Cover sheet for: TR 2014/4
Generated on: 3 July 2014, 12:03:43 PM
This cover sheet is provided for information only. It does not form part of the underlying document.
This Ruling, which applies from 1 July 2014, replaces TR 2013/4 (see paragraph 5 of this Ruling
for further details).
Cover sheet for: TR 2014/4
1
Taxation Ruling
TR 2014/4
Page status: legally binding
Page 1 of 247
Taxation Ruling
Income tax: effective life of depreciating
assets (applicable from 1 July 2014)
This Ruling, which applies from 1 July 2014, replaces TR 2013/4 (see
paragraph 5 of this Ruling for further details).
LEGALLY BINDING
SECTION:
What this Ruling is about 1
Previous Ruling
5
Ruling
6
Date of effect
13
NOT LEGALLY BINDING
SECTION:
Appendix 1:
Explanation
14
Appendix 2:
Detailed contents list
58
This publication provides you with the following level of
protection:
This publication (excluding appendixes) is a public ruling for the purposes of
the Taxation Administration Act 1953.
A public ruling is an expression of the Commissioner’s opinion about the way
in which a relevant provision applies, or would apply, to entities generally or
to a class of entities in relation to a particular scheme or a class of schemes.
If you rely on this ruling, the Commissioner must apply the law to you in the
way set out in the ruling (unless the Commissioner is satisfied that the ruling
is incorrect and disadvantages you, in which case the law may be applied to
you in a way that is more favourable for you – provided the Commissioner is
not prevented from doing so by a time limit imposed by the law). You will be
protected from having to pay any underpaid tax, penalty or interest in
respect of the matters covered by this ruling if it turns out that it does not
correctly state how the relevant provision applies to you.
Schedule:
ANZSIC categories Page 14
What this Ruling is about
Industry categories Page 18
Table A
Page 28
Table B
Page 235
1.
This Ruling discusses the methodology used by the
Commissioner of Taxation in making a determination of the effective
life of depreciating assets under section 40-100 of the Income Tax
Assessment Act 1997 (ITAA 1997). 1
2.
Determinations made by the Commissioner of the effective life
of depreciating assets apply for the purposes of provisions of
Division 40 under which the effective life of a depreciating asset is
used to work out the asset’s decline in value. 2 The effective life
determination is made having regard to the period the depreciating
asset can be used for a purpose specified in subsection 40-100(5) (a
specified purpose 3), one of which is use for a taxable purpose. To the
extent that the asset is used for a taxable purpose, a deduction may
be available under Division 40 for the depreciating asset’s decline in
value (see section 40-25).
1
All legislative references are to the ITAA 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 allocating assets to a pool or where an immediate deduction is
available.
3
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).
2
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3.
Effective life determinations made to date are consolidated in
Tables A and B in the Schedule to this Ruling.
4.
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). The explanation provided in this Ruling
of the methodology used by the Commissioner in making a
determination of effective life may assist taxpayers who choose to
make their own estimate of the effective life of a depreciating asset.
Previous Ruling
5.
This Ruling replaces Taxation Ruling TR 2013/4, which is
withdrawn from 1 July 2014. To the extent that the Commissioner’s
views in that Ruling still apply, they have been incorporated into this
Ruling.
Ruling
Effective life determination
6.
The Commissioner has made a determination of the effective
life of certain depreciating assets which takes effect from 1 July 2014.
This determination has been incorporated into Tables A and B in the
Schedule to this Ruling.
7.
The date from which an effective life determined by the
Commissioner is applicable is set out in the fourth column of
Tables A and B.
Effective life applicable
8.
If you first use a depreciating asset or have it installed ready
for use within five 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,
then the effective life that will apply is the one that was in force at the
relevant time (see section 40-95).
9.
If you do not start to use a depreciating asset or have it
installed ready for use within the five year period, then the effective
life that will apply is the one that is 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).
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How to use Tables A and B
10.
Table A is an industry category table which lists assets that
are peculiar to a particular industry or for which a particular effective
life is appropriate because of the way the asset is used in that
industry. The industry headings in Table A are drawn, where possible,
from the classification subject categories in the Australian and New
Zealand Standard Industrial Classification (ANZSIC) codes.
•
Only a participant of a listed industry can use the
Table A entries for 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.
•
If the particular asset is not listed under the relevant
industry heading in Table A, either specifically or under
a general functional group/class, then the industry
participant can use a relevant effective life shown in
Table B.
11.
Table B is an asset category table which covers assets
generally.
•
Taxpayers in industry can only use Table B entries if
the particular asset is not listed under the relevant
industry heading in Table A.
•
If the taxpayer is not using 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.
12.
If a particular asset is not listed in either Table A or B then the
Commissioner has not made a determination of its effective life and
you will need to work out its effective life yourself (see section 40-105
and Appendix 1, Working out your own effective life).
Date of effect
13.
This Ruling applies from 1 July 2014. 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
25 June 2014
Taxation Ruling
TR 2014/4
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Appendix 1 – Explanation
This Appendix 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.
Overview
14.
This Ruling is issued as part of an ongoing review of the
Commissioner’s effective life determinations.
15.
There are periodic consolidations of Tables A and B to
incorporate further effective life determinations made by the
Commissioner as a result of reviews undertaken. Industry bodies and
interested taxpayers are consulted during the course of effective life
reviews and, in some instances, reports prepared by independent
consultants are used. An independent review panel also checks each
review process to confirm the level of industry consultation was
appropriate. That panel typically comprises representatives from the
Corporate Tax Association, The Institute of Chartered Accountants in
Australia and the Australian Taxation Office.
16.
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 2014. The Table A assets which are the subject of the
new determination are assets used in the following industries and
industry activities:
•
Polymer film and sheet packaging material
manufacturing
•
Railway rolling stock manufacturing and repair services
•
Ready-mixed concrete manufacturing
•
Scientific research services, and
•
Waste remediation and materials recovery services.
17.
This determination also withdraws or amends some entries in
Tables A and B and these changes are also incorporated into the
tables.
18.
The removal of assets from Table A or B does not indicate
that the Commissioner no longer considers them to be
depreciating assets. In some cases, it has been 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 will need to work out its
effective life yourself (see section 40-105 and Appendix 1,
Working out your own effective life - paragraphs 44 to 47
below).
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How does the Commissioner determine the effective life of a
depreciating asset?
19.
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 and if relevant for the asset:
(a)
assuming it will be subject to wear and tear at a rate
that is reasonable for the Commissioner to assume
(b)
assuming it will be maintained in reasonably good
order and condition, and
(c)
having regard to the period within which it is likely to be
scrapped, sold for no more than scrap or abandoned
(see section 40-100).
20.
In determining an effective life, the Commissioner considers
the factors listed in the paragraph below. The list is not intended to be
exhaustive. For example, in determining the effective life of
horticultural plants, in addition to the listed factors issues such as
crop management techniques (crop regeneration and
topworking/reworking where trees are cut back to the stump) were
also taken into account. Where appropriate, each factor is considered
on the basis of historical information and future expectations. No one
factor is necessarily conclusive and the relative importance of each
will vary depending on the nature of the asset.
21.
The factors the Commissioner considers include:
•
physical life
•
manufacturing specifications/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
22.
An asset can be used while it continues to have a physical life,
that is until it is physically exhausted.
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23.
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 would end at the time the asset is retired.
24.
An asset’s physical life, then, can be seen as the outer limit of
its effective life and is a useful starting point for an analysis of the
factors to be considered in determining the effective life of the asset.
Manufacturing specifications/Engineering information
25.
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 a
variety of reasons including advances in technology and different
construction materials. Accordingly, an analysis of manufacturing
specifications and engineering information relevant to the new asset
is an important factor in estimating its effective life.
Use of the asset in a particular industry
26.
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 wherever possible.
Use of the asset in different industries
27.
The use of an asset in different industries is another important
factor. For example, the use of a car in the taxi industry would subject
the car to more wear and tear than the use of a car in another
industry. Accordingly, the effective life determined by the
Commissioner in each industry would be different, reflecting that
different use.
Industry standards
28.
Industry standards and regulations may dictate the time at
which a particular asset must be retired from use in an industry.
29.
There may also be industry standards and regulations which
set the level of repairs and maintenance that must be carried out.
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Repairs and maintenance
30.
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. Accordingly, an asset’s
effective life will generally be limited by the period it is economic to
maintain the asset, even though it would still be possible to continue
repairs and maintenance to keep it operational.
31.
An asset can be subject to such a level of repairs and
maintenance that the point of time arrives when it has been wholly or
substantially physically replaced. In those circumstances, the
effective life of the asset would be considered to have ended and a
new asset to have come into place.
Retention period
32.
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.
Obsolescence
33.
The Commissioner considers obsolescence when determining
the effective life of an asset.
34.
An asset may become obsolete because of commercial or
technological reasons.
35.
Commercial obsolescence may occur if, for instance, market
demand for the goods produced by the asset ceases through
consumer preference or Government regulation. It may also occur if
the raw material the asset processes becomes unavailable.
36.
Technology may advance so that another asset is better
suited for the relevant purpose for which an existing asset is used.
The point to note about technological advances, however, is that 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 has come on to the market.
37.
There are two types of obsolescence – that which can be
predicted at the time the asset is first used and that which is
unpredictable and emerges later. Unpredictable obsolescence cannot
be taken into account when making an estimate of effective life.
Predicted obsolescence would only be taken into account if it is
predicted with a high level of certainty across a majority of users.
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38.
Taxpayers faced with a 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 to adopt
the effective life determined by the Commissioner.
Scrapping or abandonment practices
39.
Once a taxpayer has scrapped or abandoned an asset, there
is a presumption 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.
40.
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
41.
Because effective life is, among other things, the period a
depreciating asset can be used for a specified purpose, it is unlikely
that an asset would be leased for a period greater than its effective
life. Consideration of this factor will, in many instances, suggest that
the effective life of an asset is no shorter than the period it is leased.
Financial analysis
42.
As with lease periods, economic or financial analysis
indicating the period over which an asset is intended for use gives
guidance that 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 in fact the asset may be used
for a specified purpose by any entity for a much longer time.
Market value
43.
The defining character of a depreciating asset is that its
market value actually falls, or is expected to fall, over time. An
analysis of the decline of market value of an asset class, therefore, is
an important factor to ensure that a determination of effective life
provides appropriate deductions for that decline in value.
Working out your own effective life
44.
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).
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45.
The Commissioner only makes determinations of the effective
life of new assets. The purchaser of a second-hand asset who
decides its second-hand condition justifies a shorter life than that
determined by the Commissioner 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.
46.
In addition, taxpayers can recalculate the effective life of a
depreciating asset if the effective life being used is no longer relevant
because of changed circumstances relating to the use of the asset
(see section 40-110). An example would be an unpredicted
obsolescence such as more or less rigorous use than anticipated.
47.
However, you do not have the choice of either working out the
effective life yourself or using an effective life determined by the
Commissioner for some assets. 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 rollover relief (see
subsection 40-345(2)).
Capped lives
48.
Where a capped life for a depreciating asset is available (see
section 40-102), the asset is marked in Table A or B with a hash (#) in
the third column.
49.
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 subsections 40-102(4) and
40-102(4A)).
50.
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.
51.
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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52.
Taxpayers will need to determine if a particular shipping vessel
they hold meets the eligibility requirements of subsections 40-102(4)
and 40-102(4A) to determine if the capped life can be applied.
Decline in value calculation
53.
The effective life shown in Table A or B is a component in the
formula under which the decline in value of the depreciating asset is
calculated (see subsections 40-70(1) and 40-72(1) for diminishing
value and 40-75(1) for prime cost).
New and reviewed effective lives
54.
Assets reviewed to date 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
55.
The terms ‘freestanding’ and ‘fixed’ are used to describe
certain residential rental property assets listed in Table A. For the
purposes of the determination of effective life of such assets, the
terms have the following meanings:
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.
56.
The terms ‘environmental control structure’ and
‘protective structure’ are used to describe certain agricultural assets
listed in Table A. For the purposes of 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
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.
57.
The terms ‘including’ and ‘incorporating’ have been used in
describing certain assets in Tables A and B:
Including – When an entry is described as ‘including’ other items,
those 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.
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Incorporating – When an entry is described as ‘incorporating’ other
items, those other items are not separate assets but are merely
components of the one single asset being described. For example,
the entry ‘Conveyor systems (incorporating structures, belts,
gearboxes and motors)’ indicates that the structure, belts, gearboxes
and motors are components of the one asset, the conveyor system.
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Appendix 2 – Detailed contents list
58.
The following is a detailed contents list for this Ruling.
Paragraph
What this Ruling is about
1
Previous Ruling
5
Ruling
6
Effective life determination
6
Effective life applicable
8
How to use Tables A and B
10
Date of effect
13
Appendix 1 – Explanation
14
Overview
14
How does the Commissioner determine the effective life
of a depreciating asset?
19
Physical life
22
Manufacturing specifications/Engineering information
25
Use of the asset in a particular industry
26
Use of the asset in different industries
27
Industry standards
28
Repairs and maintenance
30
Retention period
32
Obsolescence
33
Scrapping or abandonment practices
39
Lease periods
41
Financial analysis
42
Market value
43
Working out your own effective life
44
Capped lives
48
Decline in value calculation
53
New and reviewed effective lives
54
Important terms and definitions in Tables A and B
55
Appendix 2 – Detailed contents list
58
Schedule – ANZSIC categories
Page 14
Schedule – Industry listing
Page 18
Schedule – Table A
Page 28
Schedule – Table B
Page 235
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References
Previous draft:
Not issued as a draft
Previous Rulings/Determinations:
IT 2685; TR 2000/18; TR 2006/5;
TR 2006/15; TR 2007/3;
TR 2008/4; TR 2009/4;
TR 2010/2; TR 2011/2;
TR 2012/2; TR 2013/4
Subject references:
- capped lives
- determination of effective life
- decline in value
- depreciating assets
- effective life
- effective life determination
Legislative references:
- ITAA 1997
-
ITAA 1997
ITAA 1997
ITAA 1997
ITAA 1997
ITAA 1997
ITAA 1997
ITAA 1997
ITAA 1997
ITAA 1997
ITAA 1997
ITAA 1997
ITAA 1997
TAA 1953
Div 40
40-70(1)
40-72(1)
40-75(1)
40-95
40-100
40-100(5)
40-100(6)(b)
40-102(4)
40-102(4A)
40-105
40-110
Other references:
- Income Tax (Effective Life of
Depreciating Assets)
Amendment Determination
2014 (No. 1)
ATO references:
NO:
ISSN:
ATOlaw topic:
1-5EJ20VG
1039-0731
Income Tax ~~ Capital allowances ~~ 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
AGRICULTURE, FORESTRY AND FISHING
Agriculture
Sheep farming
Beef cattle farming
Beef cattle feedlots
Dairy cattle farming
Nursery and floriculture production
Mushroom growing
Vegetable growing (under cover)
Vegetable growing (outdoors) and sugar cane growing
Fruit growing
Coffee, olive and tree nut growing
Poultry farming for breeding, eggs and meat
Poultry hatcheries
Pig farming
Aquaculture
Forestry and logging
Fishing
MINING
Coal mining
Oil and gas extraction
Iron ore mining
Gold ore mining
Mineral sand mining
Nickel ore mining
Construction material mining
Petroleum exploration services
Mineral exploration services
MANUFACTURING
Meat processing
Poultry processing
Cured meat and smallgoods manufacturing
Dairy product manufacturing
Fruit and vegetable processing
Oil and fat manufacturing
Grain mill product manufacturing
Cereal and pasta product manufacturing
Bakery product manufacturing
Bakery product manufacturing (non-factory based)
Sugar manufacturing
Page
28
30
33
33
34
35
36
38
39
39
40
42
43
44
45
46
47
48
48
52
53
56
56
57
58
58
59
59
60
60
65
66
66
67
69
71
72
74
75
76
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Confectionery manufacturing
Prepared animal and bird feed manufacturing
Other food product manufacturing n.e.c.
Soft drink, cordial and syrup manufacturing
Beer manufacturing (except non-alcoholic beer)
Spirit manufacturing
Wine and other alcoholic beverage manufacturing
Cigarette and tobacco manufacturing
Textile, leather, clothing and footwear manufacturing
Log sawmilling and timber dressing
Plywood and veneer manufacturing
Reconstituted wood product manufacturing
Other wood product manufacturing
Pulp, paper and converted paper product manufacturing
Paper stationery manufacturing
Sanitary paper product manufacturing
Printing
Newspaper printing or publishing
Printing support services
Petroleum refining
Industrial gas manufacturing
Basic chemical and chemical product manufacturing
Human pharmaceutical and medicinal product manufacturing
Cleaning compound and toiletry preparation manufacturing
Other basic chemical product manufacturing
Polymer film and sheet packaging material manufacturing
Polymer product and rubber product manufacturing
Paint and coatings manufacturing
Glass and glass product manufacturing
Non-metallic mineral product manufacturing
Ceramic product manufacturing
Cement manufacturing
Plaster product manufacturing
Ready-mixed concrete manufacturing
Concrete product manufacturing
Iron smelting and steel manufacturing
Alumina production
Aluminium smelting
Non-ferrous metal casting
Fabricated metal product manufacturing
Steel coil roll forming, slitting, blanking and sheet metal forming
Boiler, tank and other heavy gauge metal container manufacturing
Motor vehicle manufacturing
Motor vehicle body and trailer manufacturing
Other motor vehicle parts manufacturing
Railway rolling stock manufacturing and repair services
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80
80
84
91
92
94
95
97
97
98
98
99
100
100
101
101
102
103
104
106
107
111
118
120
120
120
121
121
122
125
125
125
128
129
130
133
147
147
148
149
149
153
153
160
160
161
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Other transport equipment manufacturing n.e.c.
Photographic, optical and ophthalmic equipment manufacturing
Other professional and scientific equipment manufacturing n.e.c.
Furniture and other manufacturing
ELECTRICITY, GAS, WATER AND WASTE SERVICES
Electricity supply
Gas supply
Irrigation water providers
Water supply
Sewerage and drainage services
Solid waste collection services
Waste remediation and materials recovery services
CONSTRUCTION
Other heavy and civil engineering construction n.e.c.
WHOLESALE TRADE
Wool wholesaling
Petroleum product wholesaling
Commission-based wholesaling
RETAIL TRADE
Motor vehicle tyre or tube retailing
Fuel retailing
Food retailing
Other store-based retailing
ACCOMMODATION AND FOOD SERVICES
Accommodation
Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs (hospitality)
TRANSPORT POSTAL AND WAREHOUSING
Road transport
Tramway and light rail passenger transport services
Rail freight and passenger transport services
Water transport and support services
Scenic and sightseeing transport
Courier pick-up and delivery services
Airport operations and other air transport support services
Other transport support services n.e.c.
Other warehousing and storage services
INFORMATION MEDIA AND TELECOMMUNICATIONS
Telecommunication services
Motion picture and video activities
Motion picture exhibition
Radio broadcasting
Television broadcasting
Internet publishing and broadcasting
Library and other information services
FINANCIAL AND INSURANCE SERVICES
RENTAL, HIRING AND REAL ESTATE SERVICES
163
163
163
164
164
164
168
168
169
170
172
172
174
175
176
177
176
178
178
179
180
181
181
181
181
183
184
184
184
185
187
190
192
192
194
194
195
195
196
199
200
201
203
203
203
204
Taxation Ruling
TR 2014/4
Page status: not legally binding
Rental and hiring services (except real estate)
Residential property operators
Non-residential property operators
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES
Scientific research services
Surveying and mapping services
Veterinary services
Professional photographic services
ADMINISTRATIVE AND SUPPORT SERVICES
Building and other industrial cleaning services
Gardening services
Packaging services
EDUCATION AND TRAINING
HEALTH CARE AND SOCIAL ASSISTANCE
Hospitals
Dental services
Optometry and optical dispensing
Pathologist and other pathology
Podiatry services
Radiology and diagnostic imaging services
Specialist medical services n.e.c
Nursing home operation
ARTS AND RECREATION SERVICES
Heritage activities
Creative and performing arts activities
Health and fitness centres and gymnasia operations
Sport and recreation services
Gambling activities
OTHER SERVICES
Automotive repair and maintenance
Automotive body, paint and interior repair n.e.c.
