Air compressors
Cranes
Cutting machines
Diagnostic assets
Lathes
Line boring machines
Milling machines
Turning machines
Trailers:
Generally (including comb trailers and tilt
trailers) – see Table B Motor vehicles and
trailers
Service trailers (incorporating built-in hoses,
built-in pumps, built-in tanks etc)
Workshop assets:
Air conditioning service assets (including
refrigerant management/charging stations,
refrigerant recovery machines, refrigerant
recovery and recycling machines and vacuum
pumps)
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
8
10
8
5
5
10
8
8
*
*
*
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
10
*
1 Jul 2015
5
*
1 Jul 2015
Page 260 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other machinery and equipment repair and maintenance
(94290)
ASSET
Air compression assets (including air dryers, air
receivers, compressors and packaged air
compression systems)
Battery chargers
Battery load testers
Bending machines:
Folders
Pipe and tube benders
Press brakes
Brake shoe riveting machines
Brake testers (including in-ground and mobile
roller brake testers)
Boring machines (including floor borers, jib
borers, horizontal and vertical boring machines)
Diagnostic, measuring and testing assets:
Generally (including co-ordinate measuring
machines, dynamometers, electrical testers,
flow meters, hardness testers, hydraulic
testers and multimeters)
Laptop diagnostic systems:
Laptops – see Table B Computers,
Laptops
Machine interface units
Tyre pressure gauges
Vehicle specific diagnostic assets
Drilling machines (including drill presses,
magnetic drills, pedestal drills and radial arm
drills)
Flange facers
Forklift attachments
Forklifts
Grinding machines (including gear grinding
machines)
Guillotine shears
Heat treatment assets (including furnaces and
quenches)
Hydraulic hose crimpers
Lathes:
CNC lathes
Manual lathes
Lifting assets:
Cranes:
Jib cranes (including column/wall
mounted, floor mounted/freestanding and
portable jib cranes)
Overhead cranes
Pick & carry cranes/yard cranes
Portable cranes generally (including
engine cranes, engine hoists, floor
cranes, mobile gantries, shop cranes etc)
Hoists
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2015
5
5
*
*
1 Jul 2015
1 Jul 2015
15
10
20
5
10
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
15
*
1 Jul 2015
10
*
1 Jul 2015
3
5
5
10
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
5
10
11
10
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
15
15
*
*
1 Jul 2015
1 Jul 2015
10
*
1 Jul 2015
10
20
*
*
1 Jul 2015
1 Jul 2015
15
*
1 Jul 2015
25
10
15
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
10
*
1 Jul 2015
Page 261 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other machinery and equipment repair and maintenance
(94290)
ASSET
Jacks (including air hydraulic jacks, hydro
pneumatic jacks, floor jacks, transmission
jacks, trolley jacks and truck jacks)
Scissor lifts
Vehicle lifters (including mobile column lifts
and post hoists)
Machining centres
Milling machines (including bed mills and
universal mills)
Oil recovery, service and treatment assets:
Collection vessels/tanks
Dangerous goods containers
Pumps
Painting assets:
Buffing machines
Paint agitators
Space heaters
Spray booths
Spray gun washing machines
Parts washing machines
Pipe cutting machines
Plasma cutters
Presses:
Hydraulic presses
Punch and shear machines
Saws (including band saws and cold cut saws)
Stands (including axle stands, engine stands
and transmission stands)
Storage assets (including racking, shelving,
safety cabinets and storage cabinets)
Surface preparation assets:
Abrasive blasting assets:
Abrasive blasting machines
(incorporating blasting pots, hoses,
nozzles, valves etc)
Abrasive recovery/recycling machines
and associated equipment (including
storage hoppers)
Blast booths/chambers
Dust collection and ventilation systems
Pressure cleaners/washers
Toolboxes and toolbox roller cabinets
Tooling:
Moulds
Press brake dies
Tooling for lathes, machining centres, milling
machines and other machine tools
Vehicle specific specialised tooling
Workholding devices (including jigs and
fixtures)
Tools:
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
5
*
DATE OF
APPLICATION
1 Jul 2015
15
20
*
*
1 Jul 2015
1 Jul 2015
10
10
*
*
1 Jul 2015
1 Jul 2015
20
15
5
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
3
3
10
15
5
7
10
10
*
*
*
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
10
15
10
10
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
10
*
1 Jul 2015
10
*
1 Jul 2015
12
*
1 Jul 2015
12
12
4
7
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
7
10
7
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
5
7
*
*
1 Jul 2015
1 Jul 2015
Page 262 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Other machinery and equipment repair and maintenance
(94290)
LIFE (YEARS)
REVIEWED
10
3
*
*
DATE OF
APPLICATION
1 Jul 2015
1 Jul 2015
5
5
5
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
10
*
1 Jul 2015
10
*
1 Jul 2015
10
5
15
10
10
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
10
*
1 Jul 2015
10
*
1 Jul 2015
3
5
*
*
1 Jul 2015
1 Jul 2015
5
5
7
5
5
10
15
*
*
*
*
*
*
*
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jul 2010
10
*
1 Jul 2010
5
*
1 Jul 2010
10
10
10
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
7
*
1 Jul 2010
ASSET
Hand tools (manually operated)
