| MANUFACTURING: |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| Baked
cereal bar product manufacturing assets - see Table A Bakery product
manufacturing (11710 to 11740) |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Ancillary
assets (including basket/crate washers, basket stack movers, crate/pan
stackers and unstackers, depanners/detinners, foil handling denesters,
oil spray units, pan cleaners, and topping applicators) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Automatic pan storage units | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Automatic product handling assets (including basket loaders and basket stackers) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Conveyors: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Infloor | 12 years | 16.67% | 8.33% | 1 Jan 2002 |
| Cooling and refrigeration assets: |
| Cooling tunnels, tray and vacuum coolers | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Freezers (including blast freezer, plate freezer) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Spiral coolers, spiral freezers | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Final provers (mechanical type) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Final provers (rack type) | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Make-up
assets (including croissant making machines, crumpet making machines,
crumbers, cutters, depositors, dividers, dough pumps, dough piece check
weighers, extruders, final moulder/panners, first/intermediate provers,
gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin
making machines, pie making machines, roll making machines,
rounder/airflow handers, sheeters and stampers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2002 |
| Mixing
assets (including bowl/dough hoists/tippers, meat mincers, meat
mincer/blenders, mixers generally and mixer water assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Ovens: |
| Rack ovens | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Tray type ovens (including swing tray) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Tunnel ovens: |
| Generally | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Lidding systems | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Packaging
assets (including accumulators, bag closers, bread baggers, box and
carton making machines, finished product check weighers, flow wrappers,
metal detectors, robotic pick and place assets and shrink wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Proof and bake systems: |
| Spiral oven | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Spiral prover | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Secondary
process assets (including cake folders, creamers, depositors, enrobers,
icing machines, sandwiching machines and sprinklers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2002 |
| Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Storage, feeding and ingredient handling assets: |
| Blowers, flour sifters and grain soak systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Flour silos | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Weighers | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Retail bread, biscuit, cake and pastry baking assets: |
| Bread slicers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Bun dividers/rounders | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Fixed bowl spiral mixers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Hydraulic dough dividers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Moulders | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Ovens (convection) | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Ovens (multi-decked, rotating rack or static rack, rotating deck) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Planetary mixers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Provers/prover retarders | 6 years | 33.33% | 16.67% | 1 Jan 2002 |
| Semi-automated baguette, bread and bread roll making assets | 12 years | 16.67% | 8.33% | 1 Jan 2002 |
| Semi-automated doughnut making assets | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Sugar milling assets: |
| Cane delivery assets: |
| Cane bin assets: |
| Rail bins | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Rail bin automatic coupling/de-coupling devices | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Road bins | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Rail
assets (excluding cane bin assets) - see Table A Rail freight and
passenger transport services (47100 to 47200) |
| Receival station assets: |
| Cane levellers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cane receival hoppers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Tipplers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cane juice extraction assets: |
| Cane shredding machines (incorporating drives) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Crushing mills (incorporating drives) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Rotary juice screens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cane juice filtration and clarification assets: |
| Clarifiers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Flash tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Juice heaters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Lime and mud storage bins | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Lime slakers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Mud mixers/minglers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Rotary vacuum mud filters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Evaporation and crystallisation assets: |
| Centrifugals | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Crystallisers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Evaporators | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Magma mixers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Magma/massecuite distributors and receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Massecuite re-heaters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Seed vessels | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Sugar melters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Vacuum pans | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Vapour condensers: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Molasses storage assets: |
| Coolers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dams (earthworks only) | 40 years | 5.00% | 2.50% | 1 Jul 2011 |
| Dam bladders and covers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Power generation assets: |
| Ash filters (including rotary and horizontal belt vacuum filters) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bagasse handling assets: |
| Bagacillo collection systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bagasse
bins (incorporating stacking and reclaim systems) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Other power generation assets - see Table A Electricity supply (26110 to 26400) |
| Sugar drying and storage assets: |
| Hoppers (weigh and feed) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Lump breakers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Rotary sugar dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Sugar storage bins and silos | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Vibratory screens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support assets: |
| Air compression assets: |
| Air dryers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Compressors | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Packaged air compression systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Blowers and fans | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Control system assets: |
| Control cabinets and switchgear | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Instrumentation | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Programmable logic controllers (PLCs) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Switchboards | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Conveyors (including framework and enclosures) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Conveyor belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dust collectors (including ducting, but excluding bagacillo collection systems) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Heat exchangers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Laboratory assets: |
