| 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 Compressors: |
|
| Reciprocating |
7 |
| Rotary Screw |
10 |
| 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 |
10 |
| box controller) |
|
| Fan coil units (connected to a condensing set) |
15 |
| Humidifiers (steam generator) |
10 |
| Mini split system up to 20KW (including |
10 |
| ceiling, floor and high wall split system) |
|
| Packaged air conditioning units |
15 |
| Pumps |
20 |
| Room units |
10 |
| Aircraft: |
|
| Aeroplane: |
|
| General Use |
20 |
| Used predominantly for agricultural |
10 |
| spraying or agricultural dusting |
|
| Gliders/sailplanes |
10 |
| Helicopter: |
|
| General Use |
20 |
| Used predominantly for mustering, |
10 |
| agricultural spraying or agricultural dusting |
|
| Hot air balloons: |
|
| Envelope and cane basket |
3 |
| Associated equipment (inflator fan, burner |
10 |
| unit, fuel cylinders) |
|
| 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 |
| Bending Machines (bar, angle and rod) |
10 |
| Bicycles |
10 |
| Binoculars |
10 |
| Block and Brick elevators, portable |
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 |
10 |
| units, enlargers, etc.) |
|
| Used for street photography |
4 |
| Caravans: |
|
| Generally |
6 2/3 |
| Used only within the confines of a caravan |
10 |
| park |
|
| Car Parking (hydraulic elevated platforms and |
10 |
| hoists including control equipment) |
|
| 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 |
50 |
| heavy industry qualifying as 'plant') |
|
| Compaction: |
|
| Compactors - flat plate |
8 |
| Compactors - vertical rammer |
6 |
| Compressors |
|
| Air and oxygen |
20 |
| Ammonia: |
|
| Horizontal |
20 |
| Vertical |
13 1/3 |
| Computers: |
|
| Generally |
4 |
| Free access floors in computer rooms |
50 |
| Laptops |
3 |
| Concreting Assets: |
|
| Brick and paving saws |
5 |
| Concrete demolition saws |
3 |
| Concrete kibble buckets |
15 |
| Concrete Mixers |
4 |
| Concrete surface preparation assets (including floor |
5 |
| grinders, planers and scarifers) |
|
| Concrete trowels: |
|
| Walk behind |
5 |
| Ride on |
7 |
| Concrete vibrating screeders |
5 |
| Concrete Vibrators: |
|
| Bushcutter style |
5 |
| Drive units |
6 |
| Flexible shaft pumps |
6 |
| Vibrating shafts |
3 |
| Concrete wheeled saws |
6 |
| Concrete Transit Mixers (mixing bowl, separate |
6 2/3 |
| motor and drive mechanism) |
|
| 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 |
15 |
| automatic sliding doors (incorporating chains, |
|
| controls, motors and sensors, excluding doors) |
|
| 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 |
20 |
| purposes) |
|
| 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 |
20 |
| only) |
|
| 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 |
| Formwork, beams and props, steel |
10 |
| Foundation of plant and machinery which forms |
50 |
| an integral part of the plant and machinery |
|
| 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, |
10 |
| 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 |
20 |
| generators) |
|
| Grinding Machine (surface) |
10 |
| H |
|
| Hand Dryers (electrically operated) |
10 |
| Heating Units (electronic) |
10 |
| Hot water installations for commercial office |
15 |
| buildings (excluding commercial boilers and |