Hand held power tools (air, battery and
electric)
Power packs
Torque/tension wrenches
Torque wrench pumps (pneumatic and
electric driven)
Trolleys (including powered and electrodrive
trolleys)
Turning machines
Waste water recovery and treatment assets:
Grease traps
Pumps
Tanks and separators
Waterjet cutting machines
Weight scales (corner weight)
Welding assets:
Welders (including ARC, MIG, TIG, multi
process and oxy-acetylene welders/cutters)
Weld tables and positioners (including rotary
tables)
Welding helmets incorporating respirators
Wire feeders
Wheel service assets:
Bead breaker kits
Tyre changers
Wheel aligners
Wheel balancers
Wheel handlers and lifters
Wheel play detectors
Work benches and tables
Hairdressing and beauty services
(95110)
ASSET
Beauty industry assets:
Electrical treatment assets:
Faradic, galvanic, high frequency and multi
function units
Light therapy units (including intense pulse light
(IPL) systems)
Micro dermabrasion units
Hydrotherapy assets:
Spa capsules
Vichy shower units
Wet tables
Massage and treatments beds:
Dry hydrotherapy (including flotation)
Taxation Ruling TR 2022/1
Page 263 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Hairdressing and beauty services
(95110)
ASSET
LIFE (YEARS)
REVIEWED
7
10
10
*
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
1 Jul 2010
5
*
1 Jul 2010
15
5
*
*
1 Jul 2010
1 Jul 2010
10
*
1 Jul 2010
10
10
15
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
*
1 Jul 2010
10
*
1 Jul 2010
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
10
*
*
1 Jul 2020
1 Jul 2020
7
20
10
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
10
5
*
*
1 Jul 2020
1 Jul 2020
15
13
*
*
1 Jul 2020
1 Jul 2020
7
20
15
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
15
15
*
*
1 Jul 2020
1 Jul 2020
20
*
1 Jul 2020
Electronic
Non electronic (including folding)
Reception furniture, freestanding (including lobby
chairs, desks, lounges, sofas and tables)
Sterilisation processing assets (including autoclaves
and hot towel cabinets)
Hairdressing industry assets:
Barber chairs
Coffee making machines (including espresso and
drip filter type)
Cutting chairs (including styling chairs and cutting
stools)
Cutting and styling workstations, freestanding
Display shelving, freestanding
Hairdryers and heat accelerator machines
(excluding hand held)
Reception furniture (including lobby chairs, desks,
lounges, sofas and tables)
Shampoo units and wash lounges, freestanding
Funeral, crematorium and cemetery services
(95200)
ASSET
Cemetery assets:
Casket lowering devices
Mini excavators and skid steer loaders
Crematorium assets:
Ash processors/granulators
Cremators
Dust collection assets
Funeral assets:
Bench seating
Broadcasting equipment (including audio visual
devices and streaming equipment)
Church trolleys/trucks
Coffin racks
Engravers:
Electronic/laser cutters
Manual
Lecterns
Scissor lift tables – see Table B Loading bay assets
General assets:
Funeral coaches/hearses
Mortuary cots/stretchers
Refrigeration assets:
Cool rooms – see Table B Refrigeration assets
Refrigeration racks
Scales:
Taxation Ruling TR 2022/1
Page 264 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Funeral, crematorium and cemetery services
(95200)
ASSET
LIFE (YEARS)
REVIEWED
5
*
DATE OF
APPLICATION
1 Jul 2020
10
15
15
*
*
*
1 Jul 2020
1 Jul 2020
1 Jul 2020
10
10
*
*
1 Jul 2020
1 Jul 2020
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
*
1 Jul 2010
5
*
1 Jul 2010
5
*
1 Jul 2010
3
*
1 Jul 2010
5
*
1 Jul 2010
10
*
1 Jul 2010
3
5
*
*
1 Jul 2010
1 Jul 2010
12
*
1 Jul 2011
17
*
1 Jul 2011
12
*
1 Jul 2011
12
15
*
*
1 Jul 2011
1 Jul 2011
13
*
1 Jul 2011
10
*
1 Jul 2011
Animal scales
Platform scales – see Table B
Transfer vehicles (including fitouts) – see Table B
Motor vehicles and trailers – Generally
Mortuary assets:
Embalming machines
Embalming/morgue tables
Floor coverings – linoleum and vinyl (removable
without damage)
Hoists and lifting machines
Hydro-aspirators
Laundry and dry cleaning services
(95310)
ASSET
Carpet, upholstery and rug cleaning services assets:
Air purifiers, deodorising and mould remediation
assets (including air filtering machines, air
scrubbers and ozone generators)
Carpet cleaning assets, portable (including rotary
scrubbers and encapsulation machines)
Drying and restoration assets (including air movers
and dehumidifiers)
Extractors for carpet and upholstery cleaning:
Spot extractors (including portable handheld and
brief case size extractors for stain removal)
Others (including walk behind and self-contained
carpet extractors)
Truck or van mounted
Vacuum cleaners:
Backpack and pull along machines
Other portable cleaners (including upright
machines)
Dry cleaning and laundry assets:
Dry cleaning machines
Washers:
Continuous batch washer systems (including
washers, moisture extraction units and dryers)
Extractors, standalone
Drying assets:
Tumble dryers, standalone
Tunnel dryers and garment finishers (including
steam cabinets)
Finishing assets:
Flatwork processing assets (including automatic
pickers, feeders, folders and stackers)
Garment finishers (including collar and cuff presses,
form finishers, pant toppers and puff irons)
Taxation Ruling TR 2022/1
Page 265 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Laundry and dry cleaning services
(95310)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
