| Effective lives (Asset Categories) Table B as at 1 July 2006 (A - L) |
| Asset |
Life (Years) |
| A |
| Advertising Samples and Designs (for decorative steel and iron work) |
40 |
| Advertising Signs: |
|
| Billboards (hoarding) |
20 |
|
Roller board (moving surface) |
6 2/3 |
| Solar powered (real estate signs) |
13 1/3 |
| Air-conditioning assets (excluding pipes, duct work and vents): |
|
|
Air handling units |
20 |
|
Cooling towers |
15 |
|
Condensing sets |
15 |
|
Chillers: |
|
|
Absorption |
25 |
|
Centrifugal |
20 |
|
Volumetrics (including reciprocating, rotary, screw, scroll): |
|
|
Air-cooled |
15 |
|
Water-cooled |
20 |
|
Damper motors (including variable air volume box controller) |
10 |
|
Fan coil units (connected to a condensing set) |
15 |
|
Humidifiers (steam generator) |
10 |
|
Mini split system up to 20KW (including ceiling, floor and high wall split system) |
10 |
|
Packaged air conditioning units |
15 |
|
Pumps |
20 |
| Room units |
10 |
| Aircraft: |
|
|
Aeroplane: |
|
|
General Use |
20 |
|
Used predominantly for agricultural spraying or agricultural dusting |
10 |
|
Gliders/sailplanes |
10 |
|
Helicopter: |
|
|
General Use |
20 |
|
Used predominantly for mustering, agricultural spraying or agricultural dusting |
10 |
|
Hot air balloons: |
|
|
Envelope and cane basket |
3 |
|
Associated equipment (inflator fan, burner unit, fuel cylinders) |
10 |
| Amenities Provided For Employees (sanitary ware, etc., forming part of toilet accommodation or washing facilities) |
20 |
| Art Works |
100 |
| Automatic Teller Machine |
8 |
| B |
| Battery Chargers |
20 |
| Batteries (Storage) |
13 1/3 |
| Bicycles |
10 |
| Binoculars |
10 |
| Boilers |
20 |
| Boiler pumps |
5 |
| Boom Gates |
10 |
| Bores |
13 1/3 |
| Boring Drill (rotary mole, underground) |
3 1/3 |
| Boring Plant |
10 |
| Bottle Washing Machine |
10 |
| Bowser Machines (including self service) |
10 |
| Bowser Tanks (underground) |
13 1/3 |
| Building maintenance units |
35 |
| Buildings: |
|
|
To the extent that they form an integral part of plant and machinery: |
|
|
Brick, stone or concrete structures |
100 |
|
Gantries |
33 1/3 |
|
Other structures |
33 1/3 |
|
Freezing Works: |
|
|
Brick, stone or concrete structure |
100 |
|
Wholly wooden structure |
20 |
|
Primary Production, Forestry and Pearling |
|
|
Industries: |
|
|
Non-residential: |
|
|
With brick, stone or concrete walls |
50 |
|
With wood and/or iron walls |
33 |
|
Bulk Liquid Bags |
3 |
|
Bundy Machines |
13 1/3 |
| C |
| Cables and Wires |
|
|
Overhead: |
|
|
Bare |
50 |
|
Insulated |
20 |
|
Underground |
50 |
| Cameras: |
|
|
Generally (including lenses, electronic flash units, enlargers, etc.) |
10 |
|
Used for street photography |
4 |
| Caravans: |
|
|
Generally |
6 2/3 |
|
Used only within the confines of a caravanpark |
10 |
| Car Parking (hydraulic elevated platforms and hoists including control equipment) |
10 |
| Carpets: |
|
|
in commercial office buildings |
8 |
|
In ten-pin bowling centres |
4 |
| Casks: |
|
|
Stainless steel |
10 |
|
Other |
13 1/3 |
| Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as 'plant') |
50 |
| Compressors |
|
|
Air and oxygen |
20 |
|
Ammonia: |
|
|
Horizontal |
20 |
|
Vertical |
13 1/3 |
| Computers: |
|
|
Generally |
4 |
|
Free access floors in computer rooms |
50 |
|
Laptops |
3 |
| Concrete Mixers |
10 |
| Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism) |
6 2/3 |
| Containers (metal, for liquefied petroleum gas) |
13 1/3 |
| Cranes: |
|
|
Electrical or otherwise |
20 |
|
Gantries |
33 1/3 |
| Crates |
4 |
| Curing Barns (galvanised steel and marine ply) |
13 1/3 |
| Curtains and Drapes |
6 |
| D |
| Dams (not being earth tanks) |
40 |
| Delivery tube system (air pressure) |
10 |
| Docks (floating) |
20 |
| Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, excluding doors) |
15 |
| Dozers/Front End Loaders |
9 |
| Dredges |
20 |
| Drink dispensing machines |