Hairdressing and beauty services
Funeral, crematorium and cemetery services
Laundry and dry cleaning services
Photographic film processing
Page 17 of 247
204
206
210
211
211
212
213
213
214
214
214
215
216
216
216
219
219
221
221
222
223
224
224
224
224
224
225
227
227
227
230
232
232
232
234
Taxation Ruling
TR 2014/4
Page 18 of 247
Page status: not legally binding
Schedule
Industry listing – Table A
Accommodation operations (hotels, motels etc)
Acetylene manufacturing (carbide process)
Aerial cable car operation
Agriculture generally
Agriculture, forestry and fishing generally
Aircraft maintenance operation
Aircraft training operation
Airport operation
Alumina manufacturing
Alumina production
Aluminium casting
Aluminium smelting
Ammonia manufacturing
Ammonium nitrate manufacturing
Ammonium nitrate prill manufacturing
Ammonium nitrate solution manufacturing
Amusement machines
Amusement rides
Animal park operation
Aquaculture
Aquarium operation (sea life centres)
Arboriculture services
Argon manufacturing (cryogenic process)
Automotive glass product manufacturing
Automotive repair and maintenance operation
Backbone network assets (Telecommunications)
Bacon manufacturing
Bakery product manufacturing (factory based)
Bakery product manufacturing (non factory based)
Bank operation
Bar operation
Basic chemical and chemical product manufacturing
Basic oxygen steel making (BOS) - Iron smelting and steel manufacturing
Bauxite refining
Beauty industry operations
Beef cattle farming
Beef cattle feedlots
Beekeeping
Beer manufacturing (except non-alcoholic beer)
Biscuit manufacturing (factory based)
Page
181
108
190
30
28
192
192
192
147
147
148
147
111
113
113
114
225
225
224
46
224
214
108
123
227
195
66
74
75
203
183
111
139
147
232
33
34
30
92
74
Taxation Ruling
TR 2014/4
Page status: not legally binding
Biscuit manufacturing (retail operations)
Blast furnace assets (Iron smelting and steel manufacturing)
Boiler, tank and other heavy gauge metal container manufacturing
Boot polish manufacturing
Boot manufacturing
Brass casting
Bread manufacturing (factory based)
Bread manufacturing (retail operations)
Broom manufacturing
Brush manufacturing
Building cleaning services
Bulk fuel regional depot assets (excluding LPG assets)
Bulk fuel terminal assets (excluding LPG assets)
Bus manufacturing
Bus vehicle body assembly
Butcher shop operation
Cafe operation
Cake manufacturing (factory based)
Cake manufacturing (retail operations)
Calcined alumina manufacturing
Car detailing operation
Car wash operation
Carbon dioxide manufacturing
Carpet cleaning operation
Case making
Cement manufacturing
Cement tile manufacturing
Ceramic tile manufacturing (rapid fire shuttle kilns)
Cereal and pasta product manufacturing generally
Cereal food manufacturing
Chair lift operation (non-snowfield areas)
Chair lift operation (snowfield areas)
Chemical manufacturing (not listed elsewhere)
Cigarette paper cutting and folding
Clay brick manufacturing
Clay paver manufacturing
Cleaning services (industrial)
Clothes peg (plastic) manufacturing
Clothes peg (wood) manufacturing
Clothing manufacturing
Clubs (hospitality) operation
Coal mining
Coffee growing
Coffee processing
Co-generation power generation
Coin-operated amusement machines
Page 19 of 247
75
138
153
120
97
148
74
75
164
164
214
176
177
153
153
181
183
74
75
147
230
230
108
232
100
125
133
125
72
72
190
191
115
97
125
125
214
121
100
97
183
52
42
84
165
225
Taxation Ruling
TR 2014/4
Page 20 of 247
Page status: not legally binding
Coke making (Iron smelting and steel manufacturing)
Combined cycle power generation
Commercial office building assets
Commercial printing
Commercial vessels (Water transport and support services)
Concrete block manufacturing
Concrete brick manufacturing
Concrete paver manufacturing
Concrete product manufacturing
Concrete roof tile manufacturing
Concrete tile manufacturing (other than concrete roof tiles)
Confectionery manufacturing
Construction assets generally
Construction material mining
Contact lens manufacturing
Container glass manufacturing
Cordial manufacturing
Cork manufacturing
Cornice (plaster) manufacturing
Cotton growing
Cotton manufacturing
Courier pick up and delivery services
Crushing and milling assets (Mining)
Dairy cattle farming
Dairy product manufacturing
Dental services
Diagnostic imaging services
Diesel or gas engine power generation
Distribution centre operation
Dry cleaning operation
Dry ice manufacturing
Electric arc furnace steel making (EAF) - Iron smelting and steel manufacturing
Electricity distribution
Electricity generation
Electricity supply
Electricity transmission
Electronic toll collection
Ethanol manufacturing
Eucalyptus oil manufacturing
Explosive manufacturing (excluding ammonia and ammonium nitrate manufacturing)
Fabricated metal product manufacturing
Fat (edible) manufacturing
Fertiliser manufacturing (excluding ammonia and ammonium nitrate manufacturing)
Fibre cement building board manufacturing
Finishing and converted paper product manufacturing
Fishing operations
134
165
210
102
187
130
130
130
130
130
133
80
174
58
163
122
91
100
128
30
97
192
48
35
66
219
222
166
194
233
108
139
164
164
164
167
194
115
120
120
149
69
118
131
101
48
Taxation Ruling
TR 2014/4
Page status: not legally binding
Fitness centre operation
Flat or float glass manufacturing
Flock manufacturing
Flour manufacturing
Frozen appetiser manufacturing
Frozen finger food manufacturing
Frozen lasagne manufacturing
Frozen pasta product manufacturing
Frozen pizza manufacturing
Frozen potato product manufacturing
Frozen pre-prepared food manufacturing generally
Frozen pre-prepared meal manufacturing
Fruit and vegetable canning
Fruit growing
Fruit juice drink manufacturing
Fruit juice manufacturing
Fruit packing (fresh) - off farm
Fruit packing (on farm)
Fuel retailing
Funeral directing
Furniture making
Galvanising operations
Gambling activities
Gaming machines
Gardening services
Gas distribution
Gas extraction
Gas production
Gas supply
Gas transmission
Gas turbine power generation
Gelatine manufacturing
Glass and glass product manufacturing
Glass product manufacturing
Glider operations
Glue manufacturing
Gold ore mining
Grain growing
Gravel quarrying (Construction material mining)
Gymnasia operations
Hairdressing and beauty services
Hairdressing services
Hat manufacturing
Hay and forage growing
Health and fitness centre operations
Heavy vehicle repair and maintenance operation
Page 21 of 247
224
122
97
71
87
87
87
87
87
87
85
88
67
40
67
67
215
28
180
232
164
149
227
227
214
168
53
54
168
168
166
121
122
123
190
121
56
30
58
224
232
232
97
31
224
227
Taxation Ruling
TR 2014/4
Page 22 of 247
Page status: not legally binding
Helium manufacturing
Hop growing
Horticultural plants
Hospital operation
Hot air balloon operation
Hot strip mill assets (Iron smelting and steel manufacturing)
Human pharmaceutical and medicinal product manufacturing
Hydro-electric power generation
Hydrogen manufacturing
Hydrometallurgy assets (Mining)
Hydroponic growing (including cut flower growing)
Hygienic paper product manufacturing
Ice manufacturing
Industrial cleaning services
Industrial gas distribution
Industrial gas manufacturing – generally
Ink manufacturing
International telecommunications submarine cable (Telecommunications)
Internet only broadcasting
Iron ore mining
Iron smelting and steel manufacturing
Irrigation water providers
Jam manufacturing
Jewellery making
Joinery operations
Kindergarten operation
Laundry operation
Library operation
Light rail passenger transport services
Linseed oil manufacturing
Logging
LPG depot and terminal operation
Magnesium casting
Malt manufacturing
Marina operation
Materials handling assets (Mining)
Materials recovery facility (MRF) assets
Meat processing
Medical assets generally
Metal blanking (Motor vehicle manufacturing)
Metal crushing (core fragmentised)
Metal spring manufacturing
Metal stamping (Motor vehicle manufacturing)
Metal tank manufacturing
Microwave radio telecommunications
Millinery manufacturing
108
32
32
216
190
142
118
166
109
48
39
101
91
214
109
107
121
195
203
56
133
168
69
164
100
216
233
203
184
71
48
177
148
71
226
49
172
60
216
156
149
149
156
149
195
97
Taxation Ruling
TR 2014/4
Page status: not legally binding
Mineral dressing assets (Mining)
Mineral exploration services
Mineral sand mining
Miniature golf course operation
Mining generally
Mobile telecommunications assets
Monument masonry
Motion picture activities
Motion picture exhibition
Motor car engine assembly
Motor car engine manufacturing
Motor cycle manufacturing
Motor vehicle body and trailer manufacturing
Motor vehicle manufacturing
Motor vehicle manufacturing (not separately listed)
Motor vehicle tube retailing
Motor vehicle tyre retailing
Moulding machinery (wood)
Museum operation (aircraft/war museums)
Mushroom growing
Nail manufacturing
Neurology services
Newspaper printing
Nickel ore mining
Nitric acid manufacturing
Nitrogen manufacturing (cryogenic process)
Non ferrous metal casting
Nursery and floriculture production
Nursing home operation
Oil (edible) manufacturing
Oil extraction
Oil production
Oil refining
Olive growing
Olive oil processing
Optical dispensing
Optical lens grinding
Optometry services
Other heavy and civil engineering construction n.e.c.
Other motor vehicle parts manufacturing
Other store-based retailing operation
Oxygen manufacturing (cryogenic process)
Oyster farming
Packaging services
Paint and coatings manufacturing
Pasta product manufacturing
Page 23 of 247
50
59
57
226
48
195
125
196
199
158
158
163
160
153
160
179
179
100
224
38
149
223
103
58
114
108
148
36
224
69
53
55
106
42
71
219
163
219
175
160
181
108
46
215
121
73
Taxation Ruling
TR 2014/4
Page 24 of 247
Pastry manufacturing (factory based)
Pastry manufacturing (retail operations)
Pathology services
Peanut growing
Peanut processing
Pellet making (Iron smelting and steel manufacturing)
Pet food manufacturing
Petroleum exploration services
Petroleum product wholesaling
Petroleum refining
Pharmaceutical research
Photographic engraving service
Photographic film processing
Photography operations
Picture frame manufacturing
Pie manufacturing (factory based)
Pig farming
Piston ring manufacturing
Planetarium operation
Plaster product manufacturing
Plasterboard manufacturing
Plate mill assets (Iron smelting and steel manufacturing)
Plywood and veneer manufacturing
Podiatry services
Poker machines
Polymer (plastic) product manufacturing (not separately listed)
Polymer film and sheet packaging material manufacturing
Post-press (finishing) trade services
Pottery goods manufacturing
Poultry farming for breeding, eggs and meat
Poultry hatcheries
Poultry processing
Power station civil and structural works
Prefabricated concrete product manufacturing
Prepared animal and bird feed manufacturing generally
Pre-press trade services
Primary metal product casting (Iron smelting and steel manufacturing)
Printing support services
Pub operation
Pulp and paper mill operation
Pyrometallurgy assets (Mining)
Racehorses
Radio broadcasting
Radiology services
Rail freight transport services
Rail passenger transport services
Page status: not legally binding
74
75
221
30
89
137
80
59
176
106
211
234
234
213
100
74
45
160
224
128
128
143
98
221
227
121
120
104
125
43
44
66
167
132
82
105
141
104
183
100
48
226
200
222
185
185
Taxation Ruling
TR 2014/4
Page status: not legally binding
Railway rolling stock manufacturing
Railway rolling stock repair services
Ready-mixed concrete manufacturing
Reconstituted wood product manufacturing
Rendering
Rental and hiring services (except real estate)
Residential property operators
Restaurant operation
Retail trade assets generally
Rice growing
Rice milling
Road transport operation
Rod, bar structural and rail mill assets (Iron smelting and steel manufacturing)
Rope and twine manufacturing
Rubber and rubber product manufacturing
Rug cleaning operation
Salt manufacturing and refining
Salvage services (Water transport and support services)
Sand quarrying (Construction material mining)
Sanitary paper product manufacturing
Satellite communication assets (Telecommunications)
Saw making
Saw milling assets
Scenic and sightseeing transport operation
Scientific medical research
Screen printing
Sewerage and drainage services
Sheep farming
Sheet metal tank manufacturing
Shoe manufacturing
Shoe polish manufacturing
Silos used in agriculture
Sinter making (Iron smelting and steel manufacturing)
Skating rink operation
Ski lift operation
Slate works assets
Smash repair operation
Snow grooming
Snow making
Soft drink manufacturing
Solar power generation
Solid waste collection services
Spirit manufacturing
Stationery manufacturing
Steel coil blanking
Steel coil roll forming
Page 25 of 247
161
161
129
99
62
204
206
183
178
30
72
184
144
97
121
232
118
190
58
101
196
149
98
190
211
103
170
33
153
97
120
33
136
226
191
125
231
191
191
91
167
172
94
101
149
150
Taxation Ruling
TR 2014/4
Page 26 of 247
Page status: not legally binding
Steel coil roll slitting
Steel coil shear line assets
Steel railway track product manufacturing (Iron smelting and steel manufacturing)
Steel sheet metal forming
Steel strip metallic coating (Iron smelting and steel manufacturing)
Steel strip organic coating (Iron smelting and steel manufacturing)
Stock and station agent operations
Stud stock and thoroughbred horses
Sugar cane growing
Sugar milling
Sugar refining
Sulphuric acid manufacturing
Surface mobile mining machines
Surveying and mapping services
Syrup manufacturing
Takeaway food service operation
Tanning operations (leather)
Tavern operation
Tea processing
Tree nut growing
Telecommunications generally
Telecommunications – payphones
Television broadcasting
Ten pin bowling centre operation
Tennis court operation
Theatre operation (other than motion picture theatres)
Thermal power generation
Thoracic specialist services
Tin-plating mill assets (Iron smelting and steel manufacturing)
Totalisator operation
Tramway passenger transport services
Truck body manufacturing
Truck manufacturing
Umbrella manufacturing
Underground mobile mining machines
Upholstery cleaning operation
Vegetable growing (outdoors)
Vegetable growing (under cover)
Vegetable packing (fresh) - off farm
Vegetable packing - on farm
Veterinary services
Video production activities
Warehouse operation
Waste remediation and materials recovery services
Watch making
Water assets (Agriculture)
151
149
144
152
145
146
178
33
39
76
78
118
50
212
91
183
97
183
90
42
196
196
201
226
227
224
167
223
146
227
184
153
153
164
51
232
39
39
215
28
213
196
194
172
163
29
Taxation Ruling
TR 2014/4
Page status: not legally binding
Water supply
Water transport and support services
Weaving machinery (silk and cotton)
Wind power generation
Wine manufacturing
Wood working assets
Wool dumping machinery
Wool scouring machinery
Wool wholesaling
Woollen manufacturers’ machinery
Page 27 of 247
169
187
97
167
95
100
97
97
176
97
Taxation Ruling
TR 2014/4
Page 28 of 247
Page status: not legally binding
Schedule
Table A as at 1 July 2014
Effective lives (Industry Categories)
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 (eg a line of fencing forming a side of a
boundary or paddock) not being in the nature of a
repair:
General (incorporating anchor assemblies,
intermediate posts, rails, wires, wire mesh and
droppers)
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
Processors (including pulpers)
Fermentation tanks
Hullers
Washers/separators
General assets:
Bin tippers
Conveyors (including elevators)
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
10
12
10
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
10
*
*
1 Jul 2008
1 Jul 2008
Taxation Ruling
TR 2014/4
Page status: not legally binding
ASSET
Drying tunnels
Fungicide units
Receival hoppers (including water dumps)
Tables (including packing and sorting tables)
Washing assets (including brush and barrel
washer)
Waxing assets
Graders:
Electronic
Mechanical
Optical
Labelling assets:
Labelling applicators (including in line labellers)
Labelling guns
Olive oil processing assets
Tree nut assets:
De-husking units
Drying silos
Trommels
Packing assets (including bagging and wrapping
machines)
Scales (excluding platform scales)
Livestock grids
Motorcycles used in primary production activities
Post driver/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)
4
Tractors
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 pipes
Drippers, micro sprays and mini sprinklers
Control systems
Filtration systems
Pumps
Variable speed drives
Irrigation earth channels
4
2
Page 29 of 247
LIFE (YEARS)
REVIEWED
15
12
15
15
10
*
*
*
*
*
DATE OF
APPLICATION
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
15
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
8
20
15
10
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
5
40
5
10
20
*
*
*
*
*
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
15
40
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
A capped effective life of 6 /3 years is available – see subsection 40-102(5)
Taxation Ruling
TR 2014/4
Page 30 of 247
Page status: not legally binding
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
REVIEWED
DATE OF
APPLICATION
Irrigators (including centre pivot, lateral and
travelling gun):
Fresh water
Effluent
Pumps:
Bore pumps, effluent and manure pumps
Other
Water mains:
Aluminium
Galvanised steel
Polyethylene
PVC
Water tanks:
Concrete
Galvanised steel
Polyethylene
Water troughs:
Concrete
Galvanised steel
Polyethylene
Windmills
Water pressure cleaners
Agriculture
(01110 to 01990)
ASSET
Bee farming plant:
Beehives
Processing plant
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
LIFE (YEARS)
1
13 /3
20
20
1 Jan 2001
1 Jan 2001
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 31 of 247
Agriculture
(01110 to 01990)
ASSET
LIFE (YEARS)
REVIEWED
5
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
7
10
10
2
6 /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
10
*
1 Jan 2007
Combine harvesters
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) (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
Tillage assets:
Generally
Harrows
Laser controlled scraping assets:
Transmitters
Buckets
Rippers
Harvester/sweeper
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:
Big square bale stackers
5
2
A capped effective life of 6 /3 years is available for harvesters listed in this sub-category (assets maked with #) –
see subsection 40-102(5)
Taxation Ruling
TR 2014/4
Page 32 of 247
Page status: not legally binding
Agriculture
(01110 to 01990)
ASSET
Generally (including accumulators and bale
carriers)
Windrowers:
Self-propelled:
Attachments
Prime movers
Trailed
Hop growers’ plant:
Hop picking machines
Kilns
Horse stalls (Breeze way, Shed row)
Horticultural plants:
Citrus:
Grapefruit
Lemon
Limes
Mandarin
Orange
Grapevines, dried
Grapevines, table
Grapevines, wine
Nuts:
Almond
Cashew
Chestnut
Hazelnut
Jojoba
Macadamia
Pecan
Pistachio
Walnut
Pome:
Apple
Pear
Stone Fruit:
Apricots
Cherries
Nectarine
Olives
Peach
Plum
Prune
Tropical:
Avocado
Mango
Levee banks and revetments
Pea-viners, pea cleaners, vine and straw conveyors
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jan 2007
8
12
8
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1
13 /3
20
1
33 /3
1 Jan 2001
1 Jan 2001
1 Jan 2001
30
20
20
25
30
15
15
20
*
*
*
*
*
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
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
20
30
40
10
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 33 of 247
Agriculture
(01110 to 01990)
ASSET
LIFE (YEARS)
Silos:
Ancillary equipment
Grain (metal)
Stud stock and thoroughbred horses
Trellis
20
30
10
20
REVIEWED
*
DATE OF
APPLICATION
1 Jan 2001
1 Jul 2001
1 Jan 2001
1 Jan 2001
Sheep farming
(01410)
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 wool fibre fineness, laser
type
Instruments for measuring backfat or eye muscle or
detecting pregnancy, ultrasound type (incorporating
probe and monitor)
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 type
Portable type
Woolshed assets:
Grinding machine for sharpening cutters
Shearing machines
Shearing or crutching handpieces
Wool bale movers
Wool presses
Woolsheds and shearing sheds
Wool tables, steel type
10
*
DATE OF
APPLICATION
1 Jan 2007
10
*
1 Jan 2007
5
15
*
*
1 Jan 2007
1 Jan 2007
10
10
*
*
1 Jan 2007
1 Jan 2007
5
*
1 Jan 2007
15
*
1 Jan 2007
10
*
1 Jan 2007
40
25
*
*
1 Jan 2007
1 Jan 2007
30
30
10
10
20
50
20
*
*
*
*
*
*
*
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
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
Beef cattle farming
(01420)
ASSET
Cattle handling assets:
Calf cradles
Cattle crushes (hydraulic and manual)
NLIS and other readers
Taxation Ruling
TR 2014/4
Page 34 of 247
Page status: not legally binding
Beef cattle farming
(01420)
ASSET
LIFE (YEARS)
REVIEWED
5
*
DATE OF
APPLICATION
1 Jan 2007
30
20
15
*
*
*
1 Jan 2007
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
*
*
1 Jan 2007
1 Jan 2007
20
20
5
5
*
*
*
*
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
Scales, weigh indicators and loading bars
Cattle yards including races and coolers (steel and
timber):
Permanent type
Portable type
Feed bins including hay racks
Feed handling assets:
Bale feeders
Feed mixers
Silage and feedout wagons
Loading ramps
Manure and fertilizer 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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 35 of 247
Beef cattle feedlots
(01430)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
50
15
12
25
7
5
*
*
*
*
*
*
1 Jan 2007
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
Tempering silos:
Glass fused to steel
Stainless steel
Galvanised steel
Receival pits and hoppers
Roughage processing assets (including tub rinders)
Sampling and testing assets
Silos and bins used for storing dry grain:
Concrete
Steel
Tank storages for liquid feed supplements
Loading ramps
Manure composting and screening machines
Dairy cattle farming
(01600)
ASSET
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
Cattle laneways
Cattle yards (including loading ramps)
Dairy milking sheds
Dairy yards and races
Teat spraying systems:
Automatic
Manual
Clean up assets:
High pressure pumps and hoses
Hot water services
Milk line washing systems:
Automatic
Manual
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2007
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 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
7
10
*
*
1 Jul 2007
1 Jul 2007
10
10
*
*
1 Jul 2007
1 Jul 2007
10
10
*
*
1 Jul 2007
1 Jul 2007
Taxation Ruling
TR 2014/4
Page 36 of 247
Page status: not legally binding
Dairy cattle farming
(01600)
ASSET
Feed milling and handling assets:
Augers
Conveyors and elevators
Feed pads and bunkers
Feeding systems:
Automatic
Manual
Feed mixers
Grain mills (including roller mills, disc mills and
hammer mills)
Manure spreaders
Silage pits
Silage wagons
Silos (steel)
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
15
30
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
12
15
7
15
*
*
*
*
1 Jul 2007
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 2007
1 Jul 2007
10
*
1 Jul 2007
25
15
15
10
*
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jul 2006
20
10
10
10
10
8
*
*
*
*
*
*
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 37 of 247
Nursery and floriculture production
(01110 to 01150)
ASSET
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
Refrigeration generally
Trailers
Trolleys
Weed mats
Harvesting assets:
Bed lifters and diggers
6
Tree spades
Packaging assets:
Deleafers
Bunching and bundling machines
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)
6
2
LIFE (YEARS)
REVIEWED
5
10
*
*
DATE OF
APPLICATION
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
10
15
15
5
*
*
*
*
*
1 Jul 2006
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
A capped effective life of 6 /3 years is available – see subsection 40-102(5)
Taxation Ruling
TR 2014/4
Page 38 of 247
Page status: not legally binding
Nursery and floriculture production
(01110 to 01150)
ASSET
LIFE (YEARS)
REVIEWED
10
10
25
10
10
10
10
10
10
15
10
*
*
*
*
*
*
*
*
*
*
*#
DATE OF
APPLICATION
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
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
7
mounted harvesters)
Turf rollers
Turf seeders
Turf vacuums
Mushroom growing
(01210)
ASSET
LIFE (YEARS)
REVIEWED
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 material
Trays:
Wood
Mushroom graders
Sheds
Slicing machines
Spawning machines (including supplement machines)
Trolleys
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
7
2
A capped effective life of 6 /3 years is available – see subsection 40-102(5)
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 39 of 247
Mushroom growing
(01210)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
15
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
Tunnels/Rooms, (incorporating doors, floors, drains,
frames, insulation, lighting, roofs, and walls):
Peak heat and spawn running
Growing
Vacuum coolers
Weighing machines
Vegetable gowing (under cover)
(01220)
ASSET
Hydroponic growing assets (including cut flower
growing):
Hanging gutters
Troughs
Hydroponics growers may use the effective life
for relevant assets shown in Nursery and
Floriculture Production (01110 to 01150)
Vegetable growing (outdoors) and sugar cane growing
(01230 and 01510)
ASSET
Chemical spraying assets:
Generally
Self-propelled
Fertilizer spreaders:
Generally
Spinner
General assets:
Bins:
Plastic
Timber
Mulch layers
Mulch lifters
Mulchers
Rakes (eg cane trash rake)
Slashers
Harvesting assets:
Cane haul out bins
Harvesters (including cane, carrot, onion, potato and
8
tomato)
Harvesting aids (incorporating trailer and conveyor
belts)
8
2
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
A capped effective life of 6 /3 years is available – see subsection 40-102(5)
Taxation Ruling
TR 2014/4
Page 40 of 247
Page status: not legally binding
Vegetable growing (outdoors) and sugar cane growing
(01230 and 01510)
ASSET
LIFE (YEARS)
REVIEWED
10
15
10
*#
*
*#
DATE OF
APPLICATION
1 Jul 2007
1 Jul 2007
1 Jul 2007
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
8
6
8
10
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
*
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
9
Onion lifters
Trailers
Windrowers (including potato diggers, onion and
10
potato windrowers)
Planting assets:
Billet planters
Potato cutters
Potato planters
Precision seeders
Transplanters:
Automated
Manual
Tillage assets:
Generally
PTO operated (including rotary hoes and power
harrows)
Trellising assets:
Stake drivers
Stake pullers
Trellising (incorporating stakes and wire)
Wire winders
Fruit growing
(01310 to 01360 and 01390)
ASSET
Cleaning and mulching assets:
Mowers (including zero turn and ride on)
Mulchers
Slashers
Sweeper attachments
Crop protection assets:
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:
9
2
A capped effective life of 6 /3 years is available – see subsection 40-102(5)
10
2
A capped effective life of 6 /3 years is available – see subsection 40-102(5)
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 41 of 247
Fruit growing
(01310 to 01360 and 01390)
ASSET
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)
Elevated work platforms
Frost fans
Mulch layers
Mulch lifters
Orchard ladders
Post driver/hole diggers
Refractometers
Water pressure cleaners
Harvesting assets:
11
Grape harvesters
Harvest aids
Picking bags
Picking platforms
Picking trolleys
Trailers (including grape chaser bins)
12
Tree shakers
Planting assets:
Hole burners
Planters
Tree guards
Trellising
Weed matting
Pruning assets:
Chain saws
Electric hand pruners
Manual hand pruners
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
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
20
5
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
3
3
2
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
11
A capped effective life of 6 /3 years is available – see subsection 40-102(5)
2
12
A capped effective life of 6 /3 years is available – see subsection 40-102(5)
2
Taxation Ruling
TR 2014/4
Page 42 of 247
Page status: not legally binding
Fruit growing
(01310 to 01360 and 01390)
ASSET
LIFE (YEARS)
REVIEWED
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
PTO operated (including rotary hoes and power
harrows)
10
*
DATE OF
APPLICATION
1 Jul 2008
10
5
15
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
8
*
*
1 Jul 2008
1 Jul 2008
Coffee, olive and tree nut growing
(01370, 01390 and 01590)
ASSET
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
Fertilizer spreaders
General assets:
Bins:
Plastic
Timber
Stakes (including trellising)
Harvesting assets:
Bankouts (almonds)
Catcher nets
Elevators (almonds)
13
Harvesters :
Coffee
Olive
Nuts:
Generally
Macadamia mower mounted
Pick ups (eg almonds)
Sweepers
Tree shakers
Reservoir carts (almonds)
Harvesting pole rakes
13
2
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
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
10
*#
*#
1 Jul 2007
1 Jul 2007
10
8
12
12
10
15
5
*#
*
*#
*#
*#
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
1 Jul 2007
A capped effective life of 6 /3 years is available where applicable (assets marked with #) – see subsection 40102(5)
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 43 of 247
Coffee, olive and tree nut growing
(01370, 01390 and 01590)
ASSET
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jul 2007
5
3
2
*
*
*
1 Jul 2007
1 Jul 2007
1 Jul 2007
10
5
*
*
1 Jul 2007
1 Jul 2007
Trailers
Pruning assets:
Chain saws
Electric hand pruners
Manual hand pruners
Pneumatic pruners:
Compressor
Hand tools
Poultry farming for breeding, eggs and meat
(01710 to 01720)
ASSET
LIFE (YEARS)
REVIEWED
Animal housing structures (incorporating frame, walls,
roof, insulation, doors, floors and lighting)
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
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)
Pallet levellers (coil spring)
Palletisers
Trolley lifters
20
*
DATE OF
APPLICATION
1 Jan 2007
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
15
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
15
15
15
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
10
*
1 Jan 2007
25
10
15
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
Taxation Ruling
TR 2014/4
Page 44 of 247
Page status: not legally binding
Poultry farming for breeding, eggs and meat
(01710 to 01720)
ASSET
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 feed:
Metal
Ancillary equipment:
Augers
Conveyors and elevators
Water assets:
Drinking systems (including tubing, nipple drinkers,
drinking cups, pressure regulators and filter units)
Winches
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
Poultry hatcheries
(01710 to 01720)
ASSET
Air handlers
Boilers
Candling equipment
Chick counters
Chilled water plants
Control systems (excluding personal computers)
Condensers/heat exchangers
Conveyors
Generators (emergency)
Hatcher trolleys/dollies
Hatcher baskets
Hatchers (including integrated controller unit)
Hatchery buildings (incorporating frames, walls, roof,
insulation, doors, floors and lighting)
Macerators
Separators – chick and egg
Setter trays
Setter trolley unloaders
Setter trolleys
Setters/Incubators (including integrated controller unit)
Stacker/Destacker systems
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
10
20
10
20
20
*
*
*
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 45 of 247
Poultry hatcheries
(01710 to 01720)
ASSET
DATE OF
APPLICATION
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
LIFE (YEARS)
REVIEWED
20
20
15
20
20
*
*
*
*
*
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
10
10
10
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
20
20
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
*
1 Jul 2008
Transfer machines – farm trolley to setter trolley
Transfer machines – setter tray to hatcher basket
Vaccinators
Vacuum/auger systems (waste)
Washing assets
Pig farming
(01920)
ASSET
Animal housing assets:
Animal housing structures (incorporating frames,
covers, walls, roof, insulation, shutters and doors)
Curtains - sidewalls
Floors (suspended type):
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 type (incorporating probe and
monitor)
Liquid feed systems (incorporating feed valves, tanks,
pumps, pipelines, mixers and troughs)
Milling assets
Mixing assets
Pens (including fences, gates, stalls, farrowing crates,
ramps)
Silos:
Readyfeed
Grain storage
Tank storage for liquid feed supplements
Water assets:
Drinking systems (incorporating tubing, nipple
drinkers, drinking cups, pressure regulators and
filter units)
Taxation Ruling
TR 2014/4
Page 46 of 247
Page status: not legally binding
Pig farming
(01920)
ASSET
LIFE (YEARS)
REVIEWED
20
5
*
*
Effluent tanks (concrete)
Weigh bars, weigh indicators and weigh platforms
DATE OF
APPLICATION
1 Jul 2008
1 Jul 2008
Aquaculture
(02011 to 02039)
ASSET
Aeration assets:
Direct supply systems (including paddlewheels and
aspirators):
Fresh water
14
Salt water
Remote or indirect supply systems (incorporating
blowers, diaphragm pumps, diffusers, upwellers and
pipelines)
Aquaculture tanks:
Concrete
Fibreglass
Polyethylene
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)
Cooling assets (including water chillers)
Control systems
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:
Oyster growing structures (incorporating posts and
racks or lines)
Baskets
14
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
10
10
15
*
*
*
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
10
*
1 Jul 2007
8
*
1 Jul 2007
Defined as water containing in excess of 10 parts of salt per 1,000 parts of water.
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 47 of 247
Aquaculture
(02011 to 02039)
ASSET
LIFE (YEARS)
REVIEWED
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 and
polyvinylchloride including lay flat hoses)
In ground (polyethylene and polyvinylchloride)
Pumps:
Generally:
Fresh water
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
10
5
*
*
DATE OF
APPLICATION
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
5
*
*
1 Jul 2007
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
Forestry and logging
(03010 to 03020)
ASSET
Logging plant:
Cable system (including winches and high leads)
Forwarders
Harvesters and feller bunchers (includes heads)
Log trailers
Taxation Ruling
TR 2014/4
Page 48 of 247
Page status: not legally binding
Forestry and logging
(03010 to 03020)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
8
2
7
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
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,
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
ASSET
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
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
Page 49 of 247
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
20
*
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
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
Taxation Ruling
TR 2014/4
Page 50 of 247
Page status: not legally binding
ASSET
Feeders:
Generally (including apron and belt)
Vibrating
Fuel storage tanks
Gas storage tanks and spheres
Grizzly bars and scalpers
Overhead crane/gantry
Stack (chimney)
Stockpile assets:
Reclaim tunnel flow valves and activators
Stackers, reclaimers and stacker/reclaimers
Train loaders
Tripper/stacker and stacking conveyor systems
Tunnel vent and exhaust fans
Water recycling facility
Water storage tanks
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
15
20
30
20
*
*
*
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
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
*
1 Jul 2002
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 51 of 247
ASSET
LIFE (YEARS)
REVIEWED
Compressors
Cranes
Dozers
Draglines
Drill rigs (Production)
Electric rope shovels
Generators
Graders
Hydraulic excavators (including hydraulic front
shovels)
Lighting system
Off highway trucks (including articulated, rigid dump,
service, fuel and water trucks)
Rollers
Scrapers
Skid steer loader
Tool carrier
Wheel loader
Tailings dams
Underground mobile mining machines:
Compressors
Continuous haulage system
Continuous miner
Drill rigs:
Diamond
Production
Feeder breaker
Grader
Jumbo
Load-haul-dump machine
Long-wall equipment:
Armoured face conveyor
Beam stage loader
Hydraulic pump module
Hydraulic roof support
Impact crusher
Mobile conveyor tail end
Roof support relocation vehicle
Shearer
Shearer carrier
Maintenance vehicle
Personnel transporter
Raise borers and down reamers
Roof bolters
Scissor lift
Shuttle car
Skid steer loader
Underground haulage trucks
Wheel loader
Workshop plant
20
20
9
30
10
25
10
10
10
*
*
*
*
*
*
*
*
*
DATE OF
APPLICATION
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
20
*
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
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
Taxation Ruling
TR 2014/4
Page 52 of 247
Page status: not legally binding
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
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 crane/gantry
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:
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
25
20
12
25
*
*
*
*
*
1 Jul 2003
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 53 of 247
Coal mining
(06000)
ASSET
LIFE (YEARS)
REVIEWED
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
Tripper/stacker
30
25
25
*
*
*
DATE OF
APPLICATION
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
30
*
*#
1 Jul 2002
1 Jul 2002
25
30
*#
*#
1 Jul 2002
1 Jul 2002
17 /2
1
12 /2
30
1
*#
*
*#
1 Jul 2002
1 Jul 2002
1 Jul 2002
30
*#
1 Jul 2002
30
*#
1 Jul 2002
30
*#
1 Jul 2002
20
30
*#
*#
1 Jul 2002
1 Jul 2002
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
15
in an oil refinery :
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 tower for gas flare
Fractionation train assets (including air cooler,
column, compressor, heat exchanger, piping and
pumps)
Hot water system assets
Instruments
LNG holding facility assets (including boil off gas
compressor, cryogenic storage tank, loading arm,
pumps and tank)
LNG train assets (including centrifugal compressor,
column, cryogenic heat exchanger, gas turbine
driver and other heat exchangers)
Stabiliser process assets (including column, heat
exchanger, pumps and reciprocating compressor)
Storage and loading assets (including cryogenic
storage tank, jetty, loading arm, LPG chiller and
pumps)
Trunkline onshore terminal (TOT) assets:
Flash tanks
Slugcatcher and associated piping
15
A capped effective life of 15 years is available where applicable (assets marked with #) – see subsection 40-102(5)
Taxation Ruling
TR 2014/4
Page 54 of 247
Page status: not legally binding
Oil and gas extraction
(07000)
ASSET
LIFE (YEARS)
Valves including control valves
16
Gas production assets :
Central production facility assets:
Boiler
Cabling for power and control system
Diesel system
Drains system
Drill rig
Flare system assets:
Carbon steel piping
Flare tip
Stainless steel piping
Fuel gas system
Gas compression and reinjection assets:
Gas compressor used offshore
Gas turbine driver used offshore
Power turbine used offshore
Generally (including piping, skid, vessels and
assets used onshore)
Heat exchanger
Major carbon steel vessels
Major stainless steel (or lined) vessels
Offshore platform:
Generally (including accommodation module,
flare structure, helideck, jacket, primary steel
17
work and topsides secondary steel work)
Topsides tertiary steelwork (including
handrails, ladders and stairs)
Piping
Pump:
Circulation pump
Generally
Seawater lift pump
Shutdown and fire/gas system
Tempered water system assets:
Chemical treatment assets
Piping and vessels
Utility air compressors
Control systems
Electricity generation assets – see Table A
Electricity supply (26110 to 26400)
Floating production storage and offloading (FPSO)
vessel (incorporating mooring system)
12 /2
*
DATE OF
APPLICATION
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
1
12 /2
1
12 /2
30
*
*
*
*#
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
30
1
12 /2
30
*#
*
*#
1 Jul 2002
1 Jul 2002
1 Jul 2002
30
*#
1 Jul 2002
15
*
1 Jul 2002
30
*#
1 Jul 2002
1
*
*#
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
12 /2
30
15
10
1
*
*#
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
20
*#
1 Jul 2002
1
12 /2
20
15
15
16
REVIEWED
A capped effective life of 15 years is available for assets marked with #, except offshore platforms – see subsection
40-102(5)
17
A capped effective life of 20 years is available – see subsection 40-102(5)
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 55 of 247
Oil and gas extraction
(07000)
ASSET
LIFE (YEARS)
REVIEWED
Floating storage and offloading (FSO) vessel
(incorporating mooring system)
Infield pipeline
Instruments (including level, pressure and
temperature indicators)
Offshore bulk loading transfer system
Subsea production assets (including control
umbilical, flowline and manifold)
Trunkline
Valve
Well and downhole equipment
Wellhead and christmas tree
18
Oil production assets :
Central production facility assets (excluding
FPSOs):
Boiler
Circulation pump
Drill rig
Flare tip
Gas compression and reinjection assets:
Gas compressor used offshore
Gas turbine driver used offshore
Power turbine used offshore
Generally (including piping, skid, vessels and
assets used onshore)
Generally (including offshore platform)
Major carbon steel vessels
Pump:
Circulation pump
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)
vessel (incorporating mooring system)
Floating storage and offloading (FSO) vessel
(incorporating mooring system)
Infield pipeline
Instruments (including level, pressure and
temperature indicators)
Offshore bulk loading transfer system
Subsea production assets (including control
umbilical, flowline and manifold)
20
*#
DATE OF
APPLICATION
1 Jul 2002
30
1
12 /2
*#
*
1 Jul 2002
1 Jul 2002
10
20
*
*#
1 Jul 2002
1 Jul 2002
30
1
12 /2
15
30
*#
*
*
*#
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
1
12 /2
10
5
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
1
12 /2
1
12 /2
15
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
15
1
12 /2
*
*
1 Jul 2002
1 Jul 2002
1
*
*
1 Jul 2002
1 Jul 2002
12 /2
15
10
1
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2002
20
*#
1 Jul 2002
20
*#
1 Jul 2002
15
1
12 /2
*
*
1 Jul 2002
1 Jul 2002
10
15
*
*
1 Jul 2002
1 Jul 2002
18
12 /2
15
A capped effective life of 15 years is available where applicable (assets marked with #) – see subsection 40-102(5)
Taxation Ruling
TR 2014/4
Page 56 of 247
Page status: not legally binding
Oil and gas extraction
(07000)
ASSET
LIFE (YEARS)
REVIEWED
Trunkline
Valve
Well and downhole equipment
Wellhead and christmas tree
Port assets – see Table A Water transport and support
services (48100 to 48200) and (52110 to 52190)
30
1
12 /2
10
15
*#
*
*
*
DATE OF
APPLICATION
1 Jul 2002
1 Jul 2002
1 Jul 2002
1 Jul 2002
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
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)
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 57 of 247
Gold ore mining
(08040)
ASSET
LIFE (YEARS)
REVIEWED
Leaching process assets (including carbon in pulp
and carbon in leach processes)
Shaking tables
Smelting furnaces
Thickening assets
15
*
DATE OF
APPLICATION
1 Jul 2004
12
15
20
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
Mineral sand mining
(08050)
ASSET
LIFE (YEARS)
REVIEWED
Aeration assets (including aerators, attritioners, blowers
and turbine impeller agitated vessels)
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)
20
*
DATE OF
APPLICATION
1 Jan 2003
15
*
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
*
*
1 Jan 2003
1 Jan 2003
Taxation Ruling
TR 2014/4
Page 58 of 247
Page status: not legally binding
Mineral sand mining
(08050)
ASSET
LIFE (YEARS)
REVIEWED
Thermal reduction assets (including cooler kilns, cooling
towers, heat exchangers and reduction kilns)
Waste gas handling assets:
Afterburners
Cyclones
Electrostatic precipitators
Scrubbers and stacks
30
*
DATE OF
APPLICATION
1 Jan 2003
20
15
30
20
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2004
5
*
1 Jul 2004
Nickel ore mining
(08060)
ASSET
Nickel ore processing assets:
Mineral treatment structure (including structures
holding walkways, supporting assets and
thoroughfares)
Reagent pumps (including high pressure acid leach
pumps)
Construction material mining
(09110 to 09190)
ASSET
LIFE (YEARS)
REVIEWED
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
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 59 of 247
Petroleum exploration services
(10112)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jan 2007
12
4
7
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
20
*
1 Jan 2007
3
10
*
*
1 Jan 2007
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
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
*
*
1 Jan 2007
1 Jan 2007
Exploration assets used onshore:
Onshore surface drilling rigs (including blow out
preventers, derricks, drilling fluid circulation
systems, hoisting and rotary systems, rig powering
and transmissions)
Down hole geophysics units – truck mounted
Drill strings
Portable messing and sleeping huts
Exploration assets used offshore:
Offshore drilling rigs (including blow out preventers,
drilling fluid circulation systems, hoisting and rotary
systems, platforms, rig powering and transmissions)
Drill strings
Down hole geophysics units – skid mounted
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
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
Taxation Ruling
TR 2014/4
Page 60 of 247
Page status: not legally binding
Mineral exploration services
(10122)
ASSET
LIFE (YEARS)
REVIEWED
5
3
10
*
*
*
DATE OF
APPLICATION
1 Jan 2007
1 Jan 2007
1 Jan 2007
10
10
4
5
7
*
*
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
1 Jan 2007
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
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
Global positioning systems
Processing systems
Recording systems
Vibration source assets:
Buggy mounted shear wave vibrators
Drilling rigs – shot hole
Ground impactors
Total stations (incorporating a theodolite)
Portable messing and sleeping huts
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 61 of 247
Meat processing
(11110)
ASSET
LIFE (YEARS)
REVIEWED
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 snow making machines
Carton conveyors (incorporating belt, drive motors
and supporting structure)
Chiller tunnels
Chillers (incorporating pneumatic gates)
De-humidifiers:
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:
10
*
DATE OF
APPLICATION
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
10
15
5
*
*
*
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
Taxation Ruling
TR 2014/4
Page 62 of 247
Page status: not legally binding
Meat processing
(11110)
ASSET
LIFE (YEARS)
REVIEWED
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 belt, drive
motors and supporting structure)
Vacuum packaging systems (incorporating vacuum
pumps and booster pumps):
Rotary systems
Tunnel systems
Weighing scales
Rendering plant:
Bagging/weigh batching machine
Bins (includes raw material bins, charging
hopper/feedbin, cake bin and holding bin)
Blood drying equipment (includes blood holding
tank, agitated holding tank, coagulator, drier,
decanter and dried blood hopper)
Cookers and driers (includes batch cooker,
continuous cooker, continuous drier and pre-heater)
Decanter/centrifuge
Environmental control equipment (includes
condenser and associated equipment, bio-filter, airscrubber, after-burner and dissolved air flotation
system)
Feathrolyser/feather hydrolyser
Magnet
Mill
Mincer/grinder
Pans and screens (includes percolator pans/screen
and shaker screen)
Pre-breaker/pre-hogger
Screw and bucket elevators
Screw press/expeller press
Separator/polisher
Tallow storage tank
Waste heat evaporator
Slaughter floor assets:
Beef hide pullers (fixed and traversing)
Bung ring expanders:
10
5
3
4
7
10
5
10
10
5
10
10
5
10
*
*
*
*
*
*
*
*
*
*
*
*
*
*
DATE OF
APPLICATION
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
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 63 of 247
Meat processing
(11110)
ASSET
LIFE (YEARS)
REVIEWED
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
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
3
5
12
*
*
*
DATE OF
APPLICATION
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
5
12
15
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
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
Taxation Ruling
TR 2014/4
Page 64 of 247
Page status: not legally binding
Meat processing
(11110)
ASSET
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 stunning chambers incorporating
carousels
Carcass grading probes
De-hairing machines
Gambrel tables
Polishers
Scalding tanks
Singers
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
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
8
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
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
*
*
1 Jul 2013
1 Jul 2013
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 65 of 247
Meat processing
(11110)
ASSET
LIFE (YEARS)
REVIEWED
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
(27100)
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
15
20
*
*
DATE OF
APPLICATION
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
10
10
10
30
10
*
*
*
*
*
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
Poultry processing
(11120)
ASSET
Conveyor systems and troughing
LIFE (YEARS)
20
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
Taxation Ruling
TR 2014/4
Page 66 of 247
Page status: not legally binding
Poultry processing
(11120)
ASSET
LIFE (YEARS)
REVIEWED
1
General plant
Refrigeration plant and boiler
13 /3
10
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Cured meat and smallgoods manufacturing
(11130)
ASSET
LIFE (YEARS)
Bacon manufacture:
Bacon bins (demountable pig confinement units):
Galvanised iron components of structure
Plant installed in structure
Curing plant:
Fixtures (including overhead tracking)
Other
Factory building (40 per cent of the total cost of the
building is regarded as an integral part of plant and
machinery):
Brick, stone and concrete structures
Wooden structures
REVIEWED
1
DATE OF
APPLICATION
33 /3
20
1 Jan 2001
1 Jan 2001
20
1
13 /3
1 Jan 2001
1 Jan 2001
100
20
1 Jan 2001
1 Jan 2001
Dairy product manufacturing
(11310 to 11330)
ASSET
Dairy product manufacturing:
Buildings:
2
Factory building (66 /3 percent of the total cost of
the building is regarded as an integral part of
plant and machinery):
Brick or concrete structure
Wooden structure
Centrifuges (includes separators, decanters,
clarifiers and bactofuges)
Cheese blockformers
Churns (includes continuous buttermaker, butter
reworker and ice cream freezer)
Continuous cheddaring machine
Conveyors
Driers (includes drum, fluidised bed and spray)
Evaporators (includes circulation/vacuum chamber
and falling film)
Heat exchangers
Homogenisers
Membrane filtration plant:
Filter membranes
Membrane holding tanks
Pumps (brine and cream)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
100
20
15
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
15
15
*
*
1 Jan 2001
1 Jan 2001
15
10
20
20
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
15
15
*
*
1 Jan 2001
1 Jan 2001
1
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 /2
15
10
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 67 of 247
Dairy product manufacturing
(11310 to 11330)
ASSET
LIFE (YEARS)
REVIEWED
20
*
Tanks (includes storage, mixing, process and
balance tanks)
Water cooling and aerating plant
8
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Fruit and vegetable processing
(11400)
ASSET
LIFE (YEARS)
Fruit and vegetable canning plant
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
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
Capping machines
Cap sorters
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
20
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
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
10
*
*
1 Jul 2010
1 Jul 2010
20
15
20
15
15
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
20
15
10
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
*
*
1 Jul 2010
1 Jul 2010
Taxation Ruling
TR 2014/4
Page 68 of 247
Page status: not legally binding
Fruit and vegetable processing
(11400)
ASSET
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)
Control system assets (excluding personal
computers but including program logic
controllers 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
LIFE (YEARS)
REVIEWED
6
*
DATE OF
APPLICATION
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
10
*
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
*
1 Jul 2010
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 69 of 247
Fruit and vegetable processing
(11400)
ASSET
LIFE (YEARS)
REVIEWED
20
*
DATE OF
APPLICATION
1 Jul 2010
25
30
*
*
1 Jul 2010
1 Jul 2010
30
20
20
20
20
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jan 2001
Weighbridges
Tanks:
Blending and mixing tanks
Debittering tanks
Storage tanks:
Generally
Jacketed
Refrigerated
Waste water storage/treatment tanks
Jam-making plant
Oil and fat manufacturing
(11500)
ASSET
Edible oil or fat, blended, manufacturing assets:
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)
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
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
30
*
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
Taxation Ruling
TR 2014/4
Page 70 of 247
Page status: not legally binding
Oil and fat manufacturing
(11500)
ASSET
perfectors and crystallisers)
Measuring, monitoring and quality control
assets:
Belt weighers
Control systems
Flow meters
Laboratory assets:
Colorimeters
Furnace ovens
Gas chromatograph analysers
Moisture and protein analysers, electronic
(including near infra red analysers)
Spectrophotometers
Vacuum separators
Quality control assets (including metal detectors
and magnets)
Seed samplers, hydraulic driven
Weighbridges
Packaging assets:
Capping machines
Cartoning assets (including carton and case
erecting, packing and closing machines)
Coding machines
Filling machines
Labellers
Palletisers and depalletisers
Robots (pick and place packaging machines)
Wrapping machines (including shrink and stretch
wrappers)
Receiving and storage assets:
Bins and containers
Silos:
Meal
Seed
Underground seed storage assets (including
concrete dump pits)
Seed and product handling assets:
Augers, conveyors, elevators and hoppers
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)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
10
10
*
*
*
1 Jul 2012
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
10
20
*
*
1 Jul 2012
1 Jul 2012
15
15
*
*
1 Jul 2012
1 Jul 2012
10
20
10
20
10
15
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
*
1 Jul 2012
20
30
40
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
15
*
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 71 of 247
Oil and fat manufacturing
(11500)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
30
15
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2008
REVIEWED
DATE OF
APPLICATION
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
Stainless steel
Olive oil processing assets
Grain mill product manufacturing
(11610)
ASSET
Flour-milling plant:
Bins (wooden)
General plant
Silos, concrete
Silos, galvanised
Silos, steel
Linseed oil manufacturing plant
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
CO2 extraction units
Loaders/unloaders/turners
Vessels:
Concrete
Rotating drums
Stainless steel
LIFE (YEARS)
1
33 /3
1
13 /3
50
30
40
1
13 /3
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2001
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
Taxation Ruling
TR 2014/4
Page 72 of 247
Page status: not legally binding
Grain mill product manufacturing
(11610)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
20
1
13 /3
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jan 2001
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
Reverse osmosis system assets
Rice milling plant
Cereal and pasta product manufacturing
(11620)
ASSET
Ancillary assets:
Bin washers
Blowers and fans:
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 –
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jul 2008
25
15
15
10
20
5
20
10
20
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 73 of 247
Cereal and pasta product manufacturing
(11620)
ASSET
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
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
1
12 /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
12
*
*
1 Jul 2008
1 Jul 2008
15
10
15
2
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
15
15
1
12 /2
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
Taxation Ruling
TR 2014/4
Page 74 of 247
Page status: not legally binding
Cereal and pasta product manufacturing
(11620)
ASSET
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
20
*
1 Jan 2002
15
12
*
*
1 Jan 2002
1 Jan 2002
20
15
10
15
8
1
12 /2
*
*
*
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
1 Jan 2002
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 unit, pan cleaners, and topping
applicators)
Automatic pan storage unit
Automatic product handling assets (including basket
loader and basket stacker)
Bread crumb assets (including bagger, debagger,
hammer mill, oven, screw conveyor, and sifter)
Conveyors:
Generally
Infloor
Cooling and refrigeration assets:
Cooling tunnels, tray and vacuum coolers
Freezers (including blast freezer, plate freezer)
Spiral cooler, spiral freezer
Final prover (mechanical type)
Final prover (rack type)
Make-up assets (including croissant making
machines, crumpet making machines, crumbers,
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 75 of 247
Bakery product manufacturing
(11710 to 11740)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
1
12 /2
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
10
*
1 Jan 2002
25
15
10
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
cutters, depositors, dividers, dough pumps, dough
piece check weigher, extruders, final
moulder/panner, first/intermediate prover, gauge
rolls, laminators, meat cooker, meat extruder,
moulders, muffin making machines, pie making
machines, roll making machines, rounder/airflow
hander, sheeters and stampers)
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
closer, bread bagger, box and carton making
machines, finished product check weigher, flow
wrappers, metal detectors, robotic pick and place
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 slicer, cake slicer and
reciprocating blade slicer)
Storage, feeding and ingredient handling assets:
Flour silos
Blowers, flour sifters and grain soak systems
Weighers
Bakery product manufacturing (non-factory based)
(11740)
ASSET
Retail bread, biscuit, cake and pastry baking assets:
Bread slicers
Bun divider/rounder
Fixed bowl spiral mixers
Hydraulic dough divider
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
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
Taxation Ruling
TR 2014/4
Page 76 of 247
Page status: not legally binding
Bakery product manufacturing (non-factory based)
(11740)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
30
20
20
20
20
20
30
*
*
*
*
*
*
*
*
*
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
20
30
*
*
1 Jul 2011
1 Jul 2011
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
Evaporators
Magma mixers
Magma/massecuite distributors and receivers
Massecuite re-heaters
Seed vessels
Sugar melters
Vacuum pans
Vapour condensers:
Mild steel
Stainless steel
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 77 of 247
Sugar manufacturing
(11810)
ASSET
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
Switchboards
Variable speed drives
Conveyors (including framework and
enclosures)
Conveyor belt weighers
Dust collectors (including ducting and excluding
bagacillo collection systems)
Heat exchangers
Laboratory assets:
Cutter grinders
Moisture determination ovens
Polarimeters
Rotary juice samplers
Spectrometers
Wet disintegrators
Overhead cranes (See Table B – Cranes)
Piping and valves:
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