20
17
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
10
10
12
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
15
*
*
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
20
20
10
20
20
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
15
*
*
1 Jul 2011
1 Jul 2011
10
20
7
5
20
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
15
8
7
5
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
10
15
10
6
7
5
*
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
Presses (including flat, utility and scissor legger
presses):
Air operated, semi automatic
Manual
Roller ironers
Support assets:
Air vacuum units, standalone
Control systems
Heat seal machines for labelling laundry items
Hot water systems
Ironing and spotting boards and tables:
Vacuum operated
Non vacuum operated
Laundry handling assets:
Conveyors and garment sorting and storage
systems
Hoppers
Monorail and bag loading systems
Tipplers
Pipes
Soap dispenser machines
Trolleys and bins:
Generally
Stainless steel
Waste water treatment and recycling system assets:
Filters (including carbon and sand)
Lint shakers (including circular vibratory screens)
Ozone generators and UV sterilisers
Pumps
Tanks
Photographic film processing
(95320)
ASSET
Binding assets:
Binders
Building-in machines
Casemakers
Casing-in machines
Comb binders (including ring wire binders and spiral
binders)
Cutting machines (guillotines)
Die cutting machines
Folding machines
Glue binders
Hole punching machines
Sewing machines
Taxation Ruling TR 2022/1
Page 266 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Photographic film processing
(95320)
ASSET
LIFE (YEARS)
REVIEWED
Stich liners
Finishing assets:
Laminators:
Cold
Heat assisted
Vacuum press
UV coaters
Framing assets:
Automatic measuring stops
Board and glass wall cutters
Dust extractors
Mat cutters
Mitre guillotines
Mitre saws
Trimmers
Underpinners
Vinyl cutters
Printing assets:
Colour matching booths
Digital minilabs:
Dry:
Commercial
Compact
Wet
Digital presses
Film processers
Heat presses:
Automatic, manual, mug and multipurpose
Large format flatbed
ID card printers
Kiosks
Large format flatbed digital printers
Laser cutters (incorporating laser printing):
Desktop
Floor mounted
Photo calibration monitors
Photo scanners (including photo and film scanners)
Roll to roll printers
Textile printers (including direct to fabric printers
and direct to garment printers)
Wide format printers:
Dye sublimation (including desktop)
Solvent
Specialist photo
5
*
DATE OF
APPLICATION
1 Jul 2017
10
7
23
7
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
10
12
10
10
25
10
15
15
5
*
*
*
*
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
10
*
1 Jul 2017
5
3
10
5
10
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
4
6
10
5
5
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
3
7
8
9
15
5
*
*
*
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
1 Jul 2017
5
4
6
*
*
*
1 Jul 2017
1 Jul 2017
1 Jul 2017
Taxation Ruling TR 2022/1
Page 267 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Parking services
(95330)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Car park operation assets – see Table B Car park
assets
Taxation Ruling TR 2022/1
Page 268 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
Schedule
Table B as at 1 July 2022
Effective lives (Asset categories)
Table B provides a list of assets generally. It should only be used if you could not find the asset under the
relevant industry category in Table A.
If a particular asset is not listed in either Table A or B, it means the Commissioner has not made a
determination of its effective life. You will need to work out its effective life yourself (see section 40-105
and Appendix 1, Working out your own effective life – paragraphs 47 to 50 of this Ruling).
A
ASSET
Accommodation units in caravan/tourist parks being
articles, not fixtures, and used for a specified purpose46:
Relocatable homes and tourist park cabins
constructed with chassis
Other accommodation units (e.g. manufactured
homes)
Additive manufacturing printers (including 3D printers)
Advertising signs:
Billboard assets:
Billboard lighting:
HID/Metal halide lighting systems
LED lighting systems (including solar
powered LED lighting systems)
Solar power generating assets – see
Table B Solar photovoltaic electricity
generation system assets
Billboard steel structures (incorporating
electrical systems, footings, scaffolding and
walking platforms and steel frame sign panels)
Computer hardware – see Table B Computers
Digital LED screens
Electronic message centre (EMC) units
Mobile billboard assets:
Digital LED screens
Mobile billboard trucks and trailers – see
Table B Motor vehicles and trailers
Floor mounted internal advertising panels (used in
airports and shopping centres etc)
Kiosks and other external standalone advertising
panel structures
LED advertising screens (used in office tower
foyers etc)
46
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2015
30
*
1 Jul 2015
3
*
1 Jul 2016
5
10
*
*
1 Jul 2015
1 Jul 2015
20
*
1 Jul 2015
6
3
*
*
1 Jul 2015
1 Jul 2015
4
*
1 Jul 2015
7
*
1 Jul 2015
15
*
1 Jul 2015
5
*
1 Jul 2015
A specified purpose is a taxable purpose, the purpose of producing exempt income or non-assessable non-exempt
income, or the purpose of conducting R&D activities (assuming that this is reasonably likely).
Taxation Ruling TR 2022/1
Page 269 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
A
ASSET
Wall mounted advertising panels (used in
airports, rail concourses and platforms, shopping
centres etc):
Digital LED advertising panels
Static advertising panels
Air compression assets:
Air compression assets generally (including air
compressors, air dryers and air receivers)
Air compressors (portable):
Compressors – reciprocating
Compressors – rotary screw
Air-conditioning assets (excluding pipes, duct work and
vents):
Air handling units
Cooling towers
Condensing sets
Chillers:
Absorption
Centrifugal
Volumetrics (including reciprocating, rotary,
screw, scroll):
Air-cooled
Water-cooled
Damper motors (including variable air volume box
controllers)
Fan coil units (connected to a condensing set)
Humidifiers (steam generator)
Mini split systems up to 20KW (including ceiling,
floor and high wall split systems)
Packaged air conditioning units
Pumps
Room units
Aircraft:
Aeroplanes:
General use47
Used predominantly for agricultural spraying or
agricultural dusting48
Helicopters:
General use49
Used predominantly for mustering, agricultural
spraying or agricultural dusting50
Airless sprayers (used in painting, epoxy and
polyurethane coating, priming etc):
Electrically and petrol-driven units
Pneumatically-driven units
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
10
*
*
1 Jul 2015
1 Jul 2015
15
*
1 Jul 2014
7
10
*
*
1 Jul 2014
1 Jul 2014
20
15
15
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
25
20
*
*
1 Jul 2003
1 Jul 2003
15
20
10
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
15
10
10
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
15
20
10
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
20
10
*#
*#
1 Jul 2002
1 Jul 2002
20
10
*#
*#
1 Jul 2002
1 Jul 2002
7
15
*
*
1 Jul 2013
1 Jul 2013
47
A capped effective life of 10 years is available – see subsection 40-102(4).
A capped effective life of 8 years is available – see subsection 40-102(4).
49
A capped effective life of 10 years is available – see subsection 40-102(4).
50
A capped effective life of 8 years is available – see subsection 40-102(4).
48
Taxation Ruling TR 2022/1
Page 270 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
A
ASSET
LIFE (YEARS)
REVIEWED
Artworks qualifying as depreciating assets (restricted to
works of art and reproductions of artwork that are
tangible in nature, such as paintings, sculptures,
drawings, engravings and photographs, that are
displayed in open viewing areas in premises used for
taxable purposes including reception areas, waiting
rooms and foyers)
Automated external defibrillators (AEDs)
Automatic teller machines (ATMs)
100
*
DATE OF
APPLICATION
1 Jul 2013
8
7
*
*
1 Jul 2020
1 Jul 2019
LIFE (YEARS)
REVIEWED
10
10
20
*
*
*
DATE OF
APPLICATION
1 Jul 2008
1 Jul 2008
1 Jul 2005
7
10
*
*
1 Jul 2013
1 Jul 2013
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2016
10
*
1 Jul 2016
20
7
10
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
5
*
1 Jul 2016
7
*
1 Jul 2016
7
*
1 Jul 2016
8
*
1 Jul 2016
7
*
1 Jul 2016
10
5
*
*
1 Jul 2016
1 Jul 2019
8
*
1 Jul 2008
B
ASSET
Bending machines (bar, angle and rod)
Block and brick elevators, portable
Boilers
Boom gates:
Electromechanically operated boom gates
Hydraulically operated boom gates
C
ASSET
Car park assets:
Automatic and semi-automatic parking systems
(including platforms, stackers, turntables etc)
Automatic payment machines/stations
Barrier gates/boom gates – see Table B Boom
gates
Car park floodlighting
Car park signage
Entry and exit stations/columns (including RFID
card readers, ticket dispensing machines, ticket
readers etc)
Licence plate recognition cameras and systems
Parking guidance assets:
Automatic vehicle counter systems
(incorporating counter modules and signage)
Parking guidance systems (incorporating
controllers, detectors, dynamic signage, lighting
etc)
Pay and display machines/Pay and go machines
Security and monitoring assets:
Generally (including CCTV systems) – see Table
B Security and monitoring assets
Intercommunication (intercom) system assets
Two-way radios – see Table B Two-way radios
Ceiling fans
Cleaning carts and trolleys
Compaction assets:
Compactors – flat plate
Taxation Ruling TR 2022/1
Page 271 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
C
ASSET
LIFE (YEARS)
REVIEWED
Compactors – vertical rammer
Computers and computer equipment:
Computers and computer equipment (not specified
elsewhere below)
Computer monitors
Desktop computers (including personal computers)
Mainframe computers
Mobile/portable computers (including laptops,
tablets)
Network equipment (including hubs, modems
routers, switches, etc)
Raised floors
Servers
Concrete truck mixers (incorporating barrel, chutes,
frame and hydraulic pumps)
Concreting assets:
Brick and paving saws
Concrete demolition saws
Concrete kibble buckets
Concrete mixers
Concrete surface preparation assets (including floor
grinders, planers and scarifers)
Concrete trowels:
Walk behind
Ride on
Concrete vibrating screeders
Concrete vibrators:
Brushcutter style
Drive units
Flexible shaft pumps
Vibrating shafts
Concrete wheeled saws
Control systems and control system assets (including
control cabinets and panels, instruments,
programmable logic controllers (PLCs), sensors,
switchgear telemetry and variable speed drives VSDs))
Cranes (gantry and overhead)
Curtains and drapes
6
*
DATE OF
APPLICATION
1 Jul 2008
4
*
1 Jul 2016
4
4
5
2
*
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
1 Jul 2016
5
*
1 Jul 2016
25
4
5
*
*
*
1 Jul 2017
1 Jul 2016
1 Jul 2014
5
3
15
4
5
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
5
7
5
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
5
6
6
3
6
10
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2015
25
6
*
*
1 Jul 2014
1 Jul 2004
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
4
*
*
1 Jul 2015
1 Jul 2015
3
15
*
*
1 Jul 2015
1 Jul 2005
9
*
1 Jul 2002
D
ASSET
Digital cameras:
Camera lenses
Medium format single lens reflex (SLR) system
(including camera bodies and digital backs)
Others
Door controls and motor drive systems for automatic
sliding doors (incorporating chains, controls, motors
and sensors, but excluding doors)
Dozers/front end loaders
Taxation Ruling TR 2022/1
Page 272 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
D
ASSET
Drink dispensing machines
Drones/remotely piloted aircraft – see Table B
Unmanned aerial vehicles
DATE OF
APPLICATION
1 Jul 2005
LIFE (YEARS)
REVIEWED
10
*
LIFE (YEARS)
REVIEWED
4
2
*
*
DATE OF
APPLICATION
1 July 2022
1 July 2022
10
*
1 Jul 2013
10
*
1 Jul 2013
20
*
1 Jan 2003
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
20
*
*
1 Jul 2014
1 Jul 2014
6
6
*
*
1 Jul 2004
1 Jul 2004
12
*
1 Jul 2004
12
20
20
20
20
12
25
*
*
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
12
12
12
12
15
10
25
*
*
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
10
*
1 Jul 2004
E
ASSET
Electric bicycles (e-bicycles and e-bikes)
Electric scooters (e-scooters)
Employee time and attendance recorders (including
bundy clocks, time clocks etc):
Computerised time and attendance recorders
(including fingerprint and face recognition systems
and swipe card digital time clock systems)
Standalone electronic time and attendance
recorders (card based etc)
Escalators (machinery and their moving parts)
F
ASSET
Fences:
Portable electric fences
Wire mesh (demountable used for partitioning
purposes, including portable electric fences)
Fire control and alarm assets:
Alarms:
Heat
Smoke
Detection and alarm systems:
Alarm bells
Detectors:
Aspirated smoke
Heat
Manual call point (addressable type only)
Multi type
Smoke
Fire indicator panels
Gas suppression cylinders
Emergency warning and intercommunication
systems:
Master emergency control panels
Speakers
Strobe lights
Warden intercom phones
Extinguishers
Hoses and nozzles
Pumps (including diesel and electric)
Stair pressurisation assets:
AC variable speed drives (VSDs)
Taxation Ruling TR 2022/1
Page 273 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
F
ASSET
Pressurisation and extraction fans
Sensors
Floor coverings (removable without damage):
Carpets (excluding fixed carpet tiles)
Floating timber
Linoleum and vinyl
Fogging machines (insecticide, including cold foggers
and thermal foggers):
Portable
Vehicle mounted
Forklifts
Forklift battery chargers
Formwork, beams and props, steel
Foundations for plant and machinery (integral to the
operation of such plant and machinery, but not
incorporated into the plant and machinery itself)
LIFE (YEARS)
REVIEWED
25
10
*
*
DATE OF
APPLICATION
1 Jul 2004
1 Jul 2004
8
15
10
*
*
*
1 Jul 2016
1 Jul 2016
1 Jul 2016
6
10
11
11
10
40
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2002
1 Jul 2013
1 Jul 2008
1 Jul 2014
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
LIFE (YEARS)
REVIEWED
10
10
*
*
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
10
*
*
1 Jul 2013
1 Jul 2013
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
*
1 Jul 2014
10
*
1 Jul 2014
10
*
1 Jul 2014
7
*
1 Jul 2015
G
ASSET
Generators – see Table B Power supply assets
H
ASSET
Hand dryers (electrical)
Hand tools (manually operated)
DATE OF
APPLICATION
1 Jul 2013
1 Jul 2014
J
ASSET
Judges’ robes:
Ceremonial robes
Working robes
L
ASSET
Laboratory assets used in quality control, sample
checking etc:
Automated and electronically based laboratory
assets (including analysers, refractometers,
spectrometry machines etc)
Other laboratory assets (including autoclaves,
centrifuges, microscopes, ovens etc)
Laser cutting machines
Levels:
Automatic optical levels (dumpy levels)
Laser levels:
Taxation Ruling TR 2022/1
Page 274 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
L
ASSET
LIFE (YEARS)
REVIEWED
Grade laying (dial-in grade)
Laser plummets
Line and plumb/point and cross line
Pipe laying
Rotating
Tunnelling and plumbing
Libraries (professional)
Lift slab assets (incorporating spreader bars, clutches,
pulleys and cables)
Lifts (including dumbwaiters, hydraulic lifts and traction
lifts)
Light fittings and freestanding lights (excluding
hardwired light fittings)
Light shades (removable)
Lighting control systems (microprocessor based)
Loading bay assets:
Dock levellers
Pallet jacks and pallet trucks
Scissor lifts
Lockers, freestanding
6
5
4
6
6
6
10
5
*
*
*
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2015
1 Jul 2014
1 Jul 2008
30
*
1 Jan 2003
10
*
1 Jul 2016
5
5
*
*
1 Jul 2016
1 Jul 2014
20
10
15
20
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2019
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
20
5
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2005
5
2
10
*
*
*
1 Jan 2004
1 Jan 2004
1 Jul 2002
15
*#
1 Jan 2005
8
*
1 Jan 2006
8
*
1 Jul 2016
6
*
1 Jul 2016
M
ASSET
Machine tools (grinding machines, lathes, milling
machines etc):
CNC and NC based machines
Conventional or manual machines
Mini-skid steer loaders (with a carrying capacity less
than or equal to 1100 kg)
Mini-skid steer loader attachments:
Others (including auger and bucket)
Stump grinders
Motor graders
Motor vehicles and trailers:
Buses having a gross vehicle mass of more than 3.5
tonnes51
Cars (motor vehicles designed to carry a load of
less than one tonne and fewer than 9 passengers):
Generally
Hire cars52:
Cars used to provide basic service
ride-sourcing, ride-hailing or ride-sharing
services (e.g. uberX)
Generally (including cars used to provide
premium service ride-sourcing, ride-hailing or
ride-sharing services e.g. UberBLACK)
51
52
A capped effective life of 71/2 years is available – see subsection 40-102(4).
