Addendum - Income tax: depreciation effective life

At Attachment - page 59

Delete Table F and replace with the following: Redundancies

LIFE (YEARS) Acquired Pre-27/2/92 Acquired Post-26/2/92 A Prime Cost % Diminish Value % Prime Cost % Diminish Value % Accounting Machines 10 12 18 17 25 Adding Machines 10 12 18 17 25 Amusement Machines and Equipment: -- Astropin 10 12 18 17 25 -- Gramophone 10 12 18 17 25 -- Luna Beetle 3 40 60 40 60 -- Midget Cars: --- Cars 3 40 60 40 60 --- Racing track 10 12 18 17 25 --Model steam trains, permanent way and other equipment for carrying passengers 15 9 13.5 13 20 -- Moon-Tripper 10 12 18 17 25 -- Scooter boats: --- Boats, including internal electric motors and trolley rods 3 40 60 40 60 --- Electrical and structural equipment providing power to drive the boats and structural equipment to accommodate them in the water pond 20 6 9 13 20 -- Skating surface synthetic (Newice panels) 10 12 18 17 25 -- Surfoplanes (rubber surf shooters) 2 100 100 100 100 B Battery (Dry) Manufacturing Plant: -- Bobbin tamping machines 20 6 9 13 20 -- Cathode filling machines: --- Not subject to chemical action 20 6 9 13 20 --- Subject to chemical action 15 9 13.5 13 20 -- Cathode mixing machines 10 12 18 17 25 -- Cooking baths 20 6 9 13 20 -- Dolly making machines: --- High-built type 20 6 9 13 20 --- Low-built type 10 12 18 17 25 -- Powdering barrel mills 15 9 13.5 13 20 -- Rock crushing machines 10 12 18 17 25 -- Sifting machines (disintegrators) 15 9 13.5 13 20 -- Stamper machine tools 20 6 9 13 20 -- Wetness testing machines 15 9 13.5 13 20 --Wrapping machines and associated appliances 20 6 9 13 20 Bicycles: -- Motor 7 15 22.5 15 22.5 Biographs 10 12 18 17 25 Bitument Laminating, Paper Combining and Reinforcing Plant 20 6 9 13 20 Blind Aid Optacon Model R20 7 18 27 20 30 Blue Manufacturing Plant 15 9 13.5 13 20 Bonemilling Plant: 15 9 13.5 13 20 -- Cage mills 15 9 13.5 13 20 -- Steam vats 20 6 9 13 20 Brewery Plant: -- Carts and horse-drawn lorries 10 12 18 17 25 Building and Construction Industry: -- Concreting plant: --- Rickshaws or dump carts (hand operated) 10 12 18 17 25 Butter Factory Plant: -- General plant: --- Engineers repair shop and blacksmiths forges, lathes, drilling machines, etc. 20 6 9 13 20 --- Ice moulds 5 24 36 27 40 ---Launches 20 6 9 13 20 ---Motor lorries for collecting cream cans: ---- Designed to carry 1 tonne or more 5 24 36 27 40 ---- Designed to carry less than 1 tonne 5 20 30 20 30 --- Wharves 40 3 4.5 7 10 --- Windlasses 20 6 9 13 20 -- Manufacturing and treating plant: --- Can-washing machines 10 12 18 17 25 --- Steam troughs, etc, for cleansing cans 20 6 9 13 20 -- Power plant: --- Diesel engines 20 5 9 13 20 --- Steam engines 20 6 9 13 20 C Carts used by brewers and other tradesmen 10 12 18 17 25 Charcoal Burning Kilns 20 6 9 13 20 Cinema Machines - Coin Operated 10 12 18 17 25 Cinematographs 10 12 18 17 25 City Guide Systems 8 18 27 20 30 Cleaners' Plant: -- Carpet beating machines 15 9 13.5 13 20 --Electronic motors for driving carpet beating machines 20 6 9 13 20 White Work Manufacturing Plant: (Clothing, Millinery to stay) -- Sewing machines 10 12 18 17 25 -- Other plant 20 6 9 13 20 Colliery and Coal Mining Plant: -- Shovels: --- Steam 20 6 9 13 20 Commercial Travellers' Outfits - Tin sample boxes and leather bags 8 18 27 20 30 D Drays and Wagons used on Farms and Stations 10 12 18 17 25 Duplicating Machines 10 12 18 17 25 E Electrical Machinery and Equipment: -- dynamos, rotary converters (see alternators etc. alternators & motor generators to stay) 20 6 9 13 20 -- Dynamos 20 6 9 13 20 -- Lamps: --- Arc 10 12 18 17 25 -- Rotary convertors 20 6 9 13 20 F Fruit-growers' Plant (see also 'Primary Industries'): -- Glass houses: --- Timber-framed 20 6 9 13 20 G Gas-making Plant: [NOTE: Optional alternative rates are listed at the conclusion of this item.] -- Boilers 20 6 9 13 20 -- Buildings: --- Retort