|
| piping) |
|
| 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 |
13 1/3 |
| manufacture of ceramic tiles) |
|
| 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 |
| Levels: |
|
| Dumpy |
7 |
| Laser Beam |
10 |
| Lift slap assets (incorporating spreader bars, clutches |
5 |
| pulleys and cables) |
|
| Library (professional) |
10 |
| Lift: |
|
| Boom |
3 |
| Lifts (including dumbwaiters, hydraulic lifts and traction lifts) |
30 |
| Lighting Control System |
5 |
| (microprocessor based) |
|
| 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 |
| M |
|
| Mini Lab |
10 |
| Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) |
5 |
| Mini-skid steer loader attachments: |
|
| Others (including auger and bucket) |
5 |
| Stump grinders |
2 |
| Mini Spot Console |
10 |
| Modular Switching System |
10 |
| Motor Graders |
10 |
| Motor Vehicles, etc: |
|
| Buses having a gross vehicle mass of more than 3.5 tonnes |
15 |
| Cars (motor vehicles designed to carry a load of less than |
|
| one tonne and fewer than 9 passengers): |
|
| Generally |
8 |
| Hire and travellers' cars |
5 |
| Taxis |
4 |
| Light commercial vehicles designed to |
12 |
| carry a load of one tonne or greater |
|
| and having a gross vehicle mass of 3.5 |
|
| tonnes or less |
|
| Minibuses having a gross vehicle mass |
12 |
| of 3.5 tonnes or less and designed to |
|
| carry 9 or more passengers |
|
| Motor cycles and scooters |
6 2/3 |
| Trailers having a gross vehicle mass greater than |
15 |
| 4.5 tonnes |
|
| Trailers having a gross vehicle mass of |
10 |
| 4.5 tonnes or less |
|
| Trucks having a gross vehicle mass |
15 |
| greater than 3.5 tonnes (excluding off |
|
| highway trucks used in mining operations) |
|
| For Garbage compactor trucks see |
|
| Table A, Personal and Other Services |
|
| (95110 to 97000), Waste disposal |
|
| services (96340) |
|
| Moving walks |
20 |
| Musical Instruments, etc: |
|
| Associated portable equipment (including |
6 2/3 |
| amplifiers, microphones, speakers, mixers |
|
| and music stands) |
|
| Brass |
10 |
| Keyboard (Acoustic) |
10 |
| Keyboard (Electric) |
5 |
| Percussion |
5 |
| Stringed |
10 |
| Woodwind |
10 |
|
|
| N |
|
|
|
| O |
|
| Office Machines and Equipment: |
|
| Calculators |
10 |
| Dictaphones |
10 |
| Electronic whiteboard |
6 |
| Enveloping machine |
6 |
| Facsimile machine |
5 |
| Letter Inserter (automatic) |
10 |
| Mailing machine |
5 |
| Multi function machine (includes fax, copy, |
5 |
| print and scan function) |
5 |
| Photo copying machines |
|
| Shredders |
15 |
| Trolleys |
15 |
| Whiteboards |
10 |
| Ovens: |
|
| Microwave |
6 2/3 |
| Oxygen Acetylene Plant |
20 |
|
|
| P |
|
| Packing Machines |
|
| Bagging machines (including flow wrappers, form fill |
10 |
| and seal machines, and roll wrapping machines) |
|
| Carton erecting, packing and closing machines |
10 |
| (including cartoners) |
|
| Carton erecting, packing and closing machines |
10 |
| (including casepackers) |
|
| Inspection equipment including checkweighers, |
10 |
| metal detectors, counting machines etc. |
|
| Multihead and singlehead weighters |
10 |
| Palletisers and depalletisers |
12 |
| Product identification labellers including decorating, |
8 |
| applicators and coding machines |
|
| Robotic pick and place packaging machines |
10 |
| Wrapping machines including shrink wrappers, |
10 |
| stretch wrappers and strapping machines |
|
| Painting equipment (airless spray) |
10 |
| Paint-tinting and Colour Blending Machines |
5 |
| Pallets |
5 |
| Parachute |
3 |
| Partitions (demountable) |
20 |
| Pentex Total Station |
5 |
| Plants: |
|
| Live (indoor) |
5 |
| Simulated |
13 1/3 |
| Point of sale assets: |
|
| Cash registers, standalone type |
10 |
| Cash transfer system assets, pneumatic |
10 |
| type (including printer circuit board, transfer |
|
| pipes and turbines) |
|
| Generally (including barcode scanners, |
6 |
| cash drawers, dedicated computers, |
|
| electronic funds transfer point of sale |
|
| (EFTPOS) machines, keyboards, monitors, |
|
| printers and terminals) |
|
| Weighing machines and scales (including |
10 |
| weigh labelling machines) |
|
| Poles: |
|
| Steel (set in concrete) |
40 |
| Wooden: |
|
| Set in concrete |
20 |
| Not set in concrete |
10 |
| Portable Toilet |
10 |
| Powder Coating Machine |
6 2/3 |
| Power supply assets, emergency or standby: |
|
| Generator assets: |
|
| Acoustic hoods and canopies |
20 |
| Generators (incorporating attached |
25 |
| engine management and generator |
|
| monitoring instruments) |
|
| Power management units |
15 |
| Uninterruptible power supply (UPS) system: |
|
| Line interactive types |
5 |
| On line double conversion types |
10 |
| Generators, portable (incorporating attached engine |
|
| management and generator monitoring instruments: |
|
| Diesel |
10 |
| Petrol |
5 |
| Power Tools : |
|
| Chain Saws |
3 |
| Hand tools: |
|
| Air |
5 |
| Battery |
3 |
| Electric |
5 |
| Jack Hammers: |
|
| Air |
7 |
| Electric |
3 |
| Nail Guns -air |
3 |
| Power Transformers |
45 |
| Projectors |
10 |
| Public address and paging system assets |
12 |
| (including amplifiers, audio speakers |
|
| and microphones) |
|
| Pumps |
20 |
| Punts |
20 |
|
|
| R |
|
| Racks |
10 |
| Radio Sets: |
|
| Generally |
10 |
| Two-way radios and transceivers |
6 2/3 |
| Refrigeration assets: |
|
| Generally (including blast chillers, |
10 |
| condensers, evaporators, refrigeration |
|
| cabinets, standalone freezers and |
|
| standalone refrigerators) |
|
| Ice making machines |
8 |
| Insulation panels used in cool or freezer |
40 |
| rooms |
|
| Regeneration (acid) Unit |
10 |
| Robots (industrial) |
10 |
|
|
| S |
|
| Saddlery and Harness |
10 |
| Sale Yards (stock and station agents) |
20 |
| Sand/Coating System |
10 |
| Sauna and Spa (prefabricated type) |
13 1/3 |
| Saws bench and mitre, portable |
7 |
| Scaffolding: |
|
| Aluminium |
5 |
| Fibreglass |
5 |
| Steel |
15 |
| Scales (platform) |
20 |
| Security Systems: |
|
| Bullet resistant screens (not forming part |
20 |
| of the building) |
|
| Burglar alarms |
6 2/3 |
| Camera scanning (of type used in large |
6 2/3 |
| retail establishments) |
|
| Sewing Machines |
10 |
| Sheds: |
|
| Portable (nomadic type industry) |
10 |
| Humidification |
20 |
| Signage for business identification (including |
10 |
| lighting for signs) |
|
| Silos: |
|
| Bulk handling: |
|
| Ancillary mechanical equipment |
13 1/3 |
| Concrete construction |
50 |
| Galvanised construction |
30 |
| Steel construction |
40 |
| Sonar Supersonic Equipment (similar |
13 1/3 |