15
10
10
15
10
15
*
*
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
Taxation Ruling
TR 2014/4
Page 78 of 247
Page status: not legally binding
Sugar manufacturing
(11810)
ASSET
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
Sugar melters
Melter liquor screens
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
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
20
15
*
*
*
*
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
30
*
*
1 Jul 2011
1 Jul 2011
15
*
1 Jul 2011
15
*
1 Jul 2011
15
*
1 Jul 2011
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 79 of 247
Sugar manufacturing
(11810)
ASSET
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
Packaged
Dust collectors (including ducting)
Heat exchangers
Pipes and valves:
Pipes:
Mild steel
Non ferrous
Stainless steel
LIFE (YEARS)
REVIEWED
15
15
*
*
DATE OF
APPLICATION
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
15
20
15
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
15
20
25
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
Taxation Ruling
TR 2014/4
Page 80 of 247
Page status: not legally binding
Sugar manufacturing
(11810)
ASSET
LIFE (YEARS)
REVIEWED
10
15
10
10
*
*
*
*
DATE OF
APPLICATION
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
Valves
Pumps
Refractometers
Spectrometers
Tanks:
Water storage tanks
Other tanks:
Mild steel
Plastic
Stainless steel
Weighbridges
Confectionery manufacturing
(11820)
ASSET
LIFE (YEARS)
Confectioners’ machinery
REVIEWED
20
DATE OF
APPLICATION
1 Jan 2001
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)
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 81 of 247
Prepared animal and bird feed manufacturing
(11920)
ASSET
Inspection equipment (including checkweighers,
metal detectors, counting machines etc)
Multihead and singlehead weighers
Palletisers and depalletisers
Robotic lid, tray and sealing assets
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:
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2013
10
15
10
10
10
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
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
Taxation Ruling
TR 2014/4
Page 82 of 247
Page status: not legally binding
Prepared animal and bird feed manufacturing
(11920)
ASSET
Air purification and recycling systems
Basket tippers
Blending, dicing and mincing assets
Blowers
Canning and tray assets including closers and
fillers
Chillers
Cooling towers
Cool rooms
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)
LIFE (YEARS)
REVIEWED
10
10
10
15
10
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
15
15
15
10
*
*
*
*
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 83 of 247
Prepared animal and bird feed manufacturing
(11920)
ASSET
Rotary valves
Shears
Turn heads
Drying, coating, cooling and addition assets:
Coating assets (including oil, tumble and
vacuum coaters)
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 PVC and steel construction)
Storage tanks (including 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
LIFE (YEARS)
REVIEWED
15
15
20
*
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
1 Jul 2012
12
*
1 Jul 2012
15
*
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
15
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
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
*
*
1 Jul 2012
1 Jul 2012
Taxation Ruling
TR 2014/4
Page 84 of 247
Page status: not legally binding
Prepared animal and bird feed manufacturing
(11920)
ASSET
LIFE (YEARS)
REVIEWED
20
15
15
*
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
*
1 Jul 2012
10
20
10
15
*
*
*
*
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
Crumble rollers
Extruders
Pellet presses (including air flow and die feeder
presses)
Pellet testers
Raw material receiving, storage and handling
assets:
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
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 85 of 247
Other food product manufacturing n.e.c.
(11990)
ASSET
holding bins)
De-stoners, gravity separators and magnetic
separators
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 and variable speed drives)
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2012
20
*
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
*
*
1 Jul 2012
1 Jul 2012
Taxation Ruling
TR 2014/4
Page 86 of 247
Page status: not legally binding
Other food product manufacturing n.e.c.
(11990)
ASSET
Compressors and packaged air compression
systems
Blowers and fans
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
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
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jul 2012
15
20
10
10
15
*
*
*
*
*
1 Jul 2012
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 87 of 247
Other food product manufacturing n.e.c.
(11990)
ASSET
and membrane filters)
Frozen appetiser and finger food manufacturing
assets:
Appetiser forming machines
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:
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
12
12
15
*
*
*
*
1 Jul 2012
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
Taxation Ruling
TR 2014/4
Page 88 of 247
Page status: not legally binding
Other food product manufacturing n.e.c.
(11990)
ASSET
Mechanical cutters
Water based (hydro) cutters
Dicers
Dosing systems for dextrose and SAPP
application etc
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)
LIFE (YEARS)
REVIEWED
10
15
10
15
*
*
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
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
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
25
12
*
*
*
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 89 of 247
Other food product manufacturing n.e.c.
(11990)
ASSET
LIFE (YEARS)
REVIEWED
Case sealing machines
Checkweighers
Coding machines (including laser coding
machines)
Flow wrappers
Form fill and seal assets (including bagging units
and multihead weighers)
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
10
10
8
*
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
15
*
*
1 Jul 2012
1 Jul 2012
10
10
12
10
12
15
15
15
20
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
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
*
*
1 Jul 2009
1 Jul 2009
Taxation Ruling
TR 2014/4
Page 90 of 247
Page status: not legally binding
Other food product manufacturing n.e.c.
(11990)
ASSET
LIFE (YEARS)
REVIEWED
X-ray units
Refrigeration units
Sampling assets:
Sample grinders and shellers
Sieve tables and picking belt decks
Moisture meters
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
5
20
*
*
DATE OF
APPLICATION
1 Jul 2009
1 Jul 2009
10
20
5
5
20
30
*
*
*
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
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
*
1 Jul 2012
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 91 of 247
Other food product manufacturing n.e.c.
(11990)
ASSET
LIFE (YEARS)
REVIEWED
20
5
10
*
*
*
DATE OF
APPLICATION
1 Jul 2012
1 Jul 2012
1 Jul 2012
20
20
25
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
Boilers
Bulka bags
Control system assets (including control
cabinets and switchgear, instrumentation,
programmable logic controllers (PLCs) and
variable speed drives (VSDs))
Switchboards
Vibratory screens
Withering troughs (incorporating controls and
sensors)
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 ultra violet filters)
Fruit juice drink manufacturing assets – see Table A
Fruit and vegetable processing (11400)
Ice-making machinery:
Condensers
Expansion pipes
General machinery
Ice moulds
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
Packing assets:
Carton packers
Coding machines (including container coders
and outer date coders)
Label applicators
Labellers
20
*
DATE OF
APPLICATION
1 Jul 2009
15
*
1 Jul 2009
1
13 /3
40
1
13 /3
5
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
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
15
7
*
*
1 Jul 2009
1 Jul 2009
7
15
*
*
1 Jul 2009
1 Jul 2009
Taxation Ruling
TR 2014/4
Page 92 of 247
Page status: not legally binding
Soft drink, cordial and syrup manufacturing
(12110)
ASSET
LIFE (YEARS)
REVIEWED
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
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 CO2 storage
Storage:
Chemical storage
Generally
10
15
10
*
*
*
DATE OF
APPLICATION
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
Beer manufacturing (except non-alcoholic beer)
(12120)
ASSET
Beer filtration assets:
Beer filters
Filter media make up assets
Mash filters
Brewing assets:
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
20
20
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 93 of 247
Beer manufacturing (except non-alcoholic beer)
(12120)
ASSET
LIFE (YEARS)
REVIEWED
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
External washing machines
Internal washer and filler machines
Kegs (stainless steel)
Pasteurisers
25
25
25
20
25
25
*
*
*
*
*
*
DATE OF
APPLICATION
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
20
20
15
20
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2013
1 Jul 2008
Taxation Ruling
TR 2014/4
Page 94 of 247
Page status: not legally binding
Beer manufacturing (except non-alcoholic beer)
(12120)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
Support assets:
Additive and hops dosing systems assets (including
pipes, pumps and tanks)
Air compressors and receivers
Boilers
Carbon dioxide 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 CO2 storage
Trub
Yeast storage
Spirit manufacturing
(12130)
ASSET
Distillery plant (brandy etc)
LIFE (YEARS)
1
13 /3
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 95 of 247
Wine and other alcoholic beverage manufacturing
(12140)
ASSET
Barrel assets:
Barrel racks
Barrel washers
Oak barrels
Grape handling assets:
Conveyors and elevators
Crusher/ 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, 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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
7
4
*
*
*
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
Taxation Ruling
TR 2014/4
Page 96 of 247
Page status: not legally binding
Wine and other alcoholic beverage manufacturing
(12140)
ASSET
Sparkling wine equipment:
Carbonation equipment
Corking/ wiring equipment
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
15
10
15
*
*
*
*
1 Jul 2008
1 Jul 2008
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
*
1 Jul 2008
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 97 of 247
Wine and other alcoholic beverage manufacturing
(12140)
ASSET
LIFE (YEARS)
REVIEWED
30
30
30
30
*
*
*
*
DATE OF
APPLICATION
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
5
10
*
*
1 Jul 2008
1 Jul 2008
Rotary
Static
Sweeping arm
Wine storage tanks
Tank accessories:
Micro oxygenation systems
Tank plungers
Cigarette and tobacco manufacturing
(12200)
ASSET
Cigarette paper cutting and folding plant
Tobacco kilns
LIFE (YEARS)
REVIEWED
10
20
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Textile, leather, clothing and footwear manufacturing
(13110 to 13520)
ASSET
Boot and shoe-making machinery:
Machinery and general plant
Moulds for plastic heels
Vulcanising moulds
Clothing and millinery manufacturing plant:
Hat manufacturing plant and machinery
Sewing machines
General plant
Cotton manufacturers’ machinery:
Conveyors
Engines, gas
Gas producer plant
Gins
Flock manufacturing plant:
General plant
Carding machines
Knitting machines
Rope and twine manufacturers’ plant
Tanners’ plant:
General plant
Modern plant used in ‘wet’ process
Weaving machinery (silk and cotton)
Wool dumping machinery
Wool scouring machinery
Woollen manufacturers’ machinery
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
1
1 Jan 2001
1 Jan 2001
1 Jan 2001
13 /3
10
20
1
1 Jan 2001
1 Jan 2001
1 Jan 2001
10
20
1
13 /3
10
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
20
1
13 /3
1
13 /3
20
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
20
1
13 /3
1
13 /3
1
13 /3
2
16 /3
2
16 /3
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
13 /3
3
5
Taxation Ruling
TR 2014/4
Page 98 of 247
Page status: not legally binding
Log sawmilling and timber dressing
(14110 to 14130)
ASSET
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
10
*
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
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)
Stacker
Tray sorter
Green mill plant:
Edger line plant (includes board edger and
resaw)
Heating plant (includes storage bins/silos)
Kiln drying plant:
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
Plywood and veneer manufacturing
(14930)
ASSET
Debarking assets
Dry clipping assets
Heating unit assets
LIFE (YEARS)
REVIEWED
15
25
20
*
*
*
DATE OF
APPLICATION
1 Jan 2005
1 Jan 2005
1 Jan 2005
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 99 of 247
Plywood and veneer manufacturing
(14930)
ASSET
LIFE (YEARS)
REVIEWED
Glue mixing 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
25
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
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
Taxation Ruling
TR 2014/4
Page 100 of 247
Page status: not legally binding
Reconstituted wood product manufacturing
(14940)
ASSET
screw conveyors)
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
DATE OF
APPLICATION
20
25
15
*
*
*
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
Other wood product manufacturing
(14910 to 14990)
ASSET
LIFE (YEARS)
Clothes peg manufacturing plant (wood)
Case-making plant
Cork manufacturers’ plant
Frame (picture) manufacturing plant
Joinery plant
Moulding machinery (wood)
Wood working plant
REVIEWED
1
13 /3
1
13 /3
10
1
13 /3
1
13 /3
1
13 /3
1
13 /3
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
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:
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 101 of 247
Pulp, paper and converted paper product manufacturing
(15100, 15210, 15220 and 15290)
ASSET
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
1 Jan 2002
25
*
1 Jan 2002
15
10
*
*
1 Jan 2002
1 Jan 2002
20
*
1 Jan 2002
15
*
1 Jan 2002
15
*
1 Jan 2002
20
10
*
*
1 Jan 2002
1 Jan 2002
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)
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
1
Stationers’ manufacturing plant
13 /3
DATE OF
APPLICATION
1 Jan 2001
Sanitary paper product manufacturing
(15240)
ASSET
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)
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)
Packaging assets:
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
13
*
1 Jul 2013
13
*
1 Jul 2013
15
*
1 Jul 2013
10
*
1 Jul 2013
Taxation Ruling
TR 2014/4
Page 102 of 247
Page status: not legally binding
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, variable speed
drives, instruments and sensors)
Dust control assets (including ductwork, dust
collectors, scrubbers and fans)
Laboratory assets (including quality control and
material testing assets)
Material handling assets (including conveyors,
elevators, hoists, feeders and hoppers)
Metal detectors
Storage assets (including bins and trolleys)
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
15
*
1 Jul 2013
10
10
*
*
1 Jul 2013
1 Jul 2013
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
*
1 Jan 2006
15
10
10
2
10
*
*
*
*
*
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
1 Jul 2006
12 /2
1
*
1 Jul 2006
15
*
1 Jan 2006
1
*
1 Jan 2006
Printing
(16110)
ASSET
Commercial printing assets:
Digital printing assets (including flatbed digital
printers, ink based thermal imaging printers, ink jet
printers, spray jet digital printers and toner based
printers)
Flexographic printing assets:
Ancillary assets:
Anilox roll cleaning machines
Anilox trolley tugs
Ink dispensing systems
Sleeves
Sleeve mounting machines
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)
Offset lithography printing presses:
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)
12 /2
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 103 of 247
Printing
(16110)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
6
8
5
*
*
*
1 Jul 2006
1 Jul 2006
1 Jul 2006
12 /2
1
*
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
1
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jan 2007
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
Ducting
Vacuum pumps
12 /2
15
6
Newspaper printing or publishing
(16110)
ASSET
Newspaper printing assets:
Ancillary assets:
Automated guided vehicles (including laser
guided vehicles and track mounted automated
Taxation Ruling
TR 2014/4
Page 104 of 247
Page status: not legally binding
Newspaper printing or publishing
(16110)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jan 2007
6
*
1 Jan 2007
15
*
1 Jan 2007
15
*
1 Jan 2007
15
*
1 Jan 2007
15
*
1 Jan 2007
12 /2
20
15
1
*
*
*
1 Jan 2007
1 Jan 2007
1 Jan 2007
15
15
*
*
1 Jan 2007
1 Jan 2007
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
1 Jan 2006
5
10
*
*
1 Jan 2006
1 Jan 2006
1
*
*
1 Jan 2006
1 Jan 2006
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)
Post-press (finishing) trade services assets – see
Table A Printing support services (16120)
Pre-press trade services assets – see Table A
Printing support services (16120)
Quality control assets – see Table A Printing assets
(16120)
Reel processing, storage and transport assets:
Conveyors
Racks
Reel trolleys (incorporating controls and drive
chains)
Shredders
Stripping machines
Support assets – see Table A Printing assets
(16120)
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
12 /2
5
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 105 of 247
Printing support services
(16120)
ASSET
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
Three knife trimmers
Pre-press trade services assets:
Conventional flexographic plate making assets
(including combination units, dryers, post-exposure
units, ultra-violet (UV) light exposure units and
washout units)
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 Directto-plate flexographic platesetters (Computer
Digital Imagers)
Film image platesetters (imagesetters)
Plate punch benders:
Automatic (optical)
Manual
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jan 2006
10
*
1 Jan 2006
12 /2
1
*
1 Jan 2006
7 /2
1
*
1 Jan 2006
10
15
15
10
10
1
12 /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
12 /2
1
*
1 Jan 2007
10
*
1 Jan 2007
15
15
*
*
1 Jan 2007
1 Jan 2007
10
15
15
*
*
*
1 Jan 2006
1 Jan 2006
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
*
*
1 Jan 2007
1 Jan 2007
Taxation Ruling
TR 2014/4
Page 106 of 247
Page status: not legally binding
Printing support services
(16120)
ASSET
LIFE (YEARS)
REVIEWED
5
*
DATE OF
APPLICATION
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
15
*
*
1 Jul 2002
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
Plotters
Proofers:
Analogue film or photographic proofers
Digital and ink-jet proofers
Scanners:
Drum
Flatbed
Petroleum refining
(17010)
ASSET
Oil refinery assets:
Assets used in acid, caustic or clay treating,
alkylation, polymerisation or sour water stripping
Assets used in sulphur recovery:
Generally
Sulphur pit
Assets used in other processes:
Air compressor
Catalyst regenerator
Chemical injection system
Coke drum
Distillation column
Drum:
Generally
Used in amine treating, bitumen blowing,
potassium carbonate treating or vacuum
distillation
Electric desalter
Expansion turbine
Fan/Blower
Filter/Coalescer:
Generally
Used in amine treating, continuous coking,
delayed coking, potassium carbonate
treating, visbreaking or vacuum distillation
Flare stack
Flare tip
Fractionating column
Furnace:
Generally
Used in continuous coking, delayed coking
or visbreaking
Gas absorber:
Generally
Used in amine treating or potassium
carbonate treating
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 107 of 247
Petroleum refining
(17010)
ASSET
LIFE (YEARS)
REVIEWED
25
*
DATE OF
APPLICATION
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
25
20
*
*
1 Jul 2002
1 Jul 2002
Gas adsorber
Heat exchanger:
Generally
Used in amine treating, bitumen blowing,
catalytic de-waxing, continuous coking,
delayed coking, hydrodesulphurisation,
hydrotreating, potassium carbonate treating,
vacuum distillation or visbreaking
Jet ejector
Liquid extraction column:
Generally
Used in amine treating
Piping
Process gas compressor
Pump:
Generally
Used in amine treating, bitumen blowing,
catalytic de-waxing, continuous coking,
delayed coking, potassium carbonate
treating, vacuum distillation or visbreaking
Reactor
Rotary filter
Scrubber
Side stream stripper
Storage tank:
Generally
Used in amine treating, merox extraction,
merox sweetening or potassium carbonate
treating
Stripper:
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:
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
20
20
20
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
Taxation Ruling
TR 2014/4
Page 108 of 247
Page status: not legally binding
Industrial gas manufacturing
(18110)
ASSET
LIFE (YEARS)
REVIEWED
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
chemical and chemical product manufacturing
(18120, 18130 and 18310)
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
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 CO2
Pelletisers
Helium manufacturing assets:
25
20
25
25
25
20
*
*
*
*
*
*
DATE OF
APPLICATION
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
30
*
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 109 of 247
Industrial gas manufacturing
(18110)
ASSET
LIFE (YEARS)
REVIEWED
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
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
30
*
DATE OF
APPLICATION
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
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
*
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
1 Jul 2011
Taxation Ruling
TR 2014/4
Page 110 of 247
Page status: not legally binding
Industrial gas manufacturing
(18110)
ASSET
LIFE (YEARS)
REVIEWED
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
Other analysers
Gas storage assets:
Liquid CO2 storage assets:
Tanks
Tank refrigeration units
Vacuum insulated tanks
Piping assets:
Flow meters
Pipes:
Carbon steel
Stainless steel
Pipelines
Valves
Platform scales
10
*
DATE OF
APPLICATION
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
10
*
*
1 Jul 2011
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 111 of 247
Industrial gas manufacturing
(18110)
ASSET
Pumps:
Cryogenic pumps
Liquid CO2 pumps
Other pumps
Safety assets:
Fire control and alarm assets (see in Table B)
Gas leakage monitors:
Fixed
Portable
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jul 2011
15
15
*
*
1 Jul 2011
1 Jul 2011
10
4
*
*
1 Jul 2011
1 Jul 2011
Basic chemical and chemical product manufacturing
(18120, 18130 and 18310)
ASSET
Ammonia manufacturing assets:
Air and gas reforming and separation assets:
Adsorption systems (including pressure and
thermal swing)
Carbon dioxide 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
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:
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
20
25
25
*
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
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
Taxation Ruling
TR 2014/4
Page 112 of 247
Page status: not legally binding
Basic chemical and chemical product manufacturing
(18120, 18130 and 18310)
ASSET
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
De-aerators
Economisers
Steam drums
Chemical storage tanks:
Polyethylene
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
LIFE (YEARS)
REVIEWED
30
*
DATE OF
APPLICATION
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
12
20
*
*
1 Jul 2013
1 Jul 2013
10
*
1 Jul 2013
10
*
1 Jul 2013
20
*
1 Jul 2013
25
*
1 Jul 2013
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 113 of 247
Basic chemical and chemical product manufacturing
(18120, 18130 and 18310)
ASSET
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
Water storage tanks:
Polyethylene
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)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
15
25
20
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
20
20
*
*
1 Jul 2013
1 Jul 2013
Taxation Ruling
TR 2014/4
Page 114 of 247
Page status: not legally binding
Basic chemical and chemical product manufacturing
(18120, 18130 and 18310)
ASSET
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)
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
LIFE (YEARS)
REVIEWED
25
20
20
*
*
*
DATE OF
APPLICATION
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
25
*
*
1 Jul 2013
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
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 115 of 247
Basic chemical and chemical product manufacturing
(18120, 18130 and 18310)
ASSET
LIFE (YEARS)
REVIEWED
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
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
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
25
30
*
*
DATE OF
APPLICATION
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
1
13 /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
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
*
*
1 Jul 2012
1 Jul 2012
Taxation Ruling
TR 2014/4
Page 116 of 247
Page status: not legally binding
Basic chemical and chemical product manufacturing
(18120, 18130 and 18310)
ASSET
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
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
LIFE (YEARS)
REVIEWED
40
25
10
40
*
*
*
*
DATE OF
APPLICATION
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
25
20
*
*
*
*
1 Jul 2012
1 Jul 2012
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 117 of 247
Basic chemical and chemical product manufacturing
(18120, 18130 and 18310)
ASSET
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 ultraviolet
detectors, fire indicator panels, fire retardant
lines and foam storage tanks)
Hoses
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
tanks):
Plastic
Other
Ethanol and petroleum tanks:
Stainless steel
Other
Water tanks (including condensate collection
tanks)
Vapour condensers
Waste water treatment assets:
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
10
*
*
1 Jul 2012
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
Taxation Ruling
TR 2014/4
Page 118 of 247
Page status: not legally binding
Basic chemical and chemical product manufacturing
(18120, 18130 and 18310)
ASSET
LIFE (YEARS)
REVIEWED
20
25
*
*
DATE OF
APPLICATION
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
20
*
1 Jul 2012
1 Jan 2001
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
Fertiliser manufacturing plant (excluding ammonia
manufacturing assets and ammonium nitrate