houses, coal stores (see 'Retort Houses') -- Coal crushers 20 6 9 13 20 -- Coal stores: --- Being stores enclosed by brick or steel walls and a roof and containing tramways, coal conveyors, coal elevators and coal breakers (see 'Retort Houses') -- Coal wagons (post-12.3.91 Plant) 15 9 13.5 13 20 -- Coke handling and screening Plant 15 9 13.5 13 20 -- Coke wagons 15 9 13.5 13 20 -- Condensers: --- Exposed type 15 9 13.5 13 20 --- Enclosed 33 6 9 7 10 -- Cranes 20 6 9 13 20 -- Electric motors 20 6 9 13 20 --Engines, steam engines, electric motors, gas engines, gas exhausters and lowers, hydraulic power plant 20 6 9 13 20 -- Excavations: --- to accommodate plant or machinery such as brick or metal lined underground tanks containing plant for automatically dealing with tar and ammoniacal liquors (on lining and plant only) 33 6 9 7 10 --- for accommodating machinery required to be erected below the ordinary ground level ---- Metal lined 33 6 9 7 10 -- Furniture and fittings office) 15 9 13.5 13 20 -- Gas engines 20 6 9 13 20 -- Gas exhausters and lowers 20 6 9 13 20 -- Gas and water fittings 15 9 13.5 13 20 -- Gas holders 33 6 9 7 10 -- Gas mains 50 3 4.5 7 10 -- Gas testing apparatus: --- Mechanism 33 6 9 7 10 -- Hydraulic power plant 20 6 9 13 20 -- Machine tools and hand Tools: --- Machine tools 20 6 9 13 20 -- Meters: --- Wet 40 3 4.5 7 10 --- Dry 25 6 9 13 20 -- Meter testing apparatus 33 6 9 7 10 -- Motor vehicles: --- Cars (other than travellers') and cycles 7 15 22.5 15 22.5 --- Cars used by travellers 5 20 30 20 30 --- Wagons and lorries ---- Designed to carry 1 tonne or more 7 18 27 20 30 ---- Designed to carry less than 1 tonne 7 15 22.5 15 22.5 -- Prepayment fittings 10 12 18 17 25 -- Pressure regulators, or governors and distributing meters 33 6 9 7 10 -- Pumps 20 6 9 13 20 -- Purifiers 33 6 9 7 10 -- Retorts: --- Horizontal and inclined (plus Replacements of retort cores and settings) 15 9 13.5 13 20 --- Vertical (plus repairs but not including Replacements) 7 18 27 20 30 --Retort houses and machinery and coal stores associated herewith: --- Charging and discharging machines --- for horizontal retorts 10 12 18 17 25 --- for inclined retorts 13 12 18 13 20 --- Coke conveyors, not including driving gears 5 24 36 27 40 --- Coke wagons 15 9 13.5 13 20 --- Driving gears 10 12 18 17 25 -- Retort house walls and smoke tack 50 3 4.5 7 10 -- Retort benches 16 9 13.5 13 20 -- Scrubbers 33 6 9 7 10 -- Service pipes 20 6 9 13 20 -- Station meters 40 3 4.5 7 10 -- Steam engines 20 6 9 13 20 -- Steam locomotives 20 6 9 13 20 -- Street lamp columns and lanterns 40 3 4.5 7 10 -- Sulphate plant 15 9 13.5 13 20 -- Tar extractors: --- Stationary 40 3 4.5 7 10 --- Rotary 20 6 9 13 20 -- Tar mixing plant 15 9 13.5 13 20 -- Tar refining and distillation Plant 15 9 13.5 13 20 -- Telpher plant: --- Structural steel rests for tramways 33 6 9 7 10 --- Spiral elevators 10 12 18 17 25 --- Motor truck 20 6 9 13 20 -- Tools: --- Machine tools 20 6 9 13 20 -- Tramways: --- Overhead tramways 33 6 9 7 10 --(Replacements of rails, sleepers, points and crossing, etc, are allowables incurred.) -- Washers: --- Livesey washers 50 3 4.5 7 10 --- Other kinds 33 6 9 7 10 -- Water fittings 15 9 13.5 13 20 -- Water gas plant 20 6 9 13 20 -- Water tanks 20 6 9 13 20 -- Weighing machines 20 6 9 13 20 -- Wharves 20 6 9 13 20 Gas-making Plant, Optional Rates: (At the option of the taxpayer, an overall period of 20 years may be adopted for all items of plant and machinery, other than the items specified below, to which the periods shown shall be applied.) -- Furniture 15 9 13.5 13 20 -- Mains 50 3 4.5 7 10 -- Meters: --- Dry 25 6 9 13 20 --- Wet 40 3 4.5 7 10 -- Motor vehicles: --- Cars (other than travellers') and cycles 7 15 22.5 15 22.5 --- Cars used by travellers 5 20 30 20 30 --- Wagons and lorries ---- designed to carry more than 1 tonne 7 18 27 20 30 ---- designed to carry less than 1 tonne 7 15 22.5 15 22.5 -- Prepayment fittings 10 12 18 17 25 -- Retorts: --- Horizontal and inclined - plus Replacements of retort cores and settings 15 9 13.5 13 20 --- Vertical - plus repairs but not including Replacements 7 18 27 20 30 -- Service pipes 20 6 9 13 20 -- Wharves 20 6 9 13 20 Generators Steam, Electric 20 6 9 13 20 Glass Houses (Fruitgrowers' and Market Gardeners'): -- Timber framed 20 6 9 13 20 Gramophone 10 12 18 17 25 Gramophone Records used by - Broadcasting Companies 4 40 60 40 60 or Replacement Gramophone Record Presses 10 12 18 17 25 H Hotel, Motel, Boarding House and Restaurant Plant and Equipment: -- Soda water fountains 15 9 13.5 13 20 Houses and Flats Let Furnished: -- Gas coppers 20 6 9 13 20 K Kilns: -- Charcoal burning 20 6 9 13 20 L Letter Boxes: -- Private, polycarbonate 15 9 13.5 13 20 M Match Factory Plant 20 6 9 13 20 Musical instruments, etc: -- Pianolas 10 12 18 17 25 -- Music rolls (pianolas) 7 18 27 20 30 N Needle Loom Machine 10 12 18 17 25 Newsreel Equipment used to produce Sound - Newsreels: -- Arc lamps 10 12 18 17 25 -- Biographs 10 12 18 17 25 -- Cameras: --- Silent 20 6 9 13 20 O Office Machines and Equipment: -- Accounting machines 10 12 18 17 25 -- Adding machines 10 12 18 17 25 -- Cash registers: --- General 10 12 18 147 25 -- Typewriters 10 12 18 17 25 Optacon Reading Device for the Blind 7 18 27 20 30 Optacon (model Ric) 7 18 27 20 30 P Pearling and Oyster Fishing Plant: -- Helmets and corselets 10 12 18 17 25 Phonograph Record Presses 10 12 18 17 25 Photo Engraving Plant: -- Electric burning-in ovens 10 12 18 17 25 Primary Industries, Farmers', etc, Plant: -- Drays, wagons, buggies and sulkies 10 12 18 17 25 -- Glass Houses: --- Timber-framed 20 6 9 13 20 -- Traction engines (oil or wood fuel) 10 12 18 17 25 R Radiograms 10 12 18 17 25 Radio Broadcasting Equipment (see also 'Electrical Machinery and Equipment'): -- Gramophone records 4 40 60 40 60 or Replacement -- Masts: --- Wooden 15 9 13.5 13 20 Record (disc) Presses - Gramophone 10 12 18 17 25 Records (Gramophone), used by Broadcasting Companies 4 40 60 40 60 or Replacement S Salvage Machinery: -- Diving gear: --- Helmets and corselets 10 12 18 17 25 Shovels (see also 'Building and Construction Industry'): -- Steam 20 6 9 13 20 Skating Rink, Plant, etc: -- Surface synthetic 'newice' panels 10 12 18 17 25 Soda Water Fountains 15 9 13.5 13 20 Space Invaders Machine 5 24 36 27 40 T Theatre, Picture Theatre, etc, Plant and Equipment (see also 'Newsreel Equipment'): -- Chandeliers 20 6 9 13 20 -- Cinematographs and biographs 10 12 18 17 25 -- Cloths, etc 20 6 9 13 20 -- Drive-in theatres: --- Electrical installations, including poles or standards, switchgear, generators, fluorescent light units, wiring for internal lighting of buildings, electric fittings, etc 20 6 9 13 20 --- Furniture, seating, playground equipment, cafeteria furniture, etc 15 9 13.5 13 20 --- Listening units, including posts or standards, wiring and speaker equipment 10 12 18 17 25 --- Motor trucks ---- Designed to carry 1 tonne or more 7 18 27 20 30 ---- Designed to carry less than 1 tonne 7 15 22.5 15 22.5 --- Screens ---- Steel framed 20 6 9 13 20 ---- Wooden framed 15 9 13.5 13 20 Timber, Firewood and Sawmilling Plant: -- Cottage Furniture 15 9 13.5 13 20 -- Drays, carts, etc 10 12 18 17 25 -- Dumping plant 15 9 13.5 13 20 -- Harness used for heavy haulage 7 18 27 20 30 -- Live stock: --- Draught horses 5 24 36 27 40 --- Hacks 10 12 18 17 25 --- Bullocks 10 12 18 17 25 -- Locomotives, on bush railways 10 12 18 17 25 -- Log hauling plant 5 24 36 27 40 -- Trucks on bush railways 15 9 13.5 13 20 -- Whims 7 18 27 20 30 Traction Engines (oil or wood fuel) 10 12 18 17 25 Travellers' outfits - Tin sample boxes and leather bags 8 18 27 20 30 Typewriters 10 12 18 17 25 W Wagons and Drays used on Farms and Stations 10 12 18 17 25 Whiteworking Plant: -- Sewing machines 10 12 18 17 25 --Other 20 6 9 13 20

LIFE (YEARS) | Acquired Pre-27/2/92 | Acquired Post-26/2/92

A | Prime Cost % | Diminish Value % | Prime Cost % | Diminish Value %

Accounting Machines | 10 | 12 | 18 | 17 | 25

Adding Machines | 10 | 12 | 18 | 17 | 25

Amusement Machines and Equipment:

-- Astropin | 10 | 12 | 18 | 17 | 25

-- Gramophone | 10 | 12 | 18 | 17 | 25

-- Luna Beetle | 3 | 40 | 60 | 40 | 60

-- Midget Cars:

--- Cars | 3 | 40 | 60 | 40 | 60

--- Racing track | 10 | 12 | 18 | 17 | 25

--Model steam trains, permanent way and other equipment for carrying passengers | 15 | 9 | 13.5 | 13 | 20

-- Moon-Tripper | 10 | 12 | 18 | 17 | 25

-- Scooter boats:

--- Boats, including internal electric motors and trolley rods | 3 | 40 | 60 | 40 | 60

--- Electrical and structural equipment providing power to drive the boats and structural equipment to accommodate them in the water pond | 20 | 6 | 9 | 13 | 20

-- Skating surface synthetic (Newice panels) | 10 | 12 | 18 | 17 | 25

-- Surfoplanes (rubber surf shooters) | 2 | 100 | 100 | 100 | 100

B

Battery (Dry) Manufacturing Plant:

-- Bobbin tamping machines | 20 | 6 | 9 | 13 | 20

-- Cathode filling machines:

--- Not subject to chemical action | 20 | 6 | 9 | 13 | 20

--- Subject to chemical action | 15 | 9 | 13.5 | 13 | 20

-- Cathode mixing machines | 10 | 12 | 18 | 17 | 25

-- Cooking baths | 20 | 6 | 9 | 13 | 20

-- Dolly making machines:

--- High-built type | 20 | 6 | 9 | 13 | 20

--- Low-built type | 10 | 12 | 18 | 17 | 25

-- Powdering barrel mills | 15 | 9 | 13.5 | 13 | 20

-- Rock crushing machines | 10 | 12 | 18 | 17 | 25

-- Sifting machines (disintegrators) | 15 | 9 | 13.5 | 13 | 20

-- Stamper machine tools | 20 | 6 | 9 | 13 | 20

-- Wetness testing machines | 15 | 9 | 13.5 | 13 | 20

--Wrapping machines and associated appliances | 20 | 6 | 9 | 13 | 20

Bicycles:

-- Motor | 7 | 15 | 22.5 | 15 | 22.5

Biographs | 10 | 12 | 18 | 17 | 25

Bitument Laminating, Paper Combining and Reinforcing Plant | 20 | 6 | 9 | 13 | 20

Blind Aid Optacon Model R20 | 7 | 18 | 27 | 20 | 30

Blue Manufacturing Plant | 15 | 9 | 13.5 | 13 | 20

Bonemilling Plant: | 15 | 9 | 13.5 | 13 | 20

-- Cage mills | 15 | 9 | 13.5 | 13 | 20

-- Steam vats | 20 | 6 | 9 | 13 | 20

Brewery Plant:

-- Carts and horse-drawn lorries | 10 | 12 | 18 | 17 | 25

Building and Construction Industry:

-- Concreting plant:

--- Rickshaws or dump carts (hand operated) | 10 | 12 | 18 | 17 | 25

Butter Factory Plant:

-- General plant:

--- Engineers repair shop and blacksmiths forges, lathes, drilling machines, etc. | 20 | 6 | 9 | 13 | 20

--- Ice moulds | 5 | 24 | 36 | 27 | 40

---Launches | 20 | 6 | 9 | 13 | 20

---Motor lorries for collecting cream cans:

---- Designed to carry 1 tonne or more | 5 | 24 | 36 | 27 | 40

---- Designed to carry less than 1 tonne | 5 | 20 | 30 | 20 | 30

--- Wharves | 40 | 3 | 4.5 | 7 | 10

--- Windlasses | 20 | 6 | 9 | 13 | 20

-- Manufacturing and treating plant:

--- Can-washing machines | 10 | 12 | 18 | 17 | 25

--- Steam troughs, etc, for cleansing cans | 20 | 6 | 9 | 13 | 20

-- Power plant:

--- Diesel engines | 20 | 5 | 9 | 13 | 20

--- Steam engines | 20 | 6 | 9 | 13 | 20

C

Carts used by brewers and other tradesmen | 10 | 12 | 18 | 17 | 25

Charcoal Burning Kilns | 20 | 6 | 9 | 13 | 20

Cinema Machines - Coin Operated | 10 | 12 | 18 | 17 | 25

Cinematographs | 10 | 12 | 18 | 17 | 25

City Guide Systems | 8 | 18 | 27 | 20 | 30

Cleaners' Plant:

-- Carpet beating machines | 15 | 9 | 13.5 | 13 | 20

--Electronic motors for driving carpet beating machines | 20 | 6 | 9 | 13 | 20

White Work Manufacturing Plant: (Clothing, Millinery to stay)

-- Sewing machines | 10 | 12 | 18 | 17 | 25

-- Other plant | 20 | 6 | 9 | 13 | 20

Colliery and Coal Mining Plant:

-- Shovels:

--- Steam | 20 | 6 | 9 | 13 | 20

Commercial Travellers' Outfits - Tin sample boxes and leather bags | 8 | 18 | 27 | 20 | 30

D

Drays and Wagons used on Farms and Stations | 10 | 12 | 18 | 17 | 25

Duplicating Machines | 10 | 12 | 18 | 17 | 25

E

Electrical Machinery and Equipment:

-- dynamos, rotary converters (see alternators etc. alternators & motor generators to stay) | 20 | 6 | 9 | 13 | 20

-- Dynamos | 20 | 6 | 9 | 13 | 20

-- Lamps:

--- Arc | 10 | 12 | 18 | 17 | 25

-- Rotary convertors | 20 | 6 | 9 | 13 | 20

F

Fruit-growers' Plant (see also 'Primary Industries'):

-- Glass houses:

--- Timber-framed | 20 | 6 | 9 | 13 | 20

G

Gas-making Plant: [NOTE: Optional alternative rates are listed at the conclusion of this item.]