| to seismic equipment) |
|
| Sound Processing System (electronic digital) |
6 2/3 |
| Spa (fibreglass) |
20 |
| Spectrometer (computerised x-ray system for |
10 |
| mineral analysis) |
|
| Spray Booth |
6 2/3 |
| Standards: |
|
| Iron or steel (including brackets, |
40 |
| cross arms, etc) |
|
| Concrete, brick or stone |
100 |
| Steam Cleaners |
13 1/3 |
| Strapping Machines |
10 |
| Strongrooms (demountable) and strongroom |
100 |
| doors |
|
| Stuffed Crocodiles |
20 |
| Suitcase |
10 |
| Swimming pool assets: |
|
| Chlorinators |
12 |
| Cleaning assets |
7 |
| Filtration assets (including pumps) |
12 |
| Heaters: |
|
| Electric |
15 |
| Gas |
15 |
| Solar |
20 |
| Swimming pools(used as plant in a |
|
| business):: |
|
| Above-ground |
10 |
| Concrete |
50 |
| Fibreglass |
20 |
| Switchboards |
20 |
| Synthetic Lawn Surface |
10 |
|
|
| T |
|
| Tanks: |
|
| Galvanised Iron: |
|
| Bore water |
10 |
| Rain water |
20 |
| Reinforced concrete or masonry |
50 |
| Underground |
50 |
| Tank Stands: |
|
| Brick, stone or concrete |
50 |
| Wood and/or iron |
33 1/3 |
| Tape Recorders |
10 |
| Tarpaulins (canvas or plastic) |
6 2/3 |
| Telephone Installations: |
|
| Answering machines |
6 2/3 |
| Car phone |
6 2/3 |
| Cellular mobile |
6 2/3 |
| Complete telephone system (comprising |
20 |
| switchboards, instruments, cables etc) |
|
| PABX computerised assets |
10 |
| Public telephones |
10 |
| Reservation system (data print) |
20 |
| Telephone hand sets |
10 |
| Television Receivers: |
|
| Generally |
10 |
| Used for hire |
6 2/3 |
| Ticket Issuing Machines (public transport) |
13 1/3 |
| Tools (loose) |
5 |
| Tractors |
12 |
| Transport Cases (steel) |
10 |
| Turnstiles |
20 |
|
|
| V |
|
| Vacuum Cleaners (electric) |
10 |
| Vending Machine |
5 |
| Ventilation fans (excluding ducting, piping |
20 |
| and vents) |
|
|
|
| W |
|
| Washing Machines |
6 2/3 |
| Waste Storage and Disposal Bins (industrial) |
10 |
| Water Assets: |
|
| Bores |
30 |
| Dams (including eath or rock fill and turkey nests) |
40 |
| Effluent channels |
40 |
| Effluent Recycle tanks |
12 |
| Effluent sedimentation ponds |
40 |
| Irrigation Assets: |
|
| Drip, micro spray or mini sprinkler systems: |
|
| Above ground polyethylene pipes |
10 |
| Drippers, micro sprays and mini sprinklers |
5 |
| Control Systems |
10 |
| Filtration systems |
15 |
| Pumps |
12 |
| Variable speed drives |
15 |
| Irrigation earth channels |
40 |
| Irrigators (including centre pivot, lateral and travelling gun: |
|
| Fresh water |
20 |
| Effluent |
10 |
| Pumps: |
|
| Bore Pumps, effluent and manure pumps |
7 |
| Other |
12 |
| Water mains: |
|
| Aluminium |
20 |
| Galvanised steel |
25 |
| Polyethylene |
15 |
| PVC |
30 |
| Water Tanks: |
|
| Concrete |
30 |
| Galvanised steel |
25 |
| Polyethylene |
15 |
| Water troughs: |
|
| Concrete |
25 |
| Galvanised steel |
15 |
| Polyethylene |
10 |
| Windmills |
30 |
| Weighbridges |
25 |
| Weighing Machines |
10 |
| Welders: |
|
| Diesel |
10 |
| Electric |
5 |
| Welding Plant: |
|
| Automatic (used at sea on construction of |
10 |
| a submarine pipeline) |
|
| Generally |
20 |
| Wells |
40 |
| Wheelbarrows |
10 |
| Windmills |
20 |
| Window blinds used in commercial buildings |
20 |
| Wrapping Machines |
10 |
|
|
| X |
|
|
|
| Y |
|
|
|
| Z |
|
|
|