A hire car is a passenger car hired with a driver, not being a taxi.
Taxation Ruling TR 2022/1
Page 275 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
M
ASSET
LIFE (YEARS)
REVIEWED
Rental cars53
Taxis
Garbage compactor trucks – see Table A Solid
waste collection services (29110)
Light commercial vehicles designed to carry a load
of one tonne or greater and having a gross vehicle
mass of 3.5 tonnes or less54
Limousines:
Sedan limousines
Stretch limousines
Minibuses having a gross vehicle mass of 3.5
tonnes or less and designed to carry 9 or more
passengers55
Motorcycles (including courier motorcycles and
mailbox delivery motorcycles)
Scooters
Trailers having a gross vehicle mass greater than
4.5 tonnes56
Trailers having a gross vehicle mass of 4.5 tonnes
or less:
Aluminium, galvanised steel, galvanised hot
dipped steel and powder coated trailers
Mild steel trailers (painted and unpainted)
Trucks having a gross vehicle mass greater than 3.5
tonnes (excluding off highway trucks used in mining
operations) 57
Moving walks
Musical instruments and associated equipment:
Associated portable equipment (including amplifiers,
microphones, speakers, mixers and music stands)
Brass instruments (including bugles, cornets,
euphoniums, horns, sousaphones, trombones,
trumpets and tubas)
Keyboard instruments (including accordions,
concertinas, organs, pianolas and pianos):
Acoustic
Electric
Percussion instruments (including chimes, cymbals,
drums, gongs, maracas and tambourines)
Stringed instruments (including banjos, basses,
cellos, guitars, harps, mandolins, tiples, ukuleles,
violas and violins)
Woodwind instruments (including bagpipes,
bassoons, clarinets, flutes, oboes, pan pipes,
piccolos and recorders)
5
4
*
*
DATE OF
APPLICATION
1 Jul 2016
1 Jul 2015
12
*#
1 Jan 2005
6
12
12
*
*
*#
1 Jul 2016
1 Jul 2016
1 Jan 2005
7
*
1 Jul 2015
3
15
*
*#
1 Jul 2015
1 Jan 2005
10
*
1 Jul 2015
5
15
*
*#
1 Jul 2015
1 Jan 2005
20
*
1 Jan 2003
62/3
*
1 Jan 2001
10
*
1 Jan 2001
10
5
5
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
10
*
1 Jan 2001
10
*
1 Jan 2001
53
A rental car is a passenger car hired, leased or rented for short-term use without a driver.
A capped effective life of 71/2 years is available – see subsection 40-102(4).
55
A capped effective life of 71/2 years is available – see subsection 40-102(4).
56
A capped effective life of 10 years is available – see subsection 40-102(4).
57
A capped effective life of 71/2 years is available – see subsection 40-102(4).