| Cutter grinders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Moisture determination ovens | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Polarimeters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary juice samplers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Spectrometers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Wet disintegrators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Overhead cranes - see Table B Cranes |
| Piping and valves: |
| Piping: |
| Mild steel | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Non ferrous | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Tanks (excluding molasses storage tanks): |
| Water storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Other tanks: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plastic | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Water treatment and cooling assets: |
| Clarifiers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Cooling and effluent ponds | 40 years | 5.00% | 2.50% | 1 Jul 2011 |
| Cooling towers: |
| Field erected | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Packaged | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Ion exchange systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar refining assets: |
| Affination assets: |
| Centrifugals | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Magma mixers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Melter liquor screens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar melters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Clarification and de-colourising assets: |
| Carbon regeneration kilns | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Clarifiers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Deep bed filters | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| De-colourising columns: |
| Carbon based | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Resin based | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Evaporation and crystallisation assets: |
| Centrifugals | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Evaporators | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Magma/massecuite distributors and receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Vacuum pans | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Vapour condensers: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines, and
roll wrapping machines) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bottling assets: |
| Bottle capping, filling and unscrambling machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Syrup and treacle filter presses | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| UV disinfectors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Case erecting, packing and closing machines (including casepackers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Inspection
equipment (including check weighers, metal detectors, counting
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Multihead and singlehead weighers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Palletisers and de-palletisers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Product
identification labellers (including decorating, applicator and coding
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar receival, drying, screening, and storage assets: |
| Bins, hoppers and silos | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Lump breakers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Rotary sugar dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Sugar throwers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Vibratory screens (including graders and scalpers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support assets: |
| Air compression assets: |
| Air dryers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Compressors | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Packaged air compression systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Blowers and fans | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Boilers (packaged type only) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Control system assets: |
| Control cabinets and switchgear | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Instrumentation | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Program logic controllers (PLCs) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Switchboards | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Conveyors (including framework and enclosures): |
| Packaging conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Other conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cooling towers: |
| Field erected | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Packaged | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dust collectors (including ducting) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Heat exchangers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Pipes and valves: |
| Pipes: |
| Mild steel | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Non ferrous | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Refractometers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Spectrometers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tanks: |
| Water storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Other tanks: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plastic | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Chocolate making assets: |
| Conches | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Pre-refiners | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Refiners | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Tempering machines | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Enrobers (chocolate, coconut etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Jelly and sugar lolly making assets: |
| Cleaners (brush and laser) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Coating and dusting machines | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Depositors (including nozzle plates, pistons and pumps) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Mouldboards and trays | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Oiling machines | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Starch conditioners | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Starch moguls | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill seal machines, shaped foil
wrappers, stick/bunch/sleeve wrappers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Multihead and singlehead weighers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Panning assets: |
| Belt panners | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Coating and polishing panners | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Sugar panners | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Support assets: |
| Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cooling tunnels | 17 years | 11.76% | 5.88% | 1 Jul 2016 |
| Cutters and guillotines | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Moulds | 4 years | 50.00% | 25.00% | 1 Jul 2016 |
| Tanks and vats (chocolate, egg, syrup etc) | 14 years | 14.29% | 7.14% | 1 Jul 2016 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Bakery assets: |
| Bakery
display assets, non-refrigerated (including freestanding display
cabinets, cases, racks, shelves and stands) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Bakery trolleys | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| Bread slicers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Bun divider rounders | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Doughnut making machines | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Hydraulic dough dividers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Mixers (including planetary and spiral mixers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Moulders | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| Ovens | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Provers and retarder provers | 8 years | 25.00% | 12.50% | 1 Jul 2020 |