10 |
| E |
| Elevated work platforms: |
|
|
Boom (including knuckle and telescopic) |
15 |
|
Personal |
10 |
|
Scissor |
10 |
| Engineering Works Machinery Installed |
20 |
| Engines |
20 |
| Escalators (machinery and their moving parts) |
20 |
| F |
| Fences: |
|
|
Electric |
20 |
|
Wire mesh (demountable used for partitioning purposes) |
20 |
| Fire control and alarm assets: |
|
|
Alarms: |
|
|
Heat |
6 |
|
Smoke |
6 |
|
Detection and alarm systems: |
|
|
Alarm bells |
12 |
|
Detectors: |
|
|
Aspirated smoke |
12 |
|
Heat |
20 |
|
Manual call point (addressable type only) |
20 |
|
Multi type |
20 |
|
Smoke |
20 |
|
Fire indicator panels |
12 |
|
Gas suppression cylinders |
25 |
|
Emergency warning and intercommunication systems: |
|
|
Master emergency control panels |
12 |
|
Speakers |
12 |
|
Strobe lights |
12 |
|
Warden intercom phones |
12 |
|
Extinguishers |
15 |
|
Hoses and nozzles |
10 |
|
Pumps (including diesel and electric) |
25 |
|
Stair pressurisation assets: |
|
|
A C variable speed drive |
10 |
|
Pressurisation and extraction fans |
25 |
|
Sensors |
10 |
| Floor Coverings (linoleum and vinyl) |
10 |
| Fogging Machines (insecticide) |
8 |
| Forklifts |
11 |
| Foundation of plant and machinery which forms an integral part of the plant and machinery |
50 |
| Furniture, freestanding: |
|
|
Bookcases: |
|
|
Timber |
15 |
|
Metal |
20 |
|
Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): |
|
|
Timber/laminated |
15 |
|
Metal |
20 |
|
Chairs |
10 |
|
Desks |
20 |
|
Mobile storage units (compactus type) |
25 |
|
Reception (including lobby chairs, desks, lounges, sofas and tables) |
|
|
Screens |
20 |
|
Tables: |
|
|
Boardroom |
20 |
|
General |
10 |
|
Workstations (including desks and partitions) |
20 |
| G |
| Galvanising Plant |
10 |
| Garbage Bins |
6 2/3 |
| Gas Cylinders LPG |
13 1/3 |
| Generators (excluding emergency or standby generators) |
20 |
| Grinding Machine (surface) |
10 |
| H |
| Hand Dryers (electrically operated) |
10 |
| Heating Units (electronic) |
10 |
| Hot water installations for commercial office buildings (excluding commercial boilers and piping) |
15 |
| I |
| Ice-making Machinery: |
|
|
Condensers |
13 1/3 |
|
Expansion pipes |
40 |
|
General machinery |
13 1/3 |
|
Ice moulds |
5 |
| Incinerettes (gas or electrically fired) |
20 |
| Industrial Sweeper |
6 2/3 |
| Industrial Trailers (relocatable) |
10 |
| Intercom System (pipe-in music system) |
8 1/3 |
| J |
| Jet Ski |
4 |
| Jetties (boat shed) |
40 |
| Judges' Robes: |
|
|
Court dress for ceremonial occasions |
5 |
|
Other robes |
13 1/3 |
| K |
| Kilns: |
|
|
Brick |
20 |
|
Charcoal burning |
20 |
|
Rapid fire shuttle type (used in the manufacture of ceramic tiles) |
13 1/3 |
| L |
| Laboratory Equipment |
13 1/3 |
|
Ladders (including stepladders,work platforms extension ladders, trestles and planks): |
|
|
Aluminium |
4 |
|
Fibreglass |
4 |
| Laser Beam Construction Tools |
10 |
| Laser Cutting Machine: |
|
|
Work handler |
10 |
|
Industrial laser |
5 |
|
CNC control |
5 |
|
Water chiller |
5 |
| Laser Typesetting |
5 |
| Lathes: |
|
|
Computer controlled |
10 |
|
Engineering works (machinery installed) |
20 |
|
Wood working plant |
13 1/3 |
| Lawn Mower: |
|
|
Motor |
6 2/3 |
|
Self propelled |
5 |
| Lens (optical) |
10 |
| Letter Boxes (aluminium, nylon, brass) |
40 |
| Library (professional) |
10 |
| Lift: |
|
|
Boom |
3 |
| Lifts (including dumbwaiters, hydraulic lifts and traction lifts) |
30 |
| Lighting Control System (microprocessor based) |
5 |
| Lighting Plant (electric) |
20 |
| Lighting System (fluorescent) |
20 |
| Lightning arresters |
50 |
| Livestock (working beasts, beasts of burden in business other than Primary Production and Camels) |
10 |
| Loading bay assets: |
|
|
Dock levellers |
20 |
|
Pallet jacks and pallet trucks |
10 |
|
Scissor lifts |
15 |
|
Effective lives (Asset Categories) Table B as at 1 July 2006 (M - Z) |