54
Taxation Ruling TR 2022/1
Page 276 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
O
ASSET
Office furniture, freestanding:
Bookcases:
Metal
Timber
Cabinets (including credenzas, cupboards, filing,
mapping, mobile, stationery and storage type):
Metal
Timber/laminated
Chairs
Desks
Mobile storage units (compactus type)
Reception assets (including lobby chairs, desks,
lounges, sofas and tables)
Screens
Tables:
Boardroom
General
Workstations (including desks and partitions)
Office machines and equipment:
Electronic whiteboards
Enveloping machines
Facsimile machines
Letter folding and inserting machines (including
envelope inserters and letter inserters – desktop/low
volume units)
Mailing machines
Multi function machines (includes fax, copy, print
and scan functions)
Photo copying machines
Projectors (including lenses)
Shredders
Trolleys
Whiteboards
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
15
*
*
1 Jul 2005
1 Jul 2005
20
15
10
20
25
10
*
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
20
*
1 Jul 2005
20
10
20
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
6
6
5
5
*
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jul 2013
5
5
*
*
1 Jan 2001
1 Jan 2001
5
5
15
15
10
*
*
*
*
*
1 Jan 2001
1 Jul 2014
1 Jul 2005
1 Jul 2005
1 Jul 2005
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jul 2009
7
10
*
*
1 Jul 2017
1 Jul 2009
10
*
1 Jul 2009
10
*
1 Jul 2009
10
12
8
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
P
ASSET
Packaging machines:
Bagging machines (including flow wrappers, form fill
and seal machines, and roll wrapping machines)
Bag sewers
Carton erecting, packing and closing machines
(including cartoners)
Case erecting, packing and closing machines
(including casepackers)
Inspection equipment (including checkweighers,
metal detectors, counting machines etc)
Multihead and singlehead weighers
Palletisers and depalletisers
Product identification labellers (including decorating,
applicators and coding machines)
Taxation Ruling TR 2022/1
Page 277 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
P
ASSET
LIFE (YEARS)
REVIEWED
Robotic pick and place packaging machines
Wrapping machines (including pallet wrappers,
shrink wrappers, stretch wrappers and strapping
machines)
Partitions (demountable)
Plastic safety screens (including sneeze guards)
Platform scales
Plumbing fixtures and fittings (including wall and floor
tiles) provided mainly for employees and/or children of
employees of an entity carrying on a business for the
purpose of producing assessable income:
Floor and wall tiles
Generally (including basins, bidets, sinks, toilets,
urinals etc)
Tapware (including taps, mixers and shower heads
and assemblies)
Pneumatic air tube systems
Point of sale assets:
Cash registers, standalone type
Cash transfer system assets, pneumatic type
(including printer circuit board, transfer pipes and
turbines)
Generally (including barcode scanners, cash
drawers, dedicated computers, electronic funds
transfer point of sale (EFTPOS) machines,
keyboards, monitors, printers and terminals)
Weighing machines and scales (including weigh
labelling machines)
Portable structures (sheds, site office trailers, portable
toilets and washrooms etc) used for a temporary period
in offsite locations (e.g. construction sites)
Powder coating machines and systems (automatic and
manual)
Power regulation systems (PRS)
Power supply assets:
Emergency or standby:
Generator assets:
Acoustic hoods and canopies
Generators (incorporating attached engine
management and generator monitoring
instruments)
Power management units
Uninterruptible power supply (UPS) systems
Generators, portable (incorporating attached engine
management and generator monitoring
instruments):
Diesel
Petrol
Private electricity line assets (where used for a
specified purpose58):
Distribution lines:
10
10
*
*
DATE OF
APPLICATION
1 Jul 2009
1 Jul 2017
20
2
15
*
*
*
1 Jul 2005
1 July 2022
1 Jul 2014
20
20
*
*
1 Jul 2015
1 Jul 2015
15
*
1 Jul 2015
10
*
1 Jul 2013
10
10
*
*
1 Jul 2005
1 Jul 2005
6
*
1 Jul 2005
10
*
1 Jul 2005
15
*
1 Jul 2014
10
*
1 Jul 2014
5
*
1 Jul 2016
20
25
*
*
1 Jul 2005
1 Jul 2005
15
15
*
*
1 Jul 2005
1 Jul 2013
10
5
*
*
1 Jul 2008
1 Jul 2008
58
A specified purpose is a taxable purpose, the purpose of producing exempt income or non-assessable non-exempt
income, or the purpose of conducting R&D activities (assuming that this is reasonably likely).
Taxation Ruling TR 2022/1
Page 278 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
P
ASSET
Combination of overhead and underground
Overhead (incorporating poles – concrete,
wood, steel or stobie – and electrical
equipment the responsibility of the private
landholder such as conductors, cross arms
etc)
Underground (incorporating cables, fittings
and ground pad mounted transformers)
Service cables, overhead
Service cables, underground
Storage batteries
Power tools:
Chainsaws (Chain saws)
Hand tools:
Air
Battery
Electric
Jack hammers:
Air
Electric
Nail guns – air
Power transformers
Public address and paging system assets (including
amplifiers, audio speakers and microphones)
LIFE (YEARS)
REVIEWED
47½
45
*
*
DATE OF
APPLICATION
1 Jul 2014
1 Jul 2014
50
*
1 Jul 2014
40
50
15
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2013
3
*
1 Jul 2008
5
3
5
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
7
3
3
45
12
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jan 2002
1 Jul 2005
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
7
10
5
*
*
*
*
1 Jul 2021
1 Jul 2021
1 Jul 2021
1 Jul 2021
25
15
*
*
1 Jul 2019
1 Jul 2019
15
40
10
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
LIFE (YEARS)
REVIEWED
7
*
DATE OF
APPLICATION
1 Jul 2008
5
5
*
*
1 Jul 2004
1 Jul 2004
R
ASSET
Racehorses:
Flat racing (thoroughbred horses)
Harness racing (standardbred horses)
Jumps racing (thoroughbred horses)
Lead and companion ponies (horses)
Rainwater tanks:
Galvanised steel
Polyethylene
Refrigeration assets:
Compressors, condensers, evaporators etc
Insulation panels used in cool or freezer rooms
Robots (industrial)
S
ASSET