manufacturing assets listed in Table A Basic chemical
and chemical product manufacturing (18120, 18130
and 18310))
Salt manufacturing and refining plant
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
10
1 Jan 2001
20
1 Jan 2001
10
1
13 /3
1 Jan 2001
1 Jan 2001
Human pharmaceutical and medicinal product manufacturing
(18410)
ASSET
Laboratory assets:
Laboratory analysers (including coagulators, carbon
analysers, colour readers, gas chromatographs,
high performance liquid chromatographs (HPLCs),
and spectrophotometers)
Bench top autoclaves
Incubators
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
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)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
*
1 Jan 2004
5
6
5
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
10
10
10
12
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
10
10
12
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 119 of 247
Human pharmaceutical and medicinal product manufacturing
(18410)
ASSET
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:
Air filtration systems
Water purification plant
LIFE (YEARS)
REVIEWED
10
10
10
10
7
10
10
10
10
10
10
*
*
*
*
*
*
*
*
*
*
*
DATE OF
APPLICATION
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
10
10
*
*
1 Jan 2004
1 Jan 2004
Taxation Ruling
TR 2014/4
Page 120 of 247
Page status: not legally binding
Cleaning compound and toiletry preparation manufacturing
(18510 to 18520)
ASSET
LIFE (YEARS)
REVIEWED
1
Boot and shoe polish manufacturing plant
13 /3
DATE OF
APPLICATION
1 Jan 2001
Other basic chemical product manufacturing
(18910 to 18990)
ASSET
LIFE (YEARS)
Eucalyptus oil plant:
Stills (coolers)
Tanks
Explosive manufacturing and chemical plant (excluding
ammonia manufacturing assets and ammonium nitrate
manufacturing assets listed in Table A Basic chemical
and chemical product manufacturing (18120, 18130
and 18310))
REVIEWED
40
40
1
13 /3
DATE OF
APPLICATION
1 Jan 2001
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),
commercial printing assets
Racking machines
Recycling machines
Resin preparation assets (including hoppers
mixers/blenders and weigh batchers)
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
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
15
*
1 Jul 2014
15
20
10
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
15
*
1 Jul 2014
15
*
1 Jul 2014
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 121 of 247
Polymer film and sheet packaging material manufacturing
(19110)
ASSET
LIFE (YEARS)
REVIEWED
Laboratory analysers
Silos
Vacuum transfer system assets (incorporating blowers,
ductwork, fans and pumps)
10
25
10
*
*
*
DATE OF
APPLICATION
1 Jul 2014
1 Jul 2014
1 Jul 2014
Polymer product and rubber product manufacturing
(19120 to 19200)
ASSET
LIFE (YEARS)
REVIEWED
1
Clothes peg manufacturing plant (plastic)
Gelatine and glue manufacturing plant
Polymer (plastic) product manufacturing assets (not
elsewhere listed):
Blow moulders
Dies
General plant
Hydraulic presses, injection moulding machines,
extrusion machines and bottle blowing machines
Moulds:
Glass blowing
High usage
Low usage
Once only
Rubber manufacturers’ plant:
Moulds
Process plant
13 /3
1
13 /3
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
13 /3
4
20
1
13 /3
1
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
2
5
10
1
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
5
1
13 /3
1 Jan 2001
1 Jan 2001
Paint and coatings manufacturing
(19160)
ASSET
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
LIFE (YEARS)
REVIEWED
20
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
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
Taxation Ruling
TR 2014/4
Page 122 of 247
Page status: not legally binding
Paint and coatings manufacturing
(19160)
ASSET
LIFE (YEARS)
REVIEWED
7
*
DATE OF
APPLICATION
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
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
8
*
1 Jul 2013
10
15
10
10
15
10
*
*
*
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
1 Jul 2013
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
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
Testing assets:
Air conditioning assets (including room units and
split systems)
Gloss meters
Ovens
Spectrometers
Viscometers
Spray booths
Vacuum lifters
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:
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 123 of 247
Glass and glass product manufacturing
(20100)
ASSET
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
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
12
12
*
*
*
1 Jul 2008
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
Taxation Ruling
TR 2014/4
Page 124 of 247
Page status: not legally binding
Glass and glass product manufacturing
(20100)
ASSET
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)
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 elevated work platforms
– see Table B
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
7
10
*
*
DATE OF
APPLICATION
1 Jul 2009
1 Jul 2009
10
10
15
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
5
1
12 /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
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 125 of 247
Non-metallic mineral product manufacturing
(20210 to 20900)
ASSET
LIFE (YEARS)
REVIEWED
1
Monumental masons’ plant
Slate works plant
13 /3
20
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Ceramic product manufacturing
(20210 to 20290)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Box feeders
20
*
1 Jul 2011
Control systems
10
*
1 Jul 2011
Conveyors
20
*
1 Jul 2011
Cutters
15
*
1 Jul 2011
De-hackers (excluding robots)
20
*
1 Jul 2011
Dryers
25
*
1 Jul 2011
Extruders
15
*
1 Jul 2011
Kiln/dryer car cable hauler system assets
(incorporating cable, gearbox, pulling wheels and
motors)
10
*
1 Jul 2011
ASSET
Clay brick and paver manufacturing assets:
(Determinations for assets used in mining clay are
shown under the heading Construction material mining
(09110 to 09190))
Kiln/dryer/transfer car track work
12
*
1 Jul 2011
Kiln/dryer cars
10
*
1 Jul 2011
Kilns
20
*
1 Jul 2011
Robots
10
*
1 Jul 2011
Setting assets (excluding robots)
20
*
1 Jul 2011
Transfer cars
15
*
1 Jul 2011
Wrapping and strapping machines
10
*
Pottery plant
Rapid fire shuttle kilns (used in the manufacture of
ceramic tiles)
20
1
13 /3
1 Jul 2011
1 Jan 2001
1 Jan 2001
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)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2011
20
20
*
*
1 Jul 2011
1 Jul 2011
25
*
1 Jul 2011
Taxation Ruling
TR 2014/4
Page 126 of 247
Page status: not legally binding
Cement manufacturing
(20310)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
15
*
*
1 Jul 2011
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 type
incorporating structures, moving media, gearboxes,
motors, fans, feeders, flowgates, feed valves and
weighers):
Mechanical:
Belt, screw, drag chain, apron/pan conveyors
10
*
1 Jul 2011
5
10
*
*
1 Jul 2011
1 Jul 2011
7
*
1 Jul 2011
15
*
1 Jul 2011
ASSET
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
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)
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 127 of 247
Cement manufacturing
(20310)
ASSET
LIFE (YEARS)
REVIEWED
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)
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
20
*
DATE OF
APPLICATION
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
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
*
1 Jul 2011
Taxation Ruling
TR 2014/4
Page 128 of 247
Page status: not legally binding
Cement manufacturing
(20310)
ASSET
LIFE (YEARS)
REVIEWED
5
*
XRF/XRD analysers
DATE OF
APPLICATION
1 Jul 2011
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:
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)
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
20
20
20
15
*
*
*
*
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
*
*
1 Jul 2011
1 Jul 2011
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 129 of 247
Plaster product manufacturing
(20320)
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
*
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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, 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)
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
Volumetric concrete batching trucks:
Trucks - see Table B Motor vehicles
Volumetric concrete batching units (incorporating
bins, hoppers, mixing augurs and water tanks)
Waste water treatment assets:
10
10
15
5
*
*
*
*
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
10
25
15
15
10
*
*
*
*
*
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
Taxation Ruling
TR 2014/4
Page 130 of 247
Page status: not legally binding
Ready-mixed concrete manufacturing
(20330)
ASSET
LIFE (YEARS)
REVIEWED
20
3
8
5
*
*
*
*
Catchment and settlement ponds
Concrete slurry pumps
Polyethylene water tanks
Water pumps
DATE OF
APPLICATION
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
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)
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) (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)
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
15
*
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
*
*
1 Jul 2012
1 Jul 2012
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 131 of 247
Concrete product manufacturing
(20340)
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:
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
10
15
10
20
*
*
*
*
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
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
Taxation Ruling
TR 2014/4
Page 132 of 247
Page status: not legally binding
Concrete product manufacturing
(20340)
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)
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
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
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
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 133 of 247
Concrete product manufacturing
(20340)
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
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)
15
15
*
*
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
7
4
10
30
*
*
*
*
*
*
*
*
*
*
*
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 2012
10
5
1 Jan 2001
1 Jan 2001
Iron smelting and steel manufacturing
(21100)
ASSET
LIFE (YEARS)
REVIEWED
Automated guided vehicles
Closed circuit television (CCTV) systems
Coil cars including hydraulic sliding floor plates
Coil car tracks and rails
Control systems assets:
Programmable logic controllers (PLCs) and
distributed control systems (DCS)
Instruments (including temperature probes, control
panels, gas analysers, location sensors, carbon
monoxide monitors, pressure controls, temperature
controls, pyrometers, strip position sensors, gamma
20
3
13
7
*
*
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
*
1 Jul 2010
7
*
1 Jul 2010
Taxation Ruling
TR 2014/4
Page 134 of 247
Page status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
ray detectors, hot metal detectors, x-ray gauges,
width gauges, thickness gauges)
Uninterruptible power supplies
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 for Electricity
supply (26110 to 26400) for any other electricity
distribution, generation or transmission assets
Gasometers
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
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
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
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
*
1 Jul 2009
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 135 of 247
Iron smelting and steel manufacturing
(21100)
ASSET
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 system
and water pump pit)
Ram tracks and live rails
Rams
Coke ovens gas by-products assets:
Acid compound assets:
Acid compound structures, pumps, overflow
and storage tanks
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:
LIFE (YEARS)
REVIEWED
25
30
*
*
DATE OF
APPLICATION
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
15
*
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
Taxation Ruling
TR 2014/4
Page 136 of 247
Page status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
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
Water treatment assets:
Cooling towers incorporating fans, motors,
access platforms and stairs
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:
Coke bins
Ore bins
Sinter bins
Chutes
Conveyor systems (incorporating structures,
belts, gearboxes and motors)
Feeders:
Coke
Ore
Sinter
Weigh feeders:
Coke
Ore
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
25
*
1 Jul 2009
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
15
23
17
15
17
*
*
*
*
*
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 137 of 247
Iron smelting and steel manufacturing
(21100)
ASSET
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)
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
Waste gas extractor fans
Fluxing tanks
Grinding mills
Induration assets:
Kiln burner units (incorporating gas and firing
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jul 2009
7
*
1 Jul 2009
10
*
1 Jul 2009
20
*
1 Jul 2009
30
*
1 Jul 2009
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
20
20
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
15
*
1 Jul 2010
Taxation Ruling
TR 2014/4
Page 138 of 247
Page status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
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
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 elevator
Furnace shells (incorporating hearths, refractory
linings, staves, probes, profile meters and
sondes)
Furnace support assets (including maintenance
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 139 of 247
Iron smelting and steel manufacturing
(21100)
ASSET
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:
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
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)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
40
*
1 Jul 2010
15
*
1 Jul 2010
15
*
1 Jul 2010
30
*
1 Jul 2010
15
*
1 Jul 2010
15
20
*
*
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
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
Taxation Ruling
TR 2014/4
Page 140 of 247
Page status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
Waste gas extractor fans and silencers
Flux making assets:
Lime kilns (incorporating rollers, tyres, support
structures, drives, motors and gearboxes)
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)
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)
Vacuum degassers (incorporating steam pumps
and vacuum pumps)
Ladle metallurgical furnaces (LMFs)
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
LIFE (YEARS)
REVIEWED
20
*
DATE OF
APPLICATION
1 Jul 2010
25
*
1 Jul 2010
15
*
1 Jul 2010
15
*
1 Jul 2010
15
*
1 Jul 2010
15
15
*
*
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
10
*
1 Jul 2010
20
10
20
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
10
*
1 Jul 2010
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 141 of 247
Iron smelting and steel manufacturing
(21100)
ASSET
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
Settling ponds
Tanks:
Water tanks
Conditioner, slurry, polymer, liquid
flocculants and mixer tanks
Thickeners and clarifiers (incorporating tanks,
rakes and access platforms)
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
*
1 Jul 2010
10
15
*
*
1 Jul 2010
1 Jul 2010
15
20
10
15
30
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
25
20
*
*
1 Jul 2010
1 Jul 2010
30
*
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
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
Taxation Ruling
TR 2014/4
Page 142 of 247
Page status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
LIFE (YEARS)
REVIEWED
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
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)
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 ventilation fans
Cooling tunnel conveyors
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:
17
17
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
30
20
*
*
1 Jul 2010
1 Jul 2010
25
10
*
*
1 Jul 2010
1 Jul 2010
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
15
*
1 Jul 2010
8
*
1 Jul 2010
17
17
*
*
1 Jul 2010
1 Jul 2010
15
15
*
*
1 Jul 2010
1 Jul 2010
10
13
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 143 of 247
Iron smelting and steel manufacturing
(21100)
ASSET
LIFE (YEARS)
REVIEWED
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
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)
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
10
15
15
15
20
20
*
*
*
*
*
*
DATE OF
APPLICATION
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
5
5
13
*
*
*
*
1 Jul 2010
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
30
*
1 Jul 2010
10
*
1 Jul 2010
20
*
1 Jul 2010
20
*
1 Jul 2010
Taxation Ruling
TR 2014/4
Page 144 of 247
Page status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
LIFE (YEARS)
REVIEWED
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)
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
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)
Steel railway track product manufacturing assets:
Steel railway clip manufacturing assets:
20
*
DATE OF
APPLICATION
1 Jul 2010
20
*
1 Jul 2010
15
20
*
*
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
20
20
*
*
1 Jul 2010
1 Jul 2010
5
*
1 Jul 2010
20
*
1 Jul 2010
20
*
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 145 of 247
Iron smelting and steel manufacturing
(21100)
ASSET
LIFE (YEARS)
REVIEWED
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 exchanger,
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
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
tank)
Re-coilers
Resin coaters
Scrapers
20
15
*
*
DATE OF
APPLICATION
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
10
20
*
*
*
1 Jul 2011
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
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
Taxation Ruling
TR 2014/4
Page 146 of 247
Page status: not legally binding
Iron smelting and steel manufacturing
(21100)
ASSET
LIFE (YEARS)
REVIEWED
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
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
20
*
DATE OF
APPLICATION
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
17
*
*
*
*
*
*
*
*
*
*
*
*
*
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
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 147 of 247
Alumina production
(21310)
ASSET
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 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)
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)
20
10
1 Jan 2001
1 Jan 2001
25
30
*
*
1 Jan 2003
1 Jan 2003
30
*
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
20
*
DATE OF
APPLICATION
1 Jan 2003
30
15
15
20
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
Taxation Ruling
TR 2014/4
Page 148 of 247
Page status: not legally binding
Aluminium smelting
(21320)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
20
*
*
1 Jan 2003
1 Jan 2003
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
*
*
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
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)
Rectiformers
Non-ferrous metal casting
(21410)
ASSET
Metal casting assets (non-ferrous eg 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)
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 149 of 247
Non-ferrous metal casting
(21410)
ASSET
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
LIFE (YEARS)
REVIEWED
4
10
*
*
DATE OF
APPLICATION
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
Fabricated metal product manufacturing
(22100 to 22990)
ASSET
LIFE (YEARS)
Galvanising plant
Metal crushing plant (core fragmentised)
Nail manufacturing plant
Saw-making plant
Spring manufacturers’ plant:
Cooling furnaces
Power presses, rotary cambering, scale testing and
scragging machines
Tank manufacturing plant
10
1
13 /3
20
20
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
10
20
1 Jan 2001
1 Jan 2001
20
1 Jan 2001
REVIEWED
Steel coil roll forming, slitting, 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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
15
15
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
10
15
7
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
Taxation Ruling
TR 2014/4
Page 150 of 247
Page status: not legally binding
Steel coil roll forming, slitting, blanking and sheet metal forming
(22210 to 22290)
ASSET
LIFE (YEARS)
REVIEWED
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
PLCs
Potentiometers
Variable speed drives
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
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)
15
15
15
15
*
*
*
*
DATE OF
APPLICATION
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
15
15
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
15
*
1 Jul 2012
15
*
1 Jul 2012
Motorised conveyors (incorporating
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 151 of 247
Steel coil roll forming, slitting, blanking and sheet metal forming
(22210 to 22290)
ASSET
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)
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
10
15
*
*
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
Taxation Ruling
TR 2014/4
Page 152 of 247
Page status: not legally binding
Steel coil roll forming, slitting, blanking and sheet metal forming
(22210 to 22290)
ASSET
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
rig)
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
Guillotines
Mini slitters
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
15
15
*
*
*
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 153 of 247
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
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
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
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
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
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
Taxation Ruling
TR 2014/4
Page 154 of 247
Page status: not legally binding
Motor vehicle manufacturing
(23110)
ASSET
Hose reels
Power supply assets including generators – use
any relevant determinations made for Power
supply assets under Table B
Racks and shelving
Stillages, storage bins tote boxes and trolleys
Storage tanks:
Fuel storage tanks
Gas storage tanks (including argon, 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:
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)
LIFE (YEARS)
REVIEWED
7
*
DATE OF
APPLICATION
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
5
15
12
15
30
15
*
*
*
*
*
*
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 155 of 247
Motor vehicle manufacturing
(23110)
ASSET
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)
Elevated work platforms – see Table B
Forklift trucks (including pallet jacks, pallet
stackers and reach trucks) – see Table B
Forklifts
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
15
*
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
Taxation Ruling
TR 2014/4
Page 156 of 247
Page status: not legally binding
Motor vehicle manufacturing
(23110)
ASSET
LIFE (YEARS)
REVIEWED
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:
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)
20
10
10
12
*
*
*
*
DATE OF
APPLICATION
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
10
*
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 157 of 247
Motor vehicle manufacturing
(23110)
ASSET
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)
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
LIFE (YEARS)
REVIEWED
15
*
DATE OF
APPLICATION
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
15
*
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
Taxation Ruling
TR 2014/4
Page 158 of 247
Page status: not legally binding
Motor vehicle manufacturing
(23110)
ASSET
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)
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:
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
10
*
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 159 of 247
Motor vehicle manufacturing
(23110)
ASSET
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)
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:
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
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
10
10
*
*
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
Taxation Ruling
TR 2014/4
Page 160 of 247
Page status: not legally binding
Motor vehicle manufacturing
(23110)
ASSET
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2012
10
*
1 Jul 2012
10
*
1 Jul 2012
20
*
1 Jul 2012
15
*
1 Jul 2012
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 (ie jigs, dies, press tools and specialty
attachments such as working heads and workholding tools)
Non-ferrous metal casting assets – see Table A
Non-ferrous metal casting (21410)
10
3
1 Jan 2001
1 Jan 2001
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
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
LIFE (YEARS)
20
20
20
1
13 /3
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 161 of 247
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
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)
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
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
20
*
1 Jul 2014
15
20
*
*
1 Jul 2014
1 Jul 2014
20
10
20
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
5
10
10
10
10
10
10
*
*
*
*
*
*
*
1 Jul 2014
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
Taxation Ruling
TR 2014/4
Page 162 of 247
Page status: not legally binding
Railway rolling stock manufacturing and repair services
(23930)
ASSET
LIFE (YEARS)
REVIEWED
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
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 in Support assets):
Water test facility assets (incorporating control
systems, gantries, pipes, pumps etc)
10
*
DATE OF
APPLICATION
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
15
*
*
1 Jul 2014
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 163 of 247
Railway rolling stock manufacturing and repair services
(23930)
ASSET
LIFE (YEARS)
REVIEWED
5
30
*
*
Other post production testing assets
Test sheds for testing locomotives and other rolling
stock
DATE OF
APPLICATION
1 Jul 2014
1 Jul 2014
Other transport equipment manufacturing n.e.c.
(23990)
ASSET
LIFE (YEARS)
Motor cycle building plant
REVIEWED
10
DATE OF
APPLICATION
1 Jan 2001
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
10
5
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:
Manual
Automated
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
Watchmakers’ plant
LIFE (YEARS)
10
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
Taxation Ruling
TR 2014/4
Page 164 of 247
Page status: not legally binding
Furniture and other manufacturing
(25110 to 25990)
ASSET
13 /3
1
13 /3
10
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
1 Jan 2001
10
1
13 /3
20
1 Jan 2001
1 Jan 2001
1 Jan 2001
LIFE (YEARS)
REVIEWED
1
Broom and brush manufacturing plant
Furniture-making plant
Jewellers’ plant
Umbrella manufacturers’ plant:
Cutting boards
Lathes
Motors
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 system
Conveyors
Crushers
On-site storage silos, concrete or steel
Fuel supply and handling:
On-site gaseous fuel supply system
(incorporating downstream delivery pipelines)
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 165 of 247
Electricity supply
(26110 to 26400)
ASSET
On-site liquid fuel supply system (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)
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
assets)
Gas turbine generators
Generator transformer and unit transformer
in sub-tropical area
Generator transformer and unit transformer
in tropical area
Heat recovery steam generator
Miscellaneous assets
On-site switchyard with conventional outdoor
switchgear
On-site switchyard with gas insulated
switchgear
Reciprocating engine, diesel fired
Reciprocating engine, gas spark ignition
Station and auxiliary electrical systems within
the power station
Steam turbine generator
Combined cycle:
Condensing and feed heating assets
Control and monitoring system
Emergency power supply assets (including
batteries and uninterruptible power supply
assets)
Gas turbine generators
Generator transformer and unit transformer
in sub-tropical area
Generator transformer and unit transformer
in tropical area
Heat recovery steam generator
Miscellaneous assets
On-site switchyard with conventional outdoor
switchgear
LIFE (YEARS)
REVIEWED
30
*
DATE OF
APPLICATION
1 Jan 2002
30
*
1 Jan 2002
30
*
1 Jan 2002
30
*
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
Taxation Ruling
TR 2014/4
Page 166 of 247
Page status: not legally binding
Electricity supply
(26110 to 26400)
ASSET
On-site switchyard with gas insulated
switchgear
Station and auxiliary electrical systems within
the power station
Steam turbine generator
Diesel or gas engine:
Control and monitoring system
Diesel reciprocating engine
Emergency power supply assets (including
batteries and uninterruptible power supply
assets)
Gas spark ignition reciprocating engine
Generator transformer and unit transformer
in sub-tropical area
Generator transformer and unit transformer
in tropical area
Miscellaneous assets
On-site switchyard with conventional outdoor
switchgear
On-site switchyard with gas insulated
switchgear
Station and auxiliary electrical systems within
the power station
Gas turbine:
Control and monitoring system
Emergency power supply assets (including
batteries and uninterruptible power supply
assets)
Gas turbine generators
Generator transformer and unit transformer
in sub-tropical area
Generator transformer and unit transformer
in tropical area
Miscellaneous assets
On-site switchyard with conventional outdoor
switchgear
On-site switchyard 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
assets)
Generator transformer and unit transformer
in sub-tropical area
Generator transformer and unit transformer
in tropical area
Hydro turbines and generators
Miscellaneous assets
LIFE (YEARS)
REVIEWED
30
*
DATE OF
APPLICATION
1 Jan 2002
30
*
1 Jan 2002
30
*
1 Jan 2002
15
20
15
*
*
*
1 Jan 2002
1 Jan 2002
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
*
*
1 Jan 2002
1 Jan 2002
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 167 of 247
Electricity supply
(26110 to 26400)
ASSET
LIFE (YEARS)
REVIEWED
On-site switchyard with conventional outdoor
switchgear
On-site switchyard 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)
Thermal:
Condensing and feed heating assets
Control and monitoring system
Emergency power supply assets (including
batteries and uninterruptible power supply
assets)
Generator transformer and unit transformer
in sub-tropical area
Generator transformer and unit transformer
in tropical area
Miscellaneous assets
On-site switchyard with conventional outdoor
switchgear
On-site switchyard with gas insulated
switchgear
Primary dust collection system (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 generator
Steam turbine generator
Wind:
Generator transformer and unit transformer
in sub-tropical area
Generator transformer and unit transformer
in tropical area
Wind turbine
Power station civil and structural works:
Chimney stack:
Concrete surround
Steel flues
Cooling tower, concrete or timber
Cooling water system (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
40
*
DATE OF
APPLICATION
1 Jan 2002
35
*
1 Jan 2002
40
*
1 Jan 2002
20
*
1 Jul 2011
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
Taxation Ruling
TR 2014/4
Page 168 of 247
Page status: not legally binding
Electricity supply
(26110 to 26400)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
40
47½
*
*
1 Jan 2002
1 Jan 2002
40
*
1 Jan 2002
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
systems
Power transformers
Transmission lines (incorporating conductors,
insulators and towers)
Transmission substations (excluding power
transformers and control, monitoring,
communications and protection systems)
Gas supply
(27000)
ASSET
19
Gas distribution :
Control systems (excluding computers)
Gas meter
Low pressure (LP) gas storage holder
Pigging device
Pipeline (including high, medium or low pressure
trunk, primary or secondary mains or services):
Generally
PVC pipeline
Regulators (including gate stations, subgate
stations, block valve stations, pressure regulating
stations and district regulating stations)
20
Gas transmission :
Compressor gas turbine (GT) driver
Compressor station assets
Control systems (excluding computers)
Gas meter
Gas pipeline LNG station assets
Pigging device
Pipeline – transmission, spur or lateral
Regulators (including gate stations, subgate
stations, block valve stations, pressure regulating
stations and district regulating stations)
Underground gas storage asset
19
A capped effective life of 20 years is available where applicable (assets marked with #) – see subsection 40-102(5)
20
A capped effective life of 20 years is available where applicable (assets marked with #) – see subsection 40-102(5)
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 169 of 247
Irrigation water providers
(28110)
ASSET
LIFE (YEARS)
REVIEWED
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
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
80
40
100
*
*
*
DATE OF
APPLICATION
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
50
*
*
*
1 Jan 2005
1 Jan 2005
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
LIFE (YEARS)
REVIEWED
20
20
25
25
*
*
*
*
DATE OF
APPLICATION
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
25
30
*
*
1 Jan 2005
1 Jan 2005
30
100
100
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
80
*
1 Jan 2005
Water supply
(28110)
ASSET
Aerators and blowers
Cathodic protection systems
Chemical dosing pumps
Pump sets (incorporating switch boards, starters,
motors and pumps)
Pressure reducing valves
Valves (excluding pressure reducing valves)
Raw water storage and supply assets:
Bores
Dams and weirs
Dam or weir intake structures
Water treatment assets:
Balance tanks
Taxation Ruling
TR 2014/4
Page 170 of 247
Page status: not legally binding
Water supply
(28110)
ASSET
Bore water treatment assets:
Aerators and blowers
Lime silos
Batching tanks
Lime pump sets (incorporating switch boards,
starters, motors and pumps)
Reactors
Filtration tanks
Backwash pumps
Clear water tanks
Sludge thickeners
Drying beds
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
Pen-stops
Raw water inlet screening systems
Sludge treatment lagoons
Wash water holding tanks
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 pumping station detention tanks
Reservoirs, elevated tanks and standpipes: whether
made from steel or concrete
Service connections:
Water meters
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
50
80
25
*
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
25
80
25
80
50
50
15
15
25
25
30
80
80
25
80
80
15
25
25
50
80
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
1 Jan 2005
1 Jan 2005
1 Jan 2005
1 Jan 2005
80
80
*
*
1 Jan 2005
1 Jan 2005
20
*
1 Jan 2005
10
*
1 Jan 2005
7
*
1 Jan 2005
20
10
10
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
15
*
1 Jan 2005
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 171 of 247
Sewerage and drainage services
(28120)
ASSET
LIFE (YEARS)
REVIEWED
Chemical dosing pumps
Pump sets (incorporating switch boards, starters,
motors and pumps)
Sewage service connection assets:
Low pressure pumps
Vacuum pumps
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)
Pressure reducing valves
Valves (excluding pressure reducing valves)
Sewage pump station assets:
Detention tanks
Overflow screens
Sewage treatment assets:
Air filtration systems
Air scrubbers
Chemical blowers
Chemical feeders and hoppers
Chemical mixers and blenders
Chemical storage tanks
Pen-stops
Water storage tanks
Screenings removal assets
Grit removal 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
Filtration tanks
25
25
*
*
DATE OF
APPLICATION
1 Jan 2005
1 Jan 2005
25
25
80
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
25
30
*
*
1 Jan 2005
1 Jan 2005
80
25
*
*
1 Jan 2005
1 Jan 2005
20
10
15
25
25
30
25
80
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
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
80
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
Taxation Ruling
TR 2014/4
Page 172 of 247
Page status: not legally binding
Sewerage and drainage services
(28120)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
15
10
25
*
*
*
*
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
100
20
*
*
1 Jan 2005
1 Jan 2005
100
100
100
*
*
*
1 Jan 2005
1 Jan 2005
1 Jan 2005
7
10
*
*
1 Jan 2005
1 Jan 2005
20
10
*
*
1 Jan 2005
1 Jan 2005
15
*
1 Jan 2005
Reverse osmosis assets:
Fine screening systems
Micro filtration units
Reverse osmosis membrane filtration units
UV disinfectors
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)
Methane gas and cogeneration assets - see Table A
Electricity supply (26110 to 26400) and Gas supply
(27000)
Dams:
Lined earth dams
Dam covers
Effluent outfalls:
Shoreline ocean
Extended ocean
River or estuary
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
Solid waste collection services
(29110)
ASSET
Garbage compactor trucks (including the compactor)
21
1
21
LIFE (YEARS)
REVIEWED
10
*#
A capped effective life of 7 /2 years may be available – see subsection 40-102(4)
DATE OF
APPLICATION
1 Jan 2005
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 173 of 247
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)
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
DATE OF
APPLICATION
7
7
10
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
7
6
5
10
4
7
10
*
*
*
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
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
Taxation Ruling
TR 2014/4
Page 174 of 247
Page status: not legally binding
CONSTRUCTION
(30110 to 32990)
ASSET
Air compressors:
Compressors – reciprocating
Compressors – rotary screw
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
Concrete demolition saws
Concrete kibble buckets
Concrete mixers
Concrete surface preparation assets (including floor
grinders, planers and scarifiers)
Concrete trowels:
Walk behind
Ride on
Concrete vibrating screeders
Concrete vibrators:
Brushcutter style
Drive units
Flexible shaft pumps
Vibrating shaft
Concrete wheeled saws
Concreting plant:
Buggies or dumpers (motorised)
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
Levels:
Dumpy
Laser beam
Lift slab assets (incorporating spreader bars, clutches,
pulleys and cables)
Mini excavators
Motor graders
DATE OF
APPLICATION
LIFE (YEARS)
REVIEWED
7
10
9
10
10
1
13 /3
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2002
1 Jul 2008
1 Jul 2008
1 Jan 2001
8
6
*
*
1 Jul 2008
1 Jul 2008
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
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
5
10
2
6 /3
1 Jan 2001
1 Jan 2001
1 Jan 2001
15
20
10
9
11
10
10
*
*
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jan 2001
1 Jul 2002
1 Jul 2002
1 Jul 2008
1 Jul 2002
7
10
5
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
8
10
*
*
1 Jul 2002
1 Jul 2002
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 175 of 247
ASSET
LIFE (YEARS)
REVIEWED
Pavers
Power supply assets:
Generators, portable (incorporating attached engine
management and generator monitoring
instruments):
Diesel
Petrol
Power tools:
Chain saws
Hand tools:
Air
Battery
Electric
Jack hammers:
Air
Electric
Nail guns – air
Profilers
Pumps
Road rollers
Saws, bench and mitre, portable
Scrapers
Skid steer loaders
Stabiliser recyclers
Telescopic handlers
Tool carriers
Track loaders
Traffic management assets (use the relevant lives given
under Table A Rental and hiring services (66110 to
67200), whether or not the assets are in fact hired or
leased)
Welders:
Diesel
Electric
Wheel loaders
Winches
12
*
DATE OF
APPLICATION
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
7
3
3
10
10
15
7
8
7
12
10
10
9
*
*
*
*
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
1 Jul 2002
1 Jul 2002
1 Jul 2002
10
5
8
1
13 /3
*
*
*
*
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2002
1 Jan 2001
Other heavy and civil engineering construction n.e.c.
(31099)
ASSET
Automatic welding machines (used at sea in
construction of submarine pipelines)
LIFE (YEARS)
10
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
Taxation Ruling
TR 2014/4
Page 176 of 247
Page status: not legally binding
WHOLESALE TRADE
(33110 to 38000)
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)
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
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
20
*
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
*
1 Jul 2010
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 177 of 247
Petroleum product wholesaling
(33210)
ASSET
LIFE (YEARS)
REVIEWED
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 ultraviolet 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
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 tank
20
*
DATE OF
APPLICATION
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
30
*
*
*
1 Jul 2010
1 Jul 2010
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
*
1 Jul 2010
Taxation Ruling
TR 2014/4
Page 178 of 247
Page status: not legally binding
Petroleum product wholesaling
(33210)
ASSET
LIFE (YEARS)
REVIEWED
7
*
DATE OF
APPLICATION
1 Jul 2010
7
5
7
3
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
Metering systems
Pumping systems:
Pumps
Hoses
Hose reels
Guns and nozzles
Pipes and fittings
Valves
Product piping systems:
Pipes
Valves
Pumps
Stillages
Vapour recovery units and vapour compressors
Weighbridges
Commission-based wholesaling
(38000)
ASSET
Sale yards (used by stock and station agents)
LIFE (YEARS)
REVIEWED
30
*
DATE OF
APPLICATION
1 Jul 2014
RETAIL TRADE
(39110 to 43209)
ASSET
Counters, freestanding (including check-out and service
counters)
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)
Overhead track scales (including meat rail scales)
Refrigeration assets:
Generally (including blast chillers, condensers,
evaporators, refrigeration cabinets, standalone
freezers and standalone refrigerators)
Ice making machines
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
*
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
10
*
*
1 Jul 2005
1 Jul 2005
10
*
1 Jul 2014
8
*
1 Jul 2014
Taxation Ruling
TR 2014/4
Page status: not legally binding
ASSET
Page 179 of 247
LIFE (YEARS)
REVIEWED
40
20
10
7
10
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2014
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
7
*
1 Jul 2005
Insulation panels used in cool or freezer rooms
Roller shutter electric motors
Shelving
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
Compressed air assets:
Air compressors:
Reciprocating
Rotary screw
Rotary vane
Air receivers
Air driers and dehumidifiers
Hose reels
Reticulation lines:
Aluminium
Copper
Polyethylene
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 lifter incorporating tyre spreaders
LIFE (YEARS)
REVIEWED
2
*
DATE OF
APPLICATION
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
*
*
*
*
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
Taxation Ruling
TR 2014/4
Page 180 of 247
Page status: not legally binding
Fuel retailing
(40000)
ASSET
LIFE (YEARS)
REVIEWED
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)
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) 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
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
4
5
*
*
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
*
1 Jul 2010
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 181 of 247
Fuel retailing
(40000)
ASSET
LIFE (YEARS)
REVIEWED
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
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)
8
20
*
*
DATE OF
APPLICATION
1 Jul 2010
1 Jul 2010
20
*
1 Jul 2010
10
*
1 Jul 2010
7
10
*
*
1 Jul 2010
1 Jul 2010
30
20
*
*
1 Jul 2010
1 Jul 2010
Food retailing
(41100 to 41290)
ASSET
LIFE (YEARS)
Butchers’ plant
REVIEWED
20
DATE OF
APPLICATION
1 Jan 2001
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Accommodation providers using assets not listed here
may rely on determinations shown for Residential
property operators (67110)
Accommodation providers who operate a pub, tavern,
bar, 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
5
*
1 Jul 2005
Taxation Ruling
TR 2014/4
Page 182 of 247
Page status: not legally binding
Accommodation
(44000)
ASSET
in conference and function rooms (including amplifier,
audio speaker, digital disc player, microphone,
television, turntable, video projection equipment)
Carpets
Door control and motor drive system for automatic
sliding doors and revolving doors (incorporating chains,
controls, motors and sensors), excluding doors
Furniture, freestanding:
Generally (including guestrooms)
Outdoor
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), 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)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
10
*
*
1 Jul 2005
1 Jul 2005
7
5
*
*
1 Jul 2005
1 Jul 2005
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 183 of 247
Accommodation
(44000)
ASSET
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
Filtration assets (including pumps)
Heaters
Trolleys
Vacuum cleaners
Water pumps used to deliver water to residences
above ground level
LIFE (YEARS)
REVIEWED
1
*
DATE OF
APPLICATION
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
8
10
10
3
10
*
*
*
*
*
*
1 Jul 2005
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,
televisions, 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) 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
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
Taxation Ruling
TR 2014/4
Page 184 of 247
Page status: not legally binding
Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality)
(45110 to 45302)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
8
*
*
1 Jul 2005
1 Jul 2005
20
1
5
5
5
7
*
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2009
10
*
1 Jul 2014
8
40
*
*
1 Jul 2014
1 Jul 2014
(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
In dining areas
Furniture, not freestanding:
Chairs and tables fixed to ground or building
Glassware
Glass washer machines
Kitchen exhaust fans
Menu boards
Poker/gaming machines
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
LIFE (YEARS)
REVIEWED
10
*
Containers, transportable (used to transport goods by
road, rail and sea)
Taxis
4
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
Tramway and light rail passenger transport services
(46220)
ASSET
Infrastructure assets:
Communication, computer and passenger support
assets:
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 185 of 247
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)
Trackwork (incorporating track drainage):
Ballasted track
Curved track
Embedded track
Points (excluding automatic points) and
crossings
Track within depots
Track maintenance assets:
Truck mounted maintenance assets (including
points cleaning, sweeping and welding
machines)
Rolling stock:
Bogies
Carriages, modules, saloons
Pantographs
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
25
20
30
20
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
1 Jul 2010
40
*
1 Jul 2010
15
*
1 Jul 2010
30
30
15
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
Rail freight and passenger transport services
(47100 to 47200)
ASSET
LIFE (YEARS)
REVIEWED
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,
10
*
DATE OF
APPLICATION
1 Jan 2001
33 /3
1
*
1 Jan 2002
30
40
*
*
1 Jan 2002
1 Jan 2002
15
15
*
*
1 Jan 2002
1 Jan 2002
Taxation Ruling
TR 2014/4
Page 186 of 247
Page status: not legally binding
Rail freight and passenger transport services
(47100 to 47200)
ASSET
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
1GMT 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
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 systems
Track and maintenance assets:
Beams and columns
Maintenance vehicles
Track
Track switches
Traversers
Rolling stock:
Bogies
Carriages, modules, saloons
Rolling-stock:
Locomotives:
Generally (including diesel-electric and electric)
Heavy haul (bulk minerals/coal)
Underground (diesel-battery)
Passenger:
Electric/diesel power cars and trailers
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
10
15
7
30
*
*
*
*
*
*
*
1 Jul 2010
1 Jul 2010
1 Jul 2010
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
*
1 Jan 2002
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 187 of 247
Rail freight and passenger transport services
(47100 to 47200)
ASSET
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 quencher
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)
LIFE (YEARS)
REVIEWED
30
*
DATE OF
APPLICATION
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
*
*
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 subsection 40-102(4) item 10 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
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
*
*
1 Jul 2009
1 Jul 2009
Taxation Ruling
TR 2014/4
Page 188 of 247
Page 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 subsection 40-102(4) item 10 and
subsection 40-102(4A))
Water transport and support services
(48100 to 48200) and (52110 to 52190)
ASSET
LIFE (YEARS)
REVIEWED
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
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, global positioning
systems [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:
10
15
*
*
DATE OF
APPLICATION
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
10
*
*
1 Jul 2009
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 189 of 247
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 subsection 40-102(4) item 10 and
subsection 40-102(4A))
Water transport and support services
(48100 to 48200) and (52110 to 52190)
ASSET
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 – plc’s and hardware
Motor control centre and motor control field
devices
Environmental equipment:
Current, tidal, wave and wind monitoring
systems
Oil spill containment boom
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
1
12 /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
20
*
*
1 Jul 2002
1 Jul 2002
5
*
1 Jul 2002
10
*
1 Jul 2002
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
*
1 Jul 2002
Taxation Ruling
TR 2014/4
Page 190 of 247
Page 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 subsection 40-102(4) item 10 and
subsection 40-102(4A))
Water transport and support services
(48100 to 48200) and (52110 to 52190)
ASSET
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
LIFE (YEARS)
REVIEWED
20
*
DATE OF
APPLICATION
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
Scenic and sightseeing transport
(50100 to 50290)
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
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 191 of 247
Scenic and sightseeing transport
(50100 to 50290)
ASSET
systems, drive systems, gear boxes, motors,
variable speed drives and tensioning systems)
Rescue vehicles
Ropes:
Haul ropes
Track ropes
Standby power drives
Towers:
Tower heads
Tower structures
Transportation systems incorporating drives and
belts
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
system, drive system, gear boxes, motors, variable
speed drives 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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
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
Taxation Ruling
TR 2014/4
Page 192 of 247
Page status: not legally binding
Courier pick-up and delivery services
(51020)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
20
10
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
20
15
*
*
1 Jul 2011
1 Jul 2011
20
10
*
*
1 Jul 2011
1 Jul 2011
5
4
*
*
1 Jul 2011
1 Jul 2011
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
Conveyors (including shoe sorters)
Forklifts – see Table B
Scissor lifts – see Table B
Storage racks
Trolleys, freight barrows, cages and bins
Pick up and delivery equipment:
Barcode label printers
Portable hand held barcode readers (including
point of delivery capture devices and delivery
information acquisition devices)
Airport operations and other air transport support services
(52200)
ASSET
Aircraft maintenance assets:
Aircraft testing equipment
General plant and machinery
Hangar fixtures and fittings
Plant subject to excessive corrosion
Precision machines and plant
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
13 /3
20
1
1 Jan 2001
1 Jan 2001
20
10
10
1 Jan 2001
1 Jan 2001
1 Jan 2001
8
8
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
*
*
1 Jan 2003
1 Jan 2003
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 193 of 247
Airport operations and other air transport support services
(52200)
ASSET
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
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
LIFE (YEARS)
REVIEWED
20
*
DATE OF
APPLICATION
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
15
*
*
1 Jan 2003
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
Taxation Ruling
TR 2014/4
Page 194 of 247
Page status: not legally binding
Other transport support services n.e.c.
(52999)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
4
4
*
*
1 Jul 2005
1 Jul 2005
4
*
1 Jul 2005
Electronic toll collection assets:
Electronic toll collection transponders
Digital measuring instruments (including vehicle
classifiers (laser or infra-red) and electronic toll
collection readers (radio frequency))
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):
Batteries (detachable for recharging)
Battery chargers:
Forklifts
Other
Handling assets:
Battery tuggers
Racking roller beds
Transfer carts
Washers
Carts/buggies
Conveyors
Door control and motor drive systems (incorporating
chains, controls, motor and sensors), excluding
doors:
External
Internal
Floor sweepers/scrubbers
Forklift attachments:
Cages
Push pull units
Inflatable dock bags/seals/shelters
Pallet assets:
Dispensers
Lift tables
Racks
Radio frequency terminal assets:
Barcode readers/scanners
Portable/handheld and vehicle mounted
terminal devices
Roll cages
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
15
*
*
1 Jul 2011
1 Jul 2011
5
*
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
*
1 Jul 2011
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 195 of 247
Other warehousing and storage services
(53090)
ASSET
Trolleys
Voice picking assets:
Battery chargers
Headsets
Terminals (on person)
Waste compactors (used for cardboard and plastic):
Electric
Hydraulic
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
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)
Telecommunication 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 cable
Microwave radio telecommunication assets:
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)
Multiplexer
Towers (including guyed, lattice and steel or
concrete poles)
Mobile telecommunications assets:
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
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
Taxation Ruling
TR 2014/4
Page 196 of 247
Page status: not legally binding
Telecommunication services
(58010 to 58090)
ASSET
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
Equipment shelters (transportable)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
25
*
*
*
*
1 Jul 2002
1 Jul 2002
1 Jul 2003
1 Jul 2003
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
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:
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 197 of 247
Motion picture and video activities
(55110 to 55140)
ASSET
LIFE (YEARS)
REVIEWED
Digital cameras
16mm and 35mm film 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 entries for
Trucks and Trailers under the heading ‘Motor
vehicles, etc’ in Table B)
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 densitometers
Film printing machines
Film processing machines
Film re-winders
Flat bed and rear projection film viewers
Film colour analysers and colour grading machines
Optical sound camera systems (incorporating
soundtrack and time code generators)
Mixed chemical pumps
Silver recovery units
Sound quality control processors
5
10
*
*
DATE OF
APPLICATION
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
10
10
10
15
15
8
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
1 Jan 2006
10
8
5
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
Taxation Ruling
TR 2014/4
Page 198 of 247
Page status: not legally binding
Motion picture and video activities
(55110 to 55140)
ASSET
LIFE (YEARS)
REVIEWED
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, DAT (digital audio tape), 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 chain (incorporating colour correctors, film
time code readers, grain and noise reduction
systems and telecine machine)
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
Motion picture film projectors
Screens
Speakers
Sound recording assets:
Amplifiers and pre-amplifiers
Sound mixing consoles
Boom poles
10
*
DATE OF
APPLICATION
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
10
8
10
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
5
5
2
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 199 of 247
Motion picture and video activities
(55110 to 55140)
ASSET
LIFE (YEARS)
REVIEWED
Compressors, expanders and limiters
Digital audio players and recorders (including CD,
DVD, DAT (digital audio tape), 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 cables
Microphone accessories (including adapters,
connectors, stands, suspension mounts, pistol
grips, windscreens and windjammers)
Radio microphone systems (incorporating
antennas, miniature microphones, receivers and
transmitters)
Studio microphones
Monitors
Speakers
Vision switchers
Video monitors
5
2
*
*
DATE OF
APPLICATION
1 Jan 2006
1 Jan 2006
5
*
1 Jan 2006
2
1
*
*
1 Jan 2006
1 Jan 2006
7
1
2
5
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
5
*
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 exhibition
(55130)
ASSET
LIFE (YEARS)
REVIEWED
Audio amplification and processing equipment (includes
component rack systems)
Carpets
Cinema automation system
Cinema and sound processor
Cinema seating (includes frame, seat body and cover)
Curtains, wall and acoustic treatments
Drive-in plant:
Sound transmission equipment
Listening units (including posts, wiring and speaker
equipment)
Screens and screen framing
Film handling and maintenance equipment (includes
splicers, footage counters, spools and reels, stripper
plates, rewinders, spinners, trolleys and cleaners)
Film transport system (includes platter systems, tower,
make-up tables and interlock systems)
Lighting (includes dimmers, aisle and seat)
Loud speakers and sound reproduction equipment
Motion picture and slide projection equipment:
Motion picture projector
10
*
DATE OF
APPLICATION
1 Jan 2001
5
10
8
7
7
*
*
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
10
10
*
*
1 Jan 2001
1 Jan 2001
15
10
*
*
1 Jan 2001
1 Jan 2001
15
*
1 Jan 2001
10
10
*
*
1 Jan 2001
1 Jan 2001
10
*
1 Jan 2001
Taxation Ruling
TR 2014/4
Page 200 of 247
Page status: not legally binding
Motion picture exhibition
(55130)
ASSET
LIFE (YEARS)
REVIEWED
10
20
10
8
*
*
*
*
Projector heat extraction system
Projection port
Slide projector
Screen installations (includes screens, framing and
masking equipment)
DATE OF
APPLICATION
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)
PC 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)
Mobile production vehicles (excluding the assets
contained within) - see Table B Motor Vehicles
On air lights
Racks
Servers, domain controllers, switches, transcoders etc
Studio based digital audio broadcasting infrastructure
(encoding assets etc)
Telephone systems:
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
15
20
6
10
*
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
1 Jul 2012
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 201 of 247
Radio broadcasting
(56100)
ASSET
LIFE (YEARS)
REVIEWED
Telephone interface assets generally (used for
sending and receiving audio to and from connected
telephone lines)
Telephone screening systems and other PC 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
10
*
DATE OF
APPLICATION
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
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)
Cameras:
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
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,
8
*
1 Jul 2005
10
10
12
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
Taxation Ruling
TR 2014/4
Page 202 of 247
Page status: not legally binding
Television broadcasting
(56210 to 56220)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
Portable lighting
Studio lighting
Lighting control systems
Lighting grids – fixed
Lighting hoists
Microphones:
12
15
10
40
15
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
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
Monitors:
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
4
*
1 Jul 2005
10
20
12
11
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2005
ASSET
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, 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:
Audio monitors
Video monitors:
Cathode ray tube (‘CRT’) monitors
LCD and Plasma monitors
Virtual monitor wall systems (including rear
projection monitor walls)
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)
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 203 of 247
Television broadcasting
(56210 to 56220)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
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
Internet publishing and broadcasting
(57000)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Internet only audio broadcasting assets - use any
relevant determination in Table A Radio broadcasting
(56100)
Library and other information services
(60100 to 60200)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Libraries:
Circulating (all classes of books)
Music lending
10
2
6 /3
1 Jan 2001
1 Jan 2001
FINANCIAL AND INSURANCE SERVICES
(62100 to 64200)
ASSET
Banks:
Demountable strongrooms
Portable safes
Strongroom doors
LIFE (YEARS)
100
40
100
REVIEWED
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
1 Jan 2001
Taxation Ruling
TR 2014/4
Page 204 of 247
Page status: not legally binding
RENTAL, HIRING AND REAL ESTATE SERVICES
(66110 to 67200)
Rental and hiring services (except real estate)
(66110 to 67200)
ASSET
If the asset is hired or leased to and used
predominantly by a particular industry and not listed
below see the entry under Table A for that industry.
Air Compressors:
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
Generators:
Cables
Distribution boards
Diesel
Petrol
Generator with attached lighting plant
Household assets:
Clothes dryers
Digital video display (DVD) players
Dishwashers
Evaporative coolers, portable
Freezers
Microwave ovens
Refrigerators
Stereo systems (incorporating amplifiers, cassette
players, compact disc players, radios and speakers)
Surround sound systems (incorporating audio-video
receivers and speakers)
Television sets
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
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
*
1 Jan 2006
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 205 of 247
Rental and hiring services (except real estate)
(66110 to 67200)
ASSET
LIFE (YEARS)
REVIEWED
Vacuum cleaners, portable
Video cassette recorder systems (VCR)
Washing machines
Portable structures (sheds, site office trailers, portable
toilets and washrooms etc) used for a temporary period
in offsite locations (eg construction sites)
Power tools:
Chainsaws
Hand tools – air
Hand tools – battery
Hand tools – electric
Jackhammers – air
Jackhammers – electric
Nail guns – air
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
Static signage (including safety cones, barricades,
warning signs and bollards)
Video recorder or equipment hiring
Video tapes and games hiring
5
5
6
10
*
*
*
*
DATE OF
APPLICATION
1 Jan 2006
1 Jan 2006
1 Jan 2006
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
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
3
*
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2006
½
*
1 Jan 2001
1 Jan 2001
10
5
*
*
1 Jul 2005
1 Jul 2005
Welders:
Diesel
Electric
2
6 /3
Taxation Ruling
TR 2014/4
Page 206 of 247
Page 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
(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 video display (DVD) players
Door closers
Door stops, freestanding
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
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
5
10
10
20
*
*
*
*
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jan 2003
20
10
*
*
1 Jul 2005
1 Jul 2005
10
15
10
10
1
13 /3
10
2
6 /3
20
5
10
10
*
*
*
*
1 Jan 2001
1 Jul 2004
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jul 2004
1 Jan 2001
1 Jan 2001
1 Jul 2004
1 Jul 2004
1 Jan 2001
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 207 of 247
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
(67110)
ASSET
Heaters:
Fixed:
Electric
Gas:
Ducted central heating unit
Other
Freestanding
Hot water systems (excluding piping):
Electric
Gas
Solar
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
Radios
Rugs
Solar power generating system assets
Stereo systems (incorporating amplifiers, cassette
players, compact disc players, radios and speakers)
Surround sound systems (incorporating audio-video
receivers and speakers)
Telecommunications assets:
Cordless phones
PABX computerised assets
Telephone hand sets
Television antennas, freestanding
Television sets
Vacuum cleaners:
Ducted:
Hoses
Motors
Wands
Portable
Ventilation fans
Video cassette recorder systems (VCR)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jul 2004
20
15
15
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
12
12
15
10
30
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
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
10
7
20
7
*
*
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jan 2001
1 Jul 2004
1 Jul 2004
1 Jul 2004
10
*
1 Jul 2004
4
10
10
5
10
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
10
10
10
10
20
5
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jan 2001
1 Jul 2004
1 Jul 2004
*
*
Taxation Ruling
TR 2014/4
Page 208 of 247
Page 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
(67110)
ASSET
Water 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
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 phone
Extinguishers
Hoses and nozzles
Pumps (including diesel and electric)
Stair pressurisation assets:
A C variable speed drives
Pressurisation and extraction fans
Sensors
Kitchen assets:
Cook tops
Crockery
Cutlery
Dishwashers
Freezers
Garbage disposal units
Microwave ovens
LIFE (YEARS)
REVIEWED
20
10
6
*
*
DATE OF
APPLICATION
1 Jan 2001
1 Jul 2004
1 Jul 2004
10
10
*
*
1 Jul 2004
1 Jul 2004
5
*
1 Jul 2004
10
10
2
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
20
*
1 Jul 2004
6
6
*
*
1 Jul 2004
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
10
12
10
10
*
*
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 209 of 247
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
(67110)
ASSET
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
Freestanding barbecues
Floor carpet (including artificial grass and matting)
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
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)
LIFE (YEARS)
REVIEWED
12
12
12
12
15
*
*
*
*
*
DATE OF
APPLICATION
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
10
7
5
10
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
5
10
*
*
1 Jul 2004
1 Jul 2004
10
5
5
5
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
5
5
5
8
15
*
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
5
10
*
*
1 Jul 2004
1 Jul 2004
15
15
15
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
8
8
*
*
1 Jul 2004
1 Jul 2004
12
12
15
17
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2004
Taxation Ruling
TR 2014/4
Page 210 of 247
Page 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
(67110)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
12
7
12
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
15
15
20
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
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
*
*
1 Jul 2005
1 Jul 2005
Swimming pool assets:
Chlorinators
Cleaning assets
Filtration assets (including pumps)
Heaters:
Electric
Gas
Solar
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
Closed circuit television systems:
Cameras
Monitors
Recorders:
Digital
Time lapse
Switching units (including multiplexes)
Security systems:
Code pads
Control panels
Detectors (including passive infra-red, 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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 211 of 247
Non-residential property operators
(67120)
ASSET
LIFE (YEARS)
REVIEWED
8
15
*
*
DATE OF
APPLICATION
1 Jul 2005
1 Jul 2005
15
*
1 Jul 2005
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
Carpets
Door control and motor drive system for automatic
sliding doors (incorporating chains, controls, motors
and sensors, excluding doors)
Hot water installations (excluding commercial
boilers and piping)
Power supply assets:
Emergency or standby:
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
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
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
Taxation Ruling
TR 2014/4
Page 212 of 247
Page status: not legally binding
Scientific research services
(69100)
ASSET
LIFE (YEARS)
REVIEWED
10
10
5
8
10
7
6
5
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
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
REVIEWED
DATE OF
APPLICATION
Freeze dryers
Freezers
Gel documentation systems
Glassware washers
Heating blocks
Homogenisers
Incubators
Liquid chromatography systems
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
Surveying and mapping services
(69220)
ASSET
Surveyors’ instruments:
Geodimeter (electronic)
Laser beam survey equipment
Levels
Stereoplotters (for making surveys from aerial
photography etc)
Theodolites
LIFE (YEARS)
10
10
20
10
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
20
1 Jan 2001
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 213 of 247
Veterinary services
(69700)
ASSET
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
REVIEWED
DATE OF
APPLICATION
Veterinarians’ assets:
Anaesthesia machines
Animal blow dryers
Animal cages:
Fibreglass, plastic and polyethylene cages
Stainless steel cages
Animal patient monitoring assets (including blood
pressure monitors, 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
Photographers’ plant:
Cameras:
Generally (including lenses, electronic flash
units, enlargers etc)
Used for street photography
Dark rooms (demountable – not integral part of
building)
LIFE (YEARS)
10
1 Jan 2001
4
20
1 Jan 2001
1 Jan 2001
Taxation Ruling
TR 2014/4
Page 214 of 247
Page status: not legally binding
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)
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
22
Road sweeper trucks (including sweepers)
Vacuum cleaners:
Backpack and pull along machines
Other portable (including upright machines)
Ride-on or stand on
5
*
DATE OF
APPLICATION
1 Jul 2010
2
*
1 Jul 2010
5
*
1 Jul 2010
3
*
1 Jul 2010
5
*
1 Jul 2010
10
*
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
Gardening services
(73130)
ASSET
Arboriculture and gardening services:
Blowers
Brushcutters (including whipper snippers)
22
1
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
3
2
*
*
1 Jan 2004
1 Jan 2004
A capped effective life of 7 /2 years may be available – see subsection 40-102(4)
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 215 of 247
Gardening services
(73130)
ASSET
LIFE (YEARS)
REVIEWED
2
15
3
*
*
*
DATE OF
APPLICATION
1 Jan 2004
1 Jan 2004
1 Jan 2004
4
4
*
*
1 Jan 2004
1 Jan 2004
7
2
2
5
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
1
*
1 Jan 2004
10
10
3
1
8
*
*
*
*
*
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
1 Jan 2004
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)
Self propelled (rotary)
Ride-ons
Stump grinders
Tractors
Tractor attachments:
Roller mowers
Slashers
Trailers used to carry tree and grass clippings
Tree climbing assets:
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)
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
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
Taxation Ruling
TR 2014/4
Page 216 of 247
Page status: not legally binding
Packaging services
(73200)
ASSET
LIFE (YEARS)
REVIEWED
Washing assets (including brush and barrel
washers)
Waxing assets
Graders:
Electronic
Mechanical
Optical
Labelling assets:
Labelling applicators (including in line labellers)
Labelling guns
Tree nuts assets:
Crackers
Drying silos
Separating assets (including air separators,
trommels and vibrating screens)
Packing assets (including bagging and wrapping
machines)
Scales (excluding platform scales)
10
*
DATE OF
APPLICATION
1 Jul 2008
10
*
1 Jul 2008
10
15
8
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
8
3
*
*
1 Jul 2008
1 Jul 2008
7
15
10
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
*
1 Jul 2008
5
*
1 Jul 2008
EDUCATION AND TRAINING
(80100 to 82200)
ASSET
LIFE (YEARS)
Kindergarten furniture and play equipment
REVIEWED
5
DATE OF
APPLICATION
1 Jan 2001
HEALTH CARE AND SOCIAL ASSISTANCE
(84010 to 87900)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
Medical assets:
Benchtop sterilisers
Benchtop ultrasonic cleaners
Clinical furniture
X-Ray viewers
Hospitals
(84010 to 84020)
ASSET
Hospital assets:
Anaesthesia machines
Angiography assets:
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 217 of 247
Hospitals
(84010 to 84020)
ASSET
Image acquisition system (incorporating computer
with digital subtraction capability, digital camera,
monitor and integrated software)
Image intensifier
Patient gantry or table, 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
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
LIFE (YEARS)
REVIEWED
4
*
DATE OF
APPLICATION
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
10
5
*
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
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
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
Taxation Ruling
TR 2014/4
Page 218 of 247
Page status: not legally binding
Hospitals
(84010 to 84020)
ASSET
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
ECG (electrocardiographs)
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
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
LIFE (YEARS)
REVIEWED
7
*
DATE OF
APPLICATION
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
10
7
*
*
*
*
*
*
1 Jan 2003
1 Jan 2003
1 Jan 2003
1 Jan 2003
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 219 of 247
Dental services
(85310)
ASSET
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
10
10
*
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
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
*
*
1 Jan 2004
1 Jan 2004
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
Dental operating lights
Dental units
Dental x-ray assets:
Conventional x-ray film systems (incorporating
control box, swing arm and x-ray head but
excluding 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
Taxation Ruling
TR 2014/4
Page 220 of 247
Page status: not legally binding
Optometry and optical dispensing
(85320)
ASSET
Colour vision testers (automated)
Corneal topography systems
Examination chairs
Glaucoma diagnostic assets (including ocular
coherence tomographs (OCT), 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
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 the
imaging device)
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 – UBM)
LIFE (YEARS)
REVIEWED
8
5
10
5
*
*
*
*
DATE OF
APPLICATION
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
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 221 of 247
Optometry and optical dispensing
(85320)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
7
5
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
7
5
4
10
10
*
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
4
*
1 Jul 2003
10
5
7
6
*
*
*
*
1 Jul 2003
1 Jul 2003
1 Jul 2003
1 Jul 2003
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
Pathologist and other pathology
(85202 and 85209)
ASSET
Pathologists’ assets:
Batch slide stainer
Bio hazard chambers
Centrifuges
Incubators
Laboratory analysers
Microscopes
Rotary microtomes
Tissue embedding systems
Tissue processors
Podiatry services
(85399)
ASSET
Podiatrists’ assets:
Computerised orthoses manufacturing assets:
Contact pin digitisers
Carving mills
Doppler vascularscopes
Electric nail drills:
Dust extraction drills
Portable dust extraction drills
Water and alcohol based spray drills
Examination/magnifying lamps
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
Taxation Ruling
TR 2014/4
Page 222 of 247
Page status: not legally binding
Podiatry services
(85399)
ASSET
Patient chairs
Podiatric instruments
Vacuum presses
Vascular neurological assessment assets:
Monofilaments
Tuning forks
LIFE (YEARS)
REVIEWED
12
3
3
*
*
*
DATE OF
APPLICATION
1 Jul 2003
1 Jul 2003
1 Jul 2003
2
10
*
*
1 Jul 2003
1 Jul 2003
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
10
*
1 Jul 2002
15
*
1 Jul 2002
4
*
1 Jul 2002
Radiology and diagnostic imaging services
(85201, 85203 and 85209)
ASSET
Radiologists’ diagnostic imaging assets:
Bone densitometry (BMD) system (incorporating
either a whole body scanner, integrated computer
and integrated software, or a spine and hip scanner,
holding devices, integrated computer and integrated
software)
Computed radiography (CR) digitiser
Computed tomography (CT) system (incorporating
scanner, integrated computer and integrated
software)
