AGRICULTURE, FORESTRY AND FISHING: |
Poultry farming for breeding, eggs and meat: |
Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
Poultry hatcheries: |
Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
Pig farming: |
Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
Aquaculture: |
Power supply assets, emergency or standby: |
Generators (incorporating attached engine management and generator monitoring instruments) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
Water assets: |
Water
treatment assets (including filtration assets, foam fractionators,
oxygen and ozone generators and UV sterilizers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
MINING: |
Surface mobile mining machines: |
Generators | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
MANUFACTURING: |
Oil and fat manufacturing: |
Support assets: |
Generators - see Table B Power supply assets |
Wine and other alcoholic beverage manufacturing: |
Support assets: |
Inert gas systems: |
Nitrogen generators | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
Pulp, paper and converted paper product manufacturing: |
Pulp and paper mill assets: |
Electrical and instrumentation assets: |
Power
plant assets (including switchgear, transformers and turbo generators) -
see Table A Electricity supply (26110 to 26400) |
Industrial gas manufacturing: |
Industrial gas - manufacturing assets for specific gases: |
Acetylene manufacturing assets (carbide process): |
Acetylene generators (incorporating hoppers) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
Basic inorganic chemical manufacturing: |
Ammonia manufacturing assets: |
Support assets: |
Electricity supply assets: |
Steam turbine generators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
Cement manufacturing: |
Drying assets: |
Hot gas generators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Electrical installation assets (including cabling): |
Power generators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Plaster product manufacturing: |
Plasterboard and cornice manufacturing assets: |
Plaster milling assets: |
Heat generators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Concrete product manufacturing: |
Concrete block, brick and paver manufacturing assets: |
Curing assets: |
Boilers (including steam generators) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
Iron smelting and steel manufacturing: |
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) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
Non-ferrous metal casting: |
Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
Sand casting assets: |
Gas generators for sand curing | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
Motor vehicle manufacturing: |
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
Ancillary and support assets: |
Power
supply assets (including generators) - use any relevant determinations
made for Power supply assets in Table B |
Photographic, optical and ophthalmic equipment manufacturing: |
Optical lens grinding and contact lens manufacturing: |
Combined surface generators and grinders and finers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
Surface generators and grinders | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
Electricity supply: |
Electricity generation: |
Power generators: |
Co-generation: |
Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Control and monitoring system | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Gas turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
Heat recovery steam generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Reciprocating engines, diesel fired | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
Reciprocating engines, gas spark ignition | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Combined cycle: |
Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Gas turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
Heat recovery steam generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Diesel or gas engine: |
Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Diesel reciprocating engines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Gas spark ignition reciprocating engines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Gas turbine: |
Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Gas turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Hydro-electric: |
Control and monitoring system | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Generator
transformers and unit transformers in sub-tropical area | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
Hydro turbines and generators | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
Miscellaneous assets | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
On-site switchyards with conventional outdoor switchgear | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
On-site switchyards with gas insulated switchgear | 35 years | 5.71% | 2.86% | 1 Jan 2002 |
Station
and auxiliary electrical systems within the power station | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
Solar: |
Photovoltaic
electricity generating system assets (incorporating photovoltaic
panels, mounting frames and inverters) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
Thermal: |
Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Primary
dust collection systems (incorporating electrostatic precipitators or
baghouse filters) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Solid
fuel preparation assets (including fuel feeders and milling assets) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Steam generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Wind: |
Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
Wind turbines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
CONSTRUCTION: |
Power supply assets: |
Generators, portable (incorporating attached engine management and generator monitoring instruments): |
Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
Petrol | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
RETAIL TRADE: |
Power supply assets, emergency or standby: |
Generator assets - see Table B Power supply assets |
Supermarket and grocery stores: |
Support and other assets: |
Power generators (emergency or standby) | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
TRANSPORT, POSTAL AND WAREHOUSING: |
Rail freight and passenger transport services: |
Monorail operation assets: |
Infrastructure assets: |
Electrification assets: |
Standby generators | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
Water transport and support services: |
Support assets (acquired separately from the vessel): |
Power supply assets: |
Generators (stand alone) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
INFORMATION MEDIA AND TELECOMMUNICATIONS: |
Motion picture and video activities: |
Camera accessories: |
Time code generators and master clocks | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
Motion picture film processing assets: |
Optical sound camera systems (incorporating soundtrack and time code generators) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
Radio broadcasting: |
Control room assets generally: |
Personal
computer based assets (including delay units, logging units, program
fail detectors, RDS generators etc) | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
Time code generators | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Transmission assets: |
Generators (backup) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Television broadcasting: |
Broadcast
interfacing assets (including aspect ratio converters, distribution
amplifiers, sync pulse generators, timecode generators and readers and
other 'glue' assets) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
Signal
measurement, monitoring and testing assets (including modulation
monitors, RF analysers, test signal generators, vectorscopes and
waveform monitors) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
Electronic information storage services: |
Data centre cooling assets: |
Humidifier assets: |
Steam humidifiers (including steam generators) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
Generators - see Table B Power supply assets: Emergency or standby |
RENTAL, HIRING AND REAL ESTATE SERVICES: |
Rental and hiring services (except real estate): |
Generators: |
Cables | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
Distribution boards | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
Petrol | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
Generator with attached lighting plant | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
Residential property operators: |
Assets generally: |
Generators | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
Non-residential property operators: |
Commercial office building assets: |
Power supply assets: |
Emergency or standby: |
Generator assets: |
Acoustic hoods and canopies | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
Generators
(incorporating attached engine management and generator monitoring
instruments) | 25 years | 8.00% | 4.00% | 1 Jul 2005 |
Power management units | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
Surveying and mapping services: |
Utility locator (underground service locator) assets: |
Signal generators | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
Professional photographic services: |
Lighting assets: |
Power packs (including battery packs and compact flash generators) | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
ADMINISTRATIVE AND SUPPORT SERVICES: |
Building and other industrial cleaning services: |
Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
HEALTH CARE AND SOCIAL ASSISTANCE: |
Hospitals: |
Hospital assets: |
Diathermy and cautery machines/electrosurgical generators | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
Endoscopic surgery assets (excluding disposable accessories): |
Endoscopic electrosurgical generators | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
Pathology and diagnostic imaging services: |
Radiologists' diagnostic imaging assets: |
Fluoroscopy assets (excluding direct radiography assets): |
Fixed
systems (incorporating buckies, generators, screening tables and
suspensions) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
Mobile
systems (incorporating buckies, generators, screening tables and
suspensions) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
X-ray assets (excluding direct radiography assets): |
Fixed
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
Mobile
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
OTHER SERVICES: |
Laundry and dry cleaning services: |
Carpet, upholstery and rug cleaning services assets: |
Air
purifiers, deodorising and mould remediation assets (including air
filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
Support assets: |
Waste water treatment and recycling system assets: |
Ozone generators and UV sterilisers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |