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The ATO has a dedicated team whose role is to update and expand the Commissioner’s effective life schedule attached to Taxation Ruling TR 2021/3. This is achieved by staff undertaking effective life reviews, either of a single asset (such as concrete truck mixers), or an industry (e.g., professional photographic services).
Broadly, these reviews involve:
- Identifying the assets currently used in the industry
- Consulting (including interviews and asset inspections) with major interest groups such as industry representative bodies, users and suppliers
- Completing a report with recommendations for new effective lives
- Removing redundant items currently in the commissioner’s schedule.
New effective lives arising from these reviews are published twice yearly as addenda to the Taxation Ruling.
The objective of a review is to determine the effective life of the assets used by an industry, to reflect the circumstances of use for most users in that industry. The ATO seeks to identify the circumstances of use, which is the industry norm, consistent with standard industry practice.
This represents a break with the past where most of the effective life determinations were based on an estimate of the average circumstances of use in an industry. Clearly, taxpayers whose circumstances of use are different to the industry norm can self-assess their own effective life.
To date, the ATO has selected industries and/or assets for review where the old determinations were clearly anomalous and inconsistent with current industry norms. Some reviews were initiated in response to requests from taxpayers. The effective life and capital allowances centre of expertise within the Tax Office has now initiated a risk management approach to identify assets or industries for review. They have identified the following three risk factors, each being of equal weight: The dollar amount of depreciation claimed annually, the number of taxpayers who own the asset(s) and whether or not the asset/industry is listed in the effective life schedule, and, if it is listed, whether or not that listing is inconsistent with current industry practice.
The ATO make 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.
In TR 2021/3, the Commissioner has made a determination of the effective life of certain depreciating assets in Tables A and B with effect from 1 July 2021.
Due to the level of detail contained in TR 2021/3, only the industries covered by Table A are listed below rather than particular assets. Please refer directly to the ruling if you are in any of these industries.
ANZSIC categories in Table A
| AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) | |
| Agriculture | |
| Aquaculture | |
| Beef cattle farming | |
| Beef cattle feedlots | |
| Coffee, olive, and tree nut growing | |
| Dairy cattle farming | |
| Fishing | |
| Forestry and logging | |
| Fruit growing | |
| Mushroom growing | |
| Nursery and floriculture production | |
| Other agriculture and fishing support services | |
| Pig farming | |
| Poultry farming for breeding, eggs, and meat | |
| Poultry hatcheries | |
| Sheep farming | |
| Vegetable growing (under cover) | |
| Vegetable growing (outdoors) and sugar cane growing | |
| MINING (06000 to 10900) | |
| Coal mining | |
| Construction material mining | |
| Gold ore mining | |
| Iron ore mining | |
| Mineral sand mining | |
| Mineral exploration services | |
| Nickel ore mining | |
| Oil and gas extraction | |
| Other mining support services | |
| Petroleum exploration services | |
| MANUFACTURING (11110 to 25990) | |
| Alumina production | |
| Aluminium smelting | |
| Bakery product manufacturing | |
| Bakery product manufacturing (non-factory based) | |
| Basic chemical and chemical product manufacturing | |
| Beer manufacturing (except non-alcoholic beer) | |
| Boiler, tank, and other heavy gauge metal container manufacturing | |
| Cement manufacturing | |
| Ceramic product manufacturing | |
| Cereal and pasta product manufacturing | |
| Cleaning compound and toiletry preparation manufacturing | |
| Concrete product manufacturing | |
| Confectionery manufacturing | |
| Cured meat and smallgoods manufacturing | |
| Dairy product manufacturing | |
| Fabricated metal product manufacturing | |
| Fruit and vegetable processing | |
| Furniture and other manufacturing | |
| Glass and glass product manufacturing | |
| Grain mill product manufacturing | |
| Human pharmaceutical and medicinal product manufacturing | |
| Industrial gas manufacturing | |
| Iron smelting and steel manufacturing | |
| Log sawmilling and timber dressing | |
| Meat processing | |
| Motor vehicle body and trailer manufacturing | |
| Motor vehicle manufacturing | |
| Non-ferrous metal casting | |
| Non-metallic mineral product manufacturing | |
| Oil and fat manufacturing | |
| Other basic chemical product manufacturing | |
| Other food product manufacturing n.e.c. | |
| Other motor vehicle parts manufacturing | |
| Other professional and scientific equipment manufacturing n.e.c. | |
| Other transport equipment manufacturing n.e.c. | |
| Other wood product manufacturing | |
| Paint and coatings manufacturing | |
| Paper stationery manufacturing | |
| Petroleum refining | |
| Photographic, optical, and ophthalmic equipment manufacturing | |
| Plaster product manufacturing | |
| Plywood and veneer manufacturing | |
| Polymer film and sheet packaging material manufacturing | |
| Polymer product and rubber product manufacturing | |
| Poultry processing | |
| Prepared animal and bird feed manufacturing | |
| Printing | |
| Printing support services | |
| Pulp, paper and converted paper product manufacturing | |
| Railway rolling stock manufacturing and repair services | |
| Ready-mixed concrete manufacturing | |
| Reconstituted wood product manufacturing | |
| Rigid and semi-rigid polymer product manufacturing | |
| Sanitary paper product manufacturing | |
| Soft drink, cordial, and syrup manufacturing | |
| Spirit manufacturing | |
| Steel coil roll forming, slitting, blanking and sheet metal forming | |
| Sugar manufacturing | |
| Textile, leather, clothing, and footwear manufacturing | |
| Wine and other alcoholic beverage manufacturing | |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) | |
| Electricity supply | |
| Gas supply | |
| Sewerage and drainage services | |
| Solid waste collection services | |
| Waste remediation and materials recovery services | |
| Waste treatment and disposal services | |
| Water supply | |
| CONSTRUCTION (30110 to 32990) | |
| Other heavy and civil engineering construction n.e.c. | |
| WHOLESALE TRADE (33110 to 38000) | |
| Commission-based wholesaling | |
| Petroleum product wholesaling | |
| Wool wholesaling | |
| RETAIL TRADE (39110 to 43209) | |
| Food retailing | |
| Fuel retailing | |
| Motor vehicle tyre or tube retailing | |
| Other store-based retailing | |
| ACCOMMODATION AND FOOD SERVICES (44000 to 45302) | |
| Accommodation | |
| Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs (hospitality) | |
| TRANSPORT POSTAL AND WAREHOUSING (46100 to 53090) | |
| Other air and space transport | |
| Airport operations and other air transport support services | |
| Courier pick-up and delivery services | |
| Other transport n.e.c. | |
| Other transport support services n.e.c | |
| Other warehousing and storage services | |
| Pipeline transport | |
| Postal services | |
| Rail freight and passenger transport services | |
| Road transport | |
| Scenic and sightseeing transport | |
| Tramway and light rail passenger transport services | |
| Water transport and support services | |
| INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) | |
| Electronic information storage services | |
| Internet publishing and broadcasting | |
| Library and other information services | |
| Motion picture and video activities | |
| Motion picture exhibition | |
| Radio broadcasting | |
| Telecommunications services | |
| Television broadcasting | |
|
FINANCIAL AND INSURANCE SERVICES (62100 to 64200) |
|
| Banking, building society and credit union operations | |
| RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) | |
| Non-residential property operators | |
| Rental and hiring services (except real estate) | |
| Residential property operators |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) | |
| Advertising services | |
| Professional photographic services | |
| Scientific research services | |
| Scientific testing and analysis services | |
| Surveying and mapping services | |
| Veterinary services | |
| ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) | |
| Building and other industrial cleaning services | |
| Gardening services | |
| Packaging services | |
| EDUCATION AND TRAINING (80100 to 82200) | |
| HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) | |
| Dental services | |
| Hospitals | |
| Nursing home operation | |
| Optometry and optical dispensing | |
| Pathology and diagnostic imaging services | |
| Podiatry services | |
| Specialist medical services n.e.c. | |
| ARTS AND RECREATION SERVICES (89100 to 92099) | |
| Creative and performing arts activities | |
| Gambling activities | |
| Health and fitness centres and gymnasia operation | |
| Heritage activities | |
| Sport and recreation services | |
| OTHER SERVICES (94110 to 96030) | |
| Automotive body, paint, and interior repair n.e.c. | |
| Automotive repair and maintenance | |
| Funeral, crematorium, and cemetery services | |
| Hairdressing and beauty services | |
| Laundry and dry-cleaning services | |
| Other machinery and equipment repair and maintenance | |
| Parking services | |
| Photographic film processing |
TR 2021/3 – Effective lives (Asset categories)
Table B as at 1 July 2021
Effective life (by asset)
Table B provides a list of assets generally. It should only be used if you could not find the asset under the relevant industry category in Table A, or you are not a participant of that industry
If a particular asset is not listed in either Table A or B, it means the Commissioner has not made a determination of its effective life. You will need to work out its effective life yourself (see section 40-105 and Appendix 1, Working out your own effective life – paragraphs 46 to 49 of this Ruling).
| ASSET | LIFE (YEARS) |
DATE OF APPLICATION |
|
| A | |||
| Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose 46 : | |||
| Relocatable homes and tourist park cabins constructed with chassis | 20 | 1 Jul 2015 | |
| Other accommodation units (e.g., manufactured homes) | 30 | 1 Jul 2015 | |
| Additive manufacturing printers (including 3D printers) | 3 | 1 Jul 2016 | |
| Advertising signs: | |||
| Billboard assets: | |||
| Billboard lighting: | |||
| HID/Metal halide lighting systems | 5 | 1 Jul 2015 | |
| LED lighting systems (including solar powered LED lighting systems) | 10 | 1 Jul 2015 | |
| Solar power generating assets – see Table B Solar photovoltaic electricity generation system assets | |||
| Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) | 20 | 1 Jul 2015 | |
| Computer hardware – see Table B Computers | |||
| Digital LED screens | 6 | 1 Jul 2015 | |
| Electronic message centre (EMC) units | 3 | 1 Jul 2015 | |
| Mobile billboard assets: | |||
| Digital LED screens | 4 | 1 Jul 2015 | |
| Mobile billboard trucks and trailers – see Table B Motor vehicles and trailers | |||
| Floor mounted internal advertising panels (used in airports and shopping centres etc) | 7 | 1 Jul 2015 | |
| Kiosks and other external standalone advertising panel structures | 15 | 1 Jul 2015 | |
| LED advertising screens (used in office tower foyers etc) | 5 | 1 Jul 2015 | |
| Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): | |||
| Digital LED advertising panels | 5 | 1 Jul 2015 | |
| Static advertising panels | 10 | 1 Jul 2015 | |
| Air compression assets: | |||
| Air compression assets generally (including air compressors, air dryers and air receivers) | 15 | 1 Jul 2014 | |
| Air compressors (portable): | |||
| Compressors – reciprocating | 7 | 1 Jul 2014 | |
| Compressors – rotary screw | 10 | 1 Jul 2014 | |
| Air-conditioning assets (excluding pipes, duct work and vents): | |||
| Air handling units | 20 | 1 Jul 2003 | |
| Cooling towers | 15 | 1 Jul 2003 | |
| Condensing sets | 15 | 1 Jul 2003 | |
| Chillers: | |||
| Absorption | 25 | 1 Jul 2003 | |
| Centrifugal | 20 | 1 Jul 2003 | |
| Volumetrics (including reciprocating, rotary, screw, scroll): | |||
| Air-cooled | 15 | 1 Jul 2003 | |
| Water-cooled | 20 | 1 Jul 2003 | |
| Damper motors (including variable air volume box controllers) | 10 | 1 Jul 2003 | |
| Fan coil units (connected to a condensing set) | 15 | 1 Jul 2003 | |
| Humidifiers (steam generator) | 10 | 1 Jul 2003 | |
| Mini split systems up to 20KW (including ceiling, floor and high wall split systems) | 10 | 1 Jul 2003 | |
| Packaged air conditioning units | 15 | 1 Jul 2003 | |
| Pumps | 20 | 1 Jul 2003 | |
| Room units | 10 | 1 Jul 2003 | |
| Aircraft: | |||
| Aeroplanes: | |||
| General use 47 | 20 | 1 Jul 2002 | |
| Used predominantly for agricultural spraying or agricultural dusting 48 | 10 | 1 Jul 2002 | |
| Helicopters: | |||
| General use 49 | 20 | 1 Jul 2002 | |
| Used predominantly for mustering, agricultural spraying or agricultural dusting 50 | 10 | 1 Jul 2002 | |
| Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): | |||
| Electrically and petrol-driven units | 7 | 1 Jul 2013 | |
| Pneumatically driven units | 15 | 1 Jul 2013 | |
| 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) | 100 | 1 Jul 2013 | |
| Automatic teller machines | 7 | 1 Jul 2019 | |
| B | |||
| Bending machines (bar, angle and rod) | 10 | 1 Jul 2008 | |
| Block and brick elevators, portable | 10 | 1 Jul 2008 | |
| Boilers | 20 | 1 Jul 2005 | |
| Boom gates: | |||
| Electromechanically operated boom gates | 7 | 1 Jul 2013 | |
| Hydraulically operated boom gates | 10 | 1 Jul 2013 | |
| C | |||||||
| Car Park assets: | |||||||
| Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) | 20 | 1 Jul 2016 | |||||
| Automatic payment machines/stations | 10 | 1 Jul 2016 | |||||
| Barrier gates/boom gates – see Table B Boom gates | |||||||
| Car Park floodlighting | 20 | 1 Jul 2016 | |||||
| Car Park signage | 7 | 1 Jul 2016 | |||||
| Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) | 10 | 1 Jul 2016 | |||||
| Licence plate recognition cameras and systems | 5 | 1 Jul 2016 | |||||
| Parking guidance assets: | |||||||
| Automatic vehicle counter systems (incorporating counter modules and signage) | 7 | 1 Jul 2016 | |||||
| Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) | 7 | 1 Jul 2016 | |||||
| Pay and display machines/Pay and go machines | 8 | 1 Jul 2016 | |||||
| Security and monitoring assets: | |||||||
| Generally (including CCTV systems) – see Table B Security and monitoring assets | |||||||
| Intercommunication (intercom) system assets | 7 | 1 Jul 2016 | |||||
| Two-way radios – see Table B Two-way radios | |||||||
| Ceiling fans | 10 | 1 Jul 2016 | |||||
|
|
1 Jul 2019 | |||||
| Compaction assets: | |||||||
| Compactors – flat plate | 8 | 1 Jul 2008 | |||||
| Compactors – vertical rammer | 6 | 1 Jul 2008 | |||||
| Computers and computer equipment: | |||||||
| Computers and computer equipment (not specified elsewhere below) | 4 | 1 Jul 2016 | |||||
| Computer monitors | 4 | 1 Jul 2016 | |||||
| Desktop computers (including personal computers) | 4 | 1 Jul 2016 | |||||
| Mainframe computers | 5 | 1 Jul 2016 | |||||
| Mobile/portable computers (including laptops, tablets) | 2 | 1 Jul 2016 | |||||
| Network equipment (including hubs, modems routers, switches, etc) | 5 | 1 Jul 2016 | |||||
| Raised floors | 25 | 1 Jul 2017 | |||||
| Servers | 4 | 1 Jul 2016 | |||||
| Concrete truck mixers (incorporating barrel, chutes, frame, and hydraulic pumps) | 5 | 1 Jul 2014 | |||||
| Concreting assets: | |||||||
| Brick and paving saws | 5 | 1 Jul 2008 | |||||
| Concrete demolition saws | 3 | 1 Jul 2008 | |||||
| Concrete kibble buckets | 15 | 1 Jul 2008 | |||||
| Concrete mixers | 4 | 1 Jul 2008 | |||||
| Concrete surface preparation assets (including floor grinders, planers and scarifers) | 5 | 1 Jul 2008 | |||||
| Concrete trowels: | |||||||
| Walk behind | 5 | 1 Jul 2008 | |||||
| Ride on | 7 | 1 Jul 2008 | |||||
| Concrete vibrating screeders | 5 | 1 Jul 2008 | |||||
| Concrete vibrators: | |||||||
| Brush cutter style | 5 | 1 Jul 2008 | |||||
| Drive units | 6 | 1 Jul 2008 | |||||
| Flexible shaft pumps | 6 | 1 Jul 2008 | |||||
| Vibrating shafts | 3 | 1 Jul 2008 | |||||
| Concrete wheeled saws | 6 | 1 Jul 2008 | |||||
| Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives VSDs)) | 10 | 1 Jul 2015 | |||||
| Cranes (gantry and overhead) | 25 | 1 Jul 2014 | |||||
| Curtains and drapes | 6 | 1 Jul 2004 | |||||
| D | |||
| Digital cameras: | |||
| Camera lenses | 5 | 1 Jul 2015 | |
| Medium format single lens reflex (SLR) system (including camera bodies and digital backs) | 4 | 1 Jul 2015 | |
| Others | 3 | 1 Jul 2015 | |
| Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) | 15 | 1 Jul 2005 | |
| Dozers/front end loaders | 9 | 1 Jul 2002 | |
| Drink dispensing machines | 10 | 1 Jul 2005 | |
| Drones/remotely piloted aircraft – see Table B Unmanned aerial vehicles | |||
| E | |||
| 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) | 10 | 1 Jul 2013 | |
| Standalone electronic time and attendance recorders (card based etc) | 10 | 1 Jul 2013 | |
| Escalators (machinery and their moving parts) | 20 | 1 Jan 2003 | |
| F | |||
| Fences: | |||
| Portable electric fences | 20 | 1 Jul 2014 | |
| Wire mesh (demountable used for partitioning purposes, including portable electric fences) | 20 | 1 Jul 2014 | |
| Fire control and alarm assets: | |||
| Alarms: | |||
| Heat | 6 | 1 Jul 2004 | |
| Smoke | 6 | 1 Jul 2004 | |
| Detection and alarm systems: | |||
| Alarm bells | 12 | 1 Jul 2004 | |
| Detectors: | |||
| Aspirated smoke | 12 | 1 Jul 2004 | |
| Heat | 20 | 1 Jul 2004 | |
| Manual call point (addressable type only) | 20 | 1 Jul 2004 | |
| Multi type | 20 | 1 Jul 2004 | |
| Smoke | 20 | 1 Jul 2004 | |
| Fire indicator panels | 12 | 1 Jul 2004 | |
| Gas suppression cylinders | 25 | 1 Jul 2004 | |
| Emergency warning and intercommunication systems: | |||
| Master emergency control panels | 12 | 1 Jul 2004 | |
| Speakers | 12 | 1 Jul 2004 | |
| Strobe lights | 12 | 1 Jul 2004 | |
| Warden intercom phones | 12 | 1 Jul 2004 | |
| Extinguishers | 15 | 1 Jul 2004 | |
| Hoses and nozzles | 10 | 1 Jul 2004 | |
| Pumps (including diesel and electric) | 25 | 1 Jul 2004 | |
| Stair pressurisation assets: | |||
| AC variable speed drives (VSDs) | 10 | 1 Jul 2004 | |
| Pressurisation and extraction fans | 25 | 1 Jul 2004 | |
| Sensors | 10 | 1 Jul 2004 | |
| Floor coverings (removable without damage): | |||
| Carpets (excluding fixed carpet tiles) | 8 | 1 Jul 2016 | |
| Floating timber | 15 | 1 Jul 2016 | |
| Linoleum and vinyl | 10 | 1 Jul 2016 | |
| Fogging machines (insecticide, including cold foggers and thermal foggers): | |||
| Portable | 6 | 1 Jul 2013 | |
| Vehicle mounted | 10 | 1 Jul 2013 | |
| Forklifts | 11 | 1 Jul 2002 | |
| Forklift battery chargers | 11 | 1 Jul 2013 | |
| Formwork, beams and props, steel | 10 | 1 Jul 2008 | |
| Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) | 40 | 1 Jul 2014 | |
| G | |||
| Generators (see Table B Power supply assets) | |||
| H | |||
| Hand dryers (electrical) | 10 | 1 Jul 2013 | |
| Hand tools (manually operated) | 10 | 1 Jul 2014 | |
| J | |||
| Judges’ robes: | |||
| Ceremonial robes | 15 | 1 Jul 2013 | |
| Working robes | 10 | 1 Jul 2013 | |
| L | |||
| Laboratory assets used in quality control, sample checking etc: | |||
| Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) | 7 | 1 Jul 2014 | |
| Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) | 10 | 1 Jul 2014 | |
| Laser cutting machines | 10 | 1 Jul 2014 | |
| Levels: | |||
| Automatic optical levels (dumpy levels) | 7 | 1 Jul 2015 | |
| Laser levels: | |||
| Grade laying (dial-in grade) | 6 | 1 Jul 2015 | |
| Laser plummets | 5 | 1 Jul 2015 | |
| Line and plumb/point and cross line | 4 | 1 Jul 2015 | |
| Pipe laying | 6 | 1 Jul 2015 | |
| Rotating | 6 | 1 Jul 2015 | |
| Tunnelling and plumbing | 6 | 1 Jul 2015 | |
| Libraries (professional) | 10 | 1 Jul 2014 | |
| Lift slab assets (incorporating spreader bars, clutches, pulleys, and cables) | 5 | 1 Jul 2008 | |
| Lifts (including dumbwaiters, hydraulic lifts, and traction lifts) | 30 | 1 Jan 2003 | |
| Light fittings and freestanding lights (excluding hardwired light fittings) | 10 | 1 Jul 2016 | |
| Light shades (removable) | 5 | 1 Jul 2016 | |
| Lighting control systems (microprocessor based) | 5 | 1 Jul 2014 | |
| Livestock, being working beasts and beasts of burden (including camels and horses) used in a business other than primary production | 15 | 1 Jul 2014 | |
| Loading bay assets: | |||
| Dock levellers | 20 | 1 Jul 2005 | |
| Pallet jacks and pallet trucks | 10 | 1 Jul 2005 | |
| Scissor lifts | 15 | 1 Jul 2005 | |
| Lockers, freestanding | 20 | 1 Jul 2019 | |
| M | |||
| Machine tools (grinding machines, lathes, milling machines etc): | |||
| CNC and NC based machines | 10 | 1 Jul 2014 | |
| Conventional or manual machines | 20 | 1 Jul 2014 | |
| Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) | 5 | 1 Jul 2005 | |
| Mini-skid steer loader attachments: | |||
| Others (including auger and bucket) | 5 | 1 Jan 2004 | |
| Stump grinders | 2 | 1 Jan 2004 | |
| Motor graders | 10 | 1 Jul 2002 | |
| Motor vehicles and trailers: | |||
| Buses having a gross vehicle mass of more than 3.5 tonnes 51 | 15 | 1 Jan 2005 | |
| Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): | |||
| Generally | 8 | 1 Jan 2006 | |
| Hire cars 52 : | |||
| Cars used to provide basic service ride-sourcing, ride-hailing, or ride-sharing services (e.g. UberX) | 8 | 1 Jul 2016 | |
| Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services e.g., UberBLACK) | 6 | 1 Jul 2016 | |
| Rental cars 53 | 5 | 1 Jul 2016 | |
| Taxis | 4 | 1 Jul 2015 | |
| Garbage compactor trucks – see Table A Solid waste collection services (29110) | |||
| Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 43 | 12 | 1 Jan 2005 | |
| Limousines: | |||
| Sedan limousines | 6 | 1 Jul 2016 | |
| Stretch limousines | 12 | 1 Jul 2016 | |
| Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 55 | 12 | 1 Jan 2005 | |
| Motorcycles (including courier motorcycles and mailbox delivery motorcycles) | 7 | 1 Jul 2015 | |
| Scooters | 3 | 1 Jul 2015 | |
| Trailers having a gross vehicle mass greater than 4.5 tonnes 56 | 15 | 1 Jan 2005 | |
| Trailers having a gross vehicle mass of 4.5 tonnes or less: | |||
| Aluminium, galvanised steel, galvanised hot dipped steel, and powder coated trailers | 10 | 1 Jul 2015 | |
| Mild steel trailers (painted and unpainted) | 5 | 1 Jul 2015 | |
| Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 57 | 15 | 1 Jan 2005 | |
| Moving walks | 20 | 1 Jan 2003 | |
| Musical instruments and associated equipment: | |||
| Associated portable equipment (including amplifiers, microphones, speakers, mixers, and music stands) | 6 2/3 | 1 Jan 2001 | |
| Brass instruments | 10 | 1 Jan 2001 | |
| Keyboard instruments (acoustic) | 10 | 1 Jan 2001 | |
| Keyboard instruments (electric) | 5 | 1 Jan 2001 | |
| Percussion instruments | 5 | 1 Jan 2001 | |
| Stringed instruments | 10 | 1 Jan 2001 | |
| Woodwind instruments | 10 | 1 Jan 2001 | |
| O | |||
| Office furniture, freestanding: | |||
| Bookcases: | |||
| Metal | 20 | 1 Jul 2005 | |
| Timber | 15 | 1 Jul 2005 | |
| Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): | |||
| Metal | 20 | 1 Jul 2005 | |
| Timber/laminated | 15 | 1 Jul 2005 | |
| Chairs | 10 | 1 Jul 2005 | |
| Desks | 20 | 1 Jul 2005 | |
| Mobile storage units (compactus type) | 25 | 1 Jul 2005 | |
| Reception assets (including lobby chairs, desks, lounges, sofas, and tables) | 10 | 1 Jul 2005 | |
| Screens | 20 | 1 Jul 2005 | |
| Tables: | |||
| Boardroom | 20 | 1 Jul 2005 | |
| General | 10 | 1 Jul 2005 | |
| Workstations (including desks and partitions) | 20 | 1 Jul 2005 | |
| Office machines and equipment: | |||
| Electronic whiteboards | 6 | 1 Jan 2001 | |
| Enveloping machines | 6 | 1 Jan 2001 | |
| Facsimile machines | 5 | 1 Jan 2001 | |
| Letter folding and inserting machines (including envelope inserters and letter inserters – desktop/low volume units) | 5 | 1 Jul 2013 | |
| Mailing machines | 5 | 1 Jan 2001 | |
| Multi-function machines (includes fax, copy, print and scan functions) | 5 | 1 Jan 2001 | |
| Photo copying machines | 5 | 1 Jan 2001 | |
| Projectors (including lenses) | 5 | 1 Jul 2014 | |
| Shredders | 15 | 1 Jul 2005 | |
| Trolleys | 15 | 1 Jul 2005 | |
| Whiteboards | 10 | 1 Jul 2005 | |
| P | |||
| Packaging machines: | |||
| Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) | 10 | 1 Jul 2009 | |
| Bag sewers | 7 | 1 Jul 2017 | |
| Carton erecting, packing, and closing machines (including cartoners) | 10 | 1 Jul 2009 | |
| Case erecting, packing, and closing machines (including case packers) | 10 | 1 Jul 2009 | |
| Inspection equipment (including checkweighers, metal detectors, counting machines etc) | 10 | 1 Jul 2009 | |
| Multihead and single head weighers | 10 | 1 Jul 2009 | |
| Palletisers and depalletisers | 12 | 1 Jul 2009 | |
| Product identification labellers (including decorating, applicators, and coding machines) | 8 | 1 Jul 2009 | |
| Robotic pick and place packaging machines | 10 | 1 Jul 2009 | |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 10 | 1 Jul 2017 | |
| Partitions (demountable) | 20 | 1 Jul 2005 | |
| Platform scales | 15 | 1 Jul 2014 | |
| Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income: | |||
| Floor and wall tiles | 20 | 1 Jul 2015 | |
| Generally (including basins, bidets, sinks, toilets, urinals etc) | 20 | 1 Jul 2015 | |
| Tapware (including taps, mixers and shower heads and assemblies) | 15 | 1 Jul 2015 | |
| Pneumatic air tube systems | 10 | 1 Jul 2013 | |
| Point of sale assets: | |||
| Cash registers, standalone type | 10 | 1 Jul 2005 | |
| Cash transfer system assets, pneumatic type (including printer circuit boards, transfer pipes and turbines) | 10 | 1 Jul 2005 | |
| Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers, and terminals) | 6 | 1 Jul 2005 | |
| Weighing machines and scales (including weigh labelling machines) | 10 | 1 Jul 2005 | |
| Portable structures (sheds, site office trailers, portable toilets, and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites) | 15 | 1 Jul 2014 | |
| Powder coating machines and systems (automatic and manual) | 10 | 1 Jul 2014 | |
| Power regulation systems (PRS) | 5 | 1 Jul 2016 | |
| Power supply assets: | |||
| Emergency or standby: | |||
| Generator assets: | |||
| Acoustic hoods and canopies | 20 | 1 Jul 2005 | |
| Generators (incorporating attached engine management and generator monitoring instruments) | 25 | 1 Jul 2005 | |
| Power management units | 15 | 1 Jul 2005 | |
| Uninterruptible power supply (UPS) systems | 15 | 1 Jul 2013 | |
| Generators, portable (incorporating attached engine management and generator monitoring instruments): | |||
| Diesel | 10 | 1 Jul 2008 | |
| Petrol | 5 | 1 Jul 2008 | |
| Private electricity line assets (where used for a specified purpose 47 ): | |||
| Distribution lines: | |||
| Combination of overhead and underground | 47 ½ | 1 Jul 2014 | |
| Overhead (incorporating poles – concrete, wood, steel or stobie – and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) | 45 | 1 Jul 2014 | |
| Underground (incorporating cables, fittings, and ground pad mounted transformers) | 50 | 1 Jul 2014 | |
| Service cables, overhead | 40 | 1 Jul 2014 | |
| Service cables, underground | 50 | 1 Jul 2014 | |
| Storage batteries | 15 | 1 Jul 2013 | |
| Power tools: | |||
| Chain saws | 3 | 1 Jul 2008 | |
| Hand tools: | |||
| Air | 5 | 1 Jul 2008 | |
| Battery | 3 | 1 Jul 2008 | |
| Electric | 5 | 1 Jul 2008 | |
| Jack hammers: | |||
| Air | 7 | 1 Jul 2008 | |
| Electric | 3 | 1 Jul 2008 | |
| Nail guns – air | 3 | 1 Jul 2008 | |
| Power transformers | 45 | 1 Jan 2002 | |
| Public address and paging system assets (including amplifiers, audio speakers and microphones) | 12 | 1 Jul 2005 | |
| R | |||
| Rainwater tanks: | |||
| Galvanised steel | 25 | 1 Jul 2019 | |
| Polyethylene | 15 | 1 Jul 2019 | |
| Refrigeration assets: | |||
| Compressors, condensers, evaporators etc | 15 | 1 Jul 2014 | |
| Insulation panels used in cool or freezer rooms | 40 | 1 Jul 2014 | |
| Robots (industrial) | 10 | 1 Jul 2014 | |
| S | |||
| Saws, bench, and mitre, portable | 7 | 1 Jul 2008 | |
| Security and monitoring assets: | |||
| Access control systems: | |||
| Code pads | 5 | 1 Jul 2004 | |
| Door controllers | 5 | 1 Jul 2004 | |
| Readers: | |||
| Proximity | 7 | 1 Jul 2004 | |
| Swipe card | 3 | 1 Jul 2004 | |
| Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building | 20 | 1 Jul 2014 | |
| CCTV systems: | |||
| Cameras | 4 | 1 Jul 2004 | |
| Monitors | 4 | 1 Jul 2004 | |
| Recorders: | |||
| Digital | 4 | 1 Jul 2004 | |
| Time lapse | 2 | 1 Jul 2004 | |
| Switching units (including multiplexers) | 5 | 1 Jul 2004 | |
| Security systems: | |||
| Code pads | 5 | 1 Jul 2004 | |
| Control panels | 5 | 1 Jul 2004 | |
| Detectors (including glass, passive infrared, and vibration) | 5 | 1 Jul 2004 | |
| Global system for mobiles (GSM) units | 5 | 1 Jul 2004 | |
| Noise maker (including alarms and bells) | 5 | 1 Jul 2004 | |
| Sewing machines | 10 | 1 Jan 2014 | |
| Signage for business identification (including lighting for signs) | 10 | 1 Jul 2005 | |
| Silos: | |||
| Bulk handling: | |||
| Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) | 15 | 1 Jul 2014 | |
| Concrete construction | 50 | 1 Jan 2004 | |
| Galvanised construction | 30 | 1 Jan 2004 | |
| Steel construction | 40 | 1 Jan 2004 | |
| Solar photovoltaic electricity generation system assets | 20 | 1 Jul 2011 | |
| Spas used as plant in a business (incorporating blowers, controls, filters, heaters, and pumps) | 17 | 1 Jul 2014 | |
| Spray booths | 15 | 1 Jul 2014 | |
| Stacks (chimney stacks, exhaust stacks, flues etc): | |||
| Concrete stacks (including concrete reinforced stacks) | 30 | 1 Jul 2014 | |
| Flare stacks | 25 | 1 Jul 2014 | |
| Reinforced plastic stacks | 25 | 1 Jul 2014 | |
| Steel stacks (steel flues) | 20 | 1 Jul 2014 | |
| Suitcases | 10 | 1 Jul 2013 | |
| Swimming pool assets: | |||
| Chlorinators | 12 | 1 Jul 2004 | |
| Cleaning assets | 7 | 1 Jul 2004 | |
| Covers (including blankets) | 8 | 1 Jul 2019 | |
| Filtration assets (including pumps) | 12 | 1 Jul 2004 | |
| Heaters: | |||
| Electric | 15 | 1 Jul 2004 | |
| Gas | 15 | 1 Jul 2004 | |
| Solar | 20 | 1 Jul 2004 | |
| Swimming pools (used as plant in a business): | |||
| Above-ground | 10 | 1 Jul 2005 | |
| Concrete | 50 | 1 Jul 2005 | |
| Fibreglass | 20 | 1 Jul 2005 | |
| Switchboards | 20 | 1 Jul 2014 | |
| Synthetic lawn surfaces | 5 | 1 Jul 2014 | |
| T | |||
| Tarpaulins | 5 | 1 Jul 2014 | |
| Telephony: | |||
| Mobile phones | 3 | 1 Jul 2014 | |
| Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) | 7 | 1 Jul 2015 | |
| Television sets | 10 | 1 Jul 2014 | |
| Tractors | 12 | 1 Jul 2007 | |
| Trailers – see Table B Motor vehicles and trailers | |||
| Two-way radios: | |||
| Base stations | 6 | 1 Jul 2014 | |
| Mobile units | 6 | 1 Jul 2014 | |
| Portable units | 3 | 1 Jul 2014 | |
| Repeaters | 7 | 1 Jul 2014 | |
| U | |||
| Unmanned aerial vehicles (drones/remotely piloted aircraft): | |||
| Fixed wing | 3 | 1 Jul 2015 | |
| Rotary wing | 2 | 1 Jul 2015 | |
| V | |||
| Vending machines | 5 | 1 Jul 2001 | |
| Ventilation fans (excluding ducting, piping, and vents) | 20 | 1 Jan 2005 | |
| W | |||||||
| Warehouse and distribution centre equipment and machines: | |||||||
| Automated storage and retrieval machines | 20 | 1 Jul 2011 | |||||
| Balers | 15 | 1 Jul 2011 | |||||
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): | |||||||
| Batteries (detachable for recharging) | 5 | 1 Jul 2011 | |||||
| Battery chargers: | |||||||
| Forklifts | 11 | 1 Jul 2011 | |||||
| Other | 10 | 1 Jul 2011 | |||||
| Handling assets: | |||||||
| Battery tuggers | 10 | 1 Jul 2011 | |||||
| Racking roller beds | 15 | 1 Jul 2011 | |||||
| Transfer carts | 10 | 1 Jul 2011 | |||||
| Washers | 10 | 1 Jul 2011 | |||||
| Carts/buggies | 15 | 1 Jul 2011 | |||||
| Conveyors | 15 | 1 Jul 2011 | |||||
| Dock levellers, pallet jacks, pallet trucks and scissor lifts – see Table B Loading bay assets | |||||||
| Door control and motor drive systems (incorporating chains, controls, motor, and sensors, but excluding doors): | |||||||
| External | 20 | 1 Jul 2011 | |||||
| Internal | 10 | 1 Jul 2011 | |||||
| Floor sweepers/scrubbers | 10 | 1 Jul 2011 | |||||
| Forklift attachments: | |||||||
| Cages | 10 | 1 Jul 2011 | |||||
| Push pull units | 11 | 1 Jul 2011 | |||||
| Inflatable dock bags/seals/shelters | 10 | 1 Jul 2011 | |||||
| Packaging machines and wrapping machines – see Table B Packaging machines | |||||||
| Pallet assets: | |||||||
| Dispensers | 15 | 1 Jul 2011 | |||||
| Lift tables | 10 | 1 Jul 2011 | |||||
| Racks | 20 | 1 Jul 2011 | |||||
| Radio frequency terminal assets: | |||||||
| Barcode readers/scanners | 5 | 1 Jul 2011 | |||||
| Portable/handheld and vehicle mounted terminal devices | 4 | 1 Jul 2011 | |||||
| Refrigeration assets – see Table B Refrigeration assets | |||||||
| Roll cages | 10 | 1 Jul 2011 | |||||
| Trolleys | 10 | 1 Jul 2011 | |||||
| Voice picking assets: | |||||||
| Battery chargers | 4 | 1 Jul 2011 | |||||
| Headsets | 4 | 1 Jul 2011 | |||||
| Terminals (on person) | 4 | 1 Jul 2011 | |||||
| Waste compactors (used for cardboard and plastic): | |||||||
| Electric | 15 | 1 Jul 2011 | |||||
| Hydraulic | 20 | 1 Jul 2011 | |||||
| Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) | 10 | 1 Jul 2016 | |||||
| Weighbridges | 20 | 1 Jul 2014 | |||||
| Welders: | |||||||
| Diesel | 10 | 1 Jul 2008 | |||||
| Electric | 5 | 1 Jul 2008 | |||||
| Oxygen welders and cutters | 10 | 1 Jul 2014 | |||||
| Window blinds | 15 | 1 Jul 2016 | |||||
|
15 | 1 Jul 2014 | |||||
|
8 | 1 Jul 2019 | |||||