Film digitiser
Fluoroscopy assets (excluding direct radiography
assets):
Fixed system (incorporating buckies, generators,
screening table and suspensions)
Image acquisition system (incorporating a
computer, digital camera, integrated software
and monitor)
Image intensifier
Mobile system (incorporating buckies,
generators, screening table and suspensions)
Magnetic resonance imaging (MRI) system
(incorporating a scanner, cooling system, radio
frequency coil accessories, integrated computer and
integrated software)
Mammography systems (incorporating either prone
core biopsy scanner, quality assurance equipment,
stereotaxis, integrated computer and integrated
software or conventional upright scanner, quality
assurance equipment, stereotaxis, integrated
computer and integrated software)
Nuclear medicine systems (incorporating camera,
gantry, collimators, integrated computer, integrated
software and hot lab equipment but excluding
Positron Emission Tomography (PET) systems)
Orthopantomography (OPG) systems (incorporating
scanner, integrated computer and integrated
software)
Patient archival and communication systems
(PACS)
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 223 of 247
Radiology and diagnostic imaging services
(85201, 85203 and 85209)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
5
*
1 Jul 2003
5
*
1 Jul 2003
7
*
1 Jul 2003
7
*
1 Jul 2003
7
*
1 Jul 2003
7
*
1 Jul 2003
7
7
*
*
1 Jul 2003
1 Jul 2003
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)
Specialist medical services n.e.c
(85129)
ASSET
Neurologists’ assets:
Electroencephalography (EEG) systems
(incorporating electrodes, amplifier, integrated
software and integrated computer)
Electromyography (EMG) systems (incorporating
electrodes, amplifiers, integrated software and
integrated computer)
Thoracic physicians’ assets:
Body plethysmographs (incorporating flow sensors,
gas analysers, integrated software and integrated
computer)
Continuous positive airway pressure (CPAP) and
variable positive airway pressure (VPAP) systems
Lung function analysis exercise systems
(incorporating flow sensors, treadmill or ergometer,
ECG, pulse oximeter, integrated software and
integrated computer)
Lung function analysis systems (incorporating flow
sensors, gas analysers, integrated software and
integrated computer)
Spirometers
Sleep laboratory systems (incorporating amplifiers,
sensors, integrated CPAP monitor, integrated
carbon dioxide monitor, integrated pulse oximeters,
integrated computer and integrated software)
Taxation Ruling
TR 2014/4
Page 224 of 247
Page status: not legally binding
Nursing home operation
(86011)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
7
10
10
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
10
7
10
10
7
10
7
10
10
*
*
*
*
*
*
*
*
*
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
Beds:
Electronic
Mechanical
Bedside cabinets/lockers, carts and poles and overbed
tables
Commodes
Nurse call systems
Pan flushers
Patient hoists and lifters
Patient monitoring assets
Patient scales
Shower chairs
Trolleys
Wheelchairs
ARTS AND RECREATION SERVICES
(89100 to 92099)
Heritage activities
(89100 to 89220)
ASSET
100
DATE OF
APPLICATION
1 Jan 2001
20
10
1
33 /3
1 Jan 2001
1 Jan 2001
1 Jan 2001
20
1
13 /3
10
1 Jan 2001
1 Jan 2001
1 Jan 2001
LIFE (YEARS)
Museum displays in aircraft/war museums
Parks and gardens:
Lion park:
Animal cages and sheds
Animal huts
Planetarium dome
Sea life centre:
Fibreglass aquarium tanks
Ketch
TV audio system
REVIEWED
Creative and performing arts activities
(90010 to 90030)
ASSET
LIFE (YEARS)
Theatre equipment:
Accessories (theatrical – wigs, costumes, etc)
REVIEWED
5
DATE OF
APPLICATION
1 Jan 2001
Health and fitness centres and gymnasia operations
(91110)
ASSET
Health and fitness centre operation assets:
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 225 of 247
Health and fitness centres and gymnasia operations
(91110)
ASSET
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
4
*
1 Jul 2012
5
8
5
*
*
*
1 Jul 2012
1 Jul 2012
1 Jul 2012
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
1
5 /2
1
3 /2
1
10
1
3 /2
1
3 /2
10
1
5 /2
1
5 /2
40
*
*
*
*
*
*
*
*
*
*
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
1 Jul 2001
1 Jan 2001
15
5
15
*
*
*
1 Jan 2002
1 Jan 2002
1 Jan 2002
25
25
*
*
1 Jan 2002
1 Jan 2002
5
25
*
*
1 Jan 2002
1 Jan 2002
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:
Audio visual entertainment assets (including
amplifiers, audio speakers, digital disc players
and televisions)
Fans (including wall mounted)
Lockers
Platform scales
Sport and recreation services
(91121 to 91390)
ASSET
Amusement machines and equipment:
Coin-operated amusement machines:
Children’s rides
Convertible video game/simulator (cabinet)
Dedicated video game/simulator
Interchangeable video game kit
Juke box (compact disc)
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)
Taxation Ruling
TR 2014/4
Page 226 of 247
Page status: not legally binding
Sport and recreation services
(91121 to 91390)
ASSET
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’
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
Golf courses (miniature):
Lighting plant, electric motors, moving parts
Lighting standards
Carpets on stairways
Marina operation:
Boat cradles
Boat storage racks
Forklifts
Marina – wet berths (incorporating piling, decking
and floating pontoons)
Mooring buoys
Travel lifts
Racehorses
Racing cars
Shuffle boards
Skating rink plant:
Fittings (open air)
General freezing plant and equipment
Hired ice skating boots
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
1
13 /3
1 Jan 2001
5
4
10
10
1
13 /3
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
20
40
3
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
15
10
2
10
*
*
1 Jul 2002
1 Jul 2002
1 Jan 2001
1 Jan 2001
1 Jan 2001
20
1
13 /3
5
1 Jan 2001
1 Jan 2001
1 Jan 2001
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 227 of 247
Sport and recreation services
(91121 to 91390)
ASSET
LIFE (YEARS)
Roller skates
Surface (synthetic panels)
Ski equipment (skis, boots and stocks for hiring to
public)
Ski maintenance machine
Space theatre dome
Tennis court surface:
Bitumen
Plexipave
Synthetic lawn
Trampolines
REVIEWED
5
10
3
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
1 Jan 2001
13 /3
1
33 /3
1
1 Jan 2001
1 Jan 2001
20
20
10
10
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
Gambling activities
(92010 to 92099)
ASSET
Poker/gaming machines
Totalisator:
Computer equipment
Ancillary equipment (eg ticket issuing machines)
LIFE (YEARS)
REVIEWED
7
*
10
1
13 /3
DATE OF
APPLICATION
1 Jul 2009
1 Jan 2001
1 Jan 2001
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 machine
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
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
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
Taxation Ruling
TR 2014/4
Page 228 of 247
Page status: not legally binding
Automotive repair and maintenance
(94110 to 94199)
ASSET
LIFE (YEARS)
REVIEWED
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
Steel
Continuous diesel engine particulate testers
Cooling system flushers
Decelerometer brake testers
Diagnostic assets:
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
5
5
*
*
DATE OF
APPLICATION
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
10
*
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 229 of 247
Automotive repair and maintenance
(94110 to 94199)
ASSET
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 pallets
Rubber
Distribution lines:
Polyethylene
Rubber
Steel
Guns and pumps
Reels:
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:
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
3
7
20
10
7
10
10
5
4
7
5
15
10
7
10
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
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
Taxation Ruling
TR 2014/4
Page 230 of 247
Page status: not legally binding
Automotive repair and maintenance
(94110 to 94199)
ASSET
LIFE (YEARS)
REVIEWED
10
5
*
*
DATE OF
APPLICATION
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
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
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
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
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 231 of 247
Automotive body, paint and interior repair n.e.c.
(94129)
ASSET
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:
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
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
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
3
*
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
Taxation Ruling
TR 2014/4
Page 232 of 247
Page status: not legally binding
Hairdressing and beauty services
(95110)
ASSET
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
7
10
10
*
*
*
*
1 Jul 2010
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
Beauty industry assets:
Electrical treatment assets:
Faradic, galvanic, high frequency and multi
function units
Light therapy units (including intense pulse light
systems)
Micro dermabrasion units
Hydrotherapy assets:
Spa capsules
Vichy shower units
Wet tables
Massage and treatments beds:
Dry hydrotherapy (including flotation)
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
LIFE (YEARS)
Funeral directors’ plant
REVIEWED
20
DATE OF
APPLICATION
1 Jan 2001
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)
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
5
*
1 Jul 2010
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 233 of 247
Laundry and dry cleaning services
(95310)
ASSET
LIFE (YEARS)
REVIEWED
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)
Other (including walk behind and self- contained
carpet extractors)
Truck or van mounted
Vacuum cleaners:
Backpack and pull along machines
Other portable (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)
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
5
*
DATE OF
APPLICATION
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
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
Taxation Ruling
TR 2014/4
Page 234 of 247
Page status: not legally binding
Laundry and dry cleaning services
(95310)
ASSET
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
10
15
*
*
1 Jul 2011
1 Jul 2011
10
20
*
*
1 Jul 2011
1 Jul 2011
7
5
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jul 2011
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 ultra violet sterilisers
Pumps
Tanks
Photographic film processing
(95320)
ASSET
Mini lab
Photo engraving plant:
Automatic (dark room) cameras
General plant
Powderless etching machines
Power operated proofing presses
Photo lab (one-hour service)
10
DATE OF
APPLICATION
1 Jan 2001
10
20
10
1
13 /3
10
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
LIFE (YEARS)
REVIEWED
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 235 of 247
Schedule
Table B as at 1 July 2014
Effective lives (Asset Categories)
A
ASSET
Advertising signs:
Billboards (hoarding)
Roller board (moving surface)
Solar powered (real estate signs)
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
controller)
Fan coil units (connected to a condensing set)
Humidifiers (steam generator)
Mini split system up to 20KW (including ceiling, floor
and high wall split system)
Packaged air conditioning units
Pumps
Room units
Aircraft:
Aeroplane:
23
General use
Used predominantly for agricultural spraying or
24
agricultural dusting
LIFE (YEARS)
REVIEWED
20
2
6 /3
1
13 /3
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
1 Jan 2001
20
*
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
23
A capped effective life of 10 years is available – see subsection 40-102(4)
24
A capped effective life of 8 years is available – see subsection 40-102(4)
Taxation Ruling
TR 2014/4
Page 236 of 247
Page status: not legally binding
A
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
10
*#
*#
1 Jul 2002
1 Jul 2002
7
15
100
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2013
8
*
1 Jul 2001
ASSET
LIFE (YEARS)
REVIEWED
Bending machines (bar, angle and rod)
Block and brick elevators, portable
Boilers
Boom gates:
Electromechanically operated boom gates
Hydraulically operated boom gates
Building maintenance units
Buildings:
To the extent that they form an integral part of plant
and machinery:
Brick, stone or concrete structures
Gantries
Other structures
Freezing works:
Brick, stone or concrete structure
Wholly wooden structure
Primary production, forestry and pearling industries:
Non-residential:
With brick, stone or concrete walls
With wood and/or iron walls
10
10
20
*
*
*
DATE OF
APPLICATION
1 Jul 2008
1 Jul 2008
1 Jul 2005
7
10
35
*
*
*
1 Jul 2013
1 Jul 2013
1 Jul 2005
ASSET
Helicopter:
25
General use
Used predominantly for mustering, agricultural
26
spraying or agricultural dusting
Airless sprayers (used in painting, epoxy and
polyurethane coating, priming etc):
Electrically and petrol-driven units
Pneumatically-driven units
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)
Automatic teller machine
B
100
1
33 /3
1
33 /3
100
20
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
50
33
1 Jan 2001
1 Jan 2001
C
ASSET
LIFE (YEARS)
Caravans:
25
A capped effective life of 10 years is available – see subsection 40-102(4)
26
A capped effective life of 8 years is available – see subsection 40-102(4)
REVIEWED
DATE OF
APPLICATION
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 237 of 247
C
ASSET
LIFE (YEARS)
Generally
Used only within the confines of a caravan park
Car parking (hydraulic elevated platforms and hoists
including control equipment)
Compaction:
Compactors – flat plate
Compactors – vertical rammer
Computers:
Generally
Laptops
Raised access floors in computer data rooms and
server rooms
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
Cranes (gantry and overhead)
Curtains and drapes
6 /3
10
10
REVIEWED
2
DATE OF
APPLICATION
1 Jan 2001
1 Jan 2001
1 Jan 2001
8
6
*
*
1 Jul 2008
1 Jul 2008
4
3
40
*
*
*
1 Jan 2001
1 Jan 2001
1 Jul 2014
5
*
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
25
6
*
*
*
*
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2008
1 Jul 2014
1 Jul 2004
ASSET
LIFE (YEARS)
REVIEWED
Door control and motor drive system for automatic
sliding doors (incorporating chains, controls, motors and
sensors, excluding doors)
Dozers/front end loaders
Drink dispensing machines
15
*
DATE OF
APPLICATION
1 Jul 2005
9
10
*
*
1 Jul 2002
1 Jul 2005
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
*
1 Jan 2006
D
E
ASSET
Elevated work platforms:
Boom (including knuckle and telescopic)
Taxation Ruling
TR 2014/4
Page 238 of 247
Page status: not legally binding
E
ASSET
Personal
Scissor
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)
LIFE (YEARS)
REVIEWED
10
10
*
*
DATE OF
APPLICATION
1 Jan 2006
1 Jan 2006
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
25
10
10
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
1 Jul 2013
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:
A C variable speed drive
Pressurisation and extraction fans
Sensors
Floor coverings - linoleum and vinyl (removable without
damage)
Fogging machines (insecticide), including cold foggers
and thermal foggers:
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 239 of 247
F
ASSET
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)
DATE OF
APPLICATION
1 Jul 2013
1 Jul 2013
1 Jul 2002
1 Jul 2013
1 Jul 2008
1 Jul 2014
LIFE (YEARS)
REVIEWED
6
10
11
11
10
40
*
*
*
*
*
*
LIFE (YEARS)
REVIEWED
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
4
4
10
*
*
*
1 Jan 2006
1 Jan 2006
1 Jul 2014
7
10
5
*
*
*
1 Jul 2008
1 Jul 2008
1 Jul 2008
10
*
1 Jul 2014
G
ASSET
DATE OF
APPLICATION
Generators (see in 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)
Ladders (including stepladders, work platforms
extension ladders, trestles and planks):
Aluminium
Fibreglass
Laser cutting machines
Levels:
Dumpy
Laser beam
Lift slab assets (incorporating spreader bars, clutches,
pulleys and cables)
Libraries (professional)
Taxation Ruling
TR 2014/4
Page 240 of 247
Page status: not legally binding
L
ASSET
Lifts (elevated work platforms):
Boom (including knuckle and telescopic)
Personal
Scissor
Lifts (including dumbwaiters, hydraulic lifts and traction
lifts)
Lighting control systems (microprocessor based)
Livestock being working beasts and beasts of burden
(including camels and horses) used in a business other
than primary production
Loading bay assets:
Dock levellers
Pallet jacks and pallet trucks
Scissor lifts
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
10
10
30
*
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
1 Jan 2003
5
15
*
*
1 Jul 2014
1 Jul 2014
20
10
15
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
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
5
4
*
1 Jan 2006
1 Jan 2001
1 Jan 2001
12
*#
1 Jan 2005
12
*#
1 Jan 2005
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, etc:
Buses having a gross vehicle mass of more than 3.5
27
tonnes
Cars (motor vehicles designed to carry a load of
less than one tonne and fewer than 9 passengers):
Generally
Hire and travellers’ cars
Taxis
Garbage compactor trucks - see Table A Waste
disposal services (29110)
Light commercial vehicles designed to carry a load
of one tonne or greater and having a gross vehicle
28
mass of 3.5 tonnes or less
Minibuses having a gross vehicle mass of 3.5
tonnes or less and designed to carry 9 or more
29
passengers
Motor cycles and scooters
2
6 /3
27
A capped effective life of 7 /2 years is available – see subsection 40-102(4)
1
28
A capped effective life of 7 /2 years is available – see subsection 40-102(4)
29
A capped effective life of 7 /2 years is available – see subsection 40-102(4)
1
1
1 Jan 2001
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 241 of 247
M
ASSET
LIFE (YEARS)
REVIEWED
Trailers having a gross vehicle mass greater than
30
4.5 tonnes
Trailers having a gross vehicle mass of 4.5 tonnes
or less
Trucks having a gross vehicle mass greater than 3.5
tonnes (excluding off highway trucks used in mining
31
operations)
Moving walks
Musical Instruments, etc:
Associated portable equipment (including amplifiers,
microphones, speakers, mixers and music stands)
Brass
Keyboard (Acoustic)
Keyboard (Electric)
Percussion
Stringed
Woodwind
15
*#
10
DATE OF
APPLICATION
1 Jan 2005
1 Jan 2005
15
*#
1 Jan 2005
20
*
1 Jan 2003
6 /3
2
*
1 Jan 2001
10
10
5
5
10
10
*
*
*
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
1 Jan 2001
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
15
20
*
*
1 Jul 2005
1 Jul 2005
15
20
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
*
*
*
1 Jan 2001
1 Jan 2001
1 Jan 2001
O
ASSET
Office furniture, freestanding:
Bookcases:
Timber
Metal
Cabinets (including credenzas, cupboards, filing,
mapping, mobile, stationery and storage type):
Timber/laminated
Metal
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 whiteboard
Enveloping machine
Facsimile machine
30
A capped effective life of 10 years is available – see subsection 40-102(4)
31
A capped effective life of 7 /2 years is available – see subsection 40-102(4)
1
Taxation Ruling
TR 2014/4
Page 242 of 247
Page status: not legally binding
O
ASSET
Letter folding and inserting machines (including
envelope inserters and letter inserters - desktop/low
volume units)
Mailing machine
Multi function machine (includes fax, copy, print and
scan function)
Photo copying machines
Projectors (including lenses)
Shredders
Trolleys
Whiteboards
LIFE (YEARS)
REVIEWED
5
*
DATE OF
APPLICATION
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
10
*
1 Jul 2009
10
*
1 Jul 2009
10
*
1 Jul 2009
10
12
8
*
*
*
1 Jul 2009
1 Jul 2009
1 Jul 2009
10
10
*
*
1 Jul 2009
1 Jul 2009
20
15
10
*
*
*
1 Jul 2005
1 Jul 2014
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
P
ASSET
Packaging machines:
Bagging machines (including flow wrappers, form fill
and seal machines, and roll wrapping machines)
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
Robotic pick and place packaging machines
Wrapping machines including shrink wrappers,
stretch wrappers and strapping machines
Partitions (demountable)
Platform scales
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 (eg construction sites)
Powder coating machines and systems (automatic and
manual)
Power supply assets:
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 243 of 247
P
ASSET
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
32
specified purpose ):
Distribution lines:
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:
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
DATE OF
APPLICATION
20
25
*
*
1 Jul 2005
1 Jul 2005
15
15
*
*
1 Jul 2005
1 Jul 2013
10
5
*
*
1 Jul 2008
1 Jul 2008
47½
45
*
*
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
15
*
1 Jul 2014
R
ASSET
Refrigeration assets:
Compressors, condensers, evaporators etc
32
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 2014/4
Page 244 of 247
Page status: not legally binding
R
ASSET
DATE OF
APPLICATION
1 Jul 2014
1 Jul 2014
LIFE (YEARS)
REVIEWED
40
10
*
*
ASSET
LIFE (YEARS)
REVIEWED
Saws, bench and mitre, portable
Scaffolding:
Aluminium
Fibreglass
Steel
Security and monitoring assets:
Access control systems:
Code pads
Door controllers
Readers:
Proximity
Swipe card
Ballistic and blast resistant screens and barriers
(including fixed and rising types) not forming part of
the building
Closed circuit television systems:
Cameras
Monitors
Recorders:
Digital
Time lapse
Switching units (including multiplexers)
Security systems:
Code pads
Control panels
Detectors (including glass, passive infra-red and
vibration)
Global system for mobiles (GSM) unit
Noise maker (including alarms and bells)
Sewing machines
Signage for business identification (including lighting for
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
7
*
DATE OF
APPLICATION
1 Jul 2008
5
5
15
*
*
*
1 Jan 2006
1 Jan 2006
1 Jan 2006
5
5
*
*
1 Jul 2004
1 Jul 2004
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
10
*
*
*
*
1 Jul 2004
1 Jul 2004
1 Jan 2014
1 Jul 2005
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
Insulation panels used in cool or freezer rooms
Robots (industrial)
S
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 245 of 247
S
ASSET
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
Filtration assets (including pumps)
Heaters:
Electric
Gas
Solar
Swimming pools (used as plant in a business):
Above-ground
Concrete
Fibreglass
Switchboards
Synthetic lawn surface
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
30
*
1 Jul 2014
25
25
20
10
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2013
12
7
12
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
15
15
20
*
*
*
1 Jul 2004
1 Jul 2004
1 Jul 2004
10
50
20
20
5
*
*
*
*
*
1 Jul 2005
1 Jul 2005
1 Jul 2005
1 Jul 2014
1 Jul 2014
LIFE (YEARS)
REVIEWED
5
*
DATE OF
APPLICATION
1 Jul 2014
20
*
1 Jan 2001
3
10
10
10
5
12
*
*
*
*
*
*
1 Jul 2014
1 Jan 2005
1 Jul 2005
1 Jul 2014
1 Jul 2013
1 Jul 2007
6
6
3
7
*
*
*
*
1 Jul 2014
1 Jul 2014
1 Jul 2014
1 Jul 2014
LIFE (YEARS)
REVIEWED
5
20
*
*
T
ASSET
Tarpaulins
Telephone Installations:
Complete telephone system (comprising
switchboards, instruments, cables etc)
Mobile phones
PABX computerised assets
Telephone hand sets
Television sets
Total stations (used in mapping and surveying etc)
Tractors
Two-way radios:
Base stations
Mobile units
Portable units
Repeaters
V
ASSET
Vending machine
Ventilation fans (excluding ducting, piping and vents)
DATE OF
APPLICATION
1 Jul 2001
1 Jan 2005
Taxation Ruling
TR 2014/4
Page 246 of 247
Page status: not legally binding
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):
Batteries (detachable for recharging)
Battery chargers:
Forklifts
Other
Handling assets:
Battery tuggers
Racking roller beds
Transfer carts
Washers
Carts/buggies
Conveyors
Door control and motor drive systems (incorporating
chains, controls, motor and sensors), excluding
doors:
External
Internal
Floor sweepers/scrubbers
Forklift attachments:
Cages
Push pull units
Inflatable dock bags/seals/shelters
Pallet assets:
Dispensers
Lift tables
Racks
Radio frequency terminal assets:
Barcode readers/scanners
Portable/handheld and vehicle mounted
terminal devices
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 (industrial)
Weighbridges
Welders:
Diesel
Electric
LIFE (YEARS)
REVIEWED
DATE OF
APPLICATION
20
15
*
*
1 Jul 2011
1 Jul 2011
5
*
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
20
*
*
*
1 Jul 2011
1 Jul 2011
1 Jan 2001
1 Jul 2014
10
5
*
*
1 Jul 2008
1 Jul 2008
Taxation Ruling
TR 2014/4
Page status: not legally binding
Page 247 of 247
W
ASSET
Oxygen welders and cutters
X
Y
Z
LIFE (YEARS)
REVIEWED
10
*
DATE OF
APPLICATION
1 Jul 2014