-- Boilers | 20 | 6 | 9 | 13 | 20

-- Buildings:

--- Retort houses, coal stores (see 'Retort Houses')

-- Coal crushers | 20 | 6 | 9 | 13 | 20

-- Coal stores:

--- Being stores enclosed by brick or steel walls and a roof and containing tramways, coal conveyors, coal elevators and coal breakers (see 'Retort Houses')

-- Coal wagons (post-12.3.91 Plant) | 15 | 9 | 13.5 | 13 | 20

-- Coke handling and screening Plant | 15 | 9 | 13.5 | 13 | 20

-- Coke wagons | 15 | 9 | 13.5 | 13 | 20

-- Condensers:

--- Exposed type | 15 | 9 | 13.5 | 13 | 20

--- Enclosed | 33 | 6 | 9 | 7 | 10

-- Cranes | 20 | 6 | 9 | 13 | 20

-- Electric motors | 20 | 6 | 9 | 13 | 20

--Engines, steam engines, electric motors, gas engines, gas exhausters and lowers, hydraulic power plant | 20 | 6 | 9 | 13 | 20

-- Excavations:

--- to accommodate plant or machinery such as brick or metal lined underground tanks containing plant for automatically dealing with tar and ammoniacal liquors (on lining and plant only) | 33 | 6 | 9 | 7 | 10

--- for accommodating machinery required to be erected below the ordinary ground level

---- Metal lined | 33 | 6 | 9 | 7 | 10

-- Furniture and fittings office) | 15 | 9 | 13.5 | 13 | 20

-- Gas engines | 20 | 6 | 9 | 13 | 20

-- Gas exhausters and lowers | 20 | 6 | 9 | 13 | 20

-- Gas and water fittings | 15 | 9 | 13.5 | 13 | 20

-- Gas holders | 33 | 6 | 9 | 7 | 10

-- Gas mains | 50 | 3 | 4.5 | 7 | 10

-- Gas testing apparatus:

--- Mechanism | 33 | 6 | 9 | 7 | 10

-- Hydraulic power plant | 20 | 6 | 9 | 13 | 20

-- Machine tools and hand Tools:

--- Machine tools | 20 | 6 | 9 | 13 | 20

-- Meters:

--- Wet | 40 | 3 | 4.5 | 7 | 10

--- Dry | 25 | 6 | 9 | 13 | 20

-- Meter testing apparatus | 33 | 6 | 9 | 7 | 10

-- Motor vehicles:

--- Cars (other than travellers') and cycles | 7 | 15 | 22.5 | 15 | 22.5

--- Cars used by travellers | 5 | 20 | 30 | 20 | 30

--- Wagons and lorries

---- Designed to carry 1 tonne or more | 7 | 18 | 27 | 20 | 30

---- Designed to carry less than 1 tonne | 7 | 15 | 22.5 | 15 | 22.5

-- Prepayment fittings | 10 | 12 | 18 | 17 | 25

-- Pressure regulators, or governors and distributing meters | 33 | 6 | 9 | 7 | 10

-- Pumps | 20 | 6 | 9 | 13 | 20

-- Purifiers | 33 | 6 | 9 | 7 | 10

-- Retorts:

--- Horizontal and inclined (plus Replacements of retort cores and settings) | 15 | 9 | 13.5 | 13 | 20

--- Vertical (plus repairs but not including Replacements) | 7 | 18 | 27 | 20 | 30

--Retort houses and machinery and coal stores associated herewith:

--- Charging and discharging machines

--- for horizontal retorts | 10 | 12 | 18 | 17 | 25

--- for inclined retorts | 13 | 12 | 18 | 13 | 20

--- Coke conveyors, not including driving gears | 5 | 24 | 36 | 27 | 40

--- Coke wagons | 15 | 9 | 13.5 | 13 | 20

--- Driving gears | 10 | 12 | 18 | 17 | 25

-- Retort house walls and smoke tack | 50 | 3 | 4.5 | 7 | 10

-- Retort benches | 16 | 9 | 13.5 | 13 | 20

-- Scrubbers | 33 | 6 | 9 | 7 | 10

-- Service pipes | 20 | 6 | 9 | 13 | 20

-- Station meters | 40 | 3 | 4.5 | 7 | 10

-- Steam engines | 20 | 6 | 9 | 13 | 20

-- Steam locomotives | 20 | 6 | 9 | 13 | 20

-- Street lamp columns and lanterns | 40 | 3 | 4.5 | 7 | 10

-- Sulphate plant | 15 | 9 | 13.5 | 13 | 20

-- Tar extractors:

--- Stationary | 40 | 3 | 4.5 | 7 | 10

--- Rotary | 20 | 6 | 9 | 13 | 20

-- Tar mixing plant | 15 | 9 | 13.5 | 13 | 20

-- Tar refining and distillation Plant | 15 | 9 | 13.5 | 13 | 20

-- Telpher plant:

--- Structural steel rests for tramways | 33 | 6 | 9 | 7 | 10

--- Spiral elevators | 10 | 12 | 18 | 17 | 25

--- Motor truck | 20 | 6 | 9 | 13 | 20

-- Tools:

--- Machine tools | 20 | 6 | 9 | 13 | 20

-- Tramways:

--- Overhead tramways | 33 | 6 | 9 | 7 | 10

--(Replacements of rails, sleepers, points and crossing, etc, are allowables incurred.)

-- Washers:

--- Livesey washers | 50 | 3 | 4.5 | 7 | 10

--- Other kinds | 33 | 6 | 9 | 7 | 10

-- Water fittings | 15 | 9 | 13.5 | 13 | 20

-- Water gas plant | 20 | 6 | 9 | 13 | 20

-- Water tanks | 20 | 6 | 9 | 13 | 20

-- Weighing machines | 20 | 6 | 9 | 13 | 20

-- Wharves | 20 | 6 | 9 | 13 | 20

Gas-making Plant, Optional Rates: (At the option of the taxpayer, an overall period of 20 years may be adopted for all items of plant and machinery, other than the items specified below, to which the periods shown shall be applied.)

-- Furniture | 15 | 9 | 13.5 | 13 | 20

-- Mains | 50 | 3 | 4.5 | 7 | 10

-- Meters:

--- Dry | 25 | 6 | 9 | 13 | 20

--- Wet | 40 | 3 | 4.5 | 7 | 10

-- Motor vehicles:

--- Cars (other than travellers') and cycles | 7 | 15 | 22.5 | 15 | 22.5

--- Cars used by travellers | 5 | 20 | 30 | 20 | 30

--- Wagons and lorries

---- designed to carry more than 1 tonne | 7 | 18 | 27 | 20 | 30

---- designed to carry less than 1 tonne | 7 | 15 | 22.5 | 15 | 22.5

-- Prepayment fittings | 10 | 12 | 18 | 17 | 25

-- Retorts:

--- Horizontal and inclined - plus Replacements of retort cores and settings | 15 | 9 | 13.5 | 13 | 20

--- Vertical - plus repairs but not including Replacements | 7 | 18 | 27 | 20 | 30

-- Service pipes | 20 | 6 | 9 | 13 | 20

-- Wharves | 20 | 6 | 9 | 13 | 20

Generators Steam, Electric | 20 | 6 | 9 | 13 | 20

Glass Houses (Fruitgrowers' and Market Gardeners'):

-- Timber framed | 20 | 6 | 9 | 13 | 20

Gramophone | 10 | 12 | 18 | 17 | 25

Gramophone Records used by - Broadcasting Companies | 4 | 40 | 60 | 40 | 60

or Replacement

Gramophone Record Presses | 10 | 12 | 18 | 17 | 25

H

Hotel, Motel, Boarding House and Restaurant Plant and Equipment:

-- Soda water fountains | 15 | 9 | 13.5 | 13 | 20

Houses and Flats Let Furnished:

-- Gas coppers | 20 | 6 | 9 | 13 | 20

K

Kilns:

-- Charcoal burning | 20 | 6 | 9 | 13 | 20

L

Letter Boxes:

-- Private, polycarbonate | 15 | 9 | 13.5 | 13 | 20

M

Match Factory Plant | 20 | 6 | 9 | 13 | 20

Musical instruments, etc:

-- Pianolas | 10 | 12 | 18 | 17 | 25

-- Music rolls (pianolas) | 7 | 18 | 27 | 20 | 30

N

Needle Loom Machine | 10 | 12 | 18 | 17 | 25

Newsreel Equipment used to produce Sound - Newsreels:

-- Arc lamps | 10 | 12 | 18 | 17 | 25

-- Biographs | 10 | 12 | 18 | 17 | 25

-- Cameras:

--- Silent | 20 | 6 | 9 | 13 | 20

O

Office Machines and Equipment:

-- Accounting machines | 10 | 12 | 18 | 17 | 25

-- Adding machines | 10 | 12 | 18 | 17 | 25

-- Cash registers:

--- General | 10 | 12 | 18 | 147 | 25

-- Typewriters | 10 | 12 | 18 | 17 | 25

Optacon Reading Device for the Blind | 7 | 18 | 27 | 20 | 30

Optacon (model Ric) | 7 | 18 | 27 | 20 | 30

P

Pearling and Oyster Fishing Plant:

-- Helmets and corselets | 10 | 12 | 18 | 17 | 25

Phonograph Record Presses | 10 | 12 | 18 | 17 | 25

Photo Engraving Plant:

-- Electric burning-in ovens | 10 | 12 | 18 | 17 | 25

Primary Industries, Farmers', etc, Plant:

-- Drays, wagons, buggies and sulkies | 10 | 12 | 18 | 17 | 25

-- Glass Houses:

--- Timber-framed | 20 | 6 | 9 | 13 | 20

-- Traction engines (oil or wood fuel) | 10 | 12 | 18 | 17 | 25

R

Radiograms | 10 | 12 | 18 | 17 | 25

Radio Broadcasting Equipment (see also 'Electrical Machinery and Equipment'):

-- Gramophone records | 4 | 40 | 60 | 40 | 60

or Replacement

-- Masts:

--- Wooden | 15 | 9 | 13.5 | 13 | 20

Record (disc) Presses - Gramophone | 10 | 12 | 18 | 17 | 25

Records (Gramophone), used by Broadcasting Companies | 4 | 40 | 60 | 40 | 60

or Replacement

S

Salvage Machinery:

-- Diving gear:

--- Helmets and corselets | 10 | 12 | 18 | 17 | 25

Shovels (see also 'Building and Construction Industry'):

-- Steam | 20 | 6 | 9 | 13 | 20

Skating Rink, Plant, etc:

-- Surface synthetic 'newice' panels | 10 | 12 | 18 | 17 | 25

Soda Water Fountains | 15 | 9 | 13.5 | 13 | 20

Space Invaders Machine | 5 | 24 | 36 | 27 | 40

T

Theatre, Picture Theatre, etc, Plant and Equipment (see also 'Newsreel Equipment'):

-- Chandeliers | 20 | 6 | 9 | 13 | 20

-- Cinematographs and biographs | 10 | 12 | 18 | 17 | 25

-- Cloths, etc | 20 | 6 | 9 | 13 | 20

-- Drive-in theatres:

--- Electrical installations, including poles or standards, switchgear, generators, fluorescent light units, wiring for internal lighting of buildings, electric fittings, etc | 20 | 6 | 9 | 13 | 20

--- Furniture, seating, playground equipment, cafeteria furniture, etc | 15 | 9 | 13.5 | 13 | 20

--- Listening units, including posts or standards, wiring and speaker equipment | 10 | 12 | 18 | 17 | 25

--- Motor trucks

---- Designed to carry 1 tonne or more | 7 | 18 | 27 | 20 | 30

---- Designed to carry less than 1 tonne | 7 | 15 | 22.5 | 15 | 22.5

--- Screens

---- Steel framed | 20 | 6 | 9 | 13 | 20

---- Wooden framed | 15 | 9 | 13.5 | 13 | 20

Timber, Firewood and Sawmilling Plant:

-- Cottage Furniture | 15 | 9 | 13.5 | 13 | 20

-- Drays, carts, etc | 10 | 12 | 18 | 17 | 25

-- Dumping plant | 15 | 9 | 13.5 | 13 | 20

-- Harness used for heavy haulage | 7 | 18 | 27 | 20 | 30

-- Live stock:

--- Draught horses | 5 | 24 | 36 | 27 | 40

--- Hacks | 10 | 12 | 18 | 17 | 25

--- Bullocks | 10 | 12 | 18 | 17 | 25

-- Locomotives, on bush railways | 10 | 12 | 18 | 17 | 25

-- Log hauling plant | 5 | 24 | 36 | 27 | 40

-- Trucks on bush railways | 15 | 9 | 13.5 | 13 | 20

-- Whims | 7 | 18 | 27 | 20 | 30

Traction Engines (oil or wood fuel) | 10 | 12 | 18 | 17 | 25

Travellers' outfits - Tin sample boxes and leather bags | 8 | 18 | 27 | 20 | 30

Typewriters | 10 | 12 | 18 | 17 | 25

W

Wagons and Drays used on Farms and Stations | 10 | 12 | 18 | 17 | 25

Whiteworking Plant:

-- Sewing machines | 10 | 12 | 18 | 17 | 25

--Other | 20 | 6 | 9 | 13 | 20