Saws, bench and mitre, portable
Security and monitoring assets:
Access control systems:
Code pads
Door controllers
Taxation Ruling TR 2022/1
Page 279 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
S
ASSET
Readers:
Proximity
Swipe card
Ballistic and blast resistant screens and barriers
(including fixed and rising types) not forming part of
the building
CCTV systems:
Cameras
Monitors
Recorders:
Digital
Time lapse
Switching units (including multiplexers)
Security systems:
Code pads
Control panels
Detectors (including glass, passive infrared and
vibration)
Global system for mobiles (GSM) units
Noise maker (including alarms and bells)
Sewing machines
Signage for business identification (including lighting for
signs) – see Table B Advertising signs
Silos:
Bulk handling:
Ancillary mechanical assets (including augers,
bucket elevators, conveyors etc)
Concrete construction
Galvanised construction
Steel construction
Solar photovoltaic electricity generation system assets
Spas used as plant in a business (incorporating
blowers, controls, filters, heaters and pumps)
Spray booths
Stacks (chimney stacks, exhaust stacks, flues etc):
Concrete stacks (including concrete reinforced
stacks)
Flare stacks
Reinforced plastic stacks
Steel stacks (steel flues)
Suitcases
Swimming pool assets:
Chlorinators
Cleaning assets
Covers (including blankets)
Filtration assets (including pumps)
Heaters:
Electric
Gas
Solar
Swimming pools (used as plant in a business):
Taxation Ruling TR 2022/1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
3
20
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2014
4
4
*
*
1 Jul 2004
1 Jul 2004
4
2
5
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
5
5
5
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
5
5
10
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2014
15
*
1 Jul 2014
50
30
40
20
17
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jul 2011
1 Jul 2014
15
*
1 Jul 2014
30
*
1 Jul 2014
25
25
20
10
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2013
12
7
8
12
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2019
1 Jul 2004
15
15
20
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
Page 280 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
S
ASSET
DATE OF
APPLICATION
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2014
1 Jul 2014
LIFE (YEARS)
REVIEWED
10
50
20
20
5
*
*
*
*
*
ASSET
LIFE (YEARS)
REVIEWED
Tarpaulins
Telephony:
Mobile phones
Telephone systems (including analogue and digital
telephone systems, PABX/PBX systems,
key/commander systems, VoIP systems and hybrid
telephone systems such as IP-PBX systems etc)
Television sets
Tractors
Trailers – see Table B Motor vehicles and trailers
Two-way radios:
Base stations
Mobile units
Portable units
Repeaters
5
*
DATE OF
APPLICATION
1 Jul 2014
3
7
*
*
1 Jul 2014
1 Jul 2015
10
12
*
*
1 Jul 2014
1 Jul 2007
6
6
3
7
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
3
2
*
*
1 Jul 2015
1 Jul 2015
LIFE (YEARS)
REVIEWED
5
20
*
*
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
15
*
*
1 Jul 2011
1 Jul 2011
Above-ground
Concrete
Fibreglass
Switchboards
Synthetic lawn surfaces
T
U
ASSET
Unmanned aerial vehicles (drones/remotely piloted
aircraft):
Fixed wing
Rotary wing
V
ASSET
Vending machines
Ventilation fans (excluding ducting, piping and vents)
DATE OF
APPLICATION
1 Jul 2001
1 Jan 2005
W
ASSET
Warehouse and distribution centre equipment and
machines:
Automated storage and retrieval machines
Balers
Battery assets for warehouse vehicles (including
pallet trucks and forklifts):
Taxation Ruling TR 2022/1
Page 281 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
W
ASSET
LIFE (YEARS)
REVIEWED
Batteries (detachable for recharging)
Battery chargers:
Forklifts
Other
Handling assets:
Battery tuggers
Racking roller beds
Transfer carts
Washers
Carts/buggies
Conveyors
Dock levellers, pallet jacks, pallet trucks and scissor
lifts – see Table B Loading bay assets
Door controls and motor drive systems
(incorporating chains, controls, motors and sensors,
but excluding doors):
External
Internal
Floor sweepers/scrubbers
Forklift attachments:
Cages
Push pull units
Inflatable dock bags/seals/shelters
Packaging machines and wrapping machines – see
Table B Packaging machines
Pallet assets:
Dispensers
Lift tables
Racks
Radio frequency terminal assets:
Barcode readers/scanners
Portable/handheld and vehicle mounted
terminal devices
Refrigeration assets – see Table B Refrigeration
assets
Roll cages
Trolleys
Voice picking assets:
Battery chargers
Headsets
Terminals (on person)
Waste compactors (used for cardboard and plastic):
Electric
Hydraulic
Waste storage and disposal bins (including crane bins,
hooklift bins, skip bins and other industrial use bins)
Weighbridges
Welders:
Diesel
Electric
Oxygen welders and cutters
5
*
DATE OF
APPLICATION
1 Jul 2011
11
10
*
*
1 Jul 2011
1 Jul 2011
10
15
10
10
15
15
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
10
10
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
10
11
10
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
10
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
5
4
*
*
1 Jul 2011
1 Jul 2011
10
10
*
*
1 Jul 2011
1 Jul 2011
4
4
4
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
20
10
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2016
20
*
1 Jul 2014
10
5
10
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2014
Taxation Ruling TR 2022/1
Page 282 of 283
Taxation Ruling
TR 2022/1
Status: not legally binding
W
ASSET
LIFE (YEARS)
REVIEWED
Window blinds
Working beasts and beasts of burden (including camels
and horses but excluding working dogs) used in a
business other than primary production
Working dogs (including certified therapy dogs used by
qualified therapists, detection dogs, guard dogs,
performing dogs, police dogs and security dogs; but
excluding assistance dogs (such as guide dogs,
hearing dogs and service dogs), pet dogs, racing dogs,
support dogs, and working dogs used in primary
production)
15
15
*
*
DATE OF
APPLICATION
1 Jul 2016
1 Jul 2014
8
*
1 Jul 2019
Taxation Ruling TR 2022/1
Page 283 of 283